SUPPLEMENTAL INFORMATION OF CASH FLOWS (Tables)

12 Months Ended

May 31, 2023

Supplemental Cash Flow Elements [Abstract]

SCHEDULE OF SUPPLEMENTAL INFORMATION OF CASH FLOWS

Supplemental information of cash flows for the years ended May 31, 2023 and 2022:

	2023		2022
Non-cash investing and financing activities:
Deconsolidation of variable interest entity	$	3,102,424	$	-
Right of use assets under operating lease	$	5,516,006	$	-
Refinancing of certain term loans	$	2,669,892	$	-
Acquisition of equipment through financing leases	$	-	$	24,441
Capital expenditures in accounts payable	$	145,062	$	126,128
Preferred dividend accrual	$	134,414	$	85,377
Supplemental information:
Interest paid	$	1,163,650	$	836,683
Income taxes paid	$	525,000	$	1,427,354