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NET INCOME PER SHARE

12 Months Ended

Mar. 31, 2017

Net income per share:

NET INCOME PER SHARE

11. NET INCOME PER SHARE

The following table sets forth the computation of basic and diluted net income per share for years indicated:

		Year ended March 31,
		2015				2016				2017
		$				$				$
Net income attributable to Highway Holdings  Limited's shareholders, basic and diluted			1,150				1,251				527
Shares:
Weighted average common shares used in computing basic net income per share			3,786,542				3,801,874				3,801,874
Effect of dilutive securities:
Weighted average shares from assumed exercise of stock options and issuance of common shares			8,259				-				-
Weighted average common shares used in computing diluted net income per share			3,794,801				3,801,874				3,801,874
Net income per share, basic			0.30				0.33				0.14
Net income per share, diluted			0.30				0.33				0.14

No option to purchase common shares was excluded in the computation of 2015 diluted net income per share as the effect was dilutive. All share options were exercised or lapsed before the year ended March 31, 2015. No share option is outstanding for the year ended March 31, 2016 and 2017.

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- Definition

The entire disclosure for earnings per share.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-URI http://asc.fasb.org/topic&trid=2144383

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