XML 79 R62.htm IDEA: XBRL DOCUMENT v3.24.2

Note 29 - Financial Risk Management and Financial Instruments (Tables)

12 Months Ended

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

X

- Definition

Tabular disclosure of allowance for credit loss on accounts receivable.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-13

+ Details

Name:	us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of aging analysis for accounts receivable, classified as noncurrent.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-14

+ Details

Name:	us-gaap_AccountsReceivableNoncurrentPastDueTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique for each separate class of asset and liability measured on recurring and nonrecurring basis.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 103
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-103

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(2)
-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 (bbb)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

+ Details

Name:	us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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

Name:	us-gaap_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputReconciliationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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

Name:	us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_TableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration