Biomerica (BMRA) 10-K 29 Aug 19 2019 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	May 31, 2019	Aug. 29, 2019	Nov. 30, 2018
Document Information Line Items
Entity Registrant Name	BIOMERICA INC
Document Type	10-K
Current Fiscal Year End Date	--05-31
Entity Common Stock, Shares Outstanding		9,768,813
Entity Public Float			$ 19,999,911
Amendment Flag	false
Entity Central Index Key	0000073290
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	May 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Interactive Data Current	Yes

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	May 31, 2019	May 31, 2018
CURRENT ASSETS:
Cash and cash equivalents	$ 686,785	$ 1,204,903
Accounts receivable, less allowance for doubtful accounts of $73,110 and $57,695, respectively	1,454,652	799,940
Inventories, net	2,151,090	2,178,777
Prepaid expenses and other	202,402	300,409
Total current assets	4,494,929	4,484,029
PROPERTY AND EQUIPMENT:
Equipment	1,891,381	1,808,152
Furniture, fixtures and leasehold improvements	222,033	204,125
Total property and equipment	2,113,414	2,012,277
Accumulated depreciation	(1,762,344)	(1,661,128)
Net property and equipment	351,070	351,149
DEFERRED TAX ASSETS		10,000
INTANGIBLE ASSETS, net	107,209	98,923
INVESTMENTS	165,324	165,324
OTHER ASSETS	126,832	113,157
TOTAL ASSETS	5,245,364	5,222,582
CURRENT LIABILITIES:
Accounts payable and accrued expenses	1,037,565	686,956
Accrued compensation	226,829	209,852
Total current liabilities	1,264,394	896,808
COMMITMENTS AND CONTINGENCIES (NOTE 8)
SHAREHOLDERS' EQUITY:
Preferred stock, no par value, 5,000,000 authorized shares, no shares issued and outstanding at May 31, 2019 and 2018
Common stock, $.08 par value; 25,000,000 shares authorized; 9,677,188 and 8,888,011 shares issued and outstanding at May 31, 2019 and 2018, respectively	774,173	711,040
Additional paid-in capital	22,830,006	20,843,550
Subscriptions receivable		(9,062)
Accumulated other comprehensive loss	(36,531)	(26,136)
Accumulated deficit	(19,586,678)	(17,193,618)
Total shareholders' equity	3,980,970	4,325,774
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 5,245,364	$ 5,222,582

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($)	May 31, 2019	May 31, 2018
Allowance for doubtful accounts (in Dollars)	$ 73,110	$ 57,695
Preferred Stock, No Par Value (in Dollars per share)	$ 0	$ 0
Preferred Stock, shares authorized	5,000,000	5,000,000
Preferred Stock, shares issued	0	0
Preferred Stock, shares outstanding	0	0
Common stock par value (in Dollars per share)	$ 0.08	$ 0.08
Common stock, shares authorized	25,000,000	25,000,000
Common stock, shares issued	9,677,188	8,888,011
Common stock, shares outstanding	9,677,188	8,888,011

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($)	12 Months Ended
	May 31, 2019	May 31, 2018
Net sales	$ 5,200,682	$ 5,564,185
Cost of sales	(3,908,668)	(3,809,785)
GROSS PROFIT	1,292,014	1,754,400
OPERATING EXPENSES:
Selling, general and administrative	2,025,706	1,837,787
Research and development	1,679,098	1,398,368
Total operating expenses	3,704,804	3,236,155
LOSS FROM OPERATIONS	(2,412,790)	(1,481,755)
OTHER INCOME (EXPENSE):
Interest expense	(47)	(37)
Interest and dividend income	44,014	47,764
Total other income	43,967	47,727
LOSS BEFORE INCOME TAXES	(2,368,823)	(1,434,028)
INCOME TAX EXPENSE	(24,237)	(31,800)
NET LOSS	$ (2,393,060)	$ (1,465,828)
BASIC NET LOSS PER COMMON SHARE (in Dollars per share)	$ (0.26)	$ (0.17)
DILUTED NET LOSS PER COMMON SHARE (in Dollars per share)	$ (0.26)	$ (0.17)
WEIGHTED AVERAGE NUMBER OF COMMON AND COMMON EQUIVALENT SHARES
Basic (in Shares)	9,212,557	8,570,029
Diluted (in Shares)	9,212,557	8,570,029
NET LOSS	$ (2,393,060)	$ (1,465,828)
OTHER COMPREHENSIVE LOSS:
Foreign currency translation	(10,395)	(10,302)
COMPREHENSIVE LOSS	$ (2,403,455)	$ (1,476,130)

CONSOLIDATED STATEMENTS OF SHAR

CONSOLIDATED STATEMENTS OF SHAREHOLDERS` EQUITY - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Subscriptions Receivable [Member]	Total
Balances at May. 31, 2017	$ 680,893	$ 19,551,855	$ (15,834)	$ (15,727,790)		$ 4,489,124
Balances (in Shares) at May. 31, 2017	8,511,173
Exercise of stock options	$ 2,780	24,656				27,436
Exercise of stock options (in Shares)	34,750
Net proceeds from ATM	$ 27,367	1,248,566				1,275,933
Net proceeds from ATM (in Shares)	342,088
Stock subscription receivable					$ (9,062)	(9,062)
Foreign currency translation			(10,302)			(10,302)
Compensation expense in connection with options granted		18,473				18,473
Net loss				(1,465,828)		(1,465,828)
Balances at May. 31, 2018	$ 711,040	20,843,550	(26,136)	(17,193,618)	(9,062)	4,325,774
Balances (in Shares) at May. 31, 2018	8,888,011
Exercise of stock options	$ 13,080	108,710				121,790
Exercise of stock options (in Shares)	163,500
Net proceeds from ATM	$ 50,053	1,726,522				1,776,575
Net proceeds from ATM (in Shares)	625,677
Stock subscription receivable					$ 9,062	9,062
Foreign currency translation			(10,395)			(10,395)
Compensation expense in connection with options granted		151,224				151,224
Net loss				(2,393,060)		(2,393,060)
Balances at May. 31, 2019	$ 774,173	$ 22,830,006	$ (36,531)	$ (19,586,678)		$ 3,980,970
Balances (in Shares) at May. 31, 2019	9,677,188

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	May 31, 2019	May 31, 2018
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (2,393,060)	$ (1,465,828)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	162,905	186,601
Change in provision for allowance for doubtful accounts	15,415	7,566
Inventory reserve	6,300	7,613
Stock option expense	151,224	18,473
Decrease in deferred rent liability	6,615	15,787
Decrease in deferred tax asset	10,000	31,000
Changes in assets and liabilities:
Accounts receivable	(670,126)	252,505
Inventories	21,387	(457,269)
Prepaid expenses and other	98,007	(104,652)
Other assets	(13,677)	(18,168)
Accounts payable and accrued expenses	343,994	319,169
Accrued compensation	16,977	32,986
Net cash used in operating activities	(2,244,039)	(1,174,217)
CASH FLOWS FROM INVESTING ACTIVITIES:
Increase in intangibles	(69,974)
Purchases of property and equipment	(101,137)	(130,347)
Net cash used in investing activities	(171,111)	(130,347)
CASH FLOWS FROM FINANCING ACTIVITIES:
Common stock subscribed	9,062
Proceeds from sale of common stock, net	1,776,575	1,266,871
Proceeds from exercise of stock options	121,790	27,436
Net cash provided by financing activities	1,907,427	1,294,307
Effect of exchange rate changes on cash	(10,395)	(10,302)
Net decrease in cash and cash equivalents	(518,118)	(20,559)
CASH AND CASH EQUIVALENTS, beginning of year	1,204,903	1,225,462
CASH AND CASH EQUIVALENTS, end of year	686,785	1,204,903
Non-cash investing and financing activities:
Subscriptions receivable		9,062
Cash paid during the year for:
Interest	47	37
Income taxes	$ 14,237	$ 800

ORGANIZATION

ORGANIZATION	12 Months Ended
	May 31, 2019
Disclosure Text Block [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. ORGANIZATION Biomerica, Inc. and Subsidiaries (collectively "the Company") are primarily engaged in the development, manufacture and marketing of medical diagnostic products. The Company develops, manufactures, and markets medical diagnostic products designed for the early detection and monitoring of chronic diseases and other medical conditions. The Company’s medical diagnostic products are sold worldwide in two markets: 1) clinical laboratories and 2) point of care (physicians' offices and over-the-counter drugstores). The diagnostic test kits are used to analyze blood, urine or fecal samples from patients in the diagnosis of various diseases and other medical complications, by measuring or detecting the existence and/or level of specific bacteria, hormones, antibodies, antigens or other substances, which may exist in a patient’s body, stools, or blood, often in extremely small concentrations.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	May 31, 2019
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES PRINCIPLES OF CONSOLIDATION The enclosed consolidated financial statements for the years ended May 31, 2019 and 2018 include the accounts of Biomerica, Inc. ("Biomerica") as well as its German subsidiary (BioEurope GmbH) and Mexican subsidiary (Biomerica de Mexico). All significant intercompany accounts and transactions have been eliminated in consolidation. ACCOUNTING ESTIMATES The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reported period. Estimates that are made include the reserve for bad debt, which is estimated based on current as well as historical history with a customer; stock option forfeiture rates, which are calculated based on historical data; and inventory reserves, which are based on projected and historical usage of materials; (and other items that may be necessary to estimate using current, historical and judgment based). Actual results could materially differ from those estimates. FAIR VALUE OF FINANCIAL INSTRUMENTS The Company has financial instruments whereby the fair market value of the financial instruments could be different than that recorded on a historical basis. The Company's financial instruments consist of its cash and cash equivalents, accounts receivable, and accounts payable. The carrying amounts of the Company's financial instruments approximate their fair values. CONCENTRATION OF CREDIT RISK The Company maintains cash balances at certain financial institutions in excess of amounts insured by federal agencies. As of May 31, 2019, the Company had approximately $406,000 of uninsured cash. The Company does not believe it is exposed to any significant credit risks. The Company provides credit in the normal course of business to customers throughout the United States and in foreign markets. For the year ended May 31, 2019 the Company had two customers which accounted for 46.3% of consolidated net sales and for the year ended May 31, 2018 the Company had one customer which accounted for 43.3% of consolidated net sales. The Company performs ongoing credit evaluations of its customers and requires accelerated prepayment in some circumstances. At May 31, 2019, two customers accounted for 68.1% of gross accounts receivable. At May 31, 2018, one customer accounted for 53.3% of gross accounts receivable. For the year ended May 31, 2019, one vendor accounted for 23.8% of the purchases of raw materials. For the year ended May 31, 2018, two vendors accounted for 27.7 % of the purchases of raw materials. As of May 31, 2019 and 2018 the Company had one vendor which accounted for 32.1% and 29.1%, respectively, of accounts payable. GEOGRAPHIC CONCENTRATION As of May 31, 2019 and 2018, approximately $665,000 and $657,000 of Biomerica's gross inventory and approximately $39,000 and $41,000, of Biomerica's property and equipment, net of accumulated depreciation, was located in Mexicali, Mexico, respectively. CASH EQUIVALENTS Cash and cash equivalents consist of demand deposits and money market accounts with original maturities of less than three months. ACCOUNTS RECEIVABLE The Company extends unsecured credit to its customers on a regular basis. International accounts are required to prepay until they establish a history with the Company and at that time, they are extended credit at levels based on a number of criteria. Based on various criteria, initial credit levels for individual distributors are approved by designated officers and managers of the company. All increases in credit limits are also approved by designated upper level management. Management evaluates receivables on a quarterly basis and adjusts the allowance for doubtful accounts accordingly. Balances over ninety days old are usually reserved for unless collection is reasonably assured. Occasionally certain long-standing customers, who routinely place large orders, will have unusually large receivables balances relative to the total gross receivables. Management monitors the payments for these large balances closely and very often requires payment of existing invoices before shipping new sales orders. INVENTORIES The Company values inventory at the lower of cost (determined using a combination of specific lot identification and the first-in, first-out methods) or net realizable value. Management periodically reviews inventory for excess quantities and obsolescence. Management evaluates quantities on hand, physical condition, and technical functionality as these characteristics may be impacted by anticipated customer demand for current products and new product introductions. The reserve is adjusted based on such evaluation, with a corresponding provision included in cost of sales. Abnormal amounts of idle facility expenses, freight, handling costs and wasted material are recognized as current period charges and the allocation of fixed production overhead is based on the normal capacity of the production facilities. Inventories approximate the following at May 31: 2019 2018 Raw materials $ 1,208,000 $ 1,000,000 Work in progress 771,000 854,000 Finished products 172,000 325,000 Total $ 2,151,000 $ 2,179,000 Reserves for inventory obsolescence are recorded as necessary to reduce obsolete inventory to estimated net realizable value or to specifically reserve for obsolete inventory that the Company intends to dispose of. As of May 31, 2019 and 2018, inventory reserves were approximately $49,000 and $43,000, respectively. PROPERTY AND EQUIPMENT Property and equipment are stated at cost. Expenditures for additions and major improvements are capitalized. Repairs and maintenance costs are charged to operations as incurred. When property and equipment are retired or otherwise disposed of, the related cost and accumulated depreciation or amortization are removed from the accounts, and gains or losses from retirements and dispositions are credited or charged to income. Depreciation and amortization are provided over the estimated useful lives of the related assets, ranging from 5 to 10 years, using the straight-line method. Leasehold improvements are amortized over the lesser of the estimated useful life of the asset or the term of the lease. Depreciation and amortization expense on property and equipment amounted to $101,216 and $111,055 for the years ended May 31, 2019 and 2018, respectively. INTANGIBLE ASSETS Intangible assets include trademarks, product rights, technology rights and patents, and are accounted for based on Accounting Standards Codification (“ASC”), ASC 350 Intangibles – Goodwill and Other (“ASC 350”). In that regard, intangible assets that have indefinite useful lives are not amortized but are tested at least annually for impairment or more frequently if events or changes in circumstances indicate that the asset might be impaired. Intangible assets are being amortized using the straight-line method over the useful life, not to exceed 18 years for marketing and distribution rights, 10 years for purchased technology use rights, and 20 years for patents. Amortization amounted to $61,689 and $75,546 for the years ended May 31, 2019 and 2018, respectively. The Company assesses the recoverability of these intangible assets by determining whether the amortization of the asset's balance over its remaining life can be recovered through projected undiscounted future cash flows. The Company uses a qualitative assessment to determine whether there was any impairment. No impairment adjustment was required as of May 31, 2019 or 2018. INVESTMENTS From time-to-time, the Company makes investments in privately-held companies. The Company determines whether the fair values of any investments in privately-held entities have declined below their carrying value whenever adverse events or changes in circumstances indicate that recorded values may not be recoverable. If the Company considers any such decline to be other than temporary (based on various factors, including historical financial results, and the overall health of the investee’s industry), a write-down to estimated fair value is recorded. Investments represent the Company’s investment in a Polish distributor which is primarily engaged in distributing medical products and devices. The Company currently has not written down the investment and no events have occurred which could indicate the carrying value of the investment to be greater than the fair value. The Company owns approximately 6% of the investee, and accordingly, applies the cost method to account for the investment. Under the cost method, investments are recorded at cost, with gains and losses recognized as of the sale date, and income recorded when received. SHARE-BASED COMPENSATION The Company follows the guidance of the accounting provisions of Accounting Standards Codification (“ASC”) 718 , In applying the Black-Scholes options-pricing model, assumptions used were as follows: 2019 2018 Dividend yield 0% 0% Expected volatility 57.9-60.41% 59.8-61.28% Risk free interest rate 2.33-2.85% 1.61-2.53% Expected life 3.75-6.25 years 3.75-6.0 years REVENUE RECOGNITION The Company has various contracts with customers. All of the contracts specify that revenues from product sales are recognized at the time the product is shipped, customarily FOB shipping point, at which point title passes. Revenue is recognized only when collectability is reasonably assured. The Company does not allow for returns except in the event of defective merchandise and therefore does not establish an allowance for returns. In conjunction with sales to certain customers, the Company provides free products upon attaining certain levels of purchases by the customer. The Company accounts for these free products as zero sales and recognizes the cost of the product as part of cost of sales. SHIPPING AND HANDLING FEES AND COSTS Shipping and handling fees billed to customers are required to be classified as net sales, and shipping and handling costs are required to be classified as either cost of sales or disclosed in the notes to the consolidated financial statements. The Company included shipping and handling fees billed to customers in net sales. The Company included shipping and handling costs associated with inbound freight and unreimbursed shipping to customers in cost of sales. RESEARCH AND DEVELOPMENT Research and development costs are expensed as incurred. The Company expensed $ 1,679,098 INCOME TAXES The Company accounts for income taxes in accordance with ASC 740, Income Taxes (“ASC 740”). Deferred tax assets and liabilities arise from temporary differences between the tax bases of assets and liabilities and their reported amounts in the consolidated financial statements that will result in taxable or deductible amounts in future years. These temporary differences are measured using enacted tax rates. A valuation allowance is recorded to reduce deferred tax assets to the extent that management considers it is more likely than not that a deferred tax asset will not be realized. In determining the valuation allowance, the Company considers factors such as the reversal of deferred income tax assets, projected taxable income, and the character of income tax assets and tax planning strategies. A change to these factors could impact the estimated valuation allowance and income tax expense. At May 31, 2019 and 2018, in accordance with ASC 740, the Company has a valuation allowance for substantially all of its deferred tax assets. During the fiscal year ended May 31, 2019, this valuation allowance was increased to approximately $2,143,000. The Company accounts for its uncertain tax provisions by using a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates it is more likely than not, based solely on the technical merits, that the position will be sustained in an audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the appropriate amount of the benefit to recognize. The amount of benefit to recognize is measured as the maximum amount which is more likely than not to be realized. The tax position is derecognized when it is no longer more likely than not capable of being sustained. On subsequent recognition and measurement the maximum amount which is more likely than not to be recognized at each reporting date will represent the Company’s best estimate, given the information available at the reporting date, although the outcome of the tax position is not absolute or final. Upon adopting the revisions in ASC 740, the Company elected to follow an accounting policy to classify accrued interest related to liabilities for income taxes within the “Interest expense” line and penalties related to liabilities for income taxes within the “Other expense” line of the consolidated statements of operations and comprehensive loss. ADVERTISING COSTS The Company reports the cost of all advertising as expense in the period in which those costs are incurred. Advertising costs were approximately $0 FOREIGN CURRENCY TRANSLATION The subsidiary located in Mexico operates primarily using the Mexican peso. The subsidiary located in Germany operates primarily using the U.S. dollar, with an immaterial amount of transactions occurring using the Euro. Accordingly, assets and liabilities of these subsidiaries are translated using exchange rates in effect at the end of the year, and revenues and costs are translated using average exchange rates for the year. The resulting adjustments to assets and liabilities are presented as a separate component of accumulated other comprehensive loss. There are no adjustments to foreign currency loss that are included in the consolidated statements of operations for the years ended May 31, 2019 and 2018. DEFERRED RENT Incentive payments received from landlords are recorded as deferred lease incentives and are amortized over the underlying lease term on a straight-line basis as a reduction of rent expense. When the terms of an operating lease provide for periods of free rent, rent concessions, and/or rent escalations, the Company establishes a deferred rent liability for the difference between the scheduled rent payment and the straight-line rent expense recognized. This deferred rent liability is amortized over the underlying lease term on a straight-line basis as a reduction of rent expense. NET LOSS PER SHARE Basic loss per share is computed as net loss divided by the weighted average number of common shares outstanding for the period. Diluted loss per share reflects the potential dilution that could occur from common shares issuable through stock options, warrants and other convertible securities using the treasury stock method. The total amount of anti-dilutive stock options not included in the loss per share calculation for the years ended May 31, 2019 and 2018 were 1,476,209 and 1,138,625, respectively. The following table illustrates the reconciliation of the numerators and denominators of the basic and diluted earnings per share computations: For the Years Ended May 31 2019 2018 Numerator : Net loss for basic and diluted net loss per common share $ (2,393,060) $ (1,465,828) Denominator for basic net loss per common share 9,212,557 8,570,029 Effect of dilutive securities: Options -- -- Denominator for diluted net loss per common share 9,212,557 8,570,029 Basic net loss per common share $ (0.26) $ (0.17) Diluted net loss per common share $ (0.26) $ (0.17) SEGMENT REPORTING ASC 280, Segment Reporting (“ASC 280”), establishes standards for reporting, by public business enterprises, information about operating segments, products and services, geographic areas, and major customers. The Company’s operations are analyzed by management and its chief operating decision maker as being part of a single industry segment: the design, development, marketing and sales of diagnostic kits. REPORTING COMPREHENSIVE LOSS Comprehensive loss represents net loss and any revenues, expenses, gains and losses that, under GAAP, are excluded from net loss and recognized directly as a component of shareholders’ equity. Accumulated other comprehensive loss consists solely of foreign currency translation adjustments. RECENT ACCOUNTING PRONOUNCEMENTS In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”), Revenue from Contracts with Customers (“ASU 2014-09”). ASU 2014-09 is a comprehensive new revenue recognition model requiring a company to recognize revenue to depict the transfer of goods or services to a customer at an amount reflecting the consideration it expects to receive in exchange for those goods or services. In adopting, ASU 2014-09, companies may use either a full retrospective or a modified retrospective approach. ASU 2014-09 was effective for the first interim period within annual reporting periods beginning after December 15, 2017. Management adopted the provisions of this statement and is taking them into account in the preparation of the financial statements for the year ended May 31, 2019. The adoption of this standard has not had a significant impact on the Company’s financial statements. On January 5, 2016, the FASB issued ASU 2016-01, Financial Instruments-Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities (“ASU 2016-01”). The release affects public and private companies that hold financial assets or owe financial liabilities. ASU 2016-01 took effect for public companies for fiscal years beginning after December 15, 2017. Management adopted the provisions of this statement and is taking them into account in the preparation of the financial statements for the year ended May 31, 2019. The adoption of this standard has not had a significant impact on the Company’s financial statements. On February 25, 2016, the FASB issued ASU 2016-02, Leases (Topic 842) (“ASU 2016-02”). ASU 2016-02 defines whether a contract is a lease. If it is a lease, the Company is required to recognize the lease assets and liabilities. ASU 2016-02 is effective for public companies for the annual periods beginning December 15, 2018. Management is evaluating the provisions of this statement and has not determined what impact the adoption of ASU 2016-02 will have on the Company’s financial position or results of operations. On August 26, 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (“ASU 2016-15”). This update addresses eight specific cash flow issues with the objective of reducing the existing diversity in practice. ASU-2016-15 took effect for public companies for the fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. Management adopted the provisions of this statement and is taking them into account in the preparation of the financial statements for the year ended May 31, 2019. The adoption of this standard has not had a significant impact on the Company’s financial statements. On November 27, 2016, the FASB issued ASU 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash (“ASU 2016-18”). On February 15, 2018, the FASB issued ASU 2018-02, “Reclassification of Certain Tax Effects From Accumulated Comprehensive Income” (“ASU 2018-02”). ASU 2018-02 will give companies the option to reclassify stranded tax effects caused by the newly-enacted U.S. TAX Cuts and Jobs Act (TCJA) from accumulated other comprehensive income (ASCI) to retained earnings. ASU 2018-02 will take effect for all companies for the fiscal years beginning after December 15, 2018, and interim periods within those fiscal years. Management is evaluating the provisions of this statement and has not determined what impact the adoption of ASU 2018-02 will have on the Company’s financial position or results of operations. On June 20, 2018, the FASB issued ASU 2018-07, Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting (“ASU 2018-07”). ASU 2018-07 is intended to reduce cost and complexity and to improve financial reporting for share-based payments to nonemployees (for example, service providers, external legal counsel, suppliers, etc.). ASU 2018-07 will be effective for the fiscal years beginning after December 15, 2018, and interim periods within those fiscal years. Management is evaluating the provisions of this statement and has not determined what impact the adoption of ASU 2018-7 will have on the Company’s financial position or results of operations. Other recent ASU's issued by the FASB and guidance issued by the Securities and Exchange Commission did not, or are not believed by management to, have a material effect on the Company’s present or future consolidated financial statements.

INTANGIBLE ASSETS, NET

INTANGIBLE ASSETS, NET	12 Months Ended
	May 31, 2019
Disclosure Text Block [Abstract]
Intangible Assets Disclosure [Text Block]	3. INTANGIBLE ASSETS, NET Intangible assets, net of accumulated amortization, consist of the following at May 31: 2019 2018 Licenses $ 510,600 $ 506,685 Patents 68,860 2,800 Less accumulated (721) -- Less accumulated (471,530) (410,562) $ 107,209 $ 98,923 Expected amortization of intangible assets for the years ending May 31: 2020 $ 22,051 2021 14,745 2022 5,132 2023 2,839 2024 2,368 Thereafter 60,074 Total $ 107,209

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	12 Months Ended
	May 31, 2019
Payables and Accruals [Abstract]
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	4. ACCOUNTS PAYABLE AND ACCRUED EXPENSES The Company’s accounts payable and accrued expense balances consist of the following at May 31: 2019 2018 Accounts payable $ 999,593 $ 655,599 Deferred rent 37,972 31,357 $ 1,037,565 $ 686,956 As of May 31, 2019 and 2018 the Company had one vendor which accounted for 32.1% and 29.1%, respectively, of accounts payable.

SHAREHOLDERS` EQUITY

SHAREHOLDERS` EQUITY	12 Months Ended
	May 31, 2019
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	5. SHAREHOLDERS' EQUITY STOCK OPTION AND RESTRICTED STOCK PLANS In August 2010, the Company adopted a stock option and restricted stock plan (the "2010 Plan") which provides that non-qualified options and incentive stock options and restricted stock covering an aggregate of 850,000 shares of the Company's unissued common stock may be granted to affiliates, employees or consultants of the Company. This plan was approved by shareholders in December 2010. The 2010 Plan expires in December 2020. Options granted under the 2010 Plan will be granted at prices not less than 80% of the then fair market value of the common stock and will expire not more than 10 years after the date of grant. In December 2014, the Company adopted a stock option and restricted stock plan (the "2014 Plan") which provides that non-qualified options and incentive stock options and restricted stock covering an aggregate of 850,000 shares of the Company's unissued common stock may be granted to affiliates, employees or consultants of the Company. This plan was approved by shareholders in December 2014. The 2014 Plan expires in December 2024. Options granted under the 2014 Plan will be granted at prices not less than 80% of the then fair market value of the common stock and will expire not more than 10 years after the date of grant. In December 2017, the Company adopted a stock option and restricted stock plan (the “2017 Plan”) which provides that non-qualified options and incentive stock options and restricted stock covering an aggregate of 900,000 shares of the Company’s unissued common stock may be granted to affiliates, employees or consultants of the Company. This plan was approved by shareholders in December 2017. The 2017 Plan expires in December 2027. Options granted under the 2017 Plan will be granted at prices not less than 80% of the then fair market value of the common stock and will expire not more than 10 years after the date of grant. Stock option expense during fiscal 2019 was $151,224. This included, by department, $3,714 for research and development, $143,299 in administrative, $4,163 in sales and marketing and $49 in Mexico. In fiscal 2018 stock option expense was $18,473. This included $2,486 in research and development, $14,613 in administrative, $1,223 in sales and marketing and $151 in Mexico. Activity as to aggregate stock options outstanding is as follows: NUMBER OF STOCK OPTIONS EXERCISE PRICE RANGE PER SHARE WEIGHTED EXERCISE PRICE Options outstanding at May 31, 2017 897,000 $0.71-$1.61 $ 0.98 Options granted 287,000 $2.41-$3.90 $ 3.63 Options exercised (34,750) $0.71-$1.04 $ 0.80 Options canceled or expired (10,625) $0.71-$2.41 $ 1.44 Options outstanding at May 31, 2018 1,138,625 $0.71-$3.90 $ 1.65 Options granted 558,000 $2.25-$3.62 $ 2.60 Options exercised (163,500) $0.71-$1.04 $ 0.76 Options canceled or expired (56,916) $0.71-$3.62 $ 2.49 Options outstanding at May 31, 2019 1,476,209 $0.82-$3.90 $ 2.07 The weighted average fair value of options granted during 2019 and 2018 was $2.60 and $3.63, respectively. The aggregate intrinsic value of options exercised during 2019 and 2018 was approximately $364,000 and $87,000, respectively. The aggregate intrinsic value of options outstanding at May 31, 2019 and 2018 was approximately $808,000 and $2,755,000, respectively. The aggregate intrinsic value of options vested and exercisable at May 31, 2019 and 2018 was approximately $685,000 and $1,749,000, respectively. Number of non-vested stock options included in table above is as follows: STOCK OPTIONS WEIGHTED AVERAGE AVERAGE GRANT DATE FAIR VALUE NUMBER OF SHARES Nonvested shares at May 31, 2018 583,000 $ 2.34 Granted 558,000 $ 2.60 Vested/Exercised (331,500) $ 2.34 Forfeited (39,916) $ 3.08 Nonvested shares at May 31, 2019 769,584 $ 2.49 At May 31, 2019, total compensation cost related to non-vested stock option awards not yet recognized totaled approximately $332,000. The weighted-average period over which this amount is expected to be recognized is 2.31 years. The weighted average remaining contractual term of options that were exercisable at May 31, 2019 was 4.93 years. The following summarizes information about all of the Company's stock options outstanding at May 31, 2019. These options are comprised of those granted under the 2010, 2014 and 2017 plans. WEIGHTED AVERAGE REMAINING CONTRACTUAL LIFE IN YEARS WEIGHTED AVERAGE EXERCISE PRICE NUMBER EXERCISABLE AT MAY 31, 2019 NUMBER OUTSTANDING May 31, 2019 WEIGHTED AVERAGE EXERCISE PRICE RANGE OF EXERCISE PRICES $ 0.82 295,375 5.72 $ 0.82 283,375 $ 0.82 $ 0.85-$ 1.04 47,500 1.42 $ 1.02 35,500 $ 1.02 $ 1.20-$ 1.61 330,000 6.56 $ 1.26 233,750 $ 1.26 $ 2.25-$ 3.90 803,334 8.00 $ 2.93 154,000 $2.93 COMMON STOCK ACTIVITY During the year ended May 31, 2019, options to purchase 163,500 shares of common stock were exercised at prices ranging from $0.71 to $1.04. Total net proceeds to the Company were $121,790. During the year ended May 31, 2018, options to purchase 34,750 shares of common stock were exercised at prices ranging from $0.71 to $1.04. Total net proceeds to the Company were $27,436. During the year ended May 31, 2019, the Company sold 625,677 shares of its common stock at prices ranging from $2.59 to $4.16 under its S-3 Registration Statement which resulted in gross proceeds of $1,847,662 and net proceeds to the Company of $1,776,575 after deducting commissions for each sale and legal, accounting and other fees related to the filing of the S-3. During the year ended May 31, 2018, the Company sold 342,088 shares of its common stock at prices ranging from $3.73 to $4.74 under its S-3 Registration Statement which resulted in gross proceeds of $1,379,226 and net proceeds to the Company of $1,275,933 (after receipt of subscriptions receivable at May 31, 2018) after deducting commissions for each sale and the initial legal and accounting fees related to the filing of the S-3. The subscriptions receivable of $9,062 was collected on June 4, 2018.

INCOME TAXES

INCOME TAXES	12 Months Ended
	May 31, 2019
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	6. INCOME TAXES Income tax expense from continuing operations for the years ended May 31, 2019 and 2018 consists of the following: Years ended May 31, 2019 2018 Current: U.S. Federal $ -- $ -- Foreign Taxes Subsidiaries (13,437) -- State and local (800) (800) Total current (14,237) (800) Deferred: U.S. Federal (10,000) (31,000) State and local -- -- Total deferred (10,000) (31,000) Income tax expense $ (24,237) $ (31,800) Income tax benefit (expense) from continuing operations differs from the amounts computed by applying the U.S. Federal income tax rate applicable for each year (21% for 2019 and blended rate for 2018 (35% and 21%)) to pretax income as a result of the following: Years ended May 31, 2019 2018 Computed "expected" tax benefit $ 497,453 $ 418,258 Increase (reduction) in income taxes resulting from: Change in valuation allowance (910,000) (114,000) State income taxes, net of federal benefit 89,267 71,794 Research and development tax credits 55,908 46,602 Permanent tax differences and other (256,572) 78,795 Foreign taxes of subsidiaries (13,437) -- Impact of tax rate changes -- (533,249) Income tax expense $ (24,237) $ (31,800) The tax effect of significant temporary differences is presented below: As of May 31, 2019 2018 Deferred tax assets: Accounts receivable, principally due to allowance for doubtful accounts $ 18,000 $ 15,000 Inventory valuation 12,000 13,000 Compensated absences 48,000 49,000 Net operating loss carryforwards 1,735,000 923,000 Tax credit carryforwards 467,000 385,000 Deferred rent expense 9,000 5,000 Other 176,000 163,000 Accumulated depreciation and amortization (6,000) 6,000 Total deferred tax assets 2,459,000 1,559,000 Less valuation allowance (2,459,000) (1,549,000) Net deferred tax asset $ -- $ 10,000 The Company has provided a valuation allowance of approximately $2,459,000 and $1,549,000 as of May 31, 2019 and 2018, respectively. The net change in the valuation allowance for the years ended May 31, 2019 and 2018 was an increase of $900,000 and $114,000, respectively. At May 31, 2019, the Company has Federal income tax net operating loss carryforwards of approximately $6,956,000. At May 31, 2019, the Company has California state income tax net operating loss carryforwards of approximately $3,934,000. At May 31, 2019, the Company has Federal research and development tax credit carryforward of approximately $389,000. The Federal credits begin to expire in 2027. The Company also had similar credit carryforwards for state purposes of $78,000 at May 31, 2019. Pursuant to Internal Revenue Code Sections 382 and 383, annual use of the Company's net operating loss ("NOL") and credit carryforwards may be limited by statute because of a cumulative change in ownership of more than 50%. Pursuant to Sections 382 and 383 of the Code, the annual use of the Company's NOLs and credit carryforwards would be limited if there is a cumulative change of ownership (as that term is defined in Section 382(g) of the Code) of greater than 50% in a three-year period. Management has not performed an analysis to determine if the Company has had a cumulative change in ownership of greater than 50%. For the year ended May 31, 2019, the Company did an analysis of its ASC 740 position and has not identified any uncertain tax positions as defined under ASC 740. Should such position be identified in the future and should the Company owe interest and penalties as a result of this, these would be recognized as interest expense and other expense, respectively, in the consolidated financial statements. The Company is no longer subject to any significant U.S. federal tax examinations by tax authorities for years before fiscal year 2015.

GEOGRAPHIC INFORMATION

GEOGRAPHIC INFORMATION	12 Months Ended
	May 31, 2019
Geographic Information Disclosure [Abstract]
Geographic Information Disclosure [Text Block]	7. GEOGRAPHIC INFORMATION The Company operates as one segment. Geographic information regarding net sales is approximately as follows: Years ended May 31, 2019 2018 Net sales: Europe $ 1,694,000 $ 2,023,000 United States 523,000 685,000 Asia 2,514,000 2,506,000 South America 256,000 214,000 Middle East 214,000 132,000 Other foreign -- 4,000 Total net sales $ 5,201,000 $ 5,564,000

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	May 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	8. COMMITMENTS AND CONTINGENCIES OPERATING LEASES On June 18, 2009, the Company entered into an agreement to lease a building in Irvine, California. The lease commenced September 1, 2009 and ended August 31, 2016. On November 30, 2015, the Company entered into the First Amendment to Lease wherein it exercised its option to extend its lease until August 31, 2021. The initial base rent for the lease extension was $21,000 per month, increasing to $23,637 through August 31, 2021. The security deposit of $22,080 remains the same. In November 2016, the Company’s subsidiary, Biomerica de Mexico, entered into a ten-year lease for approximately 8,104 square feet at a monthly rent of $2,926. The Company has one 10-year option to renew at the end of the initial lease period. The yearly rate is subject to an annual adjustment for inflation according to the United States Bureau of Labor Statistics Consumer Price Index For All Urban Consumers. Biomerica, Inc. is not a guarantor of such lease. Total gross rent expense in the U.S. for fiscal 2019 and 2018 was $268,550. Rent expense for the Mexico facility for fiscal 2019 and 2018 was $46,040 and $45,963, respectively. The following is a schedule of rent payments due under the terms of the leases: Years ending May 31, 2020 $ 311,884 2021 321,556 2022 112,409 2023 43,075 2024 44,712 Thereafter 114,969 Total $ 948,605 According to the terms of the lease in Irvine, the Company is also responsible for routine repairs of the building and for certain increases in property tax. The Company also has various insignificant leases for office equipment. RETIREMENT SAVINGS PLAN Effective September 1, 1986, the Company established a 401(k) plan for the benefit of its employees. The plan permits eligible employees to contribute to the plan up to the maximum percentage of total annual compensation allowable under the limits of Internal Revenue Code Sections 415, 401(k) and 404. The Company, at the discretion of its Board of Directors, may make contributions to the plan in amounts determined by the Board each year. No contributions by the Company have been made since the plan's inception. LITIGATION The Company is, from time to time, involved in legal proceedings, claims and litigation arising in the ordinary course of business. While the amounts claimed may be substantial, the ultimate liability cannot presently be determined because of considerable uncertainties that exist. Therefore, it is possible the outcome of such legal proceedings, claims and litigation could have a material effect on quarterly or annual operating results or cash flows when resolved in a future period. However, based on facts currently available, management believes such matters will not have a material adverse effect on the Company's consolidated financial position, results of operations or cash flows. There were no legal proceedings pending as of May 31, 2019. CONTRACTS The Company has one royalty agreement in which it has obtained rights to manufacture and market certain products for the life of the products. Royalty expense of approximately $19,000 is included in cost of sales for the agreement for each of the years ended May 31, 2019 and 2018. Sales of products manufactured under these agreements comprise approximately 2.9% and 2.6% of total sales for the years ended May 31, 2019 and 2018, respectively. The Company may license other products or technology in the future as it deems necessary for conducting business. The Company has other royalty agreements, however they are not considered material. On May 25, 2016, Biomerica, Inc. ("Biomerica") entered into an Exclusive Marketing License Agreement “Agreement” with Celtis Pharm Co., Ltd., a medical company in the Republic of Korea (South Korea) (“Celtis”), that grants to Celtis an exclusive license to market Biomerica’s new InFoods® IBS products (“IBS Products”). The IBS Products identify patient-specific trigger foods that exacerbate/alleviate IBS (Irritable Bowel Disease) symptoms. The Agreement only allows for Biomerica’s IBS Products to be sold by Celtis in the Republic of Korea with a possibility of expansion of territory in the future upon mutually agreeable negotiations. The term of the agreement is for a period of five years plus an additional two-year term for Korean FDA clearance and begins after Biomerica first receives final clearance for sale of the IBS Products in the United States. The agreement may be cancelled if Biomerica has not obtained final approval or clearance for sale of the IBS Products in the United States from the United States FDA on or before December 31, 2017, or another date mutually agreed upon in writing. Biomerica is also obligated to maintain a full quality assurance system for the IBS Products following the harmonized standards according to Annex IV of Directive 98/79/EC. In September 2017, an agreement to extend the date for final approval or clearance for sale of the IBS Products in the United States from the United States FDA was signed to extend the date to December 31, 2019. Celtis, at its sole cost and expense, must use its commercially reasonable good faith efforts to obtain Korean FDA approval or clearance of the IBS Products. The terms of the Agreement provide up to $1.25 million in exclusivity fees based on certain milestones including Biomerica’s starting clinical trials in the United States, receipt of US FDA clearance and Celtis’ first sales of IBS Products in Korea. Should Biomerica not receive US FDA clearance for the IBS Products, $250,000 of the up-front exclusivity fee shall convert into Biomerica common stock at the price of $3.00 per share for a total of 83,333 shares. Additionally, the Agreement provides for royalty fees paid to Biomerica that are based on a percentage of net sales of the IBS Products in Korea. Minimum royalties in order to retain the exclusive South Korean license total $7.25 million In October 2016, the Company entered into a Clinical Trial Agreement with Vanderbilt University Medical Center for a Specimen Collection Study for H. pylori testing in patients with dyspepsia. The study began in calendar 2017 and the maximum budget for the study is estimated at $85,000. In fiscal 2019 the Company incurred $2,000 in expenses and in fiscal 2018 no expenses were incurred for this study. In September 2017, the Company signed a Clinical Samples Agreement with the University of Southern California for the purpose of providing clinical samples for use by the Company in conducting future clinical trials for one of the products which the Company is developing. The work started in October 2017 with charges for work performed being invoiced and paid monthly. In November 2017, Biomerica announced the enrollment of its first patient at the University of Southern California for the Company’s Helicobacter Pylori test. The Company incurred $2,200 and $10,367 in expenses for this study in fiscal 2019 and 2018, respectively. In November 2017, the Company entered into a Clinical Trial Agreement with the University of Michigan to perform an InFoods 24 Endpoint Determination Study. The Company will be invoiced monthly for work performed the previous month. The maximum budget for the study is $181,015. The Company incurred $40,885 and $12,500 in expenses for this study during fiscal 2019 and 2018, respectively. In January 2018, the Company entered into a Clinical Trial Agreement with Beth Israel Deaconess Medical Center for the purposes of conducting “An Antibody Guided Restriction Trial Using Biomerica InFoods 24G Test in patients with a previous diagnosis of Irritable Bowel Syndrome (IBS)”. The study began in the first quarter of fiscal 2019. The Company will be invoiced monthly for work performed the previous month. The total cost of the study is estimated to be approximately $142,000. The Company incurred $146,760 and $17,000 in expenses for this study during fiscal 2019 and 2018, respectively. In April 2018, the Company entered into a Clinical Trial Agreement with Guardian Angel Research Center for the purposes of conducting a Specimen Collection Study Protocol for h. Pylori Testing in Patients with Dyspepsia. The Company will be invoiced monthly for work performed the previous month. The maximum budget for the study is $75,400. No expenses were incurred for this study in fiscal 2019 and 2018. In October 2018, the Company entered into an agreement with a customer for the sale of its EZ Detect product in the United States. The term of the Agreement is for three years and is renewal for one-year terms upon written notice. The Agreement defines the price and rebate to the customer. In February 2019, the Company entered into a consulting agreement with an individual to provide investor relations consulting services for a fee of $2,000 per month. The fee will be reviewed after a six-month period. The contract is for a period of twelve months, but is cancellable at any time after the initial three-month period. During fiscal 2019 the Company incurred $8,000 in expenses for this contract. In December 2018, the Company entered into an agreement with a Company for the purpose of procuring and assisting in transactions related to its EZ Detect product with China. The contract is for a period of twelve months and is cancellable by either party with forty-five days written notice. The contract specifies 2.5-6% success fees and milestone payments upon certain events transpiring. During fiscal 2019 the Company incurred $27,579 in expenses for this contract. In January 2019, the Company entered into a non-exclusive advisory agreement with a company to promote the Company to new investors for a period of ninety days. Expenses related to this agreement were $3,500 during fiscal 2019. The agreement expired after the ninety-day period. In March 2019, the Company entered into a Clinical Trial Agreement with Dayton Gastroenterology for the purposes of conducting a Specimen Collection Study Protocol for h. Pylori Testing in Patients with Dyspepsia. The Company will be invoiced monthly for work performed the previous month. The maximum budget for the study is $95,050. The Company did not incur any expenses for this contract during fiscal 2019. In March 2019, the Company entered into a Distributor Agreement (the “Agreement”) with a company in China for the purposes of distribution of certain of its products. This Agreement replaced the Distribution Agreement in place with another distributor in that territory. The Agreement is for a period of three years and requires minimum purchases each year as agreed upon. In April 2019, the Company entered into a consulting agreement with the former, retired president of the Company. The agreement stipulates that he shall be available by consultation if needed for the period of April 8, 2019 through April 7, 2020. In return, the Company has agreed to allow his stock options in the Company to continue to vest and be exercisable until April 7, 2020. At that time, no options will vest and any vested, unexercised options must be exercised by July 2, 2020 at which time they will be forfeited. In May 2019, the Company entered into a Distribution Agreement with MaxHealth Medical International Limited in China for its EZ Detect product. Under this Agreement, the initial order placed in June, 2019 was a total of $100,000, and was prepaid. Upon delivery of this first $100,000 order, MaxHealth has agreed to place an additional pre-paid order for $900,000, payable upon the clearance of Chinese customs of the initial order of $100,000. The initial term of the Agreement is for seven years and shall extend automatically unless written notice is given by either party. The Agreement requires certain minimum yearly purchases totaling in aggregate $17,000,000 over the seven-year term. For a period of ninety days following the signing of the above Agreement, MaxHealth was given the option to purchase up to 500,000 shares of Biomerica’s common stock at a purchase price of either $4.66, if Biomerica has sold a separate private transaction at that price, or 25% above the average public trading price of Biomerica’s stock during the 10 business days preceding the MaxHealth purchase. As of the filing date, the option had not been exercised.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	May 31, 2019
Subsequent Events [Abstract]
Subsequent Events [Text Block]	9. SUBSEQUENT EVENTS Subsequent to May 31, 2019, 41,625 options to purchase the Company’s common stock were exercised at prices ranging from $0.82 to $1.04 per share. Net cash proceeds to the Company were $33,528. Subsequent to May 31, 2019, the Company sold 50,000 shares of its common stock at prices ranging from $2.33 to $2.34 under its S-3 Registration Statement which resulted in net cash proceeds to the Company of $112,609, after deducting commissions for each sale. In April 2019, the United States Patent and Trademark Office issued a Notice of Allowance for our patent application 15/526,240 entitled “COMPOSITIONS, DEVICES AND METHODS OF IBS SENSITIVITY TESTING”. The patent specifically applies to Biomerica’s InFoods® IBS product, which is currently in a clinical study in the U.S. This patent provides patent protection for InFoods® IBS in the United States until November 13, 2035. The actual patent was issued June 4, 2019. The Company is in negotiations with MaxHealth (see “Contracts”) to extend their option to purchase up to 500,000 shares of Biomerica’s common stock as described above under “Contracts” for an additional ninety days.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	May 31, 2019
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	PRINCIPLES OF CONSOLIDATION The enclosed consolidated financial statements for the years ended May 31, 2019 and 2018 include the accounts of Biomerica, Inc. ("Biomerica") as well as its German subsidiary (BioEurope GmbH) and Mexican subsidiary (Biomerica de Mexico). All significant intercompany accounts and transactions have been eliminated in consolidation
Use of Estimates, Policy [Policy Text Block]	ACCOUNTING ESTIMATES The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reported period. Estimates that are made include the reserve for bad debt, which is estimated based on current as well as historical history with a customer; stock option forfeiture rates, which are calculated based on historical data; and inventory reserves, which are based on projected and historical usage of materials; (and other items that may be necessary to estimate using current, historical and judgment based). Actual results could materially differ from those estimates.
Fair Value Measurement, Policy [Policy Text Block]	FAIR VALUE OF FINANCIAL INSTRUMENTS The Company has financial instruments whereby the fair market value of the financial instruments could be different than that recorded on a historical basis. The Company's financial instruments consist of its cash and cash equivalents, accounts receivable, and accounts payable. The carrying amounts of the Company's financial instruments approximate their fair values.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	CONCENTRATION OF CREDIT RISK The Company maintains cash balances at certain financial institutions in excess of amounts insured by federal agencies. As of May 31, 2019, the Company had approximately $406,000 of uninsured cash. The Company does not believe it is exposed to any significant credit risks. The Company provides credit in the normal course of business to customers throughout the United States and in foreign markets. For the year ended May 31, 2019 the Company had two customers which accounted for 46.3% of consolidated net sales and for the year ended May 31, 2018 the Company had one customer which accounted for 43.3% of consolidated net sales. The Company performs ongoing credit evaluations of its customers and requires accelerated prepayment in some circumstances. At May 31, 2019, two customers accounted for 68.1% of gross accounts receivable. At May 31, 2018, one customer accounted for 53.3% of gross accounts receivable. For the year ended May 31, 2019, one vendor accounted for 23.8% of the purchases of raw materials. For the year ended May 31, 2018, two vendors accounted for 27.7 % of the purchases of raw materials. As of May 31, 2019 and 2018 the Company had one vendor which accounted for 32.1% and 29.1%, respectively, of accounts payable.
Concentration Risk Geographic Policy Policy [Text Block]	GEOGRAPHIC CONCENTRATION As of May 31, 2019 and 2018, approximately $665,000 and $657,000 of Biomerica's gross inventory and approximately $39,000 and $41,000, of Biomerica's property and equipment, net of accumulated depreciation, was located in Mexicali, Mexico, respectively.
Cash and Cash Equivalents, Policy [Policy Text Block]	CASH EQUIVALENTS Cash and cash equivalents consist of demand deposits and money market accounts with original maturities of less than three months.
Accounts Receivable [Policy Text Block]	ACCOUNTS RECEIVABLE The Company extends unsecured credit to its customers on a regular basis. International accounts are required to prepay until they establish a history with the Company and at that time, they are extended credit at levels based on a number of criteria. Based on various criteria, initial credit levels for individual distributors are approved by designated officers and managers of the company. All increases in credit limits are also approved by designated upper level management. Management evaluates receivables on a quarterly basis and adjusts the allowance for doubtful accounts accordingly. Balances over ninety days old are usually reserved for unless collection is reasonably assured. Occasionally certain long-standing customers, who routinely place large orders, will have unusually large receivables balances relative to the total gross receivables. Management monitors the payments for these large balances closely and very often requires payment of existing invoices before shipping new sales orders.
Inventory, Policy [Policy Text Block]	INVENTORIES The Company values inventory at the lower of cost (determined using a combination of specific lot identification and the first-in, first-out methods) or net realizable value. Management periodically reviews inventory for excess quantities and obsolescence. Management evaluates quantities on hand, physical condition, and technical functionality as these characteristics may be impacted by anticipated customer demand for current products and new product introductions. The reserve is adjusted based on such evaluation, with a corresponding provision included in cost of sales. Abnormal amounts of idle facility expenses, freight, handling costs and wasted material are recognized as current period charges and the allocation of fixed production overhead is based on the normal capacity of the production facilities. Inventories approximate the following at May 31: 2019 2018 Raw materials $ 1,208,000 $ 1,000,000 Work in progress 771,000 854,000 Finished products 172,000 325,000 Total $ 2,151,000 $ 2,179,000 Reserves for inventory obsolescence are recorded as necessary to reduce obsolete inventory to estimated net realizable value or to specifically reserve for obsolete inventory that the Company intends to dispose of. As of May 31, 2019 and 2018, inventory reserves were approximately $49,000 and $43,000, respectively.
Property, Plant and Equipment, Policy [Policy Text Block]	PROPERTY AND EQUIPMENT Property and equipment are stated at cost. Expenditures for additions and major improvements are capitalized. Repairs and maintenance costs are charged to operations as incurred. When property and equipment are retired or otherwise disposed of, the related cost and accumulated depreciation or amortization are removed from the accounts, and gains or losses from retirements and dispositions are credited or charged to income. Depreciation and amortization are provided over the estimated useful lives of the related assets, ranging from 5 to 10 years, using the straight-line method. Leasehold improvements are amortized over the lesser of the estimated useful life of the asset or the term of the lease. Depreciation and amortization expense on property and equipment amounted to $101,216 and $111,055 for the years ended May 31, 2019 and 2018, respectively.
Goodwill and Intangible Assets, Policy [Policy Text Block]	INTANGIBLE ASSETS Intangible assets include trademarks, product rights, technology rights and patents, and are accounted for based on Accounting Standards Codification (“ASC”), ASC 350 Intangibles – Goodwill and Other (“ASC 350”). In that regard, intangible assets that have indefinite useful lives are not amortized but are tested at least annually for impairment or more frequently if events or changes in circumstances indicate that the asset might be impaired. Intangible assets are being amortized using the straight-line method over the useful life, not to exceed 18 years for marketing and distribution rights, 10 years for purchased technology use rights, and 20 years for patents. Amortization amounted to $61,689 and $75,546 for the years ended May 31, 2019 and 2018, respectively. The Company assesses the recoverability of these intangible assets by determining whether the amortization of the asset's balance over its remaining life can be recovered through projected undiscounted future cash flows. The Company uses a qualitative assessment to determine whether there was any impairment. No impairment adjustment was required as of May 31, 2019 or 2018.
Investment, Policy [Policy Text Block]	INVESTMENTS From time-to-time, the Company makes investments in privately-held companies. The Company determines whether the fair values of any investments in privately-held entities have declined below their carrying value whenever adverse events or changes in circumstances indicate that recorded values may not be recoverable. If the Company considers any such decline to be other than temporary (based on various factors, including historical financial results, and the overall health of the investee’s industry), a write-down to estimated fair value is recorded. Investments represent the Company’s investment in a Polish distributor which is primarily engaged in distributing medical products and devices. The Company currently has not written down the investment and no events have occurred which could indicate the carrying value of the investment to be greater than the fair value. The Company owns approximately 6% of the investee, and accordingly, applies the cost method to account for the investment. Under the cost method, investments are recorded at cost, with gains and losses recognized as of the sale date, and income recorded when received.
Share-based Payment Arrangement [Policy Text Block]	SHARE-BASED COMPENSATION The Company follows the guidance of the accounting provisions of Accounting Standards Codification (“ASC”) 718 , In applying the Black-Scholes options-pricing model, assumptions used were as follows: 2019 2018 Dividend yield 0% 0% Expected volatility 57.9-60.41% 59.8-61.28% Risk free interest rate 2.33-2.85% 1.61-2.53% Expected life 3.75-6.25 years 3.75-6.0 years
Revenue [Policy Text Block]	REVENUE RECOGNITION The Company has various contracts with customers. All of the contracts specify that revenues from product sales are recognized at the time the product is shipped, customarily FOB shipping point, at which point title passes. Revenue is recognized only when collectability is reasonably assured. The Company does not allow for returns except in the event of defective merchandise and therefore does not establish an allowance for returns. In conjunction with sales to certain customers, the Company provides free products upon attaining certain levels of purchases by the customer. The Company accounts for these free products as zero sales and recognizes the cost of the product as part of cost of sales.
Shipping and Handling Cost, Policy [Policy Text Block]	SHIPPING AND HANDLING FEES AND COSTS Shipping and handling fees billed to customers are required to be classified as net sales, and shipping and handling costs are required to be classified as either cost of sales or disclosed in the notes to the consolidated financial statements. The Company included shipping and handling fees billed to customers in net sales. The Company included shipping and handling costs associated with inbound freight and unreimbursed shipping to customers in cost of sales.
Research and Development Expense, Policy [Policy Text Block]	RESEARCH AND DEVELOPMENT Research and development costs are expensed as incurred. The Company expensed $ 1,679,098
Income Tax, Policy [Policy Text Block]	INCOME TAXES The Company accounts for income taxes in accordance with ASC 740, Income Taxes (“ASC 740”). Deferred tax assets and liabilities arise from temporary differences between the tax bases of assets and liabilities and their reported amounts in the consolidated financial statements that will result in taxable or deductible amounts in future years. These temporary differences are measured using enacted tax rates. A valuation allowance is recorded to reduce deferred tax assets to the extent that management considers it is more likely than not that a deferred tax asset will not be realized. In determining the valuation allowance, the Company considers factors such as the reversal of deferred income tax assets, projected taxable income, and the character of income tax assets and tax planning strategies. A change to these factors could impact the estimated valuation allowance and income tax expense. At May 31, 2019 and 2018, in accordance with ASC 740, the Company has a valuation allowance for substantially all of its deferred tax assets. During the fiscal year ended May 31, 2019, this valuation allowance was increased to approximately $2,143,000. The Company accounts for its uncertain tax provisions by using a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates it is more likely than not, based solely on the technical merits, that the position will be sustained in an audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the appropriate amount of the benefit to recognize. The amount of benefit to recognize is measured as the maximum amount which is more likely than not to be realized. The tax position is derecognized when it is no longer more likely than not capable of being sustained. On subsequent recognition and measurement the maximum amount which is more likely than not to be recognized at each reporting date will represent the Company’s best estimate, given the information available at the reporting date, although the outcome of the tax position is not absolute or final. Upon adopting the revisions in ASC 740, the Company elected to follow an accounting policy to classify accrued interest related to liabilities for income taxes within the “Interest expense” line and penalties related to liabilities for income taxes within the “Other expense” line of the consolidated statements of operations and comprehensive loss.
Advertising Cost [Policy Text Block]	ADVERTISING COSTS The Company reports the cost of all advertising as expense in the period in which those costs are incurred. Advertising costs were approximately $0
Foreign Currency Transactions and Translations Policy [Policy Text Block]	FOREIGN CURRENCY TRANSLATION The subsidiary located in Mexico operates primarily using the Mexican peso. The subsidiary located in Germany operates primarily using the U.S. dollar, with an immaterial amount of transactions occurring using the Euro. Accordingly, assets and liabilities of these subsidiaries are translated using exchange rates in effect at the end of the year, and revenues and costs are translated using average exchange rates for the year. The resulting adjustments to assets and liabilities are presented as a separate component of accumulated other comprehensive loss. There are no adjustments to foreign currency loss that are included in the consolidated statements of operations for the years ended May 31, 2019 and 2018.
Deferred Charges, Policy [Policy Text Block]	DEFERRED RENT Incentive payments received from landlords are recorded as deferred lease incentives and are amortized over the underlying lease term on a straight-line basis as a reduction of rent expense. When the terms of an operating lease provide for periods of free rent, rent concessions, and/or rent escalations, the Company establishes a deferred rent liability for the difference between the scheduled rent payment and the straight-line rent expense recognized. This deferred rent liability is amortized over the underlying lease term on a straight-line basis as a reduction of rent expense.
Earnings Per Share, Policy [Policy Text Block]	NET LOSS PER SHARE Basic loss per share is computed as net loss divided by the weighted average number of common shares outstanding for the period. Diluted loss per share reflects the potential dilution that could occur from common shares issuable through stock options, warrants and other convertible securities using the treasury stock method. The total amount of anti-dilutive stock options not included in the loss per share calculation for the years ended May 31, 2019 and 2018 were 1,476,209 and 1,138,625, respectively. The following table illustrates the reconciliation of the numerators and denominators of the basic and diluted earnings per share computations: For the Years Ended May 31 2019 2018 Numerator : Net loss for basic and diluted net loss per common share $ (2,393,060) $ (1,465,828) Denominator for basic net loss per common share 9,212,557 8,570,029 Effect of dilutive securities: Options -- -- Denominator for diluted net loss per common share 9,212,557 8,570,029 Basic net loss per common share $ (0.26) $ (0.17) Diluted net loss per common share $ (0.26) $ (0.17)
Segment Reporting, Policy [Policy Text Block]	SEGMENT REPORTING ASC 280, Segment Reporting (“ASC 280”), establishes standards for reporting, by public business enterprises, information about operating segments, products and services, geographic areas, and major customers. The Company’s operations are analyzed by management and its chief operating decision maker as being part of a single industry segment: the design, development, marketing and sales of diagnostic kits.
Comprehensive Income, Policy [Policy Text Block]	REPORTING COMPREHENSIVE LOSS Comprehensive loss represents net loss and any revenues, expenses, gains and losses that, under GAAP, are excluded from net loss and recognized directly as a component of shareholders’ equity. Accumulated other comprehensive loss consists solely of foreign currency translation adjustments.
New Accounting Pronouncements, Policy [Policy Text Block]	RECENT ACCOUNTING PRONOUNCEMENTS In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”), Revenue from Contracts with Customers (“ASU 2014-09”). ASU 2014-09 is a comprehensive new revenue recognition model requiring a company to recognize revenue to depict the transfer of goods or services to a customer at an amount reflecting the consideration it expects to receive in exchange for those goods or services. In adopting, ASU 2014-09, companies may use either a full retrospective or a modified retrospective approach. ASU 2014-09 was effective for the first interim period within annual reporting periods beginning after December 15, 2017. Management adopted the provisions of this statement and is taking them into account in the preparation of the financial statements for the year ended May 31, 2019. The adoption of this standard has not had a significant impact on the Company’s financial statements. On January 5, 2016, the FASB issued ASU 2016-01, Financial Instruments-Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities (“ASU 2016-01”). The release affects public and private companies that hold financial assets or owe financial liabilities. ASU 2016-01 took effect for public companies for fiscal years beginning after December 15, 2017. Management adopted the provisions of this statement and is taking them into account in the preparation of the financial statements for the year ended May 31, 2019. The adoption of this standard has not had a significant impact on the Company’s financial statements. On February 25, 2016, the FASB issued ASU 2016-02, Leases (Topic 842) (“ASU 2016-02”). ASU 2016-02 defines whether a contract is a lease. If it is a lease, the Company is required to recognize the lease assets and liabilities. ASU 2016-02 is effective for public companies for the annual periods beginning December 15, 2018. Management is evaluating the provisions of this statement and has not determined what impact the adoption of ASU 2016-02 will have on the Company’s financial position or results of operations. On August 26, 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (“ASU 2016-15”). This update addresses eight specific cash flow issues with the objective of reducing the existing diversity in practice. ASU-2016-15 took effect for public companies for the fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. Management adopted the provisions of this statement and is taking them into account in the preparation of the financial statements for the year ended May 31, 2019. The adoption of this standard has not had a significant impact on the Company’s financial statements. On November 27, 2016, the FASB issued ASU 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash (“ASU 2016-18”). On February 15, 2018, the FASB issued ASU 2018-02, “Reclassification of Certain Tax Effects From Accumulated Comprehensive Income” (“ASU 2018-02”). ASU 2018-02 will give companies the option to reclassify stranded tax effects caused by the newly-enacted U.S. TAX Cuts and Jobs Act (TCJA) from accumulated other comprehensive income (ASCI) to retained earnings. ASU 2018-02 will take effect for all companies for the fiscal years beginning after December 15, 2018, and interim periods within those fiscal years. Management is evaluating the provisions of this statement and has not determined what impact the adoption of ASU 2018-02 will have on the Company’s financial position or results of operations. On June 20, 2018, the FASB issued ASU 2018-07, Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting (“ASU 2018-07”). ASU 2018-07 is intended to reduce cost and complexity and to improve financial reporting for share-based payments to nonemployees (for example, service providers, external legal counsel, suppliers, etc.). ASU 2018-07 will be effective for the fiscal years beginning after December 15, 2018, and interim periods within those fiscal years. Management is evaluating the provisions of this statement and has not determined what impact the adoption of ASU 2018-7 will have on the Company’s financial position or results of operations. Other recent ASU's issued by the FASB and guidance issued by the Securities and Exchange Commission did not, or are not believed by management to, have a material effect on the Company’s present or future consolidated financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	May 31, 2019
Accounting Policies [Abstract]
Schedule of Inventory, Current [Table Text Block]	2019 2018 Raw materials $ 1,208,000 $ 1,000,000 Work in progress 771,000 854,000 Finished products 172,000 325,000 Total $ 2,151,000 $ 2,179,000
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	2019 2018 Dividend yield 0% 0% Expected volatility 57.9-60.41% 59.8-61.28% Risk free interest rate 2.33-2.85% 1.61-2.53% Expected life 3.75-6.25 years 3.75-6.0 years
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	For the Years Ended May 31 2019 2018 Numerator : Net loss for basic and diluted net loss per common share $ (2,393,060) $ (1,465,828) Denominator for basic net loss per common share 9,212,557 8,570,029 Effect of dilutive securities: Options -- -- Denominator for diluted net loss per common share 9,212,557 8,570,029 Basic net loss per common share $ (0.26) $ (0.17) Diluted net loss per common share $ (0.26) $ (0.17)

INTANGIBLE ASSETS, NET (Tables)

INTANGIBLE ASSETS, NET (Tables)	12 Months Ended
	May 31, 2019
Disclosure Text Block [Abstract]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	2019 2018 Licenses $ 510,600 $ 506,685 Patents 68,860 2,800 Less accumulated (721) -- Less accumulated (471,530) (410,562) $ 107,209 $ 98,923
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	2020 $ 22,051 2021 14,745 2022 5,132 2023 2,839 2024 2,368 Thereafter 60,074 Total $ 107,209

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	12 Months Ended
	May 31, 2019
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]	2019 2018 Accounts payable $ 999,593 $ 655,599 Deferred rent 37,972 31,357 $ 1,037,565 $ 686,956

SHAREHOLDERS` EQUITY (Tables)

SHAREHOLDERS` EQUITY (Tables)	12 Months Ended
	May 31, 2019
Stockholders' Equity Note [Abstract]
Share-based Payment Arrangement, Option, Activity [Table Text Block]	NUMBER OF STOCK OPTIONS EXERCISE PRICE RANGE PER SHARE WEIGHTED EXERCISE PRICE Options outstanding at May 31, 2017 897,000 $0.71-$1.61 $ 0.98 Options granted 287,000 $2.41-$3.90 $ 3.63 Options exercised (34,750) $0.71-$1.04 $ 0.80 Options canceled or expired (10,625) $0.71-$2.41 $ 1.44 Options outstanding at May 31, 2018 1,138,625 $0.71-$3.90 $ 1.65 Options granted 558,000 $2.25-$3.62 $ 2.60 Options exercised (163,500) $0.71-$1.04 $ 0.76 Options canceled or expired (56,916) $0.71-$3.62 $ 2.49 Options outstanding at May 31, 2019 1,476,209 $0.82-$3.90 $ 2.07
Schedule of Nonvested Share Activity [Table Text Block]	STOCK OPTIONS WEIGHTED AVERAGE AVERAGE GRANT DATE FAIR VALUE NUMBER OF SHARES Nonvested shares at May 31, 2018 583,000 $ 2.34 Granted 558,000 $ 2.60 Vested/Exercised (331,500) $ 2.34 Forfeited (39,916) $ 3.08 Nonvested shares at May 31, 2019 769,584 $ 2.49
Share-based Payment Arrangement, Option, Exercise Price Range [Table Text Block]	WEIGHTED AVERAGE REMAINING CONTRACTUAL LIFE IN YEARS WEIGHTED AVERAGE EXERCISE PRICE NUMBER EXERCISABLE AT MAY 31, 2019 NUMBER OUTSTANDING May 31, 2019 WEIGHTED AVERAGE EXERCISE PRICE RANGE OF EXERCISE PRICES $ 0.82 295,375 5.72 $ 0.82 283,375 $ 0.82 $ 0.85-$ 1.04 47,500 1.42 $ 1.02 35,500 $ 1.02 $ 1.20-$ 1.61 330,000 6.56 $ 1.26 233,750 $ 1.26 $ 2.25-$ 3.90 803,334 8.00 $ 2.93 154,000 $2.93

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	May 31, 2019
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Years ended May 31, 2019 2018 Current: U.S. Federal $ -- $ -- Foreign Taxes Subsidiaries (13,437) -- State and local (800) (800) Total current (14,237) (800) Deferred: U.S. Federal (10,000) (31,000) State and local -- -- Total deferred (10,000) (31,000) Income tax expense $ (24,237) $ (31,800)
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Years ended May 31, 2019 2018 Computed "expected" tax benefit $ 497,453 $ 418,258 Increase (reduction) in income taxes resulting from: Change in valuation allowance (910,000) (114,000) State income taxes, net of federal benefit 89,267 71,794 Research and development tax credits 55,908 46,602 Permanent tax differences and other (256,572) 78,795 Foreign taxes of subsidiaries (13,437) -- Impact of tax rate changes -- (533,249) Income tax expense $ (24,237) $ (31,800)
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	As of May 31, 2019 2018 Deferred tax assets: Accounts receivable, principally due to allowance for doubtful accounts $ 18,000 $ 15,000 Inventory valuation 12,000 13,000 Compensated absences 48,000 49,000 Net operating loss carryforwards 1,735,000 923,000 Tax credit carryforwards 467,000 385,000 Deferred rent expense 9,000 5,000 Other 176,000 163,000 Accumulated depreciation and amortization (6,000) 6,000 Total deferred tax assets 2,459,000 1,559,000 Less valuation allowance (2,459,000) (1,549,000) Net deferred tax asset $ -- $ 10,000

GEOGRAPHIC INFORMATION (Tables)

GEOGRAPHIC INFORMATION (Tables)	12 Months Ended
	May 31, 2019
Geographic Information Disclosure [Abstract]
Revenue from External Customers by Geographic Areas [Table Text Block]	Years ended May 31, 2019 2018 Net sales: Europe $ 1,694,000 $ 2,023,000 United States 523,000 685,000 Asia 2,514,000 2,506,000 South America 256,000 214,000 Middle East 214,000 132,000 Other foreign -- 4,000 Total net sales $ 5,201,000 $ 5,564,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	May 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Years ending May 31, 2020 $ 311,884 2021 321,556 2022 112,409 2023 43,075 2024 44,712 Thereafter 114,969 Total $ 948,605

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	12 Months Ended
	May 31, 2019	May 31, 2018
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Cash, Uninsured Amount	$ 406,000
Property, Plant and Equipment, Net	351,070	$ 351,149
Inventory Valuation Reserves	49,000	43,000
Depreciation, Depletion and Amortization	101,216	111,055
Amortization of Intangible Assets	$ 61,689	75,546
Equity Method Investment, Ownership Percentage	6.00%
Research and Development Expense	$ 1,679,098	1,398,368
Deferred Tax Assets, Valuation Allowance, Current	2,143,000
Advertising Expense	$ 0	$ 1,000
Distribution Rights [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life	18 years
Purchased Technology Rights [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life	10 years
Patents [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life	20 years
Minimum [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Maximum [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life	10 years
Customer Concentration Risk [Member] | Revenue Benchmark [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage	46.30%	43.30%
Customer Concentration Risk [Member] | Accounts Receivable [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage	68.10%	53.30%
One Vendor [Member] | Supplier Concentration Risk [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage	23.80%
One Vendor [Member] | Accounts Payable [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage	32.10%	29.10%
Two Vendor [Member] | Supplier Concentration Risk [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage		27.70%
Share-based Payment Arrangement, Option [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in Shares)	1,476,209	1,138,625
MEXICO
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Inventory, Gross	$ 665,000	$ 657,000
Property, Plant and Equipment, Net	$ 39,000	$ 41,000

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Inventories - USD ($)	May 31, 2019	May 31, 2018
Inventories [Abstract]
Raw materials	$ 1,208,000	$ 1,000,000
Work in progress	771,000	854,000
Finished products	172,000	325,000
Total	$ 2,151,090	$ 2,178,777

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Share based compensation assumptions	12 Months Ended
	May 31, 2019	May 31, 2018
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Share based compensation assumptions [Line Items]
Dividend yield	0.00%	0.00%
Minimum [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Share based compensation assumptions [Line Items]
Expected volatility	57.90%	59.80%
Risk free interest rate	2.33%	1.61%
Expected life	3 years 9 months	3 years 9 months
Maximum [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Share based compensation assumptions [Line Items]
Expected volatility	60.41%	61.28%
Risk free interest rate	2.85%	2.53%
Expected life	6 years 3 months	6 years

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Reconciliation of the numerators and denominators of the basic and diluted earnings per share computations - USD ($)	12 Months Ended
	May 31, 2019	May 31, 2018
Reconciliation of the numerators and denominators of the basic and diluted earnings per share computations [Abstract]
Net loss for basic and diluted net loss per common share (in Dollars)	$ (2,393,060)	$ (1,465,828)
Denominator for basic net loss per common share	9,212,557	8,570,029
Effect of dilutive securities:
Options
Denominator for diluted net loss per common share	9,212,557	8,570,029
Basic net loss per common share (in Dollars per share)	$ (0.26)	$ (0.17)
Diluted net loss per common share (in Dollars per share)	$ (0.26)	$ (0.17)

INTANGIBLE ASSETS, NET (Details

INTANGIBLE ASSETS, NET (Details) - Intangible assets, net - USD ($)	May 31, 2019	May 31, 2018
Intangible assets, net [Abstract]
Licenses	$ 510,600	$ 506,685
Patents	68,860	2,800
Less accumulated amortization-patents	(721)
Less accumulated amortization-licenses	(471,530)	(410,562)
Intangible Assets, Net	$ 107,209	$ 98,923

INTANGIBLE ASSETS, NET (Detai_2

INTANGIBLE ASSETS, NET (Details) - Expected amortization of intangible assets	May 31, 2019USD ($)
Expected amortization of intangible assets [Abstract]
2020	$ 22,051
2021	14,745
2022	5,132
2023	2,839
2024	2,368
Thereafter	60,074
Total	$ 107,209

ACCOUNTS PAYABLE AND ACCRUED _3

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details)	12 Months Ended
	May 31, 2019	May 31, 2018
Accounts Payable [Member] | One Vendor [Member]
ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) [Line Items]
Concentration Risk, Percentage	32.10%	29.10%

ACCOUNTS PAYABLE AND ACCRUED _4

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - Accounts payable and accrued expense - USD ($)	May 31, 2019	May 31, 2018
Accounts payable and accrued expense [Abstract]
Accounts payable and accrued expenses	$ 999,593	$ 655,599
Deferred rent	37,972	31,357
Total	$ 1,037,565	$ 686,956

SHAREHOLDERS` EQUITY (Details)

SHAREHOLDERS` EQUITY (Details) - USD ($)	12 Months Ended
	May 31, 2019	May 31, 2018
SHAREHOLDERS` EQUITY (Details) [Line Items]
Share-based Payment Arrangement, Expense	$ 151,224	$ 18,473
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in Dollars per share)	$ 2.60	$ 3.63
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value	$ 364,000	$ 87,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value	808,000	2,755,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value	685,000	1,749,000
Share-based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount	$ 332,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition	2 years 113 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	4 years 339 days
Proceeds from Stock Options Exercised	$ 121,790	27,436
Proceeds from Issuance of Common Stock	1,776,575	1,266,871
Research and Development Expense [Member]
SHAREHOLDERS` EQUITY (Details) [Line Items]
Share-based Payment Arrangement, Expense	3,714	2,486
General and Administrative Expense [Member]
SHAREHOLDERS` EQUITY (Details) [Line Items]
Share-based Payment Arrangement, Expense	143,299	14,613
Selling and Marketing Expense [Member]
SHAREHOLDERS` EQUITY (Details) [Line Items]
Share-based Payment Arrangement, Expense	$ 4,163	$ 1,223
Common Stock [Member]
SHAREHOLDERS` EQUITY (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period (in Shares)	163,500	34,750
Share-based Payment Arrangement, Option, Exercise Price Range, Lower Range Limit (in Dollars per share)	$ 0.71	$ 0.71
Share-based Payment Arrangement, Option, Exercise Price Range, Upper Range Limit (in Dollars per share)	$ 1.04	$ 1.04
Proceeds from Stock Options Exercised	$ 121,790	$ 27,436
Sale of Stock, Number of Shares Issued in Transaction (in Shares)	625,677	342,088
Proceeds from Issuance of Common Stock	$ 1,847,662	$ 1,379,226
Sale of Stock, Consideration Received on Transaction	$ 1,776,575	1,275,933
Common Stock, Value, Subscriptions		$ 9,062
Common Stock [Member] | Minimum [Member]
SHAREHOLDERS` EQUITY (Details) [Line Items]
Sale of Stock, Price Per Share (in Dollars per share)	$ 2.59	$ 3.73
Common Stock [Member] | Maximum [Member]
SHAREHOLDERS` EQUITY (Details) [Line Items]
Sale of Stock, Price Per Share (in Dollars per share)	$ 4.16	$ 4.74
MEXICO
SHAREHOLDERS` EQUITY (Details) [Line Items]
Share-based Payment Arrangement, Expense	$ 49	$ 151
2010 Plan [Member]
SHAREHOLDERS` EQUITY (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in Shares)	850,000
Share-based Compensation Arrangement by Share-based Payment Award, Purchase Price of Common Stock, Percent	80.00%
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	10 years
2014 Plan [Member]
SHAREHOLDERS` EQUITY (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in Shares)	850,000
Share-based Compensation Arrangement by Share-based Payment Award, Purchase Price of Common Stock, Percent	80.00%
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	10 years
2017 Plan [Member]
SHAREHOLDERS` EQUITY (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in Shares)	900,000
Share-based Compensation Arrangement by Share-based Payment Award, Purchase Price of Common Stock, Percent	80.00%
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	10 years

SHAREHOLDERS` EQUITY (Details)

SHAREHOLDERS` EQUITY (Details) - Outstanding Stock Options Activity - $ / shares	12 Months Ended
	May 31, 2019	May 31, 2018
Price Range Per Share $0.71 - $1.61 [Member]
SHAREHOLDERS` EQUITY (Details) - Outstanding Stock Options Activity [Line Items]
Options outstanding, number of stock options		897,000
Options outstanding, weighted average exercise price		$ 0.98
Price Range Per Share $2.41 - $3.90 [Member]
SHAREHOLDERS` EQUITY (Details) - Outstanding Stock Options Activity [Line Items]
Options granted, number of stock options		287,000
Options granted, weighted average exercise price		$ 3.63
Price Range Per Share $0.71 - $1.04 [Member]
SHAREHOLDERS` EQUITY (Details) - Outstanding Stock Options Activity [Line Items]
Options exercised, number of stock options	(163,500)	(34,750)
Options exercised, weighted average exercise price	$ 0.76	$ 0.80
Price Range Per Share $0.71 - $2.41 [Member]
SHAREHOLDERS` EQUITY (Details) - Outstanding Stock Options Activity [Line Items]
Options canceled or expired, number of stock options		(10,625)
Options canceled or expired, weighted average exercise price		$ 1.44
Price Range Per Share $0.71 - $3.90 [Member]
SHAREHOLDERS` EQUITY (Details) - Outstanding Stock Options Activity [Line Items]
Options outstanding, number of stock options	1,138,625
Options outstanding, weighted average exercise price	$ 1.65
Options outstanding, number of stock options		1,138,625
Options outstanding, weighted average exercise price		$ 1.65
Price Range Per Share $2.25 - $3.62 [Member]
SHAREHOLDERS` EQUITY (Details) - Outstanding Stock Options Activity [Line Items]
Options granted, number of stock options	558,000
Options granted, weighted average exercise price	$ 2.60
Price Range Per Share $0.71 - $3.62 [Member]
SHAREHOLDERS` EQUITY (Details) - Outstanding Stock Options Activity [Line Items]
Options canceled or expired, number of stock options	(56,916)
Options canceled or expired, weighted average exercise price	$ 2.49
Price Range Per Share $0.82 - $3.90 [Member]
SHAREHOLDERS` EQUITY (Details) - Outstanding Stock Options Activity [Line Items]
Options outstanding, number of stock options
Options outstanding, weighted average exercise price
Options outstanding, number of stock options	1,476,209
Options outstanding, weighted average exercise price	$ 2.07

SHAREHOLDERS` EQUITY (Details_2

SHAREHOLDERS` EQUITY (Details) - Non-vested Stock Options Activity - $ / shares	12 Months Ended
	May 31, 2019	May 31, 2018
Non-vested Stock Options Activity [Abstract]
Nonvested shares at May 31, 2018	583,000
Nonvested shares at May 31, 2018	$ 2.34
Granted	558,000
Granted	$ 2.60	$ 3.63
Vested/Exercised	(331,500)
Vested/Exercised	$ 2.34
Forfeited	(39,916)
Forfeited	$ 3.08
Nonvested shares at May 31, 2019	769,584	583,000
Nonvested shares at May 31, 2019	$ 2.49	$ 2.34

SHAREHOLDERS` EQUITY (Details_3

SHAREHOLDERS` EQUITY (Details) - Stock Options Summary	12 Months Ended
	May 31, 2019$ / sharesshares
Range Of Exercise Price $0.82 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of Exercise Price, Minimum	$ 0.82
Range of Exercise Price, Maximum	$ 0.82
Options Outstanding, Number (in Shares) | shares	295,375
Options Outstanding, Weighted Average Remaining Contractual Life	5 years 262 days
Options Outstanding, Weighted Average Exercise Price	$ 0.82
Options Exercisable, Number (in Shares) | shares	283,375
Options Exercisable, Weighted Average Exercise Price	$ 0.82
Range Of Exercise Price $0.85 - $1.04 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of Exercise Price, Minimum	0.85
Range of Exercise Price, Maximum	$ 1.04
Options Outstanding, Number (in Shares) | shares	47,500
Options Outstanding, Weighted Average Remaining Contractual Life	1 year 153 days
Options Outstanding, Weighted Average Exercise Price	$ 1.02
Options Exercisable, Number (in Shares) | shares	35,500
Options Exercisable, Weighted Average Exercise Price	$ 1.02
Range Of Exercise Price $1.20 - $1.61 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of Exercise Price, Minimum	1.20
Range of Exercise Price, Maximum	$ 1.61
Options Outstanding, Number (in Shares) | shares	330,000
Options Outstanding, Weighted Average Remaining Contractual Life	6 years 204 days
Options Outstanding, Weighted Average Exercise Price	$ 1.26
Options Exercisable, Number (in Shares) | shares	233,750
Options Exercisable, Weighted Average Exercise Price	$ 1.26
Range Of Exercise Price $2.25 - $3.90 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of Exercise Price, Minimum	2.25
Range of Exercise Price, Maximum	$ 3.90
Options Outstanding, Number (in Shares) | shares	803,334
Options Outstanding, Weighted Average Remaining Contractual Life	8 years
Options Outstanding, Weighted Average Exercise Price	$ 2.93
Options Exercisable, Number (in Shares) | shares	154,000
Options Exercisable, Weighted Average Exercise Price	$ 2.93

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	12 Months Ended
	May 31, 2019	May 31, 2018
INCOME TAXES (Details) [Line Items]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%
Deferred Tax Assets, Valuation Allowance	$ 2,459,000	$ 1,549,000
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	900,000	$ 114,000
Domestic Tax Authority [Member]
INCOME TAXES (Details) [Line Items]
Operating Loss Carryforwards	6,956,000
California State Income Tax [Member]
INCOME TAXES (Details) [Line Items]
Operating Loss Carryforwards	3,934,000
Maximum [Member]
INCOME TAXES (Details) [Line Items]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent		35.00%
Minimum [Member]
INCOME TAXES (Details) [Line Items]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent		21.00%
Research Tax Credit Carryforward [Member] | Domestic Tax Authority [Member]
INCOME TAXES (Details) [Line Items]
Tax Credit Carryforward, Amount	389,000
Research Tax Credit Carryforward [Member] | State and Local Jurisdiction [Member]
INCOME TAXES (Details) [Line Items]
Tax Credit Carryforward, Amount	$ 78,000

INCOME TAXES (Details) - Income

INCOME TAXES (Details) - Income tax expense - USD ($)	12 Months Ended
	May 31, 2019	May 31, 2018
Current:
U.S. Federal
Foreign Taxes Subsidiaries	(13,437)
State and local	(800)	(800)
Total current	(14,237)	(800)
Deferred:
U.S. Federal	(10,000)	(31,000)
State and local
Total deferred	(10,000)	(31,000)
Income tax expense	$ (24,237)	$ (31,800)

INCOME TAXES (Details) - Inco_2

INCOME TAXES (Details) - Income Tax Rate Reconciliation - USD ($)	12 Months Ended
	May 31, 2019	May 31, 2018
Income Tax Rate Reconciliation [Abstract]
Computed "expected" tax benefit	$ 497,453	$ 418,258
Increase (reduction) in income taxes resulting from:
Change in valuation allowance	(910,000)	(114,000)
State income taxes, net of federal benefit	89,267	71,794
Research and development tax credits	55,908	46,602
Permanent tax differences and other	(256,572)	78,795
Foreign taxes of subsidiaries	(13,437)
Impact of tax rate changes		(533,249)
Income tax expense	$ (24,237)	$ (31,800)

INCOME TAXES (Details) - Deferr

INCOME TAXES (Details) - Deferred Tax - USD ($)	May 31, 2019	May 31, 2018
Deferred Tax [Abstract]
Accounts receivable, principally due to allowance for doubtful accounts	$ 18,000	$ 15,000
Inventory valuation	12,000	13,000
Compensated absences	48,000	49,000
Net operating loss carryforwards	1,735,000	923,000
Tax credit carryforwards	467,000	385,000
Deferred rent expense	9,000	5,000
Other	176,000	163,000
Accumulated depreciation and amortization	(6,000)	6,000
Total deferred tax assets	2,459,000	1,559,000
Less valuation allowance	(2,459,000)	(1,549,000)
Net deferred tax asset		$ 10,000

GEOGRAPHIC INFORMATION (Details

GEOGRAPHIC INFORMATION (Details)	12 Months Ended
	May 31, 2019
Geographic Information Disclosure [Abstract]
Number of Operating Segments	1

GEOGRAPHIC INFORMATION (Detai_2

GEOGRAPHIC INFORMATION (Details) - Geographic information regarding net sales - USD ($)	12 Months Ended
	May 31, 2019	May 31, 2018
Net sales:
Net sales	$ 5,200,682	$ 5,564,185
Europe [Member]
Net sales:
Net sales	1,694,000	2,023,000
UNITED STATES
Net sales:
Net sales	523,000	685,000
Asia [Member]
Net sales:
Net sales	2,514,000	2,506,000
South America [Member]
Net sales:
Net sales	256,000	214,000
Middle East [Member]
Net sales:
Net sales	214,000	132,000
Other Foreign [Member]
Net sales:
Net sales		$ 4,000

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details) - USD ($)

Nov. 30, 2015

Jun. 18, 2009

Jun. 30, 2019

Feb. 28, 2019

Jan. 31, 2019

Dec. 31, 2018

Oct. 31, 2018

Nov. 30, 2016

Aug. 29, 2019

May 31, 2019

May 31, 2018

Mar. 31, 2019

Apr. 30, 2018

Jan. 31, 2018

Nov. 30, 2017

Oct. 31, 2016

EZ Detect Product [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Contract Term

12 months

3 years

Other Nonoperating Expense

$ 27,579

EZ Detect Product [Member] | Minimum [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Success Fees, Percentage

2.50%

EZ Detect Product [Member] | Maximum [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Success Fees, Percentage

6.00%

Consulting Agreement [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Contract Term

12 months

Consulting Fee

$ 2,000

Consultation Expense

8,000

Non Exclusive Advisory Agreement [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Contract Term

90 days

Other Nonoperating Expense

3,500

Vanderbilt University Medical Center [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Startup Costs

$ 85,000

Other Research and Development Expense

2,000

$ 0

University Of Southern California [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Other Research and Development Expense

2,200

10,367

University OF Michigan [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Startup Costs

$ 181,015

Other Research and Development Expense

40,885

12,500

Beth Israel Deaconess Medical Center [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Startup Costs

$ 142,000

Other Research and Development Expense

146,760

17,000

Guardian Angel Research Center [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Startup Costs

$ 75,400

Other Research and Development Expense

0

0

Dayton Gastroenterology [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Startup Costs

$ 95,050

Royalty Agreements [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Royalty Expense

$ 19,000

$ 19,000

Royalty Expense Percentage Of Sales

2.90%

2.60%

Exclusive Marketing License Agreement [Member] | US FDA [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Clearance Fees

$ 1,250,000

Conversion of Stock, Amount Converted

$ 250,000

Shares Issued, Price Per Share (in Dollars per share)

$ 3

Conversion of Stock, Shares Issued (in Shares)

83,333

Exclusive Marketing License Agreement [Member] | Korean FDA [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Royalty Expense

$ 7,250,000

Agreement Term Period

5 years

Building In Irvine California [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Operating Lease Initiation Date

Sep. 1, 2009

Lease Expiration Date

Aug. 31, 2016

Property Available for Operating Lease [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Operating Leases, Rent Expense, Minimum Rentals

$ 2,926

Lease Expiration Period

10 years

Property Available for Operating Lease [Member] | UNITED STATES

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Operating Leases, Rent Expense

$ 268,550

$ 268,550

Property Available for Operating Lease [Member] | MEXICO

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Operating Leases, Rent Expense

$ 46,040

$ 45,963

Subsequent Event [Member] | Minimum [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Share Price (in Dollars per share)

$ 2.33

Subsequent Event [Member] | Maximum [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Share Price (in Dollars per share)

$ 2.34

Subsequent Event [Member] | MaxHealth Medical International Limited [Member] | EZ Detect Product [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Contract Term

7 years

Related Party Transaction, Purchases from Related Party

$ 100,000

Related Party Transaction, Amounts of Transaction

$ 900,000

Related Party Transaction, Description of Transaction

The Agreement requires certain minimum yearly purchases totaling in aggregate $17,000,000 over the seven-year term

First Amendment To Lease [Member] | Building In Irvine California [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Lease Expiration Date

Aug. 31, 2021

Operating Leases, Rent Expense, Minimum Rentals

$ 21,000

Operating Leases, Rent Expense

23,637

Security Deposit

$ 22,080

Common Stock [Member] | Subsequent Event [Member] | MaxHealth Medical International Limited [Member] | EZ Detect Product [Member]

COMMITMENTS AND CONTINGENCIES (Details) [Line Items]

Shares Offer To Purchase (in Shares)

500,000

Share Price (in Dollars per share)

$ 4.66

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details) - Schedule of rent payments due under the terms of the leases	May 31, 2019USD ($)
Schedule of rent payments due under the terms of the leases [Abstract]
2020	$ 311,884
2021	321,556
2022	112,409
2023	43,075
2024	44,712
Thereafter	114,969
Total	$ 948,605

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - Subsequent Event [Member]	3 Months Ended
	Aug. 29, 2019USD ($)$ / sharesshares
SUBSEQUENT EVENTS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period (in Shares) | shares	41,625
Share-based Payment Arrangement, Option, Exercise Price Range, Lower Range Limit	$ 0.82
Share-based Payment Arrangement, Option, Exercise Price Range, Upper Range Limit	$ 1.04
Proceeds from Stock Options Exercised (in Dollars) | $	$ 33,528
Stock Issued During Period, Shares, New Issues (in Shares) | shares	50,000
Proceeds from Issuance of Common Stock (in Dollars) | $	$ 112,609
Minimum [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
Share Price	$ 2.33
Maximum [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
Share Price	2.34
Common Stock [Member] | EZ Detect Product [Member] | MaxHealth Medical International Limited [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
Share Price	$ 4.66
Shares Offer To Purchase (in Shares) | shares	500,000