1 EXHIBIT F GENCORP INC. COMPUTATION OF EARNINGS PER COMMON SHARE YEARS ENDED NOVEMBER 30, ---------------------------------- 1994 1993 1992 -------- -------- -------- EARNINGS (LOSS) (Dollars in Millions) Income (Loss) Before Cumulative Effect of Accounting Changes............................... $ (13.0) $ 42.8 $ 22.1 Cumulative Effect of Accounting Changes............ (212.7) -- -- -------- -------- -------- Net Income (Loss) for Primary Earnings Per Share... $ (225.7) $ 42.8 $ 22.1 Tax Affected Interest Expense Applicable to 8% Convertible Subordinated Debentures.............. 5.5 5 .5 1.9 -------- -------- -------- Net Income (Loss) for Fully Diluted Earnings Per Share............................................ $ (220.2) $ 48.3 $ 24.0 ======== ======== ======== SHARES (In Thousands) Weighted Average Number of Common Shares Outstanding for Primary Earnings Per Share....... 31,797 31,730 31,729 Assuming Conversion of 8% Convertible Subordinated Debentures....................................... 7,158 7,158 2,470 -------- -------- -------- Weighted Average Number of Common Shares Outstanding for Fully Diluted Earnings Per Share............................................ 38,955 38,888 34,199 ======== ======== ======== EARNINGS (LOSS) PER SHARE Income (Loss) Before Cumulative Effect of Accounting Changes............................... $ (.41) $ 1.35 $ .70 Cumulative Effect of Accounting Changes............ (6.69) -- -- -------- -------- -------- Net Income (Loss) for Primary Earnings Per Share... $ (7.10) $ 1.35 $ .70 ======== ======== ======== Fully Diluted Earnings (Loss) Per Share............ $ (7.10) $ 1.24 $ .70 ======== ======== ========