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BALANCE SHEET INFORMATION (Tables)

9 Months Ended

Feb. 28, 2025

BALANCE SHEET INFORMATION

Inventories

		February 28,				May 31,
(In thousands)		2025				2024
Raw materials and sub-assemblies		$	26,164			$	22,410
Work in process			12,018				13,593
Finished goods			4,147				1,467
		$	42,329			$	37,470

Property and equipment, net

		Useful life		February 28,				May 31,
(In thousands)		(in years)		2025				2024
Leasehold improvements		*		$	1,461			$	1,298
Machinery and equipment		3 - 5			3,844				4,180
Test equipment		4 - 5			2,604				1,928
Furniture and fixtures		2 - 5			205				175
Construction-in-process					4,155				638
					12,269				8,219
Less: accumulated depreciation					(5,241	)			(4,966	)
				$	7,028			$	3,253

Warranty reserve

		Three Months Ended								Nine Months Ended
		February 28,				February 29,				February 28,				February 29,
(In thousands)		2025				2024				2025				2024
Balance at the beginning of the period		$	358			$	221			$	234			$	267
Accruals for warranties issued during the period			158				117				466				344
Warranties acquired through business combination			-				-				144				-
Consumption of reserves			(184	)			(123	)			(512	)			(396	)
Balance at the end of the period		$	332			$	215			$	332			$	215

Customer deposits and deferred revenue, short-term

		February 28,				May 31,
(In thousands)		2025				2024
Customer deposits		$	605			$	1,248
Deferred revenue			239				97
		$	844			$	1,345

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