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Exhibit 11
REXALL SUNDOWN, INC. AND SUBSIDIARIES
NET INCOME PER COMMON SHARE CALCULATION
Three Months Ended
November 30,
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1997 1996
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Net income $ 13,550,202 $ 7,242,441
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PRIMARY
Weighted average common shares outstanding(1) 67,545,759 62,427,126
Common stock equivalents(2) 2,365,276 2,417,088
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Primary weighted average common shares outstanding 69,911,035 64,844,214
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Primary net income per common share $ 0.19 $ 0.11
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FULLY DILUTED(3)
Weighted average common shares outstanding(1) 67,545,759 62,427,126
Common stock equivalents(2) 2,566,339 2,227,174
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Fully diluted weighted average common shares outstanding 70,112,098 64,654,300
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Fully diluted net income per common share $ 0.19 $ 0.11
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(1) Represents weighted average common shares outstanding for the periods
indicated.
(2) Common stock equivalents associated with stock options calculated pursuant
to the treasury stock method.
(3) All share data in the financial statements are stated using the primary
earnings per share calculation as the above fully diluted calculation is
anti-dilutive.