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Earnings (Loss) Per Share | 3 Months Ended
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Aug. 31, 2013
Earnings Per Share [Abstract] |
Earnings Per Share [Text Block] | 6. Earnings (Loss) Per Share The following table summarizes the reconciliation of the numerators and denominators for the basic and diluted earnings (loss) per share computation for the three-month periods ended August 31, 2013 and 2012, respectively:
|  | Three months ended |
|  | August 31, 2013 |  |  | August 31, 2012 |
Earnings (loss) from continuing operations attributable to Class A and Common Shares |  | $ | (30.1 | ) |  | $ | (31.7 | )
Earnings (loss) from discontinued operations attributable to Class A and Common Shares, net of tax |  |  | 0.2 |  |  |  | (0.4 | )
Net income (loss) attributable to Class A and Common Shares |  | $ | (29.9 | ) |  | $ | (32.1 | )
Weighted average Shares of Class A Stock and Common Stock outstanding for basic earnings (loss) per share (in millions) |  |  | 31.8 |  |  |  | 31.5 |
Dilutive effect of Class A Stock and Common Stock potentially issuable pursuant to stock-based compensation plans (in millions) |  |  | * |  |  |  | * |
Adjusted weighted average Shares of Class A Stock and Common Stock outstanding for diluted earnings (loss) per share (in millions) |  |  | * |  |  |  | * |
Earnings (loss) per share of Class A Stock and Common Stock: |  |  |  |  |  |  |  |
Basic earnings (loss) per share: |  |  |  |  |  |  |  |
Earnings (loss) from continuing operations |  | $ | (0.94 | ) |  | $ | (1.01 | )
Earnings (loss) from discontinued operations, net of tax |  | $ | 0.00 |  |  | $ | (0.01 | )
Net income (loss) |  | $ | (0.94 | ) |  | $ | (1.02 | )
Diluted earnings (loss) per share: |  |  |  |  |  |  |  |
Earnings (loss) from continuing operations |  | $ | (0.94 | ) |  | $ | (1.01 | )
Earnings (loss) from discontinued operations, net of tax |  | $ | 0.00 |  |  | $ | (0.01 | )
Net income (loss) |  | $ | (0.94 | ) |  | $ | (1.02 | )
* In each of the three month periods ended August 31, 2013 and 2012, the Company experienced a loss from continuing operations and therefore did not report any dilutive share impact. The following table sets forth Options outstanding pursuant to stock-based compensation plans as of the dates indicated:
|  | August 31, 2013 |  |  | August 31, 2012 |
Options outstanding pursuant to stock-based compensation plans (in millions) |  |  | 4.0 |  |  |  | 5.1 |
In periods of Net loss, dilutive earnings per share are not reported as the effect of the potentially dilutive shares becomes anti-dilutive. In a period in which the Company reports a discontinued operation, Earnings (loss) from continuing operations is used as the “control number” in determining whether potentially dilutive common shares are dilutive or anti-dilutive. A portion of the Company’s restricted stock units (“RSUs”) which are granted to employees participate in earnings through cumulative non-forfeitable dividends payable to the employees upon vesting of the RSUs. Accordingly, the Company measures earnings per share based upon the lower of the Two-class method or the Treasury Stock method. Since, under the Two-class method, losses are not allocated to the participating securities, in periods of loss the Two-class method is not applicable. As of August 31, 2013, $19.0 remains available for future purchases of common shares under the current repurchase authorization of the Board of Directors. See Note 12, “Treasury Stock,” for a more complete description of the Company’s share buy-back program.

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