<ARTICLE> 5 <LEGEND> THE SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM 10-Q AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <MULTIPLIER> 1,000 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> SEP-30-1997 <PERIOD-START> OCT-01-1996 <PERIOD-END> DEC-31-1996 <CASH> 1,065 <SECURITIES> 0 <RECEIVABLES> 26,726 <ALLOWANCES> 8,089 <INVENTORY> 39,994 <CURRENT-ASSETS> 73,337 <PP&E> 27,890 <DEPRECIATION> 0 <TOTAL-ASSETS> 116,087 <CURRENT-LIABILITIES> 33,783 <BONDS> 10,095 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 71 <OTHER-SE> 43,928 <TOTAL-LIABILITY-AND-EQUITY> 116,087 <SALES> 45,095 <TOTAL-REVENUES> 45,095 <CGS> 37,138 <TOTAL-COSTS> 37,138 <OTHER-EXPENSES> 7,083 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 843 <INCOME-PRETAX> 29 <INCOME-TAX> 7 <INCOME-CONTINUING> 22 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 22 <EPS-PRIMARY> 0 <EPS-DILUTED> 0