EXHIBIT 11 CASE CORPORATION AND CONSOLIDATED SUBSIDIARIES COMPUTATION OF EARNINGS PER SHARE OF COMMON STOCK (IN MILLIONS, EXCEPT SHARE AMOUNTS) THREE MONTHS ENDED MARCH 31, ---------------------- 1996 1995 ---------- ---------- Computations for Statements of Income Primary earnings per share of common stock (average shares outstanding): Income before cumulative effect of changes in accounting principles and extraordinary loss...... $ 75 $ 70 Cumulative effect of changes in accounting principles........................................ -- (9) Extraordinary loss................................. (22) -- ---------- ---------- Net income......................................... 53 61 Preferred stock dividends.......................... (2) (2) ---------- ---------- Net income to common .............................. $ 51 $ 59 ========== ========== Average shares of common stock outstanding......... 71,298,347 70,368,853 Incremental common shares applicable to restricted common stock based on the common stock daily average market price during the period............ 176,296 -- Incremental common shares applicable to common stock options based on the common stock daily average market price during the period............ 1,807,869 527,676 ---------- ---------- Average common shares, as adjusted................. 73,282,512 70,896,529 ========== ========== Earnings per share of common stock (including common stock equivalents): Net income after preferred stock dividends and before cumulative effect of changes in accounting principles and extraordinary loss.... $ 1.00 $ 0.96 Cumulative effect of changes in accounting principles...................................... -- (0.13) Extraordinary loss............................... (0.30) -- ---------- ---------- Net earnings per share of common stock........... $ 0.70 $ 0.83 ========== ========== Fully diluted earnings per share: Average shares of common stock outstanding........... 71,298,347 70,368,853 Incremental common shares applicable to restricted common stock based on the more dilutive of the common stock ending or average market price during the period.......................................... 189,084 -- Incremental common shares applicable to common stock options based on the more dilutive of the common stock ending or average market price during the period.............................................. 1,851,934 721,666 Average common shares issuable assuming conversion of the Series A Cumulative Convertible Preferred Stock and the Cumulative Convertible Second Preferred Stock............................................... 3,488,711 3,492,754 ---------- ---------- Average common shares assuming full dilution......... 76,828,076 74,583,273 ========== ========== Fully diluted earnings per average share of common stock, assuming conversion of all applicable securities: Net income before cumulative effect of changes in accounting principles and extraordinary loss ... $ 0.98 $ 0.94 Cumulative effect of changes in accounting principles...................................... -- (0.12) Extraordinary loss............................... (0.29) -- ---------- ---------- Net earnings per share of common stock........... $ 0.69 $ 0.82 ========== ========== 18