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Exhibit 11
IBIS TECHNOLOGY CORPORATION
STATEMENT RE: COMPUTATION OF PER SHARE LOSS
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| Years Ended December 31, |
| |||||||
|
| 2001 |
| 2002 |
| 2003 |
| |||
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|
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|
| |||
Basic net loss |
| $ | (9,594,919 | ) | $ | (14,096,179 | ) | $ | (21,449,789 | ) |
Weighted average common shares outstanding-basic |
| 8,378,262 |
| 9,207,922 |
| 9,727,513 |
| |||
Net additional common shares upon assumed exercise of stock options and warrants |
| — |
| — |
| — |
| |||
Weighted average commons shares outstanding-diluted |
| 8,378,262 |
| 9,207,922 |
| 9,727,513 |
| |||
Net loss per common share |
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Basic |
| $ | (1.15 | ) | $ | (1.53 | ) | $ | (2.21 | ) |
Diluted |
| $ | (1.15 | ) | $ | (1.53 | ) | $ | (2.21 | ) |
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