EXHIBIT 11 CBI INDUSTRIES, INC. AND SUBSIDIARIES COMPUTATION OF EARNINGS PER COMMON SHARE Three Months Nine Months Thousands of dollars and shares, except per share amounts Ended September 30, Ended September 30, 1995 1994 1995 1994 Primary Earnings Per Common Share Net income to common shareholders $7,673 $7,871 $27,733 $28,107 Weighted average number of common shares outstanding 38,276 37,913 38,184 37,795 Primary net income per common share $0.20 $0.20 $0.73 $0.74 Fully Diluted Earnings Per Common Share Net income to common shareholders $7,673 $7,871 $27,733 $28,107 Add back expenses included in net income that pertain to ESOP Series C preferred dividends 1,967 2,035 5,928 6,153 Common dividends on unallocated reverted shares - 7 - 31 Company contributions (after utilization of common dividends of $203, $202, $607, $608 charged to retained earnings) 2,240 1,981 6,828 6,004 ESOP debt amortization - (212) - (636) Tax effect included in net income related to debt service (1,714) (1,551) (5,187) (4,696) Net income adjusted to exclude ESOP debt service 10,166 10,131 35,302 34,963 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 - (23) - (83) Company contribution (after utilization of common dividends of $820, $822, $2,483, $2,487 charged to retained earnings) (3,590) (3,375) (10,880) (10,226) ESOP debt amortization - 212 - 636 Tax effect included in net income related to debt service 1,591 1,406 4,809 4,258 Fully diluted net income to common shareholders $8,167 $8,351 $29,231 $29,548 Weighted average number of common shares outstanding 38,276 37,913 38,184 37,795 Add common stock equivalents of stock option plan 84 111 84 111 Add common stock equivalents of Series C preferred shares 5,227 5,175 5,227 5,175 Fully diluted weighted average number of common shares outstanding 43,587 43,199 43,495 43,081 Fully diluted net income per common share $0.19 $0.20 $0.67 $0.69