EARNINGS PER COMMON SHARE (Details)
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12 Months Ended | |||
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Mar. 31, 2013
USD ($)
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Mar. 31, 2013
CNY
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Mar. 31, 2012
CNY
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Mar. 31, 2011
CNY
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Numerator: | ||||
Net earnings | $ 3,736,716 | 23,207,990 | 55,841,470 | 19,754,016 |
Less: Dividends paid to participating securities | (525,049) | (1,476,269) | ||
Net earnings attributable to participating securities | (162,360) | |||
Net earnings available to common shareholders | 22,682,941 | 54,365,201 | 19,591,656 | |
Denominator for basic earnings per share: | ||||
Weighted average common shares outstanding | 44,967,823 | 44,967,823 | 44,713,418 | 44,469,182 |
Plus: Incremental shares issuable upon exercise of share options | 147,794 | 147,794 | 951,469 | |
Denominator for diluted earnings per share | 45,115,617 | 45,115,617 | 45,664,887 | 44,469,182 |
Basic earnings per common share | $ 0.08 | 0.50 | 1.22 | 0.44 |
Diluted earnings per common share | $ 0.08 | 0.50 | 1.19 | 0.44 |
Shares issuable under share options | 1,134,742 | 1,134,742 | 100,000 | 3,262,650 |
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- Definition
Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Additional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of share based payment arrangements using the treasury stock method. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Details
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- Definition
Net income after adjustments for dividends on preferred stock (declared in the period) and/or cumulative preferred stock (accumulated for the period). Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
The aggregate value of preferred stock dividends and other adjustments necessary to derive net income apportioned to common stockholders. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Earnings allocated (not distributed) to participating securities under the two-class method to the extent that participating securities may share in earnings as if all of the earnings for the period had been distributed. No definition available.
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- Definition
The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
This element represents the weighted average total number of shares issued throughout the period including the first (beginning balance outstanding) and last (ending balance outstanding) day of the period before considering any reductions (for instance, shares held in treasury) to arrive at the weighted average number of shares outstanding. Weighted average relates to the portion of time within a reporting period that common shares have been issued and outstanding to the total time in that period. Such concept is used in determining the weighted average number of shares outstanding for purposes of calculating earnings per share (basic). Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Details
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