1 EXHIBIT 11 CARDIOVASCULAR DYNAMICS, INC. STATEMENT REGARDING THE COMPUTATION OF NET LOSS PER SHARE (In thousands, except per share amounts) Three Months Ended Nine Months Ended September 30, September 30, -------------------- --------------------- 1997 1996 1997 1996 ------- ------- ------- ------- Net loss............................................................ $(2,066) $ (698) $(3,253) $(1,845) ======= ======= ======= ======= Computations of weighted average common and common equivalent shares outstanding: Weighted average common shares outstanding........................ 9,107 8,748 9,098 3,298 Shares related to staff accounting bulletin topic 4D: Stock options................................................... -- 318 -- 318 Preferred Stock Warrants(1)..................................... -- 87 -- 87 Adjusted to reflect the effect of the assumed conversion of Convertible Obligation from the date of issuance.............. -- -- -- 39 Adjusted to reflect the effect of the assumed conversion of Preferred Stock from the date of issuance (Series A and B).... -- -- -- 2,720 ------- ------- ------- ------- Shares used in computing net loss per share (pro forma for the three and nine months ended September 30, 1996)........... 9,107 9,153 9,098 6,462 ======= ======= ======= ======= Net loss per share (pro forma for the three and nine months ended September 30, 1996)..................................... $ (0.23) $ (0.08) $ (0.36) $ (0.29) ======= ======= ======= ======= - ----------------------- (1) At an assumed conversion rate of two shares of Common Stock for each share of Preferred Stock.