I have previously looked into this in more detail but this provides a good summary:
http://www.investopedia.com/ask/answers/121.asp
They need revenue of over US$90 (incorrect said $100m above though that was probably my mind default to NZD) as they dont meet either of the first two standards. I dont think they will get $90m in the year to march 2014 so they will have to wait till after the year to March 2015 (not sure if they can do part year accounts to prove they meet the criteria).
Or do you forecast revenues over US$90 for this year?