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EXHIBIT 11
SYNTELLECT INC.
COMPUTATION OF NET INCOME (LOSS) PER SHARE
<TABLE>
<CAPTION>
Three Months Ended June 30 Six Months Ended June 30
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2000 1999 2000 1999
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<S> <C> <C> <C> <C>
Numerator:
Numerator for basic and diluted income (loss)
per share -- net income (loss) $ 1,001,000 $(2,739,000) $2,198,000 $ (4,328,000)
=========== ============ ========== =============
Denominator:
Denominator for basic income (loss) per
share -- weighted average number of
common shares outstanding during the
period 11,793,000 13,448,000 11,820,000 13,476,000
Incremental common shares attributable to
exercise of outstanding common stock
options 855,000 - 926,000 -
------- ----- ------- ----
Denominator for diluted income (loss) per share 12,648,000 13,448,000 12,746,000 13,476,000
========== ========== ========== ==========
Basic net income (loss) per share $ 0.08 $ (0.20) $ 0.19 $ (0.32)
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Diluted net income (loss) per share $ 0.08 $ (0.20) $ 0.17 $ (0.32)
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For the three months ended June 30, 2000 and 1999, and for the six months ended
June 30, 2000 and 1999, 177,000, 1,593,000, 329,000, and 952,000 common
equivalent shares, respectively, were not included in the diluted weighted
average shares outstanding, as they were antidilutive.