0001213900-24-003017.txt : 20240111 0001213900-24-003017.hdr.sgml : 20240111 20240111170112 ACCESSION NUMBER: 0001213900-24-003017 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 57 CONFORMED PERIOD OF REPORT: 20231130 FILED AS OF DATE: 20240111 DATE AS OF CHANGE: 20240111 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TSR INC CENTRAL INDEX KEY: 0000098338 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROGRAMMING SERVICES [7371] ORGANIZATION NAME: 06 Technology IRS NUMBER: 132635899 STATE OF INCORPORATION: DE FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 001-38838 FILM NUMBER: 24529868 BUSINESS ADDRESS: STREET 1: 400 OSER AVE CITY: HAUPPAUGE STATE: NY ZIP: 11788 BUSINESS PHONE: 5162310333 MAIL ADDRESS: STREET 1: 400 OSER AVENUE CITY: HAUPPAUGE STATE: NY ZIP: 11788 FORMER COMPANY: FORMER CONFORMED NAME: TIME SHARING RESOURCES INC DATE OF NAME CHANGE: 19840129 10-Q 1 f10q1123_tsrinc.htm QUARTERLY REPORT

 

 

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

 

FORM 10-Q

 

☒ Quarterly Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

 

For the quarterly period ended November 30, 2023

 

☐ Transition report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

 

For the transition period from __ to __

 

Commission File Number: 001-38838

 

TSR, Inc.

 

(Exact name of registrant as specified in its charter)

 

Delaware 13-2635899
(State or other jurisdiction of
Incorporation or organization)		 (I.R.S. Employer
Identification No.)

 

400 Oser Avenue, Suite 150, Hauppauge, NY 11788

 

(Address of principal executive offices)

 

631-231-0333

 

(Registrant’s telephone number)

 

Securities registered pursuant to Section 12(b) of the Exchange Act:

 

Title of each class   Trading Symbol(s)   Name of each exchange on which registered
Common Stock, par value $0.01 per share   TSRI   NASDAQ Capital Market

 

Indicate by check mark whether the Registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the Registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. ☒ Yes ☐ No

 

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). ☒ Yes ☐ No

 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act. (Check one):

 

Large Accelerated Filer ☐ Accelerated Filer ☐
Non-Accelerated Filer ☒ Smaller Reporting Company ☒
Emerging Growth Company ☐  

 

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

 

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). ☐ Yes ☒ No

 

As of January 11, 2024, there were 2,143,712 shares of common stock, par value $0.01 per share, issued and outstanding.

 

 

 

 

 

 

TSR, INC. AND SUBSIDIARIES

 

INDEX

 

      Page
Number
       
Part I. Financial Information:  
     
  Item 1. Financial Statements: 1
       
    Condensed Consolidated Balance Sheets – November 30, 2023 and May 31, 2023 1
       
    Condensed Consolidated Statements of Operations – For the three months and six months ended November 30, 2023 and November 30, 2022 2
     
    Condensed Consolidated Statements of Equity – For the three months and six months ended November 30, 2023 and November 30, 2022 3-4
     
    Condensed Consolidated Statements of Cash Flows – For the six months ended November 30, 2023 and November 30, 2022 5
       
    Notes to Condensed Consolidated Financial Statements 6
       
  Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations 14
       
  Item 3. Quantitative and Qualitative Disclosures about Market Risk. 18
       
  Item 4. Controls and Procedures 18
       
Part II. Other Information 19
       
  Item 1. Legal Proceedings 19
       
  Item 1A. Risk Factors 19
       
  Item 2.  Unregistered Sales of Equity Securities, Use of Proceeds, and Issuer Purchases of Equity Securities. 19
       
  Item 3.  Defaults upon Senior Securities. 19
       
  Item 4. Mine Safety Disclosures. 19
       
  Item 5. Other Information. 19
       
  Item 6. Exhibits 20
       
Signatures   21

 

i

 

 

Part I. Financial Information

 

Item 1. Financial Statements

 

TSR, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED BALANCE SHEETS

November 30, 2023 and May 31, 2023

 

   November 30,
2023		   May 31,
2023		 
   (Unaudited)   (see Note 1) 
ASSETS        
Current Assets:        
Cash and cash equivalents  $9,079,280   $7,382,320 
Certificates of deposit and marketable securities   535,760    515,152 
Accounts receivable, net of allowance for doubtful accounts of $181,000   11,028,278    12,081,335 
Other receivables   69,309    79,618 
Prepaid expenses   496,630    248,534 
Total Current Assets   21,209,257    20,306,959 
Equipment and leasehold improvements, net of accumulated depreciation and amortization of $307,099 and $270,606   33,106    69,599 
Other assets   31,761    48,772 
Right-of-use assets   665,407    459,171 
Intangible assets, net   1,255,500    1,333,500 
Goodwill   785,883    785,883 
Deferred income taxes   283,000    344,000 
           
Total Assets  $24,263,914   $23,347,884 
LIABILITIES AND EQUITY          
Current Liabilities:          
Accounts payable and other payables  $1,637,141   $1,663,990 
Accrued expenses and other current liabilities   3,294,535    3,663,326 
Advances from customers   1,224,138    1,266,993 
Income taxes payable   53,286    11,260 
Operating lease liabilities - current   184,833    150,167 
Total Current Liabilities   6,393,933    6,755,736 
Operating lease liabilities, net of current portion   510,747    342,260 
Total Liabilities   6,904,680    7,097,996 
           
Commitments and contingencies   
 
    
 
 
           
Equity:          
TSR, Inc.:          
Preferred stock, $1 par value, authorized 500,000 shares; none issued   
-
    
-
 
Common stock, $.01 par value, authorized 12,500,000 shares; issued 3,322,527 shares, 2,143,712 outstanding   33,226    33,226 
Additional paid-in capital   7,727,796    7,676,742 
Retained earnings   23,218,880    22,212,107 
    30,979,902    29,922,075 
           
Less: Treasury stock, 1,178,815 shares, at cost   13,726,895    13,726,895 
Total TSR, Inc. Equity   17,253,007    16,195,180 
           
Noncontrolling interest   106,227    54,708 
Total Equity   17,359,234    16,249,888 
           
Total Liabilities and Equity  $24,263,914   $23,347,884 

 

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.

 

Page 1

 

 

TSR, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

For the Three Months and Six Months Ended November 30, 2023 and November 30, 2022

(UNAUDITED)

 

   Three Months Ended
November 30,		   Six Months Ended
November 30,		 
   2023   2022   2023   2022 
Revenue, net  $21,657,477   $26,030,816   $44,170,767   $52,230,244 
                     
Cost of sales   17,839,415    21,399,606    36,325,994    43,166,518 
Selling, general and administrative expenses   3,185,104    3,625,172    6,436,865    7,302,777 
    21,024,519    25,024,778    42,762,859    50,469,295 
Income from operations   632,958    1,006,038    1,407,908    1,760,949 
                     
Other income (expense):                    
Interest income (expense), net   27,022    (16,670)   23,776    (35,838)
Unrealized gain (loss) on marketable securities, net   7,648    (1,480)   10,608    (11,480)
                     
Income before income taxes   667,628    987,888    1,442,292    1,713,631 
Provision for income taxes   181,000    301,000    384,000    519,000 
                     
Consolidated net income   486,628    686,888    1,058,292    1,194,631 
Less: Net income attributable to noncontrolling interest   26,643    13,055    51,519    26,052 
                     
Net income attributable to TSR, Inc.  $459,985   $673,833   $1,006,773   $1,168,579 
Basic net income per TSR, Inc. common share  $0.21   $0.31   $0.47   $0.55 
Diluted net income per TSR, Inc. common share  $0.20   $0.30   $0.45   $0.52 
Basic weighted average number of common shares outstanding   2,143,712    2,139,861    2,143,712    2,143,155 
Diluted weighted average number of common shares outstanding   2,250,118    2,232,332    2,248,851    2,234,473 

  

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.

 

Page 2

 

 

TSR, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF EQUITY

For the Three Months and Six Months Ended November 30, 2022

(UNAUDITED)

 

   Shares of
common
stock		   Common
stock		   Additional
paid-in
capital		   Retained
earnings		   Treasury
stock		   TSR, Inc.
equity		   Non-
controlling
interest		   Total
equity		 
Balance at May 31, 2022  3,298,549   $32,986   $7,473,866   $20,470,042   $(13,514,003)  $14,462,891   $69,674   $14,532,565 
Net income attributable to noncontrolling interest   -    -    -    -    -    -    12,997    12,997 
Non-cash stock compensation   -    -    69,216    -    -    69,216    -    69,216 
                                         
Net income attributable to TSR, Inc.   -    -    -    494,746    -    494,746    -    494,746 
Balance at August 31, 2022   3,298,549    32,986    7,543,082    20,964,788    (13,514,003)   15,026,853    82,671    15,109,524 
Net income attributable to noncontrolling interest   -    -    -    -    -    -    13,055    13,055 
Purchases of  treasury stock   -    -    -    -    (116,426)   (116,426)   -    (116,426)
Non-cash stock compensation   -    -    69,216    -    -    69,216    -    69,216 
Net income attributable to TSR, Inc.   -    -    -    673,833    -    673,833    -    673,833 
Balance at November 30, 2022   3,298,549   $32,986   $7,612,298   $21,638,621   $(13,630,429)  $15,653,476   $95,726   $15,749,202 

 

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.

 

Page 3

 

 

TSR, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF EQUITY

For the Three Months and Six Months Ended November 30, 2023

(UNAUDITED)

 

   Shares of
common
stock		   Common
stock		   Additional
paid-in
capital		   Retained
earnings		   Treasury
stock		   TSR, Inc.
equity		   Non-
controlling
interest		   Total
equity		 
Balance at May 31, 2023  3,322,527   $33,226   $7,676,742   $22,212,107   $(13,726,895)  $16,195,180   $54,708   $16,249,888 
Net income attributable to noncontrolling interest   -    -    -    -    -    -    24,876    24,876 
Non-cash stock compensation   -    -    25,527    -    -    25,527    -    25,527 
Net income attributable to TSR, Inc.   -    -    -    546,788    -    546,788    -    546,788 
Balance at August 31, 2023   3,322,527    33,226    7,702,269    22,758,895    (13,726,895)   16,767,495    79,584    16,847,079 
Net income attributable to noncontrolling interest   -    -    -    -    -    -    26,643    26,643 
Non-cash stock compensation   -    -    25,527    -    -    25,527    -    25,527 
Net income attributable to TSR, Inc.   -    -    -    459,985    -    459,985    -    459,985 
Balance at November 30, 2023   3,322,527   $33,226   $7,727,796   $23,218,880   $(13,726,895)  $17,253,007   $106,227   $17,359,234 

 

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.

 

Page 4

 

 

TSR, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

For The Six Months Ended November 30, 2023 and November 30, 2022

(UNAUDITED)

 

   Six Months Ended
November 30,		 
   2023   2022 
Cash flows from operating activities:        
Consolidated net income  $1,058,292   $1,194,631 
Adjustments to reconcile consolidated net income to net cash provided by operating activities:          
Depreciation and amortization   114,493    123,269 
Unrealized (gain) loss on marketable securities, net   (10,608)   11,480 
Deferred income taxes   61,000    437,000 
Non-cash lease recovery   (3,083)   (20,724)
Non-cash stock-based compensation expense   51,054    138,432 
           
Changes in operating assets and liabilities:          
Accounts receivable   1,053,057    868,689 
Other receivables   10,309    (38,240)
Prepaid expenses   (248,096)   (129,599)
Prepaid and recoverable income taxes   -    31,795 
Other assets   17,011    14,498 
Accounts payable, other payables, accrued expenses and other current liabilities   (395,640)   (193,375)
Income taxes payable   42,026    5,730 
Advances from customers   (42,855)   37,501 
Legal settlement payable   -    (597,566)
Net cash provided by operating activities   1,706,960    1,883,521 
           
Cash flows from investing activities:          
Purchases of certificates of deposit   (500,000)   (500,000)
Maturities of certificates of deposit   490,000    - 
Purchases of equipment and leasehold improvements   -    (3,584)
Net cash used in investing activities   (10,000)   (503,584)
           
Cash flows from financing activities:          
Net repayments on credit facility   -    (61,882)
Purchases of treasury stock   -    (116,426)
Net cash used in financing activities   -    (178,308)
Net increase in cash and cash equivalents   1,696,960    1,201,629 
Cash and cash equivalents at beginning of period   7,382,320    6,490,158 
Cash and cash equivalents at end of period  $9,079,280   $7,691,787 
           
Supplemental disclosures of cash flow data:          
Income taxes paid  $306,000   $44,000 
Interest paid  $52,000   $37,000 
       
Supplemental disclosures of non-cash information:      
Right-of-use asset obtained in exchange for lease liabilities  $298,000   $
—  
 

 

 

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.

 

Page 5

 

 

TSR, INC. AND SUBSIDIARIES

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

November 30, 2023

(Unaudited)

 

1.Basis of Presentation

 

The accompanying condensed consolidated interim financial statements include the accounts of TSR, Inc. and its subsidiaries. Unless otherwise stated or the context otherwise requires, the terms “we,” “us,” “our,” and the “Company” refer to TSR, Inc. and its subsidiaries. All significant inter-company balances and transactions have been eliminated in consolidation. The condensed consolidated balance sheet as of May 31, 2023, which has been derived from audited financial statements, and the unaudited interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America applying to interim financial information and with the instructions to Form 10-Q of Regulation S-X of the Securities and Exchange Commission (the “SEC”). Accordingly, certain information and footnote disclosures required by accounting principles generally accepted in the United States of America and normally included in the Company’s annual financial statements have been condensed or omitted. These condensed consolidated interim financial statements as of and for the three months and six months ended November 30, 2023 are unaudited; however, in the opinion of management, such statements include all adjustments (consisting of normal recurring adjustments) necessary to present fairly the consolidated financial position, results of operations and cash flows of the Company for the periods presented. The results of operations for the interim periods presented are not necessarily indicative of the results that might be expected for future interim periods or for the full year ending May 31, 2024. These condensed consolidated interim financial statements should be read in conjunction with the Company’s consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended May 31, 2023.

 

RecentAccounting Pronouncements

 

In June 2016, the Financial Accounting Standards Board issued Accounting Standards Update (“ASU”) No. 2016-13, Financial Instruments – Credit Losses (Topic 326) (“ASU 2016-13”), which requires financial assets to be presented at the net amount to be collected, with an allowance for credit losses to be deducted from the amortized cost basis of the financial asset such that the net carrying value of the asset is presented as the amount expected to be collected. Under ASU 2016-13, the entity’s statement of operations is required to reflect the measurement of credit losses for newly recognized financial assets, as well as expected increases or decreases in expected credit losses that have taken place during the period. For public business entities, ASU 2016-013 is effective for fiscal years beginning after December 15, 2022. The Company adopted ASU No. 2016-13 on June 1, 2023 and the adoption of this update did not have a significant impact on the Company’s condensed consolidated financial statements.

 

2.Net Income Per Common Share

 

Basic net income per common share is computed by dividing net income available to common stockholders of TSR, Inc. by the weighted average number of common shares outstanding during the reporting period, excluding the effects of any potentially dilutive securities. During the quarter ended February 28, 2021, the Company granted time and performance vesting restricted stock awards under its 2020 Equity Incentive Plan (see Note 13 for further information). Diluted earnings per share gives effect to all potentially dilutive common shares outstanding during the reporting period. The common stock equivalents associated with these restricted stock awards of 106,406, 92,471, 105,139, and 70,816 have been included for dilutive shares outstanding for the three and six months ended November 30, 2023 and 2022, respectively.

 

Page 6

 

 

TSR, INC. AND SUBSIDIARIES

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

November 30, 2023

(Unaudited)

 

3.Cash and Cash Equivalents

 

The Company considers short-term highly liquid investments with original maturities of three months or less at the time of purchase to be cash equivalents. Cash and cash equivalents were comprised of the following as of November 30, 2023 and May 31, 2023:

 

   November 30,
2023		   May 31,
2023		 
Cash in banks  $4,143,248   $7,010,568 
Certificates of deposit   1,517,745    - 
Money market funds   3,418,287    371,752 
   $9,079,280   $7,382,320 

 

4.Fair Value of Financial Instruments

 

Accounting Standards Codification (“ASC”) Topic 825, Financial Instruments, requires disclosure of the fair value of certain financial instruments. For cash and cash equivalents, accounts receivable, accounts and other payables, accrued liabilities and advances from customers, the amounts presented in the condensed consolidated financial statements approximate fair value because of the short-term maturities of these instruments.

 

5.Certificates of Deposit and Marketable Securities

 

The Company has characterized its investments in marketable securities, based on the priority of the inputs used to value the investments, into a three-level fair value hierarchy. The fair value hierarchy gives the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1) and lowest priority to unobservable inputs (Level 3). If the inputs used to measure the investments fall within different levels of the hierarchy, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument.

 

Investments recorded in the accompanying condensed consolidated balance sheets are categorized based on the inputs to valuation techniques as follows:

 

●Level 1 - These are investments where values are based on unadjusted quoted prices for identical assets in an active market the Company has the ability to access.

 

●Level 2 - These are investments where values are based on quoted market prices that are not active or model derived valuations in which all significant inputs are observable in active markets.

 

●Level 3 - These are investments where values are derived from techniques in which one or more significant inputs are unobservable.

 

Page 7

 

 

TSR, INC. AND SUBSIDIARIES

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

November 30, 2023

(Unaudited)

 

The following are the major categories of assets measured at fair value on a recurring basis as of November 30, 2023 and May 31, 2023 using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2) and significant unobservable inputs (Level 3):

 

November 30, 2023  Level 1   Level 2   Level 3   Total 
Certificates of Deposit  $500,000   $    -   $     -   $500,000 
Equity Securities   35,760    -    -    35,760 
   $535,760   $-   $-   $535,760 

 

May 31, 2023  Level 1   Level 2   Level 3   Total 
Certificates of Deposit  $490,000   $      -   $     -   $490,000 
Equity Securities   25,152    -    -    25,152 
   $515,152   $-   $-   $ 515,152 

 

Based upon the Company’s intent and ability to hold its certificates of deposit to maturity (which range up to twelve (12) months at purchase), such securities have been classified as held-to-maturity and are carried at amortized cost, which approximates market value. The Company’s equity securities are classified as trading securities, which are carried at fair value, as determined by quoted market prices, which is a Level 1 input, as established by the fair value hierarchy. The related unrealized gains and losses are included in earnings. The Company’s marketable securities at November 30, 2023 and May 31, 2023 are summarized as follows:

 

November 30, 2023  Amortized
Cost		   Gross
Unrealized
Holding
Gains		   Gross
Unrealized
Holding
Losses		   Recorded
Value		 
Certificates of Deposit  $500,000   $-   $      -   $500,000 
Equity Securities   16,866    18,894      -    35,760 
   $516,866   $18,894   $-   $535,760 

 

May 31, 2023  Amortized
Cost		   Gross
Unrealized
Holding
Gains		   Gross
Unrealized
Holding
Losses		   Recorded
Value		 
Certificates of Deposit  $490,000   $-   $       -   $490,000 
Equity Securities   16,866    8,286    -    25,152 
   $506,866   $8,286   $-   $515,152 

 

The Company’s investments in marketable securities consist primarily of investments in equity securities. Market values were determined for each individual security in the investment portfolio. When evaluating the investments for other-than-temporary impairment, the Company reviews factors such as length of time and extent to which fair value has been below cost basis, the financial condition of the issuer, and the Company’s ability and intent to hold the investment for a period of time, which may be sufficient for anticipated recovery in market values.

 

Page 8

 

 

TSR, INC. AND SUBSIDIARIES

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

November 30, 2023

(Unaudited)

 

6.Other Matters

 

From time to time, the Company is party to various lawsuits, some involving material amounts. Management is not aware of any lawsuits that would have a material adverse impact on the consolidated financial position of the Company except for the litigation disclosed elsewhere in this report, including in Notes 9 and 11 to the condensed consolidated financial statements.

 

7.Leases

 

The Company leases the space for its offices in Hauppauge, New York and Edison, New Jersey. Under ASC 842, at contract inception we determine whether the contract is or contains a lease and whether the lease should be classified as an operating or finance lease. Operating leases are in right-of-use assets and operating lease liabilities are in our condensed consolidated balance sheets.

 

The Company’s leases for its offices are classified as operating leases.

 

The lease agreements for Hauppauge, New York and Edison, New Jersey expire on December 31, 2026 and May 31, 2027, respectively, and do not include any renewal options.

 

In addition to the monthly base amounts in the lease agreements, the Company is required to pay real estate taxes and operating expenses during the lease terms.

 

For the three months ended November 30, 2023 and 2022, the Company’s operating lease expense for these leases was $69,686 and $63,905, respectively. For the six months ended November 30, 2023 and 2022, the Company’s operating lease expense for these leases was $136,908 and $148,882, respectively. These expenses were all included in selling, general and administrative expenses.

 

As there are no explicit rates provided in our leases, the Company’s incremental borrowing rate was used based on the information available as of the commencement date in determining the present value of the future lease payments. Future minimum lease payments under non-cancellable operating leases as of November 30, 2023 are as follows:

 

Twelve Months Ending November 30,    
2024  $233,748 
2025   240,956 
2026   247,558 
2027   74,998 
Total undiscounted operating lease payments   797,260 
Less imputed interest   101,680 
Present value of operating lease payments  $695,580 

 

The following table sets forth the right-of-use assets and operating lease liabilities as of November 30, 2023:

 

Assets    
Right-of-use assets, net  $665,407 
Liabilities     
Current operating lease liabilities  $184,833 
Long-term operating lease liabilities   510,747 
Total operating lease liabilities  $695,580 

 

The weighted average remaining lease term for the Company’s operating leases is 3.3 years. The weighted average incremental borrowing rate was 8.43%.

 

Page 9

 

 

TSR, INC. AND SUBSIDIARIES

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

November 30, 2023

(Unaudited)

 

8.Credit Facility

 

On November 27, 2019, TSR closed on a revolving credit facility (the “Credit Facility”) pursuant to a Loan and Security Agreement with Access Capital, Inc. (the “Lender”) which provides funding to TSR, Inc. and its direct and indirect subsidiaries, TSR Consulting Services, Inc., Logixtech Solutions, LLC and Eurologix, S.A.R.L., each of which, together with TSR, Inc., is a borrower under the Credit Facility. Each of the borrowers has provided a security interest to the Lender in all of their respective assets to secure amounts borrowed under the Credit Facility.

 

TSR, Inc. expects to utilize the Credit Facility for working capital and general corporate purposes. The maximum amount that may be advanced under the Credit Facility at any time shall not exceed $2,000,000.

 

Advances under the Credit Facility accrue interest at a rate per annum equal to (x) the “base rate” or “prime rate” announced by Citibank, N.A. from time to time, which shall be increased or decreased, as the case may be, in an amount equal to each increase or decrease in such “base rate” or “prime rate,” plus (y) 1.75%. The prime rate as of November 30, 2023 was 8.50%, indicating an interest rate of 10.25% on the Credit Facility. The initial term of the Credit Facility is five years, which shall automatically renew for successive five-year periods unless either TSR or the Lender gives written notice to the other of termination at least 60 days prior to the expiration date of the then-current term.

 

TSR, Inc. is obliged to satisfy certain financial covenants and minimum borrowing requirements under the Credit Facility, and to pay certain fees, including prepayment fees, and provide certain financial information to the Lender. The Company was in compliance with all covenants at November 30, 2023.

 

As of November 30, 2023, the net payments exceeded borrowings outstanding against the Credit Facility resulting in a receivable from the Lender of $55,811 which is included in “Other receivables” on the condensed consolidated balance sheet. The amount the Company has borrowed fluctuates and, at times, it has utilized the maximum amount of $2,000,000 available under the facility to fund its payroll and other obligations.

 

9.Legal Settlement with Investor

 

On April 1, 2020, the Company entered into a binding term sheet (“Term Sheet”) with Zeff Capital, L.P. (“Zeff”) pursuant to which it agreed, among other things, to pay Zeff an amount of $900,000 over a period of three years in cash or cash and stock in settlement of expenses incurred by Zeff during its solicitations in 2018 and 2019 in connection with the annual meetings of the Company, the costs incurred in connection with the litigation initiated by and against the Company as well as negotiation, execution and enforcement of the Settlement and Release Agreement, dated as of August 30, 2019, by and between the Company, Zeff and certain other parties. In exchange for certain releases, the Term Sheet called for a cash payment of $300,000 on June 30, 2021, a second cash payment of $300,000 on June 30, 2022 and a third payment of $300,000 also on June 30, 2022, which could be paid in cash or common stock at the Company’s option. There was no interest due on these payments. The Company accrued $818,000, the estimated present value of these payments using an effective interest rate of 5%, in the quarter ended February 29, 2020, as the events relating to the expense occurred prior to such date. The $300,000 payment due on June 30, 2021, was paid when due. The two cash payments of $300,000 each were made by June 30, 2022 in full satisfaction of the settlement.

 

10.Intangible Assets

 

The Company amortizes its intangible assets over their estimated useful lives and will review these assets for impairment when there is evidence that events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of these assets is measured by comparing the carrying amounts to the future undiscounted cash flows the assets are expected to generate. If intangible assets are considered to be impaired, the impairment to be recognized equals the amount by which the carrying value of the asset exceeds its fair market value.

 

Page 10

 

 

TSR, INC. AND SUBSIDIARIES

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

November 30, 2023

(Unaudited)

 

Intangible assets are as follows:

 

   May 31,       November 30, 
   2023   Amortization   2023 
Database (estimated life 5 years)  $103,500   $23,000   $80,500 
Trademark (estimated life 3 years)   5,000    5,000    - 
Customer relationships (estimated life 15 years)   1,225,000    50,000    1,175,000 
Total  $1,333,500   $78,000   $1,255,500 

 

No instances of triggering events or impairment indicators were identified at November 30, 2023.

 

11.Related Party Transactions

 

On January 5, 2021, the members of the Board of Directors of TSR, Inc. other than Robert Fitzgerald approved providing a waiver to QAR Industries, Inc. for its contemplated acquisition of shares owned by Fintech Consulting LLC under the Company’s prior Amended and Restated Rights Agreement so that a distribution date would not occur as a result of the acquisition. QAR Industries, Inc. and Fintech Consulting LLC were both principal stockholders of the Company, each owning more than 5% of the Company’s outstanding common stock prior to the consummation of the acquisition. Robert Fitzgerald is the President and majority stockholder of QAR Industries, Inc. The other directors of the Company are not affiliated with QAR Industries, Inc.

 

On February 3, 2021, the acquisition was completed and QAR Industries, Inc. purchased 348,414 shares of TSR, Inc. common stock from Fintech Consulting LLC at a price of $7.25 per share. At the same time, Bradley M. Tirpak, Chairman of TSR, Inc., purchased 27,586 shares of the Company’s common stock from Fintech Consulting LLC at a price of $7.25 per share.

 

On December 1, 2021, Fintech Consulting LLC (the “Plaintiff”) filed a complaint against the Company in the United States District Court for the District of New Jersey, related to the foregoing transaction. The named defendants in the complaint were the Company, QAR Industries, Inc., Robert E. Fitzgerald, a director and a stockholder of QAR Industries, Inc., and Bradley Tirpak (the “defendants”). The complaint purported to assert claims against the Defendants under state law and Section 10(b) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”) in connection with a Share Purchase Agreement, dated January 31, 2021, by and between the Plaintiff, as the seller of shares of the Company’s common stock, and QAR Industries, Inc. and Mr. Tirpak, as the purchasers of such shares (the “SPA”). The Plaintiff sought (i) judgment declaring the transactions represented by the SPA null and void and for the return of the shares; (ii) judgment cancelling the SPA and returning the shares in exchange for return of the purchase price; (iii) judgment unwinding the transaction; (iv) compensatory damages; (v) punitive damages; (vi) pre-judgment interest; (vii) costs of the lawsuit including attorneys’ fees; and (viii) such other relief as the Court may find appropriate. The Plaintiff filed its first amended complaint on March 2, 2022 which the Defendants moved to dismiss on April 19, 2022. On December 7, 2022, the court granted the Defendants’ motion and dismissed the New Jersey Action on jurisdictional grounds.

 

Following the dismissal of the original lawsuit, the Plaintiff filed another complaint relating to the SPA against the Defendants on January 12, 2023, in the Court of Chancery of the State of Delaware (the “Delaware Chancery Action”), asserting claims and seeking relief substantially similar to that which was asserted and sought in the preceding lawsuit. The Delaware Chancery Action was dismissed without prejudice by the court on January 23, 2023.

 

On January 22, 2023, The Plaintiff filed a complaint against the Company in the United States District Court for the District of Delaware (the “Delaware Federal Action”). The Delaware Federal Action, in sum and substance, asserted claims and sought relief substantially similar to that contained in both the New Jersey Action and the Delaware Chancery Action.

 

Page 11

 

 

TSR, INC. AND SUBSIDIARIES

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

November 30, 2023

(Unaudited)

 

Although the Company believed the Delaware Federal Action described above to be without merit, to avoid the time and expense of litigation, the Company negotiated with the Plaintiff to settle this matter pursuant to a settlement agreement and release dated April 24, 2023. An amount of $75,000 was paid in the fourth quarter of fiscal year 2023 to settle this matter. Upon the payment of the settlement amount (i) the Plaintiff forever released and discharged the Defendants from any and all claims or liability of any nature whatsoever; (ii) the Defendants forever released and discharged the Plaintiff from any and all claims or liability of any nature whatsoever that relate to the Delaware Federal Action or the SPA; and (iii) the Plaintiff filed a Stipulation of Dismissal with Prejudice on April 27, 2023.

 

The Company has provided placement services for an entity in which a Board of Director of the Company is the former CEO. There were no revenues for such services in the three months ended November 30, 2023, and 2022. Revenues for such services in the six months ended November 30, 2023, and 2022 were approximately $17,000 and $36,000, respectively. There were no amounts outstanding as accounts receivable from this entity as of November 30, 2023, or November 30, 2022.

 

12.Common Stock

 

Our certificate of incorporation, as amended, authorizes the issuance of up to 12,500,000 shares of common stock, $0.01 par value per share.

 

On October 8, 2021, the Company filed an automatic shelf registration statement on Form S-3 (File No. 333-260152) (the “2021 TSRI Shelf”) which contains (i) a base prospectus, which covers the offering, issuance and sale by the Company of up to $5,000,000 in the aggregate of shares of common stock from time to time in one or more offerings; and (ii) a sales agreement prospectus, which covers the offering, issuance and sale by the Company of up to $4,167,000 in the aggregate of shares of common stock that may be issued and sold from time to time under an at-the-market sales agreement (the “2021 ATM”) by and between the Company and A.G.P./Alliance Global Partners, as sales agent (the “2021 Agent”). The $4,167,000 of common stock that may be offered, issued and sold under the sales agreement prospectus is included in the $5,000,000 of shares of common stock that may be offered, issued and sold by the Company under the base prospectus. Upon termination of the sales agreement, any portion of the $4,167,000 included in the sales agreement prospectus that is not sold pursuant to the sales agreement will be available for sale in other offerings pursuant to the base prospectus and if no shares are sold under the agreement, the full $4,167,000 of securities may be sold in other offerings pursuant to the base prospectus. Under the 2021 ATM, we pay the 2021 Agent a commission rate equal to 3.0% of the gross sales price per share of all shares sold through the 2021 Agent under the sales agreement.

 

During the fiscal year ended May 31, 2022, we sold an aggregate of 142,500 shares of common stock pursuant to the 2021 ATM for total gross proceeds of $1,965,623 at an average selling price of $13.79 per share, resulting in net proceeds of $1,783,798 after deducting $181,825 in commissions and other transactions costs. There were no shares sold during the quarters or six months ended November 30, 2023 and 2022.

 

The 2021 TSRI Shelf is currently our only active shelf-registration statement. We may offer TSR, Inc. common stock registered under the 2021 TSRI Shelf from time to time in response to market conditions or other circumstances if we believe such a plan of financing is in the best interests of our stockholders. We believe that the 2021 TSRI Shelf provides us with the flexibility to raise additional capital to finance our operations as needed, however, there is no assurance we will be successful in doing so.

 

13.Stock-based Compensation Expense

 

On January 28, 2021, the Company granted 108,333 shares in time vesting restricted stock awards and 69,167 shares in time and performance vesting restricted stock awards to officers, directors and key employees under the TSR, Inc. 2020 Equity Incentive Plan (the “Plan”). The time vesting shares vest in tranches at the one-, two- and three-year anniversaries of the grants (“service condition”). These shares had a grant date fair value of $826,000 based on the closing price of the Company’s common stock on the day prior to the grants. The associated compensation expense is recognized on a straight-line basis over the time between grant date and the date the shares vest (the “service period”).

 

Page 12

 

 

TSR, INC. AND SUBSIDIARIES

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

November 30, 2023

(Unaudited)

 

The time and performance vesting shares also vest in tranches at or after the two- and three-year anniversaries of the grants. The performance condition is defined in the grant agreements and relates to the market price of the Company’s common stock over a stated period of time (“market condition”). These shares had a grant date value of $262,000 based on the closing price of the Company’s common stock on the day prior to the grants discounted by an estimated forfeiture rate of 40-60%. The Company took into account the historical volatility of its common stock to assess the probability of satisfying the market condition. The associated compensation expense is recognized on a straight-line basis between the time the achievement of the performance criteria is deemed probable and the time the shares may vest. The market condition for the shares that vest on the two-year anniversary was met in October 2021. During the quarters ended November 30, 2023 and 2022, $25,527 and $69,216, respectively, have been recorded as stock-based compensation expense and included in selling, general and administrative expenses. During the six months ended November 30, 2023 and 2022, $51,054 and $138,432, respectively, have been recorded as stock-based compensation expense and included in selling, general and administrative expenses. As of November 30, 2023, there is approximately $17,018 of unearned compensation expense that will be expensed through January 2024; 142,666 stock awards expected to vest; 82,499 awards vested to date, of which 16,635 were forfeited to pay taxes applicable to the stock awards.

 

14.Stock Repurchase Program

 

On September 12, 2022, the Board of Directors authorized a stock repurchase program of up to $500,000 of the Company’s outstanding common stock, par value $0.01 per share. The stock repurchase program commenced two business days after the filing of the related Form 8-K and is authorized for twelve (12) months following the commencement date.

 

The shares may be repurchased from time to time in open market transactions at prevailing market prices, in privately negotiated transactions, or by other means in accordance with federal securities laws. The actual timing, number and value of shares repurchased under the program will be determined by the Board of Directors at its discretion and will depend on a number of factors, including the market price of the Company’s stock, general market and economic conditions, and applicable legal and contractual requirements. The Company has no obligation or commitment to repurchase all or any portion of the shares covered by this authorization.

 

During the quarter and six months ended November 30, 2022, 14,817 shares of the Company’s common stock were repurchased at an aggregate cost of $116,426. No shares were repurchased in the quarter and six months ended November 30, 2023.

 

Page 13

 

 

TSR, INC. AND SUBSIDIARIES

MANAGEMENT’S DISCUSSION AND ANALYSIS

OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

 

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations

 

The following discussion and analysis should be read in conjunction with the condensed consolidated financial statements and the notes to such financial statements.

 

Forward-Looking Statements

 

Certain statements contained in Management’s Discussion and Analysis of Financial Condition and Results of Operations, including statements concerning the Company’s plans, future prospects and future cash flow requirements are forward-looking statements, as defined in the Private Securities Litigation Reform Act of 1995. Actual results may differ materially from those projections in the forward-looking statements due to known and unknown risks and uncertainties, including but not limited to the following: the statements concerning the success of the Company’s plan for growth, both internally and through the previously announced pursuit of suitable acquisition candidates; the successful integration of announced and completed acquisitions and any anticipated benefits therefrom; the impact of adverse economic conditions on client spending which has a negative impact on the Company’s business; risks relating to the competitive nature of the markets for contract computer programming services; the extent to which market conditions for the Company’s contract computer programming services will continue to adversely affect the Company’s business; the concentration of the Company’s business with certain customers; uncertainty as to the Company’s ability to maintain its relations with existing customers and expand its business; the impact of changes in the industry, such as the use of vendor management companies in connection with the consultant procurement process; the increase in customers moving IT operations offshore; the Company’s ability to adapt to changing market conditions; the risks, uncertainties and expense of the legal proceedings to which the Company is a party; and other risks and uncertainties set forth in the Company’s filings with the SEC. The Company is under no obligation to publicly update or revise forward-looking statements.

 

Results of Operations

 

The following table sets forth, for the periods indicated, certain financial information derived from the Company’s condensed consolidated statements of operations. There can be no assurance that trends in operating results will continue in the future.

 

Three months ended November 30, 2023 compared with three months ended November 30, 2022:

 

   (Dollar amounts in thousands)
Three Months Ended		 
   November 30,
2023		   November 30,
2022		 
   Amount   % of
Revenue		   Amount   % of
Revenue		 
Revenue, net  $21,657    100.0%  $26,031    100.0%
Cost of sales   17,839    82.4%   21,400    82.2%
Gross profit   3,818    17.6%   4,631    17.8%
Selling, general and administrative expenses   3,185    14.7%   3,625    13.9%
Income from operations   633    2.9%   1,006    3.9%
Other income (expense), net   35    0.2%   (18)   (0.1)%
Income before income taxes   668    3.1%   988    3.8%
Provision for income taxes   181    0.9%   301    1.2%
Consolidated net income   487    2.2%   687    2.6%
Less: Net income attributable to noncontrolling interest   27    0.1%   13    0.0%
Net income attributable to TSR, Inc.  $460    2.1%  $674    2.6%

 

Page 14

 

 

TSR, INC. AND SUBSIDIARIES

 

Revenue

 

Revenue consists primarily of revenue from computer programming consulting services. Revenue for the quarter ended November 30, 2023, decreased approximately $4,374,000 or 16.8% from the quarter ended November 30, 2022, primarily due to a decrease in clerical and administrative contractors placed with customers. The average number of consultants on billing with customers decreased from 693 for the quarter ended November 30, 2022 to 519 for the quarter ended November 30, 2023. There were an average of 471 and 435 IT contractors for the quarters ended November 30, 2022 and 2023, respectively, while there were an average of 222 and 84 clerical and administrative contractors for the quarters ended November 30, 2022 and 2023, respectively. Customers using our clerical and administrative contractors have decreased their spending by terminating assignments early and hiring our contractors directly at a greater rate than usual.

 

Cost of Sales

 

Cost of sales for the quarter ended November 30, 2023, decreased approximately $3,561,000 or 16.6% to $17,839,000 from $21,400,000 in the prior year period. The decrease in cost of sales resulted primarily from a decrease in consultants placed with customers. Cost of sales as a percentage of revenue was 82.2% in the quarter ended November 30, 2022 and 82.4% in the quarter ended November 30, 2023. The increase in cost of sales as a percentage of revenue was due, in part, from a reduction of full time placement fee revenue to $56,000 in the quarter ended November 30, 2023 from $159,000 in the quarter ended November 30, 2022.

 

Selling, General and Administrative Expenses

 

Selling, general and administrative expenses consist primarily of expenses relating to account executives, technical recruiters, facilities costs, management, and corporate overhead. These expenses decreased approximately $440,000 or 12.1% from $3,625,000 in the quarter ended November 30, 2022, to $3,185,000 in the quarter ended November 30, 2023. The decrease in these expenses primarily resulted from a decrease of $190,000 from a reduction of both onshore and offshore recruiting in line with the decrease in new placement opportunities with customers, reduced legal fees of $47,000 and reduced costs associated with the upgrading of internal systems of $22,000. Additionally, the Company incurred non-cash compensation expenses of $26,000 in the quarter ended November 30, 2023, and $69,000 in the quarter ended November 30, 2022, related to the Plan. Selling, general and administrative expenses, as a percentage of revenue increased from 13.9% in the quarter ended November 30, 2022, to 14.7% in the quarter ended November 30, 2023.

 

Other Income (Expense)

 

Other income for the quarter ended November 30, 2023 resulted primarily from net interest income of $27,000 and a mark to market gain of approximately $8,000 on the Company’s marketable equity securities. Other expense for the quarter ended November 30, 2022 resulted primarily from net interest expense of $17,000 and a mark to market loss of approximately $1,000 on the Company’s marketable equity securities.

 

Income Tax Provision

 

The income tax provision included in the Company’s results of operations for the quarters ended November 30, 2023 and 2022 reflect the Company’s estimated effective tax rate for the fiscal years ending May 31, 2024 and 2023, respectively. These rates resulted in a provision of 27.1% for the quarter ended November 30, 2023 and a provision of 30.5% for the quarter ended November 30, 2022.

 

Net Income Attributable to TSR, Inc.

 

Net income attributable to TSR, Inc. was approximately $460,000 in the quarter ended November 30, 2023 compared to $674,000 in the quarter ended November 30, 2022. The decrease in net income from the prior year quarter was primarily attributable to the decrease in clerical and administrative contractors placed with customers.

 

Impact of Inflation and Changing Prices

 

For the quarters ended November 30, 2023 and 2022, inflation and changing prices did not have a material effect on the Company’s revenue or income from continuing operations.

 

Page 15

 

 

TSR, INC. AND SUBSIDIARIES

 

Six months ended November 30, 2023 compared with six months ended November 30, 2022:

 

   (Dollar amounts in thousands)
Six Months Ended		 
   November 30,
2023		   November 30,
2022		 
   Amount   % of
Revenue		   Amount   % of
Revenue		 
Revenue, net  $44,171    100.0%  $52,230    100.0%
Cost of sales   36,326    82.2%   43,166    82.6%
Gross profit   7,845    17.8%   9,064    17.4%
Selling, general and administrative expenses   6,437    14.6%   7,303    14.0%
Income from operations   1,408    3.2%   1,761    3.4%
Other income (expense), net   34    0.1%   (47)   (0.1)%
Income before income taxes   1,442    3.3%   1,714    3.3%
Provision for income taxes   384    0.9%   519    1.0%
Consolidated net income   1,058    2.4%   1,195    2.3%
Less: Net income attributable to noncontrolling interest   51    0.1%   26    0.1%
Net income attributable to TSR, Inc.  $1,007    2.3%  $1,169    2.2%

 

Revenue

 

Revenue consists primarily of revenue from computer programming consulting services. Revenue for the six months ended November 30, 2023, decreased approximately $8,059,000 or 15.4% from the six months ended November 30, 2022, primarily due to a decrease in clerical and administrative contractors placed with customers. The average number of consultants on billing with customers decreased from 686 for the six months ended November 30, 2022 to 519 for the six months ended November 30, 2023. There were an average of 467 and 436 IT contractors for the quarters ended November 30, 2022 and 2023, respectively, while there were an average of 219 and 83 clerical and administrative contractors for the quarters ended November 30, 2022 and 2023, respectively. Customers using our clerical and administrative contractors have decreased their spending by terminating assignments early and hiring our contractors directly at a greater rate than usual.

 

Cost of Sales

 

Cost of sales for the six months ended November 30, 2023, decreased approximately $6,840,000 or 15.8% to $36,326,000 from $43,166,000 in the prior year period. The decrease in cost of sales resulted primarily from a decrease in consultants placed with customers. Cost of sales as a percentage of revenue decreased from 82.6% in the six months ended November 30, 2022, to 82.2% in the six months ended November 30, 2023. Cost of sales decreased at a higher rate than revenue when comparing the six months ended November 30, 2023, to the prior year period, causing an increase in gross margins. The change in the business mix towards having a higher percentage of IT contractors yielded the increase in gross margin percentage.

 

Selling, General and Administrative Expenses

 

Selling, general and administrative expenses consist primarily of expenses relating to account executives, technical recruiters, facilities costs, management, and corporate overhead. These expenses decreased approximately $866,000 or 11.9% from $7,303,000 in the six months ended November 30, 2022, to $6,437,000 in the six months ended November 30, 2023. The decrease in these expenses primarily resulted from a decrease of $355,000 from a reduction of both onshore and offshore recruiting in line with the decrease in new placement opportunities with customers, reduced legal fees of $102,000 and reduced costs associated with the upgrading of internal systems of $58,000. Additionally, the Company incurred non-cash compensation expenses of $52,000 in the six months ended November 30, 2023, and $138,000 in the six months ended November 30, 2022, related to the Plan. Selling, general and administrative expenses, as a percentage of revenue increased from 14.0% in the six months ended November 30, 2022, to 14.6% in the six months ended November 30, 2023.

 

Page 16

 

 

TSR, INC. AND SUBSIDIARIES

 

Other Income (Expense)

 

Other income for the six months ended November 30, 2023 resulted primarily from net interest income of $24,000 and a mark to market gain of approximately $11,000 on the Company’s marketable equity securities. Other expense for the six months ended November 30, 2022 resulted primarily from net interest expense of $36,000 and a mark to market loss of approximately $11,000 on the Company’s marketable equity securities.

 

Income Tax Provision

 

The income tax provision included in the Company’s results of operations for the six months ended November 30, 2023 and 2022 reflect the Company’s estimated effective tax rate for the fiscal years ending May 31, 2024 and 2023, respectively. These rates resulted in a provision of 26.6% for the six months ended November 30, 2023 and a provision of 30.3% for the six months ended November 30, 2022.

 

Net Income Attributable to TSR, Inc.

 

Net income attributable to TSR, Inc. was approximately $1,007,000 in the six months ended November 30, 2023 compared to $1,169,000 in the six months ended November 30, 2022. The decrease in net income from the prior year period was primarily attributable to the decrease in clerical and administrative contractors placed with customers.

 

Impact of Inflation and Changing Prices

 

For the six months ended November 30, 2023 and 2022, inflation and changing prices did not have a material effect on the Company’s revenue or income from continuing operations.

 

Liquidity and Capital Resources

 

The Company’s cash was sufficient to enable it to meet its liquidity requirements during the quarter ended November 30, 2023. The Company expects that its cash and cash equivalents and the Company’s Credit Facility pursuant to a Loan and Security Agreement with Access Capital, Inc. (the “Lender”) will be sufficient to provide the Company with adequate resources to meet its liquidity requirements for the 12-month period following the issuance of these condensed consolidated financial statements. Utilizing its accounts receivable as collateral, the Company has secured this Credit Facility to increase its liquidity as necessary. As of November 30, 2023, the Company had no net borrowings outstanding against this Credit Facility. The amount the Company has borrowed fluctuates and, at times, it has utilized the maximum amount of $2,000,000 available under this facility to fund its payroll and other obligations. The Company was in compliance with all covenants under the Credit Facility as of November 30, 2023, and through the date of this filing.

 

At November 30, 2023, the Company had working capital (total current assets in excess of total current liabilities) of approximately $14,815,000, including cash and cash equivalents and marketable securities of $9,615,000 as compared to working capital of $13,551,000, including cash and cash equivalents and marketable securities of $7,897,000 at May 31, 2023.

 

Net cash flow of approximately $1,707,000 was provided by operations during the six months ended November 30, 2023, as compared to $1,884,000 of net cash provided by operations in the prior year period. The cash provided by operations for the six months ended November 30, 2023, primarily resulted from consolidated net income of $1,058,000, and a decrease in accounts receivable of $1,053,000, offset by a decrease in accounts payable and accrued expenses of $396,000 and an increase in prepaid expenses of $248,000. The cash provided by operations for the six months ended November 30, 2022, primarily resulted from consolidated net income of $1,195,000 and a decrease in accounts receivable of $869,000 offset by a decrease in accounts payable and accrued expenses of $193,000, a decrease in legal settlement payable of $598,000 and an increase in prepaid expenses of $130,000.

 

Net cash used in investing activities of approximately $10,000 for the six months ended November 30, 2023 primarily resulted from purchases of certificates of deposit in excess of maturing certificates of deposit. Net cash used in investing activities of approximately $504,000 for the six months ended November 30, 2022 primarily resulted from purchases of certificates of deposit of $500,000 and purchases of fixed assets of $4,000.

 

There was no cash provided by or used in financing activities during the six months ended November 30, 2023. Net cash used in financing activities during the six months ended November 30, 2022 of $178,000 primarily resulted from purchases of treasury stock of $116,000 and from net repayments under the Company’s Credit Facility of $62,000.

 

The Company’s capital resource commitments at November 30, 2023 consisted of lease obligations on its branch and corporate facilities. The net present value of its future lease payments were approximately $398,000 as of November 30, 2023. The Company intends to finance these commitments primarily from the Company’s available cash and Credit Facility.

 

Page 17

 

 

TSR, INC. AND SUBSIDIARIES

 

Off-Balance Sheet Arrangements

 

We do not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that is material to investors.

 

Critical Accounting Estimates

 

The Exchange Act regulations define “critical accounting estimates” as those estimates made in accordance with generally accepted accounting principles that involve a significant level of estimation uncertainty and have had or are reasonably likely to have a material impact on the financial condition or results of operations of the registrant. These estimates require the application of management’s most difficult subjective or complex judgments, often as a result of the need to make estimates about the effect of matters that are inherently uncertain and may change in subsequent periods. These critical accounting estimates were discussed in the Company’s May 31, 2023 Annual Report on Form 10-K in “Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations” under the caption “Critical Accounting Estimates”.

 

The Company’s significant accounting policies are described in Note 1 to the Company’s consolidated financial statements, contained in its May 31, 2023, Annual Report on Form 10-K, as filed with the SEC. The Company believes that those accounting policies require the application of management’s most difficult, subjective or complex judgments and are thus considered critical accounting estimates under the Exchange Act.

 

There have been no changes in the Company’s significant accounting policies or critical accounting estimates as of November 30, 2023.

 

Item 3. Quantitative and Qualitative Disclosures about Market Risk

 

As a smaller reporting company, we are not required to provide the information called for by this Item.

 

Item 4. Controls and Procedures

 

Disclosure Controls and Procedures. The Company conducted an evaluation, under the supervision and with the participation of the principal executive officer and principal accounting officer, of the Company’s disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act). Based on this evaluation, the principal executive officer and principal accounting officer concluded that, as of the end of the period covered by this report, the Company’s disclosure controls and procedures were effective.

 

Internal Control Over Financial Reporting. There was no change in the Company’s internal control over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) during the Company’s most recently completed fiscal quarter that has materially affected, or is reasonably likely to materially affect, the Company’s internal control over financial reporting.

 

Page 18

 

 

TSR, INC. AND SUBSIDIARIES

 

Part II. Other Information

 

Item 1. Legal Proceedings

 

None.

 

Item 1A. Risk Factors

 

We operate in a rapidly changing environment that involves a number of risks that could materially affect our business, financial condition or future results, some of which are beyond our control. In addition to the other information set forth in this Quarterly Report on Form 10-Q, you should carefully consider the factors in Part I, “Item 1A. Risk Factors” in the Company’s Annual Report on Form 10-K for the fiscal year ended May 31, 2023, as filed with the SEC. We are not aware of any material updates to the risk factors described in our previously filed Annual Report on Form 10-K.

 

Item 2. Unregistered Sales of Equity Securities, Use of Proceeds, and Issuer Purchases of Equity Securities

 

None.

 

Item 3. Defaults upon Senior Securities

 

None.

 

Item 4. Mine Safety Disclosures

 

Not applicable.

 

Item 5. Other Information

 

None.

 

Page 19

 

 

TSR, INC. AND SUBSIDIARIES

 

Item 6. Exhibits

 

Exhibit   Document
Exhibit 31.1   Rule 13a-14(a)/15d-14(a) Certification by Thomas Salerno as principal executive officer.
Exhibit 31.2   Rule 13a-14(a)/15d-14(a) Certification by John G. Sharkey as principal financial officer.
Exhibit 32.1   Section 1350 Certification by Thomas Salerno as principal executive officer.
Exhibit 32.2   Section 1350 Certification by John G. Sharkey as principal financial officer.
Exhibit 101   Interactive Data File containing the following financial information from the Company’s Quarterly Report on Form 10-Q for the quarter ended November 30, 2023, formatted in Inline Extensible Business Reporting Language (Inline XBRL): (i) the Condensed Consolidated Balance Sheets, (ii) the Condensed Consolidated Statements of Operations, (iii) the Condensed Consolidated Statements of Equity, (iv) the Condensed Consolidated Statements of Cash Flows, and (v) the Notes to the Condensed Consolidated Financial Statements.
Exhibit 104   Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101).

 

Page 20

 

 

SIGNATURES

 

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned thereto duly authorized.

 

  TSR, Inc.
  (Registrant)

 

Date: January 11, 2024 /s/ Thomas Salerno
  Thomas Salerno, Chief Executive Officer, President, Treasurer and Principal Executive Officer
   
Date: January 11, 2024 /s/ John G. Sharkey
  John G. Sharkey, Sr. Vice President, Chief Financial Officer, Secretary, Principal Financial Officer and Principal Accounting Officer

 

 

 

Page 21

 

 

false --05-31 Q2 0000098338 0000098338 2023-06-01 2023-11-30 0000098338 2024-01-11 0000098338 2023-11-30 0000098338 2023-05-31 0000098338 2023-09-01 2023-11-30 0000098338 2022-09-01 2022-11-30 0000098338 2022-06-01 2022-11-30 0000098338 us-gaap:CommonStockMember 2022-05-31 0000098338 us-gaap:AdditionalPaidInCapitalMember 2022-05-31 0000098338 us-gaap:RetainedEarningsMember 2022-05-31 0000098338 us-gaap:TreasuryStockCommonMember 2022-05-31 0000098338 tsri:TSRIncEquityMember 2022-05-31 0000098338 us-gaap:NoncontrollingInterestMember 2022-05-31 0000098338 2022-05-31 0000098338 us-gaap:CommonStockMember 2022-06-01 2022-08-31 0000098338 us-gaap:AdditionalPaidInCapitalMember 2022-06-01 2022-08-31 0000098338 us-gaap:RetainedEarningsMember 2022-06-01 2022-08-31 0000098338 us-gaap:TreasuryStockCommonMember 2022-06-01 2022-08-31 0000098338 tsri:TSRIncEquityMember 2022-06-01 2022-08-31 0000098338 us-gaap:NoncontrollingInterestMember 2022-06-01 2022-08-31 0000098338 2022-06-01 2022-08-31 0000098338 us-gaap:CommonStockMember 2022-08-31 0000098338 us-gaap:AdditionalPaidInCapitalMember 2022-08-31 0000098338 us-gaap:RetainedEarningsMember 2022-08-31 0000098338 us-gaap:TreasuryStockCommonMember 2022-08-31 0000098338 tsri:TSRIncEquityMember 2022-08-31 0000098338 us-gaap:NoncontrollingInterestMember 2022-08-31 0000098338 2022-08-31 0000098338 us-gaap:CommonStockMember 2022-09-01 2022-11-30 0000098338 us-gaap:AdditionalPaidInCapitalMember 2022-09-01 2022-11-30 0000098338 us-gaap:RetainedEarningsMember 2022-09-01 2022-11-30 0000098338 us-gaap:TreasuryStockCommonMember 2022-09-01 2022-11-30 0000098338 tsri:TSRIncEquityMember 2022-09-01 2022-11-30 0000098338 us-gaap:NoncontrollingInterestMember 2022-09-01 2022-11-30 0000098338 us-gaap:CommonStockMember 2022-11-30 0000098338 us-gaap:AdditionalPaidInCapitalMember 2022-11-30 0000098338 us-gaap:RetainedEarningsMember 2022-11-30 0000098338 us-gaap:TreasuryStockCommonMember 2022-11-30 0000098338 tsri:TSRIncEquityMember 2022-11-30 0000098338 us-gaap:NoncontrollingInterestMember 2022-11-30 0000098338 2022-11-30 0000098338 us-gaap:CommonStockMember 2023-05-31 0000098338 us-gaap:AdditionalPaidInCapitalMember 2023-05-31 0000098338 us-gaap:RetainedEarningsMember 2023-05-31 0000098338 us-gaap:TreasuryStockCommonMember 2023-05-31 0000098338 tsri:TSRIncEquityMember 2023-05-31 0000098338 us-gaap:NoncontrollingInterestMember 2023-05-31 0000098338 us-gaap:CommonStockMember 2023-06-01 2023-08-31 0000098338 us-gaap:AdditionalPaidInCapitalMember 2023-06-01 2023-08-31 0000098338 us-gaap:RetainedEarningsMember 2023-06-01 2023-08-31 0000098338 us-gaap:TreasuryStockCommonMember 2023-06-01 2023-08-31 0000098338 tsri:TSRIncEquityMember 2023-06-01 2023-08-31 0000098338 us-gaap:NoncontrollingInterestMember 2023-06-01 2023-08-31 0000098338 2023-06-01 2023-08-31 0000098338 us-gaap:CommonStockMember 2023-08-31 0000098338 us-gaap:AdditionalPaidInCapitalMember 2023-08-31 0000098338 us-gaap:RetainedEarningsMember 2023-08-31 0000098338 us-gaap:TreasuryStockCommonMember 2023-08-31 0000098338 tsri:TSRIncEquityMember 2023-08-31 0000098338 us-gaap:NoncontrollingInterestMember 2023-08-31 0000098338 2023-08-31 0000098338 us-gaap:CommonStockMember 2023-09-01 2023-11-30 0000098338 us-gaap:AdditionalPaidInCapitalMember 2023-09-01 2023-11-30 0000098338 us-gaap:RetainedEarningsMember 2023-09-01 2023-11-30 0000098338 us-gaap:TreasuryStockCommonMember 2023-09-01 2023-11-30 0000098338 tsri:TSRIncEquityMember 2023-09-01 2023-11-30 0000098338 us-gaap:NoncontrollingInterestMember 2023-09-01 2023-11-30 0000098338 us-gaap:CommonStockMember 2023-11-30 0000098338 us-gaap:AdditionalPaidInCapitalMember 2023-11-30 0000098338 us-gaap:RetainedEarningsMember 2023-11-30 0000098338 us-gaap:TreasuryStockCommonMember 2023-11-30 0000098338 tsri:TSRIncEquityMember 2023-11-30 0000098338 us-gaap:NoncontrollingInterestMember 2023-11-30 0000098338 us-gaap:CertificatesOfDepositMember us-gaap:FairValueInputsLevel1Member 2023-11-30 0000098338 us-gaap:CertificatesOfDepositMember us-gaap:FairValueInputsLevel2Member 2023-11-30 0000098338 us-gaap:CertificatesOfDepositMember us-gaap:FairValueInputsLevel3Member 2023-11-30 0000098338 us-gaap:CertificatesOfDepositMember 2023-11-30 0000098338 us-gaap:EquitySecuritiesMember us-gaap:FairValueInputsLevel1Member 2023-11-30 0000098338 us-gaap:EquitySecuritiesMember us-gaap:FairValueInputsLevel2Member 2023-11-30 0000098338 us-gaap:EquitySecuritiesMember us-gaap:FairValueInputsLevel3Member 2023-11-30 0000098338 us-gaap:EquitySecuritiesMember 2023-11-30 0000098338 us-gaap:FairValueInputsLevel1Member 2023-11-30 0000098338 us-gaap:FairValueInputsLevel2Member 2023-11-30 0000098338 us-gaap:FairValueInputsLevel3Member 2023-11-30 0000098338 us-gaap:CertificatesOfDepositMember us-gaap:FairValueInputsLevel1Member 2023-05-31 0000098338 us-gaap:CertificatesOfDepositMember us-gaap:FairValueInputsLevel2Member 2023-05-31 0000098338 us-gaap:CertificatesOfDepositMember us-gaap:FairValueInputsLevel3Member 2023-05-31 0000098338 us-gaap:CertificatesOfDepositMember 2023-05-31 0000098338 us-gaap:EquitySecuritiesMember us-gaap:FairValueInputsLevel1Member 2023-05-31 0000098338 us-gaap:EquitySecuritiesMember us-gaap:FairValueInputsLevel2Member 2023-05-31 0000098338 us-gaap:EquitySecuritiesMember us-gaap:FairValueInputsLevel3Member 2023-05-31 0000098338 us-gaap:EquitySecuritiesMember 2023-05-31 0000098338 us-gaap:FairValueInputsLevel1Member 2023-05-31 0000098338 us-gaap:FairValueInputsLevel2Member 2023-05-31 0000098338 us-gaap:FairValueInputsLevel3Member 2023-05-31 0000098338 us-gaap:CertificatesOfDepositMember 2023-11-30 2023-11-30 0000098338 us-gaap:EquitySecuritiesMember 2023-11-30 2023-11-30 0000098338 2023-11-30 2023-11-30 0000098338 us-gaap:CertificatesOfDepositMember 2023-05-31 2023-05-31 0000098338 us-gaap:EquitySecuritiesMember 2023-05-31 2023-05-31 0000098338 2023-05-31 2023-05-31 0000098338 us-gaap:RevolvingCreditFacilityMember 2023-06-01 2023-11-30 0000098338 us-gaap:PrimeRateMember 2023-11-30 2023-11-30 0000098338 2020-04-01 2020-04-01 0000098338 tsri:FirstPaymentMember 2021-06-01 2021-06-30 0000098338 tsri:SecondPaymentMember 2022-06-01 2022-06-30 0000098338 tsri:ThirdPaymentMember 2022-06-01 2022-06-30 0000098338 2020-02-29 0000098338 tsri:ZeffCapitalLPMember 2020-02-29 0000098338 tsri:ZeffCapitalLPMember 2021-06-01 2021-06-30 0000098338 tsri:ZeffCapitalLPMember 2022-06-01 2022-06-30 0000098338 tsri:DatabaseMember 2023-05-31 0000098338 tsri:DatabaseMember 2023-06-01 2023-11-30 0000098338 tsri:DatabaseMember 2023-11-30 0000098338 us-gaap:TrademarksMember 2023-05-31 0000098338 us-gaap:TrademarksMember 2023-06-01 2023-11-30 0000098338 us-gaap:TrademarksMember 2023-11-30 0000098338 us-gaap:CustomerRelationshipsMember 2023-05-31 0000098338 us-gaap:CustomerRelationshipsMember 2023-06-01 2023-11-30 0000098338 us-gaap:CustomerRelationshipsMember 2023-11-30 0000098338 2021-01-05 2021-01-05 0000098338 tsri:QARIndustriesIncMember 2021-02-03 2021-02-03 0000098338 tsri:FintechConsultingLLCMember 2021-02-03 0000098338 srt:BoardOfDirectorsChairmanMember 2021-02-03 2021-02-03 0000098338 srt:BoardOfDirectorsChairmanMember tsri:FintechConsultingLLCMember 2021-02-03 0000098338 us-gaap:RelatedPartyMember 2023-06-01 2023-11-30 0000098338 us-gaap:RelatedPartyMember 2022-06-01 2022-11-30 0000098338 2021-10-08 2021-10-08 0000098338 tsri:AllianceGlobalPartnersMember 2021-10-08 2021-10-08 0000098338 tsri:SalesAgreementMember 2021-10-08 2021-10-08 0000098338 tsri:ProspectusMember 2021-10-08 2021-10-08 0000098338 2021-10-08 0000098338 tsri:ProspectusMember 2021-10-08 0000098338 2021-06-01 2022-05-31 0000098338 2021-01-28 2021-01-28 0000098338 srt:MinimumMember 2023-06-01 2023-11-30 0000098338 srt:MaximumMember 2023-06-01 2023-11-30 0000098338 srt:BoardOfDirectorsChairmanMember 2022-09-12 0000098338 2022-10-01 2023-09-30 xbrli:shares iso4217:USD iso4217:USD xbrli:shares xbrli:pure
EX-31.1 2 f10q1123ex31-1_tsrinc.htm CERTIFICATION

Exhibit 31.1

 

CERTIFICATION PURSUANT TO EXCHANGE ACT RULE 13a-14(a)/15d-14(a), AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

 

I, Thomas Salerno, Chief Executive Officer, President, Treasurer and Principal Executive Officer certify that:

 

1.I have reviewed this Quarterly Report on Form 10-Q of TSR, Inc.;

 

2.Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

 

3.Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

 

4.The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

 

a.Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

 

b.Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

 

c.Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

 

d.Disclosed in this report any change in registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

 

5.The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

 

a.All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

 

b.Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

 

Date: January 11, 2024
   
  /s/ Thomas Salerno
Chief Executive Officer, President, Treasurer and
Principal Executive Officer

 

 EX-31.2 3 f10q1123ex31-2_tsrinc.htm CERTIFICATION

Exhibit 31.2

 

CERTIFICATION PURSUANT TO EXCHANGE ACT RULE 13a-14(a)/15d-14(a), AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

 

I, John G. Sharkey, Sr. Vice President, Chief Financial Officer and Principal Accounting Officer, certify that:

 

1.I have reviewed this Quarterly Report on Form 10-Q of TSR, Inc.;

 

2.Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

 

3.Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

 

4.The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

 

a.Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

 

b.Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

 

c.Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

 

d.Disclosed in this report any change in registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

 

5.The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

 

a.All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

 

b.Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

 

  Date: January 11, 2024
   
  /s/ John G. Sharkey
Sr. Vice President, Chief Financial Officer,
Secretary, Principal Financial Officer and
Principal Accounting Officer

 

 

 EX-32.1 4 f10q1123ex32-1_tsrinc.htm CERTIFICATION

Exhibit 32.1

 

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

 

In connection with the Quarterly Report of TSR, Inc. (the “Company”) on Form 10-Q for the quarter ended November 30, 2023 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Thomas Salerno, Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

 

1.The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

 

2.The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

 

The foregoing certification is incorporated solely for the purposes of complying with the provisions of Section 906 of the Sarbanes-Oxley Act and is not intended to be used for any other purpose.

 

  /s/ Thomas Salerno
  Chief Executive Officer, President, Treasurer
and Principal Executive Officer
   
  January 11, 2024

 

 EX-32.2 5 f10q1123ex32-2_tsrinc.htm CERTIFICATION

Exhibit 32.2

 

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

 

In connection with the Quarterly Report of TSR, Inc. (the “Company”) on Form 10-Q for the quarter ended November 30, 2023 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, John G. Sharkey, Principal Accounting Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

 

1.The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

 

2.The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

 

The foregoing certification is incorporated solely for the purposes of complying with the provisions of Section 906 of the Sarbanes-Oxley Act and is not intended to be used for any other purpose.

 

  /s/ John G. Sharkey
Sr. Vice President, Chief Financial Officer,
Secretary, Principal Financial Officer and
Principal Accounting Officer
   
  January 11, 2024

 

 

 EX-101.SCH 6 tsri-20231130.xsd XBRL SCHEMA FILE 001 - Statement - Condensed Consolidated Balance Sheets link:presentationLink link:definitionLink link:calculationLink 002 - Statement - Condensed Consolidated Balance Sheets (Parentheticals) link:presentationLink link:definitionLink link:calculationLink 003 - Statement - Condensed Consolidated Statements of Operations (Unaudited) link:presentationLink link:definitionLink link:calculationLink 004 - Statement - Condensed Consolidated Statements of Equity (Unaudited) link:presentationLink link:definitionLink link:calculationLink 005 - Statement - Condensed Consolidated Statements of Cash Flows (Unaudited) link:presentationLink link:definitionLink link:calculationLink 006 - Disclosure - Basis of Presentation link:presentationLink link:definitionLink link:calculationLink 007 - Disclosure - Net Income Per Common Share link:presentationLink link:definitionLink link:calculationLink 008 - Disclosure - Cash and Cash Equivalents link:presentationLink link:definitionLink link:calculationLink 009 - Disclosure - Fair Value of Financial Instruments link:presentationLink link:definitionLink link:calculationLink 010 - Disclosure - Certificates of Deposit and Marketable Securities link:presentationLink link:definitionLink link:calculationLink 011 - Disclosure - Other Matters link:presentationLink link:definitionLink link:calculationLink 012 - Disclosure - Leases link:presentationLink link:definitionLink link:calculationLink 013 - Disclosure - Credit Facility link:presentationLink link:definitionLink link:calculationLink 014 - Disclosure - Legal Settlement with Investor link:presentationLink link:definitionLink link:calculationLink 015 - Disclosure - Intangible Assets link:presentationLink link:definitionLink link:calculationLink 016 - Disclosure - Related Party Transactions link:presentationLink link:definitionLink link:calculationLink 017 - Disclosure - Common Stock link:presentationLink link:definitionLink link:calculationLink 018 - Disclosure - Stock-Based Compensation Expense link:presentationLink link:definitionLink link:calculationLink 019 - Disclosure - Stock Repurchase Program link:presentationLink link:definitionLink link:calculationLink 020 - Disclosure - Accounting Policies, by Policy (Policies) link:presentationLink link:definitionLink link:calculationLink 021 - Disclosure - Cash and Cash Equivalents (Tables) link:presentationLink link:definitionLink link:calculationLink 022 - Disclosure - Certificates of Deposit and Marketable Securities (Tables) link:presentationLink link:definitionLink link:calculationLink 023 - Disclosure - Leases (Tables) link:presentationLink link:definitionLink link:calculationLink 024 - Disclosure - Intangible Assets (Tables) link:presentationLink link:definitionLink link:calculationLink 025 - Disclosure - Net Income Per Common Share (Details) link:presentationLink link:definitionLink link:calculationLink 026 - Disclosure - Cash and Cash Equivalents (Details) - Schedule of Cash and Cash Equivalents link:presentationLink link:definitionLink link:calculationLink 027 - Disclosure - Certificates of Deposit and Marketable Securities (Details) - Schedule of Major Categories of Assets Measured at Fair Value on a Recurring Basis link:presentationLink link:definitionLink link:calculationLink 028 - Disclosure - Certificates of Deposit and Marketable Securities (Details) - Schedule of Marketable Securities link:presentationLink link:definitionLink link:calculationLink 029 - Disclosure - Leases (Details) link:presentationLink link:definitionLink link:calculationLink 030 - Disclosure - Leases (Details) - Schedule of Future Minimum Lease Payments under Non-Cancellable Operating Leases link:presentationLink link:definitionLink link:calculationLink 031 - Disclosure - Leases (Details) - Schedule of Right-Of-Use Assets and Operating Lease Liabilities link:presentationLink link:definitionLink link:calculationLink 032 - Disclosure - Credit Facility (Details) link:presentationLink link:definitionLink link:calculationLink 033 - Disclosure - Legal Settlement with Investor (Details) link:presentationLink link:definitionLink link:calculationLink 034 - Disclosure - Intangible Assets (Details) - Schedule of Intangible Assets link:presentationLink link:definitionLink link:calculationLink 035 - Disclosure - Intangible Assets (Details) - Schedule of Intangible Assets (Parentheticals) link:presentationLink link:definitionLink link:calculationLink 036 - Disclosure - Related Party Transactions (Details) link:presentationLink link:definitionLink link:calculationLink 037 - Disclosure - Common Stock (Details) link:presentationLink link:definitionLink link:calculationLink 038 - Disclosure - Stock-Based Compensation Expense (Details) link:presentationLink link:definitionLink link:calculationLink 039 - Disclosure - Stock Repurchase Program (Details) link:presentationLink link:definitionLink link:calculationLink 000 - Document - Document And Entity Information link:presentationLink link:definitionLink link:calculationLink EX-101.CAL 7 tsri-20231130_cal.xml XBRL CALCULATION FILE EX-101.DEF 8 tsri-20231130_def.xml XBRL DEFINITION FILE EX-101.LAB 9 tsri-20231130_lab.xml XBRL LABEL FILE EX-101.PRE 10 tsri-20231130_pre.xml XBRL PRESENTATION FILE XML 11 R1.htm IDEA: XBRL DOCUMENT v3.23.4
Document And Entity Information - shares
 6 Months Ended
Nov. 30, 2023
Jan. 11, 2024
Document Information Line Items    
Entity Registrant Name TSR, Inc.  
Trading Symbol TSRI  
Document Type 10-Q  
Current Fiscal Year End Date --05-31  
Entity Common Stock, Shares Outstanding   2,143,712
Amendment Flag false  
Entity Central Index Key 0000098338  
Entity Current Reporting Status Yes  
Entity Filer Category Non-accelerated Filer  
Document Period End Date Nov. 30, 2023  
Document Fiscal Year Focus 2023  
Document Fiscal Period Focus Q2  
Entity Small Business true  
Entity Emerging Growth Company false  
Entity Shell Company false  
Document Quarterly Report true  
Document Transition Report false  
Entity File Number 001-38838  
Entity Incorporation, State or Country Code DE  
Entity Tax Identification Number 13-2635899  
Entity Address, Address Line One 400 Oser Avenue  
Entity Address, Address Line Two Suite 150  
Entity Address, City or Town Hauppauge  
Entity Address, State or Province NY  
Entity Address, Postal Zip Code 11788  
City Area Code 631  
Local Phone Number 231-0333  
Title of 12(b) Security Common Stock, par value $0.01 per share  
Security Exchange Name NASDAQ  
Entity Interactive Data Current Yes  
XML 12 R2.htm IDEA: XBRL DOCUMENT v3.23.4
Condensed Consolidated Balance Sheets - USD ($)
Nov. 30, 2023
May 31, 2023
Current Assets:    
Cash and cash equivalents $ 9,079,280 $ 7,382,320
Certificates of deposit and marketable securities 535,760 515,152
Accounts receivable, net of allowance for doubtful accounts of $181,000 11,028,278 12,081,335
Other receivables 69,309 79,618
Prepaid expenses 496,630 248,534
Total Current Assets 21,209,257 20,306,959
Equipment and leasehold improvements, net of accumulated depreciation and amortization of $307,099 and $270,606 33,106 69,599
Other assets 31,761 48,772
Right-of-use assets 665,407 459,171
Intangible assets, net 1,255,500 1,333,500
Goodwill 785,883 785,883
Deferred income taxes 283,000 344,000
Total Assets 24,263,914 23,347,884
Current Liabilities:    
Accounts payable and other payables 1,637,141 1,663,990
Accrued expenses and other current liabilities 3,294,535 3,663,326
Advances from customers 1,224,138 1,266,993
Income taxes payable 53,286 11,260
Operating lease liabilities - current 184,833 150,167
Total Current Liabilities 6,393,933 6,755,736
Operating lease liabilities, net of current portion 510,747 342,260
Total Liabilities 6,904,680 7,097,996
Commitments and contingencies
Equity:    
Preferred stock, $1 par value, authorized 500,000 shares; none issued
Common stock, $.01 par value, authorized 12,500,000 shares; issued 3,322,527 shares, 2,143,712 outstanding 33,226 33,226
Additional paid-in capital 7,727,796 7,676,742
Retained earnings 23,218,880 22,212,107
Shareholder's equity before treasury stock 30,979,902 29,922,075
Less: Treasury stock, 1,178,815 shares, at cost 13,726,895 13,726,895
Total TSR, Inc. Equity 17,253,007 16,195,180
Noncontrolling interest 106,227 54,708
Total Equity 17,359,234 16,249,888
Total Liabilities and Equity $ 24,263,914 $ 23,347,884
XML 13 R3.htm IDEA: XBRL DOCUMENT v3.23.4
Condensed Consolidated Balance Sheets (Parentheticals) - USD ($)
Nov. 30, 2023
May 31, 2023
Statement of Financial Position [Abstract]    
Accounts receivable, net of allowance for doubtful accounts (in Dollars) $ 181,000 $ 181,000
Net of accumulated depreciation and amortization (in Dollars) $ 307,099 $ 270,606
Preferred stock, par value (in Dollars per share) $ 1 $ 1
Preferred stock, shares authorized 500,000 500,000
Preferred stock, shares issued
Common stock par value (in Dollars per share) $ 0.01 $ 0.01
Common stock, shares authorized 12,500,000 12,500,000
Common stock, shares issued 3,322,527 3,322,527
Common stock, shares outstanding 2,143,712 2,143,712
Treasury stock, shares 1,178,815 1,178,815
XML 14 R4.htm IDEA: XBRL DOCUMENT v3.23.4
Condensed Consolidated Statements of Operations (Unaudited) - USD ($)
 3 Months Ended 6 Months Ended
Nov. 30, 2023
Nov. 30, 2022
Nov. 30, 2023
Nov. 30, 2022
Income Statement [Abstract]        
Revenue, net $ 21,657,477 $ 26,030,816 $ 44,170,767 $ 52,230,244
Cost of sales 17,839,415 21,399,606 36,325,994 43,166,518
Selling, general and administrative expenses 3,185,104 3,625,172 6,436,865 7,302,777
Cost and expenses, total 21,024,519 25,024,778 42,762,859 50,469,295
Income from operations 632,958 1,006,038 1,407,908 1,760,949
Other income (expense):        
Interest income (expense), net 27,022 (16,670) 23,776 (35,838)
Unrealized gain (loss) on marketable securities, net 7,648 (1,480) 10,608 (11,480)
Income before income taxes 667,628 987,888 1,442,292 1,713,631
Provision for income taxes 181,000 301,000 384,000 519,000
Consolidated net income 486,628 686,888 1,058,292 1,194,631
Less: Net income attributable to noncontrolling interest 26,643 13,055 51,519 26,052
Net income attributable to TSR, Inc. $ 459,985 $ 673,833 $ 1,006,773 $ 1,168,579
Basic net income per TSR, Inc. common share (in Dollars per share) $ 0.21 $ 0.31 $ 0.47 $ 0.55
Diluted net income per TSR, Inc. common share (in Dollars per share) $ 0.2 $ 0.3 $ 0.45 $ 0.52
Basic weighted average number of common shares outstanding (in Shares) 2,143,712 2,139,861 2,143,712 2,143,155
Diluted weighted average number of common shares outstanding (in Shares) 2,250,118 2,232,332 2,248,851 2,234,473
XML 15 R5.htm IDEA: XBRL DOCUMENT v3.23.4
Condensed Consolidated Statements of Equity (Unaudited) - USD ($)
Total
Common stock
Additional paid-in capital
Retained earnings
Treasury stock
TSR, Inc. equity
Non- controlling interest
Balance at May. 31, 2022 $ 14,532,565 $ 32,986 $ 7,473,866 $ 20,470,042 $ (13,514,003) $ 14,462,891 $ 69,674
Balance (in Shares) at May. 31, 2022   3,298,549          
Net income attributable to noncontrolling interest 12,997 12,997
Non-cash stock compensation 69,216 69,216 69,216
Net income attributable to TSR, Inc. 494,746 494,746 494,746
Balance at Aug. 31, 2022 15,109,524 $ 32,986 7,543,082 20,964,788 (13,514,003) 15,026,853 82,671
Balance (in Shares) at Aug. 31, 2022   3,298,549          
Net income attributable to noncontrolling interest 13,055 13,055
Purchases of treasury stock (116,426) (116,426) (116,426)
Non-cash stock compensation 69,216 69,216 69,216
Net income attributable to TSR, Inc. 673,833 673,833 673,833
Balance at Nov. 30, 2022 15,749,202 $ 32,986 7,612,298 21,638,621 (13,630,429) 15,653,476 95,726
Balance (in Shares) at Nov. 30, 2022   3,298,549          
Balance at May. 31, 2023 $ 16,249,888 $ 33,226 7,676,742 22,212,107 (13,726,895) 16,195,180 54,708
Balance (in Shares) at May. 31, 2023 2,143,712 3,322,527          
Net income attributable to noncontrolling interest $ 24,876 24,876
Non-cash stock compensation 25,527 25,527 25,527
Net income attributable to TSR, Inc. 546,788 546,788 546,788
Balance at Aug. 31, 2023 16,847,079 $ 33,226 7,702,269 22,758,895 (13,726,895) 16,767,495 79,584
Balance (in Shares) at Aug. 31, 2023   3,322,527          
Net income attributable to noncontrolling interest 26,643 26,643
Non-cash stock compensation 25,527 25,527 25,527
Net income attributable to TSR, Inc. 459,985 459,985 459,985
Balance at Nov. 30, 2023 $ 17,359,234 $ 33,226 $ 7,727,796 $ 23,218,880 $ (13,726,895) $ 17,253,007 $ 106,227
Balance (in Shares) at Nov. 30, 2023 2,143,712 3,322,527          
XML 16 R6.htm IDEA: XBRL DOCUMENT v3.23.4
Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
 6 Months Ended
Nov. 30, 2023
Nov. 30, 2022
Cash flows from operating activities:    
Consolidated net income $ 1,058,292 $ 1,194,631
Adjustments to reconcile consolidated net income to net cash provided by operating activities:    
Depreciation and amortization 114,493 123,269
Unrealized (gain) loss on marketable securities, net (10,608) 11,480
Deferred income taxes 61,000 437,000
Non-cash lease recovery (3,083) (20,724)
Non-cash stock-based compensation expense 51,054 138,432
Changes in operating assets and liabilities:    
Accounts receivable 1,053,057 868,689
Other receivables 10,309 (38,240)
Prepaid expenses (248,096) (129,599)
Prepaid and recoverable income taxes 31,795
Other assets 17,011 14,498
Accounts payable, other payables, accrued expenses and other current liabilities (395,640) (193,375)
Income taxes payable 42,026 5,730
Advances from customers (42,855) 37,501
Legal settlement payable (597,566)
Net cash provided by operating activities 1,706,960 1,883,521
Cash flows from investing activities:    
Purchases of certificates of deposit (500,000) (500,000)
Maturities of certificates of deposit 490,000
Purchases of equipment and leasehold improvements (3,584)
Net cash used in investing activities (10,000) (503,584)
Cash flows from financing activities:    
Net repayments on credit facility (61,882)
Purchases of treasury stock (116,426)
Net cash used in financing activities (178,308)
Net increase in cash and cash equivalents 1,696,960 1,201,629
Cash and cash equivalents at beginning of period 7,382,320 6,490,158
Cash and cash equivalents at end of period 9,079,280 7,691,787
Supplemental disclosures of cash flow data:    
Income taxes paid 306,000 44,000
Interest paid 52,000 37,000
Supplemental disclosures of non-cash information:    
Right-of-use asset obtained in exchange for lease liabilities $ 298,000
XML 17 R7.htm IDEA: XBRL DOCUMENT v3.23.4
Basis of Presentation
 6 Months Ended
Nov. 30, 2023
Basis of Presentation [Abstract]  
Basis of Presentation
1.Basis of Presentation

 

The accompanying condensed consolidated interim financial statements include the accounts of TSR, Inc. and its subsidiaries. Unless otherwise stated or the context otherwise requires, the terms “we,” “us,” “our,” and the “Company” refer to TSR, Inc. and its subsidiaries. All significant inter-company balances and transactions have been eliminated in consolidation. The condensed consolidated balance sheet as of May 31, 2023, which has been derived from audited financial statements, and the unaudited interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America applying to interim financial information and with the instructions to Form 10-Q of Regulation S-X of the Securities and Exchange Commission (the “SEC”). Accordingly, certain information and footnote disclosures required by accounting principles generally accepted in the United States of America and normally included in the Company’s annual financial statements have been condensed or omitted. These condensed consolidated interim financial statements as of and for the three months and six months ended November 30, 2023 are unaudited; however, in the opinion of management, such statements include all adjustments (consisting of normal recurring adjustments) necessary to present fairly the consolidated financial position, results of operations and cash flows of the Company for the periods presented. The results of operations for the interim periods presented are not necessarily indicative of the results that might be expected for future interim periods or for the full year ending May 31, 2024. These condensed consolidated interim financial statements should be read in conjunction with the Company’s consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended May 31, 2023.

 

RecentAccounting Pronouncements

 

In June 2016, the Financial Accounting Standards Board issued Accounting Standards Update (“ASU”) No. 2016-13, Financial Instruments – Credit Losses (Topic 326) (“ASU 2016-13”), which requires financial assets to be presented at the net amount to be collected, with an allowance for credit losses to be deducted from the amortized cost basis of the financial asset such that the net carrying value of the asset is presented as the amount expected to be collected. Under ASU 2016-13, the entity’s statement of operations is required to reflect the measurement of credit losses for newly recognized financial assets, as well as expected increases or decreases in expected credit losses that have taken place during the period. For public business entities, ASU 2016-013 is effective for fiscal years beginning after December 15, 2022. The Company adopted ASU No. 2016-13 on June 1, 2023 and the adoption of this update did not have a significant impact on the Company’s condensed consolidated financial statements.
XML 18 R8.htm IDEA: XBRL DOCUMENT v3.23.4
Net Income Per Common Share
 6 Months Ended
Nov. 30, 2023
Net Income Per Common Share [Abstract]  
Net Income Per Common Share
2.Net Income Per Common Share

 

Basic net income per common share is computed by dividing net income available to common stockholders of TSR, Inc. by the weighted average number of common shares outstanding during the reporting period, excluding the effects of any potentially dilutive securities. During the quarter ended February 28, 2021, the Company granted time and performance vesting restricted stock awards under its 2020 Equity Incentive Plan (see Note 13 for further information). Diluted earnings per share gives effect to all potentially dilutive common shares outstanding during the reporting period. The common stock equivalents associated with these restricted stock awards of 106,406, 92,471, 105,139, and 70,816 have been included for dilutive shares outstanding for the three and six months ended November 30, 2023 and 2022, respectively.
XML 19 R9.htm IDEA: XBRL DOCUMENT v3.23.4
Cash and Cash Equivalents
 6 Months Ended
Nov. 30, 2023
Cash and Cash Equivalents [Abstract]  
Cash and Cash Equivalents
3.Cash and Cash Equivalents

 

The Company considers short-term highly liquid investments with original maturities of three months or less at the time of purchase to be cash equivalents. Cash and cash equivalents were comprised of the following as of November 30, 2023 and May 31, 2023:

 

   November 30,
2023		   May 31,
2023		 
Cash in banks  $4,143,248   $7,010,568 
Certificates of deposit   1,517,745    - 
Money market funds   3,418,287    371,752 
   $9,079,280   $7,382,320 
XML 20 R10.htm IDEA: XBRL DOCUMENT v3.23.4
Fair Value of Financial Instruments
 6 Months Ended
Nov. 30, 2023
Fair Value of Financial Instruments [Abstract]  
Fair Value of Financial Instruments
4.Fair Value of Financial Instruments

 

Accounting Standards Codification (“ASC”) Topic 825, Financial Instruments, requires disclosure of the fair value of certain financial instruments. For cash and cash equivalents, accounts receivable, accounts and other payables, accrued liabilities and advances from customers, the amounts presented in the condensed consolidated financial statements approximate fair value because of the short-term maturities of these instruments.
XML 21 R11.htm IDEA: XBRL DOCUMENT v3.23.4
Certificates of Deposit and Marketable Securities
 6 Months Ended
Nov. 30, 2023
Certificates of Deposit and Marketable Securities [Abstract]  
Certificates of Deposit and Marketable Securities
5.Certificates of Deposit and Marketable Securities

 

The Company has characterized its investments in marketable securities, based on the priority of the inputs used to value the investments, into a three-level fair value hierarchy. The fair value hierarchy gives the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1) and lowest priority to unobservable inputs (Level 3). If the inputs used to measure the investments fall within different levels of the hierarchy, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument.

 

Investments recorded in the accompanying condensed consolidated balance sheets are categorized based on the inputs to valuation techniques as follows:

 

●Level 1 - These are investments where values are based on unadjusted quoted prices for identical assets in an active market the Company has the ability to access.

 

●Level 2 - These are investments where values are based on quoted market prices that are not active or model derived valuations in which all significant inputs are observable in active markets.

 

●Level 3 - These are investments where values are derived from techniques in which one or more significant inputs are unobservable.

 

The following are the major categories of assets measured at fair value on a recurring basis as of November 30, 2023 and May 31, 2023 using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2) and significant unobservable inputs (Level 3):

 

November 30, 2023  Level 1   Level 2   Level 3   Total 
Certificates of Deposit  $500,000   $    -   $     -   $500,000 
Equity Securities   35,760    -    -    35,760 
   $535,760   $-   $-   $535,760 

 

May 31, 2023  Level 1   Level 2   Level 3   Total 
Certificates of Deposit  $490,000   $      -   $     -   $490,000 
Equity Securities   25,152    -    -    25,152 
   $515,152   $-   $-   $ 515,152 

 

Based upon the Company’s intent and ability to hold its certificates of deposit to maturity (which range up to twelve (12) months at purchase), such securities have been classified as held-to-maturity and are carried at amortized cost, which approximates market value. The Company’s equity securities are classified as trading securities, which are carried at fair value, as determined by quoted market prices, which is a Level 1 input, as established by the fair value hierarchy. The related unrealized gains and losses are included in earnings. The Company’s marketable securities at November 30, 2023 and May 31, 2023 are summarized as follows:

 

November 30, 2023  Amortized
Cost		   Gross
Unrealized
Holding
Gains		   Gross
Unrealized
Holding
Losses		   Recorded
Value		 
Certificates of Deposit  $500,000   $-   $      -   $500,000 
Equity Securities   16,866    18,894      -    35,760 
   $516,866   $18,894   $-   $535,760 

 

May 31, 2023  Amortized
Cost		   Gross
Unrealized
Holding
Gains		   Gross
Unrealized
Holding
Losses		   Recorded
Value		 
Certificates of Deposit  $490,000   $-   $       -   $490,000 
Equity Securities   16,866    8,286    -    25,152 
   $506,866   $8,286   $-   $515,152 

 

The Company’s investments in marketable securities consist primarily of investments in equity securities. Market values were determined for each individual security in the investment portfolio. When evaluating the investments for other-than-temporary impairment, the Company reviews factors such as length of time and extent to which fair value has been below cost basis, the financial condition of the issuer, and the Company’s ability and intent to hold the investment for a period of time, which may be sufficient for anticipated recovery in market values.
XML 22 R12.htm IDEA: XBRL DOCUMENT v3.23.4
Other Matters
 6 Months Ended
Nov. 30, 2023
Other Matters [Abstract]  
Other Matters
6.Other Matters

 

From time to time, the Company is party to various lawsuits, some involving material amounts. Management is not aware of any lawsuits that would have a material adverse impact on the consolidated financial position of the Company except for the litigation disclosed elsewhere in this report, including in Notes 9 and 11 to the condensed consolidated financial statements.
XML 23 R13.htm IDEA: XBRL DOCUMENT v3.23.4
Leases
 6 Months Ended
Nov. 30, 2023
Leases [Abstract]  
Leases
7.Leases

 

The Company leases the space for its offices in Hauppauge, New York and Edison, New Jersey. Under ASC 842, at contract inception we determine whether the contract is or contains a lease and whether the lease should be classified as an operating or finance lease. Operating leases are in right-of-use assets and operating lease liabilities are in our condensed consolidated balance sheets.

 

The Company’s leases for its offices are classified as operating leases.

 

The lease agreements for Hauppauge, New York and Edison, New Jersey expire on December 31, 2026 and May 31, 2027, respectively, and do not include any renewal options.

 

In addition to the monthly base amounts in the lease agreements, the Company is required to pay real estate taxes and operating expenses during the lease terms.

 

For the three months ended November 30, 2023 and 2022, the Company’s operating lease expense for these leases was $69,686 and $63,905, respectively. For the six months ended November 30, 2023 and 2022, the Company’s operating lease expense for these leases was $136,908 and $148,882, respectively. These expenses were all included in selling, general and administrative expenses.

 

As there are no explicit rates provided in our leases, the Company’s incremental borrowing rate was used based on the information available as of the commencement date in determining the present value of the future lease payments. Future minimum lease payments under non-cancellable operating leases as of November 30, 2023 are as follows:

 

Twelve Months Ending November 30,    
2024  $233,748 
2025   240,956 
2026   247,558 
2027   74,998 
Total undiscounted operating lease payments   797,260 
Less imputed interest   101,680 
Present value of operating lease payments  $695,580 

 

The following table sets forth the right-of-use assets and operating lease liabilities as of November 30, 2023:

 

Assets    
Right-of-use assets, net  $665,407 
Liabilities     
Current operating lease liabilities  $184,833 
Long-term operating lease liabilities   510,747 
Total operating lease liabilities  $695,580 

 

The weighted average remaining lease term for the Company’s operating leases is 3.3 years. The weighted average incremental borrowing rate was 8.43%.
XML 24 R14.htm IDEA: XBRL DOCUMENT v3.23.4
Credit Facility
 6 Months Ended
Nov. 30, 2023
Credit Facility [Abstract]  
Credit Facility
8.Credit Facility

 

On November 27, 2019, TSR closed on a revolving credit facility (the “Credit Facility”) pursuant to a Loan and Security Agreement with Access Capital, Inc. (the “Lender”) which provides funding to TSR, Inc. and its direct and indirect subsidiaries, TSR Consulting Services, Inc., Logixtech Solutions, LLC and Eurologix, S.A.R.L., each of which, together with TSR, Inc., is a borrower under the Credit Facility. Each of the borrowers has provided a security interest to the Lender in all of their respective assets to secure amounts borrowed under the Credit Facility.

 

TSR, Inc. expects to utilize the Credit Facility for working capital and general corporate purposes. The maximum amount that may be advanced under the Credit Facility at any time shall not exceed $2,000,000.

 

Advances under the Credit Facility accrue interest at a rate per annum equal to (x) the “base rate” or “prime rate” announced by Citibank, N.A. from time to time, which shall be increased or decreased, as the case may be, in an amount equal to each increase or decrease in such “base rate” or “prime rate,” plus (y) 1.75%. The prime rate as of November 30, 2023 was 8.50%, indicating an interest rate of 10.25% on the Credit Facility. The initial term of the Credit Facility is five years, which shall automatically renew for successive five-year periods unless either TSR or the Lender gives written notice to the other of termination at least 60 days prior to the expiration date of the then-current term.

 

TSR, Inc. is obliged to satisfy certain financial covenants and minimum borrowing requirements under the Credit Facility, and to pay certain fees, including prepayment fees, and provide certain financial information to the Lender. The Company was in compliance with all covenants at November 30, 2023.

 

As of November 30, 2023, the net payments exceeded borrowings outstanding against the Credit Facility resulting in a receivable from the Lender of $55,811 which is included in “Other receivables” on the condensed consolidated balance sheet. The amount the Company has borrowed fluctuates and, at times, it has utilized the maximum amount of $2,000,000 available under the facility to fund its payroll and other obligations.
XML 25 R15.htm IDEA: XBRL DOCUMENT v3.23.4
Legal Settlement with Investor
 6 Months Ended
Nov. 30, 2023
Legal Settlement with Investor [Abstract]  
Legal Settlement with Investor
9.Legal Settlement with Investor

 

On April 1, 2020, the Company entered into a binding term sheet (“Term Sheet”) with Zeff Capital, L.P. (“Zeff”) pursuant to which it agreed, among other things, to pay Zeff an amount of $900,000 over a period of three years in cash or cash and stock in settlement of expenses incurred by Zeff during its solicitations in 2018 and 2019 in connection with the annual meetings of the Company, the costs incurred in connection with the litigation initiated by and against the Company as well as negotiation, execution and enforcement of the Settlement and Release Agreement, dated as of August 30, 2019, by and between the Company, Zeff and certain other parties. In exchange for certain releases, the Term Sheet called for a cash payment of $300,000 on June 30, 2021, a second cash payment of $300,000 on June 30, 2022 and a third payment of $300,000 also on June 30, 2022, which could be paid in cash or common stock at the Company’s option. There was no interest due on these payments. The Company accrued $818,000, the estimated present value of these payments using an effective interest rate of 5%, in the quarter ended February 29, 2020, as the events relating to the expense occurred prior to such date. The $300,000 payment due on June 30, 2021, was paid when due. The two cash payments of $300,000 each were made by June 30, 2022 in full satisfaction of the settlement.
XML 26 R16.htm IDEA: XBRL DOCUMENT v3.23.4
Intangible Assets
 6 Months Ended
Nov. 30, 2023
Intangible Assets [Abstract]  
Intangible Assets
10.Intangible Assets

 

The Company amortizes its intangible assets over their estimated useful lives and will review these assets for impairment when there is evidence that events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of these assets is measured by comparing the carrying amounts to the future undiscounted cash flows the assets are expected to generate. If intangible assets are considered to be impaired, the impairment to be recognized equals the amount by which the carrying value of the asset exceeds its fair market value.

 

Intangible assets are as follows:

 

   May 31,       November 30, 
   2023   Amortization   2023 
Database (estimated life 5 years)  $103,500   $23,000   $80,500 
Trademark (estimated life 3 years)   5,000    5,000    - 
Customer relationships (estimated life 15 years)   1,225,000    50,000    1,175,000 
Total  $1,333,500   $78,000   $1,255,500 

 

No instances of triggering events or impairment indicators were identified at November 30, 2023.
XML 27 R17.htm IDEA: XBRL DOCUMENT v3.23.4
Related Party Transactions
 6 Months Ended
Nov. 30, 2023
Related Party Transactions [Abstract]  
Related Party Transactions
11.Related Party Transactions

 

On January 5, 2021, the members of the Board of Directors of TSR, Inc. other than Robert Fitzgerald approved providing a waiver to QAR Industries, Inc. for its contemplated acquisition of shares owned by Fintech Consulting LLC under the Company’s prior Amended and Restated Rights Agreement so that a distribution date would not occur as a result of the acquisition. QAR Industries, Inc. and Fintech Consulting LLC were both principal stockholders of the Company, each owning more than 5% of the Company’s outstanding common stock prior to the consummation of the acquisition. Robert Fitzgerald is the President and majority stockholder of QAR Industries, Inc. The other directors of the Company are not affiliated with QAR Industries, Inc.

 

On February 3, 2021, the acquisition was completed and QAR Industries, Inc. purchased 348,414 shares of TSR, Inc. common stock from Fintech Consulting LLC at a price of $7.25 per share. At the same time, Bradley M. Tirpak, Chairman of TSR, Inc., purchased 27,586 shares of the Company’s common stock from Fintech Consulting LLC at a price of $7.25 per share.

 

On December 1, 2021, Fintech Consulting LLC (the “Plaintiff”) filed a complaint against the Company in the United States District Court for the District of New Jersey, related to the foregoing transaction. The named defendants in the complaint were the Company, QAR Industries, Inc., Robert E. Fitzgerald, a director and a stockholder of QAR Industries, Inc., and Bradley Tirpak (the “defendants”). The complaint purported to assert claims against the Defendants under state law and Section 10(b) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”) in connection with a Share Purchase Agreement, dated January 31, 2021, by and between the Plaintiff, as the seller of shares of the Company’s common stock, and QAR Industries, Inc. and Mr. Tirpak, as the purchasers of such shares (the “SPA”). The Plaintiff sought (i) judgment declaring the transactions represented by the SPA null and void and for the return of the shares; (ii) judgment cancelling the SPA and returning the shares in exchange for return of the purchase price; (iii) judgment unwinding the transaction; (iv) compensatory damages; (v) punitive damages; (vi) pre-judgment interest; (vii) costs of the lawsuit including attorneys’ fees; and (viii) such other relief as the Court may find appropriate. The Plaintiff filed its first amended complaint on March 2, 2022 which the Defendants moved to dismiss on April 19, 2022. On December 7, 2022, the court granted the Defendants’ motion and dismissed the New Jersey Action on jurisdictional grounds.

 

Following the dismissal of the original lawsuit, the Plaintiff filed another complaint relating to the SPA against the Defendants on January 12, 2023, in the Court of Chancery of the State of Delaware (the “Delaware Chancery Action”), asserting claims and seeking relief substantially similar to that which was asserted and sought in the preceding lawsuit. The Delaware Chancery Action was dismissed without prejudice by the court on January 23, 2023.

 

On January 22, 2023, The Plaintiff filed a complaint against the Company in the United States District Court for the District of Delaware (the “Delaware Federal Action”). The Delaware Federal Action, in sum and substance, asserted claims and sought relief substantially similar to that contained in both the New Jersey Action and the Delaware Chancery Action.

 

Although the Company believed the Delaware Federal Action described above to be without merit, to avoid the time and expense of litigation, the Company negotiated with the Plaintiff to settle this matter pursuant to a settlement agreement and release dated April 24, 2023. An amount of $75,000 was paid in the fourth quarter of fiscal year 2023 to settle this matter. Upon the payment of the settlement amount (i) the Plaintiff forever released and discharged the Defendants from any and all claims or liability of any nature whatsoever; (ii) the Defendants forever released and discharged the Plaintiff from any and all claims or liability of any nature whatsoever that relate to the Delaware Federal Action or the SPA; and (iii) the Plaintiff filed a Stipulation of Dismissal with Prejudice on April 27, 2023.

 

The Company has provided placement services for an entity in which a Board of Director of the Company is the former CEO. There were no revenues for such services in the three months ended November 30, 2023, and 2022. Revenues for such services in the six months ended November 30, 2023, and 2022 were approximately $17,000 and $36,000, respectively. There were no amounts outstanding as accounts receivable from this entity as of November 30, 2023, or November 30, 2022.
XML 28 R18.htm IDEA: XBRL DOCUMENT v3.23.4
Common Stock
 6 Months Ended
Nov. 30, 2023
Common Stock [Abstract]  
Common Stock
12.Common Stock

 

Our certificate of incorporation, as amended, authorizes the issuance of up to 12,500,000 shares of common stock, $0.01 par value per share.

 

On October 8, 2021, the Company filed an automatic shelf registration statement on Form S-3 (File No. 333-260152) (the “2021 TSRI Shelf”) which contains (i) a base prospectus, which covers the offering, issuance and sale by the Company of up to $5,000,000 in the aggregate of shares of common stock from time to time in one or more offerings; and (ii) a sales agreement prospectus, which covers the offering, issuance and sale by the Company of up to $4,167,000 in the aggregate of shares of common stock that may be issued and sold from time to time under an at-the-market sales agreement (the “2021 ATM”) by and between the Company and A.G.P./Alliance Global Partners, as sales agent (the “2021 Agent”). The $4,167,000 of common stock that may be offered, issued and sold under the sales agreement prospectus is included in the $5,000,000 of shares of common stock that may be offered, issued and sold by the Company under the base prospectus. Upon termination of the sales agreement, any portion of the $4,167,000 included in the sales agreement prospectus that is not sold pursuant to the sales agreement will be available for sale in other offerings pursuant to the base prospectus and if no shares are sold under the agreement, the full $4,167,000 of securities may be sold in other offerings pursuant to the base prospectus. Under the 2021 ATM, we pay the 2021 Agent a commission rate equal to 3.0% of the gross sales price per share of all shares sold through the 2021 Agent under the sales agreement.

 

During the fiscal year ended May 31, 2022, we sold an aggregate of 142,500 shares of common stock pursuant to the 2021 ATM for total gross proceeds of $1,965,623 at an average selling price of $13.79 per share, resulting in net proceeds of $1,783,798 after deducting $181,825 in commissions and other transactions costs. There were no shares sold during the quarters or six months ended November 30, 2023 and 2022.

 

The 2021 TSRI Shelf is currently our only active shelf-registration statement. We may offer TSR, Inc. common stock registered under the 2021 TSRI Shelf from time to time in response to market conditions or other circumstances if we believe such a plan of financing is in the best interests of our stockholders. We believe that the 2021 TSRI Shelf provides us with the flexibility to raise additional capital to finance our operations as needed, however, there is no assurance we will be successful in doing so.
XML 29 R19.htm IDEA: XBRL DOCUMENT v3.23.4
Stock-Based Compensation Expense
 6 Months Ended
Nov. 30, 2023
Stock-Based Compensation Expense [Abstract]  
Stock-based Compensation Expense
13.Stock-based Compensation Expense

 

On January 28, 2021, the Company granted 108,333 shares in time vesting restricted stock awards and 69,167 shares in time and performance vesting restricted stock awards to officers, directors and key employees under the TSR, Inc. 2020 Equity Incentive Plan (the “Plan”). The time vesting shares vest in tranches at the one-, two- and three-year anniversaries of the grants (“service condition”). These shares had a grant date fair value of $826,000 based on the closing price of the Company’s common stock on the day prior to the grants. The associated compensation expense is recognized on a straight-line basis over the time between grant date and the date the shares vest (the “service period”).

 

The time and performance vesting shares also vest in tranches at or after the two- and three-year anniversaries of the grants. The performance condition is defined in the grant agreements and relates to the market price of the Company’s common stock over a stated period of time (“market condition”). These shares had a grant date value of $262,000 based on the closing price of the Company’s common stock on the day prior to the grants discounted by an estimated forfeiture rate of 40-60%. The Company took into account the historical volatility of its common stock to assess the probability of satisfying the market condition. The associated compensation expense is recognized on a straight-line basis between the time the achievement of the performance criteria is deemed probable and the time the shares may vest. The market condition for the shares that vest on the two-year anniversary was met in October 2021. During the quarters ended November 30, 2023 and 2022, $25,527 and $69,216, respectively, have been recorded as stock-based compensation expense and included in selling, general and administrative expenses. During the six months ended November 30, 2023 and 2022, $51,054 and $138,432, respectively, have been recorded as stock-based compensation expense and included in selling, general and administrative expenses. As of November 30, 2023, there is approximately $17,018 of unearned compensation expense that will be expensed through January 2024; 142,666 stock awards expected to vest; 82,499 awards vested to date, of which 16,635 were forfeited to pay taxes applicable to the stock awards.
XML 30 R20.htm IDEA: XBRL DOCUMENT v3.23.4
Stock Repurchase Program
 6 Months Ended
Nov. 30, 2023
Stock Repurchase Program [Abstract]  
Stock Repurchase Program
14.Stock Repurchase Program

 

On September 12, 2022, the Board of Directors authorized a stock repurchase program of up to $500,000 of the Company’s outstanding common stock, par value $0.01 per share. The stock repurchase program commenced two business days after the filing of the related Form 8-K and is authorized for twelve (12) months following the commencement date.

 

The shares may be repurchased from time to time in open market transactions at prevailing market prices, in privately negotiated transactions, or by other means in accordance with federal securities laws. The actual timing, number and value of shares repurchased under the program will be determined by the Board of Directors at its discretion and will depend on a number of factors, including the market price of the Company’s stock, general market and economic conditions, and applicable legal and contractual requirements. The Company has no obligation or commitment to repurchase all or any portion of the shares covered by this authorization.

 

During the quarter and six months ended November 30, 2022, 14,817 shares of the Company’s common stock were repurchased at an aggregate cost of $116,426. No shares were repurchased in the quarter and six months ended November 30, 2023.
XML 31 R21.htm IDEA: XBRL DOCUMENT v3.23.4
Accounting Policies, by Policy (Policies)
 6 Months Ended
Nov. 30, 2023
Basis of Presentation [Abstract]  
Basis of Presentation Basis of Presentation

The accompanying condensed consolidated interim financial statements include the accounts of TSR, Inc. and its subsidiaries. Unless otherwise stated or the context otherwise requires, the terms “we,” “us,” “our,” and the “Company” refer to TSR, Inc. and its subsidiaries. All significant inter-company balances and transactions have been eliminated in consolidation. The condensed consolidated balance sheet as of May 31, 2023, which has been derived from audited financial statements, and the unaudited interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America applying to interim financial information and with the instructions to Form 10-Q of Regulation S-X of the Securities and Exchange Commission (the “SEC”). Accordingly, certain information and footnote disclosures required by accounting principles generally accepted in the United States of America and normally included in the Company’s annual financial statements have been condensed or omitted. These condensed consolidated interim financial statements as of and for the three months and six months ended November 30, 2023 are unaudited; however, in the opinion of management, such statements include all adjustments (consisting of normal recurring adjustments) necessary to present fairly the consolidated financial position, results of operations and cash flows of the Company for the periods presented. The results of operations for the interim periods presented are not necessarily indicative of the results that might be expected for future interim periods or for the full year ending May 31, 2024. These condensed consolidated interim financial statements should be read in conjunction with the Company’s consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended May 31, 2023.
Recent Accounting Pronouncements
RecentAccounting Pronouncements

In June 2016, the Financial Accounting Standards Board issued Accounting Standards Update (“ASU”) No. 2016-13, Financial Instruments – Credit Losses (Topic 326) (“ASU 2016-13”), which requires financial assets to be presented at the net amount to be collected, with an allowance for credit losses to be deducted from the amortized cost basis of the financial asset such that the net carrying value of the asset is presented as the amount expected to be collected. Under ASU 2016-13, the entity’s statement of operations is required to reflect the measurement of credit losses for newly recognized financial assets, as well as expected increases or decreases in expected credit losses that have taken place during the period. For public business entities, ASU 2016-013 is effective for fiscal years beginning after December 15, 2022. The Company adopted ASU No. 2016-13 on June 1, 2023 and the adoption of this update did not have a significant impact on the Company’s condensed consolidated financial statements.
XML 32 R22.htm IDEA: XBRL DOCUMENT v3.23.4
Cash and Cash Equivalents (Tables)
 6 Months Ended
Nov. 30, 2023
Cash and Cash Equivalents [Abstract]  
Schedule of Cash and Cash Equivalents The Company considers short-term highly liquid investments with original maturities of three months or less at the time of purchase to be cash equivalents. Cash and cash equivalents were comprised of the following as of November 30, 2023 and May 31, 2023:
   November 30,
2023		   May 31,
2023		 
Cash in banks  $4,143,248   $7,010,568 
Certificates of deposit   1,517,745    - 
Money market funds   3,418,287    371,752 
   $9,079,280   $7,382,320 
XML 33 R23.htm IDEA: XBRL DOCUMENT v3.23.4
Certificates of Deposit and Marketable Securities (Tables)
 6 Months Ended
Nov. 30, 2023
Certificates of Deposit and Marketable Securities [Abstract]  
Schedule of Major Categories of Assets Measured at Fair Value on a Recurring Basis The following are the major categories of assets measured at fair value on a recurring basis as of November 30, 2023 and May 31, 2023 using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2) and significant unobservable inputs (Level 3):
November 30, 2023  Level 1   Level 2   Level 3   Total 
Certificates of Deposit  $500,000   $    -   $     -   $500,000 
Equity Securities   35,760    -    -    35,760 
   $535,760   $-   $-   $535,760 
May 31, 2023  Level 1   Level 2   Level 3   Total 
Certificates of Deposit  $490,000   $      -   $     -   $490,000 
Equity Securities   25,152    -    -    25,152 
   $515,152   $-   $-   $ 515,152 
Schedule of Marketable Securities The Company’s marketable securities at November 30, 2023 and May 31, 2023 are summarized as follows:
November 30, 2023  Amortized
Cost		   Gross
Unrealized
Holding
Gains		   Gross
Unrealized
Holding
Losses		   Recorded
Value		 
Certificates of Deposit  $500,000   $-   $      -   $500,000 
Equity Securities   16,866    18,894      -    35,760 
   $516,866   $18,894   $-   $535,760 
May 31, 2023  Amortized
Cost		   Gross
Unrealized
Holding
Gains		   Gross
Unrealized
Holding
Losses		   Recorded
Value		 
Certificates of Deposit  $490,000   $-   $       -   $490,000 
Equity Securities   16,866    8,286    -    25,152 
   $506,866   $8,286   $-   $515,152 
XML 34 R24.htm IDEA: XBRL DOCUMENT v3.23.4
Leases (Tables)
 6 Months Ended
Nov. 30, 2023
Leases [Abstract]  
Schedule of Future Minimum Lease Payments under Non-Cancellable Operating Leases Future minimum lease payments under non-cancellable operating leases as of November 30, 2023 are as follows:
Twelve Months Ending November 30,    
2024  $233,748 
2025   240,956 
2026   247,558 
2027   74,998 
Total undiscounted operating lease payments   797,260 
Less imputed interest   101,680 
Present value of operating lease payments  $695,580 
Schedule of Right-Of-Use Assets and Operating Lease Liabilities The following table sets forth the right-of-use assets and operating lease liabilities as of November 30, 2023:
Assets    
Right-of-use assets, net  $665,407 
Liabilities     
Current operating lease liabilities  $184,833 
Long-term operating lease liabilities   510,747 
Total operating lease liabilities  $695,580 
XML 35 R25.htm IDEA: XBRL DOCUMENT v3.23.4
Intangible Assets (Tables)
 6 Months Ended
Nov. 30, 2023
Intangible Assets [Abstract]  
Schedule of Intangible Assets Intangible assets are as follows:
   May 31,       November 30, 
   2023   Amortization   2023 
Database (estimated life 5 years)  $103,500   $23,000   $80,500 
Trademark (estimated life 3 years)   5,000    5,000    - 
Customer relationships (estimated life 15 years)   1,225,000    50,000    1,175,000 
Total  $1,333,500   $78,000   $1,255,500 
XML 36 R26.htm IDEA: XBRL DOCUMENT v3.23.4
Net Income Per Common Share (Details) - shares
 3 Months Ended 6 Months Ended
Nov. 30, 2023
Nov. 30, 2022
Nov. 30, 2023
Nov. 30, 2022
Net Income Per Common Share [Line Items]        
Restricted stock awards 106,406 92,471 105,139 70,816
XML 37 R27.htm IDEA: XBRL DOCUMENT v3.23.4
Cash and Cash Equivalents (Details) - Schedule of Cash and Cash Equivalents - USD ($)
Nov. 30, 2023
May 31, 2023
Schedule of Cash and Cash Equivalents [Abstract]    
Cash in banks $ 4,143,248 $ 7,010,568
Certificates of deposit 1,517,745
Money market funds 3,418,287 371,752
Total $ 9,079,280 $ 7,382,320
XML 38 R28.htm IDEA: XBRL DOCUMENT v3.23.4
Certificates of Deposit and Marketable Securities (Details) - Schedule of Major Categories of Assets Measured at Fair Value on a Recurring Basis - USD ($)
Nov. 30, 2023
May 31, 2023
Certificates of Deposit and Marketable Securities (Details) - Schedule of Major Categories of Assets Measured at Fair Value on a Recurring Basis [Line Items]    
Marketable Securities $ 535,760 $ 515,152
Certificates of Deposit [Member]    
Certificates of Deposit and Marketable Securities (Details) - Schedule of Major Categories of Assets Measured at Fair Value on a Recurring Basis [Line Items]    
Marketable Securities 500,000 490,000
Equity Securities [Member]    
Certificates of Deposit and Marketable Securities (Details) - Schedule of Major Categories of Assets Measured at Fair Value on a Recurring Basis [Line Items]    
Marketable Securities 35,760 25,152
Level 1 [Member]    
Certificates of Deposit and Marketable Securities (Details) - Schedule of Major Categories of Assets Measured at Fair Value on a Recurring Basis [Line Items]    
Marketable Securities 535,760 515,152
Level 1 [Member] | Certificates of Deposit [Member]    
Certificates of Deposit and Marketable Securities (Details) - Schedule of Major Categories of Assets Measured at Fair Value on a Recurring Basis [Line Items]    
Marketable Securities 500,000 490,000
Level 1 [Member] | Equity Securities [Member]    
Certificates of Deposit and Marketable Securities (Details) - Schedule of Major Categories of Assets Measured at Fair Value on a Recurring Basis [Line Items]    
Marketable Securities 35,760 25,152
Level 2 [Member]    
Certificates of Deposit and Marketable Securities (Details) - Schedule of Major Categories of Assets Measured at Fair Value on a Recurring Basis [Line Items]    
Marketable Securities
Level 2 [Member] | Certificates of Deposit [Member]    
Certificates of Deposit and Marketable Securities (Details) - Schedule of Major Categories of Assets Measured at Fair Value on a Recurring Basis [Line Items]    
Marketable Securities
Level 2 [Member] | Equity Securities [Member]    
Certificates of Deposit and Marketable Securities (Details) - Schedule of Major Categories of Assets Measured at Fair Value on a Recurring Basis [Line Items]    
Marketable Securities
Level 3 [Member]    
Certificates of Deposit and Marketable Securities (Details) - Schedule of Major Categories of Assets Measured at Fair Value on a Recurring Basis [Line Items]    
Marketable Securities
Level 3 [Member] | Certificates of Deposit [Member]    
Certificates of Deposit and Marketable Securities (Details) - Schedule of Major Categories of Assets Measured at Fair Value on a Recurring Basis [Line Items]    
Marketable Securities
Level 3 [Member] | Equity Securities [Member]    
Certificates of Deposit and Marketable Securities (Details) - Schedule of Major Categories of Assets Measured at Fair Value on a Recurring Basis [Line Items]    
Marketable Securities
XML 39 R29.htm IDEA: XBRL DOCUMENT v3.23.4
Certificates of Deposit and Marketable Securities (Details) - Schedule of Marketable Securities - USD ($)
Nov. 30, 2023
May 31, 2023
Schedule of Marketable Securities [Abstract]    
Total, Amortized Cost $ 516,866 $ 506,866
Total, Gross Unrealized Holding Gains 18,894 8,286
Total, Gross Unrealized Holding Losses
Total, Recorded Value 535,760 515,152
Certificates of Deposit [Member]    
Schedule of Marketable Securities [Abstract]    
Total, Amortized Cost 500,000 490,000
Total, Gross Unrealized Holding Gains
Total, Gross Unrealized Holding Losses
Total, Recorded Value 500,000 490,000
Equity Securities [Member]    
Schedule of Marketable Securities [Abstract]    
Total, Amortized Cost 16,866 16,866
Total, Gross Unrealized Holding Gains 18,894 8,286
Total, Gross Unrealized Holding Losses
Total, Recorded Value $ 35,760 $ 25,152
XML 40 R30.htm IDEA: XBRL DOCUMENT v3.23.4
Leases (Details) - USD ($)
 3 Months Ended 6 Months Ended
Nov. 30, 2023
Nov. 30, 2022
Nov. 30, 2023
Nov. 30, 2022
Leases [Line Items]        
Operating lease expense $ 69,686 $ 63,905 $ 136,908 $ 148,882
Operating leases term 3 years 3 months 18 days   3 years 3 months 18 days  
Weighted average incremental borrowing rate 8.43%   8.43%  
XML 41 R31.htm IDEA: XBRL DOCUMENT v3.23.4
Leases (Details) - Schedule of Future Minimum Lease Payments under Non-Cancellable Operating Leases
Nov. 30, 2023
USD ($)
Schedule of Future Minimum Lease Payments under Non-Cancellable Operating Leases [Abstract]  
2024 $ 233,748
2025 240,956
2026 247,558
2027 74,998
Total undiscounted operating lease payments 797,260
Less imputed interest 101,680
Present value of operating lease payments $ 695,580
XML 42 R32.htm IDEA: XBRL DOCUMENT v3.23.4
Leases (Details) - Schedule of Right-Of-Use Assets and Operating Lease Liabilities - USD ($)
Nov. 30, 2023
May 31, 2023
Assets    
Right-of-use assets, net $ 665,407 $ 459,171
Liabilities    
Current operating lease liabilities 184,833 150,167
Long-term operating lease liabilities 510,747 $ 342,260
Total operating lease liabilities $ 695,580  
XML 43 R33.htm IDEA: XBRL DOCUMENT v3.23.4
Credit Facility (Details)
 6 Months Ended
Nov. 30, 2023
USD ($)
Nov. 30, 2023
USD ($)
Credit Facility [Line Items]    
Borrowed amount under credit facility   $ 2,000,000
Line of credit facility rate percentage   1.75%
Interest rate of credit facility 10.25% 10.25%
Outstanding borrowings $ 55,811 $ 55,811
Prime Rate [Member]    
Credit Facility [Line Items]    
Line of credit facility rate percentage 8.50%  
Credit Facility [Member]    
Credit Facility [Line Items]    
Borrowed amount under credit facility   $ 2,000,000
XML 44 R34.htm IDEA: XBRL DOCUMENT v3.23.4
Legal Settlement with Investor (Details) - USD ($)
 1 Months Ended
Apr. 01, 2020
Jun. 30, 2022
Jun. 30, 2021
Feb. 29, 2020
Legal Settlement with Investor [Line Items]        
Legal settlement amount $ 900,000      
Settlement agreement terms 3 years      
Accrued liabilities       $ 818,000
First payment [Member]        
Legal Settlement with Investor [Line Items]        
Legal settlement amount     $ 300,000  
Second Payment [Member]        
Legal Settlement with Investor [Line Items]        
Legal settlement amount   $ 300,000    
Third Payment [Member]        
Legal Settlement with Investor [Line Items]        
Legal settlement amount   300,000    
Zeff Capital, L.P. [Member]        
Legal Settlement with Investor [Line Items]        
Effective interest rate       5.00%
Due payments     $ 300,000  
Cash payment   $ 300,000    
XML 45 R35.htm IDEA: XBRL DOCUMENT v3.23.4
Intangible Assets (Details) - Schedule of Intangible Assets
 6 Months Ended
Nov. 30, 2023
USD ($)
Finite-Lived Intangible Assets [Line Items]  
Intangible assets, beginning $ 1,333,500
Amortization 78,000
Intangible assets, ending 1,255,500
Database [Member]  
Finite-Lived Intangible Assets [Line Items]  
Intangible assets, beginning 103,500
Amortization 23,000
Intangible assets, ending 80,500
Trademark [Member]  
Finite-Lived Intangible Assets [Line Items]  
Intangible assets, beginning 5,000
Amortization 5,000
Intangible assets, ending
Customer relationships [Member]  
Finite-Lived Intangible Assets [Line Items]  
Intangible assets, beginning 1,225,000
Amortization 50,000
Intangible assets, ending $ 1,175,000
XML 46 R36.htm IDEA: XBRL DOCUMENT v3.23.4
Intangible Assets (Details) - Schedule of Intangible Assets (Parentheticals)
Nov. 30, 2023
Database [Member]  
Finite-Lived Intangible Assets [Line Items]  
Estimated life 5 years
Trademark [Member]  
Finite-Lived Intangible Assets [Line Items]  
Estimated life 3 years
Customer relationships [Member]  
Finite-Lived Intangible Assets [Line Items]  
Estimated life 15 years
XML 47 R37.htm IDEA: XBRL DOCUMENT v3.23.4
Related Party Transactions (Details) - USD ($)
 3 Months Ended 6 Months Ended
Feb. 03, 2021
Jan. 05, 2021
Nov. 30, 2023
Nov. 30, 2022
Nov. 30, 2023
Nov. 30, 2022
Related Party Transactions [Line Items]            
Outstanding owned percent of common stock   5.00%        
Paid amount         $ 75,000  
Revenue     $ 21,657,477 $ 26,030,816 44,170,767 $ 52,230,244
Chairman [Member]            
Related Party Transactions [Line Items]            
Purchase of shares (in Shares) 27,586          
QAR Industries, Inc. [Member]            
Related Party Transactions [Line Items]            
Purchase of shares (in Shares) 348,414          
Fintech Consulting LLC [Member]            
Related Party Transactions [Line Items]            
Price per share (in Dollars per share) $ 7.25          
Fintech Consulting LLC [Member] | Chairman [Member]            
Related Party Transactions [Line Items]            
Price per share (in Dollars per share) $ 7.25          
Related Party [Member]            
Related Party Transactions [Line Items]            
Revenue         $ 17,000 $ 36,000
XML 48 R38.htm IDEA: XBRL DOCUMENT v3.23.4
Common Stock (Details) - USD ($)
 12 Months Ended
Oct. 08, 2021
May 31, 2022
Nov. 30, 2023
May 31, 2023
Common Stock [Line Items]        
Common stock, shares authorized (in Shares)     12,500,000 12,500,000
Common stock par value per share (in Dollars per share)     $ 0.01 $ 0.01
Issuance of aggregate shares $ 5,000,000      
Sold of securities shares $ 4,167,000      
Commission rate equal percentage 3.00%      
Aggregate shares (in Shares)   142,500    
Gross proceeds   $ 1,965,623    
Selling price of per share (in Dollars per share)   $ 13.79    
Net proceeds   $ 1,783,798    
Commissions and other transactions costs   $ 181,825    
Sales Agreement [Member]        
Common Stock [Line Items]        
Issuance of aggregate shares $ 4,167,000      
Prospectus [Member]        
Common Stock [Line Items]        
Issuance of aggregate shares 5,000,000      
Sold of securities shares 4,167,000      
Alliance Global Partners [Member]        
Common Stock [Line Items]        
Issuance of aggregate shares $ 4,167,000      
XML 49 R39.htm IDEA: XBRL DOCUMENT v3.23.4
Stock-Based Compensation Expense (Details) - USD ($)
 6 Months Ended
Jan. 28, 2021
Nov. 30, 2023
Nov. 30, 2022
Stock-Based Compensation Expense [Line Items]      
Granted shares (in Shares) 108,333    
Vesting restricted stock awards $ 69,167    
Grant date fair value $ 826,000 $ 262,000  
Stock based compensation expense   $ 25,527 $ 69,216
stock-based compensation (in Dollars per share)   $ 51,054 $ 138,432
Compensation expense   $ 17,018  
Stock awards shares (in Shares)   142,666  
Shares vested (in Shares)   82,499  
Forfeited shares (in Shares)   16,635  
Minimum [Member]      
Stock-Based Compensation Expense [Line Items]      
Estimated forfeiture rate   40.00%  
Maximum [Member]      
Stock-Based Compensation Expense [Line Items]      
Estimated forfeiture rate   60.00%  
XML 50 R40.htm IDEA: XBRL DOCUMENT v3.23.4
Stock Repurchase Program (Details) - USD ($)
 6 Months Ended 12 Months Ended
Nov. 30, 2023
Sep. 30, 2023
May 31, 2023
Sep. 12, 2022
Stock Repurchase Program [Line Items]        
Common stock, par value (in Dollars per share) $ 0.01   $ 0.01  
Shares repurchased shares (in Shares)   14,817    
Repurchased stock value $ 116,426      
Board of Directors [Member]        
Stock Repurchase Program [Line Items]        
Stock repurchase program value       $ 500,000
Common stock, par value (in Dollars per share)       $ 0.01
XML 51 f10q1123_tsrinc_htm.xml IDEA: XBRL DOCUMENT 0000098338 2023-06-01 2023-11-30 0000098338 2024-01-11 0000098338 2023-11-30 0000098338 2023-05-31 0000098338 2023-09-01 2023-11-30 0000098338 2022-09-01 2022-11-30 0000098338 2022-06-01 2022-11-30 0000098338 us-gaap:CommonStockMember 2022-05-31 0000098338 us-gaap:AdditionalPaidInCapitalMember 2022-05-31 0000098338 us-gaap:RetainedEarningsMember 2022-05-31 0000098338 us-gaap:TreasuryStockCommonMember 2022-05-31 0000098338 tsri:TSRIncEquityMember 2022-05-31 0000098338 us-gaap:NoncontrollingInterestMember 2022-05-31 0000098338 2022-05-31 0000098338 us-gaap:CommonStockMember 2022-06-01 2022-08-31 0000098338 us-gaap:AdditionalPaidInCapitalMember 2022-06-01 2022-08-31 0000098338 us-gaap:RetainedEarningsMember 2022-06-01 2022-08-31 0000098338 us-gaap:TreasuryStockCommonMember 2022-06-01 2022-08-31 0000098338 tsri:TSRIncEquityMember 2022-06-01 2022-08-31 0000098338 us-gaap:NoncontrollingInterestMember 2022-06-01 2022-08-31 0000098338 2022-06-01 2022-08-31 0000098338 us-gaap:CommonStockMember 2022-08-31 0000098338 us-gaap:AdditionalPaidInCapitalMember 2022-08-31 0000098338 us-gaap:RetainedEarningsMember 2022-08-31 0000098338 us-gaap:TreasuryStockCommonMember 2022-08-31 0000098338 tsri:TSRIncEquityMember 2022-08-31 0000098338 us-gaap:NoncontrollingInterestMember 2022-08-31 0000098338 2022-08-31 0000098338 us-gaap:CommonStockMember 2022-09-01 2022-11-30 0000098338 us-gaap:AdditionalPaidInCapitalMember 2022-09-01 2022-11-30 0000098338 us-gaap:RetainedEarningsMember 2022-09-01 2022-11-30 0000098338 us-gaap:TreasuryStockCommonMember 2022-09-01 2022-11-30 0000098338 tsri:TSRIncEquityMember 2022-09-01 2022-11-30 0000098338 us-gaap:NoncontrollingInterestMember 2022-09-01 2022-11-30 0000098338 us-gaap:CommonStockMember 2022-11-30 0000098338 us-gaap:AdditionalPaidInCapitalMember 2022-11-30 0000098338 us-gaap:RetainedEarningsMember 2022-11-30 0000098338 us-gaap:TreasuryStockCommonMember 2022-11-30 0000098338 tsri:TSRIncEquityMember 2022-11-30 0000098338 us-gaap:NoncontrollingInterestMember 2022-11-30 0000098338 2022-11-30 0000098338 us-gaap:CommonStockMember 2023-05-31 0000098338 us-gaap:AdditionalPaidInCapitalMember 2023-05-31 0000098338 us-gaap:RetainedEarningsMember 2023-05-31 0000098338 us-gaap:TreasuryStockCommonMember 2023-05-31 0000098338 tsri:TSRIncEquityMember 2023-05-31 0000098338 us-gaap:NoncontrollingInterestMember 2023-05-31 0000098338 us-gaap:CommonStockMember 2023-06-01 2023-08-31 0000098338 us-gaap:AdditionalPaidInCapitalMember 2023-06-01 2023-08-31 0000098338 us-gaap:RetainedEarningsMember 2023-06-01 2023-08-31 0000098338 us-gaap:TreasuryStockCommonMember 2023-06-01 2023-08-31 0000098338 tsri:TSRIncEquityMember 2023-06-01 2023-08-31 0000098338 us-gaap:NoncontrollingInterestMember 2023-06-01 2023-08-31 0000098338 2023-06-01 2023-08-31 0000098338 us-gaap:CommonStockMember 2023-08-31 0000098338 us-gaap:AdditionalPaidInCapitalMember 2023-08-31 0000098338 us-gaap:RetainedEarningsMember 2023-08-31 0000098338 us-gaap:TreasuryStockCommonMember 2023-08-31 0000098338 tsri:TSRIncEquityMember 2023-08-31 0000098338 us-gaap:NoncontrollingInterestMember 2023-08-31 0000098338 2023-08-31 0000098338 us-gaap:CommonStockMember 2023-09-01 2023-11-30 0000098338 us-gaap:AdditionalPaidInCapitalMember 2023-09-01 2023-11-30 0000098338 us-gaap:RetainedEarningsMember 2023-09-01 2023-11-30 0000098338 us-gaap:TreasuryStockCommonMember 2023-09-01 2023-11-30 0000098338 tsri:TSRIncEquityMember 2023-09-01 2023-11-30 0000098338 us-gaap:NoncontrollingInterestMember 2023-09-01 2023-11-30 0000098338 us-gaap:CommonStockMember 2023-11-30 0000098338 us-gaap:AdditionalPaidInCapitalMember 2023-11-30 0000098338 us-gaap:RetainedEarningsMember 2023-11-30 0000098338 us-gaap:TreasuryStockCommonMember 2023-11-30 0000098338 tsri:TSRIncEquityMember 2023-11-30 0000098338 us-gaap:NoncontrollingInterestMember 2023-11-30 0000098338 us-gaap:CertificatesOfDepositMember us-gaap:FairValueInputsLevel1Member 2023-11-30 0000098338 us-gaap:CertificatesOfDepositMember us-gaap:FairValueInputsLevel2Member 2023-11-30 0000098338 us-gaap:CertificatesOfDepositMember us-gaap:FairValueInputsLevel3Member 2023-11-30 0000098338 us-gaap:CertificatesOfDepositMember 2023-11-30 0000098338 us-gaap:EquitySecuritiesMember us-gaap:FairValueInputsLevel1Member 2023-11-30 0000098338 us-gaap:EquitySecuritiesMember us-gaap:FairValueInputsLevel2Member 2023-11-30 0000098338 us-gaap:EquitySecuritiesMember us-gaap:FairValueInputsLevel3Member 2023-11-30 0000098338 us-gaap:EquitySecuritiesMember 2023-11-30 0000098338 us-gaap:FairValueInputsLevel1Member 2023-11-30 0000098338 us-gaap:FairValueInputsLevel2Member 2023-11-30 0000098338 us-gaap:FairValueInputsLevel3Member 2023-11-30 0000098338 us-gaap:CertificatesOfDepositMember us-gaap:FairValueInputsLevel1Member 2023-05-31 0000098338 us-gaap:CertificatesOfDepositMember us-gaap:FairValueInputsLevel2Member 2023-05-31 0000098338 us-gaap:CertificatesOfDepositMember us-gaap:FairValueInputsLevel3Member 2023-05-31 0000098338 us-gaap:CertificatesOfDepositMember 2023-05-31 0000098338 us-gaap:EquitySecuritiesMember us-gaap:FairValueInputsLevel1Member 2023-05-31 0000098338 us-gaap:EquitySecuritiesMember us-gaap:FairValueInputsLevel2Member 2023-05-31 0000098338 us-gaap:EquitySecuritiesMember us-gaap:FairValueInputsLevel3Member 2023-05-31 0000098338 us-gaap:EquitySecuritiesMember 2023-05-31 0000098338 us-gaap:FairValueInputsLevel1Member 2023-05-31 0000098338 us-gaap:FairValueInputsLevel2Member 2023-05-31 0000098338 us-gaap:FairValueInputsLevel3Member 2023-05-31 0000098338 us-gaap:CertificatesOfDepositMember 2023-11-30 2023-11-30 0000098338 us-gaap:EquitySecuritiesMember 2023-11-30 2023-11-30 0000098338 2023-11-30 2023-11-30 0000098338 us-gaap:CertificatesOfDepositMember 2023-05-31 2023-05-31 0000098338 us-gaap:EquitySecuritiesMember 2023-05-31 2023-05-31 0000098338 2023-05-31 2023-05-31 0000098338 us-gaap:RevolvingCreditFacilityMember 2023-06-01 2023-11-30 0000098338 us-gaap:PrimeRateMember 2023-11-30 2023-11-30 0000098338 2020-04-01 2020-04-01 0000098338 tsri:FirstPaymentMember 2021-06-01 2021-06-30 0000098338 tsri:SecondPaymentMember 2022-06-01 2022-06-30 0000098338 tsri:ThirdPaymentMember 2022-06-01 2022-06-30 0000098338 2020-02-29 0000098338 tsri:ZeffCapitalLPMember 2020-02-29 0000098338 tsri:ZeffCapitalLPMember 2021-06-01 2021-06-30 0000098338 tsri:ZeffCapitalLPMember 2022-06-01 2022-06-30 0000098338 tsri:DatabaseMember 2023-05-31 0000098338 tsri:DatabaseMember 2023-06-01 2023-11-30 0000098338 tsri:DatabaseMember 2023-11-30 0000098338 us-gaap:TrademarksMember 2023-05-31 0000098338 us-gaap:TrademarksMember 2023-06-01 2023-11-30 0000098338 us-gaap:TrademarksMember 2023-11-30 0000098338 us-gaap:CustomerRelationshipsMember 2023-05-31 0000098338 us-gaap:CustomerRelationshipsMember 2023-06-01 2023-11-30 0000098338 us-gaap:CustomerRelationshipsMember 2023-11-30 0000098338 2021-01-05 2021-01-05 0000098338 tsri:QARIndustriesIncMember 2021-02-03 2021-02-03 0000098338 tsri:FintechConsultingLLCMember 2021-02-03 0000098338 srt:BoardOfDirectorsChairmanMember 2021-02-03 2021-02-03 0000098338 srt:BoardOfDirectorsChairmanMember tsri:FintechConsultingLLCMember 2021-02-03 0000098338 us-gaap:RelatedPartyMember 2023-06-01 2023-11-30 0000098338 us-gaap:RelatedPartyMember 2022-06-01 2022-11-30 0000098338 2021-10-08 2021-10-08 0000098338 tsri:AllianceGlobalPartnersMember 2021-10-08 2021-10-08 0000098338 tsri:SalesAgreementMember 2021-10-08 2021-10-08 0000098338 tsri:ProspectusMember 2021-10-08 2021-10-08 0000098338 2021-10-08 0000098338 tsri:ProspectusMember 2021-10-08 0000098338 2021-06-01 2022-05-31 0000098338 2021-01-28 2021-01-28 0000098338 srt:MinimumMember 2023-06-01 2023-11-30 0000098338 srt:MaximumMember 2023-06-01 2023-11-30 0000098338 srt:BoardOfDirectorsChairmanMember 2022-09-12 0000098338 2022-10-01 2023-09-30 shares iso4217:USD iso4217:USD shares pure 10-Q true 2023-11-30 2023 false 001-38838 TSR, Inc. DE 13-2635899 400 Oser Avenue Suite 150 Hauppauge NY 11788 631 231-0333 Common Stock, par value $0.01 per share TSRI NASDAQ Yes Yes Non-accelerated Filer true false false 2143712 9079280 7382320 535760 515152 181000 181000 11028278 12081335 69309 79618 496630 248534 21209257 20306959 307099 270606 33106 69599 31761 48772 665407 459171 1255500 1333500 785883 785883 283000 344000 24263914 23347884 1637141 1663990 3294535 3663326 1224138 1266993 53286 11260 184833 150167 6393933 6755736 510747 342260 6904680 7097996 1 1 500000 500000 0.01 0.01 12500000 12500000 3322527 3322527 2143712 2143712 33226 33226 7727796 7676742 23218880 22212107 30979902 29922075 1178815 1178815 13726895 13726895 17253007 16195180 106227 54708 17359234 16249888 24263914 23347884 21657477 26030816 44170767 52230244 17839415 21399606 36325994 43166518 3185104 3625172 6436865 7302777 21024519 25024778 42762859 50469295 632958 1006038 1407908 1760949 27022 -16670 23776 -35838 7648 -1480 10608 -11480 667628 987888 1442292 1713631 181000 301000 384000 519000 486628 686888 1058292 1194631 26643 13055 51519 26052 459985 673833 1006773 1168579 0.21 0.31 0.47 0.55 0.2 0.3 0.45 0.52 2143712 2139861 2143712 2143155 2250118 2232332 2248851 2234473 3298549 32986 7473866 20470042 -13514003 14462891 69674 14532565 12997 12997 69216 69216 69216 494746 494746 494746 3298549 32986 7543082 20964788 -13514003 15026853 82671 15109524 13055 13055 116426 116426 116426 69216 69216 69216 673833 673833 673833 3298549 32986 7612298 21638621 -13630429 15653476 95726 15749202 3322527 33226 7676742 22212107 -13726895 16195180 54708 16249888 24876 24876 25527 25527 25527 546788 546788 546788 3322527 33226 7702269 22758895 -13726895 16767495 79584 16847079 26643 26643 25527 25527 25527 459985 459985 459985 3322527 33226 7727796 23218880 -13726895 17253007 106227 17359234 1058292 1194631 114493 123269 10608 -11480 61000 437000 3083 20724 51054 138432 -1053057 -868689 -10309 38240 248096 129599 -31795 -17011 -14498 -395640 -193375 42026 5730 -42855 37501 -597566 1706960 1883521 500000 500000 490000 3584 -10000 -503584 -61882 116426 -178308 1696960 1201629 7382320 6490158 9079280 7691787 306000 44000 52000 37000 298000 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">1.</span></td><td><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Basis of Presentation</span></span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The accompanying condensed consolidated interim financial statements include the accounts of TSR, Inc. and its subsidiaries. Unless otherwise stated or the context otherwise requires, the terms “we,” “us,” “our,” and the “Company” refer to TSR, Inc. and its subsidiaries. All significant inter-company balances and transactions have been eliminated in consolidation. The condensed consolidated balance sheet as of May 31, 2023, which has been derived from audited financial statements, and the unaudited interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America applying to interim financial information and with the instructions to Form 10-Q of Regulation S-X of the Securities and Exchange Commission (the “SEC”). Accordingly, certain information and footnote disclosures required by accounting principles generally accepted in the United States of America and normally included in the Company’s annual financial statements have been condensed or omitted. These condensed consolidated interim financial statements as of and for the three months and six months ended November 30, 2023 are unaudited; however, in the opinion of management, such statements include all adjustments (consisting of normal recurring adjustments) necessary to present fairly the consolidated financial position, results of operations and cash flows of the Company for the periods presented. The results of operations for the interim periods presented are not necessarily indicative of the results that might be expected for future interim periods or for the full year ending May 31, 2024. These condensed consolidated interim financial statements should be read in conjunction with the Company’s consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended May 31, 2023.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 58.5pt; text-align: justify; text-indent: -4.5pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Recent</span></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Accounting Pronouncements</span></span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In June 2016, the Financial Accounting Standards Board issued Accounting Standards Update (“ASU”) No. 2016-13, <i>Financial Instruments – Credit Losses</i> (Topic 326) (“ASU 2016-13”), which requires financial assets to be presented at the net amount to be collected, with an allowance for credit losses to be deducted from the amortized cost basis of the financial asset such that the net carrying value of the asset is presented as the amount expected to be collected. Under ASU 2016-13, the entity’s statement of operations is required to reflect the measurement of credit losses for newly recognized financial assets, as well as expected increases or decreases in expected credit losses that have taken place during the period. For public business entities, ASU 2016-013 is effective for fiscal years beginning after December 15, 2022. The Company adopted ASU No. 2016-13 on June 1, 2023 and the adoption of this update did not have a significant impact on the Company’s condensed consolidated financial statements.</span></p> <span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Basis of Presentation</span></span><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The accompanying condensed consolidated interim financial statements include the accounts of TSR, Inc. and its subsidiaries. Unless otherwise stated or the context otherwise requires, the terms “we,” “us,” “our,” and the “Company” refer to TSR, Inc. and its subsidiaries. All significant inter-company balances and transactions have been eliminated in consolidation. The condensed consolidated balance sheet as of May 31, 2023, which has been derived from audited financial statements, and the unaudited interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America applying to interim financial information and with the instructions to Form 10-Q of Regulation S-X of the Securities and Exchange Commission (the “SEC”). Accordingly, certain information and footnote disclosures required by accounting principles generally accepted in the United States of America and normally included in the Company’s annual financial statements have been condensed or omitted. These condensed consolidated interim financial statements as of and for the three months and six months ended November 30, 2023 are unaudited; however, in the opinion of management, such statements include all adjustments (consisting of normal recurring adjustments) necessary to present fairly the consolidated financial position, results of operations and cash flows of the Company for the periods presented. The results of operations for the interim periods presented are not necessarily indicative of the results that might be expected for future interim periods or for the full year ending May 31, 2024. These condensed consolidated interim financial statements should be read in conjunction with the Company’s consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended May 31, 2023.</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Recent</span></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Accounting Pronouncements</span></span></td> </tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In June 2016, the Financial Accounting Standards Board issued Accounting Standards Update (“ASU”) No. 2016-13, <i>Financial Instruments – Credit Losses</i> (Topic 326) (“ASU 2016-13”), which requires financial assets to be presented at the net amount to be collected, with an allowance for credit losses to be deducted from the amortized cost basis of the financial asset such that the net carrying value of the asset is presented as the amount expected to be collected. Under ASU 2016-13, the entity’s statement of operations is required to reflect the measurement of credit losses for newly recognized financial assets, as well as expected increases or decreases in expected credit losses that have taken place during the period. For public business entities, ASU 2016-013 is effective for fiscal years beginning after December 15, 2022. The Company adopted ASU No. 2016-13 on June 1, 2023 and the adoption of this update did not have a significant impact on the Company’s condensed consolidated financial statements.</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">2.</span></td><td><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Net Income Per Common Share</span></span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Basic net income per common share is computed by dividing net income available to common stockholders of TSR, Inc. by the weighted average number of common shares outstanding during the reporting period, excluding the effects of any potentially dilutive securities. During the quarter ended February 28, 2021, the Company granted time and performance vesting restricted stock awards under its 2020 Equity Incentive Plan (see Note 13 for further information). Diluted earnings per share gives effect to all potentially dilutive common shares outstanding during the reporting period. The common stock equivalents associated with these restricted stock awards of 106,406, 92,471, 105,139, and 70,816 have been included for dilutive shares outstanding for the three and six months ended November 30, 2023 and 2022, respectively.</span></p> 106406 92471 105139 70816 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">3.</span></td><td><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Cash and Cash Equivalents</span></span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company considers short-term highly liquid investments with original maturities of three months or less at the time of purchase to be cash equivalents. Cash and cash equivalents were comprised of the following as of November 30, 2023 and May 31, 2023:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">November 30, <br/>2023</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">May 31, <br/>2023</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Cash in banks</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">4,143,248</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">7,010,568</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; "> <td><span style="font-family: Times New Roman, Times, Serif">Certificates of deposit</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,517,745</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-70; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Money market funds</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,418,287</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">371,752</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">9,079,280</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">7,382,320</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <span style="font-family: Times New Roman, Times, Serif">The Company considers short-term highly liquid investments with original maturities of three months or less at the time of purchase to be cash equivalents. Cash and cash equivalents were comprised of the following as of November 30, 2023 and May 31, 2023:</span><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">November 30, <br/>2023</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">May 31, <br/>2023</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Cash in banks</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">4,143,248</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">7,010,568</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; "> <td><span style="font-family: Times New Roman, Times, Serif">Certificates of deposit</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,517,745</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-70; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Money market funds</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,418,287</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">371,752</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">9,079,280</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">7,382,320</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> 4143248 7010568 1517745 3418287 371752 9079280 7382320 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">4.</span></td><td><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Fair Value of Financial Instruments</span></span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Accounting Standards Codification (“ASC”) Topic 825, <i>Financial Instruments</i>, requires disclosure of the fair value of certain financial instruments. For cash and cash equivalents, accounts receivable, accounts and other payables, accrued liabilities and advances from customers, the amounts presented in the condensed consolidated financial statements approximate fair value because of the short-term maturities of these instruments.</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">5.</span></td><td><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Certificates of Deposit and Marketable Securities</span></span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company has characterized its investments in marketable securities, based on the priority of the inputs used to value the investments, into a three-level fair value hierarchy. The fair value hierarchy gives the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1) and lowest priority to unobservable inputs (Level 3). If the inputs used to measure the investments fall within different levels of the hierarchy, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Investments recorded in the accompanying condensed consolidated balance sheets are categorized based on the inputs to valuation techniques as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.75in"></td><td style="width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Level 1 - These are investments where values are based on unadjusted quoted prices for identical assets in an active market the Company has the ability to access.</span></td></tr></table> <p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.75in"></td><td style="width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Level 2 - These are investments where values are based on quoted market prices that are not active or model derived valuations in which all significant inputs are observable in active markets.</span></td></tr></table> <p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.75in"></td><td style="width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Level 3 - These are investments where values are derived from techniques in which one or more significant inputs are unobservable.</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The following are the major categories of assets measured at fair value on a recurring basis as of November 30, 2023 and May 31, 2023 using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2) and significant unobservable inputs (Level 3):</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">November 30, 2023</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Level 1</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Level 2</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Level 3</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Total</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%"><span style="font-family: Times New Roman, Times, Serif">Certificates of Deposit</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">500,000</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-71; font-family: Times New Roman, Times, Serif">    -</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-72; font-family: Times New Roman, Times, Serif">     -</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">500,000</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Equity Securities</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">35,760</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-73; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-74; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">35,760</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">535,760</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-hidden: hidden-fact-75; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-hidden: hidden-fact-76; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">535,760</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">May 31, 2023</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Level 1</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Level 2</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Level 3</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Total</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%"><span style="font-family: Times New Roman, Times, Serif">Certificates of Deposit</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">490,000</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-77; font-family: Times New Roman, Times, Serif">      -</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-78; font-family: Times New Roman, Times, Serif">     -</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">490,000</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Equity Securities</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">25,152</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-79; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-80; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">25,152</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">515,152</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-hidden: hidden-fact-81; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-hidden: hidden-fact-82; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left">$<span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">515,152</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Based upon the Company’s intent and ability to hold its certificates of deposit to maturity (which range up to twelve (12) months at purchase), such securities have been classified as held-to-maturity and are carried at amortized cost, which approximates market value. The Company’s equity securities are classified as trading securities, which are carried at fair value, as determined by quoted market prices, which is a Level 1 input, as established by the fair value hierarchy. The related unrealized gains and losses are included in earnings. The Company’s marketable securities at November 30, 2023 and May 31, 2023 are summarized as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif">November 30, 2023</span></td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Amortized<br/> Cost</span></td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Gross<br/> Unrealized<br/> Holding<br/> Gains</span></td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Gross<br/> Unrealized<br/> Holding<br/> Losses</span></td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Recorded<br/> Value</span></td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%"><span style="font-family: Times New Roman, Times, Serif">Certificates of Deposit</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">500,000</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-83; font-family: Times New Roman, Times, Serif">-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-84; font-family: Times New Roman, Times, Serif">      -</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">500,000</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Equity Securities</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">16,866</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">18,894</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; padding-bottom: 1.5pt; text-align: right"><span style="-sec-ix-hidden: hidden-fact-85; font-family: Times New Roman, Times, Serif">  -</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">35,760</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">516,866</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">18,894</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-hidden: hidden-fact-86; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">535,760</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif">May 31, 2023</span></td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Amortized <br/>Cost</span></td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Gross<br/> Unrealized <br/>Holding <br/>Gains</span></td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Gross <br/>Unrealized <br/>Holding <br/>Losses</span></td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Recorded <br/>Value</span></td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%"><span style="font-family: Times New Roman, Times, Serif">Certificates of Deposit</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">490,000</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-87; font-family: Times New Roman, Times, Serif">-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-88; font-family: Times New Roman, Times, Serif">       -</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">490,000</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Equity Securities</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">16,866</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">8,286</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-89; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">25,152</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">506,866</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">8,286</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-hidden: hidden-fact-90; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">515,152</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company’s investments in marketable securities consist primarily of investments in equity securities. Market values were determined for each individual security in the investment portfolio. When evaluating the investments for other-than-temporary impairment, the Company reviews factors such as length of time and extent to which fair value has been below cost basis, the financial condition of the issuer, and the Company’s ability and intent to hold the investment for a period of time, which may be sufficient for anticipated recovery in market values.</span></p> <span style="font-family: Times New Roman, Times, Serif">The following are the major categories of assets measured at fair value on a recurring basis as of November 30, 2023 and May 31, 2023 using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2) and significant unobservable inputs (Level 3):</span><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">November 30, 2023</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Level 1</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Level 2</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Level 3</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Total</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%"><span style="font-family: Times New Roman, Times, Serif">Certificates of Deposit</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">500,000</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-71; font-family: Times New Roman, Times, Serif">    -</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-72; font-family: Times New Roman, Times, Serif">     -</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">500,000</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Equity Securities</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">35,760</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-73; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-74; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">35,760</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">535,760</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-hidden: hidden-fact-75; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-hidden: hidden-fact-76; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">535,760</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">May 31, 2023</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Level 1</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Level 2</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Level 3</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Total</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%"><span style="font-family: Times New Roman, Times, Serif">Certificates of Deposit</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">490,000</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-77; font-family: Times New Roman, Times, Serif">      -</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-78; font-family: Times New Roman, Times, Serif">     -</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">490,000</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Equity Securities</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">25,152</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-79; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-80; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">25,152</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">515,152</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-hidden: hidden-fact-81; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-hidden: hidden-fact-82; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left">$<span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">515,152</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> 500000 500000 35760 35760 535760 535760 490000 490000 25152 25152 515152 515152 The Company’s marketable securities at November 30, 2023 and May 31, 2023 are summarized as follows:<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif">November 30, 2023</span></td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Amortized<br/> Cost</span></td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Gross<br/> Unrealized<br/> Holding<br/> Gains</span></td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Gross<br/> Unrealized<br/> Holding<br/> Losses</span></td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Recorded<br/> Value</span></td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%"><span style="font-family: Times New Roman, Times, Serif">Certificates of Deposit</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">500,000</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-83; font-family: Times New Roman, Times, Serif">-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-84; font-family: Times New Roman, Times, Serif">      -</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">500,000</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Equity Securities</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">16,866</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">18,894</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; padding-bottom: 1.5pt; text-align: right"><span style="-sec-ix-hidden: hidden-fact-85; font-family: Times New Roman, Times, Serif">  -</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">35,760</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">516,866</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">18,894</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-hidden: hidden-fact-86; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">535,760</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif">May 31, 2023</span></td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Amortized <br/>Cost</span></td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Gross<br/> Unrealized <br/>Holding <br/>Gains</span></td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Gross <br/>Unrealized <br/>Holding <br/>Losses</span></td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Recorded <br/>Value</span></td><td style="text-align: center; padding-bottom: 1.5pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%"><span style="font-family: Times New Roman, Times, Serif">Certificates of Deposit</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">490,000</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-87; font-family: Times New Roman, Times, Serif">-</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: hidden-fact-88; font-family: Times New Roman, Times, Serif">       -</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">490,000</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Equity Securities</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">16,866</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">8,286</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: hidden-fact-89; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">25,152</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">506,866</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">8,286</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-sec-ix-hidden: hidden-fact-90; font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">515,152</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> 500000 500000 16866 18894 35760 516866 18894 535760 490000 490000 16866 8286 25152 506866 8286 515152 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">6.</span></td><td><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Other Matters</span></span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">From time to time, the Company is party to various lawsuits, some involving material amounts. Management is not aware of any lawsuits that would have a material adverse impact on the consolidated financial position of the Company except for the litigation disclosed elsewhere in this report, including in Notes 9 and 11 to the condensed consolidated financial statements.</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">7.</span></td><td><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Leases</span></span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company leases the space for its offices in Hauppauge, New York and Edison, New Jersey. Under ASC 842, at contract inception we determine whether the contract is or contains a lease and whether the lease should be classified as an operating or finance lease. Operating leases are in right-of-use assets and operating lease liabilities are in our condensed consolidated balance sheets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company’s leases for its offices are classified as operating leases.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The lease agreements for Hauppauge, New York and Edison, New Jersey expire on December 31, 2026 and May 31, 2027, respectively, and do not include any renewal options.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In addition to the monthly base amounts in the lease agreements, the Company is required to pay real estate taxes and operating expenses during the lease terms.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">For the three months ended November 30, 2023 and 2022, the Company’s operating lease expense for these leases was $69,686 and $63,905, respectively. For the six months ended November 30, 2023 and 2022, the Company’s operating lease expense for these leases was $136,908 and $148,882, respectively. These expenses were all included in selling, general and administrative expenses.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As there are no explicit rates provided in our leases, the Company’s incremental borrowing rate was used based on the information available as of the commencement date in determining the present value of the future lease payments. Future minimum lease payments under non-cancellable operating leases as of November 30, 2023 are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: center"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify">Twelve Months Ending November 30,</td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 88%; text-align: justify">2024</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">233,748</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">240,956</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">247,558</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify; padding-bottom: 1.5pt">2027</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">74,998</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Total undiscounted operating lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">797,260</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify; padding-bottom: 1.5pt">Less imputed interest</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">101,680</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 4pt">Present value of operating lease payments</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">695,580</td><td style="padding-bottom: 4pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: center"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The following table sets forth the right-of-use assets and operating lease liabilities as of November 30, 2023:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td>Assets</td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 88%; text-align: left; padding-bottom: 4pt">Right-of-use assets, net</td><td style="width: 1%; padding-bottom: 4pt"> </td> <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">$</td><td style="width: 9%; border-bottom: Black 4pt double; text-align: right">665,407</td><td style="width: 1%; padding-bottom: 4pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td>Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current operating lease liabilities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">184,833</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left; padding-bottom: 1.5pt">Long-term operating lease liabilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">510,747</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4pt">Total operating lease liabilities</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">695,580</td><td style="padding-bottom: 4pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The weighted average remaining lease term for the Company’s operating leases is 3.3 years. The weighted average incremental borrowing rate was 8.43%.</p> 69686 63905 136908 148882 Future minimum lease payments under non-cancellable operating leases as of November 30, 2023 are as follows:<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify">Twelve Months Ending November 30,</td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 88%; text-align: justify">2024</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">233,748</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">240,956</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">247,558</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify; padding-bottom: 1.5pt">2027</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">74,998</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Total undiscounted operating lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">797,260</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify; padding-bottom: 1.5pt">Less imputed interest</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">101,680</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 4pt">Present value of operating lease payments</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">695,580</td><td style="padding-bottom: 4pt; text-align: left"> </td></tr> </table> 233748 240956 247558 74998 797260 101680 695580 <span style="font-family: Times New Roman, Times, Serif">The following table sets forth the right-of-use assets and operating lease liabilities as of November 30, 2023:</span><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td>Assets</td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 88%; text-align: left; padding-bottom: 4pt">Right-of-use assets, net</td><td style="width: 1%; padding-bottom: 4pt"> </td> <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">$</td><td style="width: 9%; border-bottom: Black 4pt double; text-align: right">665,407</td><td style="width: 1%; padding-bottom: 4pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td>Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current operating lease liabilities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">184,833</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left; padding-bottom: 1.5pt">Long-term operating lease liabilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">510,747</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4pt">Total operating lease liabilities</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">695,580</td><td style="padding-bottom: 4pt; text-align: left"> </td></tr> </table> 665407 184833 510747 695580 P3Y3M18D 0.0843 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">8.</span></td><td><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Credit Facility</span></span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On November 27, 2019, TSR closed on a revolving credit facility (the “Credit Facility”) pursuant to a Loan and Security Agreement with Access Capital, Inc. (the “Lender”) which provides funding to TSR, Inc. and its direct and indirect subsidiaries, TSR Consulting Services, Inc., Logixtech Solutions, LLC and Eurologix, S.A.R.L., each of which, together with TSR, Inc., is a borrower under the Credit Facility. Each of the borrowers has provided a security interest to the Lender in all of their respective assets to secure amounts borrowed under the Credit Facility.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify; text-indent: 0.7pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">TSR, Inc. expects to utilize the Credit Facility for working capital and general corporate purposes. The maximum amount that may be advanced under the Credit Facility at any time shall not exceed $2,000,000.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify; text-indent: 0.7pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Advances under the Credit Facility accrue interest at a rate per annum equal to (x) the “base rate” or “prime rate” announced by Citibank, N.A. from time to time, which shall be increased or decreased, as the case may be, in an amount equal to each increase or decrease in such “base rate” or “prime rate,” plus (y) 1.75%. The prime rate as of November 30, 2023 was 8.50%, indicating an interest rate of 10.25% on the Credit Facility. The initial term of the Credit Facility is five years, which shall automatically renew for successive five-year periods unless either TSR or the Lender gives written notice to the other of termination at least 60 days prior to the expiration date of the then-current term.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">TSR, Inc. is obliged to satisfy certain financial covenants and minimum borrowing requirements under the Credit Facility, and to pay certain fees, including prepayment fees, and provide certain financial information to the Lender. The Company was in compliance with all covenants at November 30, 2023.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As of November 30, 2023, the net payments exceeded borrowings outstanding against the Credit Facility resulting in a receivable from the Lender of $55,811 which is included in “Other receivables” on the condensed consolidated balance sheet. The amount the Company has borrowed fluctuates and, at times, it has utilized the maximum amount of $2,000,000 available under the facility to fund its payroll and other obligations.</span></p> 2000000 0.0175 0.085 0.1025 55811 2000000 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">9.</span></td><td><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Legal Settlement with Investor</span></span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On April 1, 2020, the Company entered into a binding term sheet (“Term Sheet”) with Zeff Capital, L.P. (“Zeff”) pursuant to which it agreed, among other things, to pay Zeff an amount of $900,000 over a period of three years in cash or cash and stock in settlement of expenses incurred by Zeff during its solicitations in 2018 and 2019 in connection with the annual meetings of the Company, the costs incurred in connection with the litigation initiated by and against the Company as well as negotiation, execution and enforcement of the Settlement and Release Agreement, dated as of August 30, 2019, by and between the Company, Zeff and certain other parties. In exchange for certain releases, the Term Sheet called for a cash payment of $300,000 on June 30, 2021, a second cash payment of $300,000 on June 30, 2022 and a third payment of $300,000 also on June 30, 2022, which could be paid in cash or common stock at the Company’s option. There was no interest due on these payments. <span>The Company accrued $818,000, the estimated present value of these payments using an effective interest rate of 5%, in the quarter ended February 29, 2020, as the events relating to the expense occurred prior to such date. The $300,000 payment due on June 30, 2021, was paid when due. The two cash payments of $300,000 each were made by June 30, 2022 in full satisfaction of the settlement.</span></span></p> 900000 P3Y 300000 300000 300000 818000 0.05 300000 300000 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">10.</span></td><td><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Intangible Assets</span></span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company amortizes its intangible assets over their estimated useful lives and will review these assets for impairment when there is evidence that events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of these assets is measured by comparing the carrying amounts to the future undiscounted cash flows the assets are expected to generate. If intangible assets are considered to be impaired, the impairment to be recognized equals the amount by which the carrying value of the asset exceeds its fair market value.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Intangible assets are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify; text-indent: 2in"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify; text-indent: 2in"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">May 31,</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">November 30,</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Amortization</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Database (estimated life 5 years)</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">103,500</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">23,000</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">80,500</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Trademark (estimated life 3 years)</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-91; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Customer relationships (estimated life 15 years)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,225,000</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">50,000</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,175,000</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify; padding-bottom: 4pt; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Total</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,333,500</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">78,000</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,255,500</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify; text-indent: 2in"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">No instances of triggering events or impairment indicators were identified at November 30, 2023.</span></p> <span style="font-family: Times New Roman, Times, Serif">Intangible assets are as follows:</span><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">May 31,</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">November 30,</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Amortization</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Database (estimated life 5 years)</span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">103,500</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">23,000</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">80,500</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Trademark (estimated life 3 years)</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-91; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Customer relationships (estimated life 15 years)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,225,000</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">50,000</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,175,000</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify; padding-bottom: 4pt; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Total</span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,333,500</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">78,000</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 4pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,255,500</span></td><td style="padding-bottom: 4pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> P5Y 103500 23000 80500 P3Y 5000 5000 P15Y 1225000 50000 1175000 1333500 78000 1255500 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">11.</span></td><td><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Related Party Transactions</span></span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On January 5, 2021, the members of the Board of Directors of TSR, Inc. other than Robert Fitzgerald approved providing a waiver to QAR Industries, Inc. for its contemplated acquisition of shares owned by Fintech Consulting LLC under the Company’s prior Amended and Restated Rights Agreement so that a distribution date would not occur as a result of the acquisition. QAR Industries, Inc. and Fintech Consulting LLC were both principal stockholders of the Company, each owning more than 5% of the Company’s outstanding common stock prior to the consummation of the acquisition. Robert Fitzgerald is the President and majority stockholder of QAR Industries, Inc. The other directors of the Company are not affiliated with QAR Industries, Inc.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 58.5pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On February 3, 2021, the acquisition was completed and QAR Industries, Inc. purchased 348,414 shares of TSR, Inc. common stock from Fintech Consulting LLC at a price of $7.25 per share. At the same time, Bradley M. Tirpak, Chairman of TSR, Inc., purchased 27,586 shares of the Company’s common stock from Fintech Consulting LLC at a price of $7.25 per share.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On December 1, 2021, Fintech Consulting LLC (the “Plaintiff”) filed a complaint against the Company in the United States District Court for the District of New Jersey, related to the foregoing transaction. The named defendants in the complaint were the Company, QAR Industries, Inc., Robert E. Fitzgerald, a director and a stockholder of QAR Industries, Inc., and Bradley Tirpak (the “defendants”). The complaint purported to assert claims against the Defendants under state law and Section 10(b) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”) in connection with a Share Purchase Agreement, dated January 31, 2021, by and between the Plaintiff, as the seller of shares of the Company’s common stock, and QAR Industries, Inc. and Mr. Tirpak, as the purchasers of such shares (the “SPA”). The Plaintiff sought (i) judgment declaring the transactions represented by the SPA null and void and for the return of the shares; (ii) judgment cancelling the SPA and returning the shares in exchange for return of the purchase price; (iii) judgment unwinding the transaction; (iv) compensatory damages; (v) punitive damages; (vi) pre-judgment interest; (vii) costs of the lawsuit including attorneys’ fees; and (viii) such other relief as the Court may find appropriate. The Plaintiff filed its first amended complaint on March 2, 2022 which the Defendants moved to dismiss on April 19, 2022. On December 7, 2022, the court granted the Defendants’ motion and dismissed the New Jersey Action on jurisdictional grounds.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Following the dismissal of the original lawsuit, the Plaintiff filed another complaint relating to the SPA against the Defendants on January 12, 2023, in the Court of Chancery of the State of Delaware (the “Delaware Chancery Action”), asserting claims and seeking relief substantially similar to that which was asserted and sought in the preceding lawsuit. The Delaware Chancery Action was dismissed without prejudice by the court on January 23, 2023.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On January 22, 2023, The Plaintiff filed a complaint against the Company in the United States District Court for the District of Delaware (the “Delaware Federal Action”). The Delaware Federal Action, in sum and substance, asserted claims and sought relief substantially similar to that contained in both the New Jersey Action and the Delaware Chancery Action.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify; text-indent: 0.7pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Although the Company believed the Delaware Federal Action described above to be without merit, to avoid the time and expense of litigation, the Company negotiated with the Plaintiff to settle this matter pursuant to a settlement agreement and release dated April 24, 2023. An amount of $75,000 was paid in the fourth quarter of fiscal year 2023 to settle this matter. Upon the payment of the settlement amount (i) the Plaintiff forever released and discharged the Defendants from any and all claims or liability of any nature whatsoever; (ii) the Defendants forever released and discharged the Plaintiff from any and all claims or liability of any nature whatsoever that relate to the Delaware Federal Action or the SPA; and (iii) the Plaintiff filed a Stipulation of Dismissal with Prejudice on April 27, 2023.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify; text-indent: 0.7pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company has provided placement services for an entity in which a Board of Director of the Company is the former CEO. There were no revenues for such services in the three months ended November 30, 2023, and 2022. Revenues for such services in the six months ended November 30, 2023, and 2022 were approximately $17,000 and $36,000, respectively. There were no amounts outstanding as accounts receivable from this entity as of November 30, 2023, or November 30, 2022.</span></p> 0.05 348414 7.25 27586 7.25 75000 17000 36000 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">12.</span></td><td><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Common Stock</span></span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Our certificate of incorporation, as amended, authorizes the issuance of up to 12,500,000 shares of common stock, $0.01 par value per share.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify; text-indent: 0.7pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On October 8, 2021, the Company filed an automatic shelf registration statement on Form S-3 (File No. 333-260152) (the “2021 TSRI Shelf”) which contains (i) a base prospectus, which covers the offering, issuance and sale by the Company of up to $5,000,000 in the aggregate of shares of common stock from time to time in one or more offerings; and (ii) a sales agreement prospectus, which covers the offering, issuance and sale by the Company of up to $4,167,000 in the aggregate of shares of common stock that may be issued and sold from time to time under an at-the-market sales agreement (the “2021 ATM”) by and between the Company and A.G.P./Alliance Global Partners, as sales agent (the “2021 Agent”). The $4,167,000 of common stock that may be offered, issued and sold under the sales agreement prospectus is included in the $5,000,000 of shares of common stock that may be offered, issued and sold by the Company under the base prospectus. Upon termination of the sales agreement, any portion of the $4,167,000 included in the sales agreement prospectus that is not sold pursuant to the sales agreement will be available for sale in other offerings pursuant to the base prospectus and if no shares are sold under the agreement, the full $4,167,000 of securities may be sold in other offerings pursuant to the base prospectus. Under the 2021 ATM, we pay the 2021 Agent a commission rate equal to 3.0% of the gross sales price per share of all shares sold through the 2021 Agent under the sales agreement.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify; text-indent: 0.7pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">During the fiscal year ended May 31, 2022, we sold an aggregate of 142,500 shares of common stock pursuant to the 2021 ATM for total gross proceeds of $1,965,623 at an average selling price of $13.79 per share, resulting in net proceeds of $1,783,798 after deducting $181,825 in commissions and other transactions costs. There were no shares sold during the quarters or six months ended November 30, 2023 and 2022.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify; text-indent: 0.7pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The 2021 TSRI Shelf is currently our only active shelf-registration statement. We may offer TSR, Inc. common stock registered under the 2021 TSRI Shelf from time to time in response to market conditions or other circumstances if we believe such a plan of financing is in the best interests of our stockholders. We believe that the 2021 TSRI Shelf provides us with the flexibility to raise additional capital to finance our operations as needed, however, there is no assurance we will be successful in doing so.</span></p> 12500000 0.01 5000000 4167000 4167000 5000000 4167000 4167000 0.03 142500 1965623 13.79 1783798 181825 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">13.</span></td><td><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Stock-based Compensation Expense</span></span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On January 28, 2021, the Company granted 108,333 shares in time vesting restricted stock awards and 69,167 shares in time and performance vesting restricted stock awards to officers, directors and key employees under the TSR, Inc. 2020 Equity Incentive Plan (the “Plan”). The time vesting shares vest in tranches at the one-, two- and three-year anniversaries of the grants (“service condition”). These shares had a grant date fair value of $826,000 based on the closing price of the Company’s common stock on the day prior to the grants. The associated compensation expense is recognized on a straight-line basis over the time between grant date and the date the shares vest (the “service period”).</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The time and performance vesting shares also vest in tranches at or after the two- and three-year anniversaries of the grants. The performance condition is defined in the grant agreements and relates to the market price of the Company’s common stock over a stated period of time (“market condition”). These shares had a grant date value of $262,000 based on the closing price of the Company’s common stock on the day prior to the grants discounted by an estimated forfeiture rate of 40-60%. The Company took into account the historical volatility of its common stock to assess the probability of satisfying the market condition. The associated compensation expense is recognized on a straight-line basis between the time the achievement of the performance criteria is deemed probable and the time the shares may vest. The market condition for the shares that vest on the two-year anniversary was met in October 2021. During the quarters ended November 30, 2023 and 2022, $25,527 and $69,216, respectively, have been recorded as stock-based compensation expense and included in selling, general and administrative expenses. During the six months ended November 30, 2023 and 2022, $51,054 and $138,432, respectively, have been recorded as stock-based compensation expense and included in selling, general and administrative expenses. As of November 30, 2023, there is approximately $17,018 of unearned compensation expense that will be expensed through January 2024; 142,666 stock awards expected to vest; 82,499 awards vested to date, of which 16,635 were forfeited to pay taxes applicable to the stock awards.</span></p> 108333 69167 826000 262000 0.40 0.60 25527 69216 51054 138432 17018 142666 82499 16635 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">14.</span></td><td><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration:underline">Stock Repurchase Program</span></span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On September 12, 2022, the Board of Directors authorized a stock repurchase program of up to $500,000 of the Company’s outstanding common stock, par value $0.01 per share. The stock repurchase program commenced two business days after the filing of the related Form 8-K and is authorized for twelve (12) months following the commencement date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The shares may be repurchased from time to time in open market transactions at prevailing market prices, in privately negotiated transactions, or by other means in accordance with federal securities laws. The actual timing, number and value of shares repurchased under the program will be determined by the Board of Directors at its discretion and will depend on a number of factors, including the market price of the Company’s stock, general market and economic conditions, and applicable legal and contractual requirements. The Company has no obligation or commitment to repurchase all or any portion of the shares covered by this authorization.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">During the quarter and six months ended November 30, 2022, 14,817 shares of the Company’s common stock were repurchased at an aggregate cost of $116,426. No shares were repurchased in the quarter and six months ended November 30, 2023.</span></p> 500000 0.01 14817 116426 false --05-31 Q2 0000098338 EXCEL 52 Financial_Report.xlsx IDEA: XBRL DOCUMENT begin 644 Financial_Report.xlsx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end XML 53 Show.js IDEA: XBRL DOCUMENT // Edgar(tm) Renderer was created by staff of the U.S. Securities and Exchange Commission. Data and content created by government employees within the scope of their employment are not subject to domestic copyright protection. 17 U.S.C. 105. var Show={};Show.LastAR=null,Show.showAR=function(a,r,w){if(Show.LastAR)Show.hideAR();var e=a;while(e&&e.nodeName!='TABLE')e=e.nextSibling;if(!e||e.nodeName!='TABLE'){var ref=((window)?w.document:document).getElementById(r);if(ref){e=ref.cloneNode(!0); e.removeAttribute('id');a.parentNode.appendChild(e)}} if(e)e.style.display='block';Show.LastAR=e};Show.hideAR=function(){Show.LastAR.style.display='none'};Show.toggleNext=function(a){var e=a;while(e.nodeName!='DIV')e=e.nextSibling;if(!e.style){}else if(!e.style.display){}else{var d,p_;if(e.style.display=='none'){d='block';p='-'}else{d='none';p='+'} e.style.display=d;if(a.textContent){a.textContent=p+a.textContent.substring(1)}else{a.innerText=p+a.innerText.substring(1)}}} XML 54 report.css IDEA: XBRL DOCUMENT /* Updated 2009-11-04 */ /* v2.2.0.24 */ /* DefRef Styles */ ..report table.authRefData{ background-color: #def; border: 2px solid #2F4497; font-size: 1em; position: absolute; } ..report table.authRefData a { display: block; font-weight: bold; } ..report table.authRefData p { margin-top: 0px; } ..report table.authRefData .hide { background-color: #2F4497; padding: 1px 3px 0px 0px; text-align: right; } ..report table.authRefData .hide a:hover { background-color: #2F4497; } ..report table.authRefData .body { height: 150px; overflow: auto; width: 400px; } ..report table.authRefData table{ font-size: 1em; } /* Report Styles */ ..pl a, .pl a:visited { color: black; text-decoration: none; } /* table */ ..report { background-color: white; border: 2px solid #acf; clear: both; color: black; font: normal 8pt Helvetica, Arial, san-serif; margin-bottom: 2em; } ..report hr { border: 1px solid #acf; } /* Top labels */ ..report th { background-color: #acf; color: black; font-weight: bold; text-align: center; } ..report th.void { background-color: transparent; color: #000000; font: bold 10pt Helvetica, Arial, san-serif; text-align: left; } ..report .pl { text-align: left; vertical-align: top; white-space: normal; width: 200px; white-space: normal; /* word-wrap: break-word; */ } ..report td.pl a.a { cursor: pointer; display: block; width: 200px; overflow: hidden; } ..report td.pl div.a { width: 200px; } ..report td.pl a:hover { background-color: #ffc; } /* Header rows... */ ..report tr.rh { background-color: #acf; color: black; font-weight: bold; } /* Calendars... */ ..report .rc { background-color: #f0f0f0; } /* Even rows... */ ..report .re, .report .reu { background-color: #def; } ..report .reu td { border-bottom: 1px solid black; } /* Odd rows... */ ..report .ro, .report .rou { background-color: white; } ..report .rou td { border-bottom: 1px solid black; } ..report .rou table td, .report .reu table td { border-bottom: 0px solid black; } /* styles for footnote marker */ ..report .fn { white-space: nowrap; } /* styles for numeric types */ ..report .num, .report .nump { text-align: right; white-space: nowrap; } ..report .nump { padding-left: 2em; } ..report .nump { padding: 0px 0.4em 0px 2em; } /* styles for text types */ ..report .text { text-align: left; white-space: normal; } ..report .text .big { margin-bottom: 1em; width: 17em; } ..report .text .more { display: none; } ..report .text .note { font-style: italic; font-weight: bold; } ..report .text .small { width: 10em; } ..report sup { font-style: italic; } ..report .outerFootnotes { font-size: 1em; } XML 55 FilingSummary.xml IDEA: XBRL DOCUMENT 3.23.4 html 139 194 1 false 29 0 false 4 false false R1.htm 000 - Document - Document And Entity Information Sheet http://tsrconsulting.com/role/DocumentAndEntityInformation Document And Entity Information Cover 1 false false R2.htm 001 - Statement - Condensed Consolidated Balance Sheets Sheet http://tsrconsulting.com/role/ConsolidatedBalanceSheet Condensed Consolidated Balance Sheets Statements 2 false false R3.htm 002 - Statement - Condensed Consolidated Balance Sheets (Parentheticals) Sheet http://tsrconsulting.com/role/ConsolidatedBalanceSheet_Parentheticals Condensed Consolidated Balance Sheets (Parentheticals) Statements 3 false false R4.htm 003 - Statement - Condensed Consolidated Statements of Operations (Unaudited) Sheet http://tsrconsulting.com/role/ConsolidatedIncomeStatement Condensed Consolidated Statements of Operations (Unaudited) Statements 4 false false R5.htm 004 - Statement - Condensed Consolidated Statements of Equity (Unaudited) Sheet http://tsrconsulting.com/role/ShareholdersEquityType2or3 Condensed Consolidated Statements of Equity (Unaudited) Statements 5 false false R6.htm 005 - Statement - Condensed Consolidated Statements of Cash Flows (Unaudited) Sheet http://tsrconsulting.com/role/ConsolidatedCashFlow Condensed Consolidated Statements of Cash Flows (Unaudited) Statements 6 false false R7.htm 006 - Disclosure - Basis of Presentation Sheet http://tsrconsulting.com/role/BasisofPresentation Basis of Presentation Notes 7 false false R8.htm 007 - Disclosure - Net Income Per Common Share Sheet http://tsrconsulting.com/role/NetIncomePerCommonShare Net Income Per Common Share Notes 8 false false R9.htm 008 - Disclosure - Cash and Cash Equivalents Sheet http://tsrconsulting.com/role/CashandCashEquivalents Cash and Cash Equivalents Notes 9 false false R10.htm 009 - Disclosure - Fair Value of Financial Instruments Sheet http://tsrconsulting.com/role/FairValueofFinancialInstruments Fair Value of Financial Instruments Notes 10 false false R11.htm 010 - Disclosure - Certificates of Deposit and Marketable Securities Sheet http://tsrconsulting.com/role/CertificatesofDepositandMarketableSecurities Certificates of Deposit and Marketable Securities Notes 11 false false R12.htm 011 - Disclosure - Other Matters Sheet http://tsrconsulting.com/role/OtherMatters Other Matters Notes 12 false false R13.htm 012 - Disclosure - Leases Sheet http://tsrconsulting.com/role/Leases Leases Notes 13 false false R14.htm 013 - Disclosure - Credit Facility Sheet http://tsrconsulting.com/role/CreditFacility Credit Facility Notes 14 false false R15.htm 014 - Disclosure - Legal Settlement with Investor Sheet http://tsrconsulting.com/role/LegalSettlementwithInvestor Legal Settlement with Investor Notes 15 false false R16.htm 015 - Disclosure - Intangible Assets Sheet http://tsrconsulting.com/role/IntangibleAssets Intangible Assets Notes 16 false false R17.htm 016 - Disclosure - Related Party Transactions Sheet http://tsrconsulting.com/role/RelatedPartyTransactions Related Party Transactions Notes 17 false false R18.htm 017 - Disclosure - Common Stock Sheet http://tsrconsulting.com/role/CommonStock Common Stock Notes 18 false false R19.htm 018 - Disclosure - Stock-Based Compensation Expense Sheet http://tsrconsulting.com/role/StockBasedCompensationExpense Stock-Based Compensation Expense Notes 19 false false R20.htm 019 - Disclosure - Stock Repurchase Program Sheet http://tsrconsulting.com/role/StockRepurchaseProgram Stock Repurchase Program Notes 20 false false R21.htm 020 - Disclosure - Accounting Policies, by Policy (Policies) Sheet http://tsrconsulting.com/role/AccountingPoliciesByPolicy Accounting Policies, by Policy (Policies) Policies 21 false false R22.htm 021 - Disclosure - Cash and Cash Equivalents (Tables) Sheet http://tsrconsulting.com/role/CashandCashEquivalentsTables Cash and Cash Equivalents (Tables) Tables http://tsrconsulting.com/role/CashandCashEquivalents 22 false false R23.htm 022 - Disclosure - Certificates of Deposit and Marketable Securities (Tables) Sheet http://tsrconsulting.com/role/CertificatesofDepositandMarketableSecuritiesTables Certificates of Deposit and Marketable Securities (Tables) Tables http://tsrconsulting.com/role/CertificatesofDepositandMarketableSecurities 23 false false R24.htm 023 - Disclosure - Leases (Tables) Sheet http://tsrconsulting.com/role/LeasesTables Leases (Tables) Tables http://tsrconsulting.com/role/Leases 24 false false R25.htm 024 - Disclosure - Intangible Assets (Tables) Sheet http://tsrconsulting.com/role/IntangibleAssetsTables Intangible Assets (Tables) Tables http://tsrconsulting.com/role/IntangibleAssets 25 false false R26.htm 025 - Disclosure - Net Income Per Common Share (Details) Sheet http://tsrconsulting.com/role/NetIncomePerCommonShareDetails Net Income Per Common Share (Details) Details http://tsrconsulting.com/role/NetIncomePerCommonShare 26 false false R27.htm 026 - Disclosure - Cash and Cash Equivalents (Details) - Schedule of Cash and Cash Equivalents Sheet http://tsrconsulting.com/role/ScheduleofCashandCashEquivalentsTable Cash and Cash Equivalents (Details) - Schedule of Cash and Cash Equivalents Details http://tsrconsulting.com/role/CashandCashEquivalentsTables 27 false false R28.htm 027 - Disclosure - Certificates of Deposit and Marketable Securities (Details) - Schedule of Major Categories of Assets Measured at Fair Value on a Recurring Basis Sheet http://tsrconsulting.com/role/ScheduleofMajorCategoriesofAssetsMeasuredatFairValueonaRecurringBasisTable Certificates of Deposit and Marketable Securities (Details) - Schedule of Major Categories of Assets Measured at Fair Value on a Recurring Basis Details http://tsrconsulting.com/role/CertificatesofDepositandMarketableSecuritiesTables 28 false false R29.htm 028 - Disclosure - Certificates of Deposit and Marketable Securities (Details) - Schedule of Marketable Securities Sheet http://tsrconsulting.com/role/ScheduleofMarketableSecuritiesTable Certificates of Deposit and Marketable Securities (Details) - Schedule of Marketable Securities Details http://tsrconsulting.com/role/CertificatesofDepositandMarketableSecuritiesTables 29 false false R30.htm 029 - Disclosure - Leases (Details) Sheet http://tsrconsulting.com/role/LeasesDetails Leases (Details) Details http://tsrconsulting.com/role/LeasesTables 30 false false R31.htm 030 - Disclosure - Leases (Details) - Schedule of Future Minimum Lease Payments under Non-Cancellable Operating Leases Sheet http://tsrconsulting.com/role/ScheduleofFutureMinimumLeasePaymentsunderNonCancellableOperatingLeasesTable Leases (Details) - Schedule of Future Minimum Lease Payments under Non-Cancellable Operating Leases Details http://tsrconsulting.com/role/LeasesTables 31 false false R32.htm 031 - Disclosure - Leases (Details) - Schedule of Right-Of-Use Assets and Operating Lease Liabilities Sheet http://tsrconsulting.com/role/ScheduleofRightOfUseAssetsandOperatingLeaseLiabilitiesTable Leases (Details) - Schedule of Right-Of-Use Assets and Operating Lease Liabilities Details http://tsrconsulting.com/role/LeasesTables 32 false false R33.htm 032 - Disclosure - Credit Facility (Details) Sheet http://tsrconsulting.com/role/CreditFacilityDetails Credit Facility (Details) Details http://tsrconsulting.com/role/CreditFacility 33 false false R34.htm 033 - Disclosure - Legal Settlement with Investor (Details) Sheet http://tsrconsulting.com/role/LegalSettlementwithInvestorDetails Legal Settlement with Investor (Details) Details http://tsrconsulting.com/role/LegalSettlementwithInvestor 34 false false R35.htm 034 - Disclosure - Intangible Assets (Details) - Schedule of Intangible Assets Sheet http://tsrconsulting.com/role/ScheduleofIntangibleAssetsTable Intangible Assets (Details) - Schedule of Intangible Assets Details http://tsrconsulting.com/role/IntangibleAssetsTables 35 false false R36.htm 035 - Disclosure - Intangible Assets (Details) - Schedule of Intangible Assets (Parentheticals) Sheet http://tsrconsulting.com/role/ScheduleofIntangibleAssetsTable_Parentheticals Intangible Assets (Details) - Schedule of Intangible Assets (Parentheticals) Details http://tsrconsulting.com/role/IntangibleAssetsTables 36 false false R37.htm 036 - Disclosure - Related Party Transactions (Details) Sheet http://tsrconsulting.com/role/RelatedPartyTransactionsDetails Related Party Transactions (Details) Details http://tsrconsulting.com/role/RelatedPartyTransactions 37 false false R38.htm 037 - Disclosure - Common Stock (Details) Sheet http://tsrconsulting.com/role/CommonStockDetails Common Stock (Details) Details http://tsrconsulting.com/role/CommonStock 38 false false R39.htm 038 - Disclosure - Stock-Based Compensation Expense (Details) Sheet http://tsrconsulting.com/role/StockBasedCompensationExpenseDetails Stock-Based Compensation Expense (Details) Details http://tsrconsulting.com/role/StockBasedCompensationExpense 39 false false R40.htm 039 - Disclosure - Stock Repurchase Program (Details) Sheet http://tsrconsulting.com/role/StockRepurchaseProgramDetails Stock Repurchase Program (Details) Details http://tsrconsulting.com/role/StockRepurchaseProgram 40 false false All Reports Book All Reports f10q1123_tsrinc.htm tsri-20231130.xsd tsri-20231130_cal.xml tsri-20231130_def.xml tsri-20231130_lab.xml tsri-20231130_pre.xml http://fasb.org/us-gaap/2023 http://xbrl.sec.gov/dei/2023 true true JSON 57 MetaLinks.json IDEA: XBRL DOCUMENT { "version": "2.2", "instance": { "f10q1123_tsrinc.htm": { "nsprefix": "tsri", "nsuri": "http://tsrconsulting.com/20231130", "dts": { "inline": { "local": [ "f10q1123_tsrinc.htm" ] }, "schema": { "local": [ "tsri-20231130.xsd" ], "remote": [ "http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd", "http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd", "http://www.xbrl.org/2003/xl-2003-12-31.xsd", "http://www.xbrl.org/2003/xlink-2003-12-31.xsd", "http://www.xbrl.org/2005/xbrldt-2005.xsd", "http://www.xbrl.org/2006/ref-2006-02-27.xsd", "http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd", "http://www.xbrl.org/lrr/role/net-2009-12-16.xsd", "http://www.xbrl.org/lrr/role/reference-2009-12-16.xsd", "https://www.xbrl.org/2020/extensible-enumerations-2.0.xsd", "https://www.xbrl.org/dtr/type/2020-01-21/types.xsd", "https://www.xbrl.org/dtr/type/2022-03-31/types.xsd", "https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd", "https://xbrl.fasb.org/srt/2023/elts/srt-roles-2023.xsd", "https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd", "https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd", "https://xbrl.fasb.org/us-gaap/2023/elts/us-roles-2023.xsd", "https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd", "https://xbrl.sec.gov/country/2023/country-2023.xsd", "https://xbrl.sec.gov/dei/2023/dei-2023.xsd", "https://xbrl.sec.gov/sic/2023/sic-2023.xsd" ] }, "calculationLink": { "local": [ "tsri-20231130_cal.xml" ] }, "definitionLink": { "local": [ "tsri-20231130_def.xml" ] }, "labelLink": { "local": [ "tsri-20231130_lab.xml" ] }, "presentationLink": { "local": [ "tsri-20231130_pre.xml" ] } }, "keyStandard": 184, "keyCustom": 10, "axisStandard": 13, "axisCustom": 0, "memberStandard": 18, "memberCustom": 11, "hidden": { "total": 96, "http://fasb.org/us-gaap/2023": 91, "http://xbrl.sec.gov/dei/2023": 4, "http://tsrconsulting.com/20231130": 1 }, "contextCount": 139, "entityCount": 1, "segmentCount": 29, "elementCount": 313, "unitCount": 4, "baseTaxonomies": { "http://fasb.org/us-gaap/2023": 495, "http://xbrl.sec.gov/dei/2023": 30 }, "report": { "R1": { "role": "http://tsrconsulting.com/role/DocumentAndEntityInformation", "longName": "000 - Document - Document And Entity Information", "shortName": "Document And Entity Information", "isDefault": "true", "groupType": "document", "subGroupType": "", "menuCat": "Cover", "order": "1", "firstAnchor": { "contextRef": "c0", "name": "dei:EntityRegistrantName", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "p", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true }, "uniqueAnchor": { "contextRef": "c0", "name": "dei:EntityRegistrantName", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "p", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true } }, "R2": { "role": "http://tsrconsulting.com/role/ConsolidatedBalanceSheet", "longName": "001 - Statement - Condensed Consolidated Balance Sheets", "shortName": "Condensed Consolidated Balance Sheets", "isDefault": "false", "groupType": "statement", "subGroupType": "", "menuCat": "Statements", "order": "2", "firstAnchor": { "contextRef": "c2", "name": "us-gaap:CashAndCashEquivalentsAtCarryingValue", "unitRef": "usd", "xsiNil": "false", "lang": null, "decimals": "0", "ancestors": [ "td", "tr", "table", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true }, "uniqueAnchor": { "contextRef": "c2", "name": "us-gaap:AccountsReceivableNetCurrent", "unitRef": "usd", "xsiNil": "false", "lang": null, "decimals": "0", "ancestors": [ "td", "tr", "table", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "unique": true } }, "R3": { "role": "http://tsrconsulting.com/role/ConsolidatedBalanceSheet_Parentheticals", "longName": "002 - Statement - Condensed Consolidated Balance Sheets (Parentheticals)", "shortName": "Condensed Consolidated Balance Sheets (Parentheticals)", "isDefault": "false", "groupType": "statement", "subGroupType": "parenthetical", "menuCat": "Statements", "order": "3", "firstAnchor": { "contextRef": "c2", "name": "us-gaap:AllowanceForDoubtfulAccountsReceivable", "unitRef": "usd", "xsiNil": "false", "lang": null, "decimals": "0", "ancestors": [ "td", "tr", "table", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true }, "uniqueAnchor": { "contextRef": "c2", "name": "us-gaap:AllowanceForDoubtfulAccountsReceivable", "unitRef": "usd", "xsiNil": "false", "lang": null, "decimals": "0", "ancestors": [ "td", "tr", "table", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true } }, "R4": { "role": "http://tsrconsulting.com/role/ConsolidatedIncomeStatement", "longName": "003 - Statement - Condensed Consolidated Statements of Operations (Unaudited)", "shortName": "Condensed Consolidated Statements of Operations (Unaudited)", "isDefault": "false", "groupType": "statement", "subGroupType": "", "menuCat": "Statements", "order": "4", "firstAnchor": { "contextRef": "c4", "name": "us-gaap:Revenues", "unitRef": "usd", "xsiNil": "false", "lang": null, "decimals": "0", "ancestors": [ "span", "td", "tr", "table", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true }, "uniqueAnchor": { "contextRef": "c4", "name": "us-gaap:CostOfRevenue", "unitRef": "usd", "xsiNil": "false", "lang": null, "decimals": "0", "ancestors": [ "span", "td", "tr", "table", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "unique": true } }, "R5": { "role": "http://tsrconsulting.com/role/ShareholdersEquityType2or3", "longName": "004 - Statement - Condensed Consolidated Statements of Equity (Unaudited)", "shortName": "Condensed Consolidated Statements of Equity (Unaudited)", "isDefault": "false", "groupType": "statement", "subGroupType": "", "menuCat": "Statements", "order": "5", "firstAnchor": { "contextRef": "c13", "name": "us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest", "unitRef": "usd", "xsiNil": "false", "lang": null, "decimals": "0", "ancestors": [ "span", "td", "tr", "table", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true }, "uniqueAnchor": { "contextRef": "c13", "name": "us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest", "unitRef": "usd", "xsiNil": "false", "lang": null, "decimals": "0", "ancestors": [ "span", "td", "tr", "table", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true } }, "R6": { "role": "http://tsrconsulting.com/role/ConsolidatedCashFlow", "longName": "005 - Statement - Condensed Consolidated Statements of Cash Flows (Unaudited)", "shortName": "Condensed Consolidated Statements of Cash Flows (Unaudited)", "isDefault": "false", "groupType": "statement", "subGroupType": "", "menuCat": "Statements", "order": "6", "firstAnchor": { "contextRef": "c0", "name": "us-gaap:ProfitLoss", "unitRef": "usd", "xsiNil": "false", "lang": null, "decimals": "0", "ancestors": [ "span", "td", "tr", "table", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true }, "uniqueAnchor": { "contextRef": "c0", "name": "us-gaap:DepreciationDepletionAndAmortization", "unitRef": "usd", "xsiNil": "false", "lang": null, "decimals": "0", "ancestors": [ "span", "td", "tr", "table", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "unique": true } }, "R7": { "role": "http://tsrconsulting.com/role/BasisofPresentation", "longName": "006 - Disclosure - Basis of Presentation", "shortName": "Basis of Presentation", "isDefault": "false", "groupType": "disclosure", "subGroupType": "", "menuCat": "Notes", "order": "7", "firstAnchor": { "contextRef": "c0", "name": "us-gaap:BasisOfPresentationAndSignificantAccountingPoliciesTextBlock", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true }, "uniqueAnchor": { "contextRef": "c0", "name": "us-gaap:BasisOfPresentationAndSignificantAccountingPoliciesTextBlock", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true } }, "R8": { "role": "http://tsrconsulting.com/role/NetIncomePerCommonShare", "longName": "007 - Disclosure - Net Income Per Common Share", "shortName": "Net Income Per Common Share", "isDefault": "false", "groupType": "disclosure", "subGroupType": "", "menuCat": "Notes", "order": "8", "firstAnchor": { "contextRef": "c0", "name": "us-gaap:EarningsPerShareTextBlock", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true }, "uniqueAnchor": { "contextRef": "c0", "name": "us-gaap:EarningsPerShareTextBlock", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true } }, "R9": { "role": "http://tsrconsulting.com/role/CashandCashEquivalents", "longName": "008 - Disclosure - Cash and Cash Equivalents", "shortName": "Cash and Cash Equivalents", "isDefault": "false", "groupType": "disclosure", "subGroupType": "", "menuCat": "Notes", "order": "9", "firstAnchor": { "contextRef": "c0", "name": "us-gaap:CashAndCashEquivalentsDisclosureTextBlock", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true }, "uniqueAnchor": { "contextRef": "c0", "name": "us-gaap:CashAndCashEquivalentsDisclosureTextBlock", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true } }, "R10": { "role": "http://tsrconsulting.com/role/FairValueofFinancialInstruments", "longName": "009 - Disclosure - Fair Value of Financial Instruments", "shortName": "Fair Value of Financial Instruments", "isDefault": "false", "groupType": "disclosure", "subGroupType": "", "menuCat": "Notes", "order": "10", "firstAnchor": { "contextRef": "c0", "name": "us-gaap:FairValueDisclosuresTextBlock", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true }, "uniqueAnchor": { "contextRef": "c0", "name": "us-gaap:FairValueDisclosuresTextBlock", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true } }, "R11": { "role": "http://tsrconsulting.com/role/CertificatesofDepositandMarketableSecurities", "longName": "010 - Disclosure - Certificates of Deposit and Marketable Securities", "shortName": "Certificates of Deposit and Marketable Securities", "isDefault": "false", "groupType": "disclosure", "subGroupType": "", "menuCat": "Notes", "order": "11", "firstAnchor": { "contextRef": "c0", "name": "us-gaap:InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true }, "uniqueAnchor": { "contextRef": "c0", "name": "us-gaap:InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true } }, "R12": { "role": "http://tsrconsulting.com/role/OtherMatters", "longName": "011 - Disclosure - Other Matters", "shortName": "Other Matters", "isDefault": "false", "groupType": "disclosure", "subGroupType": "", "menuCat": "Notes", "order": "12", "firstAnchor": { "contextRef": "c0", "name": "us-gaap:LegalMattersAndContingenciesTextBlock", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true }, "uniqueAnchor": { "contextRef": "c0", "name": "us-gaap:LegalMattersAndContingenciesTextBlock", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true } }, "R13": { "role": "http://tsrconsulting.com/role/Leases", "longName": "012 - Disclosure - Leases", "shortName": "Leases", "isDefault": "false", "groupType": "disclosure", "subGroupType": "", "menuCat": "Notes", "order": "13", "firstAnchor": { "contextRef": "c0", "name": "us-gaap:LesseeOperatingLeasesTextBlock", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true }, "uniqueAnchor": { "contextRef": "c0", "name": "us-gaap:LesseeOperatingLeasesTextBlock", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true } }, "R14": { "role": "http://tsrconsulting.com/role/CreditFacility", "longName": "013 - Disclosure - Credit Facility", "shortName": "Credit Facility", "isDefault": "false", "groupType": "disclosure", "subGroupType": "", "menuCat": "Notes", "order": "14", "firstAnchor": { "contextRef": "c0", "name": "us-gaap:DebtDisclosureTextBlock", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true }, "uniqueAnchor": { "contextRef": "c0", "name": "us-gaap:DebtDisclosureTextBlock", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true } }, "R15": { "role": "http://tsrconsulting.com/role/LegalSettlementwithInvestor", "longName": "014 - Disclosure - Legal Settlement with Investor", "shortName": "Legal Settlement with Investor", "isDefault": "false", "groupType": "disclosure", "subGroupType": "", "menuCat": "Notes", "order": "15", "firstAnchor": { "contextRef": "c0", "name": "tsri:LegalSettlementWithInvestorDisclosureTextBlock", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true }, "uniqueAnchor": { "contextRef": "c0", "name": "tsri:LegalSettlementWithInvestorDisclosureTextBlock", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true } }, "R16": { "role": "http://tsrconsulting.com/role/IntangibleAssets", "longName": "015 - Disclosure - Intangible Assets", "shortName": "Intangible Assets", "isDefault": "false", "groupType": "disclosure", "subGroupType": "", "menuCat": "Notes", "order": "16", "firstAnchor": { "contextRef": "c0", "name": "us-gaap:IntangibleAssetsDisclosureTextBlock", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true }, "uniqueAnchor": { "contextRef": "c0", "name": "us-gaap:IntangibleAssetsDisclosureTextBlock", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true } }, "R17": { "role": "http://tsrconsulting.com/role/RelatedPartyTransactions", "longName": "016 - Disclosure - Related Party Transactions", "shortName": "Related Party Transactions", "isDefault": "false", "groupType": "disclosure", "subGroupType": "", "menuCat": "Notes", "order": "17", "firstAnchor": { "contextRef": "c0", "name": "us-gaap:RelatedPartyTransactionsDisclosureTextBlock", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true }, "uniqueAnchor": { "contextRef": "c0", "name": "us-gaap:RelatedPartyTransactionsDisclosureTextBlock", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true } }, "R18": { "role": "http://tsrconsulting.com/role/CommonStock", "longName": "017 - Disclosure - Common Stock", "shortName": "Common Stock", "isDefault": "false", "groupType": "disclosure", "subGroupType": "", "menuCat": "Notes", "order": "18", "firstAnchor": { "contextRef": "c0", "name": "tsri:CommonStockTextBlock", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true }, "uniqueAnchor": { "contextRef": "c0", "name": "tsri:CommonStockTextBlock", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true } }, "R19": { "role": "http://tsrconsulting.com/role/StockBasedCompensationExpense", "longName": "018 - Disclosure - Stock-Based Compensation Expense", "shortName": "Stock-Based Compensation Expense", "isDefault": "false", "groupType": "disclosure", "subGroupType": "", "menuCat": "Notes", "order": "19", "firstAnchor": { "contextRef": "c0", "name": "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true }, "uniqueAnchor": { "contextRef": "c0", "name": "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true } }, "R20": { "role": "http://tsrconsulting.com/role/StockRepurchaseProgram", "longName": "019 - Disclosure - Stock Repurchase Program", "shortName": "Stock Repurchase Program", "isDefault": "false", "groupType": "disclosure", "subGroupType": "", "menuCat": "Notes", "order": "20", "firstAnchor": { "contextRef": "c0", "name": "us-gaap:RepurchaseAgreementsResaleAgreementsSecuritiesBorrowedAndSecuritiesLoanedDisclosureTextBlock", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true }, "uniqueAnchor": { "contextRef": "c0", "name": "us-gaap:RepurchaseAgreementsResaleAgreementsSecuritiesBorrowedAndSecuritiesLoanedDisclosureTextBlock", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true } }, "R21": { "role": "http://tsrconsulting.com/role/AccountingPoliciesByPolicy", "longName": "020 - Disclosure - Accounting Policies, by Policy (Policies)", "shortName": "Accounting Policies, by Policy (Policies)", "isDefault": "false", "groupType": "disclosure", "subGroupType": "policies", "menuCat": "Policies", "order": "21", "firstAnchor": { "contextRef": "c0", "name": "us-gaap:BasisOfAccountingPolicyPolicyTextBlock", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "td", "tr", "table", "us-gaap:BasisOfPresentationAndSignificantAccountingPoliciesTextBlock", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true }, "uniqueAnchor": { "contextRef": "c0", "name": "us-gaap:BasisOfAccountingPolicyPolicyTextBlock", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "td", "tr", "table", "us-gaap:BasisOfPresentationAndSignificantAccountingPoliciesTextBlock", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true } }, "R22": { "role": "http://tsrconsulting.com/role/CashandCashEquivalentsTables", "longName": "021 - Disclosure - Cash and Cash Equivalents (Tables)", "shortName": "Cash and Cash Equivalents (Tables)", "isDefault": "false", "groupType": "disclosure", "subGroupType": "tables", "menuCat": "Tables", "order": "22", "firstAnchor": { "contextRef": "c0", "name": "us-gaap:ScheduleOfCashAndCashEquivalentsTableTextBlock", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "p", "us-gaap:CashAndCashEquivalentsDisclosureTextBlock", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true }, "uniqueAnchor": { "contextRef": "c0", "name": "us-gaap:ScheduleOfCashAndCashEquivalentsTableTextBlock", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "p", "us-gaap:CashAndCashEquivalentsDisclosureTextBlock", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true } }, "R23": { "role": "http://tsrconsulting.com/role/CertificatesofDepositandMarketableSecuritiesTables", "longName": "022 - Disclosure - Certificates of Deposit and Marketable Securities (Tables)", "shortName": "Certificates of Deposit and Marketable Securities (Tables)", "isDefault": "false", "groupType": "disclosure", "subGroupType": "tables", "menuCat": "Tables", "order": "23", "firstAnchor": { "contextRef": "c0", "name": "us-gaap:ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "p", "ix:continuation", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true }, "uniqueAnchor": { "contextRef": "c0", "name": "us-gaap:ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "p", "ix:continuation", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true } }, "R24": { "role": "http://tsrconsulting.com/role/LeasesTables", "longName": "023 - Disclosure - Leases (Tables)", "shortName": "Leases (Tables)", "isDefault": "false", "groupType": "disclosure", "subGroupType": "tables", "menuCat": "Tables", "order": "24", "firstAnchor": { "contextRef": "c0", "name": "us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "span", "p", "us-gaap:LesseeOperatingLeasesTextBlock", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true }, "uniqueAnchor": { "contextRef": "c0", "name": "us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "span", "p", "us-gaap:LesseeOperatingLeasesTextBlock", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true } }, "R25": { "role": "http://tsrconsulting.com/role/IntangibleAssetsTables", "longName": "024 - Disclosure - Intangible Assets (Tables)", "shortName": "Intangible Assets (Tables)", "isDefault": "false", "groupType": "disclosure", "subGroupType": "tables", "menuCat": "Tables", "order": "25", "firstAnchor": { "contextRef": "c0", "name": "us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "p", "ix:continuation", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true }, "uniqueAnchor": { "contextRef": "c0", "name": "us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "p", "ix:continuation", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true } }, "R26": { "role": "http://tsrconsulting.com/role/NetIncomePerCommonShareDetails", "longName": "025 - Disclosure - Net Income Per Common Share (Details)", "shortName": "Net Income Per Common Share (Details)", "isDefault": "false", "groupType": "disclosure", "subGroupType": "details", "menuCat": "Details", "order": "26", "firstAnchor": { "contextRef": "c4", "name": "us-gaap:WeightedAverageNumberOfSharesRestrictedStock", "unitRef": "shares", "xsiNil": "false", "lang": null, "decimals": "0", "ancestors": [ "span", "p", "us-gaap:EarningsPerShareTextBlock", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true }, "uniqueAnchor": { "contextRef": "c4", "name": "us-gaap:WeightedAverageNumberOfSharesRestrictedStock", "unitRef": "shares", "xsiNil": "false", "lang": null, "decimals": "0", "ancestors": [ "span", "p", "us-gaap:EarningsPerShareTextBlock", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true } }, "R27": { "role": "http://tsrconsulting.com/role/ScheduleofCashandCashEquivalentsTable", "longName": "026 - Disclosure - Cash and Cash Equivalents (Details) - Schedule of Cash and Cash Equivalents", "shortName": "Cash and Cash Equivalents (Details) - Schedule of Cash and Cash Equivalents", "isDefault": "false", "groupType": "disclosure", "subGroupType": "details", "menuCat": "Details", "order": "27", "firstAnchor": { "contextRef": "c2", "name": "us-gaap:CashAndDueFromBanks", "unitRef": "usd", "xsiNil": "false", "lang": null, "decimals": "0", "ancestors": [ "span", "td", "tr", "table", "ix:continuation", "us-gaap:CashAndCashEquivalentsDisclosureTextBlock", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true }, "uniqueAnchor": { "contextRef": "c2", "name": "us-gaap:CashAndDueFromBanks", "unitRef": "usd", "xsiNil": "false", "lang": null, "decimals": "0", "ancestors": [ "span", "td", "tr", "table", "ix:continuation", "us-gaap:CashAndCashEquivalentsDisclosureTextBlock", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true } }, "R28": { "role": "http://tsrconsulting.com/role/ScheduleofMajorCategoriesofAssetsMeasuredatFairValueonaRecurringBasisTable", "longName": "027 - Disclosure - Certificates of Deposit and Marketable Securities (Details) - Schedule of Major Categories of Assets Measured at Fair Value on a Recurring Basis", "shortName": "Certificates of Deposit and Marketable Securities (Details) - Schedule of Major Categories of Assets Measured at Fair Value on a Recurring Basis", "isDefault": "false", "groupType": "disclosure", "subGroupType": "details", "menuCat": "Details", "order": "28", "firstAnchor": { "contextRef": "c2", "name": "us-gaap:MarketableSecuritiesCurrent", "unitRef": "usd", "xsiNil": "false", "lang": null, "decimals": "0", "ancestors": [ "td", "tr", "table", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true }, "uniqueAnchor": { "contextRef": "c81", "name": "us-gaap:MarketableSecuritiesCurrent", "unitRef": "usd", "xsiNil": "false", "lang": null, "decimals": "0", "ancestors": [ "span", "td", "tr", "table", "ix:continuation", "ix:continuation", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "unique": true } }, "R29": { "role": "http://tsrconsulting.com/role/ScheduleofMarketableSecuritiesTable", "longName": "028 - Disclosure - Certificates of Deposit and Marketable Securities (Details) - Schedule of Marketable Securities", "shortName": "Certificates of Deposit and Marketable Securities (Details) - Schedule of Marketable Securities", "isDefault": "false", "groupType": "disclosure", "subGroupType": "details", "menuCat": "Details", "order": "29", "firstAnchor": { "contextRef": "c97", "name": "tsri:DebtInstrumentAmortizedCost", "unitRef": "usd", "xsiNil": "false", "lang": null, "decimals": "0", "ancestors": [ "span", "td", "tr", "table", "ix:continuation", "ix:continuation", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true }, "uniqueAnchor": { "contextRef": "c97", "name": "tsri:DebtInstrumentAmortizedCost", "unitRef": "usd", "xsiNil": "false", "lang": null, "decimals": "0", "ancestors": [ "span", "td", "tr", "table", "ix:continuation", "ix:continuation", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true } }, "R30": { "role": "http://tsrconsulting.com/role/LeasesDetails", "longName": "029 - Disclosure - Leases (Details)", "shortName": "Leases (Details)", "isDefault": "false", "groupType": "disclosure", "subGroupType": "details", "menuCat": "Details", "order": "30", "firstAnchor": { "contextRef": "c4", "name": "us-gaap:OperatingLeaseExpense", "unitRef": "usd", "xsiNil": "false", "lang": null, "decimals": "0", "ancestors": [ "span", "p", "us-gaap:LesseeOperatingLeasesTextBlock", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true }, "uniqueAnchor": { "contextRef": "c4", "name": "us-gaap:OperatingLeaseExpense", "unitRef": "usd", "xsiNil": "false", "lang": null, "decimals": "0", "ancestors": [ "span", "p", "us-gaap:LesseeOperatingLeasesTextBlock", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true } }, "R31": { "role": "http://tsrconsulting.com/role/ScheduleofFutureMinimumLeasePaymentsunderNonCancellableOperatingLeasesTable", "longName": "030 - Disclosure - Leases (Details) - Schedule of Future Minimum Lease Payments under Non-Cancellable Operating Leases", "shortName": "Leases (Details) - Schedule of Future Minimum Lease Payments under Non-Cancellable Operating Leases", "isDefault": "false", "groupType": "disclosure", "subGroupType": "details", "menuCat": "Details", "order": "31", "firstAnchor": { "contextRef": "c2", "name": "us-gaap:LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear", "unitRef": "usd", "xsiNil": "false", "lang": null, "decimals": "0", "ancestors": [ "td", "tr", "table", "ix:continuation", "us-gaap:LesseeOperatingLeasesTextBlock", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true }, "uniqueAnchor": { "contextRef": "c2", "name": "us-gaap:LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear", "unitRef": "usd", "xsiNil": "false", "lang": null, "decimals": "0", "ancestors": [ "td", "tr", "table", "ix:continuation", "us-gaap:LesseeOperatingLeasesTextBlock", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true } }, "R32": { "role": "http://tsrconsulting.com/role/ScheduleofRightOfUseAssetsandOperatingLeaseLiabilitiesTable", "longName": "031 - Disclosure - Leases (Details) - Schedule of Right-Of-Use Assets and Operating Lease Liabilities", "shortName": "Leases (Details) - Schedule of Right-Of-Use Assets and Operating Lease Liabilities", "isDefault": "false", "groupType": "disclosure", "subGroupType": "details", "menuCat": "Details", "order": "32", "firstAnchor": { "contextRef": "c2", "name": "us-gaap:OperatingLeaseRightOfUseAsset", "unitRef": "usd", "xsiNil": "false", "lang": null, "decimals": "0", "ancestors": [ "td", "tr", "table", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true }, "uniqueAnchor": null }, "R33": { "role": "http://tsrconsulting.com/role/CreditFacilityDetails", "longName": "032 - Disclosure - Credit Facility (Details)", "shortName": "Credit Facility (Details)", "isDefault": "false", "groupType": "disclosure", "subGroupType": "details", "menuCat": "Details", "order": "33", "firstAnchor": { "contextRef": "c0", "name": "us-gaap:LineOfCreditFacilityMaximumAmountOutstandingDuringPeriod", "unitRef": "usd", "xsiNil": "false", "lang": null, "decimals": "0", "ancestors": [ "span", "p", "us-gaap:DebtDisclosureTextBlock", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true }, "uniqueAnchor": { "contextRef": "c0", "name": "us-gaap:LineOfCreditFacilityMaximumAmountOutstandingDuringPeriod", "unitRef": "usd", "xsiNil": "false", "lang": null, "decimals": "0", "ancestors": [ "span", "p", "us-gaap:DebtDisclosureTextBlock", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true } }, "R34": { "role": "http://tsrconsulting.com/role/LegalSettlementwithInvestorDetails", "longName": "033 - Disclosure - Legal Settlement with Investor (Details)", "shortName": "Legal Settlement with Investor (Details)", "isDefault": "false", "groupType": "disclosure", "subGroupType": "details", "menuCat": "Details", "order": "34", "firstAnchor": { "contextRef": "c103", "name": "us-gaap:PaymentsForLegalSettlements", "unitRef": "usd", "xsiNil": "false", "lang": null, "decimals": "0", "ancestors": [ "span", "p", "tsri:LegalSettlementWithInvestorDisclosureTextBlock", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true }, "uniqueAnchor": { "contextRef": "c103", "name": "us-gaap:PaymentsForLegalSettlements", "unitRef": "usd", "xsiNil": "false", "lang": null, "decimals": "0", "ancestors": [ "span", "p", "tsri:LegalSettlementWithInvestorDisclosureTextBlock", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true } }, "R35": { "role": "http://tsrconsulting.com/role/ScheduleofIntangibleAssetsTable", "longName": "034 - Disclosure - Intangible Assets (Details) - Schedule of Intangible Assets", "shortName": "Intangible Assets (Details) - Schedule of Intangible Assets", "isDefault": "false", "groupType": "disclosure", "subGroupType": "details", "menuCat": "Details", "order": "35", "firstAnchor": { "contextRef": "c3", "name": "us-gaap:IntangibleAssetsNetExcludingGoodwill", "unitRef": "usd", "xsiNil": "false", "lang": null, "decimals": "0", "ancestors": [ "td", "tr", "table", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true }, "uniqueAnchor": { "contextRef": "c0", "name": "us-gaap:AdjustmentForAmortization", "unitRef": "usd", "xsiNil": "false", "lang": null, "decimals": "0", "ancestors": [ "span", "td", "tr", "table", "ix:continuation", "ix:continuation", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "unique": true } }, "R36": { "role": "http://tsrconsulting.com/role/ScheduleofIntangibleAssetsTable_Parentheticals", "longName": "035 - Disclosure - Intangible Assets (Details) - Schedule of Intangible Assets (Parentheticals)", "shortName": "Intangible Assets (Details) - Schedule of Intangible Assets (Parentheticals)", "isDefault": "false", "groupType": "disclosure", "subGroupType": "parenthetical", "menuCat": "Details", "order": "36", "firstAnchor": { "contextRef": "c113", "name": "us-gaap:FiniteLivedIntangibleAssetUsefulLife", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "span", "td", "tr", "table", "ix:continuation", "ix:continuation", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true }, "uniqueAnchor": { "contextRef": "c113", "name": "us-gaap:FiniteLivedIntangibleAssetUsefulLife", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "span", "td", "tr", "table", "ix:continuation", "ix:continuation", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true } }, "R37": { "role": "http://tsrconsulting.com/role/RelatedPartyTransactionsDetails", "longName": "036 - Disclosure - Related Party Transactions (Details)", "shortName": "Related Party Transactions (Details)", "isDefault": "false", "groupType": "disclosure", "subGroupType": "details", "menuCat": "Details", "order": "37", "firstAnchor": { "contextRef": "c120", "name": "tsri:OutstandingOwnedPercentOfCommonStock", "unitRef": "pure", "xsiNil": "false", "lang": null, "decimals": "2", "ancestors": [ "span", "p", "us-gaap:RelatedPartyTransactionsDisclosureTextBlock", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true }, "uniqueAnchor": { "contextRef": "c120", "name": "tsri:OutstandingOwnedPercentOfCommonStock", "unitRef": "pure", "xsiNil": "false", "lang": null, "decimals": "2", "ancestors": [ "span", "p", "us-gaap:RelatedPartyTransactionsDisclosureTextBlock", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true } }, "R38": { "role": "http://tsrconsulting.com/role/CommonStockDetails", "longName": "037 - Disclosure - Common Stock (Details)", "shortName": "Common Stock (Details)", "isDefault": "false", "groupType": "disclosure", "subGroupType": "details", "menuCat": "Details", "order": "38", "firstAnchor": { "contextRef": "c2", "name": "us-gaap:CommonStockSharesAuthorized", "unitRef": "shares", "xsiNil": "false", "lang": null, "decimals": "0", "ancestors": [ "td", "tr", "table", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true }, "uniqueAnchor": { "contextRef": "c127", "name": "us-gaap:SaleOfStockConsiderationReceivedOnTransaction", "unitRef": "usd", "xsiNil": "false", "lang": null, "decimals": "0", "ancestors": [ "span", "p", "tsri:CommonStockTextBlock", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "unique": true } }, "R39": { "role": "http://tsrconsulting.com/role/StockBasedCompensationExpenseDetails", "longName": "038 - Disclosure - Stock-Based Compensation Expense (Details)", "shortName": "Stock-Based Compensation Expense (Details)", "isDefault": "false", "groupType": "disclosure", "subGroupType": "details", "menuCat": "Details", "order": "39", "firstAnchor": { "contextRef": "c134", "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross", "unitRef": "shares", "xsiNil": "false", "lang": null, "decimals": "0", "ancestors": [ "span", "p", "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true }, "uniqueAnchor": { "contextRef": "c134", "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross", "unitRef": "shares", "xsiNil": "false", "lang": null, "decimals": "0", "ancestors": [ "span", "p", "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true, "unique": true } }, "R40": { "role": "http://tsrconsulting.com/role/StockRepurchaseProgramDetails", "longName": "039 - Disclosure - Stock Repurchase Program (Details)", "shortName": "Stock Repurchase Program (Details)", "isDefault": "false", "groupType": "disclosure", "subGroupType": "details", "menuCat": "Details", "order": "40", "firstAnchor": { "contextRef": "c2", "name": "us-gaap:CommonStockParOrStatedValuePerShare", "unitRef": "usdPershares", "xsiNil": "false", "lang": null, "decimals": "2", "ancestors": [ "td", "tr", "table", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "first": true }, "uniqueAnchor": { "contextRef": "c138", "name": "us-gaap:StockRepurchasedDuringPeriodShares", "unitRef": "shares", "xsiNil": "false", "lang": null, "decimals": "0", "ancestors": [ "span", "p", "us-gaap:RepurchaseAgreementsResaleAgreementsSecuritiesBorrowedAndSecuritiesLoanedDisclosureTextBlock", "div", "body", "html" ], "reportCount": 1, "baseRef": "f10q1123_tsrinc.htm", "unique": true } } }, "tag": { "us-gaap_CommonStockSharesOutstanding": { "xbrltype": "sharesItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "CommonStockSharesOutstanding", "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet_Parentheticals", "http://tsrconsulting.com/role/ShareholdersEquityType2or3" ], "lang": { "en-us": { "role": { "periodStartLabel": "Balance (in Shares)", "periodEndLabel": "Balance (in Shares)", "terseLabel": "Common stock, shares outstanding", "label": "Common Stock, Shares, Outstanding", "documentation": "Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation." } } }, "auth_ref": [ "r7", "r52", "r409", "r427", "r547", "r548" ] }, "us-gaap_IncreaseDecreaseInOtherOperatingAssets": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "IncreaseDecreaseInOtherOperatingAssets", "crdr": "credit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedCashFlow": { "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities", "weight": -1.0, "order": 15.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedCashFlow" ], "lang": { "en-us": { "role": { "negatedLabel": "Other assets", "label": "Increase (Decrease) in Other Operating Assets", "documentation": "Amount of increase (decrease) in operating assets classified as other." } } }, "auth_ref": [ "r4" ] }, "us-gaap_PreferredStockValue": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "PreferredStockValue", "crdr": "credit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedBalanceSheet": { "parentTag": "us-gaap_StockholdersEquityBeforeTreasuryStock", "weight": 1.0, "order": 1.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet" ], "lang": { "en-us": { "role": { "terseLabel": "Preferred stock, $1 par value, authorized 500,000 shares; none issued", "label": "Preferred Stock, Value, Issued", "documentation": "Aggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity." } } }, "auth_ref": [ "r51", "r370", "r487" ] }, "us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "LesseeOperatingLeaseLiabilityUndiscountedExcessAmount", "crdr": "credit", "presentation": [ "http://tsrconsulting.com/role/ScheduleofFutureMinimumLeasePaymentsunderNonCancellableOperatingLeasesTable" ], "lang": { "en-us": { "role": { "terseLabel": "Less imputed interest", "label": "Lessee, Operating Lease, Liability, Undiscounted Excess Amount", "documentation": "Amount of lessee's undiscounted obligation for lease payments in excess of discounted obligation for lease payments for operating lease." } } }, "auth_ref": [ "r333" ] }, "us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain": { "xbrltype": "domainItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "FiniteLivedIntangibleAssetsMajorClassNameDomain", "presentation": [ "http://tsrconsulting.com/role/ScheduleofIntangibleAssetsTable" ], "lang": { "en-us": { "role": { "label": "Finite-Lived Intangible Assets, Major Class Name [Domain]", "documentation": "The major class of finite-lived intangible asset (for example, patents, trademarks, copyrights, etc.) A major class is composed of intangible assets that can be grouped together because they are similar, either by their nature or by their use in the operations of a company." } } }, "auth_ref": [ "r28", "r30" ] }, "us-gaap_MarketableSecuritiesCurrent": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "MarketableSecuritiesCurrent", "crdr": "debit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedBalanceSheet": { "parentTag": "us-gaap_AssetsCurrent", "weight": 1.0, "order": 2.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet", "http://tsrconsulting.com/role/ScheduleofMajorCategoriesofAssetsMeasuredatFairValueonaRecurringBasisTable", "http://tsrconsulting.com/role/ScheduleofMarketableSecuritiesTable" ], "lang": { "en-us": { "role": { "terseLabel": "Certificates of deposit and marketable securities", "verboseLabel": "Marketable Securities", "netLabel": "Total, Recorded Value", "label": "Marketable Securities, Current", "documentation": "Amount of investment in marketable security, classified as current." } } }, "auth_ref": [ "r510" ] }, "us-gaap_CommonStockValue": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "CommonStockValue", "crdr": "credit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedBalanceSheet": { "parentTag": "us-gaap_StockholdersEquityBeforeTreasuryStock", "weight": 1.0, "order": 2.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet" ], "lang": { "en-us": { "role": { "terseLabel": "Common stock, $.01 par value, authorized 12,500,000 shares; issued 3,322,527 shares, 2,143,712 outstanding", "label": "Common Stock, Value, Issued", "documentation": "Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity." } } }, "auth_ref": [ "r52", "r371", "r487" ] }, "us-gaap_StockRepurchasedDuringPeriodValue": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "StockRepurchasedDuringPeriodValue", "crdr": "debit", "presentation": [ "http://tsrconsulting.com/role/StockRepurchaseProgramDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Repurchased stock value", "label": "Stock Repurchased During Period, Value", "documentation": "Equity impact of the value of stock that has been repurchased during the period and has not been retired and is not held in treasury. Some state laws may mandate the circumstances under which an entity may acquire its own stock and prescribe the accounting treatment therefore. This element is used when state law does not recognize treasury stock." } } }, "auth_ref": [ "r7", "r51", "r52", "r75", "r396", "r451", "r462", "r501" ] }, "us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "FiniteLivedIntangibleAssetsByMajorClassAxis", "presentation": [ "http://tsrconsulting.com/role/ScheduleofIntangibleAssetsTable", "http://tsrconsulting.com/role/ScheduleofIntangibleAssetsTable_Parentheticals" ], "lang": { "en-us": { "role": { "label": "Finite-Lived Intangible Assets by Major Class [Axis]", "documentation": "Information by major type or class of finite-lived intangible assets." } } }, "auth_ref": [ "r196", "r197", "r198", "r199", "r349", "r350" ] }, "us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardGross": { "xbrltype": "sharesItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "StockIssuedDuringPeriodSharesRestrictedStockAwardGross", "presentation": [ "http://tsrconsulting.com/role/StockBasedCompensationExpenseDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Stock awards shares (in Shares)", "label": "Stock Issued During Period, Shares, Restricted Stock Award, Gross", "documentation": "Total number of shares issued during the period, including shares forfeited, as a result of Restricted Stock Awards." } } }, "auth_ref": [ "r7", "r75" ] }, "us-gaap_OperatingLeaseLiabilityNoncurrent": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "OperatingLeaseLiabilityNoncurrent", "crdr": "credit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedBalanceSheet": { "parentTag": "us-gaap_Liabilities", "weight": 1.0, "order": 2.0 }, "http://tsrconsulting.com/role/ScheduleofRightOfUseAssetsandOperatingLeaseLiabilitiesTable": { "parentTag": "us-gaap_OperatingLeaseLiability", "weight": 1.0, "order": 2.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet", "http://tsrconsulting.com/role/ScheduleofRightOfUseAssetsandOperatingLeaseLiabilitiesTable" ], "lang": { "en-us": { "role": { "terseLabel": "Operating lease liabilities, net of current portion", "verboseLabel": "Long-term operating lease liabilities", "label": "Operating Lease, Liability, Noncurrent", "documentation": "Present value of lessee's discounted obligation for lease payments from operating lease, classified as noncurrent." } } }, "auth_ref": [ "r329" ] }, "us-gaap_FiniteLivedIntangibleAssetsLineItems": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "FiniteLivedIntangibleAssetsLineItems", "presentation": [ "http://tsrconsulting.com/role/ScheduleofIntangibleAssetsTable", "http://tsrconsulting.com/role/ScheduleofIntangibleAssetsTable_Parentheticals" ], "lang": { "en-us": { "role": { "label": "Finite-Lived Intangible Assets [Line Items]", "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table." } } }, "auth_ref": [ "r349" ] }, "us-gaap_IncreaseDecreaseInIncomeTaxesReceivable": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "IncreaseDecreaseInIncomeTaxesReceivable", "crdr": "credit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedCashFlow": { "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities", "weight": -1.0, "order": 14.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedCashFlow" ], "lang": { "en-us": { "role": { "negatedLabel": "Prepaid and recoverable income taxes", "label": "Increase (Decrease) in Income Taxes Receivable", "documentation": "The increase (decrease) during the reporting period in income taxes receivable, which represents the amount due from tax authorities for refunds of overpayments or recoveries of income taxes paid." } } }, "auth_ref": [ "r4" ] }, "us-gaap_ShareBasedCompensation": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "ShareBasedCompensation", "crdr": "debit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedCashFlow": { "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities", "weight": 1.0, "order": 4.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedCashFlow" ], "lang": { "en-us": { "role": { "terseLabel": "Non-cash stock-based compensation expense", "label": "Share-Based Payment Arrangement, Noncash Expense", "documentation": "Amount of noncash expense for share-based payment arrangement." } } }, "auth_ref": [ "r4" ] }, "us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "IncreaseDecreaseInAccruedIncomeTaxesPayable", "crdr": "debit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedCashFlow": { "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities", "weight": 1.0, "order": 6.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedCashFlow" ], "lang": { "en-us": { "role": { "terseLabel": "Income taxes payable", "label": "Increase (Decrease) in Income Taxes Payable", "documentation": "The increase (decrease) during the period in the amount due for taxes based on the reporting entity's earnings or attributable to the entity's income earning process (business presence) within a given jurisdiction." } } }, "auth_ref": [ "r4" ] }, "us-gaap_PaymentsToAcquirePropertyPlantAndEquipment": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "PaymentsToAcquirePropertyPlantAndEquipment", "crdr": "credit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedCashFlow": { "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities", "weight": -1.0, "order": 3.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedCashFlow" ], "lang": { "en-us": { "role": { "negatedLabel": "Purchases of equipment and leasehold improvements", "label": "Payments to Acquire Property, Plant, and Equipment", "documentation": "The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets." } } }, "auth_ref": [ "r66" ] }, "us-gaap_AccruedLiabilitiesCurrent": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "AccruedLiabilitiesCurrent", "crdr": "credit", "presentation": [ "http://tsrconsulting.com/role/LegalSettlementwithInvestorDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Accrued liabilities", "label": "Accrued Liabilities, Current", "documentation": "Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer)." } } }, "auth_ref": [ "r13" ] }, "us-gaap_EquitySecuritiesMember": { "xbrltype": "domainItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "EquitySecuritiesMember", "presentation": [ "http://tsrconsulting.com/role/ScheduleofMajorCategoriesofAssetsMeasuredatFairValueonaRecurringBasisTable", "http://tsrconsulting.com/role/ScheduleofMarketableSecuritiesTable" ], "lang": { "en-us": { "role": { "terseLabel": "Equity Securities [Member]", "label": "Equity Securities [Member]", "documentation": "Ownership interest or right to acquire or dispose of ownership interest in corporations and other legal entities for which ownership interest is represented by shares of common or preferred stock, convertible securities, stock rights, or stock warrants." } } }, "auth_ref": [ "r26", "r497", "r498", "r499", "r549" ] }, "us-gaap_CostsAndExpenses": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "CostsAndExpenses", "crdr": "debit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedIncomeStatement": { "parentTag": "us-gaap_OperatingIncomeLoss", "weight": -1.0, "order": 2.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedIncomeStatement" ], "lang": { "en-us": { "role": { "totalLabel": "Cost and expenses, total", "label": "Costs and Expenses", "documentation": "Total costs of sales and operating expenses for the period." } } }, "auth_ref": [ "r61" ] }, "us-gaap_IncreaseDecreaseInOtherReceivables": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "IncreaseDecreaseInOtherReceivables", "crdr": "credit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedCashFlow": { "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities", "weight": -1.0, "order": 12.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedCashFlow" ], "lang": { "en-us": { "role": { "negatedLabel": "Other receivables", "label": "Increase (Decrease) in Other Receivables", "documentation": "Amount of increase (decrease) in receivables classified as other." } } }, "auth_ref": [ "r4" ] }, "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice": { "xbrltype": "perShareItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice", "presentation": [ "http://tsrconsulting.com/role/StockBasedCompensationExpenseDetails" ], "lang": { "en-us": { "role": { "terseLabel": "stock-based compensation (in Dollars per share)", "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Forfeitures and Expirations in Period, Weighted Average Exercise Price", "documentation": "Weighted average price of options that were either forfeited or expired." } } }, "auth_ref": [ "r528" ] }, "us-gaap_AssetsAndLiabilitiesLesseeAbstract": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "AssetsAndLiabilitiesLesseeAbstract", "lang": { "en-us": { "role": { "label": "Schedule of Right-Of-Use Assets and Operating Lease Liabilities [Abstract]" } } }, "auth_ref": [] }, "us-gaap_SellingGeneralAndAdministrativeExpense": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "SellingGeneralAndAdministrativeExpense", "crdr": "debit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedIncomeStatement": { "parentTag": "us-gaap_CostsAndExpenses", "weight": 1.0, "order": 2.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedIncomeStatement" ], "lang": { "en-us": { "role": { "terseLabel": "Selling, general and administrative expenses", "label": "Selling, General and Administrative Expense", "documentation": "The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc." } } }, "auth_ref": [ "r64" ] }, "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares": { "xbrltype": "sharesItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares", "presentation": [ "http://tsrconsulting.com/role/StockBasedCompensationExpenseDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Shares vested (in Shares)", "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested, Number of Shares", "documentation": "Number of options vested." } } }, "auth_ref": [] }, "us-gaap_MarketableSecuritiesAbstract": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "MarketableSecuritiesAbstract", "lang": { "en-us": { "role": { "label": "Certificates of Deposit and Marketable Securities [Abstract]" } } }, "auth_ref": [] }, "srt_TitleOfIndividualWithRelationshipToEntityDomain": { "xbrltype": "domainItemType", "nsuri": "http://fasb.org/srt/2023", "localname": "TitleOfIndividualWithRelationshipToEntityDomain", "presentation": [ "http://tsrconsulting.com/role/RelatedPartyTransactionsDetails", "http://tsrconsulting.com/role/StockRepurchaseProgramDetails" ], "lang": { "en-us": { "role": { "label": "Title of Individual [Domain]" } } }, "auth_ref": [] }, "us-gaap_IntangibleAssetsNetExcludingGoodwill": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "IntangibleAssetsNetExcludingGoodwill", "crdr": "debit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedBalanceSheet": { "parentTag": "us-gaap_Assets", "weight": 1.0, "order": 5.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet", "http://tsrconsulting.com/role/ScheduleofIntangibleAssetsTable" ], "lang": { "en-us": { "role": { "periodStartLabel": "Intangible assets, beginning", "periodEndLabel": "Intangible assets, ending", "terseLabel": "Intangible assets, net", "label": "Intangible Assets, Net (Excluding Goodwill)", "documentation": "Sum of the carrying amounts of all intangible assets, excluding goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges." } } }, "auth_ref": [ "r27", "r29" ] }, "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares": { "xbrltype": "sharesItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares", "presentation": [ "http://tsrconsulting.com/role/StockBasedCompensationExpenseDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Forfeited shares (in Shares)", "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Nonvested Options Forfeited, Number of Shares", "documentation": "Number of non-vested options forfeited." } } }, "auth_ref": [] }, "us-gaap_StockRepurchasedDuringPeriodShares": { "xbrltype": "sharesItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "StockRepurchasedDuringPeriodShares", "presentation": [ "http://tsrconsulting.com/role/StockRepurchaseProgramDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Shares repurchased shares (in Shares)", "label": "Stock Repurchased During Period, Shares", "documentation": "Number of shares that have been repurchased during the period and have not been retired and are not held in treasury. Some state laws may govern the circumstances under which an entity may acquire its own stock and prescribe the accounting treatment therefore. This element is used when state law does not recognize treasury stock." } } }, "auth_ref": [ "r7", "r51", "r52", "r75", "r389", "r451", "r462" ] }, "us-gaap_RetainedEarningsAccumulatedDeficit": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "RetainedEarningsAccumulatedDeficit", "crdr": "credit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedBalanceSheet": { "parentTag": "us-gaap_StockholdersEquityBeforeTreasuryStock", "weight": 1.0, "order": 4.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet" ], "lang": { "en-us": { "role": { "terseLabel": "Retained earnings", "label": "Retained Earnings (Accumulated Deficit)", "documentation": "Amount of accumulated undistributed earnings (deficit)." } } }, "auth_ref": [ "r54", "r75", "r372", "r386", "r387", "r390", "r410", "r487" ] }, "us-gaap_IntangibleAssetsDisclosureTextBlock": { "xbrltype": "textBlockItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "IntangibleAssetsDisclosureTextBlock", "presentation": [ "http://tsrconsulting.com/role/IntangibleAssets" ], "lang": { "en-us": { "role": { "terseLabel": "Intangible Assets", "label": "Intangible Assets Disclosure [Text Block]", "documentation": "The entire disclosure for all or part of the information related to intangible assets." } } }, "auth_ref": [ "r195" ] }, "us-gaap_FiniteLivedIntangibleAssetsNetAbstract": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "FiniteLivedIntangibleAssetsNetAbstract", "lang": { "en-us": { "role": { "label": "Schedule of Intangible Assets [Abstract]" } } }, "auth_ref": [] }, "us-gaap_MarketableSecuritiesUnrealizedGainLoss": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "MarketableSecuritiesUnrealizedGainLoss", "crdr": "credit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedIncomeStatement": { "parentTag": "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest", "weight": 1.0, "order": 3.0 }, "http://tsrconsulting.com/role/ConsolidatedCashFlow": { "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities", "weight": -1.0, "order": 9.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedCashFlow", "http://tsrconsulting.com/role/ConsolidatedIncomeStatement" ], "lang": { "en-us": { "role": { "terseLabel": "Unrealized gain (loss) on marketable securities, net", "negatedLabel": "Unrealized (gain) loss on marketable securities, net", "label": "Marketable Security, Unrealized Gain (Loss)", "documentation": "Amount of unrealized gain (loss) on investment in marketable security." } } }, "auth_ref": [ "r60" ] }, "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1", "crdr": "credit", "presentation": [ "http://tsrconsulting.com/role/StockBasedCompensationExpenseDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Grant date fair value", "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested in Period, Fair Value", "documentation": "Fair value of options vested. Excludes equity instruments other than options, for example, but not limited to, share units, stock appreciation rights, restricted stock." } } }, "auth_ref": [ "r274" ] }, "us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1": { "xbrltype": "durationItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "OperatingLeaseWeightedAverageRemainingLeaseTerm1", "presentation": [ "http://tsrconsulting.com/role/LeasesDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Operating leases term", "label": "Operating Lease, Weighted Average Remaining Lease Term", "documentation": "Weighted average remaining lease term for operating lease, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days." } } }, "auth_ref": [ "r331", "r486" ] }, "us-gaap_FiniteLivedIntangibleAssetUsefulLife": { "xbrltype": "durationItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "FiniteLivedIntangibleAssetUsefulLife", "presentation": [ "http://tsrconsulting.com/role/ScheduleofIntangibleAssetsTable_Parentheticals" ], "lang": { "en-us": { "role": { "terseLabel": "Estimated life", "label": "Finite-Lived Intangible Asset, Useful Life", "documentation": "Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days." } } }, "auth_ref": [] }, "us-gaap_InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock": { "xbrltype": "textBlockItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock", "presentation": [ "http://tsrconsulting.com/role/CertificatesofDepositandMarketableSecurities" ], "lang": { "en-us": { "role": { "terseLabel": "Certificates of Deposit and Marketable Securities", "label": "Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]", "documentation": "The entire disclosure for investments in certain debt and equity securities." } } }, "auth_ref": [ "r79", "r90", "r91", "r96", "r183", "r184", "r317", "r318" ] }, "us-gaap_PaymentsForLegalSettlements": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "PaymentsForLegalSettlements", "crdr": "credit", "presentation": [ "http://tsrconsulting.com/role/LegalSettlementwithInvestorDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Legal settlement amount", "label": "Payments for Legal Settlements", "documentation": "The amount of cash paid for the settlement of litigation or for other legal issues during the period." } } }, "auth_ref": [ "r3" ] }, "us-gaap_RelatedPartyMember": { "xbrltype": "domainItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "RelatedPartyMember", "presentation": [ "http://tsrconsulting.com/role/RelatedPartyTransactionsDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Related Party [Member]", "label": "Related Party [Member]", "documentation": "Party related to reporting entity. Includes, but is not limited to, affiliate, entity for which investment is accounted for by equity method, trust for benefit of employees, and principal owner, management, and members of immediate family." } } }, "auth_ref": [ "r129", "r130", "r338", "r339", "r340", "r341", "r402", "r403", "r404", "r405", "r406", "r426", "r428", "r456" ] }, "us-gaap_PaymentsToAcquireRestrictedCertificatesOfDeposit": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "PaymentsToAcquireRestrictedCertificatesOfDeposit", "crdr": "credit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedCashFlow": { "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities", "weight": -1.0, "order": 2.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedCashFlow" ], "lang": { "en-us": { "role": { "negatedLabel": "Purchases of certificates of deposit", "label": "Payments to Acquire Restricted Certificates of Deposit", "documentation": "The cash outflow from temporary investment with specific maturity and interest rate that are prohibited for current use." } } }, "auth_ref": [ "r65" ] }, "us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock": { "xbrltype": "textBlockItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock", "presentation": [ "http://tsrconsulting.com/role/StockBasedCompensationExpense" ], "lang": { "en-us": { "role": { "terseLabel": "Stock-based Compensation Expense", "label": "Share-Based Payment Arrangement [Text Block]", "documentation": "The entire disclosure for share-based payment arrangement." } } }, "auth_ref": [ "r252", "r255", "r283", "r284", "r285", "r483" ] }, "us-gaap_RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability", "crdr": "debit", "presentation": [ "http://tsrconsulting.com/role/ConsolidatedCashFlow" ], "lang": { "en-us": { "role": { "terseLabel": "Right-of-use asset obtained in exchange for lease liabilities", "label": "Right-of-Use Asset Obtained in Exchange for Operating Lease Liability", "documentation": "Amount of increase in right-of-use asset obtained in exchange for operating lease liability." } } }, "auth_ref": [ "r330", "r486" ] }, "us-gaap_Goodwill": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "Goodwill", "crdr": "debit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedBalanceSheet": { "parentTag": "us-gaap_Assets", "weight": 1.0, "order": 6.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet" ], "lang": { "en-us": { "role": { "terseLabel": "Goodwill", "label": "Goodwill", "documentation": "Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized." } } }, "auth_ref": [ "r104", "r194", "r363", "r472", "r487", "r521", "r522" ] }, "us-gaap_OtherReceivablesNetCurrent": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "OtherReceivablesNetCurrent", "crdr": "debit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedBalanceSheet": { "parentTag": "us-gaap_AssetsCurrent", "weight": 1.0, "order": 4.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet" ], "lang": { "en-us": { "role": { "terseLabel": "Other receivables", "label": "Other Receivables, Net, Current", "documentation": "Amount, after allowance, of receivables classified as other, due within one year or the operating cycle, if longer." } } }, "auth_ref": [] }, "us-gaap_AllocatedShareBasedCompensationExpense": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "AllocatedShareBasedCompensationExpense", "crdr": "debit", "presentation": [ "http://tsrconsulting.com/role/StockBasedCompensationExpenseDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Stock based compensation expense", "label": "Share-Based Payment Arrangement, Expense", "documentation": "Amount of expense for award under share-based payment arrangement. Excludes amount capitalized." } } }, "auth_ref": [ "r282", "r289" ] }, "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems", "presentation": [ "http://tsrconsulting.com/role/StockBasedCompensationExpenseDetails" ], "lang": { "en-us": { "role": { "label": "Stock-Based Compensation Expense [Line Items]", "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table." } } }, "auth_ref": [ "r253", "r254", "r256", "r257", "r258", "r259", "r260", "r261", "r262", "r263", "r264", "r265", "r266", "r267", "r268", "r269", "r270", "r271", "r272", "r273", "r274", "r275", "r276", "r277", "r278", "r279", "r280", "r281" ] }, "dei_DocumentInformationTable": { "xbrltype": "stringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentInformationTable", "presentation": [ "http://tsrconsulting.com/role/DocumentAndEntityInformation" ], "lang": { "en-us": { "role": { "documentation": "Container to support the formal attachment of each official or unofficial, public or private document as part of a submission package." } } }, "auth_ref": [] }, "us-gaap_IncreaseDecreaseInPrepaidExpense": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "IncreaseDecreaseInPrepaidExpense", "crdr": "credit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedCashFlow": { "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities", "weight": -1.0, "order": 13.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedCashFlow" ], "lang": { "en-us": { "role": { "negatedLabel": "Prepaid expenses", "label": "Increase (Decrease) in Prepaid Expense", "documentation": "The increase (decrease) during the reporting period in the amount of outstanding money paid in advance for goods or services that bring economic benefits for future periods." } } }, "auth_ref": [ "r4" ] }, "us-gaap_FairValueInputsLevel1Member": { "xbrltype": "domainItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "FairValueInputsLevel1Member", "presentation": [ "http://tsrconsulting.com/role/ScheduleofMajorCategoriesofAssetsMeasuredatFairValueonaRecurringBasisTable" ], "lang": { "en-us": { "role": { "terseLabel": "Level 1 [Member]", "label": "Fair Value, Inputs, Level 1 [Member]", "documentation": "Quoted prices in active markets for identical assets or liabilities that the reporting entity can access at the measurement date." } } }, "auth_ref": [ "r227", "r244", "r249", "r316", "r343", "r479", "r480", "r481" ] }, "us-gaap_StatementTable": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "StatementTable", "presentation": [ "http://tsrconsulting.com/role/ShareholdersEquityType2or3" ], "lang": { "en-us": { "role": { "label": "Statement [Table]", "documentation": "Schedule reflecting a Statement of Income, Statement of Cash Flows, Statement of Financial Position, Statement of Shareholders' Equity and Other Comprehensive Income, or other statement as needed." } } }, "auth_ref": [ "r135", "r136", "r137", "r163", "r348", "r388", "r397", "r400", "r402", "r403", "r404", "r405", "r406", "r409", "r412", "r413", "r414", "r415", "r416", "r417", "r418", "r419", "r420", "r422", "r423", "r424", "r425", "r426", "r428", "r430", "r431", "r437", "r438", "r439", "r440", "r441", "r442", "r443", "r444", "r445", "r446", "r447", "r448", "r451", "r492" ] }, "us-gaap_RelatedPartyTransactionsAbstract": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "RelatedPartyTransactionsAbstract", "lang": { "en-us": { "role": { "label": "Related Party Transactions [Abstract]" } } }, "auth_ref": [] }, "us-gaap_OperatingLeaseExpense": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "OperatingLeaseExpense", "crdr": "debit", "presentation": [ "http://tsrconsulting.com/role/LeasesDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Operating lease expense", "label": "Operating Lease, Expense", "documentation": "Amount of operating lease expense. Excludes sublease income." } } }, "auth_ref": [ "r531" ] }, "us-gaap_LeaseholdImprovementsGross": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "LeaseholdImprovementsGross", "crdr": "debit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedBalanceSheet": { "parentTag": "us-gaap_Assets", "weight": 1.0, "order": 2.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet" ], "lang": { "en-us": { "role": { "terseLabel": "Equipment and leasehold improvements, net of accumulated depreciation and amortization of $307,099 and $270,606", "label": "Leasehold Improvements, Gross", "documentation": "Amount before accumulated depreciation of additions or improvements to assets held under a lease arrangement." } } }, "auth_ref": [ "r72" ] }, "us-gaap_DeferredIncomeTaxAssetsNet": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "DeferredIncomeTaxAssetsNet", "crdr": "debit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedBalanceSheet": { "parentTag": "us-gaap_Assets", "weight": 1.0, "order": 7.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet" ], "lang": { "en-us": { "role": { "terseLabel": "Deferred income taxes", "label": "Deferred Income Tax Assets, Net", "documentation": "Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, with jurisdictional netting." } } }, "auth_ref": [ "r290", "r291" ] }, "us-gaap_FairValueInputsLevel2Member": { "xbrltype": "domainItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "FairValueInputsLevel2Member", "presentation": [ "http://tsrconsulting.com/role/ScheduleofMajorCategoriesofAssetsMeasuredatFairValueonaRecurringBasisTable" ], "lang": { "en-us": { "role": { "terseLabel": "Level 2 [Member]", "label": "Fair Value, Inputs, Level 2 [Member]", "documentation": "Inputs other than quoted prices included within level 1 that are observable for an asset or liability, either directly or indirectly, including, but not limited to, quoted prices for similar assets or liabilities in active markets, or quoted prices for identical or similar assets or liabilities in inactive markets." } } }, "auth_ref": [ "r227", "r244", "r249", "r316", "r344", "r474", "r475", "r479", "r480", "r481" ] }, "us-gaap_FairValueInputsLevel3Member": { "xbrltype": "domainItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "FairValueInputsLevel3Member", "presentation": [ "http://tsrconsulting.com/role/ScheduleofMajorCategoriesofAssetsMeasuredatFairValueonaRecurringBasisTable" ], "lang": { "en-us": { "role": { "terseLabel": "Level 3 [Member]", "label": "Fair Value, Inputs, Level 3 [Member]", "documentation": "Unobservable inputs that reflect the entity's own assumption about the assumptions market participants would use in pricing." } } }, "auth_ref": [ "r227", "r244", "r245", "r246", "r247", "r248", "r249", "r316", "r345", "r474", "r475", "r479", "r480", "r481" ] }, "us-gaap_CommonStockParOrStatedValuePerShare": { "xbrltype": "perShareItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "CommonStockParOrStatedValuePerShare", "presentation": [ "http://tsrconsulting.com/role/CommonStockDetails", "http://tsrconsulting.com/role/ConsolidatedBalanceSheet_Parentheticals", "http://tsrconsulting.com/role/StockRepurchaseProgramDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Common stock par value (in Dollars per share)", "verboseLabel": "Common stock par value per share (in Dollars per share)", "netLabel": "Common stock, par value (in Dollars per share)", "label": "Common Stock, Par or Stated Value Per Share", "documentation": "Face amount or stated value per share of common stock." } } }, "auth_ref": [ "r52" ] }, "dei_DocumentInformationLineItems": { "xbrltype": "stringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentInformationLineItems", "presentation": [ "http://tsrconsulting.com/role/DocumentAndEntityInformation" ], "lang": { "en-us": { "role": { "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table." } } }, "auth_ref": [] }, "us-gaap_StatementOfStockholdersEquityAbstract": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "StatementOfStockholdersEquityAbstract", "lang": { "en-us": { "role": { "label": "Statement of Stockholders' Equity [Abstract]" } } }, "auth_ref": [] }, "dei_AmendmentFlag": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "AmendmentFlag", "presentation": [ "http://tsrconsulting.com/role/DocumentAndEntityInformation" ], "lang": { "en-us": { "role": { "terseLabel": "Amendment Flag", "label": "Amendment Flag", "documentation": "Boolean flag that is true when the XBRL content amends previously-filed or accepted submission." } } }, "auth_ref": [] }, "dei_DocumentType": { "xbrltype": "submissionTypeItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentType", "presentation": [ "http://tsrconsulting.com/role/DocumentAndEntityInformation" ], "lang": { "en-us": { "role": { "terseLabel": "Document Type", "label": "Document Type", "documentation": "The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'." } } }, "auth_ref": [] }, "dei_DocumentFiscalPeriodFocus": { "xbrltype": "fiscalPeriodItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentFiscalPeriodFocus", "presentation": [ "http://tsrconsulting.com/role/DocumentAndEntityInformation" ], "lang": { "en-us": { "role": { "terseLabel": "Document Fiscal Period Focus", "label": "Document Fiscal Period Focus", "documentation": "Fiscal period values are FY, Q1, Q2, and Q3. 1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY." } } }, "auth_ref": [] }, "us-gaap_StatementOfCashFlowsAbstract": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "StatementOfCashFlowsAbstract", "lang": { "en-us": { "role": { "label": "Statement of Cash Flows [Abstract]" } } }, "auth_ref": [] }, "us-gaap_EarningsPerShareAbstract": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "EarningsPerShareAbstract", "lang": { "en-us": { "role": { "label": "Net Income Per Common Share [Abstract]" } } }, "auth_ref": [] }, "us-gaap_MinorityInterest": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "MinorityInterest", "crdr": "credit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedBalanceSheet": { "parentTag": "us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest", "weight": 1.0, "order": 2.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet" ], "lang": { "en-us": { "role": { "terseLabel": "Noncontrolling interest", "label": "Equity, Attributable to Noncontrolling Interest", "documentation": "Amount of equity (deficit) attributable to noncontrolling interest. Excludes temporary equity." } } }, "auth_ref": [ "r20", "r85", "r128", "r186", "r204", "r206", "r207", "r208", "r211", "r212", "r319", "r373", "r411" ] }, "us-gaap_InterestPaidNet": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "InterestPaidNet", "crdr": "credit", "presentation": [ "http://tsrconsulting.com/role/ConsolidatedCashFlow" ], "lang": { "en-us": { "role": { "terseLabel": "Interest paid", "label": "Interest Paid, Excluding Capitalized Interest, Operating Activities", "documentation": "Amount of cash paid for interest, excluding capitalized interest, classified as operating activity. Includes, but is not limited to, payment to settle zero-coupon bond for accreted interest of debt discount and debt instrument with insignificant coupon interest rate in relation to effective interest rate of borrowing attributable to accreted interest of debt discount." } } }, "auth_ref": [ "r121", "r124", "r125" ] }, "dei_EntityCurrentReportingStatus": { "xbrltype": "yesNoItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityCurrentReportingStatus", "presentation": [ "http://tsrconsulting.com/role/DocumentAndEntityInformation" ], "lang": { "en-us": { "role": { "terseLabel": "Entity Current Reporting Status", "label": "Entity Current Reporting Status", "documentation": "Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure." } } }, "auth_ref": [] }, "us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract", "lang": { "en-us": { "role": { "label": "Stock-Based Compensation Expense [Abstract]" } } }, "auth_ref": [] }, "dei_EntityShellCompany": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityShellCompany", "presentation": [ "http://tsrconsulting.com/role/DocumentAndEntityInformation" ], "lang": { "en-us": { "role": { "terseLabel": "Entity Shell Company", "label": "Entity Shell Company", "documentation": "Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act." } } }, "auth_ref": [ "r504" ] }, "us-gaap_LitigationStatusDomain": { "xbrltype": "domainItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "LitigationStatusDomain", "presentation": [ "http://tsrconsulting.com/role/LegalSettlementwithInvestorDetails" ], "lang": { "en-us": { "role": { "label": "Litigation Status [Domain]", "documentation": "Status of pending, threatened, or settled litigation." } } }, "auth_ref": [ "r524" ] }, "dei_DocumentQuarterlyReport": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentQuarterlyReport", "presentation": [ "http://tsrconsulting.com/role/DocumentAndEntityInformation" ], "lang": { "en-us": { "role": { "terseLabel": "Document Quarterly Report", "label": "Document Quarterly Report", "documentation": "Boolean flag that is true only for a form used as an quarterly report." } } }, "auth_ref": [ "r506" ] }, "us-gaap_TreasuryStockValue": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "TreasuryStockValue", "crdr": "debit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedBalanceSheet": { "parentTag": "us-gaap_StockholdersEquity", "weight": -1.0, "order": 2.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet" ], "lang": { "en-us": { "role": { "terseLabel": "Less: Treasury stock, 1,178,815 shares, at cost", "label": "Treasury Stock, Value", "documentation": "The amount allocated to treasury stock. Treasury stock is common and preferred shares of an entity that were issued, repurchased by the entity, and are held in its treasury." } } }, "auth_ref": [ "r18", "r33", "r34" ] }, "dei_EntityFilerCategory": { "xbrltype": "filerCategoryItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityFilerCategory", "presentation": [ "http://tsrconsulting.com/role/DocumentAndEntityInformation" ], "lang": { "en-us": { "role": { "terseLabel": "Entity Filer Category", "label": "Entity Filer Category", "documentation": "Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure." } } }, "auth_ref": [ "r504" ] }, "dei_DocumentFiscalYearFocus": { "xbrltype": "gYearItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentFiscalYearFocus", "presentation": [ "http://tsrconsulting.com/role/DocumentAndEntityInformation" ], "lang": { "en-us": { "role": { "terseLabel": "Document Fiscal Year Focus", "label": "Document Fiscal Year Focus", "documentation": "This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006." } } }, "auth_ref": [] }, "us-gaap_AvailableForSaleDebtSecuritiesGrossUnrealizedLoss": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "AvailableForSaleDebtSecuritiesGrossUnrealizedLoss", "crdr": "debit", "presentation": [ "http://tsrconsulting.com/role/ScheduleofMarketableSecuritiesTable" ], "lang": { "en-us": { "role": { "terseLabel": "Total, Gross Unrealized Holding Losses", "label": "Debt Securities, Available-for-Sale, Unrealized Loss", "documentation": "Amount of unrealized loss on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale)." } } }, "auth_ref": [ "r519" ] }, "us-gaap_LitigationStatusAxis": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "LitigationStatusAxis", "presentation": [ "http://tsrconsulting.com/role/LegalSettlementwithInvestorDetails" ], "lang": { "en-us": { "role": { "label": "Litigation Status [Axis]", "documentation": "Information by status of pending, threatened, or settled litigation." } } }, "auth_ref": [ "r524" ] }, "us-gaap_RelatedPartyTransactionLineItems": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "RelatedPartyTransactionLineItems", "presentation": [ "http://tsrconsulting.com/role/RelatedPartyTransactionsDetails" ], "lang": { "en-us": { "role": { "label": "Related Party Transactions [Line Items]", "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table." } } }, "auth_ref": [ "r432", "r433", "r436" ] }, "dei_DocumentTransitionReport": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentTransitionReport", "presentation": [ "http://tsrconsulting.com/role/DocumentAndEntityInformation" ], "lang": { "en-us": { "role": { "terseLabel": "Document Transition Report", "label": "Document Transition Report", "documentation": "Boolean flag that is true only for a form used as a transition report." } } }, "auth_ref": [ "r507" ] }, "us-gaap_NonoperatingIncomeExpenseAbstract": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "NonoperatingIncomeExpenseAbstract", "presentation": [ "http://tsrconsulting.com/role/ConsolidatedIncomeStatement" ], "lang": { "en-us": { "role": { "terseLabel": "Other income (expense):", "label": "Nonoperating Income (Expense) [Abstract]" } } }, "auth_ref": [] }, "dei_EntitySmallBusiness": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntitySmallBusiness", "presentation": [ "http://tsrconsulting.com/role/DocumentAndEntityInformation" ], "lang": { "en-us": { "role": { "terseLabel": "Entity Small Business", "label": "Entity Small Business", "documentation": "Indicates that the company is a Smaller Reporting Company (SRC)." } } }, "auth_ref": [ "r504" ] }, "us-gaap_OtherAssets": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "OtherAssets", "crdr": "debit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedBalanceSheet": { "parentTag": "us-gaap_Assets", "weight": 1.0, "order": 3.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet" ], "lang": { "en-us": { "role": { "terseLabel": "Other assets", "label": "Other Assets", "documentation": "Amount of assets classified as other." } } }, "auth_ref": [ "r81", "r105", "r366", "r502" ] }, "dei_EntityEmergingGrowthCompany": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityEmergingGrowthCompany", "presentation": [ "http://tsrconsulting.com/role/DocumentAndEntityInformation" ], "lang": { "en-us": { "role": { "terseLabel": "Entity Emerging Growth Company", "label": "Entity Emerging Growth Company", "documentation": "Indicate if registrant meets the emerging growth company criteria." } } }, "auth_ref": [ "r504" ] }, "dei_DocumentPeriodEndDate": { "xbrltype": "dateItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentPeriodEndDate", "presentation": [ "http://tsrconsulting.com/role/DocumentAndEntityInformation" ], "lang": { "en-us": { "role": { "terseLabel": "Document Period End Date", "label": "Document Period End Date", "documentation": "For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period. The format of the date is YYYY-MM-DD." } } }, "auth_ref": [] }, "us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "NetCashProvidedByUsedInInvestingActivitiesAbstract", "presentation": [ "http://tsrconsulting.com/role/ConsolidatedCashFlow" ], "lang": { "en-us": { "role": { "terseLabel": "Cash flows from investing activities:", "label": "Net Cash Provided by (Used in) Investing Activities [Abstract]" } } }, "auth_ref": [] }, "us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding": { "xbrltype": "sharesItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "WeightedAverageNumberOfDilutedSharesOutstanding", "presentation": [ "http://tsrconsulting.com/role/ConsolidatedIncomeStatement" ], "lang": { "en-us": { "role": { "terseLabel": "Diluted weighted average number of common shares outstanding (in Shares)", "label": "Weighted Average Number of Shares Outstanding, Diluted", "documentation": "The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period." } } }, "auth_ref": [ "r151", "r158" ] }, "us-gaap_AccountingPoliciesAbstract": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "AccountingPoliciesAbstract", "lang": { "en-us": { "role": { "label": "Basis of Presentation [Abstract]" } } }, "auth_ref": [] }, "dei_EntityInteractiveDataCurrent": { "xbrltype": "yesNoItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityInteractiveDataCurrent", "presentation": [ "http://tsrconsulting.com/role/DocumentAndEntityInformation" ], "lang": { "en-us": { "role": { "terseLabel": "Entity Interactive Data Current", "label": "Entity Interactive Data Current", "documentation": "Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files)." } } }, "auth_ref": [ "r508" ] }, "us-gaap_AssetsAbstract": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "AssetsAbstract", "presentation": [ "http://tsrconsulting.com/role/ScheduleofRightOfUseAssetsandOperatingLeaseLiabilitiesTable" ], "lang": { "en-us": { "role": { "terseLabel": "ASSETS", "verboseLabel": "Assets", "label": "Assets [Abstract]" } } }, "auth_ref": [] }, "us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition", "crdr": "credit", "presentation": [ "http://tsrconsulting.com/role/ShareholdersEquityType2or3" ], "lang": { "en-us": { "role": { "terseLabel": "Non-cash stock compensation", "label": "APIC, Share-Based Payment Arrangement, Option, Increase for Cost Recognition", "documentation": "Amount of increase to additional paid-in capital (APIC) for recognition of cost for option under share-based payment arrangement." } } }, "auth_ref": [] }, "us-gaap_OperatingLeasedAssetsLineItems": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "OperatingLeasedAssetsLineItems", "presentation": [ "http://tsrconsulting.com/role/LeasesDetails" ], "lang": { "en-us": { "role": { "label": "Leases [Line Items]", "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table." } } }, "auth_ref": [] }, "us-gaap_WeightedAverageNumberOfSharesOutstandingBasic": { "xbrltype": "sharesItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "WeightedAverageNumberOfSharesOutstandingBasic", "presentation": [ "http://tsrconsulting.com/role/ConsolidatedIncomeStatement" ], "lang": { "en-us": { "role": { "terseLabel": "Basic weighted average number of common shares outstanding (in Shares)", "label": "Weighted Average Number of Shares Outstanding, Basic", "documentation": "Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period." } } }, "auth_ref": [ "r149", "r158" ] }, "us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "StockIssuedDuringPeriodValueRestrictedStockAwardGross", "crdr": "credit", "presentation": [ "http://tsrconsulting.com/role/StockBasedCompensationExpenseDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Vesting restricted stock awards", "label": "Stock Issued During Period, Value, Restricted Stock Award, Gross", "documentation": "Aggregate value of stock related to Restricted Stock Awards issued during the period." } } }, "auth_ref": [ "r7", "r51", "r52", "r75" ] }, "us-gaap_WeightedAverageNumberOfSharesRestrictedStock": { "xbrltype": "sharesItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "WeightedAverageNumberOfSharesRestrictedStock", "presentation": [ "http://tsrconsulting.com/role/NetIncomePerCommonShareDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Restricted stock awards", "label": "Weighted Average Number of Shares, Restricted Stock", "documentation": "Number of shares of restricted stock determined by relating the portion of time within a reporting period that restricted shares have been outstanding to the total time in that period. Restricted shares are subject to sales, contractual, regulatory or other restrictions that prevent or inhibit the holder from freely disposing of them before the restriction ends." } } }, "auth_ref": [ "r25" ] }, "us-gaap_MoneyMarketFundsAtCarryingValue": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "MoneyMarketFundsAtCarryingValue", "crdr": "debit", "calculation": { "http://tsrconsulting.com/role/ScheduleofCashandCashEquivalentsTable": { "parentTag": "us-gaap_CashAndCashEquivalentsAtCarryingValue", "weight": 1.0, "order": 3.0 } }, "presentation": [ "http://tsrconsulting.com/role/ScheduleofCashandCashEquivalentsTable" ], "lang": { "en-us": { "role": { "terseLabel": "Money market funds", "label": "Money Market Funds, at Carrying Value", "documentation": "Investment in short-term money-market instruments (such as commercial paper, banker's acceptances, repurchase agreements, government securities, certificates of deposit, and so forth) which are highly liquid (that is, readily convertible to known amounts of cash) and so near their maturity that they present an insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify as cash equivalents by definition. Original maturity means an original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three-years ago does not become a cash equivalent when its remaining maturity is three months." } } }, "auth_ref": [] }, "us-gaap_PaymentsForParticipationLiabilities": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "PaymentsForParticipationLiabilities", "crdr": "credit", "presentation": [ "http://tsrconsulting.com/role/LegalSettlementwithInvestorDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Cash payment", "label": "Payments for Participation Liabilities", "documentation": "Cash payments related to participation costs." } } }, "auth_ref": [ "r45" ] }, "us-gaap_RelatedPartyTransactionsByRelatedPartyAxis": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "RelatedPartyTransactionsByRelatedPartyAxis", "presentation": [ "http://tsrconsulting.com/role/RelatedPartyTransactionsDetails" ], "lang": { "en-us": { "role": { "label": "Related Party, Type [Axis]", "documentation": "Information by type of related party. Related parties include, but not limited to, affiliates; other entities for which investments are accounted for by the equity method by the entity; trusts for benefit of employees; and principal owners, management, and members of immediate families. It also may include other parties with which the entity may control or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests." } } }, "auth_ref": [ "r250", "r338", "r339", "r351", "r352", "r353", "r354", "r355", "r356", "r357", "r358", "r359", "r360", "r361", "r362", "r402", "r403", "r404", "r405", "r406", "r426", "r428", "r456", "r535" ] }, "us-gaap_CashAndCashEquivalentsAbstract": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "CashAndCashEquivalentsAbstract", "lang": { "en-us": { "role": { "label": "Cash and Cash Equivalents [Abstract]" } } }, "auth_ref": [] }, "us-gaap_TaxesPayableCurrent": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "TaxesPayableCurrent", "crdr": "credit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedBalanceSheet": { "parentTag": "us-gaap_LiabilitiesCurrent", "weight": 1.0, "order": 4.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet" ], "lang": { "en-us": { "role": { "terseLabel": "Income taxes payable", "label": "Taxes Payable, Current", "documentation": "Carrying value as of the balance sheet date of obligations incurred and payable for statutory income, sales, use, payroll, excise, real, property and other taxes. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer)." } } }, "auth_ref": [ "r11" ] }, "us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "AccountsPayableAndAccruedLiabilitiesCurrent", "crdr": "credit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedBalanceSheet": { "parentTag": "us-gaap_LiabilitiesCurrent", "weight": 1.0, "order": 2.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet" ], "lang": { "en-us": { "role": { "terseLabel": "Accrued expenses and other current liabilities", "label": "Accounts Payable and Accrued Liabilities, Current", "documentation": "Sum of the carrying values as of the balance sheet date of obligations incurred through that date and due within one year (or the operating cycle, if longer), including liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received, taxes, interest, rent and utilities, accrued salaries and bonuses, payroll taxes and fringe benefits." } } }, "auth_ref": [ "r11" ] }, "us-gaap_StatementOfFinancialPositionAbstract": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "StatementOfFinancialPositionAbstract", "lang": { "en-us": { "role": { "label": "Statement of Financial Position [Abstract]" } } }, "auth_ref": [] }, "us-gaap_InterestIncomeExpenseNet": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "InterestIncomeExpenseNet", "crdr": "credit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedIncomeStatement": { "parentTag": "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest", "weight": 1.0, "order": 2.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedIncomeStatement" ], "lang": { "en-us": { "role": { "terseLabel": "Interest income (expense), net", "label": "Interest Income (Expense), Net", "documentation": "The net amount of operating interest income (expense)." } } }, "auth_ref": [ "r89" ] }, "srt_MinimumMember": { "xbrltype": "domainItemType", "nsuri": "http://fasb.org/srt/2023", "localname": "MinimumMember", "presentation": [ "http://tsrconsulting.com/role/StockBasedCompensationExpenseDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Minimum [Member]", "label": "Minimum [Member]" } } }, "auth_ref": [ "r200", "r201", "r202", "r203", "r251", "r347", "r382", "r398", "r399", "r457", "r458", "r459", "r460", "r461", "r464", "r465", "r471", "r478", "r482", "r488", "r527", "r538", "r539", "r540", "r541", "r542", "r543" ] }, "us-gaap_NetIncomeLoss": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "NetIncomeLoss", "crdr": "credit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedIncomeStatement": { "parentTag": null, "weight": null, "order": null, "root": true } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedIncomeStatement" ], "lang": { "en-us": { "role": { "totalLabel": "Net income attributable to TSR, Inc.", "label": "Net Income (Loss) Attributable to Parent", "documentation": "The portion of profit or loss for the period, net of income taxes, which is attributable to the parent." } } }, "auth_ref": [ "r59", "r69", "r88", "r99", "r112", "r113", "r116", "r128", "r138", "r140", "r141", "r142", "r143", "r146", "r147", "r154", "r164", "r170", "r174", "r176", "r186", "r204", "r205", "r206", "r207", "r208", "r209", "r210", "r211", "r212", "r313", "r319", "r379", "r429", "r449", "r450", "r470", "r500", "r525" ] }, "us-gaap_StatementLineItems": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "StatementLineItems", "presentation": [ "http://tsrconsulting.com/role/ShareholdersEquityType2or3" ], "lang": { "en-us": { "role": { "label": "Statement [Line Items]", "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table." } } }, "auth_ref": [ "r135", "r136", "r137", "r163", "r348", "r388", "r397", "r400", "r402", "r403", "r404", "r405", "r406", "r409", "r412", "r413", "r414", "r415", "r416", "r417", "r418", "r419", "r420", "r422", "r423", "r424", "r425", "r426", "r428", "r430", "r431", "r437", "r438", "r439", "r440", "r441", "r442", "r443", "r444", "r445", "r446", "r447", "r448", "r451", "r492" ] }, "us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "NetIncomeLossAvailableToCommonStockholdersBasic", "crdr": "credit", "presentation": [ "http://tsrconsulting.com/role/ShareholdersEquityType2or3" ], "lang": { "en-us": { "role": { "terseLabel": "Net income attributable to TSR, Inc.", "label": "Net Income (Loss) Available to Common Stockholders, Basic", "documentation": "Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders." } } }, "auth_ref": [ "r119", "r140", "r141", "r142", "r143", "r149", "r150", "r155", "r158", "r164", "r170", "r174", "r176", "r470" ] }, "us-gaap_AccountsReceivableNetCurrent": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "AccountsReceivableNetCurrent", "crdr": "debit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedBalanceSheet": { "parentTag": "us-gaap_AssetsCurrent", "weight": 1.0, "order": 3.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet" ], "lang": { "en-us": { "role": { "terseLabel": "Accounts receivable, net of allowance for doubtful accounts of $181,000", "label": "Accounts Receivable, after Allowance for Credit Loss, Current", "documentation": "Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current." } } }, "auth_ref": [ "r180", "r181" ] }, "srt_RangeAxis": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/srt/2023", "localname": "RangeAxis", "presentation": [ "http://tsrconsulting.com/role/StockBasedCompensationExpenseDetails" ], "lang": { "en-us": { "role": { "label": "Statistical Measurement [Axis]" } } }, "auth_ref": [ "r200", "r201", "r202", "r203", "r243", "r251", "r278", "r279", "r280", "r346", "r347", "r382", "r398", "r399", "r457", "r458", "r459", "r460", "r461", "r464", "r465", "r471", "r478", "r482", "r488", "r491", "r523", "r527", "r539", "r540", "r541", "r542", "r543" ] }, "us-gaap_NetCashProvidedByUsedInFinancingActivities": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "NetCashProvidedByUsedInFinancingActivities", "crdr": "debit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedCashFlow": { "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect", "weight": 1.0, "order": 3.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedCashFlow" ], "lang": { "en-us": { "role": { "totalLabel": "Net cash used in financing activities", "label": "Net Cash Provided by (Used in) Financing Activities", "documentation": "Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit." } } }, "auth_ref": [ "r123" ] }, "us-gaap_DebtInstrumentInterestRateEffectivePercentage": { "xbrltype": "percentItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "DebtInstrumentInterestRateEffectivePercentage", "presentation": [ "http://tsrconsulting.com/role/LegalSettlementwithInvestorDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Effective interest rate", "label": "Debt Instrument, Interest Rate, Effective Percentage", "documentation": "Effective interest rate for the funds borrowed under the debt agreement considering interest compounding and original issue discount or premium." } } }, "auth_ref": [ "r15", "r43", "r240", "r326" ] }, "us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "NetCashProvidedByUsedInFinancingActivitiesAbstract", "presentation": [ "http://tsrconsulting.com/role/ConsolidatedCashFlow" ], "lang": { "en-us": { "role": { "terseLabel": "Cash flows from financing activities:", "label": "Net Cash Provided by (Used in) Financing Activities [Abstract]" } } }, "auth_ref": [] }, "us-gaap_NetCashProvidedByUsedInInvestingActivities": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "NetCashProvidedByUsedInInvestingActivities", "crdr": "debit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedCashFlow": { "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect", "weight": 1.0, "order": 2.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedCashFlow" ], "lang": { "en-us": { "role": { "totalLabel": "Net cash used in investing activities", "label": "Net Cash Provided by (Used in) Investing Activities", "documentation": "Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets." } } }, "auth_ref": [ "r123" ] }, "us-gaap_AssetsSoldUnderAgreementsToRepurchaseLineItems": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "AssetsSoldUnderAgreementsToRepurchaseLineItems", "presentation": [ "http://tsrconsulting.com/role/StockRepurchaseProgramDetails" ], "lang": { "en-us": { "role": { "label": "Stock Repurchase Program [Line Items]", "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table." } } }, "auth_ref": [ "r133" ] }, "us-gaap_SaleOfStockNameOfTransactionDomain": { "xbrltype": "domainItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "SaleOfStockNameOfTransactionDomain", "presentation": [ "http://tsrconsulting.com/role/CommonStockDetails" ], "lang": { "en-us": { "role": { "label": "Sale of Stock [Domain]", "documentation": "Sale of the entity's stock, including, but not limited to, initial public offering (IPO) and private placement." } } }, "auth_ref": [] }, "us-gaap_AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedGainBeforeTax": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedGainBeforeTax", "crdr": "credit", "presentation": [ "http://tsrconsulting.com/role/ScheduleofMarketableSecuritiesTable" ], "lang": { "en-us": { "role": { "terseLabel": "Total, Gross Unrealized Holding Gains", "label": "Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Gain, before Tax", "documentation": "Amount, before tax, of unrealized gain in accumulated other comprehensive income (AOCI) on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale)." } } }, "auth_ref": [ "r185" ] }, "us-gaap_NetCashProvidedByUsedInOperatingActivities": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "NetCashProvidedByUsedInOperatingActivities", "calculation": { "http://tsrconsulting.com/role/ConsolidatedCashFlow": { "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect", "weight": 1.0, "order": 1.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedCashFlow" ], "lang": { "en-us": { "role": { "totalLabel": "Net cash provided by operating activities", "label": "Net Cash Provided by (Used in) Operating Activities", "documentation": "Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities." } } }, "auth_ref": [ "r67", "r68", "r69" ] }, "us-gaap_SecuritiesSoldUnderAgreementsToRepurchase": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "SecuritiesSoldUnderAgreementsToRepurchase", "crdr": "credit", "presentation": [ "http://tsrconsulting.com/role/CommonStockDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Sold of securities shares", "label": "Securities Sold under Agreements to Repurchase", "documentation": "Amount, after the effects of master netting arrangements, of funds outstanding borrowed in the form of a security repurchase agreement between the entity and another party for the sale and repurchase of identical or substantially the same securities at a date certain for a specified price. Includes liabilities not subject to a master netting arrangement and not elected to be offset." } } }, "auth_ref": [ "r46", "r110", "r111", "r131", "r132", "r457", "r458", "r460", "r461" ] }, "us-gaap_AdditionalPaidInCapital": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "AdditionalPaidInCapital", "crdr": "credit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedBalanceSheet": { "parentTag": "us-gaap_StockholdersEquityBeforeTreasuryStock", "weight": 1.0, "order": 3.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet" ], "lang": { "en-us": { "role": { "terseLabel": "Additional paid-in capital", "label": "Additional Paid in Capital", "documentation": "Amount of excess of issue price over par or stated value of stock and from other transaction involving stock or stockholder. Includes, but is not limited to, additional paid-in capital (APIC) for common and preferred stock." } } }, "auth_ref": [ "r53", "r487", "r546" ] }, "us-gaap_Liabilities": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "Liabilities", "crdr": "credit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedBalanceSheet": { "parentTag": "us-gaap_LiabilitiesAndStockholdersEquity", "weight": 1.0, "order": 1.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet" ], "lang": { "en-us": { "role": { "totalLabel": "Total Liabilities", "label": "Liabilities", "documentation": "Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future." } } }, "auth_ref": [ "r12", "r128", "r186", "r204", "r205", "r206", "r207", "r208", "r209", "r210", "r211", "r212", "r300", "r303", "r304", "r319", "r407", "r469", "r502", "r525", "r536", "r537" ] }, "srt_MaximumMember": { "xbrltype": "domainItemType", "nsuri": "http://fasb.org/srt/2023", "localname": "MaximumMember", "presentation": [ "http://tsrconsulting.com/role/StockBasedCompensationExpenseDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Maximum [Member]", "label": "Maximum [Member]" } } }, "auth_ref": [ "r200", "r201", "r202", "r203", "r251", "r347", "r382", "r398", "r399", "r457", "r458", "r459", "r460", "r461", "r464", "r465", "r471", "r478", "r482", "r488", "r527", "r538", "r539", "r540", "r541", "r542", "r543" ] }, "us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "NetCashProvidedByUsedInOperatingActivitiesAbstract", "presentation": [ "http://tsrconsulting.com/role/ConsolidatedCashFlow" ], "lang": { "en-us": { "role": { "terseLabel": "Cash flows from operating activities:", "label": "Net Cash Provided by (Used in) Operating Activities [Abstract]" } } }, "auth_ref": [] }, "srt_RangeMember": { "xbrltype": "domainItemType", "nsuri": "http://fasb.org/srt/2023", "localname": "RangeMember", "presentation": [ "http://tsrconsulting.com/role/StockBasedCompensationExpenseDetails" ], "lang": { "en-us": { "role": { "label": "Statistical Measurement [Domain]" } } }, "auth_ref": [ "r200", "r201", "r202", "r203", "r243", "r251", "r278", "r279", "r280", "r346", "r347", "r382", "r398", "r399", "r457", "r458", "r459", "r460", "r461", "r464", "r465", "r471", "r478", "r482", "r488", "r491", "r523", "r527", "r539", "r540", "r541", "r542", "r543" ] }, "us-gaap_OperatingIncomeLoss": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "OperatingIncomeLoss", "crdr": "credit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedIncomeStatement": { "parentTag": "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest", "weight": 1.0, "order": 1.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedIncomeStatement" ], "lang": { "en-us": { "role": { "totalLabel": "Income from operations", "label": "Operating Income (Loss)", "documentation": "The net result for the period of deducting operating expenses from operating revenues." } } }, "auth_ref": [ "r164", "r170", "r174", "r176", "r470" ] }, "us-gaap_LiabilitiesAbstract": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "LiabilitiesAbstract", "presentation": [ "http://tsrconsulting.com/role/ScheduleofRightOfUseAssetsandOperatingLeaseLiabilitiesTable" ], "lang": { "en-us": { "role": { "terseLabel": "Liabilities", "label": "Liabilities [Abstract]" } } }, "auth_ref": [] }, "us-gaap_AdditionalPaidInCapitalMember": { "xbrltype": "domainItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "AdditionalPaidInCapitalMember", "presentation": [ "http://tsrconsulting.com/role/ShareholdersEquityType2or3" ], "lang": { "en-us": { "role": { "terseLabel": "Additional paid-in capital", "label": "Additional Paid-in Capital [Member]", "documentation": "Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders." } } }, "auth_ref": [ "r286", "r287", "r288", "r396", "r515", "r516", "r517", "r529", "r547" ] }, "tsri_ScheduleOfMarketableSecuritiesAbstract": { "xbrltype": "stringItemType", "nsuri": "http://tsrconsulting.com/20231130", "localname": "ScheduleOfMarketableSecuritiesAbstract", "lang": { "en-us": { "role": { "label": "Schedule Of Marketable Securities Abstract" } } }, "auth_ref": [] }, "tsri_FintechConsultingLLCMember": { "xbrltype": "domainItemType", "nsuri": "http://tsrconsulting.com/20231130", "localname": "FintechConsultingLLCMember", "presentation": [ "http://tsrconsulting.com/role/RelatedPartyTransactionsDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Fintech Consulting LLC [Member]", "label": "Fintech Consulting LLCMember" } } }, "auth_ref": [] }, "us-gaap_StatementEquityComponentsAxis": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "StatementEquityComponentsAxis", "presentation": [ "http://tsrconsulting.com/role/ShareholdersEquityType2or3" ], "lang": { "en-us": { "role": { "label": "Equity Components [Axis]", "documentation": "Information by component of equity." } } }, "auth_ref": [ "r7", "r19", "r97", "r114", "r115", "r116", "r135", "r136", "r137", "r139", "r145", "r147", "r163", "r187", "r188", "r242", "r286", "r287", "r288", "r293", "r294", "r305", "r306", "r307", "r308", "r309", "r310", "r311", "r320", "r321", "r322", "r323", "r324", "r325", "r334", "r383", "r384", "r385", "r396", "r451" ] }, "us-gaap_EquityAbstract": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "EquityAbstract", "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet" ], "lang": { "en-us": { "role": { "terseLabel": "Equity:", "label": "Equity [Abstract]" } } }, "auth_ref": [] }, "dei_EntityRegistrantName": { "xbrltype": "normalizedStringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityRegistrantName", "presentation": [ "http://tsrconsulting.com/role/DocumentAndEntityInformation" ], "lang": { "en-us": { "role": { "terseLabel": "Entity Registrant Name", "label": "Entity Registrant Name", "documentation": "The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC." } } }, "auth_ref": [ "r504" ] }, "us-gaap_Revenues": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "Revenues", "crdr": "credit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedIncomeStatement": { "parentTag": "us-gaap_OperatingIncomeLoss", "weight": 1.0, "order": 1.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedIncomeStatement", "http://tsrconsulting.com/role/RelatedPartyTransactionsDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Revenue, net", "verboseLabel": "Revenue", "label": "Revenues", "documentation": "Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss)." } } }, "auth_ref": [ "r117", "r128", "r165", "r166", "r169", "r172", "r173", "r177", "r178", "r179", "r186", "r204", "r205", "r206", "r207", "r208", "r209", "r210", "r211", "r212", "r319", "r365", "r525" ] }, "us-gaap_PaymentsForRepurchaseOfCommonStock": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "PaymentsForRepurchaseOfCommonStock", "crdr": "credit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedCashFlow": { "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities", "weight": -1.0, "order": 2.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedCashFlow" ], "lang": { "en-us": { "role": { "negatedLabel": "Purchases of treasury stock", "label": "Payments for Repurchase of Common Stock", "documentation": "The cash outflow to reacquire common stock during the period." } } }, "auth_ref": [ "r21" ] }, "us-gaap_ProfitLoss": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "ProfitLoss", "crdr": "credit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedIncomeStatement": { "parentTag": "us-gaap_NetIncomeLoss", "weight": 1.0, "order": 1.0 }, "http://tsrconsulting.com/role/ConsolidatedCashFlow": { "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities", "weight": 1.0, "order": 1.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedCashFlow", "http://tsrconsulting.com/role/ConsolidatedIncomeStatement" ], "lang": { "en-us": { "role": { "totalLabel": "Consolidated net income", "terseLabel": "Consolidated net income", "label": "Net Income (Loss), Including Portion Attributable to Noncontrolling Interest", "documentation": "The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest." } } }, "auth_ref": [ "r99", "r112", "r113", "r122", "r128", "r138", "r146", "r147", "r164", "r170", "r174", "r176", "r186", "r204", "r205", "r206", "r207", "r208", "r209", "r210", "r211", "r212", "r298", "r301", "r302", "r313", "r319", "r365", "r377", "r395", "r429", "r449", "r450", "r470", "r484", "r485", "r501", "r511", "r525" ] }, "dei_EntityAddressAddressLine1": { "xbrltype": "normalizedStringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityAddressAddressLine1", "presentation": [ "http://tsrconsulting.com/role/DocumentAndEntityInformation" ], "lang": { "en-us": { "role": { "terseLabel": "Entity Address, Address Line One", "label": "Entity Address, Address Line One", "documentation": "Address Line 1 such as Attn, Building Name, Street Name" } } }, "auth_ref": [] }, "us-gaap_EarningsPerShareTextBlock": { "xbrltype": "textBlockItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "EarningsPerShareTextBlock", "presentation": [ "http://tsrconsulting.com/role/NetIncomePerCommonShare" ], "lang": { "en-us": { "role": { "terseLabel": "Net Income Per Common Share", "label": "Earnings Per Share [Text Block]", "documentation": "The entire disclosure for earnings per share." } } }, "auth_ref": [ "r148", "r159", "r160", "r161" ] }, "us-gaap_DebtInstrumentPeriodicPayment": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "DebtInstrumentPeriodicPayment", "crdr": "debit", "presentation": [ "http://tsrconsulting.com/role/LegalSettlementwithInvestorDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Due payments", "label": "Debt Instrument, Periodic Payment", "documentation": "Amount of the required periodic payments including both interest and principal payments." } } }, "auth_ref": [ "r16", "r48" ] }, "us-gaap_RetainedEarningsMember": { "xbrltype": "domainItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "RetainedEarningsMember", "presentation": [ "http://tsrconsulting.com/role/ShareholdersEquityType2or3" ], "lang": { "en-us": { "role": { "terseLabel": "Retained earnings", "label": "Retained Earnings [Member]", "documentation": "Accumulated undistributed earnings (deficit)." } } }, "auth_ref": [ "r97", "r135", "r136", "r137", "r139", "r145", "r147", "r187", "r188", "r286", "r287", "r288", "r293", "r294", "r305", "r307", "r308", "r310", "r311", "r383", "r385", "r396", "r547" ] }, "us-gaap_NoncontrollingInterestMember": { "xbrltype": "domainItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "NoncontrollingInterestMember", "presentation": [ "http://tsrconsulting.com/role/ShareholdersEquityType2or3" ], "lang": { "en-us": { "role": { "terseLabel": "Non- controlling interest", "label": "Noncontrolling Interest [Member]", "documentation": "This element represents that portion of equity (net assets) in a subsidiary not attributable, directly or indirectly, to the parent. A noncontrolling interest is sometimes called a minority interest." } } }, "auth_ref": [ "r37", "r242", "r515", "r516", "r517", "r547" ] }, "dei_EntityAddressAddressLine2": { "xbrltype": "normalizedStringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityAddressAddressLine2", "presentation": [ "http://tsrconsulting.com/role/DocumentAndEntityInformation" ], "lang": { "en-us": { "role": { "terseLabel": "Entity Address, Address Line Two", "label": "Entity Address, Address Line Two", "documentation": "Address Line 2 such as Street or Suite number" } } }, "auth_ref": [] }, "us-gaap_CreditFacilityAxis": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "CreditFacilityAxis", "presentation": [ "http://tsrconsulting.com/role/CreditFacilityDetails" ], "lang": { "en-us": { "role": { "label": "Credit Facility [Axis]", "documentation": "Information by type of credit facility. Credit facilities provide capital to borrowers without the need to structure a loan for each borrowing." } } }, "auth_ref": [] }, "tsri_FirstPaymentMember": { "xbrltype": "domainItemType", "nsuri": "http://tsrconsulting.com/20231130", "localname": "FirstPaymentMember", "presentation": [ "http://tsrconsulting.com/role/LegalSettlementwithInvestorDetails" ], "lang": { "en-us": { "role": { "terseLabel": "First payment [Member]", "label": "First Payment Member" } } }, "auth_ref": [] }, "dei_Security12bTitle": { "xbrltype": "securityTitleItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "Security12bTitle", "presentation": [ "http://tsrconsulting.com/role/DocumentAndEntityInformation" ], "lang": { "en-us": { "role": { "terseLabel": "Title of 12(b) Security", "label": "Title of 12(b) Security", "documentation": "Title of a 12(b) registered security." } } }, "auth_ref": [ "r503" ] }, "us-gaap_StockholdersEquityBeforeTreasuryStock": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "StockholdersEquityBeforeTreasuryStock", "crdr": "credit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedBalanceSheet": { "parentTag": "us-gaap_StockholdersEquity", "weight": 1.0, "order": 1.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet" ], "lang": { "en-us": { "role": { "totalLabel": "Shareholder's equity before treasury stock", "label": "Stockholders' Equity before Treasury Stock", "documentation": "Total amount of stockholders' equity (deficit) items including stock value, paid in capital, retained earnings and including equity attributable to noncontrolling interests and before deducting the carrying value of treasury stock." } } }, "auth_ref": [] }, "us-gaap_DebtInstrumentNameDomain": { "xbrltype": "domainItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "DebtInstrumentNameDomain", "presentation": [ "http://tsrconsulting.com/role/LegalSettlementwithInvestorDetails" ], "lang": { "en-us": { "role": { "label": "Debt Instrument, Name [Domain]", "documentation": "The name for the particular debt instrument or borrowing that distinguishes it from other debt instruments or borrowings, including draws against credit facilities." } } }, "auth_ref": [ "r16", "r134", "r214", "r215", "r216", "r217", "r218", "r220", "r225", "r226", "r227", "r228", "r230", "r231", "r232", "r233", "r234", "r235", "r326", "r473", "r474", "r475", "r476", "r477", "r512" ] }, "us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest", "crdr": "credit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedBalanceSheet": { "parentTag": "us-gaap_LiabilitiesAndStockholdersEquity", "weight": 1.0, "order": 2.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet", "http://tsrconsulting.com/role/ShareholdersEquityType2or3" ], "lang": { "en-us": { "role": { "totalLabel": "Total Equity", "periodStartLabel": "Balance", "periodEndLabel": "Balance", "label": "Equity, Including Portion Attributable to Noncontrolling Interest", "documentation": "Amount of equity (deficit) attributable to parent and noncontrolling interest. Excludes temporary equity." } } }, "auth_ref": [ "r37", "r38", "r39", "r97", "r98", "r115", "r135", "r136", "r137", "r139", "r145", "r187", "r188", "r242", "r286", "r287", "r288", "r293", "r294", "r305", "r306", "r307", "r308", "r309", "r310", "r311", "r320", "r321", "r325", "r334", "r384", "r385", "r394", "r411", "r427", "r452", "r453", "r463", "r501", "r513", "r520", "r530", "r547" ] }, "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest", "crdr": "credit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedIncomeStatement": { "parentTag": "us-gaap_ProfitLoss", "weight": 1.0, "order": 1.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedIncomeStatement" ], "lang": { "en-us": { "role": { "totalLabel": "Income before income taxes", "label": "Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest", "documentation": "Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest." } } }, "auth_ref": [ "r0", "r58", "r87", "r164", "r170", "r174", "r176", "r365", "r376", "r470" ] }, "srt_TitleOfIndividualAxis": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/srt/2023", "localname": "TitleOfIndividualAxis", "presentation": [ "http://tsrconsulting.com/role/RelatedPartyTransactionsDetails", "http://tsrconsulting.com/role/StockRepurchaseProgramDetails" ], "lang": { "en-us": { "role": { "label": "Title of Individual [Axis]" } } }, "auth_ref": [ "r518", "r534" ] }, "us-gaap_TrademarksMember": { "xbrltype": "domainItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "TrademarksMember", "presentation": [ "http://tsrconsulting.com/role/ScheduleofIntangibleAssetsTable", "http://tsrconsulting.com/role/ScheduleofIntangibleAssetsTable_Parentheticals" ], "lang": { "en-us": { "role": { "terseLabel": "Trademark [Member]", "label": "Trademarks [Member]", "documentation": "Rights acquired through registration of a trademark to gain or protect exclusive use of a business name, symbol or other device or style." } } }, "auth_ref": [ "r35" ] }, "tsri_ProspectusMember": { "xbrltype": "domainItemType", "nsuri": "http://tsrconsulting.com/20231130", "localname": "ProspectusMember", "presentation": [ "http://tsrconsulting.com/role/CommonStockDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Prospectus [Member]", "label": "Prospectus Member" } } }, "auth_ref": [] }, "us-gaap_SupplementalCashFlowInformationAbstract": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "SupplementalCashFlowInformationAbstract", "presentation": [ "http://tsrconsulting.com/role/ConsolidatedCashFlow" ], "lang": { "en-us": { "role": { "terseLabel": "Supplemental disclosures of cash flow data:", "label": "Supplemental Cash Flow Information [Abstract]" } } }, "auth_ref": [] }, "us-gaap_LiabilitiesAndStockholdersEquity": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "LiabilitiesAndStockholdersEquity", "crdr": "credit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedBalanceSheet": { "parentTag": null, "weight": null, "order": null, "root": true } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet" ], "lang": { "en-us": { "role": { "totalLabel": "Total Liabilities and Equity", "label": "Liabilities and Equity", "documentation": "Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any." } } }, "auth_ref": [ "r57", "r86", "r374", "r487", "r513", "r520", "r530" ] }, "us-gaap_StockholdersEquity": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "StockholdersEquity", "crdr": "credit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedBalanceSheet": { "parentTag": "us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest", "weight": 1.0, "order": 1.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet" ], "lang": { "en-us": { "role": { "totalLabel": "Total TSR, Inc. Equity", "label": "Equity, Attributable to Parent", "documentation": "Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest." } } }, "auth_ref": [ "r52", "r55", "r56", "r71", "r411", "r427", "r452", "r453", "r487", "r502", "r513", "r520", "r530", "r547" ] }, "us-gaap_RevolvingCreditFacilityMember": { "xbrltype": "domainItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "RevolvingCreditFacilityMember", "presentation": [ "http://tsrconsulting.com/role/CreditFacilityDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Credit Facility [Member]", "label": "Revolving Credit Facility [Member]", "documentation": "Arrangement in which loan proceeds can continuously be obtained following repayments, but the total amount borrowed cannot exceed a specified maximum amount." } } }, "auth_ref": [] }, "us-gaap_RestrictedCashAndInvestmentsAbstract": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "RestrictedCashAndInvestmentsAbstract", "lang": { "en-us": { "role": { "label": "Schedule of Cash and Cash Equivalents [Abstract]" } } }, "auth_ref": [] }, "us-gaap_RepurchaseAgreementsResaleAgreementsSecuritiesBorrowedAndSecuritiesLoanedDisclosureTextBlock": { "xbrltype": "textBlockItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "RepurchaseAgreementsResaleAgreementsSecuritiesBorrowedAndSecuritiesLoanedDisclosureTextBlock", "presentation": [ "http://tsrconsulting.com/role/StockRepurchaseProgram" ], "lang": { "en-us": { "role": { "terseLabel": "Stock Repurchase Program", "label": "Repurchase Agreements, Resale Agreements, Securities Borrowed, and Securities Loaned Disclosure [Text Block]", "documentation": "The entire disclosure for repurchase agreements (also known as repos), resale agreements (also known as reverse repurchase agreements or reverse repos), securities borrowed transactions, and securities loaned transactions." } } }, "auth_ref": [ "r78" ] }, "dei_EntityAddressCityOrTown": { "xbrltype": "normalizedStringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityAddressCityOrTown", "presentation": [ "http://tsrconsulting.com/role/DocumentAndEntityInformation" ], "lang": { "en-us": { "role": { "terseLabel": "Entity Address, City or Town", "label": "Entity Address, City or Town", "documentation": "Name of the City or Town" } } }, "auth_ref": [] }, "tsri_QARIndustriesIncMember": { "xbrltype": "domainItemType", "nsuri": "http://tsrconsulting.com/20231130", "localname": "QARIndustriesIncMember", "presentation": [ "http://tsrconsulting.com/role/RelatedPartyTransactionsDetails" ], "lang": { "en-us": { "role": { "terseLabel": "QAR Industries, Inc. [Member]", "label": "QARIndustries Inc Member" } } }, "auth_ref": [] }, "us-gaap_EquityComponentDomain": { "xbrltype": "domainItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "EquityComponentDomain", "presentation": [ "http://tsrconsulting.com/role/ShareholdersEquityType2or3" ], "lang": { "en-us": { "role": { "label": "Equity Component [Domain]", "documentation": "Components of equity are the parts of the total Equity balance including that which is allocated to common, preferred, treasury stock, retained earnings, etc." } } }, "auth_ref": [ "r7", "r97", "r114", "r115", "r116", "r135", "r136", "r137", "r139", "r145", "r147", "r163", "r187", "r188", "r242", "r286", "r287", "r288", "r293", "r294", "r305", "r306", "r307", "r308", "r309", "r310", "r311", "r320", "r321", "r322", "r323", "r324", "r325", "r334", "r383", "r384", "r385", "r396", "r451" ] }, "us-gaap_BasisOfAccountingPolicyPolicyTextBlock": { "xbrltype": "textBlockItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "BasisOfAccountingPolicyPolicyTextBlock", "presentation": [ "http://tsrconsulting.com/role/AccountingPoliciesByPolicy" ], "lang": { "en-us": { "role": { "terseLabel": "Basis of Presentation", "label": "Basis of Accounting, Policy [Policy Text Block]", "documentation": "Disclosure of accounting policy for basis of accounting, or basis of presentation, used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS)." } } }, "auth_ref": [] }, "dei_EntityCentralIndexKey": { "xbrltype": "centralIndexKeyItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityCentralIndexKey", "presentation": [ "http://tsrconsulting.com/role/DocumentAndEntityInformation" ], "lang": { "en-us": { "role": { "terseLabel": "Entity Central Index Key", "label": "Entity Central Index Key", "documentation": "A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK." } } }, "auth_ref": [ "r504" ] }, "dei_TradingSymbol": { "xbrltype": "tradingSymbolItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "TradingSymbol", "presentation": [ "http://tsrconsulting.com/role/DocumentAndEntityInformation" ], "lang": { "en-us": { "role": { "terseLabel": "Trading Symbol", "label": "Trading Symbol", "documentation": "Trading symbol of an instrument as listed on an exchange." } } }, "auth_ref": [] }, "us-gaap_SharePrice": { "xbrltype": "perShareItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "SharePrice", "presentation": [ "http://tsrconsulting.com/role/RelatedPartyTransactionsDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Price per share (in Dollars per share)", "label": "Share Price", "documentation": "Price of a single share of a number of saleable stocks of a company." } } }, "auth_ref": [] }, "us-gaap_NetIncomeLossAttributableToNoncontrollingInterest": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "NetIncomeLossAttributableToNoncontrollingInterest", "crdr": "debit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedIncomeStatement": { "parentTag": "us-gaap_NetIncomeLoss", "weight": -1.0, "order": 2.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedIncomeStatement" ], "lang": { "en-us": { "role": { "terseLabel": "Less: Net income attributable to noncontrolling interest", "label": "Net Income (Loss) Attributable to Noncontrolling Interest", "documentation": "Amount of Net Income (Loss) attributable to noncontrolling interest." } } }, "auth_ref": [ "r40", "r77", "r112", "r113", "r146", "r147", "r378", "r511" ] }, "dei_EntityAddressStateOrProvince": { "xbrltype": "stateOrProvinceItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityAddressStateOrProvince", "presentation": [ "http://tsrconsulting.com/role/DocumentAndEntityInformation" ], "lang": { "en-us": { "role": { "terseLabel": "Entity Address, State or Province", "label": "Entity Address, State or Province", "documentation": "Name of the state or province." } } }, "auth_ref": [] }, "us-gaap_AllowanceForDoubtfulAccountsReceivable": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "AllowanceForDoubtfulAccountsReceivable", "crdr": "credit", "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet_Parentheticals" ], "lang": { "en-us": { "role": { "terseLabel": "Accounts receivable, net of allowance for doubtful accounts (in Dollars)", "label": "Accounts Receivable, Allowance for Credit Loss", "documentation": "Amount of allowance for credit loss on accounts receivable." } } }, "auth_ref": [ "r107", "r182", "r189", "r190", "r191", "r544" ] }, "tsri_SalesAgreementMember": { "xbrltype": "domainItemType", "nsuri": "http://tsrconsulting.com/20231130", "localname": "SalesAgreementMember", "presentation": [ "http://tsrconsulting.com/role/CommonStockDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Sales Agreement [Member]", "label": "Sales Agreement Member" } } }, "auth_ref": [] }, "dei_EntityFileNumber": { "xbrltype": "fileNumberItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityFileNumber", "presentation": [ "http://tsrconsulting.com/role/DocumentAndEntityInformation" ], "lang": { "en-us": { "role": { "terseLabel": "Entity File Number", "label": "Entity File Number", "documentation": "Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen." } } }, "auth_ref": [] }, "dei_SecurityExchangeName": { "xbrltype": "edgarExchangeCodeItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "SecurityExchangeName", "presentation": [ "http://tsrconsulting.com/role/DocumentAndEntityInformation" ], "lang": { "en-us": { "role": { "terseLabel": "Security Exchange Name", "label": "Security Exchange Name", "documentation": "Name of the Exchange on which a security is registered." } } }, "auth_ref": [ "r505" ] }, "us-gaap_MarketableSecuritiesLineItems": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "MarketableSecuritiesLineItems", "presentation": [ "http://tsrconsulting.com/role/ScheduleofMarketableSecuritiesTable" ], "lang": { "en-us": { "role": { "label": "Schedule of Marketable Securities [Abstract]", "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table." } } }, "auth_ref": [] }, "us-gaap_CreditFacilityDomain": { "xbrltype": "domainItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "CreditFacilityDomain", "presentation": [ "http://tsrconsulting.com/role/CreditFacilityDetails" ], "lang": { "en-us": { "role": { "label": "Credit Facility [Domain]", "documentation": "Type of credit facility. Credit facilities provide capital to borrowers without the need to structure a loan for each borrowing." } } }, "auth_ref": [] }, "us-gaap_BasisOfPresentationAndSignificantAccountingPoliciesTextBlock": { "xbrltype": "textBlockItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "BasisOfPresentationAndSignificantAccountingPoliciesTextBlock", "presentation": [ "http://tsrconsulting.com/role/BasisofPresentation" ], "lang": { "en-us": { "role": { "terseLabel": "Basis of Presentation", "label": "Basis of Presentation and Significant Accounting Policies [Text Block]", "documentation": "The entire disclosure for the basis of presentation and significant accounting policies concepts. Basis of presentation describes the underlying basis used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS). Accounting policies describe all significant accounting policies of the reporting entity." } } }, "auth_ref": [ "r70" ] }, "us-gaap_IncomeTaxExpenseBenefit": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "IncomeTaxExpenseBenefit", "crdr": "debit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedIncomeStatement": { "parentTag": "us-gaap_ProfitLoss", "weight": -1.0, "order": 2.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedIncomeStatement" ], "lang": { "en-us": { "role": { "terseLabel": "Provision for income taxes", "label": "Income Tax Expense (Benefit)", "documentation": "Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations." } } }, "auth_ref": [ "r93", "r95", "r146", "r147", "r168", "r292", "r295", "r381" ] }, "us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment", "crdr": "credit", "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet_Parentheticals" ], "lang": { "en-us": { "role": { "terseLabel": "Net of accumulated depreciation and amortization (in Dollars)", "label": "Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment", "documentation": "Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services." } } }, "auth_ref": [ "r32", "r103", "r375" ] }, "tsri_SecondPaymentMember": { "xbrltype": "domainItemType", "nsuri": "http://tsrconsulting.com/20231130", "localname": "SecondPaymentMember", "presentation": [ "http://tsrconsulting.com/role/LegalSettlementwithInvestorDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Second Payment [Member]", "label": "Second Payment Member" } } }, "auth_ref": [] }, "dei_EntityAddressPostalZipCode": { "xbrltype": "normalizedStringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityAddressPostalZipCode", "presentation": [ "http://tsrconsulting.com/role/DocumentAndEntityInformation" ], "lang": { "en-us": { "role": { "terseLabel": "Entity Address, Postal Zip Code", "label": "Entity Address, Postal Zip Code", "documentation": "Code for the postal or zip code" } } }, "auth_ref": [] }, "us-gaap_FairValueByAssetClassAxis": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "FairValueByAssetClassAxis", "presentation": [ "http://tsrconsulting.com/role/ScheduleofMajorCategoriesofAssetsMeasuredatFairValueonaRecurringBasisTable", "http://tsrconsulting.com/role/ScheduleofMarketableSecuritiesTable" ], "lang": { "en-us": { "role": { "label": "Asset Class [Axis]", "documentation": "Information by class of asset." } } }, "auth_ref": [ "r41", "r42" ] }, "us-gaap_FairValueByFairValueHierarchyLevelAxis": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "FairValueByFairValueHierarchyLevelAxis", "presentation": [ "http://tsrconsulting.com/role/ScheduleofMajorCategoriesofAssetsMeasuredatFairValueonaRecurringBasisTable" ], "lang": { "en-us": { "role": { "label": "Fair Value Hierarchy and NAV [Axis]", "documentation": "Information by level within fair value hierarchy and fair value measured at net asset value per share as practical expedient." } } }, "auth_ref": [ "r227", "r244", "r245", "r246", "r247", "r248", "r249", "r316", "r343", "r344", "r345", "r474", "r475", "r479", "r480", "r481" ] }, "tsri_TSRIncEquityMember": { "xbrltype": "domainItemType", "nsuri": "http://tsrconsulting.com/20231130", "localname": "TSRIncEquityMember", "presentation": [ "http://tsrconsulting.com/role/ShareholdersEquityType2or3" ], "lang": { "en-us": { "role": { "terseLabel": "TSR, Inc. equity", "label": "TSRInc Equity Member" } } }, "auth_ref": [] }, "us-gaap_DisclosureTextBlockSupplementAbstract": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "DisclosureTextBlockSupplementAbstract", "lang": { "en-us": { "role": { "label": "Other Matters [Abstract]" } } }, "auth_ref": [] }, "us-gaap_TreasuryStockValueAcquiredCostMethod": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "TreasuryStockValueAcquiredCostMethod", "crdr": "debit", "presentation": [ "http://tsrconsulting.com/role/ShareholdersEquityType2or3" ], "lang": { "en-us": { "role": { "negatedLabel": "Purchases of treasury stock", "label": "Treasury Stock, Value, Acquired, Cost Method", "documentation": "Equity impact of the cost of common and preferred stock that were repurchased during the period. Recorded using the cost method." } } }, "auth_ref": [ "r7", "r33", "r75" ] }, "us-gaap_IncreaseDecreaseInOperatingCapitalAbstract": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "IncreaseDecreaseInOperatingCapitalAbstract", "presentation": [ "http://tsrconsulting.com/role/ConsolidatedCashFlow" ], "lang": { "en-us": { "role": { "terseLabel": "Changes in operating assets and liabilities:", "label": "Increase (Decrease) in Operating Capital [Abstract]" } } }, "auth_ref": [] }, "us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "ScheduleOfFiniteLivedIntangibleAssetsTable", "presentation": [ "http://tsrconsulting.com/role/ScheduleofIntangibleAssetsTable", "http://tsrconsulting.com/role/ScheduleofIntangibleAssetsTable_Parentheticals" ], "lang": { "en-us": { "role": { "label": "Schedule of Finite-Lived Intangible Assets [Table]", "documentation": "Schedule of assets, excluding financial assets and goodwill, lacking physical substance with a finite life." } } }, "auth_ref": [ "r28", "r30", "r349" ] }, "us-gaap_AssetsCurrent": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "AssetsCurrent", "crdr": "debit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedBalanceSheet": { "parentTag": "us-gaap_Assets", "weight": 1.0, "order": 1.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet" ], "lang": { "en-us": { "role": { "totalLabel": "Total Current Assets", "label": "Assets, Current", "documentation": "Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events." } } }, "auth_ref": [ "r100", "r109", "r128", "r186", "r204", "r205", "r206", "r207", "r208", "r209", "r210", "r211", "r212", "r299", "r303", "r319", "r487", "r525", "r526", "r536" ] }, "us-gaap_DebtInstrumentLineItems": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "DebtInstrumentLineItems", "presentation": [ "http://tsrconsulting.com/role/CreditFacilityDetails" ], "lang": { "en-us": { "role": { "label": "Credit Facility [Line Items]", "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table." } } }, "auth_ref": [ "r134", "r214", "r215", "r216", "r217", "r218", "r220", "r225", "r226", "r227", "r228", "r230", "r231", "r232", "r233", "r234", "r235", "r238", "r326", "r473", "r474", "r475", "r476", "r477", "r512" ] }, "us-gaap_AccountsPayableAndOtherAccruedLiabilities": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "AccountsPayableAndOtherAccruedLiabilities", "crdr": "credit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedBalanceSheet": { "parentTag": "us-gaap_LiabilitiesCurrent", "weight": 1.0, "order": 1.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet" ], "lang": { "en-us": { "role": { "terseLabel": "Accounts payable and other payables", "label": "Accounts Payable and Other Accrued Liabilities", "documentation": "Amount of liabilities incurred and payable to vendors for goods and services received, and accrued liabilities classified as other." } } }, "auth_ref": [ "r401" ] }, "us-gaap_DebtInstrumentAxis": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "DebtInstrumentAxis", "presentation": [ "http://tsrconsulting.com/role/LegalSettlementwithInvestorDetails" ], "lang": { "en-us": { "role": { "label": "Debt Instrument [Axis]", "documentation": "Information by type of debt instrument, including, but not limited to, draws against credit facilities." } } }, "auth_ref": [ "r9", "r49", "r50", "r83", "r84", "r134", "r214", "r215", "r216", "r217", "r218", "r220", "r225", "r226", "r227", "r228", "r230", "r231", "r232", "r233", "r234", "r235", "r326", "r473", "r474", "r475", "r476", "r477", "r512" ] }, "us-gaap_MarketableSecuritiesTable": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "MarketableSecuritiesTable", "presentation": [ "http://tsrconsulting.com/role/ScheduleofMarketableSecuritiesTable" ], "lang": { "en-us": { "role": { "label": "Marketable Securities [Table]", "documentation": "Disclosure of information about investment in marketable security." } } }, "auth_ref": [] }, "dei_EntityTaxIdentificationNumber": { "xbrltype": "employerIdItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityTaxIdentificationNumber", "presentation": [ "http://tsrconsulting.com/role/DocumentAndEntityInformation" ], "lang": { "en-us": { "role": { "terseLabel": "Entity Tax Identification Number", "label": "Entity Tax Identification Number", "documentation": "The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS." } } }, "auth_ref": [ "r504" ] }, "us-gaap_EarningsPerShareBasic": { "xbrltype": "perShareItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "EarningsPerShareBasic", "presentation": [ "http://tsrconsulting.com/role/ConsolidatedIncomeStatement" ], "lang": { "en-us": { "role": { "terseLabel": "Basic net income per TSR, Inc. common share (in Dollars per share)", "label": "Earnings Per Share, Basic", "documentation": "The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period." } } }, "auth_ref": [ "r118", "r140", "r141", "r142", "r143", "r144", "r149", "r152", "r156", "r157", "r158", "r162", "r312", "r313", "r364", "r380", "r468" ] }, "tsri_ThirdPaymentMember": { "xbrltype": "domainItemType", "nsuri": "http://tsrconsulting.com/20231130", "localname": "ThirdPaymentMember", "presentation": [ "http://tsrconsulting.com/role/LegalSettlementwithInvestorDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Third Payment [Member]", "label": "Third Payment Member" } } }, "auth_ref": [] }, "us-gaap_CashAndCashEquivalentsDisclosureTextBlock": { "xbrltype": "textBlockItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "CashAndCashEquivalentsDisclosureTextBlock", "presentation": [ "http://tsrconsulting.com/role/CashandCashEquivalents" ], "lang": { "en-us": { "role": { "terseLabel": "Cash and Cash Equivalents", "label": "Cash and Cash Equivalents Disclosure [Text Block]", "documentation": "The entire disclosure for cash and cash equivalent footnotes, which may include the types of deposits and money market instruments, applicable carrying amounts, restricted amounts and compensating balance arrangements. Cash and equivalents include: (1) currency on hand (2) demand deposits with banks or financial institutions (3) other kinds of accounts that have the general characteristics of demand deposits (4) short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments maturing within three months from the date of acquisition qualify." } } }, "auth_ref": [ "r102", "r369" ] }, "us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock": { "xbrltype": "textBlockItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock", "presentation": [ "http://tsrconsulting.com/role/IntangibleAssetsTables" ], "lang": { "en-us": { "role": { "terseLabel": "Schedule of Intangible Assets", "label": "Schedule of Finite-Lived Intangible Assets [Table Text Block]", "documentation": "Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment." } } }, "auth_ref": [ "r28", "r30" ] }, "us-gaap_DepreciationDepletionAndAmortization": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "DepreciationDepletionAndAmortization", "crdr": "debit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedCashFlow": { "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities", "weight": 1.0, "order": 2.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedCashFlow" ], "lang": { "en-us": { "role": { "terseLabel": "Depreciation and amortization", "label": "Depreciation, Depletion and Amortization", "documentation": "The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets." } } }, "auth_ref": [ "r5", "r167" ] }, "us-gaap_EarningsPerShareBasicLineItems": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "EarningsPerShareBasicLineItems", "presentation": [ "http://tsrconsulting.com/role/NetIncomePerCommonShareDetails" ], "lang": { "en-us": { "role": { "label": "Net Income Per Common Share [Line Items]", "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table." } } }, "auth_ref": [ "r152", "r153", "r156" ] }, "dei_EntityCommonStockSharesOutstanding": { "xbrltype": "sharesItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityCommonStockSharesOutstanding", "presentation": [ "http://tsrconsulting.com/role/DocumentAndEntityInformation" ], "lang": { "en-us": { "role": { "terseLabel": "Entity Common Stock, Shares Outstanding", "label": "Entity Common Stock, Shares Outstanding", "documentation": "Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument." } } }, "auth_ref": [] }, "us-gaap_AssetsCurrentAbstract": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "AssetsCurrentAbstract", "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet" ], "lang": { "en-us": { "role": { "terseLabel": "Current Assets:", "label": "Assets, Current [Abstract]" } } }, "auth_ref": [] }, "us-gaap_LiabilitiesCurrent": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "LiabilitiesCurrent", "crdr": "credit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedBalanceSheet": { "parentTag": "us-gaap_Liabilities", "weight": 1.0, "order": 1.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet" ], "lang": { "en-us": { "role": { "totalLabel": "Total Current Liabilities", "label": "Liabilities, Current", "documentation": "Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer." } } }, "auth_ref": [ "r14", "r101", "r128", "r186", "r204", "r205", "r206", "r207", "r208", "r209", "r210", "r211", "r212", "r300", "r303", "r304", "r319", "r487", "r525", "r536", "r537" ] }, "tsri_ZeffCapitalLPMember": { "xbrltype": "domainItemType", "nsuri": "http://tsrconsulting.com/20231130", "localname": "ZeffCapitalLPMember", "presentation": [ "http://tsrconsulting.com/role/LegalSettlementwithInvestorDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Zeff Capital, L.P. [Member]", "label": "Zeff Capital LPMember" } } }, "auth_ref": [] }, "us-gaap_FairValueMeasurementsFairValueHierarchyDomain": { "xbrltype": "domainItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "FairValueMeasurementsFairValueHierarchyDomain", "presentation": [ "http://tsrconsulting.com/role/ScheduleofMajorCategoriesofAssetsMeasuredatFairValueonaRecurringBasisTable" ], "lang": { "en-us": { "role": { "label": "Fair Value Hierarchy and NAV [Domain]", "documentation": "Categories used to prioritize the inputs to valuation techniques to measure fair value." } } }, "auth_ref": [ "r227", "r244", "r245", "r246", "r247", "r248", "r249", "r343", "r344", "r345", "r474", "r475", "r479", "r480", "r481" ] }, "dei_EntityIncorporationStateCountryCode": { "xbrltype": "edgarStateCountryItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityIncorporationStateCountryCode", "presentation": [ "http://tsrconsulting.com/role/DocumentAndEntityInformation" ], "lang": { "en-us": { "role": { "terseLabel": "Entity Incorporation, State or Country Code", "label": "Entity Incorporation, State or Country Code", "documentation": "Two-character EDGAR code representing the state or country of incorporation." } } }, "auth_ref": [] }, "tsri_ScheduleOfMajorCategoriesOfAssetsMeasuredAtFairValueOnARecurringBasisAbstract": { "xbrltype": "stringItemType", "nsuri": "http://tsrconsulting.com/20231130", "localname": "ScheduleOfMajorCategoriesOfAssetsMeasuredAtFairValueOnARecurringBasisAbstract", "lang": { "en-us": { "role": { "label": "Schedule of Major Categories of Assets Measured at Fair Value on a Recurring Basis [Abstract]" } } }, "auth_ref": [] }, "us-gaap_FairValueDisclosuresTextBlock": { "xbrltype": "textBlockItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "FairValueDisclosuresTextBlock", "presentation": [ "http://tsrconsulting.com/role/FairValueofFinancialInstruments" ], "lang": { "en-us": { "role": { "terseLabel": "Fair Value of Financial Instruments", "label": "Fair Value Disclosures [Text Block]", "documentation": "The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information." } } }, "auth_ref": [ "r314" ] }, "dei_CityAreaCode": { "xbrltype": "normalizedStringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "CityAreaCode", "presentation": [ "http://tsrconsulting.com/role/DocumentAndEntityInformation" ], "lang": { "en-us": { "role": { "terseLabel": "City Area Code", "label": "City Area Code", "documentation": "Area code of city" } } }, "auth_ref": [] }, "us-gaap_StockRepurchaseProgramAuthorizedAmount1": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "StockRepurchaseProgramAuthorizedAmount1", "crdr": "credit", "presentation": [ "http://tsrconsulting.com/role/StockRepurchaseProgramDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Stock repurchase program value", "label": "Stock Repurchase Program, Authorized Amount", "documentation": "Amount of stock repurchase plan authorized." } } }, "auth_ref": [] }, "dei_CurrentFiscalYearEndDate": { "xbrltype": "gMonthDayItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "CurrentFiscalYearEndDate", "presentation": [ "http://tsrconsulting.com/role/DocumentAndEntityInformation" ], "lang": { "en-us": { "role": { "terseLabel": "Current Fiscal Year End Date", "label": "Current Fiscal Year End Date", "documentation": "End date of current fiscal year in the format --MM-DD." } } }, "auth_ref": [] }, "tsri_LegalSettlementWithInvestorAbstract": { "xbrltype": "stringItemType", "nsuri": "http://tsrconsulting.com/20231130", "localname": "LegalSettlementWithInvestorAbstract", "lang": { "en-us": { "role": { "label": "Legal Settlement with Investor [Abstract]" } } }, "auth_ref": [] }, "tsri_StockRepurchaseProgramAbstract": { "xbrltype": "stringItemType", "nsuri": "http://tsrconsulting.com/20231130", "localname": "StockRepurchaseProgramAbstract", "lang": { "en-us": { "role": { "label": "Stock Repurchase Program [Abstract]" } } }, "auth_ref": [] }, "dei_LocalPhoneNumber": { "xbrltype": "normalizedStringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "LocalPhoneNumber", "presentation": [ "http://tsrconsulting.com/role/DocumentAndEntityInformation" ], "lang": { "en-us": { "role": { "terseLabel": "Local Phone Number", "label": "Local Phone Number", "documentation": "Local phone number for entity." } } }, "auth_ref": [] }, "tsri_DocumentAndEntityInformationAbstract": { "xbrltype": "stringItemType", "nsuri": "http://tsrconsulting.com/20231130", "localname": "DocumentAndEntityInformationAbstract", "auth_ref": [] }, "us-gaap_Assets": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "Assets", "crdr": "debit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedBalanceSheet": { "parentTag": null, "weight": null, "order": null, "root": true } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet" ], "lang": { "en-us": { "role": { "totalLabel": "Total Assets", "label": "Assets", "documentation": "Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events." } } }, "auth_ref": [ "r82", "r106", "r128", "r164", "r171", "r175", "r186", "r204", "r205", "r206", "r207", "r208", "r209", "r210", "r211", "r212", "r299", "r303", "r319", "r367", "r421", "r487", "r502", "r525", "r526", "r536" ] }, "us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock": { "xbrltype": "textBlockItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock", "presentation": [ "http://tsrconsulting.com/role/CertificatesofDepositandMarketableSecuritiesTables" ], "lang": { "en-us": { "role": { "terseLabel": "Schedule of Major Categories of Assets Measured at Fair Value on a Recurring Basis", "label": "Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]", "documentation": "Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3)." } } }, "auth_ref": [ "r315", "r316" ] }, "us-gaap_CertificatesOfDepositAtCarryingValue": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "CertificatesOfDepositAtCarryingValue", "crdr": "debit", "calculation": { "http://tsrconsulting.com/role/ScheduleofCashandCashEquivalentsTable": { "parentTag": "us-gaap_CashAndCashEquivalentsAtCarryingValue", "weight": 1.0, "order": 2.0 } }, "presentation": [ "http://tsrconsulting.com/role/ScheduleofCashandCashEquivalentsTable" ], "lang": { "en-us": { "role": { "terseLabel": "Certificates of deposit", "label": "Certificates of Deposit, at Carrying Value", "documentation": "A savings certificate entitling the Entity (that is, bearer) to receive interest at an established maturity date, based upon a fixed interest rate. A certificate of deposit may be issued in any denomination. Certificates of deposit are generally issued by commercial banks and, therefore, insured by the FDIC (up to the prescribed limit). Certificates of deposit generally restrict holders from withdrawing funds on demand without the incurrence of penalties. Generally, only certificates of deposit with original maturities of three months or less qualify as cash equivalents. Original maturity means original maturity to the entity holding the investment. As a related example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three-years ago does not become a cash equivalent when its remaining maturity is three months." } } }, "auth_ref": [ "r509" ] }, "us-gaap_FairValueDisclosuresAbstract": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "FairValueDisclosuresAbstract", "lang": { "en-us": { "role": { "label": "Fair Value of Financial Instruments [Abstract]" } } }, "auth_ref": [] }, "us-gaap_PrepaidExpenseCurrent": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "PrepaidExpenseCurrent", "crdr": "debit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedBalanceSheet": { "parentTag": "us-gaap_AssetsCurrent", "weight": 1.0, "order": 5.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet" ], "lang": { "en-us": { "role": { "terseLabel": "Prepaid expenses", "label": "Prepaid Expense, Current", "documentation": "Amount of asset related to consideration paid in advance for costs that provide economic benefits within a future period of one year or the normal operating cycle, if longer." } } }, "auth_ref": [ "r108", "r192", "r193", "r467" ] }, "us-gaap_LiabilitiesCurrentAbstract": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "LiabilitiesCurrentAbstract", "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet" ], "lang": { "en-us": { "role": { "terseLabel": "Current Liabilities:", "label": "Liabilities, Current [Abstract]" } } }, "auth_ref": [] }, "us-gaap_SaleOfStockConsiderationReceivedOnTransaction": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "SaleOfStockConsiderationReceivedOnTransaction", "crdr": "debit", "presentation": [ "http://tsrconsulting.com/role/CommonStockDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Issuance of aggregate shares", "label": "Sale of Stock, Consideration Received on Transaction", "documentation": "Cash received on stock transaction after deduction of issuance costs." } } }, "auth_ref": [] }, "us-gaap_RelatedPartyTransactionDomain": { "xbrltype": "domainItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "RelatedPartyTransactionDomain", "presentation": [ "http://tsrconsulting.com/role/CommonStockDetails" ], "lang": { "en-us": { "role": { "label": "Related Party Transaction [Domain]", "documentation": "Transaction between related party." } } }, "auth_ref": [] }, "us-gaap_PreferredStockSharesIssued": { "xbrltype": "sharesItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "PreferredStockSharesIssued", "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet_Parentheticals" ], "lang": { "en-us": { "role": { "terseLabel": "Preferred stock, shares issued", "label": "Preferred Stock, Shares Issued", "documentation": "Total number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt." } } }, "auth_ref": [ "r51", "r241" ] }, "us-gaap_DebtDisclosureTextBlock": { "xbrltype": "textBlockItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "DebtDisclosureTextBlock", "presentation": [ "http://tsrconsulting.com/role/CreditFacility" ], "lang": { "en-us": { "role": { "terseLabel": "Credit Facility", "label": "Debt Disclosure [Text Block]", "documentation": "The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants." } } }, "auth_ref": [ "r74", "r127", "r213", "r219", "r220", "r221", "r222", "r223", "r224", "r229", "r236", "r237", "r239" ] }, "us-gaap_SaleOfStockPricePerShare": { "xbrltype": "perShareItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "SaleOfStockPricePerShare", "presentation": [ "http://tsrconsulting.com/role/CommonStockDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Selling price of per share (in Dollars per share)", "label": "Sale of Stock, Price Per Share", "documentation": "Per share amount received by subsidiary or equity investee for each share of common stock issued or sold in the stock transaction." } } }, "auth_ref": [] }, "us-gaap_ProceedsFromIssuanceOfCommonStock": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "ProceedsFromIssuanceOfCommonStock", "crdr": "debit", "presentation": [ "http://tsrconsulting.com/role/CommonStockDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Gross proceeds", "label": "Proceeds from Issuance of Common Stock", "documentation": "The cash inflow from the additional capital contribution to the entity." } } }, "auth_ref": [ "r2" ] }, "tsri_AdvancesFromCustomers": { "xbrltype": "monetaryItemType", "nsuri": "http://tsrconsulting.com/20231130", "localname": "AdvancesFromCustomers", "crdr": "credit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedBalanceSheet": { "parentTag": "us-gaap_LiabilitiesCurrent", "weight": 1.0, "order": 3.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet" ], "lang": { "en-us": { "role": { "terseLabel": "Advances from customers", "documentation": "Advances from customers.", "label": "Advances From Customers" } } }, "auth_ref": [] }, "us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain": { "xbrltype": "domainItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain", "presentation": [ "http://tsrconsulting.com/role/ScheduleofMajorCategoriesofAssetsMeasuredatFairValueonaRecurringBasisTable", "http://tsrconsulting.com/role/ScheduleofMarketableSecuritiesTable" ], "lang": { "en-us": { "role": { "label": "Asset Class [Domain]", "documentation": "Class of asset." } } }, "auth_ref": [ "r8" ] }, "us-gaap_RelatedPartyDomain": { "xbrltype": "domainItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "RelatedPartyDomain", "presentation": [ "http://tsrconsulting.com/role/RelatedPartyTransactionsDetails" ], "lang": { "en-us": { "role": { "label": "Related Party, Type [Domain]", "documentation": "Related parties include affiliates; other entities for which investments are accounted for by the equity method by the entity; trusts for benefit of employees; and principal owners, management, and members of immediate families. It also may include other parties with which the entity may control or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests." } } }, "auth_ref": [ "r250", "r338", "r339", "r402", "r403", "r404", "r405", "r406", "r426", "r428", "r456" ] }, "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross": { "xbrltype": "sharesItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross", "presentation": [ "http://tsrconsulting.com/role/StockBasedCompensationExpenseDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Granted shares (in Shares)", "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross", "documentation": "Gross number of share options (or share units) granted during the period." } } }, "auth_ref": [ "r263" ] }, "us-gaap_CertificatesOfDepositMember": { "xbrltype": "domainItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "CertificatesOfDepositMember", "presentation": [ "http://tsrconsulting.com/role/ScheduleofMajorCategoriesofAssetsMeasuredatFairValueonaRecurringBasisTable", "http://tsrconsulting.com/role/ScheduleofMarketableSecuritiesTable" ], "lang": { "en-us": { "role": { "terseLabel": "Certificates of Deposit [Member]", "label": "Certificates of Deposit [Member]", "documentation": "Short to medium-term investment available at banks and savings and loan institutions where a customer agrees to lend money to the institution for a certain amount of time and is paid a predetermined rate of interest. Certificates of deposit (CD) are typically Federal Deposit Insurance Corporation (FDIC) insured." } } }, "auth_ref": [ "r6", "r493", "r494", "r495", "r496" ] }, "tsri_NoncashLeaseExpense": { "xbrltype": "monetaryItemType", "nsuri": "http://tsrconsulting.com/20231130", "localname": "NoncashLeaseExpense", "crdr": "credit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedCashFlow": { "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities", "weight": -1.0, "order": 10.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedCashFlow" ], "lang": { "en-us": { "role": { "negatedLabel": "Non-cash lease recovery", "documentation": "Amount of non cash lease expense for the period.", "label": "Noncash Lease Expense" } } }, "auth_ref": [] }, "us-gaap_PreferredStockSharesAuthorized": { "xbrltype": "sharesItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "PreferredStockSharesAuthorized", "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet_Parentheticals" ], "lang": { "en-us": { "role": { "terseLabel": "Preferred stock, shares authorized", "label": "Preferred Stock, Shares Authorized", "documentation": "The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws." } } }, "auth_ref": [ "r51", "r409" ] }, "us-gaap_DeferredIncomeTaxExpenseBenefit": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "DeferredIncomeTaxExpenseBenefit", "crdr": "debit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedCashFlow": { "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities", "weight": 1.0, "order": 3.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedCashFlow" ], "lang": { "en-us": { "role": { "terseLabel": "Deferred income taxes", "label": "Deferred Income Tax Expense (Benefit)", "documentation": "Amount of deferred income tax expense (benefit) pertaining to income (loss) from continuing operations." } } }, "auth_ref": [ "r5", "r76", "r94", "r296", "r297", "r514" ] }, "us-gaap_ScheduleOfCashAndCashEquivalentsTableTextBlock": { "xbrltype": "textBlockItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "ScheduleOfCashAndCashEquivalentsTableTextBlock", "presentation": [ "http://tsrconsulting.com/role/CashandCashEquivalentsTables" ], "lang": { "en-us": { "role": { "terseLabel": "Schedule of Cash and Cash Equivalents", "label": "Schedule of Cash and Cash Equivalents [Table Text Block]", "documentation": "Tabular disclosure of the components of cash and cash equivalents." } } }, "auth_ref": [] }, "us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "IncreaseDecreaseInAccountsPayableAndAccruedLiabilities", "crdr": "debit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedCashFlow": { "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities", "weight": 1.0, "order": 5.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedCashFlow" ], "lang": { "en-us": { "role": { "terseLabel": "Accounts payable, other payables, accrued expenses and other current liabilities", "label": "Increase (Decrease) in Accounts Payable and Accrued Liabilities", "documentation": "The increase (decrease) during the reporting period in the amounts payable to vendors for goods and services received and the amount of obligations and expenses incurred but not paid." } } }, "auth_ref": [ "r4" ] }, "us-gaap_CommonStockMember": { "xbrltype": "domainItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "CommonStockMember", "presentation": [ "http://tsrconsulting.com/role/ShareholdersEquityType2or3" ], "lang": { "en-us": { "role": { "terseLabel": "Common stock", "label": "Common Stock [Member]", "documentation": "Stock that is subordinate to all other stock of the issuer." } } }, "auth_ref": [ "r489", "r490", "r491", "r493", "r494", "r495", "r496", "r515", "r516", "r529", "r545", "r547" ] }, "tsri_LegalSettlementWithInvestorDisclosureTextBlock": { "xbrltype": "textBlockItemType", "nsuri": "http://tsrconsulting.com/20231130", "localname": "LegalSettlementWithInvestorDisclosureTextBlock", "presentation": [ "http://tsrconsulting.com/role/LegalSettlementwithInvestor" ], "lang": { "en-us": { "role": { "terseLabel": "Legal Settlement with Investor", "label": "Legal Settlement With Investor Disclosure Text Block" } } }, "auth_ref": [] }, "us-gaap_RelatedPartyTransactionAxis": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "RelatedPartyTransactionAxis", "presentation": [ "http://tsrconsulting.com/role/CommonStockDetails" ], "lang": { "en-us": { "role": { "label": "Related Party Transaction [Axis]", "documentation": "Information by type of related party transaction." } } }, "auth_ref": [ "r338", "r339", "r535" ] }, "srt_BoardOfDirectorsChairmanMember": { "xbrltype": "domainItemType", "nsuri": "http://fasb.org/srt/2023", "localname": "BoardOfDirectorsChairmanMember", "presentation": [ "http://tsrconsulting.com/role/RelatedPartyTransactionsDetails", "http://tsrconsulting.com/role/StockRepurchaseProgramDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Chairman [Member]", "verboseLabel": "Board of Directors [Member]", "label": "Board of Directors Chairman [Member]" } } }, "auth_ref": [ "r518" ] }, "tsri_IncreaseDecreaseInLegalSettlementPayable": { "xbrltype": "monetaryItemType", "nsuri": "http://tsrconsulting.com/20231130", "localname": "IncreaseDecreaseInLegalSettlementPayable", "crdr": "debit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedCashFlow": { "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities", "weight": 1.0, "order": 8.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedCashFlow" ], "lang": { "en-us": { "role": { "terseLabel": "Legal settlement payable", "documentation": "It represents of increase decrease In legal settlement payable.", "label": "Increase Decrease In Legal Settlement Payable" } } }, "auth_ref": [] }, "us-gaap_PaymentsForCommissions": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "PaymentsForCommissions", "crdr": "credit", "presentation": [ "http://tsrconsulting.com/role/CommonStockDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Commissions and other transactions costs", "label": "Payments for Commissions", "documentation": "The amount of cash paid for commissions during the current period." } } }, "auth_ref": [ "r3" ] }, "us-gaap_IncreaseDecreaseInAccountsReceivable": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "IncreaseDecreaseInAccountsReceivable", "crdr": "credit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedCashFlow": { "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities", "weight": -1.0, "order": 11.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedCashFlow" ], "lang": { "en-us": { "role": { "negatedLabel": "Accounts receivable", "label": "Increase (Decrease) in Accounts Receivable", "documentation": "The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services." } } }, "auth_ref": [ "r4" ] }, "tsri_CommonStockTextBlock": { "xbrltype": "textBlockItemType", "nsuri": "http://tsrconsulting.com/20231130", "localname": "CommonStockTextBlock", "presentation": [ "http://tsrconsulting.com/role/CommonStock" ], "lang": { "en-us": { "role": { "terseLabel": "Common Stock", "label": "Common Stock Text Block" } } }, "auth_ref": [] }, "us-gaap_OperatingLeaseRightOfUseAsset": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "OperatingLeaseRightOfUseAsset", "crdr": "debit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedBalanceSheet": { "parentTag": "us-gaap_Assets", "weight": 1.0, "order": 4.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet", "http://tsrconsulting.com/role/ScheduleofRightOfUseAssetsandOperatingLeaseLiabilitiesTable" ], "lang": { "en-us": { "role": { "terseLabel": "Right-of-use assets", "verboseLabel": "Right-of-use assets, net", "label": "Operating Lease, Right-of-Use Asset", "documentation": "Amount of lessee's right to use underlying asset under operating lease." } } }, "auth_ref": [ "r328" ] }, "us-gaap_MarketableSecuritiesTextBlock": { "xbrltype": "textBlockItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "MarketableSecuritiesTextBlock", "presentation": [ "http://tsrconsulting.com/role/CertificatesofDepositandMarketableSecuritiesTables" ], "lang": { "en-us": { "role": { "terseLabel": "Schedule of Marketable Securities", "label": "Marketable Securities [Table Text Block]", "documentation": "Tabular disclosure of marketable securities. This may consist of investments in certain debt and equity securities, short-term investments and other assets." } } }, "auth_ref": [] }, "us-gaap_AdditionalCashFlowElementsAndSupplementalCashFlowInformationAbstract": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "AdditionalCashFlowElementsAndSupplementalCashFlowInformationAbstract", "presentation": [ "http://tsrconsulting.com/role/ConsolidatedCashFlow" ], "lang": { "en-us": { "role": { "terseLabel": "Supplemental disclosures of non-cash information:", "label": "Additional Cash Flow Elements and Supplemental Cash Flow Information [Abstract]" } } }, "auth_ref": [] }, "us-gaap_ProceedsFromDebtNetOfIssuanceCosts": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "ProceedsFromDebtNetOfIssuanceCosts", "crdr": "debit", "presentation": [ "http://tsrconsulting.com/role/CommonStockDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Net proceeds", "label": "Proceeds from Debt, Net of Issuance Costs", "documentation": "The cash inflow from additional borrowings, net of cash paid to third parties in connection with debt origination." } } }, "auth_ref": [ "r120" ] }, "us-gaap_TreasuryStockCommonMember": { "xbrltype": "domainItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "TreasuryStockCommonMember", "presentation": [ "http://tsrconsulting.com/role/ShareholdersEquityType2or3" ], "lang": { "en-us": { "role": { "terseLabel": "Treasury stock", "label": "Treasury Stock, Common [Member]", "documentation": "Previously issued common shares repurchased by the issuing entity and held in treasury." } } }, "auth_ref": [ "r33" ] }, "us-gaap_LineOfCreditFacilityInterestRateDuringPeriod": { "xbrltype": "percentItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "LineOfCreditFacilityInterestRateDuringPeriod", "presentation": [ "http://tsrconsulting.com/role/CreditFacilityDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Line of credit facility rate percentage", "label": "Line of Credit Facility, Interest Rate During Period", "documentation": "The effective interest rate during the reporting period." } } }, "auth_ref": [ "r10" ] }, "tsri_CertificatesofDepositandMarketableSecuritiesDetailsScheduleofMajorCategoriesofAssetsMeasuredatFairValueonaRecurringBasisLineItems": { "xbrltype": "stringItemType", "nsuri": "http://tsrconsulting.com/20231130", "localname": "CertificatesofDepositandMarketableSecuritiesDetailsScheduleofMajorCategoriesofAssetsMeasuredatFairValueonaRecurringBasisLineItems", "presentation": [ "http://tsrconsulting.com/role/ScheduleofMajorCategoriesofAssetsMeasuredatFairValueonaRecurringBasisTable" ], "lang": { "en-us": { "role": { "label": "Certificates of Deposit and Marketable Securities (Details) - Schedule of Major Categories of Assets Measured at Fair Value on a Recurring Basis [Line Items]" } } }, "auth_ref": [] }, "us-gaap_CostOfRevenue": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "CostOfRevenue", "crdr": "debit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedIncomeStatement": { "parentTag": "us-gaap_CostsAndExpenses", "weight": 1.0, "order": 1.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedIncomeStatement" ], "lang": { "en-us": { "role": { "terseLabel": "Cost of sales", "label": "Cost of Revenue", "documentation": "The aggregate cost of goods produced and sold and services rendered during the reporting period." } } }, "auth_ref": [ "r63", "r128", "r186", "r204", "r205", "r206", "r207", "r208", "r209", "r210", "r211", "r212", "r319", "r525" ] }, "us-gaap_TreasuryStockCommonShares": { "xbrltype": "sharesItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "TreasuryStockCommonShares", "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet_Parentheticals" ], "lang": { "en-us": { "role": { "terseLabel": "Treasury stock, shares", "label": "Treasury Stock, Common, Shares", "documentation": "Number of previously issued common shares repurchased by the issuing entity and held in treasury." } } }, "auth_ref": [ "r33" ] }, "us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd": { "xbrltype": "percentItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "LineOfCreditFacilityInterestRateAtPeriodEnd", "presentation": [ "http://tsrconsulting.com/role/CreditFacilityDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Interest rate of credit facility", "label": "Line of Credit Facility, Interest Rate at Period End", "documentation": "The effective interest rate at the end of the reporting period." } } }, "auth_ref": [ "r10" ] }, "tsri_CertificatesofDepositandMarketableSecuritiesDetailsScheduleofMajorCategoriesofAssetsMeasuredatFairValueonaRecurringBasisTable": { "xbrltype": "stringItemType", "nsuri": "http://tsrconsulting.com/20231130", "localname": "CertificatesofDepositandMarketableSecuritiesDetailsScheduleofMajorCategoriesofAssetsMeasuredatFairValueonaRecurringBasisTable", "presentation": [ "http://tsrconsulting.com/role/ScheduleofMajorCategoriesofAssetsMeasuredatFairValueonaRecurringBasisTable" ], "lang": { "en-us": { "role": { "label": "Certificates of Deposit and Marketable Securities (Details) - Schedule of Major Categories of Assets Measured at Fair Value on a Recurring Basis [Table]" } } }, "auth_ref": [] }, "us-gaap_DisclosureTextBlockAbstract": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "DisclosureTextBlockAbstract", "lang": { "en-us": { "role": { "label": "Leases [Abstract]" } } }, "auth_ref": [] }, "us-gaap_CommitmentsAndContingencies": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "CommitmentsAndContingencies", "crdr": "credit", "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet" ], "lang": { "en-us": { "role": { "terseLabel": "Commitments and contingencies", "label": "Commitments and Contingencies", "documentation": "Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur." } } }, "auth_ref": [ "r17", "r47", "r368", "r408" ] }, "tsri_DebtInstrumentAmortizedCost": { "xbrltype": "monetaryItemType", "nsuri": "http://tsrconsulting.com/20231130", "localname": "DebtInstrumentAmortizedCost", "crdr": "credit", "presentation": [ "http://tsrconsulting.com/role/ScheduleofMarketableSecuritiesTable" ], "lang": { "en-us": { "role": { "terseLabel": "Total, Amortized Cost", "documentation": "Amount of amortized cost.", "label": "Debt Instrument Amortized Cost" } } }, "auth_ref": [] }, "us-gaap_PreferredStockParOrStatedValuePerShare": { "xbrltype": "perShareItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "PreferredStockParOrStatedValuePerShare", "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet_Parentheticals" ], "lang": { "en-us": { "role": { "terseLabel": "Preferred stock, par value (in Dollars per share)", "label": "Preferred Stock, Par or Stated Value Per Share", "documentation": "Face amount or stated value per share of preferred stock nonredeemable or redeemable solely at the option of the issuer." } } }, "auth_ref": [ "r51", "r241" ] }, "us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract", "presentation": [ "http://tsrconsulting.com/role/ConsolidatedCashFlow" ], "lang": { "en-us": { "role": { "terseLabel": "Adjustments to reconcile consolidated net income to net cash provided by operating activities:", "label": "Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract]" } } }, "auth_ref": [] }, "us-gaap_DebtConversionLineItems": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "DebtConversionLineItems", "presentation": [ "http://tsrconsulting.com/role/LegalSettlementwithInvestorDetails" ], "lang": { "en-us": { "role": { "label": "Legal Settlement with Investor [Line Items]", "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table." } } }, "auth_ref": [] }, "us-gaap_IncomeTaxesPaid": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "IncomeTaxesPaid", "crdr": "credit", "presentation": [ "http://tsrconsulting.com/role/ConsolidatedCashFlow" ], "lang": { "en-us": { "role": { "terseLabel": "Income taxes paid", "label": "Income Taxes Paid", "documentation": "The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income." } } }, "auth_ref": [ "r22", "r24" ] }, "us-gaap_CashAndCashEquivalentsAtCarryingValue": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "CashAndCashEquivalentsAtCarryingValue", "crdr": "debit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedBalanceSheet": { "parentTag": "us-gaap_AssetsCurrent", "weight": 1.0, "order": 1.0 }, "http://tsrconsulting.com/role/ScheduleofCashandCashEquivalentsTable": { "parentTag": null, "weight": null, "order": null, "root": true } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet", "http://tsrconsulting.com/role/ScheduleofCashandCashEquivalentsTable" ], "lang": { "en-us": { "role": { "totalLabel": "Total", "terseLabel": "Cash and cash equivalents", "label": "Cash and Cash Equivalents, at Carrying Value", "documentation": "Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation." } } }, "auth_ref": [ "r23", "r102", "r466" ] }, "us-gaap_SubsidiarySaleOfStockLineItems": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "SubsidiarySaleOfStockLineItems", "presentation": [ "http://tsrconsulting.com/role/CommonStockDetails" ], "lang": { "en-us": { "role": { "label": "Common Stock [Line Items]", "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table." } } }, "auth_ref": [] }, "us-gaap_VariableRateDomain": { "xbrltype": "domainItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "VariableRateDomain", "presentation": [ "http://tsrconsulting.com/role/CreditFacilityDetails" ], "lang": { "en-us": { "role": { "label": "Variable Rate [Domain]", "documentation": "Interest rate that fluctuates over time as a result of an underlying benchmark interest rate or index." } } }, "auth_ref": [] }, "us-gaap_VariableRateAxis": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "VariableRateAxis", "presentation": [ "http://tsrconsulting.com/role/CreditFacilityDetails" ], "lang": { "en-us": { "role": { "label": "Variable Rate [Axis]", "documentation": "Information by type of variable rate." } } }, "auth_ref": [] }, "tsri_LeasesDetailsTable": { "xbrltype": "stringItemType", "nsuri": "http://tsrconsulting.com/20231130", "localname": "LeasesDetailsTable", "presentation": [ "http://tsrconsulting.com/role/LeasesDetails" ], "lang": { "en-us": { "role": { "label": "Leases (Details) [Table]" } } }, "auth_ref": [] }, "us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent": { "xbrltype": "percentItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "OperatingLeaseWeightedAverageDiscountRatePercent", "presentation": [ "http://tsrconsulting.com/role/LeasesDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Weighted average incremental borrowing rate", "label": "Operating Lease, Weighted Average Discount Rate, Percent", "documentation": "Weighted average discount rate for operating lease calculated at point in time." } } }, "auth_ref": [ "r332", "r486" ] }, "tsri_NetIncomePerCommonShareDetailsTable": { "xbrltype": "stringItemType", "nsuri": "http://tsrconsulting.com/20231130", "localname": "NetIncomePerCommonShareDetailsTable", "presentation": [ "http://tsrconsulting.com/role/NetIncomePerCommonShareDetails" ], "lang": { "en-us": { "role": { "label": "Net Income Per Common Share (Details) [Table]" } } }, "auth_ref": [] }, "us-gaap_IncomeStatementAbstract": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "IncomeStatementAbstract", "lang": { "en-us": { "role": { "label": "Income Statement [Abstract]" } } }, "auth_ref": [] }, "us-gaap_CustomerRelationshipsMember": { "xbrltype": "domainItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "CustomerRelationshipsMember", "presentation": [ "http://tsrconsulting.com/role/ScheduleofIntangibleAssetsTable", "http://tsrconsulting.com/role/ScheduleofIntangibleAssetsTable_Parentheticals" ], "lang": { "en-us": { "role": { "terseLabel": "Customer relationships [Member]", "label": "Customer Relationships [Member]", "documentation": "Customer relationship that exists between an entity and its customer, for example, but not limited to, tenant relationships." } } }, "auth_ref": [ "r36" ] }, "us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock": { "xbrltype": "textBlockItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "NewAccountingPronouncementsPolicyPolicyTextBlock", "presentation": [ "http://tsrconsulting.com/role/AccountingPoliciesByPolicy" ], "lang": { "en-us": { "role": { "terseLabel": "Recent Accounting Pronouncements", "label": "New Accounting Pronouncements, Policy [Policy Text Block]", "documentation": "Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact." } } }, "auth_ref": [] }, "us-gaap_IncreaseDecreaseInCustomerAdvances": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "IncreaseDecreaseInCustomerAdvances", "crdr": "debit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedCashFlow": { "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities", "weight": 1.0, "order": 7.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedCashFlow" ], "lang": { "en-us": { "role": { "terseLabel": "Advances from customers", "label": "Increase (Decrease) in Customer Advances", "documentation": "The increase (decrease) during the reporting period in the amount of prepayments by customers for goods or services to be provided at a later date." } } }, "auth_ref": [ "r92" ] }, "us-gaap_CashAndDueFromBanks": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "CashAndDueFromBanks", "crdr": "debit", "calculation": { "http://tsrconsulting.com/role/ScheduleofCashandCashEquivalentsTable": { "parentTag": "us-gaap_CashAndCashEquivalentsAtCarryingValue", "weight": 1.0, "order": 1.0 } }, "presentation": [ "http://tsrconsulting.com/role/ScheduleofCashandCashEquivalentsTable" ], "lang": { "en-us": { "role": { "terseLabel": "Cash in banks", "label": "Cash and Due from Banks", "documentation": "For banks and other depository institutions: Includes cash on hand (currency and coin), cash items in process of collection, noninterest bearing deposits due from other financial institutions (including corporate credit unions), and noninterest bearing balances with the Federal Reserve Banks, Federal Home Loan Banks and central banks." } } }, "auth_ref": [ "r80" ] }, "us-gaap_LeaseCostTableTextBlock": { "xbrltype": "textBlockItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "LeaseCostTableTextBlock", "presentation": [ "http://tsrconsulting.com/role/LeasesTables" ], "lang": { "en-us": { "role": { "terseLabel": "Schedule of Right-Of-Use Assets and Operating Lease Liabilities", "label": "Lease, Cost [Table Text Block]", "documentation": "Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income." } } }, "auth_ref": [ "r532" ] }, "us-gaap_SubsidiarySaleOfStockAxis": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "SubsidiarySaleOfStockAxis", "presentation": [ "http://tsrconsulting.com/role/CommonStockDetails" ], "lang": { "en-us": { "role": { "label": "Sale of Stock [Axis]", "documentation": "Information by type of sale of the entity's stock." } } }, "auth_ref": [] }, "us-gaap_LineOfCreditFacilityAbstract": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "LineOfCreditFacilityAbstract", "lang": { "en-us": { "role": { "label": "Credit Facility [Abstract]" } } }, "auth_ref": [] }, "tsri_CreditFacilityDetailsTable": { "xbrltype": "stringItemType", "nsuri": "http://tsrconsulting.com/20231130", "localname": "CreditFacilityDetailsTable", "presentation": [ "http://tsrconsulting.com/role/CreditFacilityDetails" ], "lang": { "en-us": { "role": { "label": "Credit Facility (Details) [Table]" } } }, "auth_ref": [] }, "us-gaap_RelatedPartyTransactionAmountsOfTransaction": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "RelatedPartyTransactionAmountsOfTransaction", "crdr": "debit", "presentation": [ "http://tsrconsulting.com/role/RelatedPartyTransactionsDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Paid amount", "label": "Related Party Transaction, Amounts of Transaction", "documentation": "Amount of transactions with related party during the financial reporting period." } } }, "auth_ref": [ "r44", "r338" ] }, "tsri_DatabaseMember": { "xbrltype": "domainItemType", "nsuri": "http://tsrconsulting.com/20231130", "localname": "DatabaseMember", "presentation": [ "http://tsrconsulting.com/role/ScheduleofIntangibleAssetsTable", "http://tsrconsulting.com/role/ScheduleofIntangibleAssetsTable_Parentheticals" ], "lang": { "en-us": { "role": { "terseLabel": "Database [Member]", "label": "Database Member" } } }, "auth_ref": [] }, "us-gaap_PrimeRateMember": { "xbrltype": "domainItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "PrimeRateMember", "presentation": [ "http://tsrconsulting.com/role/CreditFacilityDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Prime Rate [Member]", "label": "Prime Rate [Member]", "documentation": "Interest rate charged by financial institutions to their most creditworthy borrowers." } } }, "auth_ref": [] }, "tsri_SettlementAgreementTerms": { "xbrltype": "durationItemType", "nsuri": "http://tsrconsulting.com/20231130", "localname": "SettlementAgreementTerms", "presentation": [ "http://tsrconsulting.com/role/LegalSettlementwithInvestorDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Settlement agreement terms", "documentation": "Represent the term of settlement agreement.", "label": "Settlement Agreement Terms" } } }, "auth_ref": [] }, "us-gaap_LesseeOperatingLeasesTextBlock": { "xbrltype": "textBlockItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "LesseeOperatingLeasesTextBlock", "presentation": [ "http://tsrconsulting.com/role/Leases" ], "lang": { "en-us": { "role": { "terseLabel": "Leases", "label": "Lessee, Operating Leases [Text Block]", "documentation": "The entire disclosure for operating leases of lessee. Includes, but is not limited to, description of operating lease and maturity analysis of operating lease liability." } } }, "auth_ref": [ "r327" ] }, "us-gaap_DividendsCommonStockAbstract": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "DividendsCommonStockAbstract", "lang": { "en-us": { "role": { "label": "Common Stock [Abstract]" } } }, "auth_ref": [] }, "us-gaap_OperatingLeaseLiabilitiesPaymentsDueAbstract": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "OperatingLeaseLiabilitiesPaymentsDueAbstract", "lang": { "en-us": { "role": { "label": "Schedule of Future Minimum Lease Payments under Non-Cancellable Operating Leases [Abstract]" } } }, "auth_ref": [] }, "us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "LineOfCreditFacilityRemainingBorrowingCapacity", "crdr": "credit", "presentation": [ "http://tsrconsulting.com/role/CreditFacilityDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Outstanding borrowings", "label": "Line of Credit Facility, Remaining Borrowing Capacity", "documentation": "Amount of borrowing capacity currently available under the credit facility (current borrowing capacity less the amount of borrowings outstanding)." } } }, "auth_ref": [ "r10" ] }, "tsri_LegalSettlementwithInvestorDetailsTable": { "xbrltype": "stringItemType", "nsuri": "http://tsrconsulting.com/20231130", "localname": "LegalSettlementwithInvestorDetailsTable", "presentation": [ "http://tsrconsulting.com/role/LegalSettlementwithInvestorDetails" ], "lang": { "en-us": { "role": { "label": "Legal Settlement with Investor (Details) [Table]" } } }, "auth_ref": [] }, "us-gaap_ProceedsFromRepaymentsOfLinesOfCredit": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "ProceedsFromRepaymentsOfLinesOfCredit", "crdr": "debit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedCashFlow": { "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities", "weight": 1.0, "order": 1.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedCashFlow" ], "lang": { "en-us": { "role": { "terseLabel": "Net repayments on credit facility", "label": "Proceeds from (Repayments of) Lines of Credit", "documentation": "The net cash inflow or cash outflow from a contractual arrangement with the lender, including letter of credit, standby letter of credit and revolving credit arrangements, under which borrowings can be made up to a specific amount at any point in time with either short term or long term maturity that is collateralized (backed by pledge, mortgage or other lien in the entity's assets)." } } }, "auth_ref": [] }, "us-gaap_AdjustmentForAmortization": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "AdjustmentForAmortization", "crdr": "debit", "presentation": [ "http://tsrconsulting.com/role/ScheduleofIntangibleAssetsTable" ], "lang": { "en-us": { "role": { "terseLabel": "Amortization", "label": "Amortization", "documentation": "The aggregate amount of recurring noncash expense charged against earnings in the period to allocate the cost of assets over their estimated remaining economic lives." } } }, "auth_ref": [ "r5", "r31" ] }, "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect", "crdr": "debit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedCashFlow": { "parentTag": null, "weight": null, "order": null, "root": true } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedCashFlow" ], "lang": { "en-us": { "role": { "totalLabel": "Net increase in cash and cash equivalents", "label": "Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect", "documentation": "Amount of increase (decrease) in cash, cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including effect from exchange rate change. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates." } } }, "auth_ref": [ "r1", "r67" ] }, "us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets": { "xbrltype": "sharesItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "StockIssuedDuringPeriodSharesPurchaseOfAssets", "presentation": [ "http://tsrconsulting.com/role/RelatedPartyTransactionsDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Purchase of shares (in Shares)", "label": "Stock Issued During Period, Shares, Purchase of Assets", "documentation": "Number of shares of stock issued during the period as part of a transaction to acquire assets that do not qualify as a business combination." } } }, "auth_ref": [] }, "us-gaap_LineOfCreditFacilityMaximumAmountOutstandingDuringPeriod": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "LineOfCreditFacilityMaximumAmountOutstandingDuringPeriod", "crdr": "credit", "presentation": [ "http://tsrconsulting.com/role/CreditFacilityDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Borrowed amount under credit facility", "label": "Line of Credit Facility, Maximum Amount Outstanding During Period", "documentation": "Maximum amount borrowed under the credit facility at any time during the period." } } }, "auth_ref": [] }, "us-gaap_ProceedsFromSaleAndMaturityOfMarketableSecurities": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "ProceedsFromSaleAndMaturityOfMarketableSecurities", "crdr": "debit", "calculation": { "http://tsrconsulting.com/role/ConsolidatedCashFlow": { "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities", "weight": 1.0, "order": 1.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedCashFlow" ], "lang": { "en-us": { "role": { "terseLabel": "Maturities of certificates of deposit", "label": "Proceeds from Sale and Maturity of Marketable Securities", "documentation": "The cash inflow associated with the aggregate amount received by the entity through sale or maturity of marketable securities (held-to-maturity or available-for-sale) during the period." } } }, "auth_ref": [] }, "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "LesseeOperatingLeaseLiabilityPaymentsDue", "crdr": "credit", "calculation": { "http://tsrconsulting.com/role/ScheduleofFutureMinimumLeasePaymentsunderNonCancellableOperatingLeasesTable": { "parentTag": null, "weight": null, "order": null, "root": true } }, "presentation": [ "http://tsrconsulting.com/role/ScheduleofFutureMinimumLeasePaymentsunderNonCancellableOperatingLeasesTable" ], "lang": { "en-us": { "role": { "totalLabel": "Total undiscounted operating lease payments", "label": "Lessee, Operating Lease, Liability, to be Paid", "documentation": "Amount of lessee's undiscounted obligation for lease payment for operating lease." } } }, "auth_ref": [ "r333" ] }, "tsri_OutstandingOwnedPercentOfCommonStock": { "xbrltype": "percentItemType", "nsuri": "http://tsrconsulting.com/20231130", "localname": "OutstandingOwnedPercentOfCommonStock", "presentation": [ "http://tsrconsulting.com/role/RelatedPartyTransactionsDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Outstanding owned percent of common stock", "documentation": "Outstanding owned percent of common stock.", "label": "Outstanding Owned Percent Of Common Stock" } } }, "auth_ref": [] }, "tsri_StockRepurchaseProgramDetailsTable": { "xbrltype": "stringItemType", "nsuri": "http://tsrconsulting.com/20231130", "localname": "StockRepurchaseProgramDetailsTable", "presentation": [ "http://tsrconsulting.com/role/StockRepurchaseProgramDetails" ], "lang": { "en-us": { "role": { "label": "Stock Repurchase Program (Details) [Table]" } } }, "auth_ref": [] }, "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents", "crdr": "debit", "presentation": [ "http://tsrconsulting.com/role/ConsolidatedCashFlow" ], "lang": { "en-us": { "role": { "periodStartLabel": "Cash and cash equivalents at beginning of period", "periodEndLabel": "Cash and cash equivalents at end of period", "label": "Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents", "documentation": "Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage. Excludes amount for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates." } } }, "auth_ref": [ "r23", "r67", "r126" ] }, "tsri_RelatedPartyTransactionsDetailsTable": { "xbrltype": "stringItemType", "nsuri": "http://tsrconsulting.com/20231130", "localname": "RelatedPartyTransactionsDetailsTable", "presentation": [ "http://tsrconsulting.com/role/RelatedPartyTransactionsDetails" ], "lang": { "en-us": { "role": { "label": "Related Party Transactions (Details) [Table]" } } }, "auth_ref": [] }, "us-gaap_OperatingLeaseLiability": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "OperatingLeaseLiability", "crdr": "credit", "calculation": { "http://tsrconsulting.com/role/ScheduleofRightOfUseAssetsandOperatingLeaseLiabilitiesTable": { "parentTag": null, "weight": null, "order": null, "root": true } }, "presentation": [ "http://tsrconsulting.com/role/ScheduleofFutureMinimumLeasePaymentsunderNonCancellableOperatingLeasesTable", "http://tsrconsulting.com/role/ScheduleofRightOfUseAssetsandOperatingLeaseLiabilitiesTable" ], "lang": { "en-us": { "role": { "totalLabel": "Total operating lease liabilities", "terseLabel": "Present value of operating lease payments", "label": "Operating Lease, Liability", "documentation": "Present value of lessee's discounted obligation for lease payments from operating lease." } } }, "auth_ref": [ "r329" ] }, "us-gaap_NetIncomeLossAttributableToRedeemableNoncontrollingInterest": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "NetIncomeLossAttributableToRedeemableNoncontrollingInterest", "crdr": "debit", "presentation": [ "http://tsrconsulting.com/role/ShareholdersEquityType2or3" ], "lang": { "en-us": { "role": { "terseLabel": "Net income attributable to noncontrolling interest", "label": "Net Income (Loss) Attributable to Redeemable Noncontrolling Interest", "documentation": "Amount of Net Income (Loss) attributable to redeemable noncontrolling interest." } } }, "auth_ref": [ "r62" ] }, "us-gaap_EmployeeBenefitsAndShareBasedCompensation": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "EmployeeBenefitsAndShareBasedCompensation", "crdr": "debit", "presentation": [ "http://tsrconsulting.com/role/StockBasedCompensationExpenseDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Compensation expense", "label": "Employee Benefits and Share-Based Compensation", "documentation": "Amount of expense for employee benefit and equity-based compensation." } } }, "auth_ref": [] }, "tsri_CommonStockDetailsTable": { "xbrltype": "stringItemType", "nsuri": "http://tsrconsulting.com/20231130", "localname": "CommonStockDetailsTable", "presentation": [ "http://tsrconsulting.com/role/CommonStockDetails" ], "lang": { "en-us": { "role": { "label": "Common Stock (Details) [Table]" } } }, "auth_ref": [] }, "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths", "crdr": "credit", "calculation": { "http://tsrconsulting.com/role/ScheduleofFutureMinimumLeasePaymentsunderNonCancellableOperatingLeasesTable": { "parentTag": "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue", "weight": 1.0, "order": 2.0 } }, "presentation": [ "http://tsrconsulting.com/role/ScheduleofFutureMinimumLeasePaymentsunderNonCancellableOperatingLeasesTable" ], "lang": { "en-us": { "role": { "terseLabel": "2025", "label": "Lessee, Operating Lease, Liability, to be Paid, Year One", "documentation": "Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in next fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach)." } } }, "auth_ref": [ "r333" ] }, "us-gaap_StockIssuedDuringPeriodSharesOther": { "xbrltype": "sharesItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "StockIssuedDuringPeriodSharesOther", "presentation": [ "http://tsrconsulting.com/role/CommonStockDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Aggregate shares (in Shares)", "label": "Stock Issued During Period, Shares, Other", "documentation": "Number of shares of stock issued attributable to transactions classified as other." } } }, "auth_ref": [] }, "us-gaap_RelatedPartyTransactionsDisclosureTextBlock": { "xbrltype": "textBlockItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "RelatedPartyTransactionsDisclosureTextBlock", "presentation": [ "http://tsrconsulting.com/role/RelatedPartyTransactions" ], "lang": { "en-us": { "role": { "terseLabel": "Related Party Transactions", "label": "Related Party Transactions Disclosure [Text Block]", "documentation": "The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates." } } }, "auth_ref": [ "r335", "r336", "r337", "r339", "r342", "r391", "r392", "r393", "r434", "r435", "r436", "r454", "r455" ] }, "us-gaap_EarningsPerShareDiluted": { "xbrltype": "perShareItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "EarningsPerShareDiluted", "presentation": [ "http://tsrconsulting.com/role/ConsolidatedIncomeStatement" ], "lang": { "en-us": { "role": { "terseLabel": "Diluted net income per TSR, Inc. common share (in Dollars per share)", "label": "Earnings Per Share, Diluted", "documentation": "The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period." } } }, "auth_ref": [ "r118", "r140", "r141", "r142", "r143", "r144", "r152", "r156", "r157", "r158", "r162", "r312", "r313", "r364", "r380", "r468" ] }, "tsri_CommissionRateEqualPercentage": { "xbrltype": "percentItemType", "nsuri": "http://tsrconsulting.com/20231130", "localname": "CommissionRateEqualPercentage", "presentation": [ "http://tsrconsulting.com/role/CommonStockDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Commission rate equal percentage", "documentation": "Commission rate equal percentage.", "label": "Commission Rate Equal Percentage" } } }, "auth_ref": [] }, "us-gaap_OperatingLeaseLiabilityCurrent": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "OperatingLeaseLiabilityCurrent", "crdr": "credit", "calculation": { "http://tsrconsulting.com/role/ScheduleofRightOfUseAssetsandOperatingLeaseLiabilitiesTable": { "parentTag": "us-gaap_OperatingLeaseLiability", "weight": 1.0, "order": 1.0 }, "http://tsrconsulting.com/role/ConsolidatedBalanceSheet": { "parentTag": "us-gaap_LiabilitiesCurrent", "weight": 1.0, "order": 5.0 } }, "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet", "http://tsrconsulting.com/role/ScheduleofRightOfUseAssetsandOperatingLeaseLiabilitiesTable" ], "lang": { "en-us": { "role": { "terseLabel": "Operating lease liabilities - current", "verboseLabel": "Current operating lease liabilities", "label": "Operating Lease, Liability, Current", "documentation": "Present value of lessee's discounted obligation for lease payments from operating lease, classified as current." } } }, "auth_ref": [ "r329" ] }, "us-gaap_CommonStockSharesIssued": { "xbrltype": "sharesItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "CommonStockSharesIssued", "presentation": [ "http://tsrconsulting.com/role/ConsolidatedBalanceSheet_Parentheticals" ], "lang": { "en-us": { "role": { "terseLabel": "Common stock, shares issued", "label": "Common Stock, Shares, Issued", "documentation": "Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury." } } }, "auth_ref": [ "r52" ] }, "tsri_AllianceGlobalPartnersMember": { "xbrltype": "domainItemType", "nsuri": "http://tsrconsulting.com/20231130", "localname": "AllianceGlobalPartnersMember", "presentation": [ "http://tsrconsulting.com/role/CommonStockDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Alliance Global Partners [Member]", "label": "Alliance Global Partners Member" } } }, "auth_ref": [] }, "us-gaap_CommonStockSharesAuthorized": { "xbrltype": "sharesItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "CommonStockSharesAuthorized", "presentation": [ "http://tsrconsulting.com/role/CommonStockDetails", "http://tsrconsulting.com/role/ConsolidatedBalanceSheet_Parentheticals" ], "lang": { "en-us": { "role": { "terseLabel": "Common stock, shares authorized", "verboseLabel": "Common stock, shares authorized (in Shares)", "label": "Common Stock, Shares Authorized", "documentation": "The maximum number of common shares permitted to be issued by an entity's charter and bylaws." } } }, "auth_ref": [ "r52", "r409" ] }, "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "LesseeOperatingLeaseLiabilityPaymentsDueYearThree", "crdr": "credit", "calculation": { "http://tsrconsulting.com/role/ScheduleofFutureMinimumLeasePaymentsunderNonCancellableOperatingLeasesTable": { "parentTag": "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue", "weight": 1.0, "order": 4.0 } }, "presentation": [ "http://tsrconsulting.com/role/ScheduleofFutureMinimumLeasePaymentsunderNonCancellableOperatingLeasesTable" ], "lang": { "en-us": { "role": { "terseLabel": "2027", "label": "Lessee, Operating Lease, Liability, to be Paid, Year Three", "documentation": "Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in third fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach)." } } }, "auth_ref": [ "r333" ] }, "tsri_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInEstimatedForfeitureRates": { "xbrltype": "percentItemType", "nsuri": "http://tsrconsulting.com/20231130", "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInEstimatedForfeitureRates", "presentation": [ "http://tsrconsulting.com/role/StockBasedCompensationExpenseDetails" ], "lang": { "en-us": { "role": { "terseLabel": "Estimated forfeiture rate", "documentation": "Grant date discount estimated forfeiture rate.", "label": "Sharebased Compensation Arrangement By Sharebased Payment Award Options Vested In Estimated Forfeiture Rates" } } }, "auth_ref": [] }, "us-gaap_LegalMattersAndContingenciesTextBlock": { "xbrltype": "textBlockItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "LegalMattersAndContingenciesTextBlock", "presentation": [ "http://tsrconsulting.com/role/OtherMatters" ], "lang": { "en-us": { "role": { "terseLabel": "Other Matters", "label": "Legal Matters and Contingencies [Text Block]", "documentation": "The entire disclosure for legal proceedings, legal contingencies, litigation, regulatory and environmental matters and other contingencies." } } }, "auth_ref": [ "r73" ] }, "us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock": { "xbrltype": "textBlockItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "LesseeOperatingLeaseLiabilityMaturityTableTextBlock", "presentation": [ "http://tsrconsulting.com/role/LeasesTables" ], "lang": { "en-us": { "role": { "terseLabel": "Schedule of Future Minimum Lease Payments under Non-Cancellable Operating Leases", "label": "Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]", "documentation": "Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position." } } }, "auth_ref": [ "r533" ] }, "tsri_StockBasedCompensationExpenseDetailsTable": { "xbrltype": "stringItemType", "nsuri": "http://tsrconsulting.com/20231130", "localname": "StockBasedCompensationExpenseDetailsTable", "presentation": [ "http://tsrconsulting.com/role/StockBasedCompensationExpenseDetails" ], "lang": { "en-us": { "role": { "label": "Stock-Based Compensation Expense (Details) [Table]" } } }, "auth_ref": [] }, "us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear", "crdr": "credit", "calculation": { "http://tsrconsulting.com/role/ScheduleofFutureMinimumLeasePaymentsunderNonCancellableOperatingLeasesTable": { "parentTag": "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue", "weight": 1.0, "order": 1.0 } }, "presentation": [ "http://tsrconsulting.com/role/ScheduleofFutureMinimumLeasePaymentsunderNonCancellableOperatingLeasesTable" ], "lang": { "en-us": { "role": { "terseLabel": "2024", "label": "Lessee, Operating Lease, Liability, to be Paid, Remainder of Fiscal Year", "documentation": "Amount of lessee's undiscounted obligation for lease payment for operating lease having initial or remaining lease term in excess of one year to be paid in remainder of current fiscal year." } } }, "auth_ref": [ "r533" ] }, "us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract": { "xbrltype": "stringItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "GoodwillAndIntangibleAssetsDisclosureAbstract", "lang": { "en-us": { "role": { "label": "Intangible Assets [Abstract]" } } }, "auth_ref": [] }, "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo": { "xbrltype": "monetaryItemType", "nsuri": "http://fasb.org/us-gaap/2023", "localname": "LesseeOperatingLeaseLiabilityPaymentsDueYearTwo", "crdr": "credit", "calculation": { "http://tsrconsulting.com/role/ScheduleofFutureMinimumLeasePaymentsunderNonCancellableOperatingLeasesTable": { "parentTag": "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue", "weight": 1.0, "order": 3.0 } }, "presentation": [ "http://tsrconsulting.com/role/ScheduleofFutureMinimumLeasePaymentsunderNonCancellableOperatingLeasesTable" ], "lang": { "en-us": { "role": { "terseLabel": "2026", "label": "Lessee, Operating Lease, Liability, to be Paid, Year Two", "documentation": "Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in second fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach)." } } }, "auth_ref": [ "r333" ] } } } }, "std_ref": { "r0": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Section": "25", "Paragraph": "1", "SubTopic": "20", "Topic": "940", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481913/940-20-25-1" }, "r1": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "1", "SubTopic": "230", "Topic": "830", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481877/830-230-45-1" }, "r2": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "14", "Subparagraph": "(a)", "SubTopic": "10", "Topic": "230", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-14" }, "r3": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "25", "Subparagraph": "(g)", "SubTopic": "10", "Topic": "230", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-25" }, "r4": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "28", "Subparagraph": "(a)", "SubTopic": "10", "Topic": "230", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-28" }, "r5": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "28", "Subparagraph": "(b)", "SubTopic": "10", "Topic": "230", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-28" }, "r6": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1", "SubTopic": "405", "Topic": "942", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481047/942-405-50-1" }, "r7": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "SubTopic": "10", "Topic": "505", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-2" }, "r8": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(c)", "SubTopic": "10", "Topic": "820", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482106/820-10-50-2" }, "r9": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.5-02(22))", "SubTopic": "10", "Topic": "210", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1" }, "r10": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Topic": "210", "SubTopic": "10", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.5-02.19(b),22(b))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1" }, "r11": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Topic": "210", "SubTopic": "10", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.5-02.19,20)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1" }, "r12": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Topic": "210", "SubTopic": "10", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.5-02.19-26)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1" }, "r13": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Topic": "210", "SubTopic": "10", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.5-02.20)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1" }, "r14": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Topic": "210", "SubTopic": "10", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.5-02.21)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1" }, "r15": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Topic": "210", "SubTopic": "10", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.5-02.22(a)(1))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1" }, "r16": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Topic": "210", "SubTopic": "10", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.5-02.22)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1" }, "r17": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Topic": "210", "SubTopic": "10", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.5-02.25)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1" }, "r18": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Topic": "210", "SubTopic": "10", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.5-02.29,30)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1" }, "r19": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Topic": "210", "SubTopic": "10", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.5-02.29-31)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1" }, "r20": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Topic": "210", "SubTopic": "10", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.5-02.31)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1" }, "r21": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Topic": "230", "SubTopic": "10", "Section": "45", "Paragraph": "15", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-15" }, "r22": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Topic": "230", "SubTopic": "10", "Section": "45", "Paragraph": "25", "Subparagraph": "(f)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-25" }, "r23": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Topic": "230", "SubTopic": "10", "Section": "45", "Paragraph": "4", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-4" }, "r24": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Topic": "230", "SubTopic": "10", "Section": "50", "Paragraph": "2", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482913/230-10-50-2" }, "r25": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Topic": "260", "SubTopic": "10", "Section": "45", "Paragraph": "13", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-13" }, "r26": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Topic": "320", "Publisher": "FASB", "URI": "https://asc.fasb.org//320/tableOfContent" }, "r27": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Topic": "350", "SubTopic": "30", "Section": "45", "Paragraph": "1", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482686/350-30-45-1" }, "r28": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Topic": "350", "SubTopic": "30", "Section": "50", "Paragraph": "1", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482665/350-30-50-1" }, "r29": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Topic": "350", "SubTopic": "30", "Section": "50", "Paragraph": "2", "Subparagraph": "((a)(1),(b))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482665/350-30-50-2" }, "r30": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Topic": "350", "SubTopic": "30", "Section": "50", "Paragraph": "2", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482665/350-30-50-2" }, "r31": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Topic": "350", "SubTopic": "30", "Section": "50", "Paragraph": "2", "Subparagraph": "(a)(2)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482665/350-30-50-2" }, "r32": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Topic": "360", "SubTopic": "10", "Section": "50", "Paragraph": "1", "Subparagraph": "(c)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482099/360-10-50-1" }, "r33": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Topic": "505", "SubTopic": "30", "Section": "45", "Paragraph": "1", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481549/505-30-45-1" }, "r34": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Topic": "505", "SubTopic": "30", "Section": "50", "Paragraph": "4", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481520/505-30-50-4" }, "r35": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Topic": "805", "SubTopic": "20", "Section": "55", "Paragraph": "14", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479876/805-20-55-14" }, "r36": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Topic": "805", "SubTopic": "20", "Section": "55", "Paragraph": "20", "Subparagraph": "(c)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479876/805-20-55-20" }, "r37": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Topic": "810", "SubTopic": "10", "Section": "45", "Paragraph": "15", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481231/810-10-45-15" }, "r38": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Topic": "810", "SubTopic": "10", "Section": "45", "Paragraph": "16", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481231/810-10-45-16" }, "r39": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Topic": "810", "SubTopic": "10", "Section": "55", "Paragraph": "4I", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481175/810-10-55-4I" }, "r40": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Topic": "810", "SubTopic": "10", "Section": "55", "Paragraph": "4J", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481175/810-10-55-4J" }, "r41": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Topic": "820", "SubTopic": "10", "Section": "50", "Paragraph": "2", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482106/820-10-50-2" }, "r42": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Topic": "820", "SubTopic": "10", "Section": "50", "Paragraph": "3", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482106/820-10-50-3" }, "r43": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Topic": "835", "SubTopic": "30", "Section": "45", "Paragraph": "2", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482925/835-30-45-2" }, "r44": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Topic": "850", "SubTopic": "10", "Section": "50", "Paragraph": "3", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-3" }, "r45": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Topic": "926", "SubTopic": "230", "Section": "45", "Paragraph": "1", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483170/926-230-45-1" }, "r46": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Topic": "942", "SubTopic": "210", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.9-03.13(1))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479853/942-210-S99-1" }, "r47": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Topic": "942", "SubTopic": "210", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.9-03.17)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479853/942-210-S99-1" }, "r48": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Name": "Accounting Standards Codification", "Topic": "942", "SubTopic": "470", "Section": "50", "Paragraph": "3", "Subparagraph": "(c)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480848/942-470-50-3" }, "r49": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "210", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.5-02(19))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1" }, "r50": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "210", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.5-02(20))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1" }, "r51": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "210", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.5-02(28))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1" }, "r52": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "210", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.5-02(29))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1" }, "r53": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "210", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.5-02(30)(a)(1))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1" }, "r54": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "210", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.5-02(30)(a)(3))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1" }, "r55": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "210", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.5-02(30))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1" }, "r56": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "210", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.5-02(31))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1" }, "r57": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "210", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.5-02(32))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1" }, "r58": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "220", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "2", "Subparagraph": "(SX 210.5-03(10))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2" }, "r59": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "220", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "2", "Subparagraph": "(SX 210.5-03(20))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2" }, "r60": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "220", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "2", "Subparagraph": "(SX 210.5-03(7)(c))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2" }, "r61": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "220", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "2", "Subparagraph": "(SX 210.5-03)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2" }, "r62": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "220", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "2", "Subparagraph": "(SX 210.5-03.19)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2" }, "r63": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "220", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "2", "Subparagraph": "(SX 210.5-03.2)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2" }, "r64": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "220", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "2", "Subparagraph": "(SX 210.5-03.4)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2" }, "r65": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "230", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "13", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-13" }, "r66": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "230", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "13", "Subparagraph": "(c)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-13" }, "r67": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "230", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "24", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-24" }, "r68": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "230", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "25", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-25" }, "r69": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "230", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "28", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-28" }, "r70": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "235", "Name": "Accounting Standards Codification", "Publisher": "FASB", "URI": "https://asc.fasb.org//235/tableOfContent" }, "r71": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "310", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "2", "Subparagraph": "(SAB Topic 4.E)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480418/310-10-S99-2" }, "r72": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "360", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1", "Subparagraph": "(b)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482099/360-10-50-1" }, "r73": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "450", "Name": "Accounting Standards Codification", "Publisher": "FASB", "URI": "https://asc.fasb.org//450/tableOfContent" }, "r74": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "470", "Name": "Accounting Standards Codification", "Publisher": "FASB", "URI": "https://asc.fasb.org//470/tableOfContent" }, "r75": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "505", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.3-04)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480008/505-10-S99-1" }, "r76": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "740", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SAB Topic 6.I.7)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479360/740-10-S99-1" }, "r77": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "810", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1A", "Subparagraph": "(a)(2)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481203/810-10-50-1A" }, "r78": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "860", "Name": "Accounting Standards Codification", "Publisher": "FASB", "URI": "https://asc.fasb.org//860/tableOfContent" }, "r79": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "940", "SubTopic": "320", "Name": "Accounting Standards Codification", "Publisher": "FASB", "URI": "https://asc.fasb.org//940-320/tableOfContent" }, "r80": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "942", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.9-03(1))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479853/942-210-S99-1" }, "r81": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "942", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.9-03(10))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479853/942-210-S99-1" }, "r82": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "942", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.9-03(11))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479853/942-210-S99-1" }, "r83": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "942", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.9-03(13))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479853/942-210-S99-1" }, "r84": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "942", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.9-03(16))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479853/942-210-S99-1" }, "r85": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "942", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.9-03(22))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479853/942-210-S99-1" }, "r86": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "942", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.9-03(23))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479853/942-210-S99-1" }, "r87": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "942", "SubTopic": "220", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.9-04(15))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483589/942-220-S99-1" }, "r88": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "942", "SubTopic": "220", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.9-04(22))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483589/942-220-S99-1" }, "r89": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "942", "SubTopic": "220", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.9-04.10)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483589/942-220-S99-1" }, "r90": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "942", "SubTopic": "320", "Name": "Accounting Standards Codification", "Publisher": "FASB", "URI": "https://asc.fasb.org//942-320/tableOfContent" }, "r91": { "role": "http://fasb.org/us-gaap/role/ref/legacyRef", "Topic": "946", "SubTopic": "320", "Name": "Accounting Standards Codification", "Publisher": "FASB", "URI": "https://asc.fasb.org//946-320/tableOfContent" }, "r92": { "role": "http://fasb.org/us-gaap/role/ref/otherTransitionRef", "Topic": "230", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "28", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-28" }, "r93": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "2", "Subparagraph": "(a)", "SubTopic": "20", "Topic": "740", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482659/740-20-45-2" }, "r94": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "9", "Subparagraph": "(b)", "SubTopic": "10", "Topic": "740", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482685/740-10-50-9" }, "r95": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.4-08(h))", "SubTopic": "10", "Topic": "235", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-1" }, "r96": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Name": "Regulation S-K (SK)", "Number": "229", "Section": "1403", "Paragraph": "(b)", "Publisher": "SEC" }, "r97": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "105", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "65", "Paragraph": "6", "Subparagraph": "(c)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479343/105-10-65-6" }, "r98": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "105", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "65", "Paragraph": "6", "Subparagraph": "(d)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479343/105-10-65-6" }, "r99": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "205", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "7", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483499/205-20-50-7" }, "r100": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "210", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "1", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483467/210-10-45-1" }, "r101": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "210", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "5", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483467/210-10-45-5" }, "r102": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "210", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.5-02(1))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1" }, "r103": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "210", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.5-02(14))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1" }, "r104": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "210", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.5-02(15))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1" }, "r105": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "210", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.5-02(17))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1" }, "r106": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "210", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.5-02(18))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1" }, "r107": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "210", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.5-02(4))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1" }, "r108": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "210", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.5-02(7))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1" }, "r109": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "210", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.5-02(9))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1" }, "r110": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "210", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "3", "Subparagraph": "(c)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483466/210-20-50-3" }, "r111": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "210", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "55", "Paragraph": "10", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483444/210-20-55-10" }, "r112": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "220", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "1A", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482790/220-10-45-1A" }, "r113": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "220", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "1B", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482790/220-10-45-1B" }, "r114": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "220", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "4", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482765/220-10-50-4" }, "r115": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "220", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "5", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482765/220-10-50-5" }, "r116": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "220", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "6", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482765/220-10-50-6" }, "r117": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "220", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "2", "Subparagraph": "(SX 210.5-03(1))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2" }, "r118": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "220", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "2", "Subparagraph": "(SX 210.5-03(25))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2" }, "r119": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "220", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "5", "Subparagraph": "(SAB Topic 6.B)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-5" }, "r120": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "230", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "14", "Subparagraph": "(b)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-14" }, "r121": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "230", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "17", "Subparagraph": "(d)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-17" }, "r122": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "230", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "2", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-2" }, "r123": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "230", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "24", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-24" }, "r124": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "230", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "25", "Subparagraph": "(e)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-25" }, "r125": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "230", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482913/230-10-50-2" }, "r126": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "230", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "8", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482913/230-10-50-8" }, "r127": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "235", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.4-08(c))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-1" }, "r128": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "235", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.4-08(g)(1)(ii))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-1" }, "r129": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "235", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.4-08(k)(1))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-1" }, "r130": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "235", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.4-08(k)(2))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-1" }, "r131": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "235", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.4-08(m)(1)(i))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-1" }, "r132": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "235", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.4-08(m)(1)(ii)(A)(i))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-1" }, "r133": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "235", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.4-08(m)(1)(ii)(A))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-1" }, "r134": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "235", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "3", "Subparagraph": "(SX 210.12-04(a))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-3" }, "r135": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "250", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "23", "Subparagraph": "(b)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483421/250-10-45-23" }, "r136": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "250", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "24", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483421/250-10-45-24" }, "r137": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "250", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "5", "Subparagraph": "(b)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483421/250-10-45-5" }, "r138": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "250", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1", "Subparagraph": "(b)(2)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-1" }, "r139": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "250", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1", "Subparagraph": "(b)(3)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-1" }, "r140": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "250", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "11", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-11" }, "r141": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "250", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "11", "Subparagraph": "(b)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-11" }, "r142": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "250", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "3", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-3" }, "r143": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "250", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "4", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-4" }, "r144": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "250", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "7", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-7" }, "r145": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "250", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "7", "Subparagraph": "(b)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-7" }, "r146": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "250", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "8", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-8" }, "r147": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "250", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "9", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-9" }, "r148": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "260", "Name": "Accounting Standards Codification", "Publisher": "FASB", "URI": "https://asc.fasb.org//260/tableOfContent" }, "r149": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "260", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "10", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-10" }, "r150": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "260", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "11", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-11" }, "r151": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "260", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "16", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-16" }, "r152": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "260", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "2", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-2" }, "r153": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "260", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "3", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-3" }, "r154": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "260", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "60B", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-60B" }, "r155": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "260", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "60B", "Subparagraph": "(c)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-60B" }, "r156": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "260", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "60B", "Subparagraph": "(d)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-60B" }, "r157": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "260", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "7", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-7" }, "r158": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "260", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482662/260-10-50-1" }, "r159": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "260", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1", "Subparagraph": "(c)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482662/260-10-50-1" }, "r160": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "260", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482662/260-10-50-2" }, "r161": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "260", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "3", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482662/260-10-50-3" }, "r162": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "260", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "55", "Paragraph": "15", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482635/260-10-55-15" }, "r163": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "272", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "1", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483014/272-10-45-1" }, "r164": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "280", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "22", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-22" }, "r165": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "280", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "22", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-22" }, "r166": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "280", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "22", "Subparagraph": "(b)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-22" }, "r167": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "280", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "22", "Subparagraph": "(e)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-22" }, "r168": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "280", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "22", "Subparagraph": "(h)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-22" }, "r169": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "280", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "30", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-30" }, "r170": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "280", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "30", "Subparagraph": "(b)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-30" }, "r171": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "280", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "30", "Subparagraph": "(c)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-30" }, "r172": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "280", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "32", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-32" }, "r173": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "280", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "32", "Subparagraph": "(b)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-32" }, "r174": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "280", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "32", "Subparagraph": "(c)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-32" }, "r175": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "280", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "32", "Subparagraph": "(d)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-32" }, "r176": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "280", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "32", "Subparagraph": "(f)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-32" }, "r177": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "280", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "40", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-40" }, "r178": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "280", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "41", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-41" }, "r179": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "280", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "42", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-42" }, "r180": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "310", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "2", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481990/310-10-45-2" }, "r181": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "310", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "9", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481990/310-10-45-9" }, "r182": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "310", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "4", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481962/310-10-50-4" }, "r183": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "320", "Name": "Accounting Standards Codification", "Publisher": "FASB", "URI": "https://asc.fasb.org//320/tableOfContent" }, "r184": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "320", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "10", "Subparagraph": "(d)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481800/320-10-50-10" }, "r185": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "320", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(b)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481800/320-10-50-2" }, "r186": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "323", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "3", "Subparagraph": "(c)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481687/323-10-50-3" }, "r187": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "326", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "65", "Paragraph": "4", "Subparagraph": "(d)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479654/326-10-65-4" }, "r188": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "326", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "65", "Paragraph": "5", "Subparagraph": "(c)(2)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479654/326-10-65-5" }, "r189": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "326", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "1", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479344/326-20-45-1" }, "r190": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "326", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "13", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479319/326-20-50-13" }, "r191": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "326", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "13", "Subparagraph": "(f)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479319/326-20-50-13" }, "r192": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "340", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "05", "Paragraph": "5", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482955/340-10-05-5" }, "r193": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "340", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "1", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483032/340-10-45-1" }, "r194": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "350", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "1", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482598/350-20-45-1" }, "r195": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "350", "SubTopic": "30", "Name": "Accounting Standards Codification", "Publisher": "FASB", "URI": "https://asc.fasb.org//350-30/tableOfContent" }, "r196": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "350", "SubTopic": "30", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482665/350-30-50-1" }, "r197": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "350", "SubTopic": "30", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1", "Subparagraph": "(d)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482665/350-30-50-1" }, "r198": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "350", "SubTopic": "30", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(a)(1)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482665/350-30-50-2" }, "r199": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "350", "SubTopic": "30", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(d)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482665/350-30-50-2" }, "r200": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "450", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "4", "Subparagraph": "(b)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483076/450-20-50-4" }, "r201": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "450", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "9", "Subparagraph": "(b)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483076/450-20-50-9" }, "r202": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "450", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SAB Topic 5.Y.Q2)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480102/450-20-S99-1" }, "r203": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "450", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SAB Topic 5.Y.Q4)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480102/450-20-S99-1" }, "r204": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "470", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1A", "Subparagraph": "(SX 210.13-01(a)(4)(i))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1A" }, "r205": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "470", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1A", "Subparagraph": "(SX 210.13-01(a)(4)(iii)(A))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1A" }, "r206": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "470", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1A", "Subparagraph": "(SX 210.13-01(a)(4)(iv))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1A" }, "r207": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "470", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1A", "Subparagraph": "(SX 210.13-01(a)(5))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1A" }, "r208": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "470", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1B", "Subparagraph": "(SX 210.13-02(a)(4)(i))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1B" }, "r209": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "470", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1B", "Subparagraph": "(SX 210.13-02(a)(4)(iii)(A))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1B" }, "r210": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "470", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1B", "Subparagraph": "(SX 210.13-02(a)(4)(iii)(B))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1B" }, "r211": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "470", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1B", "Subparagraph": "(SX 210.13-02(a)(4)(iv))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1B" }, "r212": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "470", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1B", "Subparagraph": "(SX 210.13-02(a)(5))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1B" }, "r213": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "470", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1B", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1B" }, "r214": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "470", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1B", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1B" }, "r215": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "470", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1B", "Subparagraph": "(b)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1B" }, "r216": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "470", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1B", "Subparagraph": "(c)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1B" }, "r217": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "470", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1B", "Subparagraph": "(e)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1B" }, "r218": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "470", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1B", "Subparagraph": "(f)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1B" }, "r219": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "470", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1B", "Subparagraph": "(g)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1B" }, "r220": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "470", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1B", "Subparagraph": "(h)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1B" }, "r221": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "470", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1B", "Subparagraph": "(i)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1B" }, "r222": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "470", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1C", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1C" }, "r223": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "470", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1C", "Subparagraph": "(b)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1C" }, "r224": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "470", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1C", "Subparagraph": "(c)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1C" }, "r225": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "470", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1D", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1D" }, "r226": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "470", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1D", "Subparagraph": "(b)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1D" }, "r227": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "470", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1D", "Subparagraph": "(c)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1D" }, "r228": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "470", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1E", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1E" }, "r229": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "470", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1E", "Subparagraph": "(b)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1E" }, "r230": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "470", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1E", "Subparagraph": "(c)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1E" }, "r231": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "470", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1E", "Subparagraph": "(d)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1E" }, "r232": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "470", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1F", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1F" }, "r233": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "470", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1F", "Subparagraph": "(b)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1F" }, "r234": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "470", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1F", "Subparagraph": "(b)(1)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1F" }, "r235": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "470", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1F", "Subparagraph": "(b)(2)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1F" }, "r236": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "470", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1I", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1I" }, "r237": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "470", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1I", "Subparagraph": "(b)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1I" }, "r238": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "470", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1I", "Subparagraph": "(c)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1I" }, "r239": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "470", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1I", "Subparagraph": "(d)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1I" }, "r240": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "470", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "6", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-6" }, "r241": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "505", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "13", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-13" }, "r242": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "505", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.3-04)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480008/505-10-S99-1" }, "r243": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "715", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1", "Subparagraph": "(d)(i)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480506/715-20-50-1" }, "r244": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "715", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1", "Subparagraph": "(d)(iv)(01)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480506/715-20-50-1" }, "r245": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "715", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1", "Subparagraph": "(d)(iv)(02)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480506/715-20-50-1" }, "r246": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "715", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1", "Subparagraph": "(d)(iv)(02)(A)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480506/715-20-50-1" }, "r247": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "715", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1", "Subparagraph": "(d)(iv)(02)(B)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480506/715-20-50-1" }, "r248": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "715", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1", "Subparagraph": "(d)(iv)(02)(C)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480506/715-20-50-1" }, "r249": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "715", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1", "Subparagraph": "(d)(iv)(03)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480506/715-20-50-1" }, "r250": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "715", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1", "Subparagraph": "(n)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480506/715-20-50-1" }, "r251": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "715", "SubTopic": "80", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "5", "Subparagraph": "(d)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480576/715-80-50-5" }, "r252": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "718", "Name": "Accounting Standards Codification", "Publisher": "FASB", "URI": "https://asc.fasb.org//718/tableOfContent" }, "r253": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "718", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "35", "Paragraph": "1D", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480483/718-10-35-1D" }, "r254": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "718", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "35", "Paragraph": "3", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480483/718-10-35-3" }, "r255": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "718", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2" }, "r256": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "718", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(a)(1)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2" }, "r257": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "718", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(a)(2)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2" }, "r258": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "718", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(a)(3)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2" }, "r259": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "718", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(c)(1)(i)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2" }, "r260": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "718", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(c)(1)(ii)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2" }, "r261": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "718", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(c)(1)(iii)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2" }, "r262": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "718", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(c)(1)(iv)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2" }, "r263": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "718", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(c)(1)(iv)(01)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2" }, "r264": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "718", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(c)(1)(iv)(02)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2" }, "r265": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "718", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(c)(1)(iv)(03)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2" }, "r266": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "718", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(c)(1)(iv)(04)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2" }, "r267": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "718", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(c)(2)(i)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2" }, "r268": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "718", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(c)(2)(ii)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2" }, "r269": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "718", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(c)(2)(iii)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2" }, "r270": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "718", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(c)(2)(iii)(01)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2" }, "r271": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "718", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(c)(2)(iii)(02)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2" }, "r272": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "718", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(c)(2)(iii)(03)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2" }, "r273": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "718", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(d)(1)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2" }, "r274": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "718", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(d)(2)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2" }, "r275": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "718", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(e)(1)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2" }, "r276": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "718", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(e)(2)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2" }, "r277": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "718", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(f)(2)(i)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2" }, "r278": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "718", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(f)(2)(ii)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2" }, "r279": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "718", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(f)(2)(iii)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2" }, "r280": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "718", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(f)(2)(iv)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2" }, "r281": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "718", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(f)(2)(v)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2" }, "r282": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "718", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(h)(1)(i)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2" }, "r283": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "718", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(h)(2)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2" }, "r284": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "718", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(h)(2)(i)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2" }, "r285": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "718", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(l)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2" }, "r286": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "718", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "65", "Paragraph": "15", "Subparagraph": "(e)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480336/718-10-65-15" }, "r287": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "718", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "65", "Paragraph": "15", "Subparagraph": "(f)(1)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480336/718-10-65-15" }, "r288": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "718", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "65", "Paragraph": "15", "Subparagraph": "(f)(2)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480336/718-10-65-15" }, "r289": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "718", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SAB Topic 14.F)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479830/718-10-S99-1" }, "r290": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "740", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "4", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482525/740-10-45-4" }, "r291": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "740", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "6", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482525/740-10-45-6" }, "r292": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "740", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "10", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482685/740-10-50-10" }, "r293": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "740", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "65", "Paragraph": "8", "Subparagraph": "(d)(2)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482615/740-10-65-8" }, "r294": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "740", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "65", "Paragraph": "8", "Subparagraph": "(d)(3)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482615/740-10-65-8" }, "r295": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "740", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SAB TOPIC 6.I.7)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479360/740-10-S99-1" }, "r296": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "740", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SAB Topic 6.I.Fact.1)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479360/740-10-S99-1" }, "r297": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "740", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SAB Topic 6.I.Fact.2)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479360/740-10-S99-1" }, "r298": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "810", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "19", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481231/810-10-45-19" }, "r299": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "810", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "25", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481231/810-10-45-25" }, "r300": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "810", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "25", "Subparagraph": "(b)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481231/810-10-45-25" }, "r301": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "810", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1A", "Subparagraph": "(a)(1)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481203/810-10-50-1A" }, "r302": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "810", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1A", "Subparagraph": "(c)(1)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481203/810-10-50-1A" }, "r303": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "810", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "3", "Subparagraph": "(bb)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481203/810-10-50-3" }, "r304": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "810", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "3", "Subparagraph": "(c)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481203/810-10-50-3" }, "r305": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "815", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "65", "Paragraph": "6", "Subparagraph": "(e)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480528/815-20-65-6" }, "r306": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "815", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "65", "Paragraph": "6", "Subparagraph": "(h)(1)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480528/815-20-65-6" }, "r307": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "815", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "65", "Paragraph": "6", "Subparagraph": "(h)(1)(i)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480528/815-20-65-6" }, "r308": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "815", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "65", "Paragraph": "6", "Subparagraph": "(h)(1)(iii)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480528/815-20-65-6" }, "r309": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "815", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "65", "Paragraph": "6", "Subparagraph": "(h)(1)(iv)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480528/815-20-65-6" }, "r310": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "815", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "65", "Paragraph": "6", "Subparagraph": "(i)(3)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480528/815-20-65-6" }, "r311": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "815", "SubTopic": "40", "Name": "Accounting Standards Codification", "Section": "65", "Paragraph": "1", "Subparagraph": "(e)(3)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480175/815-40-65-1" }, "r312": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "815", "SubTopic": "40", "Name": "Accounting Standards Codification", "Section": "65", "Paragraph": "1", "Subparagraph": "(e)(4)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480175/815-40-65-1" }, "r313": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "815", "SubTopic": "40", "Name": "Accounting Standards Codification", "Section": "65", "Paragraph": "1", "Subparagraph": "(f)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480175/815-40-65-1" }, "r314": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "820", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482106/820-10-50-2" }, "r315": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "820", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482106/820-10-50-2" }, "r316": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "820", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(b)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482106/820-10-50-2" }, "r317": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "820", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "6B", "Subparagraph": "(b)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482106/820-10-50-6B" }, "r318": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "820", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "6B", "Subparagraph": "(c)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482106/820-10-50-6B" }, "r319": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "825", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "28", "Subparagraph": "(f)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482907/825-10-50-28" }, "r320": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "830", "SubTopic": "30", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "17", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481694/830-30-45-17" }, "r321": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "830", "SubTopic": "30", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "20", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481694/830-30-45-20" }, "r322": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "830", "SubTopic": "30", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "20", "Subparagraph": "(b)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481694/830-30-45-20" }, "r323": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "830", "SubTopic": "30", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "20", "Subparagraph": "(c)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481694/830-30-45-20" }, "r324": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "830", "SubTopic": "30", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "20", "Subparagraph": "(d)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481694/830-30-45-20" }, "r325": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "830", "SubTopic": "30", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481674/830-30-50-1" }, "r326": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "835", "SubTopic": "30", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482900/835-30-50-1" }, "r327": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "842", "SubTopic": "20", "Name": "Accounting Standards Codification", "Publisher": "FASB", "URI": "https://asc.fasb.org//842-20/tableOfContent" }, "r328": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "842", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "1", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479041/842-20-45-1" }, "r329": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "842", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "1", "Subparagraph": "(b)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479041/842-20-45-1" }, "r330": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "842", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "4", "Subparagraph": "(g)(2)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147478964/842-20-50-4" }, "r331": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "842", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "4", "Subparagraph": "(g)(3)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147478964/842-20-50-4" }, "r332": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "842", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "4", "Subparagraph": "(g)(4)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147478964/842-20-50-4" }, "r333": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "842", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "6", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147478964/842-20-50-6" }, "r334": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "848", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "65", "Paragraph": "2", "Subparagraph": "(a)(3)(iii)(03)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483550/848-10-65-2" }, "r335": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "850", "Name": "Accounting Standards Codification", "Publisher": "FASB", "URI": "https://asc.fasb.org//850/tableOfContent" }, "r336": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "850", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-1" }, "r337": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "850", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1", "Subparagraph": "(b)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-1" }, "r338": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "850", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1", "Subparagraph": "(c)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-1" }, "r339": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "850", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1", "Subparagraph": "(d)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-1" }, "r340": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "850", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-2" }, "r341": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "850", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "3", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-3" }, "r342": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "850", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "6", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-6" }, "r343": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "860", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "3", "Subparagraph": "(bb)(1)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481326/860-20-50-3" }, "r344": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "860", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "3", "Subparagraph": "(bb)(2)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481326/860-20-50-3" }, "r345": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "860", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "3", "Subparagraph": "(bb)(3)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481326/860-20-50-3" }, "r346": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "860", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "3", "Subparagraph": "(c)(1)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481326/860-20-50-3" }, "r347": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "910", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "6", "Subparagraph": "(b)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482546/910-10-50-6" }, "r348": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "924", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SAB Topic 11.L)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479941/924-10-S99-1" }, "r349": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "926", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "5", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483154/926-20-50-5" }, "r350": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "928", "SubTopic": "340", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483147/928-340-50-1" }, "r351": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "932", "SubTopic": "235", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "15", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-15" }, "r352": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "932", "SubTopic": "235", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "15", "Subparagraph": "(b)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-15" }, "r353": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "932", "SubTopic": "235", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "20", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-20" }, "r354": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "932", "SubTopic": "235", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "20", "Subparagraph": "(b)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-20" }, "r355": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "932", "SubTopic": "235", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "28", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-28" }, "r356": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "932", "SubTopic": "235", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "28", "Subparagraph": "(b)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-28" }, "r357": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "932", "SubTopic": "235", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "33", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-33" }, "r358": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "932", "SubTopic": "235", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "33", "Subparagraph": "(b)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-33" }, "r359": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "932", "SubTopic": "235", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "35A", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-35A" }, "r360": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "932", "SubTopic": "235", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "35A", "Subparagraph": "(b)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-35A" }, "r361": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "932", "SubTopic": "235", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "8", "Subparagraph": "(c)(1)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-8" }, "r362": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "932", "SubTopic": "235", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "8", "Subparagraph": "(c)(2)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-8" }, "r363": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "942", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.9-03(10)(1))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479853/942-210-S99-1" }, "r364": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "942", "SubTopic": "220", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.9-04(27))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483589/942-220-S99-1" }, "r365": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "942", "SubTopic": "235", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.9-05(b)(2))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479557/942-235-S99-1" }, "r366": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "944", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.7-03(a)(10))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1" }, "r367": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "944", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.7-03(a)(12))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1" }, "r368": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "944", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.7-03(a)(19))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1" }, "r369": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "944", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.7-03(a)(2))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1" }, "r370": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "944", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.7-03(a)(21))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1" }, "r371": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "944", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.7-03(a)(22))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1" }, "r372": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "944", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.7-03(a)(23)(a)(4))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1" }, "r373": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "944", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.7-03(a)(24))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1" }, "r374": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "944", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.7-03(a)(25))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1" }, "r375": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "944", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.7-03(a)(8)(b))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1" }, "r376": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "944", "SubTopic": "220", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.7-04(11))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483586/944-220-S99-1" }, "r377": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "944", "SubTopic": "220", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.7-04(16))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483586/944-220-S99-1" }, "r378": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "944", "SubTopic": "220", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.7-04(17))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483586/944-220-S99-1" }, "r379": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "944", "SubTopic": "220", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.7-04(18))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483586/944-220-S99-1" }, "r380": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "944", "SubTopic": "220", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.7-04(23))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483586/944-220-S99-1" }, "r381": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "944", "SubTopic": "220", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.7-04(9))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483586/944-220-S99-1" }, "r382": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "944", "SubTopic": "40", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "7A", "Subparagraph": "(d)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480081/944-40-50-7A" }, "r383": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "944", "SubTopic": "40", "Name": "Accounting Standards Codification", "Section": "65", "Paragraph": "2", "Subparagraph": "(e)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480016/944-40-65-2" }, "r384": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "944", "SubTopic": "40", "Name": "Accounting Standards Codification", "Section": "65", "Paragraph": "2", "Subparagraph": "(f)(1)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480016/944-40-65-2" }, "r385": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "944", "SubTopic": "40", "Name": "Accounting Standards Codification", "Section": "65", "Paragraph": "2", "Subparagraph": "(f)(2)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480016/944-40-65-2" }, "r386": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "944", "SubTopic": "40", "Name": "Accounting Standards Codification", "Section": "65", "Paragraph": "2", "Subparagraph": "(g)(2)(i)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480016/944-40-65-2" }, "r387": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "944", "SubTopic": "40", "Name": "Accounting Standards Codification", "Section": "65", "Paragraph": "2", "Subparagraph": "(h)(2)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480016/944-40-65-2" }, "r388": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "3", "Subparagraph": "(SX 210.6-03(d))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479886/946-10-S99-3" }, "r389": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "3", "Subparagraph": "(SX 210.6-03(i)(2))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479886/946-10-S99-3" }, "r390": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "11", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480990/946-20-50-11" }, "r391": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480990/946-20-50-2" }, "r392": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "5", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480990/946-20-50-5" }, "r393": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "6", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480990/946-20-50-6" }, "r394": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "205", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "3", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480767/946-205-45-3" }, "r395": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "205", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "3", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480767/946-205-45-3" }, "r396": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "205", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "4", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480767/946-205-45-4" }, "r397": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "4", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480555/946-210-45-4" }, "r398": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "6", "Subparagraph": "(e)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480524/946-210-50-6" }, "r399": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "6", "Subparagraph": "(f)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480524/946-210-50-6" }, "r400": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-04(1))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1" }, "r401": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-04(10)(d))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1" }, "r402": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-04(12)(b)(1))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1" }, "r403": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-04(12)(b)(2))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1" }, "r404": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-04(12)(b)(3))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1" }, "r405": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-04(13)(a)(2))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1" }, "r406": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-04(13)(a)(3))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1" }, "r407": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-04(14))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1" }, "r408": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-04(15))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1" }, "r409": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-04(16)(a))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1" }, "r410": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-04(17))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1" }, "r411": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-04(19))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1" }, "r412": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-04(2)(a))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1" }, "r413": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-04(2)(b))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1" }, "r414": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-04(3)(a))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1" }, "r415": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-04(3)(b))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1" }, "r416": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-04(3)(c))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1" }, "r417": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-04(6)(b))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1" }, "r418": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-04(6)(c))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1" }, "r419": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-04(6)(d))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1" }, "r420": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-04(6)(e))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1" }, "r421": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-04(8))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1" }, "r422": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-04(9)(b))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1" }, "r423": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-04(9)(c))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1" }, "r424": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-04(9)(d))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1" }, "r425": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-04(9)(e))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1" }, "r426": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "2", "Subparagraph": "(SX 210.6-05(2))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-2" }, "r427": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "2", "Subparagraph": "(SX 210.6-05(4))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-2" }, "r428": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "220", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "3", "Subparagraph": "(b)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483581/946-220-45-3" }, "r429": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "220", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "7", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483581/946-220-45-7" }, "r430": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "220", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-07(1))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1" }, "r431": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "220", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-07(2)(a))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1" }, "r432": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "220", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-07(2)(c)(2)(i))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1" }, "r433": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "220", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-07(2)(c)(2)(ii))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1" }, "r434": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "220", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-07(2)(c))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1" }, "r435": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "220", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-07(2)(e))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1" }, "r436": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "220", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-07(2)(g)(3))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1" }, "r437": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "220", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-07(7)(a)(1))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1" }, "r438": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "220", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-07(7)(a)(2))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1" }, "r439": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "220", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-07(7)(a)(3))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1" }, "r440": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "220", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-07(7)(a)(5))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1" }, "r441": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "220", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-07(7)(a)(6))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1" }, "r442": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "220", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-07(7)(a)(7))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1" }, "r443": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "220", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-07(7)(c)(1))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1" }, "r444": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "220", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-07(7)(c)(2))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1" }, "r445": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "220", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-07(7)(c)(3))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1" }, "r446": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "220", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-07(7)(c)(5))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1" }, "r447": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "220", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-07(7)(c)(6))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1" }, "r448": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "220", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-07(7)(c)(7))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1" }, "r449": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "220", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-07(9))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1" }, "r450": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "220", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "3", "Subparagraph": "(SX 210.6-09(1)(d))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-3" }, "r451": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "220", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "3", "Subparagraph": "(SX 210.6-09(4)(b))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-3" }, "r452": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "220", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "3", "Subparagraph": "(SX 210.6-09(6))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-3" }, "r453": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "220", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "3", "Subparagraph": "(SX 210.6-09(7))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-3" }, "r454": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "235", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(c)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481062/946-235-50-2" }, "r455": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "235", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(e)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481062/946-235-50-2" }, "r456": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "310", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "1", "Subparagraph": "(d)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480833/946-310-45-1" }, "r457": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "320", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.12-12(Column A)(Footnote 2))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-1" }, "r458": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "320", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "2", "Subparagraph": "(SX 210.12-12A(Column A)(Footnote 2))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-2" }, "r459": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "320", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "3", "Subparagraph": "(SX 210.12-12B(Column A)(Footnote 4)(a))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-3" }, "r460": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "320", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "3", "Subparagraph": "(SX 210.12-12B(Column A)(Footnote 4)(b))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-3" }, "r461": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "320", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "6", "Subparagraph": "(SX 210.12-14(Column A)(Footnote 2))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-6" }, "r462": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "505", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(c)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481004/946-505-50-2" }, "r463": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "946", "SubTopic": "505", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "3", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481004/946-505-50-3" }, "r464": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "976", "SubTopic": "310", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1", "Subparagraph": "(c)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482856/976-310-50-1" }, "r465": { "role": "http://www.xbrl.org/2003/role/disclosureRef", "Topic": "978", "SubTopic": "310", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1", "Subparagraph": "(b)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482707/978-310-50-1" }, "r466": { "role": "http://www.xbrl.org/2003/role/exampleRef", "Topic": "210", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "1", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483467/210-10-45-1" }, "r467": { "role": "http://www.xbrl.org/2003/role/exampleRef", "Topic": "210", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "1", "Subparagraph": "(g)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483467/210-10-45-1" }, "r468": { "role": "http://www.xbrl.org/2003/role/exampleRef", "Topic": "260", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "55", "Paragraph": "52", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482635/260-10-55-52" }, "r469": { "role": "http://www.xbrl.org/2003/role/exampleRef", "Topic": "280", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "30", "Subparagraph": "(d)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-30" }, "r470": { "role": "http://www.xbrl.org/2003/role/exampleRef", "Topic": "280", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "31", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-31" }, "r471": { "role": "http://www.xbrl.org/2003/role/exampleRef", "Topic": "310", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "55", "Paragraph": "12A", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481933/310-10-55-12A" }, "r472": { "role": "http://www.xbrl.org/2003/role/exampleRef", "Topic": "350", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "55", "Paragraph": "24", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482548/350-20-55-24" }, "r473": { "role": "http://www.xbrl.org/2003/role/exampleRef", "Topic": "470", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1B", "Subparagraph": "(d)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1B" }, "r474": { "role": "http://www.xbrl.org/2003/role/exampleRef", "Topic": "470", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "55", "Paragraph": "69B", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481568/470-20-55-69B" }, "r475": { "role": "http://www.xbrl.org/2003/role/exampleRef", "Topic": "470", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "55", "Paragraph": "69C", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481568/470-20-55-69C" }, "r476": { "role": "http://www.xbrl.org/2003/role/exampleRef", "Topic": "470", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "55", "Paragraph": "69E", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481568/470-20-55-69E" }, "r477": { "role": "http://www.xbrl.org/2003/role/exampleRef", "Topic": "470", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "55", "Paragraph": "69F", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481568/470-20-55-69F" }, "r478": { "role": "http://www.xbrl.org/2003/role/exampleRef", "Topic": "505", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "13", "Subparagraph": "(d)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-13" }, "r479": { "role": "http://www.xbrl.org/2003/role/exampleRef", "Topic": "715", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1", "Subparagraph": "(d)(ii)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480506/715-20-50-1" }, "r480": { "role": "http://www.xbrl.org/2003/role/exampleRef", "Topic": "715", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1", "Subparagraph": "(d)(iv)(01)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480506/715-20-50-1" }, "r481": { "role": "http://www.xbrl.org/2003/role/exampleRef", "Topic": "715", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "55", "Paragraph": "17", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480482/715-20-55-17" }, "r482": { "role": "http://www.xbrl.org/2003/role/exampleRef", "Topic": "715", "SubTopic": "80", "Name": "Accounting Standards Codification", "Section": "55", "Paragraph": "8", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480547/715-80-55-8" }, "r483": { "role": "http://www.xbrl.org/2003/role/exampleRef", "Topic": "718", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(a)(1)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2" }, "r484": { "role": "http://www.xbrl.org/2003/role/exampleRef", "Topic": "810", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "55", "Paragraph": "4J", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481175/810-10-55-4J" }, "r485": { "role": "http://www.xbrl.org/2003/role/exampleRef", "Topic": "810", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "55", "Paragraph": "4K", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481175/810-10-55-4K" }, "r486": { "role": "http://www.xbrl.org/2003/role/exampleRef", "Topic": "842", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "55", "Paragraph": "53", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479589/842-20-55-53" }, "r487": { "role": "http://www.xbrl.org/2003/role/exampleRef", "Topic": "852", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "55", "Paragraph": "10", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481372/852-10-55-10" }, "r488": { "role": "http://www.xbrl.org/2003/role/exampleRef", "Topic": "944", "SubTopic": "40", "Name": "Accounting Standards Codification", "Section": "55", "Paragraph": "29F", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480046/944-40-55-29F" }, "r489": { "role": "http://www.xbrl.org/2003/role/exampleRef", "Topic": "946", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1", "Subparagraph": "(b)(1)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480524/946-210-50-1" }, "r490": { "role": "http://www.xbrl.org/2003/role/exampleRef", "Topic": "946", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "6", "Subparagraph": "(a)(1)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480524/946-210-50-6" }, "r491": { "role": "http://www.xbrl.org/2003/role/exampleRef", "Topic": "946", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "55", "Paragraph": "1", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480493/946-210-55-1" }, "r492": { "role": "http://www.xbrl.org/2003/role/exampleRef", "Topic": "946", "SubTopic": "310", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "1", "Subparagraph": "(d)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480833/946-310-45-1" }, "r493": { "role": "http://www.xbrl.org/2003/role/exampleRef", "Topic": "946", "SubTopic": "320", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.12-12(Column A)(Footnote 2)(i))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-1" }, "r494": { "role": "http://www.xbrl.org/2003/role/exampleRef", "Topic": "946", "SubTopic": "320", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "2", "Subparagraph": "(SX 210.12-12A(Column A)(Footnote 2))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-2" }, "r495": { "role": "http://www.xbrl.org/2003/role/exampleRef", "Topic": "946", "SubTopic": "320", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "3", "Subparagraph": "(SX 210.12-12B(Column A)(Footnote 1)(a))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-3" }, "r496": { "role": "http://www.xbrl.org/2003/role/exampleRef", "Topic": "946", "SubTopic": "320", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "6", "Subparagraph": "(SX 210.12-14(Column A)(Footnote 2))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-6" }, "r497": { "role": "http://www.xbrl.org/2003/role/exampleRef", "Topic": "946", "SubTopic": "320", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "7", "Subparagraph": "(SX 210.12-15(Column B))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-7" }, "r498": { "role": "http://www.xbrl.org/2003/role/exampleRef", "Topic": "946", "SubTopic": "320", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "7", "Subparagraph": "(SX 210.12-15(Column C))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-7" }, "r499": { "role": "http://www.xbrl.org/2003/role/exampleRef", "Topic": "946", "SubTopic": "320", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "7", "Subparagraph": "(SX 210.12-15(Column D))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-7" }, "r500": { "role": "http://www.xbrl.org/2003/role/exampleRef", "Topic": "946", "SubTopic": "830", "Name": "Accounting Standards Codification", "Section": "55", "Paragraph": "10", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480167/946-830-55-10" }, "r501": { "role": "http://www.xbrl.org/2003/role/exampleRef", "Topic": "946", "SubTopic": "830", "Name": "Accounting Standards Codification", "Section": "55", "Paragraph": "11", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480167/946-830-55-11" }, "r502": { "role": "http://www.xbrl.org/2003/role/exampleRef", "Topic": "946", "SubTopic": "830", "Name": "Accounting Standards Codification", "Section": "55", "Paragraph": "12", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480167/946-830-55-12" }, "r503": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Exchange Act", "Number": "240", "Section": "12", "Subsection": "b" }, "r504": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Exchange Act", "Number": "240", "Section": "12", "Subsection": "b-2" }, "r505": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Exchange Act", "Number": "240", "Section": "12", "Subsection": "d1-1" }, "r506": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Form 10-Q", "Number": "240", "Section": "308", "Subsection": "a" }, "r507": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Forms 10-K, 10-Q, 20-F", "Number": "240", "Section": "13", "Subsection": "a-1" }, "r508": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Regulation S-T", "Number": "232", "Section": "405" }, "r509": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "210", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.5-02(1))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1" }, "r510": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "210", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.5-02(2))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1" }, "r511": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "220", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "6", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482765/220-10-50-6" }, "r512": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "235", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.4-08(f))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-1" }, "r513": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "235", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.4-08(g)(1)(ii))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-1" }, "r514": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "235", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.4-08(h)(1)(Note 1))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-1" }, "r515": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "250", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "23", "Subparagraph": "(b)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483421/250-10-45-23" }, "r516": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "250", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "24", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483421/250-10-45-24" }, "r517": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "250", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "5", "Subparagraph": "(b)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483421/250-10-45-5" }, "r518": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "310", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "13", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481990/310-10-45-13" }, "r519": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "320", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(c)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481800/320-10-50-2" }, "r520": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "323", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "3", "Subparagraph": "(c)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481687/323-10-50-3" }, "r521": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "350", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482573/350-20-50-1" }, "r522": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "350", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1", "Subparagraph": "(h)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482573/350-20-50-1" }, "r523": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "410", "SubTopic": "30", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "10", "Subparagraph": "(c)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481931/410-30-50-10" }, "r524": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "450", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483076/450-20-50-1" }, "r525": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "470", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1A", "Subparagraph": "(SX 210.13-01(a)(4)(ii))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1A" }, "r526": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "470", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1A", "Subparagraph": "(SX 210.13-01(a)(4)(iii))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1A" }, "r527": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "470", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "1B", "Subparagraph": "(d)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1B" }, "r528": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "718", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Subparagraph": "(c)(1)(iv)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2" }, "r529": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "815", "SubTopic": "40", "Name": "Accounting Standards Codification", "Section": "65", "Paragraph": "1", "Subparagraph": "(e)(3)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480175/815-40-65-1" }, "r530": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "825", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "28", "Subparagraph": "(f)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147482907/825-10-50-28" }, "r531": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "842", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "4", "Subparagraph": "(b)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479041/842-20-45-4" }, "r532": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "842", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "4", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147478964/842-20-50-4" }, "r533": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "842", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "6", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147478964/842-20-50-6" }, "r534": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "850", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "2", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-2" }, "r535": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "850", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "3", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-3" }, "r536": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "852", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "7", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481404/852-10-50-7" }, "r537": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "852", "SubTopic": "10", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "7", "Subparagraph": "(b)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481404/852-10-50-7" }, "r538": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "860", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "3", "Subparagraph": "(c)(1)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481326/860-20-50-3" }, "r539": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "860", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "3", "Subparagraph": "(c)(2)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481326/860-20-50-3" }, "r540": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "860", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "3", "Subparagraph": "(c)(3)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481326/860-20-50-3" }, "r541": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "860", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "4", "Subparagraph": "(b)(1)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481326/860-20-50-4" }, "r542": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "860", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "4", "Subparagraph": "(b)(2)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481326/860-20-50-4" }, "r543": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "860", "SubTopic": "20", "Name": "Accounting Standards Codification", "Section": "50", "Paragraph": "4", "Subparagraph": "(b)(3)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147481326/860-20-50-4" }, "r544": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "944", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.7-03(a)(5))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1" }, "r545": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "946", "SubTopic": "205", "Name": "Accounting Standards Codification", "Section": "45", "Paragraph": "4", "Subparagraph": "(a)", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480767/946-205-45-4" }, "r546": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "946", "SubTopic": "210", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.6-04(18))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1" }, "r547": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "946", "SubTopic": "220", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "3", "Subparagraph": "(SX 210.6-09(4)(b))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-3" }, "r548": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "946", "SubTopic": "220", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "3", "Subparagraph": "(SX 210.6-09(7))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-3" }, "r549": { "role": "http://www.xbrl.org/2009/role/commonPracticeRef", "Topic": "946", "SubTopic": "320", "Name": "Accounting Standards Codification", "Section": "S99", "Paragraph": "1", "Subparagraph": "(SX 210.12-12(Column A)(Footnote 2))", "Publisher": "FASB", "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-1" } } } ZIP 58 0001213900-24-003017-xbrl.zip IDEA: XBRL DOCUMENT begin 644 0001213900-24-003017-xbrl.zip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�[-F=LCMV;^\LF'S D"Y;%]?WS5;K<[-^Y\K MU8I[[MTU+\OG5UO]!XL]E;$=DK[J#XC-L%L.,Z'UB'A:V@XM3TR&)M JNQ7J MJL>G[V2VSI6U8R2I5F.IRUJE'3;D$\&TF$@Q%3'<(@W[+>?:"IW.6%>,E;9, M9>Q*Z1&L/_J-J82%O2YBJY-%Q^=N%,J#89?2(JWPZ[C4_SU^-+V=\$-7 KGC6;L/E/35,0#$7@?:^_96&'RF;(LPHIPF2&"9PPQJW,$O+'KF)-[))")2!C#]8Q$1OQ>8&#!YCH-VF)8@S%3 M2E,T!@E$4D?Y"&(9NL.46.C]O>E01D-F!AL 5'X77 MP,M"0&8),A>W$HI0E](\AE)@;LGW ? J*=N-@1A".X5!FB[@7 #)K(R-D(DE M*0Y((D\A PKX,P-9_;WR**(FR%+4C4U)<*U&$AC-<=(G!J]Y3 S6,*I*:UY M9.X.JO\>5-]N!M7P@5=_U.9SKLZ-!V/)>"@M*<^"#LRAH[3A%I;$*ZVKGP=K M0#PBXCE2/?C&9GVHH/<%@%<,Y3@"4[G&H$B>$VE<3H:4R)P>VFLLLOER1= B MY0[)!4=8H!'\UI<+>BN1VF&,4:F,N76SZV,K)+F6- 7IN8RK4AFIR@W1"Q?^ MQG$1E\&5$;#(HF10IS$G/^8II\J#>3DK%C0%/1SIV=];IFOXUA( !2+> MH!@\0-MCK.U _S3H^]\"^HW3)R V!_\+NVX> @B;"3;MZ,J-RCC5&&X0%42O M">Y<$\()9?282MZ7J;0SXBKKQJ5(="AU^/-!]$!TB9Z[6O:EF-$XUV,$@''D M*HJ4CIT%CJ@/1 ;.E*8SU)\H$F.*,+XX.QC[ P64DQW:MXGV:#.TMR<\S5T6 M)""() $UEA.XT*QAN',NM$CK^WM/Y77_N)[U.G"C(U(R81O"?97;ITW8H/0 M;7-Q07N'Y/E](NN7NQ(7L,*O!0PZ)^T[>&X1GO&&R=@[_C& Z&2CX*:Y _4L:B/:*=90+CH.BS/V!C!^N[8/\*M",QKHB[ M"0G:40IW(D.G-5D^-^S0FS7D9DYV0"VXBPX1.Z;E5J,H!#.6RGN1%L9\Z#$+ MGYO'0<2MTL69"@FY%N@# M4\'OB3EX;NK2GN?5[HB[/,U[$9+]UHWYPYTUZ9;'Z&C$/-L^@5R O6#CZ /H M@C0'GL 8^-#D([A+_B7<=(HBM_;@<\=-OI.-8A,4)-'(7 $0(ES&!<;<;Q<% M&@-?PV4V4>E$4"'/^,#MI]QFT6=I,1JG:B;P>CI4_@<\_@#LP*8HV<(_*>'' M_]5)7-$H,_JY^8P=E8YY$H'+B%M%Y(LM70+7.:J'QM[Z*%)IRL=&G+'R6\5= M"ODZ]BK%Q9'G@%'.*VQMV*%^=7L3+L_LR" 3^.F! P--9^P7#G*H9ZQ6"]AI M]?1M_80Z%> FC_Z']B]U^'93"C_]1&YZL5F%7\NLL?7FC@SU_H2.H7S@C>R+2P@),P=+UCO77/WR/KUT" M69G^]Y=6O@LK_/_Z"=TK\Q?-Z#[:WU!+ P04 " DB"M80VR%L2@$ "B M#@ &0 &8Q,'$Q,3(S97@S,BTQ7W1SN7$ 4M2:?O1) [X+MBI[;3E?OV-34)9NEMUJ]WNA^,# M$'M>GIEY9NSTKL*_)OUJI7?E>R/\!?/IA>-PXO=[S=TO[C:+[=Y@-KJ!(+R9 M^!]KB>#Z MQ6IB%D&ZI@2N]A(3:$.[L%!P(J65)#152=EWJ:/N@Z2=F*7X!D MJ[7NPDM-=6%#Y(JAHA%MU?J]0=]_6+,ET]!I-]Q> %XH]D\]$=?R)=2'UKO878)X94/@;<8>%,_J,\^3_P;\(:AV6FW M6NV?'=;;)&_,(1*&>Z37H-85/.9&:RG0+"YH)J4$D$ 8+3-V81PTX M-3(G:7R;B^Y0;#+"MR?2/KT#-',IY 81UC\A,:6U=[NS!Y3'-(:IN*.;)3YV M6@[FLMT!HB!A*6[M$00TRB73# ,D/ ;_(5H3OJ* [C9,*41;K: K(QH336%- M)460A\AVT$M@#HPQ06M,E(* I%1RX8^##T)Y.Y-QJ-IW]\K+5J]CF8>\/R M^96(ZEID%M5^82FT%IMB[9[%>FWLM7[# 14N2C=WI@8124OL:.4;P9@ 1J5: M8:[5:)\?1Y_21-?Z;@,G]:A_H/)5HR&6JVB&)$^Q,R(D1VKXN>>LI+QR'"L&_OU77;?ZO RIS M5^3G>[E67*.?MNY[,PC*<,+14[G";SE%!BF)_D'VGB-\+#^+]S#/#,JO9JMW M.<.[X$'X=<7^I;L%^6Q,KT#YC4N- W.<)=WL# -=R=2^P8EN$$>J+[:\)\JO#+<_LGX7B5W8+KVIOKV7.) M>?/CVGIJFG?,W4NG>3?]#U!+ P04 " DB"M8.3P74BL$ B#P &0 M &8Q,'$Q,3(S97@S,BTR7W1S.)NL]SN#^?C*_"#JZGWWHH%UV?0 M;J4: K:E"F;T%I9B2[A=+-C@4\EB"P51=%'):7JG&R1A:WX&DJTWN@?/5=6# M+9%KAH+F:,L:](<#[V[#5DQ#M^-T^LTANKUX8/"[M1_QE4I[/TQA#PY#_S-3 MFL4[:S#REL'D?#)R@\E\!HO+I7_IS@((YM#^%2X=WQDYX'NC?+?=/6W9]9KK M@SN>+P)O?.]\=>I=ZRW,SR&X\,!WET-WYOF-^1]3[PK<46!V.JU6YZ7#^CG) MFW (!>B M-Q+;E/#=DN68#1,;/HH-AP^(APV1G^G.AH5D/&0I2< -0Y%QS?@:YG',0G0/]1EU980V MX)K)F@UI)E5&N 8M$&3U6H6R,HTYRDQ,)!*IQJ@.SU>'#,A* SZ1*\*I:LSO M$KI#3_)\&Y#9N$_TV4_&6N .IQZ,O.ETX8['D]F']U;+RM_]A3NJWK_3DX86 M:>[-?F$EM!;;$^P+">W3X^C-ONA? +X'=UGY]KON2<_ /G?-W!_!TEPGIBS_X^!E M<-!Y/@X81UK;DKR+D3PU81Q[G!5D5(&$,,.>J:3*X,'&[7J-) G&BCS(D&]P M)T6$*#L7BQDG2$2XCAHCENLVO(>GLB0'A4BIS&VJ![SDO#)*7LB*R33FF:Z% MH>2">K'P>6:8PGR&0F*JB>%7)1*:[.JUZKI!ODV%HGFF\D;=&1W[3DVEN&&J M2N7S"-D4 \URH=&T+NXQ9/,5A4SA7V,9:P$"Q66]5CK@O!IQ'S;HPP;^UYX< M]&(/5D)&5#9"D20D5?0,JG]6/O\^W:I6.2,_W69[BV]-\UG!UW;E:1A])!PGX!VTV_G >_(XAOY[W/U0 MH;F%S#=N\=%KOHW_!E!+ P04 " DB"M8!T?.=/T, "3?P $0 '1S M'-D[5U;4^.X$G[?7Z&3I]G:D\G%A%L-;(5 V# P84B8 M"UM;4XJM))IQ["#)0/CU1Y+MQ%?9!F9P[?$3QFZUNO6UNJ5V6WGWY\/"!'>( M4&Q;![76VV8-($NW#6S-#FK7HWIWU!L,:G\> O#;N__4Z^ 468A A@PP68&> MO5B.= S&!%IT:I,%>,,6OX,ZF#.VW&\T[N_OW^JZ3_4Y6D" 3+1 M%NOS;H_1%#HF.ZC=.M#$4XR,&N!Z69R6L#I;+1$]J'DR32&=O+7)K+%^U.#\ M-;\!HP2O:?D_NFU1SIH/AQ!@2ZBA7&[<+$UL_UN1B MB!XFQ)0BM9M-K2$>3R!%/OE#C/Y>D]2MO;V]AGSJDSHT35G_24C7!YK$E@O1 M:GRY.!_)85[3UNM8*LL>*0<$6 M9=#244W:#?@- &$)T+)L!ADWW4/WIG=[N<36U#[T;O&;8I#V_8&]0E,@AVU? M"'-0HWBQ-,5PRWMS@J8'-6$&=1^X;R: M@%0RB+4.*RL>-WB?R#S?B%QK'+Z4.DN"?KDZO$_*9ZL$*Z+5B\%DH.DOUXOW MB2VJH(\ M@<<42*[T72/***$;AS,96H?R.FK('@./1-DT;"O1ANIN(YA$&ONP-$*XQ*;6 M2P'V[1(2/@9SQ#"7B^;"+]HF$\[V4^ $;\+=_)Z ;P5N#-P!7_(MT'JT4P&- MTB5J%D)1RX?BFH0">PJ&2['&Y PXGM<6= S,:2HH4Z$&?RV.5K'F.JF31V"^#^2BX GR*=: MO"AP^8"8&ZXN$>G9BX5M2?\7PB:-)CX4(71VHNAP/L!E!#@GX+("DE&&PGXOF21[Z;$;14EZ-L[*O0@P2\2H0D@BU(>8?(*F M@^QI'UM\J8VA.; H(\XB!E46;=8J8R^*F& ()$?A^M8\08!IA9UB=HDDP)1O MA!CB$>@8+6V*&9\ %Y#\0 Q.3#1"ND.PR!2$YUR1AEG!K-6,3<0 >P&LUX&< MFYLNP*:/:MV8BO&0[W7)!62,+^I#&(8>9'K+5BL*DFP// ;5\B]M_,\1I)'9 MX]W*\':M=G3$W7;5HD[ET0CB^Y$^U+')MY9AGQ5^E.F5M)A7D@R SZ$*+"JC MGT%SA!ASW\'=8S8?6'>(,IM$9D(Z7;9+VHI/$,X.;/@!P1#X'"O T@$;<#VM M&>91M4LIBBS;8@^S/%%1I7R!2)ETM(V$J^.X>ZS':&4$DE MRO1LL>2!QPI(7B#(K HVRI2KVC&FXM/5==NQQ+U+V\0ZWUX?K>15 M>#VM(,MP>NW8AG_#"_C,_BL*R%Q^X(U_,_$%406<,EDZ%KF2/"E3CU"=VV[' M\@"I65/PQN58O=5[F0Q<$I#%FRO?"+9C.8?"J3@5ZA7H@910 IRA!YG!KAW+ M4+CME?.NPB!YPYN 1@I)-BZQO$1L^ZN&Z-^$D:S@_OOSQ:?./W]_T9?.PU>K MLV<\[MS-OJZLZV/G_G2'[.V\;W^_'J^HN7.G/S;-,]9@(W3VN*/]>&CIYZQY MT^^W1^\;=P]'O:_-.V-$;D9?C.7J(YU9T_?3L\_:8F<^'YY\=98?^\TK=#'^ M?-6^&VDWC7%O/6E^[9H\ZI M=O]XN/VAGCE?X%[VA;;7+M MM/\!O=&56Z?^'--->2E]S%TQCA3;99"J8T$LBZ-XBPW>>#Q3+/K?9-+/P4X4 MS1N.B>RI8@T6W@KE:I'ME&))'\6ZS<=2[)^\[M>5/]7[\:&<9&&/RBR>S38K_]&.YZB*+PI33$H* M#S;2BWM>B/05 )"%WO-; (*U&F[=4[7!R&5^*7N"5+M*HU>'C7A9S0M:2\YW M_Q7ZP9U&TLH@_"1CSQ_+JOD;#770KT"(3,&^P_CX77#Q%\Y"CN$E7,DJ)<3M6C0 M8GG"#)N1(M2'TSH7PE\"B @1L0L0D*3::N0OA4F* GKQBBG?-58!309H' M4M7'K06;9@&>74>5'_ \7[Y6TSJK BO)-V?19J%-*Q3&5,G/=FKNF2XU@7<(\_.;5VR4S01_]7]=G5QJ]YJU[76 MVP=J^ ?X%)1"*.V>(%1,"K_=4Z1(.['A9FCQ9+>7_="U(#NM(/G M)R)^ P%%9]-K;A2B1^7E@X&W"D"PYA'& M(*_J%.EO9_9=@V(]CQ!1K>(B!:TT0_QF">5O%D.@ M54(56DH5QI0,++T\%A21)^#C,X:^_?JR)\A4R'JT$JJ@%5-AJX0J;!53H5-" M%3K%5-@NH0K;Q538*:$*.\54V"VA"KO%5-@KH0I[!4-R&9<5K6:!R-8JY:JB M542#,@;G5KN(!F6,S2VMB 9E#,VMK2(:E#$RMSKI&G2-.Y'#H7UB+WH.9?9" M'O 3U&%A6WSO1U9)6DRA21/5<)-#S'\T<8_//:CILLKCZ62Q$W?G/(]"!&4Q\C].[ BY1V7<.46#_P\C0TT>8[" MN55H'*9&TTB+S\&:EG6Z?XP>V)$I3UAP!\-@9)_Y-Y\X%D_5NJ#$Z180> -9 M*@43Y4J;HT4^/O5>S+SDQQ"_V%L;;'_.6Q+=F:!!9-1>=2 4,^RU!#O'EAPC M^OHQ]?6'(#6"'Z,)VQQ4V5W87-)'\:Z;LC+'.I78"EM4?XI8NCF=1UQE; M\ M7E$ZY1*D4VU[$^N$2Z>40LJT")9=55LZ+?.*G.IU-FV[,X+DQ1B1J*OV1?[% MZX]4X53FF5%_5SH(<\F;9K)#AXG]F?C]M>&]Q;GP+OC3X31T&-EF);ETG_]B M''-)F;JNC)7GE0["-!&57I2WP53\CMX5A_]$_!2=-RQPAEX?,K5XZ>XD1XU> MZ>#++W1J)8!8#$RB'+J$3^>9I#M:;4B\+]^Z]Y 8PZ6+"2)! S#L!<2)H?CG[9N4LJ4G-HXAWU/Q<2B'$A%I5-ZYCRV&]'EO73%Y M?MXKAQ(*R10;D#XFE'G3LBQZQ"1*MR,^C^@2Z70($6J5"\,3437B_!RJ) HDV*CH]N64:HID"22LGYJQ#'3W9])*X<& M"1*E3^+Q')-R 9 @4;KX-V@Z[<$E9M \ORR'_$DBJ0Q(\<*B/%5Y>814N-M@ ML6LH73N,I&N[FW3MT.J&T[7E&8V752?=NI,7KB4:![5\"H-0?;]2'OUR22FB ML_Q6Q"UFEV#^#U!+ P04 " DB"M8Z'_\EM@+ #0B@ %0 '1S* 5 MB[Q K\@Z@:+ (ZUI8^T*8*W\0=LI'U6J1WM5[:Y3Y_^SLSOYR6_')L)/CX!" MC=N-Z4EA#FGT2,SW-NF5=LKE:LE[L3!Y\V@D'OC>?ZFZ;U<.#P]+[K_.7J4H M[$5>;*7TK7G=UOO0 D6$*0-8%P 4'5'WX;6M ^8RN=0N3?J&^+^B]UI1/"I6 M=HK5ROL1-0H3WC3MF-@F;,&NYEI^Q,8#>%*@R!J8PB#W69_ [DF!48)X(3O5 M2J5:%D7\+I[\(#_J-J:VB0S!_2DP157:?0A901-%W[4N9Y7@/]#YRX[)>*L0 M^I7$&R5I :6/ZBV\Y(W2@FW&_[8@3F;D8AFECRE060>TWS#MET06SGXL3%-C MFVBMAF-"NRL*!]C%.']VT!"8G 3: 8^BK)C&QBM-&;%O< V'.00V$4:68UU# MWC-NP5BH2!UL0/+9QG71 $U3&' S$#Z*&^Z^F+B*ZV.F(6,+]?KLIGM'88U2 MR"@7P8]]C< C,A%#R6N^.L:TS^O U!W3]8'7O%:^^L(1@YPWPZNQP$SL8UP_ M*" YJ&GK/B!3>&&;>#A<'FB>%!Q:[ $P^#&I4=TAQ/4C\^P+6R@WQO7'74 ? M7:<\_6%)R%*")J/>$U K:"Q2-7?PY:<,K:]4$Y DRT0O:4'>(VRG2:5Y12'G7)9*EJ1H["M2HZ;KM M<,5;4(=GL4E*_SYU*1:*:FDE07)$FDR0WK0_(&0U-3) )HUIQR MJ4440U,E=A>52!A:;@D< &2>495_E95$S&:V^E&LA)U--="366^#/&??1#$DB9Q(M+C$#N(=X;)Y8PP/T M^4@W'3%1>F';Q@LR3<62Q(+,::>(1YMJ!.L\I;,!:9 M3 T;DP"IZ\2!QAQ62LGX0@:+JS*7&0,_?%266, M(%,V(E]%17>QH&8,Q3PY;7"+ZPYEW#V1A=XF668(_V6.^TM4?55.8''W#CT5 MTVG]80C9CKKC-?%09J0S5NMG09Y5XY0F$*/!2A^WP>TL8TP^I;7F^"2]@4EN MG%#H/(OH1/,,R:= TNF49O9^I.8;N/A1RP] MLO$I[-H$=@BWP"%C]]\5ZQ0/,['OO273+,2C(N+" $R9+Y M@42; FS+LG%J4@2*S]3G)I8AR)*\GR?*D P#"=N!>0L03__K8( 84#WM)$/) MW.TFUD7*FV2@GD2;%F0 86B< X*YZZ<\W7(LP1 TSF 7Z4AUG(P!N*7>+ Z5 MLG&^FNB9>JC,8V<*DR*FA@JW-/E*3B/6A !LB1AAU 0#3'&-A#=HQR6>+IW< MVL2EA#&"'AUW-U7'%D-:&S->3UY:[Q(S2"!5[>@4&95U JV6V^A.&I4$)MIG MB+!-7(M343A0?,Z&?ZJ$"M*H8N8U)"NM82/UH+84+N-MH7'ID$RG+.]"VU(I M5>TY:M_.<6EA^WWZ>_(7C]0DC7EUFS)!YG3WG>J9Q$#Q"<=%HIR;;@L.(4XA M_9XO._/1D$P1?ZKMHT/QG&<;NFU_)\[A6OU6S#"$I %[VGI5FS@K-O.6$B&'/]_W>)!VX]S7(=@I MI)E9LCV 'KB[U,S#,\(.-VIJ'0^+D[Q\MB4(TO,1[VS<"(0!&5_R^M&-9&MI M6III6K !"4(7D>;;G<)Y%@][4ORTV:K?72>%R79N/PL[)C;'280 MF.@5&A< X13B84Q0+Q2Y7UWXZVOS?N_OO[[I V?T@/<.C=>#8>]AC._.G)>+ M W)X\&GGYUUG3,V#H?Y:-J]8B;7AU>M!]6E4T:]9^7NCL=/^5!J.3NL/Y:'1 M)M_;WXS!^ OMX>ZG[M77JG70[]^ZE3?VRQVY\? MOE[L77S;_0X&^QC:C7OR<+"[5QTXS?V._N$*U4_?5='M<^NJLO_S?Z7;T=9K$,![O[=O_7AW>CYJ7K1-\KM3\_# MG>;>Z^Z[9N^[=?AN5'\VX.E]Q;JK?FX_O9R<_*W5VRWO,Q3_E!X0MW%*3S$D M746VNXBET.[G"LYZ3B!81[_K25%GE4O,,P.F[O&4YPY=Y:MF,I3,Q\IQ5 PA M1S[_GTP%'I12RYW\96?.>&A5_;LJWB11.Y_N@\Y@265U_&R':TNE2D!H1,_) M9D)S]@6>9,,_<6Z;E\ ;[1!Q*T['=U1,DL[RB)K.T#"-O9(K *^Q&^S7C^.K M"[BRLTIV$&M H(Y)1JG;O6.#0 M6*K#K&5H6RW>$B+E*4RBI8@^(/ 4< O%)P\Y4!H=3@*2\=3K>CK)B%/\31/> M#,2V''@&)_^]Q'&.7JG/:I(8D?F@;@UYD_(N.X&B3'N!.)=,3ZW9A. 2Y#PD M6JJ%EI$L.82N1ESOA)]WZB]U30. OU:'#?(I.[V^\D'4(-@U[ &S#1DSW>TB MH=U2@))97P4:^K_EF+J""W!;G;$O)].3KZIJ4]4"WEQ*L4%/&H[Z M:W5%";.>H+NI]4?7![R9G<:7(F.";OEH,BZUGJ1[:HZD28R^Q$-(LUC6"@-> M9UE+A]!PMV:T@3MGU01,#-7'-]VPX;OZU:\5\7/IE2(:P\(2V:ILJ]S@XMW@ MT;%K^K.#"&QQHPG2Q=(O) QU$?\UI#?=,SBPJ?(EF97A\^JOXJJ],MU*=VP' MX'DUN*MDXUL38"9VBO.G RN%#Z#'!\[G:#&IOA$$!Y?DDJ=M$JL;" .L9Q"0 MPH"5!*06'WM/*+[I7B,LNDJ=0$.]8XJ%F<^V&J&Z+/)$T*KX%)O70QHV3X(' M#M'[?-C&T=Z^4I.2ZXD S.7X(:Z*,?A4^ST&8>S"=4)S46QRW9#_P=R;MY @ MVP@.VZ=G?\]'W'[<@RT>!<^[7:BK[M<;-C[KQ9=LM%K8!!D[O\OA2;O<$A@Z M(%ERB\6_!"[SKU'W56QH]VV\*R77<=ZYOT@O497.'"A&,J< /RG_7$((0K9C MAI5D#+D.T$^6TH\RAJ6Q*;>O.)"9+@,FERL6FVHWY39M#,>3F:>&@XV4G<,R MM.W4;2F'D?MQ-QYIUK_9-]FTQ36D%"X4./LTL6?"F?(V%QMVC:^ QX%H00L@ M0?!-MX$HE_!4.*5?@$OIA6BZ75>[(Q4]]"S_C[>!N2>$:WTOKX^/B537XGM%V,PB#&-@KI#XY.3LB V9!# MC.B WQ_=!O[1CY9_].K;H[-7W[\^__[-^=''Z9#\Y>SKY)/_^,%S_3\?K! = M$;[]\-UQCM+3 _:^"O#\].S5J_/3[!>/D]_\_HG^H/#[C^?LMU]_]]UWI^Q? MM[\:NG6_2(9]??KK[OST[.7W_U%#I;%LGO.-&63'Z -Z?)/QY3>1T=_8 ##TW0[(A- M\?MHLT+OCD-WN?(HY^QG"XQF[XZC$+N$VMGYZ]?GKRBM_Z(_^8P_#P,_##S7 MH2!=6!Z=\_T"H>CXB []<3+:LD$^L,DOQUY$U(<"?4I_XY0[P.D_83G\?&=A MY$<+%+FVY86=&2Z/!\'_B*R^);J/R)^7A%8KGLMCG.I2A?L%$< B\!QB,*[^ MBMUH,R6#G 7X7)I/P1"GS"CH%^G0"A?77O#82I;;CQEW6GB[L$(W#&9WQ"82 M=)C!D&:M[EM=:O@!18GFW"%,3/LR\!E8TKSQOD]PU0,K0=:61Z2@ ML+#K/]>V/JXM%_]B>3$*9M>N3^R&:WDCLD_@>*G$9],X6E<*PI$[(P8M(EOT M[!*M@M E&YMS:^$_460]>.@>V3%V(Q6Q'>G2CQH?I(/H=&,4MD?5*:@/K<^S3?8Q18X+'X$9-:#]0I M[H"M.@W]NEIKV%K,I7X-0NDP#[VBHRG+3.'JCN]N3H[(:5#_5J*+" M0Z,JJU*#:3\X5TZ3K=CFCM)9;2\#FT5!![YS18Z5T6;DTZM'M3"Z<)#,3[:P M+.2\C2R]83!\TLPM;Q44HFS_5V#->/3LDGI^GOG%8_ M3^4)S&NPM%R_-:O)U[ME!L'L@@R![?@!G6P)J_%;-T!N<8$(F GF9(F6#P@K M2K?PZ7;+A^#2\CPUWN@'6XZ(GA)/GZZK&T*[P!5ZBA#Q^)V,+_IQZ[OD3+D( M22^P"W0\>BM/ \W)#\FY GGOCN/P9&Y9J\_;:]+Q[J[EC@9-",N#AS#"9!^K M2B[,!#"SP@DDKNR0G'JI>8/AOY[& MEN$=Y -<9)UH2,9*JBRJFIY^/]@&S" M9#/""D5PSA!-F(J 6A3([(,.@(215,P^$")!97 MBM 9W_JU@8A=L^\(AF "0B9VZ"DH1&)*07F7/NV=(?1RG*=]& ) TL]C1X@ MPA%."L;7VL$H, ;IM_7&6A4%D@K^C5[SQ&*6-"MQM%SA8,VZ=G8!3DTKR)MY5^X;ZJ=*&E&P\AK=U2 M[P]$8N%);/!M("M?4 ,.@1M0:D(7K-K<(EFB/@>:5'%U'K:8J\9!P&A_BT5D=12G+X!\IU!G.8> M0E#R!=YJ%WN"9Q*2!+M'J/)0)0\;_I2A;-:=Z(JJ0*+-1UL54%GNQ$A56P"U MX@$ZD-;GO&Z [@/$Q$[_V1L;U20VF7.G'C'VG-7TC:0,"%#LH#=[#6X.R>++CA_!,0K3#*T>RCBR8I MS0Q-0?RF520M3P5BKZHAT$]362>I#!11F$;/"@-?3H91X>NA>*W(7BHN77#OA0RW37 1JX#O@AK.17!]=D&899@M; M'$S]X;18(+HKN-U3X6BYW\=+'6EZS/.\X)%*Z3K ET'\$,UBKUHXI/ND+$>T MG]Z@K$2;S5[+G)'=<6^%$>&:,DS^["'&N>\,EM0Z?V$_O\/!"N%H53Z MZ8EP9=:>3:$P(&J<\J6<"5D%ZS44CG6]YGT"V3= :^;%VY=X.:];N-,!2S!+(! $5 M?1\&(5E4*1WMMC\_=F^$7A*)3.N,5A%JQ"Y8DB<F/46# )T4%%5;*[_0)9_9TTN&0, MKB1IA2TUG.'("ZRVO*Y[YT>?G&H\&L%Y3Z8)8/4DB9I=8JT0E!4GE,^W,\:L MRII5\\1D JFU)D? )'5TVZ<%A5=/9#:$'W+LQ9L1L2?A7K*C(#GMA1,#"A5, M9>.6E70E7!"O>*8]'Y]'I3<[+E=,,N6/[2X, S(^@*'.#6PT/*<@_+PL&D.E MK5S1[#DF2L- 6JDZ_7X<*%K(52;$VAUC2/SZ8]1*(I&J2FU7'IP6+&67OO0I M1ULS!O4T>N$V<,0#58U7)G?I>G&D_;*51Z4WJX,K)JD2NU;(?$*TH2QR!FOB M+\[1AYA.9#RKW!A"K!\UVGUQ'10E"E1OQ^$BU2CHZW15ZB935KI#RQ>J3-W> M7J]O&8^%FHLI&>LLP.?';6NF4KD1]A [3.J^"JH2Z&#NMJ-- 0H12H-#.NDE=$WQV':)[F\&NT3ULN$BVD;U4&/FL? M\^2"J5 M+2B8:M\6%,)6T,E:R.J%!5/[4:)UF;[FJ-=CJZ4!Y4%77J84HB%2 MS&JGG8J<0/J]U-+Z_&I?J #MT=773>& H<*""IOG,NYN"PZ'_B3%V^(3GN8Z M\G#L R<1,1,+R.+@])@!@4),RWAW*@E4&J0%U#NIW$\&!!P.D5XL%IZ &C.# M-*7K@@#"IV/T4"\-BD!.NJNW6(_KZ?V$G$H3]NH X73UKOG,;.BK4<#B&I \=%3EPP_8I?NK! 5RT]F'16US^4A$D#Z14_8_V3&/! M_>L$.0@MV!J<[6!34P(1@[-M;Y%T2+0?>5ZB27+[6"I M0P)Q"ZU*_2#*ZQ4V!PEY2KRM:*K&=&B%BVLO>#S6<.:E):,L8) @]K-/ MPFVOR@WYN:(2#;\E(O9QI^G25V+5=^Z:UST&JH)FI_A_7>(&^) MB*CR11Z-P!'6V=N!M9TR.#=Y==\9W)>A,>++"N@QV?IPB.[#8#T1D_&#?2TV MGGRAKG4)^S2$BBY1\O\0)E"E490&\D;P42:/E M78I*+H:T51MY3:LS6B"\HZO;TY4@:+::52N.56$"]H4HT;[#:&6Y#DP7L$9R MALN&M*)8EB1,-_R=8Q5V;EL8HFA/9K9,U'CY MK7YK6Y&KA&.KUPFZLS94HVC RK8)#0?NO?B63#RCQ2PG=+C^9S7\4.HY&Y-R MM@_D.92?URH72%CNLEP#RD-R5"?4\@X)=UA> S6L)58>INH\2"6%7" M-VAN>?':) M5O1!!MW)-:KD#378:.*O+K(8=)G*BJXKQ=(%0B;W,"!%GKSFZ+Z&Y7)3\78'OX,H%:1 M,E@9$8>)]$DE]>X)6J9T9SVY\]R1+9'._(/Q.4K_B#WFTG=8#5RE/80 MN'HB*NO/T83L6%>S&=*^=^^9^5[M^_L&MO%6=._:>4C*=@AEZ?M0'+!&,?%J ME5P36%XVBY$_"_#2JGMP55=6KR350V@A(8FNM" EKCX[/@E#[UE=W3TBRJ.; MM=EJ6EO[(DPF)9C&KUFC$$H#[IFU;/3^@E&2$HS;O>OGD/&7]F6F+U>:L8!: M6#J0QAJ2%E(/"E /-TUH5_KQC!P56#K:^"%I(3GR,Y^,G!:WMZZLOB;+6]IH M5HTNG!BM;]*WR K-/+L (QN8V5M;#MHL) QF=\3J46&PBI[6.INFU+&NZ7E<"6DE<,JU?&"@-"+5*^'3,MA]N@$WT,I22 M=N^U=Q/9(2V_$@)HJ2%I:*$T&I!^-Q#K\"Y [<"7;DB1BN'T7IZNN4B4',+E M6)2D- _-\%];+F;M'8-9&M&WO)%/IAHOTU721KVVH^YD +5$A*0ZQ'_JQH5: M%6):!D\A,CCF%T*#T [N_)!/"@RRI$"+IH[5)(RU-K9UHP&M!B&I3M%0FFW# M3,+(OT0/T2 OI*0I=XZBS](MB79-L>5L:]+@MQ9#* &= M7T^2XCRL8P\+WK5UX&I$M;^5H$/_B0E#Q3@FH.(+B1D]T$O@6%1TL=P.SX%C M*8/7EIU$J%N[:(09E"4@9J,!*;R05*?N?0\1O(?%HV+609*!K]AYCR.K0_-O M2L6GCVZT2)P[H@:*[@XK;RV-]RDW7KVZ<^J 9<9I6:\L&+I1O=6Y/8S0DRHV MVW)E56')-8_=FWJ/?'+:GKNT@472M:2=M_(^")Q'U_.(;U8><2<%('.N1KM+ MRPW>X'"'Z6:*1IV;5K"7$F::97I@2V:"//H(Q9V%HPTYK_LAF1M]+*6][\,; M$6C!-)+K\))K_Q2F=0^^$^:& CL+ M"TBU.!HP%R$WEIK75/NAX=-L,Q1;UZA^W@>FGHR]2E?BK.-B:Y.^6YFL$&L[ M<+J2Z1-N(;NT?Z"DLPHN\ A/*V9:;P?2="_R=,$.SAVY,;MMZ%&HPA&\*SJ' MN))W!9!W.)AC:]GJD%X_E-+YO&&(#HF]VS$'W?=U=+%P'& MP2-R:&;<]H4C9Q].&2"K)NXQ%)2CZ+Y!0G98EQ[5I,N+#?O3IJ7WU_^D MX-+ J3B TW^;B!I^T:=-IF^C'&%*GSZ@QQQE'/CDCW:R:/>!IS+Y/B&K+ENI MBBK#F:W3I.5^6[?Y>22XWML+Y,0>2JJIJB28D* 6C2+Q/J6ZJLKUT"[45#+^ M<@OI;YOXM\-[F]N9Q,H)]+E6X[?LM7CDC,GYC9#'1.9LV]S3,M/!F\G,)-4$ M/\VH[/%)22A=$-,RF$*M"FV#T&0??]QSFMG.5+YDFQ6K9K,NI*"6L T'YKP. M#4EIC>(%Z>O+2-/()#"8]50.)0(L"1I'5')O\QG+0.EFR/X.B2@YWX,"09;B M&E4H[LOOD^; G+7KG*722N"'=N[*)A',!$&+MLNNTO@K5P #EL4B0;)#.SDR MXF6,:*/4"\O_$Z))7)F"01]9!;^:NMNBH( .,[7O!PRBH87QAF@Z.X/I1DF& MI#G#UAHU*4F"O7)_&_AHDYRRKF/?"6$Q;*+6/_@:Y0?:!+8F6@F[!J5HFHP= M=32>3=*4:;)NP(NXM?X(\)"8D'F 71K*3=R@+.)E1;O&!KY5$_U2SZU*DLH4 MPL>7Y >N%VKAF4@/C2*T+#D"O,P]XURJWG8:97LJ_?R=60Y3K_V'_SPY.?J_ M3[>_O/GW__UJK^*GW_PWWSE?WJ[GOVW\CY?QX_NW^+NW/YW]\7&Z";VW:_O+ M*^_'Z#2Z1S]^>7O^Y]-K^R9Z]?OU]=G]3Z?KIXOA;Z_6SCW^_?Y79[7Y.9S[ MLY]F/WXZ7[Y=+,97O\6KGZ]?3=#M]-/D;'U__OOI=/@PB>[^^/;3^S?O?_WZ M=VOUC8^"ZU_P;V^_?G.^BF^_F=K?_N@.+_YQ[M[]-?GQ]3=__._IW=/XXI?- M3_-OOAY\\]?/?YT/+L]_G-YBQWGX)7CX\O6O@Q^_V.2WOOW'TU]_GK]?.*_N M?_IK?7;[YLO7X>0?R[?3AS_>W@9_7MN7X=/IZ7@X>/?NWT?#^\G)"5@RJN5Y M-;DWYM=5SHX?@$+6^-J!'Q'#GO8J?'<SG;X:,? M/(0(KRG;(W\51^2? Y\V"6 %!WEF8?< W6Q"7@BJ[A?U:[!6.[2C!;Z;:.88 M;N.!T+##V*3,Z=<>MC#&1\AVW=>WA5"?;@6IH60R=MG*-:\%O4Z$8.\(UE$] MVQMP9\\5N+,2W\896 MP:JV0;C1IR?\>DCDE 6&MM^P"2L8J=0_JMD *$YE3 MNI&[7DYMCN;2',XE*XAVMK\J%18*5&\R82HK\O>1^[A^4X*ML9Q"V^752^12 M-7(IK;UJ@<7>Q'[Z%/EYB2WV3[]>8HLOL<67 _/+@?GEP-RC S,[+M*>Y+N7 MMP;+@*C4EZ01FE1NHNC[0ZMMKW79FZ4 !R%1*XPLC[+TGDS\ LT"3)\_U[SL]/!T8%7OPG.:)A0: ]#Z-:3$ MT WYVUZUH8[^\T&^5KHR-0DOT4IXZ&2"B5\WG)P,Q!.OXXAX#+=D\&6\9(7J M67O1F R*/P3^T/)MY#&M+#^&TS'N6-_&@,@M8^$RABH05R+=]MPA;-:0$9H@ MJHM$U+2D.;0M[S=DZ?9<.S!BMM%"&PV1;I?1@ !8QH044V1B'\C*GCXB;XUN M S]:Z-Y)6[-AKDRS^X)25HY:'&"Z6\KR0^3F;$8/MG('NB)6 MXH.@KOMR2YV^0=?:H HDH@=+[Y'EQ1#Z9E^], ,[T"E+2/ZC[Q#>:3]>Y%P] MV>17!TOZMWW"SN7!\ N'^U,"/@J21SI-AZ+-7LX_FV<%+%>2*71O#N\T/G'G MBV@\^QBF 7W+=[A'H):M&[:AIIH>J8G\H9KZ-Q-LZSFG0X/R7>5Q_PW=I2$K MQ!1+P@'I!EG4TI(:@]JN,BWS^ BP:! 33*/.G;* O>)!L5E4BLFD$LV MSKX$$U]O(&;6F>=KIL0^7@ZN:X[&<*A^"'Q[GT#EZ)E^5KP+6'FQ@54T_:U= MYT[PR(U=6SYA)>@:6[G=TY4T*$.RY58BWPY7\Z04"(,%BKF)\2H@ MMVLN;*[;$Y^QBTU2)P.50:] V63?I_9+HY#DJB)GL+QH/A,[%CY82P233J]( M'>Y"2"Y'7GUE2 )>+VN0LYHB%_H3W-M@;C9U?:^PR^6HMTEXM2*+/A=#OCI50B,W'NC:XE5G]@**K)]N+'7*"RY[XT R@ M%,F#7'/"(X><),$B)@/GCSAICWX=X+3 @"F1[CL4+AVC HBHO4967J,I+ M5.4EJK*'J J?ZX\AFL7>C3O3?>"0(GF0:TYXY)"3Y,$]'_\!12.?_ W=(3P, MELO OU^0XWG:#[%#H>V5A7U"*23CLA%I4Q ;ZF3>0*SE5BZ6C?RK93+C&.CE M)X?0=F^7DD;WPW0;7?N$:%8K<@9KA*TY^A#3Y3V>,?["W?N,]Y'^M["52!OT M[.3!;B=4J2Y:>[-J2:^ O!'KGMOGP 87&XBU-&$%0340W*<_6T(F=@W:Y4/0USOI,\7@U2TGTRKR=7LG!)D5?VCU.$EZ]! M\9(@?TB=,-3AE)$O2,,H(1N7:7'EQ(JH*V-#I]5+D']6,-?*]Z!>L1YBY+C1 MM66S//2=E]!&U8K]\J"< QZ5%OM3TAJ_3@(*SS#S/P?:?+@N0H/\=P_U"F;< MV4=H%3$K, 1PS5=#P/S;N(UZ5XB'U8@(K$-2B36(>[A:$J;?G.7K(1\*Z.;< M==2TWY#QT#!X!=8>"[A&UK]8V*4+E&[G %:J,CP0 A#VJ2H:H"Y->4(@EJF& M@/$'"'B*QT- Q2AI0D&[3>+@8- DM4-!\G:]#0H3M Z\-?'GBVL5Y*Y13,M@ M-%?DK.21:1 63!7['2:J174!!)/RZ$:3>?F&.8]"12! /3=\-)Z5@+:>:(_= MI'_4.(Y"^OX948?+F/;I)Z=S-W TX].:#7-A2XDS9'T05O9$5V^-.&Z,3:P,8@2%J[\?6.:IVPV:*D1U8(X&P.5&C'=!L0O M HR#1[I-6ROR;]K;AR@2[ZTE%@FTN7?B?B^HYY9WCZ(H"3$^NM%BY*^)0@:X MD'K3-B0]#,AH.$S8!0M)UU%I&Y)NEHC*];7<6%"[DC!:+8 F=Y,M*0Q3;VB6 MG@G2'Q>J(6 \>JVHHGEK5281>Z;*;;\T+)9UX9N!26<42NRTY;BUD"NG3/6(!OY MJSRI@?9=="*+T=9%DQ.'L5I5'GL7F_R_ $3&%0B#'7ODPN4J"EW,P)07+50Y M19X22/"\AH#Q]'%UG>;!!MHGKDI(>QB=@X[!^+EN;"":N84X^CQU(]IV"P[D3"$ B$:L(Q2.8*TN?QY," \Q[02$PI%O*]PW M<#XU&=OF>TE;-YXW89C[L6LR"60OAMNCY\W-4.D"DONYN01?"2&+I@W5%R;/ M%E E686 V?LU,1 BN4B^-J"T+UP$%G;<L7(YO\1CA<6"Y>6KX\%@V;0 ,! M$W:G@TN3;01-8M-;W\=69ZZ^:?SH$]5(HM_C6=H2L-IBCV.>I 8Z#$,E%>*1 M$PQ042P;?12&,7+R-4I)K[Z[&-L+*R1ZEK3VT6S:U&@;#4>K@-I2M&#)!XS@ M'79M[0^ [ ;N'S@YHM]_!"ZCFOAS;U%_2\V*-0-6P.Q MEF?OJC04VK=QOC71XE4.BET;-]ZT#^WN;'^798=P.]:@C3)67^X&3"-"X#=A M55IF2^,D-%4"*/G2$NU8@=Z,U:-UB-=DK0"3#0+KVT\!+""?CNEJ.@4#*! 6 M5'@S1XA6U!1<:Q S*$'0K"ULU-@"8A+B ^LZUTQKBMB%"I+ZO[ MT&AH3-Y^[XI":F>O.\.,D;K#0;A"=A2KZ'7E(W.A_A;2K4X9S+?*>19)S'D0 M1XL NU^0[N9?(DHF+^;E0P12,ML'4L2\C3$M7$3.+Y87H^S5)3C$N!3-&JXN MT/&%*'')TM'5HMD'KL->N0C\";(1?==O[,.%^M5H]PQ41<%*W.2T@A?9,6:% M)/>!YWST"9'M!AE.@PE:I;=YNJ&5IFMP#U3'5%Z:$GW4WTS)YDU;&3D& *W5NM=QDY_EC: Y!CR273KP7& M%5:*S;=PRXI6OGY T7B6:<=9NAVU<>[[12P7#M/ MI%]G:YZDLF.U\.YV;\DB;!X7]#E#PB1]5)2=-]+W1;L5:&?/)Q>''F!R@IDS M[_=BL_N55%J#1PL[%;'J3.#KQE";3E,R(I;/29$?;=_%WOKPW@5GY46W[P;/ M-*U\0F>FJ=1Q-Q80;G+WL\K*FJ78YV2A]XYB.[BV&H?\:,;*KVOUIR!,H%Z- MI?&UE Z6)6JH*%!&GMJ;BM+Q;\D\E_%2FX86QS,2Q.0LNTRBI1GKOB]C))+G M@O0)M3#>00JU.&.P+)>V&_5XQ3\?_0/,4'CA;_ M0AA&3J;%UY:+V3Q>0Q@E"#:?I8*!8=I\Z:E^0M?$[%48N4MZ#7\=X!ERHQBS MURPE.^M",V'PTA0@,@ .F=0[:.H]@3WV[\BIETEZT-9LN22)/D<[)"OOYLM? M$Y[V3BG#@>\09MTD'V3KLGU"[GQ!9C=8(VS-T=43PK8;PI4_&YN+V42>@W3> M.RI'\XUY.YV_6JZ\8(/0!?()3A'EK7ZFFO53GNYSV0A;2+SQKATDR<7P^:Z) M"9-7O_L\W36"T7S;;_!\]R&F8AS/DED O?*' M2MOM@2NB+-?/T=??&^+-*1S[[?C!#/DND?@.!W-L+3N_CYVT:FK(6JX@HNO, MJD:\=6(&3VR*&1GB8:!V FXN1COHBGD7#9+IGG#QTF6Z.15#2CWE>DQKS,=X MZ3#]TF'ZI<6N[RIOD[Y^VF\O):D:/+2V=UJ410O4 M7O:ELAD 5%V5SCH6:TT\#7:=UA%\3DNT5J!0=XN47 8V>^R27I@QQV#DSP*RY;/;$56];U[S::3PA@RQL1I_OI)[31H>RE$8U$*EJJ=UD8,JE5+>6>V#AR MS@HP/<[0 $C<[70A'+@/&B^63&,B4SL@KET/X2'97>8!UJ'^Q?'Z9-Q+DM#; M:R3/4A)+T.'HU(_8"XO#$89,&DI[R>]! 4$(LD T!;TW]FW^Z7E>1=Q2+@29BG+6OKB>'VR]"5)9#+7 M%9O?$;I:(CPG>_A['#Q&"YK!9_DZ-MGZ<0\_H""42@8#_W3;4N\7R//TR;XP M7!^,?9T4,EEK/*MF+/T<6SA"V-LD'JP6*U\>LP]BY\HCD[VFOIZ%0!WMI,R$ MH5'XE4'[8>KY,LD $!UKVQ^FDL1J32>I=+!>>/15$62"%A7?M!7UR+<#3/!D M/+'TB2'-@\&;8>#HN&H2C]\#)U-*3!E"HD*5E@!-K:>10WAU9Z[-J&M;&+R1 M^V&7&J2375[I:HVV(SEP'$S\W?1_E#]1/IXL&'6C]F9UU(HD0T!;-JN(WAD( M!&=]AN!L!P' *3@E-"1_'.-I\"A*Y%<$(#=F'QQ4KCPRZ6MJ1U.AQ;:A,;[# MP=KUA3T=% $H#]P[%"J2R:#0?N.;$KP+PLCR?G=7FKRFVF%[Y+W6BR5#0?B, MAGKJ Z6'D=59](6!#C\(5)QW)EM]%[LW 0VJ+@)?QU&L,E@OE+DJ@DS,^KID M4#KI.T";UV^K-Z%P]V0M:^]TYH[)VP!ZXC?6" MR(0.<) =^1'"]'FR-;JT(BN]G]<28J@=N#]>"T\R6::@N,B,DR#_PRFE1/L9 MT%_[?U!+ P04 " DB"M8CHH$BD1)M)IDFFI/2O7SR -W&120)T[T;,M%42CG<1>._A'7_Z/R_K #WA M./&C\,]?'7US^!7"H1MY?OCPYZ^^W!W,[\ZNKK[Z/W]!Z'_\Z7\>'*"/.,2Q MDV(/W>_06;3>W+D^6L9.F*RB>(V^3M>OT %Z3-/-=Z]?/S\_?^.2,8GKQSB) MMK&+$_@%.C@@"^9+GL48%OP.?8I"]%OWW3]=W[B->.P=^F*1.Z,(&B?]=0G]Y';E. M2BFIA L)1\"_#O)A!_"K@Z/C@Y.C;UX2[RM&-X3^%$8[SB Q+$\6N8_SK$*6SP 38X>@<;_"_RJVOG'@=?(1CQY?9* MB,N'8@TVX?5?!H7L 82B#1W]=5<(*Y->%Q0,X-_7!)X:I/@EQ:&'O1Q66$'" M3KH!%9Y\75@YZKORQA$92-06S&GU[3A?Y2AW<>URGKQ&Z^+_E1 M 7 VXK4;D<]VDQX$5;!7<;16\"2-9&B]_LM>_!^%\0"4!6Y+V3P=]HKY6C*T M%T?OTLC]]3$*/'*O7ORV]=/=*2;7(UZ2FR[9QCOZ]X$9KK?GZ[^8_OZUX!(( MS-VC$V,V]W\[FRCYKP1AN@2ZIVN@-%L$);!*1:9L"%4GKE=E3I]$Y>>\ISR. M+GQ6[IHV&-*3:'EW.T-7H?L-8H.K\C,- =*3EOVNG_9ZA"3!%BR FR@&;7:> MIK%_OTV=^P OH\\$D2A,"5)DM8>K,,6$ET/K+0,!];IY%MB0P3Z02^6V*:V3 M$-5]A$8NWKWI]_HOP_)^@V,_\NY2)T[-2, A1P1.G0"LSLG===/C_^'PV@Z3 M@(O0,\/_(QW^_W_N"VC7^T:\]IU[/_!3'R?ST!M=>5)N9UYI5X$DO9XJDY$3 M>A-1KG296I5&+3+TU,G/HB2%52]>-CA,\-#V?VMYTYZ )@ "D8%A5$IP-FZ& MZ-*VQ47$GJIX<%'L[S58;,"S3H\Q-UKCZR@96BAX.PRM)"D%@P.$0#;8 2, M01&;%86EY\B"5$A85!4,$8IUF[B3<)0K71*(SLB=YX=;LL.BH OS&;!Q2^<% M)QQ$,;D[G7AWE>)U8L1T&Q-2TX?8B+C(93[S;_GL7RDL;%7C,R!^U0]H M;+KW/Z1OXFCEIR.9:-IUX[>9416B!DZ# M7W1$#<3Z-.79\FJB3IVJA_VMK,\X'4W1J:]MPQ5=@T#P37TN.(Z G$6K==12*TL^O"3++8IA%B \3^X=239:@1QT?0%\44C^F M0RMG@42BI) (CEDV%)5CT<\P^I]VSUHM_M7=ZRK4]W!1$%7@S$D>B8+XY'O8 M.]U]2;!W%1;.D+F;^D_4F3J\MJ>[L7E7NCYP$BW1)2N@3;8$1-Y&^73D%//M MRF)W[C?4R"Y4ZNES%^QR%3[AQ(:$\C:>C(1R@%-)Z)9,)!8-^;]L*E\Z)R2> M$M9KB*>(1,.*YZ4?$K72@GCR-IZ,>'* TQ7/53YU\N(I8;V&>(I(U/?%DFP! M_P^ZPY,3@-IP2\0_]MT4>_"'>>C5?U$9>4.-KJO0A9A&?([9?XO'_8L7]Y'P M#-\2_>1BM<+NT*\2AH&WX,(UBZ'56QL,Q]]5/ZB(=^/-3UZ>T#L^@Q1O15(2=%]_C!#T.XW:(58D!:#Z880H8& M^W[:+X &W8K[ LY]1I*) R:_YPG"_Q>#BD>S7]Z6ZT9;>)E^N(D"WX4@L7NR MES.X[B+9:. S3>8V$T,A?)I(_ 1D[X: 0BA.'^[1S_DLR[XS-?=J:6%RY/N[ M8"^<&,YJN-2I>WU41DF*_ MQS&4G7.-TVTD.5)L-ORM*I,G.3 JW8G^4)G'DRE+EZ2:G]+Z=+Q8[K,N9^X091LX]$L+^E6(\2)R2XB&2R"SQVF(#H'KJ#L M.< )B%9-IFW7T[I^=-A:E30E/7H'(GYRXE\Q#<6\P^XV9OE?XPB8="O# B:# M1:1,XSCU5SXA)J:6_CG>1(G/$KK*Y5"YWF3,?QT>5Z5-29S.TI8FL?^O7$5< MK#XYOT3Q&2'D0Q23M1L2%R4+$?8NXORXZ* M\80,/HZ1&+.',Z38X71'-S\+G&2,:$;Q/F9=($(X!!).!R$Z:A(1C$I^<6]\ M+K)[JY.GN^+'__9Q3+!XW%WC)T*,4>5'MJDM%5,*E5K9+.901>#S_(>IR9H& MHP6"IZ)+;Z6SU&*7^"4]#2#>>[O9!#1<=R3M4V]/(W=\)Y $$KA('W%,+NX4 M3/:)N',[L;4J<_J$Z!G.Q=G G)A-1K@4(G4-H343,I(UF*80HB%$IPC+IN2I M5$FY<7;4JW"^'>LAL]/6)A\WNP"F87Y<;E/"-?3)#_WU=HWHHBA?"FU#CYQT MGZ/PX PRSH* FMD%"$@JME8+9W20&&Y%#5WJ[F%#7&.B7&+^CKO*?@-+MO:V M%F)+=6&3UH4B0DN.(PBC(*9SF< 24-'>9(O851&[LKY6+*H+C?H:*\RBGH=> MY1-@&X\5>Z3>T.0IJP9'XVR]]1\>TX/%ZN +$;S,IP.&2N/\K!4RFXK?4E\ MVE6ME63;X] 4R+V1V]].L6$!+-(CL'GJ!24[)E'6BL\\]47<+D%LYNE5 @WO ML34+1$1/^9.8QBTT(76I*T,.]XBXN/9#O%B=Q=CSTTO'I6N.=,5(MS+L 9/! M(GH#HX-1/GHZMJ(."^O5+A6X]WOBNL8/3G"'TY2Y+G[TTT<6(!3%G1ZN=-8Q MXWS7!4?H4R S43D5/9.Y*)]L7=/HRK3B(4B7(CV=#A^CR'OV@X &F*6$H#ZQ M>9EB4[HY1CJBNNUM]@FH$VS"JH/YQ%P?MBV%>W&]>JIU)T_OAR0_]%-R S_A MUDZ?\5@N?,U-33\D:4&E8:I-5S"[<;OVFJ1/G-ZO29(]3G?LG7ZLE_$..T]' M*IN@B=XXZ0H'= F.;-[O\K 1_@/[U 15) J:TLHE6F^1Y7P+%R]93G-^B \L MJUI;VDD;U@%-?9D[=.ZLS FV+8Q=F%PO"*Q)#DMYO;KP\;P2''YAZV7JQF94 M,_/6C+](%SI>44$.FT*<6K;QQV;3T3X^X5L<0&7C&W+4[9;0(AC*[43A>)EC MBNV,QAJHH!$AZL3I.)9T^5I/$M,@1^](%BA[%'I)I5;F:*$LDJT, MJ[,R6(15W%D.-0R=3("4FGGUD!8%U@-$X"U64!D3$R$%&0EVOWF(GEZ3*>RX(S^4IUQK(5,YN\V-!6*0#T$P MQL;M**(T,)>+0^=;K[K*W[9$+<-QL"/2$L6RJTR?K(AV?0"' M!2_"U$]WEWZ /V_7]SC>2QY:BQF^*IK[BYJ"T&$(QB$VT.:9(.) SG(N4CUN M!K;.+7[PP9 (T\_.>C_M@+N@L6Y](@CD/"_'(AAL)Q1!Q8TZYSGH=0\/+9># MRHPQ.3*H7X+VE3F#U(YX=Q9Y0\B#?'T+XB$%2"XMM:DS1"N:-8@1FRPV WBVAET^J&%!JY2)%)J#ZK=059D2(% MT^KR(\.\OQ(R]SS"J23[S[4?XJ,!9(:WJH53B .&7%"RD;/\!P1ST"*T?F=) MV%27$A'*^YPM[36/1Y&1XVG(R'$?&5D^1].3D6-=&3D>2D;.R(^+>!D]A\-) M2&5-L\X/ 12:X@$30&^!*9;O&2%SN'+1P+2G[Z.V)%5W%C'MN12Z0VB\@H4M M"D@#%$TI*=3;?-XT1$7 ,*Z\\! ?0FANHB1U@G_XFX&,).ZR5IPE/$@TY87- M0612TQ"R*2Y<5G&%I8US#Z\*G%#S&#M["T9M(9//JM6-1>%'E.]D3(/1AOG, MHW7.V186O1Y6K\E?@IO'*!S"&]I:S/ 'WMQ?E-8(PQ =-P%OJ(@#.9^Y2/7X M;K-JL+NCX_NEGP;[?;NMQ0QSNKF_J)8!_ VRLXZ.O[Y_E5?WW=EDMX@-.;NY MF/5@]S)V($3Z;K>^CV39*&I>UU0D&P MB!VP9]"#=&$;MAT?%+FNGLU!Q23$9ME_[Y1SK*ZO2S#?R[B["@G9:2MI?.ZD M3K;-(&]@W(5M2 T?%-6S5S$'HJ><7(SL2XV<8\U'+B'F>TD-O,3GU=)E=;*Z MA$N4Z]EYRJK!H(Z:*.KK[VS%RTA8T8Z;J&/6_X'J;NT$P>DV\4.<#'&YU->S MP_D:#'+.TZ$H'VN7\UQ6U#G?QJP_YR_6.'Z %,LX>DX?(;/#"8?X]OGKFO3^ M2."02T,^!;$Y*)MDVPLHY51=0,1(]_(=95+WB(-@. &I+6=#?Z@"H#@>8"1' M#"P=$!P^-,Z')F9[:065K$::X)4LMFF2.K0>P!!VB&QY.S>'#"2%55+)9IVQ MQL )JLRV+CPZS&R8*"IB]+E[YFL<>C0./'#V$Z+Z2F;/D=K>HO8V^1@$@^S= M(5R*YYQN(]+SQ,A,D3*Z?XA<'>&BID\'$2"BMZ7,15'-TVBE[9A_:E*PJ'AV MDB';YYNOIWZPE*"A,WBJJQIU;0K!T$SBR;*Z6FD\5K-X.#SBY_$T\=W+X4E6 MC9W@*O3PR_=X"$VSN:*5:(0&$ HU@@U&=#0BP^V:I *6-/0$#H(]JZ=DM>%' M;1\P5JL 9<&G^OXBK>'N[F)Y9[N*!)\/G"K^XHK]@]#T"J\NJ:L5&3 M:)?0B:B'^WU)V54^Z@?5W,-TRW,N% K%C,WYSF:M(2F#VD+!PZ]_17U>!V'U M4]%03:7-OQUI0*/95=JK=)5>EUVEDV(YFS*EP595'^G&DY+APUP!$>]DY[;V M_O=APN%P>LH'QH802XN]*N#A5:.D_61FT&XZBCWLL<:K5B(JQ^'!46>KMSB[ M7=IC+"&DP?X3;/ 9I^,'AH>62E#I,KUWP*D+UKB(XSVEV&<7G&<7: MNPTMB'J;6A%)+=!&$,ZO_1"=1T'@Q,DKZ[9=)Z&H":H^^7J++.V;7"Z6C'9> M2C8R;<&(09$VER[ET+)AJ^99K4F8'-O^1LU-C#>.[V4U.<>1&OX>I@6&"X5 M5K*Q"+/!B56]3,JBJI"(,=RCC1PTI7N, N]JO8FC)]H8*OD81]*XIW[=L2#@QC,F!Y+/R#S#764-D MZ^_L%Z"=G1R^GQU^^$#_^!_'[P]G[P[?695&M4#4>^I*2=E?+NO$++FQ@Z1::[&\*WE/RMX-CP!L4P8)EW\PP%NN ;^=Q5^@7JGQW; M9%!9:]@QPU&]I]N;*A?,8SJ&OIBM;$5!9'M+-4)G J\<' ZTM+\**OV/S7JS M6=I'>['ZDK F(D,S7[J7\9=$*3BB9AZTT7BT.M@F>!J"HL,_<7=A'M9V7B"5 M_ M\VD/B2\A_1?V.C4!:<\R9X_P 1 PW=*KA9RT10,//A9[-&2[]IU[:.ONXX0H M_S3*'(QK0DHP!-K=X8?RS>AN:S!6L"MLHJ(G5_/3J^NKY=7%'9I_/D<7?_MR MM?S)KH>E(Y-K_I8NU.C[0%O99-Q8*#H EV+*94(US#O%V,.ZBY0 AD(RKBHV?7W.6CPX) MCZI'A C'/:S"NDS8 '*(1*]_>23V'-]]0I"!_G%9-4,U..J MV+/,)<30GW1G3S\/*IZK/S>?(C&?IO02,PQ[#OO?$*,KJH;T48B*[V:'B\I? MPDJ(8X7;%1L]/7(H=5$A>I\)O"8OBV0 5AWN$_8YFB-N3%=;A\M# M>FM,\;907!.#OA$>]GLD/#1ZJ@M@T'@HM/]2>%CEI@R1OD\T4(;*3VFT[3ST MSJ(0#@LQ2J 1O=.4,ZAGTJW.L>DXUV!A]2Q08=XQIH@OE$?] M#H:C"1P,HBY[TSH8CM0'P]%>!\.H<0*<: "C7[_6BS\;9/4M5OV.+WBM[W.[ M+Y/X*G0[A?\TIACC(V=SD9YV=SN#KKS?6.&CA*[%=\M!8Z\L/18<1B,Z:*F M@3]=W@[&OU\.$.($O2S:+V'%0__C"&V<&#W!G!ERMNEC%/N_D[^_/3R$]':4 MT&J<_X5":&_D)\D6>W9U>PE/&TE]7)KL\5Y07_+&B1W >K$<2HG4VTU9WX/5SYT7G_*H M MG:S,)#EAPB7?EC!UWE"+3LB]1CJEC4N'3HJ_[REKZBEX$!Z7QVK%/D>0Q=K+6]:8IH 2%PG45AH8-\S]T3&*>(7@+3EB>-QN>E]:%!M$P RI M9SH[6K@2-<#2$,X..IF=.[(#OP52IU3(##_9:8+&#?W@(K-_[,J7CNVC MPMY\>5D%1*H3G,,0>A*PM:9S:@_ G,.]GFMK"X]BDXIVL>%S$\#2Y0MO.7&G M(4)B>U2&<_]RI9[G0\29$]PXOG<5GCD;/W6&K@$AVL5*2A(?%F$.23X:07&\ M W+TN&R"[50C.>-J:442C'L+SBU.'3_$WH43A\3$3FJ5J%:^ZP_].JRQH?$7 M)S5,HLI V42$LYDVW6+ZK*Q*E2;N?=^=6X$+Q_V"1XXG$#QR_(<('CFNS;H[>%4]-) MD1LEUOJFJ_E7RU#C8]\_>;&Z7J8#4;J,*3RU?2PX+H7 B ):&C+$),>JWUO) M-Z'0M/#M>N#P#Z^3?A?(R00ND),_Q 5RHKY 3O:Z0#[Y(3&7T]U52.B'D\'[ M)C67-_UPU@1 5 N7,"8*4[)F !DI?C;:LD$B8DZMZ0L/P:'2#M[T^[[?3.#[ M?O.'^+[?J+_O-WM]W[?X"8?;P6_V8ED;RF"^N= 0I'^NUR&U] 4WR5^W]BIH MV$CBJP+ +>[*_F[7(:Q+P3ZY=?P/[FV_0^_M! Z]MW^(0^^M^M![NV>N59(N M5IET#.ZRKZYMQU%?@4#HGD]H$G3B6"XVQF5%W07?Q*:W67N'J?;V$82M_= 'B4K])YQU81E8'C0WM2$H>J ))"B;/$,/;#IK!U%;8!K->+IQO2IZ M'>C3KRQ8ZUA[U^]J>3>!J^7='^)J>:>^6M[M=;400[$H7,!*7F5B,E("GWH_ M&R>+$BII?X^L'/C7V?'QRFKFGS9#JR>''OZ]+[+>$VQA_]1) ( M:\VQX2U):ME\%@1*Q;RJ'$GQWB.?C-<)^$L88R> R)B/CA]>#]\O3G-3&^>5 M'F@":2L'H@*G-RG]31@[G.GG?3[]]/P']]OT?0K]]7^6T#)&^^FW1ZR2[C$Z) M<;0://!(M(N-NT$ BS 3+WKR$^B&""VR^8UM+*D=4L;5M0XQQ@,9NM_V.PB^ MG'WG*V$'+84"NE:M#9X14"3:ED+02*DE3.PEYA4A;<[*?O>P8*=LJ^E MM:$9F1;N;CZ#NB.$BG-W2,&>CERKA$5#LJ7T[-G"6V*?W&(/XS7\;-LB5D(R M)=M8!:PH1'LO^WA:YK&NY&@:REH4W>,Y<>[]LDU8)>ME)$A]S;5O[)U%:W K M.C"()I\L-O!CF/>O:5.#HT=Z.((%!YOZQ[OHXT M>DH<'>[IJZC?"D^.'[ KH5+9(FLW/H8UV75W\YIW1PB[ZQZ%U\-NG$!/.1 K M&'JDZJ]4GY'[@SZF>M@[W7TA)^)56#11FKNI_T0C%L8*J^P.@ 5?2'

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�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