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v3.23.2

Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | May 31, 2023 | May 31, 2022
--- | --- | ---
Deferred tax assets |  |
Net operating loss carryforward | $ 40,460 | $ 40,759
Stock-based compensation | 4,263 | 4,617
Federal and state R&D tax credit carryforward | 7,311 | 6,320
Inventories | 724 | 853
Expenses incurred not currently deductible | 6,986 | 1,914
Accrued liabilities | 78 | 72
Gross deferred tax asset | 59,822 | 54,535
Deferred tax liabilities |  |
Depreciation and amortization | 46,828 | 50,320
Gross deferred tax liability | 46,828 | 50,320
Valuation allowance | (25,759) | (20,203)
Net deferred tax liability | $ (12,765) | $ (15,988)

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