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EXHIBIT 4
Service Systems International, Ltd.
Computation of Per-Share Income
Treasury Stock Method
As Modified for 20% Test
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<CAPTION>
Period Ended May 31, 2000
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Nine Months
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<S> <C>
Weighted average number of shares outstanding 17,081,188
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Total common and common equivalent shares 22,206,712
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Net income (loss) for the period $ (957,080)
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Total common and common equivalent shares 22,206,712
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Loss per common and common equivalent shares $ (0.04)
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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.