EXHIBIT 11.2
ROHR, INC. AND SUBSIDIARIES
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CALCULATION OF FULLY DILUTED NET INCOME PER SHARE
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OF COMMON STOCK - UNAUDITED
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(IN THOUSANDS EXCEPT FOR PER SHARE DATA)
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FIRST QUARTER ENDED
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NOV. 2, NOV. 3,
1997 1996
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Net income applicable to primary earnings per
common share $14,867 $ 6,787
Add back interest and issue expense on
convertible debentures and notes - net of tax adjustment 1,457 250
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Net income applicable to fully diluted earnings per share $16,324 $ 7,037
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Average number of shares outstanding on a fully diluted basis:
Shares used in calculating primary earnings per share 26,868 23,434
Fully diluted options and awards 84 -
Shares issuable on conversion of debentures and notes 4,573 1,905
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Average number of shares outstanding on
a fully diluted basis 31,525 25,339
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Fully diluted net income per average common share $0.52 $0.28
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14