Back to Contents

EXHIBIT 12.1

STEEL DYNAMICS, INC.
COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES
(DOLLARS IN THOUSANDS)

    1999     2000     2001     2002     2003  










Interest expense, including amortization of debt issuance costs
  $ 22,919     $ 21,038     $ 21,015     $ 38,513     $ 38,568  
Capitalized interest
    13,196       17,477       13,993       11,413       7,820  










                                         
Fixed charges (a)
    36,115       38,515       35,008       49,926       46,388  
                                         
Income before taxes and extraordinary items
    65,279       84,485       5,113       124,477       75,437  
Amortization of capitalized interest
    1,365       1,501       1,597       2,932       3,859  
Less capitalized interest
    (13,196 )     (17,477 )     (13,993 )     (11,413 )     (7,820 )










                                         
Adjusted earnings (b)
  $ 89,563     $ 107,024     $ 27,725     $ 165,922     $ 117,864  










                                         
Ratio (b) / (a)
    2.48 x     2.78 x     0,79 x     3.32 x     2.54 x










For purposes of calculating our ratio of earnings to fixed charges, earnings consist of earnings from continuing operations before income taxes and extraordinary items, adjusted for the portion of fixed charges deducted from the earnings, plus amortization of capitalized interest. Fixed charges consist of interest on all indebtedness, including capitalized interest, and amortization of debt issuances costs. In 2001, our earnings were insufficient to cover our fixed charges by $7.3 million.