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Note 29 - Financial Risk Management and Financial Instruments (Tables) | 12 Months Ended
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May 31, 2024
Notes Tables |
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block] |
|  |  |  |  |  |  |  |  |  |  |  |  |  | May 31, |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | 2024 |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 228,340 |  |  | $ | — |  |  | $ | — |  |  | $ | 228,340 |
Marketable securities |  |  | 32,182 |  |  |  | — |  |  |  | — |  |  |  | 32,182 |
Convertible notes receivable |  |  | — |  |  |  | — |  |  |  | 32,000 |  |  |  | 32,000 |
Equity investments measured at fair value |  |  | 919 |  |  |  | 1,440 |  |  |  | 5,500 |  |  |  | 7,859 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Warrant liability |  |  | — |  |  |  | — |  |  |  | (3,253 | ) |  |  | (3,253 | )
Contingent consideration |  |  | — |  |  |  | — |  |  |  | (15,000 | ) |  |  | (15,000 | )
APHA 24 Convertible debenture |  |  | — |  |  |  | — |  |  |  | (330 | ) |  |  | (330 | )
Total recurring fair value measurements |  | $ | 261,441 |  |  | $ | 1,440 |  |  | $ | 18,917 |  |  | $ | 281,798 |
|  |  |  |  |  |  |  |  |  |  |  |  |  | May 31, |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | 2023 |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 206,632 |  |  | $ | — |  |  | $ | — |  |  | $ | 206,632 |
Marketable Securities |  |  | 241,897 |  |  |  | — |  |  |  | — |  |  |  | 241,897 |
Convertible notes receivable |  |  | — |  |  |  | — |  |  |  | 103,401 |  |  |  | 103,401 |
Equity investments measured at fair value |  |  | 1,056 |  |  |  | 1,088 |  |  |  | 5,651 |  |  |  | 7,795 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Warrant liability |  |  | — |  |  |  | — |  |  |  | (1,817 | ) |  |  | (1,817 | )
Contingent consideration |  |  | — |  |  |  | — |  |  |  | (27,107 | ) |  |  | (27,107 | )
APHA 24 Convertible debenture |  |  | — |  |  |  | — |  |  |  | (120,568 | ) |  |  | (120,568 | )
Total recurring fair value measurements |  | $ | 449,585 |  |  | $ | 1,088 |  |  | $ | (40,440 | ) |  | $ | 410,233 |
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block] |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | APHA 24 |
|  | Convertible |  |  | Equity |  |  | Warrant |  |  | Contingent |  |  | Convertible |
|  | notes receivable |  |  | Investments |  |  | Liability |  |  | Consideration |  |  | Debt |
Balance, May 31, 2023 |  | $ | 103,401 |  |  | $ | 5,651 |  |  | $ | (1,817 | ) |  | $ | (27,107 | ) |  | $ | (120,568 | )
Additions/(Repayments) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (4,181 | ) |  |  | 136,410 |
Redemption |  |  | (28,720 | ) |  |  | — |  |  |  | — |  |  |  | 760 |  |  |  | — |
Unrealized gain (loss) on fair value |  |  | — |  |  |  | (151 | ) |  |  | (1,436 | ) |  |  | 15,528 |  |  |  | (16,172 | )
Impairments |  |  | (42,681 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Balance, May 31, 2024 |  | $ | 32,000 |  |  | $ | 5,500 |  |  | $ | (3,253 | ) |  | $ | (15,000 | ) |  | $ | (330 | )
Fair Value Measurement Inputs and Valuation Techniques [Table Text Block] |
|  |  | Significant |  |  |
| Valuation |  | unobservable |  |  |
Financial asset / financial liability | technique |  | input |  | Inputs |
APHA Convertible debentures | Black-Scholes |  | Volatility, |  | 50% |
|  |  | expected life (in years) |  | 0.0 |
Warrant liability | Black-Scholes |  | Volatility, |  | 50% |
|  |  | expected life (in years) |  | 1.3 |
Contingent consideration | Discounted cash flows |  | Discount rate, |  | 11% |
|  |  | achievement |  | 95% |
Accounts Receivable, Noncurrent, Past Due [Table Text Block] |
|  | Total |  |  | 0-30 days |  |  | 31-60 days |  |  | 61-90 days |  |  | 90+ days |
Accounts receivable, net |  | $ | 101,695 |  |  | $ | 86,435 |  |  | $ | 3,042 |  |  | $ | 893 |  |  | $ | 11,325 |
|  |  |  |  |  |  | 85 | % |  |  | 3 | % |  |  | 1 | % |  |  | 11 | %
Accounts Receivable, Allowance for Credit Loss [Table Text Block] |
|  | Balance at the beginning of period |  |  | Movement during the year(1) |  |  | Balance at end of period |
Fiscal year ended May 31, 2024 |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts and credit loss provision |  |  | $ 6,641 |  |  |  | $ 1,073 |  |  |  | $ 7,714 |
Fiscal year ended May 31, 2023 |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts and credit loss provision |  |  | 5,404 |  |  |  | 1,237 |  |  |  | 6,641 |
Fiscal year ended May 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts and credit loss provision |  |  | 4,571 |  |  |  | 833 |  |  |  | 5,404 |

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- Definition Tabular disclosure of financial instrument classified as a derivative asset (liability) after deduction of derivative liability (asset) using recurring unobservable inputs that reflect the entity's own assumption about the assumptions market participants would use in pricing. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-3 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
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- Definition 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). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -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 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -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 + Details
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