v3.26.1
Income Taxes - Schedule of Federal and State Income Tax Provisions (Benefits) on Investments (Details) - USD ($)
12 Months Ended
Feb. 28, 2026
Feb. 28, 2025
Feb. 29, 2024
Current      
Federal
State
Net current expense
Deferred      
Federal (215,033) 968,246 990,920
State (95,481) 129,934 (16,343)
Net deferred expense (310,514) 1,098,180 974,577
Net tax provision (310,514) 1,098,180 974,577
Federal and excise [1] 2,179,264 3,163,190 2,567,093
State 46,578 34,920 11,465
Total taxes paid 2,225,842 3,198,110 2,578,558
Federal (149,069) 356,482 52,680
State 10,901 55,550 (9,754)
Total tax expense (benefit) $ (138,168) $ 412,032 $ 42,926
[1] As of February 28, 2026, February 28, 2025 and February 2024, includes the U.S. federal excise tax payment of $1.7 million, $2.4 million and $1.8 million, respectively.