EXHIBIT 11 FRED MEYER, INC. AND SUBSIDIARIES COMPUTATION OF (LOSS) EARNINGS PER COMMON SHARE (In thousands, except per share amounts) (Unaudited) 12 Weeks Ended 40 Weeks Ended ---------------------- ------------------------- Nov. 5, Nov. 6, Nov. 5, Nov. 6, 1994 1993 1994 1993 -------- ------ ------- ------- Weighted average number of shares outstanding . . . . . . . . . . . . . 26,548 25,958 26,500 25,738 Weighted average number of shares under option. . . . . . . . . . . . . 3,521 4,144 3,609 4,113 Shares assumed to have been purchased under the treasury stock method . . . . . . . . . . . . . (1,513) (1,607) (1,449) (1,535) ------ ------ ------- ------- Weighted average number of common and common equivalent shares outstanding . . . . . . . . . . . . . . . . . . 28,556 28,495 28,660 28,316 ====== ====== ====== ====== Net (loss) income before the effect of an accounting change . . . . . . . . . . . . . . . $(36,579) $9,897 $(1,400) $40,870 Effect of an accounting change . . . . . . . . . . . . . . . --- --- --- (2,588) -------- ------ ------- ------- Net (loss) income . . . . . . . . . . . . . . . . $(36,579) $9,897 $(1,400) $38,282 ======== ====== ======= ======= (Loss) earnings per common share on: Net (loss) income before the effect of an accounting change . . . . . . . . . . . . . . $(1.28) $.35 $(.05) $1.44 Effect of an accounting change . . . . . . . . . . . . . . --- --- --- (.09) ------ ---- ----- ----- Net (loss) income . . . . . . . . . . . . . . . $(1.28) $.35 $(.05) $1.35 ====== ==== ===== =====