8. INCOME (LOSS) PER SHARE (Tables)

6 Months Ended

Sep. 30, 2013

Income Tax Disclosure [Abstract]

Schedule of Earnings Per Share

Income (loss) per share for the three and six months ended September 30, 2013 and 2012 was computed as shown below.

	Three months ended September 30,					Six months ended September 30,
	2013			2012		2013		2012
Numerator:
Net income (loss) attributable to Integrated Healthcare Holdings, Inc.	$	(20,383	)	$	2,582	$	25,022	$	(892	)
Denominator:
Weighted average common shares		255,307			255,307		255,307		255,307
Dilutive options		–			1,680		217,571		–
Denominator for diluted calculation		255,307			256,987		472,878		255,307
Income (loss) per share - basic	$	(0.08	)	$	0.01	$	0.10	$	(0.00	)
Income (loss) per share - diluted	$	(0.08	)	$	0.01	$	0.05	$	(0.00	)