EARNINGS (LOSS) PER SHARE
The following table summarizes the reconciliation of the numerators and denominators for the Basic and Diluted earnings (loss) per share computation for the fiscal years ended May 31:
 202520242023
Net income (loss) attributable to Class A and Common Shares$(1.9)$12.1 $86.3 
Weighted average Shares of Class A Stock and Common Stock
outstanding for basic earnings (loss) per share (in millions)
27.6 29.6 33.8 
Dilutive effect of Class A Stock and Common Stock potentially issuable pursuant to stock-based compensation plans (in millions)*— 0.8 0.9 
Adjusted weighted average Shares of Class A Stock and Common Stock outstanding for diluted earnings (loss) per share (in millions)27.6 30.4 34.7 
   
Earnings (loss) per share of Class A Stock and Common Stock
Basic earnings (loss) per share$(0.07)$0.41 $2.56 
Diluted earnings (loss) per share$(0.07)$0.40 $2.49 
Anti-dilutive shares pursuant to stock-based compensation plans0.4 0.9 0.6 
* The Company experienced a net loss for the fiscal year ended May 31, 2025 and therefore did not report any dilutive share impact. The following potential common shares were excluded from the loss per diluted share computation: outstanding options and restricted stock units of $2.7 and $0.5, respectively.

The Company measures diluted earnings per share using the Treasury Stock method.

The following table sets forth Options outstanding pursuant to stock-based compensation plans for the fiscal years ended May 31:
 20252024
Options outstanding pursuant to stock-based compensation plans (in millions)2.72.9

As of May 31, 2025, $70.0 remains available for future purchases of common shares under the current repurchase authorization of the Board of Directors. See Note 15, “Treasury Stock,” for a more complete description of the Company’s share buy-back program.

About Earnings Per Share Disclosures

The earnings per share disclosure breaks down the calculation from net income to both basic and diluted EPS, revealing the full impact of a company's capital structure on per-share economics. The reconciliation between basic and diluted share counts exposes how many stock options, RSUs, convertible securities, and warrants are potentially dilutive to existing shareholders.

Key signals: a widening gap between basic and diluted shares indicates growing dilution from equity compensation or convertible instruments. Anti-dilutive securities excluded from the diluted calculation deserve attention — they represent latent dilution that will materialize if the stock price rises. Watch for the effect of share buybacks on per-share metrics: EPS growth driven primarily by repurchases rather than income growth signals weakening fundamentals. Compare year-over-year changes in the diluted share count against equity compensation expense to assess whether management is effectively managing dilution.