1 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 ------------------------------ MARCH 27, APRIL 2, DESCRIPTION 1996 1997 ----------- ------------ (13 weeks) (13 weeks) Loss before extraordinary item .................... $ (677) $ (589) Extraordinary item - loss on extinguishment of debt (497) -- ----------- ------------ Net loss .......................................... (1,174) (589) Less: Preferred stock dividend and accretion ..... (149) -- ----------- ------------ Net loss applicable to common shareholders ........ $ (1,323) $ (589) =========== ============ Loss before extraordinary item per common and common equivalent share .............. $ (.10) $ (.04) Extraordinary item - loss on extinguishment of debt per common and common equivalent share .. (.09) -- ----------- ------------ Net loss per common and common equivalent share ................................ $ (.19) $ (.04) =========== ============ Weighted average common and common equivalent shares outstanding ............................. 6,938,000 13,424,000 =========== ============