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Note 3 - Net Income Per Share of Common Stock | 6 Months Ended
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May 31, 2013
Earnings Per Share [Text Block] |
Earnings Per Share [Text Block] | 3) Net Income Per Share of Common Stock Basic net income per common share has been computed on the basis of the weighted average number of common shares outstanding. Diluted net income per share has been computed on the basis of the weighted average number of common shares outstanding plus equivalent shares assuming exercise of stock options. Basic and diluted earnings per common share have been computed based on the following as of May 31, 2013 and May 31, 2012:
|  | For the three months ended |
|  | May 31, 2013 |  |  | May 31, 2012 |
Basic: |  |  |  |  |  |  |  |
Numerator: net income |  | $ | 514,240 |  |  | $ | 935,981 |
Denominator: average number of common shares outstanding |  |  | 4,037,552 |  |  |  | 4,031,439 |
Basic earnings per common share |  | $ | 0.13 |  |  | $ | 0.23 |
Diluted: |  |  |  |  |  |  |  |
Numerator: net income |  | $ | 514,240 |  |  | $ | 935,981 |
Average number of common shares outstanding |  |  | 4,037,552 |  |  |  | 4,031,439 |
Effect of dilutive stock options |  |  | 14,140 |  |  |  | 16,348 |
Denominator: dilutive average number of common shares outstanding |  |  | 4,051,692 |  |  |  | 4,047,787 |
Diluted earnings per common share |  | $ | 0.13 |  |  | $ | 0.23 |
|  | For the six months ended |
|  | May 31, 2013 |  |  | May 31, 2012 |
Basic: |  |  |  |  |  |  |  |
Numerator: net income |  | $ | 1,333,500 |  |  | $ | 1,129,479 |
Denominator: average number of common shares outstanding |  |  | 4,036,302 |  |  |  | 4,029,825 |
Basic earnings per common share |  | $ | 0.33 |  |  | $ | 0.28 |
Diluted: |  |  |  |  |  |  |  |
Numerator: net income |  | $ | 1,333,500 |  |  | $ | 1,129,479 |
Average number of common shares outstanding |  |  | 4,036,302 |  |  |  | 4,029,825 |
Effect of dilutive stock options |  |  | 13,178 |  |  |  | 17,521 |
Denominator: dilutive average number of common shares outstanding |  |  | 4,049,480 |  |  |  | 4,047,346 |
Diluted earnings per common share |  | $ | 0.33 |  |  | $ | 0.28 |

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1278-109256 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 55 -Paragraph 52 -URI http://asc.fasb.org/extlink&oid=32703322&loc=d3e4984-109258 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.21) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 + Details
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