EXHIBIT 11.1



|                                         |  |                                          |            |                    |            |                    |           |                 |              |     
|---------------------------------------- |  | ---------------------------------------- | ---------- | ------------------ | ---------- | ------------------ | --------- | --------------- | ------------ | ----
|                                         |  | Cordia Corporation                       |            |                    |            |                    |           |                 |              |     
|                                         |  | Computation of Per Share Earnings (Loss) |            |                    |            |                    |           |                 |              |     
|                                         |  | (Unaudited)                              |            |                    |            |                    |           |                 |              |     
|                                         |  |                                          |            |                    |            |                    |           |                 |              |     
|                                         |  |                                          |            |                    |            |                    |           |                 |              |     
|                                         |  |                                          |            | Nine  Months Ended |            | Three Months Ended
|                                         |  |                                          |            | 2005               |            | 2004               |           | 2005            |              | 2004
|                                         |  |                                          |            |                    |            |                    |           |                 |              |     
|                                         |  |                                          |            |                    |            |                    |           |                 |              |     
|Net Income (Loss)                        |  |                                          | $1,319,305 |                    | $(149,040) |                    | $458,502  |                 | $      1,679
|                                         |  |                                          |            |                    |            |                    |           |                 |              |     
|BASIC EARNINGS:                          |  |                                          |            |                    |            |                    |           |                 |             
|                                         |  |                                          |            |                    |            |                    |           |                 |              |     
|Weighted average number of common shares |  |                                          |            |                    |            |                    |           |                
|outstanding                              |  |                                          | 4,530,397  |                    | 4,806,579  |                    | 4,580,580 |                 | 4,504,808   
|                                         |  |                                          |            |                    |            |                    |           |                 |              |     
|Basic earnings (loss) per common share   |  | $        0.29                            |            | ($0.03)            |            | $0.10              |           | $             -
|                                         |  |                                          |            |                    |            |                    |           |                 |              |     
|                                         |  |                                          |            |                    |            |                    |           |                 |              |     
|                                         |  |                                          |            |                    |            |                    |           |                 |              |     
|DILUTED EARNINGS:                        |  |                                          |            |                    |            |                    |           |                 |             
|                                         |  |                                          |            |                    |            |                    |           |                 |              |     
|Weighted average number of common shares |  |                                          |            |                    |            |                    |           |                
|outstanding                              |  |                                          | 4,530,397  |                    | 4,806,579  |                    | 4,580,580 |                 | 4,504,808   
|                                         |  |                                          |            |                    |            |                    |           |                 |              |     
|Assumed conversion of preferred stock    |  | 1,140,110                                |            | 0                  |            | 1,426,630          |           | 0              
|Assumed exercise of stock options        |  | 512,729                                  |            | 0                  |            | 578,141            |           | 0              
|                                         |  |                                          |            |                    |            |                    |           |                 |              |     
|Weighted average number of common shares |  |                                          |            |                    |            |                    |           |                
|outstanding - as adjusted                |  | 6,183,236                                |            | 4,806,579          |            | 6,585,351          |           | 4,504,808      
|                                         |  |                                          |            |                    |            |                    |           |                 |              |     
|Diluted earnings (loss) per common share |  | $        0.21                            |            | ($0.03)            |            | $0.07              |           | $             -
|                                         |  |                                          |            |                    |            |                    |           |                 |              |