1 IBIS TECHNOLOGY CORPORATION STATEMENT RE: COMPUTATION OF PER SHARE LOSS EXHIBIT 11 THREE MONTHS ENDED MARCH 31, ------------------------------- 1996 1997 ----------- ----------- Net loss ................................... $ (284,210) $ (437,363) =========== =========== Primary and fully diluted loss per share: Weighted average common shares outstanding 3,518,746 5,190,839 =========== =========== Net loss per common share .................. $ (0.08) $ (0.08) =========== =========== 15