OGDEN CORPORATION AND SUBSIDIARIES DETAIL OF COMPUTATION OF EARNINGS APPLICABLE TO COMMON STOCK FOR THE NINE MONTHS FOR THE THREE MONTHS ENDED SEPTEMBER 30, ENDED SEPTEMBER 30, 1995 1994 1995 1994 (In Thousands) NUMBER OF SHARES USED FOR COMPUTATION OF EARNINGS PER SHARE: Average number of common shares 48,834 43,565 48,886 43,593 NUMBER OF SHARES USED FOR COMPUTATION OF EARNINGS PER SHARE ASSUMING FULL DILUTION: Average number of common shares 48,834 43,565 48,886 43,593 Shares issuable for conversion of preferred stock 309 331 302 325 Number of shares used for computation 49,143 43,896 49,188 43,918 COMPUTATION OF EARNINGS APPLICABLE TO COMMON SHARES: Income before cumulative effect of change in accounting principle $46,604 $51,710 $24,030 $18,742 Add (less): adjustments arising from minority interests in consolidated subsidiaries 7 5 dividends on Ogden preferred stock (129) (139) (42) (45) Consolidated income applicable to Ogden common stock $46,475 $51,578 $23,988 $18,702 Cumulative effect of change in accounting principle $(1,520) COMPUTATION OF EARNINGS APPLICABLE TO COMMON SHARES- ASSUMING FULL DILUTION: Income before cumulative effect of change in accounting principle $46,604 $51,710 $24,030 $18,742 Add: adjustments arising from minority interests in consolidated subsidiaries 7 5 Consolidated income applicable to Ogden common stock $46,604 $51,717 $24,030 $18,747 Cumulative effect of change in accounting principle $(1,520) <F1> Note: Earnings per common share was computed by dividing net income, increased (decreased) for adjustments arising from minority interest in consolidated subsidiaries, reduced by preferred stock dividend requirements, by the weighted average of the number of shares of common stock and common stock equivalents, where dilutive, outstanding during each period. Earnings per common share, assuming full dilution, were computed on the assumption that all convertible debentures, convertible preferred stock, and stock options converted or exercised during each period, or outstanding at the end of each period were converted at the beginning of each period or at the date of issuance or grant, if dilutive. This computation provides for the elimination of related convertible debenture interest and preferred dividends.