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EXHIBIT 11
SYNTELLECT INC.
COMPUTATION OF NET INCOME (LOSS) PER SHARE
<TABLE>
<CAPTION>
Three Months Ended Sep. 30 Nine Months Ended Sep. 30
--------------------------- -------------------------
2000 1999 2000 1999
---- ---- ---- ----
<S> <C> <C> <C> <C>
Numerator:
Numerator for basic and diluted income (loss)
per share -- net income (loss) $ 1,001,000 $ 2,133,000 $ 2,198,000 $ (2,195,000)
=========== =========== =========== ============
Denominator:
Denominator for basic income (loss) per
share - - weighted average number
of common shares outstanding during
the period 11,895,000 13,170,000 11,845,000 13,373,000
Incremental common shares attributable to
assumed exercise of outstanding common
stock options 1,152,000 380,000 1,011,000 --
----------- ----------- ----------- ------------
Denominator for diluted income (loss) per share 13,047,000 13,550,000 12,856,000 13,373,000
=========== =========== =========== ============
Basic net income (loss) per share $ 0.08 $ .16 $ 0.19 $ (0.16)
=========== =========== =========== ============
Diluted net income (loss) per share $ 0.08 $ .16 $ 0.17 $ (0.16)
=========== =========== =========== ============
Common equivalent shares not included in the
diluted weighted average shares outstanding,
because they were antidilutive 0 811,298 121,546 905,459
=========== =========== =========== ============
</TABLE>
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