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 Nine Months Ended
July 31, July 31,
------------------ --------------------
1994 1993 1994 1993
------ -------- -------- --------
Primary:
Income (loss) from continuing operations before extraordinary
item......................................................... $ 3,054 $(13,705) $(5,946) $(22,572)
Less, dividend requirements on Preferred Stock................. 54 -- 54 320
------ -------- -------- --------
Income (loss) from continuing operations before extraordinary
item......................................................... 3,000 (13,705) (6,000) (22,892)
Loss on sale of discontinued operations, net of taxes.......... -- -- -- (13,657)
------ -------- -------- --------
Income (loss) before extraordinary item........................ 3,000 (13,705) (6,000) (36,549)
Extraordinary item............................................. -- -- -- 924
------ -------- -------- --------
Income (loss) per common share................................. $ 3,000 $(13,705) $(6,000) $(35,625)
------ -------- -------- --------
------ -------- -------- --------
Weighted average number of common shares outstanding........... 30,360 30,065 30,206 30,055
Contingently issuable shares outstanding....................... 1,561 -- 409 --
------ -------- -------- --------
Weighted average number of common and common equivalent shares
outstanding for primary earnings per share................... 31,921 30,065 30,615 30,055
------ -------- -------- --------
------ -------- -------- --------
Earnings (loss) per common share:
Continuing operations..................................... $ .09 $ (.46) $ (.20) $ (.77)
Discontinued operations................................... -- -- -- (.45)
------ -------- -------- --------
Loss before extraordinary item............................ .09 (.46) (.20) (1.22)
Extraordinary item........................................ -- -- -- .03
------ -------- -------- --------
Earnings (loss) per common share............................... $ .09 $ (.46) $ (.20) $ (1.19)
------ -------- -------- --------
------ -------- -------- --------