UNITED STATES SECURITIES AND EXCHANGE COMMISSION

0001010412-11-000665.txt : 20111114 0001010412-11-000665.hdr.sgml : 20111111 20111114165042 ACCESSION NUMBER: 0001010412-11-000665 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 11 CONFORMED PERIOD OF REPORT: 20110930 FILED AS OF DATE: 20111114 DATE AS OF CHANGE: 20111114 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PCS EDVENTURES COM INC CENTRAL INDEX KEY: 0001122020 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EDUCATIONAL SERVICES [8200] IRS NUMBER: 820475383 STATE OF INCORPORATION: ID FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-49990 FILM NUMBER: 111203672 BUSINESS ADDRESS: STREET 1: 345 BOBWHITE COURT STREET 2: #200 CITY: BOISE STATE: ID ZIP: 83706 BUSINESS PHONE: 208-343-3110 MAIL ADDRESS: STREET 1: 345 BOBWHITE COURT STREET 2: #200 CITY: BOISE STATE: ID ZIP: 83706 10-Q 1 f10q_093020112012v3clean.htm QUARTERLY REPORT ON FORM 10Q FOR THE QUARTER ENDED SEPTEMBER 30, 2011 UNITED STATES SECURITIES AND EXCHANGE COMMISSION

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

[X] QUARTERLY REPORT UNDER SECTION 13 OR 15 ( d ) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended September 30, 2011

[ ] TRANSITION REPORT UNDER SECTION 13 OR 15 ( d ) OF THE EXCHANGE ACT

For the transition period from ____________ to____________

Commission File No. 000-49990

PCS EDVENTURES!.COM, INC.

(Exact name of Registrant as specified in its charter)


Idaho	82-0475383
(State or Other Jurisdiction of	(I.R.S. Employer Identification No.)
incorporation or organization)

345 Bobwhite Court, Suite 200

Boise, Idaho 83706

(Address of Principal Executive Offices)

(208) 343-3110

(Registrant’s telephone number, including area code)

N/A

(Former name, former address and former fiscal year,

if changed since last report)

Indicate by check mark whether the Registrant has (1) filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 (the “Exchange Act”) during the preceding 12 months (or for such shorter period that the Registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes [X] No [ ]

Indicate by check mark whether the Registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

Yes [X] No [ ]

Indicate by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See definition of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. (Check one):

Large accelerated filer [ ] Accelerated filer [ ] Non-accelerated filer [ ] Smaller reporting company [X]

Indicate by check mark whether the Registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes [ ] No [X]

APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY

PROCEEDINGS DURING THE PRECEDING FIVE YEARS

Indicate by check mark whether the Registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court.

Not applicable.

APPLICABLE ONLY TO CORPORATE ISSUERS

Indicate the number of shares outstanding of each of the Registrant’s classes of common stock, as of the latest practicable date:

November 9, 2011: 43,882,246 shares of Common Stock

PART I –FINANCIAL INFORMATION

Item 1. Financial Statements

The Financial Statements of the Registrant required to be filed with this 10-Q Quarterly Report were prepared by management and commence below, together with related notes. In the opinion of management, the Financial Statements fairly present the financial condition of the Registrant.


INDEX

PART I - FINANCIAL INFORMATION
	Page
Consolidated Balance Sheet (Unaudited)	4
Consolidated Statement of Operations (Unaudited)	6
Consolidated Statement of Stockholders' Equity (Unaudited)	7
Consolidated Statement of Cash Flows (Unaudited)	8
Notes to Consolidated Financial Statements (Unaudited)	10
Management's Discussion and Analysis of Financial Condition and Results of Operations	19
Controls and Procedures	21

PART II - OTHER INFORMATION	22
EXHIBIT INDEX	23
SIGNATURES	24

PCS EDVENTURES!.COM, INC.

Consolidated Balance Sheets


ASSETS
	September 30, 2011	March 31, 2011
	(Unaudited)	(Audited)
CURRENT ASSETS
Cash	$ 65,441	$ 215,780
Accounts receivable, net of allowance for doubtful accounts of $3,279	420,286	277,983
Prepaid expenses	71,141	42,921
Finished goods inventory	161,111	108,459
Other receivable	1,752	78,345
Total Current Assets	719,731	723,488

FIXED ASSETS, net of accumulated depreciation of $212,815 and $208,577, respectively	94,332	108,490
EDUCATIONAL SOFTWARE, net of accumulated amortization of $296,822 and $267,508, respectively	136,617	199,450
GOODWILL	202,688	202,688

OTHER ASSETS
Mold cost	21,812	22,854
Deposits	7,802	7,835
Total Other Assets	29,614	30,689
TOTAL ASSETS	$ 1,182,982	$ 1,264,805

The accompanying notes are an integral part of these financial statements.

PCS EDVENTURES!.COM, INC.

Consolidated Balance Sheets


LIABILITIES & STOCKHOLDERS' EQUITY

	September 30, 2011	March 31, 2011
	(Unaudited)	(Audited)
CURRENT LIABILITIES
Accounts payable and other current liabilities	$ 485,699	$ 323,893
Payroll liabilities payable	49,867	20,975
Accrued expenses	173,395	149,066
Deferred revenue	128,752	66,156
Convertible notes payable, net of discount	315,000	96,680
Note payable, net of discount	-	92,713
Line of credit payable	39,050	-
Total Current Liabilities	1,191,763	749,483
Total Liabilities	1,191,763	749,483

STOCKHOLDERS' EQUITY
Preferred stock, no par value, 20,000,000	-	-
authorized shares, no shares issued and outstanding	-	-
Common stock, no par value, 60,000,000	35,414,524	35,007,464
authorized shares, 43,422,246 and 42,699,529 shares issued and outstanding, respectively	35,414,524	35,007,464
Stock payable	67,082	74,418
Accumulated comprehensive income	(9,825)	13,420
Accumulated deficit	(35,480,562)	(34,579,980)
Total Stockholders' Equity	(8,781)	515,322
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 1,182,982	$ 1,264,805

The accompanying notes are an integral part of these financial statements.

PCS EDVENTURES!.COM, INC.

Consolidated Statements of Operations

(Unaudited)


	For the Three Months Ended		For the Six Months Ended
	September 30,		September 30,
	2011	2010	2011	2010
REVENUES
Lab revenue	$ 744,790	$ 446,589	$ 1,296,574	$ 901,743
License revenue	9,593	28,855	21,599	58,942
Total Revenues	754,383	475,444	1,318,173	960,685

COST OF SALES	311,913	203,512	587,344	384,141

GROSS PROFIT	442,470	271,932	730,829	576,544

OPERATING EXPENSES
Salaries and wages	295,969	446,160	600,206	738,210
Depreciation and amortization	11,782	16,548	67,122	39,664
General and administrative expenses	357,837	570,684	746,489	955,863
Total Operating Expenses	665,588	1,033,392	1,413,817	1,733,737

OPERATING LOSS	(223,118)	(761,460)	(682,988)	(1,157,193)

OTHER INCOME AND EXPENSES
Interest income	46	932	123	1,901
Interest expense	(83,719)	-	(228,796)	-
Other income	78,421	-	79,672	-
Other expense	(67,432)	(595)	(68,593)	(1,205)
Total Other Income and Expenses	(72,684)	337	(217,594)	696

NET LOSS	(295,802)	(761,123)	(900,582)	(1,156,497)
Foreign currency translation	(20,905)	5,533	(23,245)	(10,403)
NET COMPREHENSIVE LOSS	$ (316,707)	$ (755,590)	$ (923,827)	$ (1,166,900)

Loss per Share Basic and Diluted	($0.01)	($0.02)	($0.02)	($0.03)
Weighted Average Number of Shares Outstanding Basic and Diluted	43,009,239	40,838,176	42,919,612	40,520,096

The accompanying notes are an integral part of these financial statements.

PCS EDVENTURES!.COM, INC.

Consolidated Statements of Stockholders’ Equity (Deficit)

(Unaudited)


	# of				Other	Total
	Common	Capital	Stock	Accumulated	Comprehensive	Stockholders'
	Shares O/S	Stock	Payable	Deficit	Income	Equity (Deficit)
Balance at 03/31/11	42,699,529	$ 35,007,464	$ 74,418	$ (34,579,980)	$ 13,420	$ 515,322


Stock for Services	466,245	103,198	9,664	-	-	112,862

Stock for RSU's	176,472	38,824	(45,000)	-	-	(6,176)

Warrants Expense	-	90,211	-	-	-	90,211

Exercise of Warrants	-	-	36,000	-	-	36,000

Option Expense	-	90,689	-	-	-	90,689

Stock for Cash	80,000	8,000	(8,000)	-	-	-

Debt Discount	-	76,138	-	-	-	76,138

Foreign Currency Translation	-	-	-	-	(23,245)	(23,245)

Net Loss through 09/30/2011	-	-	-	(900,582)	-	(900,582)

Balance at 09/30/2011 (unaudited)	43,422,246	$ 35,414,524	$ 67,082	$ (35,480,562)	$ (9,825)	$ (8,781)

The accompanying notes are an integral part of these financial statements.

PCS EDVENTURES!.COM, INC.

Consolidated Statements of Cash Flows

(Unaudited)


	For the Six Months Ended
	September 30,
	2011	2010
CASH FLOWS FROM OPERATING ACTIVITIES
Net Loss	$ (900,582)	$ (1,156,497)
Adjustments to reconcile net loss to net cash provided (used) by operating activities:
Debt discount amortization	201,745	-
Depreciation and amortization	67,122	39,664
Common stock issued for services	80,721	266,369
Gain on stock issued for services and compensation	(42,616)	-
Stock payable for service	68,582	-
Amortization of fair value of stock options	90,689	198,053
Warrants issued for extension of debt	90,211	-

Changes in operating assets and liabilities:
(Increase) decrease in accounts receivable	(142,303)	24,283
(Increase) decrease in prepaid expenses	(28,220)	(34,776)
(Increase) decrease in other receivables	-	(9,080)
(Increase) decrease in inventories	(52,652)	21,163
(Increase) decrease in other assets	76,593	(8,303)
(Decrease) increase in accounts payable and accrued liabilities	229,170	96,603
Increase (decrease) in unearned revenue	62,596	(12,154)
Net Cash Used by Operating Activities	(198,944)	(574,675)

CASH FLOWS FROM INVESTING ACTIVITIES
Cash paid for purchase of fixed assets	(3,200)	-
Net Cash Used by Investing Activities	(3,200)	-
CASH FLOWS FROM FINANCING ACTIVITIES

Proceeds from exercise of options	-	27,000
Proceeds from exercise of warrants	36,000	-
Proceeds from the purchase of stock	-	450,000
Proceeds from bank line of credit	39,050	-
Proceeds from note payable	100,000	-
Principal payments on debt	(100,000)	-
Net Cash Provided by Financing Activities	75,050	477,000

Foreign currency translation	(23,245)	(10,403)
Net Decrease in Cash	(150,339)	(108,078)
Cash at Beginning of Period	215,780	290,141
Cash at End of Period	$ 65,441	$ 182,063

The accompanying notes are an integral part of these financial statements.

PCS EDVENTURES!.COM, INC.

Consolidated Statements of Cash Flows (continued)

(Unaudited)


		For the Six Months Ended
		September 30,
NON-CASH INVESTING & FINANCING ACTIVITIES		2011		2010
Common stock issued for services (stock payable)	$ 13,918		$ 35,427
Common stock issued for conversion of RSUs (stock payable)	52,500		-
Debt discount	76,138		-
Common stock issued for cash (stock payable)	8,000		-


	For the Six Months Ended
	September 30,
	2011	2010
CASH PAID FOR:
Interest	$ 1,458	$ -
Income Taxes	$ 800	$ -

The accompanying notes are an integral part of these financial statements.

PCS EDVENTURES!.COM, INC

Notes to the Consolidated Financial Statements

September 30, 2011

(Unaudited)

NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS

The consolidated financial statements presented are those of PCS Edventures!.com, Inc., an Idaho corporation, and its wholly owned subsidiary, PCS LabMentors, Ltd., a Canadian company (collectively, “the Company”).

On August 3, 1994, PCS Education Systems, Inc. was incorporated under the laws of Idaho to develop and operate stand-alone learning labs.

In October 1994, PCS exchanged common stock on a one-for-one basis for common stock of PCS Schools, Inc. As a result of this exchange, PCS Schools, Inc. became a wholly owned subsidiary of PCS. In the late 1990s, the Company divested the stand-alone learning labs to focus more on a hands-on module coupled with web-based technology for use in the classroom.

On March 27, 2000, PCS changed its name from PCS Education Systems, Inc. to PCS Edventures!.com, Inc.

On November 30, 2005, PCS entered into an agreement with 511092 N.B. LTD., a Canadian corporation, (LabMentors) to exchange PCS common stock for common stock of 511092 N.B. LTD. as disclosed in the 8-K as filed with the Securities and Exchange Commission (the “SEC”) on December 9, 2005 and amended on February 15, 2006. As a result of the definitive Share Exchange Agreement, 511092 N.B. LTD. became a wholly owned subsidiary of the Company. In December 2005, the name of this subsidiary was formally changed to PCS LabMentors, Ltd. It remains a Canadian corporation.

NOTE 2 - UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

The September 30, 2011, consolidated financial statements presented herein are unaudited, and in the opinion of management, include all adjustments (consisting of only normal recurring accruals) necessary for a fair presentation of financial position, results of operations and cash flows. Such financial statements do not include all of the information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America. This Quarterly Report on Form 10-Q should be read in conjunction with the Annual Report on Form 10-K for PCS Edventures!.com for the fiscal year ended March 31, 2011. The March 31, 2011, consolidated balance sheet is derived from the audited balance sheet included therein.

The operating results for the three-month and six-month periods ended September 30, 2011, are not necessarily indicative of the results that may be expected for the fiscal year ending March 31, 2012.

NOTE 3 - GOING CONCERN

The Company’s consolidated financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern that contemplates the realization of assets and liquidation of liabilities in the normal course of business. The established sources of revenues are not sufficient to cover the Company’s operating costs. The Company has accumulated significant losses and payables and generated negative cash flows. The combination of these items raises substantial doubt about its ability to continue as a going concern. Management’s plans with respect to alleviating this adverse position are as follows:

During the fiscal year ended March 31, 2011, the Company continued to strengthen and develop its core line of Science, Technology, Engineering and Mathematics (“STEM”) products and services. The Academy of Robotics was updated and enriched through the development of new curriculum and major technical upgrades. Additional volumes of curriculum in Pre-Algebra and Algebra I were completed. This series was developed by experts in the field of mathematics and in cooperation with the Boise School District. The development of robotics competition resources, including manuals, judging rubrics, and an overall competition framework, was completed

PCS EDVENTURES!.COM, INC

Notes to the Consolidated Financial Statements

September 30, 2011

(Unaudited)

and successfully launched with an international competition conducted in July 2010. In addition, extensive curriculum development around the Company’s early childhood materials and the BrickLab professional development programs were completed and enhanced, and additional research from the Meridian District – Boise State University research project was added to our research base for products. The Company was also successful in deploying additional education programs into Middle East partner sites including an expansion of the Al Riyadh Schools program in Saudi Arabia and the establishment of PCS programs in five experimental schools in Egypt. Both of these programs help to establish a foundation for possible additional expansion into Egypt and the Kingdom of Saudi Arabia. The Company expanded its University partnerships with Idaho State University, the University of Idaho and Florida Gulf Coast University this past fiscal year ending March 31, 2011.

In addition to the these product changes and enhancements, the Company hired Valerie L. Grindle as Sr. Vice President of Finance and Administration and Chief Financial Officer effective March 2011. Ms. Grindle has extensive experience in financial reporting and strategic planning, a strong background and working experience in the development and implementation of budgeting and forecasting systems, as well as international accounting and business experience. Effective July 31, 2011, Ms. Grindle was appointed to serve as Chief Executive Officer and as a member of the Board of Directors to fill the vacancies created by the resignation of Anthony A. Maher from those positions on that date.

Ms. Grindle joined PCS having most recently served as CFO of Great American Appetizers, a privately-owned manufacturing company in Nampa, Idaho for two years. Previously, she founded and, from 1995 until 2009, operated a consulting practice that provided interim C-level executive services to companies. As a part of her consulting practice, Ms. Grindle orchestrated a turnaround as Chief Executive Officer and Member of the Board of Directors of a pharmaceutical reverse distribution company. During this engagement, she developed a solid management team, renegotiated credit lines and attracted additional equity investment.

The Company plans to capitalize on these changes and to use its understanding of the complexities of STEM subjects and its progressive methodologies to deliver solutions for educators to meet the growing demands of teaching STEM and integrating technology into classrooms. During the second quarter of FY 2012, ending September 30, 2011, the Company launched sales of its newest version of the controller for its robotics products, The Brain 4.0. In addition, the Company continues to review and analyze its marketing and sales strategies to strengthen and enhance market share and its unique positioning in the educational afterschool and professional development markets. The Company is also beginning a review of its business processes and procedures in order to establish and track clearly identified goals and objectives.

The ability of the Company to continue as a going concern is dependent upon our ability to successfully accomplish the plans described in the preceding paragraphs, to raise capital as needed, to continue to monitor and reduce overhead costs, and to attain profitable operations. The accompanying consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

NOTE 4 - FIXED ASSETS

Assets and depreciation for the periods are as follows:


	September 30,	March 31,
	2011	2011
Computer/office equipment	$ 10,112	$ 6,912
Server equipment	169,680	182,800
Software	127,355	127,355
Accumulated depreciation	(212,815)	(208,577)
Total Fixed Assets	$ 94,332	$ 108,490

PCS EDVENTURES!.COM, INC

Notes to the Consolidated Financial Statements

September 30, 2011

(Unaudited)

NOTE 5 - EDUCATIONAL SOFTWARE

Educational software was purchased by the Company as a part of its acquisition of 511092 N.B. LTD. In addition, the Company has internally developed education computer programs and student exercises to be accessed on the Internet. In accordance with financial accounting standards pertaining to internally developed software, the costs associated with research and initial feasibility of the programs and student exercises are expensed as incurred. Once economic feasibility has been determined, the costs to develop the programs and student exercises are capitalized until the software is ready for sale. At that point, the development costs are reported at the lower of unamortized cost or net realizable value. Capitalized programs and student exercise inventory items are amortized on a straight-line basis over the estimated useful life of the program or exercise, generally 24 to 48 months.

NOTE 6 - GOODWILL

The entire goodwill balance of $202,688 at September 30, 2011 and March 31, 2011, which is not deductible for tax purposes due to the purchase being completed through the exchange of stock, is related to the Company’s acquisition of PCS LabMentors in November 2005. Included within this amount of goodwill are capital costs associated with the acquisition. The capitalized costs were incurred for accounting, consulting and legal fees associated with the transaction. With the acquisition of PCS LabMentors, the Company gained LabMentors’ significant interest in the technical college market and increased the Company’s products available for sale to educational outlets. The Company also obtained the information technology and programming expertise of LabMentors’ workforce, gained additional cost optimization and gained greater market flexibility in optimizing market information and access to collegiate level sales.

Generally accepted accounting standards require that a two-step impairment test be performed annually or whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. The first step of the test for impairment compares the book value of the Company to its estimated fair value. The second step of the goodwill impairment test, which is only required when the net book value of the item exceeds the fair value, compares the implied fair value of goodwill to its book value to determine if an impairment is required.

The Company undertook a Goodwill impairment review during fiscal year 2011. After reviewing current operating losses and future growth potential of the subsidiary, the Company determined that impairment was not necessary.

NOTE 7 - ACCRUED EXPENSES

Accrued expenses for the periods are as follows:


	September 30,	March 31,
	2011	2011
Credit card debt	$ 54,817	$ 39,768
Class action settlement	78,000	-
Sales tax payable	25,729	105,377
Interest payable	13,735	1,000
Professional fees: legal & accounting	1,114	482
BOE printer payout	-	2,439
Total Accrued Expenses	$ 173,395	$ 149,066

PCS EDVENTURES!.COM, INC

Notes to the Consolidated Financial Statements

September 30, 2011

(Unaudited)

NOTE 8 – NOTES PAYABLE

Notes payable consisted of the following:


	September 30,	March 31,
	2011	2011
Note Payable to Martha’s Separate Property Trust	$ -	$ 100,000
Line of Credit	39,050	-
Notes Payable to individual investors	315,000	215,000
Debt discount	-	(125,607)
Total Notes Payable	$ 354,050	$ 189,393

On April 11, 2011, the Company repaid that certain note dated March 7, 2011, in the amount of $101,458. The payment consisted of $100,000 in principal and $1,458 in interest. The interest paid included $1,000 that was accrued as of March 31, 2011, in Accrued Expenses and was expensed in the previous period.

On June 20, 2011 the Company entered into a convertible promissory note in the amount of $100,000. The note bears interest at ten percent (10.0%) per annum and includes attached warrants to purchase two shares of restricted Rule 144 common stock for every dollar loaned, at a rate of $0.15 per share, for a total of 200,000 restricted Rule 144 common shares. The Note was due on August 20, 2011. At the Lender’s sole option, Lender may elect to receive payment of this Note and all accrued interest on the due date in restricted Rule 144 common stock of the Borrower at the price per share of said restricted Rule 144 common stock at same rate as the warrants. The warrants expire 36 months from date of agreement. The note was evaluated for embedded derivatives in accordance with ASC 815 and was found to not include any embedded derivatives. The Company recognized a discount on the debt issued, which was composed of an embedded beneficial conversion feature and attached warrants. The Company measured the beneficial conversion feature by allocating a portion of the proceeds equal to the intrinsic value of the feature to additional paid-in-capital. The intrinsic value of the feature was calculated on the commitment date using the effective conversion price of the notes. This intrinsic value is limited to the portion of the proceeds allocated to the notes, and was calculated as $40,000. The warrants attached to the notes were valued using the Black Scholes Valuation Model, resulting in a fair value of $36,138. On September 30, 2011 the due date of this note was extended to November 1, 2011 at the same ten percent (10.0%) per annum rate. As part of the extension specific accounts receivable were pledged as collateral on the note and as consideration for the extension, additional warrants to purchase two shares of restricted Rule 144 common stock for every dollar loaned, at a rate of $0.15 per share, for a total of 200,000 restricted Rule 144 common shares were granted to the Lender. The attached warrants were valued using the Black Scholes Valuation Model, resulting in a fair value of $28,216 that was expensed at date of issue. The note was repaid in full on November 7, 2011, the same day as the receivable that had been pledged as collateral was collected.

The total amount of the debt discount calculated upon issuance of the promissory note during the period was $76,138. This debt discount was fully charged to interest expense during the period with $13,730 amortized during the three months ended June 30, 2011 and the remaining $62,408 amortized during the three months ended September 30, 2011. During the three months ended June 30, 2011, the total debt discount amortization on all other promissory notes previously issued was $125,607. Amortization of the debt discount is calculated using the effective interest method.

On October 27, 2011, the Company extended the due date on certain convertible Notes Payable in existence at March 31, 2011 in the aggregate amount of $215,000. The notes are convertible into common stock at a rate of $0.15 per share. These notes were originally due on June 29, 2011, subsequently extended to October 27, and will now mature on November 27, 2011. In consideration for the first note extension the Company issued an

PCS EDVENTURES!.COM, INC

Notes to the Consolidated Financial Statements

September 30, 2011

(Unaudited)

additional 430,000 in restricted Rule 144 common stock warrants. The restricted Rule 144 common stock warrants allow for the purchase of one share of restricted Rule 144 common stock at $0.15 per restricted Rule 144 common stock warrant. The warrants expire 36 months from the date of the original warrant agreement. The fair market value of these warrants was calculated using the Black Scholes Valuation Model, resulting in an expense of $61,995 during the quarter ended June 30, 2011. No additional warrants were issued in connection with the most recent extension.

NOTE 9 - COMMITMENTS AND CONTINGENCIES

a. Operating Lease Obligation

The Company leases its main office under a non-cancelable lease agreement accounted for as an operating lease. The lease expires in May 2012. Rent expense for the corporate offices was $32,291 and $30,303 for the quarter ended September 30, 2011 and 2010, and $63,170 and $60,270 for the six months ended September 30, 2011 and 2010, respectively.

The Company leases additional warehouse space in Boise, Idaho. This warehouse space consists of approximately 2,880 square feet. The lease expires in June 2012. Rent expense for the warehouse was $4,200 and $5,136 for the quarters ended September 30, 2011 and 2010, and $8,400 and $9,336 for the six-months ended September 30, 2011 and 2010, respectively.

Effective March 31, 2010, the Company relinquished its leased space for the LabMentors subsidiary located in Fredericton, New Brunswick, Canada. For the period April 2010 through September 2010 the employees of LabMentors worked from their respective homes. There was no rent expense for the six-month period ending September 30, 2010. Effective October, 2010, LabMentors entered into a five year office lease. The rent is to be paid in Canadian dollars. Rent expense, converted to USD, for LabMentors was $4,601 for the quarter ending September 30, 2011 and $9,274 for the six months then ended.


Minimum lease obligation
over the next 5 years

Fiscal Year	Amount (USD)
2012	$ 171,514
2013	50,522
2014	25,980
2015	28,146
2016	14,616

b. Litigation

PCS EDVENTURES!.COM, INC

Notes to the Consolidated Financial Statements

September 30, 2011

(Unaudited)

13a-14 thereunder [17 C.F.R. § 240.13a-14] in making false certifications of an annual report. The complaint seeks a permanent injunction, civil money penalties pursuant to Section 21(d)(3) of the Exchange Act, and a bar against Mr. Maher and Ms. Stith from serving as an officer or director of any issuer that has a class of securities registered pursuant to Section 12 of the Exchange Act, as amended, or that is required to file reports pursuant to Section 15(d) of the Exchange Act. On April 28, 2011 and May 24, 2011, the Company participated in Court-ordered settlement conferences with representatives of the SEC and has reached a tentative agreement under which there will be no material financial impact to the Company. On May 25, 2011, the Court entered a consent judgment against Ms. Stith: (1) permanently enjoining her from aiding and abetting any violation of Section13(a) of the Exchange Act, and Rules 12b-20, 13a-1 and 13a-11 promulgated thereunder, (2) permanently enjoining her from violating Section 13(a) of the Exchange Act and Rule 13a-14 promulgated thereunder, and (3) ordering her to pay a civil penalty pursuant to Section 21(d)(3) of the Exchange Act in an amount that will be determined by the Court.

Under its bylaws, PCS is obligated, subject to certain exceptions and conditions, to indemnify and advance expenses to current and former officers and directors in connection with the SEC suit. The costs incurred by PCS in addressing the SEC suit may have a material adverse effect on PCS’ business, financial position, results of operations and cash flows (including its liquidity and its plan of operation as outlined in management’s discussion and analysis in PCS’ most recent 10-K and 10-Q reports).

(ii) Class Action Lawsuit: The Company, along with its former CEO and former CFO, was named in a class action lawsuit (Niederklein v. PCS Edventures!.com, Inc., et al., U.S. District Court for the District of Idaho, Case 1:10-cv-00479-CWD). The class action was brought on behalf of shareholders who purchased shares of the Company’s common stock during the period between March 28, 2007 and August 15, 2007. On February 24, 2011, the Court granted the motion of Moustafa Salem to serve as the lead plaintiff. On June 8, 2011, the lead plaintiff filed a motion to voluntarily dismiss the former CFO without prejudice from the lawsuit, which the Court has granted. In September, the Company announced that it had entered into an agreement to settle the class action lawsuit, subject to further proceedings and approval by the Court. While the Company denies the allegations made in the class action lawsuit, the settlement was entered to eliminate the burden and expense of further litigation. If the settlement receives final approval the Company and its insurance carrier are obligated to pay the sum of $665,000 in full settlement of the class action. On October 5, 2011, the Court granted preliminary approval to the settlement, approved the notices that would be sent to potential class members and scheduled the Settlement Fairness Hearing for February 22, 2012, at which time the Court will decide whether to grant final approval.

Under its bylaws, PCS is obligated, subject to certain exceptions and conditions, to indemnify and advance expenses to current and former officers and directors in connection with this suit. The costs incurred by PCS in addressing this suit may have a material adverse effect on PCS’ business, financial position, results of operations and cash flows (including its liquidity and its plan of operation as outlined in management’s discussion and analysis in PCS’ most recent 10-K and 10-Q reports).

The Company established a reserve in other expense during the quarter ended September 30, 2011 of ($78,000) to cover the anticipated cost of settling both the SEC lawsuit and the Class Action suit against the Company.

c. Contingencies

The Company is currently working with the State of California and a private consulting firm specializing in California State sales and use tax in relation to a review of sales and use tax for our California customers during the period April 1, 2002 through June 30, 2011. During this period, there was an estimated $0.6 million in reportable sales in which the Company did not file or collect sales and use tax, as required by California State law. The ongoing review has determined that approximately $60,000 in prior period sales and use tax, including interest and late fees, is due to the California State Board of Equalization (“BOE”) as of June 30, 2011. Of this amount the Company was successful in collecting approximately $41,000 from prior customers. A check in the amount of $41,472.83 was mailed to the BOE on August 31, 2011 and applied against the liability leaving a balance of $7,146.44 in sales and use tax and $13,315.87 in interest as of September 30, 2011. The Company was able to work

PCS EDVENTURES!.COM, INC

Notes to the Consolidated Financial Statements

September 30, 2011

(Unaudited)

with the BOE to have all penalties allotted, relieved from the account. The estimated recognized loss due to the inability to collect from customers was decreased to adjust the reported loss during fiscal year 2011 from $30,000 to approximately $7,100 during the quarter ending September 30, 2011. The Company is working with the BOE to implement a payment plan to satisfy the outstanding liability in order to remain in good standing with the State of California.

NOTE 10 - STOCKHOLDERS’ EQUITY

The Company is required to recognize expense of options or similar equity instruments issued to employees using the fair-value-based method of accounting for stock-based payments in compliance with the financial accounting standard pertaining to share-based payments. This standard covers a wide range of share-based compensation arrangements including share options, restricted share plans, performance-based awards, share appreciation rights, and employee share purchase plans. Application of this standard requires significant judgment regarding the assumptions used in the selected option pricing model, including stock price volatility and employee exercise behavior. Most of these inputs are either highly dependent on the current economic environment at the date of grant or forward-looking over the expected term of the award.

During the six-month period ended September 30, 2011, the Company issued 466,245 shares of common stock for services, valued at $103,198, based on the closing price of the Company’s common stock on the date of grant. The Company recognized a loss of $8,560 upon the issuance of these shares as the fair market value of the shares granted exceeded the value of services on the date of grant. Of these 466,245 shares of common stock, 133,543 were issued for services prior to March 31, 2011 and were recognized as an expense and included in Stock Payable for the year ended March 31, 2011. These shares were valued at $13,918, based on the fair market value on the date of grant. The Company also accrued an amount of $23,582 during the period related to shares subscribed for services performed. These shares were valued based on the fair market value on the date of grant and recognized in Stock Payable.

During the six-month period ended September 30, 2011, the Company received $36,000 for the exercise of 240,000 outstanding warrants. These warrants were not issued during the period and were recorded in Stock Payable as of September 30, 2011.

During the six-month period ended September 30, 2011, the Company issued 50,000 shares of restricted Rule 144 common stock to an officer, at $0.10 per share. The officer purchased the restricted Rule 144 common stock for cash in fiscal year 2011 and the purchase was included in Stock Payable during the year ended March 31, 2011 in the amount of $5,000.

During the six-month period ended September 30, 2011, the Company issued 30,000 shares of restricted Rule 144 common stock to a consultant at $0.10 per share. The consultant had purchased the restricted Rule 144 common stock for cash in fiscal year 2011 and the purchase was included in Stock Payable during the year ended March 31, 2011 in the amount of $3,000.

During the six-month period ending September 30, 2011, the Company recognized $76,138 in debt discount. The debt discount was calculated upon issuance of a promissory note in the amount of $100,000 on June 20, 2011. See Note 8.

During the six-month period ended September 30, 2011, the Company expensed amounts related to stock options granted in the current period as well as prior periods valued at $90,689

During the six-month period ended September 30, 2011, the Company expensed amounts related to warrants granted to holders of promissory notes as consideration in exchange for an extension of the maturity date of the notes valued at $90,211.

During the six-month period ended September 30, 2011, the Company recognized $45,000 of restricted

PCS EDVENTURES!.COM, INC

Notes to the Consolidated Financial Statements

September 30, 2011

(Unaudited)

stock units payable to non-management directors for services rendered at a rate of one share of common stock for each restricted stock unit. Each restricted stock unit is valued at $0.85, based on the closing price of the Company’s common stock at the date of grant. These restricted stock units were awarded to non-management directors in RSU agreements on September 23, 2010. These agreements call for payment of current year director fees via issuance of restricted stock units over a vesting period of not less than twelve months, and require continued service for twelve months and reelection at the next annual shareholder meeting. During the six-month period ended September 30, 2011, 176,472 shares were issued in satisfaction of RSU’s for which the 12 month service and reelection requirements were met. These shares were valued at the market value on the date these requirements were met, resulting in a value of $38,824. Stock Payable was reduced by a total of $90,000, a portion of which ($52,500) was expensed in the period ended March 31, 2011. A gain of $51,176 was recognized upon the settlement of the amount owed. Similar agreements are expected to be awarded for fiscal year 2012.

NOTE 11 - BASIC AND DILUTED NET LOSS PER COMMON SHARE

Basic and diluted net loss per common share for the three-month periods ended September 30, 2011 and 2010, are based on 43,009,239 and 40,838,176 respectively, of weighted average common shares outstanding. No adjustment has been made for any common stock equivalents outstanding because their effects would be antidilutive.

Basic and diluted net loss per common share for the six-month periods ended September 30, 2011 and 2010, are based on 42,919,612 and 40,520,096, respectively, of weighted average common shares outstanding. No adjustment has been made for any common stock equivalents outstanding because their effects would be antidilutive.

NOTE 12 - DEPRECIATION AND AMORTIZATION EXPENSE

During the three-month period ended September 30, 2011 and 2010, the Company had depreciation and amortization expense of $11,782 and $16,548, respectively. For the six-month period ended September 30, 2011 and 2010, depreciation and amortization expense was $67,122 and $39,664, respectively. These amounts were related to depreciation and amortization of fixed assets, educational software, and intellectual property for the quarter.

NOTE 13 - DILUTIVE INSTRUMENTS

Stock Options and Warrants


				Total Issued		Not
	Issued	Cancelled	Executed	and Outstanding	Exercisable	Vested
Balance as of March 31, 2011	23,451,655	9,411,085	9,432,210	4,608,360	3,429,430	1,178,930

Warrants	1,280,000		240,000	1,040,000
Common Stock	275,000	335,000		(60,000)
Balance as of September 30, 2011	25,006,655	9,746,085	9,672,210	5,588,360	4,207,407	1,380,953

PCS EDVENTURES!.COM, INC

Notes to the Consolidated Financial Statements

September 30, 2011

(Unaudited)

On April 27, 2011, the Company granted to two consultants warrants to purchase an aggregate of 200,000 shares of restricted Rule 144 common stock at $0.35 per share. Exercisability of each of the purchase warrants is contingent upon the delivery of a signed international distribution agreement and receipt of revenue by the Company in an amount of no less than $250,000 (USD). The warrant expires 36 months from the effective date.

On May 31, 2011, the Company granted 275,000 incentive stock options to an officer. The incentive stock options are convertible to restricted Rule 144 common stock. The restricted Rule 144 shares have an expected volatility rate of 147.21% calculated using the Company stock price for a two-year period beginning May 31, 2010. A risk free interest rate of 0.79% was used to value the options. The options were valued using the Black-Scholes valuation model. The total value of this option was $36,473. The options vest over a six-month period and are exercisable at $.17 per share which represents the fair market value at the date of grant in accordance with the 2009 Equity Incentive Plan. During the six months ended September 30, 2011, $12,158 in value of the options was expensed.

On June 20, 2011, the Company issued a short term note payable in the principal amount of $100,000 with interest accruing at 10% per annum and purchase warrants of 200,000 shares of common stock. The stock purchase warrants expire in 36 months and allow the warrant holders to purchase shares of the Company’s restricted Rule 144 common stock at a price of $0.15 per share. The exercise price per share represents a 28% discount from the closing price of the Company’s common stock on the OTC Bulletin Board on the commencement date of the note. The warrants’ computed volatility is 159.3%. A risk free interest rate of .68% was used to value the warrants. The fair market value of the warrants was $36,138.

On June 29, 2011, the Company granted a stock purchase agreement to a consultant for 250,000 stock purchase warrants. Each purchase warrant is convertible into one share of restricted Rule 144 common stock at $0.17 per share. The purchase warrant is contingent upon the delivery of a signed distribution agreement and receipt of revenue by the Company in an amount of no less than $250,000 (USD). The warrant expires 36 months from the effective date.

On June 29, 2011, the Company extended the due date on certain convertible Notes Payable in existence at March 31, 2011 in the aggregate amount of $215,000. The notes are convertible into common stock at a rate of $0.15 per share. These notes were originally due on June 29, 2011, and will now mature on October 27, 2011. In consideration for the note extension the Company issued an additional 430,000 in restricted Rule 144 common stock warrants. The restricted Rule 144 common stock warrants allow for the purchase of one share of restricted Rule 144 common stock at $0.15 per restricted Rule 144 common stock warrant. The warrants expire 36 months from the date of the original warrant agreement. The fair market value of these warrants was calculated using the Black Scholes Valuation Model, resulting in an expense of $61,995 during the quarter ended June 30, 2011.

On September 30, 2011, the Company extended the short term note payable issued on June 20, 2011 in the principal amount of $100,000 with interest accruing at 10% per annum and issued additional purchase warrants of 200,000 shares of common stock. The stock purchase warrants expire in 36 months and allow the warrant holders to purchase shares of the Company’s restricted Rule 144 common stock at a price of $0.15 per share. The exercise price per share represents a 12% discount from the closing price of the Company’s common stock on the OTC Bulletin Board on the date of the note extension. The warrants’ computed volatility is 165%. A risk free interest rate of .42% was used to value the warrants. The fair market value of the warrants was $28,216.

NOTE 14 – INTEREST EXPENSE

NOTE 15 - SUBSEQUENT EVENTS

On October 27, 2011, the Company extended the due date on certain convertible Notes Payable in

PCS EDVENTURES!.COM, INC

Notes to the Consolidated Financial Statements

September 30, 2011

(Unaudited)

existence at March 31, 2011 in the aggregate amount of $215,000. The notes are convertible into common stock at a rate of $0.15 per share. These notes were originally due on June 29, 2011, subsequently extended to October 27, and will now mature on November 27, 2011. In consideration for the first note extension the Company issued an additional 430,000 in restricted Rule 144 common stock warrants. No additional warrants were issued in connection with the most recent extension.

On October 5, 2011, 260,000 shares were issued in satisfaction of warrants exercised on September 28, 2011. 260,000 warrants were exercised with an exercise price of $0.15 per share resulting in proceeds of $39,000 to the Company during the quarter ended September 30, 2011.

On October 28, 2011, Anthony A. Maher, announced that he is taking medical leave from the Company. Mr. Maher, an employee of the Company, resigned as an Officer and a Director of the Company last summer and was given an Employment Contract that was filed with the Securities and Exchange Commission on October 12, 2011 on a Form 8-K Current Report dated October 10, 2011. Mr. Maher had been assisting the Company in the business development and finance areas.

On October 31, 2011, the Company granted 200,000 shares of restricted stock to an officer. Shares are immediately forfeited if the officer is not an employee of the Company at the date that Rule 144 of the current rules of the Securities and Exchange Commission provides that the restrictions are removed and the restricted stock may be registered or otherwise qualified for sale.

On November 7, 2011, the same day as the receivable that was pledged as collateral as part of the note extension was received, payment in full was made on the $100,000 convertible promissory note dated June 20, 2011,

Item 2. Management’s Discussions and Analysis of Financial Condition and Results of Operations.

Cautionary Statements for Purposes of “Safe Harbor Provisions” of the Private Securities Litigation Reform Act of 1995:

Except for historical facts, all matters discussed in this report, which are forward-looking, involve a high degree of risk and uncertainty. Certain statements in this report set forth management’s intentions, plans, beliefs, expectations, or predictions of the future based on current facts and analyses. When we use the words “believe”, “expect”, “anticipate”, “estimate”, “intend” or similar expressions, we intend to identify forward-looking statements. You should not place undue reliance on these forward-looking statements. Actual results may differ materially from those indicated in such statements, due to a variety of factors, risks and uncertainties. Potential risks and uncertainties include, but are not limited to, competitive pressures from other companies within the Educational Industries, economic conditions in the Company’s primary markets, exchange rate fluctuation, reduced product demand, increased competition, inability to produce required capacity, unavailability of financing, government action, weather conditions and other uncertainties, including those detailed in the Company’s Securities and Exchange Commission filings. The Company assumes no duty to update forward-looking statements to reflect events or circumstances after the date of such statements.

The following discussion should be read in conjunction with our audited consolidated financial statements and Management’s Discussion and Analysis of Financial Condition and Results of Operations (“MD&A”) contained in our Form 10-K for the year ended March 31, 2011.

Plan of Operation

In fiscal year 2012 PCS will continue its commitment to the research and development of PreK-16, brain-based learning programs in Science, Technology, Engineering and Math (STEM) that embed 21st century thinking skills and new technologies. In order to deploy the technical education and K-6 programs that had been in development and pilot testing for several years, PCS implemented a new Strategic Business Unit (SBU) and subsidiary structure in fiscal year 2011 that targeted sales efforts to the following markets:

1) K-6 programs for the elementary classroom

2) Tech Ed programs for grades 6-12

3) Afterschool programs

4) Services that provide K-16 educational solutions for the international market

5) Virtual labs for community colleges and universities

Fiscal year 2011 was the first year of implementation of the K-6 and Tech Ed SBUs and represented a milestone for taking PCS programs into the core classroom market, beyond the afterschool market. Progress was made in establishing district and university relationships, expanding the pilot programs, compiling research, developing grant partnerships, and refining the products and services for the classroom through continued application and testing.

During fiscal year 2012 we will continue to build upon the SBU foundations established in FY2011 and drive toward the establishment of synergies between these SBUs and our subsidiary, LabMentors. This effort will include a more focused approach to our web-based marketing efforts and tightened sales processes. In addition, during FY2011, PCS applied for and was awarded Trade Adjustment Assistance funds in the amount of $75,000 to apply to the development and promotion of PCS programs to improve our competitiveness against foreign imports. These matching funds will be used in fiscal year 2012 to improve and expand the PCS Robotics line of controllers, proprietary software, and curriculum solutions to take advantage of the rapidly growing robotics education market.

The Company has undergone a reorganization with the resignation of Mr. Anthony A. Maher as CEO and Chairman of the Board during the second quarter of fiscal year 2012. Ms. Valerie L. Grindle, former CFO, assumed the role of Chief Executive Officer and Ms. Leann Gilberg was hired as CFO. Ms. Grindle has begun utilizing her turn-around experience to focus the Company on specific goals and objectives. Mr. Robert Grover has assumed a new role of President of the International SBU in addition to his prior role as CTO. This allows Mr. Grover to concentrate on developing products for the global markets. Ms. Gilberg is working towards improved internal controls and financial reporting. The Company anticipates hiring other key executives in the future to further strengthen the team.

On September 14, 2011, we announced that we had entered into a five year content license and royalty agreement (the “Kindle License”) with Kindle Experiential Learning Private Ltd., an India domiciled and registered corporation (“KEL”) that was to be effective on the receipt of the first payment. The contract requires payments of $150,000 based on certain milestones, plus ongoing royalties. Of the $150,000, $25,000 is to be applied to future royalties. The first payment for a milestone was received by wire transfer on October 3, 2011. KEL is a start-up business whose founders have over 30 years of combined experience in the education field, with a business plan that anticipates opening learning centers at a conservative pace. Future payments due under the License will be subject to the success of KEL in its planned endeavors and further subject to the risks inherent in enforcing international contracts, among other risks.

Results of Operations

Three-month period ended September 30, 2011, compared to three-month period ended September 30, 2010

The quarter ended September 30, 2011, resulted in revenue of $754,383 as compared to revenue during the quarter ended September 30, 2010 of $475,444. This increase in revenue equals $278,939 or 59% percent. This increase is due to the more targeted marketing and sales approach that the Company implemented this fiscal year.

Gross profit was up $170,538 or 63% for the quarter over the same quarter last year due to both the increase in sales and focus on cost control. In addition, operating expenses decreased by $367,804 due to lowered legal expenses related to the civil lawsuit against the Company by the U.S. Securities and Exchange Commission (SEC), the absence of a large marketing initiative and decreased non-cash compensation costs. This resulted in a 71% decrease in operating loss from ($761,460) for the second quarter of fiscal year 2010 to ($223,118) for the second quarter of fiscal year 2011.

Interest expense for the quarter increased by $83,719 associated with the short term notes payable. The Company established a reserve in other expense during the quarter of ($78,000) to cover the anticipated cost of settling both the SEC lawsuit and the Class Action suit against the Company. This was offset by other income primarily related to a reversal of a prior over-accrual for California sales/use tax payable and a gain on stock for services. The resulting net loss of ($295,802) for the quarter ended September 30, 2011 compares favorably to a net

loss during the quarter ended September 30, 2010, of ($761,123). The Basic Loss per Share for the quarter ended September 30, 2011, is ($0.01) which is an improvement from the ($0.02) loss per share for the three-month period ended September 30, 2010.

Six-month period ended September 30, 2011, compared to six-month period ended September 30, 2010

Revenues for the six-month period ended September 30, 2011 increased $357,488 to $1,318,173 as compared to revenue during the six-month period ended September 30, 2010 of $960,685. With this 37% increase in sales, gross profit rose to $730,829 for the six-month period compared to $576,544 for the same period last year. The large increase in gross profit for the second quarter of fiscal year 2012 overcame the slight decrease that occurred during the first quarter of fiscal year 2012 resulting in this 27% increase in gross profit for the six-month period year over year.

In addition, operating expenses for this six-month period decreased from $1,733,737 to $1,413,817 which was also attributable to the second quarter decrease relative to last fiscal year. The resulting net operating loss of ($682,988) is a decrease of 41% or $474,205 for the first six months of fiscal year 2012 relative to the first six months of fiscal year 2011.

Interest expense for the six-month period increased by $228,796 year over year due to the discounting of debt and the issuance of warrants attached to financing associated with the short term notes payable issued. The offsetting of other income and other expense from the second quarter carried through to the six-month period. The resulting net loss of ($900,582) for the six months ended September 30, 2011 represents a 22% decrease compared to a net loss during the six months ended September 30, 2010, of ($1,156,497). The Basic Loss per Share for the six months ended September 30, 2011, is ($0.02) which is an improvement from the ($0.03) loss per share for the six-month period ended September 30, 2010.

Liquidity

The Company ended the second quarter of fiscal year 2012 with $65,441 in cash, total current assets of $719,731 and total current liabilities of $1,191,763 resulting in a working capital deficit of $472,032 compared to positive working capital of $176,274 at September 30, 2010. The Company had a current ratio at September 30, 2011 and 2010 of 0.6 and 1.3, respectively. This decrease in liquidity was due primarily to continuing net losses which were partially financed through short term debt.

Item 3. Quantitative and Qualitative Disclosures About Market Risk.

The Company is a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”) and is not required to provide the information required under this item.

Item 4. Controls and Procedures

Changes in Internal Control Over Financial Reporting.

On March 24, 2011, Ms. Valerie L. Grindle was appointed Senior Vice President of Finance and Administration and Chief Financial Officer.

On July 31, 2011, Anthony A. Maher resigned as Chief Executive Officer and Chairman of the Board, as reported on Form 8K filed with the SEC on July 28, 2011. Ms. Grindle was appointed to serve as Chief Executive Officer effective the same date and as a member of the Board of Directors.

Effective September 12, 2011, Ms. Leann Gilberg assumed the position of Chief Financial Officer.

Management’s Report on Internal Control Over Financial Reporting.

Our management is responsible for establishing and maintaining adequate internal control over financial reporting as defined in Rule 13a-15(f) under the Exchange Act. Our management assessed the effectiveness of our internal control over financial reporting as of September 30, 2011. In making this assessment, our management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”) in Internal Control-Integrated Framework.

Management has concluded that the Company maintained effective internal control over financial reporting as of September 30, 2011, based on the criteria established in “Internal Control-Integrated Framework” issued by the COSO.

PART II - OTHER INFORMATION

Item 1. Legal Proceedings.

(i) The Company previously announced that on August 27, 2010, it obtained a copy of a complaint filed by the U.S. Securities and Exchange Commission (SEC) commencing a civil lawsuit against PCS, its former Chief Executive Officer Anthony A. Maher, and its former Chief Financial Officer Shannon Stith (“Parties”). The complaint (Case 1:10-cv-00433-CWD) was filed in the United States District Court For The District Of Idaho. The lawsuit involves disclosures made by the Company concerning its March 26, 2007 License Agreement with Global Techniques dba PCS Middle East (“PCS ME”). The complaint alleges: 1) the Parties violated Section 10(b) of the Exchange Act [15 U.S.C. § 78j(b)] and Rule 10b-5 thereunder [17 C.F.R. § 240.10b-5], and, in doing so, the Parties are alleged to have committed fraud in connection with the purchase and sale of securities; 2) the Parties violated Section 13(a) of the Exchange Act [15 U.S.C. § 78m(a)] and Rules 12b-20, 13a-1, and 13a-11 thereunder [17 C.F.R. 240.12b-20, 240.13a-1, and 240.13a-11] by making alleged false filings with the SEC and aiding and abetting false filings with the SEC; and 3) Mr. Maher and Ms. Stith violated Section 13(a) of the Exchange Act [15 U.S.C. § 78m(a)] and Rule 13a-14 thereunder [17 C.F.R. § 240.13a-14] in making false certifications of an annual report. The complaint seeks a permanent injunction, civil money penalties pursuant to Section 21(d)(3) of the Exchange Act, and a bar against Mr. Maher and Ms. Stith from serving as an officer or director of any issuer that has a class of securities registered pursuant to Section 12 of the Exchange Act, as amended, or that is required to file reports pursuant to Section 15(d) of the Exchange Act. On April 28, 2011 and May 24, 2011, the Company participated in Court-ordered settlement conferences with representatives of the SEC and has reached a tentative agreement under which there will be no material financial impact to the Company. On May 25, 2011, the Court entered a consent judgment against Ms. Stith: (1) permanently enjoining her from aiding and abetting any violation of Section13(a) of the Exchange Act, and Rules 12b-20, 13a-1 and 13a-11 promulgated thereunder, (2) permanently enjoining her from violating Section 13(a) of the Exchange Act and Rule 13a-14 promulgated thereunder, and (3) ordering her to pay a civil penalty pursuant to Section 21(d)(3) of the Exchange Act in an amount that will be determined by the Court.

addressing this suit may have a material adverse effect on PCS’ business, financial position, results of operations and cash flows (including its liquidity and its plan of operation as outlined in management’s discussion and analysis in PCS’ most recent 10-K and 10-Q reports).

The Company established a reserve in other expense during the quarter of ($78,000) to cover the anticipated cost of

settling both the SEC lawsuit and the Class Action suit against the Company.

Item 2. Recent Sale of Unregistered Securities.

Name of Person or Group

Shares

Consideration

* Consultants

88,633

$19,405

* Legal Consultants

63,988

14,302

**Employee Benefits

184,111

39,765

336,732

$73,472

Warrants

Consideration

*Note Holders

200,000

Note Extension

* We issued these securities to persons who were either “accredited investors” or “sophisticated investors” as those terms are respectively defined in Rules 501 and 506 of the SEC; and each person had prior access to all material information about us. We believe that the offer and sale of these securities was exempt from the registration requirements of the Securities Act pursuant to Sections 4(2) and 4(6) thereof, and Rule 506 of Regulation D of the SEC. Section 18 of the Securities Act preempts state registration requirements for sales to these classes of persons, save for compliance with state notice and fee requirements, as may be applicable.

** Issued as Restricted Securities under the 2009 Equity Incentive Plan; the shares issuable thereunder are registered on Form S-8 of the SEC.

Item 3. Defaults Upon Senior Securities.

None; not applicable.

Item 4. (Removed and Reserved)

Item 5. Other Information.

None

Item 6. Exhibits.

Identification of Exhibit


31.1 31.2	Rule 13a-14(a) or 15d-14(a) Certification of the Registrant’s principal executive officer. Filed herewith. Rule 13a-14(a) or 15d-14(a) Certification of the Registrant’s chief accouniting officer. Filed herewith.
32.1	Rule 13a-14(b) or 15d-14(b) Certification of the Registrant’s principal executive officer pursuant to 18 U.S.C Section 1350 as adopted pursuant to Rule 906 of the Sarbanes-Oxley Act of 2002. Filed herewith.

32.2	Rule 13a-14(b) or 15d-14(b) Certification of the Registrant’s chief accounting officer pursuant to 18 U.S.C Section 1350 as adopted pursuant to Rule 906 of the Sarbanes-Oxley Act of 2002. Filed herewith.


101.INS	XBRL Instance Document*
101.PRE.	XBRL Taxonomy Extension Presentation Linkbase*
101.LAB	XBRL Taxonomy Extension Label Linkbase*
101.DEF	XBRL Taxonomy Extension Definition Linkbase*
101.CAL	XBRL Taxonomy Extension Calculation Linkbase*
101.SCH	XBRL Taxonomy Extension Schema*

*Pursuant to Rule 406T of Regulation S-T, these interactive data files are deemed “furnished” and not “filed” or part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, or deemed “furnished” and not “filed” for purposes of Section 18 of the Securities and Exchange Act of 1934, and otherwise are not subject to liability under these sections.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

PCS EDVENTURES!.COM, INC.


Dated:	November 14, 2011	By:	/s/Valerie L. Grindle
			Valerie L. Grindle
			Chief Executive Officer and Director


Dated:	November 14, 2011	By:	/s/Leann R. Gilberg
			Leann R. Gilberg
			Chief Financial Officer

In accordance with the Exchange Act, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.



Dated:	November14, 2011	By:	/s/ Donald J. Farley
			Donald J. Farley
			Secretary and Director



Dated:	November 14, 2011	By:	/s/ Dehyrl A Dennis
			Dehryl A. Dennis
			Director



Dated:	November 14, 2011	By:	/s/ Michael K. McMurray
			Michael K. McMurray
			Director


Dated:	November 14, 2011	By:	/s/Robert O. Grover
			Robert O. Grover
			Chief Technology Officer, President of PCS International, and Director

Item 3. Defaults Upon Senior Securities.

None; not applicable.

Item 4. (Removed and Reserved)

Item 5. Other Information.

None

Item 6. Exhibits.

Identification of Exhibit


31.1 31.2	Rule 13a-14(a) or 15d-14(a) Certification of the Registrant’s principal executive officers. Filed herewith. Rule 13a-14(a) or 15d-14(a) Certification of the Registrant’s principal executive officers. Filed herewith.
32.1	Rule 13a-14(b) or 15d-14(b) Certification of the Registrant’s principal executive officers pursuant to 18 U.S.C Section 1350 as adopted pursuant to Rule 906 of the Sarbanes-Oxley Act of 2002. Filed herewith.

32.2	Rule 13a-14(b) or 15d-14(b) Certification of the Registrant’s principal executive officers pursuant to 18 U.S.C Section 1350 as adopted pursuant to Rule 906 of the Sarbanes-Oxley Act of 2002. Filed herewith.


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SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

PCS EDVENTURES!.COM, INC.


Dated:	November 14, 2011	By:	/s/Valerie L. Grindle
			Valerie L. Grindle
			Chief Executive Officer and Director


Dated:	November 14, 2011	By:	/s/Leann R. Gilberg
			Leann R. Gilberg
			Chief Financial Officer

In accordance with the Exchange Act, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.



Dated:	November14, 2011	By:	/s/ Donald J. Farley
			Donald J. Farley
			Secretary and Director



Dated:	November 14, 2011	By:	/s/ Dehyrl A Dennis
			Dehryl A. Dennis
			Director



Dated:	November 14, 2011	By:	/s/ Michael K. McMurray
			Michael K. McMurray
			Director


Dated:	November 14, 2011	By:	/s/Robert O. Grover
			Robert O. Grover
			Chief Technology Officer, President of PCS International, and Director

EX-31 2 ex311.htm 302 CERTIFICATION OF VALERIE L. GRINDLE Exhibit 31

Exhibit 31.1

CERTIFICATION PURSUANT TO

SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Valerie L. Grindle, certify that:

1. I have reviewed this Quarterly Report on Form 10-Q of PCS Edventures!.com, Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the Registrant as of, and for, the periods presented in this report;

4. The Registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rule 13a-15(f) and 15d-15(f)) for the Registrant and have:

a) designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the Registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b) designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c) evaluated the effectiveness of the Registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d) disclosed in this report any change in the Registrant’s internal control over financial reporting that occurred during the Registrant’s most recent fiscal quarter (the Registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the Registrant’s internal control over financial reporting; and

5. The Registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the Registrant’s auditors and the audit committee of the Registrant’s board of directors (or persons performing the equivalent functions):

a) all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the Registrant’s ability to record, process, summarize and report financial information; and

b) any fraud, whether or not material, that involves management or other employees who have a significant role in the Registrant’s internal control over financial reporting.

Date:

November 14, 2011

By:

/s/Valerie L. Grindle

Chief Executive Officer

(principal executive officer)

EX-31 3 ex312.htm 302 CERTIFICATION OF LEANN R. GILBERG Exhibit 31

Exhibit 31.2

CERTIFICATION PURSUANT TO

SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Leann R. Gilberg, certify that:

1. I have reviewed this Quarterly Report on Form 10-Q of PCS Edventures!.com, Inc.;

b) any fraud, whether or not material, that involves management or other employees who have a significant role in the Registrant’s internal control over financial reporting.

Date:

November 14, 2011

By:

/s/ Leann R. Gilberg

Chief Financial Officer

(chief accounting officer)

EX-32 4 ex321.htm 906 CERTIFICATION OF VALERIE L. GRINDLE Exhibit 32

Exhibit 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of PCS Edventures!.com, Inc. (the “Company”) on Form 10-Q for the period ended September 30, 2011, as filed with the Securities and Exchange Commission on the date hereof (the “Quarterly Report”), I, Valerie L. Grindle, Chief Executive Officer and of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge:

(1) The Quarterly Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

(2) The information contained in the Quarterly Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

Date:

November 14, 2011

By:

/s/Valerie L. Grindle

Chief Executive Officer

(principal executive officer)

A signed original of this written statement required by Section 906 has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

EX-32 5 ex322.htm 906 CERTIFICATION OF LEANN R. GILBERG Exhibit 32

Exhibit 32.2

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of PCS Edventures!.com, Inc. (the “Company”) on Form 10-Q for the period ended September 30, 2011, as filed with the Securities and Exchange Commission on the date hereof (the “Quarterly Report”), I, Leann R. Gilberg, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge:

(1) The Quarterly Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

(2) The information contained in the Quarterly Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

Date:

November 14, 2011

By:

/s/ Leann R. Gilberg

Chief Financial Officer

(chief accounting officer)

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NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS   The consolidated financial statements presented are those of PCS Edventures!.com, Inc., an Idaho corporation, and its wholly owned subsidiary, PCS LabMentors, Ltd., a Canadian company (collectively, the Company).   On August 3, 1994, PCS Education Systems, Inc. was incorporated under the laws of Idaho to develop and operate stand-alone learning labs.   In October 1994, PCS exchanged common stock on a one-for-one basis for common stock of PCS Schools, Inc. As a result of this exchange, PCS Schools, Inc. became a wholly owned subsidiary of PCS.  In the late 1990s, the Company divested the stand-alone learning labs to focus more on a hands-on module coupled with web-based technology for use in the classroom.   On March 27, 2000, PCS changed its name from PCS Education Systems, Inc. to PCS Edventures!.com, Inc.   On November 30, 2005, PCS entered into an agreement with 511092 N.B. LTD., a Canadian corporation, (LabMentors) to exchange PCS common stock for common stock of 511092 N.B. LTD. as disclosed in the 8-K as filed with the Securities and Exchange Commission (the SEC) on December 9, 2005 and amended on February 15, 2006.  As a result of the definitive Share Exchange Agreement, 511092 N.B. LTD. became a wholly owned subsidiary of the Company.  In December 2005, the name of this subsidiary was formally changed to PCS LabMentors, Ltd. It remains a Canadian corporation.   NOTE 2 - UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS                   The September 30, 2011, consolidated financial statements presented herein are unaudited, and in the opinion of management, include all adjustments (consisting of only normal recurring accruals) necessary for a fair presentation of financial position, results of operations and cash flows. Such financial statements do not include all of the information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America. This Quarterly Report on Form 10-Q should be read in conjunction with the Annual Report on Form 10-K for PCS Edventures!.com for the fiscal year ended March 31, 2011. The March 31, 2011, consolidated balance sheet is derived from the audited balance sheet included therein.                 The operating results for the three-month and six-month periods ended September 30, 2011, are not necessarily indicative of the results that may be expected for the fiscal year ending March 31, 2012.   NOTE 3 - GOING CONCERN   The Companys consolidated financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern that contemplates the realization of assets and liquidation of liabilities in the normal course of business. The established sources of revenues are not sufficient to cover the Companys operating costs. The Company has accumulated significant losses and payables and generated negative cash flows. The combination of these items raises substantial doubt about its ability to continue as a going concern. Managements plans with respect to alleviating this adverse position are as follows:       During the fiscal year ended March 31, 2011, the Company continued to strengthen and develop its core line of Science, Technology, Engineering and Mathematics (STEM) products and services. The Academy of Robotics was updated and enriched through the development of new curriculum and major technical upgrades.  Additional volumes of curriculum in Pre-Algebra and Algebra I were completed.  This series was developed by experts in the field of mathematics and in cooperation with the Boise School District.  The development of robotics competition resources, including manuals, judging rubrics, and an overall competition framework, was completed and successfully launched with an international competition conducted in July 2010.  In addition, extensive curriculum development around the Companys early childhood materials and the BrickLab professional development programs were completed and enhanced, and additional research from the Meridian District Boise State University research project was added to our research base for products. The Company was also successful in deploying additional education programs into Middle East partner sites including an expansion of the Al Riyadh Schools program in Saudi Arabia and the establishment of PCS programs in five experimental schools in Egypt.  Both of these programs help to establish a foundation for possible additional expansion into Egypt and the Kingdom of Saudi Arabia. The Company expanded its University partnerships with Idaho State University, the University of Idaho and Florida Gulf Coast University this past fiscal year ending March 31, 2011.   In addition to the these product changes and enhancements, the Company hired Valerie L. Grindle as Sr. Vice President of Finance and Administration and Chief Financial Officer effective March 2011.  Ms. Grindle has extensive experience in financial reporting and strategic planning, a strong background and working experience in the development and implementation of budgeting and forecasting systems, as well as international accounting and business experience. Effective July 31, 2011, Ms. Grindle was appointed to serve as Chief Executive Officer and as a member of the Board of Directors to fill the vacancies created by the resignation of Anthony A. Maher from those positions on that date.   Ms. Grindle joined PCS having most recently served as CFO of Great American Appetizers, a privately-owned manufacturing company in Nampa, Idaho for two years. Previously, she founded and, from 1995 until 2009, operated a consulting practice that provided interim C-level executive services to companies. As a part of her consulting practice, Ms. Grindle orchestrated a turnaround as Chief Executive Officer and Member of the Board of Directors of a pharmaceutical reverse distribution company. During this engagement, she developed a solid management team, renegotiated credit lines and attracted additional equity investment.   The Company plans to capitalize on these changes and to use its understanding of the complexities of STEM subjects and its progressive methodologies to deliver solutions for educators to meet the growing demands of teaching STEM and integrating technology into classrooms. During the second quarter of FY 2012, ending September 30, 2011, the Company launched sales of its newest version of the controller for its robotics products, The Brain 4.0.  In addition, the Company continues to review and analyze its marketing and sales strategies to strengthen and enhance market share and its unique positioning in the educational afterschool and professional development markets. The Company is also beginning a review of its business processes and procedures in order to establish and track clearly identified goals and objectives.   The ability of the Company to continue as a going concern is dependent upon our ability to successfully accomplish the plans described in the preceding paragraphs, to raise capital as needed, to continue to monitor and reduce overhead costs, and to attain profitable operations. The accompanying consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

NOTE 4 - FIXED ASSETS   Assets and depreciation for the periods are as follows:     <table width="462" style="MARGIN:auto auto auto 1in; WIDTH:346.6pt; BORDER-COLLAPSE:collapse" cellpadding="0" cellspacing="0"> <tr style="HEIGHT:13.2pt"> <td width="192" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:2in; PADDING-RIGHT:5.4pt; HEIGHT:13.2pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  </td> <td width="103" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:windowtext 1pt solid; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.15pt; PADDING-RIGHT:5.4pt; HEIGHT:13.2pt; BORDER-TOP:windowtext 1pt solid; BORDER-RIGHT:windowtext 1pt solid; PADDING-TOP:0in" valign="bottom"> September 30,</td> <td width="125" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:93.75pt; PADDING-RIGHT:5.4pt; HEIGHT:13.2pt; BORDER-TOP:windowtext 1pt solid; BORDER-RIGHT:windowtext 1pt solid; PADDING-TOP:0in" valign="bottom"> March 31,</td></tr> <tr style="HEIGHT:13.2pt"> <td width="192" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:2in; PADDING-RIGHT:5.4pt; HEIGHT:13.2pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  </td> <td width="103" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:windowtext 1pt solid; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.15pt; PADDING-RIGHT:5.4pt; HEIGHT:13.2pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:windowtext 1pt solid; PADDING-TOP:0in" valign="top"> 2011</td> <td width="125" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:93.75pt; PADDING-RIGHT:5.4pt; HEIGHT:13.2pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:windowtext 1pt solid; PADDING-TOP:0in" valign="top"> 2011</td></tr> <tr style="HEIGHT:13.2pt"> <td width="192" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:windowtext 1pt solid; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:2in; PADDING-RIGHT:5.4pt; HEIGHT:13.2pt; BORDER-TOP:windowtext 1pt solid; BORDER-RIGHT:windowtext 1pt solid; PADDING-TOP:0in" valign="bottom">   Computer/office equipment</td> <td width="103" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.15pt; PADDING-RIGHT:5.4pt; HEIGHT:13.2pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:windowtext 1pt solid; PADDING-TOP:0in" valign="bottom">  $              10,112 </td> <td width="125" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:93.75pt; PADDING-RIGHT:5.4pt; HEIGHT:13.2pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:windowtext 1pt solid; PADDING-TOP:0in" valign="bottom">  $               6,912 </td></tr> <tr style="HEIGHT:13.2pt"> <td width="192" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:windowtext 1pt solid; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:2in; PADDING-RIGHT:5.4pt; HEIGHT:13.2pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:windowtext 1pt solid; PADDING-TOP:0in" valign="bottom">   Server equipment</td> <td width="103" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.15pt; PADDING-RIGHT:5.4pt; HEIGHT:13.2pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:windowtext 1pt solid; PADDING-TOP:0in" valign="bottom"> 169,680 </td> <td width="125" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:93.75pt; PADDING-RIGHT:5.4pt; HEIGHT:13.2pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:windowtext 1pt solid; PADDING-TOP:0in" valign="bottom"> 182,800 </td></tr> <tr style="HEIGHT:13.2pt"> <td width="192" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:windowtext 1pt solid; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:2in; PADDING-RIGHT:5.4pt; HEIGHT:13.2pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:windowtext 1pt solid; PADDING-TOP:0in" valign="bottom">   Software</td> <td width="103" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.15pt; PADDING-RIGHT:5.4pt; HEIGHT:13.2pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:windowtext 1pt solid; PADDING-TOP:0in" valign="bottom"> 127,355 </td> <td width="125" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:93.75pt; PADDING-RIGHT:5.4pt; HEIGHT:13.2pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:windowtext 1pt solid; PADDING-TOP:0in" valign="bottom"> 127,355 </td></tr> <tr style="HEIGHT:13.2pt"> <td width="192" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:windowtext 1pt solid; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:2in; PADDING-RIGHT:5.4pt; HEIGHT:13.2pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:windowtext 1pt solid; PADDING-TOP:0in" valign="bottom">   Accumulated depreciation</td> <td width="103" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.15pt; PADDING-RIGHT:5.4pt; HEIGHT:13.2pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:windowtext 1pt solid; PADDING-TOP:0in" valign="bottom">  (212,815)</td> <td width="125" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:93.75pt; PADDING-RIGHT:5.4pt; HEIGHT:13.2pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:windowtext 1pt solid; PADDING-TOP:0in" valign="bottom"> (208,577)</td></tr> <tr style="HEIGHT:13.8pt"> <td width="192" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:windowtext 1pt solid; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:2in; PADDING-RIGHT:5.4pt; HEIGHT:13.8pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:windowtext 1pt solid; PADDING-TOP:0in" valign="bottom">    Total Fixed Assets</td> <td width="103" style="BORDER-BOTTOM:windowtext 2.25pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:77.15pt; PADDING-RIGHT:5.4pt; HEIGHT:13.8pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:windowtext 1pt solid; PADDING-TOP:0in" valign="bottom">  $           94,332 </td> <td width="125" style="BORDER-BOTTOM:windowtext 2.25pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:93.75pt; PADDING-RIGHT:5.4pt; HEIGHT:13.8pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:windowtext 1pt solid; PADDING-TOP:0in" valign="bottom">  $           108,490 </td></tr></table>   NOTE 12 - DEPRECIATION AND AMORTIZATION EXPENSE                   During the three-month period ended September 30, 2011 and 2010, the Company had depreciation and amortization expense of $11,782 and $16,548, respectively.  For the six-month period ended September 30, 2011 and 2010, depreciation and amortization expense was $67,122 and $39,664, respectively.  These amounts were related to depreciation and amortization of fixed assets, educational software, and intellectual property for the quarter.

NOTE 5 - EDUCATIONAL SOFTWARE Educational software was purchased by the Company as a part of its acquisition of 511092 N.B. LTD. In addition, the Company has internally developed education computer programs and student exercises to be accessed on the Internet. In accordance with financial accounting standards pertaining to internally developed software, the costs associated with research and initial feasibility of the programs and student exercises are expensed as incurred. Once economic feasibility has been determined, the costs to develop the programs and student exercises are capitalized until the software is ready for sale. At that point, the development costs are reported at the lower of unamortized cost or net realizable value. Capitalized programs and student exercise inventory items are amortized on a straight-line basis over the estimated useful life of the program or exercise, generally 24 to 48 months. NOTE 6 - GOODWILL   The entire goodwill balance of $202,688 at September 30, 2011 and March 31, 2011, which is not deductible for tax purposes due to the purchase being completed through the exchange of stock, is related to the Companys acquisition of PCS LabMentors in November 2005. Included within this amount of goodwill are capital costs associated with the acquisition. The capitalized costs were incurred for accounting, consulting and legal fees associated with the transaction. With the acquisition of PCS LabMentors, the Company gained LabMentors significant interest in the technical college market and increased the Companys products available for sale to educational outlets. The Company also obtained the information technology and programming expertise of LabMentors workforce, gained additional cost optimization and gained greater market flexibility in optimizing market information and access to collegiate level sales.   Generally accepted accounting standards require that a two-step impairment test be performed annually or whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. The first step of the test for impairment compares the book value of the Company to its estimated fair value.  The second step of the goodwill impairment test, which is only required when the net book value of the item exceeds the fair value, compares the implied fair value of goodwill to its book value to determine if an impairment is required.   The Company undertook a Goodwill impairment review during fiscal year 2011. After reviewing current operating losses and future growth potential of the subsidiary, the Company determined that impairment was not necessary.

NOTE 7 - ACCRUED EXPENSES                                 Accrued expenses for the periods are as follows:     <table width="484" style="MARGIN:auto auto auto 0.35in; WIDTH:362.7pt; BORDER-COLLAPSE:collapse" cellpadding="0" cellspacing="0"> <tr style="HEIGHT:13.2pt"> <td width="201" style="BORDER-RIGHT:#ece9d8; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:150.75pt; PADDING-TOP:0in; BORDER-BOTTOM:#ece9d8; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent" valign="bottom">  </td> <td width="139" style="BORDER-RIGHT:windowtext 1pt solid; PADDING-RIGHT:5.4pt; BORDER-TOP:windowtext 1pt solid; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:windowtext 1pt solid; WIDTH:103.9pt; PADDING-TOP:0in; BORDER-BOTTOM:#ece9d8; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent" valign="bottom"> September 30,</td> <td width="144" style="BORDER-RIGHT:windowtext 1pt solid; PADDING-RIGHT:5.4pt; BORDER-TOP:windowtext 1pt solid; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:108.05pt; PADDING-TOP:0in; BORDER-BOTTOM:#ece9d8; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent" valign="bottom"> March 31,</td></tr> <tr style="HEIGHT:13.2pt"> <td width="201" style="BORDER-RIGHT:#ece9d8; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:150.75pt; PADDING-TOP:0in; BORDER-BOTTOM:#ece9d8; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent" valign="bottom">  </td> <td width="139" style="BORDER-RIGHT:windowtext 1pt solid; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:windowtext 1pt solid; WIDTH:103.9pt; PADDING-TOP:0in; BORDER-BOTTOM:windowtext 1pt solid; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent" valign="bottom"> 2011</td> <td width="144" style="BORDER-RIGHT:windowtext 1pt solid; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:108.05pt; PADDING-TOP:0in; BORDER-BOTTOM:windowtext 1pt solid; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent" valign="bottom"> 2011</td></tr> <tr style="HEIGHT:13.2pt"> <td width="201" style="BORDER-RIGHT:windowtext 1pt solid; PADDING-RIGHT:5.4pt; BORDER-TOP:windowtext 1pt solid; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:windowtext 1pt solid; WIDTH:150.75pt; PADDING-TOP:0in; BORDER-BOTTOM:windowtext 1pt solid; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent" valign="bottom"> Credit card debt</td> <td width="139" style="BORDER-RIGHT:windowtext 1pt solid; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:103.9pt; PADDING-TOP:0in; BORDER-BOTTOM:windowtext 1pt solid; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent" valign="bottom">  $              54,817 </td> <td width="144" style="BORDER-RIGHT:windowtext 1pt solid; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:108.05pt; PADDING-TOP:0in; BORDER-BOTTOM:windowtext 1pt solid; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent" valign="bottom">  $             39,768 </td></tr> <tr style="HEIGHT:13.2pt"> <td width="201" style="BORDER-RIGHT:windowtext 1pt solid; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:windowtext 1pt solid; WIDTH:150.75pt; PADDING-TOP:0in; BORDER-BOTTOM:windowtext 1pt solid; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent" valign="bottom"> Class action settlement</td> <td width="139" style="BORDER-RIGHT:windowtext 1pt solid; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:103.9pt; PADDING-TOP:0in; BORDER-BOTTOM:windowtext 1pt solid; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent" valign="bottom"> 78,000</td> <td width="144" style="BORDER-RIGHT:windowtext 1pt solid; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:108.05pt; PADDING-TOP:0in; BORDER-BOTTOM:windowtext 1pt solid; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent" valign="bottom"> -</td></tr> <tr style="HEIGHT:13.2pt"> <td width="201" style="BORDER-RIGHT:windowtext 1pt solid; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:windowtext 1pt solid; WIDTH:150.75pt; PADDING-TOP:0in; BORDER-BOTTOM:windowtext 1pt solid; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent" valign="bottom"> Sales tax payable </td> <td width="139" style="BORDER-RIGHT:windowtext 1pt solid; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:103.9pt; PADDING-TOP:0in; BORDER-BOTTOM:windowtext 1pt solid; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent" valign="bottom">                  25,729 </td> <td width="144" style="BORDER-RIGHT:windowtext 1pt solid; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:108.05pt; PADDING-TOP:0in; BORDER-BOTTOM:windowtext 1pt solid; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent" valign="bottom">               105,377 </td></tr> <tr style="HEIGHT:13.2pt"> <td width="201" style="BORDER-RIGHT:windowtext 1pt solid; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:windowtext 1pt solid; WIDTH:150.75pt; PADDING-TOP:0in; BORDER-BOTTOM:windowtext 1pt solid; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent" valign="bottom"> Interest payable </td> <td width="139" style="BORDER-RIGHT:windowtext 1pt solid; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:103.9pt; PADDING-TOP:0in; BORDER-BOTTOM:windowtext 1pt solid; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent" valign="bottom">                           13,735</td> <td width="144" style="BORDER-RIGHT:windowtext 1pt solid; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:108.05pt; PADDING-TOP:0in; BORDER-BOTTOM:windowtext 1pt solid; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent" valign="bottom">                   1,000 </td></tr> <tr style="HEIGHT:13.2pt"> <td width="201" style="BORDER-RIGHT:windowtext 1pt solid; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:windowtext 1pt solid; WIDTH:150.75pt; PADDING-TOP:0in; BORDER-BOTTOM:windowtext 1pt solid; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent" valign="bottom"> Professional fees: legal & accounting</td> <td width="139" style="BORDER-RIGHT:windowtext 1pt solid; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:103.9pt; PADDING-TOP:0in; BORDER-BOTTOM:windowtext 1pt solid; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent" valign="bottom">                    1,114 </td> <td width="144" style="BORDER-RIGHT:windowtext 1pt solid; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:108.05pt; PADDING-TOP:0in; BORDER-BOTTOM:windowtext 1pt solid; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent" valign="bottom">                       482 </td></tr> <tr style="HEIGHT:13.2pt"> <td width="201" style="BORDER-RIGHT:windowtext 1pt solid; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:windowtext 1pt solid; WIDTH:150.75pt; PADDING-TOP:0in; BORDER-BOTTOM:windowtext 1pt solid; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent" valign="bottom"> BOE printer payout </td> <td width="139" style="BORDER-RIGHT:windowtext 1pt solid; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:103.9pt; PADDING-TOP:0in; BORDER-BOTTOM:windowtext 1pt solid; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent" valign="bottom">                           -   </td> <td width="144" style="BORDER-RIGHT:windowtext 1pt solid; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:108.05pt; PADDING-TOP:0in; BORDER-BOTTOM:windowtext 1pt solid; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent" valign="bottom">                   2,439 </td></tr> <tr style="HEIGHT:13.8pt"> <td width="201" style="BORDER-RIGHT:windowtext 1pt solid; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:windowtext 1pt solid; WIDTH:150.75pt; PADDING-TOP:0in; BORDER-BOTTOM:windowtext 1pt solid; HEIGHT:13.8pt; BACKGROUND-COLOR:transparent" valign="bottom"> Total Accrued Expenses </td> <td width="139" style="BORDER-RIGHT:windowtext 1pt solid; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:103.9pt; PADDING-TOP:0in; BORDER-BOTTOM:windowtext 2.25pt double; HEIGHT:13.8pt; BACKGROUND-COLOR:transparent" valign="bottom">  $           173,395 </td> <td width="144" style="BORDER-RIGHT:windowtext 1pt solid; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:108.05pt; PADDING-TOP:0in; BORDER-BOTTOM:windowtext 2.25pt double; HEIGHT:13.8pt; BACKGROUND-COLOR:transparent" valign="bottom">  $           149,066 </td></tr></table>   NOTE 8 NOTES PAYABLE   Notes payable consisted of the following:   <table width="100%" style="WIDTH:100%; BORDER-COLLAPSE:collapse" cellpadding="0" cellspacing="0"> <tr style="HEIGHT:13.2pt"> <td width="46%" style="BORDER-RIGHT:#ece9d8; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:46.44%; PADDING-TOP:0in; BORDER-BOTTOM:#ece9d8; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent" valign="bottom">  </td> <td width="13%" style="BORDER-RIGHT:#ece9d8; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:13.96%; PADDING-TOP:0in; BORDER-BOTTOM:#ece9d8; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent">  September 30, </td> <td width="16%" style="BORDER-RIGHT:#ece9d8; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:16.46%; PADDING-TOP:0in; BORDER-BOTTOM:#ece9d8; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent">  March 31, </td></tr> <tr style="HEIGHT:13.2pt"> <td width="46%" style="BORDER-RIGHT:#ece9d8; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:46.44%; PADDING-TOP:0in; BORDER-BOTTOM:#ece9d8; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent" valign="bottom">  </td> <td width="13%" style="BORDER-RIGHT:#ece9d8; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:13.96%; PADDING-TOP:0in; BORDER-BOTTOM:windowtext 1pt solid; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent"> 2011</td> <td width="16%" style="BORDER-RIGHT:#ece9d8; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:16.46%; PADDING-TOP:0in; BORDER-BOTTOM:windowtext 1pt solid; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent"> 2011</td></tr> <tr style="HEIGHT:13.2pt"> <td width="46%" style="BORDER-RIGHT:#ece9d8; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:46.44%; PADDING-TOP:0in; BORDER-BOTTOM:#ece9d8; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent" valign="bottom">  Note Payable to Marthas Separate Property Trust </td> <td width="13%" style="BORDER-RIGHT:#ece9d8; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:13.96%; PADDING-TOP:0in; BORDER-BOTTOM:#ece9d8; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent">  $                  -   </td> <td width="16%" style="BORDER-RIGHT:#ece9d8; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:16.46%; PADDING-TOP:0in; BORDER-BOTTOM:#ece9d8; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent">  $            100,000 </td></tr> <tr style="HEIGHT:13.2pt"> <td width="46%" style="BORDER-RIGHT:#ece9d8; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:46.44%; PADDING-TOP:0in; BORDER-BOTTOM:#ece9d8; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent"> Line of Credit</td> <td width="13%" style="BORDER-RIGHT:#ece9d8; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:13.96%; PADDING-TOP:0in; BORDER-BOTTOM:#ece9d8; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent" valign="bottom"> 39,050</td> <td width="16%" style="BORDER-RIGHT:#ece9d8; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:16.46%; PADDING-TOP:0in; BORDER-BOTTOM:#ece9d8; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent"> -</td></tr> <tr style="HEIGHT:13.2pt"> <td width="46%" style="BORDER-RIGHT:#ece9d8; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:46.44%; PADDING-TOP:0in; BORDER-BOTTOM:#ece9d8; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent">  Notes Payable to individual investors </td> <td width="13%" style="BORDER-RIGHT:#ece9d8; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:13.96%; PADDING-TOP:0in; BORDER-BOTTOM:#ece9d8; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent" valign="bottom">           315,000 </td> <td width="16%" style="BORDER-RIGHT:#ece9d8; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:16.46%; PADDING-TOP:0in; BORDER-BOTTOM:#ece9d8; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent">                215,000 </td></tr> <tr style="HEIGHT:13.2pt"> <td width="46%" style="BORDER-RIGHT:#ece9d8; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:46.44%; PADDING-TOP:0in; BORDER-BOTTOM:#ece9d8; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent">  Debt discount </td> <td width="13%" style="BORDER-RIGHT:#ece9d8; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:13.96%; PADDING-TOP:0in; BORDER-BOTTOM:#ece9d8; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent" valign="bottom">           -</td> <td width="16%" style="BORDER-RIGHT:#ece9d8; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:16.46%; PADDING-TOP:0in; BORDER-BOTTOM:#ece9d8; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent">              (125,607)</td></tr> <tr style="HEIGHT:13.2pt"> <td width="46%" style="BORDER-RIGHT:#ece9d8; PADDING-RIGHT:5.4pt; BORDER-TOP:#ece9d8; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:46.44%; PADDING-TOP:0in; BORDER-BOTTOM:#ece9d8; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent">  Total Notes Payable </td> <td width="13%" style="BORDER-RIGHT:#ece9d8; PADDING-RIGHT:5.4pt; BORDER-TOP:windowtext 1pt solid; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:13.96%; PADDING-TOP:0in; BORDER-BOTTOM:windowtext 2.25pt double; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent" valign="bottom">  $      354,050</td> <td width="16%" style="BORDER-RIGHT:#ece9d8; PADDING-RIGHT:5.4pt; BORDER-TOP:windowtext 1pt solid; PADDING-LEFT:5.4pt; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:16.46%; PADDING-TOP:0in; BORDER-BOTTOM:windowtext 2.25pt double; HEIGHT:13.2pt; BACKGROUND-COLOR:transparent">  $            189,393 </td></tr></table>                   On April 11, 2011, the Company repaid that certain note dated March 7, 2011, in the amount of $101,458. The payment consisted of $100,000 in principal and $1,458 in interest. The interest paid included $1,000 that was accrued as of March 31, 2011, in Accrued Expenses and was expensed in the previous period.                   On June 20, 2011 the Company entered into a convertible promissory note in the amount of $100,000.  The note bears interest at ten percent (10.0%) per annum and includes attached warrants to purchase two shares of restricted Rule 144 common stock for every dollar loaned, at a rate of $0.15 per share, for a total of 200,000 restricted Rule 144 common shares. The Note was due on August 20, 2011. At the Lenders sole option, Lender may elect to receive payment of this Note and all accrued interest on the due date in restricted Rule 144 common stock of the Borrower at the price per share of said restricted Rule 144 common stock at same rate as the warrants. The warrants expire 36 months from date of agreement. The note was evaluated for embedded derivatives in accordance with ASC 815 and was found to not include any embedded derivatives.  The Company recognized a discount on the debt issued, which was composed of an embedded beneficial conversion feature and attached warrants.  The Company measured the beneficial conversion feature by allocating a portion of the proceeds equal to the intrinsic value of the feature to additional paid-in-capital.  The intrinsic value of the feature was calculated on the commitment date using the effective conversion price of the notes.  This intrinsic value is limited to the portion of the proceeds allocated to the notes, and was calculated as $40,000.  The warrants attached to the notes were valued using the Black Scholes Valuation Model, resulting in a fair value of $36,138.  On September 30, 2011 the due date of this note was extended to November 1, 2011 at the same ten percent (10.0%) per annum rate.  As part of the extension specific accounts receivable were pledged as collateral on the note and as consideration for the extension, additional warrants to purchase two shares of restricted Rule 144 common stock for every dollar loaned, at a rate of $0.15 per share, for a total of 200,000 restricted Rule 144 common shares were granted to the Lender.  The attached warrants were valued using the Black Scholes Valuation Model, resulting in a fair value of $28,216 that was expensed at date of issue.  The note was repaid in full on November 7, 2011, the same day as the receivable that had been pledged as collateral was collected.                   The total amount of the debt discount calculated upon issuance of the promissory note during the period was $76,138.  This debt discount was fully charged to interest expense during the period with $13,730 amortized during the three months ended June 30, 2011 and the remaining $62,408 amortized during the three months ended September 30, 2011.  During the three months ended June 30, 2011, the total debt discount amortization on all other promissory notes previously issued was $125,607.  Amortization of the debt discount is calculated using the effective interest method.                                  On October 27, 2011, the Company extended the due date on certain convertible Notes Payable in existence at March 31, 2011 in the aggregate amount of $215,000. The notes are convertible into common stock at a rate of $0.15 per share.  These notes were originally due on June 29, 2011, subsequently extended to October 27, and will now mature on November 27, 2011. In consideration for the first note extension the Company issued an additional 430,000 in restricted Rule 144 common stock warrants. The restricted Rule 144 common stock warrants allow for the purchase of one share of restricted Rule 144 common stock at $0.15 per restricted Rule 144 common stock warrant. The warrants expire 36 months from the date of the original warrant agreement.  The fair market value of these warrants was calculated using the Black Scholes Valuation Model, resulting in an expense of $61,995 during the quarter ended June 30, 2011.  No additional warrants were issued in connection with the most recent extension.   NOTE 14 INTEREST EXPENSE   On April 11, 2011, the Company repaid that certain note dated March 7, 2011, in the amount of $101,458. The payment consisted of $100,000 in principal and $1,458 in interest. The interest paid included $1,000 that was accrued as of March 31, 2011, in Accrued Expenses and was expensed in the previous period.

NOTE 9 - COMMITMENTS AND CONTINGENCIES   a. Operating Lease Obligation   The Company leases its main office under a non-cancelable lease agreement accounted for as an operating lease. The lease expires in May 2012. Rent expense for the corporate offices was $32,291 and $30,303 for the quarter ended September 30, 2011 and 2010, and $63,170 and $60,270 for the six months ended September 30, 2011 and 2010, respectively.   The Company leases additional warehouse space in Boise, Idaho. This warehouse space consists of approximately 2,880 square feet. The lease expires in June 2012. Rent expense for the warehouse was $4,200 and $5,136 for the quarters ended September 30, 2011 and 2010, and $8,400 and $9,336 for the six-months ended September 30, 2011 and 2010, respectively.   Effective March 31, 2010, the Company relinquished its leased space for the LabMentors subsidiary located in Fredericton, New Brunswick, Canada. For the period April 2010 through September 2010 the employees of LabMentors worked from their respective homes. There was no rent expense for the six-month period ending September 30, 2010.  Effective October, 2010, LabMentors entered into a five year office lease.  The rent is to be paid in Canadian dollars.  Rent expense, converted to USD, for LabMentors was $4,601 for the quarter ending September 30, 2011 and $9,274 for the six months then ended.   <table width="256" style="WIDTH:192.25pt; BORDER-COLLAPSE:collapse" cellpadding="0" cellspacing="0"> <tr style="HEIGHT:15pt"> <td width="256" colspan="2" style="BORDER-RIGHT:#ece9d8; PADDING-RIGHT:0in; BORDER-TOP:#ece9d8; PADDING-LEFT:0in; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:192.25pt; PADDING-TOP:0in; BORDER-BOTTOM:#ece9d8; HEIGHT:15pt; BACKGROUND-COLOR:transparent" valign="bottom"> Minimum lease obligation</td></tr> <tr style="HEIGHT:7.6pt"> <td width="256" colspan="2" style="BORDER-RIGHT:#ece9d8; PADDING-RIGHT:0in; BORDER-TOP:#ece9d8; PADDING-LEFT:0in; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:192.25pt; PADDING-TOP:0in; BORDER-BOTTOM:#ece9d8; HEIGHT:7.6pt; BACKGROUND-COLOR:transparent" valign="bottom"> over the next 5 years</td></tr> <tr style="HEIGHT:15pt"> <td width="127" style="BORDER-RIGHT:#ece9d8; PADDING-RIGHT:0in; BORDER-TOP:#ece9d8; PADDING-LEFT:0in; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:95.3pt; PADDING-TOP:0in; BORDER-BOTTOM:#ece9d8; HEIGHT:15pt; BACKGROUND-COLOR:transparent" valign="bottom">  </td> <td style="BORDER-RIGHT:#ece9d8; PADDING-RIGHT:0in; BORDER-TOP:#ece9d8; PADDING-LEFT:0in; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; PADDING-TOP:0in; BORDER-BOTTOM:#ece9d8; HEIGHT:15pt; BACKGROUND-COLOR:transparent" valign="bottom">  </td></tr> <tr style="HEIGHT:3.2pt"> <td width="127" style="BORDER-RIGHT:#ece9d8; PADDING-RIGHT:0in; BORDER-TOP:#ece9d8; PADDING-LEFT:0in; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:95.3pt; PADDING-TOP:0in; BORDER-BOTTOM:windowtext 1pt solid; HEIGHT:3.2pt; BACKGROUND-COLOR:transparent" valign="bottom"> Fiscal Year   </td> <td style="BORDER-RIGHT:#ece9d8; PADDING-RIGHT:0in; BORDER-TOP:#ece9d8; PADDING-LEFT:0in; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; PADDING-TOP:0in; BORDER-BOTTOM:windowtext 1pt solid; HEIGHT:3.2pt; BACKGROUND-COLOR:transparent" valign="bottom">               Amount (USD)</td></tr> <tr style="HEIGHT:15pt"> <td width="127" style="BORDER-RIGHT:#ece9d8; PADDING-RIGHT:0in; BORDER-TOP:#ece9d8; PADDING-LEFT:0in; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:95.3pt; PADDING-TOP:0in; BORDER-BOTTOM:#ece9d8; HEIGHT:15pt; BACKGROUND-COLOR:transparent" valign="bottom"> 2012</td> <td style="BORDER-RIGHT:#ece9d8; PADDING-RIGHT:0in; BORDER-TOP:#ece9d8; PADDING-LEFT:0in; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; PADDING-TOP:0in; BORDER-BOTTOM:#ece9d8; HEIGHT:15pt; BACKGROUND-COLOR:transparent" valign="bottom"> $      171,514</td></tr> <tr style="HEIGHT:15pt"> <td width="127" style="BORDER-RIGHT:#ece9d8; PADDING-RIGHT:0in; BORDER-TOP:#ece9d8; PADDING-LEFT:0in; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:95.3pt; PADDING-TOP:0in; BORDER-BOTTOM:#ece9d8; HEIGHT:15pt; BACKGROUND-COLOR:transparent" valign="bottom"> 2013</td> <td style="BORDER-RIGHT:#ece9d8; PADDING-RIGHT:0in; BORDER-TOP:#ece9d8; PADDING-LEFT:0in; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; PADDING-TOP:0in; BORDER-BOTTOM:#ece9d8; HEIGHT:15pt; BACKGROUND-COLOR:transparent" valign="bottom"> 50,522</td></tr> <tr style="HEIGHT:15pt"> <td width="127" style="BORDER-RIGHT:#ece9d8; PADDING-RIGHT:0in; BORDER-TOP:#ece9d8; PADDING-LEFT:0in; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:95.3pt; PADDING-TOP:0in; BORDER-BOTTOM:#ece9d8; HEIGHT:15pt; BACKGROUND-COLOR:transparent" valign="bottom"> 2014</td> <td style="BORDER-RIGHT:#ece9d8; PADDING-RIGHT:0in; BORDER-TOP:#ece9d8; PADDING-LEFT:0in; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; PADDING-TOP:0in; BORDER-BOTTOM:#ece9d8; HEIGHT:15pt; BACKGROUND-COLOR:transparent" valign="bottom"> 25,980</td></tr> <tr style="HEIGHT:15pt"> <td width="127" style="BORDER-RIGHT:#ece9d8; PADDING-RIGHT:0in; BORDER-TOP:#ece9d8; PADDING-LEFT:0in; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:95.3pt; PADDING-TOP:0in; BORDER-BOTTOM:#ece9d8; HEIGHT:15pt; BACKGROUND-COLOR:transparent" valign="bottom"> 2015</td> <td style="BORDER-RIGHT:#ece9d8; PADDING-RIGHT:0in; BORDER-TOP:#ece9d8; PADDING-LEFT:0in; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; PADDING-TOP:0in; BORDER-BOTTOM:#ece9d8; HEIGHT:15pt; BACKGROUND-COLOR:transparent" valign="bottom"> 28,146</td></tr> <tr style="HEIGHT:15.75pt"> <td width="127" style="BORDER-RIGHT:#ece9d8; PADDING-RIGHT:0in; BORDER-TOP:#ece9d8; PADDING-LEFT:0in; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; WIDTH:95.3pt; PADDING-TOP:0in; BORDER-BOTTOM:#ece9d8; HEIGHT:15.75pt; BACKGROUND-COLOR:transparent" valign="bottom"> 2016</td> <td style="BORDER-RIGHT:#ece9d8; PADDING-RIGHT:0in; BORDER-TOP:#ece9d8; PADDING-LEFT:0in; PADDING-BOTTOM:0in; BORDER-LEFT:#ece9d8; PADDING-TOP:0in; BORDER-BOTTOM:#ece9d8; HEIGHT:15.75pt; BACKGROUND-COLOR:transparent" valign="bottom"> 14,616</td></tr></table>   b. Litigation   (i) The Company previously announced that on August 27, 2010, it obtained a copy of a complaint filed by the U.S. Securities and Exchange Commission (SEC) commencing a civil lawsuit against PCS, its Chief Executive Officer Anthony A. Maher, and its former Chief Financial Officer Shannon Stith (Parties).  The complaint (Case 1:10-cv-00433-CWD) was filed in the United States District Court For The District Of Idaho.  The lawsuit involves disclosures made by the Company concerning its March 26, 2007 License Agreement with Global Techniques dba PCS Middle East (PCS ME).  The complaint alleges: 1) the Parties violated Section 10(b) of the Exchange Act [15 U.S.C. § 78j(b)] and Rule 10b-5 thereunder [17 C.F.R. § 240.10b-5], and, in doing so, the Parties are alleged to have committed fraud in connection with the purchase and sale of securities; 2) the Parties violated Section 13(a) of the Exchange Act [15 U.S.C. § 78m(a)] and Rules 12b-20, 13a-1, and 13a-11 thereunder [17 C.F.R. 240.12b-20, 240.13a-1, and 240.13a-11] by making alleged false filings with the SEC and aiding and abetting false filings with the SEC; and 3) Mr. Maher and Ms. Stith violated Section 13(a) of the Exchange Act [15 U.S.C. § 78m(a)] and Rule 13a-14 thereunder [17 C.F.R. § 240.13a-14] in making false certifications of an annual report.  The complaint seeks a permanent injunction, civil money penalties pursuant to Section 21(d)(3) of the Exchange Act, and a bar against Mr. Maher and Ms. Stith from serving as an officer or director of any issuer that has a class of securities registered pursuant to Section 12 of the Exchange Act, as amended, or that is required to file reports pursuant to Section 15(d) of the Exchange Act. On April 28, 2011 and May 24, 2011, the Company participated in Court-ordered settlement conferences with representatives of the SEC and has reached a tentative agreement under which there will be no material financial impact to the Company. On May 25, 2011, the Court entered a consent judgment against Ms. Stith: (1) permanently enjoining her from aiding and abetting any violation of Section13(a) of the Exchange Act, and Rules 12b-20, 13a-1 and 13a-11 promulgated thereunder, (2) permanently enjoining her from violating Section 13(a) of the Exchange Act and Rule 13a-14 promulgated thereunder, and (3) ordering her to pay a civil penalty pursuant to Section 21(d)(3) of the Exchange Act in an amount that will be determined by the Court.   Under its bylaws, PCS is obligated, subject to certain exceptions and conditions, to indemnify and advance expenses to current and former officers and directors in connection with the SEC suit.   The costs incurred by PCS in addressing the SEC suit may have a material adverse effect on PCS business, financial position, results of operations and cash flows (including its liquidity and its plan of operation as outlined in managements discussion and analysis in PCS most recent 10-K and 10-Q reports).               (ii) Class Action Lawsuit:  The Company, along with its former CEO and former CFO, was named in a class action lawsuit (Niederklein v. PCS Edventures!.com, Inc., et al., U.S. District Court for the District of Idaho, Case 1:10-cv-00479-CWD).  The class action was brought on behalf of shareholders who purchased shares of the Companys common stock during the period between March 28, 2007 and August 15, 2007.  On February 24, 2011, the Court granted the motion of Moustafa Salem to serve as the lead plaintiff.  On June 8, 2011, the lead plaintiff filed a motion to voluntarily dismiss the former CFO without prejudice from the lawsuit, which the Court has granted.    In September, the Company announced that it had entered into an agreement to settle the class action lawsuit, subject to further proceedings and approval by the Court.  While the Company denies the allegations made in the class action lawsuit, the settlement was entered to eliminate the burden and expense of further litigation.  If the settlement receives final approval the Company and its insurance carrier are obligated to pay the sum of $665,000 in full settlement of the class action.  On October 5, 2011, the Court granted preliminary approval to the settlement, approved the notices that would be sent to potential class members and scheduled the Settlement Fairness Hearing for February 22, 2012, at which time the Court will decide whether to grant final approval.                   Under its bylaws, PCS is obligated, subject to certain exceptions and conditions, to indemnify and advance expenses to current and former officers and directors in connection with this suit.   The costs incurred by PCS in addressing this suit may have a material adverse effect on PCS business, financial position, results of operations and cash flows (including its liquidity and its plan of operation as outlined in managements discussion and analysis in PCS most recent 10-K and 10-Q reports).   The Company established a reserve in other expense during the quarter ended September 30, 2011 of ($78,000) to cover the anticipated cost of settling both the SEC lawsuit and the Class Action suit against the Company.    c. Contingencies   The Company is currently working with the State of California and a private consulting firm specializing in California State sales and use tax in relation to a review of sales and use tax for our California customers during the period April 1, 2002 through June 30, 2011.  During this period, there was an estimated $0.6 million in reportable sales in which the Company did not file or collect sales and use tax, as required by California State law. The ongoing review has determined that approximately $60,000 in prior period sales and use tax, including interest and late fees, is due to the California State Board of Equalization (BOE) as of June 30, 2011. Of this amount the Company was successful in collecting approximately $41,000 from prior customers. A check in the amount of $41,472.83 was mailed to the BOE on August 31, 2011 and applied against the liability leaving a balance of $7,146.44 in sales and use tax and $13,315.87 in interest as of September 30, 2011. The Company was able to work with the BOE to have all penalties allotted, relieved from the account. The estimated recognized loss due to the inability to collect from customers was decreased to adjust the reported loss during fiscal year 2011 from $30,000 to approximately $7,100 during the quarter ending September 30, 2011.  The Company is working with the BOE to implement a payment plan to satisfy the outstanding liability in order to remain in good standing with the State of California.

NOTE 11 - BASIC AND DILUTED NET LOSS PER COMMON SHARE                             Basic and diluted net loss per common share for the three-month periods ended September 30, 2011 and 2010, are based on 43,009,239 and 40,838,176 respectively, of weighted average common shares outstanding. No adjustment has been made for any common stock equivalents outstanding because their effects would be antidilutive.   Basic and diluted net loss per common share for the six-month periods ended September 30, 2011 and 2010, are based on 42,919,612 and 40,520,096, respectively, of weighted average common shares outstanding.  No adjustment has been made for any common stock equivalents outstanding because their effects would be antidilutive.

NOTE 10 - STOCKHOLDERS EQUITY                 The Company is required to recognize expense of options or similar equity instruments issued to employees using the fair-value-based method of accounting for stock-based payments in compliance with the financial accounting standard pertaining to share-based payments. This standard covers a wide range of share-based compensation arrangements including share options, restricted share plans, performance-based awards, share appreciation rights, and employee share purchase plans. Application of this standard requires significant judgment regarding the assumptions used in the selected option pricing model, including stock price volatility and employee exercise behavior. Most of these inputs are either highly dependent on the current economic environment at the date of grant or forward-looking over the expected term of the award.                 During the six-month period ended September 30, 2011, the Company issued 466,245 shares of common stock for services, valued at $103,198, based on the closing price of the Companys common stock on the date of grant.  The Company recognized a loss of $8,560 upon the issuance of these shares as the fair market value of the shares granted exceeded the value of services on the date of grant.  Of these 466,245 shares of common stock, 133,543 were issued for services prior to March 31, 2011 and were recognized as an expense and included in Stock Payable for the year ended March 31, 2011. These shares were valued at $13,918, based on the fair market value on the date of grant.  The Company also accrued an amount of $23,582 during the period related to shares subscribed for services performed.  These shares were valued based on the fair market value on the date of grant and recognized in Stock Payable.                  During the six-month period ended September 30, 2011, the Company received $36,000 for the exercise of 240,000 outstanding warrants.  These warrants were not issued during the period and were recorded in Stock Payable as of September 30, 2011. During the six-month period ended September 30, 2011, the Company issued 50,000 shares of restricted Rule 144 common stock to an officer, at $0.10 per share. The officer purchased the restricted Rule 144 common stock for cash in fiscal year 2011 and the purchase was included in Stock Payable during the year ended March 31, 2011 in the amount of $5,000.   During the six-month period ended September 30, 2011, the Company issued 30,000 shares of restricted Rule 144 common stock to a consultant at $0.10 per share. The consultant had purchased the restricted Rule 144 common stock for cash in fiscal year 2011 and the purchase was included in Stock Payable during the year ended March 31, 2011 in the amount of $3,000.   During the six-month period ending September 30, 2011, the Company recognized $76,138 in debt discount. The debt discount was calculated upon issuance of a promissory note in the amount of $100,000 on June 20, 2011. See Note 8.   During the six-month period ended September 30, 2011, the Company expensed amounts related to stock options granted in the current period as well as prior periods valued at $90,689   During the six-month period ended September 30, 2011, the Company expensed amounts related to warrants granted to holders of promissory notes as consideration in exchange for an extension of the maturity date of the notes valued at $90,211.    During the six-month period ended September 30, 2011, the Company recognized $45,000 of restricted stock units payable to non-management directors for services rendered at a rate of one share of common stock for each restricted stock unit.  Each restricted stock unit is valued at $0.85, based on the closing price of the Companys common stock at the date of grant.  These restricted stock units were awarded to non-management directors in RSU agreements on September 23, 2010.  These agreements call for payment of current year director fees via issuance of restricted stock units over a vesting period of not less than twelve months, and require continued service for twelve months and reelection at the next annual shareholder meeting.  During the six-month period ended September 30, 2011, 176,472 shares were issued in satisfaction of RSUs for which the 12 month service and reelection requirements were met.  These shares were valued at the market value on the date these requirements were met, resulting in a value of $38,824.  Stock Payable was reduced by a total of $90,000, a portion of which ($52,500) was expensed in the period ended March 31, 2011.  A gain of $51,176 was recognized upon the settlement of the amount owed.  Similar agreements are expected to be awarded for fiscal year 2012.   NOTE 13 - DILUTIVE INSTRUMENTS   Stock Options and Warrants                   The Company is required to recognize expense of options or similar equity instruments issued to employees using the fair-value-based method of accounting for stock-based payments in compliance with the financial accounting standard pertaining to share-based payments. This standard covers a wide range of share-based compensation arrangements including share options, restricted share plans, performance-based awards, share appreciation rights, and employee share purchase plans. Application of this standard requires significant judgment regarding the assumptions used in the selected option pricing model, including stock price volatility and employee exercise behavior. Most of these inputs are either highly dependent on the current economic environment at the date of grant or forward-looking over the expected term of the award.   <table width="691" style="MARGIN:auto auto auto -12.6pt; WIDTH:518.05pt; BORDER-COLLAPSE:collapse" cellpadding="0" cellspacing="0"> <tr style="HEIGHT:0.2in"> <td width="198" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:148.5pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in">  </td> <td width="74" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:55.8pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in">  </td> <td width="74" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:55.8pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in">  </td> <td width="68" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:50.8pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in">  </td> <td width="113" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:85.1pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> Total Issued</td> <td width="18" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:13.8pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in">  </td> <td width="77" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:57.45pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in">  </td> <td width="68" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:50.8pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> Not</td></tr> <tr style="HEIGHT:15.6pt"> <td width="198" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:148.5pt; PADDING-RIGHT:5.4pt; HEIGHT:15.6pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in">  </td> <td width="74" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:55.8pt; PADDING-RIGHT:5.4pt; HEIGHT:15.6pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> Issued</td> <td width="74" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:55.8pt; PADDING-RIGHT:5.4pt; HEIGHT:15.6pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> Cancelled</td> <td width="68" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:50.8pt; PADDING-RIGHT:5.4pt; HEIGHT:15.6pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> Executed</td> <td width="113" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:85.1pt; PADDING-RIGHT:5.4pt; HEIGHT:15.6pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> and Outstanding</td> <td width="18" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:13.8pt; PADDING-RIGHT:5.4pt; HEIGHT:15.6pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in">  </td> <td width="77" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:57.45pt; PADDING-RIGHT:5.4pt; HEIGHT:15.6pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> Exercisable</td> <td width="68" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:50.8pt; PADDING-RIGHT:5.4pt; HEIGHT:15.6pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> Vested</td></tr> <tr style="HEIGHT:0.2in"> <td width="198" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:148.5pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> Balance as of March 31, 2011</td> <td width="74" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:55.8pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> 23,451,655</td> <td width="74" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:55.8pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> 9,411,085</td> <td width="68" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:50.8pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> 9,432,210</td> <td width="113" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:85.1pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> 4,608,360</td> <td width="18" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:13.8pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in">  </td> <td width="77" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:57.45pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> 3,429,430</td> <td width="68" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:50.8pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> 1,178,930</td></tr> <tr style="HEIGHT:0.2in"> <td width="198" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:148.5pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  </td> <td width="74" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:55.8pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  </td> <td width="74" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:55.8pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  </td> <td width="68" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:50.8pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  </td> <td width="113" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:85.1pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  </td> <td width="18" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:13.8pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  </td> <td width="77" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:57.45pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  </td> <td width="68" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:50.8pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  </td></tr> <tr style="HEIGHT:0.2in"> <td width="198" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:148.5pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> Warrants</td> <td width="74" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:55.8pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> 1,280,000</td> <td width="74" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:55.8pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  </td> <td width="68" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:50.8pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">    240,000</td> <td width="113" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:85.1pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> 1,040,000</td> <td width="18" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:13.8pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  </td> <td width="77" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:57.45pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  </td> <td width="68" style="BORDER-BOTTOM:#ece9d8; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:50.8pt; PADDING-RIGHT:5.4pt; HEIGHT:0.2in; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in" valign="bottom">  </td></tr> <tr style="HEIGHT:15pt"> <td width="198" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:148.5pt; PADDING-RIGHT:5.4pt; HEIGHT:15pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> Common Stock</td> <td width="74" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:55.8pt; PADDING-RIGHT:5.4pt; HEIGHT:15pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> 275,000</td> <td width="74" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:55.8pt; PADDING-RIGHT:5.4pt; HEIGHT:15pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> 335,000</td> <td width="68" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:50.8pt; PADDING-RIGHT:5.4pt; HEIGHT:15pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in">  </td> <td width="113" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:85.1pt; PADDING-RIGHT:5.4pt; HEIGHT:15pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> (60,000)</td> <td width="18" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:13.8pt; PADDING-RIGHT:5.4pt; HEIGHT:15pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in">  </td> <td width="77" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:57.45pt; PADDING-RIGHT:5.4pt; HEIGHT:15pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in">  </td> <td width="68" style="BORDER-BOTTOM:windowtext 1pt solid; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:50.8pt; PADDING-RIGHT:5.4pt; HEIGHT:15pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in">  </td></tr> <tr style="HEIGHT:15pt"> <td width="198" style="BORDER-BOTTOM:windowtext 2.25pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:148.5pt; PADDING-RIGHT:5.4pt; HEIGHT:15pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> Balance as of September 30, 2011</td> <td width="74" style="BORDER-BOTTOM:windowtext 2.25pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:55.8pt; PADDING-RIGHT:5.4pt; HEIGHT:15pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> 25,006,655</td> <td width="74" style="BORDER-BOTTOM:windowtext 2.25pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:55.8pt; PADDING-RIGHT:5.4pt; HEIGHT:15pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> 9,746,085</td> <td width="68" style="BORDER-BOTTOM:windowtext 2.25pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:50.8pt; PADDING-RIGHT:5.4pt; HEIGHT:15pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> 9,672,210</td> <td width="113" style="BORDER-BOTTOM:windowtext 2.25pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:85.1pt; PADDING-RIGHT:5.4pt; HEIGHT:15pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> 5,588,360</td> <td width="18" style="BORDER-BOTTOM:windowtext 2.25pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:13.8pt; PADDING-RIGHT:5.4pt; HEIGHT:15pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in">  </td> <td width="77" style="BORDER-BOTTOM:windowtext 2.25pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:57.45pt; PADDING-RIGHT:5.4pt; HEIGHT:15pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> 4,207,407</td> <td width="68" style="BORDER-BOTTOM:windowtext 2.25pt double; BORDER-LEFT:#ece9d8; PADDING-BOTTOM:0in; BACKGROUND-COLOR:transparent; PADDING-LEFT:5.4pt; WIDTH:50.8pt; PADDING-RIGHT:5.4pt; HEIGHT:15pt; BORDER-TOP:#ece9d8; BORDER-RIGHT:#ece9d8; PADDING-TOP:0in"> 1,380,953</td></tr></table>   On April 27, 2011, the Company granted to two consultants warrants to purchase an aggregate of 200,000 shares of restricted Rule 144 common stock at $0.35 per share. Exercisability of each of the purchase warrants is contingent upon the delivery of a signed international distribution agreement and receipt of revenue by the Company in an amount of no less than $250,000 (USD). The warrant expires 36 months from the effective date.   On May 31, 2011, the Company granted 275,000 incentive stock options to an officer.    The incentive stock options are convertible to restricted Rule 144 common stock. The restricted Rule 144 shares have an expected volatility rate of 147.21% calculated using the Company stock price for a two-year period beginning May 31, 2010.  A risk free interest rate of 0.79% was used to value the options.  The options were valued using the Black-Scholes valuation model. The total value of this option was $36,473.  The options vest over a six-month period and are exercisable at $.17 per share which represents the fair market value at the date of grant in accordance with the 2009 Equity Incentive Plan.  During the six months ended September 30, 2011, $12,158 in value of the options was expensed.   On June 20, 2011, the Company issued a short term note payable in the principal amount of $100,000 with interest accruing at 10% per annum and purchase warrants of 200,000 shares of common stock. The stock purchase warrants expire in 36 months and allow the warrant holders to purchase shares of the Companys restricted Rule 144 common stock at a price of $0.15 per share. The exercise price per share represents a 28% discount from the closing price of the Companys common stock on the OTC Bulletin Board on the commencement date of the note. The warrants computed volatility is 159.3%. A risk free interest rate of .68% was used to value the warrants.  The fair market value of the warrants was $36,138.   On June 29, 2011, the Company granted a stock purchase agreement to a consultant for 250,000 stock purchase warrants. Each purchase warrant is convertible into one share of restricted Rule 144 common stock at $0.17 per share. The purchase warrant is contingent upon the delivery of a signed distribution agreement and receipt of revenue by the Company in an amount of no less than $250,000 (USD). The warrant expires 36 months from the effective date.                   On June 29, 2011, the Company extended the due date on certain convertible Notes Payable in existence at March 31, 2011 in the aggregate amount of $215,000. The notes are convertible into common stock at a rate of $0.15 per share.  These notes were originally due on June 29, 2011, and will now mature on October 27, 2011. In consideration for the note extension the Company issued an additional 430,000 in restricted Rule 144 common stock warrants. The restricted Rule 144 common stock warrants allow for the purchase of one share of restricted Rule 144 common stock at $0.15 per restricted Rule 144 common stock warrant. The warrants expire 36 months from the date of the original warrant agreement.  The fair market value of these warrants was calculated using the Black Scholes Valuation Model, resulting in an expense of $61,995 during the quarter ended June 30, 2011.    On September 30, 2011, the Company extended the short term note payable issued on June 20, 2011 in the principal amount of $100,000 with interest accruing at 10% per annum and issued additional purchase warrants of 200,000 shares of common stock. The stock purchase warrants expire in 36 months and allow the warrant holders to purchase shares of the Companys restricted Rule 144 common stock at a price of $0.15 per share. The exercise price per share represents a 12% discount from the closing price of the Companys common stock on the OTC Bulletin Board on the date of the note extension. The warrants computed volatility is 165%. A risk free interest rate of .42% was used to value the warrants.  The fair market value of the warrants was $28,216.

NOTE 15 - SUBSEQUENT EVENTS   On October 27, 2011, the Company extended the due date on certain convertible Notes Payable in existence at March 31, 2011 in the aggregate amount of $215,000. The notes are convertible into common stock at a rate of $0.15 per share.  These notes were originally due on June 29, 2011, subsequently extended to October 27, and will now mature on November 27, 2011. In consideration for the first note extension the Company issued an additional 430,000 in restricted Rule 144 common stock warrants.  No additional warrants were issued in connection with the most recent extension.   On October 5, 2011, 260,000 shares were issued in satisfaction of warrants exercised on September 28, 2011.  260,000 warrants were exercised with an exercise price of $0.15 per share resulting in proceeds of $39,000 to the Company during the quarter ended September 30, 2011.   On October 28, 2011, Anthony A. Maher, announced that he is taking medical leave from the Company.  Mr. Maher, an emplohyee of the Company, resigned as an Officer and a Director of the Company last summer and was given an Employment Contract that was filed with the Securities and Exchange Commission on October 12, 2011 on a Form 8-K Current Report dated October 10, 2011.  Mr. Maher had been assisting the Company in the business development and finance areas.   On October 31, 2011, the Company granted 200,000 shares of restricted stock to an officer.  Shares are immediately forfeited if the officer is not an employee of the Company at the date that Rule 144 of the current rules of the Securities and Exchange Commission provides that the restrictions are removed and the restricted stock may be registered or otherwise qualified for sale.   On November 7, 2011, the same day as the receivable that was pledged as collateral as part of the note extension was received, payment in full was made on the $100,000 convertible promissory note dated June 20, 2011,

42699529

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PCS EDVENTURES!.COM, INC. Consolidated Balance Sheets (Unaudited) (USD $)
Sep. 30, 2011
Mar. 31, 2011
CURRENT ASSETS
Cash $ 65,441 $ 215,780
Accounts receivable, net of allowance for doubtful accounts of $3,279 420,286 277,983
Prepaid expenses 71,141 42,921
Finished goods inventory 161,111 108,459
Other receivable 1,752 78,345
Total Current Assets 719,731 723,488
FIXED ASSETS, net of accumulated depreciation of $212,815 and $208,577, respectively 94,332 108,490
EDUCATIONAL SOFTWARE net of accumulated amortization of $296,822 and $267,508, respectively 136,617 199,450
GOODWILL 202,688 202,688
OTHER ASSETS
Mold cost 21,812 22,854
Deposits 7,802 7,835
Total Other Assets 29,614 30,689
TOTAL ASSETS 1,182,982 1,264,805
CURRENT LIABILITIES
Accounts payable and other current liabilities 485,699 323,893
Payroll liabilities payable 49,867 20,975
Accrued expenses 173,395 149,066
Deferred revenue 128,752 66,156
Convertible notes payable, net of discount 315,000 96,680
Note payable, net of discount 0 92,713
Debt discount amortization 39,050 0
Total Current Liabilities 1,191,763 749,483
Total Liabilities 1,191,763 749,483
STOCKHOLDERS' EQUITY
Preferred stock, no par value, 20,000,000 authorized shares, no shares issued and outstanding 0 0
Common stock, no par value, 60,000,000 authorized shares, 43,422,246 and 42,699,529 shares issued and outstanding, respectively 35,414,524 35,007,464
Stock payable 67,082 74,418
Accumulated comprehensive income (9,825) 13,420
Accumulated deficit (35,480,562) (34,579,980)
Total Stockholders' Equity (8,781) 515,322
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 1,182,982 $ 1,264,805
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PCS EDVENTURES!.COM, INC. Consolidated Statements of Operations (Unaudited) (USD $)
3 Months Ended 6 Months Ended
Sep. 30, 2011
Sep. 30, 2010
Sep. 30, 2011
Sep. 30, 2010
REVENUES
Lab revenue $ 744,790 $ 446,589 $ 1,296,574 $ 901,743
License revenue 9,593 28,855 21,599 58,942
Total Revenues 754,383 475,444 1,318,173 960,685
COST OF SALES 311,913 203,512 587,344 384,141
GROSS PROFIT 442,470 271,932 730,829 576,544
Salaries and wages 295,969 446,160 600,206 738,210
Depreciation and amortization 11,782 16,548 67,122 39,664
General and administrative expenses 357,837 570,684 746,489 955,863
Total Operating Expenses 665,588 1,033,392 1,413,817 1,733,737
OPERATING LOSS (223,118) (761,460) (682,988) (1,157,193)
Interest income 46 932 123 1,901
Interest expense (83,719) 0 (228,796) 0
Other income 78,421 0 79,672 0
Other expense (67,432) (595) (68,593) (1,205)
Total Other Income and Expenses (72,684) 337 (217,594) 696
NET LOSS (295,802) (761,123) (900,582) (1,156,497)
Foreign currency translation (20,905) 5,533 (23,245) (10,403)
NET COMPREHENSIVE LOSS $ (316,707) $ (755,590) $ (923,827) $ (1,166,900)
Loss per Share Basic and Diluted $ (0.01) $ (0.02) $ (0.02) $ (0.03)
Weighted Average Number of Shares Outstanding Basic and Diluted 43,009,239 40,838,176 42,919,612 40,520,096
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Equity
6 Months Ended
Sep. 30, 2011
Equity
Stockholders' Equity Note Disclosure [Text Block]
NOTE 10 - STOCKHOLDERS’ EQUITY

 The Company is required to recognize expense of options or similar equity instruments issued to employees using the fair-value-based method of accounting for stock-based payments in compliance with the financial accounting standard pertaining to share-based payments. This standard covers a wide range of share-based compensation arrangements including share options, restricted share plans, performance-based awards, share appreciation rights, and employee share purchase plans. Application of this standard requires significant judgment regarding the assumptions used in the selected option pricing model, including stock price volatility and employee exercise behavior. Most of these inputs are either highly dependent on the current economic environment at the date of grant or forward-looking over the expected term of the award.

 During the six-month period ended September 30, 2011, the Company issued 466,245 shares of common stock for services, valued at $103,198, based on the closing price of the Company’s common stock on the date of grant. The Company recognized a loss of $8,560 upon the issuance of these shares as the fair market value of the shares granted exceeded the value of services on the date of grant. Of these 466,245 shares of common stock, 133,543 were issued for services prior to March 31, 2011 and were recognized as an expense and included in Stock Payable for the year ended March 31, 2011. These shares were valued at $13,918, based on the fair market value on the date of grant. The Company also accrued an amount of $23,582 during the period related to shares subscribed for services performed. These shares were valued based on the fair market value on the date of grant and recognized in Stock Payable.

 During the six-month period ended September 30, 2011, the Company received $36,000 for the exercise of 240,000 outstanding warrants. These warrants were not issued during the period and were recorded in Stock Payable as of September 30, 2011.

During the six-month period ended September 30, 2011, the Company issued 50,000 shares of restricted Rule 144 common stock to an officer, at $0.10 per share. The officer purchased the restricted Rule 144 common stock for cash in fiscal year 2011 and the purchase was included in Stock Payable during the year ended March 31, 2011 in the amount of $5,000.

During the six-month period ended September 30, 2011, the Company issued 30,000 shares of restricted Rule 144 common stock to a consultant at $0.10 per share. The consultant had purchased the restricted Rule 144 common stock for cash in fiscal year 2011 and the purchase was included in Stock Payable during the year ended March 31, 2011 in the amount of $3,000.

During the six-month period ending September 30, 2011, the Company recognized $76,138 in debt discount. The debt discount was calculated upon issuance of a promissory note in the amount of $100,000 on June 20, 2011. See Note 8.

During the six-month period ended September 30, 2011, the Company expensed amounts related to stock options granted in the current period as well as prior periods valued at $90,689

During the six-month period ended September 30, 2011, the Company expensed amounts related to warrants granted to holders of promissory notes as consideration in exchange for an extension of the maturity date of the notes valued at $90,211.

During the six-month period ended September 30, 2011, the Company recognized $45,000 of restricted stock units payable to non-management directors for services rendered at a rate of one share of common stock for each restricted stock unit. Each restricted stock unit is valued at $0.85, based on the closing price of the Company’s common stock at the date of grant. These restricted stock units were awarded to non-management directors in RSU agreements on September 23, 2010. These agreements call for payment of current year director fees via issuance of restricted stock units over a vesting period of not less than twelve months, and require continued service for twelve months and reelection at the next annual shareholder meeting. During the six-month period ended September 30, 2011, 176,472 shares were issued in satisfaction of RSU’s for which the 12 month service and reelection requirements were met. These shares were valued at the market value on the date these requirements were met, resulting in a value of $38,824. Stock Payable was reduced by a total of $90,000, a portion of which ($52,500) was expensed in the period ended March 31, 2011. A gain of $51,176 was recognized upon the settlement of the amount owed. Similar agreements are expected to be awarded for fiscal year 2012.

NOTE 13 - DILUTIVE INSTRUMENTS

Stock Options and Warrants

 The Company is required to recognize expense of options or similar equity instruments issued to employees using the fair-value-based method of accounting for stock-based payments in compliance with the financial accounting standard pertaining to share-based payments. This standard covers a wide range of share-based compensation arrangements including share options, restricted share plans, performance-based awards, share appreciation rights, and employee share purchase plans. Application of this standard requires significant judgment regarding the assumptions used in the selected option pricing model, including stock price volatility and employee exercise behavior. Most of these inputs are either highly dependent on the current economic environment at the date of grant or forward-looking over the expected term of the award.

Total Issued

Not

Issued

Cancelled

Executed

and Outstanding

Exercisable

Vested

Balance as of March 31, 2011

23,451,655

9,411,085

9,432,210

4,608,360

3,429,430

1,178,930

Warrants

1,280,000

 240,000

1,040,000

Common Stock

275,000

335,000

(60,000)

Balance as of September 30, 2011

25,006,655

9,746,085

9,672,210

5,588,360

4,207,407

1,380,953

On April 27, 2011, the Company granted to two consultants warrants to purchase an aggregate of 200,000 shares of restricted Rule 144 common stock at $0.35 per share. Exercisability of each of the purchase warrants is contingent upon the delivery of a signed international distribution agreement and receipt of revenue by the Company in an amount of no less than $250,000 (USD). The warrant expires 36 months from the effective date.

On May 31, 2011, the Company granted 275,000 incentive stock options to an officer. The incentive stock options are convertible to restricted Rule 144 common stock. The restricted Rule 144 shares have an expected volatility rate of 147.21% calculated using the Company stock price for a two-year period beginning May 31, 2010. A risk free interest rate of 0.79% was used to value the options. The options were valued using the Black-Scholes valuation model. The total value of this option was $36,473. The options vest over a six-month period and are exercisable at $.17 per share which represents the fair market value at the date of grant in accordance with the 2009 Equity Incentive Plan. During the six months ended September 30, 2011, $12,158 in value of the options was expensed.

On June 20, 2011, the Company issued a short term note payable in the principal amount of $100,000 with interest accruing at 10% per annum and purchase warrants of 200,000 shares of common stock. The stock purchase warrants expire in 36 months and allow the warrant holders to purchase shares of the Company’s restricted Rule 144 common stock at a price of $0.15 per share. The exercise price per share represents a 28% discount from the closing price of the Company’s common stock on the OTC Bulletin Board on the commencement date of the note. The warrants’ computed volatility is 159.3%. A risk free interest rate of .68% was used to value the warrants. The fair market value of the warrants was $36,138.

On June 29, 2011, the Company granted a stock purchase agreement to a consultant for 250,000 stock purchase warrants. Each purchase warrant is convertible into one share of restricted Rule 144 common stock at $0.17 per share. The purchase warrant is contingent upon the delivery of a signed distribution agreement and receipt of revenue by the Company in an amount of no less than $250,000 (USD). The warrant expires 36 months from the effective date.

 On June 29, 2011, the Company extended the due date on certain convertible Notes Payable in existence at March 31, 2011 in the aggregate amount of $215,000. The notes are convertible into common stock at a rate of $0.15 per share. These notes were originally due on June 29, 2011, and will now mature on October 27, 2011. In consideration for the note extension the Company issued an additional 430,000 in restricted Rule 144 common stock warrants. The restricted Rule 144 common stock warrants allow for the purchase of one share of restricted Rule 144 common stock at $0.15 per restricted Rule 144 common stock warrant. The warrants expire 36 months from the date of the original warrant agreement. The fair market value of these warrants was calculated using the Black Scholes Valuation Model, resulting in an expense of $61,995 during the quarter ended June 30, 2011.

On September 30, 2011, the Company extended the short term note payable issued on June 20, 2011 in the principal amount of $100,000 with interest accruing at 10% per annum and issued additional purchase warrants of 200,000 shares of common stock. The stock purchase warrants expire in 36 months and allow the warrant holders to purchase shares of the Company’s restricted Rule 144 common stock at a price of $0.15 per share. The exercise price per share represents a 12% discount from the closing price of the Company’s common stock on the OTC Bulletin Board on the date of the note extension. The warrants’ computed volatility is 165%. A risk free interest rate of .42% was used to value the warrants. The fair market value of the warrants was $28,216.

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Property, Plant, and Equipment
6 Months Ended
Sep. 30, 2011
Property, Plant, and Equipment
Property, Plant and Equipment Disclosure [Text Block]
NOTE 4 - FIXED ASSETS

Assets and depreciation for the periods are as follows:

September 30,

March 31,

2011

2011

Computer/office equipment

$ 10,112

$ 6,912

Server equipment

169,680

182,800

Software

127,355

127,355

Accumulated depreciation

(212,815)

(208,577)

 Total Fixed Assets

$ 94,332

$ 108,490

NOTE 12 - DEPRECIATION AND AMORTIZATION EXPENSE

 During the three-month period ended September 30, 2011 and 2010, the Company had depreciation and amortization expense of $11,782 and $16,548, respectively. For the six-month period ended September 30, 2011 and 2010, depreciation and amortization expense was $67,122 and $39,664, respectively. These amounts were related to depreciation and amortization of fixed assets, educational software, and intellectual property for the quarter.
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Subsequent Events
6 Months Ended
Sep. 30, 2011
Subsequent Events
Subsequent Events [Text Block]
NOTE 15 - SUBSEQUENT EVENTS

On October 27, 2011, the Company extended the due date on certain convertible Notes Payable in existence at March 31, 2011 in the aggregate amount of $215,000. The notes are convertible into common stock at a rate of $0.15 per share. These notes were originally due on June 29, 2011, subsequently extended to October 27, and will now mature on November 27, 2011. In consideration for the first note extension the Company issued an additional 430,000 in restricted Rule 144 common stock warrants. No additional warrants were issued in connection with the most recent extension.

On October 5, 2011, 260,000 shares were issued in satisfaction of warrants exercised on September 28, 2011. 260,000 warrants were exercised with an exercise price of $0.15 per share resulting in proceeds of $39,000 to the Company during the quarter ended September 30, 2011.

On October 28, 2011, Anthony A. Maher, announced that he is taking medical leave from the Company. Mr. Maher, an emplohyee of the Company, resigned as an Officer and a Director of the Company last summer and was given an Employment Contract that was filed with the Securities and Exchange Commission on October 12, 2011 on a Form 8-K Current Report dated October 10, 2011. Mr. Maher had been assisting the Company in the business development and finance areas.

On October 31, 2011, the Company granted 200,000 shares of restricted stock to an officer. Shares are immediately forfeited if the officer is not an employee of the Company at the date that Rule 144 of the current rules of the Securities and Exchange Commission provides that the restrictions are removed and the restricted stock may be registered or otherwise qualified for sale.

On November 7, 2011, the same day as the receivable that was pledged as collateral as part of the note extension was received, payment in full was made on the $100,000 convertible promissory note dated June 20, 2011,

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Earnings Per Share
6 Months Ended
Sep. 30, 2011
Earnings Per Share
Earnings Per Share [Text Block]
NOTE 11 - BASIC AND DILUTED NET LOSS PER COMMON SHARE



 Basic and diluted net loss per common share for the three-month periods ended September 30, 2011 and 2010, are based on 43,009,239 and 40,838,176 respectively, of weighted average common shares outstanding. No adjustment has been made for any common stock equivalents outstanding because their effects would be antidilutive.

Basic and diluted net loss per common share for the six-month periods ended September 30, 2011 and 2010, are based on 42,919,612 and 40,520,096, respectively, of weighted average common shares outstanding. No adjustment has been made for any common stock equivalents outstanding because their effects would be antidilutive.

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PCS EDVENTURES!.COM, INC. Consolidated Statements of Cash Flows (Unaudited) (USD $)
6 Months Ended
Sep. 30, 2011
Sep. 30, 2010
NET LOSS $ (900,582) $ (1,156,497)
Debt discount amortization 201,745 0
Depreciation and amortization 67,122 39,664
Common stock issued for services 80,721 266,369
Gain on stock issued for services and compensation (42,616) 0
Stock payable for service 68,582 0
Amortization of fair value of stock options 90,689 198,053
Warrants issued for extension of debt 90,211 0
(Increase) decrease in accounts receivable (142,303) 24,283
(Increase) decrease in prepaid expenses (28,220) (34,776)
(Increase) decrease in other receivables 0 (9,080)
(Increase) decrease in inventories (52,652) 21,163
(Increase) decrease in other assets 76,593 (8,303)
(Decrease) increase in accounts payable and accrued liabilities 229,170 96,603
Increase (decrease) in unearned revenue 62,596 (12,154)
Net Cash Used by Operating Activities (198,944) (574,675)
Cash paid for purchase of fixed assets (3,200) 0
Net Cash Used by Investing Activities (3,200) 0
Proceeds from exercise of options 0 27,000
Proceeds from exercise of warrants 36,000 0
Proceeds from the purchase of stock 0 450,000
Proceeds from bank line of credit 39,050 0
Proceeds from note payable 100,000 0
Principal payments on debt (100,000) 0
Net Cash Provided by Financing Activities 75,050 477,000
Foreign currency translation (23,245) (10,403)
Net Decrease in Cash (150,339) (108,078)
Cash at Beginning of Period 215,780 290,141
Cash at End of Period 65,441 182,063
Common stock issued for services (stock payable) 13,918 35,427
Common stock issued for conversion of RSUs (stock payable) 52,500 0
Debt discount 76,138 0
Common stock issued for cash (stock payable) 8,000 0
Interest 1,458 0
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Intangible Assets, Goodwill and Other
6 Months Ended
Sep. 30, 2011
Intangible Assets, Goodwill and Other
Goodwill and Intangible Assets Disclosure [Text Block]
NOTE 5 - EDUCATIONAL SOFTWARE

Educational software was purchased by the Company as a part of its acquisition of 511092 N.B. LTD. In addition, the Company has internally developed education computer programs and student exercises to be accessed on the Internet. In accordance with financial accounting standards pertaining to internally developed software, the costs associated with research and initial feasibility of the programs and student exercises are expensed as incurred. Once economic feasibility has been determined, the costs to develop the programs and student exercises are capitalized until the software is ready for sale. At that point, the development costs are reported at the lower of unamortized cost or net realizable value. Capitalized programs and student exercise inventory items are amortized on a straight-line basis over the estimated useful life of the program or exercise, generally 24 to 48 months.

NOTE 6 - GOODWILL

The entire goodwill balance of $202,688 at September 30, 2011 and March 31, 2011, which is not deductible for tax purposes due to the purchase being completed through the exchange of stock, is related to the Company’s acquisition of PCS LabMentors in November 2005. Included within this amount of goodwill are capital costs associated with the acquisition. The capitalized costs were incurred for accounting, consulting and legal fees associated with the transaction. With the acquisition of PCS LabMentors, the Company gained LabMentors’ significant interest in the technical college market and increased the Company’s products available for sale to educational outlets. The Company also obtained the information technology and programming expertise of LabMentors’ workforce, gained additional cost optimization and gained greater market flexibility in optimizing market information and access to collegiate level sales.

Generally accepted accounting standards require that a two-step impairment test be performed annually or whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. The first step of the test for impairment compares the book value of the Company to its estimated fair value. The second step of the goodwill impairment test, which is only required when the net book value of the item exceeds the fair value, compares the implied fair value of goodwill to its book value to determine if an impairment is required.

The Company undertook a Goodwill impairment review during fiscal year 2011. After reviewing current operating losses and future growth potential of the subsidiary, the Company determined that impairment was not necessary.

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Payables and Accruals
6 Months Ended
Sep. 30, 2011
Payables and Accruals
Accounts Payable and Accrued Liabilities Disclosure [Text Block]
NOTE 7 - ACCRUED EXPENSES



 Accrued expenses for the periods are as follows:

September 30,

March 31,

2011

2011

Credit card debt

$ 54,817

$ 39,768

Class action settlement

78,000

-

Sales tax payable

 25,729

 105,377

Interest payable

 13,735

 1,000

Professional fees: legal & accounting

 1,114

 482

BOE printer payout

 -

 2,439

Total Accrued Expenses

$ 173,395

$ 149,066

NOTE 8 – NOTES PAYABLE

Notes payable consisted of the following:

September 30,

March 31,

2011

2011

Note Payable to Martha’s Separate Property Trust

$ -

$ 100,000

Line of Credit

39,050

-

Notes Payable to individual investors

 315,000

 215,000

Debt discount

 -

 (125,607)

Total Notes Payable

$ 354,050

$ 189,393



On April 11, 2011, the Company repaid that certain note dated March 7, 2011, in the amount of $101,458. The payment consisted of $100,000 in principal and $1,458 in interest. The interest paid included $1,000 that was accrued as of March 31, 2011, in Accrued Expenses and was expensed in the previous period.

 On June 20, 2011 the Company entered into a convertible promissory note in the amount of $100,000. The note bears interest at ten percent (10.0%) per annum and includes attached warrants to purchase two shares of restricted Rule 144 common stock for every dollar loaned, at a rate of $0.15 per share, for a total of 200,000 restricted Rule 144 common shares. The Note was due on August 20, 2011. At the Lender’s sole option, Lender may elect to receive payment of this Note and all accrued interest on the due date in restricted Rule 144 common stock of the Borrower at the price per share of said restricted Rule 144 common stock at same rate as the warrants. The warrants expire 36 months from date of agreement. The note was evaluated for embedded derivatives in accordance with ASC 815 and was found to not include any embedded derivatives. The Company recognized a discount on the debt issued, which was composed of an embedded beneficial conversion feature and attached warrants. The Company measured the beneficial conversion feature by allocating a portion of the proceeds equal to the intrinsic value of the feature to additional paid-in-capital. The intrinsic value of the feature was calculated on the commitment date using the effective conversion price of the notes. This intrinsic value is limited to the portion of the proceeds allocated to the notes, and was calculated as $40,000. The warrants attached to the notes were valued using the Black Scholes Valuation Model, resulting in a fair value of $36,138. On September 30, 2011 the due date of this note was extended to November 1, 2011 at the same ten percent (10.0%) per annum rate. As part of the extension specific accounts receivable were pledged as collateral on the note and as consideration for the extension, additional warrants to purchase two shares of restricted Rule 144 common stock for every dollar loaned, at a rate of $0.15 per share, for a total of 200,000 restricted Rule 144 common shares were granted to the Lender. The attached warrants were valued using the Black Scholes Valuation Model, resulting in a fair value of $28,216 that was expensed at date of issue. The note was repaid in full on November 7, 2011, the same day as the receivable that had been pledged as collateral was collected.

 The total amount of the debt discount calculated upon issuance of the promissory note during the period was $76,138. This debt discount was fully charged to interest expense during the period with $13,730 amortized during the three months ended June 30, 2011 and the remaining $62,408 amortized during the three months ended September 30, 2011. During the three months ended June 30, 2011, the total debt discount amortization on all other promissory notes previously issued was $125,607. Amortization of the debt discount is calculated using the effective interest method.



 On October 27, 2011, the Company extended the due date on certain convertible Notes Payable in existence at March 31, 2011 in the aggregate amount of $215,000. The notes are convertible into common stock at a rate of $0.15 per share. These notes were originally due on June 29, 2011, subsequently extended to October 27, and will now mature on November 27, 2011. In consideration for the first note extension the Company issued an additional 430,000 in restricted Rule 144 common stock warrants. The restricted Rule 144 common stock warrants allow for the purchase of one share of restricted Rule 144 common stock at $0.15 per restricted Rule 144 common stock warrant. The warrants expire 36 months from the date of the original warrant agreement. The fair market value of these warrants was calculated using the Black Scholes Valuation Model, resulting in an expense of $61,995 during the quarter ended June 30, 2011. No additional warrants were issued in connection with the most recent extension.

NOTE 14 – INTEREST EXPENSE

On April 11, 2011, the Company repaid that certain note dated March 7, 2011, in the amount of $101,458. The payment consisted of $100,000 in principal and $1,458 in interest. The interest paid included $1,000 that was accrued as of March 31, 2011, in Accrued Expenses and was expensed in the previous period.
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Commitment and Contingencies
6 Months Ended
Sep. 30, 2011
Commitment and Contingencies
Commitments and Contingencies Disclosure [Text Block]
NOTE 9 - COMMITMENTS AND CONTINGENCIES

a. Operating Lease Obligation

The Company leases its main office under a non-cancelable lease agreement accounted for as an operating lease. The lease expires in May 2012. Rent expense for the corporate offices was $32,291 and $30,303 for the quarter ended September 30, 2011 and 2010, and $63,170 and $60,270 for the six months ended September 30, 2011 and 2010, respectively.

The Company leases additional warehouse space in Boise, Idaho. This warehouse space consists of approximately 2,880 square feet. The lease expires in June 2012. Rent expense for the warehouse was $4,200 and $5,136 for the quarters ended September 30, 2011 and 2010, and $8,400 and $9,336 for the six-months ended September 30, 2011 and 2010, respectively.

Effective March 31, 2010, the Company relinquished its leased space for the LabMentors subsidiary located in Fredericton, New Brunswick, Canada. For the period April 2010 through September 2010 the employees of LabMentors worked from their respective homes. There was no rent expense for the six-month period ending September 30, 2010. Effective October, 2010, LabMentors entered into a five year office lease. The rent is to be paid in Canadian dollars. Rent expense, converted to USD, for LabMentors was $4,601 for the quarter ending September 30, 2011 and $9,274 for the six months then ended.

Minimum lease obligation

over the next 5 years

Fiscal Year

 Amount (USD)

2012

$ 171,514

2013

50,522

2014

25,980

2015

28,146

2016

14,616

b. Litigation

(i) The Company previously announced that on August 27, 2010, it obtained a copy of a complaint filed by the U.S. Securities and Exchange Commission (SEC) commencing a civil lawsuit against PCS, its Chief Executive Officer Anthony A. Maher, and its former Chief Financial Officer Shannon Stith (“Parties”). The complaint (Case 1:10-cv-00433-CWD) was filed in the United States District Court For The District Of Idaho. The lawsuit involves disclosures made by the Company concerning its March 26, 2007 License Agreement with Global Techniques dba PCS Middle East (“PCS ME”). The complaint alleges: 1) the Parties violated Section 10(b) of the Exchange Act [15 U.S.C. § 78j(b)] and Rule 10b-5 thereunder [17 C.F.R. § 240.10b-5], and, in doing so, the Parties are alleged to have committed fraud in connection with the purchase and sale of securities; 2) the Parties violated Section 13(a) of the Exchange Act [15 U.S.C. § 78m(a)] and Rules 12b-20, 13a-1, and 13a-11 thereunder [17 C.F.R. 240.12b-20, 240.13a-1, and 240.13a-11] by making alleged false filings with the SEC and aiding and abetting false filings with the SEC; and 3) Mr. Maher and Ms. Stith violated Section 13(a) of the Exchange Act [15 U.S.C. § 78m(a)] and Rule 13a-14 thereunder [17 C.F.R. § 240.13a-14] in making false certifications of an annual report. The complaint seeks a permanent injunction, civil money penalties pursuant to Section 21(d)(3) of the Exchange Act, and a bar against Mr. Maher and Ms. Stith from serving as an officer or director of any issuer that has a class of securities registered pursuant to Section 12 of the Exchange Act, as amended, or that is required to file reports pursuant to Section 15(d) of the Exchange Act. On April 28, 2011 and May 24, 2011, the Company participated in Court-ordered settlement conferences with representatives of the SEC and has reached a tentative agreement under which there will be no material financial impact to the Company. On May 25, 2011, the Court entered a consent judgment against Ms. Stith: (1) permanently enjoining her from aiding and abetting any violation of Section13(a) of the Exchange Act, and Rules 12b-20, 13a-1 and 13a-11 promulgated thereunder, (2) permanently enjoining her from violating Section 13(a) of the Exchange Act and Rule 13a-14 promulgated thereunder, and (3) ordering her to pay a civil penalty pursuant to Section 21(d)(3) of the Exchange Act in an amount that will be determined by the Court.

Under its bylaws, PCS is obligated, subject to certain exceptions and conditions, to indemnify and advance expenses to current and former officers and directors in connection with the SEC suit. The costs incurred by PCS in addressing the SEC suit may have a material adverse effect on PCS’ business, financial position, results of operations and cash flows (including its liquidity and its plan of operation as outlined in management’s discussion and analysis in PCS’ most recent 10-K and 10-Q reports).

 (ii) Class Action Lawsuit: The Company, along with its former CEO and former CFO, was named in a class action lawsuit (Niederklein v. PCS Edventures!.com, Inc., et al., U.S. District Court for the District of Idaho, Case 1:10-cv-00479-CWD). The class action was brought on behalf of shareholders who purchased shares of the Company’s common stock during the period between March 28, 2007 and August 15, 2007. On February 24, 2011, the Court granted the motion of Moustafa Salem to serve as the lead plaintiff. On June 8, 2011, the lead plaintiff filed a motion to voluntarily dismiss the former CFO without prejudice from the lawsuit, which the Court has granted. In September, the Company announced that it had entered into an agreement to settle the class action lawsuit, subject to further proceedings and approval by the Court. While the Company denies the allegations made in the class action lawsuit, the settlement was entered to eliminate the burden and expense of further litigation. If the settlement receives final approval the Company and its insurance carrier are obligated to pay the sum of $665,000 in full settlement of the class action. On October 5, 2011, the Court granted preliminary approval to the settlement, approved the notices that would be sent to potential class members and scheduled the Settlement Fairness Hearing for February 22, 2012, at which time the Court will decide whether to grant final approval.

 Under its bylaws, PCS is obligated, subject to certain exceptions and conditions, to indemnify and advance expenses to current and former officers and directors in connection with this suit. The costs incurred by PCS in addressing this suit may have a material adverse effect on PCS’ business, financial position, results of operations and cash flows (including its liquidity and its plan of operation as outlined in management’s discussion and analysis in PCS’ most recent 10-K and 10-Q reports).

The Company established a reserve in other expense during the quarter ended September 30, 2011 of ($78,000) to cover the anticipated cost of settling both the SEC lawsuit and the Class Action suit against the Company.

c. Contingencies

The Company is currently working with the State of California and a private consulting firm specializing in California State sales and use tax in relation to a review of sales and use tax for our California customers during the period April 1, 2002 through June 30, 2011. During this period, there was an estimated $0.6 million in reportable sales in which the Company did not file or collect sales and use tax, as required by California State law. The ongoing review has determined that approximately $60,000 in prior period sales and use tax, including interest and late fees, is due to the California State Board of Equalization (“BOE”) as of June 30, 2011. Of this amount the Company was successful in collecting approximately $41,000 from prior customers. A check in the amount of $41,472.83 was mailed to the BOE on August 31, 2011 and applied against the liability leaving a balance of $7,146.44 in sales and use tax and $13,315.87 in interest as of September 30, 2011. The Company was able to work with the BOE to have all penalties allotted, relieved from the account. The estimated recognized loss due to the inability to collect from customers was decreased to adjust the reported loss during fiscal year 2011 from $30,000 to approximately $7,100 during the quarter ending September 30, 2011. The Company is working with the BOE to implement a payment plan to satisfy the outstanding liability in order to remain in good standing with the State of California.
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Common Stock
Stock Payable
Accumulated Deficit
Other Comprehensive Income
Total
Common shares, beginning balance at Mar. 31, 2011 42,699,529 0 0 0 42,699,529
Common stock for services, shares 466,245 0 0 0 466,245
Common stock for services, value $ 103,198 $ 9,664 $ 0 $ 0 $ 112,862
Common stock for RSU's, shares 176,472 0 0 0 176,472
Common stock for RSU's, value 38,824 (45,000) 0 0 (6,176)
Warrants issued for extension of debt 90,211 0 0 0 90,211
Proceeds from exercise of warrants 0 36,000 0 0 36,000
Amortization of fair value of stock options 90,689 0 0 0 90,689
Stock for Cash, shares 80,000 0 0 0 80,000
Stock for Cash, value 8,000 (8,000) 0 0 0
Debt discount 76,138 0 0 0 76,138
Foreign currency translation 0 0 0 (23,245) (23,245)
NET LOSS 0 0 (900,582) 0 (900,582)
Stockholders Equity, ending balance at Sep. 30, 2011 $ 35,414,524 $ 67,082 $ (35,480,562) $ (9,825) $ (8,781)
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Organization, Consolidation and Presentation of Financial Statements
6 Months Ended
Sep. 30, 2011
Organization, Consolidation and Presentation of Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]
NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS

The consolidated financial statements presented are those of PCS Edventures!.com, Inc., an Idaho corporation, and its wholly owned subsidiary, PCS LabMentors, Ltd., a Canadian company (collectively, “the Company”).

On August 3, 1994, PCS Education Systems, Inc. was incorporated under the laws of Idaho to develop and operate stand-alone learning labs.

In October 1994, PCS exchanged common stock on a one-for-one basis for common stock of PCS Schools, Inc. As a result of this exchange, PCS Schools, Inc. became a wholly owned subsidiary of PCS. In the late 1990s, the Company divested the stand-alone learning labs to focus more on a hands-on module coupled with web-based technology for use in the classroom.

On March 27, 2000, PCS changed its name from PCS Education Systems, Inc. to PCS Edventures!.com, Inc.

On November 30, 2005, PCS entered into an agreement with 511092 N.B. LTD., a Canadian corporation, (LabMentors) to exchange PCS common stock for common stock of 511092 N.B. LTD. as disclosed in the 8-K as filed with the Securities and Exchange Commission (the “SEC”) on December 9, 2005 and amended on February 15, 2006. As a result of the definitive Share Exchange Agreement, 511092 N.B. LTD. became a wholly owned subsidiary of the Company. In December 2005, the name of this subsidiary was formally changed to PCS LabMentors, Ltd. It remains a Canadian corporation.

NOTE 2 - UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

 The September 30, 2011, consolidated financial statements presented herein are unaudited, and in the opinion of management, include all adjustments (consisting of only normal recurring accruals) necessary for a fair presentation of financial position, results of operations and cash flows. Such financial statements do not include all of the information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America. This Quarterly Report on Form 10-Q should be read in conjunction with the Annual Report on Form 10-K for PCS Edventures!.com for the fiscal year ended March 31, 2011. The March 31, 2011, consolidated balance sheet is derived from the audited balance sheet included therein.



The operating results for the three-month and six-month periods ended September 30, 2011, are not necessarily indicative of the results that may be expected for the fiscal year ending March 31, 2012.

NOTE 3 - GOING CONCERN

The Company’s consolidated financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern that contemplates the realization of assets and liquidation of liabilities in the normal course of business. The established sources of revenues are not sufficient to cover the Company’s operating costs. The Company has accumulated significant losses and payables and generated negative cash flows. The combination of these items raises substantial doubt about its ability to continue as a going concern. Management’s plans with respect to alleviating this adverse position are as follows:

During the fiscal year ended March 31, 2011, the Company continued to strengthen and develop its core line of Science, Technology, Engineering and Mathematics (“STEM”) products and services. The Academy of Robotics was updated and enriched through the development of new curriculum and major technical upgrades. Additional volumes of curriculum in Pre-Algebra and Algebra I were completed. This series was developed by experts in the field of mathematics and in cooperation with the Boise School District. The development of robotics competition resources, including manuals, judging rubrics, and an overall competition framework, was completed and successfully launched with an international competition conducted in July 2010. In addition, extensive curriculum development around the Company’s early childhood materials and the BrickLab professional development programs were completed and enhanced, and additional research from the Meridian District – Boise State University research project was added to our research base for products. The Company was also successful in deploying additional education programs into Middle East partner sites including an expansion of the Al Riyadh Schools program in Saudi Arabia and the establishment of PCS programs in five experimental schools in Egypt. Both of these programs help to establish a foundation for possible additional expansion into Egypt and the Kingdom of Saudi Arabia. The Company expanded its University partnerships with Idaho State University, the University of Idaho and Florida Gulf Coast University this past fiscal year ending March 31, 2011.

In addition to the these product changes and enhancements, the Company hired Valerie L. Grindle as Sr. Vice President of Finance and Administration and Chief Financial Officer effective March 2011. Ms. Grindle has extensive experience in financial reporting and strategic planning, a strong background and working experience in the development and implementation of budgeting and forecasting systems, as well as international accounting and business experience. Effective July 31, 2011, Ms. Grindle was appointed to serve as Chief Executive Officer and as a member of the Board of Directors to fill the vacancies created by the resignation of Anthony A. Maher from those positions on that date.

Ms. Grindle joined PCS having most recently served as CFO of Great American Appetizers, a privately-owned manufacturing company in Nampa, Idaho for two years. Previously, she founded and, from 1995 until 2009, operated a consulting practice that provided interim C-level executive services to companies. As a part of her consulting practice, Ms. Grindle orchestrated a turnaround as Chief Executive Officer and Member of the Board of Directors of a pharmaceutical reverse distribution company. During this engagement, she developed a solid management team, renegotiated credit lines and attracted additional equity investment.

The Company plans to capitalize on these changes and to use its understanding of the complexities of STEM subjects and its progressive methodologies to deliver solutions for educators to meet the growing demands of teaching STEM and integrating technology into classrooms. During the second quarter of FY 2012, ending September 30, 2011, the Company launched sales of its newest version of the controller for its robotics products, The Brain 4.0. In addition, the Company continues to review and analyze its marketing and sales strategies to strengthen and enhance market share and its unique positioning in the educational afterschool and professional development markets. The Company is also beginning a review of its business processes and procedures in order to establish and track clearly identified goals and objectives.

The ability of the Company to continue as a going concern is dependent upon our ability to successfully accomplish the plans described in the preceding paragraphs, to raise capital as needed, to continue to monitor and reduce overhead costs, and to attain profitable operations. The accompanying consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

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PCS Edventures!.com, Inc. Balance Sheet (Parenthetical) (USD $)
Sep. 30, 2011
Mar. 31, 2011
Allowance for doubtful accounts $ 3,279 $ 3,279
Accumulated Depreciation 212,815 208,577
Accumulated Amortization $ 296,822 $ 267,508
Preferred stock authorized 20,000,000 20,000,000
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Balance Sheet (Parenthetical) Process Flow-Through: 000030 - Statement - PCS EDVENTURES!.COM, INC. Consolidated Balance Sheets (Unaudited) Process Flow-Through: Removing column 'Sep. 30, 2010' Process Flow-Through: Removing column 'Mar. 31, 2010' Process Flow-Through: 000040 - Statement - PCS EDVENTURES!.COM, INC. Consolidated Statements of Operations (Unaudited) Process Flow-Through: 000060 - Statement - PCS EDVENTURES!.COM, INC. 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Name of Person or Group	Shares	Consideration
* Consultants	88,633	$19,405
* Legal Consultants	63,988	14,302
**Employee Benefits	184,111	39,765
	336,732	$73,472
	Warrants	Consideration
*Note Holders	200,000	Note Extension

PCS EDVENTURES!.COM, INC. Consolidated Balance Sheets (Unaudited) (USD $)	Sep. 30, 2011	Mar. 31, 2011
CURRENT ASSETS
Cash	$ 65,441	$ 215,780
Accounts receivable, net of allowance for doubtful accounts of $3,279	420,286	277,983
Prepaid expenses	71,141	42,921
Finished goods inventory	161,111	108,459
Other receivable	1,752	78,345
Total Current Assets	719,731	723,488
FIXED ASSETS, net of accumulated depreciation of $212,815 and $208,577, respectively	94,332	108,490
EDUCATIONAL SOFTWARE net of accumulated amortization of $296,822 and $267,508, respectively	136,617	199,450
GOODWILL	202,688	202,688
OTHER ASSETS
Mold cost	21,812	22,854
Deposits	7,802	7,835
Total Other Assets	29,614	30,689
TOTAL ASSETS	1,182,982	1,264,805
CURRENT LIABILITIES
Accounts payable and other current liabilities	485,699	323,893
Payroll liabilities payable	49,867	20,975
Accrued expenses	173,395	149,066
Deferred revenue	128,752	66,156
Convertible notes payable, net of discount	315,000	96,680
Note payable, net of discount	0	92,713
Debt discount amortization	39,050	0
Total Current Liabilities	1,191,763	749,483
Total Liabilities	1,191,763	749,483
STOCKHOLDERS' EQUITY
Preferred stock, no par value, 20,000,000 authorized shares, no shares issued and outstanding	0	0
Common stock, no par value, 60,000,000 authorized shares, 43,422,246 and 42,699,529 shares issued and outstanding, respectively	35,414,524	35,007,464
Stock payable	67,082	74,418
Accumulated comprehensive income	(9,825)	13,420
Accumulated deficit	(35,480,562)	(34,579,980)
Total Stockholders' Equity	(8,781)	515,322
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 1,182,982	$ 1,264,805

PCS EDVENTURES!.COM, INC. Consolidated Statements of Operations (Unaudited) (USD $)	3 Months Ended		6 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
REVENUES
Lab revenue	$ 744,790	$ 446,589	$ 1,296,574	$ 901,743
License revenue	9,593	28,855	21,599	58,942
Total Revenues	754,383	475,444	1,318,173	960,685
COST OF SALES	311,913	203,512	587,344	384,141
GROSS PROFIT	442,470	271,932	730,829	576,544
Salaries and wages	295,969	446,160	600,206	738,210
Depreciation and amortization	11,782	16,548	67,122	39,664
General and administrative expenses	357,837	570,684	746,489	955,863
Total Operating Expenses	665,588	1,033,392	1,413,817	1,733,737
OPERATING LOSS	(223,118)	(761,460)	(682,988)	(1,157,193)
Interest income	46	932	123	1,901
Interest expense	(83,719)	0	(228,796)	0
Other income	78,421	0	79,672	0
Other expense	(67,432)	(595)	(68,593)	(1,205)
Total Other Income and Expenses	(72,684)	337	(217,594)	696
NET LOSS	(295,802)	(761,123)	(900,582)	(1,156,497)
Foreign currency translation	(20,905)	5,533	(23,245)	(10,403)
NET COMPREHENSIVE LOSS	$ (316,707)	$ (755,590)	$ (923,827)	$ (1,166,900)
Loss per Share Basic and Diluted	$ (0.01)	$ (0.02)	$ (0.02)	$ (0.03)
Weighted Average Number of Shares Outstanding Basic and Diluted	43,009,239	40,838,176	42,919,612	40,520,096

Document and Entity Information	6 Months Ended
Document and Entity Information	Sep. 30, 2011	Nov. 09, 2011
Document and Entity Information
Entity Registrant Name	PCS EDVENTURES COM INC
Document Type	10-Q
Document Period End Date	Sep. 30, 2011
Amendment Flag	false
Entity Central Index Key	0001122020
Current Fiscal Year End Date	--03-31
Entity Common Stock, Shares Outstanding		43,882,246
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	Q2

PCS EDVENTURES!.COM, INC. Consolidated Statements of Stockholders' Equity (Deficit) (Unaudited) (USD $)	Common Stock	Stock Payable	Accumulated Deficit	Other Comprehensive Income	Total
Common shares, beginning balance at Mar. 31, 2011	42,699,529	0	0	0	42,699,529
Common stock for services, shares	466,245	0	0	0	466,245
Common stock for services, value	$ 103,198	$ 9,664	$ 0	$ 0	$ 112,862
Common stock for RSU's, shares	176,472	0	0	0	176,472
Common stock for RSU's, value	38,824	(45,000)	0	0	(6,176)
Warrants issued for extension of debt	90,211	0	0	0	90,211
Proceeds from exercise of warrants	0	36,000	0	0	36,000
Amortization of fair value of stock options	90,689	0	0	0	90,689
Stock for Cash, shares	80,000	0	0	0	80,000
Stock for Cash, value	8,000	(8,000)	0	0	0
Debt discount	76,138	0	0	0	76,138
Foreign currency translation	0	0	0	(23,245)	(23,245)
NET LOSS	0	0	(900,582)	0	(900,582)
Stockholders Equity, ending balance at Sep. 30, 2011	$ 35,414,524	$ 67,082	$ (35,480,562)	$ (9,825)	$ (8,781)
Common shares, ending balance at Sep. 30, 2011	43,422,246	0	0	0	43,422,246

PCS Edventures!.com, Inc. Balance Sheet (Parenthetical) (USD $)	Sep. 30, 2011	Mar. 31, 2011
Allowance for doubtful accounts	$ 3,279	$ 3,279
Accumulated Depreciation	212,815	208,577
Accumulated Amortization	$ 296,822	$ 267,508
Preferred stock authorized	20,000,000	20,000,000
Preferred stock par value	$ 0	$ 0
Preferred stock outstanding	0	0
Common stock authorized	60,000,000	60,000,000
Common stock par value	$ 0	$ 0
Common stock outstanding	43,422,246	42,699,529