EXHIBIT 11 - STATEMENT RE: COMPUTATION OF PER SHARE EARNINGS
THE BARBERS, HAIRSTYLING FOR MEN & WOMEN, INC.
Three Months Ended Nine Months Ended
June 26, June 27, June 26, June 27,
1997 1996 1997 1996
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EARNINGS PER SHARE:
Average shares outstanding 2,574,829 2,552,210 2,571,850 2,544,929
Net effect of dilutive stock options
and warrants -- based on the treasury
stocK method using average market
price 245,259 206,375 239,400 190,529
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Total 2,820,088 2,758,585 2,811,250 2,735,458
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Net income $340,259 $285,466 $890,169 $723,745
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Earnings per share -- primary and fully diluted $0.12 $0.10 $0.32 $0.26
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