<PAGE>
 
                                                                      EXHIBIT 11


                              INTEG INCORPORATED 
                   STATEMENT RE: COMPUTATION OF NET LOSS PER
                      COMMON AND COMMON EQUIVALENT SHARE

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<CAPTION> 
                                                                                   PERIOD FROM
                                                                                  APRIL 3, 1990
                                                          THREE MONTHS ENDED     (INCEPTION) TO
                                                                MARCH 31             MARCH 31
                                                        -------------------------
                                                           1997           1996           1997
                                                        ------------  -----------   -------------- 
 
<S>                                                     <C>           <C>           <C> 
PRIMARY EARNINGS PER SHARE:
--------------------------

Average shares outstanding                                9,282,371       433,333        1,267,582
                                                                      
SAB No. 83 shares - shares convertible                           
 into common stock and stock options                                  
 and warrants granted at exercise                                     
 prices less than the initial public                                  
 offering price during the 12 months                                  
 preceding the initial public offering                                
 using the treasury method                                        0     1,650,108        1,413,152     
                                                        ------------  -----------   -------------- 
                                                                      
Total                                                     9,282,371     2,083,441        2,680,734
                                                        ============  ===========   ==============
                                                                      
Net loss                                                ($2,461,537)  ($1,730,870)    ($21,335,494)
                                                        ============  ===========   ==============
                                                                      
Net loss per share                                           ($0.27)       ($0.83)          ($7.96)
                                                        ============  ===========   ==============
                                                                      
FULLY-DILUTED EARNINGS PER SHARE                                      
--------------------------------
                                                                      
Average shares outstanding                                9,282,371       433,333        1,267,582
                                                                      
SAB No. 83 shares - shares convertible                            
 into common stock and stock options                                  
 and warrants granted at exercise                                     
 prices less than the initial public                                  
 offering price during the 12 months                                  
 preceding the initial public offering                                
 using the treasury method                                        0     1,650,108        1,413,152    
                                                                      
Assumed conversion of all series of                               
 convertible preferred stock                                      0     5,835,705        2,064,019    
                                                        ------------  -----------   --------------
                                                                      
Total                                                     9,282,371     7,919,146        4,744,753
                                                        ============  ===========   ==============
                                                                      
Net loss                                                ($2,461,537)  ($1,730,870)    ($21,335,494)
                                                        ============  ===========   ==============
                                                                      
Net loss per share                                           ($0.27)       ($0.22)          ($4.50)
                                                        ============  ===========   ==============
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