1 IBIS TECHNOLOGY CORPORATION STATEMENT RE: COMPUTATION OF PER SHARE LOSS EXHIBIT 11 THREE MONTHS ENDED NINE MONTHS ENDED SEPTEMBER 30, SEPTEMBER 30, ------------------------------ --------------------------------- 1996 1997 1996 1997 ----------- ----------- ------------ ------------- Net loss reported ....................... $ (176,766) $ (419,496) $ (733,178) $ (1,763,490) =========== =========== ============ ============= Primary and fully diluted loss per share: Weighted average common shares outstanding ................... 5,171,338 5,774,010 4,568,725 5,402,808 =========== =========== ============ ============= Net loss per common share ............... $ (0.03) $ (0.07) $ (0.16) $ (0.33) =========== =========== ============ ============= 19