v3.26.1
11. Earnings Per Common Share
12 Months Ended
May 31, 2026
Notes  
11. Earnings Per Common Share:

11.  Earnings Per Common Share:

 

Basic earnings per common share is computed by dividing income available to common stockholders by the weighted-average common shares outstanding for the period.  Diluted earnings per common share reflects the weighted-average common shares outstanding and dilutive potential common shares, such as stock options.

 

A reconciliation of weighted-average common shares outstanding to weighted-average common shares outstanding assuming dilution is as follows:

 

2026

 

2025

Average common shares outstanding

3,170,439

 

3,131,134

Common shares issuable under stock option plans

99,238

 

147,555

Average common shares outstanding assuming dilution

3,269,677

 

3,278,689