1 EXHIBIT 11 HYBRIDON, INC. AND SUBSIDIARIES (A DEVELOPMENT STAGE COMPANY) COMPUTATION OF PRO FORMA NET LOSS PER COMMON SHARE (1) YEAR ENDED DECEMBER 31, 1996 1995 NET LOSS $(46,852,600) $(34,546,676) ============ ============ EQUIVALENT SHARES: Weighted average common stock outstanding during the period 22,877,775 1,821,295 Conversion of preferred stock 1,339,295 13,850,221 Dilutive effect of common equivalent shares issued subsequent to October 31, 1994 (2) 43,632 523,584 ------------ ------------ 24,260,702 16,195,100 ============ ============ PRO FORMA NET LOSS PER COMMON SHARE $(1.93) $(2.13) ====== ====== <FN> (1) Primary and fully diluted net loss per share has not been separately presented, as the amounts would not be meaningful. (2) Pursuant to Securities and Exchange Commission Staff Accounting Bulletin No. 83, stock options issued at prices below the initial public offering price per share (cheap stock) during the 12-month period immediately preceding the initial filing date of the Company's Registration Statement of its initial public offering have been included as outstanding for all periods presented. The dilutive effect of the common and common stock equivalents was computed in accordance with the treasury stock method.