EXHIBIT 11 CASE CORPORATION AND CONSOLIDATED SUBSIDIARIES COMPUTATION OF EARNINGS PER SHARE OF COMMON STOCK (IN MILLIONS, EXCEPT SHARE AMOUNTS) THREE MONTHS ENDED SIX MONTHS ENDED JUNE 30, JUNE 30, ------------------------ ------------------------ 1997 1996 1997 1996 ----------- ----------- ----------- ----------- COMPUTATIONS FOR STATEMENTS OF INCOME Primary earnings per share of common stock (average shares outstanding): Income before extraordinary loss.... $ 138 $ 110 $ 202 $ 185 Extraordinary loss..... -- -- -- (22) ----------- ----------- ----------- ----------- Net income............. 138 110 202 163 Preferred stock dividends............. (1) (1) (3) (3) ----------- ----------- ----------- ----------- Net income to common... $ 137 $ 109 $ 199 $ 160 =========== =========== =========== =========== Average shares of common stock outstanding........... 73,748,383 72,002,505 73,615,068 71,650,424 Incremental common shares applicable to restricted common stock based on the common stock daily average market price during the period..... 243,089 196,026 221,258 184,969 Incremental common shares applicable to common stock options based on the common stock daily average market price during the period............ 1,420,481 1,771,917 1,394,395 1,779,076 ----------- ----------- ----------- ----------- Average common stock, as adjusted........... 75,411,953 73,970,448 75,230,721 73,614,469 =========== =========== =========== =========== Earnings per share of common stock (including common stock equivalents): Net income after preferred stock dividends and before extraordinary loss.... $ 1.82 $ 1.47 $ 2.65 $ 2.47 Extraordinary loss..... -- -- -- (0.30) ----------- ----------- ----------- ----------- Net earnings per share of common stock....... $ 1.82 $ 1.47 $ 2.65 $ 2.17 =========== =========== =========== =========== Fully diluted earnings per share of common stock: Average shares of common stock outstanding........... 73,748,383 72,002,505 73,615,068 71,650,424 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................ 260,465 205,028 245,568 204,602 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..... 1,611,137 1,771,866 1,631,815 1,779,000 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 3,488,711 3,488,711 ----------- ----------- ----------- ----------- Average common shares assuming full dilution.............. 79,108,696 77,468,110 78,981,162 77,122,737 =========== =========== =========== =========== Fully diluted earnings per average share of common stock, assuming conversion of all applicable securities: Net income before extraordinary loss.... $ 1.74 $ 1.42 $ 2.56 $ 2.40 Extraordinary loss..... -- -- -- (0.29) ----------- ----------- ----------- ----------- Net earnings per share of common stock....... $ 1.74 $ 1.42 $ 2.56 $ 2.11 =========== =========== =========== ===========