EXHIBIT 11 CBI INDUSTRIES, INC. AND SUBSIDIARIES COMPUTATION OF EARNINGS PER COMMON SHARE Three Months Six Months Thousands of dollars and shares, except per share amounts Ended June 30, Ended June 30, 1995 1994 1995 1994 Primary Earnings Per Common Share Net income to common shareholders $11,404 $12,064 $20,060 $20,236 Weighted average number of common shares outstanding 38,183 37,791 38,137 37,736 Primary net income per common share $0.30 $0.32 $0.53 $0.54 Fully Diluted Earnings Per Common Share Net income to common shareholders $11,404 $12,064 $20,060 $20,236 Add back expenses included in net income that pertain to ESOP Series C preferred dividends 1,984 2,025 3,961 4,118 Common dividends on unallocated reverted shares - 8 - 24 Company contributions (after utilization of common dividends of $205, $204, $404, $406 charged to retained earnings) 2,256 2,019 4,588 4,023 ESOP debt amortization - (212) - (424) Tax effect included in net income related to debt service (1,726) (1,563) (3,473) (3,145) Net income adjusted to exclude ESOP debt service 13,918 14,341 25,136 24,832 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) - (60) Company contribution (after utilization of common dividends of $834, $822, $1,663, $1,660 charged to retained earnings) (3,611) (3,408) (7,290) (6,851) ESOP debt amortization - 212 - 424 Tax effect included in net income related to debt service 1,600 1,417 3,218 2,852 Fully diluted net income to common shareholders $11,907 $12,536 $21,064 $21,197 Weighted average number of common shares outstanding 38,183 37,791 38,137 37,736 Add common stock equivalents of stock option plan 80 139 80 139 Add common stock equivalents of Series C preferred shares 5,272 5,268 5,272 5,268 Fully diluted weighted average number of common shares outstanding 43,535 43,198 43,489 43,143 Fully diluted net income per common share $0.27 $0.29 $0.48 $0.49