Exhibit 11 THE COOPER COMPANIES, INC. AND SUBSIDIARIES Calculation of Net Income (Loss) Per Common Share (In thousands, except per share figures) (Unaudited) Three Months Ended January 31, ------------------------- 1994 1993 ---------- -------- Primary: Loss from continuing operations before extraordinary items $ (5,150) $ (2,684) Less, dividend requirements on Senior Exchangeable Redeemable Restricted Voting Preferred Stock 0 160 Loss from continuing operations before extraordinary items (5,150) (2,844) Loss on sale of discontinued operations, net of taxes 0 0 ---------- -------- Loss before extraordinary items (5,150) (2,844) Extraordinary items 0 924 ---------- -------- Loss per common share $ (5,150) $ (1,920) ---------- -------- ---------- -------- Weighted average number of common shares outstanding 30,410 30,189 Contingently issuable shares out- standing 0 0 ---------- -------- Weighted average number of common and common equivalent shares outstanding for primary earnings per share 30,410 30,189 ---------- -------- ---------- -------- Earnings (loss) per common share: Continuing operations $ (0.17) $ (0.09) Discontinued operations 0.00 0.00 ---------- -------- Loss before extraordinary items (0.17) $ (0.09) Extraordinary items 0.00 0.03 ---------- -------- Loss per common share $ (0.17) $ (0.06) ---------- -------- ---------- -------- Three Months Ended January 31, ------------------------- 1994 1993 ---------- -------- Fully diluted: Loss from continuing operations before extraordinary items $ (5,150) $ (2,684) Less, dividend requirements on Senior Exchangeable Redeemable Restricted Voting Preferred Stock 0 160 ---------- -------- Loss from continuing operations before extraordinary items (5,150) (2,844) Loss on sale of discontinued operations, net of taxes 0 0 ---------- -------- Loss before extraordinary items (5,150) (2,844) Extraordinary items 0 924 ---------- -------- Loss per common share $ (5,150) $ (1,920) ---------- -------- ---------- -------- Weighted average number of common shares outstanding 30,410 30,189 Contingently issuable shares out- standing 0 0 ---------- -------- Weighted average number of common and common equivalent shares outstanding for fully diluted earnings per share 30,410 30,189 ---------- -------- ---------- -------- Earnings (loss) per common share: Continuing operations $ (0.17) $ (0.09) Discontinued operations 0.00 0.00 ---------- -------- Loss before extraordinary items (0.17) (0.09) Extraordinary items 0.00 0.03 ---------- -------- Loss per common share $ (0.17) $ (0.06) ---------- -------- ---------- --------