Exhibit 11 FORM 10-K Imtek Office Solutions, Inc. (Formerly Spectrum Equities, Inc.) Exhibit 11 SCHEDULE OF COMPUTATION OF NET INCOME PER SHARE Years Ended September 30 ------------------------------------- 1997 1996 1995 ---------- ------------ ----------- Primary ------- Net income $ 58,367 $ - $ - Less - preferred stock dividends - - - Net income for primary income per common share $ 58,367 $ - $ - ========== ============ =========== Weighted average number of common shares outstanding during the year 2,447,916 181,157,501 19,275,000 Add - common equivalent shares - - - ---------- ------------ ----------- Weighted average number of shares used in calculation of primary inv\come per common share 2,447,916 181,157,501 19,275,000 ========== ============ =========== Primary income per common share $ .02 $ - $ - ========== ============ =========== FULLY DILUTED ------------- Net income for primary income per common share $ 58,367 $ - $ - Net income for fully diluted net income per share $ 58,367 $ - $ - ========== ============ =========== Weighted average number of shares used in calculating primary income per common share 2,447,916 181,157,501 19,275,000 Add (deduct) incremental shares - - - Weighted average number of shares used in calculation of fully diluted income per share 2,447,916 181,157,501 19,275,000 ========== ============ =========== Fully diluted income per common share $ .02 $ - $ - ========== ============ ===========