STATEMENT OF COMPUTATION OF RATIOS

Published on July 6, 2001


Exhibit 12
Statement re computation of ratios




Quarter Ended Fiscal Years Ended
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April 30, 2001 April 30, 2000 2001 2000 1999 1998 1997
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Income before income taxes 2,220 2,134 10,116 9,083 7,323 5,719 4,877
Capitalized interest (23) (14) (93) (57) (41) (33) (44)
Minority interest (30) (23) (129) (170) (153) (78) (27)
Adjusted profit before tax 2,167 2,097 9,894 8,856* 7,129 5,608 4,806

Fixed Charges
Debt interest 284 263 1,095 756 529 555 629
Capital lease interest 68 67 279 266 268 229 216
Capitalized interest 23 14 93 57 41 33 44
Interest component of rent 185 125 714 458 523 477 449
Total fixed expense 560 469 2,181 1,537 1,361 1,294 1,338

Profit before taxes and fixed expenses 2,727 2,566 12,075 10,393 8,490 6,902 6,144

Fixed charge coverage 4.87 5.47 5.54 6.76 6.24 5.33 4.59



* Does not include the cumulative effect of accounting change recorded by the
Company in Fiscal 2000