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SCHEDULE OF DEFERRED TAX ASSETS (Details) - USD ($) | May 31, 2023 | May 31, 2022
--- | --- | ---
Income Tax Disclosure [Abstract] |  |
Accounts receivable, principally due to allowance for doubtful accounts | $ 8,000 | $ 43,000
Inventory valuation | 188,000 | 237,000
Compensated absences | 118,000 | 120,000
Net operating loss carryforwards | 5,817,000 | 4,349,000
Tax credit carryforwards | 1,239,000 | 1,096,000
Deferred rent expense/Capitalized leases | 11,000 | 20,000
Stock Options | 1,296,000 | 1,035,000
Sec 174 capitalized costs | 284,000 |
Losses of foreign subsidiaries & other, net |  | 41,000
Accumulated depreciation and amortization | (21,000) | 26,000
Total deferred tax assets | 8,940,000 | 6,967,000
Less valuation allowance | (8,940,000) | (6,967,000)
Net deferred tax asset |  |

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