Sono-Tek (SOTK) 10-Q 15 Oct 13 2014 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Aug. 31, 2013	Oct. 08, 2013
Document And Entity Information
Entity Registrant Name	SONO TEK CORP
Entity Central Index Key	806172
Document Type	10-Q
Document Period End Date	31-Aug-13
Amendment Flag	FALSE
Current Fiscal Year End Date	-26
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		14,508,507
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2014

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Aug. 31, 2013	Feb. 28, 2013
Current Assets:
Cash and cash equivalents	$2,502,412	$1,940,906
Marketable Securities	945,293	975,910
Accounts receivable (less allowance of $26,000 and $20,000 at August 31 and February 28, respectively)	1,265,762	941,032
Inventories, net	1,990,450	1,829,171
Prepaid expenses and other current assets	131,127	79,605
Total current assets	6,835,044	5,766,624
Land	250,000	250,000
Buildings, net	2,132,088	2,170,409
Equipment, furnishings and leasehold improvements, net	549,746	683,368
Intangible assets, net	117,795	106,022
Deferred tax asset	90,021	90,021
TOTAL ASSETS	9,974,694	9,066,444
Current Liabilities:
Accounts payable	636,655	408,738
Accrued expenses	509,389	477,027
Customer deposits	510,457	68,846
Current portion of long term debt	127,849	125,999
Income taxes payable	86,024	6,331
Total current liabilities	1,870,374	1,086,941
Long term debt, less current maturities	1,923,007	1,987,236
Total liabilities	3,793,381	3,074,177
Commitments and Contingencies
Stockholders' Equity
Common stock, $.01 par value; 25,000,000 shares authorized, 14,508,507 and 14,503,010 shares issued and outstanding, at August 31 and February 28, respectively	145,085	145,030
Additional paid-in capital	8,719,416	8,709,601
Accumulated deficit	-2,683,188	-2,862,364
Total stockholders' equity	6,181,313	5,992,267
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$9,974,694	$9,066,444

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Aug. 31, 2013	Feb. 28, 2013
Statement of Financial Position [Abstract]
Allowance for doubtful accounts receivable	$23,000	$20,000
Common stock, par value	$0.01	$0.01
Common stock, authorized	25,000,000	25,000,000
Common stock, issued shares	14,508,507	14,503,010
Common stock, outstanding shares	14,508,507	14,503,010

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Income (Unaudited) (USD $)	3 Months Ended		6 Months Ended
	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2013	Aug. 31, 2012
Income Statement [Abstract]
Net Sales	$2,537,378	$2,391,107	$4,911,772	$5,230,809
Cost of Goods Sold	1,295,146	1,225,735	2,528,126	2,715,739
Gross Profit	1,242,232	1,165,373	2,383,646	2,515,070
Operating Expenses
Research and product development costs	231,642	232,717	457,236	486,787
Marketing and selling expenses	499,616	552,811	988,625	1,205,723
General and administrative costs	253,505	315,842	522,595	674,388
Rental operations expense	35,618	28,610	70,100	57,630
Total Operating Expenses	1,020,381	1,129,981	2,038,556	2,424,528
Operating Income	221,851	35,392	345,090	90,542
Interest Expense	-27,649	-28,678	-55,244	-57,648
Other (expense) income	-21,865	6,234	-23,573	-1,705
Income Before Income Taxes	172,337	12,948	266,273	31,189
Income tax expense	66,908	-46,787	87,096	-39,647
Net Income	$105,429	$59,735	$179,177	$70,836
Basic Earnings Per Share	$0.01	$0	$0.01	$0
Diluted Earnings Per Share	$0.01	$0	$0.01	$0
Weighted Average Shares - Basic	14,503,070	14,472,849	14,503,040	14,466,892
Weighted Average Shares - Diluted	14,604,147	14,576,509	14,558,306	14,582,873

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Cash Flows (Unaudited) (USD $)	6 Months Ended
	Aug. 31, 2013	Aug. 31, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Income	$179,177	$70,836
Depreciation and amortization	164,421	155,634
Stock based compensation expense	9,712	21,658
Allowance for doubtful accounts	6,000	6,000
Inventory reserve	31,343	30,000
Decrease (Increase) in:
Accounts receivable	-330,432	-273,528
Inventories	-192,622	102,015
Prepaid expenses and other current assets	-51,522	-80,420
(Decrease) Increase in:
Accounts payable and accrued expenses	260,280	-174,938
Customer deposits	441,611	-121,380
Income taxes payable	79,693
Net Cash Provided by (Used In) Operating Activities	597,661	-264,123
CASH FLOW FROM INVESTING ACTIVITIES:
Patent application and other asset costs	-17,621	-32,218
Purchase of equipment and furnishings	-25,461	-61,277
Proceeds from sale of equipment	38,531
Sale (Purchase) of marketable securities	30,617	-704,377
Net Cash Provided by (Used in) Investing Activities	26,066	-797,872
CASH FLOW FROM FINANCING ACTIVITIES:
Proceeds from exercise of options	158	20,346
Repayments of notes payable and loans	-62,379	-59,992
Net Cash (Used In) Financing Activities	-62,221	-39,646
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	561,506	-1,101,641
CASH AND CASH EQUIVALENTS
Beginning of period	1,940,906	2,531,689
End of period	2,502,412	1,430,048
SUPPLEMENTAL DISCLOSURE:
Interest paid	55,244	57,648
Taxes Paid

Significant_Accounting_Policie

Significant Accounting Policies	3 Months Ended
	Aug. 31, 2013
Notes to Financial Statements
Significant Accounting Policies	NOTE 1: SIGNIFICANT ACCOUNTING POLICIES
	Consolidation - The accompanying condensed consolidated financial statements of Sono-Tek Corporation, a New York corporation (the “Company”), include the accounts of the Company and its wholly owned subsidiaries, Sono-Tek Cleaning Systems Inc. and Sono-Tek Industrial Park, LLC. Sono-Tek Cleaning Systems, Inc., a New Jersey Corporation, ceased operations during the Fiscal Year Ended February 28, 2002. Sono-Tek Industrial Park, LLC operates as a real estate holding company for the Company’s real estate operations.
	Cash and Cash Equivalents – Cash and cash equivalents consist of money market mutual funds, short term commercial paper and short-term certificates of deposit with original maturities of 90 days or less.
	Fair Value of Financial Instruments - The Company adopted the guidance in the Fair Value Measurements and Disclosure Topic of the Accounting Standards Codification for assets and liabilities measured at fair value on a recurring basis. This guidance establishes a common definition for fair value to be applied to existing generally accepted accounting principles that require the use of fair value measurements, establishes a framework for measuring fair value and expands disclosure about such fair value measurements. The adoption of this guidance did not have an impact on the Company’s financial position or operating results, but did expand certain disclosures. The guidance defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Additionally, the guidance requires the use of valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized below:
	Level 1:   Quoted prices in active markets.
	Level 2:  Observable market-based inputs or unobservable inputs that are corroborated by market data.
	Level 3:  Unobservable inputs for which there is little or no market data, which require the use of the reporting entity’s own assumptions.
	The fair values of financial assets of the Company were determined using the following categories at August 31, 2013:
		Quoted Prices in Active Markets
			(Level 1)
			August 31,		February 28,
			2013		2013
	Marketable Securities	$	945,293	$	975,910
	Marketable Securities include mutual funds of $945,293, that are considered to be highly liquid and easily tradeable as of August 31, 2013. These securities are valued using inputs observable in active markets for identical securities and are therefore classified as Level 1 within the Company’s fair value hierarchy.
	Interim Reporting - The attached summary condensed consolidated financial information does not include all disclosures required to be included in a complete set of financial statements prepared in conformity with accounting principles generally accepted in the United States of America. Such disclosures were included with the financial statements of the Company at February 28, 2013, and included in its report on Form 10-K. Such statements should be read in conjunction with the data herein.
	The financial information reflects all adjustments, normal and recurring, which, in the opinion of management, are necessary for a fair presentation of the results for the interim periods presented. The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The results for such interim periods are not necessarily indicative of the results to be expected for the year.
	Intangible Assets – Include cost of patent applications that are deferred and charged to operations over seventeen years for domestic patents and twelve years for foreign patents. The accumulated amortization is $100,827 and $95,634 at August 31, 2013 and February 28, 2013, respectively. Annual amortization expense of such intangible assets is expected to be $9,600 per year for the next five years.
	Reclassifications – Certain reclassifications have been made to the prior period to conform to the presentations of the current period.
	Impact of New Accounting Pronouncements - All new accounting pronouncements issued but not yet effective have been deemed to be not applicable to the Company. Hence, the adoption of these new accounting pronouncements once effective are not expected to have any impact on the Company.
	In July 2013, the FASB issued Accounting Standards Update “ASU” 2013-11 on “Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists”. The amendments in this ASU are to improve the current U.S. GAAP because they are expected to reduce diversity in practice by providing guidance on the presentation of unrecognized tax benefits and will better reflect the manner in which an entity would settle at the reporting date any additional income taxes that would result from the disallowance of a tax position when net operating loss carryforwards, similar tax losses, or tax credit carryforwards exist. The amendments in this Update are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. For nonpublic entities, the amendments are effective for fiscal years, and interim periods within those years, beginning after December 15, 2014. Early adoption is permitted. The amendments should be applied prospectively to all unrecognized tax benefits that exist at the effective date. Retrospective application is permitted.

Inventories

Inventories	3 Months Ended
	Aug. 31, 2013
Notes to Financial Statements
Inventories	NOTE 2: INVENTORIES
	Inventories consist of the following:
		August 31,			February 28,
		2013			2013
	Finished goods	$	585,533		$	561,298
	Work in process		490,669			385,092
	Consignment		12,405			9,728
	Raw materials and subassemblies		1,133,625			1,073,492
	Total		2,222,232			2,029,610
	Less: Allowance		(231,782	)		(200,439	)
	Net inventories	$	1,990,450		$	1,829,171

Stock_Options_and_Warrants

Stock Options and Warrants	3 Months Ended
	Aug. 31, 2013
Equity [Abstract]
Stock Options and Warrants	NOTE 3: STOCK OPTIONS AND WARRANTS
	Stock Options - Under the 2003 Stock Incentive Plan, as amended ("2003 Plan"), until May 2013, options were available to be granted to officers, directors, consultants and employees of the Company and its subsidiaries to purchase up to 1,500,000 of the Company's common shares. As of August 31, 2013, there were 1,306,061 options outstanding under the 2003 plan, under which no additional options may be granted.
	In August 2013, the Company’s shareholders approved the 2013 Stock Incentive Plan under which 2,500,000 options may be granted. No options have been granted to date.

Stock_Based_Compensation

Stock Based Compensation	3 Months Ended
	Aug. 31, 2013
Notes to Financial Statements
Stock Based Compensation	NOTE 4: STOCK BASED COMPENSATION
	The weighted-average fair value of options has been estimated on the date of grant using the Black-Scholes options-pricing model. For the six months ended August 31, 2013 no options were issued.
	In computing the impact, the fair value of each option is estimated on the date of grant based on the Black-Scholes options-pricing model utilizing certain assumptions for a risk free interest rate; volatility; and expected remaining lives of the awards. The assumptions used in calculating the fair value of share-based payment awards represent management’s best estimates, but these estimates involve inherent uncertainties and the application of management judgment. As a result, if factors change and the Company uses different assumptions, the Company’s stock-based compensation expense could be materially different in the future. In addition, the Company is required to estimate the expected forfeiture rate and only recognize expense for those shares expected to vest. In estimating the Company’s forfeiture rate, the Company analyzed its historical forfeiture rate, the remaining lives of unvested options, and the number of vested options as a percentage of total options outstanding. If the Company’s actual forfeiture rate is materially different from its estimate, or if the Company reevaluates the forfeiture rate in the future, the stock-based compensation expense could be significantly different from what the Company has recorded in the current period.
	For the six months ended August 31, 2013 and 2012, net income and earnings per share reflect the actual deduction for stock-based compensation expense. The impact of applying ASC 718 approximated $9,712 and $21,658 in additional compensation expense during the six months ended August 31, 2013 and 2012, respectively. Such amounts are included in general and administrative expenses on the statement of operations. The expense for stock-based compensation is a non-cash expense item.

Earnings_Per_Share

Earnings Per Share	3 Months Ended
	Aug. 31, 2013
Notes to Financial Statements
Earnings Per Share	NOTE 5: EARNINGS PER SHARE
	The denominator for the calculation of diluted earnings per share at August 31, 2013 and 2012 are calculated as follows:
		Six Months Ended August 31,				Three Months Ended August 31,
		2013		2012		2013		2012
	Denominator for basic earnings per share		14,503,040		14,466,892		14,503,070		14,472,849
	Dilutive effect of stock options		55,266		115,981		101,077		103,660
	Denominator for diluted earnings per share		14,558,306		14,582,873		14,604,147		14,576,509

Long_Term_Debt

Long Term Debt	3 Months Ended
	Aug. 31, 2013
Notes to Financial Statements
Long Term Debt	NOTE 6: LONG TERM DEBT
	Long-term debt consists of the following:
		August 31,		February 28,
		2013
	Note payable, individual, collateralized by land and buildings, payable in monthly installments of principal and interest of $14,446 through January 2031.  Interest rate 5.5%.  20 year term.	$	1,939,815	$	1,972,617
	Equipment loan, bank, collateralized by related office equipment, payable in monthly installments of principal and interest of $5,154 through June 2015.  Interest rate 2.12%.  48 month term.		111,041		140,618
	Total long term debt		2,050,856		2,113,235
	Due within one year		127,849		125,999
	Due after one year	$	1,923,007	$	1,987,236

Revolving_Line_of_Credit

Revolving Line of Credit	3 Months Ended
	Aug. 31, 2013
Notes to Financial Statements
Revolving Line of Credit	NOTE 7: REVOLVING LINE OF CREDIT
	The Company has a $750,000 revolving line of credit at prime which was 3.25% at August 31, 2013. The loan is collateralized by all of the assets of the Company, except for the land and buildings. The line of credit is payable on demand and must be retired for a 30 day period once annually. If the Company fails to perform the 30 day annual pay down or if the bank elects to terminate the credit line, the bank may at its option convert the outstanding balance to a 36 month term note with payments including interest in 36 equal installments. As of August 31, 2013, the Company’s outstanding balance was $0, and the unused credit line was $750,000.

Segment_Information

Segment Information	3 Months Ended
	Aug. 31, 2013
Notes to Financial Statements
Segment Information	NOTE 8: SEGMENT INFORMATION
	The Company operates in two segments: ultrasonic spraying systems and rental real estate operations.
	All inter-company transactions are eliminated in consolidation. For the six and three months ended August 31, 2013 and 2012, segment information is as follows:
		Six Months Ended August 31, 2013										Three Months Ended August 31, 2013
		Ultrasonic		Rental Real			Eliminations			Consolidated		Ultrasonic		Rental Real			Eliminations			Consolidated
		Spraying		Estate								Spraying		Estate
				Operations										Operations
	Net Sales	$	4,872,607	$	107,036		$	67,871		$	4,911,772	$	2,518,628	$	52,685		$	33,935		$	2,537,378
	Rental Expense	$	67,871	$	70,099		$	(67,871	)	$	70,099	$	33,935	$	35,618		$	(33,935	)	$	35,618
	Interest Expense	$	1,371	$	53,873					$	55,244	$	825	$	26,824					$	27,649
	Net Income (Loss)	$	196,113	$	(16,936	)				$	179,177	$	149,120	$	(43,691	)				$	105,429
	Assets	$	7,514,178	$	2,460,516					$	9,974,694	$	7,514,178	$	2,460,516					$	9,974,694
	Debt	$	111,041	$	1,939,815					$	2,050,856	$	111,041	$	1,939,815					$	2,050,856
		Six Months Ended August 31, 2012										Three Months Ended August 31, 2012
		Ultrasonic		Rental Real			Eliminations			Consolidated		Ultrasonic		Rental Real			Eliminations			Consolidated
		Spraying		Estate								Spraying		Estate
				Operations										Operations
	Net Sales	$	5,201,514	$	97,164		$	67,869		$	5,230,809	$	2,382,657	$	42,385		$	33,935		$	2,391,107
	Rental Expense	$	67,869	$	57,630		$	(67,869	)	$	57,630	$	33,935	$	28,610		$	(33,935	)	$	28,610
	Interest Expense	$	2,023	$	55,625					$	57,648	$	972	$	27,706					$	28,678
	Net Income (Loss)	$	86,926	$	(16,090	)				$	70,836	$	73,666	$	(13,931	)				$	59,735
	Assets	$	6,725,311	$	2,507,885					$	9,233,196	$	6,725,311	$	2,507,885					$	9,233,196
	Debt	$	169,979	$	2,004,529					$	2,174,508	$	169,979	$	2,004,529					$	2,174,508

Subsequent_Events

Subsequent Events	3 Months Ended
	Aug. 31, 2013
Notes to Financial Statements
Subsequent Events	NOTE 9: SUBSEQUENT EVENTS
	On September 27, 2013, the Company signed a mortgage commitment letter with a bank to refinance its existing mortgage which is collateralized by the Company’s land and buildings. The proposed mortgage would be for $1,900,000, and would bear interest at 4.34% per annum. The existing mortgage bears interest at 5.5% and has a remaining term of 17.5 years. The term of the loan would be for ten years and would be collateralized by land and buildings. In addition, the mortgage will require a ten year lease between Sono-Tek Corp and Sono-Tek Industrial Park, the Company’s wholly owned subsidiary which holds title to the property. The actual interest rate will be set at closing. Completion of the mortgage is subject to an acceptable appraisal and environmental review.
	The Company has evaluated all other subsequent events for disclosure purposes.

Significant_Accounting_Policie1

Significant Accounting Policies (Policies)	3 Months Ended
	Aug. 31, 2013
Notes to Financial Statements
Consolidation	Consolidation - The accompanying condensed consolidated financial statements of Sono-Tek Corporation, a New York corporation (the “Company”), include the accounts of the Company and its wholly owned subsidiaries, Sono-Tek Cleaning Systems Inc. and Sono-Tek Industrial Park, LLC. Sono-Tek Cleaning Systems, Inc., a New Jersey Corporation, ceased operations during the Fiscal Year Ended February 28, 2002. Sono-Tek Industrial Park, LLC operates as a real estate holding company for the Company’s real estate operations.
Cash and Cash Equivalents	Cash and Cash Equivalents – Cash and cash equivalents consist of money market mutual funds, short term commercial paper and short-term certificates of deposit with original maturities of 90 days or less.
Fair Value of Financial Instruments	Fair Value of Financial Instruments - The Company adopted the guidance in the Fair Value Measurements and Disclosure Topic of the Accounting Standards Codification for assets and liabilities measured at fair value on a recurring basis. This guidance establishes a common definition for fair value to be applied to existing generally accepted accounting principles that require the use of fair value measurements, establishes a framework for measuring fair value and expands disclosure about such fair value measurements. The adoption of this guidance did not have an impact on the Company’s financial position or operating results, but did expand certain disclosures. The guidance defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Additionally, the guidance requires the use of valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized below:
	Level 1:   Quoted prices in active markets.
	Level 2:  Observable market-based inputs or unobservable inputs that are corroborated by market data.
	Level 3:  Unobservable inputs for which there is little or no market data, which require the use of the reporting entity’s own assumptions.
	The fair values of financial assets of the Company were determined using the following categories at August 31, 2013:
		Quoted Prices in Active Markets
			(Level 1)
			31-Aug-13		28-Feb-13
	Marketable Securities	$	945,293	$	975,910
	Marketable Securities include mutual funds of $945,293, that are considered to be highly liquid and easily tradeable as of August 31, 2013. These securities are valued using inputs observable in active markets for identical securities and are therefore classified as Level 1 within the Company’s fair value hierarchy.
Interim Reporting	Interim Reporting - The attached summary condensed consolidated financial information does not include all disclosures required to be included in a complete set of financial statements prepared in conformity with accounting principles generally accepted in the United States of America. Such disclosures were included with the financial statements of the Company at February 28, 2013, and included in its report on Form 10-K. Such statements should be read in conjunction with the data herein.
	The financial information reflects all adjustments, normal and recurring, which, in the opinion of management, are necessary for a fair presentation of the results for the interim periods presented. The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The results for such interim periods are not necessarily indicative of the results to be expected for the year.
Intangible Assets	Intangible Assets – Include cost of patent applications that are deferred and charged to operations over seventeen years for domestic patents and twelve years for foreign patents. The accumulated amortization is $100,827 and $95,634 at August 31, 2013 and February 28, 2013, respectively. Annual amortization expense of such intangible assets is expected to be $9,600 per year for the next five years.
Reclassifications	Reclassifications – Certain reclassifications have been made to the prior period to conform to the presentations of the current period.
Impact of New Accounting Pronouncements	Impact of New Accounting Pronouncements - All new accounting pronouncements issued but not yet effective have been deemed to be not applicable to the Company. Hence, the adoption of these new accounting pronouncements once effective are not expected to have any impact on the Company.
	In July 2013, the FASB issued Accounting Standards Update “ASU” 2013-11 on “Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists”. The amendments in this ASU are to improve the current U.S. GAAP because they are expected to reduce diversity in practice by providing guidance on the presentation of unrecognized tax benefits and will better reflect the manner in which an entity would settle at the reporting date any additional income taxes that would result from the disallowance of a tax position when net operating loss carryforwards, similar tax losses, or tax credit carryforwards exist. The amendments in this Update are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. For nonpublic entities, the amendments are effective for fiscal years, and interim periods within those years, beginning after December 15, 2014. Early adoption is permitted. The amendments should be applied prospectively to all unrecognized tax benefits that exist at the effective date. Retrospective application is permitted.

Significant_Accounting_Policie2

Significant Accounting Policies (Tables)	3 Months Ended
	Aug. 31, 2013
Notes to Financial Statements
Fair values of financial assets of the Company		Quoted Prices in Active Markets
			(Level 1)
			August 31,		February 28,
			2013		2013
	Marketable Securities	$	945,293	$	975,910

Inventories_Tables

Inventories (Tables)	3 Months Ended
	Aug. 31, 2013
Inventories Tables
Inventories		August 31,			February 28,
		2013			2013
	Finished goods	$	585,533		$	561,298
	Work in process		490,669			385,092
	Consignment		12,405			9,728
	Raw materials and subassemblies		1,133,625			1,073,492
	Total		2,222,232			2,029,610
	Less: Allowance		(231,782	)		(200,439	)
	Net inventories	$	1,990,450		$	1,829,171

Earnings_Per_Share_Tables

Earnings Per Share (Tables)	3 Months Ended
	Aug. 31, 2013
Earnings Per Share Tables
Computation of basic and diluted earnings per share		Six Months Ended August 31,				Three Months Ended August 31,
		2013		2012		2013		2012
	Denominator for basic earnings per share		14,503,040		14,466,892		14,503,070		14,472,849
	Dilutive effect of stock options		55,266		115,981		101,077		103,660
	Denominator for diluted earnings per share		14,558,306		14,582,873		14,604,147		14,576,509

Long_Term_Debt_Tables

Long Term Debt (Tables)	3 Months Ended
	Aug. 31, 2013
Long Term Debt Tables
Long-term debt		August 31,		February 28,
		2013
	Note payable, individual, collateralized by land and buildings, payable in monthly installments of principal and interest of $14,446 through January 2031.  Interest rate 5.5%.  20 year term.	$	1,939,815	$	1,972,617
	Equipment loan, bank, collateralized by related office equipment, payable in monthly installments of principal and interest of $5,154 through June 2015.  Interest rate 2.12%.  48 month term.		111,041		140,618
	Total long term debt		2,050,856		2,113,235
	Due within one year		127,849		125,999
	Due after one year	$	1,923,007	$	1,987,236

Segment_Information_Tables

Segment Information (Tables)	3 Months Ended
	Aug. 31, 2013
Segment Information Tables
Segment information		Six Months Ended August 31, 2013										Three Months Ended August 31, 2013
		Ultrasonic		Rental Real			Eliminations			Consolidated		Ultrasonic		Rental Real			Eliminations			Consolidated
		Spraying		Estate								Spraying		Estate
				Operations										Operations
	Net Sales	$	4,872,607	$	107,036		$	67,871		$	4,911,772	$	2,518,628	$	52,685		$	33,935		$	2,537,378
	Rental Expense	$	67,871	$	70,099		$	(67,871	)	$	70,099	$	33,935	$	35,618		$	(33,935	)	$	35,618
	Interest Expense	$	1,371	$	53,873					$	55,244	$	825	$	26,824					$	27,649
	Net Income (Loss)	$	196,113	$	(16,936	)				$	179,177	$	149,120	$	(43,691	)				$	105,429
	Assets	$	7,514,178	$	2,460,516					$	9,974,694	$	7,514,178	$	2,460,516					$	9,974,694
	Debt	$	111,041	$	1,939,815					$	2,050,856	$	111,041	$	1,939,815					$	2,050,856
		Six Months Ended August 31, 2012										Three Months Ended August 31, 2012
		Ultrasonic		Rental Real			Eliminations			Consolidated		Ultrasonic		Rental Real			Eliminations			Consolidated
		Spraying		Estate								Spraying		Estate
				Operations										Operations
	Net Sales	$	5,201,514	$	97,164		$	67,869		$	5,230,809	$	2,382,657	$	42,385		$	33,935		$	2,391,107
	Rental Expense	$	67,869	$	57,630		$	(67,869	)	$	57,630	$	33,935	$	28,610		$	(33,935	)	$	28,610
	Interest Expense	$	2,023	$	55,625					$	57,648	$	972	$	27,706					$	28,678
	Net Income (Loss)	$	86,926	$	(16,090	)				$	70,836	$	73,666	$	(13,931	)				$	59,735
	Assets	$	6,725,311	$	2,507,885					$	9,233,196	$	6,725,311	$	2,507,885					$	9,233,196
	Debt	$	169,979	$	2,004,529					$	2,174,508	$	169,979	$	2,004,529					$	2,174,508

Significant_Accounting_Policie3

Significant Accounting Policies - Fair values of financial assets of the Company (Details) (USD $)	Aug. 31, 2013	Feb. 28, 2013
Marketable Securities	$945,293	$975,910
Quoted Prices in Active Markets (Level 1)
Marketable Securities		$975,910

Significant_Accounting_Policie4

Significant Accounting Policies - Fair values of financial assets of the Company (Details Narrative) (USD $)	Aug. 31, 2013	Feb. 28, 2013
Notes to Financial Statements
Mutual funds	$945,293	$975,910

Significant_Accounting_Policie5

Significant Accounting Policies - Intangible Assets (Details Narrative) (USD $)	Aug. 31, 2013	Feb. 28, 2013
Notes to Financial Statements
Accumulated amortization of intangible assets	$100,827	$95,634
Annual Amortization Expense of Intangible Assets For the Next Five Years
Annual amortization expense this year	9,600
Annual amortization expense year two	9,600
Annual amortization expense year three	9,600
Annual amortization expense year four	9,600
Annual amortization expense year five	$9,600

Inventories_Details

Inventories (Details) (USD $)	Aug. 31, 2013	Feb. 28, 2013
Inventories Tables
Finished goods	$585,533	$1,073,492
Work in process	490,669	385,092
Consignment	12,405	9,728
Raw materials	1,133,625	561,298
Total	2,222,232	2,029,610
Less: Allowance	231,782	200,439
Net inventories	$1,990,450	$1,829,171

Stock_Options_and_Warrants_Det

Stock Options and Warrants (Details Narrative)	6 Months Ended			3 Months Ended
	Aug. 31, 2013	Aug. 31, 2012	Aug. 30, 2013	Aug. 31, 2013
			2003 Stock Incentive Plan	2013 Stock Incentive Plan
Stock options shares available for purchase			1,500,000	2,500,000
Stock options outstanding			1,306,061
Stock options granted	0	115,981		0

Stock_Based_Compensation_Detai

Stock Based Compensation (Details Narrative) (USD $)	6 Months Ended
	Aug. 31, 2013	Aug. 31, 2012
Notes to Financial Statements
Stock options issued	0	115,981
Additional stock-based compensation expense as a result of applying ASC 718	$9,712	$21,658

Earnings_Per_Share_The_denomin

Earnings Per Share - The denominator for the calculation of diluted earnings per share (Details)	3 Months Ended		6 Months Ended
	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2013	Aug. 31, 2012
Earnings Per Share Tables
Denominator for basic earnings per share	14,503,070	14,472,849	14,503,040	14,466,892
Dilutive effect of stock options	101,077	103,660	55,266	115,981
Denominator for diluted earnings per share	14,604,147	14,576,509	14,558,306	14,582,873

Long_Term_Debt_Details

Long Term Debt (Details) (USD $)	Aug. 31, 2013	Feb. 28, 2013
Long-term debt	$2,050,856	$2,113,235
Due within one year	127,849	125,999
Due after one year	1,923,007	1,987,236
Note payable, individual, collateralized by land and buildings, payable by monthly installments of principal and interest of $14,446 through January 2031. Interest rate 5.5%. 20 year term.
Long-term debt	1,939,815	1,972,617
Equipment loan, bank, collateralized by related office equipment, payable by monthly installments of principal and interest of $5,158 through June 2015. Interest rate 2.12%. 48 month term.
Long-term debt	$111,041	$140,618

Revolving_Line_of_Credit_Detai

Revolving Line of Credit (Details Narrative) (Revolving Line of Credit, USD $)	3 Months Ended
	Aug. 31, 2013
Revolving Line of Credit
Line of credit description	The Company has a $750,000 revolving line of credit at prime which was 3.25% at August 31, 2013. The line of credit is collateralized by all of the assets of the Company, except for the land and buildings. The line of credit is payable on demand and must be retired for a 30 day period once annually. If the Company fails to perform the 30 day annual pay down or if the bank elects to terminate the credit line, the bank may at its option convert the outstanding balance to a 36 month term note with payments including interest in 36 equal installments.
Outstanding balance	$0
Unused credit line	$750,000

Segment_Information_Details

Segment Information (Details) (USD $)	3 Months Ended		6 Months Ended
	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2013	Aug. 31, 2012	Feb. 28, 2013
Net Sales	$2,537,378	$2,391,107	$4,911,772	$5,230,809
Rental Expense	35,618	28,610	70,100	57,630
Interest Expense	27,649	28,678	55,244	57,648
Net Income (Loss)	105,429	59,735	179,177	70,836
Assets	9,974,694		9,974,694		9,066,444
Debt	2,050,856		2,050,856		2,113,235
Ultrasonic Spraying
Net Sales	2,518,628	2,382,657	4,872,607	5,201,514
Rental Expense	33,935	33,935	67,871	67,869
Interest Expense	825	972	1,371	2,023
Net Income (Loss)	149,120	73,666	196,113	86,926
Assets	7,514,178	6,725,311	7,514,178	6,725,311
Debt	111,041	169,979	111,041	169,979
Rental Real Estate Operations
Net Sales	52,685	42,385	107,036	97,164
Rental Expense	35,618	28,610	70,099	57,630
Interest Expense	26,824	27,706	53,873	55,625
Net Income (Loss)	-43,691	-13,931	-16,936	-16,090
Assets	2,460,516	2,507,885	2,460,516	2,507,885
Debt	1,939,815	2,004,529	1,939,815	2,004,529
Eliminations
Net Sales	33,935	33,935	67,871	67,869
Rental Expense	-33,935	-33,935	-67,871	-67,869
Consolidated
Net Sales	2,537,378	2,391,107	4,911,772	5,230,809
Rental Expense	35,618	28,610	70,099	57,630
Interest Expense	27,649	28,678	55,244	57,648
Net Income (Loss)	105,429	59,735	179,177	70,836
Assets	9,974,694	9,233,196	9,974,694	9,233,196
Debt	$2,050,856	$2,174,508	$2,050,856	$2,174,508

Subsequent_Events_Details_Narr

Subsequent Events (Details Narrative) (Mortgage Refinance)	3 Months Ended
	Aug. 31, 2013
Mortgage Refinance
Subsequent event date	27-Sep-13
Subsequent event	The Company signed a mortgage commitment letter with a bank to refinance its existing mortgage which is collateralized by the Company’s land and buildings. The proposed mortgage would be for $1,900,000, and would bear interest at 4.34% per annum. The existing mortgage bears interest at 5.5% and has a remaining term of 17.5 years. The term of the loan would be for ten years and would be collateralized by land and buildings. In addition, the mortgage will require a ten year lease between Sono-Tek Corp and Sono-Tek Industrial Park, the Company’s wholly owned subsidiary which holds title to the property. The actual interest rate will be set at closing.Completion of the mortgage is subject to an acceptable appraisal and environmental review.