Note 14 - Income Taxes (Tables)
12 Months Ended
Feb. 29, 2020
Notes Tables  
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]
   
2020
   
2019
   
2018
 
Current
                       
Federal
  $
306,000
    $
653,226
    $
1,916,720
 
State
   
85,157
     
142,570
     
220,164
 
Total Current
   
391,157
     
795,796
     
2,136,884
 
                         
Deferred
                       
Federal
   
(19,350
)    
(67,410
)    
55,658
 
State
   
(3,307
)    
(11,524
)    
(32,247
)
Total Deferred
   
(22,657
)    
(78,934
)    
23,411
 
Total
  $
368,500
    $
716,862
    $
2,160,295
 
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]
   
2020
   
2019
   
2018
 
Statutory rate
   
21.0
%    
21.0
%    
31.9
%
State income taxes, net of federal benefit
   
4.6
%    
3.4
%    
2.4
%
Domestic production deduction
   
0.0
%    
0.0
%    
(0.9
)%
Work opportunity tax credits
   
(1.1
)%    
(0.7
)%    
(0.2
)%
Equity compensation tax expense
   
1.4
%    
0.0
%    
0.0
%
Other
   
0.4
%    
0.5
%    
0.8
%
Impact of tax reform
   
0.0
%    
0.0
%    
8.2
%
Effective rate - provision (benefit)
   
26.3
%    
24.2
%    
42.2
%
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]
   
2020
   
2019
 
Deferred Tax Assets
               
Allowance for doubtful accounts and notes
  $
157,107
    $
120,368
 
Inventories
   
78,724
     
91,265
 
Accrued compensation
   
137,786
     
87,930
 
Loss provisions and deferred income
   
397,535
     
492,468
 
Self-insurance accrual
   
37,623
     
34,426
 
Amortization
   
299,373
     
217,481
 
Restructuring charges
   
98,693
     
98,693
 
U-Swirl accumulated net loss
   
401,699
     
325,253
 
Valuation allowance
   
(98,693
)    
(98,693
)
Net deferred tax assets
  $
1,509,847
    $
1,369,191
 
                 
Deferred Tax Liabilities
               
Depreciation and amortization
   
(779,023
)    
(682,542
)
Prepaid expenses
   
(100,746
)    
(79,228
)
Deferred Tax Liabilities
   
(879,769
)    
(761,770
)
                 
Net deferred tax assets
  $
630,078
    $
607,421
 
Summary of Valuation Allowance [Table Text Block]
   
2020
   
2019
 
Valuation allowance at beginning of period
  $
98,693
    $
98,728
 
Tax expense (benefits) realized by valuation allowance
   
-
     
(35
)
Tax benefits released from valuation allowance
   
-
     
-
 
Impact of tax reform
   
-
     
-
 
Valuation allowance at end of period
  $
98,693
    $
98,693