EXHIBIT 11.0
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BOSTON COMMUNICATIONS GROUP, INC. AND SUBSIDIARIES
STATEMENT RE: COMPUTATION OF PER SHARE EARNINGS
(IN THOUSANDS, EXCEPT FOR PER SHARE DATA)
(UNAUDITED)
THREE MONTHS ENDED NINE MONTHS ENDED
SEPTEMBER 30, SEPTEMBER 30,
1995 1996 1995 1996
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NET INCOME PER COMMON SHARE - PRIMARY
Net income $ 427 $ 331 $ 212 $ 453
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Primary income per share:
Average common shares outstanding 3,336 12,587 3,336 6,864
Dilutive options and warrants 212 524 212 524
Other (1) 5,630 - 5,630 3,205
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Average common shares outstanding 9,178 13,111 9,178 10,593
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Net income per common share $ 0.05 $ 0.03 $ 0.02 $ 0.04
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NET INCOME PER COMMON SHARE - FULL DILUTION
Net income $ 427 $ 331 $ 212 $ 453
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Fully diluted income per share:
Average common shares outstanding 3,336 12,587 3,336 6,872
Dilutive options and warrants 212 548 212 548
Other (1) 5,630 - 5,630 3,205
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Average common shares outstanding 9,178 13,135 9,178 10,601
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Net income per common share $ 0.05 $ 0.03 $ 0.02 $ 0.04
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(1)Pursuant to Securities and Exchange Commission Staff Accounting Bulletin No.
83, Common Stock and stock options issued during the twelve-month period
preceding the date of the initial filing of the registration statement with an
exercise price below the initial public offering price of $14.00 per share have
been included in the calculation of common equivalent shares, using the Treasury
stock method, as if they were outstanding for all periods presented.