Basic (loss) earnings per share is computed by dividing (loss) income available to common stockholders by the weighted-average number of common stocks outstanding during the period. Diluted (loss) earnings per share is computed similar to basic earnings per share except that the denominator is increased to include the number of additional common stocks that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. There were no potentially dilutive securities for both the three months and nine months ended December 31, 2011 and 2010. As a result of a forward stock split, the calculation of basic and diluted (loss) earnings per common stock for all periods presented are adjusted retrospectively.