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Business Segment and Geographic Area Information (Tables) | 6 Months Ended
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Nov. 30, 2024
Segment Reporting [Abstract] |
Schedule of segment information |
Schedule of segment information |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Three months ended November 30, |  | Six months ended November 30,
|  | 2024 |  | 2023 |  | 2024 |  | 2023
Sales, net |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Hair care and skin care |  | $ | 284,545 |  |  | $ | 230,741 |  |  | $ | 836,054 |  |  | $ | 545,594 |
Hearing enhancement and protection |  |  | 7,448,029 |  |  |  | 8,190,936 |  |  |  | 12,747,792 |  |  |  | 13,982,352 |
Total net sales |  | $ | 7,732,574 |  |  | $ | 8,421,677 |  |  | $ | 13,583,846 |  |  | $ | 14,527,946 |
Operating earnings |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Segment gross profit: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Hair care and skin care |  | $ | 173,507 |  |  | $ | 172,583 |  |  | $ | 429,996 |  |  | $ | 394,107 |
Hearing enhancement and protection |  |  | 5,324,540 |  |  |  | 6,085,356 |  |  |  | 9,221,699 |  |  |  | 10,511,398 |
Total segment gross profit |  |  | 5,498,047 |  |  |  | 6,257,939 |  |  |  | 9,651,695 |  |  |  | 10,905,505 |
Selling and Marketing |  |  | 3,377,760 |  |  |  | 3,672,780 |  |  |  | 6,047,231 |  |  |  | 6,879,621 |
General and Administrative |  |  | 1,447,416 |  |  |  | 1,321,247 |  |  |  | 3,072,295 |  |  |  | 2,588,215 |
Consolidated operating income |  | $ | 672,871 |  |  | $ | 1,263,912 |  |  | $ | 532,169 |  |  | $ | 1,437,669 |
Total Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Hair care and skin care |  | $ | 4,039,069 |  |  | $ | 5,439,289 |  |  | $ | 4,039,069 |  |  | $ | 5,439,289 |
Hearing enhancement and protection |  |  | 9,670,630 |  |  |  | 7,686,720 |  |  |  | 9,670,630 |  |  |  | 7,686,720 |
Consolidated total assets |  | $ | 13,709,699 |  |  | $ | 13,126,009 |  |  | $ | 13,709,699 |  |  | $ | 13,126,009 |
Payments for property and equipment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Hair care and skin care |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Hearing enhancement and protection |  |  | 65,783 |  |  |  | 19,885 |  |  |  | 107,623 |  |  |  | 70,845 |
Consolidated total payments for property and equipment |  | $ | 65,783 |  |  | $ | 19,885 |  |  | $ | 107,623 |  |  | $ | 70,845 |
Depreciation and amortization |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Hair care and skin care |  | $ | 839 |  |  | $ | 1,417 |  |  | $ | 1,678 |  |  | $ | 2,835 |
Hearing enhancement and protection |  |  | 33,601 |  |  |  | 26,368 |  |  |  | 45,657 |  |  |  | 53,187 |
Consolidated total depreciation and amortization |  | $ | 34,440 |  |  | $ | 27,785 |  |  | $ | 47,335 |  |  | $ | 56,022 |

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- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-25 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30 + Details
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