EXHIBIT 11.2
BAIRNCO CORPORATION AND SUBSIDIARIES
CALCULATION OF BASIC AND DILUTED EARNINGS PER SHARE
FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2000 AND OCTOBER 2, 1999
(Unaudited)
2000 1999
BASIC EARNINGS PER COMMON SHARE:
Net income $7,003,000 $6,597,000
Average common shares outstanding 7,626,000 8,005,000
Basic Earnings Per Common Share $ 0.92 $ 0.82
DILUTED EARNINGS PER COMMON SHARE:
Net income $7,003,000 $6,597,000
Average common shares outstanding 7,626,000 8,005,000
Common shares issuable in respect to options issued
to employees with a dilutive effect 111,000 68,000
Total diluted common shares outstanding 7,737,000 8,073,000
Diluted Earnings Per Common Share $ 0.91 $ 0.82