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Net Income Per Share (Tables)

3 Months Ended

Aug. 31, 2023

Schedule of Calculation of Net Income Per Share

The calculation of net income per share follows:

		Three Months Ended August 31,
		2023				2022
Numerator for basic and diluted net income per share:
Net income attributable to Neogen		$	1,503			$	5,209
Denominator for basic net income per share:
Weighted average shares			216,309,084				107,837,295
Effect of dilutive stock options and RSUs			537,022				20,182
Denominator for diluted net income per share			216,846,106				107,857,477
Net income per share:
Basic		$	0.01			$	0.05
Diluted		$	0.01			$	0.05

At August 31, 2023, 45,000 shares were excluded from the calculation of diluted net income per share, because the inclusion of such securities in the calculation would have been anti-dilutive.

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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/2009/role/commonPracticeRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-1

+ Details

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