Iota Communications (IOTC) 10-Q 15 Apr 19 2019 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Nov. 30, 2018	Apr. 12, 2019
Document Information [Line Items]
Entity Registrant Name	Iota Communications, Inc.
Entity Central Index Key	0001095130
Trading Symbol	sbrt
Current Fiscal Year End Date	--05-31
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Common Stock, Shares Outstanding (in shares)		214,864,499
Document Type	10-Q
Document Period End Date	Nov. 30, 2018
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q2
Amendment Flag	false

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Nov. 30, 2018	May 31, 2018
Current Assets:
Cash	$ 688,936	$ 1,492,784
Accounts receivable, net of allowances for doubtful accounts of $676,000 and $0, respectively	548,279	83,500
Contract assets, net	228,222
Other current assets	1,416,311	722,633
Total Current Assets	2,881,748	2,298,917
Property and equipment, net	10,714,695	11,137,089
Due from related parties	105,805	63,490
Intangible assets, net of accumulated amortization of $45,375 and $0	832,625
Goodwill (b.)	5,249,891
Other assets	88,495	230,532
Total Assets	19,873,259	13,730,028
Current Liabilities:
Accounts payable and accrued expenses	13,417,821	7,945,564
Payroll liability	1,371,482	661,695
Advance payments		2,392,441
Service obligations	331,280	331,280
Deferred revenue	83,904	89,650
Contract liabilities	93,824
Warranty reserve	249,716
Debt subject to equity being issued	179,180
Convertible note payable	2,799,166
Notes payable	485,832
Total Current Liabilities	19,012,205	11,420,630
Deferred rent liability	1,806,291	1,699,799
Revenue-based notes, net of financing costs of $1,022,238 and $1,126,838	74,205,108	59,688,285
Long-term notes payable - related party	843,635	945,568
Long-term notes payable - officer	977,348	827,349
Asset retirement obligations	1,730,253	1,676,932
Total Liabilities	98,574,840	76,258,563
Commitments and Contingencies
Stockholders' Deficit:
Common stock, $.0001 par value; 600,000,000 shares authorized; 196,829,076 and 129,671,679 shares issued and outstanding, respectively	19,683	12,967
Additional paid-in capital	9,543,142
Accumulated deficit	(88,264,406)	(62,541,502)
Total Stockholders' Deficit	(78,701,581)	(62,528,535)
Total Liabilities and Stockholders' Deficit	19,873,259	13,730,028
Series A Preferred Stock [Member]
Stockholders' Deficit:
Convertible preferred stock, $.0001 par value; 5,000,000 shares authorized, no shares issued and outstanding

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - USD ($)	Nov. 30, 2018	May 31, 2018
Allowances for uncollectables	$ 676,000	$ 0
Accumulated amortization	45,375	0
Convertible debenture, debt discount	921,534	0
Financing cost	$ 1,022,238	$ 1,126,838
Series A, shares issued (in shares)	0	0
Series A, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	600,000,000	600,000,000
Common stock, shares issued (in shares)	196,829,076	129,671,679
Common stock, shares outstanding (in shares)	196,829,076	129,671,679
Series A Preferred Stock [Member]
Series A, shares authorized (in shares)	5,000,000	5,000,000
Series A, shares issued (in shares)	0	0
Series A, shares outstanding (in shares)	0	0

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Nov. 30, 2018	Nov. 30, 2017	Nov. 30, 2018	Nov. 30, 2017
Revenue	$ 743,248	$ 57,025	$ 793,044	$ 159,482
Cost of sales	698,677	10,302	731,654	41,727
Gross profit	44,571	46,723	61,390	117,755
Operating expenses:
Network related costs	1,200,258	1,707,680	3,610,205	3,310,677
Research and development	268,036	150,759	1,281,711	4,636
Selling, general and administrative	4,729,458	1,569,289	9,606,004	2,756,567
Depreciation and amortization	299,720	251,947	554,398	503,879
Stock based compensation	10,521,482		10,521,482
Total operating expenses	17,018,954	3,679,675	25,573,800	6,875,759
Loss from operations	(16,974,383)	(3,632,952)	(25,512,410)	(6,758,004)
Other income (expense):
Interest income			38,719
Interest expense	(172,242)	(65,845)	(216,041)	(121,446)
Other income (expense)	(33,172)	3,025	(33,172)	13,435
Total income (expense)	(205,414)	(62,820)	(210,494)	(108,011)
Loss before provision for income taxes	(17,179,797)	(3,695,772)	(25,722,904)	(6,866,015)
Provision for income taxes
Net loss	$ (17,179,797)	$ (3,695,772)	$ (25,722,904)	$ (6,866,015)
Loss per common share - basic and diluted (in dollars per share)	$ (0.11)	$ (0.03)	$ (0.18)	$ (0.05)
Weighted average shares outstanding - basic and diluted (in shares)	161,245,806	129,671,679	145,372,474	129,671,679

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Equity - 6 months ended Nov. 30, 2018 - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance (in shares) at May. 31, 2018		129,671,679
Balance at May. 31, 2018		$ 12,967		$ (62,541,502)	$ (62,528,535)
Stock based compensation - stock options			202,782		202,782
Advance payments converted to members equity prior to merger (in shares)		7,266,499
Advance payments converted to members equity prior to merger		$ 727	2,391,714		2,392,441
Distribution to M2M's former parent company			(5,061,334)		(5,061,334)
Recapitalization under reverse merger on September 1, 2018 (in shares)		43,434,034
Recapitalization under reverse merger on September 1, 2018		$ 4,343	876,259		880,602
Warrants issued in connection with reverse merger			3,992,000		3,992,000
Common stock issued for PPUs in connection with reverse merger (in shares)		15,906,864
Common stock issued for PPUs in connection with reverse merger		$ 1,591	5,965,409		5,967,000
Common stock issued for inducement (in shares)		300,000
Common stock issued for inducement		$ 30	277,170		277,200
Common stock issued for services (in shares)		250,000
Common stock issued for services		$ 25	82,475		82,500
Beneficial converstion feature on convertible debt and warrants			816,667		816,667
Net loss				(25,722,904)	(25,722,904)
Balance (in shares) at Nov. 30, 2018		196,829,076
Balance at Nov. 30, 2018		$ 19,683	$ 9,543,142	$ (88,264,406)	$ (78,701,581)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended	171 Months Ended
	Nov. 30, 2018	Nov. 30, 2017	Nov. 30, 2018	Nov. 30, 2017	May 31, 2018	Nov. 30, 2018
Cash flows from operating activities:
Net loss	$ (17,179,797)	$ (3,695,772)	$ (25,722,904)	$ (6,866,015)		$ (88,000,000)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock based compensation - stock options			202,782
Loss on sale of property and equipment			36,053	(7,350)
Warrants issued in connection with reverse merger			3,992,000
Common stock issued for PPUs in connection with reverse merger			5,967,000
Depreciation and amortization			556,802	503,879
Amortization of debt discount and deferred finance costs			223,516
Issuance of common stock for inducement			277,200
Issuance of common stock for services			82,500
Accretion of asset retirement obligations	13,149	12,925	26,401	25,850	$ 51,764
Changes in operating assets and liabilities:
Accounts receivable, net			(280,614)
Contract assets			245,776
Prepaid expenses and other current assets			(338,723)	(298,479)
Due from related party			(42,315)	(42,315)
Accounts payable and accrued expenses			1,738,980	1,741,906
Payroll liability			709,787	8,539
Advance payments				51,600
Deferred revenue			(5,746)	(5,854)
Deferred rent			106,492	153,215
Contract liabilites			34,439
Warranty reverse			39,122
Accrued interest on revenue-based notes			63,952	44,971
Net cash used in operating activities			(12,087,500)	(4,690,053)
Cash flows from investing activities:
Purchases of property and equipment			(76,575)	(409,898)
Purchase of note receivable - Solbright			(5,038,712)
Advances to Solbright			(827,700)
Security deposit			172,326
Cash acquired in merger			72,059
Net cash used in investing activities			(5,698,602)	(409,898)
Cash flows from financing activities:
Proceeds from revenue based notes, net			14,452,871	5,069,442
Proceeds from convertible notes payable			2,600,616
Payments on convertible notes			(69,300)
Payments on notes payable			(50,000)
Net cash provided by financing activities			16,982,254	5,285,937
Net increase (decrease) in cash			(803,848)	185,986
Cash - beginning of period			1,492,784	187,090	187,090
Cash - end of period	$ 688,936	$ 373,076	688,936	373,076	1,492,784	$ 688,936
Cash paid for:
Interest paid			223,325	36,607
Income taxes paid
Non cash investing and financing activities:
Additions to asset retirement costs			26,920
Non-cash distribution to M2M's former parent company			5,061,334
Beneficial conversion feature in connection with convertible debt issued and Black-Scholes market value of warrants			816,667
Advance Payments Converted to Equity			2,392,441		$ 2,392,441
Smartcomm [Member]
Cash flows from financing activities:
Proceeds from notes payable, related party				251,874
Payments on notes payable - officer			(101,933)
Officer [Member]
Cash flows from financing activities:
Proceeds from notes payable, related party			150,000
Payments on notes payable - officer				$ (35,379)

Note 1 - Description of Busines

Note 1 - Description of Business and Basis of Presentation	6 Months Ended
	Nov. 30, 2018
Notes to Financial Statements
Nature of Operations [Text Block]	NOTE 1 – DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION Description of Business Iota Communications, Inc., (f/k/a Solbright Group, Inc. )(the “Parent”), was formed in the State of Delaware on May 7, 1998. three M2M On July 30, 2018, September 1, 2018, Additionally, in July 2018, $5,038,712 5,038,712 Pursuant to the Merger Agreement, at the effective time of the Merger: ● Iota Networks’ outstanding 90,925,518 129,671,679 ● Iota Networks’ outstanding 14,559,737 15,906,864 ● Warrants to purchase 1,372,252 18,281,494 ● A total of $2,392,441 7,266,499 The Warrants are exercisable for a period of five $0.3753 The Merger Agreement, as amended, contained customary representations and warranties and pre- and post-closing covenants of each party and customary closing conditions. Breaches of the representations and warranties are subject to indemnification provisions. Iota Networks Iota Networks was organized in May 2013 Iota Networks is building and operating a Federal Communication Commission (“FCC”)-licensed nationwide wireless network dedicated to the rapidly emerging machine-to-machine industry. It employs FCC-licensed radio spectrum to ensure quality and reliability. Iota Networks’ network system connects standard Bluetooth Low Energy (BLE) and WiFi-based beacons and sensors to its cloud platform data store, from which any end-user application can access location, tracking, or sensor-based data for inclusion into end-user management systems. Iota Networks’ business model calls for building a nationwide wireless network by acquiring FCC spectrum licenses. The FCC regulates the airwaves at different frequencies (MHz and GHz) above the United States of America, and they license bandwidth at different spectrum frequencies using either an auction or application system. Iota Networks has used the FCC’s application system exclusively. The FCC places a limit of 20 one may Iota Networks also provides services to people who have already obtained a frequency license from other service providers through their license administration and network hosting program (“Network Hosting Services”). Owners of granted, but not 2 2 Arkados Arkados is the Company’s technology research and development subsidiary and has developed the Arktic™ software platform, a scalable and interoperable cloud-based system for sensing, gathering, storing and analyzing data as well as reporting critical information and implementing command and control. On Arktic™, the Company delivers applications currently focused on measurement and verification and predictive maintenance which can be used on single machines or through an entire facility, campus or city. Its software platform and applications are implemented with hardware products, such as gateways, sensors and cameras. Arkados is now reporting as part of the Iota Networks segment. ICS ICS provides solar engineering, procurement and construction services, as well as energy conservation services and solutions to commercial and buildings throughout the eastern United States. These services include energy consumption assessments and recommendations, as well as acting as the general contractor for light-emitting diode (“LED”) lighting retrofits, oil-to-natural gas boiler conversions and solar photovoltaic (“PV”) system installation. ICS also markets and sells the technology solutions of Arkados to help building owners save money. ICS sells its services directly to building owners and managers. Principles of Consolidation The unaudited condensed consolidated financial statements include the accounts of the Company, and its wholly-owned subsidiaries, which include Iota Networks, ICS and Arkados. Intercompany accounts and transactions have been eliminated in consolidation. Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission including Form 10 X. May 31, 2018 8 March 19, 2019. three six November 30, 2018 ( not May 31, 2019. Liquidity and Going Concern The Company’s primary need for liquidity is to fund the working capital needs of the business. The accompanying unaudited condensed consolidated financial statements have been prepared assuming that the Company will continue as a going concern. The Company has incurred net losses of approximately $88 $25.7 six November 30, 2018. November 30, 2018 May 31, 2018 six November 30, 2018. not The Company’s plan, through potential acquisitions and the continued promotion of its services to existing and potential customers, is to generate sufficient revenues to cover its anticipated expenses. The Company is currently exploring several options to meet its short-term cash requirements, including an equity raise or loan funding from third On September 20, 2018, $440,000, $40,000, $400,000 10 On October 31, 2018, $5,000,000. $2,500,000, $2,200,616, 10 Additionally, on January 11, 2019 March 2018 July 2018 $0.3753 20 1,372,252 18,281,494 21,937,793 20% January 11, 2019, $4,115,000 12,322,368 14,786,844 Although no may not 12 not

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	6 Months Ended
	Nov. 30, 2018
Notes to Financial Statements
Basis of Presentation and Significant Accounting Policies [Text Block]	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Revenue The Company accounts for revenue in accordance with Accounting Standards Codification (“ASC”) Topic 606, June 1, 2016, not not For purposes of this presentation, activities related to the Company’s wireless network carrier and industrial automation segment are classified under Iota Networks, activities related to the Company’s solar energy, LED lighting and heating plant implementation services are classified under ICS and activities related to the parent company are classified under Iota Communications, Inc. ICS Sales of products are recognized when the performance obligations are fulfilled, and the customer takes risk of ownership and assumes the risk of loss. Service revenue is recognized when the service is completed under ASC Topic 606. not Performance Obligations A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is the unit of account in ASC Topic 606. not not Payment is generally due within 30 45 no not Solar Installation and Construction Contracts The Company recognizes solar panel system design, construction and installation contract revenue over time, as performance obligations are satisfied, due to the continuous transfer of control to the customer. The Company has determined that individual contracts at a single location are generally accounted for as a single performance obligation and are not Changes to total estimated contract costs or losses, if any, are recognized in the period in which they are determined as assessed at the contract level. Pre-contract costs are expensed as incurred unless they are expected to be recovered from the client. Customer payments on solar system contracts are typically billed upon the successful completion of milestones written into the contract and are due within 30 45 Contract assets represent revenue recognized in excess of amounts billed and include unbilled receivables (typically for cost reimbursable contracts). Contract liabilities represent amounts billed to clients in excess of revenue recognized to date. The Company has recorded a loss reserve on contract assets as of November 30, 2018 $125,674. Variable Consideration The nature of the Company’s contracts gives rise to several types of variable consideration, including claims and unpriced change orders. The Company recognizes revenue for variable consideration when it is probable that a significant reversal in the amount of cumulative revenue recognized will not not The Company generally provides limited warranties for work performed under its solar system contracts. The warranty periods typically extend for a limited duration following substantial completion of the Company’s work on a project. The Company does not not November 30, 2018, $249,716. Remaining Unsatisfied Performance Obligations The Company’s remaining unsatisfied performance obligations as of November 30, 2018 $2,151,591 November 30, 2018. The Company expects to satisfy its remaining unsatisfied performance obligations as of November 30, 2018 may Iota Networks Arkados The Company enters into arrangements with end users for items which may 606 June 1, 2016. $66,650 $66,650 three six November 30, 2018 no three six November 30, 2017. Revenue Streams The Company derives revenues from FCC license services provided to customers who have already obtained a frequency license from other service providers which are classified as Network Hosting Services. Additionally, owners of granted, but not may 10% 10% Performance Obligations The Company’s contract’s transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. The Company has determined there are three The first second third first The Company recognizes the annual fee revenue related to the second Pursuant to its Network Hosting Services agreements, the Company also derives revenues from annual renewal fees from its Licensees for the purpose of covering costs associated with maintaining and operating the licenses. Annual renewal fee revenue is recognized ratably over the renewal period as the services are performed and additional revenue collected. The third Practical Expedients As part of ASC 606, not one Contract Modifications There were no three six November 30, 2018 2017. not Disaggregated revenues Revenue consists of the following by segments for the six November 30, 2018: Solar Services (a) Network Hosting Services (b) Application Sales (b) Software Licensing (c) Total $ 613,229 $ 90,412 $ 22,753 $ 66,650 $ 793,044 Revenue consists of the following by segments for the six November 30, 2017: Solar Services (a) Network Hosting Services (b) Application Sales (b) Software Licensing (c) Total $ - $ 104,571 $ 54,911 $ - $ 159,482 (a) (b) (c) Use of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, equity-based transactions and disclosure of contingent liabilities at the date of the financial statements and revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company believes the following critical accounting policies affect its more significant judgments and estimates used in the preparation of the financial statements. Significant estimates include the allowance for doubtful accounts, the useful life of plant and equipment, valuation of goodwill for impairment, and intangible assets, deferred tax asset and valuation allowance, and assumptions used in Black-Scholes-Merton, or BSM, valuation methods, such as expected volatility, risk-free interest rate, and expected dividend rate. Cash The Company considers investments in highly liquid instruments with a maturity of three not November 30, 2018 May 31, 2018. Accounts Receivable Accounts receivable are reported at their outstanding unpaid principal balances net of allowances for doubtful accounts. The Company provides for allowances for doubtful receivables based on management’s estimate of uncollectible amounts considering age, collection history, and any other factors considered appropriate. The Company writes off accounts receivable against the allowance for doubtful accounts when a balance is determined to be uncollectible. As of November 30, 2018 May 31, 2018, $676,000 Other R eceivables Other receivables are included in other current assets on the balance sheet include amounts due under the various programs including clients that participate in the Spectrum Partners Program (“Spectrum Partners”) (See Note 11 November 30, 2018 May 31, 2018, not Fair Value of Financial Instruments The carrying value of cash, accounts receivable, other receivables, accounts payable and accrued expenses, payroll liabilities and advances approximate their fair values based on the short-term maturity of these instruments. As defined in ASC 820, 820 1 3 The three 820 ● Level 1 1 ● Level 2 1, 2 ● Level 3 may Earnings (Loss) Per Share (“EPS”) Basic EPS is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding. Diluted EPS includes the effect from potential issuance of common stock, such as stock issuable pursuant to the exercise of stock options and warrants and the assumed conversion of convertible notes. Dilutive EPS is computed by dividing net income (loss) by the sum of the weighted average number of common stock outstanding, and the dilutive shares, The following table summarizes the securities that were excluded from the diluted per share calculation because the effect of including these potential shares was antidilutive even though the exercise price could be less than the average market price of the common shares: Three and Six Months Ended November 30, 2018 Convertible notes $ 3,100,000 Stock options 7,112,500 Warrants 25,620,800 Potentially dilutive securities $ 35,833,300 There were not three six November 30, 2017. Stock-based Compensation In computing the impact, the fair value of each option and/or warrant is estimated on the date of grant based on the Black-Scholes options-pricing model utilizing certain assumptions for a risk-free interest rate; volatility; and expected remaining lives of the awards. The assumptions used in calculating the fair value of share-based payment awards represent management’s best estimates, but these estimates involve inherent uncertainties and the application of management judgment. As a result, if factors change and the Company uses different assumptions, the Company’s stock-based compensation expense could be materially different in the future. In addition, the Company is required to estimate the expected forfeiture rate and only recognize expense for those shares expected to vest. In estimating the Company’s forfeiture rate, the Company analyzed its historical forfeiture rate, the remaining lives of unvested options, and the amount of vested options as a percentage of total options outstanding. If the Company’s actual forfeiture rate is materially different from its estimate, or if the Company reevaluates the forfeiture rate in the future, the stock-based compensation expense could be significantly different from what the Company has recorded in the current period. Property and Equipment Property and equipment are recorded at cost. Depreciation is computed using straight-line method over the estimated useful lives of the related assets, generally three fifteen $2,000 All site and tower costs are capitalized as construction-in-progress ("CIP"), as incurred. As tower sites become operational and are considered to be placed in service as radios are installed, at which time the Company transfers site specific CIP to capitalized site and tower equipment costs and begins to depreciate those assets on a straight-line basis over 10 5 5 7 Maintenance and repairs are charged to expense as incurred. At the time of retirement or other disposition of property and equipment, the cost and accumulated depreciation will be removed from the accounts and the resulting gain or loss, if any, will be reflected in operations. Software Development Costs The Company is developing software for a multi-layered system of application platforms that will utilize the GPS capabilities of the spectrum network and other leased network availability, to provide solutions for customers. The Company follows the guidance of ASC 985 20, As of November 30, 2018 May 31, 2018, no three six November 30, 2018 2017, $403,509 $782,524 $441,612 $895,503, Impairment of Long-Lived Assets The Company reviews long-lived assets, including definite-lived intangible assets, for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not three six November 30, 2018 2017, no Intangible Assets Intangible assets are recorded at acquisition cost less accumulated amortization and impairment. Definite lived intangible assets are amortized over their estimated useful life using the straight-line method, which is determined by identifying the period over which the cash flows from the asset are expected to be generated. Goodwill Goodwill represents the excess of the purchase price of acquired business over the estimated fair value of the identifiable net assets acquired. Goodwill is not May 31), not not not two The first no second second Convertible Instruments The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with accounting standards for “Accounting for Derivative Instruments and Hedging Activities.” ASC 815 three three not not The Company accounts for convertible instruments (when it has determined that the embedded conversion options should not ASC 815 40 not Deferred Rent The Company recognizes escalating rent provisions on a straight-line basis over the lease term. For leases associated with its tower site locations, the Company assumes all lease extension options will be exercised resulting in lease terms of 5 30 5 Asset Retirement Obligations The Company accounts for asset retirement obligations in accordance with authoritative guidance that requires entities to record the fair value of a liability for an asset retirement obligation in the period in which it is incurred. An asset retirement obligation is defined as a legal obligation associated with the retirement of tangible long-lived assets in which the timing and/or method of settlement may may not may may not The asset retirement obligations of the Company are associated with leases for its tower site locations. For purposes of estimating its asset retirement obligations, the Company assumes all lease extension options will be exercised for the tower site locations, consequently resulting in measurement periods of 5 30 Deferred License Service costs The Company incurs costs related to providing license services to their Spectrum Partners. These costs are frequency coordination fees and FCC filing fees. Per the Company’s accounting policy, these costs are expensed as incurred. Advertising and Marketing Costs and deferred finance charges The Company expenses advertising and marketing costs as they are incurred. Advertising and marketing expenses were $84,777 $201,223 $61,495 $92,080 three six November 30. 2018 2017, Broker fees associated with the procurement of SP program are deferred and capitalized as deferred financing costs offset against the revenue-based loans. These financing costs are amortized over the initial five $53,915 $104,601 $30,734 $61,467 three six November 30. 2018 2017, Research & Development Costs In accordance with ASC 730 10 25, $268,036 $1,281,711 $150,759 $4,636 three six November 30, 2018 2017, Reclassifications Certain reclassifications have been made to conform the prior period data to the current presentations. Accounts receivable, previously included with other current assets, is shown separately on the accompanying balance sheet as of May 31, 2018. Segment Policy The Company’s reportable segments, Iota Networks, ICS and Iota Communications, are distinguished by types of service, customers and methods used to provide their services. The operating results of these business segments are regularly reviewed by the Company’s chief operating decision maker. The Company evaluates performance based primarily on income (loss) from operations. Recent Accounting Pronouncements In August 2015, 2015 14, 606 2014 09 one December 15, 2017, December 15, 2016, 2014 09 June 1, 2018. 606 On February 25, 2016, No. 2016 02, 842 December 15, 2018, On May 10, 2017, 2017 09 718 December 15, 2017. 2017 09 not In January 2017, 2017 01, 805 December 15, 2017, June 1, 2018. 2017 01 not In August 2016, 2016 15, 230 2016 15 first 2019. 2016 15 not All other newly issued but not not

Note 3 - Acquisitions

Note 3 - Acquisitions	6 Months Ended
	Nov. 30, 2018
Notes to Financial Statements
Business Combination Disclosure [Text Block]	NOTE 3 - ACQUISITIONS Merger Agreement with Iota Networks, LLC Effective September 1, 2018, Effective September 1, 2018, On September 5, 2018, ● for all bookkeeping and accounting purposes, the closing of the Merger (the “Closing”) was to be deemed to have occurred at 12:01 first ● for the purposes of calculating the number of shares of Iota Communications’ common stock, $0.0001 1.5096; ● 43,434,034 Except as specifically amended by the Amendment, all of the other terms of the Merger Agreement remained in full force and effect. Pursuant to the Merger Agreement, as amended, at the effective time of the Merger: ● Iota Networks outstanding 90,925,518 129,671,679 ● Iota Networks outstanding 14,559,737 15,906,864 ● Warrants to purchase 1,372,252 18,281,494 ● A total of $2,392,441 7,266,499 Additionally, prior to the Merger, in July 2018, $5,038,712 5,038,712 As a result of the exchange of the profit participation units for the 15,906,869 $6.0 three six November 30, 2018. The Warrants are exercisable for a period of five $0.3753 $4.0 three six November 30, 2018. Immediately following the Merger, Iota Communications had 196,279,076 43,429,034 22.1% The Company obtained a 3 rd not The following table summarizes the allocation of the purchase price to the fair values of the assets acquired and liabilities assumed as of the transaction date: Consideration paid $ 880,602 Tangible assets acquired: Cash 72,059 Accounts receivable, net 184,165 Contract assets 473,998 Other current assets & prepaid expenses 354,955 Fixed assets - net 20,291 Security deposit 30,289 Total tangible assets 1,135,757 Assumed liabilities: Accounts payable 2,983,537 Accrued expenses 673,736 Contract liabilities 59,385 Accrued income tax 63,082 Warranty reserve 210,594 Debt subject to equity being issued 179,180 Advances from related party 827,700 Convertible debentures, net of debt discount 850,000 Notes payable 535,832 Total assumed liabilities 6,383,046 Net tangible (liabilities) (5,247,289 ) Intangible assets acquired: (a.) IP/technology/patents 210,000 Customer base 17,000 Tradenames - trademarks 510,500 Non-compete agreements 140,500 Total intangible assets acquired 878,000 Net assets acquired (4,369,289 ) Goodwill (b.) 5,249,891 a. These other intangible assets have a useful life of 4 5 6 may The primary items that generate goodwill include the value of the synergies between the acquired company and Iota Communications and the acquired assembled workforce, neither of which qualifies for recognition as an intangible asset. Goodwill is the excess of the purchase price over the preliminary fair value of the underlying net tangible and identifiable intangible assets. In accordance with applicable accounting standards, goodwill is not not Proforma Information The accompanying audited consolidated financial statements include the results of operations of Iota Communications for the three November 30, 2018. Iota Communications The following unaudited pro forma information presents the consolidated results of operations of Iota Communications and Iota Networks’ as if the Merger consummated on September 1, 2018 June 1, 2018. 2018 not six November 30, 2018 not may Six Months Ended November 30, 2018 Net revenue $ 1,638,526 Net loss $ (30,576,698 )

Note 4 - Other Current Assets

Note 4 - Other Current Assets	6 Months Ended
	Nov. 30, 2018
Notes to Financial Statements
Other Current Assets [Text Block]	NOTE 4 – OTHER CURRENT ASSSETS Other current assets at November 30, 2018 May 31, 2018, November 30, 2018 May 31, 2018 Other receivables $ 864,951 $ 542,058 Prepaid legal fees & other expense 551,360 180,575 Total prepaid expenses and other current assets $ 1,416,311 $ 722,633

Note 5 - Property and Equipment

Note 5 - Property and Equipment	6 Months Ended
	Nov. 30, 2018
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	NOTE 5 - Property and Equipment Property and equipment consists of the following: November 30, 2018 May 31, 2018 Site and tower equipment $ 3,477,900 $ 3,429,962 Network equipment 3,826,596 3,826,596 Asset retirement costs 1,514,867 1,487,947 Furniture, fixtures and equipment 276,959 278,825 Construction in progress 4,826,844 4,825,906 13,923,166 13,849,236 Less: accumulated depreciation (3,208,471 ) (2,712,147 ) Property and equipment, net $ 10,714,695 $ 11,137,089 Total depreciation expense for the three six November 30, 2018 2017 $254,045 $511,427 $251,947 $503,879,

Note 6 - Intangible Assets and

Note 6 - Intangible Assets and Goodwill	6 Months Ended
	Nov. 30, 2018
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	NOTE 6 - INTANGIBLE ASSETS AND GOODWILL Iota Communications completed a Merger with Iota Networks (Note 3 $5,249,891. May 31. The Merger also resulted in the acquisition of the following identifiable intangible assets as of November 30, 2018: Useful life (years) IP/Technology 5 $ 210,000 Customer base 5 17,000 Trade-name/marks 5 510,500 Non-compete 4 140,500 878,000 Less accumulated amortization (45,375 ) Total $ 832,625 The weighted average useful life remaining of identifiable intangible assets remaining is 4.6 Amortization of identifiable intangible assets for the three six November 30, 2018 $45,375. no three six November 30, 2017. As of November 30, 2018, four $183,156 2022 $100,000 2023

Note 7 - Accounts Payable and A

Note 7 - Accounts Payable and Accrued Expenses	6 Months Ended
	Nov. 30, 2018
Notes to Financial Statements
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	NOTE 7 – ACCOUNTS PAYABLE AND ACCRUED EXPENSES Accounts payable and accrued expenses consist of the following amounts: November 30, 2018 May 31, 2018 Accounts payable $ 12,386,427 $ 7,645,564 Accrued expenses 1,031,394 300,000 $ 13,417,821 $ 7,945,564

Note 8 - Advance Payments

Note 8 - Advance Payments	6 Months Ended
	Nov. 30, 2018
Notes to Financial Statements
Advance Payments [Text Block]	NOTE 8 – Advance Payments As of May 31, 2018, $2,392,441

Note 9 - Warranty Reserve

Note 9 - Warranty Reserve	6 Months Ended
	Nov. 30, 2018
Notes to Financial Statements
Product Warranty Disclosure [Text Block]	NOTE 9 – WARRANTY RESERVE As of November 30, 2018, $249,716. $39,122 $0 three six November 30, 2018 2017, May 31, 2018 The following table provides a roll forward of the Company’s warranty reserve: Balance upon acquisition, September 1, 2018 $ 210,594 Accrual for warranties issued 39,122 Settlements made - Ending balance, November 30, 2018 $ 249,716

Note 10 - Convertible Debenture

Note 10 - Convertible Debentures and Notes Payable	6 Months Ended
	Nov. 30, 2018
Notes to Financial Statements
Debt Disclosure [Text Block]	NOTE 10 – CONVERTIBLE DEBENTURES AND NOTES PAYABLE As of November 30, 2018, November 30, 2018 10% Convertible note payable, due June 19, 2019 $ 150,000 9% Convertible note payable, due December 29, 2018, currently in default 222,952 9% Convertible note payable due December 29, 2018, currently in default 407,748 8% Convertible note payable due March 31, 2019, currently in default 165,567 Convertible note payable, LIBOR plus 10%, due October 31, 2019 1,852,899 $ 2,799,166 The above convertible notes included debt discounts totaling $921,534 November 30, 2018. $ 223,516 three six November 30, 2018. The notes payable were all assumed as part of the Merger. As of November 30, 2018, November 30, 2018 Notes payable dated 2011, currently in default, at interest of 0% to 16% $ 91,020 Notes payable dated 2011, currently in default, at interest of 8% 74,812 Note payable, dated August 11, 2016, currently in default, with interest of 12% 150,000 Note payable, dated March 31, 2016, currently in default, with interest at 12% 10,000 Note payable, dated May 6, 2016, currently in default, with interest at 12% 10,000 Note payable, dated April 20, 2018, currently in default, with interest at 10% 50,000 Note payable, dated March 1, 2017, currently in default, with interest at 12% 100,000 $ 485,832 Total interest expense related to the above notes and convertible debentures was $ 15,162 three six November 30, 2018. Assumed Convertible debentures As part of the Merger (Note 4 Convertible Debt On June 19, 2018, $150,000 10%, June 19, 2019, 180 40% 20 $ 3,740 three six November 30, 2018. On June 28, 2018, two 9% $700,000, December 31, 2018, two $1.00 40% 30 not $69,300 three November 30, 2018. two $630,700 November 30, 2018. $ 15,707 three six November 30, 2018. Transactions since Merger Securities Purchase Agreement As of September 20, 2018, $400,000, $440,000 “September 600,000 100,000 The Convertible Note has a principal balance of $440,000 $40,000 March 31, 2019. one 8% not 7 140% may $0.60 two may 10 first 90 100% 91st 120% not The September three $0.60 September September The issuance of the Convertible Note resulted in a discount from the beneficial conversion feature totaling $178,757 $176,000, 100,000 $45,343, six November 30, 2018. $ 165,567 three six November 30, 2018. $ 7,703 three six November 30, 2018. AIP Financing On October 31, 2018, 10% $5,000,000, 100% At the initial closing of the Note Purchase and Sale Transaction, which occurred on October 31, 2018 ( $2,500,000. $2,261,616 $238,384 The AIP Convertible Note issued in the Initial Closing has a principal balance of $2,500,000, one 10% 10% may $0.0001 $1.50 five may As condition precedents to AIP purchasing the AIP Convertible Note: ● the Company granted to the Security Agent (on behalf of itself and the Holder) a first ● the Company, and each Subsidiary, delivered to the Security Agent (on behalf of itself and the Holder) a notarized affidavit of Confession of Judgment to further secure all of the Company’s obligations under the AIP Purchase Agreement and the AIP Convertible Note; ● each Subsidiary executed and delivered to the Security Agent (on behalf of itself and the Holder) a Guarantee, guaranteeing all of the Company’s obligations under the AIP Purchase Agreement and the AIP Convertible Note; ● the Company pledged to the Security Agent (on behalf of itself and AIP) all of the shares or membership interests (as applicable) of all of the Subsidiaries held by the Company; and ● certain principals of the Company executed and delivered to the Security Agent (on behalf of itself and the Holder) a Lock-Up Agreement, which provided that each such shareholder will not 60 In relation to this transaction, the Company recorded a debt discount related to the beneficial conversion feature, and deferred finance costs totaling $705,051. $ 57,949 three six November 30, 2018, $ 0 three six November 30, 2017, Total interest expense for all notes was $449,442 $493,241 $65,845 $121,446 three six November 30, 2018 2017,

Note 11 - Revenue-based Notes a

Note 11 - Revenue-based Notes and Accrued Interest	6 Months Ended
	Nov. 30, 2018
Notes to Financial Statements
Revenue Based Notes and Accrued Interest [Text Block]	NOTE 11 – Revenue-Based Notes and Accrued Interest Revenue based notes, debt securities and accrued interest consists of the following: November 30, 2018 May 31, 2018 Spectrum Partners program $ 66,259,304 $ 52,030,566 Reservations program 1,932,025 1,838,050 Accrued interest on reservations pool program 174,780 109,890 Solutions pool program 6,861,237 6,836,617 Total revenue-based notes 75,227,346 60,815,123 Financing costs (1,022,238 ) (1,126,838 ) Total revenue-based notes, net $ 74,205,108 $ 59,688,285 Spectrum Partners Program The Company’s Spectrum Partners Program include revenue-based notes and represents a noncurrent liability of the Company, which is a component provision of its spectrum lease agreements with its licensees. The Company determined that due to the provisions of ASC 470 10 25, Maturities of these noncurrent debt obligations over the next five not ten The source of repayment is the respective licensees' allocable shares of a quarterly revenue pool established by the Company, payable one The revenue pool consists of ten one Allocation of revenue pool payments are to be applied in the following order of priority: (i) First, to any outstanding loan amount until fully paid; (ii) Thereafter, to lease payments; (iii) If, however, the agreement has been terminated or not There was no three six November 30, 2018 2017. Reservation Program Notes The Company’s reservation program, initially launched in April 2017, Pursuant to the terms of the Company’s Reservation Program, a Licensee agrees to loan funds to the Company for the purpose of constructing its spectrum licenses when granted by the FCC. The loan term is ten 7% not ten Total interest expense related to financing costs of this program was approximately $33,347 $64,889 $27,516 $44,972 three six November 30, 2018 2017, Solutions Pool Program The Company’s Solutions Pool Program, initially launched in April 2017, There was no three six November 30, 2018 2017.

Note 12 - Notes Payable to Offi

Note 12 - Notes Payable to Officer	6 Months Ended
	Nov. 30, 2018
Notes to Financial Statements
Notes Payable to Officer [Text Block]	NOTE 12 - Notes Payable to OFFICER On February 6, 2017, three $950,000. $60,714, six November 30, 2018 $150,000 $0, 2% 8%. December 31, 2017 not December 31, 2023. The note provides for alternative payments in equity, whereunder the Company may The outstanding principal balance of this loan is $977,348 $827,349 November 30, 2018 May 31, 2018, $6,805 $13,061 $4,596 $9,317 three six November 30, 2018 2017,

Note 13 - Asset Retirement Obli

Note 13 - Asset Retirement Obligations	6 Months Ended
	Nov. 30, 2018
Notes to Financial Statements
Asset Retirement Obligation Disclosure [Text Block]	NOTE 13 - Asset Retirement Obligations The following is a summary of the Company’s asset retirement obligations: November 30, 2018 May 31, 2018 As of beginning of period, $ 1,676,932 $ 1,619,354 Liabilities incurred 26,920 5,814 Accretion expense 26,401 51,764 At end of period $ 1,730,253 $ 1,676,932 Accretion expense related to the asset retirement obligations was $13,149 $26,401 $12,925 25,850 three six November 30, 2018,

Note 14 - Related Party Transac

Note 14 - Related Party Transactions	6 Months Ended
	Nov. 30, 2018
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	NOTE 14 - RELATED PARTY TRANSACTIONS The Company has engaged in transactions with Smartcomm, and its related entities, including advances of funds and allocations of shared expenses (e.g. payroll and office rent). An officer of the Company is the majority member in Smartcomm. Smartcomm License Services, LLC (“Smartcomm Services”) is a single member limited liability company wholly-owned by Smartcomm. The Company's obligations to this Smartcomm-controlled entity is the result of cash advances received by the Company. Shared Staffing and Related Payroll Costs The Company has maintained an informal employee payroll expense sharing arrangement with Smartcomm. The Company recognizes a credit offset to employee payroll costs with a corresponding charge against its outstanding liability to Smartcomm pertaining to Smartcomm's allocated share of employee payroll costs. The employee payroll cost allocations under this arrangement are determined by management based on the estimated amounts of time employees were providing services to the two For the three six November 30, 2018 2017, $35,807 $64,344 $27,454 $54,908, Shared Office Space The Company shares office space with Smartcomm and allocates a portion of the rent expense to Smartcomm. For the three six November 30, 2018 2017, $54,614 $109,229 $54,614 $109,229, $1,404 $2,341 $1,675 $3,350, Note Payable – Related Party As of September 1, 2016, $3,971,824, December 31, 2023. 2% 8%. December 31, 2017 not December 31, 2023. The note provides for alternative payments in equity, whereunder the Company may For the six November 30, 2018, $19,972 $135,695, $13,790 November 30, 2018 May 31, 2018. $843,635 $945,568, November 30, 2018 May 31, 2018, Guaranteed Payments and Promissory Note The Company makes periodic disbursements of guaranteed payments to the two six November 30, 2018 2017, $800,000 $400,000 $145,000 $72,500 The Company has an interest-bearing promissory note with an officer, dated February 6, 2017 ( one December 31, 2023, first 8 Pursuant to the agreement between the Spectrum Officers, to the extent the one not first three six November 30, 2018 2017, $0 $0 $0 $35,379,

Note 15 - Stockholders' Equity

Note 15 - Stockholders' Equity	6 Months Ended
	Nov. 30, 2018
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	NOTE 15 - STOCKHOLDERS’ EQUITY Convertible Preferred Stock On April 28, 2017, $0.001 may 5,000,000 none November 30, 2018 May 31, 2018. Upon effectiveness of the Amendment, the Board of Directors has authority to issue shares of Preferred Stock from time to time on terms it may one On May 1, 2017, 5,000,000 No November 30, 2018 May 31, 2018. Dividends Cash dividends accrue on each share of Series A Preferred Stock, at the rate of 4% first March, June, September December June 1, 2017. not not November 30, 2018, no Equity Transactions During the Period The following transactions affected the Company’s Stockholders’ Deficit: On October 3, 2018, 129,300 $0.89 On October 9, 2018, 100,000 $0.91 On October 16, 2018, 70,700 June 29, 2018 On November 29, 2018, 250,000 $0.33 See Note 3 16

Note 16 - Stock-based Compensat

Note 16 - Stock-based Compensation	6 Months Ended
	Nov. 30, 2018
Notes to Financial Statements
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	NOTE 16 – STOCK-BASED COMPENSATION The Company accounted for its stock-based compensation in accordance with the fair value recognition provisions of FASB ASC Topic 718, 2017 Equity Incentive Plan The Board of Directors approved the Company’s 2017 “2017 April 27, 2017 2017 April 28, 2017. may 2017 10,000,000 Options The Company granted 4,000,000 six November 30, 2018. no six November 30, 2017. Compensation based stock option activity for qualified and unqualified stock options are summarized as follows: Weighted Average Shares Exercise Price Outstanding at May 31, 2018 6,520,834 $ 1.12 Granted 4,000,000 0.99 Exercised - - Expired or cancelled (3,408,334 ) 1.09 Outstanding at November 30, 2018 7,112,500 $ 1.06 The following table summarizes information about options to purchase shares of the Company’s common stock outstanding and exercisable at November 30, 2018: Weighted- Weighted- Average Average Range of Outstanding Remaining Life Exercise Number exercise prices Options In Years Price Exercisable $0.60 1,000,000 7.40 $ 0.60 1,000,000 0.99 4,000,000 9.77 0.99 250,000 1.20 1,562,500 6.08 1.20 1,562,500 2.00 550,000 3.58 2.00 550,000 7,112,500 8.15 $ 1.06 3,362,500 The compensation expense attributed to the issuance of the options is recognized as they are vested. The employee stock option plan stock options are exercisable for ten three The aggregate intrinsic value totaled $45,800 $0.65 November 30, 2018, On September 5, 2018, 4,000,000 September 5, 2018, $0.99 250,000 $0.99; $0.99; 103.06%; 2.9%; 0%; 6.25 Total compensation expense related to the options was $202,782 $202,782 $0 $0 three six November 30, 2018 2017, November 30, 2018, $3,041,727 Warrants The issuance of warrants to purchase shares of the Company's common stock including those attributed to debt issuances are summarized as follows: Weighted Average Shares Exercise Price Outstanding at May 31, 2018 7,260,641 $ 1.15 Granted 19,781,493 0.39 Exercised (300,000 ) 0.60 Expired or cancelled (1,121,334 ) 2.00 Outstanding at November 30, 2018 25,620,800 $ 0.56 The following table summarizes information about warrants outstanding and exercisable at November 30, 2018: Outstanding and exercisable Weighted- Weighted- Range of Average Average Exercise Number Remaining Life Exercise Number Prices Outstanding in Years Price Exercisable $ 0.38 18,281,494 4.76 $ 0.38 18,281,494 0.60 1,808,928 4.54 0.60 1,808,928 1.00 2,494,888 1.45 1.00 2,494,888 1.20 2,868,823 0.74 1.20 2,868,823 2.00 166,667 0.41 2.00 166,667 25,620,800 3.94 $ 0.56 25,620,800 The expense attributed to the issuances of the warrants was recognized as they vested/earned. These warrants are exercisable for three five Issuances of warrants to purchase shares of the Company's common stock were as follows: a. On June 28, 2018, 900,000 five $0.60 two 8 b. In August 2018, 300,000 192,453 c. On September 20, 2018, $400,000, $440,000 600,000 three $0.60 In connection with the Merger (Note 3 18,281,494 five $0.3753 $ 4.0 three six November 30, 2018.

Note 17 - Commitments and Conti

Note 17 - Commitments and Contingencies	6 Months Ended
	Nov. 30, 2018
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	NOTE 17 – COMMITMENTS AND CONTINGENCIES Compensatory Arrangements of Certain Officers Employment Agreement with Barclay Knapp Simultaneously with the consummation of the Merger, the Company entered into a two one not 90 may Pursuant to the Knapp Employment Agreement, Mr. Knapp will earn an initial base annual salary of $450,000, may 100% 2017 16 may Employment Agreement with Terrence DeFranco Simultaneously with the consummation of the Merger, the Company entered into a two one not 90 may Pursuant to the DeFranco Employment Agreement, Mr. DeFranco will earn an initial base annual salary of $375,000, may 100% 2017 4,000,000 16 may Leases The Company leases tower space in various geographic locations across the United States, upon and through which its spectrum network is being developed. Generally, these leases are for an initial five 3%. one 5 13. The Company leases office space in Phoenix, Arizona. The lease expired on February 28, 2019. August 2018, January 1, 2019. 65 five $18,000 $20,000 65 five $38,845 $18,000 10 $52,309 $104,617 $52,309 $104,617 three six November 30, 2018 2017, The Company leases office space in New Hope, Pennsylvania. The lease expired on December 31, 2018, March 31, 2019, $54,948 $109,896 $54,948 $109,896 three six November 30, 2018 2017, In May 2016, third 64 first two $5,176 10 $6,000 61 64. $7,166 three six November 30, 2018 2017 $16,097 $32,193 $16,097 $32,193, The future minimum rental payments for these lease obligations over the next five For the twelve-month period ended November 30, Tower Sites Office space Total 2019 $ 4,142,945 $ 233,438 $ 4,376,383 2020 4,235,265 292,878 4,528,143 2021 4,345,196 300,757 4,645,953 2022 4,464,606 235,983 4,700,589 2023 3,316,844 241,810 3,558,654 Thereafter 11,536,054 122,362 11,658,416 $ 32,040,910 $ 1,427,228 $ 33,468,138 The deferred rent liability associated with these leases is $1,806,291 $1,699,799 November 30, 2018 May 31, 2018, The Company periodically enters into residential apartment leases for terms of 12 no 12 $1,675 $6,810 $4,800 $9,600 three six November 30, 2018 2017, Legal Claims From time to time, the Company may not David Alcorn Professional Corporation, et al. v. M2M Spectrum Networks, LLC, et al. On September 7, 2018, $900,000 no November 30, 2018 May 31, 2018. Vertical Ventures II, LLC et al v. Smartcomm, LLC et al On July 21, 2015, Smartcomm and Iota Networks have sued the manager of one first The Company has accrued $300,000 November 30, 2018. Dorothy Agar et al v. Michael Judy et al In April 2014, $25,000 $25,000. no may not Other The Company is currently the defendant of a lawsuit from a subcontractor seeking damages in excess of $255,000.

Note 18 - Concentrations of Cre

Note 18 - Concentrations of Credit Risk	6 Months Ended
	Nov. 30, 2018
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	NOTE 18 - CONCENTRATIONS OF CREDIT RISK Cash Deposits Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash deposits. Accounts at each institution are insured by the Federal Deposit Insurance Corporation ("FDIC") up to $250,000. November 30, 2018 May 31, 2018, $116,000 $1,081,000, Net Sales Three customers accounted for 89% six November 30, 2018, Customer 1 44 % Customer 2 33 % Customer 3 12 % Accounts Receivable One customer accounted for 20% November 30, 2018, Customer 1 20 % There were no six November 30, 2017. no May 31, 2018.

Note 19 - Business Segment Info

Note 19 - Business Segment Information	6 Months Ended
	Nov. 30, 2018
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	NOTE 19 - BUSINESS SEGMENT INFORMATION As of November 30, 2018, three The Company’s reportable segments are distinguished by types of service, customers and methods used to provide their services. The operating results of these business segments are regularly reviewed by the Company’s chief operating decision maker. The accounting policies of each of the segments are the same as those described in the Summary of Significant Accounting Policies in Note 2. ICS’s net sales for the six November 30, 2018 Operating results for the business segments of the Company were as follows: Iota Communications ICS Iota Networks Total Three Months Ended November 30, 2018 Net sales $ 66,650 $ 613,299 $ 63,299 $ 743,248 Loss from operations $ (11,701,875 ) $ (268,492 ) $ (5,004,016 ) $ (16,974,383 ) Three Months Ended November 30, 2017 Net sales $ - $ - $ 57,025 $ 57,025 Loss from operations $ - $ - $ (3,632,952 ) $ (3,632,952 ) Six Months Ended November 30, 2018 Net sales $ 66,650 $ 613,229 $ 113,165 $ 793,044 Loss from operations $ (11,701,875 ) $ (268,492 ) $ (13,542,043 ) $ (25,512,410 ) Six Months Ended November 30, 2017 Net sales $ - $ - $ 159,482 $ 159,482 Loss from operations $ - $ - $ (6,758,004 ) $ (6,758,004 ) Total Assets November 30, 2018 $ 5,608,172 $ 2,147,527 $ 12,117,560 $ 19,873,259 May 31, 2018 $ - $ - $ 13,730,028 $ 13,730,028

Note 20 - Subsequent Events

Note 20 - Subsequent Events	6 Months Ended
	Nov. 30, 2018
Notes to Financial Statements
Subsequent Events [Text Block]	NOTE 20 – SUBSEQUENT EVENTS Tender Offer On January 11, 2019, 21,937,793 20% 81% $4,625,000 12,322,368 14,786,844 $4,115,000 14,351,047 20% $6.7 third May 31, 2019. 14,735,423 In January 2019, 400,000 two In February 2019, 1,000,000 On March 13, 2019, 1,500,000 On March 13, 2019, 400,000 one Iota Spectrum Partners, LP On March 7, 2019, 800 Final definitive documents are subject to change and are qualified in their entirety by reference to the final, executed transaction documents.

Significant Accounting Policies

Significant Accounting Policies (Policies)	6 Months Ended
	Nov. 30, 2018
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Principles of Consolidation The unaudited condensed consolidated financial statements include the accounts of the Company, and its wholly-owned subsidiaries, which include Iota Networks, ICS and Arkados. Intercompany accounts and transactions have been eliminated in consolidation.
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission including Form 10 X. May 31, 2018 8 March 19, 2019. three six November 30, 2018 ( not May 31, 2019.
Liquidity and Going Concern, Policy [Policy Text Block]	Liquidity and Going Concern The Company’s primary need for liquidity is to fund the working capital needs of the business. The accompanying unaudited condensed consolidated financial statements have been prepared assuming that the Company will continue as a going concern. The Company has incurred net losses of approximately $88 $25.7 six November 30, 2018. November 30, 2018 May 31, 2018 six November 30, 2018. not The Company’s plan, through potential acquisitions and the continued promotion of its services to existing and potential customers, is to generate sufficient revenues to cover its anticipated expenses. The Company is currently exploring several options to meet its short-term cash requirements, including an equity raise or loan funding from third On September 20, 2018, $440,000, $40,000, $400,000 10 On October 31, 2018, $5,000,000. $2,500,000, $2,200,616, 10 Additionally, on January 11, 2019 March 2018 July 2018 $0.3753 20 1,372,252 18,281,494 21,937,793 20% January 11, 2019, $4,115,000 12,322,368 14,786,844 Although no may not 12 not
Revenue from Contract with Customer [Policy Text Block]	Revenue The Company accounts for revenue in accordance with Accounting Standards Codification (“ASC”) Topic 606, June 1, 2016, not not For purposes of this presentation, activities related to the Company’s wireless network carrier and industrial automation segment are classified under Iota Networks, activities related to the Company’s solar energy, LED lighting and heating plant implementation services are classified under ICS and activities related to the parent company are classified under Iota Communications, Inc. ICS Sales of products are recognized when the performance obligations are fulfilled, and the customer takes risk of ownership and assumes the risk of loss. Service revenue is recognized when the service is completed under ASC Topic 606. not Performance Obligations A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is the unit of account in ASC Topic 606. not not Payment is generally due within 30 45 no not Solar Installation and Construction Contracts The Company recognizes solar panel system design, construction and installation contract revenue over time, as performance obligations are satisfied, due to the continuous transfer of control to the customer. The Company has determined that individual contracts at a single location are generally accounted for as a single performance obligation and are not Changes to total estimated contract costs or losses, if any, are recognized in the period in which they are determined as assessed at the contract level. Pre-contract costs are expensed as incurred unless they are expected to be recovered from the client. Customer payments on solar system contracts are typically billed upon the successful completion of milestones written into the contract and are due within 30 45 Contract assets represent revenue recognized in excess of amounts billed and include unbilled receivables (typically for cost reimbursable contracts). Contract liabilities represent amounts billed to clients in excess of revenue recognized to date. The Company has recorded a loss reserve on contract assets as of November 30, 2018 $125,674. Variable Consideration The nature of the Company’s contracts gives rise to several types of variable consideration, including claims and unpriced change orders. The Company recognizes revenue for variable consideration when it is probable that a significant reversal in the amount of cumulative revenue recognized will not not The Company generally provides limited warranties for work performed under its solar system contracts. The warranty periods typically extend for a limited duration following substantial completion of the Company’s work on a project. The Company does not not November 30, 2018, $249,716. Remaining Unsatisfied Performance Obligations The Company’s remaining unsatisfied performance obligations as of November 30, 2018 $2,151,591 November 30, 2018. The Company expects to satisfy its remaining unsatisfied performance obligations as of November 30, 2018 may Iota Networks Arkados The Company enters into arrangements with end users for items which may 606 June 1, 2016. $66,650 $66,650 three six November 30, 2018 no three six November 30, 2017. Revenue Streams The Company derives revenues from FCC license services provided to customers who have already obtained a frequency license from other service providers which are classified as Network Hosting Services. Additionally, owners of granted, but not may 10% 10% Performance Obligations The Company’s contract’s transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. The Company has determined there are three The first second third first The Company recognizes the annual fee revenue related to the second Pursuant to its Network Hosting Services agreements, the Company also derives revenues from annual renewal fees from its Licensees for the purpose of covering costs associated with maintaining and operating the licenses. Annual renewal fee revenue is recognized ratably over the renewal period as the services are performed and additional revenue collected. The third Practical Expedients As part of ASC 606, not one Contract Modifications There were no three six November 30, 2018 2017. not Disaggregated revenues Revenue consists of the following by segments for the six November 30, 2018: Solar Services (a) Network Hosting Services (b) Application Sales (b) Software Licensing (c) Total $ 613,229 $ 90,412 $ 22,753 $ 66,650 $ 793,044 Revenue consists of the following by segments for the six November 30, 2017: Solar Services (a) Network Hosting Services (b) Application Sales (b) Software Licensing (c) Total $ - $ 104,571 $ 54,911 $ - $ 159,482 (a) (b) (c)
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, equity-based transactions and disclosure of contingent liabilities at the date of the financial statements and revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company believes the following critical accounting policies affect its more significant judgments and estimates used in the preparation of the financial statements. Significant estimates include the allowance for doubtful accounts, the useful life of plant and equipment, valuation of goodwill for impairment, and intangible assets, deferred tax asset and valuation allowance, and assumptions used in Black-Scholes-Merton, or BSM, valuation methods, such as expected volatility, risk-free interest rate, and expected dividend rate.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash The Company considers investments in highly liquid instruments with a maturity of three not November 30, 2018 May 31, 2018.
Receivables, Policy [Policy Text Block]	Accounts Receivable Accounts receivable are reported at their outstanding unpaid principal balances net of allowances for doubtful accounts. The Company provides for allowances for doubtful receivables based on management’s estimate of uncollectible amounts considering age, collection history, and any other factors considered appropriate. The Company writes off accounts receivable against the allowance for doubtful accounts when a balance is determined to be uncollectible. As of November 30, 2018 May 31, 2018, $676,000
Trade and Other Accounts Receivable, Policy [Policy Text Block]	Other R eceivables Other receivables are included in other current assets on the balance sheet include amounts due under the various programs including clients that participate in the Spectrum Partners Program (“Spectrum Partners”) (See Note 11 November 30, 2018 May 31, 2018, not
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments The carrying value of cash, accounts receivable, other receivables, accounts payable and accrued expenses, payroll liabilities and advances approximate their fair values based on the short-term maturity of these instruments. As defined in ASC 820, 820 1 3 The three 820 ● Level 1 1 ● Level 2 1, 2 ● Level 3 may
Earnings Per Share, Policy [Policy Text Block]	Earnings (Loss) Per Share (“EPS”) Basic EPS is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding. Diluted EPS includes the effect from potential issuance of common stock, such as stock issuable pursuant to the exercise of stock options and warrants and the assumed conversion of convertible notes. Dilutive EPS is computed by dividing net income (loss) by the sum of the weighted average number of common stock outstanding, and the dilutive shares, The following table summarizes the securities that were excluded from the diluted per share calculation because the effect of including these potential shares was antidilutive even though the exercise price could be less than the average market price of the common shares: Three and Six Months Ended November 30, 2018 Convertible notes $ 3,100,000 Stock options 7,112,500 Warrants 25,620,800 Potentially dilutive securities $ 35,833,300 There were not three six November 30, 2017.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Stock-based Compensation In computing the impact, the fair value of each option and/or warrant is estimated on the date of grant based on the Black-Scholes options-pricing model utilizing certain assumptions for a risk-free interest rate; volatility; and expected remaining lives of the awards. The assumptions used in calculating the fair value of share-based payment awards represent management’s best estimates, but these estimates involve inherent uncertainties and the application of management judgment. As a result, if factors change and the Company uses different assumptions, the Company’s stock-based compensation expense could be materially different in the future. In addition, the Company is required to estimate the expected forfeiture rate and only recognize expense for those shares expected to vest. In estimating the Company’s forfeiture rate, the Company analyzed its historical forfeiture rate, the remaining lives of unvested options, and the amount of vested options as a percentage of total options outstanding. If the Company’s actual forfeiture rate is materially different from its estimate, or if the Company reevaluates the forfeiture rate in the future, the stock-based compensation expense could be significantly different from what the Company has recorded in the current period.
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment Property and equipment are recorded at cost. Depreciation is computed using straight-line method over the estimated useful lives of the related assets, generally three fifteen $2,000 All site and tower costs are capitalized as construction-in-progress ("CIP"), as incurred. As tower sites become operational and are considered to be placed in service as radios are installed, at which time the Company transfers site specific CIP to capitalized site and tower equipment costs and begins to depreciate those assets on a straight-line basis over 10 5 5 7 Maintenance and repairs are charged to expense as incurred. At the time of retirement or other disposition of property and equipment, the cost and accumulated depreciation will be removed from the accounts and the resulting gain or loss, if any, will be reflected in operations.
Research, Development, and Computer Software, Policy [Policy Text Block]	Software Development Costs The Company is developing software for a multi-layered system of application platforms that will utilize the GPS capabilities of the spectrum network and other leased network availability, to provide solutions for customers. The Company follows the guidance of ASC 985 20, As of November 30, 2018 May 31, 2018, no three six November 30, 2018 2017, $403,509 $782,524 $441,612 $895,503,
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment of Long-Lived Assets The Company reviews long-lived assets, including definite-lived intangible assets, for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not three six November 30, 2018 2017, no
Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]	Intangible Assets Intangible assets are recorded at acquisition cost less accumulated amortization and impairment. Definite lived intangible assets are amortized over their estimated useful life using the straight-line method, which is determined by identifying the period over which the cash flows from the asset are expected to be generated.
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill Goodwill represents the excess of the purchase price of acquired business over the estimated fair value of the identifiable net assets acquired. Goodwill is not May 31), not not not two The first no second second
Derivatives, Policy [Policy Text Block]	Convertible Instruments The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with accounting standards for “Accounting for Derivative Instruments and Hedging Activities.” ASC 815 three three not not The Company accounts for convertible instruments (when it has determined that the embedded conversion options should not ASC 815 40 not
Deferred Rent, Policy [Policy Text Block]	Deferred Rent The Company recognizes escalating rent provisions on a straight-line basis over the lease term. For leases associated with its tower site locations, the Company assumes all lease extension options will be exercised resulting in lease terms of 5 30 5
Asset Retirement Obligation [Policy Text Block]	Asset Retirement Obligations The Company accounts for asset retirement obligations in accordance with authoritative guidance that requires entities to record the fair value of a liability for an asset retirement obligation in the period in which it is incurred. An asset retirement obligation is defined as a legal obligation associated with the retirement of tangible long-lived assets in which the timing and/or method of settlement may may not may may not The asset retirement obligations of the Company are associated with leases for its tower site locations. For purposes of estimating its asset retirement obligations, the Company assumes all lease extension options will be exercised for the tower site locations, consequently resulting in measurement periods of 5 30
Cost of Goods and Service Sold, Deferred License Service Cost [Policy Text Block]	Deferred License Service costs The Company incurs costs related to providing license services to their Spectrum Partners. These costs are frequency coordination fees and FCC filing fees. Per the Company’s accounting policy, these costs are expensed as incurred.
Advertising and Marketing Cost, and Deferred Finance Charges, Policy [Policy Text Block]	Advertising and Marketing Costs and deferred finance charges The Company expenses advertising and marketing costs as they are incurred. Advertising and marketing expenses were $84,777 $201,223 $61,495 $92,080 three six November 30. 2018 2017, Broker fees associated with the procurement of SP program are deferred and capitalized as deferred financing costs offset against the revenue-based loans. These financing costs are amortized over the initial five $53,915 $104,601 $30,734 $61,467 three six November 30. 2018 2017,
Research and Development Expense, Policy [Policy Text Block]	Research & Development Costs In accordance with ASC 730 10 25, $268,036 $1,281,711 $150,759 $4,636 three six November 30, 2018 2017,
Reclassification, Policy [Policy Text Block]	Reclassifications Certain reclassifications have been made to conform the prior period data to the current presentations. Accounts receivable, previously included with other current assets, is shown separately on the accompanying balance sheet as of May 31, 2018.
Segment Reporting, Policy [Policy Text Block]	Segment Policy The Company’s reportable segments, Iota Networks, ICS and Iota Communications, are distinguished by types of service, customers and methods used to provide their services. The operating results of these business segments are regularly reviewed by the Company’s chief operating decision maker. The Company evaluates performance based primarily on income (loss) from operations.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements In August 2015, 2015 14, 606 2014 09 one December 15, 2017, December 15, 2016, 2014 09 June 1, 2018. 606 On February 25, 2016, No. 2016 02, 842 December 15, 2018, On May 10, 2017, 2017 09 718 December 15, 2017. 2017 09 not In January 2017, 2017 01, 805 December 15, 2017, June 1, 2018. 2017 01 not In August 2016, 2016 15, 230 2016 15 first 2019. 2016 15 not All other newly issued but not not

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Nov. 30, 2018
Notes Tables
Disaggregation of Revenue [Table Text Block]	Solar Services (a) Network Hosting Services (b) Application Sales (b) Software Licensing (c) Total $ 613,229 $ 90,412 $ 22,753 $ 66,650 $ 793,044 Solar Services (a) Network Hosting Services (b) Application Sales (b) Software Licensing (c) Total $ - $ 104,571 $ 54,911 $ - $ 159,482
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	Three and Six Months Ended November 30, 2018 Convertible notes $ 3,100,000 Stock options 7,112,500 Warrants 25,620,800 Potentially dilutive securities $ 35,833,300

Note 3 - Acquisitions (Tables)

Note 3 - Acquisitions (Tables)	6 Months Ended
	Nov. 30, 2018
Notes Tables
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	Consideration paid $ 880,602 Tangible assets acquired: Cash 72,059 Accounts receivable, net 184,165 Contract assets 473,998 Other current assets & prepaid expenses 354,955 Fixed assets - net 20,291 Security deposit 30,289 Total tangible assets 1,135,757 Assumed liabilities: Accounts payable 2,983,537 Accrued expenses 673,736 Contract liabilities 59,385 Accrued income tax 63,082 Warranty reserve 210,594 Debt subject to equity being issued 179,180 Advances from related party 827,700 Convertible debentures, net of debt discount 850,000 Notes payable 535,832 Total assumed liabilities 6,383,046 Net tangible (liabilities) (5,247,289 ) Intangible assets acquired: (a.) IP/technology/patents 210,000 Customer base 17,000 Tradenames - trademarks 510,500 Non-compete agreements 140,500 Total intangible assets acquired 878,000 Net assets acquired (4,369,289 ) Goodwill (b.) 5,249,891
Business Acquisition, Pro Forma Information [Table Text Block]	Six Months Ended November 30, 2018 Net revenue $ 1,638,526 Net loss $ (30,576,698 )

Note 4 - Other Current Assets (

Note 4 - Other Current Assets (Tables)	6 Months Ended
	Nov. 30, 2018
Notes Tables
Schedule of Other Current Assets [Table Text Block]	November 30, 2018 May 31, 2018 Other receivables $ 864,951 $ 542,058 Prepaid legal fees & other expense 551,360 180,575 Total prepaid expenses and other current assets $ 1,416,311 $ 722,633

Note 5 - Property and Equipme_2

Note 5 - Property and Equipment (Tables)	6 Months Ended
	Nov. 30, 2018
Notes Tables
Property, Plant and Equipment [Table Text Block]	November 30, 2018 May 31, 2018 Site and tower equipment $ 3,477,900 $ 3,429,962 Network equipment 3,826,596 3,826,596 Asset retirement costs 1,514,867 1,487,947 Furniture, fixtures and equipment 276,959 278,825 Construction in progress 4,826,844 4,825,906 13,923,166 13,849,236 Less: accumulated depreciation (3,208,471 ) (2,712,147 ) Property and equipment, net $ 10,714,695 $ 11,137,089

Note 6 - Intangible Assets an_2

Note 6 - Intangible Assets and Goodwill (Tables)	6 Months Ended
	Nov. 30, 2018
Notes Tables
Schedule of Intangible Assets and Goodwill [Table Text Block]	Useful life (years) IP/Technology 5 $ 210,000 Customer base 5 17,000 Trade-name/marks 5 510,500 Non-compete 4 140,500 878,000 Less accumulated amortization (45,375 ) Total $ 832,625

Note 7 - Accounts Payable and_2

Note 7 - Accounts Payable and Accrued Expenses (Tables)	6 Months Ended
	Nov. 30, 2018
Notes Tables
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]	November 30, 2018 May 31, 2018 Accounts payable $ 12,386,427 $ 7,645,564 Accrued expenses 1,031,394 300,000 $ 13,417,821 $ 7,945,564

Note 9 - Warranty Reserve (Tabl

Note 9 - Warranty Reserve (Tables)	6 Months Ended
	Nov. 30, 2018
Notes Tables
Schedule of Product Warranty Liability [Table Text Block]	Balance upon acquisition, September 1, 2018 $ 210,594 Accrual for warranties issued 39,122 Settlements made - Ending balance, November 30, 2018 $ 249,716

Note 10 - Convertible Debentu_2

Note 10 - Convertible Debentures and Notes Payable (Tables)	6 Months Ended
	Nov. 30, 2018
Notes Tables
Convertible Debt [Table Text Block]	November 30, 2018 10% Convertible note payable, due June 19, 2019 $ 150,000 9% Convertible note payable, due December 29, 2018, currently in default 222,952 9% Convertible note payable due December 29, 2018, currently in default 407,748 8% Convertible note payable due March 31, 2019, currently in default 165,567 Convertible note payable, LIBOR plus 10%, due October 31, 2019 1,852,899 $ 2,799,166
Schedule of Debt [Table Text Block]	November 30, 2018 Notes payable dated 2011, currently in default, at interest of 0% to 16% $ 91,020 Notes payable dated 2011, currently in default, at interest of 8% 74,812 Note payable, dated August 11, 2016, currently in default, with interest of 12% 150,000 Note payable, dated March 31, 2016, currently in default, with interest at 12% 10,000 Note payable, dated May 6, 2016, currently in default, with interest at 12% 10,000 Note payable, dated April 20, 2018, currently in default, with interest at 10% 50,000 Note payable, dated March 1, 2017, currently in default, with interest at 12% 100,000 $ 485,832

Note 11 - Revenue-based Notes_2

Note 11 - Revenue-based Notes and Accrued Interest (Tables)	6 Months Ended
	Nov. 30, 2018
Notes Tables
Schedule of Long-term Debt Instruments [Table Text Block]	November 30, 2018 May 31, 2018 Spectrum Partners program $ 66,259,304 $ 52,030,566 Reservations program 1,932,025 1,838,050 Accrued interest on reservations pool program 174,780 109,890 Solutions pool program 6,861,237 6,836,617 Total revenue-based notes 75,227,346 60,815,123 Financing costs (1,022,238 ) (1,126,838 ) Total revenue-based notes, net $ 74,205,108 $ 59,688,285

Note 13 - Asset Retirement Ob_2

Note 13 - Asset Retirement Obligations (Tables)	6 Months Ended
	Nov. 30, 2018
Notes Tables
Schedule of Asset Retirement Obligations [Table Text Block]	November 30, 2018 May 31, 2018 As of beginning of period, $ 1,676,932 $ 1,619,354 Liabilities incurred 26,920 5,814 Accretion expense 26,401 51,764 At end of period $ 1,730,253 $ 1,676,932

Note 16 - Stock-based Compens_2

Note 16 - Stock-based Compensation (Tables)	6 Months Ended
	Nov. 30, 2018
Notes Tables
Share-based Compensation, Stock Options, Activity [Table Text Block]	Weighted Average Shares Exercise Price Outstanding at May 31, 2018 6,520,834 $ 1.12 Granted 4,000,000 0.99 Exercised - - Expired or cancelled (3,408,334 ) 1.09 Outstanding at November 30, 2018 7,112,500 $ 1.06
Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]	Weighted- Weighted- Average Average Range of Outstanding Remaining Life Exercise Number exercise prices Options In Years Price Exercisable $0.60 1,000,000 7.40 $ 0.60 1,000,000 0.99 4,000,000 9.77 0.99 250,000 1.20 1,562,500 6.08 1.20 1,562,500 2.00 550,000 3.58 2.00 550,000 7,112,500 8.15 $ 1.06 3,362,500
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	Weighted Average Shares Exercise Price Outstanding at May 31, 2018 7,260,641 $ 1.15 Granted 19,781,493 0.39 Exercised (300,000 ) 0.60 Expired or cancelled (1,121,334 ) 2.00 Outstanding at November 30, 2018 25,620,800 $ 0.56
Schedule of Other Share-based Compensation, Activity [Table Text Block]	Outstanding and exercisable Weighted- Weighted- Range of Average Average Exercise Number Remaining Life Exercise Number Prices Outstanding in Years Price Exercisable $ 0.38 18,281,494 4.76 $ 0.38 18,281,494 0.60 1,808,928 4.54 0.60 1,808,928 1.00 2,494,888 1.45 1.00 2,494,888 1.20 2,868,823 0.74 1.20 2,868,823 2.00 166,667 0.41 2.00 166,667 25,620,800 3.94 $ 0.56 25,620,800

Note 17 - Commitments and Con_2

Note 17 - Commitments and Contingencies (Tables)	6 Months Ended
	Nov. 30, 2018
Notes Tables
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	For the twelve-month period ended November 30, Tower Sites Office space Total 2019 $ 4,142,945 $ 233,438 $ 4,376,383 2020 4,235,265 292,878 4,528,143 2021 4,345,196 300,757 4,645,953 2022 4,464,606 235,983 4,700,589 2023 3,316,844 241,810 3,558,654 Thereafter 11,536,054 122,362 11,658,416 $ 32,040,910 $ 1,427,228 $ 33,468,138

Note 18 - Concentrations of C_2

Note 18 - Concentrations of Credit Risk (Tables)	6 Months Ended
	Nov. 30, 2018
Notes Tables
Schedules of Concentration of Risk, by Risk Factor [Table Text Block]	Customer 1 44 % Customer 2 33 % Customer 3 12 % Customer 1 20 %

Note 19 - Business Segment In_2

Note 19 - Business Segment Information (Tables)	6 Months Ended
	Nov. 30, 2018
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Iota Communications ICS Iota Networks Total Three Months Ended November 30, 2018 Net sales $ 66,650 $ 613,299 $ 63,299 $ 743,248 Loss from operations $ (11,701,875 ) $ (268,492 ) $ (5,004,016 ) $ (16,974,383 ) Three Months Ended November 30, 2017 Net sales $ - $ - $ 57,025 $ 57,025 Loss from operations $ - $ - $ (3,632,952 ) $ (3,632,952 ) Six Months Ended November 30, 2018 Net sales $ 66,650 $ 613,229 $ 113,165 $ 793,044 Loss from operations $ (11,701,875 ) $ (268,492 ) $ (13,542,043 ) $ (25,512,410 ) Six Months Ended November 30, 2017 Net sales $ - $ - $ 159,482 $ 159,482 Loss from operations $ - $ - $ (6,758,004 ) $ (6,758,004 ) Total Assets November 30, 2018 $ 5,608,172 $ 2,147,527 $ 12,117,560 $ 19,873,259 May 31, 2018 $ - $ - $ 13,730,028 $ 13,730,028

Note 1 - Description of Busin_2

Note 1 - Description of Business and Basis of Presentation (Details Textual) - USD ($)	Jan. 11, 2019	Sep. 20, 2018	Sep. 01, 2018	Oct. 31, 2018	Jul. 31, 2018	May 31, 2019	Nov. 30, 2018	Nov. 30, 2017	Nov. 30, 2018	Nov. 30, 2017	May 31, 2018	Nov. 30, 2018
Advance Payments Converted to Equity									$ 2,392,441		$ 2,392,441
Class of Warrant or Right, Exercise Price of Warrants or Rights							$ 0.56		$ 0.56			$ 0.56
Net Income (Loss) Attributable to Parent, Total							$ (17,179,797)	$ (3,695,772)	$ (25,722,904)	(6,866,015)		$ (88,000,000)
Proceeds from Convertible Debt									$ 2,600,616
Subsequent Event [Member]
Stock Issued During Period, Shares, New Issues						14,735,423
Convertible Promissory Note [Member]
Debt Instrument, Face Amount		$ 440,000		$ 2,500,000
Debt Instrument, Unamortized Discount, Total		40,000
Proceeds from Convertible Debt		$ 400,000
Note Purchase Agreement [Member]
Proceeds from Convertible Debt				2,200,616
Line of Credit Facility, Maximum Borrowing Capacity				$ 5,000,000
Common Stock [Member]
Stock Issued During Period, Shares, Advance Payments Converted To Equity									7,266,499
Net Income (Loss) Attributable to Parent, Total
Common Stock [Member] | Subsequent Event [Member]
Stock Issued During Period, Shares, New Issues	14,786,844
Warrants to Purchase Common Stock [Member] | Subsequent Event [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	21,937,793
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.3753
Class of Warrant or Right, Bonus percentage of Securities Called by Warrants or Rights	20.00%
Proceeds from Warrant Exercises	$ 4,115,000
Class of Warrant or Right Exercised in Period	12,322,368
Merger Agreement with Iota Networks, LLC [Member]
Business Acquisition, Number of Common Shares Acquired			90,925,518		90,925,518
Business Acquisition, Number of Profit Participation Units Acquired			14,559,737		14,559,737
Advance Payments Converted to Equity			$ 2,392,441		$ 2,392,441
Merger Agreement with Iota Networks, LLC [Member] | Common Stock [Member]
Stock Issued During Period, Shares, Advance Payments Converted To Equity			7,266,499		7,266,499
Merger Agreement with Iota Networks, LLC [Member] | Warrant to Purchase Common Equity Units [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights			1,372,252		1,372,252
Warrants and Rights Outstanding, Term			5 years		5 years
Class of Warrant or Right, Exercise Price of Warrants or Rights					$ 0.3753
Merger Agreement with Iota Networks, LLC [Member] | Warrants to Purchase Common Stock [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights			18,281,494		18,281,494
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 0.3753				$ 0.3753		$ 0.3753			$ 0.3753
Merger Agreement with Iota Networks, LLC [Member] | Common Stock Issued for Common Equity Units [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares			129,671,679		129,671,679
Merger Agreement with Iota Networks, LLC [Member] | Common Stock Issued for Profit Performance Units [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares			15,906,864		15,906,864
Convert Debt to Common Stock [Member]
Debt Conversion, Original Debt, Amount					$ 5,038,712
Debt Conversion, Converted Instrument, Shares Issued					5,038,712

Note 2 - Summary of Significa_3

Note 2 - Summary of Significant Accounting Policies (Details Textual) - USD ($)		3 Months Ended		6 Months Ended
		Nov. 30, 2018	Nov. 30, 2017	Nov. 30, 2018	Nov. 30, 2017	Aug. 31, 2018	May 31, 2018
Contract with Customer, Asset, Accumulated Allowance for Credit Loss		$ 125,674		$ 125,674
Standard Product Warranty Accrual, Ending Balance		249,716		249,716		$ 210,594
Revenue, Remaining Performance Obligation, Amount		2,151,591		2,151,591
Revenue from Contract with Customer, Including Assessed Tax		$ 743,248	$ 57,025	$ 793,044	$ 159,482
Percentage of Original Amount, License and Equipment Administration Fee		10.00%		10.00%
Percentage of Annual Renewal Fee Charges		10.00%		10.00%
Cash Equivalents, at Carrying Value, Total		$ 0		$ 0			$ 0
Allowance for Doubtful Accounts Receivable, Current, Ending Balance		676,000		676,000			$ 0
Capitalized Cost Limitation Amount, Useful Life Greater than One Year				2,000
Asset Impairment Charges, Total		0	0	0	0
Advertising Expense		84,777	61,495	$ 201,223	92,080
Amortization Period of Financing Cost				5 years
Amortization of Debt Issuance Costs		53,915	30,734	$ 104,601	61,467
Research and Development Expense, Total		268,036	150,759	$ 1,281,711	4,636
Lease Associate with Office Space [Member]
Initial Lease Term, Assumed				5 years
Selling, General and Administrative Expenses [Member]
Research and Development Expense, Software (Excluding Acquired in Process Cost)		$ 403,509	441,612	$ 782,524	895,503
Capitalized Site and Tower Equipment [Member]
Property, Plant and Equipment, Useful Life				10 years
Hardware [Member]
Property, Plant and Equipment, Useful Life				5 years
Minimum [Member]
Property, Plant and Equipment, Useful Life				3 years
Lessee, Operating Lease, Term of Contract		5 years		5 years
Asset Retirement Obligation, Measurement Period				5 years
Minimum [Member] | Furniture and Fixtures [Member]
Property, Plant and Equipment, Useful Life				5 years
Maximum [Member]
Property, Plant and Equipment, Useful Life				15 years
Lessee, Operating Lease, Term of Contract		30 years		30 years
Asset Retirement Obligation, Measurement Period				30 years
Maximum [Member] | Furniture and Fixtures [Member]
Property, Plant and Equipment, Useful Life				7 years
Iota Networks [Member]
Revenue from Contract with Customer, Including Assessed Tax		$ 63,299	57,025	$ 113,165	159,482
Software Licensing [Member]
Revenue from Contract with Customer, Including Assessed Tax	[1]			66,650
Software Licensing [Member] | Iota Networks [Member]
Revenue from Contract with Customer, Including Assessed Tax		$ 66,650	$ 0	$ 66,650	$ 0
[1]	Included in Iota Comm segment

Note 2 - Summary of Significa_4

Note 2 - Summary of Significant Accounting Policies - Disaggregated Revenues (Details) - USD ($)		3 Months Ended		6 Months Ended
		Nov. 30, 2018	Nov. 30, 2017	Nov. 30, 2018	Nov. 30, 2017
Revenue from Contract with Customer, Including Assessed Tax		$ 743,248	$ 57,025	$ 793,044	$ 159,482
Revenue		$ 743,248	$ 57,025	793,044	159,482
Solar Services [Member]
Revenue from Contract with Customer, Including Assessed Tax	[1]			613,229
Revenue	[1]			613,229
Network Hosting [Member]
Revenue from Contract with Customer, Including Assessed Tax	[2]			90,412	104,571
Revenue	[2]			90,412	104,571
Application Sales [Member]
Revenue from Contract with Customer, Including Assessed Tax	[2]			22,753	54,911
Revenue	[2]			22,753	54,911
Software Licensing [Member]
Revenue from Contract with Customer, Including Assessed Tax	[3]			66,650
Revenue	[3]			$ 66,650
[1]	Included in ICS segment
[2]	Included in Iota Networks segment
[3]	Included in Iota Comm segment

Note 2 - Summary of Significa_5

Note 2 - Summary of Significant Accounting Policies - Antidilutive Securities (Details)	6 Months Ended
	Nov. 30, 2018shares
Potentially dilutive securities (in shares)	35,833,300
Convertible Debt Securities [Member]
Potentially dilutive securities (in shares)	3,100,000
Employee Stock Option [Member]
Potentially dilutive securities (in shares)	7,112,500
Warrant [Member]
Potentially dilutive securities (in shares)	25,620,800

Note 3 - Acquisitions (Details

Note 3 - Acquisitions (Details Textual)	Sep. 05, 2018$ / sharesshares	Sep. 01, 2018USD ($)$ / sharesshares	Jul. 31, 2018USD ($)$ / sharesshares	Nov. 30, 2018USD ($)$ / sharesshares	Nov. 30, 2017USD ($)	Nov. 30, 2018USD ($)$ / sharesshares	Nov. 30, 2017USD ($)	May 31, 2018USD ($)$ / sharesshares
Common Stock, Par or Stated Value Per Share | $ / shares	$ 0.0001			$ 0.0001		$ 0.0001		$ 0.0001
Common Stock, Shares, Issued, Total				196,829,076		196,829,076		129,671,679
Advance Payments Converted to Equity | $						$ 2,392,441		$ 2,392,441
Share-based Compensation, Total | $				$ 10,521,482		$ 10,521,482
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares				$ 0.56		$ 0.56
Finite-Lived Intangible Asset, Useful Life						4 years 219 days
Common Stock, Shares, Outstanding, Ending Balance				196,829,076		196,829,076		129,671,679
Other Intangible Assets [Member] | Minimum [Member]
Finite-Lived Intangible Asset, Useful Life						4 years
Other Intangible Assets [Member] | Maximum [Member]
Finite-Lived Intangible Asset, Useful Life						5 years
Convert Debt to Common Stock [Member]
Debt Conversion, Original Debt, Amount | $			$ 5,038,712
Debt Conversion, Converted Instrument, Shares Issued			5,038,712
Common Stock [Member]
Stock Issued During Period, Shares, Advance Payments Converted To Equity						7,266,499
Merger Agreement with Iota Networks, LLC [Member]
Business Combination, Stock Exchange, Conversion Ratio	1.5096
Common Stock, Shares, Issued, Total	43,434,034			196,279,076		196,279,076
Business Acquisition, Number of Common Shares Acquired		90,925,518	90,925,518
Business Acquisition, Number of Profit Participation Units Acquired		14,559,737	14,559,737
Advance Payments Converted to Equity | $		$ 2,392,441	$ 2,392,441
Share-based Compensation, Total | $				$ 4,000,000		$ 4,000,000
Common Stock Held by Subsidiary | $				$ 43,429,034		$ 43,429,034
Post-Merger Ownership Percentage				22.10%		22.10%
Common Stock, Shares, Outstanding, Ending Balance	38,390,322			196,279,076		196,279,076
Merger Agreement with Iota Networks, LLC [Member] | Common Stock [Member]
Stock Issued During Period, Shares, Advance Payments Converted To Equity		7,266,499	7,266,499
Merger Agreement with Iota Networks, LLC [Member] | Warrant to Purchase Common Equity Units [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		1,372,252	1,372,252
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares			$ 0.3753
Merger Agreement with Iota Networks, LLC [Member] | Warrants to Purchase Common Stock [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		18,281,494	18,281,494
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares		$ 0.3753		$ 0.3753		$ 0.3753
Merger Agreement with Iota Networks, LLC [Member] | Common Stock Issued for Common Equity Units [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares		129,671,679	129,671,679
Share-based Compensation, Total | $				$ 6,000,000		$ 6,000,000
Merger Agreement with Iota Networks, LLC [Member] | Common Stock Issued for Profit Performance Units [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares		15,906,864	15,906,864

Note 3 - Acquisition - Fair Val

Note 3 - Acquisition - Fair Values of Assets Acquired and Liabilities Assumed (Details) - USD ($)		6 Months Ended
		Nov. 30, 2018	May 31, 2018
Assumed liabilities:
Goodwill (b.)		$ 5,249,891
Merger Agreement with Iota Networks, LLC [Member]
Consideration paid		880,602
Tangible assets acquired:
Cash		72,059
Accounts receivable, net		184,165
Contract assets		473,998
Other current assets & prepaid expenses		354,955
Fixed assets - net		20,291
Security deposit		30,289
Total tangible assets		1,135,757
Assumed liabilities:
Accounts payable		2,983,537
Accrued expenses		673,736
Contract liabilities		59,385
Accrued income tax		63,082
Warranty reserve		210,594
Debt subject to equity being issued		179,180
Advances from related party		827,700
Convertible debentures, net of debt discount		850,000
Notes payable		535,832
Total assumed liabilities		6,383,046
Net tangible (liabilities)		(5,247,289)
IP/technology/patents	[1]	878,000
Net assets acquired		(4,369,289)
Goodwill (b.)	[2]	5,249,891
Merger Agreement with Iota Networks, LLC [Member] | Technology-Based Intangible Assets [Member]
Assumed liabilities:
IP/technology/patents	[1]	210,000
Merger Agreement with Iota Networks, LLC [Member] | Customer Relationships [Member]
Assumed liabilities:
IP/technology/patents	[1]	17,000
Merger Agreement with Iota Networks, LLC [Member] | Trademarks and Trade Names [Member]
Assumed liabilities:
IP/technology/patents	[1]	510,500
Merger Agreement with Iota Networks, LLC [Member] | Noncompete Agreements [Member]
Assumed liabilities:
IP/technology/patents	[1]	$ 140,500
[1]	These other intangible assets have a useful life of 4 to 5 years (see Note 6). The useful life of the intangible assets for amortization purposes was determined considering the period of expected cash flows generated by the assets used to measure the fair value of the intangible assets adjusted as appropriate for the entity-specific factors, including legal, regulatory, contractual, competitive, economic or other factors that may limit the useful life of intangible assets.
[2]	Goodwill is the excess of the purchase price over the preliminary fair value of the underlying net tangible and identifiable intangible assets. In accordance with applicable accounting standards, goodwill is not amortized but instead is tested for impairment at least annually or more frequently if certain indicators are present. Goodwill is not deductible for tax purposes.

Note 3 - Acquisitions - Pro For

Note 3 - Acquisitions - Pro Forma Information (Unaudited) (Details) - Merger Agreement with Iota Networks, LLC [Member]	6 Months Ended
	Nov. 30, 2018USD ($)
Net revenue	$ 1,638,526
Net loss	$ (30,576,698)

Note 4 - Other Current Assets -

Note 4 - Other Current Assets - Summary of Other Current Assets (Details) - USD ($)	Nov. 30, 2018	May 31, 2018
Other receivables	$ 864,951	$ 542,058
Prepaid Expense, Current, Total	551,360	180,575
Total prepaid expenses and other current assets	$ 1,416,311	$ 722,633

Note 5 - Property and Equipme_3

Note 5 - Property and Equipment (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Nov. 30, 2018	Nov. 30, 2017	Nov. 30, 2018	Nov. 30, 2017
Depreciation, Total	$ 254,045	$ 251,947	$ 511,427	$ 503,879

Note 5 - Property and Equipme_4

Note 5 - Property and Equipment - Summary of Property and Equipment (Details) - USD ($)	Nov. 30, 2018	May 31, 2018
Property and equipment, gross	$ 13,923,166	$ 13,849,236
Less: accumulated depreciation	(3,208,471)	(2,712,147)
Property and equipment, net	10,714,695	11,137,089
Site and Tower Equipment [Member]
Property and equipment, gross	3,477,900	3,429,962
Network Equipment [Member]
Property and equipment, gross	3,826,596	3,826,596
Asset Retirement Costs [Member]
Property and equipment, gross	1,514,867	1,487,947
Furniture, Fixtures and Equipment [Member]
Property and equipment, gross	276,959	278,825
Construction in Progress [Member]
Property and equipment, gross	$ 4,826,844	$ 4,825,906

Note 6 - Intangible Assets an_3

Note 6 - Intangible Assets and Goodwill (Details Textual) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Nov. 30, 2018	Nov. 30, 2017	Nov. 30, 2018	Nov. 30, 2017	May 31, 2023	May 31, 2022	May 31, 2021	May 31, 2020	May 31, 2018
Goodwill, Ending Balance	$ 5,249,891		$ 5,249,891
Finite-Lived Intangible Asset, Useful Life			4 years 219 days
Amortization of Intangible Assets, Total	$ 45,375	$ 0	$ 45,375	$ 0
Scenario, Forecast [Member]
Amortization of Intangible Assets, Estimated					$ 100,000	$ 183,156	$ 183,156	$ 183,156

Note 6 - Intangible Assets an_4

Note 6 - Intangible Assets and Goodwill - Acquisition of Intangible Assets (Details) - USD ($)	6 Months Ended
	Nov. 30, 2018	May 31, 2018
IP/Technology (Year)	4 years 219 days
IP/Technology	$ 878,000
Less accumulated amortization	(45,375)	$ 0
Total	$ 832,625
Technology-Based Intangible Assets [Member]
IP/Technology (Year)	5 years
IP/Technology	$ 210,000
Customer Relationships [Member]
IP/Technology (Year)	5 years
IP/Technology	$ 17,000
Trademarks and Trade Names [Member]
IP/Technology (Year)	5 years
IP/Technology	$ 510,500
Noncompete Agreements [Member]
IP/Technology (Year)	4 years
IP/Technology	$ 140,500

Note 7 - Accounts Payable and_3

Note 7 - Accounts Payable and Accrued Expenses - Summary of Accounts Payable and Accrued Expenses (Details) - USD ($)	Nov. 30, 2018	May 31, 2018
Accounts payable	$ 12,386,427	$ 7,645,564
Accrued expenses	1,031,394	300,000
	$ 13,417,821	$ 7,945,564

Note 8 - Advance Payments (Deta

Note 8 - Advance Payments (Details Textual) - USD ($)	6 Months Ended		12 Months Ended
	Nov. 30, 2018	Nov. 30, 2017	May 31, 2018
Advance Payments Converted to Equity	$ 2,392,441		$ 2,392,441

Note 9 - Warranty Reserve (Deta

Note 9 - Warranty Reserve (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Nov. 30, 2018	Nov. 30, 2017	Nov. 30, 2018	Nov. 30, 2017	Aug. 31, 2018
Standard Product Warranty Accrual, Ending Balance	$ 249,716		$ 249,716		$ 210,594
Product Warranty Expense	$ 39,122	$ 0	$ 39,122	$ 0

Note 9 - Warranty Reserve - War

Note 9 - Warranty Reserve - Warranty Reserve (Details)	3 Months Ended
	Nov. 30, 2018USD ($)
Balance upon acquisition, September 1, 2018	$ 210,594
Accrual for warranties issued	39,122
Settlements made
Ending balance, November 30, 2018	$ 249,716

Note 10 - Convertible Debentu_3

Note 10 - Convertible Debentures and Notes Payable (Details Textual) - USD ($)	Oct. 31, 2018	Sep. 20, 2018	Jun. 28, 2018	Jun. 19, 2018	Jul. 31, 2018	Nov. 30, 2018	Nov. 30, 2017	Nov. 30, 2018	Nov. 30, 2017	Sep. 05, 2018	May 31, 2018
Debt Instrument, Unamortized Discount, Current						$ 921,534		$ 921,534			$ 0
Interest on Convertible Debt, Net of Tax						15,162		15,162
Interest Expense, Debt, Total						$ 449,442	$ 65,845	493,241	$ 121,446
Repayments of Convertible Debt								69,300
Proceeds from Convertible Debt								$ 2,600,616
Class of Warrant or Right, Exercise Price of Warrants or Rights						$ 0.56		$ 0.56
Debt Instrument, Convertible, Beneficial Conversion Feature								$ 816,667
Common Stock, Par or Stated Value Per Share						$ 0.0001		$ 0.0001		$ 0.0001	$ 0.0001
Convert Debt to Common Stock [Member]
Debt Conversion, Original Debt, Amount					$ 5,038,712
Buyer Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		600,000
Warrants and Rights Outstanding, Term		3 years
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 0.60
The Buyer [Member]
Proceeds from Convertible Debt		$ 400,000
Stock Issued During Period, Shares, New Issues		100,000
The Buyer [Member] | Buyer Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		600,000
Warrants and Rights Outstanding, Term		3 years
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 0.60
Convertible Promissory Note [Member]
Debt Instrument, Unamortized Discount, Current						$ 921,534		$ 921,534
Amortization of Debt Discount (Premium)						223,516		223,516
Debt Instrument, Face Amount	$ 2,500,000	$ 440,000
Interest Expense, Debt, Total						7,703		7,703
Proceeds from Convertible Debt		400,000
Debt Instrument, Unamortized Discount, Total		40,000
Debt Instrument, Convertible, Beneficial Conversion Feature						$ 165,567		$ 165,567
Convertible Promissory Note [Member] | Restricted Stock [Member]
Debt Instrument, Convertible, Beneficial Conversion Feature		45,343
Convertible Promissory Note [Member] | Buyer Warrants [Member]
Debt Instrument, Convertible, Beneficial Conversion Feature		176,000
Convertible Promissory Note [Member] | Convertible Notes Payable [Member]
Debt Instrument, Face Amount		$ 440,000
Debt Instrument, Convertible, Conversion Price		$ 0.60
Convertible Debt, Total		$ 440,000
Debt Instrument, Unamortized Discount, Total		$ 40,000
Debt Instrument, Maximum Percent of Increase in Principal Balance Upon Default		140.00%
Debt Instrument, Convertible, Beneficial Conversion Feature		$ 178,757
Convertible Promissory Note [Member] | Convertible Notes Payable [Member] | Within First 90 Days of Issuance [Member]
Debt Instrument, Redemption Price, Percentage		100.00%
Convertible Promissory Note [Member] | Convertible Notes Payable [Member] | After 90 Days of Issuance [Member]
Debt Instrument, Redemption Price, Percentage		120.00%
Convertible Promissory Note [Member] | The Buyer [Member] | Convertible Notes Payable [Member]
Debt Instrument, Face Amount		$ 440,000
Convertible Note Payable Due June 19, 2019 [Member]
Debt Instrument, Face Amount				$ 150,000
Debt Instrument, Interest Rate, Stated Percentage				10.00%		10.00%		10.00%
Conversion Price, Percent of Lowest Trading Price				40.00%
Interest Expense, Debt, Total						$ 3,740		$ 3,740
Nine Percent Two Secured Convertible Promissory Notes [Member]
Debt Instrument, Interest Rate, Stated Percentage			9.00%
Conversion Price, Percent of Lowest Trading Price			40.00%
Interest Expense, Debt, Total						15,707		15,707
Debt Conversion, Original Debt, Amount			$ 700,000
Debt Instrument, Convertible, Conversion Price			$ 1
Repayments of Convertible Debt						69,300
Convertible Debt, Total						630,700		630,700
Convertible Note Payable Due October 18, 2018 [Member]
Debt Instrument, Interest Rate, Stated Percentage		8.00%
AIP Note Purchase Agreement [Member]
Proceeds from Convertible Debt	$ 5,000,000
Debt Instrument, Convertible, Conversion Ratio	1
AIP Note Purchase Agreement [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	10.00%
The 10% Secured Convertible Promissory Notes [Member] | AIP Note Purchase Agreement [Member]
Amortization of Debt Discount (Premium)						57,949	$ 0	57,949	$ 0
Debt Instrument, Face Amount	$ 2,500,000
Proceeds from Convertible Debt	2,261,616
Debt Instrument, Fee Amount	$ 238,384
Debt Issuance Costs, Net, Total						$ 705,051		$ 705,051
The 10% Secured Convertible Promissory Notes [Member] | AIP Note Purchase Agreement [Member] | Convert Debt to Common Stock [Member]
Debt Instrument, Convertible, Conversion Price						$ 1.50		$ 1.50
AIP Convertible Note [Member]
Debt Instrument, Face Amount						$ 2,500,000		$ 2,500,000
Debt Instrument, Interest Rate, Increase (Decrease)								10.00%
AIP Convertible Note [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate								10.00%

Note 10 - Convertible Debentu_4

Note 10 - Convertible Debentures and Notes Payable - Convertible Debentures (Details) - USD ($)	Nov. 30, 2018	May 31, 2018
Convertible note payable	$ 2,799,166
Convertible Note Payable Due June 19, 2019 [Member]
Convertible note payable	150,000
First Convertible Note Payable Due December 29, 2019 [Member]
Convertible note payable	222,952
Second Convertible Note Payable Due December 29, 2019 [Member]
Convertible note payable	407,748
Convertible Note Payable Due March 31, 2019 [Member]
Convertible note payable	165,567
Convertible Note Payable Due October 31, 2019 [Member]
Convertible note payable	$ 1,852,899

Note 10 - Convertible Debentu_5

Note 10 - Convertible Debentures and Notes Payable - Convertible Debentures (Details) (Parentheticals)	6 Months Ended
	Nov. 30, 2018	Jun. 19, 2018
Convertible Note Payable Due June 19, 2019 [Member]
Interest rate	10.00%	10.00%
Maturity date	Jun. 19, 2019
First Convertible Note Payable Due December 29, 2019 [Member]
Interest rate	9.00%
Maturity date	Dec. 29, 2018
Second Convertible Note Payable Due December 29, 2019 [Member]
Interest rate	9.00%
Maturity date	Dec. 29, 2018
Convertible Note Payable Due March 31, 2019 [Member]
Interest rate	8.00%
Maturity date	Mar. 31, 2019
Convertible Note Payable Due October 31, 2019 [Member]
Maturity date	Oct. 31, 2019
Convertible Note Payable Due October 31, 2019 [Member] | London Interbank Offered Rate (LIBOR) [Member]
LIBOR rate	10.00%

Note 10 - Convertible Debentu_6

Note 10 - Convertible Debentures and Notes Payable - Notes Payable (Details)	Nov. 30, 2018USD ($)
Notes payable	$ 485,832
First Note Payable Dated 2011 [Member]
Notes payable	91,020
Second Note Payable Dated 2011 [Member]
Notes payable	74,812
Note Payable Dated August 11, 2016 [Member]
Notes payable	150,000
Note Payable Dated March 31, 2016 [Member]
Notes payable	10,000
Note Payable Dated May 6, 2016 [Member]
Notes payable	10,000
Note Payable Dated April 20, 2018 [Member]
Notes payable	50,000
Note Payable Dated March 1, 2017 [Member]
Notes payable	$ 100,000

Note 10 - Convertible Debentu_7

Note 10 - Convertible Debentures and Notes Payable - Notes Payable (Details) (Parentheticals)	Nov. 30, 2018
First Note Payable Dated 2011 [Member] | Minimum [Member]
Interest rate	0.00%
First Note Payable Dated 2011 [Member] | Maximum [Member]
Interest rate	16.00%
Second Note Payable Dated 2011 [Member]
Interest rate	8.00%
Note Payable Dated August 11, 2016 [Member]
Interest rate	12.00%
Note Payable Dated March 31, 2016 [Member]
Interest rate	12.00%
Note Payable Dated May 6, 2016 [Member]
Interest rate	12.00%
Note Payable Dated April 20, 2018 [Member]
Interest rate	10.00%
Note Payable Dated March 1, 2017 [Member]
Interest rate	12.00%

Note 11 - Revenue-based Notes_3

Note 11 - Revenue-based Notes and Accrued Interest (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Nov. 30, 2018	Nov. 30, 2017	Nov. 30, 2018	Nov. 30, 2017
Interest Expense, Debt, Total	$ 449,442	$ 65,845	$ 493,241	$ 121,446
Spectrum Partners Programs [Member]
Interest Expense, Debt, Total	0
Reservation Program Notes [Member]
Interest Expense, Debt, Total	$ 33,347	$ 27,516	$ 64,889	$ 44,972
Debt Instrument, Term			10 years
Debt Instrument, Interest Rate, Stated Percentage	7.00%		7.00%
Solutions Pool Program [Member]
Interest Expense, Debt, Total	$ 0

Note 11 - Revenue-based Notes_4

Note 11 - Revenue-based Notes and Accrued Interest (Details) - USD ($)	Nov. 30, 2018	May 31, 2018
Spectrum Partners program	$ 75,227,346	$ 60,815,123
Financing costs	(1,022,238)	(1,126,838)
Total revenue-based notes, net	74,205,108	59,688,285
Spectrum Partners Programs [Member]
Spectrum Partners program	66,259,304	52,030,566
Reservation Program Notes [Member]
Spectrum Partners program	1,932,025	1,838,050
Accrued interest on reservations pool program	174,780	109,890
Solutions Pool Program [Member]
Spectrum Partners program	$ 6,861,237	$ 6,836,617

Note 12 - Notes Payable to Of_2

Note 12 - Notes Payable to Officer (Details Textual) - Replacement of Three Prior Notes [Member] - Affiliated Entity [Member] - USD ($)	Feb. 06, 2017	Nov. 30, 2018	Nov. 30, 2017	Nov. 30, 2018	Nov. 30, 2017	May 31, 2018
Notes Issued	$ 950,000
Notes Payable, Accrued Interest	$ 60,714
Additional Advance Payment from Affiliate				$ 150,000
Advance Payment From Affiliate				0
Notes Payable, Graduating Annual Adjusted Interest Rate, Beginning Rate	2.00%
Notes Payable, Graduating Annual Adjusted Interest Rate, Ending Rate	8.00%
Notes Receivable, Related Parties		$ 977,348		977,348		$ 827,349
Interest Paid, Including Capitalized Interest, Operating and Investing Activities, Total		$ 6,805	$ 4,596	$ 13,061	$ 9,317

Note 13 - Asset Retirement Ob_3

Note 13 - Asset Retirement Obligations (Details Textual) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Nov. 30, 2018	Nov. 30, 2017	Nov. 30, 2018	Nov. 30, 2017	May 31, 2018
Asset Retirement Obligation, Accretion Expense	$ 13,149	$ 12,925	$ 26,401	$ 25,850	$ 51,764

Note 13 - Asset Retirement Ob_4

Note 13 - Asset Retirement Obligations - Summary of Asset Retirement Obligations (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Nov. 30, 2018	Nov. 30, 2017	Nov. 30, 2018	Nov. 30, 2017	May 31, 2018
Asset Retirement Obligation, Balance			$ 1,676,932	$ 1,619,354	$ 1,619,354
Liabilities incurred			26,920		5,814
Asset Retirement Obligation, Accretion Expense	$ 13,149	$ 12,925	26,401	$ 25,850	51,764
Asset Retirement Obligation, Balance	$ 1,730,253		$ 1,730,253		$ 1,676,932

Note 14 - Related Party Trans_2

Note 14 - Related Party Transactions (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Nov. 30, 2018	Nov. 30, 2017	Nov. 30, 2018	Nov. 30, 2017	May 31, 2018	Sep. 01, 2016
Operating Leases, Rent Expense, Net, Total	$ 54,614	$ 54,614	$ 109,229	$ 109,229
Notes Payable, Related Parties, Noncurrent	843,635		843,635		$ 945,568
Advance Payments, Current					2,392,441
Note Payable With Officer, February 6, 2017 [Member]
Related Party Transaction, Amounts of Transaction	0	0	0	35,379
Smartcomm [Member]
Cost, Direct Labor	35,807	27,454	64,344	54,908
Operating Leases, Rent Expense, Net, Total	1,404	$ 1,675	2,341	3,350
Notes Payable, Related Parties, Noncurrent	843,635		843,635		$ 945,568	$ 3,971,824
Notes Payable, Graduating Annual Adjusted Interest Rate, Beginning Rate						2.00%
Notes Payable, Graduating Annual Adjusted Interest Rate, Ending Rate						8.00%
Advance Payments, Current	$ 19,972		19,972
Related Party Transaction, Amounts of Transaction			135,695
Interest Expense, Related Party			13,790
Spectrum [Member] | Two Officers of Spectrum Networks [Member]
Labor and Related Expense			800,000	145,000
Spectrum [Member] | One Officer of Spectrum Networks [Member]
Labor and Related Expense			$ 400,000	$ 72,500

Note 15 - Stockholders' Equity

Note 15 - Stockholders' Equity (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	Nov. 29, 2018	Oct. 16, 2018	Oct. 09, 2018	Oct. 03, 2018	Nov. 30, 2018	Nov. 30, 2018	May 31, 2018	May 01, 2017	Apr. 28, 2017
Preferred Stock, Par or Stated Value Per Share									$ 0.001
Preferred Stock, Shares Authorized									5,000,000
Preferred Stock, Shares Issued, Total					0	0	0
Preferred Stock, Shares Outstanding, Ending Balance					0	0	0
Dividends, Total					$ 0
Common Stock [Member]
Stock Issued During Period, Shares, Issued for Services						250,000
Common Stock [Member] | Conversion of Related Party Convertible Notes into Common Stock [Member]
Debt Conversion, Converted Instrument, Shares Issued			100,000
Debt Conversion, Converted Instrument, Price Per Share			$ 0.91
Noteholder 1 [Member] | Common Stock [Member]
Stock Issued During Period, Shares, New Issues				129,300
Noteholder [Member] | Common Stock [Member]
Shares Issued, Price Per Share				$ 0.89
Noteholder 2 [Member] | Common Stock [Member]
Stock Issued During Period, Shares, New Issues		70,700
Consultant [Member] | Common Stock [Member]
Shares Issued, Price Per Share	$ 0.33
Stock Issued During Period, Shares, Issued for Services	250,000
Preferred Class A [Member]
Preferred Stock, Shares Authorized								5,000,000
Preferred Stock, Shares Outstanding, Ending Balance					0	0	0
Preferred Stock, Dividend Rate, Percentage					4.00%

Note 16 - Stock-based Compens_3

Note 16 - Stock-based Compensation (Details Textual) - USD ($)	Sep. 20, 2018	Sep. 05, 2018	Aug. 31, 2018	Nov. 30, 2018	Nov. 30, 2017	Nov. 30, 2018	Nov. 30, 2017	Oct. 31, 2018	Sep. 01, 2018	Jul. 31, 2018	Jun. 28, 2018
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross						4,000,000	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value				$ 45,800		$ 45,800
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value						$ 0.65
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price						$ 0.99
Class of Warrant or Right, Outstanding				25,620,800		25,620,800
Class of Warrant or Right, Exercise Price of Warrants or Rights				$ 0.56		$ 0.56
Proceeds from Convertible Debt						$ 2,600,616
Share-based Compensation, Total				$ 10,521,482		10,521,482
Merger Agreement with Iota Networks, LLC [Member]
Share-based Compensation, Total				$ 4,000,000		$ 4,000,000
Convertible Promissory Note [Member]
Proceeds from Convertible Debt	$ 400,000
Debt Instrument, Face Amount	440,000							$ 2,500,000
Convertible Promissory Note [Member] | Convertible Notes Payable [Member]
Debt Instrument, Face Amount	440,000
Warrant Holder [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights			300,000
Stock Issued During Period, Shares, Warrants Exercised			192,453
The Buyer [Member]
Proceeds from Convertible Debt	400,000
The Buyer [Member] | Convertible Promissory Note [Member] | Convertible Notes Payable [Member]
Debt Instrument, Face Amount	$ 440,000
Warrants Issued in Connection with the Exchange of Debt [Member]
Class of Warrant or Right, Outstanding											900,000
Warrants and Rights Outstanding, Term											5 years
Class of Warrant or Right, Exercise Price of Warrants or Rights											$ 0.60
Buyer Warrants [Member]
Warrants and Rights Outstanding, Term	3 years
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.60
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	600,000
Buyer Warrants [Member] | The Buyer [Member]
Warrants and Rights Outstanding, Term	3 years
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.60
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	600,000
Warrants to Purchase Common Stock [Member] | Merger Agreement with Iota Networks, LLC [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights				$ 0.3753		$ 0.3753			$ 0.3753
Class of Warrant or Right, Number of Securities Called by Warrants or Rights									18,281,494	18,281,494
Warrant to Purchase Common Equity Units [Member] | Merger Agreement with Iota Networks, LLC [Member]
Warrants and Rights Outstanding, Term									5 years	5 years
Class of Warrant or Right, Exercise Price of Warrants or Rights										$ 0.3753
Class of Warrant or Right, Number of Securities Called by Warrants or Rights									1,372,252	1,372,252
Maximum [Member]
Class of Warrant or Right, Term				5 years
Minimum [Member]
Class of Warrant or Right, Term				3 years
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period						3 years
Allocated Share-based Compensation Expense, Total				$ 202,782	$ 0	$ 202,782	$ 0
Future Compensation Cost Related to Nonvested				$ 3,041,727		$ 3,041,727
Employee Stock Option [Member] | The 2017 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized				10,000,000		10,000,000
Employee Stock Option [Member] | The 2017 Plan [Member] | Maximum [Member]
Share Based Compensation Arrangement by Share Based Payment Award, Exercisable Period						10 years
Employee Stock Option [Member] | The 2017 Plan [Member] | President [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross		4,000,000				4,000,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price		$ 0.99
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Amount to Vest Per Quarter		250,000
Share Price		$ 0.99
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Exercise Price		$ 0.99
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate		103.06%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate		2.90%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate		0.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term		6 years 91 days

Note 16 - Stock-based Compens_4

Note 16 - Stock-based Compensation - Summary of Stock Option Activity (Details) - $ / shares	6 Months Ended
	Nov. 30, 2018	Nov. 30, 2017
Outstanding, beginning balance (in shares)	6,520,834
Outstanding, weighted average exercise price (in dollars per share)	$ 1.12
Granted (in shares)	4,000,000	0
Granted, weighted average exercise price (in dollars per share)	$ 0.99
Exercised (in shares)
Exercised, weighted average exercise price (in dollars per share)
Expired or cancelled (in shares)	(3,408,334)
Expired or cancelled, weighted average exercise price (in dollars per share)	$ 1.09
Outstanding, ending balance (in shares)	7,112,500
Outstanding, weighted average exercise price (in dollars per share)	$ 1.06

Note 16 - Stock-based Compens_5

Note 16 - Stock-based Compensation - Summary of Information Related to Options by Exercise Price Range (Details)	6 Months Ended
	Nov. 30, 2018$ / sharesshares
Shares outstanding (in shares)	7,112,500
Weighted-average remaining life (Year)	8 years 54 days
Weighted-average exercise price (in dollars per share) | $ / shares	$ 1.06
Number exercisable (in shares)	3,362,500
Exercise Price Range One [Member]
Shares outstanding (in shares)	1,000,000
Weighted-average remaining life (Year)	7 years 146 days
Weighted-average exercise price (in dollars per share) | $ / shares	$ 0.60
Number exercisable (in shares)	1,000,000
Exercise Price Range Two [Member]
Shares outstanding (in shares)	4,000,000
Weighted-average remaining life (Year)	9 years 281 days
Weighted-average exercise price (in dollars per share) | $ / shares	$ 0.99
Number exercisable (in shares)	250,000
Exercise Price Range Three [Member]
Shares outstanding (in shares)	1,562,500
Weighted-average remaining life (Year)	6 years 29 days
Weighted-average exercise price (in dollars per share) | $ / shares	$ 1.20
Number exercisable (in shares)	1,562,500
Exercise Price Range Four [Member]
Shares outstanding (in shares)	550,000
Weighted-average remaining life (Year)	3 years 211 days
Weighted-average exercise price (in dollars per share) | $ / shares	$ 2
Number exercisable (in shares)	550,000

Note 16 - Stock-based Compens_6

Note 16 - Stock-based Compensation - Summary of Warrant Activity (Details)	6 Months Ended
	Nov. 30, 2018$ / sharesshares
Outstanding, ending balance (in shares) | shares	25,620,800
Outstanding, weighted average exercise price (in dollars per share) | $ / shares	$ 0.56
Warrants [Member]
Outstanding, beginning balance (in shares) | shares	7,260,641
Outstanding, weighted average exercise price (in dollars per share) | $ / shares	$ 1.15
Granted (in shares) | shares	19,781,493
Granted, weighted average exercise price (in dollars per share) | $ / shares	$ 0.39
Exercised (in shares) | shares	(300,000)
Exercised, weighted average exercise price (in dollars per share) | $ / shares	$ 0.60
Expired or cancelled (in shares) | shares	(1,121,334)
Expired or cancelled, weighted average exercise price (in dollars per share) | $ / shares	$ 2
Outstanding, ending balance (in shares) | shares	25,620,800
Outstanding, weighted average exercise price (in dollars per share) | $ / shares	$ 0.56

Note 16 - Stock-based Compens_7

Note 16 - Stock-based Compensation - Summary of Information Related to Warrants Outstanding and Exercisable by Exercise Price Range (Details)	6 Months Ended
	Nov. 30, 2018$ / sharesshares
Exercise price (in dollars per share) | $ / shares	$ 0.56
Class of Warrant or Right, Outstanding | shares	25,620,800
Weighted-average remaining life (Year)	3 years 343 days
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 0.56
Number exercisable (in shares) | shares	25,620,800
Exercise Price Range One [Member]
Exercise price (in dollars per share) | $ / shares	$ 0.38
Class of Warrant or Right, Outstanding | shares	18,281,494
Weighted-average remaining life (Year)	4 years 277 days
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 0.38
Number exercisable (in shares) | shares	18,281,494
Exercise Price Range Two [Member]
Exercise price (in dollars per share) | $ / shares	$ 0.60
Class of Warrant or Right, Outstanding | shares	1,808,928
Weighted-average remaining life (Year)	4 years 197 days
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 0.60
Number exercisable (in shares) | shares	1,808,928
Exercise Price Range Three [Member]
Exercise price (in dollars per share) | $ / shares	$ 1
Class of Warrant or Right, Outstanding | shares	2,494,888
Weighted-average remaining life (Year)	1 year 164 days
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 1
Number exercisable (in shares) | shares	2,494,888
Exercise Price Range Four [Member]
Exercise price (in dollars per share) | $ / shares	$ 1.20
Class of Warrant or Right, Outstanding | shares	2,868,823
Weighted-average remaining life (Year)	270 days
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 1.20
Number exercisable (in shares) | shares	2,868,823
Exercise Price Range Five [Member]
Exercise price (in dollars per share) | $ / shares	$ 2
Class of Warrant or Right, Outstanding | shares	166,667
Weighted-average remaining life (Year)	149 days
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 2
Number exercisable (in shares) | shares	166,667

Note 17 - Commitments and Con_3

Note 17 - Commitments and Contingencies (Details Textual) - USD ($)	Sep. 05, 2018	Aug. 31, 2018	May 31, 2016	Nov. 30, 2018	Nov. 30, 2017	Nov. 30, 2018	Nov. 30, 2017	Sep. 07, 2018	May 31, 2018	Apr. 30, 2014
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross						4,000,000	0
Lessor, Operating Lease, Term of Contract				5 years		5 years
Lessor Operating Lease, Annual Rate Increase				3.00%		3.00%
Operating Leases, Future Minimum Payments Due, Total				$ 33,468,138		$ 33,468,138
Prepaid Expense, Current, Total				551,360		551,360			$ 180,575
Operating Leases, Rent Expense, Net, Total				54,614	$ 54,614	109,229	$ 109,229
Deferred Rent Credit, Noncurrent				1,806,291		1,806,291			1,699,799
David Alcorn Professional Corporation [Member]
Estimated Litigation Liability, Current								$ 900,000
Estimated Litigation Liability				0		0			$ 0
Smartcomm Clients [Member]
Estimated Litigation Liability				300,000		300,000
Dorothy Agar et al v. Michael Judy et al [Member]
Litigation, Disputed Expenditure										$ 25,000
Subcontractor Lawsuit [Member]
Loss Contingency, Damages Sought, Value						255,000
SES [Member]
Lessee, Operating Lease, Term of Contract			5 years 120 days
Prepaid Expense, Current, Total			$ 7,166
Operating Leases, Rent Expense, Net, Total				16,097	16,097	32,193	32,193
Lessee Leasing Arrangements, Operating Leases, Monthly Base Rent Payment For Ten Months After the First Two Months			5,176
Lessee Leasing Arrangements, Operating Leases, Monthly Base Rent Payment Between the Sixty-One and Sixty-Four Months			$ 6,000
Phoenix Arizona Office Space [Member]
Lessee, Operating Lease, Term of Contract		5 years 150 days
Lessee, Operating Lease, Renewal Term		5 years
Operating Leases, Future Minimum Payments Due, Total		$ 20,000
Free Rent, Months		150 days
Deferred Rent Credit		$ 38,845
Prepaid Expense, Current, Total		18,000
Operating Leases, Rent Expense, Net, Total				52,309	52,309	104,617	104,617
New Hope, Pennsylvania Office Space [Member]
Operating Leases, Rent Expense, Net, Total				54,948	54,948	109,896	109,896
Residential Apartment [Member]
Operating Leases, Future Minimum Payments Due, Total				0		0
Operating Leases, Rent Expense, Net, Total				$ 1,675	$ 4,800	$ 6,810	$ 9,600
Minimum [Member]
Lessor, Operating Lease, Option to Extend, Amount				1		1
Lessee, Operating Lease, Term of Contract				5 years		5 years
Minimum [Member] | Phoenix Arizona Office Space [Member]
Operating Leases, Future Minimum Payments Due, Total		$ 18,000
Maximum [Member]
Lessor, Operating Lease, Option to Extend, Amount				5		5
Lessee, Operating Lease, Term of Contract				30 years		30 years
Chief Executive Officer [Member]
Employment Agreement, Automatic Renewal Period	1 year
Employment Agreement, Annual Base Salary	$ 450,000
Employment Agreement, Maximum Semi-Annual Bonus Percentage of Base Salary	100.00%
Chief Executive Officer [Member] | The 2017 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Number of Equal Quarterly Vesting Installments	16
Chief Financial Officer [Member] | The 2017 Plan [Member]
Employment Agreement, Automatic Renewal Period	1 year
Employment Agreement, Annual Base Salary	$ 375,000
Employment Agreement, Maximum Semi-Annual Bonus Percentage of Base Salary	100.00%
Share-based Compensation Arrangement by Share-based Payment Award, Options, Number of Equal Quarterly Vesting Installments	16
Employment Agreement, Term	2 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	4,000,000

Note 17 - Commitments and Con_4

Note 17 - Commitments and Contingencies - Future Minimum Rental Commitments (Details)	Nov. 30, 2018USD ($)
2019	$ 4,376,383
2020	4,528,143
2021	4,645,953
2022	4,700,589
2023	3,558,654
Thereafter	11,658,416
	33,468,138
Tower Sites [Member]
2019	4,142,945
2020	4,235,265
2021	4,345,196
2022	4,464,606
2023	3,316,844
Thereafter	11,536,054
	32,040,910
Office Space [Member]
2019	233,438
2020	292,878
2021	300,757
2022	235,983
2023	241,810
Thereafter	122,362
	$ 1,427,228

Note 18 - Concentrations of C_3

Note 18 - Concentrations of Credit Risk (Details Textual) - USD ($)	6 Months Ended
	Nov. 30, 2018	May 31, 2018
Cash, Uninsured Amount	$ 116,000	$ 1,081,000
Sales Revenue, Net [Member] | Customer Concentration Risk [Member] | Three Customers [Member]
Concentration Risk, Percentage	89.00%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | One Customer [Member]
Concentration Risk, Percentage	20.00%

Note 18 - Concentrations of C_4

Note 18 - Concentrations of Credit Risk - Concentrations of Credit Risk (Details) - Customer Concentration Risk [Member]	6 Months Ended
	Nov. 30, 2018
Sales Revenue, Net [Member] | Customer One [Member]
Concentration risk, percentage	44.00%
Sales Revenue, Net [Member] | Customer Two [Member]
Concentration risk, percentage	33.00%
Sales Revenue, Net [Member] | Customer Three [Member]
Concentration risk, percentage	12.00%
Accounts Receivable [Member] | Customer One [Member]
Concentration risk, percentage	20.00%

Note 19 - Business Segment In_3

Note 19 - Business Segment Information (Details Textual)	Nov. 30, 2018
Number of Operating Segments	3

Note 19 - Business Segment In_4

Note 19 - Business Segment Information - Operating Results for Business Segments (Details) - USD ($)	3 Months Ended		6 Months Ended
	Nov. 30, 2018	Nov. 30, 2017	Nov. 30, 2018	Nov. 30, 2017	May 31, 2018
Net sales	$ 743,248	$ 57,025	$ 793,044	$ 159,482
Loss from operations	(16,974,383)	(3,632,952)	(25,512,410)	(6,758,004)
Revenue	743,248	57,025	793,044	159,482
Loss from operations	(16,974,383)	(3,632,952)	(25,512,410)	(6,758,004)
Total assets	19,873,259		19,873,259		$ 13,730,028
Iota Communications [Member]
Net sales	66,650		66,650
Loss from operations	(11,701,875)		(11,701,875)
Revenue	66,650		66,650
Loss from operations	(11,701,875)		(11,701,875)
Total assets	5,608,172		5,608,172
ICS [Member]
Net sales	613,299		613,229
Loss from operations	(268,492)		(268,492)
Revenue	613,299		613,229
Loss from operations	(268,492)		(268,492)
Total assets	2,147,527		2,147,527
Iota Networks [Member]
Net sales	63,299	57,025	113,165	159,482
Loss from operations	(5,004,016)	(3,632,952)	(13,542,043)	(6,758,004)
Revenue	63,299	57,025	113,165	159,482
Loss from operations	(5,004,016)	$ (3,632,952)	(13,542,043)	$ (6,758,004)
Total assets	$ 12,117,560		$ 12,117,560		$ 13,730,028

Note 20 - Subsequent Events (De

Note 20 - Subsequent Events (Details Textual) - Subsequent Event [Member] - USD ($)	Mar. 13, 2019	Jan. 11, 2019	Feb. 28, 2019	Jan. 31, 2019	May 31, 2019
Stock Issued During Period, Shares, New Issues					14,735,423
Allocated Share-based Compensation Expense, Total					$ 6,700,000
Two Noteholders [Member]
Stock Issued During Period, Shares, New Issues				400,000
AIP [Member]
Stock Issued During Period, Shares, New Issues			1,000,000
One Employee [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	1,500,000
One Consultant [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	400,000
Common Stock [Member]
Stock Issued During Period, Shares, New Issues		14,786,844
Warrants to Purchase Common Stock [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		21,937,793
Class of Warrant or Right, Bonus percentage of Securities Called by Warrants or Rights		20.00%
Class of Warrant or Right, Outstanding, Percentage		81.00%
Gross Proceeds from Warrant Exercises		$ 4,625,000
Class of Warrant or Right Exercised in Period		12,322,368
Proceeds from Warrant Exercises		$ 4,115,000