<TABLE>
Exhibit 12.1
CFP Group, Inc.
Earnings to Fixed Charge Ratio
<CAPTION>
Six Months Year Ended
Year Ended September 30, Ended March 31, March 31,
1995 1996 1997 1998 1999 2000
-------- -------- -------- -------- -------- --------
<S> <C> <C> <C> <C> <C> <C>
(Loss) Earnings Before Tax $ 2,343 $ (1,562) $ (3,902) $ (5,498) $ (2,087) $ (271)
-------- -------- -------- -------- -------- --------
Plus: Fixed Charges
Interest Expense 2,632 3,232 4,681 17,236 17,322 17,914
1/3 of Rent Expense 206 206 148 406 372 397
-------- -------- -------- -------- -------- --------
Total Fixed Charges 2,838 3,438 4,829 17,642 17,694 18,311
-------- -------- -------- -------- -------- --------
Earnings 5,181 1,876 927 12,144 15,607 18,040
-------- -------- -------- -------- -------- --------
Ratio 1.83 -- -- -- -- --
Deficiency (1,562) (3,902) (5,498) (2,087) (271)
</TABLE>