Exhibit 11.2
COGNOS INCORPORATED
Computation of Earnings Per Share
in accordance with United States Generally Accepted Accounting Principles
(US$000s, except share amounts)
Year Ended
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February 28, February 28, February 29,
2002 2001 2000
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Basic
Net income.............................. $19,408 $64,260 $58,815
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Weighted average number of shares
outstanding (1)........................ 87,807 87,324 85,972
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Net income per share (1)................ $ 0.22 $ 0.74 $ 0.68
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Diluted Net Income per Share
Net income.............................. $19,408 $64,260 $58,815
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Weighted average number of shares (1)... 87,807 87,324 85,972
Dilutive effect of stock options (1).... 2,654 4,649 2,128
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Adjusted weighted average number of
shares (1)............................. 90,461 91,973 88,100
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Diluted net income per share (1)........ $ 0.21 $ 0.70 $ 0.67
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(1) Reflects the two-for-one stock split authorized April 6, 2000.
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