SEC Info - Surge Components Inc. - ‘10-Q’ for 5/31/22

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Surge Components Inc. – ‘10-Q’ for 5/31/22 – ‘XML’

On: Friday, 7/15/22, at 9:00am ET · For: 5/31/22 · Accession #: 1213900-22-39485 · File #: 0-27688

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 7/15/22  Surge Components Inc.             10-Q        5/31/22   65:3.4M                                   EdgarAgents LLC/FA

Quarterly Report — Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    466K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     22K 
 3: EX-32.1     Certification -- §906 - SOA'02                      HTML     18K 
 9: R1          Document And Entity Information                     HTML     66K 
10: R2          Consolidated Balance Sheets                         HTML    114K 
11: R3          Consolidated Balance Sheets (Parentheticals)        HTML     47K 
12: R4          Consolidated Statements of Operations (Unaudited)   HTML    109K 
13: R5          Consolidated Statements of Changes in               HTML     56K 
                Shareholders? Equity-unaudited                                   
14: R6          Consolidated Statements of Cash Flows (Unaudited)   HTML     90K 
15: R7          Organization, Description of Company?s Business     HTML     23K 
                and Basis of Presentation                                        
16: R8          Summary of Significant Accounting Policies          HTML     42K 
17: R9          Fixed Assets                                        HTML     25K 
18: R10         Financing Lease Obligations                         HTML     24K 
19: R11         Loans Payable                                       HTML     22K 
20: R12         Accrued Expenses                                    HTML     23K 
21: R13         Retirement Plan                                     HTML     24K 
22: R14         Shareholders' Equity                                HTML     37K 
23: R15         Income Taxes                                        HTML     39K 
24: R16         Operating Lease Commitments                         HTML     24K 
25: R17         Employment and Other Agreements                     HTML     23K 
26: R18         Major Customers                                     HTML     24K 
27: R19         Major Suppliers                                     HTML     20K 
28: R20         Export Sales                                        HTML     28K 
29: R21         Subsequent Events                                   HTML     22K 
30: R22         Accounting Policies, by Policy (Policies)           HTML     81K 
31: R23         Summary of Significant Accounting Policies          HTML     21K 
                (Tables)                                                         
32: R24         Fixed Assets (Tables)                               HTML     23K 
33: R25         Financing Lease Obligations (Tables)                HTML     25K 
34: R26         Accrued Expenses (Tables)                           HTML     23K 
35: R27         Shareholders' Equity (Tables)                       HTML     24K 
36: R28         Income Taxes (Tables)                               HTML     40K 
37: R29         Operating Lease Commitments (Tables)                HTML     22K 
38: R30         Export Sales (Tables)                               HTML     23K 
39: R31         Organization, Description of Company?s Business     HTML     27K 
                and Basis of Presentation (Details)                              
40: R32         Summary of Significant Accounting Policies          HTML     41K 
                (Details)                                                        
41: R33         Summary of Significant Accounting Policies          HTML     31K 
                (Details) - Schedule of estimated useful life of                 
                fixed assets                                                     
42: R34         Fixed Assets (Details)                              HTML     20K 
43: R35         Fixed Assets (Details) - Schedule of fixed assets   HTML     33K 
44: R36         Financing Lease Obligations (Details)               HTML     25K 
45: R37         Financing Lease Obligations (Details) - Schedule    HTML     28K 
                of future minimum lease payments under these                     
                financing lease obligations                                      
46: R38         Financing Lease Obligations (Details) - Schedule    HTML     21K 
                of financing lease obligations mature                            
47: R39         Loans Payable (Details)                             HTML     33K 
48: R40         Accrued Expenses (Details) - Schedule of accrued    HTML     30K 
                expenses                                                         
49: R41         Retirement Plan (Details)                           HTML     29K 
50: R42         Shareholders' Equity (Details)                      HTML     90K 
51: R43         Shareholders' Equity (Details) - Schedule of        HTML     44K 
                activity in the 2015 incentive stock plan                        
52: R44         Income Taxes (Details) - Schedule of deferred       HTML     36K 
                income taxes                                                     
53: R45         Income Taxes (Details) - Schedule of income tax     HTML     39K 
                expense                                                          
54: R46         Income Taxes (Details) - Schedule of difference     HTML     31K 
                between expected income tax rate using statutory                 
                federal tax rate and company's effective rate                    
55: R47         Operating Lease Commitments (Details)               HTML     26K 
56: R48         Operating Lease Commitments (Details) - Schedule    HTML     32K 
                of future minimum rental commitments                             
57: R49         Employment and Other Agreements (Details)           HTML     26K 
58: R50         Major Customers (Details)                           HTML     27K 
59: R51         Major Suppliers (Details)                           HTML     34K 
60: R52         Export Sales (Details) - Schedule of export sales   HTML     37K 
63: XML         IDEA XML File -- Filing Summary                      XML    118K 
61: XML         XBRL Instance -- f10q0522_surgecomp_htm              XML    542K 
62: EXCEL       IDEA Workbook of Financial Reports                  XLSX     98K 
 5: EX-101.CAL  XBRL Calculations -- sprs-20220531_cal               XML    122K 
 6: EX-101.DEF  XBRL Definitions -- sprs-20220531_def                XML    507K 
 7: EX-101.LAB  XBRL Labels -- sprs-20220531_lab                     XML   1.09M 
 8: EX-101.PRE  XBRL Presentations -- sprs-20220531_pre              XML    502K 
 4: EX-101.SCH  XBRL Schema -- sprs-20220531                         XSD    175K 
64: JSON        XBRL Instance as JSON Data -- MetaLinks              298±   420K 
65: ZIP         XBRL Zipped Folder -- 0001213900-22-039485-xbrl      Zip    161K

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NOTE A – ORGANIZATION, DESCRIPTION OF COMPANY’S BUSINESS AND BASIS OF PRESENTATION Surge Components, Inc. (“Surge”) was incorporated in the State of New York and commenced operations on November 24, 1981 as an importer of electronic products, primarily capacitors and discrete semi-conductors selling to customers located principally throughout North America. On June 24, 1988, Surge formed Challenge/Surge Inc. (“Challenge”), a wholly-owned subsidiary to engage in the sale of electronic component products and sounding devices from established brand manufacturers to customers located principally throughout North America. In May 2002, Surge and an officer of Surge founded and became sole owners of Surge Components, Limited (“Surge Limited”), a Hong Kong corporation. Under current Hong Kong law, Surge Limited is required to have at least two shareholders. Surge owns 999 shares of the outstanding common stock and the officer of Surge owns 1 share of the outstanding common stock. The officer of Surge has assigned his rights regarding his 1 share to Surge. Surge Limited started doing business in July 2002. Surge Limited operations have been consolidated with the Company. Surge Limited is responsible for the sale of Surge’s products to customers located in Asia. On August 31, 2010, the Company changed its corporate domicile by merging into a newly-formed corporation, Surge Components, Inc. (Nevada), which was formed in the State of Nevada for that purpose. Surge Components Inc. is the surviving entity. In February 2019, the Company converted into a Delaware corporation. The number of authorized shares of common stock was decreased to 50,000,000 shares. In December 2021, the Company changed its corporate domicile to Nevada.

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<sprs:MinimumNumberOfShareholdersRequireToHeldCommonStock contextRef="c37" decimals="0" unitRef="pure"> 2 </sprs:MinimumNumberOfShareholdersRequireToHeldCommonStock>

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NOTE B – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (1) Principles of Consolidation: The consolidated financial statements include the accounts of Surge, Challenge, and Surge Limited (collectively the “Company”). All material intercompany balances and transactions have been eliminated in consolidation. The accompanying interim consolidated financial statements have been prepared without audit in accordance with the instructions to Form 10Q for interim financial reporting and the rules and regulations of the Securities and Exchange Commissions. In the opinion of management, all adjustments and disclosures necessary for a fair presentation of these financial statements have been included. The results and trends in these interim consolidated financial statements for the six months ended May 31, 2022 and May 31, 2021 may not be representative of those for the full fiscal year or any future periods. (2) Accounts Receivable: Trade accounts receivable are recorded at the net invoice value and are not interest bearing. The Company considers receivables past due based on the payment terms. The Company reviews its exposure to accounts receivable and reserves specific amounts if collectability is no longer reasonably assured. The Company also reserves a percentage of its trade receivable balance based on collection history and current economic trends that might impact the level of future credit losses. The Company re-evaluates such reserves on a regular basis and adjusts its reserves as needed. Based on the Company’s operating history and customer base, bad debts to date have not been material. (3) Revenue Recognition: In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) No. 2014-09, “Revenue from Contracts with Customers: Topic 606.” This ASU replaces nearly all existing U.S. generally accepted accounting principles guidance on revenue recognition. The standard prescribes a five-step model for recognizing revenue, the application of which will require significant judgment by the Company. The Company adopted the standard using the modified retrospective approach in its fiscal year beginning December 1, 2017. The preponderance of the Company’s contracts with customers are standard ship and bill arrangements where revenue is recognized at the time of shipment. Revenue is recognized for products sold by the Company when persuasive evidence of an arrangement exists, delivery has occurred, the price is fixed and determinable, collectability is reasonably assured and title and risk of loss have been transferred to the customer. This occurs when product is shipped from the Company’s warehouse. For direct shipments, revenue is recognized when product is shipped from the Company’s supplier. The Company has a long-term supply agreement with one of our suppliers. The Company purchases the merchandise from the supplier and has the supplier directly ship to the customer through a freight forwarder. Title passes to customer upon the merchandise being received by a freight forwarder. Direct shipments were approximately $1,596,000 and $1,769,000 for the six months ended May 31, 2022 and May 31, 2021 respectively. The Company also acts as a sales agent to certain customers in North America for one of its suppliers. The Company reports these commissions as revenues in the period earned. Commission revenue totaled $135,660 and $88,181 for the six months ended May 31, 2022 and May 31, 2021 respectively. The Company performs ongoing credit evaluations of its customers and maintains reserves for potential credit losses. The Company and its subsidiaries currently have agreements with several distributors. There are no provisions for the granting of price concessions in any of the agreements. Revenues under these distribution agreements were approximately $6,471,000 and $3,870,000 for the six months ended May 31, 2022 and May 31, 2021 respectively. (4) Inventories: Inventories, which consist solely of products held for resale, are stated at the lower of cost (first-in, first-out method) or net realizable value. Products are included in inventory when the Company obtains title and risk of loss on the products, primarily when shipped from the supplier. Inventory in transit principally from foreign suppliers at May 31, 2022 was $1,743,130. The Company at May 31, 2022, has a reserve against slow moving and obsolete inventory of $332,063. From time to time the Company’s products are subject to legislation from various authorities on environmental matters. (5) Depreciation and Amortization: Fixed assets are recorded at cost. Depreciation is generally calculated on a straight line method and amortization of leasehold improvements is provided for on the straight-line method over the estimated useful lives of the various assets as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; background-color: #CCEEFF"> <td style="width: 51%; padding-left: 9pt; text-indent: -9pt">Furniture, fixtures and equipment</td> <td style="width: 1%"> </td> <td style="width: 48%">5 - 7 years</td></tr> <tr style="vertical-align: top; "> <td style="padding-left: 9pt; text-indent: -9pt">Computer equipment</td> <td> </td> <td>5 years</td></tr> <tr style="vertical-align: top; background-color: #CCEEFF"> <td style="padding-left: 9pt; text-indent: -9pt">Leasehold Improvements</td> <td> </td> <td>Estimated useful life or lease term, whichever is shorter</td></tr> </table> Maintenance and repairs are expensed as incurred while renewals and betterments are capitalized. (6) Concentration of Credit Risk: Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of accounts receivable. The Company maintains substantially all of its cash balances in a limited number of financial institutions. At May 31, 2022 and November 30, 2021, the Company’s uninsured cash balances totaled $6,257,677 and $5,447,093, respectively. (7) Income Taxes: The Company’s deferred income taxes arise primarily from the differences in the recording of net operating losses, allowances for bad debts, inventory reserves and depreciation expense for financial reporting and income tax purposes. A valuation allowance is provided when it has been determined to be more likely than not that the likelihood of the realization of deferred tax assets will not be realized. See Note I. The Company follows the provisions of the Accounting Standards Codification topic, ASC 740, “Income Taxes” (ASC 740). There have been no unrecognized tax benefits and, accordingly, there has been no effect on the Company’s financial condition or results of operations as a result of ASC 740. The Company files income tax returns in the U.S. federal jurisdiction and various state and foreign jurisdictions. The Company is no longer subject to U.S. federal tax examinations for years before fiscal years ending November 30, 2017, and state tax examinations for years before fiscal years ending November 30, 2016. Management does not believe there will be any material changes in our unrecognized tax positions over the next twelve months. The Company’s policy is to recognize interest and penalties accrued on any unrecognized tax benefits as a component of income tax expense. As of the date of adoption of ASC 740, there was no accrued interest or penalties associated with any unrecognized benefits, nor was any interest expense recognized during the six months ended May 31, 2022 and May 31, 2021. (8) Cash Equivalents: The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. (9) Use of Estimates: The preparation of 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 reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. (10) Marketing and promotional costs: Marketing and promotional costs are expensed as incurred and have not been material to date. The Company has contractual arrangements with several of its distributors which provide for cooperative advertising rights to the distributor as a percentage of sales. Cooperative advertising is reflected as a reduction in revenues and has not been material to date. (11) Fair Value of Financial Instruments: The carrying amount of cash balances, accounts receivable, accounts payable and accrued expenses approximate their fair value based on the nature of those items. Estimated fair values of financial instruments are determined using available market information and appropriate valuation methodologies. Considerable judgment is required to interpret the market data used to develop the estimates of fair value, and accordingly, the estimates are not necessarily indicative of the amounts that could be realized in a current market exchange. (12) Shipping Costs The Company classifies shipping costs as a component of selling expenses. Shipping costs totaled $1,959 and $2,164 for the six months ended May 31, 2022 and May 31, 2021 respectively. (13) Earnings Per Share Basic earnings per share includes no dilution and is computed by dividing net income available to common stockholders by the weighted average number of common shares outstanding for the period. The difference between reported basic and diluted weighted-average common shares results from the assumption that all dilutive stock options and convertible preferred stock exercised into common stock. Total potentially dilutive shares excluded from diluted weighted shares outstanding at May 31, 2022 and May 31, 2021 totaled 251,945 and 90,746, respectively. (14) Stock Based Compensation Stock Based Compensation to Employees The Company accounts for its stock-based compensation for employees in accordance with Accounting Standards Codification (“ASC”) 718. The Company recognizes in the statement of operations the grant-date fair value of stock options and other equity-based compensation issued to employees and non-employees over the related vesting period. Stock Based Compensation to Other than Employees The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with ASC 718. Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably determinable. The value of equity instruments issued for consideration other than employee services is determined on the earlier of a performance commitment or completion of performance by the provider of goods or services. In the case of equity instruments issued to consultants, the fair value of the equity instrument is recognized over the term of the consulting agreement. (15) Leases: In February 2016, the FASB issued Accounting Standards Update No. 2016-02, Leases (Topic 842) (“Topic 842”). Topic 842 requires the entity to recognize the assets and liabilities for the rights and obligations created by leased assets. Leases will be classified as either finance or operating, with classification affecting expense recognition in the income statement. On December 1, 2019, the Company adopted Topic 842 applying the optional transition method, which allows an entity to apply the new standard at the adoption date with a cumulative effect adjustment to the opening balance of retained earnings in the period of adoption. As a result of adopting Topic 842, the Company recognized assets and liabilities for the rights and obligations created by operating leases totaling approximately $290,000. The Company determines if a contract contains a lease at inception based on whether it conveys the right to control the use of an identified asset. Substantially all of the Company’s leases are classified as operating leases. The Company records operating lease right-of-use assets within “Other assets” and lease liabilities are recorded within “current and noncurrent liabilities” in the consolidated balance sheets. Lease expenses are recorded within “General and administrative expenses” in the consolidated statements of operations. Operating lease payments are presented within “Operating cash flows” in the consolidated statements of cash flows. Operating lease right-of-use assets and lease liabilities are recognized based on the net present value of future minimum lease payments over the lease term starting on the commencement date. The Company generally is not able to determine the rate implicit in its leases and, as such, applies an incremental borrowing rate based on the Company’s cost of borrowing for the relevant terms of each lease. Lease expense for minimum lease payments is recognized on a straight-line basis over the lease term. Lease terms may include an option to extend or terminate a lease if it is reasonably certain that the Company will exercise such options. The Company has elected the practical expedient to not separate lease components from non-lease components, and also has elected not to record a right-of-use asset or lease liability for leases which, at inception, have a term of twelve months or less. Variable lease payments are recognized in the period in which the obligation for those payments is incurred.

</us-gaap:SignificantAccountingPoliciesTextBlock>

<us-gaap:ConsolidationPolicyTextBlock contextRef="c0">

(1) Principles of Consolidation: The consolidated financial statements include the accounts of Surge, Challenge, and Surge Limited (collectively the “Company”). All material intercompany balances and transactions have been eliminated in consolidation. The accompanying interim consolidated financial statements have been prepared without audit in accordance with the instructions to Form 10Q for interim financial reporting and the rules and regulations of the Securities and Exchange Commissions. In the opinion of management, all adjustments and disclosures necessary for a fair presentation of these financial statements have been included. The results and trends in these interim consolidated financial statements for the six months ended May 31, 2022 and May 31, 2021 may not be representative of those for the full fiscal year or any future periods.

</us-gaap:ConsolidationPolicyTextBlock>

<us-gaap:TradeAndOtherAccountsReceivablePolicy contextRef="c0">

(2) Accounts Receivable: Trade accounts receivable are recorded at the net invoice value and are not interest bearing. The Company considers receivables past due based on the payment terms. The Company reviews its exposure to accounts receivable and reserves specific amounts if collectability is no longer reasonably assured. The Company also reserves a percentage of its trade receivable balance based on collection history and current economic trends that might impact the level of future credit losses. The Company re-evaluates such reserves on a regular basis and adjusts its reserves as needed. Based on the Company’s operating history and customer base, bad debts to date have not been material.

</us-gaap:TradeAndOtherAccountsReceivablePolicy>

<us-gaap:RevenueRecognitionPolicyTextBlock contextRef="c0">

(3) Revenue Recognition: In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) No. 2014-09, “Revenue from Contracts with Customers: Topic 606.” This ASU replaces nearly all existing U.S. generally accepted accounting principles guidance on revenue recognition. The standard prescribes a five-step model for recognizing revenue, the application of which will require significant judgment by the Company. The Company adopted the standard using the modified retrospective approach in its fiscal year beginning December 1, 2017. The preponderance of the Company’s contracts with customers are standard ship and bill arrangements where revenue is recognized at the time of shipment. Revenue is recognized for products sold by the Company when persuasive evidence of an arrangement exists, delivery has occurred, the price is fixed and determinable, collectability is reasonably assured and title and risk of loss have been transferred to the customer. This occurs when product is shipped from the Company’s warehouse. For direct shipments, revenue is recognized when product is shipped from the Company’s supplier. The Company has a long-term supply agreement with one of our suppliers. The Company purchases the merchandise from the supplier and has the supplier directly ship to the customer through a freight forwarder. Title passes to customer upon the merchandise being received by a freight forwarder. Direct shipments were approximately $1,596,000 and $1,769,000 for the six months ended May 31, 2022 and May 31, 2021 respectively. The Company also acts as a sales agent to certain customers in North America for one of its suppliers. The Company reports these commissions as revenues in the period earned. Commission revenue totaled $135,660 and $88,181 for the six months ended May 31, 2022 and May 31, 2021 respectively. The Company performs ongoing credit evaluations of its customers and maintains reserves for potential credit losses. The Company and its subsidiaries currently have agreements with several distributors. There are no provisions for the granting of price concessions in any of the agreements. Revenues under these distribution agreements were approximately $6,471,000 and $3,870,000 for the six months ended May 31, 2022 and May 31, 2021 respectively.

</us-gaap:RevenueRecognitionPolicyTextBlock>

<us-gaap:DirectOperatingCosts contextRef="c0" decimals="0" unitRef="usd"> 1596000 </us-gaap:DirectOperatingCosts>

<us-gaap:DirectOperatingCosts contextRef="c8" decimals="0" unitRef="usd"> 1769000 </us-gaap:DirectOperatingCosts>

<sprs:CommissionRevenue contextRef="c0" decimals="0" unitRef="usd"> 135660 </sprs:CommissionRevenue>

<sprs:CommissionRevenue contextRef="c8" decimals="0" unitRef="usd"> 88181 </sprs:CommissionRevenue>

<sprs:RevenuesFromDistributionAgreements contextRef="c0" decimals="0" unitRef="usd"> 6471000 </sprs:RevenuesFromDistributionAgreements>

<sprs:RevenuesFromDistributionAgreements contextRef="c8" decimals="0" unitRef="usd"> 3870000 </sprs:RevenuesFromDistributionAgreements>

<us-gaap:InventoryPolicyTextBlock contextRef="c0">

(4) Inventories: Inventories, which consist solely of products held for resale, are stated at the lower of cost (first-in, first-out method) or net realizable value. Products are included in inventory when the Company obtains title and risk of loss on the products, primarily when shipped from the supplier. Inventory in transit principally from foreign suppliers at May 31, 2022 was $1,743,130. The Company at May 31, 2022, has a reserve against slow moving and obsolete inventory of $332,063. From time to time the Company’s products are subject to legislation from various authorities on environmental matters.

</us-gaap:InventoryPolicyTextBlock>

<us-gaap:OtherInventoryInTransit contextRef="c2" decimals="0" unitRef="usd"> 1743130 </us-gaap:OtherInventoryInTransit>

<us-gaap:InventoryValuationReserves contextRef="c2" decimals="0" unitRef="usd"> 332063 </us-gaap:InventoryValuationReserves>

<us-gaap:DepreciationDepletionAndAmortizationPolicyTextBlock contextRef="c0">

(5) Depreciation and Amortization: Fixed assets are recorded at cost. Depreciation is generally calculated on a straight line method and amortization of leasehold improvements is provided for on the straight-line method over the estimated useful lives of the various assets as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; background-color: #CCEEFF"> <td style="width: 51%; padding-left: 9pt; text-indent: -9pt">Furniture, fixtures and equipment</td> <td style="width: 1%"> </td> <td style="width: 48%">5 - 7 years</td></tr> <tr style="vertical-align: top; "> <td style="padding-left: 9pt; text-indent: -9pt">Computer equipment</td> <td> </td> <td>5 years</td></tr> <tr style="vertical-align: top; background-color: #CCEEFF"> <td style="padding-left: 9pt; text-indent: -9pt">Leasehold Improvements</td> <td> </td> <td>Estimated useful life or lease term, whichever is shorter</td></tr> </table> Maintenance and repairs are expensed as incurred while renewals and betterments are capitalized.

</us-gaap:DepreciationDepletionAndAmortizationPolicyTextBlock>

<sprs:ScheduleOfEstimatedUsefulLifeOfFixedAssetsTableTextBlock contextRef="c0">

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; background-color: #CCEEFF"> <td style="width: 51%; padding-left: 9pt; text-indent: -9pt">Furniture, fixtures and equipment</td> <td style="width: 1%"> </td> <td style="width: 48%">5 - 7 years</td></tr> <tr style="vertical-align: top; "> <td style="padding-left: 9pt; text-indent: -9pt">Computer equipment</td> <td> </td> <td>5 years</td></tr> <tr style="vertical-align: top; background-color: #CCEEFF"> <td style="padding-left: 9pt; text-indent: -9pt">Leasehold Improvements</td> <td> </td> <td>Estimated useful life or lease term, whichever is shorter</td></tr> </table>

</sprs:ScheduleOfEstimatedUsefulLifeOfFixedAssetsTableTextBlock>

<us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c40"> P5Y </us-gaap:PropertyPlantAndEquipmentUsefulLife>

<us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c41"> P7Y </us-gaap:PropertyPlantAndEquipmentUsefulLife>

<us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c42"> P5Y </us-gaap:PropertyPlantAndEquipmentUsefulLife>

<us-gaap:PropertyPlantAndEquipmentEstimatedUsefulLives contextRef="c43"> Estimated useful life or lease term, whichever is shorter </us-gaap:PropertyPlantAndEquipmentEstimatedUsefulLives>

<us-gaap:ConcentrationRiskCreditRisk contextRef="c0">

(6) Concentration of Credit Risk: Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of accounts receivable. The Company maintains substantially all of its cash balances in a limited number of financial institutions. At May 31, 2022 and November 30, 2021, the Company’s uninsured cash balances totaled $6,257,677 and $5,447,093, respectively.

</us-gaap:ConcentrationRiskCreditRisk>

<us-gaap:CashUninsuredAmount contextRef="c2" decimals="0" unitRef="usd"> 6257677 </us-gaap:CashUninsuredAmount>

<us-gaap:CashUninsuredAmount contextRef="c3" decimals="0" unitRef="usd"> 5447093 </us-gaap:CashUninsuredAmount>

<us-gaap:IncomeTaxPolicyTextBlock contextRef="c0">

(7) Income Taxes: The Company’s deferred income taxes arise primarily from the differences in the recording of net operating losses, allowances for bad debts, inventory reserves and depreciation expense for financial reporting and income tax purposes. A valuation allowance is provided when it has been determined to be more likely than not that the likelihood of the realization of deferred tax assets will not be realized. See Note I. The Company follows the provisions of the Accounting Standards Codification topic, ASC 740, “Income Taxes” (ASC 740). There have been no unrecognized tax benefits and, accordingly, there has been no effect on the Company’s financial condition or results of operations as a result of ASC 740. The Company files income tax returns in the U.S. federal jurisdiction and various state and foreign jurisdictions. The Company is no longer subject to U.S. federal tax examinations for years before fiscal years ending November 30, 2017, and state tax examinations for years before fiscal years ending November 30, 2016. Management does not believe there will be any material changes in our unrecognized tax positions over the next twelve months. The Company’s policy is to recognize interest and penalties accrued on any unrecognized tax benefits as a component of income tax expense. As of the date of adoption of ASC 740, there was no accrued interest or penalties associated with any unrecognized benefits, nor was any interest expense recognized during the six months ended May 31, 2022 and May 31, 2021.

</us-gaap:IncomeTaxPolicyTextBlock>

<us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="c0">

(8) Cash Equivalents: The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents.

</us-gaap:CashAndCashEquivalentsPolicyTextBlock>

<us-gaap:UseOfEstimates contextRef="c0">

(9) Use of Estimates: The preparation of 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 reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

</us-gaap:UseOfEstimates>

<us-gaap:AdvertisingCostsPolicyTextBlock contextRef="c0">

(10) Marketing and promotional costs: Marketing and promotional costs are expensed as incurred and have not been material to date. The Company has contractual arrangements with several of its distributors which provide for cooperative advertising rights to the distributor as a percentage of sales. Cooperative advertising is reflected as a reduction in revenues and has not been material to date.

</us-gaap:AdvertisingCostsPolicyTextBlock>

<us-gaap:FairValueMeasurementPolicyPolicyTextBlock contextRef="c0">

(11) Fair Value of Financial Instruments: The carrying amount of cash balances, accounts receivable, accounts payable and accrued expenses approximate their fair value based on the nature of those items. Estimated fair values of financial instruments are determined using available market information and appropriate valuation methodologies. Considerable judgment is required to interpret the market data used to develop the estimates of fair value, and accordingly, the estimates are not necessarily indicative of the amounts that could be realized in a current market exchange.

</us-gaap:FairValueMeasurementPolicyPolicyTextBlock>

<sprs:ShippingAndHandlingCostsPolicyTextBlock contextRef="c0">

(12) Shipping Costs The Company classifies shipping costs as a component of selling expenses. Shipping costs totaled $1,959 and $2,164 for the six months ended May 31, 2022 and May 31, 2021 respectively.

</sprs:ShippingAndHandlingCostsPolicyTextBlock>

<us-gaap:CostOfRevenue contextRef="c0" decimals="0" unitRef="usd"> 1959 </us-gaap:CostOfRevenue>

<us-gaap:CostOfRevenue contextRef="c8" decimals="0" unitRef="usd"> 2164 </us-gaap:CostOfRevenue>

<us-gaap:EarningsPerSharePolicyTextBlock contextRef="c0">

(13) Earnings Per Share Basic earnings per share includes no dilution and is computed by dividing net income available to common stockholders by the weighted average number of common shares outstanding for the period. The difference between reported basic and diluted weighted-average common shares results from the assumption that all dilutive stock options and convertible preferred stock exercised into common stock. Total potentially dilutive shares excluded from diluted weighted shares outstanding at May 31, 2022 and May 31, 2021 totaled 251,945 and 90,746, respectively.

</us-gaap:EarningsPerSharePolicyTextBlock>

<us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="c0" decimals="0" unitRef="shares"> 251945 </us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>

<us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="c8" decimals="0" unitRef="shares"> 90746 </us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>

<us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy contextRef="c0">

(14) Stock Based Compensation Stock Based Compensation to Employees The Company accounts for its stock-based compensation for employees in accordance with Accounting Standards Codification (“ASC”) 718. The Company recognizes in the statement of operations the grant-date fair value of stock options and other equity-based compensation issued to employees and non-employees over the related vesting period. Stock Based Compensation to Other than Employees The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with ASC 718. Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably determinable. The value of equity instruments issued for consideration other than employee services is determined on the earlier of a performance commitment or completion of performance by the provider of goods or services. In the case of equity instruments issued to consultants, the fair value of the equity instrument is recognized over the term of the consulting agreement.

</us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy>

<us-gaap:LesseeLeasesPolicyTextBlock contextRef="c0">

(15) Leases: In February 2016, the FASB issued Accounting Standards Update No. 2016-02, Leases (Topic 842) (“Topic 842”). Topic 842 requires the entity to recognize the assets and liabilities for the rights and obligations created by leased assets. Leases will be classified as either finance or operating, with classification affecting expense recognition in the income statement. On December 1, 2019, the Company adopted Topic 842 applying the optional transition method, which allows an entity to apply the new standard at the adoption date with a cumulative effect adjustment to the opening balance of retained earnings in the period of adoption. As a result of adopting Topic 842, the Company recognized assets and liabilities for the rights and obligations created by operating leases totaling approximately $290,000. The Company determines if a contract contains a lease at inception based on whether it conveys the right to control the use of an identified asset. Substantially all of the Company’s leases are classified as operating leases. The Company records operating lease right-of-use assets within “Other assets” and lease liabilities are recorded within “current and noncurrent liabilities” in the consolidated balance sheets. Lease expenses are recorded within “General and administrative expenses” in the consolidated statements of operations. Operating lease payments are presented within “Operating cash flows” in the consolidated statements of cash flows. Operating lease right-of-use assets and lease liabilities are recognized based on the net present value of future minimum lease payments over the lease term starting on the commencement date. The Company generally is not able to determine the rate implicit in its leases and, as such, applies an incremental borrowing rate based on the Company’s cost of borrowing for the relevant terms of each lease. Lease expense for minimum lease payments is recognized on a straight-line basis over the lease term. Lease terms may include an option to extend or terminate a lease if it is reasonably certain that the Company will exercise such options. The Company has elected the practical expedient to not separate lease components from non-lease components, and also has elected not to record a right-of-use asset or lease liability for leases which, at inception, have a term of twelve months or less. Variable lease payments are recognized in the period in which the obligation for those payments is incurred.

</us-gaap:LesseeLeasesPolicyTextBlock>

<sprs:OperatingLeases contextRef="c39" decimals="0" unitRef="usd"> 290000 </sprs:OperatingLeases>

<us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="c0">

NOTE C – FIXED ASSETS Fixed assets consist of the following: <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">May 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">November 30,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left">Furniture and Fixtures</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">327,971</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">327,971</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">Leasehold Improvements</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,049,954</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,022,556</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Computer Equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">488,508</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">485,646</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left; padding-bottom: 1.5pt">Less-Accumulated Depreciation</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,647,198</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,609,127</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4pt">Net Fixed Assets</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">219,235</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">227,046</td><td style="padding-bottom: 4pt; text-align: left"> </td></tr> </table> Depreciation and amortization expense for the six months ended May 31, 2022 and May 31, 2021 were $38,071 and $35,049, respectively.

</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>

<us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="c0">

</us-gaap:PropertyPlantAndEquipmentTextBlock>

<us-gaap:PropertyPlantAndEquipmentGross contextRef="c44" decimals="0" unitRef="usd"> 327971 </us-gaap:PropertyPlantAndEquipmentGross>

<us-gaap:PropertyPlantAndEquipmentGross contextRef="c45" decimals="0" unitRef="usd"> 327971 </us-gaap:PropertyPlantAndEquipmentGross>

<us-gaap:PropertyPlantAndEquipmentGross contextRef="c46" decimals="0" unitRef="usd"> 1049954 </us-gaap:PropertyPlantAndEquipmentGross>

<us-gaap:PropertyPlantAndEquipmentGross contextRef="c47" decimals="0" unitRef="usd"> 1022556 </us-gaap:PropertyPlantAndEquipmentGross>

<us-gaap:PropertyPlantAndEquipmentGross contextRef="c48" decimals="0" unitRef="usd"> 488508 </us-gaap:PropertyPlantAndEquipmentGross>

<us-gaap:PropertyPlantAndEquipmentGross contextRef="c49" decimals="0" unitRef="usd"> 485646 </us-gaap:PropertyPlantAndEquipmentGross>

<us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="c2" decimals="0" unitRef="usd"> 1647198 </us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>

<us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="c3" decimals="0" unitRef="usd"> 1609127 </us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>

<us-gaap:PropertyPlantAndEquipmentNet contextRef="c2" decimals="0" unitRef="usd"> 219235 </us-gaap:PropertyPlantAndEquipmentNet>

<us-gaap:PropertyPlantAndEquipmentNet contextRef="c3" decimals="0" unitRef="usd"> 227046 </us-gaap:PropertyPlantAndEquipmentNet>

<us-gaap:DepreciationDepletionAndAmortization contextRef="c0" decimals="0" unitRef="usd"> 38071 </us-gaap:DepreciationDepletionAndAmortization>

<us-gaap:DepreciationDepletionAndAmortization contextRef="c8" decimals="0" unitRef="usd"> 35049 </us-gaap:DepreciationDepletionAndAmortization>

<sprs:FinancingLeaseObligationsTextBlock contextRef="c0">

NOTE D – FINANCING LEASE OBLIGATIONS The Company is obligated under financing leases for telephone equipment. The Company leases equipment under two capital lease arrangements with NEC Financial Services. Pursuant to the leases, the lessor retains actual title to the leased property until the termination of the lease, at which time the equipment can be purchased for one dollar for each lease. The terms of the leases are 60 months with a combined monthly payment of $815, respectively. The assumed interest rates on the leases are 9.342%. The leases terminate in 2022. Future minimum lease payments under these financing lease obligations as of May 31, 2022 are as follows: <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 88%; text-align: left; padding-bottom: 1.5pt">2022</td><td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">4,077</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Total</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">4,077</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left; padding-bottom: 1.5pt">Less: interest portion</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">94</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Present value of net minimum lease payments</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,983</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left; padding-bottom: 1.5pt">Less: current portion</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,983</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4pt">Non-current portion</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-41">-</div></td><td style="padding-bottom: 4pt; text-align: left"> </td></tr> </table> Financing lease obligations mature as follows: Twelve months ended May 31, 2022: <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 88%; text-align: left; padding-bottom: 1.5pt">2022</td><td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">3,983</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4pt">Principal payments remaining</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">3,983</td><td style="padding-bottom: 4pt; text-align: left"> </td></tr> </table>

</sprs:FinancingLeaseObligationsTextBlock>

<sprs:FinancingLeasedAssetsNumberOfUnits contextRef="c2" decimals="0" unitRef="pure"> 2 </sprs:FinancingLeasedAssetsNumberOfUnits>

<sprs:FinancingLeasesPaymentDescription contextRef="c0"> the equipment can be purchased for one dollar for each lease. The terms of the leases are 60 months with a combined monthly payment of $815, respectively. </sprs:FinancingLeasesPaymentDescription>

<sprs:FinancingLeasePayments contextRef="c0" decimals="0" unitRef="usd"> 815 </sprs:FinancingLeasePayments>

<us-gaap:LongTermDebtPercentageBearingFixedInterestRate contextRef="c2" decimals="5" unitRef="pure"> 0.09342 </us-gaap:LongTermDebtPercentageBearingFixedInterestRate>

<sprs:ScheduleOfFutureMinimumLeasePaymentsForFinancingLeasesTableTextBlock contextRef="c0">

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 88%; text-align: left; padding-bottom: 1.5pt">2022</td><td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">4,077</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Total</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">4,077</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left; padding-bottom: 1.5pt">Less: interest portion</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">94</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Present value of net minimum lease payments</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,983</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left; padding-bottom: 1.5pt">Less: current portion</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,983</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4pt">Non-current portion</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-41">-</div></td><td style="padding-bottom: 4pt; text-align: left"> </td></tr> </table>

</sprs:ScheduleOfFutureMinimumLeasePaymentsForFinancingLeasesTableTextBlock>

<sprs:FinancingLeasesFutureMinimumPaymentsDueCurrent contextRef="c2" decimals="0" unitRef="usd"> 4077 </sprs:FinancingLeasesFutureMinimumPaymentsDueCurrent>

<sprs:FinancingLeasesFutureMinimumPaymentsDue contextRef="c2" decimals="0" unitRef="usd"> 4077 </sprs:FinancingLeasesFutureMinimumPaymentsDue>

<sprs:InterestPortionOfMinimumLeasesPaymentsSaleLeasebackTransactions contextRef="c2" decimals="0" unitRef="usd"> 94 </sprs:InterestPortionOfMinimumLeasesPaymentsSaleLeasebackTransactions>

<sprs:FinancingLeasesFutureMinimumPaymentsPresentValueOfNetMinimumPayments contextRef="c2" decimals="0" unitRef="usd"> 3983 </sprs:FinancingLeasesFutureMinimumPaymentsPresentValueOfNetMinimumPayments>

<sprs:FinancingLeaseObligationsCurrent contextRef="c2" decimals="0" unitRef="usd"> -3983 </sprs:FinancingLeaseObligationsCurrent>

<sprs:ScheduleOfFinancingLeasedAsssetsTableTextBlock contextRef="c0">

</sprs:ScheduleOfFinancingLeasedAsssetsTableTextBlock>

<sprs:LongTermDebtAndFinancingLeaseObligationsRepaymentsOfPrincipalInNextTwelveMonths contextRef="c2" decimals="0" unitRef="usd"> 3983 </sprs:LongTermDebtAndFinancingLeaseObligationsRepaymentsOfPrincipalInNextTwelveMonths>

<sprs:LongTermDebtAndFinancingLeaseObligationsIncludingCurrentMaturities contextRef="c2" decimals="0" unitRef="usd"> 3983 </sprs:LongTermDebtAndFinancingLeaseObligationsIncludingCurrentMaturities>

<us-gaap:AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock contextRef="c0">

NOTE E – LOANS PAYABLE In February 2017, the Company obtained a line of credit with a bank for up to $3,000,000 (the “Credit Line”). Borrowings under the Credit Line are due upon demand and accrue interest at the greater of the prime rate or the LIBOR rate plus two percent (and may be increased by three percent in the event the Company fails to (i) repay all amounts due on the Credit Line upon demand or (ii) comply with any terms or conditions relating to the Credit Line). The Credit Line is collateralized by substantially all the assets of the Company. As of May 31, 2022, the balance on the Credit Line was $0. As of May 31, 2022, the Company was in compliance with the covenant for the debt service coverage ratio for the Credit Line. The Company in May 2020 received loan proceeds in the amount of approximately $449,700 under the Paycheck Protection Program (“PPP”). The PPP, established as part of the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”), provides for loans to qualifying businesses for amounts up to 2.5 times of the average monthly payroll expenses of the qualifying business. The loans and accrued interest are forgivable after twenty-four weeks as long as the borrower uses the loan proceeds for eligible purposes, including payroll, benefits, rent and utilities, and maintains its payroll levels. The amount of loan forgiveness will be reduced if the borrower terminates employees or reduces salaries during the period. The unforgiven portion of the PPP loan is payable over five years at an interest rate of 1%, with a deferral of payments for the first twelve months. During April 2021, the Company was notified that the full $449,700 of the PPP loans received by the Company have been forgiven by the SBA.

</us-gaap:AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock>

<us-gaap:LineOfCredit contextRef="c50" decimals="0" unitRef="usd"> 3000000 </us-gaap:LineOfCredit>

<us-gaap:LineOfCredit contextRef="c2" decimals="0" unitRef="usd"> 0 </us-gaap:LineOfCredit>

<us-gaap:ProceedsFromLoans contextRef="c51" decimals="0" unitRef="usd"> 449700 </us-gaap:ProceedsFromLoans>

<us-gaap:LineOfCreditFacilityInterestRateDescription contextRef="c52"> The PPP, established as part of the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”), provides for loans to qualifying businesses for amounts up to 2.5 times of the average monthly payroll expenses of the qualifying business. </us-gaap:LineOfCreditFacilityInterestRateDescription>

<us-gaap:AccountsPayableInterestBearingInterestRate contextRef="c2" decimals="2" unitRef="pure"> 0.01 </us-gaap:AccountsPayableInterestBearingInterestRate>

<sprs:ProceedsFromLoansReceived contextRef="c53" decimals="0" unitRef="usd"> 449700 </sprs:ProceedsFromLoansReceived>

<sprs:AccruedExpensesTextBlock contextRef="c0">

NOTE F – ACCRUED EXPENSES Accrued expenses consist of the following: <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">May 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">November 30,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%">Commissions</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">481,333</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">286,173</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">Income taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">401,442</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-42">-</div></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Preferred stock dividends</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">159,069</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">156,569</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left; padding-bottom: 1.5pt">Other accrued expenses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">319,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">329,314</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 4pt"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,360,844</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">772,056</td><td style="padding-bottom: 4pt; text-align: left"> </td></tr> </table>

</sprs:AccruedExpensesTextBlock>

<us-gaap:ScheduleOfAccruedLiabilitiesTableTextBlock contextRef="c0">

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">May 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">November 30,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%">Commissions</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">481,333</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">286,173</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">Income taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">401,442</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-42">-</div></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Preferred stock dividends</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">159,069</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">156,569</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left; padding-bottom: 1.5pt">Other accrued expenses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">319,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">329,314</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 4pt"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,360,844</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">772,056</td><td style="padding-bottom: 4pt; text-align: left"> </td></tr> </table>

</us-gaap:ScheduleOfAccruedLiabilitiesTableTextBlock>

<us-gaap:AccruedSalesCommissionCurrent contextRef="c2" decimals="0" unitRef="usd"> 481333 </us-gaap:AccruedSalesCommissionCurrent>

<us-gaap:AccruedSalesCommissionCurrent contextRef="c3" decimals="0" unitRef="usd"> 286173 </us-gaap:AccruedSalesCommissionCurrent>

<us-gaap:AccruedIncomeTaxes contextRef="c2" decimals="0" unitRef="usd"> 401442 </us-gaap:AccruedIncomeTaxes>

<us-gaap:DividendsPayableCurrent contextRef="c2" decimals="0" unitRef="usd"> 159069 </us-gaap:DividendsPayableCurrent>

<us-gaap:DividendsPayableCurrent contextRef="c3" decimals="0" unitRef="usd"> 156569 </us-gaap:DividendsPayableCurrent>

<us-gaap:OtherAccruedLiabilitiesCurrent contextRef="c2" decimals="0" unitRef="usd"> 319000 </us-gaap:OtherAccruedLiabilitiesCurrent>

<us-gaap:OtherAccruedLiabilitiesCurrent contextRef="c3" decimals="0" unitRef="usd"> 329314 </us-gaap:OtherAccruedLiabilitiesCurrent>

<us-gaap:AccruedLiabilitiesCurrent contextRef="c2" decimals="0" unitRef="usd"> 1360844 </us-gaap:AccruedLiabilitiesCurrent>

<us-gaap:AccruedLiabilitiesCurrent contextRef="c3" decimals="0" unitRef="usd"> 772056 </us-gaap:AccruedLiabilitiesCurrent>

<us-gaap:PensionAndOtherPostretirementBenefitsDisclosureTextBlock contextRef="c0">

NOTE G – RETIREMENT PLAN In June 1997, the Company adopted a qualified 401(k) retirement plan for all full-time employees who are twenty-one years of age and have completed twelve months of service. The plan allows total employee contributions of up to fifteen percent (15%) of the eligible employee’s salary through salary reduction. The Company makes a matching contribution of twenty percent (20%) of each employee’s contribution for each dollar of employee deferral up to five percent (5%) of the employee’s salary. Net assets for the plan, as estimated by Union Central, Inc., which maintains the plan’s records, were approximately $2,030,000 at November 30, 2021. Pension expense for the six months ended May 31, 2022 and May 31, 2021 was $956 and $1,425, respectively.

</us-gaap:PensionAndOtherPostretirementBenefitsDisclosureTextBlock>

<us-gaap:DescriptionOfDefinedContributionPensionAndOtherPostretirementPlans contextRef="c54"> In June 1997, the Company adopted a qualified 401(k) retirement plan for all full-time employees who are twenty-one years of age and have completed twelve months of service. </us-gaap:DescriptionOfDefinedContributionPensionAndOtherPostretirementPlans>

<sprs:DefinedContributionPlanMaximumTotalContributionEmployeePercent contextRef="c54" decimals="2" unitRef="pure"> 0.15 </sprs:DefinedContributionPlanMaximumTotalContributionEmployeePercent>

<us-gaap:DefinedContributionPlanEmployerMatchingContributionPercent contextRef="c54" decimals="2" unitRef="pure"> 0.20 </us-gaap:DefinedContributionPlanEmployerMatchingContributionPercent>

<sprs:DefinedContributionPlanEmployeeDeferralPercent contextRef="c54" decimals="2" unitRef="pure"> 0.05 </sprs:DefinedContributionPlanEmployeeDeferralPercent>

<sprs:DefinedBenefitPlanEstimatedNetAssets contextRef="c3" decimals="0" unitRef="usd"> 2030000 </sprs:DefinedBenefitPlanEstimatedNetAssets>

<us-gaap:PensionExpense contextRef="c0" decimals="0" unitRef="usd"> 956 </us-gaap:PensionExpense>

<us-gaap:PensionExpense contextRef="c8" decimals="0" unitRef="usd"> 1425 </us-gaap:PensionExpense>

<us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="c0">

NOTE H – SHAREHOLDERS’ EQUITY [1] Preferred Stock: In February 1996, the Company amended its Certificate of Incorporation to authorize the issuance of 1,000,000 shares of preferred stock in one or more series. In August 2010, the number of preferred shares authorized for issuance was increased to 5,000,000 shares. In November 2000, the Company authorized 100,000 shares of preferred stock as Non-Voting Redeemable Convertible Series C Preferred Stock (“Series C Preferred”). Each share of Series C Preferred is automatically convertible into 10 shares of our common stock upon shareholder approval. If the Series C Preferred were converted into common stock on or before April 15, 2001, these shares were entitled to cumulative dividends at the rate of $.50 per share per annum commencing April 15, 2001 payable on June 30 and December 31 of each year. In November 2000, 70,000 shares of the Series C Preferred were issued in payment of financial consulting services to its investment banker and a shareholder of the Company. Dividends aggregating $159,069 have not been paid for the semi-annual periods ended December 31, 2001 through the semi-annual payment due December 31, 2021. The Company has accrued these dividends. At May 31, 2022, there are 10,000 shares of Series C Preferred issued and outstanding. In October 2016, the Company authorized 75,000 shares of preferred stock as Voting Non-Redeemable Convertible Series D Preferred Stock (“Series D Preferred”). None of the Series D Preferred Stock is outstanding as of May 31, 2022. [2] 2015 Incentive Stock Plan In November 2015, the Company adopted and the shareholders ratified, the 2015 Incentive Stock Plan (“2015 Stock Plan”). The 2015 Stock Plan provides for the grant of options to officers, employees, directors or consultants to the Company to purchase an aggregate of 1,500,000 common shares. In May 2016 a total of 99,151 shares were issued to the Company’s officers as part of their 2015 bonus compensation under the 2015 Stock Plan. In May 2019, a total of 47,207 shares were issued to the Company’s officers as part of their 2018 bonus compensation under the 2015 Stock Plan. In April 2020, the Company awarded one non-employee director 15,000 shares of its common stock under the 2015 Stock Plan. The Company recorded a cost of $21,150 related to the issuance of these shares. In April 2020, a total of 27,500 shares were issued to one of the Company’s officers as part of their 2019 bonus compensation under the 2015 Stock Plan. The Company recorded a cost of $41,250 relating to the issuance of these shares. In April 2020, the Company granted stock options to (a) four non-employee directors to each purchase 15,000 shares of common stock, (b) one non-employee-director to purchase 25,000 shares of common stock, and (c) two Company officers to each purchase 50,000 shares of common stock at an exercise price of $1.41 per share, the market price of the common stock on the date of the grant. These options vest immediately and expire five years from the grant date. The Company recorded a cost of $154,534 related to the granting of these options. In April 2021, a total of 26,786 shares were issued to the Company’s officers as a part of their 2021 bonus compensation under the 2015 stock plan. The Company recorded a cost of $75,000 relating to the issuance of these shares in the second quarter of 2021. In March 2022, a total of 26,000 shared were issued to the Company’s officers as part of their bonus compensation under the 2015 stock plan. The Company recorded a cost of $97,500 relating to the issuance of these shares in the second quarter of 2022. In March 2022, the Company granted stock options to (a) four non-employee directors to each purchase 20,000 shares of common stock, (b) one non-employee-director to purchase 30,000 shares of common stock, and (c) two Company officers to each purchase 40,000 shares of common stock at an exercise price of $3.55 per share, the market price of the common stock on the date of the grant. These options vest immediately and expire five years from the grant date. The Company recorded a cost of $492,132 related to the granting of these options. Activity in the Company’s stock plans for the period ended May 31, 2022 is summarized as follows: <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Shares</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Weighted Average Exercise Price</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-indent: -9pt; padding-left: 9pt">Options outstanding December 1, 2021</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">170,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1.41</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-indent: -9pt; padding-left: 9pt">Options issued in the six months ended May 31, 2022</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">190,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3.55</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -9pt; padding-left: 9pt">Options exercised in the six months ended May 31, 2022</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-43">-</div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-44">-</div></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Options cancelled in the six months ended May 31, 2022</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-45">-</div></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-46">-</div></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Options outstanding at May 31, 2022</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">360,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2.54</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">Options exercisable at May 31, 2022</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left"> </td><td style="border-bottom: Black 4pt double; text-align: right">360,000</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2.54</td><td style="padding-bottom: 4pt; text-align: left"> </td></tr> </table> The intrinsic value of the exercisable options at May 31, 2022 totaled $338,300. At May 31, 2022 the weighted average remaining life of the stock options is 3.90 years. At May 31, 2022, there was no unrecognized compensation cost related to the stock options granted under the plan. [3] Compensation of Directors Compensation for each non-employee director is $2,500 per month (and $3,500 per month for a non-employee director that serves as the chairman of more than two committees of the Board of Directors). In May of 2021, this was increased to $3,000 per month for each non-employee director (and $4,000 per month for a non-employee director that serves as the chairman of more than two committees of the Board of Directors)

</us-gaap:StockholdersEquityNoteDisclosureTextBlock>

<us-gaap:PreferredStockSharesAuthorized contextRef="c55" decimals="0" unitRef="shares"> 1000000 </us-gaap:PreferredStockSharesAuthorized>

<us-gaap:PreferredStockSharesAuthorized contextRef="c56" decimals="0" unitRef="shares"> 5000000 </us-gaap:PreferredStockSharesAuthorized>

<us-gaap:PreferredStockSharesAuthorized contextRef="c57" decimals="0" unitRef="shares"> 100000 </us-gaap:PreferredStockSharesAuthorized>

<us-gaap:ConvertiblePreferredStockSharesIssuedUponConversion contextRef="c57" decimals="0" unitRef="shares"> 10 </us-gaap:ConvertiblePreferredStockSharesIssuedUponConversion>

<us-gaap:PreferredStockPerShareAmountsOfPreferredDividendsInArrears contextRef="c58" decimals="2" unitRef="usdPershares"> 0.50 </us-gaap:PreferredStockPerShareAmountsOfPreferredDividendsInArrears>

<us-gaap:StockIssuedDuringPeriodSharesIssuedForServices contextRef="c58" decimals="0" unitRef="shares"> 70000 </us-gaap:StockIssuedDuringPeriodSharesIssuedForServices>

<sprs:ConvertedIntoCommonStockDescription contextRef="c59"> Dividends aggregating $159,069 have not been paid for the semi-annual periods ended December 31, 2001 through the semi-annual payment due December 31, 2021. The Company has accrued these dividends. At May 31, 2022, there are 10,000 shares of Series C Preferred issued and outstanding. </sprs:ConvertedIntoCommonStockDescription>

<us-gaap:PreferredStockSharesAuthorized contextRef="c60" decimals="0" unitRef="shares"> 75000 </us-gaap:PreferredStockSharesAuthorized>

<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward contextRef="c61" decimals="0" unitRef="shares"> 1500000 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward>

<us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation contextRef="c62" decimals="0" unitRef="shares"> 99151 </us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation>

<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward contextRef="c63" decimals="0" unitRef="shares"> 47207 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward>

<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward contextRef="c64" decimals="0" unitRef="shares"> 15000 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward>

<sprs:CostIssuanceSharesAmount contextRef="c64" decimals="0" unitRef="usd"> 21150 </sprs:CostIssuanceSharesAmount>

<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward contextRef="c65" decimals="0" unitRef="shares"> 27500 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward>

<sprs:CostIssuanceSharesAmount contextRef="c65" decimals="0" unitRef="usd"> 41250 </sprs:CostIssuanceSharesAmount>

<sprs:StockOptionDescription contextRef="c66"> the Company granted stock options to (a) four non-employee directors to each purchase 15,000 shares of common stock, (b) one non-employee-director to purchase 25,000 shares of common stock, and (c) two Company officers to each purchase 50,000 shares of common stock at an exercise price of $1.41 per share, the market price of the common stock on the date of the grant. These options vest immediately and expire five years from the grant date. The Company recorded a cost of $154,534 related to the granting of these options. </sprs:StockOptionDescription>

<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward contextRef="c67" decimals="0" unitRef="shares"> 26786 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward>

<sprs:CostIssuanceSharesAmount contextRef="c67" decimals="0" unitRef="usd"> 75000 </sprs:CostIssuanceSharesAmount>

<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward contextRef="c68" decimals="0" unitRef="shares"> 26000 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward>

<sprs:CostIssuanceSharesAmount contextRef="c68" decimals="0" unitRef="usd"> 97500 </sprs:CostIssuanceSharesAmount>

<sprs:GrantedStockOptionsDescription contextRef="c9"> (a) four non-employee directors to each purchase 20,000 shares of common stock, (b) one non-employee-director to purchase 30,000 shares of common stock, and (c) two Company officers to each purchase 40,000 shares of common stock at an exercise price of $3.55 per share, the market price of the common stock on the date of the grant. These options vest immediately and expire five years from the grant date. The Company recorded a cost of $492,132 related to the granting of these options. </sprs:GrantedStockOptionsDescription>

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<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Shares</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Weighted Average Exercise Price</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-indent: -9pt; padding-left: 9pt">Options outstanding December 1, 2021</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">170,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1.41</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-indent: -9pt; padding-left: 9pt">Options issued in the six months ended May 31, 2022</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">190,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3.55</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -9pt; padding-left: 9pt">Options exercised in the six months ended May 31, 2022</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-43">-</div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-44">-</div></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Options cancelled in the six months ended May 31, 2022</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-45">-</div></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-46">-</div></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Options outstanding at May 31, 2022</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">360,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2.54</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">Options exercisable at May 31, 2022</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left"> </td><td style="border-bottom: Black 4pt double; text-align: right">360,000</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2.54</td><td style="padding-bottom: 4pt; text-align: left"> </td></tr> </table>

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<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="c73" decimals="0" unitRef="shares"> 170000 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>

<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="c73" decimals="2" unitRef="usdPershares"> 1.41 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>

<sprs:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsIssued contextRef="c74" decimals="0" unitRef="shares"> 190000 </sprs:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsIssued>

<sprs:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsWeightedAverageExercisePriceIssued contextRef="c74" decimals="2" unitRef="usdPershares"> 3.55 </sprs:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsWeightedAverageExercisePriceIssued>

<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="c75" decimals="0" unitRef="shares"> 360000 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>

<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="c75" decimals="2" unitRef="usdPershares"> 2.54 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>

<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber contextRef="c75" decimals="0" unitRef="shares"> 360000 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber>

<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice contextRef="c75" decimals="2" unitRef="usdPershares"> 2.54 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice>

<us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1 contextRef="c2" decimals="0" unitRef="usd"> 338300 </us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1>

<us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1 contextRef="c0"> P3Y10M24D </us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1>

<us-gaap:SalariesAndWages contextRef="c69" decimals="0" unitRef="usd"> 2500 </us-gaap:SalariesAndWages>

<us-gaap:SalariesAndWages contextRef="c70" decimals="0" unitRef="usd"> 3500 </us-gaap:SalariesAndWages>

<us-gaap:SalariesAndWages contextRef="c71" decimals="0" unitRef="usd"> 3000 </us-gaap:SalariesAndWages>

<us-gaap:SalariesAndWages contextRef="c72" decimals="0" unitRef="usd"> 4000 </us-gaap:SalariesAndWages>

<us-gaap:IncomeTaxDisclosureTextBlock contextRef="c0">

NOTE I – INCOME TAXES Deferred income taxes reflect the net tax effects of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes using the enacted tax rates in effect in the years in which the differences are expected to reverse. The Company’s deferred income taxes are comprised of the following: <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="padding-left: 0.125in; text-align: center; text-indent: 0"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">May 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">November 30,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 0.125in; text-align: center; text-indent: 0"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 0in; text-indent: 0">Deferred Tax Assets</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; text-indent: 0; padding-left: 0.125in">Net operating loss</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-47">-</div></td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">176,445</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left; text-indent: 0; padding-left: 0.125in">Allowance for bad debts</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,651</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">31,896</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: 0; padding-left: 0.125in">Inventory</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">81,523</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">63,125</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-indent: 0; padding-left: 0.125in">Other</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">67,258</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110,882</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: 0; padding-left: 0.125in">Depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">61,679</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,902</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-indent: 0; padding-bottom: 1.5pt; padding-left: 0.125in"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0; padding-left: 0.125in">Total deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">247,111</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">407,250</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left; padding-bottom: 1.5pt; text-indent: 0; padding-left: 0.125in">Valuation allowance</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-48">-</div></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-49">-</div></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4pt; text-indent: 0; padding-left: 0.25in">Deferred Tax Assets</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">247,111</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">407,250</td><td style="padding-bottom: 4pt; text-align: left"> </td></tr> </table> The valuation allowance for the deferred tax assets relates principally to the uncertainty of the utilization of deferred tax assets and was calculated in accordance with the provisions of ASC 740, which requires that a valuation allowance be established or maintained when it is “more likely than not” that all or a portion of deferred tax assets will not be realized. The Company’s income tax expense consists of the following: <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Six Months Ended</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">May 31, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">May 31, 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td>Current:</td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-indent: -9pt; padding-left: 9pt">Federal</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">406,614</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-50">-</div></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">States</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">146,067</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">110,003</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">552,681</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">110,003</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-indent: -9pt; padding-left: 9pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -9pt; padding-left: 9pt">Deferred:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-indent: -9pt; padding-left: 9pt">Federal</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">124,908</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">269,945</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">States</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">35,231</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">60,507</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">160,139</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">330,452</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">Provision for income taxes</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">712,820</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">440,455</td><td style="padding-bottom: 4pt; text-align: left"> </td></tr> </table> The Company files a consolidated income tax return with its wholly-owned subsidiaries. A reconciliation of the difference between the expected income tax rate using the statutory federal tax rate and the Company’s effective rate is as follows: <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Six months ended</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">May 31,</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2" style="text-align: center"> May 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"> 2021 </td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left">U.S Federal Income tax statutory rate</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">21</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">21</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">Valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-51">-</div></td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">State income taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 1.5pt">Other</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">6</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-52">-</div></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4pt; padding-left: 0.125in">Effective tax rate</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left"> </td><td style="border-bottom: Black 4pt double; text-align: right">32</td><td style="padding-bottom: 4pt; text-align: left">%</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left"> </td><td style="border-bottom: Black 4pt double; text-align: right">31</td><td style="padding-bottom: 4pt; text-align: left">%</td></tr> </table>

</us-gaap:IncomeTaxDisclosureTextBlock>

<us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock contextRef="c0">

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="padding-left: 0.125in; text-align: center; text-indent: 0"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">May 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">November 30,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 0.125in; text-align: center; text-indent: 0"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 0in; text-indent: 0">Deferred Tax Assets</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; text-indent: 0; padding-left: 0.125in">Net operating loss</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-47">-</div></td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">176,445</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left; text-indent: 0; padding-left: 0.125in">Allowance for bad debts</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,651</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">31,896</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: 0; padding-left: 0.125in">Inventory</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">81,523</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">63,125</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-indent: 0; padding-left: 0.125in">Other</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">67,258</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110,882</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: 0; padding-left: 0.125in">Depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">61,679</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,902</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-indent: 0; padding-bottom: 1.5pt; padding-left: 0.125in"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0; padding-left: 0.125in">Total deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">247,111</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">407,250</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left; padding-bottom: 1.5pt; text-indent: 0; padding-left: 0.125in">Valuation allowance</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-48">-</div></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-49">-</div></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4pt; text-indent: 0; padding-left: 0.25in">Deferred Tax Assets</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">247,111</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">407,250</td><td style="padding-bottom: 4pt; text-align: left"> </td></tr> </table>

</us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock>

<us-gaap:DeferredTaxAssetsOtherLossCarryforwards contextRef="c3" decimals="0" unitRef="usd"> 176445 </us-gaap:DeferredTaxAssetsOtherLossCarryforwards>

<us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts contextRef="c2" decimals="0" unitRef="usd"> 36651 </us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts>

<us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts contextRef="c3" decimals="0" unitRef="usd"> 31896 </us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts>

<us-gaap:DeferredTaxAssetsInventory contextRef="c2" decimals="0" unitRef="usd"> 81523 </us-gaap:DeferredTaxAssetsInventory>

<us-gaap:DeferredTaxAssetsInventory contextRef="c3" decimals="0" unitRef="usd"> 63125 </us-gaap:DeferredTaxAssetsInventory>

<us-gaap:DeferredTaxAssetsOther contextRef="c2" decimals="0" unitRef="usd"> 67258 </us-gaap:DeferredTaxAssetsOther>

<us-gaap:DeferredTaxAssetsOther contextRef="c3" decimals="0" unitRef="usd"> 110882 </us-gaap:DeferredTaxAssetsOther>

<us-gaap:DeferredTaxAssetsPropertyPlantAndEquipment contextRef="c2" decimals="0" unitRef="usd"> 61679 </us-gaap:DeferredTaxAssetsPropertyPlantAndEquipment>

<us-gaap:DeferredTaxAssetsPropertyPlantAndEquipment contextRef="c3" decimals="0" unitRef="usd"> 24902 </us-gaap:DeferredTaxAssetsPropertyPlantAndEquipment>

<us-gaap:DeferredTaxAssetsGross contextRef="c2" decimals="0" unitRef="usd"> 247111 </us-gaap:DeferredTaxAssetsGross>

<us-gaap:DeferredTaxAssetsGross contextRef="c3" decimals="0" unitRef="usd"> 407250 </us-gaap:DeferredTaxAssetsGross>

<us-gaap:DeferredTaxAssetsNet contextRef="c2" decimals="0" unitRef="usd"> 247111 </us-gaap:DeferredTaxAssetsNet>

<us-gaap:DeferredTaxAssetsNet contextRef="c3" decimals="0" unitRef="usd"> 407250 </us-gaap:DeferredTaxAssetsNet>

<us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock contextRef="c0">

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Six Months Ended</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">May 31, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">May 31, 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td>Current:</td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-indent: -9pt; padding-left: 9pt">Federal</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">406,614</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-50">-</div></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">States</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">146,067</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">110,003</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">552,681</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">110,003</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-indent: -9pt; padding-left: 9pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -9pt; padding-left: 9pt">Deferred:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-indent: -9pt; padding-left: 9pt">Federal</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">124,908</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">269,945</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">States</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">35,231</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">60,507</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">160,139</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">330,452</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">Provision for income taxes</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">712,820</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">440,455</td><td style="padding-bottom: 4pt; text-align: left"> </td></tr> </table>

</us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock>

<us-gaap:CurrentFederalTaxExpenseBenefit contextRef="c0" decimals="0" unitRef="usd"> 406614 </us-gaap:CurrentFederalTaxExpenseBenefit>

<us-gaap:CurrentStateAndLocalTaxExpenseBenefit contextRef="c0" decimals="0" unitRef="usd"> 146067 </us-gaap:CurrentStateAndLocalTaxExpenseBenefit>

<us-gaap:CurrentStateAndLocalTaxExpenseBenefit contextRef="c8" decimals="0" unitRef="usd"> 110003 </us-gaap:CurrentStateAndLocalTaxExpenseBenefit>

<us-gaap:CurrentIncomeTaxExpenseBenefit contextRef="c0" decimals="0" unitRef="usd"> 552681 </us-gaap:CurrentIncomeTaxExpenseBenefit>

<us-gaap:CurrentIncomeTaxExpenseBenefit contextRef="c8" decimals="0" unitRef="usd"> 110003 </us-gaap:CurrentIncomeTaxExpenseBenefit>

<us-gaap:DeferredFederalIncomeTaxExpenseBenefit contextRef="c0" decimals="0" unitRef="usd"> 124908 </us-gaap:DeferredFederalIncomeTaxExpenseBenefit>

<us-gaap:DeferredFederalIncomeTaxExpenseBenefit contextRef="c8" decimals="0" unitRef="usd"> 269945 </us-gaap:DeferredFederalIncomeTaxExpenseBenefit>

<us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit contextRef="c0" decimals="0" unitRef="usd"> 35231 </us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit>

<us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit contextRef="c8" decimals="0" unitRef="usd"> 60507 </us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit>

<us-gaap:DeferredIncomeTaxExpenseBenefit contextRef="c0" decimals="0" unitRef="usd"> 160139 </us-gaap:DeferredIncomeTaxExpenseBenefit>

<us-gaap:DeferredIncomeTaxExpenseBenefit contextRef="c8" decimals="0" unitRef="usd"> 330452 </us-gaap:DeferredIncomeTaxExpenseBenefit>

<sprs:ProvisionForIncomeTaxes contextRef="c0" decimals="0" unitRef="usd"> 712820 </sprs:ProvisionForIncomeTaxes>

<sprs:ProvisionForIncomeTaxes contextRef="c8" decimals="0" unitRef="usd"> 440455 </sprs:ProvisionForIncomeTaxes>

<us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock contextRef="c0">

</us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock>

<us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate contextRef="c0" decimals="2" unitRef="pure"> 0.21 </us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>

<us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate contextRef="c8" decimals="2" unitRef="pure"> 0.21 </us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>

<us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance contextRef="c8" decimals="2" unitRef="pure"> 0.05 </us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance>

<us-gaap:EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes contextRef="c0" decimals="2" unitRef="pure"> 0.05 </us-gaap:EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes>

<us-gaap:EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes contextRef="c8" decimals="2" unitRef="pure"> 0.05 </us-gaap:EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes>

<us-gaap:EffectiveIncomeTaxRateReconciliationOtherAdjustments contextRef="c0" decimals="2" unitRef="pure"> 0.06 </us-gaap:EffectiveIncomeTaxRateReconciliationOtherAdjustments>

<us-gaap:EffectiveIncomeTaxRateContinuingOperations contextRef="c0" decimals="2" unitRef="pure"> 0.32 </us-gaap:EffectiveIncomeTaxRateContinuingOperations>

<us-gaap:EffectiveIncomeTaxRateContinuingOperations contextRef="c8" decimals="2" unitRef="pure"> 0.31 </us-gaap:EffectiveIncomeTaxRateContinuingOperations>

<sprs:OperatingLeaseCommitmentsTextBlock contextRef="c0">

NOTE J – OPERATING LEASE COMMITMENTS The Company leases its office and warehouse space through 2030 from a corporation that is partly owned by officers/shareholders of the Company (“Related Company”). Annual minimum rental payments to the Related Company approximated $190,000 for the year ended November 30, 2021, and increase at the rate of two per cent per annum throughout the lease term. The Company has a lease to rent office space and a warehouse in Hong Kong through June 2023. Annual minimum rental payments for this space are approximately $68,580. The Company has a lease to rent warehouse space in Hong Kong through December 31, 2022. Annual minimum rental payments for this space are approximately $36,840. The Company has a lease to rent additional warehouse space in Hong Kong through November 30, 2023. Annual minimum rental payments for this space are approximately $70,908. The Company’s future minimum rental commitments at May 31, 2022 are as follows: Twelve Months Ended May 31, <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 88%; text-align: left; text-indent: 0; padding-left: 0">2023</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">358,148</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left; text-indent: 0; padding-left: 0">2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">239,674</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0; padding-left: 0">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">208,304</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left; text-indent: 0; padding-left: 0">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">212,470</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0; padding-left: 0">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">216,718</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left; padding-bottom: 1.5pt; text-indent: 0; padding-left: 0">2028 and after</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">522,180</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4pt; text-indent: 0; padding-left: 0"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,757,494</td><td style="padding-bottom: 4pt; text-align: left"> </td></tr> </table> Net rental expense for the six months ended May 31, 2022 and May 31, 2021 were $221,903 and $211,918 respectively, of which $137,198 and $135,299 respectively, was paid to the Related Company.

</sprs:OperatingLeaseCommitmentsTextBlock>

<sprs:OperatingLeasesRentExpensesMinimumRentals contextRef="c76" decimals="0" unitRef="usd"> 190000 </sprs:OperatingLeasesRentExpensesMinimumRentals>

<sprs:LeaseDescription contextRef="c0"> The Company has a lease to rent office space and a warehouse in Hong Kong through June 2023. Annual minimum rental payments for this space are approximately $68,580. The Company has a lease to rent warehouse space in Hong Kong through December 31, 2022. Annual minimum rental payments for this space are approximately $36,840. The Company has a lease to rent additional warehouse space in Hong Kong through November 30, 2023. Annual minimum rental payments for this space are approximately $70,908. </sprs:LeaseDescription>

<sprs:ScheduleOfFutureMinimumRentalCommitmentsTableTextBlock contextRef="c0">

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 88%; text-align: left; text-indent: 0; padding-left: 0">2023</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">358,148</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left; text-indent: 0; padding-left: 0">2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">239,674</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0; padding-left: 0">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">208,304</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left; text-indent: 0; padding-left: 0">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">212,470</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0; padding-left: 0">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">216,718</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left; padding-bottom: 1.5pt; text-indent: 0; padding-left: 0">2028 and after</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">522,180</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 4pt; text-indent: 0; padding-left: 0"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,757,494</td><td style="padding-bottom: 4pt; text-align: left"> </td></tr> </table>

</sprs:ScheduleOfFutureMinimumRentalCommitmentsTableTextBlock>

<sprs:OperatingLeasesFutureMinimumPaymentDueCurrent contextRef="c2" decimals="0" unitRef="usd"> 358148 </sprs:OperatingLeasesFutureMinimumPaymentDueCurrent>

<sprs:OperatingLeasesFutureMinimumPaymentDueInTwoYears contextRef="c2" decimals="0" unitRef="usd"> 239674 </sprs:OperatingLeasesFutureMinimumPaymentDueInTwoYears>

<sprs:OperatingLeasesFutureMinimumPaymentDueInThreeYears contextRef="c2" decimals="0" unitRef="usd"> 208304 </sprs:OperatingLeasesFutureMinimumPaymentDueInThreeYears>

<sprs:OperatingLeasesFutureMinimumPaymentDueInFourYears contextRef="c2" decimals="0" unitRef="usd"> 212470 </sprs:OperatingLeasesFutureMinimumPaymentDueInFourYears>

<sprs:OperatingLeasesFutureMinimumPaymentDueInFiveYears contextRef="c2" decimals="0" unitRef="usd"> 216718 </sprs:OperatingLeasesFutureMinimumPaymentDueInFiveYears>

<sprs:OperatingLeasesFutureMinimumPaymentDueThereafter contextRef="c2" decimals="0" unitRef="usd"> 522180 </sprs:OperatingLeasesFutureMinimumPaymentDueThereafter>

<sprs:OperatingLeasesFutureMinimumPaymentDue contextRef="c2" decimals="0" unitRef="usd"> 1757494 </sprs:OperatingLeasesFutureMinimumPaymentDue>

<sprs:OperatingLeasesRentExpensesNet contextRef="c0" decimals="0" unitRef="usd"> 221903 </sprs:OperatingLeasesRentExpensesNet>

<sprs:OperatingLeasesRentExpensesNet contextRef="c8" decimals="0" unitRef="usd"> 211918 </sprs:OperatingLeasesRentExpensesNet>

<sprs:OperatingLeasesRentExpensesNet contextRef="c77" decimals="0" unitRef="usd"> 137198 </sprs:OperatingLeasesRentExpensesNet>

<sprs:OperatingLeasesRentExpensesNet contextRef="c78" decimals="0" unitRef="usd"> 135299 </sprs:OperatingLeasesRentExpensesNet>

<us-gaap:CompensationAndEmployeeBenefitPlansTextBlock contextRef="c0">

NOTE K – EMPLOYMENT AND OTHER AGREEMENTS In February 2016, the Company entered into revised employment agreements with two officers of the Company. Pursuant to these agreements, the base salary for one officer is $275,000 and the base salary for the other officer is $225,000. The agreements continue until terminated by either party. In April 2021, the base salaries for the two officers were amended to $300,000 for one officer and $250,000 for the other officer. The Company’s compensation committee may award these officers with bonuses and will review the base salary amounts for each of the officers on an annual basis to determine if any changes to the base salary amounts need to be made and may also award these officers with annual bonuses. Pursuant to the employment agreements, the officers are prohibited from engaging in activities which are competitive with those of the Company during their employment with the Company and for one year following termination. If the agreement is terminated other than for cause, the officer would be entitled to all base salary earned through the date of termination, accrued but unused vacation, all vested equity, and bonus amounts payable to the officer through the date of termination. The officers would also be entitled to receive an additional thirty-six months of annual compensation equal to the average of his base salary and bonus for the three calendar years prior to the date of termination, payable in accordance with the Company’s regular payroll practice over a 52-week period.

</us-gaap:CompensationAndEmployeeBenefitPlansTextBlock>

<us-gaap:OfficersCompensation contextRef="c79" decimals="0" unitRef="usd"> 275000 </us-gaap:OfficersCompensation>

<us-gaap:OfficersCompensation contextRef="c80" decimals="0" unitRef="usd"> 225000 </us-gaap:OfficersCompensation>

<us-gaap:OfficersCompensation contextRef="c81" decimals="0" unitRef="usd"> 300000 </us-gaap:OfficersCompensation>

<us-gaap:OfficersCompensation contextRef="c82" decimals="0" unitRef="usd"> 250000 </us-gaap:OfficersCompensation>

<sprs:CompensationDescription contextRef="c0"> The officers would also be entitled to receive an additional thirty-six months of annual compensation equal to the average of his base salary and bonus for the three calendar years prior to the date of termination, payable in accordance with the Company’s regular payroll practice over a 52-week period. </sprs:CompensationDescription>

<us-gaap:DebtDisclosureTextBlock contextRef="c0">

NOTE L – MAJOR CUSTOMERS The Company had one customer who accounted for 18% of net sales for the six months ended May 31, 2022 and two customers who each accounted for 15% and 14% of net sales for the six months ended May 31, 2021. The Company had one customer who accounted for 18% of accounts receivable May 31, 2022 and 22% of accounts receivable at May 31, 2021.

</us-gaap:DebtDisclosureTextBlock>

<sprs:ConcentrationsRiskPercentage1 contextRef="c83" decimals="2" unitRef="pure"> 0.18 </sprs:ConcentrationsRiskPercentage1>

<sprs:ConcentrationsRiskPercentage1 contextRef="c84" decimals="2" unitRef="pure"> 0.15 </sprs:ConcentrationsRiskPercentage1>

<sprs:ConcentrationsRiskPercentage1 contextRef="c85" decimals="2" unitRef="pure"> 0.14 </sprs:ConcentrationsRiskPercentage1>

<sprs:ConcentrationsRiskPercentage1 contextRef="c86" decimals="2" unitRef="pure"> 0.18 </sprs:ConcentrationsRiskPercentage1>

<sprs:ConcentrationsRiskPercentage1 contextRef="c87" decimals="2" unitRef="pure"> 0.22 </sprs:ConcentrationsRiskPercentage1>

<sprs:MajorSuppliersTextBlock contextRef="c0">

NOTE M – MAJOR SUPPLIERS During the six months ended May 31, 2022 and May 31, 2021 there was one foreign supplier accounting for 31% and 33% of total inventory purchased. The Company purchases substantially all of its products overseas. For the six months ended May, 2022, the Company purchased 40% of its products from Taiwan, 13% from Hong Kong, 33% from elsewhere in Asia and less than 1% overseas outside of Asia. The Company purchases the balance of its products in the United States.

</sprs:MajorSuppliersTextBlock>

<sprs:NumberOfForeignSupplier contextRef="c0" decimals="0" unitRef="pure"> 1 </sprs:NumberOfForeignSupplier>

<sprs:NumberOfForeignSupplier contextRef="c8" decimals="0" unitRef="pure"> 1 </sprs:NumberOfForeignSupplier>

<sprs:ConcentrationRiskPercentage contextRef="c0" decimals="2" unitRef="pure"> 0.31 </sprs:ConcentrationRiskPercentage>

<sprs:ConcentrationRiskPercentage contextRef="c88" decimals="2" unitRef="pure"> 0.33 </sprs:ConcentrationRiskPercentage>

<sprs:ConcentrationRiskPercentage contextRef="c89" decimals="2" unitRef="pure"> 0.40 </sprs:ConcentrationRiskPercentage>

<sprs:ConcentrationRiskPercentage contextRef="c90" decimals="2" unitRef="pure"> 0.13 </sprs:ConcentrationRiskPercentage>

<sprs:ConcentrationRiskPercentage contextRef="c91" decimals="2" unitRef="pure"> 0.33 </sprs:ConcentrationRiskPercentage>

<sprs:ConcentrationRiskPercentage contextRef="c92" decimals="2" unitRef="pure"> 0.01 </sprs:ConcentrationRiskPercentage>

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NOTE N – EXPORT SALES The Company’s export sales were as follows: <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Six Months Ended</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">May 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">May 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-indent: -9pt; padding-left: 9pt">Canada</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">4,262,536</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">2,028,979</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-indent: -9pt; padding-left: 9pt">China</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,714,505</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,004,843</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Other Asian Countries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,169,676</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,328,639</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">South America</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">68,975</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">59,931</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -9pt; padding-left: 9pt">Europe</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">872,540</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">831,769</td><td style="text-align: left"> </td></tr> </table> Revenues are attributed to countries based on location of customer.

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NOTE P – SUBSEQUENT EVENTS In early January 2020, an outbreak of a respiratory illness caused by the Coronovirus was identified in Wuhan, China. In response to the resulting pandemic, governments around the world took various preventative steps up to and including full or partial shutdowns. As a result of the drop in production in our suppliers and customers, the Company experienced order cancellations and order hold notices from customers. China’s massive population is subject to Covid spikes in different areas at different times. When this occurs an area can be locked down for two to three weeks. The Company, so far, has not been negatively impacted by these lockdowns but continues to watch this very closely. Although business has improved in the first half of 2022, the effects of the pandemic will have an ongoing impact on the Company’s business. The duration of this crisis and its impact on both the Company’s customers and supply chain may have a material impact on the consolidated results of operations, cash flows and financial condition, but cannot be reasonably estimated at this time.

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4 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 1/24/22  Surge Components Inc.             8-K:3,5,9   1/24/22   14:7.5M                                   EdgarAgents LLC/FA
10/15/20  Surge Components Inc.             10-Q        8/31/20   67:6M                                     EdgarAgents LLC/FA
10/15/19  Surge Components Inc.             10-Q        8/31/19   68:2.7M                                   EdgarAgents LLC/FA
10/07/16  Surge Components Inc.             8-K:1,3,5,710/07/16    4:615K                                   EdgarAgents LLC/FA

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Filing Submission 0001213900-22-039485 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Surge Components Inc. – ‘10-Q’ for 5/31/22 – ‘XML’

On: Friday, 7/15/22, at 9:00am ET · For: 5/31/22 · Accession #: 1213900-22-39485 · File #: 0-27688

Quarterly Report — Form 10-QFiling Table of Contents

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4 Previous Filings that this Filing References

Quarterly Report — Form 10-Q

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