Three Months Ended								Six Months Ended
		October 31,								October 31,
		2009				2008				2009				2008
REVENUE		$	24,301,560			$	28,767,681			$	49,585,343			$	57,035,212
COSTS AND EXPENSES:
Cost of revenue			16,752,484				21,421,304				34,910,296				41,606,178
Selling, general and administrative expenses			6,286,661				5,945,671				12,140,145				11,883,160
Depreciation and amortization			658,199				651,039				1,308,143				1,340,181
Total costs and expenses			23,697,344				28,018,014				48,358,584				54,829,519
OPERATING INCOME			604,216				749,667				1,226,759				2,205,693
OTHER EXPENSE (INCOME):
Interest expense			78,277				136,681				140,637				248,284
Interest income			(1,612	)			(22,073	)			(3,531	)			(48,112	)
INCOME BEFORE INCOME TAX PROVISION			527,551				635,059				1,089,653				2,005,521
Income tax provision			254,605				253,299				492,687				744,204
NET INCOME			272,946				381,760				596,966				1,261,317
Less: Net (loss) income attributable to noncontrolling interest			(63,841	)			19,950				(174,738	)			61,196
NET INCOME ATTRIBUTABLE TO WPCS		$	336,787			$	361,810			$	771,704			$	1,200,121
Basic net income per common share attributable to WPCS		$	0.05			$	0.05			$	0.11			$	0.17
Diluted net income per common share attributable to WPCS		$	0.05			$	0.05			$	0.11			$	0.17
Basic weighted average number of common shares outstanding			6,942,266				7,251,083				6,942,266				7,251,083
Diluted weighted average number of common shares outstanding			6,976,256				7,262,419				6,968,524				7,259,353

		October 31,				April 30,
ASSETS		2009				2009
		(Unaudited)				Note 1
CURRENT ASSETS:
Cash and cash equivalents		$	8,511,319			$	6,396,810
Accounts receivable, net of allowance of $105,889 and $155,458 at October 31, 2009 and April 30, 2009, respectively			24,728,415				25,662,784
Costs and estimated earnings in excess of billings on uncompleted contracts			4,034,783				5,229,043
Inventory			3,093,949				2,481,383
Prepaid expenses and other current assets			2,344,190				1,674,952
Prepaid income taxes			-				295,683
Deferred tax assets			268,922				70,413
Total current assets			42,981,578				41,811,068
PROPERTY AND EQUIPMENT, net			6,498,162				6,668,032
OTHER INTANGIBLE ASSETS, net			1,823,932				1,983,879
GOODWILL			33,094,959				32,549,186
OTHER ASSETS			132,204				132,948
Total assets		$	84,530,835			$	83,145,113

LIABILITIES AND EQUITY		October 31,				April 30,
		2009				2009
		(Unaudited)				Note 1
CURRENT LIABILITIES:
Current portion of loans payable		$	54,662			$	89,210
Borrowings under line of credit			5,626,056				5,626,056
Current portion of capital lease obligations			93,298				96,001
Accounts payable and accrued expenses			8,894,587				8,997,296
Billings in excess of costs and estimated earnings on uncompleted contracts			2,164,517				2,511,220
Deferred revenue			640,156				507,650
Due to shareholders			2,988,674				2,951,008
Income taxes payable			190,423				-
Total current liabilities			20,652,373				20,778,441
Loans payable, net of current portion			51,511				71,634
Capital lease obligations, net of current portion			106,786				151,425
Deferred tax liabilities			1,565,866				1,467,971
Total liabilities			22,376,536				22,469,471
COMMITMENTS AND CONTINGENCIES
EQUITY:
Preferred stock - $0.0001 par value, 5,000,000 shares authorized, none issued			-				-
Common stock - $0.0001 par value, 25,000,000 shares authorized, 6,942,266 shares issued and outstanding at October 31, 2009 and April 30, 2009, respectively			694				694
Additional paid-in capital			50,246,439				50,175,479
Retained earnings			10,152,893				9,381,189
Accumulated other comprehensive income (loss) on foreign currency translation			488,933				(321,798	)
Total WPCS shareholders' equity			60,888,959				59,235,564
Noncontrolling interest			1,265,340				1,440,078
Total equity			62,154,299				60,675,642
Total liabilities and equity		$	84,530,835			$	83,145,113