CSP, INC. AND SUBSIDIARIES Exhibit 11.0 STATEMENT RE: COMPUTATION OF PER SHARE EARNINGS For the Three and Nine Month Periods Ended May 31, 1996 and May 26, 1995 (In thousands except for per share data) (Unaudited) /-For The Three Months Ended-//-For the Nine Months Ended-/ May 30, May 31, May 30, May 31, 1997 1996 1997 1996 --------- --------- - ------- ---------- NET INCOME (LOSS) PER COMMON SHARE - (PRIMARY) - ---------------------------------------------- Net income (loss) ($427) ($168) ($418) ($82) ====== ====== ====== ====== Average common shares outstanding 2,684 2,706 2,682 2,716 ====== ====== ====== ====== Reported net income (loss) per common share ($0.16) ($0.06) ($0.16) ($0.03) ====== ====== ====== ====== NET INCOME (LOSS)PER COMMON SHARE - (FULL DILUTION) - --------------------------------------------------- Net income (loss) ($427) ($168) ($418) ($82) ====== ====== ====== ====== Average common shares outstanding 2,684 2,706 2,682 2,716 ====== ====== ====== ====== Net income (loss) per common share-(Full Dilution) ($0.16) ($0.06) ($0.16) ( $0.03) ====== ====== ====== ======