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INCOME TAXES (Details) - Deferred Tax - USD ($) | May 31, 2021 | May 31, 2020
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Deferred tax assets: |  |
Accounts receivable, principally due to allowance for doubtful accounts | $ 200,000 | $ 17,000
Inventory valuation | 387,000 | 16,000
Compensated absences | 85,000 | 64,000
Net operating loss carryforwards | 3,194,000 | 2,286,000
Tax credit carryforwards | 1,055,000 | 599,000
Deferred rent expense/Capitalized leases | 15,000 | 17,000
Stock Options | 613,000 | 304,000
Losses of foreign subsidiaries & Other, net | 370,000 | 304,000
Accumulated depreciation and amortization | (15,000) | 5,000
Total deferred tax assets | 5,904,000 | 3,612,000
Less valuation allowance | (5,904,000) | (3,612,000)
Net deferred tax asset |  |

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