EXHIBIT 11 IVAX CORPORATION AND SUBSIDIARIES COMPUTATION OF EARNINGS (LOSS) PER SHARE (In thousands, except per share data) THREE MONTHS NINE MONTHS PERIOD ENDED SEPTEMBER 30, 1997 1996 1997 1996 ------------ ------------ ------------ --------- PRIMARY LOSS PER COMMON SHARE: Loss before extraordinary items $ (90,134) $ (178,669) $ (143,450) $(156,704) Extraordinary items, net of tax - - (2,137) (2,073) ------------ ------------ ------------ --------- Net loss for primary computation $ (90,134) $ (178,669) $ (145,587) $(158,777) ============ ============ ============ ========= Average number of common and dilutive common equivalent shares-primary 121,491 121,467 121,489 120,774 ============ ============ ============ ========= Loss before extraordinary items $ (.74) $ (1.47) $ (1.18) $ (1.29) ============ ============ ============ ========= Net loss $ (.74) $ (1.47) $ (1.20) $ (1.31) ============ =========== ============ ========= FULLY DILUTED LOSS PER COMMON SHARE: Loss before extraordinary items $ (90,134) $ (178,669) $ (143,450) $(156,704) Extraordinary items, net of tax - - (2,137) (2,073) ------------ ------------ ------------ --------- Net loss for primary computation $ (90,134) $ (178,669) $ (145,587) $(158,777) ============ ============ ============ ========= Average number of common and dilutive common equivalent shares-primary 121,491 121,467 121,489 120,774 ============ ============ ============ ========= Loss before extraordinary items $ (.74) $ (1.47) $ (1.18) $ (1.29) ============ ============ ============ ========= Net loss $ (.74) $ (1.47) $ (1.20) $ (1.31) ============ ============ ============ ========= AVERAGE NUMBER OF COMMON SHARES AND DILUTIVE COMMON SHARES EQUIVALENTS Primary shares: Average number of common shares outstanding 121,491 121,467 121,489 120,774 Incremental shares for options and warrants - - - - ------------ ------------ ------------ --------- 121,491 121,467 121,489 120,774 ============ ============ ============ ========= Fully diluted shares: Average number of common shares outstanding 121,491 121,467 121,489 120,774 Incremental shares for options and warrants - - - - ------------ ------------ ------------ --------- 121,491 121,467 121,489 120,774 ============ ============ ============ =========