(EPS) COLUMBUS McKINNON CORPORATION COMPUTATION OF EARNINGS PER SHARE Exhibit 11.1 Three Months Ended ------------- ------------ June 30, 1996 July 2, 1995 Primary and fully diluted: ------------- ------------ Weighted average common shares outstanding 13,199,818 7,017,073 Weighted average shares issued in fiscal 1996 (1) 0 121,692 Weighted average shares issued in fiscal 1996 which can be repurchased (2) 0 (110,305) ---------- --------- Total 13,199,818 7,028,460 ========== ========= Net income applicable to common shareholders $5,032,000 $2,999,500 Net income per common share 0.38 0.43 - - ------------------------------------ (1) Includes shares issued since December 20, 1994 (one year prior to the initial filing of the IPO registration statement) at $12.69 per share which is less than the initial public offering price of $15 deemed outstanding for all periods presented in accordance with Staff Accounting Bulletin No. 83. (2) Represents the number of shares assumed to be purchased at $14 per share, the IPO mid-point price, with proceeds from the shares issued in 1996.