OPEN PLAN SYSTEMS, INC.
EXHIBIT 11 - STATEMENT RE: COMPUTATION
OF PER SHARE EARNINGS
(amounts in thousands, except per share)
Three Months ended
March 31
1997 1996
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Weighted average shares outstanding during the
period 4,472 2,430
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Average number of shares assumed outstanding during the period approximating the
number of shares sold (at the initial offering price of $10) to fund the
final S-Corporation distribution
-- 270
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Total 4,472 2,700
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Net loss used in computation $ (315)
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Loss per common share $ (.07)
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Pro forma net income used in computation
$ 558
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Pro forma earnings per common share $ .21
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