Schmitt Industries (SMIT) 10-K 8 Aug 14 2014 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	31-May-14	Jul. 31, 2014	Nov. 30, 2013
Document And Entity Information [Abstract]	'	'	'
Document Type	'10-K	'	'
Amendment Flag	'false	'	'
Document Period End Date	31-May-14	'	'
Document Fiscal Year Focus	'2014	'	'
Document Fiscal Period Focus	'FY	'	'
Trading Symbol	'SMIT	'	'
Entity Registrant Name	'SCHMITT INDUSTRIES INC	'	'
Entity Central Index Key	'0000922612	'	'
Current Fiscal Year End Date	'--05-31	'	'
Entity Well-known Seasoned Issuer	'No	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Voluntary Filers	'No	'	'
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Common Stock, Shares Outstanding	'	2,995,910	'
Entity Public Float	'	'	$4,622,100

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	31-May-14	31-May-13
Current assets	'	'
Cash and cash equivalents	$1,510,565	$1,909,071
Accounts receivable, net	2,235,194	1,980,685
Inventories	4,789,822	5,054,087
Prepaid expenses	152,237	219,492
Income taxes receivable	1,339	48,095
Total current assets	8,689,157	9,211,430
Property and equipment, net	1,191,591	1,334,890
Other assets	'	'
Intangible assets, net	943,643	1,078,278
TOTAL ASSETS	10,824,391	11,624,598
Current liabilities	'	'
Accounts payable	512,219	918,094
Accrued commissions	204,772	273,307
Accrued payroll liabilities	127,035	131,772
Other accrued liabilities	366,848	286,307
Income taxes payable	210	0
Total current liabilities	1,211,084	1,609,480
Commitments and contingencies (Note 5)	'	'
Stockholders' equity	'	'
Common stock, no par value, 20,000,000 shares authorized, 2,995,910 shares issued and outstanding at May 31, 2014 and 2,990,910 shares issued and outstanding at May 31, 2013	10,438,750	10,369,524
Accumulated other comprehensive loss	-263,337	-331,924
Accumulated deficit	-562,106	-22,482
Total stockholders' equity	9,613,307	10,015,118
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$10,824,391	$11,624,598

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	31-May-14	31-May-13
Statement Of Financial Position [Abstract]	'	'
Common stock, par value	'	'
Common stock, shares authorized	20,000,000	20,000,000
Common stock, shares issued	2,995,910	2,990,910
Common stock, shares outstanding	2,995,910	2,990,910

Consolidated_Statements_of_Ope

Consolidated Statements of Operations and Comprehensive Loss (USD $)	12 Months Ended
	31-May-14	31-May-13	31-May-12
Income Statement [Abstract]	'	'	'
Net sales	$12,134,506	$12,452,252	$14,437,022
Cost of sales	6,508,360	6,357,452	8,094,386
Gross profit	5,626,146	6,094,800	6,342,636
Operating expenses:	'	'	'
General, administration and sales	5,663,121	6,083,611	5,967,359
Research and development	475,430	573,461	317,993
Total operating expenses	6,138,551	6,657,072	6,285,352
Operating income (loss)	-512,405	-562,272	57,284
Other income (expense)	-17,887	14,106	37,260
Income (loss) before income taxes	-530,292	-548,166	94,544
Provision (benefit) for income taxes	9,332	-8,284	17,123
Net income (loss)	-539,624	-539,882	77,421
Net income (loss) per common share, basic	($0.18)	($0.18)	$0.03
Weighted average number of common shares, basic	2,995,910	2,990,910	2,930,314
Net income (loss) per common share, diluted	($0.18)	($0.18)	$0.03
Weighted average number of common shares, diluted	2,995,910	2,990,910	2,944,081
Comprehensive loss	'	'	'
Net income (loss)	-539,624	-539,882	77,421
Foreign currency translation adjustment	68,587	-18,629	-86,714
Total comprehensive loss	($471,037)	($558,511)	($9,293)

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
	31-May-14	31-May-13	31-May-12
Cash flows relating to operating activities	'	'	'
Net income (loss)	($539,624)	($539,882)	$77,421
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:	'	'	'
Depreciation and amortization	328,293	347,715	344,553
(Gain) loss on disposal of property and equipment	-13,667	0	-18,014
Stock based compensation	57,726	89,888	199,396
Tax benefit related to stock options	0	0	-1,134
(Increase) decrease in:	'	'	'
Accounts receivable	-224,309	510,531	-686,578
Inventories	292,594	-1,082,931	159,002
Prepaid expenses	69,201	-33,509	-20,529
Income taxes receivable	46,756	-40,315	-7,780
Increase (decrease) in:	'	'	'
Accounts payable	-411,954	149,574	-66,729
Accrued liabilities and customer deposits	2,398	-80,183	185,863
Income taxes payable	210	0	-2,073
Net cash provided by (used in) operating activities	-392,376	-679,112	163,398
Cash flows relating to investing activities	'	'	'
Purchase of property and equipment	-56,192	-175,835	-277,045
Proceeds from sale of property and equipment	19,500	0	47,180
Decrease (increase) in other long term assets	0	291	1,745
Net cash used in investing activities	-36,692	-175,544	-228,120
Cash flows relating to financing activities	'	'	'
Common stock issued on exercise of stock options	11,500	0	136,330
Increase in line of credit	400,000	0	0
Payments on line of credit	-400,000	0	0
Excess tax benefit from stock-based compensation	0	0	1,134
Net cash provided by financing activities	11,500	0	137,464
Effect of foreign exchange translation on cash	19,062	-13,090	-56,431
Increase (decrease) in cash and cash equivalents	-398,506	-867,746	16,311
Cash and cash equivalents, beginning of period	1,909,071	2,776,817	2,760,506
Cash and cash equivalents, end of period	1,510,565	1,909,071	2,776,817
Supplemental disclosure of cash flow information	'	'	'
Cash paid during the year for income taxes	8,989	39,635	19,476
Cash paid during the year for interest	$9,159	$0	$0

Consolidated_Statements_of_Sto

Consolidated Statements of Stockholders' Equity (USD $)	Total	Common stock [Member]	Accumulated other comprehensive loss [Member]	Retained earnings [Member]
Beginning balance at May. 31, 2011	$10,157,308	$9,943,910	($226,581)	$439,979
Beginning balance, shares at May. 31, 2011	'	2,895,635	'	'
Stock options exercised net of related tax benefit of $1,134 & $0 for the year 2012 & 2014 respectively	136,330	136,330	0	0
Stock options exercised net of related tax benefit of $1,134 & $0 for the year 2012 & 2014 respectively, shares	95,275	95,275	'	'
Stock based compensation	199,396	199,396	0	0
Net income (loss)	77,421	0	0	77,421
Other comprehensive income (loss)	-86,714	0	-86,714	0
Ending balance at May. 31, 2012	10,483,741	10,279,636	-313,295	517,400
Ending balance, shares at May. 31, 2012	'	2,990,910	'	'
Stock options exercised net of related tax benefit of $1,134 & $0 for the year 2012 & 2014 respectively, shares	0	'	'	'
Stock based compensation	89,888	89,888	0	0
Net income (loss)	-539,882	0	0	-539,882
Other comprehensive income (loss)	-18,629	0	-18,629	0
Ending balance at May. 31, 2013	10,015,118	10,369,524	-331,924	-22,482
Ending balance, shares at May. 31, 2013	'	2,990,910	'	'
Stock options exercised net of related tax benefit of $1,134 & $0 for the year 2012 & 2014 respectively	11,500	11,500	0	0
Stock options exercised net of related tax benefit of $1,134 & $0 for the year 2012 & 2014 respectively, shares	5,000	5,000	'	'
Stock based compensation	57,726	57,726	0	0
Net income (loss)	-539,624	0	0	-539,624
Other comprehensive income (loss)	68,587	0	68,587	0
Ending balance at May. 31, 2014	$9,613,307	$10,438,750	($263,337)	($562,106)
Ending balance, shares at May. 31, 2014	'	2,995,910	'	'

Consolidated_Statements_of_Sto1

Consolidated Statements of Stockholders' Equity (Parenthetical) (USD $)	12 Months Ended
	31-May-14	31-May-12
Tax benefit related to stock options exercised	$0	$1,134
Common stock [Member]	'	'
Tax benefit related to stock options exercised	$0	$1,134

The_Company

The Company	12 Months Ended
	31-May-14
Accounting Policies [Abstract]	'
The Company	'
	NOTE 1
	THE COMPANY
	Schmitt Industries, Inc. (the “Company”) designs, manufactures, and sells high precision test and measurement products for two main business segments: the Balancer Segment and the Measurement Segment. The Company designs, manufactures, and sells computer-controlled vibration detection, balancing and process control systems for the worldwide machine tool industry, particularly for grinding machines (the “Balancer Segment”). Through its wholly owned subsidiary, Schmitt Measurement Systems, Inc., the Company designs, manufactures and sells laser and white light sensors for distance, dimensional and area measurement products for a variety of scientific applications, and ultrasonic measurement products that accurately measure the liquid levels of propane tanks and transmit that data via satellite to a secure web site for display (the “Measurement Segment”).

Significant_Accounting_Policie

Significant Accounting Policies	12 Months Ended
	31-May-14
Accounting Policies [Abstract]	'
Significant Accounting Policies	'
	NOTE 2
	SIGNIFICANT ACCOUNTING POLICIES
	Principles of Consolidation
	These consolidated financial statements include those of the Company and its wholly owned subsidiaries: Schmitt Measurement Systems, Inc. (“SMS”), Schmitt Europe, Ltd. (“SEL”) and Schmitt Industries (Canada) Limited. All significant intercompany accounts and transactions have been eliminated in the preparation of the consolidated financial statements.
	Revenue Recognition
	The Company recognizes revenue for sales and billing for freight charges upon delivery of the product to the customer at a fixed and determinable price with a reasonable assurance of collection, passage of title to the customer as indicated by shipping terms and fulfillment of all significant obligations, pursuant to the guidance provided by Accounting Standards Codification (“ASC”) Topic 605. For sales to all customers, including manufacturer representatives, distributors or their third-party customers, these criteria are met at the time product is shipped. When other significant obligations remain after products are delivered, revenue is recognized only after such obligations are fulfilled. In addition, judgments are required in evaluating the credit worthiness of our customers. Credit is not extended to customers and revenue is not recognized until we have determined that collectability is reasonably assured. The Company estimates customer product returns based on historical return patterns and reduces sales and cost of sales accordingly.
	Cash Equivalents
	The Company generally invests excess cash in money market funds and investment grade highly liquid securities. The Company considers securities that are highly liquid, readily convertible into cash and have original maturities of less than three months when purchased to be cash equivalents. The Company’s cash consists of demand deposits in large financial institutions. At times, balances may exceed federally insured limits.
	Accounts Receivable
	The Company maintains credit limits for all customers based upon several factors, including but not limited to financial condition and stability, payment history, published credit reports and use of credit references. Management performs various analyses to evaluate accounts receivable balances to ensure recorded amounts reflect estimated net realizable value. This review includes using accounts receivable agings, other operating trends and relevant business conditions, including general economic factors, as they relate to each of the Company’s domestic and international customers. If these analyses lead management to the conclusion that potential significant accounts are uncollectible, a reserve is provided. The allowance for doubtful accounts was $63,297 and $30,576 as of May 31, 2014 and 2013, respectively.
	Inventories
	Inventories are valued at the lower of cost or market with cost determined on the average cost basis. Costs included in inventories consist of materials, labor and manufacturing overhead, which are related to the purchase or production of inventories. Write-downs, when required, are made to reduce excess inventories to their net realizable values. Such estimates are based on assumptions regarding future demand and market conditions. If actual conditions become less favorable than the assumptions used, an additional inventory write-down may be required. As of May 31 inventories consisted of:
		2014			2013
	Raw materials	$	1,888,985		$	2,225,295
	Work-in-process		994,009			1,132,534
	Finished goods		1,906,828			1,696,258
		$	4,789,822		$	5,054,087
	Property and Equipment
	Property and equipment are stated at cost. Depreciation is computed using the straight-line method over estimated useful lives of three to seven years for furniture, fixtures, and equipment; three years for vehicles; and twenty-five years for buildings and improvements. Expenditures for maintenance and repairs are charged to expense as incurred. As of May 31 property and equipment consisted of:
		2014			2013
	Land	$	299,000		$	299,000
	Buildings and improvements		1,805,951			1,805,951
	Furniture, fixtures and equipment		1,370,131			1,312,028
	Vehicles		86,838			121,835
			3,561,920			3,538,814
	Less accumulated depreciation		(2,370,329	)		(2,203,924	)
		$	1,191,591		$	1,334,890
	Intangible Assets
	Amortizable intangible assets, which include purchased technology and patents, are amortized over their estimated useful lives ranging from five to seventeen years. As of May 31, 2014 and 2013, amortizable intangible assets were $2,200,883, and accumulated amortization was $1,257,240 and $1,122,604, respectively. Amortization expense for each of the following years ending May 31 is expected to be as follows:
	Year ending May 31,
	2015	$	119,233
	2016		111,531
	2017		111,531
	2018		104,583
	2019		104,583
	Thereafter		392,182
		$	943,643
	Intangible and other long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate the carrying amount of the asset may not be recoverable. Recoverability is determined by comparing the forecasted future net cash flows from the operations to which the assets relate, based on management’s best estimates using the appropriate assumptions and projections at the time, to the carrying amount of the assets. If the carrying value is determined to be in excess of future operating cash flows, the asset is considered impaired and a loss is recognized equal to the amount by which the carrying amount exceeds the estimated fair value of the assets. As of May 31, 2014, no impairment existed.
	Foreign Currency
	Financial statements for the Company’s subsidiaries outside the United States are translated into U.S. dollars at year-end exchange rates for assets and liabilities and weighted average exchange rates for income and expenses. The resulting translation adjustments are included as a separate component of stockholders’ equity titled “Accumulated Other Comprehensive Loss.” Transaction gains and losses are included in net income (loss).
	Advertising
	Advertising costs included in general, administration and sales, are expensed when the advertising first takes place. Advertising expense was $45,155, $82,289 and $98,093 for the years ended May 31, 2014, 2013 and 2012, respectively.
	Research and Development Costs
	Research and development costs, predominately internal labor costs and costs of materials, are charged to expense when incurred.
	Warranty Reserve
	Warranty costs are estimated and charged to operations to cover a defined warranty period. The estimated warranty cost is based on the history of warranty claims for each particular product type. For new product types without a warranty history, preliminary estimates are based on historical information for similar product types. The warranty reserve accruals, included in other accrued liabilities, are reviewed periodically and updated based on warranty trends.
	Stock-Based Compensation
	Stock-based compensation includes expense charges for all stock-based awards to employees and directors granted under the Company’s stock option plan. The Company requires the measurement and recognition of compensation for all stock-based awards made to employees and directors including stock options based on estimated fair values.
	Stock-based compensation recognized during the period is based on the value of the portion of the stock-based award that will vest during the period, adjusted for expected forfeitures. Compensation cost for all stock-based awards is recognized using the straight-line method.
	Income Taxes
	The Company applies the asset and liability method in recording income taxes, under which deferred income tax assets and liabilities are determined, based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using currently enacted tax rates and laws. Additionally, deferred tax assets are evaluated and a valuation allowance is established if it is more likely than not that all or a portion of the deferred tax asset will not be realized. Management continues to review the level of the valuation allowance on a quarterly basis. There can be no assurance that the Company’s future operations will produce sufficient earnings so that the deferred tax asset can be fully utilized. The Company currently maintains a full valuation allowance against net deferred tax assets.
	Earnings (Loss) Per Share
	Basic earnings (loss) per share is computed using the weighted average number of common shares outstanding. Diluted earnings (loss) per share is computed using the weighted average number of common shares outstanding, adjusted for dilutive incremental shares attributed to outstanding options to purchase common stock. Common stock equivalents for stock options are computed using the treasury stock method. In periods in which a net loss is incurred, no common stock equivalents are included since they are antidilutive and as such all stock options outstanding are excluded from the computation of diluted net loss in those periods. 7,636, 13,002 and 0 potentially dilutive common shares from outstanding stock options have been excluded from diluted earnings (loss) per share for the years ended May 31, 2014, 2013 and 2012, respectively.
	Concentration of Credit Risk
	Financial instruments that potentially expose the Company to concentration of credit risk are trade accounts receivable. Credit terms generally include a discount of 1.5% if the invoice is paid within ten days, with the net amount payable in 30 days.
	Financial Instruments
	The carrying value of all other financial instruments potentially subject to valuation risk (principally consisting of cash and cash equivalents, accounts receivable and accounts payable) approximates fair value because of their short-term maturities.
	Shipping and Handling Charges
	The Company incurs costs related to shipping and handling of its manufactured products. These costs are expensed as incurred as a component of cost of sales. Shipping and handling charges related to the receipt of raw materials are also incurred, which are recorded as a cost of the related inventory.
	Use of Estimates
	The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Actual results could differ from those estimates.

Line_of_Credit

Line of Credit	12 Months Ended
	31-May-14
Debt Disclosure [Abstract]	'
Line of Credit	'
	NOTE 3
	LINE OF CREDIT
	The Company has a $2 million bank line of credit secured by U.S. accounts receivable, inventories, general intangibles and a depository account. The line of credit is subject to certain covenant requirements if draws on the line are executed. Interest is payable at the bank’s prime rate (3.25% as of May 31, 2014) or LIBOR plus 2.0%, (2.15% as of May 31, 2014). The line expires September 1, 2014. The outstanding balance on the line of credit was $0 of May 31, 2014 and 2013.

Income_Taxes

Income Taxes	12 Months Ended
	31-May-14
Income Tax Disclosure [Abstract]	'
Income Taxes	'
	NOTE 4
	INCOME TAXES
	The provision for income taxes is as follows:
		Year ended May 31,
		2014			2013			2012
	Current	$	9,332		$	(8,284	)	$	17,123
	Deferred		(155,252	)		(283,447	)		(6,753	)
	Change in valuation allowance		155,252			283,447			6,753
	Total provision for income taxes	$	9,332		$	(8,284	)	$	17,123
	Deferred tax assets are comprised of the following components:
		2014			2013
	Basis difference of assets	$	346,939		$	311,441
	Inventory related items		269,916			271,790
	Other reserves and liabilities		80,513			81,482
	Net operating loss carryforward		880,373			752,372
	General business and other credit carryforward		437,786			443,190
	Other deferred items, net		1,994			1,994
	Gross deferred tax assets		2,017,521			1,862,269
	Deferred tax asset valuation allowance		(2,017,521	)		(1,862,269	)
	Net deferred tax asset	$	0		$	0
	Deferred tax assets are evaluated and a valuation allowance is established if it is more likely than not that all or a portion of the deferred tax asset will not be realized. The Company has recorded a substantial deferred tax asset related to temporary differences between book and tax bases of assets and liabilities. During the years ended May 31, 2014, 2013 and 2012, the Company increased its valuation allowance $155,252, $283,447, and $6,753 respectively, as a result of the increase in the Company’s deferred tax assets. The Company has provided a full valuation allowance against all of its deferred tax assets as the recent losses have been given more weight than projected future income when determining the need for a valuation allowance.
	The Company has federal net operating loss carryforwards of approximately $1.9 million which expire in 2030, 2033 and 2034 along with the federal general business and other credit carryforwards. The Company has state net operating loss carryforwards of approximately $2.5 million which expire in 2024, 2025, 2028 and 2029.
	The provision for income taxes differs from the amount of income taxes determined by applying the U.S. statutory federal tax rate to pre-tax loss due to the following:
		Year ended May 31,
		2014			2013			2012
	Statutory federal tax rate		(34.0	)%		(34.0	)%		34	%
	State taxes, net of federal benefit		(4.4	)		(4.4	)		4.4
	Change in deferred tax valuation allowance		29.3			51.7			7.1
	Stock-based compensation		4.2			6.3			71.7
	R&E tax credits		1.5			(17.7	)		(42.3	)
	Effect of foreign income tax rates		1.8			1.9			3.2
	Permanent and other differences		3.4			(5.3	)		(60.0	)
	Effective tax rate		1.8	%		(1.5	)%		18.1	%
	Each year the Company files income tax returns in the various federal, state and local income taxing jurisdictions in which it operates. These tax returns are subject to examination and possible challenge by the taxing authorities. Positions challenged by the taxing authorities may be settled or appealed by the Company. As a result, there is an uncertainty in income taxes recognized in the Company’s financial statements in accordance with ASC Topic 740. The Company applies this guidance by defining criteria that an individual income tax position must meet for any part of the benefit of that position to be recognized in an enterprise’s financial statements and provides guidance on measurement, derecognition, classification, accounting for interest and penalties, accounting in interim periods, disclosure, and transition. The liability for unrecognized tax benefits was $0 as of May 31, 2014 and 2013.
	Interest and penalties associated with uncertain tax positions are recognized as components of the “Provision for income taxes.” The liability for payment of interest and penalties was $0 as of May 31, 2014 and 2013.
	Several tax years are subject to examination by major tax jurisdictions. In the United States, federal tax years for Fiscal 2011 and after are subject to examination. In the United Kingdom, tax years for Fiscal 2012 and after are subject to examination. In Canada, tax years for Fiscal 2005 and after are subject to examination.

Commitments_and_Contingencies

Commitments and Contingencies	12 Months Ended
	31-May-14
Commitments And Contingencies Disclosure [Abstract]	'
Commitments and Contingencies	'
	NOTE 5
	COMMITMENTS AND CONTINGENCIES
	The Company entered into a 5-year lease of manufacturing equipment in May 2014. The lease is classified as a capital lease and the asset, valued at $38,890, is included in the furniture, fixtures and equipment amount in Note 2 – Property and Equipment as of May 31, 2014.
	The future minimum lease payments under the capital lease for each of the years ending May 31 are as follows:
	Year ending May 31,
	2015		$	9,019
	2016			9,019
	2017			9,019
	2018			9,019
	2019			9,019
	Thereafter			3,887
	Total minimum lease payments			48,982
	Less: amount representing interest			(10,092	)
	Present value of minimum lease payments (1)		$	38,890
	-1	Reflected in other accrued liabilities on the balance sheet as of May 31, 2014.
	The Company leases certain facilities and equipment to support operations under non-cancelable operating leases and other contractual obligations. Total lease expense under operating leases for the years ended May 31, 2014, 2013 and 2012 amounted to $58,517, $56,721 and $75,005, respectively.
	The future minimum commitments under operating leases for each of the years ending May 31 are as follows:
	Year ending May 31,
	2015		$	40,633
	2016			40,633
	2017			32,886
	2018			0
	2019			0
	Thereafter			0
	In a transaction related to the acquisition of Schmitt Measurement Systems, Inc., formerly TMA Technologies, Inc. (“TMA”), the Company established a royalty pool and vested in each shareholder and debt holder of the acquired company an interest in the royalty pool equal to the amount invested or loaned including interest payable through March 1995. The royalty pool is funded at 5% of net sales (defined as gross sales less returns, allowances and sales commissions) of the Company’s surface measurement products and future derivative products developed by Schmitt Industries, Inc., which utilize these technologies. As part of the royalty pool agreement, each former shareholder and debt holder released TMA from any claims with regard to the acquisition except their rights to future royalties. Royalty expense applicable to the years ended May 31, 2014, 2013 and 2012 amounted to $30,386, $28,797 and $40,840, respectively.
	In a transaction related to the acquisition of Xtero Datacom Inc., a British Columbia corporation (“Xtero”), former Xtero shareholders were eligible to receive shares of stock that were exchangeable for shares of Schmitt common stock on a one-for-one basis based on 50% of the after-tax earnings derived from Xtero products during a five-year earn-out program that ended on May 31, 2013. This additional consideration would have increased the value of the intangible asset recorded in connection with the acquisition. No additional shares of stock were issued to former Xtero shareholders during the five-year earn-out program.

Segment_Information

Segment Information	12 Months Ended
	31-May-14
Segment Reporting [Abstract]	'
Segment Information	'
	NOTE 6
	SEGMENT INFORMATION
	The Company has two reportable business segments: the design and assembly of dynamic balancing systems and components for the machine tool industry (Balancer), and the design and assembly of laser-based test and measurement systems (Measurement). The Company operates in three principal geographic markets: United States, Europe and Asia.
		Year Ended May 31,
		2014						2013						2012
		Balancer			Measurement			Balancer			Measurement			Balancer			Measurement
	Gross sales	$	8,675,628		$	4,472,945		$	8,546,010		$	4,796,620		$	10,194,525		$	5,231,238
	Intercompany sales		(954,417	)		(59,650	)		(831,888	)		(58,490	)		(929,517	)		(59,224	)
	Net sales	$	7,721,211		$	4,413,295		$	7,714,122		$	4,738,130		$	9,265,008		$	5,172,014
	Operating income (loss)	$	(316,863	)	$	(195,542	)	$	(63,622	)	$	(498,650	)	$	422,528		$	(365,244	)
	Depreciation expense	$	137,808		$	55,849		$	142,288		$	70,794		$	142,576		$	67,342
	Amortization expense	$	0		$	134,636		$	0		$	134,633		$	0		$	134,635
	Capital expenditures	$	56,192		$	0		$	80,492		$	95,343		$	129,148		$	147,897
	Geographic Information
		Year Ended May 31,
		2014			2013			2012
	North America	$	7,474,067		$	8,413,970		$	9,074,152
	Europe		1,773,928			1,192,049			1,145,449
	Asia		2,693,767			2,499,593			3,814,656
	Other markets		192,744			346,640			402,765
	Total Net Sales	$	12,134,506		$	12,452,252		$	14,437,022
		Year Ended May 31,
		2014						2013						2012
		United States			Europe			United States			Europe			United States			Europe
	Operating income (loss)	$	(479,218	)	$	(33,187	)	$	(442,939	)	$	(119,333	)	$	54,265		$	3,019
	Depreciation expense	$	193,657		$	0		$	213,082		$	0		$	209,918		$	0
	Amortization expense	$	134,636		$	0		$	134,633		$	0		$	134,635		$	0
	Capital expenditures	$	56,192		$	0		$	175,835		$	0		$	277,045		$	0
	Segment and Geographic Assets
		31-May-14			31-May-13
	Segment assets to total assets
	Balancer	$	4,863,423		$	5,489,976
	Measurement		4,449,064			4,177,456
	Corporate assets		1,511,904			1,957,166
	Total assets	$	10,824,391		$	11,624,598
	Geographic assets to long-lived assets
	United States	$	1,191,591		$	1,334,890
	Europe		0			0
	Total assets	$	1,191,591		$	1,334,890
	Geographic assets to total assets
	United States	$	10,090,242		$	11,021,901
	Europe		734,149			602,697
	Total assets	$	10,824,391		$	11,624,598
	Note – Europe is defined as the European subsidiary, Schmitt Europe, Ltd.

Stock_Options_and_StockBased_C

Stock Options and Stock-Based Compensation	12 Months Ended
	31-May-14
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]	'
Stock Options and Stock-Based Compensation	'
	NOTE 7
	STOCK OPTIONS AND STOCK BASED COMPENSATION
	The Board of Directors adopted the 2004 Stock Option Plan (2004 Plan) in August 2004 and the 1995 Stock Option Plan (1995 Plan) in December 1995, which was amended in August 1996 and restated in August 1998. An option granted under the 2004 Plan and/or 1995 Plan (the Plans) might be either an incentive stock option (ISO), or a nonstatutory stock option (NSO). ISOs may be granted only to employees and members of the Board of Directors of the Company and are subject to certain limitations, in addition to restrictions applicable to all stock options under the Plan. Options not meeting these limitations will be treated as NSOs. The purchase price of ISOs is fair market value on the date of grant; the purchase price of NSOs may vary from fair market value. Vesting is at the discretion of the compensation committee of the Board of Directors, but generally is either 50% at grant date and 16.7% on each anniversary thereafter; 25% at grant date and 25% on each anniversary thereafter or 0% at grant date and 33% on each anniversary date thereafter. The Company initially reserved 400,000 shares for issuance under the 1995 Plan and 300,000 shares for issuance under the 2004 Plan. The 1995 Plan expired in December 2005 and no additional options may be issued under the 1995 Plan, although expiration of the 1995 Plan did not affect the rights of persons who received stock grants under the 1995 Plan. Stock-based compensation recognized in the Company’s Consolidated Financial Statements for the years ended May 31, 2014, 2013 and 2012 includes compensation cost for stock-based awards granted. All outstanding options will expire no later than 2023.
	The Company uses the Black-Scholes option pricing model as its method of valuation for stock-based awards. The Company’s determination of the fair value of stock-based awards on the date of grant using an option pricing model is affected by our stock price as well as assumptions regarding a number of highly complex and subjective variables. Although the fair value of stock-based awards is determined in accordance with ASC Topic 718, the Black-Scholes option pricing model requires the input of highly subjective assumptions, and other reasonable assumptions could provide differing results. These variables include, but are not limited to:
		•		Risk-Free Interest Rate. The Company bases the risk-free interest rate on the implied yield currently available on U.S. Treasury issues with an equivalent remaining term approximately equal to the expected life of the award.
		•		Expected Life. The expected life of awards granted represents the period of time that they are expected to be outstanding. The Company determines the expected life based on historical experience with similar awards, giving consideration to the contractual terms, vesting schedules and pre-vesting and post-vesting forfeitures.
		•		Expected Volatility. The Company estimates the volatility of its common stock at the date of grant based on the historical volatility of its common stock. The volatility factor the Company uses is based on its historical stock prices over the most recent period commensurate with the estimated expected life of the award. These historical periods may exclude portions of time when unusual transactions occurred.
		•		Expected Dividend Yield. The Company does not anticipate paying any cash dividends in the foreseeable future. Consequently, the Company uses an expected dividend yield of 0.
		•		Expected Forfeitures. The Company uses relevant historical data to estimate pre-vesting option forfeitures. The Company records stock-based compensation only for those awards that are expected to vest.
	The Company has computed, to determine stock-based compensation expense recognized for the years ended May 31, 2014, 2013 and 2012, the value of all stock options granted using the Black-Scholes option pricing model as prescribed by ASC Topic 718 using the following assumptions:
			Year Ended May 31,
			2014		2013	2012
	Risk-free interest rate		3.50%		2.50%		N/A
	Expected life		4.3 years		4.2 years		N/A
	Expected volatility		62.50%		63.80%		N/A
	Stock-Based Compensation Under ASC Topic 718
	The total stock-based compensation expense recognized under ASC Topic 718 was $57,726, $89,888 and $199,396 during Fiscal 2014, 2013 and 2012, respectively. All stock-based compensation expense has been recorded as general, administration and sales expense in the Consolidated Financial Statements.
	As of May 31, 2014, the Company had a total of 281,666 outstanding stock options (208,332 vested and exercisable and 73,334 non-vested) with a weighted average exercise price of $3.77. The Company estimates that a total of $41,237 will be recorded as additional stock-based compensation expense for all options which were outstanding as of May 31, 2014, but which were not yet vested.
	Options outstanding and exercisable consist of the following as of May 31, 2014:
	Outstanding Options							Exercisable Options
	Number of		Weighted			Weighted		Number of		Weighted
	Shares		Average			Average		Shares		Average
			Exercise Price			Remaining				Exercise Price
						Contractual
						Life (yrs)
	36,666		$	2.3			0.1		36,666	$	2.3
	35,000			2.53			9.3		0		0
	25,000			2.9			8.9		8,334		2.9
	130,000			3.65			7		108,332		3.65
	5,000			5.8			1.4		5,000		5.8
	50,000			6.25			4		50,000		6.25
	281,666			3.77			5.9		208,332		4.06
	Options granted, exercised, canceled and expired under the Company’s stock option plan during the years ended May 31, 2014, 2013 and 2012 are summarized as follows:
			Number of			Weighted
			Shares			Average
						Exercise Price
	Options outstanding - May 31, 2011			387,776		$	3.47
	Options granted			0			0
	Options exercised			(95,275	)		1.43
	Options forfeited/cancelled			(10,835	)		3.46
	Options outstanding - May 31, 2012			281,666			4.16
	Options granted			25,000			2.9
	Options exercised			0			0
	Options forfeited/cancelled			(5,000	)		3.65
	Options outstanding - May 31, 2013			301,666			4.06
	Options granted			35,000			2.53
	Options exercised			(5,000	)		2.3
	Options forfeited/cancelled			(50,000	)		4.82
	Options outstanding - May 31, 2014			281,666			3.77
	The total intrinsic value of both outstanding and exercisable options as of May 31, 2014 and 2013 was $31,366 and $26,875, respectively. The total intrinsic value of options exercised during the years ended May 31, 2014, 2013 and 2012 was $3,025, $0 and $189,063, respectively.

Earnings_Per_Share

Earnings Per Share	12 Months Ended
	31-May-14
Earnings Per Share [Abstract]	'
Earnings Per Share	'
	NOTE 8
	EARNINGS PER SHARE
	Basic earnings per share is computed using the weighted average number of shares outstanding. Diluted earnings per share is computed using the weighted average number of shares outstanding, adjusted for dilutive incremental shares attributed to outstanding options to purchase common stock. The following table is a reconciliation of the numerators and denominators of the basic and diluted per share computations for each of the three years in the period ended May 31:
		Net			Weighted		Per Share
		income/(loss)			Average Shares		Amount
		(Numerator)			(Denominator)
	Year ended May 31, 2014
	Basic earnings per share
	Loss available to common stockholders	$	(539,624	)		2,995,910	$	(0.18	)
	Effect of dilutive securities stock options		0			0
	Diluted earnings per share
	Loss available to common stockholders	$	(539,624	)		2,995,910	$	(0.18	)
	Year ended May 31, 2013
	Basic earnings per share
	Income available to common stockholders	$	(539,882	)		2,990,910	$	(0.18	)
	Effect of dilutive securities stock options		0			0
	Diluted earnings per share
	Income available to common stockholders	$	(539,882	)		2,990,910	$	(0.18	)
	Year ended May 31, 2012
	Basic earnings per share
	Loss available to common stockholders	$	77,721			2,930,314	$	0.03
	Effect of dilutive securities stock options		0			13,767
	Diluted earnings per share
	Loss available to common stockholders	$	77,721			2,944,081	$	0.03

Employee_Benefit_Plans

Employee Benefit Plans	12 Months Ended
	31-May-14
Postemployment Benefits [Abstract]	'
Employee Benefit Plans	'
	NOTE 9
	EMPLOYEE BENEFIT PLANS
	The Company adopted the Schmitt Industries, Inc. 401(k) Profit Sharing Plan & Trust effective June 1, 1996. Employees must meet certain age and service requirements to be eligible. Participants may contribute up to 15% of their eligible compensation which may be partially matched by the Company. The Company may make further contributions in the form of a profit sharing contribution or a discretionary contribution. The Company made matching contributions in conjunction with employee contributions to the plan totaling $55,917, $56,633 and $65,672 during the years ended May 31, 2014, 2013 and 2012, respectively.

Significant_Accounting_Policie1

Significant Accounting Policies (Policies)	12 Months Ended
	31-May-14
Accounting Policies [Abstract]	'
Principles of Consolidation	'
	Principles of Consolidation
	These consolidated financial statements include those of the Company and its wholly owned subsidiaries: Schmitt Measurement Systems, Inc. (“SMS”), Schmitt Europe, Ltd. (“SEL”) and Schmitt Industries (Canada) Limited. All significant intercompany accounts and transactions have been eliminated in the preparation of the consolidated financial statements.
Revenue Recognition	'
	Revenue Recognition
	The Company recognizes revenue for sales and billing for freight charges upon delivery of the product to the customer at a fixed and determinable price with a reasonable assurance of collection, passage of title to the customer as indicated by shipping terms and fulfillment of all significant obligations, pursuant to the guidance provided by Accounting Standards Codification (“ASC”) Topic 605. For sales to all customers, including manufacturer representatives, distributors or their third-party customers, these criteria are met at the time product is shipped. When other significant obligations remain after products are delivered, revenue is recognized only after such obligations are fulfilled. In addition, judgments are required in evaluating the credit worthiness of our customers. Credit is not extended to customers and revenue is not recognized until we have determined that collectability is reasonably assured. The Company estimates customer product returns based on historical return patterns and reduces sales and cost of sales accordingly.
Cash Equivalents	'
	Cash Equivalents
	The Company generally invests excess cash in money market funds and investment grade highly liquid securities. The Company considers securities that are highly liquid, readily convertible into cash and have original maturities of less than three months when purchased to be cash equivalents. The Company’s cash consists of demand deposits in large financial institutions. At times, balances may exceed federally insured limits.
Accounts Receivable	'
	Accounts Receivable
	The Company maintains credit limits for all customers based upon several factors, including but not limited to financial condition and stability, payment history, published credit reports and use of credit references. Management performs various analyses to evaluate accounts receivable balances to ensure recorded amounts reflect estimated net realizable value. This review includes using accounts receivable agings, other operating trends and relevant business conditions, including general economic factors, as they relate to each of the Company’s domestic and international customers. If these analyses lead management to the conclusion that potential significant accounts are uncollectible, a reserve is provided. The allowance for doubtful accounts was $63,297 and $30,576 as of May 31, 2014 and 2013, respectively.
Inventories	'
	Inventories
	Inventories are valued at the lower of cost or market with cost determined on the average cost basis. Costs included in inventories consist of materials, labor and manufacturing overhead, which are related to the purchase or production of inventories. Write-downs, when required, are made to reduce excess inventories to their net realizable values. Such estimates are based on assumptions regarding future demand and market conditions. If actual conditions become less favorable than the assumptions used, an additional inventory write-down may be required. As of May 31 inventories consisted of:
		2014			2013
	Raw materials	$	1,888,985		$	2,225,295
	Work-in-process		994,009			1,132,534
	Finished goods		1,906,828			1,696,258
		$	4,789,822		$	5,054,087
Property and Equipment	'
	Property and Equipment
	Property and equipment are stated at cost. Depreciation is computed using the straight-line method over estimated useful lives of three to seven years for furniture, fixtures, and equipment; three years for vehicles; and twenty-five years for buildings and improvements. Expenditures for maintenance and repairs are charged to expense as incurred. As of May 31 property and equipment consisted of:
		2014			2013
	Land	$	299,000		$	299,000
	Buildings and improvements		1,805,951			1,805,951
	Furniture, fixtures and equipment		1,370,131			1,312,028
	Vehicles		86,838			121,835
			3,561,920			3,538,814
	Less accumulated depreciation		(2,370,329	)		(2,203,924	)
		$	1,191,591		$	1,334,890
Intangible Assets	'
	Intangible Assets
	Amortizable intangible assets, which include purchased technology and patents, are amortized over their estimated useful lives ranging from five to seventeen years. As of May 31, 2014 and 2013, amortizable intangible assets were $2,200,883, and accumulated amortization was $1,257,240 and $1,122,604, respectively. Amortization expense for each of the following years ending May 31 is expected to be as follows:
	Year ending May 31,
	2015	$	119,233
	2016		111,531
	2017		111,531
	2018		104,583
	2019		104,583
	Thereafter		392,182
		$	943,643
	Intangible and other long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate the carrying amount of the asset may not be recoverable. Recoverability is determined by comparing the forecasted future net cash flows from the operations to which the assets relate, based on management’s best estimates using the appropriate assumptions and projections at the time, to the carrying amount of the assets. If the carrying value is determined to be in excess of future operating cash flows, the asset is considered impaired and a loss is recognized equal to the amount by which the carrying amount exceeds the estimated fair value of the assets. As of May 31, 2014, no impairment existed.
Foreign Currency	'
	Foreign Currency
	Financial statements for the Company’s subsidiaries outside the United States are translated into U.S. dollars at year-end exchange rates for assets and liabilities and weighted average exchange rates for income and expenses. The resulting translation adjustments are included as a separate component of stockholders’ equity titled “Accumulated Other Comprehensive Loss.” Transaction gains and losses are included in net income (loss).
Advertising	'
	Advertising
	Advertising costs included in general, administration and sales, are expensed when the advertising first takes place. Advertising expense was $45,155, $82,289 and $98,093 for the years ended May 31, 2014, 2013 and 2012, respectively.
Research and Development Costs	'
	Research and Development Costs
	Research and development costs, predominately internal labor costs and costs of materials, are charged to expense when incurred.
Warranty Reserve	'
	Warranty Reserve
	Warranty costs are estimated and charged to operations to cover a defined warranty period. The estimated warranty cost is based on the history of warranty claims for each particular product type. For new product types without a warranty history, preliminary estimates are based on historical information for similar product types. The warranty reserve accruals, included in other accrued liabilities, are reviewed periodically and updated based on warranty trends.
Stock-Based Compensation	'
	Stock-Based Compensation
	Stock-based compensation includes expense charges for all stock-based awards to employees and directors granted under the Company’s stock option plan. The Company requires the measurement and recognition of compensation for all stock-based awards made to employees and directors including stock options based on estimated fair values.
	Stock-based compensation recognized during the period is based on the value of the portion of the stock-based award that will vest during the period, adjusted for expected forfeitures. Compensation cost for all stock-based awards is recognized using the straight-line method.
Income Taxes	'
	Income Taxes
	The Company applies the asset and liability method in recording income taxes, under which deferred income tax assets and liabilities are determined, based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using currently enacted tax rates and laws. Additionally, deferred tax assets are evaluated and a valuation allowance is established if it is more likely than not that all or a portion of the deferred tax asset will not be realized. Management continues to review the level of the valuation allowance on a quarterly basis. There can be no assurance that the Company’s future operations will produce sufficient earnings so that the deferred tax asset can be fully utilized. The Company currently maintains a full valuation allowance against net deferred tax assets.
Earnings (Loss) Per Share	'
	Earnings (Loss) Per Share
	Basic earnings (loss) per share is computed using the weighted average number of common shares outstanding. Diluted earnings (loss) per share is computed using the weighted average number of common shares outstanding, adjusted for dilutive incremental shares attributed to outstanding options to purchase common stock. Common stock equivalents for stock options are computed using the treasury stock method. In periods in which a net loss is incurred, no common stock equivalents are included since they are antidilutive and as such all stock options outstanding are excluded from the computation of diluted net loss in those periods. 7,636, 13,002 and 0 potentially dilutive common shares from outstanding stock options have been excluded from diluted earnings (loss) per share for the years ended May 31, 2014, 2013 and 2012, respectively.
Concentration of Credit Risk	'
	Concentration of Credit Risk
	Financial instruments that potentially expose the Company to concentration of credit risk are trade accounts receivable. Credit terms generally include a discount of 1.5% if the invoice is paid within ten days, with the net amount payable in 30 days.
Financial Instruments	'
	Financial Instruments
	The carrying value of all other financial instruments potentially subject to valuation risk (principally consisting of cash and cash equivalents, accounts receivable and accounts payable) approximates fair value because of their short-term maturities.
Shipping and Handling Charges	'
	Shipping and Handling Charges
	The Company incurs costs related to shipping and handling of its manufactured products. These costs are expensed as incurred as a component of cost of sales. Shipping and handling charges related to the receipt of raw materials are also incurred, which are recorded as a cost of the related inventory.
Use of Estimates	'
	Use of Estimates
	The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Actual results could differ from those estimates.

Significant_Accounting_Policie2

Significant Accounting Policies (Tables)	12 Months Ended
	31-May-14
Accounting Policies [Abstract]	'
Inventories	'
	As of May 31 inventories consisted of:
		2014			2013
	Raw materials	$	1,888,985		$	2,225,295
	Work-in-process		994,009			1,132,534
	Finished goods		1,906,828			1,696,258
		$	4,789,822		$	5,054,087
Summary of Property and Equipment	'
	As of May 31 property and equipment consisted of:
		2014			2013
	Land	$	299,000		$	299,000
	Buildings and improvements		1,805,951			1,805,951
	Furniture, fixtures and equipment		1,370,131			1,312,028
	Vehicles		86,838			121,835
			3,561,920			3,538,814
	Less accumulated depreciation		(2,370,329	)		(2,203,924	)
		$	1,191,591		$	1,334,890
Summary of Amortization Expenses	'
	Amortization expense for each of the following years ending May 31 is expected to be as follows:
	Year ending May 31,
	2015	$	119,233
	2016		111,531
	2017		111,531
	2018		104,583
	2019		104,583
	Thereafter		392,182
		$	943,643

Income_Taxes_Tables

Income Taxes (Tables)	12 Months Ended
	31-May-14
Income Tax Disclosure [Abstract]	'
Provision for Income Taxes	'
	The provision for income taxes is as follows:
		Year ended May 31,
		2014			2013			2012
	Current	$	9,332		$	(8,284	)	$	17,123
	Deferred		(155,252	)		(283,447	)		(6,753	)
	Change in valuation allowance		155,252			283,447			6,753
	Total provision for income taxes	$	9,332		$	(8,284	)	$	17,123
Components of Deferred Tax Assets	'
	Deferred tax assets are comprised of the following components:
		2014			2013
	Basis difference of assets	$	346,939		$	311,441
	Inventory related items		269,916			271,790
	Other reserves and liabilities		80,513			81,482
	Net operating loss carryforward		880,373			752,372
	General business and other credit carryforward		437,786			443,190
	Other deferred items, net		1,994			1,994
	Gross deferred tax assets		2,017,521			1,862,269
	Deferred tax asset valuation allowance		(2,017,521	)		(1,862,269	)
	Net deferred tax asset	$	0		$	0
Reconciliation of Provision for Income Taxes from Amount of Income Taxes of U.S. Statutory Federal Tax Rate to Pre-Tax Loss	'
	The provision for income taxes differs from the amount of income taxes determined by applying the U.S. statutory federal tax rate to pre-tax loss due to the following:
		Year ended May 31,
		2014			2013			2012
	Statutory federal tax rate		(34.0	)%		(34.0	)%		34	%
	State taxes, net of federal benefit		(4.4	)		(4.4	)		4.4
	Change in deferred tax valuation allowance		29.3			51.7			7.1
	Stock-based compensation		4.2			6.3			71.7
	R&E tax credits		1.5			(17.7	)		(42.3	)
	Effect of foreign income tax rates		1.8			1.9			3.2
	Permanent and other differences		3.4			(5.3	)		(60.0	)
	Effective tax rate		1.8	%		(1.5	)%		18.1	%

Commitments_and_Contingencies_

Commitments and Contingencies (Tables)	12 Months Ended
	31-May-14
Commitments And Contingencies Disclosure [Abstract]	'
Future Minimum Lease Payments under Capital Lease	'
	The future minimum lease payments under the capital lease for each of the years ending May 31 are as follows:
	Year ending May 31,
	2015		$	9,019
	2016			9,019
	2017			9,019
	2018			9,019
	2019			9,019
	Thereafter			3,887
	Total minimum lease payments			48,982
	Less: amount representing interest			(10,092	)
	Present value of minimum lease payments (1)		$	38,890
	-1	Reflected in other accrued liabilities on the balance sheet as of May 31, 2014.
Future Minimum Commitments under Operating Leases	'
	The future minimum commitments under operating leases for each of the years ending May 31 are as follows:
	Year ending May 31,
	2015		$	40,633
	2016			40,633
	2017			32,886
	2018			0
	2019			0
	Thereafter			0

Segment_Information_Tables

Segment Information (Tables)	12 Months Ended
	31-May-14
Segment Reporting [Abstract]	'
Segment Information	'
		Year Ended May 31,
		2014						2013						2012
		Balancer			Measurement			Balancer			Measurement			Balancer			Measurement
	Gross sales	$	8,675,628		$	4,472,945		$	8,546,010		$	4,796,620		$	10,194,525		$	5,231,238
	Intercompany sales		(954,417	)		(59,650	)		(831,888	)		(58,490	)		(929,517	)		(59,224	)
	Net sales	$	7,721,211		$	4,413,295		$	7,714,122		$	4,738,130		$	9,265,008		$	5,172,014
	Operating income (loss)	$	(316,863	)	$	(195,542	)	$	(63,622	)	$	(498,650	)	$	422,528		$	(365,244	)
	Depreciation expense	$	137,808		$	55,849		$	142,288		$	70,794		$	142,576		$	67,342
	Amortization expense	$	0		$	134,636		$	0		$	134,633		$	0		$	134,635
	Capital expenditures	$	56,192		$	0		$	80,492		$	95,343		$	129,148		$	147,897
Geographic Information-Net Sales by Geographic Area	'
	Geographic Information
		Year Ended May 31,
		2014			2013			2012
	North America	$	7,474,067		$	8,413,970		$	9,074,152
	Europe		1,773,928			1,192,049			1,145,449
	Asia		2,693,767			2,499,593			3,814,656
	Other markets		192,744			346,640			402,765
	Total Net Sales	$	12,134,506		$	12,452,252		$	14,437,022
Segment Information of Operating Income (Loss) and Expenditure by Geographic Areas	'
		Year Ended May 31,
		2014						2013						2012
		United States			Europe			United States			Europe			United States			Europe
	Operating income (loss)	$	(479,218	)	$	(33,187	)	$	(442,939	)	$	(119,333	)	$	54,265		$	3,019
	Depreciation expense	$	193,657		$	0		$	213,082		$	0		$	209,918		$	0
	Amortization expense	$	134,636		$	0		$	134,633		$	0		$	134,635		$	0
	Capital expenditures	$	56,192		$	0		$	175,835		$	0		$	277,045		$	0
Segment and Geographic Assets	'
	Segment and Geographic Assets
		31-May-14			31-May-13
	Segment assets to total assets
	Balancer	$	4,863,423		$	5,489,976
	Measurement		4,449,064			4,177,456
	Corporate assets		1,511,904			1,957,166
	Total assets	$	10,824,391		$	11,624,598
	Geographic assets to long-lived assets
	United States	$	1,191,591		$	1,334,890
	Europe		0			0
	Total assets	$	1,191,591		$	1,334,890
	Geographic assets to total assets
	United States	$	10,090,242		$	11,021,901
	Europe		734,149			602,697
	Total assets	$	10,824,391		$	11,624,598

Stock_Options_and_StockBased_C1

Stock Options and Stock-Based Compensation (Tables)	12 Months Ended
	31-May-14
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]	'
Schedule of Fair Value of Options	'
	The Company has computed, to determine stock-based compensation expense recognized for the years ended May 31, 2014, 2013 and 2012, the value of all stock options granted using the Black-Scholes option pricing model as prescribed by ASC Topic 718 using the following assumptions:
		Year Ended May 31,
		2014		2013	2012
	Risk-free interest rate	3.50%		2.50%		N/A
	Expected life	4.3 years		4.2 years		N/A
	Expected volatility	62.50%		63.80%		N/A
Schedule of Outstanding Stock Options	'
	Options outstanding and exercisable consist of the following as of May 31, 2014:
	Outstanding Options						Exercisable Options
	Number of	Weighted			Weighted		Number of		Weighted
	Shares	Average			Average		Shares		Average
		Exercise Price			Remaining				Exercise Price
					Contractual
					Life (yrs)
	36,666	$	2.3			0.1		36,666	$	2.3
	35,000		2.53			9.3		0		0
	25,000		2.9			8.9		8,334		2.9
	130,000		3.65			7		108,332		3.65
	5,000		5.8			1.4		5,000		5.8
	50,000		6.25			4		50,000		6.25
	281,666		3.77			5.9		208,332		4.06
Schedule of Options Granted, Exercised, and Forfeited or Canceled	'
	Options granted, exercised, canceled and expired under the Company’s stock option plan during the years ended May 31, 2014, 2013 and 2012 are summarized as follows:
		Number of			Weighted
		Shares			Average
					Exercise Price
	Options outstanding - May 31, 2011		387,776		$	3.47
	Options granted		0			0
	Options exercised		(95,275	)		1.43
	Options forfeited/cancelled		(10,835	)		3.46
	Options outstanding - May 31, 2012		281,666			4.16
	Options granted		25,000			2.9
	Options exercised		0			0
	Options forfeited/cancelled		(5,000	)		3.65
	Options outstanding - May 31, 2013		301,666			4.06
	Options granted		35,000			2.53
	Options exercised		(5,000	)		2.3
	Options forfeited/cancelled		(50,000	)		4.82
	Options outstanding - May 31, 2014		281,666			3.77

Earnings_Per_Share_Tables

Earnings Per Share (Tables)	12 Months Ended
	31-May-14
Earnings Per Share [Abstract]	'
Reconciliation of Numerators and Denominators of Basic and Diluted Per Share Computations	'
	The following table is a reconciliation of the numerators and denominators of the basic and diluted per share computations for each of the three years in the period ended May 31:
		Net			Weighted		Per Share
		income/(loss)			Average Shares		Amount
		(Numerator)			(Denominator)
	Year ended May 31, 2014
	Basic earnings per share
	Loss available to common stockholders	$	(539,624	)		2,995,910	$	(0.18	)
	Effect of dilutive securities stock options		0			0
	Diluted earnings per share
	Loss available to common stockholders	$	(539,624	)		2,995,910	$	(0.18	)
	Year ended May 31, 2013
	Basic earnings per share
	Income available to common stockholders	$	(539,882	)		2,990,910	$	(0.18	)
	Effect of dilutive securities stock options		0			0
	Diluted earnings per share
	Income available to common stockholders	$	(539,882	)		2,990,910	$	(0.18	)
	Year ended May 31, 2012
	Basic earnings per share
	Loss available to common stockholders	$	77,721			2,930,314	$	0.03
	Effect of dilutive securities stock options		0			13,767
	Diluted earnings per share
	Loss available to common stockholders	$	77,721			2,944,081	$	0.03

The_Company_Additional_Informa

The Company - Additional Information (Detail)	12 Months Ended
	31-May-14	31-May-13	31-May-12
	Segment	Segment	Segment
Organization Consolidation And Presentation Of Financial Statements [Abstract]	'	'	'
Number of business segments	2	2	2

Significant_Accounting_Policie3

Significant Accounting Policies - Additional Information (Detail) (USD $)	12 Months Ended
	31-May-14	31-May-13	31-May-12
Significant Accounting Policies [Line Items]	'	'	'
Allowance for doubtful accounts	$63,297	$30,576	'
Amortizable intangible assets	2,200,883	2,200,883	'
Accumulated amortization of intangible assets	1,257,240	1,122,604	'
Impairment of intangible assets	0	'	'
Advertising expense	$45,155	$82,289	$98,093
Stock options excluded from computation of dilutive net loss	7,636	13,002	0
Discount on credit	1.50%	'	'
Invoice paid term	'10 days	'	'
Accounts receivable credit period	'30 days	'	'
Vehicles [Member]	'	'	'
Significant Accounting Policies [Line Items]	'	'	'
Property and equipment, useful life	'3 years	'	'
Buildings and Improvements [Member]	'	'	'
Significant Accounting Policies [Line Items]	'	'	'
Property and equipment, useful life	'25 years	'	'
Minimum [Member]	'	'	'
Significant Accounting Policies [Line Items]	'	'	'
Useful life for intangible assets	'5 years	'	'
Minimum [Member] | Furniture, Fixtures and Equipment [Member]	'	'	'
Significant Accounting Policies [Line Items]	'	'	'
Property and equipment, useful life	'3 years	'	'
Maximum [Member]	'	'	'
Significant Accounting Policies [Line Items]	'	'	'
Useful life for intangible assets	'17 years	'	'
Maximum [Member] | Furniture, Fixtures and Equipment [Member]	'	'	'
Significant Accounting Policies [Line Items]	'	'	'
Property and equipment, useful life	'7 years	'	'

Significant_Accounting_Policie4

Significant Accounting Policies - Schedule of Inventories (Detail) (USD $)	31-May-14	31-May-13
Inventory Net [Abstract]	'	'
Raw materials	$1,888,985	$2,225,295
Work-in-process	994,009	1,132,534
Finished goods	1,906,828	1,696,258
Inventories	$4,789,822	$5,054,087

Significant_Accounting_Policie5

Significant Accounting Policies - Summary of Property and Equipment (Detail) (USD $)	31-May-14	31-May-13
Property, Plant and Equipment [Line Items]	'	'
Property, plant and equipment, gross	$3,561,920	$3,538,814
Less accumulated depreciation	-2,370,329	-2,203,924
Property, plant and equipment, net	1,191,591	1,334,890
Land [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, plant and equipment, gross	299,000	299,000
Buildings and Improvements [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, plant and equipment, gross	1,805,951	1,805,951
Furniture, Fixtures and Equipment [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, plant and equipment, gross	1,370,131	1,312,028
Vehicles [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, plant and equipment, gross	$86,838	$121,835

Significant_Accounting_Policie6

Significant Accounting Policies - Summary of Amortization Expenses (Detail) (USD $)	31-May-14	31-May-13
Accounting Policies [Abstract]	'	'
2015	$119,233	'
2016	111,531	'
2017	111,531	'
2018	104,583	'
2019	104,583	'
Thereafter	392,182	'
Total	$943,643	$1,078,278

Line_of_Credit_Additional_Info

Line of Credit - Additional Information (Detail) (USD $)	12 Months Ended
	31-May-14	31-May-13
Line of Credit Facility [Line Items]	'	'
Line of credit facility, maximum borrowing capacity	$2,000,000	'
Line of credit facility, expiration date	1-Sep-14	'
Bank's prime rate	3.25%	'
Interest rate description	'LIBOR plus 2.0%	'
Line of credit facility, amount outstanding	$0	$0
LIBOR plus rate [Member] | Minimum [Member]	'	'
Line of Credit Facility [Line Items]	'	'
LIBOR plus rate	2.00%	'
LIBOR plus rate [Member] | Maximum [Member]	'	'
Line of Credit Facility [Line Items]	'	'
LIBOR plus rate	2.15%	'

Income_Taxes_Provision_for_Inc

Income Taxes - Provision for Income Taxes (Detail) (USD $)	12 Months Ended
	31-May-14	31-May-13	31-May-12
Income Tax Disclosure [Abstract]	'	'	'
Current	$9,332	($8,284)	$17,123
Deferred	-155,252	-283,447	-6,753
Change in valuation allowance	155,252	283,447	6,753
Total provision for income taxes	$9,332	($8,284)	$17,123

Income_Taxes_Components_of_Def

Income Taxes - Components of Deferred Tax Assets (Detail) (USD $)	31-May-14	31-May-13
Income Tax Disclosure [Abstract]	'	'
Basis difference of assets	$346,939	$311,441
Inventory related items	269,916	271,790
Other reserves and liabilities	80,513	81,482
Net operating loss carryforward	880,373	752,372
General business and other credit carryforward	437,786	443,190
Other deferred items, net	1,994	1,994
Gross deferred tax assets	2,017,521	1,862,269
Deferred tax asset valuation allowance	-2,017,521	-1,862,269
Net deferred tax asset	$0	$0

Income_Taxes_Additional_Inform

Income Taxes - Additional Information (Detail) (USD $)	12 Months Ended
	31-May-14	31-May-13	31-May-12
Income Tax [Line Items]	'	'	'
Increase of valuation allowance	$155,252	$283,447	$6,753
Liability for unrecognized tax benefits	0	0	'
Liability for payment of interest and penalties	0	0	'
Domestic Tax Authority [Member]	'	'	'
Income Tax [Line Items]	'	'	'
Net operating loss carryforwards	1,900,000	'	'
Domestic Tax Authority [Member] | Expiration Date 2030 [Member]	'	'	'
Income Tax [Line Items]	'	'	'
Operating loss carryforwards expiration period	'2030	'	'
Domestic Tax Authority [Member] | Expiration Date 2033 [Member]	'	'	'
Income Tax [Line Items]	'	'	'
Operating loss carryforwards expiration period	'2033	'	'
Domestic Tax Authority [Member] | Expiration Date 2034 [Member]	'	'	'
Income Tax [Line Items]	'	'	'
Operating loss carryforwards expiration period	'2034	'	'
Domestic Tax Authority [Member] | Minimum [Member]	'	'	'
Income Tax [Line Items]	'	'	'
Income tax examination period under examination	'2011	'	'
Foreign Tax Authority [Member] | Minimum [Member]	'	'	'
Income Tax [Line Items]	'	'	'
Income tax examination period under examination	'2012	'	'
Canada [Member] | Minimum [Member]	'	'	'
Income Tax [Line Items]	'	'	'
Income tax examination period under examination	'2005	'	'
State [Member]	'	'	'
Income Tax [Line Items]	'	'	'
Net operating loss carryforwards	$2,500,000	'	'
State [Member] | Expiration Date 2024 [Member]	'	'	'
Income Tax [Line Items]	'	'	'
Operating loss carryforwards expiration period	'2024	'	'
State [Member] | Expiration Date 2025 [Member]	'	'	'
Income Tax [Line Items]	'	'	'
Operating loss carryforwards expiration period	'2025	'	'
State [Member] | Expiration Date 2028 [Member]	'	'	'
Income Tax [Line Items]	'	'	'
Operating loss carryforwards expiration period	'2028	'	'
State [Member] | Expiration Date 2029 [Member]	'	'	'
Income Tax [Line Items]	'	'	'
Operating loss carryforwards expiration period	'2029	'	'

Income_Taxes_Reconciliation_of

Income Taxes - Reconciliation of Provision for Income Taxes from Amount of Income Taxes of U.S. Statutory Federal Tax Rate to Pre-Tax Loss (Detail)	12 Months Ended
	31-May-14	31-May-13	31-May-12
Income Tax Disclosure [Abstract]	'	'	'
Statutory federal tax rate	-34.00%	-34.00%	34.00%
State taxes, net of federal benefit	-4.40%	-4.40%	4.40%
Change in deferred tax valuation allowance	29.30%	51.70%	7.10%
Stock-based compensation	4.20%	6.30%	71.70%
R&E tax credits	1.50%	-17.70%	-42.30%
Effect of foreign income tax rates	1.80%	1.90%	3.20%
Permanent and other differences	3.40%	-5.30%	-60.00%
Effective tax rate	1.80%	-1.50%	18.10%

Commitments_and_Contingencies_1

Commitments and Contingencies - Additional Information (Detail) (USD $)	12 Months Ended
	31-May-14	31-May-13	31-May-12
Commitments And Contingencies Disclosure [Abstract]	'	'	'
Capital lease obligation period	'5 years	'	'
Lease payments	$38,890	'	'
Total lease expense	58,517	56,721	75,005
Royalty pool interest	5.00%	'	'
Interest payable date	'March 1995	'	'
Royalty expense	$30,386	$28,797	$40,840
Business acquisition equity interest issued or issuable percentage basis for determining value	50.00%	'	'
Number of years of earn out program period	'5 years	'	'
Exchangeable shares of Schmitt common stock to Xtero shareholders	'Xtero shareholders were eligible to receive shares of stock that were exchangeable for shares of Schmitt common stock on a one-for-one basis	'	'
Additional shares of stock issued under acquisition related transaction	0	'	'

Commitments_and_Contingencies_2

Commitments and Contingencies - Future Minimum Lease Payments Under Capital Lease (Detail) (USD $)	31-May-14
Commitments And Contingencies Disclosure [Abstract]	'
2015	$9,019
2016	9,019
2017	9,019
2018	9,019
2019	9,019
Thereafter	3,887
Total minimum lease payments	48,982
Less: amount representing interest	-10,092
Present value of minimum lease payments	$38,890

Commitments_and_Contingencies_3

Commitments and Contingencies - Future Minimum Commitments under Operating Leases (Detail) (USD $)	31-May-14
Commitments And Contingencies Disclosure [Abstract]	'
2015	$40,633
2016	40,633
2017	32,886
2018	0
2019	0
Thereafter	$0

Segment_Information_Additional

Segment Information - Additional Information (Detail)	12 Months Ended
	31-May-14
	Markets
	Segment
Segment Reporting [Abstract]	'
Number of reportable business segments	2
Number of geographic markets in which entity operates	3

Segment_Information_Segment_In

Segment Information - Segment Information (Detail) (USD $)	12 Months Ended
	31-May-14	31-May-13	31-May-12
Segment Reporting Information [Line Items]	'	'	'
Net sales	$12,134,506	$12,452,252	$14,437,022
Operating income (loss)	-512,405	-562,272	57,284
Balancer [Member] | Operating Segments [Member]	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Gross sales	8,675,628	8,546,010	10,194,525
Net sales	7,721,211	7,714,122	9,265,008
Operating income (loss)	-316,863	-63,622	422,528
Depreciation expense	137,808	142,288	142,576
Amortization expense	0	0	0
Capital expenditures	56,192	80,492	129,148
Balancer [Member] | Intersegment Eliminations [Member]	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Intercompany sales	-954,417	-831,888	-929,517
Measurement [Member] | Operating Segments [Member]	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Gross sales	4,472,945	4,796,620	5,231,238
Net sales	4,413,295	4,738,130	5,172,014
Operating income (loss)	-195,542	-498,650	-365,244
Depreciation expense	55,849	70,794	67,342
Amortization expense	134,636	134,633	134,635
Capital expenditures	0	95,343	147,897
Measurement [Member] | Intersegment Eliminations [Member]	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Intercompany sales	($59,650)	($58,490)	($59,224)

Segment_Information_Geographic

Segment Information - Geographic Information-Net Sales by Geographic Area (Detail) (USD $)	12 Months Ended
	31-May-14	31-May-13	31-May-12
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'
Total Net Sales	$12,134,506	$12,452,252	$14,437,022
North America [Member]	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'
Total Net Sales	7,474,067	8,413,970	9,074,152
Europe [Member]	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'
Total Net Sales	1,773,928	1,192,049	1,145,449
Asia [Member]	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'
Total Net Sales	2,693,767	2,499,593	3,814,656
Other markets [Member]	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'
Total Net Sales	$192,744	$346,640	$402,765

Segment_Information_Segment_In1

Segment Information - Segment Information of Operating Income (Loss) and Expenditure by Geographic Areas (Detail) (USD $)	12 Months Ended
	31-May-14	31-May-13	31-May-12
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'
Operating income (loss)	($512,405)	($562,272)	$57,284
United States [Member]	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'
Operating income (loss)	-479,218	-442,939	54,265
Depreciation expense	193,657	213,082	209,918
Amortization expense	134,636	134,633	134,635
Capital expenditures	56,192	175,835	277,045
Europe [Member]	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'
Operating income (loss)	-33,187	-119,333	3,019
Depreciation expense	0	0	0
Amortization expense	0	0	0
Capital expenditures	$0	$0	$0

Segment_Information_Segment_an

Segment Information - Segment and Geographic Assets (Detail) (USD $)	31-May-14	31-May-13
Segment Reporting Information [Line Items]	'	'
Segment assets to total assets	$10,824,391	$11,624,598
Geographic assets to long-lived assets	1,191,591	1,334,890
Geographic assets to total assets	10,824,391	11,624,598
United States [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Geographic assets to long-lived assets	1,191,591	1,334,890
Geographic assets to total assets	10,090,242	11,021,901
Europe [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Geographic assets to long-lived assets	0	0
Geographic assets to total assets	734,149	602,697
Operating Segments [Member] | Balancer [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Segment assets to total assets	4,863,423	5,489,976
Operating Segments [Member] | Measurement [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Segment assets to total assets	4,449,064	4,177,456
Corporate assets [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Segment assets to total assets	$1,511,904	$1,957,166

Stock_Options_and_StockBased_C2

Stock Options and Stock-Based Compensation - Additional Information (Detail) (USD $)	12 Months Ended
	31-May-14	31-May-13	31-May-12	31-May-11
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Expected dividend rate	0.00%	'	'	'
Stock-based compensation expense recognized	$57,726	$89,888	$199,396	'
Outstanding stock options, total	281,666	301,666	281,666	387,776
Vested and exercisable stock options	208,332	'	'	'
Non-vested shares	73,334	'	'	'
Weighted average exercise price	$3.77	$4.06	$4.16	$3.47
Additional stock-based compensation expense	41,237	'	'	'
Intrinsic value of outstanding and exercisable	31,366	26,875	'	'
Intrinsic value of options exercised	$3,025	$0	$189,063	'
Grant date option one [Member]	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Percentages of stock option granted	50.00%	'	'	'
Grant date Option two [Member]	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Percentages of stock option granted	25.00%	'	'	'
Each anniversary option one [Member]	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Percentages of stock option granted	16.70%	'	'	'
Each anniversary option two [Member]	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Percentages of stock option granted	25.00%	'	'	'
Grant date option three [Member]	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Percentages of stock option granted	0.00%	'	'	'
Each anniversary option three [Member]	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Percentages of stock option granted	33.00%	'	'	'
1995 Plan [Member]	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Shares reserved for issuances	400,000	'	'	'
Expiry of stock option plan	'2005-12	'	'	'
Additional option issued under stock option plan	0	'	'	'
2004 Plan [Member]	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Shares reserved for issuances	300,000	'	'	'

Stock_Options_and_StockBased_C3

Stock Options and Stock-Based Compensation - Schedule of Fair Value of Options (Detail)	12 Months Ended
	31-May-14	31-May-13
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]	'	'
Risk-free interest rate	3.50%	2.50%
Expected life	'4 years 3 months 18 days	'4 years 2 months 12 days
Expected volatility	62.50%	63.80%

Stock_Options_and_StockBased_C4

Stock Options and Stock-Based Compensation - Schedule of Outstanding Stock Options (Detail) (USD $)	12 Months Ended
	31-May-14	31-May-13	31-May-12	31-May-11
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Number of Shares, Outstanding Options	281,666	301,666	281,666	387,776
Weighted Average Exercise Price, Outstanding Options	$3.77	$4.06	$4.16	$3.47
Weighted Average Remaining Contractual Life (yrs), Outstanding Options	'5 years 10 months 24 days	'	'	'
Exercisable Options, Number of Shares	208,332	'	'	'
Exercisable Options, Weighted Average Exercise Price	$4.06	'	'	'
Options 1 [Member]	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Number of Shares, Outstanding Options	36,666	'	'	'
Weighted Average Exercise Price, Outstanding Options	$2.30	'	'	'
Weighted Average Remaining Contractual Life (yrs), Outstanding Options	'1 month 6 days	'	'	'
Exercisable Options, Number of Shares	36,666	'	'	'
Exercisable Options, Weighted Average Exercise Price	$2.30	'	'	'
Options 2 [Member]	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Number of Shares, Outstanding Options	35,000	'	'	'
Weighted Average Exercise Price, Outstanding Options	$2.53	'	'	'
Weighted Average Remaining Contractual Life (yrs), Outstanding Options	'9 years 3 months 18 days	'	'	'
Exercisable Options, Number of Shares	0	'	'	'
Exercisable Options, Weighted Average Exercise Price	$0	'	'	'
Options 3 [Member]	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Number of Shares, Outstanding Options	25,000	'	'	'
Weighted Average Exercise Price, Outstanding Options	$2.90	'	'	'
Weighted Average Remaining Contractual Life (yrs), Outstanding Options	'8 years 10 months 24 days	'	'	'
Exercisable Options, Number of Shares	8,334	'	'	'
Exercisable Options, Weighted Average Exercise Price	$2.90	'	'	'
Options 4 [Member]	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Number of Shares, Outstanding Options	130,000	'	'	'
Weighted Average Exercise Price, Outstanding Options	$3.65	'	'	'
Weighted Average Remaining Contractual Life (yrs), Outstanding Options	'7 years	'	'	'
Exercisable Options, Number of Shares	108,332	'	'	'
Exercisable Options, Weighted Average Exercise Price	$3.65	'	'	'
Options 5 [Member]	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Number of Shares, Outstanding Options	5,000	'	'	'
Weighted Average Exercise Price, Outstanding Options	$5.80	'	'	'
Weighted Average Remaining Contractual Life (yrs), Outstanding Options	'1 year 4 months 24 days	'	'	'
Exercisable Options, Number of Shares	5,000	'	'	'
Exercisable Options, Weighted Average Exercise Price	$5.80	'	'	'
Stock Option 6 [Member]	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Number of Shares, Outstanding Options	50,000	'	'	'
Weighted Average Exercise Price, Outstanding Options	$6.25	'	'	'
Weighted Average Remaining Contractual Life (yrs), Outstanding Options	'4 years	'	'	'
Exercisable Options, Number of Shares	50,000	'	'	'
Exercisable Options, Weighted Average Exercise Price	$6.25	'	'	'

Stock_Options_and_StockBased_C5

Stock Options and Stock-Based Compensation - Schedule of Options Granted, Exercised, and Forfeited or Canceled (Detail) (USD $)	12 Months Ended
	31-May-14	31-May-13	31-May-12
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]	'	'	'
Number of Shares, Options outstanding-beginning of period	301,666	281,666	387,776
Number of Shares, Options granted	35,000	25,000	0
Number of Shares, Options exercised	-5,000	0	-95,275
Number of Shares, Options forfeited/cancelled	-50,000	-5,000	-10,835
Number of Shares, Options outstanding-end of period	281,666	301,666	281,666
Weighted Average Exercise Price, Options outstanding-beginning of period	$4.06	$4.16	$3.47
Weighted Average Exercise Price, Options granted	$2.53	$2.90	$0
Weighted Average Exercise Price, Options exercised	$2.30	$0	$1.43
Weighted Average Exercise Price, Options forfeited/cancelled	$4.82	$3.65	$3.46
Weighted Average Exercise Price, Options outstanding-end of period	$3.77	$4.06	$4.16

Earnings_Per_Share_Reconciliat

Earnings Per Share - Reconciliation of Numerators and Denominators of Basic and Diluted Per Share Computations (Detail) (USD $)	12 Months Ended
	31-May-14	31-May-13	31-May-12
Basic earnings per share	'	'	'
Income (loss) available to common stockholders, (Numerator) Basic	($539,624)	($539,882)	$77,721
Weighted Average Shares (Denominator), Basic	2,995,910	2,990,910	2,930,314
Per Share Amount, Basic	($0.18)	($0.18)	$0.03
Effect of dilutive securities stock options, Amount	0	0	0
Effect of dilutive securities stock options	0	0	13,767
Diluted earnings per share	'	'	'
Income (loss) available to common stockholders (Numerator), Diluted	($539,624)	($539,882)	$77,721
Weighted Average Shares (Denominator), Diluted	2,995,910	2,990,910	2,944,081
Per Share Amount, Diluted	($0.18)	($0.18)	$0.03

Employee_Benefit_Plans_Additio

Employee Benefit Plans - Additional Information (Detail) (USD $)	12 Months Ended
	31-May-14	31-May-13	31-May-12
Compensation And Retirement Disclosure [Abstract]	'	'	'
Participants contribution to compensation	15.00%	'	'
Matching contributions in conjunction with employee contributions to plan	$55,917	$56,633	$65,672