EXHIBIT 11
Congoleum Corporation
Computation of Income Per Common Share
(Amounts in thousands, except earnings per share)
<TABLE>
<CAPTION>
Three Months Ended Six Months Ended
June 30, June 30,
Basic Earnings Per Common Share: 2000 1999 2000 1999
-------------------------------- ------- ------- ------- -------
<S> <C> <C> <C> <C>
(Loss) income per common and common
equivalent share $(2,203) $ 1,190 $(4,137) $ 1,927
======= ======= ======= =======
Weighted average common shares outstanding 8,260 8,761 8,273 8,870
======= ======= ======= =======
(Loss) income per common share $ (.27) $ .14 $ (.50) $ .22
======= ======= ======= =======
Diluted Earnings Per Common Share:
(Loss) income per common and common
equivalent share $(2,203) $ 1,190 $(4,137) $ 1,927
======= ======= ======= =======
Weighted average common shares outstanding 8,260 8,761 8,273 8,870
======= ======= ======= =======
Weighted average common and common
equivalent shares 8,260 8,761 8,273 8,870
======= ======= ======= =======
(Loss) income per common and common
equivalent share $ (.27) $ .14 $ (.50) $ .22
======= ======= ======= =======
</TABLE>
15
