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v2.4.0.6
EARNINGS PER SHARE
6 Months Ended
Nov. 30, 2011
Notes to Financial Statements  
EARNINGS PER SHARE

 3. EARNINGS PER SHARE

 

Earnings per share is computed based on the weighted average number of common and common equivalent shares (common stock options and ESPP shares) outstanding, when dilutive, during each period using the treasury stock method.

 

   Three Months Ended  Six Months Ended
   November 30,  November 30,
   2011  2010  2011  2010
   (in thousands, except per share amounts)
             
Numerator: Net loss  $(1,373)  $(767)  $(1,249)  $(2,283)
                     
Denominator for basic net loss                    
per share:                    
Weighted-average shares outstanding   8,980    8,731    8,956    8,699 
                     
Shares used in basic net loss                    
per share calculation   8,980    8,731    8,956    8,699 
Effect of dilutive securities   —     —     —     —  
                     
Denominator for diluted net loss                    
per share   8,980    8,731    8,956    8,699 
                     
Basic net loss per share  $(0.15)  $(0.09)  $(0.14)  $(0.26)
                     
Diluted net loss per share  $(0.15)  $(0.09)  $(0.14)  $(0.26)

 

 

For the purpose of computing diluted earnings per share, weighted average potential common shares do not include stock options with an exercise price greater than the average fair value of the Company’s common stock for the period, as the effect would be anti-dilutive. Potential common shares have not been included in the calculation of diluted net loss per share as the effect would be anti-dilutive. As such, the numerator and the denominator used in computing both basic and diluted net loss per share are the same. Stock options to purchase 2,356,000 shares of common stock were outstanding on November 30, 2011, but were not included in the computation of diluted net loss per share, because the inclusion of such shares would be anti-dilutive. Stock options to purchase 2,190,000 shares of common stock were outstanding on November 30, 2010, but were not included in the computation of diluted net loss per share, because the inclusion of such shares would be anti-dilutive.