EXHIBIT 11 ALTRIS SOFTWARE, INC. STATEMENT RE COMPUTATION OF NET INCOME (LOSS) PER SHARE (Unaudited) (Restated) For the three months ended March 31, -------------------------- 1997 1996 ----------- ----------- Net loss per consolidated financial statements $(1,600,000) $(1,117,000) Primary net loss per share: Weighted average common shares 9,565,000 9,027,000 Common stock equivalents: Common stock options - - ----------- ----------- Weighted average shares outstanding 9,565,000 9,027,000 ----------- ----------- ----------- ----------- Fully diluted net loss per share: Weighted average common shares 9,565,000 9,027,000 Common stock equivalents: Common stock options - - ----------- ----------- Weighted average shares outstanding 9,565,000 9,027,000 ----------- ----------- ----------- ----------- Net loss per share Primary $ (.17) $ (.12) ----------- ----------- ----------- ----------- Fully diluted $ (.17) $ (.12) ----------- ----------- ----------- -----------