<ARTICLE>                     5
<LEGEND>
     THE SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM 12/31/99
     BALANCE SHEETS AND  CONSOLIDATED  STATEMENTS OF OPERATIONS AND IS QUALIFIED
     IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER>                                   1,000

                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                              MAR-31-1999
<PERIOD-START>                                 OCT-01-1999
<PERIOD-END>                                   DEC-31-1999
<CASH>                                               274
<SECURITIES>                                           0
<RECEIVABLES>                                     10,416
<ALLOWANCES>                                         117
<INVENTORY>                                       52,641
<CURRENT-ASSETS>                                  65,373
<PP&E>                                            40,333
<DEPRECIATION>                                     3,789
<TOTAL-ASSETS>                                   124,099
<CURRENT-LIABILITIES>                              8,624
<BONDS>                                                0
<PREFERRED-MANDATORY>                                  0
<PREFERRED>                                            0
<COMMON>                                          54,491
<OTHER-SE>                                           (38)
<TOTAL-LIABILITY-AND-EQUITY>                     124,099
<SALES>                                           40,366
<TOTAL-REVENUES>                                  40,366
<CGS>                                             22,047
<TOTAL-COSTS>                                          0
<OTHER-EXPENSES>                                  10,271
<LOSS-PROVISION>                                       0
<INTEREST-EXPENSE>                                 1,766
<INCOME-PRETAX>                                    6,116
<INCOME-TAX>                                       2,507
<INCOME-CONTINUING>                                3,609
<DISCONTINUED>                                         0
<EXTRAORDINARY>                                        0
<CHANGES>                                              0
<NET-INCOME>                                       3,609
<EPS-BASIC>                                         0.18
<EPS-DILUTED>                                       0.18