EXHIBIT 11 ONEIDA LTD. AND CONSOLIDATED SUBSIDIARIES TABULATION OF AVERAGE NUMBER OF COMMON SHARES FOR COMPUTATION OF PRIMARY AND FULLY DILUTED EARNINGS PER SHARE Common Shares (in thousands) Primary Earnings Fully Diluted Per Share Earnings Per Share Actual Used in Actual Used in Number Average Number Average Year Ended JANUARY 29, 1994: Shares outstanding beginning................10,205 10,205 10,205 10,205 Shares issued under: Stock purchase plan..........22 22 Dividend reinvestment plan.....................45 45 Stock option plan............14 14 ESOP shares allocated to participants..............212 103 212 103 Common share equivalents under employee stock purchase stock option and dividend reinvestment plans...................85 125 TOTAL...............10,498 10,393 10,498 10,433 Year Ended JANUARY 28, 1995: Shares outstanding beginning.................10,498 10,498 10,498 10,498 Shares issued under: Stock purchase plan..........110 110 Stock option plan............40 40 ESOP shares allocated to participants..............212 193 212 193 Common share equivalents under employee stock purchase stock option and dividend reinvestment plans...................93 93 TOTAL...............10,902 10,784 10,902 10,784 Year Ended JANUARY 27, 1996 Shares outstanding beginning.................10,902 10,902 10,902 10,902 Shares issued under: Stock purchase plan..........47 47 Treasury stock - net.........3 3 Stock option plan............81 81 Purchase of ESOP shares......(34) 15 (34) 15 Common share equivalents under employee stock purchase stock option and dividend reinvestment plans...................132 13 TOTAL...............10,999 11,019 10,999 11,020 ONEIDA LTD. AND CONSOLIDATED SUBSIDIARIES Calculation of Earnings Per Share (Thousands except per share amounts) January 27, 1996 January 28, 1995 January 29, 1994 Net income....................$18,088 $13,493 $10,662 Less preferred dividends.....134 134 135 Net income (loss) for primary and fully diluted earnings per share.................17,954 13,359 10,527 Average common shares: Primary.................11,019 10,784 10,393 Fully diluted...........11,020 10,784 10,433 Earnings per share: Primary.................1.63 1.24 1.01 Fully diluted...........1.63 1.24 1.01