1 IBIS TECHNOLOGY CORPORATION STATEMENT RE: COMPUTATION OF PER SHARE LOSS EXHIBIT 11 THREE MONTHS ENDED SIX MONTHS ENDED JUNE 30, JUNE 30, ---------------------------- ----------------------------- 1996 1997 1996 1997 ---------- ---------- ---------- ----------- Net loss reported ................................ $ (272,202) $ (906,631) $ (556,412) $(1,343,994) ========== ========== ========== =========== Primary and fully diluted loss per share: Weighted average common shares outstanding ............................ 5,009,467 5,221,257 4,264,107 5,207,301 ========== ========== ========== =========== Net loss per common share ........................ $ (0.05) $ (0.17) $ (0.13) $ (0.26) ========== ========== ========== =========== 18