Note 10 - Income Taxes (Tables)

12 Months Ended

May 31, 2026

Notes Tables

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

		May 31,				May 31,
		2026				2025
Deferred tax asset:
Net operating loss carryforward		$	1,757,711			$	-
Other			333,562				179,295
Total deferred tax asset			2,091,273				179,295
Deferred tax liability:
Depreciation and amortization recognized for tax in excess of financial			(4,378,229	)			(4,804,317	)
Deferred rent adjustments			(969,292	)			(1,167,327	)
Other			(3,855	)			-
Valuation allowance			(1,757,711	)			-
Net deferred tax liability		$	(5,017,814	)		$	(5,792,349	)

Summary of Net Change in Deferred Taxes [Table Text Block]

		2026				2025
Net operating loss carryforward		$	1,757,711			$	(1,051,595	)
Depreciation and amortization, tax reporting in excess of financial			426,088				356,192
Deferred rent adjustments			198,035				(1,167,327	)
Valuation allowance			(1,757,711	)			793,337
Other			150,412				122,002
Net change		$	774,535			$	(947,391	)

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

		2026				2025
Current income tax:
Federal		$	240,785			$	110,115
State			94,231				48,959
Deferred income tax expense (benefit)			(774,535	)			947,391
Provision (Benefit) for income taxes		$	(439,519	)		$	1,106,465

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

		2026								2025
		Tax Effect ($)				Rate Effect (%)				Tax Effect ($)				Rate Effect (%)
Tax (benefit) provision using statutory rates			(1,801,151	)			21	%			717,034				21	%
State income taxes (benefits)			(481,079	)			6				202,035				6
Permanent differences			82,634				1				27,510				1
Provision to return adjustment			2,366				-				277,608				7
Change in valuation allowance			1,757,711				21				(117,722	)			(3	)
Tax (benefit) provision per consolidated financial statements		$	(439,519	)			(5	)%		$	1,106,465				32	%