Exhibit 11
CCA INDUSTRIES, INC. AND SUBSIDIARIES
COMPUTATION OF EARNINGS PER SHARE
(UNAUDITED)
Three Months Ended Nine Months Ended
August 31, August 31,
2005 2004 2005 2004
Item 6.
Weighted average shares outstanding -
Basic 7,219,152 7,316,491 7,132,137 7,301,942
Net effect of dilutive stock
options--based on the
treasury stock method
using average market price - 361,170 194,301 363,087
Weighted average shares outstanding -
Diluted 7,219,152 7,677,661 7,326,438 7,665,029
Net Income (Loss) ($ 390,834) $2,798,203 $2,304,651 $3,634,345
Per share amount
Basic ($.05) $.38 $.32 $.50
Diluted ($.05) $.36 $.31 $.47