<ARTICLE> 5 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> APR-30-2001 <PERIOD-END> JUL-31-2000 <CASH> 27,505,881 <SECURITIES> 0 <RECEIVABLES> 254,714,204 <ALLOWANCES> 2,285,388 <INVENTORY> 0 <CURRENT-ASSETS> 0 <PP&E> 0 <DEPRECIATION> 0 <TOTAL-ASSETS> 317,514,597 <CURRENT-LIABILITIES> 0 <BONDS> 269,091,303 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 5,567 <OTHER-SE> 30,614,878 <TOTAL-LIABILITY-AND-EQUITY> 317,514,597 <SALES> 10,989,191 <TOTAL-REVENUES> 10,989,191 <CGS> 5,090,998 <TOTAL-COSTS> 5,090,998 <OTHER-EXPENSES> 3,983,712 <LOSS-PROVISION> 1,979,650 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> 778,894 <INCOME-TAX> 284,296 <INCOME-CONTINUING> 494,598 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 494,598 <EPS-BASIC> 0.09 <EPS-DILUTED> 0.09