v3.26.1
10. Income Taxes: Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)
May 31, 2026
May 31, 2025
Deferred tax assets    
Allowance for doubtful receivables $ 41,000 $ 118,500
Tax inventory adjustment 67,200 52,600
Allowance for obsolete inventory 145,900 165,500
Accrued professional fees 20,100 0
Accrued vacation 179,000 169,600
Warranty reserve 100,100 112,500
R&D capitalization 1,450,500 2,111,200
Stock options issued for services 537,700 117,700
Deferred Tax Assets, Gross 2,541,500 2,847,600
Deferred tax liabilities    
Excess tax depreciation (1,268,500) (1,249,600)
Net deferred tax assets $ 1,273,000 $ 1,598,000