v3.22.2.2

INCOME TAXES (Details Narrative) - USD ($)	6 Months Ended	12 Months Ended
INCOME TAXES (Details Narrative) - USD ($)	Aug. 31, 2022	Feb. 28, 2023	Feb. 28, 2020	Feb. 28, 2019	Feb. 28, 2022	Feb. 28, 2021	Feb. 29, 2020	Feb. 28, 2018
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	$ 20,364,166
Increase in valuation allowance	401,678	$ 107,740
Tax Cuts and Jobs Act
Operating Loss Carryforwards [Line Items]
Change in corporate income tax rate			21.00%	35.00%
NOL portion of loss incurred	$ 1,359,807				$ 279,773	$ 416,898	$ 339,299	$ 340,749

Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards that are not subject to expiration dates.

+ References

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Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to changes in the income tax rates.

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Amount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws.

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Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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Amount of increase (decrease) in the valuation allowance for a specified deferred tax asset.

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DAYBREAK OIL & GAS, INC. 10-Q