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INCOME TAXES (Details) - Deferred Tax - USD ($)
May 31, 2021
May 31, 2020
Deferred tax assets:    
Accounts receivable, principally due to allowance for doubtful accounts $ 200,000 $ 17,000
Inventory valuation 387,000 16,000
Compensated absences 85,000 64,000
Net operating loss carryforwards 3,195,000 2,286,000
Tax credit carryforwards 1,055,000 599,000
Deferred rent expense/Capitalized leases 14,000 17,000
Stock Options 299,000 181,000
Losses of foreign subsidiaries & Other, net 370,000 303,000
Accumulated depreciation and amortization (15,000) 5,000
Total deferred tax assets 5,590,000 3,488,000
Less valuation allowance (5,590,000) (3,488,000)
Net deferred tax asset