SHAREHOLDERS’ EQUITY (Tables)

12 Months Ended

May 31, 2025

Equity [Abstract]

SCHEDULE OF STOCK BASED COMPENSATION EXPENSE

Stock-based compensation expense for the years ended May 31, 2025 and 2024 is as follows:

	For the Year Ended May 31,
	2025		2024
Cost of sales	$	37,000	$	70,000
Selling, general and administrative		415,000		742,000
Research and development		8,000		25,000
Total stock option expense	$	460,000	$	837,000

SCHEDULE OF ACTIVITY TO AGGREGATE STOCK OPTIONS

Activity as to aggregate stock options outstanding is as follows:

	Number of Stock Options			Weighted Average Exercise Price		Aggregate Intrinsic Value
Options Outstanding at May 31, 2023		292,547		$	28.16	$	146,000
Options granted		167,313		$	9.02	$	-
Options canceled or expired		(24,906	)	$	36.95	$	-
Options Outstanding at May 31, 2024		434,954		$	20.29	$	-
Options granted		53,630		$	2.78	$	-
Options exercised		(2,375	)	$	6.56	$	4,000
Options canceled or expired		(72,343	)	$	13.47	$	-
Options Outstanding at May 31, 2025		413,866		$	19.29	$	18,000
Options vested and exercisable at May 31, 2025		296,578		$	24.00	$	-

SCHEDULE OF ACTIVITY OF RESTRICTED STOCK UNITS

Activity as to RSUs outstanding is as follows:

			Weighted
			Average
	Number of		Grant Date
	RSUs		Fair Value
Unvested RSUs at May 31, 2024		-	$	-
Granted		97,500		2.51
Unvested RSUs at May 31, 2025		97,500	$	2.51