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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