EXHIBIT 11.1
GENERAL SURGICAL INNOVATIONS, INC. AND SUBSIDIARY
COMPUTATION OF NET LOSS PER SHARE (1)
(In thousands, except per share data)
Year Ended June 30,
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1996 1995 1994
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Primary and Fully Diluted:
Weighted average common shares...... 4,201 3,295 3,112
Common and common equivalent shares
pursuant to Staff Accounting
Bulletin No. 83................... 3,201 3,201 3,201
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Shares used in per share calculation... 7,411 6,496 6,313
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Net loss............................... $(5,465) $(4,051) $(3,119)
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Net loss per share..................... $ (0.74) $ (0.62) $ (0.49)
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(1) There is no difference between primary and fully diluted net loss per
share for all periods presented.