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INCOME TAXES (Tables) | 12 Months Ended
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Nov. 30, 2020
Income Tax Disclosure [Abstract] |
Summary of Tax Credit Carryforwards | Loss before income taxes consists of the following:
|  | Year Ended November 30, |
|  | 2020 |  |  | 2019 |
United States |  | $ | (13,572,909 | ) |  | $ | (4,199,856 | )
Foreign |  |  | 1,312,113 |  |  |  | (209,929 | )
Total |  | $ | (12,260,796 | ) |  | $ | (4,409,785 | )
Schedule of components of the provision for income taxes | The components of the provision for income taxes is as follows:
|  | Year Ended November 30, |
|  | 2020 |  |  | 2019 |
Current expense (benefit): |  |  |  |  |  |  |  |
Federal |  | $ | — |  |  | $ | — |
State |  |  | — |  |  |  | — |
Foreign |  |  | 292,529 |  |  |  | — |
Total current expense (benefit): |  |  | 292,529 |  |  |  | — |
Deferred expense (benefit): |  |  |  |  |  |  |  |
Federal |  |  | — |  |  |  | — |
State |  |  | — |  |  |  | — |
Foreign |  |  | — |  |  |  | — |
Total deferred expense (benefit) |  |  | — |  |  |  | — |
Total income tax expense (benefit) |  | $ | 292,529 |  |  | $ | — |
Schedule of Effective Income Tax Rate Reconciliation | A reconciliation of the Company’s statutory income tax rate to the Company’s effective income tax rate is as follows:
|  | Year Ended November 30, |
|  | 2020 |  |  | 2019 |
Income at US statutory rate |  |  | 21.00 | % |  |  | 21.00. | %
State taxes, net of Federal benefit |  |  | 6.58 | % |  |  | 9.24. | %
Permanent differences |  |  | (13.60 | %) |  |  | (5.44 | %)
Foreign rate differential |  |  | (0.75 | %) |  |  | 0.34. | %
Valuation allowance |  |  | (12.30 | %) |  |  | (24.34 | %)
Other |  |  | (3.32 | %) |  |  | (0.79 | %)
Total |  |  | (2.39 | %) |  |  | 0.00 | %
Schedule of Deferred Tax Assets and Liabilities | The net deferred income tax asset balance related to the following:
|  | November 30, |
|  | 2020 |  |  | 2019 |
Depreciation and amortization |  | $ | (270,488 | ) |  | $ | (88,502 | )
Stock compensation |  |  | 334,898 |  |  |  | 96,033 |
Inventory reserve |  |  | 28,533 |  |  |  | 15,611 |
Bad debt reserve |  |  | 3,331 |  |  |  | — |
Accrued payroll |  |  | 183,044 |  |  |  | — |
Warranty reserve |  |  | 89,578 |  |  |  | — |
Net operating loss (“NOL”) carryforwards |  |  | 5,951,914 |  |  |  | 5,845,058 |
Total deferred tax assets |  |  | 6,320,808 |  |  |  | 5,868,199 |
Valuation allowance |  |  | (6,320,808 | ) |  |  | (5,868,199 | )
Net deferred tax assets (liabilities) |  | $ | — |  |  | $ | —

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