Cordia (CORG) 10-Q 2007 Q3 Quarterly report

EXHIBIT 11.1

Cordia Corporation

Computation of Per Share (Loss) Earnings

(Unaudited)

	Nine Months Ended September 30,		Three Months Ended September 30,
	2007	2006	2007	2006
Net  (Loss)	$        (1,977,195)	$        (1,169,553)	$        (303,838)	$        (932,409)
BASIC EARNINGS (LOSS):
Weighted average number of common shares outstanding	5,664,305	5,596,117	5,611,473	5,626,874
Basic earnings (loss) per common share	$                 (0.34)	$                 (0.21)	$              (0.05)	$              (0.17)
DILUTED EARNINGS:
Weighted average number of common shares outstanding	5,664,305	5,596,117	5,611,473	5,626,874
Assumed conversion of preferred stock	-	-	-	-
Assumed exercise of stock options	-	-	-	-
Weighted average number of common shares
outstanding - as adjusted	5,664,305	5,596,117	5,611,473	5,626,874
Diluted earnings (loss) per common share	$                 (0.34)	$                 (0.21)	$              (0.05)	$              (0.17)