EX-11 4 ex11_2-24918.htm COMPUTATION USING US GAAP Cognos Exhibit 11.2 Computation of Earnings Per Share in accordance with US GAAP

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,
2003 		  February 28,
2002		   February 28,
2001		  
Basic            
Net income   $73,144   $19,408   $64,260  
Weighted average number of shares  
   outstanding   87,936   87,807   87,324  
Net income per share   $0.83   $0.22   $0.74  
Diluted Net Income per Share  
Net income   $73,144   $19,408   $64,260  
Weighted average number of shares   87,936   87,807   87,324  
Dilutive effect of stock options   2,595   2,654   4,649  
Adjusted weighted average number  
   of shares   90,531   90,461   91,973  
Diluted net income per share   $0.81   $0.21   $0.70  

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