Note 2 - Basis of Presentation and Summary of Significant Accounting Policies: Earnings Per Common Share ("EPS") (Policies)

6 Months Ended

Sep. 30, 2015

Policies

Earnings Per Common Share ("EPS")

Earnings per common share (“EPS”)

Basic EPS excludes dilution and is computed by dividing net income (loss) attributable to common stockholders by the weighted average number of common shares outstanding for the period. Diluted shares reflect the potential dilution that could occur if securities or other contracts to issue common stock (convertible preferred stock, forward contracts, warrants to purchase common stock, contingently issuable shares, common stock options and warrants and their equivalents using the treasury stock method) were exercised or converted into common stock. There were nil shares common stock equivalents available for dilution purposes as of September 30, 2015 and 2014.