Exhibit 11 CARPENTER TECHNOLOGY CORPORATION AND SUBSIDIARIES EARNINGS PER COMMON SHARE COMPUTATIONS for the Three and Six Months Ended December 31, 1993 and 1992 (in thousands, except per share data) Three Months Six Months ---------------- ---------------- 1993 1992 1993 1992 ------ ------ ------ ------ Net Income (Loss) for Common Shares - ----------------------------------- Income before cumulative effect of changes in accounting principles $ 7,360 $ 1,914 $10,132 $ 4,566 Dividends accrued on convertible preferred stock, net of tax benefits (413) (411) (819) (817) ------- ------- ------- -------- Income for primary earnings per common share before cumulative effect of changes in accounting principles 6,947 1,503 9,313 3,749 Cumulative effect of changes in accounting principles - - - (74,676) ------- ------- ------- -------- Net income (loss) for primary earnings per common share $ 6,947 $ 1,503 $ 9,313 $(70,927) ======= ======= ======= ======== Weighted Average Common Shares - ------------------------------ Weighted average number of common shares outstanding 7,999 7,964 7,994 8,056 Effect of shares issuable under the stock option plans 33 1 25 1 ------- ------- ------- -------- Weighted average common shares 8,032 7,965 8,019 8,057 ======= ======= ======== ======== Primary Earnings (Loss) Per Common Share ---------------- Primary earnings per common share before cumulative effect of changes in accounting principles $ .86 $ .19 $ 1.16 $ .47 Cumulative effect of changes in accounting principles - - - (9.32) ------- ------- ------- -------- Primary earnings (loss) per common share $ .86 $ .19 $ 1.16 $ (8.85) ======= ======= ======= ======== Primary loss per common share for the cumulative effect of changes in accounting principles of $(9.32) is computed using the weighted average common shares outstanding for the year ended June 30, 1993 of 8,009. The result is not materially different from using the weighted average shares for the six months ended December 31, 1992. Earnings per common share before cumulative effect of changes in accounting principles on a fully diluted basis were substantially the same as primary earnings per common share before cumulative effect of changes in accounting principles. E-2