EXHIBIT 11 CASE CORPORATION AND CONSOLIDATED SUBSIDIARIES COMPUTATION OF EARNINGS PER SHARE OF COMMON STOCK (MILLIONS, EXCEPT SHARE AMOUNTS) THREE MONTHS ENDED MARCH 31, ---------------------- 1997 1996 ---------- ---------- COMPUTATIONS FOR STATEMENTS OF INCOME Primary earnings per share of common stock (average shares outstanding): Income before extraordinary loss................... $ 64 $ 75 Extraordinary loss................................. -- (22) ---------- ---------- Net income......................................... 64 53 Preferred stock dividends.......................... (2) (2) ---------- ---------- Net income to common............................... $ 62 $ 51 ========== ========== Average shares of common stock outstanding......... 73,480,274 71,298,347 Incremental common shares applicable to restricted common stock based on the common stock daily average market price during the period............ 209,604 176,296 Incremental common shares applicable to common stock options based on the common stock daily average market price during the period............ 1,363,785 1,807,869 ---------- ---------- Average common stock, as adjusted.................. 75,053,663 73,282,512 ========== ========== Earnings per share of common stock (including common stock equivalents): Net income after preferred stock dividends and before extraordinary loss....................... $ 0.83 $ 1.00 Extraordinary loss............................... -- (0.30) ---------- ---------- Net earnings per share of common stock........... $ 0.83 $ 0.70 ========== ========== Fully diluted earnings per share of common stock: Average shares of common stock outstanding........... 73,480,274 71,298,347 Incremental common shares applicable to restricted common stock based on the more dilutive of the common stock ending or daily average market price during the period................................... 209,604 189,084 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.............................................. 1,364,255 1,851,934 Average common shares issuable assuming conversion of the Series A Cumulative Convertible Preferred Stock and the Cumulative Convertible Second Preferred Stock............................................... 3,488,711 3,488,711 ---------- ---------- Average common shares assuming full dilution......... 78,542,844 76,828,076 ========== ========== Fully diluted earnings per average share of common stock, assuming conversion of all applicable securities: Net income before extraordinary loss............. $ 0.82 $ 0.98 Extraordinary loss............................... -- (0.29) ---------- ---------- Net earnings per share of common stock........... $ 0.82 $ 0.69 ========== ==========