v3.26.1
Note 3 - Earnings (Loss) Per Share
12 Months Ended
May 31, 2026
Notes to Financial Statements  
Earnings Per Share [Text Block]

Note 3. EARNINGS (LOSS) PER SHARE

 

Basic and diluted earnings (loss) per share of common stock for the years ended May 31, are as follows:

 

Basic earnings (loss) per share of common stock:

               
   

May 31,

   

May 31,

 
   

2026

   

2025

 

Numerator -

               

Net income (loss) attributable to common stockholders

  $ (8,235,576 )   $ 1,922,297  

Denominator -

               

Weighted-average shares outstanding - basic

    27,272,779       28,063,545  

earnings (loss) per share of common stock - basic

  $ (0.30 )   $ 0.07  
                 

Diluted earnings (loss) per share of common stock:

               

Numerator -

               

Net income (loss) attributable to common stockholders

  $ (8,235,576 )   $ 1,922,297  

Denominator -

               

Weighted-average shares outstanding - basic

    27,272,779       28,063,545  

Incremental shares from assumed conversion of options warrants, as appropriate

    -       495,815  

Weighted average common stock outstanding - diluted

    27,272,779       28,559,360  

Earnings (loss) per share of common stock - diluted

  $ (0.30 )   $ 0.07  

 

Warrants exercisable into common stock totaling 500,000 were not included in the computation of diluted loss per share for the year ended May 31, 2026 as the effect would have been antidilutive. As of May 31, 2025, all preferred stock had been retired and was therefore not included in the computation.