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Business Segment and Geographic Area Information | 3 Months Ended
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Aug. 31, 2023
Segment Reporting [Abstract] |
Business Segment and Geographic Area Information | Note 15 – Business Segment and Geographic Area Information Business Segments The Company, directly or through its subsidiaries, markets and sells its products and services directly to consumers and through its dealers. In June 2022, the Company acquired a hearing enhancement and hearing protection business. The Company’s determination of its reportable segments is based on how its chief operating decision makers manage the business. The Company’s segment information is as follows:
Schedule of segment information |  |  |  |  |  |  |  |
|  | Three months ended |
Net Sales |  | August 31, 2023 |  |  | August 31, 2022 |
Hair care and skin care |  | $ | 314,853 |  |  | $ | 485,236 |
Hearing enhancement and protection |  |  | 5,791,416 |  |  |  | 3,752,122 |
Total net sales |  | $ | 6,106,269 |  |  | $ | 4,237,358 |
Operating earnings |  |  |  |  |  |  |  |
Segment gross profit: |  |  |  |  |  |  |  |
Hair care and skin care |  | $ | 221,524 |  |  | $ | 324,105 |
Hearing enhancement and protection |  |  | 4,426,042 |  |  |  | 2,958,549 |
Total segment gross profit |  | $ | 4,647,566 |  |  | $ | 3,282,654 |
Selling and Marketing |  |  | 3,206,841 |  |  |  | 1,977,976 |
General and Administrative |  |  | 1,266,968 |  |  |  | 1,105,277 |
Consolidated operating income |  | $ | 173,757 |  |  | $ | 199,401 |
Total Assets: |  |  |  |  |  |  |  |
Hair care and skin care |  | $ | 4,259,041 |  |  | $ | 781,328 |
Hearing enhancement and protection |  |  | 6,627,525 |  |  |  | 6,185,244 |
Consolidated total assets |  | $ | 10,886,566 |  |  | $ | 6,966,572 |
Payments for property and equipment |  |  |  |  |  |  |  |
Hair care and skin care |  | $ | - |  |  | $ | - |
Hearing enhancement and protection |  |  | 50,960 |  |  |  | 6,400 |
Consolidated total payments for property and equipment |  | $ | 50,960 |  |  | $ | 6,400 |
Depreciation and amortization |  |  |  |  |  |  |  |
Hair care and skin care |  | $ | 1,418 |  |  | $ | 1,423 |
Hearing enhancement and protection |  |  | 26,819 |  |  |  | 18,246 |
Consolidated total depreciation and amortization |  | $ | 28,237 |  |  | $ | 19,669 |
Geographic Area Information During the three months ended August 31, 2023, approximately 96% of our consolidated net sales were to customers located in the U.S. (based on the customer’s shipping address). All Company assets are located in the U.S.

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-15 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 31 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 42 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-42 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 40 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-40 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//280/tableOfContent Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 26 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-26 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 34 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-34 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 41 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-41 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-21 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-21 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32 + Details
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