EXHIBIT 11.1 DENAMERICA CORP. AND SUBSIDIARIES Statement re: computation of per share income (loss) (In thousands, except share and per share data) Period ended ------------ October 2, October 1, Description 1996 1997 ----------- ---------- ---------- (40 weeks) (39 weeks) Income (loss) before extraordinary item ........... $ 1,802 (408) Extraordinary item - loss on extinguishment of debt ....................................... (497) -- ------------ ------------ Net income (loss) ................................. 1,305 (408) Less: Preferred stock dividend and accretion ..... (149) -- ------------ ------------ Net income (loss) applicable to common shareholders $ 1,156 ($ 408) ============ ============ Income (loss) before extraordinary item per common and common equivalent share ............. $ .15 ($ 03) Extraordinary item - loss on extinguishment of debt per common and common equivalent share .......................................... (.05) -- ------------ ------------ Net income (loss) per common and common equivalent share .................................. $ .10 ($ .03) ============ ============ Weighted average common and common equivalent shares outstanding ............................. 11,131,000 13,437,000 ============ ============