(EPS) COLUMBUS McKINNON CORPORATION COMPUTATION OF EARNINGS PER SHARE Exhibit 11.1 Three Months Ended Nine Months Ended ------------------------------------------------ 29-Dec-96 31-Dec-95 29-Dec-96 31-Dec-95 ------------------------------------------------ Primary and fully diluted: Weighted average common shares outstanding 13,116,000 7,101,000 13,184,000 7,040,000 Weighted average shares issued in fiscal 1996 (1) 0 36,000 0 91,000 Weighted average shares issued in fiscal 1996 which can be repurchased (2) 0 (34,000) 0 (83,000) ----------- ---------- ----------- ---------- Total 13,116,000 7,103,000 13,184,000 7,048,000 =========== ========== =========== ========== Net income applicable to common shareholders $ 118,000 $2,754,000 $10,361,000 $8,751,000 Net income per common share 0.01 0.39 0.79 1.24 <FN> - -------------------------------------------------------------- (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. </FN>