Royal Hawaiian Orchards (NNUTU) 10-Q 2006 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,
	2006			2005			2006			2005
Net income (loss)	$	85		$	118		$	(42	)	$	117
Class A Unit holders (ownership percentage)	x         100		%	x         100		%	x         100		%	x        100		%
Net income (loss) allocable to Class A Unit holders	$	85		$	118		$	(42	)	$	117
Class A Units outstanding	7,500			7,500			7,500			7,500
Net income (loss) per Class A Unit	$	0.01		$	0.02		$	(0.01	)	$	0.02