EX-11.2 3 dex112.txt EXHIBIT 11.2-COMPUTATION OF EARNINGS Exhibit 11.2 COGNOS INCORPORATED Computation of Earnings Per Share in accordance with United States Generally Accepted Accounting Principles (US$000s, except share amounts)
Year Ended -------------------------------------------------------------- February 28, February 29, February 28, 2001 2000 1999 ------------------ ------------------ ------------------ Basic Net income.............................................. $64,260 $58,815 $58,434 ====== ====== ====== Weighted average number of shares outstanding (1) ..................................... 87,324 85,972 87,416 ====== ====== ====== Net income per share (1) ............................... $0.74 $0.68 $0.67 ==== ==== ==== Diluted Net Income per Share Net income.............................................. $64,260 $58,815 $58,434 ====== ====== ====== Weighted average number of shares (1) .................. 87,324 85,972 87,416 Dilutive effect of stock options (1) ................... 4,649 2,128 1,524 ------- ------- ------- Adjusted weighted average number of shares (1) ....................................... 91,973 88,100 88,940 ====== ====== ====== Diluted net income per share (1) ....................... $0.70 $0.67 $0.66 ==== ==== ====
(1) Reflects the two-for-one stock split authorized April 6, 2000. 2