v3.25.2
Property and Equipment
 12 Months Ended
May 31, 2025
Property, Plant and Equipment [Abstract]  
Property and Equipment

Note 5 – Property and Equipment

 

Property and equipment, stated at cost, consisted of the following:

 

             
   Estimated Life  May 31, 2025   May 31, 2024 
Promotional display racks  2 years  $62,944   $30,709 
Furniture and fixtures  5 years   57,137    5,759 
Computer equipment  3 years   18,558    22,130 
Plant equipment  5-10 years   390,028    264,168 
Office equipment  5-10 years   8,838    8,838 
Automobile  5 years   24,347    24,347 
Less: Accumulated depreciation      (149,591)   (95,003)
Total Property, plant and equipment, net     $412,261   $260,948 

 

Depreciation expense totaled $62,171 and $34,961 for the fiscal years ended May 31, 2025 and 2024, respectively. Of these amounts, $31,431 and $17,236 were classified within cost of sales for the years ended May 31, 2025 and 2024, respectively, with the remainder included in general and administrative expenses in the accompanying statements of operations.