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Net Income (Loss) Per Share | 6 Months Ended
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Nov. 30, 2022
Net Income (Loss) Per Share | 5. NET INCOME (LOSS) PER SHARE The calculation of net income (loss) per share follows:
|  | Three Months Ended November 30, |  |  | Six Months Ended November 30, |
(in thousands, except per share amounts) |  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Numerator for basic and diluted net income (loss) per share: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) attributable to Neogen |  | $ | (41,841 | ) |  | $ | 10,828 |  |  | $ | (36,632 | ) |  | $ | 27,905 |
Denominator for basic net income (loss) per share: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Weighted average shares |  |  | 216,134 |  |  |  | 107,641 |  |  |  | 161,690 |  |  |  | 107,565 |
Effect of dilutive stock options and RSUs |  |  | — |  |  |  | 481 |  |  |  | — |  |  |  | 534 |
Denominator for diluted net income (loss) per share |  | $ | 216,134 |  |  | $ | 108,122 |  |  | $ | 161,690 |  |  | $ | 108,099 |
Net income (loss) per share: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic |  | $ | (0.19 | ) |  | $ | 0.10 |  |  | $ | (0.23 | ) |  | $ | 0.26 |
Diluted |  | $ | (0.19 | ) |  | $ | 0.10 |  |  | $ | (0.23 | ) |  | $ | 0.26 |
| Note: | Due to the net loss for the Three and Six month periods end November 30, 2022, the dilutive stock options and RSUs are anti-dilutive for those periods.

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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 https://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 https://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 https://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 https://asc.fasb.org/extlink&oid=124432515&loc=d3e3630-109257 + Details
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