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EXHIBIT 12.1
 STATEMENT RE: COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES
(Dollars in thousands)
 Nine MonthsEnded
    
    
    Year Ended
    
    
    Year Ended
    
    
    Year Ended
    
    
    Year Ended
    
    
    Year EndedDecember 31,
    
    
    March 31,
    
    
    March 31,
    
    
    March 31,
    
    
    March 31,
    
    
    March 31,2005
    
    
    2005
    
    
    2004
    
    
    2003
    
    
    2002
    
    
    2001Consolidated pretax income (loss) from
continuing operations
    
    $
    (7,722
    )
    
    
    (27,352
    )
    
    
    (16,944
    )
    
    
    2,223
    
    
    
    (2,948
    )
    
    
    20,129Net amortization of debt issuance
expense
    
    
    2,242
    
    
    
    2,487
    
    
    
    2,191
    
    
    
    1,626
    
    
    
    1,420
    
    
    
    1,389Interest expense
    
    
    25,794
    
    
    
    31,600
    
    
    
    31,984
    
    
    
    27,048
    
    
    
    28,553
    
    
    
    31,653Interest portion of rental expense
    
    
    1,067
    
    
    
    1,423
    
    
    
    1,442
    
    
    
    1,507
    
    
    
    1,579
    
    
    
    1,766Earnings
    
    $
    21,381
    
    
    
    8,158
    
    
    
    18,673
    
    
    
    32,404
    
    
    
    28,604
    
    
    
    54,937Interest expense
    
    $
    25,794
    
    
    
    31,600
    
    
    
    31,984
    
    
    
    27,048
    
    
    
    28,553
    
    
    
    31,653Net amortization of debt issuance
expense
    
    
    2,242
    
    
    
    2,487
    
    
    
    2,191
    
    
    
    1,626
    
    
    
    1,420
    
    
    
    1,389Interest portion of rental expense
    
    
    1,067
    
    
    
    1,423
    
    
    
    1,442
    
    
    
    1,507
    
    
    
    1,579
    
    
    
    1,766Fixed Charges
    
    $
    29,103
    
    
    
    35,510
    
    
    
    35,617
    
    
    
    30,181
    
    
    
    31,552
    
    
    
    34,808Ratio of Earnings to Fixed Charges
    
    
    (a
    )
    
    
    (a
    )
    
    
    (a
    )
    
    
    1.07
    x
    
    
    (a
    )
    
    
    1.58
    x
 
 (a)
    
    The deficiency of earnings required to cover fixed charges for the nine months
ended December 31, 2005 and the fiscal years ended March 31, 2005, 2004 and 2002
was $7,722, $27,352, $16,944 and $2,948, respectively. The deficiency of earnings
to cover fixed charges is computed by subtracting earnings before fixed charges,
income taxes and discontinued operations from fixed charges. Fixed charges
consist of interest expense, net amortization of debt issuance expense, and that
portion of operating lease rental expense which we deem to be representative of
interest. The deficiency of earnings required to cover fixed charges includes
depreciation of property, plant and equipment, amortization of goodwill (in fiscal
years ended March 31, 2002 and 2001) and other assets and non-cash charges which
are reflected in cost of sales and selling, general and administrative expenses,
in the following amounts (in thousands): Nine MonthsEnded
    
    
    Fiscal Year EndedDecember 31,
    
    
    March 31,2005
    
    
    2005
    
    
    2004
    
    
    2002Depreciation
    
    $
    14,397
    
    
    
    22,594
    
    
    
    23,587
    
    
    
    26,209Amortization
    
    
    215
    
    
    
    457
    
    
    
    675
    
    
    
    4,175Non-cash charges
(benefit)
    
    
    (172
    )
    
    
    1,768
    
    
    
    3,753
    
    
    
    4,723Total
    
    $
    14,440
    
    
    
    24,819
    
    
    
    28,015
    
    
    
    35,107