FIRST ALBANY COMPANIES INC. COMPUTATION OF PER SHARE EARNINGS ======================================================================================================= 			Three Months Ended		 Nine Months Ended 	 		June 30,		 June 24,		 June 30,		 June 24,		 (In thousands of dollars, 1995 1994 1995 1994 except per share amounts)	 ======================================================================================================= Primary: ------------------------------------------------------------------------------------------------------- Net income	 $	 993	 $ 	538	 $ 	2,347	 $	 3,508		 ======================================================================================================= Weighted average number of shares 	outstanding during the period**		 4,302		 4,220		 4,286		 4,259 Incremental shares under stock options 	computed under the treasury stock 	method using the average market price 	of the issuer's stock during the period 		 203		 200		 181		 218 ------------------------------------------------------------------------------------------------------- Weighted average shares and common 	equivalent shares outstanding 		 4,505		 4,420		 4,467		 4,477 ======================================================================================================= Net income per share 	 $ 	0.22	 $ 	0.12	 $ 0.53	 $ 0.78 	 ======================================================================================================= Fully Diluted: ------------------------------------------------------------------------------------------------------- Net income	 $ 	 993	 $	 538	 $ 2,347	 $	 3,508		 ======================================================================================================= Weighted average number of shares		 	outstanding during the period<F1>**		 4,302		 4,220		 4,286		 4,259		 Incremental shares under stock options 	computed under the treasury stock method 	using the higher of the average or ending 	market price of the issuer's stock at the end 	of the period		 203		 200		 182		 218 ------------------------------------------------------------------------------------------------------- Weighted average shares and common 	equivalent shares outstanding		 4,505		 4,420		 4,468		 4,477 ======================================================================================================= Net income per share	 $	 0.22	 $	 0.12 	$	 0.53	 $	 0.78 ======================================================================================================= <FN> <F1>**Per share figures and shares outstanding have been restated for all dividends declared. </FN>