Exhibit 11 ---------- Computer Network Technology Corporation Statement Re: Computation of Net Income (Loss) Per Basic and Diluted Share (in thousands, except per share data) (Unaudited) Net Income Weighted Average Per Share (Loss) Shares Outstanding Amount -------- ------------------ ------- THREE MONTHS ENDED SEPTEMBER 30, 1998: Basic $ 1,799 22,110 $ 0.08 Dilutive effect of employee stock purchase awards and options(1) -- 444 -------- -------- ------- Diluted $ 1,799 22,554 $ 0.08 ======== ======== ======= 1997: Basic $ 373 22,674 $ 0.02 Dilutive effect of employee stock purchase awards and options(1) -- 138 -------- -------- ------- Diluted $ 373 22,812 $ 0.02 ======== ======== ======= NINE MONTHS ENDED SEPTEMBER 30, 1998: Basic $ 3,038 22,090 $ 0.14 Dilutive effect of employee stock purchase awards and options(1) -- 231 -------- -------- ------- Diluted $ 3,038 22,321 $ 0.14 ======== ======== ======= 1997: Basic $ (108) 22,920 $ (0.00) Dilutive effect of employee stock purchase awards and options(1) -- -- -------- -------- ------- Diluted $ (108) 22,920 $ (0.00) ======== ======== ======= (1) For the third quarter of 1998 and 1997, and the nine months ended September 30, 1998, potential dilutive securities primarily consisting of outstanding stock options and shares issuable under the employee stock purchase plan are included in the computation of diluted net income per share using the treasury stock method. For the nine months ended September 30, 1997, employee stock options and shares issuable under the employee stock purchase plan are not included in the computation of diluted net loss per share due to their anti-dilutive effects.