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Net Income per Share (Tables)

9 Months Ended

Feb. 29, 2020

Calculation of Net Income Per Share

The calculation of net income per share follows:

		Three Months Ended								Nine Months Ended
		February 29/28,								February 29/28,
		2020				2019				2020				2019
		(in thousands, except per share amounts)
Numerator for basic and diluted net income per share:
Net income attributable to Neogen		$	12,200			$	13,073			$	43,128			$	44,361
Denominator for basic net income per share:
Weighted average shares			52,795				52,071				52,463				51,849
Effect of dilutive stock options			253				401				320				599
Denominator for diluted net income per share			53,048				52,472				52,783				52,448
Net income attributable to Neogen per share:
Basic		$	0.23			$	0.25			$	0.82			$	0.86
Diluted		$	0.23			$	0.25			$	0.82			$	0.85

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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://fasb.org/us-gaap/role/ref/legacyRef
-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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Data Type:	nonnum:textBlockItemType
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Period Type:	duration