Annual and transition report of foreign private issuers pursuant to sections 13 or 15(d)

EARNINGS PER COMMON SHARE (Tables)

v2.4.0.6
EARNINGS PER COMMON SHARE (Tables)
12 Months Ended
Mar. 31, 2013
EARNINGS PER COMMON SHARE  
Schedule of basic and diluted earnings per common share

 

 

 

 

Year Ended March 31,

 

 

 

2011

 

2012

 

2013

 

 

 

RMB

 

RMB

 

RMB

 

Numerator:

 

 

 

 

 

 

 

Net earnings

 

19,754,016

 

55,841,470

 

23,207,990

 

Less:   Dividends paid to participating securities

 

 

(1,476,269

)

(525,049

)

Net earnings attributable to participating securities

 

(162,360

)

 

 

Net earnings available to common shareholders

 

19,591,656

 

54,365,201

 

22,682,941

 

Denominator:

 

 

 

 

 

 

 

Denominator for basic earnings per share:

 

 

 

 

 

 

 

Weighted average common shares outstanding

 

44,469,182

 

44,713,418

 

44,967,823

 

Plus:    Incremental shares issuable upon exercise of share options

 

 

951,469

 

147,794

 

Denominator for diluted earnings per share

 

44,469,182

 

45,664,887

 

45,115,617

 

Basic earnings per common share

 

0.44

 

1.22

 

0.50

 

Diluted earnings per common share

 

0.44

 

1.19

 

0.50

 

Summary of potential common shares outstanding excluded from the calculation of diluted earnings per share

 

 

 

 

Year ended March 31,

 

 

 

2011

 

2012

 

2013

 

Shares issuable under share options

 

3,262,650

 

100,000

 

1,134,742