Exhibit 11

CCA INDUSTRIES, INC. AND SUBSIDIARIES

COMPUTATION OF UNAUDITED EARNINGS PER SHARE

 

     Three Months Ended  
     February 29,
2012		      February 28,
2011		  

Item 6.

      

Weighted average shares outstanding -

      

Basic

      7,054,442         7,054,442   

Net effect of dilutive stock

      

Options—based on the treasury stock method using average market

      —           —     
  

 

 

     

 

 

  

Weighted average shares outstanding -

      

Diluted

      7,054,442         7,054,442   
  

 

 

     

 

 

  

Net Income

    $ 87,534       $ 343,105   
  

 

 

     

 

 

  

Per share amount

      

Basic and Diluted

    $ 0.01       $ 0.05   
  

 

 

     

 

 

  

 

31