AMERICAN CONSUMERS, INC
NET INCOME PER COMMON SHARE
EXHIBIT 11
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<CAPTION>
THIRTEEN WEEKS ENDED TWENTY-SIX WEEK ENDED
December 2, November 27, December 2, November 27,
2000 1999 2000 1999
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<S> <C> <C> <C> <C>
Net income (loss) for computing income (loss)
per common share $ 15,807 $ (15,462) $ 19,007 $ (37,801)
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Weighted average number of common shares
outstanding during each period 831,530 842,467 834,641 840,892
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Net income(loss) per common share $ 0.019 $ (0.018) $ 0.023 $ (0.045)
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