v3.26.3
Income Taxes (Tables)
6 Months Ended
Aug. 31, 2026
Income Taxes [Abstract]  
Schedule of Deferred Tax Assets and Liabilities

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

 

   August 31,
2026
   February 28,
2026
 
Total deferred tax assets  $2,407,095   $2,595,077 
Total deferred tax liabilities   (3,806,045)   (4,849,432)
Valuation allowance on net deferred tax assets   (2,201,399)     (2,325,167)
Net deferred tax liability  $(3,600,349)  $(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 and six months ended August 31, 2026 and August 31, 2025:

 

   For the three months ended   For the six months ended 
   August 31, 2026   August 31, 2025   August 31, 2026   August 31, 2025 
Current                
Federal  $64,269   $
-
   $64,269   $
-
 
State   7,680    
-
    7,680    
-
 
Net current expense   71,949    
-
    71,949    
-
 
Deferred                    
Federal   (419,943)   (338,262)   (946,532)   (239,486)
State   (46,541)   (97,049)   (78,333)   (90,737)
Net deferred expense   (466,484)   (435,312)   (1,024,865)   (330,224)
Net tax provision  $(394,535)  $(435,312)  $(952,916)  $(330,224)