EXHIBIT NO. 11 ENERGY RESEARCH CORPORATION RECONCILIATION OF NUMERATORS AND DENOMINATORS OF THE BASIC AND DILUTIVE EPS COMPUTATION For The Quarter Ended January 31, 1998 Income Shares Per-Share (Numerator) (Denominator) (Amount) Basic EPS Income available to common shareholders $107,000 4,008,849 $.03 Effect of Dilutive Securities Stock based compensation 144,395 Preferred "C" convertible 30,000 --------- Diluted EPS Income available to common shareholders $107,000 4,183,244 $.03 ======= ========= ===== For the Quarter Ended January 31, 1997 Income Shares Per-Share (Numerator) (Denominator) (Amount) Basic EPS Income available to common shareholders $ 75,000 3,915,646 $.02 Effect of Dilutive Securities Stock based compensation 207,231 Preferred "C" convertible 30,000 Convertible debt 70,000 --------- Diluted EPS Income available to common shareholders $ 75,000 4,222,877 $.02 ======= ========= ====