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INCOME TAXES - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)
Aug. 31, 2026
Feb. 28, 2026
Deferred tax assets:    
Allowance for credit losses $ 25,300 $ 29,600
Inventory overhead capitalization 201,400 182,700
Inventory valuation allowance 117,300 96,900
Inventory valuation allowance – noncurrent 225,700 217,300
Allowance for sales returns 27,200 27,200
Net operating loss carry forward [1] 778,000 109,300
Disallowed interest [2] 2,001,600 2,001,300
Accruals 16,000 12,100
Total deferred tax assets 3,392,500 2,676,400
Deferred tax liabilities:    
Property, plant, and equipment (1,044,700) (1,121,600)
Total deferred tax liabilities (1,044,700) (1,121,600)
Valuation allowance [3] (2,347,800) (1,554,800)
Net deferred tax assets $ 0 $ 0
[1] The Company’s net operating loss (“NOL”) carry forward was generated from losses incurred in fiscal 2025 and first and second quarter of fiscal 2027. The Company’s NOL can be carried forward indefinitely but are limited to an 80% maximum offset of taxable income.
[2] The Company’s disallowed interest was generated from interest expense that was not deductible for tax purposes due to a maximum allowable deduction of 30% of taxable income. The disallowed interest is carried forward to be deducted against future income, subject to the 30% limitation.
[3] In evaluating the need for a valuation allowance and the realizability of deferred tax assets, the Company utilized the framework contained in ASC 740, “Income Taxes,” pursuant to which management analyzed all positive and negative evidence available at the balance sheet date to determine whether all or some portion of the deferred tax assets will not be realized. Under this guidance, a valuation allowance must be established for deferred tax assets when it is more likely than not that they will not be realized. In conclusion, management placed significant emphasis on guidance in ASC 740, which includes that a cumulative loss in recent years is a significant piece of negative evidence that is difficult to overcome. Based upon available evidence, it was concluded on a more-likely-than-not basis that certain deferred tax assets were not realizable as of August 31, 2026 and February 28, 2026. Accordingly, a valuation allowance has been recorded to offset these deferred tax assets.