10. Income Taxes: Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)		12 Months Ended
		May 31, 2024	May 31, 2023
Details
Computed tax provision at the expected statutory rate		$ 2,293,400	$ 1,576,100
State income tax - net of Federal tax benefit		0	(1,600)
Tax effect of permanent differences
Research tax credits		(407,675)	(283,600)
Foreign-derived intangible income deduction		(142,100)	(66,900)
Stock option costs		48,500	0
Other permanent differences		2,800	900
Other Adjustments		127,075	(6,900)
Provision for income taxes (Note 10)	[1]	$ 1,922,000	$ 1,218,000
Effective income tax rate		17.60%	16.20%

[1] Note 10Note 10