EXHIBIT 11.1 							 			 COMPUTATION OF EARNINGS PER SHARE 							 							 										Year Ended June 30, 							 ------------------------------------------ 							 1995 1994 1993 - --------------------------------------------------------------------------- DATA AS TO EARNINGS: Income (loss) before cumulative effect of a $ (846,856) $ 4,298,116 $ 9,160,048 change in accounting for income taxes Less: preferred stock dividends (2,080,380) (2,080,380) (2,080,380) - ---------------------------------------------------------------------------- Income (loss) before cumulative effect applicable to common and common equivalent shares $ (2,927,236) $ 2,217,73 $ 7,079,668 - ---------------------------------------------------------------------------- Cumulative effect of a change in accounting for income taxes $ --- $4,149,000 $ --- - ---------------------------------------------------------------------------- DATA AS TO NUMBER OF COMMON SHARES: Weighted average shares outstanding 12,538,537 12,468,184 12,417,536 Common equivalent shares relating to contingent issuance 35,877 85,298 98,108 - ---------------------------------------------------------------------------- Average number of common shares and common share equivalents 12,574,414 12,553,482 12,515,644 ============================================================================ PRIMARY EARNINGS PER COMMON SHARE: Income (loss) before cumulative effect of a change in accounting for income taxes $ (.23) $ .18 $ .57 Cumulative effect of a change in accounting for income taxes --- .33 --- - ---------------------------------------------------------------------------- Net Income (Loss) $ (.23) $ .51 $ .57 ============================================================================ EARNINGS PER COMMON SHARE AND COMMON SHARE EQUIVALENT (Note 1, below): Income (loss) before cumulative effect of a change in accounting for income taxes $ (.23) $ .18 $ .57 Cumulative effect of a change in accounting for income taxes --- .33 --- - ---------------------------------------------------------------------------- Net Income (Loss) $ (.23) $ .51 $ .57 ============================================================================ Note 1: Common share equivalents in the aggregate dilute the primary 	 earnings per common share by less than 3 percent.