EXHIBIT 11 CBI INDUSTRIES, INC. AND SUBSIDIARIES COMPUTATION OF EARNINGS PER COMMON SHARE Three Months Thousands of dollars, except per share amounts Ended March 31, 1995 1994 Primary Earnings Per Common Share Net income to common shareholders $8,656 $8,172 Weighted average number of common shares outstanding 38,090 37,680 Primary net income per common share $0.23 $0.22 Fully Diluted Earnings Per Common Share Net income $8,656 $8,172 Add back expenses included in net income that pertain to ESOP Series C preferred dividends 1,977 2,093 Common dividends on unallocated reverted shares - 16 Company contributions (after utilization of common dividends of $199, $202 charged to retained earnings) 2,332 2,004 ESOP debt amortization - (212) Tax effect included in net income related to debt service (1,747) (1,582) Net income adjusted to exclude ESOP debt service 11,218 10,491 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 - (34) Company contribution (after utilization of common dividends of $829, $838 charged to retained earnings) (3,679) (3,443) ESOP debt amortization - 212 Tax effect included in net income related to debt service 1,618 1,435 Fully diluted net income to common shareholders $9,157 $8,661 Weighted average number of common shares outstanding 38,090 37,680 Add common stock equivalents of stock option plan 84 190 Add common stock equivalents of Series C preferred shares 5,312 5,387 Fully diluted weighted average number of common shares outstanding 43,486 43,257 Fully diluted net income per common share $0.21 $0.20