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Earnings Per Share and Dividends | 6 Months Ended
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Feb. 28, 2021
Earnings Per Share [Abstract] |
Earnings Per Share and Dividends | Earnings Per Share and Dividends Earnings Per Share The Company calculates its basic earnings per share by dividing net income attributable to the Company by the weighted average number of common shares outstanding during the period. The Company’s diluted earnings per share is calculated in a similar manner, but includes the effect of dilutive securities. The difference between the weighted average number of basic shares outstanding and the weighted average number of diluted shares outstanding is primarily due to dilutive unvested restricted stock units and dilutive stock appreciation rights. Potential shares of common stock are excluded from the computation of diluted earnings per share when their effect would be antidilutive. Performance-based restricted stock units are considered dilutive when the related performance criteria have been met assuming the end of the reporting period represents the end of the performance period. All potential shares of common stock are antidilutive in periods of net loss. Potential shares of common stock not included in the computation of earnings per share because their effect would have been antidilutive or because the performance criterion was not met were as follows (in thousands):
| Three months ended |  | Six months ended
| February 28, 2021 |  | February 29, 2020 |  | February 28, 2021 |  | February 29, 2020
Restricted stock units | 1,104 |  |  | 4,499 |  |  | 1,074 |  |  | 1,035 |
Employee stock purchase plan | — |  |  | 164 |  |  | 2 |  |  | — |
Stock appreciation rights | — |  |  | 28 |  |  | — |  |  | — |
Dividends The following table sets forth cash dividends declared by the Company to common stockholders during the six months ended February 28, 2021 and February 29, 2020 (in thousands, except for per share data):
| Dividend Declaration Date |  | Dividend per Share |  | Total of Cash Dividends Declared |  | Date of Record for Dividend Payment |  | Dividend Cash Payment Date
Fiscal Year 2021: | October 15, 2020 |  | $ | 0.08 |  |  | $ | 12,417 |  |  | November 16, 2020 |  | December 2, 2020
| January 21, 2021 |  | $ | 0.08 |  |  | $ | 12,371 |  |  | February 15, 2021 |  | March 2, 2021
Fiscal Year 2020: | October 17, 2019 |  | $ | 0.08 |  |  | $ | 12,647 |  |  | November 15, 2019 |  | December 2, 2019
| January 23, 2020 |  | $ | 0.08 |  |  | $ | 12,517 |  |  | February 14, 2020 |  | March 4, 2020

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