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EXHIBIT 12.1
 STATEMENT RE: COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES
(Dollars in thousands)
 Six MonthsEndedSeptember 30,
    
    
    Year Ended
    
    
    Year Ended
    
    
    Year Ended
    
    
    Year Ended
    
    
    Year Ended2006
    
    
    March 31,
    
    
    March 31,
    
    
    March 31,
    
    
    March 31,
    
    
    March 31,(Unaudited)
    
    
    2006
    
    
    2005
    
    
    2004
    
    
    2003
    
    
    2002Consolidated pretax income (loss) from
continuing operations
    
    $
    (8,002
    )
    
    
    (17,946
    )
    
    
    (27,352
    )
    
    
    (16,944
    )
    
    
    2,223
    
    
    
    (2,948
    )Net amortization of debt issuance
expense
    
    
    1,610
    
    
    
    3,001
    
    
    
    2,487
    
    
    
    2,191
    
    
    
    1,626
    
    
    
    1,420Interest expense
    
    
    18,015
    
    
    
    34,623
    
    
    
    31,600
    
    
    
    31,984
    
    
    
    27,048
    
    
    
    28,553Interest portion of rental expense
    
    
    530
    
    
    
    1,059
    
    
    
    1,423
    
    
    
    1,442
    
    
    
    1,507
    
    
    
    1,579Earnings
    
    $
    12,153
    
    
    
    20,737
    
    
    
    8,158
    
    
    
    18,673
    
    
    
    32,404
    
    
    
    28,604Interest expense
    
    $
    18,015
    
    
    
    34,623
    
    
    
    31,600
    
    
    
    31,984
    
    
    
    27,048
    
    
    
    28,553Net amortization of debt issuance
expense
    
    
    1,610
    
    
    
    3,001
    
    
    
    2,487
    
    
    
    2,191
    
    
    
    1,626
    
    
    
    1,420Interest portion of rental expense
    
    
    530
    
    
    
    1,059
    
    
    
    1,423
    
    
    
    1,442
    
    
    
    1,507
    
    
    
    1,579Fixed Charges
    
    $
    20,155
    
    
    
    38,683
    
    
    
    35,510
    
    
    
    35,617
    
    
    
    30,181
    
    
    
    31,552Ratio of Earnings to Fixed Charges
    
    
    (a
    )
    
    
    (a
    )
    
    
    (a
    )
    
    
    (a
    )
    
    
    1.07x
    
    
    
    (a
    )
 (a)
    
    The deficiency of earnings required to cover fixed charges for the six months
ended September 30, 2006 and the fiscal years ended March 31, 2006, 2005, 2004 and
2002 was $8,002, $17,946, $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 (recorded as a component of interest expense in both the consolidated and
condensed consolidated financial statements) 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 year ended March 31, 2002) and
other assets and non-cash charges which are reflected in cost of sales, selling,
general and administrative expenses and other expense in the following amounts (in
thousands):
 Six MonthsEnded
    
    
    Fiscal Year EndedSeptember 30,
    
    
    March 31,2006
    
    
    2006
    
    
    2005
    
    
    2004
    
    
    2002Depreciation
    
    $
    9,259
    
    
    
    19,130
    
    
    
    22,594
    
    
    
    23,587
    
    
    
    26,209Amortization
    
    
    22
    
    
    
    353
    
    
    
    457
    
    
    
    675
    
    
    
    4,175Non-cash charges, net
    
    
    
    
    
    
    2,665
    
    
    
    1,768
    
    
    
    3,753
    
    
    
    4,723Total
    
    $
    9,281
    
    
    
    22,148
    
    
    
    24,819
    
    
    
    28,015
    
    
    
    35,107