NOTE 8 - INCOME (LOSS) PER SHARE

6 Months Ended

Sep. 30, 2011

Earnings Per Share [Text Block]

NOTE 8 - INCOME (LOSS) PER SHARE

Income per share for the three months ended September 30, 2011 was computed as shown below.  Stock options and warrants aggregating approximately 412 million shares were not included in the diluted calculations since they were anti-dilutive during the three months ended September 30, 2011.

	Three months ended September 30, 2011
Numerator:
Net income attributable to Integrated Healthcare Holdings, Inc.	$	506
Denominator:
Weighted average common shares		255,307
Dilutive options		1,665
Denominator for diluted calculation		256,972
Income per share - basic	$	0.00
Income per share - diluted	$	0.00

Since the Company incurred losses for the six months ended September 30, 2011 and the three and six months ended September 30, 2010, the potential shares of common stock consisting of approximately 412 million shares issuable under warrants and stock options were not included in the diluted calculations since they were anti-dilutive for each of those periods.