Exhibit 11.1 ML MACADAMIA ORCHARDS, L.P. COMPUTATION OF NET INCOME PER CLASS A UNIT (UNAUDITED) (in thousands, except per unit data) THREE MONTHS SIX MONTHS ENDED JUNE 30, ENDED JUNE 30, -------------------------------- --------------------------------- 2000 1999 2000 1999 -------------- -------------- --------------- -------------- Net income $ 62 $ 16 $ 127 $ 557 Class A Unitholders (ownership percentage) x 99% x 99% x 99% x 99% -------------- -------------- --------------- -------------- Net income allocable to Class A Unitholders $ 61 $ 16 $ 126 $ 551 ============== ============== =============== ============== Class A Units outstanding 7,500 7,500 7,500 7,500 ============== ============== =============== ============== Net income per Class A Unit $ 0.01 $ - $ 0.02 $ 0.07 ============== ============== =============== ==============