CHILDROBICS, INC. AND SUBSIDIARIES EXHIBIT 11 STATEMENT REGARDING COMPUTATION OF EARNINGS (LOSS) PER SHARE Three Months Ended Nine Months Ended ------------------ ----------------- March 31, March 31, ----------- ----------- 1996 1995 1996 1995 ---- ---- ---- ---- Net Loss ($611,473) ($278,417) ($1,750,303) ($632,652) --------- --------- ----------- --------- --------- --------- ----------- --------- Shares outstanding, beginning of the period 4,290,000 3,850,000 4,290,000 3,850,000 Average shares issued for the period 130,934 120,833 86,818 39,690 --------- --------- ----------- --------- Weighted average shares outstanding for the period 4,420,934 3,970,833 4,376,818 3,889,690 --------- --------- ----------- --------- --------- --------- ----------- --------- Loss per share ($0.14) ($0.07) ($0.40) ($0.16) --------- --------- ----------- --------- --------- --------- ----------- --------- EXHIBIT 11 20