**Exhibit12**

 

**J.B. POINDEXTER AND SUBSIDIARIES**COMPUTATION OFRATIO OF EARNINGS TO FIXED CHARGES********(in thousands, exceptratios)

 

| ** **                                                                                            | ** ** | **Year ended December 31,** |       |
|-------------------------------------------------------------------------------------------------------|------------|-----------------------------|------------|
|                                                                                                  | ** ** | **2001**                    | ** ** | **2002** | ** ** | **2003** | ** ** | **2004** | ** ** | **2005** | ** ** |
| **Earnings**                                                                                          |       |                        |       |   |   |   |   |   |   |   |   |
| Pre-tax income from continuing operations  before minority interest                                   |       | 5.9                         |       | (6.7 | ) | 12.0 |   | 14.5 |   | 7.7 |   |
| Add: Fixed  charges (see below)                                                                       |       | 16.8                        |       | 15.5 |   | 15.3 |   | 17.0 |   | 21.1 |   |
| Add:  Amortization of capitalized interest                                                            |       | —                      |       | — |   | — |   | — |   | — |   |
| Less:  capitalized interest                                                                           |       | —                      |       | — |   | — |   | — |   |   |   |
|                                                                                                  |       | 22.7                        |       | 8.8 |   | 27.3 |   | 31.5 |   | 28.8 |   |
| Fixed  charges                                                                                        |       |                        |       |   |   |   |   |   |   |   |   |
| Interest, either expensed or capitalized,  and amortized capitalized expenses related to indebtedness |       | 13.0                        |       | 12.5 |   | 12.4 |   | 14.4 |   | 18.5 |   |
| An estimate  of the interest within lease expense                                                     |       | 3.8                         |       | 3.0 |   | 2.9 |   | 2.6 |   | 2.6 |   |
|                                                                                                  |       | 16.8                        |       | 15.5 |   | 15.3 |   | 17.0 |   | 21.1 |   |
|                                                                                                  |       |                        |       |   |   |   |   |   |   |   |   |
| Ratio of  Earnings to Fixed Charges (A/B)                                                             |       | 1.4                         | x          | — | (1) | 1.8 | x | 1.9 | x | 1.4 | x |
|                                                                                                       |            |                             |            |  |  |  |  |  |  |  |  |  |  |  |

 

 

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(1)          Earnings were insufficient to cover fixedcharges by $6.9 million for the year ended December 31, 2002.

 

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