Styron Materials Ireland S-4 Registration of securities issued in business combination transactions

Exhibit 12.1

	COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES
	Predecessor						Successor
					January 1		June 17									Six Months
	Year Ended				through		through			Year Ended						Ended
	December 31,				June 16,		December 31,			December 31,						June 30,
(in millions)	2008		2009		2010		2010			2011			2012			2013
Earnings:
Income (loss) before income taxes	$	3.6	$	153.8	$	126.5	$	1.1		$	(36.1	)	$	47.9		$	(35.7	)
Adjustment for companies accounted for by the equity method		10.8		13.7		3.3		(12.6	)		(6.7	)		(6.2	)		(10.7	)
Less: Capitalized interest		—		—		—		(0.3	)		(1.7	)		(6.2	)		(1.5	)
Add: Amortization of capitalized interest		—		—		—		0.0			0.1			0.5			0.9
		14.4		167.5		129.8		(11.8	)		(44.4	)		36.0			(47.0	)
Fixed Charges:
Interest and debt expense		—		—		—		47.6			112.8			110.3			66.3
Capitalized interest		—		—		—		0.3			1.7			6.2			1.5
Rental expense representative of interest factor		0.8		0.7		0.3		0.7			1.6			1.8			0.8
		0.8		0.7		0.3		48.6			116.1			118.3			68.6
Total adjusted earnings available for payment of fixed charges	$	15.2	$	168.2	$	130.1	$	36.8		$	71.7		$	154.3		$	21.6
Ratio of Earnings to Fixed Charges		18.4		225.0		377.1		(a	)		(a	)		1.3			(a	)

(a) Due to net losses in the period from June 17 through December 31, 2010, the year ended December 31, 2011, and the six months ended June 30, 2013, the ratio of earnings to fixed charges was less than 1. Our earnings were insufficient to cover fixed charges requirements by $11.8 million, $44.4 million, and $47.0 million for the period from June 17, 2010 through December 31, 2010, for the year ended December 31, 2011, and for the six months ended June 30, 2013, respectively.