Exhibit 11.1 ML MACADAMIA ORCHARDS, L.P. COMPUTATION OF NET INCOME PER CLASS A UNIT (UNAUDITED) (in thousands, except per unit data) FOR THE QUARTERS ENDED MARCH 31, ------------------------ 1999 1998 ----------- ---------- Net income $ 541 $ 669 Class A Unitholders (ownership percentage) x 99% x 99% ----------- ---------- Net income allocable to Class A Unitholders $ 536 $ 662 ----------- ---------- ----------- ---------- Class A Units outstanding 7,500 7,500 ----------- ---------- ----------- ---------- Net income per Class A Unit $ 0.07 $ 0.09 ----------- ---------- ----------- ---------- 12