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7. INCOME TAXES (Details 2)
12 Months Ended
May 31, 2020
May 31, 2019
May 31, 2018
Effective Income Tax Rate Reconciliation, Percent [Abstract]      
U.S. federal statutory tax rate 21.00% 21.00% 28.60%
State taxes, net of federal tax effect 1.40% (1.00%) (16.70%)
Foreign rate differential (21.50%) (0.70%) 39.40%
Stock-based compensation (4.00%) (2.80%) 39.90%
Research and development credit 0.00% 1.50% 5.90%
Change in valuation allowance 4.30% (15.60%) (1349.20%)
Federal rate change impact 0.00% 0.00% 1419.70%
Federal AMT refund (0.00%) (0.00%) (20.00%)
ASU 2016-09 adoption 0.00% 0.00% (169.10%)
Other (2.50%) (2.90%) 5.40%
Effective tax rate (1.30%) (0.50%) (16.10%)