Note 23 - Fair Value Measurements (Tables)

3 Months Ended

Aug. 31, 2022

Notes Tables

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

								August 31,
	Level 1		Level 2		Level 3			2022
Financial assets
Cash and cash equivalents	$	490,643	$	—	$	—		$	490,643
Convertible notes receivable		—		—		269,440			269,440
Equity investments measured at fair value		1,563		1,629		5,687			8,879
Financial liabilities
Warrant liability		—		—		(12,707	)		(12,707	)
Contingent consideration		—		—		(16,218	)		(16,218	)
APHA 24 Convertible debenture		—		—		(216,270	)		(216,270	)
Total recurring fair value measurements	$	492,206	$	1,629	$	29,932		$	523,767

								May 31,
	Level 1		Level 2		Level 3			2022
Financial assets
Cash and cash equivalents	$	415,909		—		—		$	415,909
Convertible notes receivable		—		—		111,200			111,200
Equity investments measured at fair value		1,878		2,469		5,703			10,050
Financial liabilities
Warrant liability		—		—		(14,255	)		(14,255	)
Contingent consideration		—		—		(16,007	)		(16,007	)
APHA 24 Convertible debenture		—		—		(216,753	)		(216,753	)
Total recurring fair value measurements	$	417,787	$	2,469	$	(130,112	)	$	290,144

Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

									APHA 24
	Convertible		Warrant			Contingent			Convertible
	notes receivable		Liability			Consideration			Debt			Total
Balance, May 31, 2022	$	111,200	$	(14,255	)	$	(16,007	)	$	(216,753	)	$	(135,815	)
Additions		157,272		—			—			—			157,272
Unrealized gain (loss) on fair value		968		1,548			(211	)		483			2,788
Balance, August 31, 2022	$	269,440	$	(12,707	)	$	(16,218	)	$	(216,270	)	$	24,245

Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]

		Significant
	Valuation	unobservable
Financial asset / financial liability	technique	input	Inputs
APHA Convertible debentures	Black-Scholes	Volatility,	70%
		expected life (in years)	1.8
Warrant liability	Black-Scholes	Volatility,	70%
		expected life (in years)	2.5
Contingent consideration	Discounted cash flows	Discount rate,	5%
		achievement	25%
Convertible notes receivable	Black-Scholes	Effective interest rate,	20% - 22%
		conversion	0% to 60%