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INCOME TAXES (Details Narrative) - USD ($)
12 Months Ended
May 31, 2023
May 31, 2022
May 31, 2021
Valuation allowance $ (1,121,000) $ (278,000) $ 2,438,000
Federal      
Net operating loss carryforward (46,967,000) (61,068,000)  
Research and development tax credit carryforwards 2,923,000 2,362,000  
Alternative minimum tax credit carryforwards 14,425,000    
State      
Net operating loss carryforward (30,203,000) (30,043,000)  
Research and development tax credit carryforwards 6,623,000 $ 6,152,000  
Alternative minimum tax credit carryforwards $ 34,000