HEALTHWORLD CORPORATION SUPPLEMENTAL PRO FORMA NET INCOME PER COMMON SHARE COMPUTATION FOR THE YEAR FOR THE NINE ENDED MONTHS ENDED DECEMBER 31, 1996 SEPTEMBER 30, 1997 -------------------- ------------------- Calculation of Supplemental Shares Outstanding: Debt repaid by offering proceeds........................................ $ 462,000 $ 456,000 Proceeds per share...................................................... 8.75 8.75 -------------------- ---------------- Additional shares assumed outstanding................................... 52,800 52,114 Weighted average common shares outstanding.............................. 5,000,000 5,000,000 -------------------- ---------------- Supplemental weighted average common shares outstanding................. 5,052,800 5,052,114 -------------------- ---------------- -------------------- ---------------- Supplemental Net Income Per Share: Pro forma net income.................................................... $1,828,000 $1,612,000 Pro forma impact of use of proceeds on interest expense, net of tax........................................................... 11,592 8,618 -------------------- ---------------- Supplemental net income................................................. 1,839,592 1,620,618 Supplemental weighted average common shares outstanding................. 5,052,800 5,052,114 -------------------- ---------------- Supplemental pro forma net income per common share...................... $ .36 $ .32 -------------------- ---------------- -------------------- ----------------