10. Income Taxes: Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($) |
12 Months Ended | |||
|---|---|---|---|---|
May 31, 2025 |
May 31, 2024 |
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| Details | ||||
| Computed tax provision at the expected statutory rate | $ 2,317,000 | $ 2,293,400 | ||
| Tax effect of permanent differences | ||||
| Research tax credits | (489,692) | (407,675) | ||
| Foreign-derived intangible income deduction | (224,700) | (142,100) | ||
| Stock option costs | (11,682) | 48,500 | ||
| Other permanent differences | 24,300 | 2,800 | ||
| Other Adjustments | 4,774 | 127,075 | ||
| Provision for income taxes (Note 10) | [1] | $ 1,620,000 | $ 1,922,000 | |
| Effective income tax rate | 14.70% | 17.60% | ||
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| X | ||||||||||
- Definition Represents the monetary amount of Other Adjustments, during the indicated time period. No definition available.
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| X | ||||||||||
- Definition Represents the monetary amount of Stock option costs, during the indicated time period. No definition available.
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- Definition Percentage of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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| X | ||||||||||
- Definition The amount of income tax expense or benefit for the period computed by applying the domestic federal statutory tax rates to pretax income from continuing operations. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Amount of difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying statutory federal (national) tax rate to pretax income (loss) from continuing operation attributable to other reconciling item. Excludes state and local income tax expense (benefit), federal tax expense (benefit), statutory income tax expense (benefit) outside of country of domicile, tax credit, nondeductible expense, deduction, income tax settlement, income tax contingency, and cross-border tax law. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- References No definition available.
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| X | ||||||||||
- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to foreign tax credit. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to research tax credit. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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| X | ||||||||||
- References No definition available.
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