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 NINE MONTHS ENDED SEPTEMBER 30, ENDED SEPTEMBER 30, -------------------------------- --------------------------------- 2000 1999 2000 1999 -------------- -------------- --------------- -------------- Net income $ 929 $ 467 $ 1,056 $ 1,024 Class A Unitholders (ownership percentage) x 99% x 99% x 99% x 99% -------------- -------------- --------------- -------------- Net income allocable to Class A Unitholders $ 920 $ 462 $ 1,045 $ 1,014 ============== ============== =============== ============== Class A Units outstanding 7,500 7,500 7,500 7,500 ============== ============== =============== ============== Net income per Class A Unit $ 0.12 $ 0.06 $ 0.14 $ 0.14 ============== ============== =============== ==============