Exhibit 11 ALPHARMA INC. Computation of Earnings (Loss) per Common Share Primary and Fully Diluted (Dollars in thousands, except for per share data) Twelve Months Ended December 31, 1995 1994 1993(A) Computation for Statement of Operations Primary earnings (loss) per share: Income (loss) before extraordinary item $ 18,817 $ (1,703) $ 10,129 Extraordinary item, net of tax (683) Net income (loss) $ 18,817 $ (2,386) $ 10,129 Average common shares outstanding 21,631,000 21,568,000 21,510,000 Dilutive effect of outstanding options determined by treasury stock method 122,753 97,538 70,788 21,753,753 21,665,538 21,580,788 Earnings per common share - Primary Income (loss) before extraordinary item $ 0.86 $ (0.08) $ 0.47 Extraordinary item, net of tax $ $ (0.03) $ Net income (loss) $ 0.86 $ (0.11) $ 0.47 Fully diluted earnings (loss) per share: Income (loss) before extraordinary item $ 18,817 $ (1,703) $ 10,129 Extraordinary item, net of tax (683) Net income (loss) $ 18,817 (2,386) 10,129 Average common shares outstanding 21,631,000 21,568,000 21,510,000 additions: Assumed conversion of warrants as of beginning of period 576,000 Dilutive effect of outstanding options determined by treasury stock method 200,369 97,538 70,788 22,407,369 21,665,538 21,580,788 Earnings (loss) per common share - Fully Diluted Income (loss) before extraordinary item $ 0.84 $ (0.08) $ 0.47 Extraordinary item, net of tax $ $ (0.03) $ Net income (loss) $ 0.84 $ (0.11) $ 0.47 (A) Reflects the retroactive effect of the October 1994 merger, accounted for as a pooling of interest, with A.L. Oslo.