The calculation of net income per share attributable to Neogen Corporation follows:


	Three Months Ended February 28/29,				Nine Months Ended February 28/29,
	2013		2012		2013		2012
	(In thousands, except per share amounts)
Numerator for basic and diluted net income per share:
Net Income attributable to Neogen shareholders	$	6,652	$	5,244	$	20,158	$	16,485
Denominator:
Denominator for basic net income per share:
Weighted average shares		23,894		23,541		23,799		23,428
Effect of dilutive stock options and warrants		508		447		504		571

Denominator for diluted net income per share		24,402		23,988		24,303		23,999
Net income attributable to Neogen Corporation per share:
Basic	$	0.28	$	0.22	$	0.85	$	0.70

Diluted	$	0.27	$	0.22	$	0.83	$	0.69