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v3.23.2

INCOME TAXES - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | May 31, 2023 | May 31, 2022
--- | --- | ---
Deferred Tax Assets: |  |
Net Operating Loss | $ 15,137 | $ 11,971
Stock-Based Compensation | 3,068 | 0
Capitalized Research and Development | 897 | 0
Lease Liability | 1,875 | 2,080
Other | 360 | 248
Gross Deferred Tax Assets | 21,337 | 14,298
Less: Valuation Allowances | (15,697) | (9,346)
Total Net Deferred Tax Asset | 5,640 | 4,953
Deferred Tax Liabilities: |  |
Property, Plant, and Equipment | (3,712) | (3,407)
Right of Use Assets | (1,929) | (2,086)
Other | 0 | 0
Total Net Deferred Tax Liability | (5,640) | (5,493)
Net deferred tax assets (liabilities) | $ 0 | $ (540)

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