10. Income Taxes: Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)		12 Months Ended
		May 31, 2023	May 31, 2022
Details
Computed tax provision at the expected statutory rate		$ 1,576,100	$ 536,800
State income tax - net of Federal tax benefit		(1,600)	1,100
Tax effect of permanent differences
Research tax credits		(283,600)	(275,400)
Foreign-derived intangible income deduction		(66,900)	(12,200)
Other permanent differences		900	3,100
Other Adjustments		(6,900)	63,600
Provision for income taxes (Note 10)	[1]	$ 1,218,000	$ 317,000
Effective income tax rate		16.20%	12.40%

[1] Note 10Note 10