1 Exhibit 11 BTU INTERNATIONAL, INC. CALCULATION OF NET INCOME PER COMMON AND COMMON EQUIVALENT SHARE (Dollars in thousands, except share and per share data) For the Three Months Ended For the Nine Months Ended -------------------------- ------------------------- October 1, October 2, October 1, October 2, 1995 1994 1995 1994 - ----------------------------------------------------------------------------------------------------- Net income $1,482 $826 $3,997 $1,616 Dividends accrued - Class A and (5) (30) (93) (130) Class AA preferred stock - ----------------------------------------------------------------------------------------------------- Net income applicable to $1,477 $796 $3,904 $1,486 common stockholders ===================================================================================================== Weighted average shares and share equivalents outstanding: Common stock 7,279,686 6,845,220 7,211,888 6,846,901 Class AA convertible preferred stock - 240,000 - 240,000 Stock options 102,649 130,683 102,252 141,224 - ---------------------------------------------------------------------------------------------------- Weighted average shares and share 7,382,335 7,215,903 7,314,140 7,228,125 equivalents outstanding ==================================================================================================== Net income per common and common $0.20 $0.11 $0.53 $0.21 equivalent share ==================================================================================================== 13