CSP, INC. AND SUBSIDIARIES Exhibit 11.0 STATEMENT RE: COMPUTATION OF PER SHARE EARNINGS For the Three and Nine Month Periods Ended May 31, 1996 and May 26, 1995 (In thousands except for per share data) (Unaudited) /-For The Three Months Ended-//-For the Six Months Ended-/ May 31, May 26, May 31, May 26, 1996 1995 1996 1995 --------- --------- ------- ---------- NET INCOME (LOSS) PER COMMON SHARE - (PRIMARY) - ---------------------------------------------- Net income (loss) ($167) $320 ($82) $28 ====== ====== ====== ====== Average common shares outstanding 2,706 2,798 2,716 2,806 ====== ====== ====== ====== Reported net income (loss) per common share ($0.06) $0.11 ($0.03) $0.01 ====== ====== ====== ====== NET INCOME (LOSS)PER COMMON SHARE - (FULL DILUTION) - --------------------------------------------------- Net income (loss) ($167) $320 ($82) $28 ====== ====== ====== ====== Average common shares outstanding 2,706 2,798 2,716 2,806 ====== ====== ====== ====== Net income (loss) per common share-(Full Dilution) ($0.06) $0.11 ($0.03) $0.01 ====== ====== ====== ====== 17