Ratio of Earnings to Fixed Charges — SEC Method

		FY 1998		FY 1999		FY 2000		FY 2001			FY 2002		Nine Mos. FY 2002		Nine Mos. FY 2003
Earnings -
Pre-tax earnings	+		8,054		4,812		6,938		(14,906	)		8,243		6,758		8,493
Fixed charges	+		1,678		2,259		2,280		2,717			2,166		1,690		1,431
Amortization of capitalized interest	+		--		--		--		--			--		--		1
Interest capitalized	-		--		--		--		--			39		39		--
			9,732		7,071		9,218		(12,189	)		10,448		8,487		9,925
Fixed charges -
Interest costs	+		1,489		2,008		1,989		2,411			1,839		1,403		1,207
Amortization of debt issuance costs	+		135		135		135		135			135		135		101
Interest capitalized	+		--		--		--		--			39		39		--
Interest component of rental expense	+		54		116		156		171			153		113		123
			1,678		2,259		2,280		2,717			2,166		1,690		1,431
Ratio			5.80		3.13		4.04		Note 1			4.82		5.02		6.94

Note 1: For the year ended September 30, 2001, earnings were inadequate to cover fixed charges. The deficiency of pre-tax earnings needed to attain a ratio of 1.0 to 1.0 was $14,906.