XML 28 R31.htm IDEA: XBRL DOCUMENT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) (USD $)	3 Months Ended		6 Months Ended
	Oct. 31, 2013	Oct. 31, 2012	Oct. 31, 2013	Oct. 31, 2012
Numerator:
Net (loss) income attributable to WPCS	$ (464,286)	$ 465,554	$ (6,326,327)	$ 145,038
Denominator:
Basic weighted average shares outstanding	1,272,877	994,187	1,136,750	994,187
Basic net (loss) income per common share attributable to WPCS	$ (0.36)	$ 0.47	$ (5.57)	$ 0.15

Amount of income (loss) from continuing operations attributable to the parent. Also defined as revenue less expenses and taxes from ongoing operations before extraordinary items but after deduction of those portions of income or loss from continuing operations that are allocable to noncontrolling interests.

+ References+ Details

- Definition

The amount of net income (loss) from continuing operations per each share of common stock or unit outstanding during the reporting period.

+ References+ Details