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Calculation of Earnings Per Share (Tables) | 6 Months Ended
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Nov. 30, 2019
Earnings Per Share [Abstract] |
Schedule of earnings per share, basic and diluted | The earnings per share (“EPS”) presented in our unaudited consolidated statements of comprehensive loss were based on the following amounts (in thousands, except per share amounts):
|  | Three Months Ended |
|  | November 30, 2019 |  |  | December 1, 2018 |
|  | Basic |  |  | Diluted |  |  | Basic |  |  | Diluted |
Numerator for Basic and Diluted EPS: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  | $ | (622 | ) |  | $ | (622 | ) |  | $ | (304 | ) |  | $ | (304 | )
Less dividends: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Common stock |  |  | 662 |  |  |  | 662 |  |  |  | 658 |  |  |  | 658 |
Class B common stock |  |  | 113 |  |  |  | 113 |  |  |  | 112 |  |  |  | 112 |
Undistributed losses |  | $ | (1,397 | ) |  | $ | (1,397 | ) |  | $ | (1,074 | ) |  | $ | (1,074 | )
Common stock undistributed losses |  | $ | (1,193 | ) |  | $ | (1,193 | ) |  | $ | (916 | ) |  | $ | (916 | )
Class B common stock undistributed losses |  |  | (204 | ) |  |  | (204 | ) |  |  | (158 | ) |  |  | (158 | )
Total undistributed losses |  | $ | (1,397 | ) |  | $ | (1,397 | ) |  | $ | (1,074 | ) |  | $ | (1,074 | )
Denominator for Basic and Diluted EPS: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Common stock weighted average shares |  |  | 11,038 |  |  |  | 11,038 |  |  |  | 10,952 |  |  |  | 10,952 |
Class B common stock weighted average shares, and shares under if-converted method for diluted EPS |  |  | 2,097 |  |  |  | 2,097 |  |  |  | 2,097 |  |  |  | 2,097 |
Effect of dilutive securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Dilutive stock options |  |  |  |  |  |  | — |  |  |  |  |  |  |  | — |
Denominator for diluted EPS adjusted for weighted average shares and assumed conversions |  |  |  |  |  |  | 13,135 |  |  |  |  |  |  |  | 13,049 |
Net loss per share: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Common stock |  | $ | (0.05 | ) |  | $ | (0.05 | ) |  | $ | (0.02 | ) |  | $ | (0.02 | )
Class B common stock |  | $ | (0.04 | ) |  | $ | (0.04 | ) |  | $ | (0.02 | ) |  | $ | (0.02 | )
Note: Common stock options that were anti-dilutive and not included in diluted earnings per common share for the second quarter of fiscal 2020 and fiscal 2019 were 860 and 117, respectively.
|  | Six Months Ended |
|  | November 30, 2019 |  |  | December 1, 2018 |
|  | Basic |  |  | Diluted |  |  | Basic |  |  | Diluted |
Numerator for Basic and Diluted EPS: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net (loss) income |  | $ | (465 | ) |  | $ | (465 | ) |  | $ | 127 |  |  | $ | 127 |
Less dividends: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Common stock |  |  | 1,324 |  |  |  | 1,324 |  |  |  | 1,306 |  |  |  | 1,306 |
Class B common stock |  |  | 226 |  |  |  | 226 |  |  |  | 228 |  |  |  | 228 |
Undistributed losses |  | $ | (2,015 | ) |  | $ | (2,015 | ) |  | $ | (1,407 | ) |  | $ | (1,407 | )
Common stock undistributed losses |  | $ | (1,720 | ) |  | $ | (1,720 | ) |  | $ | (1,198 | ) |  | $ | (1,200 | )
Class B common stock undistributed losses |  |  | (295 | ) |  |  | (295 | ) |  |  | (209 | ) |  |  | (207 | )
Total undistributed losses |  | $ | (2,015 | ) |  | $ | (2,015 | ) |  | $ | (1,407 | ) |  | $ | (1,407 | )
Denominator for Basic and Diluted EPS: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Common stock weighted average shares |  |  | 11,014 |  |  |  | 11,014 |  |  |  | 10,890 |  |  |  | 10,890 |
Class B common stock weighted average shares, and shares under if-converted method for diluted EPS |  |  | 2,097 |  |  |  | 2,097 |  |  |  | 2,114 |  |  |  | 2,114 |
Effect of dilutive securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Dilutive stock options |  |  |  |  |  |  | — |  |  |  |  |  |  |  | 163 |
Denominator for diluted EPS adjusted for weighted average shares and assumed conversions |  |  |  |  |  |  | 13,111 |  |  |  |  |  |  |  | 13,167 |
Net (loss) income per share: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Common stock |  | $ | (0.04 | ) |  | $ | (0.04 | ) |  | $ | 0.01 |  |  | $ | 0.01 |
Class B common stock |  | $ | (0.03 | ) |  | $ | (0.03 | ) |  | $ | 0.01 |  |  | $ | 0.01 |
Note: Common stock options that were anti-dilutive and not included in diluted earnings per common share for the first six months of fiscal 2020 were 916.

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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
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