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EXCEL - IDEA: XBRL DOCUMENT - QMIS Finance Securities CorpFinancial_Report.xls
10-Q - FORM 10Q - QMIS Finance Securities Corplmgtform10qoct312012final.htm
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v2.4.0.6
3. Earnings/loss Per Share
6 Months Ended
Oct. 31, 2012
Notes  
3. Earnings/loss Per Share

3. Earnings/loss Per Share

Basic earnings per share is computed by dividing income available to common shareholders (the numerator) by the weighted-average number of common shares outstanding (the denominator) for the period. Diluted earnings per share assume that any dilutive convertible securities outstanding were converted, with related preferred stock dividend requirements and outstanding common shares adjusted accordingly. It also assumes that outstanding common shares were increased by shares issuable upon exercise of those stock options for which market price exceeds the exercise price, less shares which could have been purchased by us with the related proceeds. In periods of losses, diluted loss per share is computed on the same basis as basic loss per share as the inclusion of any other potential shares outstanding would be anti-dilutive. All per share disclosures retroactively reflect shares outstanding or issuable as though the reverse split had occurred April 30, 2007.