Exhibit 11.1 Computation of Historical Net Income (loss) Per Common Share Year Ended April 30, 1995 1996 1997 ---- ---- ---- Net income $ 1,256,587 $ 656,870 $ (7,854,273) =========== =========== ============ Weighted average number of shares outstanding 4,000,000 5,858,601 Add: Shares issuable upon conversion of Series A Redeemable Convertible Preferred Stock 992,061 Shares issuable from the assumed exercise of options as determined by the application of the treasury stock method 611,144 381,965(1) ----------- ------------ 5,603,205 6,240,566 =========== ============ Net income (loss) per common share $ 0.12 $ (1.26) =========== ============ The above computations include all common equivalent shares issued within the 12 months preceding the filing date as if they were outstanding for all periods presented (using the treasury stock method) and the as if converted method with regards to the Series A redeemable convertible preferred stock. Earnings per share for fiscal 1995 has not been presented since such amounts are not deemed meaningful due to the significant change in the Company's capital structure that occurred in connection with the public offering. (1) See Note 1 to the consolidated financial statements. Pursuant to the Securities and Exchange Commission Staff Accounting Bulletins all common and common equivalent shares issued within the 12 months preceding the effective date of the initial public offering are treated as if they were outstanding for all periods presented (using the treasury stock method) even if the effect is antidilutive.