v3.26.1
Income Taxes (Tables)
3 Months Ended
May 31, 2026
Income Taxes [Abstract]  
Schedule of Deferred Tax Assets and Liabilities

Deferred tax assets and liabilities, and related valuation allowances, as of May 31, 2026 and February 28, 2026, were as follows:

 

   May 31,
2026
   February 28,
2026
 
Total deferred tax assets  $2,597,693   $2,595,077 
Total deferred tax liabilities   (4,318,609)   (4,849,432)
Valuation allowance on net deferred tax assets   (2,307,074)   (2,325,167)
Net deferred tax liability  $(4,027,990)  $(4,579,522)
Schedule of Federal and State Income Tax (Provisions) Benefit on Investments

Federal and state income tax (provisions) benefit on investments for three months ended May 31, 2026 and May 31, 2025:

 

   For the three months ended 
   May 31,
2026
   May 31,
2025
 
Current        
Federal  $
-
   $
-
 
State   
-
    
-
 
Net current expense   
-
    
-
 
Deferred          
Federal   (526,589)   98,776 
State   (31,791)   6,312 
Net deferred expense   (558,380)   105,088 
Net tax provision  $(558,380)  $105,088