Form: 10-Q

Quarterly report [Sections 13 or 15(d)]

EXHIBIT 11.1

Published on


Exhibit 11.1


DECKERS OUTDOOR CORPORATION
AND SUBSIDIARIES

Statement of Computation of Earnings per Share
(Unaudited)




THREE-MONTH PERIOD ENDED
SEPTEMBER 30,
------------------------------
1997 1996
---------- ----------


Net earnings available to common stockholders $ 468,000 567,000
========== ==========

Weighted average common stock outstanding 8,997,000 9,257,000

Common stock equivalents - stock options 72,000 92,000
---------- ----------

9,069,000 9,349,000
========== ==========

Net earnings per share $ 0.05 0.06
========== ==========





NINE-MONTH PERIOD ENDED
SEPTEMBER 30,
------------------------------
1997 1996
---------- ----------


Net earnings available to common stockholders $4,047,000 3,070,000
========== ==========

Weighted average common stock outstanding 8,996,000 9,252,000

Common stock equivalents - stock options 66,000 65,000
---------- ----------

9,062,000 9,317,000
========== ==========

Net earnings per share $ 0.45 0.33
========== ==========