<ARTICLE> 5

                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          APR-30-1999
<PERIOD-END>                               JAN-31-1999
<CASH>                                       3,713,699
<SECURITIES>                                 8,659,385
<RECEIVABLES>                              117,966,840
<ALLOWANCES>                              (15,533,338)
<INVENTORY>                                  6,321,585
<CURRENT-ASSETS>                                     0
<PP&E>                                      20,315,118
<DEPRECIATION>                             (1,522,987)
<TOTAL-ASSETS>                             158,893,583
<CURRENT-LIABILITIES>                                0
<BONDS>                                     89,776,089
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        99,304
<OTHER-SE>                                  51,155,435
<TOTAL-LIABILITY-AND-EQUITY>               158,893,583
<SALES>                                     49,598,072
<TOTAL-REVENUES>                            64,108,780
<CGS>                                       32,438,788
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                            20,123,260
<LOSS-PROVISION>                             8,378,413
<INTEREST-EXPENSE>                           4,442,754
<INCOME-PRETAX>                             18,369,843
<INCOME-TAX>                                 6,065,681
<INCOME-CONTINUING>                         12,666,878
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                12,666,878
<EPS-BASIC>                                       1.26
<EPS-DILUTED>                                     1.23