Exhibit (11) Computation of Earnings Per Share For the Years Ended December 31, 1998 1997 1996 ---- ---- ---- A. Income before cumulative effect of accounting change $ 5,026,000 $ 3,467,000 $ 1,343,000 B. Cumulative effect of accounting change, net of tax benefit (46,000) -- -- ----------- ----------- ----------- C. Net Income applicable to common stock $ 4,980,000 $ 3,467,000 $ 1,343,000 =========== =========== =========== Basic Earnings Per Share: D. Average common shares outstanding 4,881,017 4,235,742 4,138,977 =========== =========== =========== Primary Earnings Per Share: Income before cumulative effect of accounting change (A/D) $ 1.03 $ 0.82 $ 0.32 Cumulative effect of accounting change, net of tax benefit (B/D) (.01) -- -- ----------- ----------- ----------- Net income (C/D) $ 1.02 $ 0.82 $ 0.32 =========== =========== =========== Fully Diluted Earnings Per Common Share: Average shares outstanding 4,881,017 4,235,742 4,138,977 Dilutive average common shares outstanding under options and warrants 782,892 675,912 639,415 Exercise prices $.91 to $.91 to $.91 to $15.71 $10.32 $5.22 Assumed proceeds on exercise $ 4,624,411 $ 3,224,101 $ 2,776,937 Market value per share $ 16.0510 $ 11.1100 $ 6.0796 Less: Treasury stock purchases with the assumed proceeds from exercise of options and warrants 288,107 290,198 456,763 ----------- ----------- ----------- E. Fully diluted average common shares outstanding 5,375,802 4,621,456 4,321,629 =========== =========== =========== Fully Diluted Earnings Per Common Share: Income before cumulative effect of accounting change (A/E) $ 0.94 $ 0.75 $ 0.31 Cumulative effect of accounting change, net of tax benefit (B/E) (.01) -- -- ----------- ----------- ----------- Net income (C/E) $ 0.93 $ 0.75 $ 0.31 =========== =========== =========== 46