<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
RESTATEMENTS ARE DUE TO COMBINATION OF COMPANIES UNDER COMMON CENTROL ON MARCH
31, 1997
<RESTATED> 
       
<S>                             <C>                     <C>                     <C>                    
<PERIOD-TYPE>                   9-MOS                   6-MOS                   3-MOS                  
<FISCAL-YEAR-END>                          MAR-31-1997             MAR-31-1997             MAR-31-1997 
<PERIOD-START>                             APR-01-1996             APR-01-1996             APR-01-1996 
<PERIOD-END>                               DEC-31-1996             SEP-30-1996             JUN-30-1996 
<CASH>                                         476,741                 488,671                 495,769 
<SECURITIES>                                         0                       0                       0 
<RECEIVABLES>                                6,679,172               2,353,032               7,188,196 
<ALLOWANCES>                                   197,000                 173,000                 132,500 
<INVENTORY>                                  7,778,428               8,786,231               8,528,832 
<CURRENT-ASSETS>                            15,345,775              17,150,552              16,760,988 
<PP&E>                                      24,310,141              24,141,373              23,977,225 
<DEPRECIATION>                               5,972,187               5,781,881               5,440,396 
<TOTAL-ASSETS>                              36,866,904              38,657,065              38,457,613 
<CURRENT-LIABILITIES>                       13,623,239              11,924,420              12,766,516 
<BONDS>                                     17,064,779              20,381,311              19,502,553 
<PREFERRED-MANDATORY>                                0                       0                       0 
<PREFERRED>                                          0                       0                       0 
<COMMON>                                        19,343                  19,343                  19,435 
<OTHER-SE>                                   5,702,632               5,857,040               5,765,459 
<TOTAL-LIABILITY-AND-EQUITY>                36,866,904              38,657,065              38,457,613 
<SALES>                                     48,181,015              31,275,771              15,946,481 
<TOTAL-REVENUES>                            48,249,334              31,313,660              15,967,435 
<CGS>                                       41,571,415              27,393,796              14,020,544 
<TOTAL-COSTS>                               41,571,415              27,393,796              14,020,544 
<OTHER-EXPENSES>                             5,266,396               2,809,887               1,414,683 
<LOSS-PROVISION>                                95,513                  52,850                  23,580 
<INTEREST-EXPENSE>                             850,976                 602,017                 312,017 
<INCOME-PRETAX>                                560,547                 507,960                 220,191 
<INCOME-TAX>                                   500,400                 293,400                 134,200 
<INCOME-CONTINUING>                             60,147                 214,560                  85,991 
<DISCONTINUED>                                       0                       0                       0 
<EXTRAORDINARY>                                      0                       0                       0 
<CHANGES>                                            0                       0                       0 
<NET-INCOME>                                    60,147                 214,560                  85,991 
<EPS-PRIMARY>                                      .17                     .17                     .07 
<EPS-DILUTED>                                      .17                     .17                     .07 
        

</TABLE>