ROHR, INC. AND SUBSIDIARIES
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CALCULATION OF PRIMARY NET INCOME PER SHARE
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OF COMMON STOCK - UNAUDITED
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(in thousands except for share data)
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THREE MONTHS ENDED NINE MONTHS ENDED
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MAY 1, MAY 2, MAY 1, MAY 2,
1994 1993 1994 1993
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Income (loss) before cumulative effect of
accounting changes $(2,687) $(22,201) $ 5,048 $ (30,716)
Cumulative effect of accounting
changes, net of taxes - - - (223,950)
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Net income (loss) applicable to primary
earnings per common share $(2,687) $(22,201) $ 5,048 $(254,666)
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Common stock and common stock
equivalents:
Average shares of common stock
outstanding during the period 18,015 17,898 18,012 17,888
Net effect of common stock equivalents
(principally stock options and rights) 48 - 29 1
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Total common stock and common stock
equivalents 18,063 17,898 18,041 17,889
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Net income (loss) per average share of
common stock:
Before accounting changes $ (0.15) $ (1.24) $ 0.28 $ (1.72)
Effect of accounting changes - - - (12.52)
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Primary net income (loss) per common
share $ (0.15) $ (1.24) $ 0.28 $ (14.24)
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EXHIBIT 11.1