EXHIBIT 11.1
ECLIPSE SURGICAL TECHNOLOGIES, INC.
STATEMENT REGARDING COMPUTATION OF NET LOSS PER SHARE
(IN THOUSANDS, EXCEPT PER SHARE AMOUNTS)
YEAR ENDED DECEMBER 31,
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1996 1995 1994
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Weighted Average common shares outstanding
for the period. . . . . . . . . . . . . . . . . . . . . 14,078 10,470 10,231
Common equivalent shares pursuant to Staff Accounting
Bulletin No. 83 . . . . . . . . . . . . . . . . . . . . . 950 2,295 2,295
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Shares used in per share calculation . . . . . . . . . . . 15,028 12,765 12,526
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Net loss . . . . . . . . . . . . . . . . . . . . . . . . . $(4,156) $(2,426) $(1,982)
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Net loss per share . . . . . . . . . . . . . . . . . . . . $ (0.28) $ (0.19) $ (0.16)
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There is no difference between primary and fully diluted loss per share
for each period presented.
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