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SCHEDULE OF DEFERRED TAX ASSETS (Details) - USD ($)
May 31, 2024
May 31, 2023
Income Tax Disclosure [Abstract]    
Accounts receivable, principally due to allowance for credit losses $ 5,000 $ 8,000
Inventory valuation 131,000 188,000
Compensated absences 144,000 118,000
Net operating loss carryforwards 6,658,000 5,817,000
Tax credit carryforwards 1,380,000 1,239,000
Deferred rent expense/capitalized leases 11,000 11,000
Stock options 1,561,000 1,296,000
Sec 174 capitalized costs 501,000 284,000
Losses of foreign subsidiaries and other, net 2,000
Accumulated depreciation and amortization (24,000) (21,000)
Total deferred tax assets 10,369,000 8,940,000
Less valuation allowance (10,369,000) (8,940,000)
Net deferred tax asset