EXHIBIT 11.0 MINORPLANET SYSTEMS USA, INC. AND SUBSIDIARIES STATEMENT REGARDING COMPUTATION OF PER SHARE EARNINGS (in thousands, except per share) <Table> <Caption> Three months ended Nine months ended May 31, May 31, -------------------- -------------------- 2003 2002 2003 2002 -------- -------- -------- -------- Net loss applicable to common stockholders: Net loss $ (3,228) $ (4,450) $(12,105) $(15,817) Weighted average number of shares outstanding: Weighted average number of shares outstanding, net of treasury shares - Basic EPS 48,349 48,236 48,349 48,112 Additional weighted average shares for assumed exercise of stock options, net of shares assumed to be repurchased with exercise proceeds -- -- -- -- -------- -------- -------- -------- Weighted average number of shares outstanding, net of treasury shares - Diluted EPS 48,349 48,236 48,349 48,112 ======== ======== ======== ======== Net loss per common share applicable to common stockholders: Basic EPS $ (0.07) $ (0.09) $ (0.25) $ (0.33) ======== ======== ======== ======== Diluted EPS $ (0.07) $ (0.09) $ (0.25) $ (0.33) ======== ======== ======== ======== </Table>