<ARTICLE> 5 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> APR-30-2001 <PERIOD-END> JUL-31-2000 <CASH> 1,180,145 <SECURITIES> 0 <RECEIVABLES> 174,497,231 <ALLOWANCES> (34,626,726) <INVENTORY> 13,045,319 <CURRENT-ASSETS> 15,095,969 <PP&E> 13,602,689 <DEPRECIATION> (1,861,124) <TOTAL-ASSETS> 185,979,426 <CURRENT-LIABILITIES> 150,883,969 <BONDS> 9,140,132 <PREFERRED-MANDATORY> 14,696 <PREFERRED> 0 <COMMON> 24,444 <OTHER-SE> 17,419,637 <TOTAL-LIABILITY-AND-EQUITY> 185,979,425 <SALES> 43,789,552 <TOTAL-REVENUES> 53,162,618 <CGS> 26,188,340 <TOTAL-COSTS> 30,386,436 <OTHER-EXPENSES> 9,766,642 <LOSS-PROVISION> 10,592,204 <INTEREST-EXPENSE> 4,198,096 <INCOME-PRETAX> 2,232,058 <INCOME-TAX> 829,284 <INCOME-CONTINUING> 1,402,774 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 1,402,774 <EPS-BASIC> 0 <EPS-DILUTED> 0