EXHIBIT 11
COASTCAST CORPORATION
COMPUTATION OF PER SHARE EARNINGS
THREE MONTHS ENDED MARCH 31,
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2000 1999
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Common stock outstanding at beginning of period 7,701,571 7,989,404
Repurchase of common stock -- (56,200)
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Common stock outstanding at end of period 7,701,571 7,933,204
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Weighted average shares outstanding, for computation of basic EPS 7,701,571 7,972,926
Dilutive effect of stock options after application of treasury stock method 144,268 5,120
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Total diluted weighted average shares outstanding, for computation of
diluted earnings per share 7,845,839 7,978,046
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Net income $ 2,952,000 $ 2,306,000
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Net income per common share - basic $ 0.38 $ 0.29
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Net income per common and common equivalent share - diluted $ 0.38 $ 0.29
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