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Business Segment and Geographic Area Information | 6 Months Ended
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Nov. 30, 2025
Segment Reporting [Abstract] |
Business Segment and Geographic Area Information | Note 13 – Business Segment and Geographic Area Information Business Segments The Company operates in two reportable segments: Hearing Enhancement and Protection and Hair and Skin Care. The segments are determined based on the nature of the products sold and how the business is managed. On May 5, 2025, the Company incorporated a new wholly owned subsidiary, Sharper Vision Marketing Inc., which did not have any material activity for the three and six months ended November 30, 2025, and did not meet the definition of an operating segment under ASC Topic 280. The Chief Operating Decision Maker (“CODM”) is the Company’s Chief Executive Officer. The CODM evaluates segment performance and allocates resources based primarily on a segment profit measure referred to as Segment non-cash operating income, which the Company has concluded is the measure of segment profitability. This non-GAAP measure is defined as operating income from segment operations before depreciation and amortization, stock-based compensation expense and corporate expenses. Corporate expenses primarily include insurance, expenses related to operating as a public company—including fees paid to related parties for executive management services—corporate office rent, and stock-based compensation for management. The CODM reviews Segment non-cash operating income for each segment regularly to assess performance and to make decisions regarding the allocation of resources. A reconciliation of Segment non-cash operating income to the most directly comparable measure under U.S. GAAP, Income from Operations, is included in the table below. The Company’s segment information is as follows:
Schedule of segment information |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | For the Three Months Ended, |
|  | November 30, 2025 |  |  | November 30, 2024 |
|  | Hearing enhancement and protection |  |  | Hair and skin care |  |  | Consolidated |  |  | Hearing enhancement and protection |  |  | Hair and skin care |  |  | Consolidated |
Segment sales, net (1) |  | $ | 7,755,912 |  |  | $ | 362,947 |  |  | $ | 8,118,859 |  |  | $ | 7,448,029 |  |  | $ | 284,545 |  |  | $ | 7,732,574 |
Cost of sales (1) |  |  | 2,458,177 |  |  |  | 140,445 |  |  |  | 2,598,622 |  |  |  | 2,123,489 |  |  |  | 111,038 |  |  |  | 2,234,527 |
Gross profit (1) |  | $ | 5,297,735 |  |  | $ | 222,502 |  |  | $ | 5,520,237 |  |  | $ | 5,324,540 |  |  | $ | 173,507 |  |  | $ | 5,498,047 |
Operating expenses (Adjusted for non-cash items): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Sales and marketing |  | $ | 2,954,864 |  |  | $ | 162,237 |  |  | $ | 3,117,101 |  |  | $ | 3,122,445 |  |  | $ | 116,038 |  |  | $ | 3,238,483 |
Compensation and related taxes |  |  | 336,990 |  |  |  | - |  |  |  | 336,990 |  |  |  | 266,305 |  |  |  | 10,369 |  |  |  | 276,674 |
Professional and consulting |  |  | 400,377 |  |  |  | - |  |  |  | 400,377 |  |  |  | 441,492 |  |  |  | 3,255 |  |  |  | 444,747 |
General and administrative |  |  | 138,596 |  |  |  | 43,966 |  |  |  | 182,562 |  |  |  | 151,246 |  |  |  | 16,901 |  |  |  | 168,147 |
Total segment expenses adjusted for non-cash items |  | $ | 3,830,827 |  |  | $ | 206,203 |  |  | $ | 4,037,030 |  |  | $ | 3,981,488 |  |  | $ | 146,563 |  |  | $ | 4,128,051 |
Segment non-cash operating income |  | $ | 1,466,908 |  |  | $ | 16,299 |  |  | $ | 1,483,207 |  |  | $ | 1,343,052 |  |  | $ | 26,944 |  |  | $ | 1,369,996 |
Depreciation and amortization |  |  |  |  |  |  |  |  |  |  | (67,514 | ) |  |  |  |  |  |  |  |  |  |  | (34,440 | )
Stock-based compensation |  |  |  |  |  |  |  |  |  |  | (181,022 | ) |  |  |  |  |  |  |  |  |  |  | (304,600 | )
Corporate expenses |  |  |  |  |  |  |  |  |  |  | (347,545 | ) |  |  |  |  |  |  |  |  |  |  | (358,085 | )
All other not included in Segments (1) |  |  |  |  |  |  |  |  |  |  | 15,945 |  |  |  |  |  |  |  |  |  |  |  | - |
Income from Operations |  |  |  |  |  |  |  |  |  | $ | 903,071 |  |  |  |  |  |  |  |  |  |  | $ | 672,871 |
Total Assets (2) |  | $ | 11,450,424 |  |  | $ | 4,663,135 |  |  | $ | 16,113,559 |  |  | $ | 9,670,630 |  |  | $ | 4,039,069 |  |  | $ | 13,709,699 |
Payments for property and equipment and intangible assets |  | $ | 40,844 |  |  | $ | - |  |  | $ | 40,844 |  |  | $ | 65,783 |  |  | $ | - |  |  | $ | 65,783 |
Depreciation and amortization |  | $ | 66,581 |  |  | $ | 933 |  |  | $ | 67,514 |  |  | $ | 33,601 |  |  | $ | 839 |  |  | $ | 34,440 |
|  | For the Six Months Ended, |
|  | November 30, 2025 |  |  | November 30, 2024 |
|  | Hearing enhancement and protection |  |  | Hair and skin care |  |  | Consolidated |  |  | Hearing enhancement and protection |  |  | Hair and skin care |  |  | Consolidated |
Segment sales, net (1) |  | $ | 14,335,578 |  |  | $ | 639,499 |  |  | $ | 14,975,077 |  |  | $ | 12,747,792 |  |  | $ | 836,054 |  |  | $ | 13,583,846 |
Cost of sales (1) |  |  | 4,543,789 |  |  |  | 276,117 |  |  |  | 4,819,906 |  |  |  | 3,526,093 |  |  |  | 406,058 |  |  |  | 3,932,151 |
Gross profit (1) |  | $ | 9,791,789 |  |  | $ | 363,382 |  |  | $ | 10,155,171 |  |  | $ | 9,221,699 |  |  | $ | 429,996 |  |  | $ | 9,651,695 |
Operating expenses (Adjusted for non-cash items): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Sales and marketing |  | $ | 5,569,193 |  |  | $ | 307,665 |  |  | $ | 5,876,858 |  |  | $ | 5,689,850 |  |  | $ | 218,104 |  |  | $ | 5,907,954 |
Compensation and related taxes |  |  | 541,518 |  |  |  | - |  |  |  | 541,518 |  |  |  | 446,877 |  |  |  | 20,445 |  |  |  | 467,322 |
Professional and consulting |  |  | 904,667 |  |  |  | 16,025 |  |  |  | 920,692 |  |  |  | 1,015,652 |  |  |  | 3,280 |  |  |  | 1,018,932 |
General and administrative |  |  | 283,208 |  |  |  | 59,467 |  |  |  | 342,675 |  |  |  | 332,051 |  |  |  | 55,810 |  |  |  | 387,861 |
Total segment expenses adjusted for non-cash items |  | $ | 7,298,586 |  |  | $ | 383,157 |  |  | $ | 7,681,743 |  |  | $ | 7,484,430 |  |  | $ | 297,639 |  |  | $ | 7,782,069 |
Segment non-cash operating income |  | $ | 2,493,203 |  |  | $ | (19,775 | ) |  | $ | 2,473,428 |  |  | $ | 1,737,269 |  |  | $ | 132,357 |  |  | $ | 1,869,626 |
Depreciation and amortization |  |  |  |  |  |  |  |  |  |  | (129,601 | ) |  |  |  |  |  |  |  |  |  |  | (47,335 | )
Stock-based compensation |  |  |  |  |  |  |  |  |  |  | (380,234 | ) |  |  |  |  |  |  |  |  |  |  | (602,464 | )
Corporate expenses |  |  |  |  |  |  |  |  |  |  | (664,729 | ) |  |  |  |  |  |  |  |  |  |  | (687,659 | )
All other not included in segments (1) |  |  |  |  |  |  |  |  |  |  | 15,945 |  |  |  |  |  |  |  |  |  |  |  | - |
Income from Operations |  |  |  |  |  |  |  |  |  | $ | 1,314,809 |  |  |  |  |  |  |  |  |  |  | $ | 532,169 |
Total Assets (2) |  | $ | 11,450,424 |  |  | $ | 4,663,135 |  |  | $ | 16,113,559 |  |  | $ | 9,670,630 |  |  | $ | 4,039,069 |  |  | $ | 13,709,699 |
Payments for property and equipment and intangible assets |  | $ | 135,341 |  |  | $ | - |  |  | $ | 135,341 |  |  | $ | 107,623 |  |  | $ | - |  |  | $ | 107,623 |
Depreciation and amortization |  | $ | 127,736 |  |  | $ | 1,865 |  |  | $ | 129,601 |  |  | $ | 45,657 |  |  | $ | 1,678 |  |  | $ | 47,335 |
(1) | Results of operations including sales, cost of sales and gross profit relating to our newly incorporated subsidiary have been included in ‘All other not included in segments.’
(2) | As of November 30, 2025 and May 31, 2025, Total Assets in the Company's Hearing enhancement and protection segment includes $25,945 and $10,000 related to assets held by the Company’s recently incorporated subsidiary.
Geographic Area Information During the three months ended November 30, 2025 and 2024, approximately 96% and 90%, respectively, of our consolidated net sales were to customers located in the U.S. (based on the customer’s shipping address). During the six months ended November 30, 2025 and 2024, approximately 96% and 91%, respectively, 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. 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