XML 31 R22.htm IDEA: XBRL DOCUMENT v3.23.2

Note 16 - Earnings Per Share

6 Months Ended

May 31, 2023

Notes to Financial Statements

Earnings Per Share [Text Block]

16. EARNINGS PER SHARE

For the three and six months ended May 31, 2023 and 2022, the Company recorded net loss available to common shareholders. As such, because the dilution from potential common shares was antidilutive, the Company used basic weighted-average common shares outstanding, rather than diluted weighted-average common shares outstanding when calculating diluted loss per share for the three and six months ended May 31, 2023 and 2022.

The following table sets forth the allocation of net loss for the six months ended May 31, 2023 and 2022, respectively:

		For the Three Months Ended								For the Six Months Ended
		May 31,								May 31,
		2023				2022				2023				2022
Net loss available to common shareholders		$	(1,116	)		$	(2,996	)		$	(3,269	)		$	(6,217	)
Weighted-average number of shares used in computing net loss per share, basic and diluted			21,866,260				23,097,150				21,863,263				23,443,766
Net loss per share - basic		$	(0.05	)		$	(0.13	)		$	(0.15	)		$	(0.27	)

The Company’s potential dilutive securities, which may include stock options and unvested restricted stock units have been excluded from the computation of diluted net loss per share as the effect would be to reduce the net loss per share. Therefore, the weighted-average number of common shares outstanding used to calculate both basic and diluted net loss per share attributable to common stockholders is the same. 

The following potential common shares, presented based on amounts outstanding at each period end, were excluded from the calculation of diluted net loss per share attributable to common stockholders for the periods indicated because including them would have had an anti-dilutive effect:

		For the Three Months Ended								For the Six Months Ended
		May 31,								May 31,
		2023				2022				2023				2022
Options			1,514,416				373,831				1,514,416				617,712
RSUs			1,254,266				1,565,247				1,254,266				1,747,993
Total			2,768,682				1,939,078				2,768,682				2,440,705

X

- References

No definition available.

+ Details

Name:	us-gaap_DisclosureTextBlockAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The entire disclosure for earnings per share.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//260/tableOfContent

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-2

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-3

+ Details

Name:	us-gaap_EarningsPerShareTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration