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(11) STATEMENT RE: COMPUTATION OF PER SHARE EARNINGS
V-TWIN HOLDINGS, INC.
COMPUTATION OF EARNINGS PER COMMON SHARE
FOR THE TWELVE MONTHS ENDED JUNE 30, 2000 AND 1999
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TWELVE MONTHS TWELVE MONTHS
ENDED JUNE 30, ENDED JUNE 30,
2000 1999
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BASIC AND DILUTED EARNINGS PER SHARE:
SHARES OUTSTANDING ................................... 4,127,833 3,600,000
WEIGHTED AVERAGE SHARES OUTSTANDING .................. 3,830,556 3,000,033
NET LOSS ............................................. $(1,276,077) $ (213,113)
TOTAL NET LOSS AVAILABLE FOR COMMON STOCKHOLDERS' .... $(1,276,077) $ (213,113)
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BASIC AND DILUTED LOSS PER SHARE:
LOSS PER SHARE ....................................... $ (0.33) $ (0.07)
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