1 EXHIBIT 11.01 EPL Technologies, Inc. Computation of Earnings per Common Share and Fully diluted Earnings per Common Share EPL TECHNOLOGIES, INC. COMPUTATION OF LOSS PER COMMON SHARE AND FULLY DILUTED LOSS PER COMMON SHARE (in thousands except per share data) YEAR YEAR YEAR ENDED ENDED ENDED 12/31/97 12/31/96 12/31/95 Net Loss $ (7,187) $ (4,296) $(3,320) Deduct effect of 10% cumulative loss per computation 1,167 999 314 -------- -------- ------- Adjusted net loss for loss per share computation $ (8,354) $ (5,295) $(3,634) ======== ======== ======= Weighted average number of common shares outstanding 8,373 7,437 4,656 ======== ======== ======= Primary loss per share $ (1.00) $ (0.71) $ (0.78) ======== ======== ======= Net loss for fully diluted loss per common share computation $ (7,187) $ (4,296) $(3,320) ======== ======== ======= Weighted average number of common shares outstanding 8,373 7,437 4,656 Common share equivalent applicable to: Series A, convertible preferred stock 1,540 1,751 2,136 Series B, convertible preferred stock 169 118 Series C, convertible preferred stock 49 Series D, convertible preferred stock 178 Series A, warrants 100 128 157 Series D, warrants 28 Other warrants 96 243 706 Stock options outstanding 1,574 1,196 746 Less Common Stock acquired with net proceeds 982 597 1,545 -------- -------- ------- Weighted average number of common shares and common share equivalents used to compute fully diluted loss per share 11,125 10,276 6,856 -------- -------- ------- Fully diluted loss per share $ (0.65) $ (0.42) $ (0.48) ======== ======== =======