8. Earnings per Share The following table sets forth per share earnings (loss) for the year ended March 31, 2002 and 2001: For the Year Ended March 31, 2002 March 31, 2001    Numerator for earnings (loss) per common share and    earnings (loss) per common share assuming dilution:    Loss from continuing operations $ (3,394,319) $-      Loss from discontinued operations (2,726,998) -      Net income (loss) (6,121,317) 25,511   Denominator:    Denominator for basic earnings (loss) per share-       weighted average shares 13,027,949 12,997,765      Effect of dilutive securities: Employee stock options - 215,003      Denominator for diluted earnings (loss) per share-adjusted       weighted average shares and assumed conversions 13,027,949 13,212,768   Basic earnings (loss) per share:    Continuing operations $ (0.26) $ 0.00      Discontinued operations (0.21) -      Net income (loss) (0.47) 0.00   Diluted earnings (loss) per share:   Continuing operations $ (0.26) $ 0.00      Discontinued operations (0.21) -      Net income (loss) (0.47) 0.00   In addition, as of March 31, 2002 and 2001, there were options outstanding to purchase 1,147,169 and 1,782,000 shares, respectively, that are potentially anti-dilutive.