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INCOME TAXES (Details Narrative) - USD ($)
12 Months Ended
May 31, 2022
May 31, 2021
May 31, 2020
Valuation allowance $ (278,000) $ 2,438,000 $ (118,000)
Federal      
Net operating loss carryforward (61,068,000) (64,298,000)  
Indefinite tax credit carryforwards 14,425,000    
Research and development tax credit carryforwards 2,362,000 2,201,000  
State      
Net operating loss carryforward (30,043,000) (29,812,000)  
Research and development tax credit carryforwards 6,152,000 $ 5,955,000  
Alternative minimum tax credit carryforwards $ 34,000