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INCOME TAXES (Details 3) - USD ($) $ in Thousands | May 31, 2024 | May 31, 2023
--- | --- | ---
Deferred tax assets: |  |
Net operating losses | $ 9,344 | $ 11,964
Lease liability | 1,310 | 1,335
Credit carryforwards | 6,739 | 6,235
Inventory reserves | 1,070 | 938
Reserves and accruals | 855 | 1,200
Capitalized research and development | 2,645 | 1,187
Other | 23 | 297
Less: Valuation allowance | 0 | (21,859)
Deferred tax assets | 21,986 | 1,297
Deferred tax liabilities: |  |
Operating lease right-of-use assets | (1,213) | (1,297)
Net deferred tax assets (liabilities) | $ 20,773 | $ 0

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