LASERSIGHT INC /DE
10-Q, EX-11, 2000-11-14
ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS
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                                   EXHIBIT 11
                             LASERSIGHT INCORPORATED
                        COMPUTATION OF PER SHARE EARNINGS
                  NINE MONTHS ENDED SEPTEMBER 30, 2000 AND 1999


<TABLE>
<CAPTION>
                                                        Three Months Ended                      Nine Months Ended
                                                           September 30,                          September 30,
                                                        2000             1999               2000                1999
                                                        ----             ----               ----                ----
<S>                                                 <C>               <C>               <C>                  <C>
BASIC AND DILUTED

  Weighted average shares outstanding               21,689,000        17,455,000         20,420,000          15,691,000
                                                  ============      ============       ============        ============

  Net loss                                        $ (4,517,190)       (3,022,500)        (9,391,002)         (9,793,526)
                                                  ============      ============       ============        ============

  Basic loss per share                            $      (0.21)            (0.17)             (0.46)              (0.62)
                                                  ============      ============       ============        ============

ADDITIONAL DILUTED CALCULATION

  Net loss, above                                 $ (4,517,190)       (3,022,500)        (9,391,002)         (9,793,526)
                                                  ============      ============       ============        ============

  Additional adjustment to weighted
   average number of shares:
  Weighted average shares outstanding,
   above                                            21,689,000        17,455,000         20,420,000          15,691,000
  Dilutive effect of contingently issuable
   shares, stock options and convertible
   preferred stock                                   2,236,000         5,646,000          3,771,000           5,566,000
                                                  ------------      ------------       ------------        ------------
  Weighted average number of shares,
   adjusted                                         23,925,000        23,101,000         24,191,000          21,257,000
                                                  ============      ============       ============        ============

  Diluted loss per share, adjusted (A)            $      (0.19)            (0.13)             (0.39)              (0.46)
                                                  ============      ============       ============        ============


(A) This calculation is submitted in accordance with Regulation S-K item
    601(b)(11) although it is contrary to paragraph 13-14 of SFAS 128
    because it produces an anti-dilutive result.

</TABLE>


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