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EXHIBIT 11
V-TWIN ACQUISITIONS, INC.
COMPUTATION OF EARNINGS PER COMMON SHARE
FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2000 AND 1999
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2000 1999
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<S> <C> <C>
SHARES OUTSTANDING......................................... 4,127,833 3,700,000
WEIGHTED AVERAGE SHARES OUTSTANDING........................ 4,127,833 3,650,000
NET INCOME (LOSS)........................................... $ (531,960) $ (91,892)
TOTAL NET INCOME (LOSS) AVAILABLE FOR COMMON STOCKHOLDERS' $ (531,960) $ (91,892)
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BASIC AND DILUTED LOSS PER SHARE:
LOSS PER SHARE $(0.13) $(0.02)
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