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Significant Components of Deferred Income Tax Liabilities and Assets (Detail) - USD ($) $ in Thousands | May 31, 2023 | May 31, 2022
--- | --- | ---
Deferred income tax liabilities |  |
Indefinite and long-lived assets | $ (369,500) | $ (22,709)
Right of use asset | (1,834) | (344)
Prepaid expenses | (1,480) | (884)
Deferred Tax Liabilities, Gross | (372,814) | (23,937)
Deferred income tax assets |  |
Interest expense not currently deductible | 5,782 |
Research and experimentation capitalization | 5,868 |
Stock options | 2,192 | 2,085
Inventories and accounts receivable | 3,219 | 2,044
Tax loss carryforwards | 3,909 | 561
Lease liability | 1,899 | 382
Accrued expenses and other | 1,981 | 2,422
Valuation allowance on tax carryforwards | (2,110) | (568)
Deferred Tax Assets, Net of Valuation Allowance, Total | 24,850 | 7,494
Net deferred income tax liabilities | (350,074) | (17,011)
Net deferred income tax assets (jurisdictional) | 3,353 | 575
Net deferred income tax liabilities (jurisdictional) | $ (353,427) | $ (17,586)

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