Exhibit 11
CCA INDUSTRIES, INC. AND SUBSIDIARIES
COMPUTATION OF EARNINGS PER SHARE
(UNAUDITED)
Three Months Ended Six Months Ended
May 31, May 31,
2007 2006 2007 2006
Item 6.
Weighted average shares outstanding - |
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Basic |
7,006,882 |
7,013,723 |
7,004,643 |
7,092,082 |
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Net effect of dilutive stock |
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options--based on the |
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treasury stock method |
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using average market price |
79,911 |
108,897 |
85,931 |
117,359 |
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Weighted average shares outstanding - |
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Diluted |
7,086,793 |
7,122,620 |
7,090,574 |
7,209,441 |
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Net Income |
$1,292,921 |
$1,705,108 |
$1,765,669 |
$2,775,886 |
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Per share amount |
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Basic |
$0.18 |
$.24 |
$0.25 |
$0.39 |
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Diluted |
$0.18 |
$.24 |
$0.25 |
$0.39 |
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-25-