Dalton Corp Kendalville Manufacturing Facility S-4 Registration of securities issued in business combination transactions

Exhibit 12.1

RATIO OF EARNINGS TO FIXED CHARGES

Our consolidated ratios of earnings to fixed charges are set forth below for the periods indicated:

	Reorganized											Predecessor
	For the Three
	Months Ended
	December 31,					For the Years Ended September 30,
	2006			2005		2006		2005		2004		2003			2002
	(In thousands)
Earnings to fixed charges calculation(1)
Income (loss) from continuing operations before income taxes	$	(20,210	)	$	1,131	$	25,006	$	18,504	$	7,495	$	(31,411	)	$	(11,870	)
Fixed charges		8,472			8,473		34,384		34,392		34,392		48,407			44,515
	$	(11,738	)	$	9,604	$	59,390	$	52,896	$	41,887	$	16,996		$	32,645
Fixed charges:
Interest expense	$	8,228		$	8,229	$	33,410	$	33,419	$	33,392	$	47,445		$	43,466
Interest portion of rent expense		244			244		974		973		1,000		962			1,049
	$	8,472		$	8,473	$	34,384	$	34,392	$	34,392	$	48,407		$	44,515
Ratio of earnings to fixed charges(2)		N/A			1.13		1.73		1.54		1.22		N/A			N/A

(1)	For purposes of the computation, the ratio of earnings to fixed charges has been calculated by dividing (a) income from continuing operations before income taxes plus fixed charges by (b) fixed charges. Fixed charges are equal to interest expense, amortization of deferred financing fees plus the portion of the rent expense estimated to represent interest.
(2)	Earnings were insufficient to cover fixed charges for the three months ended December 31, 2006 and for the years ended September 30, 2003 and 2002 by $20.2 million, $31.4 million and $11.9 million, respectively.