3. INCOME (LOSS) PER SHARE (Tables)

9 Months Ended

Dec. 31, 2015

Earnings Per Share [Abstract]

Computation of basic and diluted earnings per share

	For the three months ended					For the nine months ended
	December 31,					December 31,
	2015			2014		2015			2014
	$			$		$			$
Net income (loss)	$	(363,869	)	$	275,741	$	(838,526	)	$	133,324
Weighted average common shares - basic		293,678,330			293,328,330		293,564,512			293,328,330
Basic income (loss) per common share	$	(0.00	)	$	0.00	$	(0.00	)	$	0.00
Diluted
Net income (loss)	$	(363,869	)	$	275,741	$	(838,526	)	$	133,324
Weighted average common shares - basic		293,678,330			293,328,330		293,564,512			293,328,330
Effect of dilutive common shares		–			835,944		–			806,988
Weighted average common shares - diluted		293,678,330			294,164,274		293,564,512			294,135,318
Net income (loss) per common share - basic	$	(0.00	)	$	0.00	$	(0.00	)	$	0.00
Net income (loss) per common share - diluted	$	(0.00	)	$	0.00	$	(0.00	)	$	0.00
Potentially dilutive securities outstanding at period end excluded from diluted computation as they were antidilutive		4,500,000			–		4,500,000			–