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EXCEL - IDEA: XBRL DOCUMENT - China Precision Steel, Inc.Financial_Report.xls
10-Q - QUARTERLY REPORT - China Precision Steel, Inc.form10q.htm
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v2.4.0.6
(Loss) Per Share
3 Months Ended
Sep. 30, 2012
Earnings Per Share [Abstract]  
(Loss) Per Share

15. (Loss) Per Share

 

ASC 260-10 requires a reconciliation of the numerator and denominator of the basic and diluted (loss)/earnings per share (EPS) computations.

 

For the three months ended September 30, 2012, warrants to purchase 118,333 shares at an exercise price of $101.40 were not included as their effect would have been anti-dilutive, however, securities represented by the 118,333 warrants still outstanding could potentially dilute basic earnings per share in the future.

 

For the three months ended September 30, 2011, warrants to purchase 118,333 shares of common stock at an exercise price of $101.40 were not included as their effect would have been anti-dilutive.

 

The following reconciles the components of the EPS computation:

 

    Income     Shares     Per Share  
    (Numerator)     (Denominator)     Amount  
For the three months ended September 30, 2012:                        
Net (loss)   $ (4,222,283 )                
Basic EPS (loss) available to common shareholders   $ (4,222,283 )     3,880,866     $ (1.09 )
Effect of dilutive securities:                        
Warrants             -          
Diluted EPS (loss) available to common shareholders   $ (4,222,283 )     3,880,866     $ (1.09 )
For the three months ended September 30, 2011:                        
Net (loss)   $ (1,079,095 )                
Basic EPS (loss) available to common shareholders   $ (1,079,095 )     3,880,866     $ (0.28 )
Effect of dilutive securities:                        
Warrants             -          
Diluted EPS (loss) available to common shareholders   $ (1,079,095 )     3,880,866     $ (0.28 )