Exhibit 11
CCA INDUSTRIES, INC. AND SUBSIDIARIES
COMPUTATION OF EARNINGS PER SHARE
(UNAUDITED)
Three Months Ended
February 28,
2007 2006
Item 6.
Weighted average shares outstanding -
Basic 7,002,353 7,169,901
Net effect of dilutive stock
options--based on the
treasury stock method
using average market price 91,800 91,227
Weighted average shares outstanding -
Diluted 7,094,153 7,261,128
Net Income (Loss) $ 472,753 $ 1,070,778
Per share amount
Basic $0.07 $.15
Diluted $0.07 $.15
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