TANISYS TECHNOLOGY, INC. STATEMENT RE COMPUTATION OF PER SHARE EARNINGS FOR THE THREE MONTHS ENDED DECEMBER 31, 1996 Month Shares Outstanding at Month End - ----- ------------------------------- Sept 96 15,978,537 Oct 96 15,978,537 Nov 96 16,070,773 Dec 96 16,626,655 ----------- 4 month total 64,654,502 Weighted Average Shares 16,163,626 Net Loss $(1,701,735) Loss per Weighted Average Shares ($0.11)