EXHIBIT 11.1







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|---------------------------------------------------- |  | ------------------ |  | -------------- | 
|Cordia Corporation                                   |  |                    |  |                | 
|Computation of Per Share Earnings (Loss)             |  |                    |  |                | 
|                                                     |  |                    |  |                | 
|                                                     |  |                    |  |                | 
|                                                     |  | For the Year Ended | 
|                                                     |  | December 31        | 
|                                                     |  | 2005               |  | 2004           | 
|                                                     |  |                    |  |                | 
|NUMERATOR - BASIC                                    |  |                    |  |                | 
|Net Income (Loss)                                    |  | $1,265,460         |  | $ (169,800)    | 
|Deduct: Preferred Stock Dividend                     |  | (212,415)          |  | -              | 
|                                                     |  |                    |  |                | 
|Numerator for Basic Earnings Per Share               |  | $1,053,045         |  | $ (169,800)    | 
|                                                     |  |                    |  |                | 
|NUMERATOR - DILUTED                                  |  |                    |  |                | 
|Numerator for Basic Earnings Per Share               |  | $1,053,045         |  | $ (169,800)    | 
|Add: Preferred Stock Dividend                        |  | 212,415            |  | -              | 
|                                                     |  |                    |  |                | 
|Numerator for Diluted Earnings Per Share             |  | $1,265,460         |  | $ (169,800)    | 
|                                                     |  |                    |  |                | 
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|                                                     |  |                    |  |                | 
|DENOMINATOR                                          |  |                    |  |                | 
|                                                     |  |                    |  |                | 
|Weighted average number of common shares outstanding |  | 4,675,779          |  | 4,772,032      | 
|                                                     |  |                    |  |                | 
|Assumed conversion of preferred stock                |  | 1,104,584          |  | -              | 
|Assumed exercise of stock options                    |  | 598,866            |  | -              | 
|                                                     |  |                    |  |                | 
|Denominator for Diluted Earnings Per Share           |  | 6,379,229          |  | 4,772,032      | 
|                                                     |  |                    |  |                | 
|Basic earnings (loss) per common share               |  | $          0.23    |  | $       (0.04) | 
|                                                     |  |                    |  |                | 
|Diluted earnings (loss) per common share             |  | $          0.20    |  | $       (0.04) | 
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