EXHIBIT 11.1
COMFORCE CORPORATION AND SUBSIDIARIES
COMPUTATION OF EARNINGS (LOSS) PER SHARE
AND EQUIVALENT SHARE OF COMMON STOCK
(In thousands except per share amounts)
Six Months Ended
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June 30, June 30,
Line 1996 1995
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AVERAGE SHARES OUTSTANDING
1 Weighted average number of shares of common stock
outstanding during the period 9,445 3,257
2 Net additional shares assuming stock options and warrants
exercised and proceeds used to purchase treasury shares 4,374 -
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3 Weighted average number of shares and equivalent shares
of common stock outstanding during the period 13,819 3,257
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EARNINGS (LOSS)
4 Earnings (loss) before extraordinary credit $452 ($15,122)
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5 Amount for per share computation $452 ($15,122)
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6 Net earnings $452 ($8,465)
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7 Amount for per share computation $452 ($8,465)
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PER SHARE AMOUNTS
Earnings (loss) before extraordinary credit
(line 5 / line 3) $0.03 ($4.64)
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Net Earnings
(line 7 / line 3) $0.03 ($2.60)
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Earnings (loss) per share is computed by dividing net earnings (loss), less
preferred stock dividends, by the weighted average number of shares of common
stock and common stock equivalents (stock options and warrants), unless
anti-dilutive, outstanding during the period. Fully diluted earnings (loss) per
share is not presented since the result is equivalent to primary earnings (loss)
per share.