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SCHEDULE OF DEFERRED TAX ASSETS (Details) - USD ($) | May 31, 2024 | May 31, 2023
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Income Tax Disclosure [Abstract] |  |
Accounts receivable, principally due to allowance for credit losses | $ 5,000 | $ 8,000
Inventory valuation | 131,000 | 188,000
Compensated absences | 144,000 | 118,000
Net operating loss carryforwards | 6,658,000 | 5,817,000
Tax credit carryforwards | 1,380,000 | 1,239,000
Deferred rent expense/capitalized leases | 11,000 | 11,000
Stock options | 1,561,000 | 1,296,000
Sec 174 capitalized costs | 501,000 | 284,000
Losses of foreign subsidiaries and other, net | 2,000 |
Accumulated depreciation and amortization | (24,000) | (21,000)
Total deferred tax assets | 10,369,000 | 8,940,000
Less valuation allowance | (10,369,000) | (8,940,000)
Net deferred tax asset |  |

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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
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