EXHIBIT 11S

DECORATOR INDUSTRIES, INC.

COMPUTATION OF DILUTED EARNINGS PER SHARE OF COMMON STOCK

FOR THE FIVE FISCAL YEARS ENDED JANUARY 2, 2010

	2009			2008			2007			2006		2005
Net (loss)/income	$	(3,037,560	)	$	(2,585,457	)	$	(807,509	)	$	405,393	$	1,364,814
Average number of common
shares outstanding		3,004,467			2,934,530			3,005,988			2,982,735		2,882,196
Dilutive effect of stock options
on net income		2,005			0			0			53,753		116,402
Diluted weighted average shares
used in the calculation of
diluted earnings per share		3,006,472			2,934,530			3,005,988			3,036,488		2,998,598
Diluted earnings per share	$	(1.01	)	$	(0.88	)	$	(0.27	)	$	0.13	$	0.46