<PAGE>

                                                       EXHIBIT 11.01

                                INSIGNIA SOLUTIONS PLC
     STATEMENT REGARDING COMPUTATION OF EARNINGS (LOSS) PER SHARE 
 (AMOUNTS IN THOUSANDS, EXCEPT PER SHARE DATA, UNAUDITED)


<TABLE>
<CAPTION>
                                                              Three months ended                  Nine months ended
                                                                 September 30,                      September 30,  
                                                          --------------------------          ---------------------------
                                                            1998               1997             1998               1997
                                                          -------            -------          --------           --------
<S>                                                       <C>                <C>              <C>                <C>
Net income (loss)                                         $  (667)           $  (641)         $  3,288           $ (7,866)
                                                          -------            -------          --------           --------
                                                          -------            -------          --------           --------
Calculation of basic earnings (loss) per share:
  Weighted average number of ordinary shares
  outstanding used in computation                          12,164             11,695            12,118             11,614 
                                                          -------            -------          --------           --------
                                                          -------            -------          --------           --------
Basic earnings (loss) per share                          $  (0.05)          $  (0.05)         $   0.27          $   (0.68)
                                                          -------            -------          --------           --------
                                                          -------            -------          --------           --------

Calculation of diluted earnings (loss) per share:
  Weighted average number of ordinary shares
  outstanding used in computation                          12,164             11,695            12,118             11,614
                                                          -------            -------          --------           --------
Net effect of dilutive stock options outstanding              -                  -                 234                  -
  Weighted average number of shares and                   -------            -------          --------           --------
  share equivalents                                        12,164             11,695            12,352             11,614 
                                                          -------            -------          --------           --------
Diluted earnings (loss) per share                        $  (0.05)          $  (0.05)          $  0.27           $  (0.68)
                                                          -------            -------          --------           --------
                                                          -------            -------          --------           --------
</TABLE>


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