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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)
12 Months Ended
May 31, 2014
May 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES    
Net (loss) income $ (215,660) $ 536,957
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:    
Depreciation and amortization 207,033 216,708
Change in provision for losses on accounts receivable (85,730) 2,539
Inventory reserve (35,591) 3,891
Gain on disposal of property and equipment (1,200)   
Stock option expense 11,003 20,865
Decrease in deferred rent liability (13,799) (5,076)
Decrease in deferred tax assets (217,000) 9,000
Changes in assets and liabilities:    
Accounts receivable (490,316) 326,317
Inventories (158,960) 245,960
Prepaid expenses and other 93,106 14,022
Other assets 35,091 7,173
Accounts payable and other accrued expenses 103,563 (5,454)
Accrued compensation (93,813) 21,135
Net cash (used in) provided by operating activities (862,273) 1,394,037
CASH FLOWS FROM INVESTING ACTIVITIES    
Purchases of property and equipment (137,234) (257,121)
Purchases of intangible assets (146,496)   
Proceeds from sales of property and equipment 1,200   
Net cash used in investing activities (282,530) (257,121)
CASH FLOWS FROM FINANCING ACTIVITIES:    
Proceeds from sale of common stock 150,000 250,000
Net payments on line of credit    (43,000)
Proceeds from exercise of stock options 35,275 51,514
Net cash provided by financing activities 185,275 258,514
Effect of exchange rate changes on cash (1,143) (2,976)
Net (decrease) increase in cash and cash equivalents (960,671) 1,392,454
CASH AND CASH EQUIVALENTS, beginning of year 2,469,796 1,077,342
CASH AND CASH EQUIVALENTS, end of year 1,509,125 2,469,796
Non-cash investing and financing activities:    
Payment of international regulatory approval fees in Exchange for $100,000 due on agreement to purchase Biomerica restricted stock 100,000   
Cash paid during the period for: Interest $ 142 $ 302