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 SIX MONTHS ENDED
SEPTEMBER 30, SEPTEMBER 30,
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1997 1996 1997 1996
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Net Income (loss)................................. $(1,096) $ 415 $(2,314) $ 2,160
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Weighted average shares outstanding during the
period.......................................... 10,331 10,104 10,306 10,087
Common stock equivalents.......................... -- 543 -- 582
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Shares used in per share computation.............. 10,331 10,647 10,306 10,669
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Net income (loss) per share............. $ (0.11) $ 0.04 $ (0.22) $ 0.20
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