EXHIBIT 12.1
HANGER ORTHOPEDIC GROUP, INC.
Computation of Ratio of Earnings to Fixed Charges
(Dollars in thousands)
<Table>
<Caption>
1997 1998 1999 2000 2001
---------- ---------- ---------- ---------- ----------
Earnings:
Income (loss) before taxes
and extraordinary loss $ 13,166 $ 23,456 $ 21,180 $ (15,493) $ (7,976)
Plus: fixed charges 6,421 3,975 27,068 54,898 50,952
---------- ---------- ---------- ---------- ----------
19,587 27,431 48,248 39,405 42,976
---------- ---------- ---------- ---------- ----------
Fixed Charges:
Interest expense, net
including amortization of debt
issuance expense 4,933 1,902 22,177 47,072 43,065
One-third of rent expense (1) 1,488 2,073 4,891 7,826 7,887
---------- ---------- ---------- ---------- ----------
6,421 3,975 27,068 54,898 50,952
---------- ---------- ---------- ---------- ----------
Earnings to fixed charges ratio 3.1 6.9 1.8 N/A N/A
========== ========== ========== ========== ==========
</Table>
- ----------
(1) Represents the portion of operating rental expense which our management
believes is representative of the interest component of rental expense.
These amounts exclude common and maintenance costs related to our
lease agreements.