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SCHEDULE OF EFFECTIVE INCOME TAX RECONCILIATION (Details) - USD ($) | 12 Months Ended
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May 31, 2023 | May 31, 2022
Income Tax Disclosure [Abstract] |  |
Computed “expected” tax benefit | $ 1,490,000 | $ 947,000
Change in valuation allowance | (1,973,000) | (1,022,000)
State income taxes, net of federal benefit | 583,000 | 300,000
Research and development tax credits |  | 50,000
Permanent tax differences and other | (17,000) | (197,000)
Stock based compensation benefit | (5,000) | 11,000
Foreign taxes of subsidiaries | (129,000) | (113,000)
Total current | $ (51,000) | $ (24,000)

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