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INCOME TAXES (Tables) | 12 Months Ended
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May 31, 2025
Income Tax Disclosure [Abstract] |
SCHEDULE OF PROVISION FOR INCOME TAXES | Provision for income taxes for the years ended May 31 consists of the following: SCHEDULE OF PROVISION FOR INCOME TAXES
|  | 2025 |  |  | 2024 |
|  | For the Year Ended May 31, |
|  | 2025 |  |  | 2024 |
Current: |  |  |  |  |  |  |  |
U.S. Federal |  | $ | - |  |  | $ | - |
Foreign Taxes Subsidiaries |  |  | - |  |  |  | (41,000 | )
State and local |  |  | (1,000 | ) |  |  | (1,000 | )
Total current |  |  | (1,000 | ) |  |  | (42,000 | )
Deferred: |  |  |  |  |  |  |  |
U.S. Federal |  |  | - |  |  |  | - |
State and local |  |  | - |  |  |  | - |
Total deferred |  |  | - |  |  |  | - |
Income tax expense |  | $ | (1,000 | ) |  | $ | (42,000 | )
SCHEDULE OF EFFECTIVE INCOME TAX RECONCILIATION | SCHEDULE OF EFFECTIVE INCOME TAX RECONCILIATION
|  | 2025 |  |  | 2024 |
|  | For the Year Ended May 31, |
|  | 2025 |  |  | 2024 |
Computed “expected” tax benefit |  | $ | 1,044,000 |  |  | $ | 1,247,000 |
Increase (reduction) in income taxes resulting from: |  |  |  |  |  |  |  |
Change in valuation allowance |  |  | (1,379,000 | ) |  |  | (1,428,000 | )
State income taxes, net of federal benefit |  |  | 337,000 |  |  |  | 459,000 |
Permanent tax differences and other |  |  | 75,000 |  |  |  | (148,000 | )
Stock based compensation benefit |  |  | (3,000 | ) |  |  | - |
Foreign taxes of subsidiaries |  |  | (75,000 | ) |  |  | (172,000 | )
Income tax expense |  | $ | (1,000 | ) |  | $ | (42,000 | )
SCHEDULE OF DEFERRED TAX ASSETS | The tax effect of significant temporary differences is presented below: SCHEDULE OF DEFERRED TAX ASSETS
|  | 2025 |  |  | 2024 |
|  | May 31, |
|  | 2025 |  |  | 2024 |
Deferred tax assets: |  |  |  |  |  |  |  |
Accounts receivable, principally due to allowance for credit losses |  | $ | 9,000 |  |  | $ | 5,000 |
Inventory valuation |  |  | 132,000 |  |  |  | 131,000 |
Compensated absences |  |  | 7,000 |  |  |  | 144,000 |
Net operating loss carryforwards |  |  | 7,840,000 |  |  |  | 6,658,000 |
Tax credit carryforwards |  |  | 89,000 |  |  |  | 1,380,000 |
Deferred rent expense/capitalized leases |  |  | 1,450,000 |  |  |  | 11,000 |
Stock options |  |  | 1,656,000 |  |  |  | 1,561,000 |
Sec 174 capitalized costs |  |  | 1,000 |  |  |  | 501,000 |
Losses of foreign subsidiaries and other, net |  |  | 567,000 |  |  |  | 2,000 |
Accumulated depreciation and amortization |  |  | (3,000 | ) |  |  | (24,000 | )
Total deferred tax assets |  |  | 11,748,000 |  |  |  | 10,369,000 |
Less valuation allowance |  |  | (11,748,000 | ) |  |  | (10,369,000 | )
Net deferred tax asset |  | $ | - |  |  | $ | - |

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