10. Income Taxes: Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) |
May 31, 2025 |
May 31, 2024 |
|---|---|---|
| Deferred tax assets | ||
| Allowance for doubtful receivables | $ 118,500 | $ 6,200 |
| Tax inventory adjustment | 52,600 | 57,300 |
| Allowance for obsolete inventory | 165,500 | 188,100 |
| Accrued vacation | 169,600 | 163,000 |
| Warranty reserve | 112,500 | 100,700 |
| R&D capitalization | 2,111,200 | 1,479,800 |
| Stock options issued for services | 117,700 | 181,200 |
| Deferred Tax Assets, Gross | 2,847,600 | 2,176,300 |
| Deferred tax liabilities | ||
| Excess tax depreciation | (1,249,600) | (1,163,685) |
| Net deferred tax assets | $ 1,598,000 | $ 1,012,615 |