**EXHIBIT        7.1**

**FIXED        CHARGE COVERAGE RATIO**

|                                                                                                                                 |   |   | **Year                    ended April 30** |   |
|---------------------------------------------------------------------------------------------------------------------------------|--------|--------|-------------------------------------------------|--------|
|                                                                                                                            |   |   | **2006**                                        |   |   | **2005*****(i*** | ***)*** |   | **2004*****(i*** | ***)*** |   | **2003*****(i*** | ***)*** |   | **2002*****(i*** | ***)*** |
| Earnings                    *(ii)*                                                                                              |   | $      | 95.0                                            |   | $ | 68.3 |   | $ | 38.6 |   | $ | 62.0 |   | $ | 42.5 |   |
| Fixed                    charges                                                                                                |   |   |                                            |   |   |   |   |   |   |   |   |   |   |   |   |   |
|     Interest                    expense                                                                     |   |   | 60.2                                            |   |   | 37.1 |   |   | 23.5 |   |   | 34.9 |   |   | 48.7 |   |
|     Portion                    of rent                    expense representative of interest factor         |   |   | 42.9                                            |   |   | 37.6 |   |   | 31.9 |   |   | 34.5 |   |   | 32.9 |   |
| Earnings                    as                    adjusted                                                                      |   | $      | 198.1                                           |   | $ | 143.0 |   | $ | 94.0 |   | $ | 131.4 |   | $ | 124.1 |   |
| Fixed                    charges                                                                                                |   |   |                                            |   |   |   |   |   |   |   |   |   |   |   |   |   |
|     Interest                    expense                                                                     |   | $      | 60.2                                            |   | $ | 37.1 |   | $ | 23.5 |   | $ | 34.9 |   | $ | 48.7 |   |
|     Portion                        of                        rent expense representative of interest factor |   |   | 42.9                                            |   |   | 37.6 |   |   | 31.9 |   |   | 34.5 |   |   | 32.9 |   |
| Fixed                    charges, as adjusted                                                                                   |   | $      | 103.1                                           |   | $ | 74.7 |   | $ | 55.4 |   | $ | 69.4 |   | $ | 81.6 |   |
| Fixed                    charge                    coverage ratio                                                               |   |   | 1.9x                                            |   |   | 1.9x |   |   | 1.7x |   |   | 1.9x |   |   | 1.5x |   |

| (i) | Reclassified                  and restated. See Note 4 to our audited consolidated financial                  statements included elsewhere in this Annual                  Report. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (ii) | For                  the                  purpose of this calculation, earnings is defined as earnings from                  continuing operations before income taxes and undistributed earnings                  from                  equity investees. |
|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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