<ARTICLE> 5 <PERIOD-TYPE> 3-MOS 9-MOS <FISCAL-YEAR-END> MAR-31-1997 MAR-31-1997 <PERIOD-START> OCT-01-1997 APR-01-1997 <PERIOD-END> DEC-31-1997 DEC-31-1997 <CASH> 4,185 4,185 <SECURITIES> 0 0 <RECEIVABLES> 7,400 7,400 <ALLOWANCES> 0 0 <INVENTORY> 3,320 3,320 <CURRENT-ASSETS> 15,886 15,886 <PP&E> 34,470 34,470 <DEPRECIATION> 0 0 <TOTAL-ASSETS> 50,444 50,444 <CURRENT-LIABILITIES> 12,686 12,686 <BONDS> 0 0 <PREFERRED-MANDATORY> 0 0 <PREFERRED> 0 0 <COMMON> 45 45 <OTHER-SE> 35,636 35,636 <TOTAL-LIABILITY-AND-EQUITY> 50,444 50,444 <SALES> 11,689 33,729 <TOTAL-REVENUES> 11,689 33,729 <CGS> 7,473 21,305 <TOTAL-COSTS> 7,473 21,305 <OTHER-EXPENSES> 1,868 5,391 <LOSS-PROVISION> 0 0 <INTEREST-EXPENSE> 0 0 <INCOME-PRETAX> 2,377 7,107 <INCOME-TAX> 897 2,688 <INCOME-CONTINUING> 1,480 4,419 <DISCONTINUED> 0 0 <EXTRAORDINARY> 0 0 <CHANGES> 0 0 <NET-INCOME> 1,480 4,419 <EPS-PRIMARY> .30 .91 <EPS-DILUTED> .30 .91