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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
3 Months Ended
Aug. 31, 2023
Aug. 31, 2022
Cash flows from operating activities:    
Consolidated net income $ 571,664 $ 507,743
Adjustments to reconcile consolidated net income to net cash provided by operating activities:    
Depreciation and amortization 59,746 62,260
Unrealized (gain) loss on marketable securities, net (2,960) 10,000
Deferred income taxes 22,000 185,000
Non-cash lease recovery (1,542) (20,647)
Non-cash stock-based compensation expense 25,527 69,216
Changes in operating assets and liabilities:    
Accounts receivable 78,820 745,986
Other receivables 15,966 (22,040)
Prepaid expenses (29,714) 7,515
Prepaid and recoverable income taxes 26,725
Accounts payable, other payables, accrued expenses and other current liabilities (341,784) 300,464
Advances from customers (12,012) 48,137
Income taxes payable 181,000
Legal settlement payable   (597,566)
Net cash provided by operating activities 566,711 1,322,793
Cash flows from investing activities:    
Purchases of certificates of deposit (500,000)
Maturities of certificates of deposit 245,000
Purchases of equipment and leasehold improvements (1,783)
Net cash used in investing activities (255,000) (1,783)
Cash flows from financing activities:    
Net repayments on credit facility (61,882)
Net cash used in financing activities (61,882)
Net increase in cash and cash equivalents 311,711 1,259,128
Cash and cash equivalents at beginning of period 7,382,320 6,490,158
Cash and cash equivalents at end of period 7,694,031 7,749,286
Supplemental disclosures of cash flow data:    
Income taxes paid 6,000
Interest paid $ 26,000 $ 17,000