SCIOS INC. AND SUBSIDIARIES Computation of Net Loss Per Share (Calculated in accordance with the guidelines of item 601 of Regulation S-K. The effect of stock options on loss per share is anti-dilutive) Three months ended March 31, 1996 1995 ----------------- ----------------- (Unaudited) PRIMARY: Average common shares outstanding 35,890,504 35,349,500 Net effect of dilutive stock options - based on treasury stock method 0 0 ----------------- ----------------- Average common and common equivalent shares outstanding 35,890,504 35,349,500 ----------------- ----------------- Net loss ($7,417,000) ($6,627,000) ----------------- ----------------- Net loss per share ($0.21) ($0.19) ----------------- ----------------- FULLY DILUTED: Average common shares outstanding 35,890,504 35,349,500 Net effect of dilutive stock options - based on treasury stock method 0 0 ----------------- ----------------- Average common and common equivalent - shares outstanding 35,890,504 35,349,500 ----------------- ----------------- Net loss ($7,417,000) ($6,627,000) ----------------- ----------------- Net loss per share ($0.21) ($0.19) ----------------- ----------------- See notes to consolidated financial statements. Exhibit 11.1