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EXHIBIT 11.0
EPL TECHNOLOGIES, INC. AND SUBSIDIARIES
COMPUTATION OF LOSS PER COMMON SHARE AND
FULLY DILUTED LOSS PER COMMON SHARE
FOR THE THREE MONTHS ENDED MARCH 31, 1996 AND 1995
(IN THOUSANDS EXCEPT PER SHARE DATA)
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1996 1995
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Net Loss $ (935) $ (797)
Deduct effect of 10% cumulative preferred dividend 71 81
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Adjusted net loss for loss per share computation $ (1,006) $ (878)
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Weighted average number of common shares outstanding 13,311 7,675
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Primary loss per share $ (0.08) $ (0.11)
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Net loss for loss fully diluted loss per share computation $ (935) $ (797)
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Weighted average number of common shares outstanding 13,311 7,675
Common share equivalent applicable to:
Series A, convertible preferred stock 3,760 4,307
Series A, warrants 258 330
Other warrants 1,530 1,375
Stock options outstanding 2,137 1,000
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Weighted average number of common shares and
common share equivalents used to compute fully
diluted loss per share 20,996 14,687
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Fully diluted loss per share $ (0.04) $ (0.05)
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