Exhibit 11.1 Neurogen Corporation Computation of Net Income (Loss) Per Common Share (in thousands, except Net Income (Loss) per Common Share amounts) Three Months Three Months Nine Months Nine Months Ended Ended Ended Ended Sept. 30, 1996 Sept. 30, 1995 Sept. 30, 1996 Sept. 30, 1995 (Unaudited) (Unaudited) (Unaudited) (Unaudited) --------- --------- --------- --------- Primary: Weighted average shares of common stock outstanding 14,192 11,359 14,118 10,532 Dilutive effect of: Warrants 42 - 43 37 Stock options 1,151 - 1,305 1,031 ------------- ------------- ------------- ------------- Common and common equivalent shares 15,385 11,359 15,466 11,600 ============= ============= ============= ============= Net income (loss) $ 332 $ (1,040) $ 5,060 $ 9,494 ============= ============= ============= ============= Earnings (loss) per common and common equivalent shares $ 0.02 $ (0.09) $ 0.33 $ 0.82 ============= ============= ============= ============= Fully Diluted: Weighted average shares of common stock outstanding 14,192 11,359 14,118 10,532 Dilutive effect of: Warrants 42 - 43 42 Stock options 1,215 - 1,305 1,482 ------------- ------------- ------------- ------------- Common and common equivalent shares 15,449 11,359 15,466 12,056 ============= ============= ============= ============= Net Income (loss) $ 332 $ (1,040) $ 5,060 $ 9,494 ============= ============= ============= ============= Earnings (loss) per common and common equivalent shares $ 0.02 $ - $ 0.33 $ 0.79 ============= ============= ============= =============