EXHIBIT 11 KAISER ALUMINUM CORPORATION COMPUTATION OF EARNINGS PER COMMON AND COMMON EQUIVALENT SHARE (1) (In millions of dollars, except per share amounts) Quarter Ended Nine Months Ended September 30, September 30, --------------------------------------- 1995 1994 1995 1994 --------------------------------------- Primary: Earnings: Income (loss) before extraordinary loss $ 12.5 $ (20.8) $ 39.3 $ (73.7) Dividends on preferred stock: Series A Shares (2.8) (3.2) (9.1) (9.5) PRIDES (2.1) (2.1) (6.4) (5.3) --------------------------------------- Income (loss) available to common shareholders before extraordinary loss 7.6 (26.1) 23.8 (88.5) Extraordinary loss, net (5.4) --------------------------------------- Net income (loss) available to common shareholders $ 7.6 $ (26.1) $ 23.8 $ (93.9) ======================================= Shares (000): Weighted average common shares outstanding 58,240 58,161 58,234 58,118 Additional weighted average shares arising from conversion of Series A Shares 1,570 529 Assuming excercise of nonqualified stock options 415 252 --------------------------------------- Weighted average common and common equivalent shares 60,225 58,161 59,015 58,118 ======================================= Primary earnings (loss) per common share: Income (loss) before extraordinary loss $ .13 $ (.45) $ .40 $ (1.53) Extraordinary loss (.09) --------------------------------------- Net income (loss) $ .13 $ (.45) $ .40 $ (1.62) ======================================= Fully diluted: Earnings: Income before extraordinary loss $ 12.5 $ 39.3 Dividends on PRIDES (2.1) (6.4) --------------------------------------- Net income available to common and common equivalent shareholders $ 10.4 $ 32.9 ======================================= Shares (000): Weighted average common shares outstanding 58,240 58,234 Weighted average shares assuming conversion of Series A Shares at the beginning of period 13,127 13,127 Assuming excercise of nonqualified stock options 415 252 --------------------------------------- Weighted average common and common equivalent shares 71,782 71,613 ======================================= Fully diluted earnings per common and common equivalent share $ .14 $ .46 ======================================= (1) See Note 3 of Notes to Interim Consolidated Finanical Statements.