Net Income Per Share

12 Months Ended

May 31, 2019

Earnings Per Share [Abstract]

Net Income Per Share

20. NET INCOME PER SHARE

The computation of basic and diluted net income per common share for the years ended May 31, 2017, 2018 and 2019 was as follows:

	For the years ended May 31,
	2017		2018		2019
	US$		US$		US$
Numerator:
Net income attributable to New Oriental
Education & Technology Group Inc.’s shareholders		274,457		296,130		238,065
Net income available for future distribution		274,457		296,130		238,065
Denominator
Weighted average common shares outstanding Basic		157,551,320		158,168,794		158,293,890
Plus: incremental weighted average common shares from assumed exercise of share options and vesting of NES using the treasury stock method		435,074		387,706		745,455
Weighted average common shares outstanding Diluted		157,986,394		158,556,500		159,039,345
Net income per common share
- Basic		1.74		1.87		1.50
- Diluted		1.74		1.87		1.50

There was no employee share options excluded from the dilutive share calculation for the years ended May 31, 2017, 2018 and 2019 due to anti-dilutive effects.