<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 first three
quarters and the year ended March 31, 1997 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> 3-MOS 3-MOS 3-MOS 12-MOS
<FISCAL-YEAR-END> MAR-31-1997 MAR-31-1997 MAR-31-1997 MAR-31-1997
<PERIOD-START> APR-01-1996 JUN-30-1996 SEP-30-1996 APR-01-1996
<PERIOD-END> JUN-30-1996 SEP-30-1996 DEC-31-1996 MAR-31-1997
<CASH> 9,362 14,854 13,856 24,159
<SECURITIES> 0 0 0 0
<RECEIVABLES> 100,848 104,047 96,400 93,579
<ALLOWANCES> 3,752 3,712 4,530 6,072
<INVENTORY> 68,306 63,319 63,603 124,362
<CURRENT-ASSETS> 181,445 183,454 173,892 254,396
<PP&E> 133,052 137,475 148,993 197,814
<DEPRECIATION> 41,279 41,252 45,443 48,799
<TOTAL-ASSETS> 309,903 314,297 316,160 446,292
<CURRENT-LIABILITIES> 148,968 148,432 149,051 284,641
<BONDS> 0 0 0 0
<PREFERRED-MANDATORY> 0 0 0 0
<PREFERRED> 0 0 0 0
<COMMON> 103 103 104 107
<OTHER-SE> 90,842 96,395 97,561 99,238
<TOTAL-LIABILITY-AND-EQUITY> 309,903 314,297 316,160 446,292
<SALES> 149,782 156,757 161,248 640,007
<TOTAL-REVENUES> 149,782 156,757 161,248 640,007
<CGS> 134,656 138,661 148,614 575,142
<TOTAL-COSTS> 143,536 147,952 161,017 619,935
<OTHER-EXPENSES> (1,082) 519 (364) 705
<LOSS-PROVISION> 0 0 0 0
<INTEREST-EXPENSE> 1,418 1,406 537 5,720
<INCOME-PRETAX> 5,910 6,880 58 13,647
<INCOME-TAX> 763 985 281 2,027
<INCOME-CONTINUING> 5,147 5,895 (223) 11,620
<DISCONTINUED> 0 0 0 0
<EXTRAORDINARY> 0 0 0 0
<CHANGES> 0 0 0 0
<NET-INCOME> 5,147 5,895 (223) 11,620
<EPS-PRIMARY> 0.31 0.36 (0.01) 0.70
<EPS-DILUTED> 0.30 0.34 (0.01) 0.67