Exhibit 11
MILLER BUILDING SYSTEMS, INC.
AND SUBSIDIARIES
Statement Regarding Computation of Per Share Earnings
Three Months Ended Nine Months Ended
April 1, April 2, April 1, April 2,
1995 1994 1995 1994
Calculation of primary earnings (loss)
per common share:
Net income (loss) $ (370,960) $ 23,624 $ 56,028 $ 399,412
========== ========== ========== ==========
Shares outstanding, net of
treasury shares, at beginning of
period 3,100,963 3,249,078 3,158,578 3,249,078
Average number of shares arising
from the exercise of stock options - - 3,679 -
Additional shares assuming
exercise as of the beginning of
the fiscal year of dilutive stock
options, based on the treasury
stock method using the average
market price for the period - 17,275 23,353 17,275
Average number of shares from the
sale of treasury stock - - 12,802 -
Average number of shares purchased
as treasury stock - (54,296) (61,606) (54,296)
---------- ---------- ---------- ----------
Weighted average shares and
equivalent shares outstanding 3,100,963 3,212,057 3,136,806 3,212,057
========== ========== ========== ==========
Primary earnings (loss) per share: $ (.12) $ .01 $ .02 $ .12
========== ========== ========== ==========
<FN>
Fully dilutive earnings (loss) per share do not differ from primary earnings per share.
</FN>