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Calculation of Earnings Per Share (Tables) | 9 Months Ended
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Feb. 29, 2020
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 |
|  | February 29, 2020 |  |  | March 2, 2019 |
|  | Basic |  |  | Diluted |  |  | Basic |  |  | Diluted |
Numerator for Basic and Diluted EPS: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  | $ | (93 | ) |  | $ | (93 | ) |  | $ | (1,078 | ) |  | $ | (1,078 | )
Less dividends: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Common stock |  |  | 662 |  |  |  | 662 |  |  |  | 657 |  |  |  | 657 |
Class B common stock |  |  | 114 |  |  |  | 114 |  |  |  | 114 |  |  |  | 114 |
Undistributed losses |  | $ | (869 | ) |  | $ | (869 | ) |  | $ | (1,849 | ) |  | $ | (1,849 | )
Common stock undistributed losses |  | $ | (742 | ) |  | $ | (742 | ) |  | $ | (1,577 | ) |  | $ | (1,577 | )
Class B common stock undistributed losses |  |  | (127 | ) |  |  | (127 | ) |  |  | (272 | ) |  |  | (272 | )
Total undistributed losses |  | $ | (869 | ) |  | $ | (869 | ) |  | $ | (1,849 | ) |  | $ | (1,849 | )
Denominator for Basic and Diluted EPS: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Common stock weighted average shares |  |  | 11,038 |  |  |  | 11,038 |  |  |  | 10,953 |  |  |  | 10,953 |
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 |  |  |  |  |  |  |  | 13,050 |
Net loss per share: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Common stock |  | $ | (0.01 | ) |  | $ | (0.01 | ) |  | $ | (0.08 | ) |  | $ | (0.08 | )
Class B common stock |  | $ | (0.01 | ) |  | $ | (0.01 | ) |  | $ | (0.08 | ) |  | $ | (0.08 | )
Note: Common stock options that were anti-dilutive and not included in diluted earnings per common share for the third quarter of fiscal 2020 and fiscal 2019 were 1,000 and 1,084, respectively.
|  | Nine Months Ended |
|  | February 29, 2020 |  |  | March 2, 2019 |
|  | Basic |  |  | Diluted |  |  | Basic |  |  | Diluted |
Numerator for Basic and Diluted EPS: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  | $ | (558 | ) |  | $ | (558 | ) |  | $ | (951 | ) |  | $ | (951 | )
Less dividends: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Common stock |  |  | 1,986 |  |  |  | 1,986 |  |  |  | 1,963 |  |  |  | 1,963 |
Class B common stock |  |  | 340 |  |  |  | 340 |  |  |  | 342 |  |  |  | 342 |
Undistributed losses |  | $ | (2,884 | ) |  | $ | (2,884 | ) |  | $ | (3,256 | ) |  | $ | (3,256 | )
Common stock undistributed losses |  | $ | (2,462 | ) |  | $ | (2,462 | ) |  | $ | (2,774 | ) |  | $ | (2,774 | )
Class B common stock undistributed losses |  |  | (422 | ) |  |  | (422 | ) |  |  | (482 | ) |  |  | (482 | )
Total undistributed losses |  | $ | (2,884 | ) |  | $ | (2,884 | ) |  | $ | (3,256 | ) |  | $ | (3,256 | )
Denominator for Basic and Diluted EPS: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Common stock weighted average shares |  |  | 11,022 |  |  |  | 11,022 |  |  |  | 10,911 |  |  |  | 10,911 |
Class B common stock weighted average shares, and shares under if-converted method for diluted EPS |  |  | 2,097 |  |  |  | 2,097 |  |  |  | 2,108 |  |  |  | 2,108 |
Effect of dilutive securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Dilutive stock options |  |  |  |  |  |  | — |  |  |  |  |  |  |  | — |
Denominator for diluted EPS adjusted for weighted average shares and assumed conversions |  |  |  |  |  |  | 13,119 |  |  |  |  |  |  |  | 13,019 |
Net loss per share: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Common stock |  | $ | (0.04 | ) |  | $ | (0.04 | ) |  | $ | (0.07 | ) |  | $ | (0.07 | )
Class B common stock |  | $ | (0.04 | ) |  | $ | (0.04 | ) |  | $ | (0.07 | ) |  | $ | (0.07 | )
Note: Common stock options that were anti-dilutive and not included in diluted earnings per common share for the first nine months of fiscal 2020 and fiscal 2019 were 943 and 918, respectively.

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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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