EXHIBIT 11 INTERNATIONAL MULTIFOODS CORPORATION AND SUBSIDIARIES Computation of Earnings (Loss) per Common Share (unaudited) (in thousands, except per share amounts) THREE MONTHS ENDED NINE MONTHS ENDED ------------------ ------------------- Nov. 25, Nov. 30, Nov. 25, Nov. 30, 2000 1999 2000 1999 - ------------------------------------------------------------------------------- Average shares of common stock outstanding 18,740 18,760 18,739 18,755 Dilutive potential common shares 143 49 97 78 - ------------------------------------------------------------------------------- Total adjusted average shares 18,883 18,809 18,836 18,833 =============================================================================== Earnings from continuing operations $8,503 $8,129 $18,532 $ 17,782 Loss from discontinued operations - - - (19,560) - ------------------------------------------------------------------------------- Net earnings (loss) applicable to common stock $8,503 $8,129 $18,532 $ (1,778) =============================================================================== Basic earnings (loss) per share: Continuing operations $ .45 $ .43 $ .99 $ .95 Discontinued operations - - - (1.04) - ------------------------------------------------------------------------------- Total $ .45 $ .43 $ .99 $ (.09) =============================================================================== Diluted earnings (loss) per share: Continuing operations $ .45 $ .43 $ .98 $ .94 Discontinued operations - - - (1.03) - ------------------------------------------------------------------------------- Total $ .45 $ .43 $ .98 $ (.09) =============================================================================== Basic earnings (loss) per share are computed by dividing net earnings (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted earnings per share are computed similar to basic earnings per share except that the weighted average shares outstanding are increased to include additional shares from the assumed exercise of stock options, if dilutive. The number of additional shares is calculated by assuming that outstanding stock options were exercised and the proceeds from such exercises were used to acquire shares of common stock at the average market price during the period.