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CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)
6 Months Ended
Nov. 30, 2024
Nov. 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES    
Net income $ 523,901 $ 1,172,527
Adjustments to reconcile net income to net cash provided by operating activities:    
Depreciation and amortization 47,335 56,022
Bad debts 27,954 64,327
Stock-based compensation 602,464 102,215
Gain on settlement (79,182)
Gain on forgiveness of account payable (218,699)
Deferred income taxes 109,796
Change in operating assets and liabilities:    
Accounts receivable (962,337) (600,626)
Inventory 729,534 (1,040,351)
Prepaid expenses and other current assets 80,524 (267,407)
Accounts payable 870,357 1,092,735
Other current liabilities 165,959 576,718
Contract liabilities (72,614) 175,135
NET CASH PROVIDED BY OPERATING ACTIVITIES 1,904,174 1,252,113
CASH FLOWS FROM INVESTING ACTIVITIES    
Purchase of intangibles (41,840)
Purchase of property and equipment (65,783) (70,845)
NET CASH USED IN INVESTING ACTIVITIES (107,623) (70,845)
CASH FLOWS FROM FINANCING ACTIVITIES    
Repayment of equipment financing (1,650)
Repayment of note payable (3,252) (24,657)
Advances (payments) from a related party 166,722 (25,212)
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES 163,470 (51,519)
NET INCREASE IN CASH 1,960,021 1,129,749
CASH - Beginning of period 3,253,876 4,832,682
CASH - End of period 5,213,897 5,962,431
Cash paid during the period for:    
Interest 2,908 3,284
Income taxes 132,500
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING ACTIVITIES:    
Initial recognition of right of use assets recognized as lease liability $ 767,269