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Net Income per Share | 9 Months Ended
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Feb. 28, 2022
Net Income per Share | 5. NET INCOME PER SHARE The calculation of net income per share follows:
|  | Three Months Ended |  |  | Nine Months Ended |
|  | February 28, |  |  | February 28, |
(in thousands, except per share amounts) |  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Numerator for basic and diluted net income per share: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income attributable to Neogen |  | $ | 5,443 |  |  | $ | 13,377 |  |  | $ | 33,348 |  |  | $ | 45,122 |
Denominator for basic net income per share: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Weighted average shares |  |  | 107,818 |  |  |  | 106,826 |  |  |  | 107,648 |  |  |  | 106,264 |
Effect of dilutive stock options and RSUs |  |  | 315 |  |  |  | 564 |  |  |  | 482 |  |  |  | 504 |
Denominator for diluted net income per share |  |  | 108,133 |  |  |  | 107,390 |  |  |  | 108,130 |  |  |  | 106,768 |
Net income attributable to Neogen per share: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic |  | $ | 0.05 |  |  | $ | 0.13 |  |  | $ | 0.31 |  |  | $ | 0.42 |
Diluted |  | $ | 0.05 |  |  | $ | 0.12 |  |  | $ | 0.31 |  |  | $ | 0.42 |

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- 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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