v3.26.1
CASH
12 Months Ended
Feb. 28, 2026
Cash and Cash Equivalents [Abstract]  
Cash and Cash Equivalents Disclosure [Text Block]

2. CASH

 

The table below reconciles cash, cash equivalents, and restricted cash as reported in the balance sheet to the total of the same amounts shown in the statements of cash flows:

 

   February 28, 
   2026   2025 
Cash and cash equivalents  $1,118,400   $428,400 
Restricted cash   222,000    548,100 
Total cash, cash equivalents, and restricted cash shown in the statements of cash flows  $1,340,400   $976,500 

 

The Company has contracted with Nexio and PayPal, Inc., third-party merchant service processors, to capture Visa, Discover, Mastercard and PayPal payments from customers. Approximately 90% of all payments received by the Company are channeled through these processors. These processors hold cash payments received from customers in reserve for a specified number of days to offset any potential chargebacks. The Company also has a short-term certificate of deposit with the Company’s bank as collateral for business credit card use. The Company has classified the cash held in reserves by Nexio and PayPal and the restricted certificate of deposit as restricted cash.