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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
9 Months Ended
Feb. 28, 2021
Feb. 29, 2020
Cash flows from operating activities:    
Consolidated net loss $ (545,352) $ (1,533,577)
Adjustments to reconcile consolidated net loss to net cash provided by (used in) operating activities:    
Depreciation and amortization 95,183 4,558
Unrealized (gain) loss on marketable securities, net 1,720 (9,184)
Deferred income taxes (183,000) (613,000)
Non-cash lease (recovery) expense (34,785) 3,518
Non-cash right-of-use asset impairment charge 136,599
Non-cash stock-based compensation expense 59,083
Changes in operating assets and liabilities:    
Accounts receivable (1,036,758) 625,641
Other receivables (24,568) (3,556)
Prepaid expenses (142,664) (136,429)
Prepaid and recoverable income taxes 57,642 52,385
Other assets (12,119)
Accounts payable, other payables, accrued expenses and other current liabilities 2,121,404 (861,108)
Advances from customers (11,402) 39,021
Legal settlement payable 29,465 818,000
Net cash provided by (used in) operating activities 510,448 (1,613,731)
Cash flows from investing activities:    
Proceeds from maturities of marketable securities 492,000
Purchase of Geneva Consulting Group, Inc., net of cash acquired of $241,946 (3,100,114)
Purchases of equipment and leasehold improvements (33,315) (11,489)
Net cash (used in) provided by investing activities (3,133,429) 480,511
Cash flows from financing activities:    
Net drawings (repayments) on line of credit (473,496) 940,304
Distribution to noncontrolling interest   (28,791)
Net cash (used in) provided by financing activities (473,496) 911,513
Net decrease in cash and cash equivalents (3,096,477) (221,707)
Cash and cash equivalents at beginning of period 9,730,022 3,694,989
Cash and cash equivalents at end of period 6,633,545 3,473,282
Supplemental disclosures of cash flow data:    
Income taxes paid 12,000 18,000
Non-cash investing and financing activities:    
Right-of-use asset and operating lease liability $ 846,000