v3.25.2
Business Segment and Geographic Area Information (Tables)
 12 Months Ended
May 31, 2025
Segment Reporting [Abstract]  
Schedule of segment information
                              
   For the years ended,  
   May 31, 2025   May 31, 2024  
   Hearing
enhancement and
protection		   Hair and skin
care		   Consolidated   Hearing
enhancement and
protection		   Hair and skin
care		   Consolidated 
Sales, net  $24,735,101   $1,522,421   $26,257,522   $26,115,662   $1,382,877   $27,498,539 
Cost of sales   6,928,245    687,709    7,615,954    6,814,190    507,648    7,321,838 
Gross profit  $17,806,856   $834,712   $18,641,568   $19,301,472   $875,229   $20,176,701 
Operating expenses (Adjusted for non-cash items):                              
Sales and marketing  $11,000,206   $452,136   $11,452,342   $12,962,298   $486,756   $13,449,054 
Compensation and related taxes   814,603    32,547    847,150    753,383    44,278    797,661 
Professional and consulting   2,012,612    8,685    2,021,297    2,284,246    154,128    2,438,374 
General and administrative   467,540    184,284    651,824    585,566    7,336    592,902 
Total segment expenses adjusted for non-cash items  $14,294,961   $677,652   $14,972,613   $16,585,493   $692,498   $17,277,991 
Segment non-cash operating income  $3,511,895   $157,060   $3,668,955   $2,715,979   $182,731   $2,898,710 
Depreciation and amortization             148,498              130,610 
Stock-based compensation             1,108,934              267,183 
Corporate expenses (1)             1,250,158              997,537 
Income from Operations            $1,161,365             $1,503,380 
Total Assets (2)  $8,109,272   $4,760,523   $12,869,795   $7,802,282   $3,172,079   $10,974,361 
Payments for property and equipment and intangible assets  $392,428   $1,870   $394,298   $160,525   $—   $160,525 
Depreciation and amortization  $144,955   $3,543   $148,498   $125,057   $5,553   $130,610 

  

(1)

For the year ended May 31, 2025, compensation paid to the CFO for operational responsibilities within the business is excluded from corporate expenses and include in the respective segment costs.

 

For the year ended May 31, 2024, the former CFO's compensation related solely to public company responsibilities and is therefore entirely included in corporate expenses.

 

(2) As of May 31, 2025, Total Assets in the Company's Hearing enhancement and protection segment includes $10,000 related to cash held by the Company’s recently incorporated subsidiary.