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7. INCOME TAXES (Details 2)
12 Months Ended
May 31, 2021
May 31, 2020
May 31, 2019
Effective Income Tax Rate Reconciliation, Percent [Abstract]      
U.S. federal statutory tax rate 21.00% 21.00% 21.00%
State taxes, net of federal tax effect 0.60% 1.40% (1.00%)
Foreign rate differential 9.80% (21.50%) (0.70%)
Stock-based compensation (4.70%) (4.00%) (2.80%)
Research and development credit 4.00% 0.00% 1.50%
Change in valuation allowance (32.10%) 4.30% (15.60%)
Federal rate change impact 0.00% 0.00% 0.00%
Federal AMT refund (0.00%) (0.00%) (0.00%)
ASU 2016-09 adoption 0.00% 0.00% 0.00%
Controlled Foreign Corporation Liquidation 9.80% 0.00% 0.00%
Other (0.40%) (2.50%) (2.90%)
Effective tax rate 8.00% (1.30%) (0.50%)