Exhibit 11

AMSCAN HOLDINGS, INC.
RATIO OF EARNINGS TO FIXED CHARGES

	Four
	Months			Eight Months
	Ended			Ended
	April 30,			December 31,						Years Ended December 31,
	2004			2004			2005			2006			2007			2008
				(Dollars in thousands)
Earnings:
(Loss) income before taxes and minority interests	$	(1,395	)	$	14,380		$	17,221		$	10,818		$	32,953		$	63,821
Add: fixed charges		9,800			21,674			36,230			82,362			91,462			98,661
Earnings as adjusted:	$	8,405		$	36,054		$	53,451		$	93,180		$	124,415		$	162,482
Computation of Fixed Charges:
Interest, expensed and capitalized	$	8,494		$	19,137		$	31,989		$	55,007		$	54,900		$	51,171
Interest portion of rent expense		1,306			2,537			4,241			27,355			36,562			47,490
Total Fixed Charges	$	9,800		$	21,674		$	36,230		$	82,362		$	91,462		$	98,661
Ratio of earnings to fixed charges		0.9	x		1.7	x		1.5	x		1.1	x		1.4	x		1.6	x

F44