INCOME TAXES (Tables)

12 Months Ended

May 31, 2025

Income Tax Disclosure [Abstract]

SCHEDULE OF PROVISION FOR INCOME TAXES

Provision for income taxes for the years ended May 31 consists of the following:

	For the Year Ended May 31,
	2025			2024
Current:
U.S. Federal	$	-		$	-
Foreign Taxes Subsidiaries		-			(41,000	)
State and local		(1,000	)		(1,000	)
Total current		(1,000	)		(42,000	)
Deferred:
U.S. Federal		-			-
State and local		-			-
Total deferred		-			-
Income tax expense	$	(1,000	)	$	(42,000	)

SCHEDULE OF EFFECTIVE INCOME TAX RECONCILIATION

	For the Year Ended May 31,
	2025			2024
Computed “expected” tax benefit	$	1,044,000		$	1,247,000
Increase (reduction) in income taxes resulting from:
Change in valuation allowance		(1,379,000	)		(1,428,000	)
State income taxes, net of federal benefit		337,000			459,000
Permanent tax differences and other		75,000			(148,000	)
Stock based compensation benefit		(3,000	)		-
Foreign taxes of subsidiaries		(75,000	)		(172,000	)
Income tax expense	$	(1,000	)	$	(42,000	)

SCHEDULE OF DEFERRED TAX ASSETS

The tax effect of significant temporary differences is presented below:

	May 31,
	2025			2024
Deferred tax assets:
Accounts receivable, principally due to allowance for credit losses	$	9,000		$	5,000
Inventory valuation		132,000			131,000
Compensated absences		7,000			144,000
Net operating loss carryforwards		7,840,000			6,658,000
Tax credit carryforwards		89,000			1,380,000
Deferred rent expense/capitalized leases		1,450,000			11,000
Stock options		1,656,000			1,561,000
Sec 174 capitalized costs		1,000			501,000
Losses of foreign subsidiaries and other, net		567,000			2,000
Accumulated depreciation and amortization		(3,000	)		(24,000	)
Total deferred tax assets		11,748,000			10,369,000
Less valuation allowance		(11,748,000	)		(10,369,000	)
Net deferred tax asset	$	-		$	-