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Net Income per Share (Tables)

9 Months Ended

Feb. 28, 2017

Calculation of Net Income Per Share

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

		Three Months Ended February 28/29,								Nine Months Ended February 28/29,
		2017				2016				2017				2016
		(in thousands, except per share amounts)
Numerator for basic and diluted net income per share:
Net income attributable to Neogen		$	10,287			$	8,311			$	31,320			$	26,707
Denominator for basic net income per share:
Weighted average shares			38,059				37,473				37,829				37,358
Effect of dilutive stock options			475				485				542				500
Denominator for diluted net income per share			38,534				37,958				38,371				37,858
Net income attributable to Neogen per share:
Basic		$	0.27			$	0.22			$	0.83			$	0.71
Diluted		$	0.27			$	0.22			$	0.82			$	0.71

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- Definition

Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

+ Details

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