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EXHIBIT 11.1
STATEMENT REGARDING COMPUTATION OF PER SHARE EARNINGS
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EXHIBIT 11.1
STATEMENT REGARDING COMPUTATION OF PER SHARE EARNINGS
ABR INFORMATION SERVICES, INC.
YEAR ENDED JULY 31,
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1995 1996 1997
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Primary:
Average shares outstanding 19,680,322 22,353,988 27,320,151
Net effect of dilutive stock options -
based on the treasury stock
method using average market price 321,168 713,066 494,643
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TOTAL 20,001,490 23,067,054 27,814,794
Net income per financial statements $ 2,793,679 $ 5,673,783 $12,228,652
Per share amount $.14 $.25 $.44
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Fully Diluted:
Average shares outstanding 19,680,322 22,353,988 27,320,151
Net effect of dilute stock options - based
on the treasury stock method
using the year end price, higher
than average market price 435,922 804,862 609,975
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TOTAL 20,116,244 23,158,850 27,930,126
Net income per financial statements $ 2,793,679 $ 5,673,783 $12,228,652
Per share amount $.14 $.25 $.44
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