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BALANCE SHEET DETAIL (Tables) | 12 Months Ended
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May 31, 2022
BALANCE SHEET DETAIL |
Inventories | INVENTORIES:
|  | May 31, |
(In Thousands) |  | 2022 |  |  | 2021 |
Raw materials and sub-assemblies |  | $ | 9,507 |  |  | $ | 5,859 |
Work in process |  |  | 5,461 |  |  |  | 2,988 |
Finished goods |  |  | 83 |  |  |  | 2 |
|  | $ | 15,051 |  |  | $ | 8,849 |
Property and equipment, net | PROPERTY AND EQUIPMENT, NET:
|  | May 31, |
(In Thousands) |  | 2022 |  |  | 2021 |
Leasehold improvements |  | $ | 1,230 |  |  | $ | 1,214 |
Furniture and fixtures |  |  | 697 |  |  |  | 627 |
Machinery and equipment |  |  | 4,013 |  |  |  | 3,343 |
Test equipment |  |  | 2,523 |  |  |  | 2,525 |
|  |  | 8,463 |  |  |  | 7,709 |
Less: Accumulated depreciation and amortization |  |  | (7,260 | ) |  |  | (7,032 | )
|  | $ | 1,203 |  |  | $ | 677 |
Accrued expenses | ACCRUED EXPENSES:
|  | May 31, |
(In Thousands) |  | 2022 |  |  | 2021 |
Commissions and bonuses |  | $ | 1,505 |  |  | $ | 413 |
Payroll related |  |  | 1,401 |  |  |  | 1,020 |
Warranty |  |  | 410 |  |  |  | 494 |
Professional services |  |  | 204 |  |  |  | 168 |
Investor relations |  |  | 44 |  |  |  | 22 |
Accrued interest |  |  | - |  |  |  | 16 |
Taxes payable |  |  | 13 |  |  |  | 5 |
Other |  |  | 33 |  |  |  | 25 |
|  | $ | 3,610 |  |  | $ | 2,163 |
Customer deposits and deferred revenue, short-term | CUSTOMER DEPOSITS AND DEFERRED REVENUE, SHORT-TERM:
|  | May 31, |
(In Thousands) |  | 2022 |  |  | 2021 |
Customer deposits |  | $ | 2,263 |  |  | $ | 27 |
Deferred revenue |  |  | 152 |  |  |  | 162 |
|  | $ | 2,415 |  |  | $ | 189 |

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