Exhibit 11
CCA INDUSTRIES, INC. AND SUBSIDIARIES
COMPUTATION OF EARNINGS PER SHARE
(UNAUDITED)
                 
    Three Months Ended  
    February  
    2008     20007  
 
Item 6.
               
 
               
Weighted average shares outstanding —
               
Basic
    7,054,442       7,002,353  
Net effect of dilutive stock
               
Options—based on the treasury stock method using average market
    19,114       91,800  
 
               
Weighted average shares outstanding —
               
Diluted
    7,073,556       7,094,153  
 
               
Net Income (Loss)
  $ 343,683     $ 472,753  
 
               
Per share amount
               
Basic
  $ 0.05     $ 0.07  
Diluted
  $ 0.05     $ 0.07