v3.26.1
Net Income per Share
6 Months Ended
Feb. 28, 2026
Earnings Per Share [Abstract]  
Net Income per Share Net Income per Share
Basic net income per share is computed by dividing net income by the weighted-average number of shares of the Company’s Class A Common Stock (“Class A Common Stock”) outstanding during the period. Diluted net income per share is computed by dividing net income by the weighted-average number of shares of Class A Common Stock outstanding during the period, including potentially dilutive shares of Class A Common Stock equivalents outstanding during the period. The dilutive effect of potential shares of Class A Common Stock is determined using the treasury stock method. The following table sets forth the computation of basic and diluted net income per common share under the treasury stock method for the thirteen- and twenty-six-week periods ended February 28, 2026 and March 1, 2025:
Thirteen Weeks EndedTwenty-Six Weeks Ended
February 28,
2026
March 1,
2025
February 28,
2026
March 1,
2025
Numerator:
Net income attributable to MSC Industrial, as reported$42,484 $39,314 $94,288 $85,937 
Denominator:
Weighted-average shares outstanding for basic net income per share55,809 55,793 55,807 55,845 
Effect of dilutive securities91 58 131 115 
Weighted-average shares outstanding for diluted net income per share55,900 55,851 55,938 55,960 
Net income per share:
Basic$0.76 $0.70 $1.69 $1.54 
Diluted$0.76 $0.70 $1.69 $1.54 
Potentially dilutive securities204151
Potentially dilutive securities attributable to outstanding share-based awards are excluded from the calculation of diluted net income per share when the combined exercise price and average unamortized fair value are greater than the average market price of Class A Common Stock, and, therefore, their inclusion would be anti-dilutive.