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v3.23.2

Reconciliation of Income Taxes Computed at the U.S. Federal Statutory Tax Rate to Income Tax Expense (Detail) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
May 31, 2023 | May 31, 2022 | May 31, 2021
Components Of Deferred Income Tax Assets And Liabilities [Line Items] |  |  |
Tax at U.S. statutory rate | $ (4,629) | $ 12,643 | $ 15,806
Permanent differences | 325 | 179 | 292
Global intangible low-taxed income (GILTI) | 6,482 | 1,501 | 2,064
Foreign derived intangible income deduction (FDII) | (643) | (1,308) | (1,210)
Foreign rate differential | (3,742) | 215 | 669
Subpart F income | 152 | 397 | 628
Tax-effect from stock-based compensation | 1,946 | (462) | (2,651)
Provision for state income taxes, net of federal benefit | 18 | 1,517 | 1,601
Non-deductible acquisition expenses | 7,187 |  |
Tax credits | (6,709) | (2,527) | (3,298)
Impact of tax rate changes |  | 583 | (75)
Change in tax-related uncertainties | 278 | 3 | 55
Changes in valuation allowances | 355 | 85 |
Research expenditures deduction | (365) | (112) |
Other | 173 | (814) | 505
Income Tax Expense | $ 828 | $ 11,900 | $ 14,386

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