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Net Earnings Per Share | 9 Months Ended
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May 31, 2014
Net Earnings Per Share [Abstract] |
Net Earnings Per Share | Note 3 – Net Earnings per Share The following table shows the computation of basic and diluted net earnings per share for the three and nine months ended May 31, 2014 and 2013:
|  | Three months ended |  | Nine months ended
|  | May 31, |  | May 31, |  | May 31, |  | May 31,
($ and shares in thousands, except per share amounts) |  | 2014 |  | 2013 |  | 2014 |  | 2013
Numerator: |  |  |  |  |  |  |  |  |  |  |  |
Net earnings |  | $ | 16,499 |  | $ | 26,063 |  | $ | 40,183 |  | $ | 60,142
Denominator: |  |  |  |  |  |  |  |  |  |  |  |
Weighted average shares outstanding |  |  | 12,843 |  |  | 12,858 |  |  | 12,881 |  |  | 12,819
Diluted effect of stock equivalents |  |  | 46 |  |  | 89 |  |  | 46 |  |  | 75
Weighted average shares outstanding assuming dilution |  |  | 12,889 |  |  | 12,947 |  |  | 12,927 |  |  | 12,894
Basic net earnings per share |  | $ | 1.28 |  | $ | 2.03 |  | $ | 3.12 |  | $ | 4.69
Diluted net earnings per share |  | $ | 1.28 |  | $ | 2.01 |  | $ | 3.11 |  | $ | 4.66
Certain stock options and restricted stock units are excluded from the computation of diluted net earnings per share because their effect is anti-dilutive. Performance stock units are excluded from the calculation of dilutive potential common shares until the threshold performance conditions have been satisfied. The following table shows the securities excluded from the computation of earnings per share:
|  | Three months ended |  | Nine months ended
|  | May 31, |  | May 31,
Units and options in thousands |  | 2014 |  | 2013 |  | 2014 |  | 2013
Restricted stock units |  | - |  | - |  | 4 |  | 4
Stock options |  | 47 |  | 23 |  | 43 |  | 30
Performance stock units |  | 13 |  | 12 |  | 13 |  | 12

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1278-109256 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 55 -Paragraph 52 -URI http://asc.fasb.org/extlink&oid=32703322&loc=d3e4984-109258 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.21) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 + Details
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