Exhibit 11.0 Statement re: Computation of Earnings (Loss) Per Share Primary Fully Diluted --------- ------------- For the fiscal year ended March 31, 1995: Weighted average number of Common Shares outstanding 6,479,596 6,479,596 Dilutive effect of Common Stock equivalents 472,828 472,468 --------- --------- 6,952,424 6,952,064 For the fiscal year ended March 31, 1996: Weighted average number of Common Shares outstanding 6,549,672 6,549,672 --------- --------- 6,549,672 6,549,672 For the fiscal year ended March 31, 1997: Weighted average number of Common Shares outstanding 6,717,142 6,717,142 --------- --------- 6,717,142 6,717,142