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BALANCE SHEET INFORMATION (Tables)

6 Months Ended

Nov. 29, 2024

BALANCE SHEET INFORMATION

Inventories

		November 29,				May 31,
(In thousands)		2024				2024
Raw materials and sub-assemblies		$	25,200			$	22,410
Work in process			13,953				13,593
Finished goods			4,623				1,467
		$	43,776			$	37,470

Property and equipment, net

		Useful life		November 29,				May 31,
(In thousands)		(in years)		2024				2024
Leasehold improvements		*		$	2,699			$	1,588
Machinery and equipment		3 - 5			4,718				4,528
Test equipment		4 - 5			1,965				1,928
Furniture and fixtures		2 - 5			198				175
					9,580				8,219
Less: accumulated depreciation					(5,274	)			(4,966	)
				$	4,306			$	3,253

Warranty reserve

		Three Months Ended								Six Months Ended
		November 29,				November 30,				November 29,				November 30,
(In thousands)		2024				2023				2024				2023
Balance at the beginning of the period		$	219			$	232			$	234			$	267
Accruals for warranties issued during the period			130				162				308				227
Warranties acquired through business combination			144				-				144				-
Consumption of reserves			(135	)			(173	)			(328	)			(273	)
Balance at the end of the period		$	358			$	221			$	358			$	221

Customer deposits and deferred revenue, short-term

		November 29,				May 31,
(In thousands)		2024				2024
Customer deposits		$	511			$	1,248
Deferred revenue			102				97
		$	613			$	1,345

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Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.

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