EXHIBIT 12.1



COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES



|                                                                                            |  |                      |         |   |      |   |         |      |  |   |         |   |      |   |        |  |   |       
|------------------------------------------------------------------------------------------- |  | -------------------- | ------- | - | ---- | - | ------- | ---- |  | - | ------- | - | ---- | - | ------ |  | - | ------
|(In thousands)                                                                              |  | Year ended March 31,
|                                                                                            |  | 2004                 |         |   | 2003 |   |         | 2002 |  |   | 2001    |   | 2000
|                                                                                            |  | (As Restated)        |         |   |      |   |         |      |  |   |         |   |     
|Earnings:                                                                                   |  |                      |         |   |      |   |         |      |  |   |         |   |      |   |        |  |   |       
|(Loss) income before income taxes, net of cumulative effect of accounting change in 2004(1) |  | $                    | (24,781 | ) |      | $ | (38,011 | )    |  | $ | (55,943 | ) |      | $ | 8,119  |  | $ | 3,349 
|Add:                                                                                        |  |                      |         |   |      |   |         |      |  |   |         |   |      |   |        |  |   |       
|Rent expense representative of interest(2)                                                  |  |                      | 4,102   |   |      |   | 4,461   |      |  |   | 3,347   |   |      |   | 1,725  |  |   | 1,009 
|Interest expense net of capitalized interest                                                |  |                      | 6,717   |   |      |   | 7,342   |      |  |   | 6,162   |   |      |   | 7,550  |  |   | 3,588 
|Amortization of debt discount and expense                                                   |  |                      | 1,225   |   |      |   | 1,528   |      |  |   | 915     |   |      |   | 530    |  |   | 204   
|Amortization of capitalized interest                                                        |  |                      | 14      |   |      |   | 16      |      |  |   | 11      |   |      |   | 4      |  |   | 4     
|                                                                                            |  |                      |         |   |      |   |         |      |  |   |         |   |      |   |        |  |   |       
|Adjusted (Loss) Earnings                                                                    |  | $                    | (12,723 | ) |      | $ | (24,664 | )    |  | $ | (45,508 | ) |      | $ | 17,928 |  | $ | 8,154 
|                                                                                            |  |                      |         |   |      |   |         |      |  |   |         |   |      |   |        |  |   |       
|Fixed Charges:                                                                              |  |                      |         |   |      |   |         |      |  |   |         |   |      |   |        |  |   |       
|Rent expense representative of interest(2)                                                  |  | $                    | 4,102   |   |      | $ | 4,461   |      |  | $ | 3,347   |   |      | $ | 1,725  |  | $ | 1,009 
|Interest expense net of capitalized interest                                                |  |                      | 6,717   |   |      |   | 7,342   |      |  |   | 6,162   |   |      |   | 7,550  |  |   | 3,588 
|Amortization of debt discount and expense                                                   |  |                      | 1,225   |   |      |   | 1,528   |      |  |   | 915     |   |      |   | 530    |  |   | 204   
|Capitalized interest                                                                        |  |                      | 346     |   |      |   |        |      |  |   | 205     |   |      |   | 21     |  |   |      
|                                                                                            |  |                      |         |   |      |   |         |      |  |   |         |   |      |   |        |  |   |       
|Fixed Charges                                                                               |  | $                    | 12,390  |   |      | $ | 13,331  |      |  | $ | 10,629  |   |      | $ | 9,826  |  | $ | 4,,801
|                                                                                            |  |                      |         |   |      |   |         |      |  |   |         |   |      |   |        |  |   |       
|Ratio of earnings to fixed charges                                                          |  |                      | (3      | ) |      |   | (3      | )    |  |   | (3      | ) |      |   | 1.82   |  |   | 1.70  
|                                                                                            |  |                      |         |   |      |   |         |      |  |   |         |   |      |   |        |  |   |       

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|(1) | Fiscal 2003 includes a goodwill write-down of $5,346 classified as a cumulative effect of accounting change.
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|(2) | Calculated as one-third of rentals, which is considered representative of the interest factor.
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|(3) | Adjusted earnings were not sufficient to cover fixed charges, falling short by $25,113, $37,995 and $56,137 and for the years ended March 31, 2004, March 31, 2003 and March 31,
2002, respectively.
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