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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