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## 18. NET INCOME (LOSS) PER SHARE 

## 19. FINANCIAL INSTRUMENTS 

reconciliation of the numerators and denominators between basic and diluted net income per share (EPS) for the years ended March 31, 2002 and 2001 is as follows: 

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(1) Derivative financial instruments The Company operates internationally, giving rise to exposure to market risks from fluctuations in foreign currency exchange and interest rates. In the normal course of its risk management efforts, the Company employs a variety of derivative financial instruments, which are comprised principally of forward exchange contracts, interest rate 

