<ARTICLE>                     5
<LEGEND>
RESTATEMENT OF EARNINGS PER SHARE

     In February 1997, the Financial Accounting Standards Board issued Statement
of  Accounting  Standards  No. 128,  "Earnings  per Share" (SFAS 128).  SFAS 128
replaced the  calculation  of primary and fully diluted  earnings per share with
basic and diluted earnings per share.  Unlike primary earnings per share,  basic
earnings  per share  excludes  any  dilutive  effects of options,  warrants  and
convertible  securities.  Diluted  earnings  per  share is very  similar  to the
previously reported fully diluted earnings per share.

     On  October  30,  1997,  the  Company  acquired  Neutronics  Holdings  A.G.
("Neutronics"),  an electronics  manufacturing services provider with operations
located  in  Austria  and  Hungary.  The  acquisition  was  accounted  for  as a
pooling-of-interests   and  all  financial   statements   presented   have  been
retroactively restated to include the results of Neutronics.

     The Company's  financial  statements  for each of the quarters of the years
ended March 31, 1997 have been restated to correct the Company's  accounting for
the  acquisition  of the  Astron  Group  Limited  to  conform  to United  States
Generally Accepted Principles.

     The following  tables restate  financial data schedules for the fiscal year
ended March 31,  1996  giving  effect to the  application  of SFAS No. 128,  the
restatement of the Company's  prior results to include the results of Neutronics
and the restatement of the Company's prior results to correct the accounting for
the acquisition of the Astron Group :
</LEGEND>
<RESTATED>
       
                             
<PERIOD-TYPE>                   12-MOS              
<FISCAL-YEAR-END>                       MAR-31-1996 
<PERIOD-START>                          APR-01-1995 
<PERIOD-END>                            MAR-31-1996 
<CASH>                                        8,647 
<SECURITIES>                                      0 
<RECEIVABLES>                               101,040 
<ALLOWANCES>                                  3,766 
<INVENTORY>                                  65,945 
<CURRENT-ASSETS>                            182,296 
<PP&E>                                      133,936 
<DEPRECIATION>                               42,144 
<TOTAL-ASSETS>                              309,267 
<CURRENT-LIABILITIES>                       156,769 
<BONDS>                                           0 
<PREFERRED-MANDATORY>                             0 
<PREFERRED>                                       0 
<COMMON>                                        104 
<OTHER-SE>                                   85,467 
<TOTAL-LIABILITY-AND-EQUITY>                309,267 
<SALES>                                     572,045 
<TOTAL-REVENUES>                            572,045 
<CGS>                                       517,732 
<TOTAL-COSTS>                               577,420 
<OTHER-EXPENSES>                              1,394 
<LOSS-PROVISION>                                  0 
<INTEREST-EXPENSE>                            3,529 
<INCOME-PRETAX>                             (10,299)
<INCOME-TAX>                                  3,847 
<INCOME-CONTINUING>                         (14,146)
<DISCONTINUED>                                    0 
<EXTRAORDINARY>                                   0 
<CHANGES>                                         0 
<NET-INCOME>                                (14,146)
<EPS-PRIMARY>                                 (0.92)
<EPS-DILUTED>                                 (0.92)