ACCESS CORPORATION CALCULATION OF NET EARNINGS (LOSS) PER COMMON SHARE YEAR ENDED APRIL 30 __________________________________________________________ 1994 1995 1996 1997 1998 __________________________________________________________ Net earnings (loss) applicable to Basic and Dilutive Common Shares Net earnings (loss) ($615,239) $129,370 $205,021 ($1,050,732) ($811,985) Preferred Dividend ($ 64,685) ($102,510) Net earnings (loss) applicable to Basic and Dilutive Common Shares After Preferred Dividend ($615,239) $ 64,685 $102,511 ($1,050,732) ($811,985) _________ _______ _______ __________ _________ Calculation of Basic and Dilutive net earnings (loss) per Common Share: Average number of Common Shares outstanding; 4,865,559 4,865,559 4,865,559 4,865,559 4,865,559 _________ _________ __________ _________ __________ Net earnings (loss) per Basic And Dilutive Common Shares ( $0.13) $0.01 $0.02 ($0.22) ($0.17)