EARNINGS PER SHARE

9 Months Ended

Jan. 31, 2014

Earnings Per Share [Abstract]

Earnings Per Share [Text Block]

(14)   EARNINGS PER SHARE

The restricted shares of common stock (Note 12) are not included in the computation of basic earnings per share, as they are considered contingently returnable shares.  The restricted shares of common stock are included in diluted earnings per share.  Due to the net loss for periods presented all potentially dilutive shares have been excluded in the computation of diluted earnings per share because they are anti-dilutive.