v3.26.1
Note 5 - Property and Equipment, Net
9 Months Ended
May 31, 2026
Notes to Financial Statements  
Property, Plant, and Equipment [Text Block]

5.

PROPERTY AND EQUIPMENT, NET

 

Property and equipment, net consisted of the following:

 

   

May 31, 2026

   

August 31, 2025

 

Land

  $ 1,860,311     $ 1,260,312  

Buildings and improvements

    13,355,861       14,650,361  

Assets in process

    492,170       817,946  

Machinery and equipment

    9,805,024       9,154,728  
      25,513,366       25,883,347  

Less accumulated depreciation

    (10,649,430 )     (10,699,429 )

Property and equipment, net

  $ 14,863,936     $ 15,183,918  

 

Depreciation expense was $281,603 and $780,411 for the three and nine months ended May 31, 2026, respectively, compared to $231,281 and $749,666 for the three and nine months ended May 31, 2025, respectively.

 

During the third quarter of fiscal 2026, the Company reclassified $869,407 of net book value associated with its Beachwood, Ohio facility from property and equipment, net to assets held for sale. Amounts reclassified consisted of $1,376,803 of buildings and improvements and $507,396 of related accumulated depreciation. Depreciation ceased upon classification of such property and equipment to assets held for sale. See Note 17 for additional information.