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                                                                    EXHIBIT 11 a

                               CONCEPTRONIC, INC.

<TABLE>

                            STATEMENT REGARDING COMPUTATION OF PER SHARE EARNINGS

<CAPTION>

                                                    Three Months Ended                          Nine Months Ended
                                          September 29, 1996     October 1, 1995    September 29, 1996       October 1, 1995
<S>                                           <C>                  <C>                 <C>                     <C>
                                                                                                     
NET INCOME (LOSS)                             $  135,996           $   68,257          $ (125,743)             $  207,990        
                                              ----------           ----------          ----------              ---------- 
                                                                                                          
PRIMARY EARNINGS PER SHARE                                                                                
                                                                                                          
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING     1,700,000            1,700,000           1,700,000               1,700,000
                                                                                                          
STOCK OPTIONS                                         --                   --                  --                      --          
                                                                                                          
OTHER                                                 --                   --                  --                      -- 
                                              ----------           ----------          ----------              ----------        
                                               1,700,000            1,700,000           1,700,000               1,700,000 
                                                                                                         
NET INCOME (LOSS) PER SHARE                   $      .08           $      .04          $     (.07)             $      .12        
                                              ----------           ----------          ----------              ----------  
FULLY DILUTED EARNINGS PER SHARE:                                                                         
                                                                                                          
WEIGHTED AVERAGED COMMON SHARES OUTSTANDING    1,700,000            1,700,000           1,700,000               1,700,000        

STOCK OPTIONS                                         --                   --                  --                      --         

OTHER                                                 --                   --                  --                      --         
                                              ----------           ----------          ----------              ---------- 
                                               1,700,000            1,700,000           1,700,000               1,700,000       
                                                                                                                          
NET INCOME (LOSS) PER SHARE                   $      .08           $      .04          $     (.07)             $      .12       
                                              ----------           ----------          ----------              ---------- 
                                                                                                                          
</TABLE>