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Earnings Per Share
 6 Months Ended
Nov. 30, 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
 
Six Months Ended
 
November 30, 2013
 
December 1, 2012
 
November 30, 2013
 
December 1, 2012
Numerators:
 
 
 
 
 
 
 
Numerator for both basic and diluted EPS, net earnings (loss) - in millions
$
(80.6
)
 
$
8.4

 
$
(58.1
)
 
$
28.3

 
 
 
 
 
 
 
 
Denominators:
 
 
 
 
 
 
 
Denominator for basic EPS, weighted-average common shares outstanding
58,923,648

 
58,373,256

 
58,825,377

 
58,345,979

Potentially dilutive shares resulting from stock plans
—

 
344,965

 
—

 
322,546

Denominator for diluted EPS
58,923,648

 
58,718,221

 
58,825,377

 
58,668,525

Antidilutive equity awards not included in weighted-average common shares - diluted
2,780,570

 
2,179,007

 
2,867,150

 
2,125,822



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.