EXHIBIT 11 CBI INDUSTRIES, INC. AND SUBSIDIARIES COMPUTATION OF EARNINGS PER COMMON SHARE Three Months Six Months Thousands of dollars, except per share amounts Ended June 30, Ended June 30, 1994 1993 1994 1993 Primary Earnings Per Common Share Net income to common shareholders $ 12,064 $ 6,926 $ 20,236 $ 11,075 Weighted average number of common shares outstanding 37,791 37,068 37,736 36,971 Primary net income per common share $ 0.32 $ 0.19 $ 0.54 $ 0.30 Fully Diluted Earnings Per Common Share Net income $ 12,064 $ 6,926 $ 20,236 $ 11,075 Add back expenses included in net income that pertain to ESOP Series C preferred dividends 2,025 2,119 4,118 4,252 Common dividends on unallocated reverted shares 8 17 24 41 Company contributions (after utilization of common dividends of $204, $205, $406, $404 charged to retained earnings) 2,019 1,940 4,023 3,919 ESOP debt amortization (212) (526) (424) (1,053) Tax effect included in net income related to debt service (1,563) (1,407) (3,145) (2,831) Net income adjusted to exclude ESOP debt service 14,341 9,069 24,832 15,403 Adjustments to reflect the servicing of ESOP debt (required for this calculation), based on the assumption all Series C preferred shares were converted to common shares: Common dividends on unallocated reverted shares (26) (42) (60) (92) Company contribution (after utilization of common dividends of $822, $627, $1,660, $1,251 charged to retained earnings) (3,408) (3,612) (6,851) (7,273) ESOP debt amortization 212 526 424 1,053 Tax effect included in net income related to debt service 1,417 1,300 2,852 2,617 Fully Diluted net income to common shareholders 12,536 7,241 21,197 11,708 Weighted average number of common shares outstanding 37,791 37,068 37,736 36,971 Add common stock equivalents of stock option plan 139 95 139 95 Add common stock equivalents of leveraged Series C preferred shares 4,451 4,568 4,451 4,568 Add common stock equivalents of reverted allocated Series C preferred shares 817 725 817 725 Fully diluted weighted average number of common shares outstanding 43,198 42,456 43,143 42,359 Fully diluted net income per common share $ 0.29 $ 0.17 $ 0.49 $ 0.28