Exhibit 11

AMSCAN HOLDINGS, INC.
RATIO OF EARNINGS TO FIXED CHARGES

							Four
							Months			Eight
							Ended			Months
	Years Ended December 31,						April 30, 2004			Ended			Years Ended December 31,
	2002			2003			2003			December 31,			2005			2006
	(In thousands, except ratio data)
Earnings:
Income (loss) before taxes and minority interests	$	27,234		$	27,327		$	(1,395	)	$	14,380		$	17,221		$	10,818
Add: fixed charges		26,205			31,031			9,800			21,674			36,230			82,362
Deduct: interest capitalized
Earnings as adjusted:	$	53,439		$	53,538		$	8,405		$	36,054		$	53,541		$	93,180
Computation of Fixed Charges:
Interest, expensed and capitalized	$	21,970		$	26,609		$	8,494		$	19,137		$	31,989		$	55,007
Interest portion of rent expense		4,235			4,422			1,306		$	2,537			4,241			27,355
Total Fixed Charges	$	26,205		$	31,031		$	9,800		$	21,674		$	36,230		$	82,362
Ratio of earnings to fixed charges		2.0	x		1.9	x		0.9	x		1.7	x		1.5	x		1.1	x