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EXHIBIT 11.1
BUSINESS RESOURCE GROUP
COMPUTATION OF NET INCOME (LOSS) PER SHARE
(IN THOUSANDS, EXCEPT PER SHARE AMOUNTS)
(UNAUDITED)
Three Months Ended Three Months Ended
July 31, July 31,
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1997 1996 1997 1996
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PRIMARY
Net income / (loss) $(1,001) $ 419 $ 42 $ 1,353
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Weighted average shares outstanding-
Common shares 4,904 4,914 4,894 4,864
Common equivalent shares -
Stock options -- -- -- --
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Total common stock and common
stock equivalents 4,904 4,914 4,894 4,864
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Net income per common and
common share equivalent $ (0.20) $ 0.09 $ 0.01 $ 0.28
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