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NET INCOME PER SHARE (Tables)

12 Months Ended

Mar. 31, 2017

Net income per share:

Schedule of basic and diluted 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

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- References

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- Definition

Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

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