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Net Income per Share

6 Months Ended

Nov. 30, 2021

Net Income per Share

5. NET INCOME PER SHARE

The calculation of net income per share follows:

		Three Months Ended								Six Months Ended
		November 30,								November 30,
(in thousands, except per share amounts)		2021				2020				2021				2020
Numerator for basic and diluted net income per share:
Net income attributable to Neogen		$	10,828			$	15,885			$	27,905			$	31,745
Denominator for basic net income per share:
Weighted average shares			107,641				106,258				107,565				106,044
Effect of dilutive stock options and RSUs			481				550				534				556
Denominator for diluted net income per share			108,122				106,808				108,099				106,600
Net income attributable to Neogen per share:
Basic		$	0.10			$	0.15			$	0.26			$	0.30
Diluted		$	0.10			$	0.15			$	0.26			$	0.30

X

- Definition

The entire disclosure for earnings per share.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=109243012&loc=SL65017193-207537

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-URI http://asc.fasb.org/topic&trid=2144383

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=124432515&loc=d3e3630-109257

+ Details

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