Ratios

Dupont Analysis

Metric	Mar 2002	Mar 2003	Mar 2004	Mar 2005
ROE	-5.72%	-6.94%	-2.63%	-3.44%
PAT margin	-27.34%	-19.50%	-76.19%	-60.29%
Asset Turnover	0.05x	0.05x	0.07x	0.06x
Leverage	1.98x	2.00x	2.02x	2.03x

Metric	Mar 2002	Mar 2003	Mar 2004	Mar 2005
Inventory Days	47.5	50.8	35.2	38.3
Receivable Days	2161.4	2291.5	1459.9	1465.2
Payable Days	0.0	0.0	0.0	0.0
Cash Conversion Cycle	2208.9	2342.3	1495.1	1503.5

Metric	Mar 2002	Mar 2003	Mar 2004	Mar 2005
ROE	-5.72%	-6.94%	-2.63%	-3.44%
ROCE	-3.03%	-3.63%	-1.36%	-1.76%
ROA	-2.89%	-3.47%	-1.30%	-1.69%