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Earnings Per Share
 3 Months Ended
Aug. 31, 2013
Earnings Per Share [Abstract]  
Earnings Per Share [Text Block]
EARNINGS PER SHARE
The following table reconciles the numerators and denominators used in the calculations of basic and diluted earnings per share (EPS).

 
Three Months Ended
 
August 31, 2013
 
September 1, 2012
Numerators:
 
 
 
Numerator for both basic and diluted EPS, net earnings (In millions)
$
22.5

 
$
20.0

 
 
 
 
Denominators:
 
 
 
Denominator for basic EPS, weighted-average common shares outstanding
58,727,106

 
58,318,702

Potentially dilutive shares resulting from stock plans
609,736

 
296,960

Denominator for diluted EPS
59,336,842

 
58,615,662



Options to purchase 749,631 shares and 2,156,949 shares of common stock for the three months ended August 31, 2013 and September 1, 2012, respectively, have not been included in the denominator for the computation of diluted earnings per share because they were anti-dilutive.

Restricted stock and restricted stock units granted to certain key employees of the company are included in the denominator for diluted EPS. Each restricted stock unit represents one equivalent share of the company's common stock to be awarded, free of restrictions, after the vesting period. However, these units do not entitle participants to the rights of shareholders of common stock, such as voting rights, and they are forfeitable at all times prior to the vesting date. Dividend-equivalent awards are credited and accumulate quarterly and are forfeitable at all times until vested. The company has certain share-based payment awards that meet the definition of participating securities. The company has evaluated the impact on EPS of all participating securities under the two-class method, noting the impact on EPS was immaterial.