FORM 10-Q
STATEMENT REGARDING COMPUTATIONS OF PER SHARE EARNINGS
BGS SYSTEMS, INC.
For the quarter ended
October 31,
1995 1994
--------------------------
PRIMARY
Average shares outstanding 3,116,159 3,086,172
Net effect of stock options, if dilutive,
based on the treasury stock method using
the average market price 22,779 18,068
----------- -----------
Total 3,138,938 3,104,240
----------- -----------
Net income $ 1,949,547 $ 1,766,142
=========== ===========
Net income per share $ .62 $ .57
=========== ===========
For the nine months ended
October 31,
1995 1994
--------------------------
PRIMARY
Average shares outstanding 3,108,478 3,102,380
Net effect of stock options, if dilutive,
based on the treasury stock method using
the average market price 17,712 16,699
----------- -----------
Total 3,126,190 3,119,079
----------- -----------
Net income $ 5,718,852 $ 5,273,212
=========== ===========
Net income per share $ 1.83 $ 1.69
=========== ===========