| AMERICAN CONSUMERS, INC.NET INCOME (LOSS) PER COMMON SHARE EXHIBIT 11      |   |
|---------------------------------------------------------------------------------|--------|
|                                                                            |   |   |   |   |   |   |   |   |   |
|                                                                            |   |   |   |   | THIRTEEN WEEKS ENDED | THIRTY-NINE WEEKS ENDED |
|                                                                            |   |   |   |   | February 27, | February 28, | February 27, | February 28, |   |
|                                                                            |   |   |   |   |     2010 |   2009 | 2010 | 2009 |   |
|                                                                            |   |   |   |   |   |   |   |   |   |
| Net income (loss) for computing   income (loss) per common share |   |   $      (113,172) |  $            7,334 |  $      (318,144) |  $          34,790 |   |
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| Weighted average number of common shares                                        |   |   |   |   |   |   |
|   outstanding during each period                                      |   |   |            760,452 |           780,268 |            761,652 |           780,751 |   |
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| Net income (loss) per common share                                              |   |   | $           (0.149) | $            0.009 | $           (0.418) | $            0.045 |   |
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