1 IBIS TECHNOLOGY CORPORATION STATEMENT RE: COMPUTATION OF PER SHARE LOSS EXHIBIT 11 THREE MONTHS ENDED NINE MONTHS ENDED SEPTEMBER 30, SEPTEMBER 30, ------------------------- --------------------------- 1995 1996 1995 1996 ----------- ---------- ----------- ---------- Net loss reported ....................... $(1,309,339) $ (176,766) $(3,439,471) $ (733,178) =========== ========== =========== ========== Primary and fully diluted loss per share: Weighted average common shares outstanding ................... 3,488,404 5,171,338 3,395,655 4,568,725 =========== ========== =========== ========== Net loss per common share ............... $ (0.38) $ (0.03) $ (1.01) $ (0.16) =========== ========== =========== ========== 17