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v2.4.0.6
2. STOCK-BASED COMPENSATION (Tables)
6 Months Ended
Nov. 30, 2012
Stock-Based Compensation Tables  
Compensation costs related to the Company’s stock-based compensation

 

The following table summarizes compensation costs related to the Company’s stock-based compensation for the three and six months ended November 30, 2012 and 2011, respectively (in thousands):


 

    Three Months Ended     Six Months Ended  
    November 30,     November 30,  
    2012     2011     2012     2011  
Stock-based compensation in the form of employee stock options and ESPP shares, included in:                        
Cost of sales   $ 7     $ 27     $ 17     $ 46  
Selling, general and administrative     66       95       156       188  
Research and development     26       50       53       103  
Total stock-based compensation   $ 99     $ 172     $ 226     $ 337  


Assumptions for Options Valuation Model

 

The fair value of the Company’s stock options granted to employees for the three and six months ended November 30, 2012 and 2011 were estimated using the following weighted average assumptions in the Black-Scholes option valuation model.


 

    Three Months Ended     Six Months Ended  
    November 30,     November 30,  
    2012     2011     2012     2011  
Option Plan Shares                        
Expected Term (in years)     5       5       5       5  
Volatility     0.93       0.81       0.91       0.81  
Expected Dividend   $ 0.00     $ 0.00     $ 0.00     $ 0.00  
Risk-free Interest Rates     0.64 %     1.01 %     0.72 %     1.51 %
Estimated Forfeiture Rate     0.25 %     0.25 %     0.25 %     0.25 %
Weighted Average Grant Date Fair Value   $ 0.57     $ 0.57     $ 0.79     $ 0.78  

Fair values of the ESPP shares

The fair values of the ESPP shares granted for the three and six months ended November 30, 2011 were estimated using the following weighted-average assumptions:

 

 

    Three Months Ended     Six Months Ended  
    November 30, 2011     November 30, 2011  
Employee Stock Purchase Plan Shares            
Expected Term (in years)     0.5-2.0       0.5-2.0  
Volatility     0.79-0.98       0.79-0.98  
Expected Dividend   $ 0.00     $ 0.00  
Risk-free Interest Rates     0.1%-1.1 %     0.1%-1.1 %
Estimated Forfeiture Rate     0 %     0 %
Weighted Average Grant Date Fair Value   $ 0.40     $ 0.40  
Stock option transactions

 

The following table summarizes the stock option transactions during the three and six months ended November 30, 2012 (in thousands, except per share data):

  

 

          Outstanding Options  
                Weighted        
          Number     Average     Aggregate  
    Available     of     Exercise     Intrinsic  
    Shares     Shares     Price     Value  
Balances, May 31, 2012     839       2,957     $ 2.40     $ 587  
                                 
Options granted     (439 )     439     $ 1.28          
Options terminated     402       (402 )   $ 4.48          
Plan shares expired     (180 )     --                  
Options exercised     --       (101 )   $ 0.67          
                                 
Balances, August 31, 2012     622       2,893     $ 2.00     $ 340  
                                 
Additional shares reserved     1,185       --                  
Options granted     (180 )     180     $ 0.81          
Options terminated     91       (91 )   $ 3.92          
                                 
Balances, November 30, 2012     1,718       2,982     $ 1.87     $ 167  
                                 
Options fully vested and expected to                                
vest at November 30, 2012             2,923     $ 1.87     $ 163  
                                 
Options exercisable at November 30, 2012             1,603     $ 2.50     $ 51  

Options Outstanding

 

The options outstanding and exercisable at November 30, 2012 were in the following exercise price ranges (in thousands, except per share data):

    Options Outstanding   Options Excercisable
    at November 30, 2012   at November 30, 2012
Range of Exercise Prices   Number Outstanding Shares   Weighted Average Remaining Contractual Life (Years)   Weighted Average Exercise Price   Number Exercisable Shares   Weighted Average Remaining Contractual Life (Years)   Weighted Average Exercise Price   Aggregate Intrinsic Value
$0.59-$0.97     1,135     4.54   $ 0.75     638     3.07   $ 0.82      
$1.10-$2.52     1,606     4.29   $ 1.57     724     2.93   $ 1.79      
$6.00-$9.30     127     0.57   $ 8.34     127     0.57   $ 8.34      
$9.94-$9.94     114     0.56   $ 9.94     114     0.56   $ 9.94      
$0.59-$9.94     2,982     4.08   $ 1.87     1,603     2.63   $ 2.5   $ 51