Royal Hawaiian Orchards (NNUTU) 10-Q 2005 Q3 Quarterly report

Exhibit 11.1

ML MACADAMIA ORCHARDS, L.P.
Computation of Net Income (loss) per Class A Unit (unaudited)
(in thousands, except per unit data)

	Three months						Nine months
	ended September 30,						ended September 30,
	2005			2004			2005			2004
Net income (loss)	$	118		$	(817	)	$	117		$	(1,073	)
Class A Unit holders (ownership percentage)	x100		%	x99		%	x100		%	x99		%
Net income (loss) allocable to Class A Unit holders	$	118		$	(808	)	$	117		$	(1,062	)
Class A Units outstanding	7,500			7,500			7,500			7,500
Net income (loss) per Class A Unit	$	0.02		$	(0.11	)	$	0.02		$	(0.14	)