Service Systems International, Ltd. Computation of Per-Share Income Treasury Stock Method As Modified for 20% Test Period Ended May. 31, 1998 -------------------------- Nine Months ----------- Weighted average number of shares outstanding 7,992,401 ------------ Total common and common equivalent shares 12,662,988 ------------ ------------ Net income (loss) for the period $ (1,399,424) ------------ ------------ Total common and common equivalent shares 12,662,988 ------------ ------------ Loss per common and common equivalent shares $ (0.18) ------------ ------------ Earnings per share: The earnings per share is computed by dividing the net income (loss) for the period by the weighted average number of common shares outstanding for the period. Common stock equivalents are excluded from the computation if their effect would be anti-dilutive.