EXHIBIT 11 CASE CORPORATION AND CONSOLIDATED SUBSIDIARIES COMPUTATION OF EARNINGS PER SHARE OF COMMON STOCK (IN MILLIONS, EXCEPT SHARE AMOUNTS) THREE MONTHS ENDED NINE MONTHS ENDED SEPTEMBER 30, SEPTEMBER 30, ---------------------- ---------------------- 1997 1996 1997 1996 ---------- ---------- ---------- ---------- COMPUTATIONS FOR STATEMENTS OF INCOME Primary earnings per share of common stock (average shares outstanding): Income before extraordinary loss...................... $ 78 $ 62 $ 280 $ 247 Extraordinary loss......... -- (11) -- (33) ---------- ---------- ---------- ---------- Net income................. 78 51 280 214 Preferred stock dividends.. (2) (2) (5) (5) ---------- ---------- ---------- ---------- Net income to common....... $ 76 $ 49 $ 275 $ 209 ========== ========== ========== ========== Average shares of common stock outstanding......... 74,302,625 72,468,238 73,846,807 71,925,021 Incremental common shares applicable to restricted common stock based on the common stock daily average market price during the period.................... 168,730 205,629 207,040 209,052 Incremental common shares applicable to common stock options based on the common stock daily average market price during the period.................... 1,351,097 1,502,639 1,391,285 1,691,363 ---------- ---------- ---------- ---------- Average common stock, as adjusted.................. 75,822,452 74,176,506 75,445,132 73,825,436 ========== ========== ========== ========== Earnings per share of common stock (including common stock equivalents): Net income after preferred stock dividends and before extraordinary loss........ $ 1.00 $ 0.81 $ 3.65 $ 3.28 Extraordinary loss......... -- (0.15) -- (0.45) ---------- ---------- ---------- ---------- Net earnings per share of common stock.............. $ 1.00 $ 0.66 $ 3.65 $ 2.83 ========== ========== ========== ========== Fully diluted earnings per share of common stock: Average shares of common stock outstanding......... 74,302,625 72,468,238 73,846,807 71,925,021 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......... 169,757 209,757 222,127 209,733 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.................... 1,361,208 1,621,505 1,545,249 1,706,061 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.... 79,322,301 77,788,211 79,102,894 77,329,526 ========== ========== ========== ========== Fully diluted earnings per average share of common stock, assuming conversion of all applicable securities: Net income before extraordinary loss........ $ 0.98 $ 0.80 $ 3.54 $ 3.20 Extraordinary loss......... -- (0.14) -- (0.43) ---------- ---------- ---------- ---------- Net earnings per share of common stock.............. $ 0.98 $ 0.66 $ 3.54 $ 2.77 ========== ========== ========== ==========