EXHIBIT 11
TEGAL CORPORATION AND SUBSIDIARIES
STATEMENT REGARDING COMPUTATION
OF NET INCOME (LOSS) PER SHARE
(UNAUDITED)
(IN THOUSANDS, EXCEPT PER SHARE DATA)
THREE MONTHS ENDED
JUNE 30,
---------------------
1997 1996
------- -------
Net income (loss)...................................... $(1,218) $ 1,745
======= =======
Weighted average shares outstanding during the
period............................................... 10,281 10,068
Common stock equivalents............................... -- 609
------- -------
Shares used in per share computation................... 10,281 10,677
======= =======
Net income per share................................. $ (0.12) $ 0.16
======= =======
14