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 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 132 133 TOTAL 10,999 11,019 10,999 11,020 Year Ended JANUARY 25, 1997: Shares outstanding beginning 10,999 10,999 10,999 10,999 Shares issued under: Stock purchase plan 123 123 Treasury stock - net (94) (94) Stock option plan 38 39 38 39 ESOP shares allocated to participants 27 27 participants ........... Common share equivalents under employee stock purchase, stock option and dividend reinvestment plans 100 100 TOTAL 11,093 11,138 11,093 11,138 ONEIDA LTD. AND CONSOLIDATED SUBSIDIARIES Calculation of Earnings Per Share (Thousands except per share amounts) January 25, 1997 January 27, 1996 January 28, 1995 Net income $16,972 $18,088 $13,493 Less preferred dividends 133 134 134 Net income for primary and fully diluted earnings per share $16,839 $17,954 $13,359 Average common shares: Primary 11,138 11,019 10,784 Fully diluted 11,138 11,020 10,784 Earnings per share: Primary $1.51 $1.63 $1.24 Fully diluted 1.51 1.63 1.24