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INCOME TAXES (Details) - Deferred Tax - USD ($) | May 31, 2022 | May 31, 2021
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Deferred tax assets: |  |
Accounts receivable, principally due to allowance for doubtful accounts | $ 43,000 | $ 200,000
Inventory valuation | 237,000 | 387,000
Compensated absences | 120,000 | 85,000
Net operating loss carryforwards | 4,349,000 | 3,194,000
Tax credit carryforwards | 1,096,000 | 1,055,000
Deferred rent expense/Capitalized leases | 20,000 | 15,000
Stock Options | 1,035,000 | 613,000
Losses of foreign subsidiaries & Other, net | 41,000 | 370,000
Accumulated depreciation and amortization | 26,000 | (15,000)
Total deferred tax assets | 6,967,000 | 5,904,000
Less valuation allowance | (6,967,000) | (5,904,000)
Net deferred tax asset |  |

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