View Filing Data

126,102

118,586

241,536

232,949

Equity in Earnings of Unconsolidated Joint Venture

8,717

13,549

13,090

29,980

7,936

4,160

13,384

^[2]

10,672

Other Income

115

175

^[3]

892

Corporate General and Administrative

16,768

17,884

26,510

^[3]

41,544

(4,472)

(4,415)

(8,590)

^[3]

(8,118)

Earnings Before Interest and Taxes

12,296

13,469

17,920

^[3]

33,426

Interest Expense, Net

(4,557)

(3,148)

(9,142)

^[3]

(8,438)

7,739

10,321

8,778

^[3]

24,988

Income Tax Expense

(1,714)

(691)

(1,946)

(4,831)

CASH DIVIDENDS PER SHARE:

$ 6,025

$ 9,630

$ 6,832

^[2]

$ 20,157

EARNINGS PER SHARE:

Basic

$ 0.14

$ 0.22

$ 0.15

$ 0.46

Diluted

$ 0.14

$ 0.22

$ 0.15

$ 0.46

AVERAGE SHARES OUTSTANDING:

Basic

44,200,291

43,855,326

44,190,220

43,843,912

Diluted

44,325,277

44,169,251

44,433,809

44,200,303

$ 0.10

$ 0.20

[1]	See Note (B) - Restatement of Consolidated Financial Statements.
[2]	See Note B - Restatement of Consolidated Financial Statements.
[3]	See Note B - Restatement of Consolidated Financial Statements.

Consolidated Balance Sheets - USD ($)
$ in Thousands

Sep. 30, 2011

Mar. 31, 2011

Current Assets -

Cash and Cash Equivalents

^[1]

$ 10,692

$ 1,874

^[2]

Accounts and Notes Receivable

64,447

43,855

^[2]

Property, Plant and Equipment -

108,156

115,237

^[2]

Income Tax Receivable

6,688

9,088

^[2]

Prepaid and Other Assets

2,856

4,572

^[2]

Total Current Assets

192,839

174,626

^[2]

1,122,895

1,115,058

^[2]

Less: Accumulated Depreciation

(536,057)

(512,228)

^[2]

Property, Plant and Equipment, net

586,838

602,830

^[2]

Notes Receivable

5,005

5,326

^[2]

Investment in Joint Venture

35,545

33,661

^[2]

Goodwill and Intangible Assets

151,221

151,539

^[2]

Other Assets

18,685

17,828

^[2]

Assets, Total

^[3]

990,133

985,810

^[4]

Current Liabilities -

Accounts Payable

35,285

30,339

^[2]

Accrued Liabilities

42,189

40,011

^[2]

Total Current Liabilities

77,474

70,350

^[2]

Long-term Debt

285,000

287,000

^[2]

Other Long-term Liabilities

38,097

37,807

^[2]

Preferred Stock, Par Value $0.01; Authorized 5,000,000 Shares; None Issued

128,127

129,139

^[2]

Total Liabilities

528,698

524,296

^[2]

Stockholders' Equity -

^[2]

Common Stock, Par Value $0.01; Authorized 100,000,000 Shares; Issued and Outstanding 44,899,310 and 44,447,428 Shares, respectively

449

444

^[2]

Capital in Excess of Par Value

26,882

24,859

^[2]

Accumulated Other Comprehensive Losses

(2,893)

^[2]

Total Stockholders' Equity

436,997

439,104

^[2]

461,435

461,514

^[2]

Liabilities and Stockholders' Equity, Total

$ 990,133

$ 985,810

^[2]

[1]	See Note B - Restatement of Consolidated Financial Statements.
[2]	See Note B - Restatement of Consolidated Financial Statements.
[3]	Basis conforms with equity method accounting.
[4]	See Note B - Restatement of Consolidated Financial Statements.

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2011	Mar. 31, 2011
Consolidated Balance Sheets [Abstract]
Preferred Stock, Par Value	$ 0.01	$ 0.01
Preferred Stock, Authorized	5,000,000	5,000,000
Preferred Stock, Issued	0	0
Common Stock, Par Value	$ 0.01	$ 0.01
Common Stock, Authorized	100,000,000	100,000,000
Common Stock, Issued	44,899,310	44,447,428
Common Stock, Outstanding	44,899,310	44,447,428

Consolidated Statements Of Cash Flows - USD ($)
$ in Thousands

6 Months Ended

Sep. 30, 2011

Sep. 30, 2010

CASH FLOWS FROM OPERATING ACTIVITIES

Adjustments to Reconcile Net Earnings to Net Cash Provided by Operating Activities -

$ 6,832

^[1],[2]

$ 20,157

Depreciation, Depletion and Amortization

^[3]

24,683

^[2],[4]

24,839

Gain on Sale of Property, Plant and Equipment

(485)

Deferred Income Tax Provision

(1,012)

^[2]

4,157

Stock Compensation Expense

2,293

^[2]

2,061

Excess Tax Benefits from Share Based Payment Arrangements

(30)

^[2]

(375)

Equity in Earnings of Unconsolidated Joint Venture

(13,384)

^[1],[2]

(10,672)

Distributions from Joint Venture

11,500

^[2]

14,250

Changes in Operating Assets and Liabilities:

Accounts and Notes Receivable

(20,271)

^[2]

(4,294)

Accounts Payable and Accrued Liabilities

7,081

^[2]

2,919

5,677

^[2]

971

Other Assets

2,402

^[2]

(1,864)

Income Taxes Payable

1,773

^[2]

(24,701)

Net Cash Provided by Operating Activities

27,544

^[2]

26,963

CASH FLOWS FROM INVESTING ACTIVITIES

Property, Plant and Equipment Additions

^[3]

(7,516)

^[2],[4]

(5,467)

Proceeds from Sale of Property, Plant and Equipment

600

Net Cash Used in Investing Activities

7,516

^[2]

(4,867)

CASH FLOWS FROM FINANCING ACTIVITIES

Increase (Decrease) in Bank Credit Facility

(2,000)

^[2]

7,000

Repayment of Senior Notes

(15,000)

Dividends Paid to Stockholders

(8,975)

^[2]

(8,797)

Proceeds from Stock Option Exercises

128

^[2]

911

Shares Redeemed to Settle Employee Taxes on Stock Compensation

^[2]

(393)

Excess Tax Benefits from Share Based Payment Arrangements

^[2]

375

Net Cash Used in Financing Activities

(11,210)

^[2]

(15,511)

NET INCREASE IN CASH AND CASH EQUIVALENTS

8,818

^[2]

6,585

CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD

1,874

^[2],[5]

1,416

CASH AND CASH EQUIVALENTS AT END OF PERIOD

$ 10,692

^[2]

$ 8,001

[1]	See Note (B) - Restatement of Consolidated Financial Statements.
[2]	See Note B - Restatement of Consolidated Financial Statements.
[3]	Basis conforms with equity method accounting.
[4]	See Note B - Restatement of Consolidated Financial Statements.
[5]	See Note B - Restatement of Consolidated Financial Statements.

Basis Of Presentation

6 Months Ended

Sep. 30, 2011

Basis Of Presentation [Abstract]

Basis Of Presentation

(A)

BASIS OF PRESENTATION

The accompanying unaudited consolidated financial statements as of and for the three and six month periods ended September 30, 2011 include the accounts of Eagle Materials Inc. and its majority owned subsidiaries (the "Company", "us" or "we") and have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. These unaudited consolidated financial statements should be read in conjunction with the audited consolidated financial statements and the notes thereto included in our Annual Report on Form 10-K filed with the Securities and Exchange Commission on May 26, 2011.

Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations, although we believe that the disclosures are adequate to make the information presented not misleading. In our opinion, all adjustments (consisting solely of normal recurring adjustments) necessary to present fairly the information in the following unaudited consolidated financial statements of the Company have been included. The results of operations for interim periods are not necessarily indicative of the results for the full year.

The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

We evaluated all events or transactions that occurred after September 30, 2011 through the filing of these financial statements.

Recent Accounting Pronouncements

There are no recent accounting pronouncements that we expect will materially impact our financial statements during the current fiscal year.

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 2-6
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Name Statement of Position (SOP)
-Publisher AICPA
-Number 94-6
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Name FASB Interpretation (FIN)
-Publisher FASB
-Number 46R
-Paragraph 4, 14, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 10
-Section 45
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6359553&loc=d3e288-107754

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2197480

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6921930&loc=d3e5614-111684

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 915
-SubTopic 235
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6472506&loc=d3e38932-110933

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 852
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2209116

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 272
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6373374&loc=d3e70478-108055

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6970148&loc=SL6228881-111685

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2122150

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6359566&loc=d3e326-107755

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 720
-SubTopic 15
-URI http://asc.fasb.org/subtopic&trid=2122524

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2134480

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS140-4/FIN46(R)-8
-Paragraph 8, C1, C7
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Restatement Of Consolidated Financial Statements [Abstract]

Restatement Of Consolidated Financial Statements

6 Months Ended

Sep. 30, 2011

Restatement Of Consolidated Financial Statements

(B)

RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS

During January , 2012, we determined that our previous treatment of a reversal of a $3.0 million accrual, which related to a prior year, should have been treated as a correction of an error in the prior period rather than a reduction of Cost of Goods Sold during the three month period ended June 30, 2011, as it was previously reported. The accrual was originally recorded in fiscal 2001, and related to costs to replace certain manufacturing equipment at our Duke, Oklahoma gypsum wallboard facility in connection with our purchase of the facility. We determined, through review of our records, that we subsequently purchased approximately $3.0 million of new equipment and virtually all the new equipment was fully depreciated at March 31, 2011; therefore, the accrual was no longer necessary.

We have restated our consolidated financial statements to reflect this reversal of the $3.0 million accrual as an adjustment to prior year retained earnings. This restatement did not impact the Company's cash flows provided by operating activities. A summary of the changes to our financial statements follows:

Changes in Beginning Retained Earnings:


Retained Earnings at Beginning of Period			437,154
Adjustment for Reversal of Accrual			1,950

Retained Earnings at Beginning of Period			439,104

Changes in the Consolidated Balance Sheet:


	September 30, 2011
	As previously reported			Adjustment			As Restated
	(dollars in thousands)
Accrued Expenses	$	(42,939	)	$	750		$	(42,189	)
Deferred Income Taxes		(127,077	)		(1,050	)		(128,127	)
Retained Earnings		(437,297	)		300			(436,997	)

The difference between the adjustment to deferred income taxes and accrued expenses relates to the impact of the adjustment to the fiscal 2012 effective tax rate.

Changes in the Consolidated Statement of Earnings:


	For the six months ended September 30, 2011
	As previously reported			Adjustment			As Restated
	(dollars in thousands, except per share date)

Cost of Goods Sold	$	238,536		$	3,000		$	241,536
Gross Profit		16,090			(3,000	)		13,090
Operating Earnings		29,510			(3,000	)		26,510
Earnings Before Interest and Income Taxes		20,920			(3,000	)		17,920
Earnings Before Income Taxes		11,778			(3,000	)		8,778
Income Taxes		(2,696	)		750			(1,946	)
Net Earnings		9,082			(2,250	)		6,832
Earnings per Share - Basic		0.21			(0.06	)		0.15
Earnings per Share - Diluted		0.20			(0.05	)		0.15

Cash Flow Information - Supplemental

6 Months Ended

Sep. 30, 2011

Cash Flow Information - Supplemental [Abstract]

Cash Flow Information - Supplemental

(C)

CASH FLOW INFORMATION - SUPPLEMENTAL

Cash payments made for interest were $8.9 million and $9.0 million for the six months ended September 30, 2011 and 2010, respectively. Net payments made for federal and state income taxes during the six months ended September 30, 2011 and 2010, were $1.2 million and $33.5 million, respectively.

Comprehensive Income

6 Months Ended

Sep. 30, 2011

Comprehensive Income [Abstract]

Comprehensive Income

(D)

COMPREHENSIVE INCOME

Comprehensive income for the six month periods ended September 30, 2011 and 2010 was identical to net income for the same periods.

As of September 30, 2011, we had an accumulated other comprehensive loss of $2.9 million, in connection with recognizing the difference between the fair value of the pension assets and the projected benefit obligation.

The entire disclosure for comprehensive income. Includes, but is not limited to, the following: 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. Components of comprehensive income include: (1) foreign currency translation adjustments; (2) gains (losses) on foreign currency transactions that are designated as, and are effective as, economic hedges of a net investment in a foreign entity; (3) gains (losses) on intercompany foreign currency transactions that are of a long-term-investment nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements; (4) change in the market value of a futures contract that qualifies as a hedge of an asset reported at fair value; (5) unrealized holding gains (losses) on available-for-sale securities and that resulting from transfers of debt securities from the held-to-maturity category to the available-for-sale category; (6) a net loss recognized as an additional pension liability not yet recognized as net periodic pension cost; and (7) the net gain (loss) and net prior service cost or credit for pension plans and other postretirement benefit plans.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 14-26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e637-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e681-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e653-108580

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e709-108580

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 55
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6920433&loc=d3e998-108581

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e640-108580

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Reclassification Adjustments
-URI http://asc.fasb.org/extlink&oid=6522872

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 17
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e716-108580

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e689-108580

Accounts And Notes Receivable [Abstract]

Accounts And Notes Receivable

6 Months Ended

Sep. 30, 2011

Accounts And Notes Receivable

(E)

ACCOUNTS AND NOTES RECEIVABLE

Accounts and notes receivable have been shown net of the allowance for doubtful accounts of $5.0 million and $4.6 million at September 30, 2011 and March 31, 2011, respectively. We perform ongoing credit evaluations of our customers' financial condition and generally require no collateral from our customers. The allowance for non-collection of receivables is based upon analysis of economic trends in the construction industry, detailed analysis of the expected collectability of accounts receivable that are past due and the expected collectability of overall receivables. We have no significant credit risk concentration among our diversified customer base.

We had notes receivable totaling approximately $6.2 million at September 30, 2011, of which approximately $1.2 million has been classified as current and presented with accounts receivable on the balance sheet. We lend funds to certain companies in the ordinary course of business, and the notes bear interest, on average, at the prime rate plus 1.5%. Remaining unpaid amounts, plus accrued interest, mature on various dates between 2011 and 2017. The notes are collateralized by certain assets of the borrowers, namely property and equipment and are generally payable monthly. We monitor the credit risk of each borrower by focusing on the timeliness of payments, review of credit history and credit metrics and interaction with the borrowers. At September 30, 2011, approximately $0.6 million of our allowance for doubtful accounts is related to our notes receivable.

The entire disclosure for claims held for amounts due a company. Examples include trade accounts receivables, notes receivables, loans receivables.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 3, 4
-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 7
-Article 9

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 01-6
-Paragraph 13
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Article 4
-Section 08
-Paragraph k

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
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-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6965416&loc=d3e5074-111524

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
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-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6965416&loc=d3e5066-111524

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(k))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6965416&loc=d3e5162-111524

Stockholders' Equity

6 Months Ended

Sep. 30, 2011

Stockholders' Equity [Abstract]

Stockholders' Equity

(F)

STOCKHOLDERS' EQUITY

A summary of changes in stockholders' equity follows:


	For the Six Months Ended September 30, 2011 (restated)
	(dollars in thousands)
Common Stock –
Balance at Beginning of Period	$	444
Stock Option Exercises		5


Balance at End of Period	$	449


Capital in Excess of Par Value –
Balance at Beginning of Period		24,859
Stock Compensation Expense		2,293
Shares Redeemed to Settle Employee Taxes		(393	)
Stock Option Exercises		123


Balance at End of Period		26,882


Retained Earnings –
Balance at Beginning of Period		437,154
Adjustment for Reversal of Accrual (See Footnote B)		1,950

Balance at Beginning of Period		439,104
Dividends Declared to Stockholders		(8,939	)
Net Earnings		6,832


Balance at End of Period		436,997


Accumulated Other Comprehensive Loss -
Balance at Beginning of Period		(2,893	)


Balance at End of Period		(2,893	)


Total Stockholders' Equity	$	461,435

⁽¹⁾	See Note B – Restatement of Consolidated Financial Statements.

There were no open market share repurchases during the three and six month periods ended September 30, 2011. As of September 30, 2011, we have authorization to purchase an additional 717,300 shares.

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 12
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Article 4
-Section 08
-Paragraph d

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Chapter 1
-Section B
-Paragraph 7, 11A
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 129
-Paragraph 2, 3, 4, 5, 6, 7, 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Article 4

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 29, 30, 31
-Article 5

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section E

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section C

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

Reference 12: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Paragraph 2
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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Reference 16: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 17: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(d),(e))
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-Name Accounting Standards Codification
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Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656

Reference 20: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB TOPIC 4.E)
-URI http://asc.fasb.org/extlink&oid=6228006&loc=d3e74512-122707

Reference 21: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Preferred Stock
-URI http://asc.fasb.org/extlink&oid=6521494

Reference 22: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.29-31)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 23: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 4
-Subparagraph (SAB TOPIC 4.C)
-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187143-122770

Inventories

6 Months Ended

Sep. 30, 2011

Inventories [Abstract]

(G)

INVENTORIES

Inventories are stated at the lower of average cost (including applicable material, labor, depreciation, and plant overhead) or market, and consist of the following:


	As of
	September 30, 2011		March 31, 2011
	(dollars in thousands)

Raw Materials and Material-in-Progress	$	37,567	$	35,118
Finished Cement		7,191		11,540
Gypsum Wallboard		6,573		6,347
Aggregates		11,797		12,419
Paperboard		2,090		5,274
Repair Parts and Supplies		39,486		41,659
Fuel and Coal		3,452		2,880

	$	108,156	$	115,237

Accrued Expenses

6 Months Ended

Sep. 30, 2011

Accrued Expenses [Abstract]

Computation Of Earnings Per Share [Abstract]

(H)

ACCRUED EXPENSES

Accrued expenses consist of the following:


	As of
	September 30, 2011		March 31, 2011
	(dollars in thousands)
Payroll and Incentive Compensation	$	6,546	$	7,712
Benefits		8,036		7,988
Interest		7,003		7,003
Insurance		6,294		6,639
Property Taxes		5,507		4,033
Other		8,803		6,636

	$	42,189	$	40,011

Computation Of Earnings Per Share

6 Months Ended

Sep. 30, 2011

Computation Of Earnings Per Share

(I)

COMPUTATION OF EARNINGS PER SHARE

The calculation of basic and diluted common shares outstanding is as follows:


	For the Three Months Ended September 30,						For the Six Months Ended September 30,
	2011			2010			2011			2010

Weighted-Average Shares of Common Stock Outstanding		44,200,291			43,855,326			44,190,220			43,843,912

Common Equivalent Shares:
Assumed Exercise of Outstanding Dilutive Options		330,646			653,322			798,081			1,155,453
Less: Shares Repurchased from Assumed Proceeds of Assumed Exercised Options		(224,231	)		(444,133	)		(656,517	)		(893,527	)

Restricted Shares		18,571			104,736			102,025			94,465

Weighted-Average Common and Common Equivalent Shares Outstanding		44,325,277			44,169,251			44,433,809			44,200,303

Shares Excluded Due to Anti-dilution Effects		3,340,271			2,942,059			2,772,812			2,392,784

Pension And Employee Benefit Plans

6 Months Ended

Sep. 30, 2011

Pension And Employee Benefit Plans [Abstract]

Pension And Employee Benefit Plans

(J)

PENSION AND EMPLOYEE BENEFIT PLANS

We sponsor several defined benefit and defined contribution pension plans which together cover substantially all our employees. Benefits paid under the defined benefit plans covering certain hourly employees are based on years of service and the employee's qualifying compensation over the last few years of employment.

The following table shows the components of net periodic cost for our plans:


	For the Three Months Ended September 30,						For the Six Months ended September 30,
	2011			2010			2011			2010
	(dollars in thousands)						(dollars in thousands)
Service Cost – Benefits Earned During the Period	$	139		$	135		$	278		$	270
Interest Cost of Benefit Obligations		265			256			530			512
Expected Return on Plan Assets		(291	)		(206	)		(582	)		(412	)
Recognized Net Actuarial Loss		86			194			172			388
Amortization of Prior-Service Cost		20			32			40			64

Net Periodic Pension Cost	$	219		$	411		$	438		$	822

The entire disclosure for pension and other postretirement benefits.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph h
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph q
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 8
-Subparagraph m
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 106
-Paragraph 518
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 87
-Paragraph 264
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 03-2
-Paragraph 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 30
-Paragraph 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS106-2
-Paragraph 20, 21, 22
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 158
-Paragraph 7, 21, 22
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5, 6, 7, 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Implementation Guide (Q and A)
-Number FAS88
-Paragraph 63
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-URI http://asc.fasb.org/topic&trid=2235017

Income Taxes

6 Months Ended

Sep. 30, 2011

Income Taxes [Abstract]

(K)

INCOME TAXES

Income taxes for the interim period presented have been included in the accompanying financial statements on the basis of an estimated annual effective tax rate. In addition to the amount of tax resulting from applying the estimated annual effective tax rate to pre-tax income, we will, when appropriate, include certain items treated as discrete events to arrive at an estimated overall tax amount. The effective tax rate for the six months ended September 30, 2011 was approximately 22%.

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 136, 172
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 43, 44, 45, 46, 47, 48, 49
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

Share-Based Employee Compensation [Abstract]

Share-Based Employee Compensation

6 Months Ended

Sep. 30, 2011

Share-Based Employee Compensation

(L)

SHARE-BASED EMPLOYEE COMPENSATION

On January 8, 2004, our stockholders approved a new incentive plan (the "Plan") that combined and amended the two previously existing stock option plans. In August 2009, our shareholders approved an amendment to the Plan which, among other things, increased the number of shares available for award under the Plan by 3 million shares. Under the terms of the Plan, we can issue equity awards, including stock options, restricted stock units ("RSUs"), restricted stock and stock appreciation rights (collectively, the "Equity Awards") to employees of the Company and members of the Board of Directors. The Compensation Committee of our Board of Directors specifies the terms for grants of Equity Awards under the Plan.

Long-Term Compensation Plans -

Options. In June 2011, the Compensation Committee of the Board of Directors approved an incentive equity award of an aggregate of 352,829 stock options pursuant to the Plan to certain individuals that vest ratably over a three year period (the "Fiscal 2012 Employee Stock Option Grant"). The options have a term of ten years from the date of grant. In August 2011, we granted 121,295 options to members of the Board of Directors (the "Fiscal 2012 Board of Directors Grant"). Options granted under the Fiscal 2012 Board of Directors Grant vested immediately, and can be exercised from the date of grant until their expiration at the end of ten years. The Fiscal 2012 Employee Stock Option Grant and Fiscal 2012 Board of Directors Grant were both valued at the grant date using the Black-Scholes option pricing model.

The weighted-average assumptions used in the Black-Scholes model to value the option awards in fiscal 2012 are as follows:


Dividend Yield		2.0%
Expected Volatility		41.9%
Risk Free Interest Rate		2.5%
Expected Life		8.0 years

Stock option expense for all outstanding stock option awards totaled approximately $0.3 million and $0.6 million for the three and six month periods ended September 30, 2011, respectively, and $0.4 million and $1.2 million for the three and six month periods ended September 30, 2010, respectively. The expense for the three month period ended September 30, 2011 reflects a credit of $1.3 million resulting from our updated assessment of future satisfaction of performance conditions associated with certain stock option grants. At September 30, 2011, there was approximately $4.7 million of unrecognized compensation cost related to outstanding stock options, net of estimated forfeitures, which is expected to be recognized over a weighted-average period of 2.5 years.

The following table represents stock option activity for the six month period ended September 30, 2011:


	Number of Shares			Weighted- Average Exercise Price
Outstanding Options at Beginning of Period		3,323,786		$	35.60
Granted		474,124		$	26.41
Exercised		(8,751	)	$	14.60
Cancelled		(65,279	)	$	34.61

Outstanding Options at End of Period		3,723,880		$	34.50

Options Exercisable at End of Period		1,913,049

Weighted-Average Fair Value of Options Granted during the Period	$	10.29

The following table summarizes information about stock options outstanding at September 30, 2011:


	Outstanding Options						Exercisable Options
Range of Exercise Prices	Number of Shares Outstanding		Weighted - Average Remaining Contractual Life		Weighted - Average Exercise Price		Number of Shares Outstanding		Weighted - Average Exercise Price
$ 11.56 - $ 13.43		321,552		1.25	$	12.34		321,552	$	12.34
$ 23.17 - $ 30.74		1,693,473		5.81	$	26.88		1,243,917	$	26.44
$ 34.09 - $ 40.78		310,170		2.17	$	37.88		279,770	$	38.04
$ 47.53 - $ 62.83		1,398,685		2.78	$	48.06		67,810	$	58.46

		3,723,880		3.97	$	34.50		1,913,049	$	26.90

At September 30, 2011, there was no aggregate intrinsic value for both outstanding and exercisable options. The total intrinsic value of options exercised during the six month period ended September 30, 2011 was approximately $0.1 million.

Restricted Stock Units. Expense related to RSUs was approximately $0.4 million and $0.7 million for the three and six month periods ended September 30, 2011, respectively, and $0.2 million and $0.3 million for the three and six month periods ended September 30, 2010, respectively. At September 30, 2011, there was approximately $2.6 million of unearned compensation from RSUs, net of estimated forfeitures, which will be recognized over a weighted-average period of 1.7 years.

Restricted Stock. In June 2011, the Compensation Committee also approved the granting of an aggregate of 412,164 shares of restricted stock to certain key employees at both the corporate and subsidiary level that will be earned if our ten year average return on invested capital exceeds 12% at March 31, 2012. If this criterion is not met, all of the shares will be forfeited. If the criterion is met, restrictions on the shares will lapse ratably over five years, with the first fifth lapsing immediately, and the remaining restrictions lapsing on March 31, 2013 through 2016. The value of the restricted shares, net of estimated forfeitures, is being expensed over a five year period. Expense related to restricted shares was $0.8 million and $1.1 million for the three and six month periods ended September 30, 2011, respectively, and $0.3 million and $0.5 million for the three and six month periods ended September 30, 2010, respectively. At September 30, 2011, there was approximately $16.3 million of unearned compensation from restricted stock, net of estimated forfeitures, which will be recognized over a weighted-average period of 5.5 years.

The number of shares available for future grants of stock options, restricted stock units, stock appreciation rights and restricted stock under the Plan was 1,732,614 at September 30, 2011.

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64, 65, A240
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 93-6
-Paragraph 53
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 14

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 50
-Section 50
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Long-Term Debt

6 Months Ended

Sep. 30, 2011

Long-Term Debt [Abstract]

Commitments And Contingencies [Abstract]

(M)

LONG-TERM DEBT

Long-term debt consists of the following:


	As of
	September 30, 2011		March 31, 2011
	(dollars in thousands)

Bank Credit Facility	$	—	$	2,000
Senior Notes		285,000		285,000

Long-term Debt	$	285,000	$	287,000

Bank Credit Facility -

On December 16, 2010, we amended our existing credit facility, modifying certain financial and other covenants and extending the maturity date to 2015. The principal balance of the existing facility was repaid, and replaced with a new $300.0 million credit agreement ("the "Bank Credit Facility"). The Bank Credit Facility expires on December 16, 2015. Borrowings under the Bank Credit Facility are guaranteed by all major operating subsidiaries of the Company. At the option of the Company, outstanding principal amounts on the Bank Credit Facility bear interest at a variable rate equal to (i) LIBOR, plus an agreed margin (ranging from 100 to 225 basis points), which is to be established quarterly based upon the Company's ratio of consolidated EBITDA, which is defined as earnings before interest, taxes, depreciation and amortization, to its consolidated indebtedness, or (ii) an alternative base rate which is the higher of (a) the prime rate or (b) the federal funds rate plus ¹/2%, per annum plus an agreed margin (ranging from 0 to 125 basis points). Interest payments are payable monthly or at the end of the LIBOR advance periods, which can be up to a period of six months at the option of the Company. The Bank Credit Facility contains customary covenants that restrict our ability to incur additional debt, encumber our assets, sell assets, make or enter into certain investments, loans or guaranties and enter into sale and leaseback arrangements. The Bank Credit Facility also requires us to maintain a consolidated funded indebtedness ratio (consolidated indebtedness to consolidated earnings before interest, taxes, depreciation, amortization and other non-cash deductions) of 3.5 or less and an interest coverage ratio (consolidated earnings before interest, taxes, depreciation, amortization and other non-cash deductions to interest expense) of at least 2.5. The Bank Credit Facility also limits our ability to make certain restricted payments, such as paying cash dividends; however, there are several exceptions to this restriction, including: (i) the Company may pay cash dividends in an aggregate amount of up to $50.0 million each fiscal year; and (ii) the Company may make restricted payments not otherwise permitted so long as no default would result therefrom and our consolidated funded indebtedness ratio does not exceed 3.0.

The Bank Credit Facility has a $50.0 million letter of credit facility. Under the letter of credit facility, the Company pays a fee at a per annum rate equal to the applicable margin for Eurodollar loans in effect from time to time plus a one-time letter of credit fee in an amount equal to 0.125% of the initial stated amount. At September 30, 2011, we had $10.2 million of letters of credit outstanding. We had $289.8 million of borrowings available under the Bank Credit Facility at September 30, 2011.

Senior Notes -

We entered into a Note Purchase Agreement on November 15, 2005 (the "2005 Note Purchase Agreement") related to our sale of $200 million of senior, unsecured notes, designated as Series 2005A Senior Notes (the "Series 2005A Senior Notes") in a private placement transaction. The Series 2005A Senior Notes, which are guaranteed by substantially all of our subsidiaries, were sold at par and issued in three tranches on November 15, 2005. Since entering into the 2005 Note Purchase Agreement, we have repurchased $22.0 million in principal of the Series 2005A Senior Notes during prior periods. Following these repurchases, the amounts outstanding for each of the three tranches are as follows:


	Principal		Maturity Date		Interest Rate
Tranche A	$	38.6 million		November 15, 2012		5.25	%
Tranche B	$	77.2 million		November 15, 2015		5.38	%
Tranche C	$	62.2 million		November 15, 2017		5.48	%

Interest for each tranche of Notes is payable semi-annually on May 15 and November 15 of each year until all principal is paid for the respective tranche.

We entered into an additional Note Purchase Agreement on October 2, 2007 (the "2007 Note Purchase Agreement") related to our sale of $200 million of senior, unsecured notes, designated as Series 2007A Senior Notes (the "Series 2007A Senior Notes") in a private placement transaction. The Series 2007A Senior Notes, which are guaranteed by substantially all of our subsidiaries, were sold at par and issued in four tranches on October 2, 2007. Since entering into the 2007 Note Purchase Agreement, we have repurchased $93.0 million in principal of the Series 2007A Senior Notes during prior periods. Following the repurchase, the amounts outstanding for each of the four tranches are as follows:


	Principal		Maturity Date		Interest Rate
Tranche A	$	9.5 million		October 2, 2014		6.08	%
Tranche B	$	11.0 million		October 2, 2016		6.27	%
Tranche C	$	50.0 million		October 2, 2017		6.36	%
Tranche D	$	36.5 million		October 2, 2019		6.48	%

Interest for each tranche of Notes is payable semi-annually on April 2 and October 2 of each year until all principal is paid for the respective tranche.

Our obligations under the 2005 Note Purchase Agreement and the 2007 Note Purchase Agreement (collectively referred to as the "Note Purchase Agreements") and the Series 2005A Senior Notes and the Series 2007A Senior Notes (collectively referred to as "the Senior Notes") are equal in right of payment with all other senior, unsecured debt of the Company, including our debt under the Bank Credit Facility. The Note Purchase Agreements contain customary restrictive covenants, including covenants that place limits on our ability to encumber our assets, to incur additional debt, to sell assets, or to merge or consolidate with third parties, as well as certain cross covenants with the Bank Credit Facility. We were in compliance with all financial ratios and covenants at September 30, 2011.

Pursuant to a Subsidiary Guaranty Agreement, substantially all of our subsidiaries have guaranteed the punctual payment of all principal, interest, and Make-Whole Amounts (as defined in the Note Purchase Agreements) on the Senior Notes and the other payment and performance obligations of the Company contained in the Senior Notes and in the Note Purchase Agreements. We are permitted, at our option and without penalty, to prepay from time to time at least 10% of the original aggregate principal amount of the Senior Notes at 100% of the principal amount to be prepaid, together with interest accrued on such amount to be prepaid to the date of payment, plus a Make-Whole Amount. The Make-Whole Amount is computed by discounting the remaining scheduled payments of interest and principal of the Senior Notes being prepaid at a discount rate equal to the sum of 50 basis points and the yield to maturity of U.S. treasury securities having a maturity equal to the remaining average life of the Senior Notes being prepaid.

On August 31, 2011, we entered into an Uncommitted Master Shelf Agreement (the "Shelf Agreement") with John Hancock Life Insurance Company (U.S.A.) ("Hancock"). The Shelf Agreement provides the terms under which the Company may offer up to $75 million of its senior unsecured notes for purchase by Hancock or Hancock's affiliates that become bound by the Shelf Agreement (collectively, "Purchasers"). The Shelf Agreement does not obligate the Company to sell, or the Purchasers to buy, any such notes, and has a term of two years. We have not sold any notes pursuant to the Shelf Agreement as of September 30, 2011.

Commitments And Contingencies

6 Months Ended

Sep. 30, 2011

Commitments And Contingencies

(N)

COMMITMENTS AND CONTINGENCIES

We have certain deductible limits under our workers' compensation and liability insurance policies for which reserves are established based on the undiscounted estimated costs of known and anticipated claims. We have entered into standby letter of credit agreements relating to workers' compensation and auto and general liability self-insurance. At September 30, 2011, we had contingent liabilities under these outstanding letters of credit of approximately $10.2 million.

The following table compares insurance accruals and payments for our operations:


	As of and For the Three Months Ended September 30,						As of and For the Six Months Ended September 30,
	2011			2010			2011			2010
	(dollars in thousands)						(dollars in thousands)

Accrual Balances at Beginning of Period	$	6,264		$	6,448		$	6,639		$	6,384
Insurance Expense Accrued		187			792			1,153			1,546
Payments		(157	)		(394	)		(1,498	)		(1,084	)

Accrual Balance at End of Period	$	6,294		$	6,846		$	6,294		$	6,846

In the ordinary course of business, we execute contracts involving indemnifications that are standard in the industry and indemnifications specific to a transaction such as sale of a business. These indemnifications might include claims relating to any of the following: environmental and tax matters; intellectual property rights; governmental regulations and employment-related matters; customer, supplier, and other commercial contractual relationships; construction contracts and financial matters. While the maximum amount to which the Company may be exposed under such agreements cannot be estimated, it is the opinion of management that these indemnifications are not expected to have a material adverse effect on our consolidated financial position or results of operations. We currently have no outstanding guarantees.

We are currently contingently liable for performance under $10.3 million in performance bonds required by certain states and municipalities, and their related agencies. The bonds are principally for certain reclamation obligations and mining permits. We have indemnified the underwriting insurance company against any exposure under the performance bonds. In our past experience, no material claims have been made against these financial instruments.

The Internal Revenue Service (the "IRS") completed the examination of our federal income tax returns for all of the fiscal years ended March 31, 2001 through 2006. The IRS issued Exam Reports and Notices of Proposed Adjustment on November 9, 2007 for the examination of the 2001, 2002 and 2003 tax years, and on February 5, 2010 for the examination of the 2004, 2005 and 2006 tax years, in which it proposes to deny certain depreciation deductions claimed by us with respect to assets acquired by us from Republic Group LLC in November 2000 (the "Republic Assets"). The examination of our federal income tax return for fiscal years ended March 31, 2007 through March 31, 2011 is currently in progress.

In June 2010, we received a Notice of Deficiency ("Notice") of $71.5 million of taxes and penalties for the fiscal years ended March 31, 2001 through 2006, inclusive, related to the IRS audit of the Republic Asset Acquisition. The Notice was in substantial agreement with our financial accruals; including interest. The total amount related to the Notice, including interest, was approximately $98.7 million, of which $75 million had previously been deposited with the IRS. We deposited the remaining $23.7 million with the IRS in July 2010 and asked the IRS to apply all $98.7 million of deposits to the payment of the tax, penalties and interest. Subsequent review of the IRS interest billing produced a refund of $0.8 million reducing the net outlay to $97.9 million. On May 4, 2011 we filed a lawsuit in Federal District Court to recover the $97.9 million of taxes, penalties and interest paid to the IRS.

In the event we reach a settlement through negotiation or in the courts, we will reverse any amounts in excess of the settlement through the Consolidated Statement of Earnings. At this time, we are unable to predict with certainty the ultimate outcome or how much of the amounts paid for tax, interest, and penalties to the IRS and state taxing authorities will be recovered, if any.

We have various litigation, commitments and contingencies in the ordinary course of business. Management believes that none of the litigation in which it or any subsidiary is currently involved is likely to have a material adverse effect on our consolidated financial condition or results of operations.

The entire disclosure for commitments and contingencies.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Segment Information

6 Months Ended

Sep. 30, 2011

Segment Information [Abstract]

Segment Information

(O)

SEGMENT INFORMATION

Operating segments are defined as components of an enterprise that engage in business activities that earn revenues, incur expenses and prepare separate financial information that is evaluated regularly by our chief operating decision maker in order to allocate resources and assess performance.

We operate in four business segments: Cement, Gypsum Wallboard, Recycled Paperboard, and Concrete and Aggregates, with Gypsum Wallboard and Cement being our principal lines of business. These operations are conducted in the U.S. and include the mining of limestone and the manufacture, production, distribution and sale of Portland cement (a basic construction material which is the essential binding ingredient in concrete), the mining of gypsum and the manufacture and sale of gypsum wallboard, the manufacture and sale of recycled paperboard to the gypsum wallboard industry and other paperboard converters, the sale of readymix concrete and the mining and sale of aggregates (crushed stone, sand and gravel). These products are used primarily in commercial and residential construction, public construction projects and projects to build, expand and repair roads and highways.

As further discussed below, we operate four cement plants, eleven cement distribution terminals, five gypsum wallboard plants, including the plant temporarily idled in Bernalillo, N.M., a gypsum wallboard distribution center, a recycled paperboard mill, nine readymix concrete batch plant locations and two aggregates processing plant locations. The principal markets for our cement products are Texas, northern Illinois (including Chicago), the Rocky Mountains, northern Nevada, and northern California. Gypsum wallboard and recycled paperboard are distributed throughout the continental U.S. Concrete and aggregates are sold to local readymix producers and paving contractors in the Austin, Texas area and northern California.

We conduct one of our four cement plant operations, Texas Lehigh Cement Company LP in Buda, Texas, through a Joint Venture. For segment reporting purposes only, we proportionately consolidate our 50% share of the Joint Venture's revenues and operating earnings, which is consistent with the way management reports the segments within the Company for making operating decisions and assessing performance.

We account for intersegment sales at market prices. The following table sets forth certain financial information relating to our operations by segment:


	For the Three Months Ended September 30,						For the Six Months Ended September 30,
	2011			2010			2011			2010
	(dollars in thousands)						(dollars in thousands)
Revenues -
Cement	$	72,554		$	67,813		$	132,698		$	130,275
Gypsum Wallboard		50,981			50,314			102,323			108,514
Paperboard		31,737			29,204			60,413			57,928
Concrete and Aggregates		13,882			12,940			25,782			24,263

Sub-total		169,154			160,271			321,216			320,980
Less: Intersegment Revenues		(11,875	)		(10,208	)		(22,736	)		(21,283	)

Net Revenues, including Joint Venture		157,279			150,063			298,480			299,697
Less: Joint Venture		(22,460	)		(17,928	)		(43,854	)		(36,768	)

Net Revenues	$	134,819		$	132,135		$	254,626		$	262,929



	For the Three Months Ended September 30,				For the Six Months Ended September 30,
	2011		2010		2011		2010
	(dollars in thousands)				(dollars in thousands)
Intersegment Revenues -
Cement	$	1,202	$	1,164	$	2,241	$	2,156
Paperboard		10,452		8,857		20,134		18,820
Concrete and Aggregates		221		187		361		307

	$	11,875	$	10,208	$	22,736	$	21,283


Cement Sales Volume (M Tons) -
Wholly – owned Operations		588		576		1,037		1,074
Joint Venture		229		199		454		403

		817		775		1,491		1,477


	For the Three Months Ended September 30,						For the Six Months Ended September 30,
	2011			2010			2011 (restated)⁽²⁾			2010
	(dollars in thousands)						(dollars in thousands)
Operating Earnings -
Cement	$	15,111		$	12,127		$	23,899		$	25,760
Gypsum Wallboard		(2,540	)		1,295			(4,302	)		6,496
Paperboard		4,038			3,833			7,068			7,627
Concrete and Aggregates		44			454			(191	)		769
Other, net		115			175			36			892

Sub-total		16,768			17,884			26,510			41,544
Corporate General and Administrative		(4,472	)		(4,415	)		(8,590	)		(8,118	)

Earnings Before Interest and Income Taxes		12,296			13,469			17,920			33,426
Interest Expense, net		(4,557	)		(3,148	)		(9,142	)		(8,438	)

Earnings Before Income Taxes	$	7,739		$	10,321		$	8,778		$	24,988


Cement Operating Earnings -
Wholly – owned Operations	$	7,175		$	7,967		$	10,515		$	15,088
Joint Venture		7,936			4,160			13,384			10,672

	$	15,111		$	12,127		$	23,899		$	25,760

Capital Expenditures ⁽¹⁾-
Cement	$	2,088		$	1,160		$	4,208		$	3,279
Gypsum Wallboard		701			435			2,014			555
Paperboard		104			—			222			57
Concrete and Aggregates		811			577			1,023			1,497
Other		—			55			49			79

	$	3,704		$	2,227		$	7,516		$	5,467


Depreciation, Depletion and Amortization ⁽¹⁾-
Cement	$	3,703		$	3,606		$	7,433		$	7,340
Gypsum Wallboard		5,267			5,456			10,484			10,922
Paperboard		2,127			2,260			4,252			4,519
Concrete and Aggregates		1,063			939			2,124			1,780
Other, net		203			128			390			278

	$	12,363		$	12,389		$	24,683		$	24,839


	As of
	September 30, 2011		March 31, 2011 (restated)⁽²⁾
	(dollars in thousands)
Identifiable Assets ⁽¹⁾-
Cement	$	316,091	$	304,693
Gypsum Wallboard		436,024		446,174
Paperboard		141,563		144,434
Concrete and Aggregates		54,048		51,797
Corporate and Other		42,407		38,712

	$	990,133	$	985,810

⁽¹⁾	Basis conforms with equity method accounting.

⁽²⁾	See Note B – Restatement of Consolidated Financial Statements.

Segment operating earnings, including the proportionately consolidated 50% interest in the revenues and expenses of the Joint Venture, represent revenues, less direct operating expenses, segment depreciation, and segment selling, general and administrative expenses. Corporate assets consist primarily of cash and cash equivalents, general office assets, miscellaneous other assets and unrecognized tax benefits. The segment breakdown of goodwill is as follows:


	As of
	September 30, 2011		March 31, 2011
	(dollars in thousands)

Cement	$	8,359	$	8,359
Gypsum Wallboard		116,618		116,618
Paperboard		7,538		7,538

	$	132,515	$	132,515

We perform our annual test of impairment on goodwill during the fourth quarter of our fiscal year. Due to the decline in operating earnings of the gypsum wallboard segment during the last year, and continuing into this year, we have performed an impairment test at the end of the first and second quarters for the gypsum wallboard assets and goodwill, noting that there was no impairment at this time. We will continue to test for any potential impairment on a quarterly basis throughout fiscal year 2012, or until conditions in the wallboard industry improve enough for us to determine that an impairment loss is not likely to occur.

Summarized financial information for the Joint Venture that is not consolidated is set out below (this summarized financial information includes the total amount for the Joint Venture and not our 50% interest in those amounts):


	For the Three Months Ended September 30,				For the Six Months Ended September 30,
	2011		2010		2011		2010
	(dollars in thousands)				(dollars in thousands)

Revenues	$	38,786	$	31,468	$	76,263	$	64,701
Gross Margin	$	17,063	$	9,242	$	28,951	$	23,361
Earnings Before Income Taxes	$	15,871	$	8,321	$	26,768	$	21,344


	As of
	September 30, 2011		March 31, 2011
	(dollars in thousands)

Current Assets	$	45,369	$	42,541
Non-Current Assets	$	39,495	$	33,457
Current Liabilities	$	15,252	$	10,296

During the six month period ended September 30, 2011, we provided approximately $10.0 million to our Joint Venture for its capital needs.

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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-Section 50
-Paragraph 32
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599

Fair Value Of Financial Instruments [Abstract]

Fair Value Of Financial Instruments

6 Months Ended

Sep. 30, 2011

Fair Value Of Financial Instruments

(P)

FAIR VALUE OF FINANCIAL INSTRUMENTS

The fair value of our long-term debt has been estimated based upon our current incremental borrowing rates for similar types of borrowing arrangements. The fair value of our Senior Notes at September 30, 2011 is as follows:


	Fair Value
	(dollars in thousands)

Series 2005A Tranche A	$	39,353
Series 2005A Tranche B		81,562
Series 2005A Tranche C		65,232
Series 2007A Tranche A		10,113
Series 2007A Tranche B		12,004
Series 2007A Tranche C		54,400
Series 2007A Tranche D		39,730

The carrying values of cash and cash equivalents, accounts and notes receivable, accounts payable and accrued liabilities approximate their fair values at September 30, 2011 due to the short-term maturities of these assets and liabilities.

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 44A, 44B
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15C, 15D
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15A
-Subparagraph a-d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15B
-Subparagraph a, b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 3, 10, 14, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32, 33, 34
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 17-22, 27, 28
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19207-110258

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 21
-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13537-108611

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14064-108612

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13433-108611

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13504-108611

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19296-110258

Restatement Of Consolidated Financial Statements [Abstract]

Interest Expense

6 Months Ended

Sep. 30, 2011

Interest Expense [Abstract]

Interest Expense

(Q)

INTEREST EXPENSE

The following components are included in interest expense, net:


	For the Three Months Ended September 30,						For the Six Months Ended September 30,
	2011			2010			2011			2010
	(dollars in thousands)						(dollars in thousands)

Interest (Income)	$	(1	)	$	(2	)	$	(2	)	$	(4	)
Interest Expense		4,440			4,444			8,915			8,898
Interest Expense (Income) – Income Taxes		—			(1,326	)		—			(546	)
Other Expenses		118			32			229			90

Interest Expense, net	$	4,557		$	3,148		$	9,142		$	8,438

Interest income includes interest on investments of excess cash. Components of interest expense include interest associated with the Senior Notes, the Bank Credit Facility and commitment fees based on the unused portion of the Bank Credit Facility. Other expenses include amortization of debt issuance costs, and bank credit facility costs.

Interest expense – Income Taxes relates to interest accrued on our unrecognized tax benefits, primarily related to the Republic Asset Acquisition. During fiscal 2011, we paid or applied cash deposits as payments to the IRS and filed amended state tax returns and made payments for the tax years 2001 through 2006. During the quarter ended September 30, 2010, we paid or applied cash deposits as payments to the IRS and filed amended state tax returns and made payments for the tax years 2001 through 2006, which resulted in an adjustment of previously accrued interest expense of approximately $1.5 million.

Restatement Of Consolidated Financial Statements (Tables)

6 Months Ended

Sep. 30, 2011

Schedule Of Changes In The Beginning Retained Earnings


Retained Earnings at Beginning of Period			437,154
Adjustment for Reversal of Accrual			1,950

Retained Earnings at Beginning of Period			439,104

Schedule Of Changes In The Consolidated Balance Sheet


	September 30, 2011
	As previously reported			Adjustment			As Restated
	(dollars in thousands)
Accrued Expenses	$	(42,939	)	$	750		$	(42,189	)
Deferred Income Taxes		(127,077	)		(1,050	)		(128,127	)
Retained Earnings		(437,297	)		300			(436,997	)

Schedule Of Changes In The Consolidated Statement Of Earnings


	For the six months ended September 30, 2011
	As previously reported			Adjustment			As Restated
	(dollars in thousands, except per share date)

Cost of Goods Sold	$	238,536		$	3,000		$	241,536
Gross Profit		16,090			(3,000	)		13,090
Operating Earnings		29,510			(3,000	)		26,510
Earnings Before Interest and Income Taxes		20,920			(3,000	)		17,920
Earnings Before Income Taxes		11,778			(3,000	)		8,778
Income Taxes		(2,696	)		750			(1,946	)
Net Earnings		9,082			(2,250	)		6,832
Earnings per Share - Basic		0.21			(0.06	)		0.15
Earnings per Share - Diluted		0.20			(0.05	)		0.15

Stockholders' Equity (Tables)

6 Months Ended

Sep. 30, 2011

Stockholders' Equity [Abstract]

Summary Of Changes In Stockholders' Equity


	For the Six Months Ended September 30, 2011 (restated)
	(dollars in thousands)
Common Stock –
Balance at Beginning of Period	$	444
Stock Option Exercises		5


Balance at End of Period	$	449


Capital in Excess of Par Value –
Balance at Beginning of Period		24,859
Stock Compensation Expense		2,293
Shares Redeemed to Settle Employee Taxes		(393	)
Stock Option Exercises		123


Balance at End of Period		26,882


Retained Earnings –
Balance at Beginning of Period		437,154
Adjustment for Reversal of Accrual (See Footnote B)		1,950

Balance at Beginning of Period		439,104
Dividends Declared to Stockholders		(8,939	)
Net Earnings		6,832


Balance at End of Period		436,997


Accumulated Other Comprehensive Loss -
Balance at Beginning of Period		(2,893	)


Balance at End of Period		(2,893	)


Total Stockholders' Equity	$	461,435

⁽¹⁾	See Note B – Restatement of Consolidated Financial Statements.

Inventories (Tables)

6 Months Ended

Sep. 30, 2011

Inventories [Abstract]

Schedule Of Inventories


	As of
	September 30, 2011		March 31, 2011
	(dollars in thousands)

Raw Materials and Material-in-Progress	$	37,567	$	35,118
Finished Cement		7,191		11,540
Gypsum Wallboard		6,573		6,347
Aggregates		11,797		12,419
Paperboard		2,090		5,274
Repair Parts and Supplies		39,486		41,659
Fuel and Coal		3,452		2,880

	$	108,156	$	115,237

Accrued Expenses (Tables)

6 Months Ended

Sep. 30, 2011

Accrued Expenses [Abstract]

Schedule Of Accrued Expenses


	As of
	September 30, 2011		March 31, 2011
	(dollars in thousands)
Payroll and Incentive Compensation	$	6,546	$	7,712
Benefits		8,036		7,988
Interest		7,003		7,003
Insurance		6,294		6,639
Property Taxes		5,507		4,033
Other		8,803		6,636

	$	42,189	$	40,011

Computation Of Earnings Per Share (Tables)

6 Months Ended

Sep. 30, 2011

Computation Of Earnings Per Share [Abstract]

Schedule Of Calculation Of Basic And Diluted Common Shares Outstanding


	For the Three Months Ended September 30,						For the Six Months Ended September 30,
	2011			2010			2011			2010

Weighted-Average Shares of Common Stock Outstanding		44,200,291			43,855,326			44,190,220			43,843,912

Common Equivalent Shares:
Assumed Exercise of Outstanding Dilutive Options		330,646			653,322			798,081			1,155,453
Less: Shares Repurchased from Assumed Proceeds of Assumed Exercised Options		(224,231	)		(444,133	)		(656,517	)		(893,527	)

Restricted Shares		18,571			104,736			102,025			94,465

Weighted-Average Common and Common Equivalent Shares Outstanding		44,325,277			44,169,251			44,433,809			44,200,303

Shares Excluded Due to Anti-dilution Effects		3,340,271			2,942,059			2,772,812			2,392,784

Pension And Employee Benefit Plans (Tables)

6 Months Ended

Sep. 30, 2011

Pension And Employee Benefit Plans [Abstract]

Components Of Net Periodic Cost


	For the Three Months Ended September 30,						For the Six Months ended September 30,
	2011			2010			2011			2010
	(dollars in thousands)						(dollars in thousands)
Service Cost – Benefits Earned During the Period	$	139		$	135		$	278		$	270
Interest Cost of Benefit Obligations		265			256			530			512
Expected Return on Plan Assets		(291	)		(206	)		(582	)		(412	)
Recognized Net Actuarial Loss		86			194			172			388
Amortization of Prior-Service Cost		20			32			40			64

Net Periodic Pension Cost	$	219		$	411		$	438		$	822

Share-Based Employee Compensation (Tables)

6 Months Ended

Sep. 30, 2011

Share-Based Employee Compensation [Abstract]

Schedule Of Weighted-Average Assumptions Used To Value The Option Awards


Dividend Yield		2.0%
Expected Volatility		41.9%
Risk Free Interest Rate		2.5%
Expected Life		8.0 years

Schedule Of Stock Option Activity


	Number of Shares			Weighted- Average Exercise Price
Outstanding Options at Beginning of Period		3,323,786		$	35.60
Granted		474,124		$	26.41
Exercised		(8,751	)	$	14.60
Cancelled		(65,279	)	$	34.61

Outstanding Options at End of Period		3,723,880		$	34.50

Options Exercisable at End of Period		1,913,049

Weighted-Average Fair Value of Options Granted during the Period	$	10.29

Schedule Of Stock Options Outstanding


	Outstanding Options						Exercisable Options
Range of Exercise Prices	Number of Shares Outstanding		Weighted - Average Remaining Contractual Life		Weighted - Average Exercise Price		Number of Shares Outstanding		Weighted - Average Exercise Price
$ 11.56 - $ 13.43		321,552		1.25	$	12.34		321,552	$	12.34
$ 23.17 - $ 30.74		1,693,473		5.81	$	26.88		1,243,917	$	26.44
$ 34.09 - $ 40.78		310,170		2.17	$	37.88		279,770	$	38.04
$ 47.53 - $ 62.83		1,398,685		2.78	$	48.06		67,810	$	58.46

		3,723,880		3.97	$	34.50		1,913,049	$	26.90

Long-Term Debt (Tables)

6 Months Ended

Sep. 30, 2011

Schedule Of Long-Term Debt


	As of
	September 30, 2011		March 31, 2011
	(dollars in thousands)

Bank Credit Facility	$	—	$	2,000
Senior Notes		285,000		285,000

Long-term Debt	$	285,000	$	287,000

2005 Note Purchase Agreement [Member]

Schedule Of Long-Term Debt


	Principal		Maturity Date		Interest Rate
Tranche A	$	38.6 million		November 15, 2012		5.25	%
Tranche B	$	77.2 million		November 15, 2015		5.38	%
Tranche C	$	62.2 million		November 15, 2017		5.48	%

2007 Note Purchase Agreement [Member]

Schedule Of Long-Term Debt


	Principal		Maturity Date		Interest Rate
Tranche A	$	9.5 million		October 2, 2014		6.08	%
Tranche B	$	11.0 million		October 2, 2016		6.27	%
Tranche C	$	50.0 million		October 2, 2017		6.36	%
Tranche D	$	36.5 million		October 2, 2019		6.48	%

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 22
-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28551-108399

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28541-108399

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6584090&loc=d3e28878-108400

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Commitments And Contingencies [Abstract]

Commitments And Contingencies (Tables)

6 Months Ended

Sep. 30, 2011

Schedule Of Insurance Accruals And Payments


	As of and For the Three Months Ended September 30,						As of and For the Six Months Ended September 30,
	2011			2010			2011			2010
	(dollars in thousands)						(dollars in thousands)

Accrual Balances at Beginning of Period	$	6,264		$	6,448		$	6,639		$	6,384
Insurance Expense Accrued		187			792			1,153			1,546
Payments		(157	)		(394	)		(1,498	)		(1,084	)

Accrual Balance at End of Period	$	6,294		$	6,846		$	6,294		$	6,846

Segment Information (Tables)

6 Months Ended

Sep. 30, 2011

Segment Information [Abstract]

Schedule Of Financial Information Related To Operations By Segment


	For the Three Months Ended September 30,						For the Six Months Ended September 30,
	2011			2010			2011			2010
	(dollars in thousands)						(dollars in thousands)
Revenues -
Cement	$	72,554		$	67,813		$	132,698		$	130,275
Gypsum Wallboard		50,981			50,314			102,323			108,514
Paperboard		31,737			29,204			60,413			57,928
Concrete and Aggregates		13,882			12,940			25,782			24,263

Sub-total		169,154			160,271			321,216			320,980
Less: Intersegment Revenues		(11,875	)		(10,208	)		(22,736	)		(21,283	)

Net Revenues, including Joint Venture		157,279			150,063			298,480			299,697
Less: Joint Venture		(22,460	)		(17,928	)		(43,854	)		(36,768	)

Net Revenues	$	134,819		$	132,135		$	254,626		$	262,929

Schedule Of Financial Information Related To Intersegment Revenue



	For the Three Months Ended September 30,				For the Six Months Ended September 30,
	2011		2010		2011		2010
	(dollars in thousands)				(dollars in thousands)
Intersegment Revenues -
Cement	$	1,202	$	1,164	$	2,241	$	2,156
Paperboard		10,452		8,857		20,134		18,820
Concrete and Aggregates		221		187		361		307

	$	11,875	$	10,208	$	22,736	$	21,283


Cement Sales Volume (M Tons) -
Wholly – owned Operations		588		576		1,037		1,074
Joint Venture		229		199		454		403

		817		775		1,491		1,477


	For the Three Months Ended September 30,						For the Six Months Ended September 30,
	2011			2010			2011 (restated)⁽²⁾			2010
	(dollars in thousands)						(dollars in thousands)
Operating Earnings -
Cement	$	15,111		$	12,127		$	23,899		$	25,760
Gypsum Wallboard		(2,540	)		1,295			(4,302	)		6,496
Paperboard		4,038			3,833			7,068			7,627
Concrete and Aggregates		44			454			(191	)		769
Other, net		115			175			36			892

Sub-total		16,768			17,884			26,510			41,544
Corporate General and Administrative		(4,472	)		(4,415	)		(8,590	)		(8,118	)

Earnings Before Interest and Income Taxes		12,296			13,469			17,920			33,426
Interest Expense, net		(4,557	)		(3,148	)		(9,142	)		(8,438	)

Earnings Before Income Taxes	$	7,739		$	10,321		$	8,778		$	24,988


Cement Operating Earnings -
Wholly – owned Operations	$	7,175		$	7,967		$	10,515		$	15,088
Joint Venture		7,936			4,160			13,384			10,672

	$	15,111		$	12,127		$	23,899		$	25,760

Capital Expenditures ⁽¹⁾-
Cement	$	2,088		$	1,160		$	4,208		$	3,279
Gypsum Wallboard		701			435			2,014			555
Paperboard		104			—			222			57
Concrete and Aggregates		811			577			1,023			1,497
Other		—			55			49			79

	$	3,704		$	2,227		$	7,516		$	5,467


Depreciation, Depletion and Amortization ⁽¹⁾-
Cement	$	3,703		$	3,606		$	7,433		$	7,340
Gypsum Wallboard		5,267			5,456			10,484			10,922
Paperboard		2,127			2,260			4,252			4,519
Concrete and Aggregates		1,063			939			2,124			1,780
Other, net		203			128			390			278

	$	12,363		$	12,389		$	24,683		$	24,839

Schedule Of Identifiable Assets


	As of
	September 30, 2011		March 31, 2011 (restated)⁽²⁾
	(dollars in thousands)
Identifiable Assets ⁽¹⁾-
Cement	$	316,091	$	304,693
Gypsum Wallboard		436,024		446,174
Paperboard		141,563		144,434
Concrete and Aggregates		54,048		51,797
Corporate and Other		42,407		38,712

	$	990,133	$	985,810

⁽¹⁾	Basis conforms with equity method accounting.

⁽²⁾	See Note B – Restatement of Consolidated Financial Statements.

Schedule Of Goodwill


	As of
	September 30, 2011		March 31, 2011
	(dollars in thousands)

Cement	$	8,359	$	8,359
Gypsum Wallboard		116,618		116,618
Paperboard		7,538		7,538

	$	132,515	$	132,515

Schedule Of Summarized Financial Information For The Joint Venture Not Consolidated


	For the Three Months Ended September 30,				For the Six Months Ended September 30,
	2011		2010		2011		2010
	(dollars in thousands)				(dollars in thousands)

Revenues	$	38,786	$	31,468	$	76,263	$	64,701
Gross Margin	$	17,063	$	9,242	$	28,951	$	23,361
Earnings Before Income Taxes	$	15,871	$	8,321	$	26,768	$	21,344

Schedule Of Assets And Liabilities Of The Joint Venture Not Consolidated


	As of
	September 30, 2011		March 31, 2011
	(dollars in thousands)

Current Assets	$	45,369	$	42,541
Non-Current Assets	$	39,495	$	33,457
Current Liabilities	$	15,252	$	10,296

Tabular disclosure of goodwill by reportable segment and in total. Disclosure details may include, but are not limited to, the carrying amount of goodwill, goodwill acquired during the year, goodwill impairment losses recognized, goodwill written-off due to the sale of a business unit, goodwill not yet allocated, and any other changes to goodwill.

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

Fair Value Of Financial Instruments [Abstract]

Fair Value Of Financial Instruments (Tables)

6 Months Ended

Sep. 30, 2011

Schedule Of Fair Value Of Senior Notes


	Fair Value
	(dollars in thousands)

Series 2005A Tranche A	$	39,353
Series 2005A Tranche B		81,562
Series 2005A Tranche C		65,232
Series 2007A Tranche A		10,113
Series 2007A Tranche B		12,004
Series 2007A Tranche C		54,400
Series 2007A Tranche D		39,730

Interest Expense (Tables)

6 Months Ended

Sep. 30, 2011

Interest Expense [Abstract]

Schedule Of Interest Expense


	For the Three Months Ended September 30,						For the Six Months Ended September 30,
	2011			2010			2011			2010
	(dollars in thousands)						(dollars in thousands)

Interest (Income)	$	(1	)	$	(2	)	$	(2	)	$	(4	)
Interest Expense		4,440			4,444			8,915			8,898
Interest Expense (Income) – Income Taxes		—			(1,326	)		—			(546	)
Other Expenses		118			32			229			90

Interest Expense, net	$	4,557		$	3,148		$	9,142		$	8,438

Restatement Of Consolidated Financial Statements (Schedule Of Changes In The Beginning Retained Earnings) (Details) - USD ($)
$ in Thousands

12 Months Ended

Mar. 31, 2011

Sep. 30, 2011

Retained Earnings at Beginning of Period

$ 439,104

^[1]

$ 436,997

Adjustment For Reversal Of Accrual

1,950

As Previously Reported [Member]

Retained Earnings at Beginning of Period

$ 437,154

437,297

Adjustment [Member]

Error Corrections and Prior Period Adjustments Restatement [Line Items]

$ (300)

[1]	See Note B - Restatement of Consolidated Financial Statements.

Restatement Of Consolidated Financial Statements (Schedule Of Changes In The Consolidated Balance Sheet) (Details) - USD ($)
$ in Thousands

Sep. 30, 2011

Mar. 31, 2011

$ (42,189)

$ (40,011)

^[1]

(128,127)

(129,139)

^[1]

As Previously Reported [Member]

(436,997)

(439,104)

^[1]

Error Corrections and Prior Period Adjustments Restatement [Line Items]

(42,939)

(127,077)

Error Corrections and Prior Period Adjustments Restatement [Line Items]

(437,297)

$ (437,154)

Adjustment [Member]

750

(1,050)

$ 300

[1]	See Note B - Restatement of Consolidated Financial Statements.

Represents the noncurrent portion of deferred tax liabilities, which result from applying the applicable tax rate to net taxable temporary differences pertaining to each jurisdiction to which the entity is obligated to pay income tax. A noncurrent taxable temporary difference is a difference between the tax basis and the carrying amount of a noncurrent asset or liability in the financial statements prepared in accordance with generally accepted accounting principles. In a classified statement of financial position, an enterprise separates deferred tax liabilities and assets into a current amount and a noncurrent amount. Deferred tax liabilities and assets are classified as current or noncurrent based on the classification of the related asset or liability for financial reporting. A deferred tax liability or asset that is not related to an asset or liability for financial reporting, including deferred tax assets related to carryforwards, are classified according to the expected reversal date of the temporary difference.

Error Corrections and Prior Period Adjustments Restatement [Line Items]

Restatement Of Consolidated Financial Statements (Schedule Of Changes In The Consolidated Statement Of Earnings) (Details) - USD ($)
$ / shares in Units, $ in Thousands

3 Months Ended

6 Months Ended

Sep. 30, 2011

Sep. 30, 2010

Sep. 30, 2011

Sep. 30, 2010

$ 126,102

$ 118,586

$ 241,536

^[1]

$ 232,949

8,717

13,549

13,090

^[1]

29,980

Earnings Before Interest and Income Taxes

16,768

17,884

26,510

^[1],[2]

41,544

12,296

13,469

17,920

^[1],[2]

33,426

7,739

10,321

8,778

^[1],[2]

24,988

(1,714)

(691)

(1,946)

^[1]

(4,831)

Earnings per Share - Basic

$ 6,025

$ 9,630

$ 6,832

^[1],[3]

$ 20,157

$ 0.14

$ 0.22

$ 0.15

^[1]

$ 0.46

Earnings per Share - Diluted

$ 0.14

$ 0.22

$ 0.15

^[1]

$ 0.46

Reversal of prior year accrual

$ 3,000

As Previously Reported [Member]

Error Corrections and Prior Period Adjustments Restatement [Line Items]

238,536

16,090

Earnings Before Interest and Income Taxes

29,510

20,920

11,778

(2,696)

Earnings per Share - Basic

$ 9,082

$ 0.21

Earnings per Share - Diluted

$ 0.20

Adjustment [Member]

Error Corrections and Prior Period Adjustments Restatement [Line Items]

$ 3,000

(3,000)

Earnings Before Interest and Income Taxes

(3,000)

(3,000)

(3,000)

750

Earnings per Share - Basic

$ (2,250)

$ (0.06)

Earnings per Share - Diluted

$ (0.05)

[1]	See Note (B) - Restatement of Consolidated Financial Statements.
[2]	See Note B - Restatement of Consolidated Financial Statements.
[3]	See Note B - Restatement of Consolidated Financial Statements.

Cash Flow Information - Supplemental (Details) - USD ($) $ in Millions	6 Months Ended
	Sep. 30, 2011	Sep. 30, 2010
Cash Flow Information - Supplemental [Abstract]
Cash payments made for interest	$ 8.9	$ 9.0
Net payments made for federal and state income taxes	$ 1.2	$ 33.5

Comprehensive Income (Details) - USD ($)
$ in Thousands

Sep. 30, 2011

Mar. 31, 2011

Comprehensive Income [Abstract]

Accumulated other comprehensive loss

$ (2,893)

^[1]

[1]	See Note B - Restatement of Consolidated Financial Statements.

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

Accounts And Notes Receivable (Details) - USD ($) $ in Millions	6 Months Ended
	Sep. 30, 2011	Mar. 31, 2011
Accounts And Notes Receivable [Line Items]
Allowance for doubtful accounts	$ 5.0	$ 4.6
Significant credit risk concentration	0
Notes receivable, total	$ 6.2
Notes receivable, current	$ 1.2
Notes receivable maturity date range start	2011
Notes receivable maturity date range end	2017
Notes Receivable [Member]
Accounts And Notes Receivable [Line Items]
Allowance for doubtful accounts	$ 0.6

Description of potential risks that the counterparty to a contractual arrangement fails to meet its contractual obligations. At a minimum, the description informs financial statement users of the general nature of the risk.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15A
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 113
-Paragraph 28
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 01-6
-Paragraph 14
-Subparagraph m
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number SOP94-6-1
-Paragraph 7, 11
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 825
-Section 55
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6487554&loc=d3e32600-158583

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 21
-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13537-108611

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 20
-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13531-108611

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 55
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6875567&loc=d3e14537-108613

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 825
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6480020&loc=d3e61044-112788

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 825
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6480020&loc=d3e61082-112788

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 55
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6875567&loc=d3e14489-108613

An amount representing an agreement for an unconditional promise by the maker to pay the Company (holder) a definite sum of money within one year from the balance sheet date (or the normal operating cycle, whichever is longer), net of any write-downs taken for collection uncertainty on the part of the holder. Such amount may include accrued interest receivable in accordance with the terms of the debt. The debt also may contain provisions and related items including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among a myriad of other features and characteristics. This amount does not include amounts related to receivables held-for-sale.

Stockholders' Equity (Details) - USD ($)
$ in Thousands

3 Months Ended

6 Months Ended

12 Months Ended

Sep. 30, 2011

Sep. 30, 2010

Sep. 30, 2011

Sep. 30, 2010

Mar. 31, 2011

Stock Compensation Expense

^[1]

$ 444

2,293

^[2]

$ 2,061

Adjustment for Reversal of Accrual

$ 1,950

$ 6,025

$ 9,630

6,832

^[2],[3]

$ 20,157

Total Stockholders' Equity

449

444

^[1]

$ 461,435

461,514

^[1]

Share repurchased during period

Number of shares authorized to be purchased

717,300

Common Stock [Member]

$ 444

Stock Option Exercises

Capital In Excess Of Par Value [Member]

$ 449

449

444

Stock Compensation Expense

24,859

2,293

Shares Redeemed to Settle Employee Taxes

(393)

Stock Option Exercises

123

Retained Earnings [Member]

26,882

24,859

Adjustment for Reversal of Accrual

437,154

^[4]

1,950

Dividends Declared to Stockholders

439,104

(8,939)

6,832

Accumulated Other Comprehensive Loss [Member]

436,997

437,154

(2,893)

$ (2,893)

[1]	See Note B - Restatement of Consolidated Financial Statements.
[2]	See Note B - Restatement of Consolidated Financial Statements.
[3]	See Note (B) - Restatement of Consolidated Financial Statements.
[4]	See Note B - Restatement of Consolidated Financial Statements.

Inventories (Schedule Of Inventories) (Details) - USD ($)
$ in Thousands

Sep. 30, 2011

Mar. 31, 2011

Raw Materials And Material-In-Progress [Member]

$ 108,156

$ 115,237

^[1]

37,567

35,118

Finished Cement [Member]

7,191

11,540

6,573

6,347

Aggregates [Member]

11,797

12,419

Repair Parts And Supplies [Member]

2,090

5,274

39,486

41,659

Fuel And Coal [Member]

Payroll and Incentive Compensation

$ 3,452

$ 2,880

[1]	See Note B - Restatement of Consolidated Financial Statements.

Accrued Expenses (Schedule Of Accrued Expenses) (Details) - USD ($)
$ in Thousands

Sep. 30, 2011

Mar. 31, 2011

Accrued Expenses [Abstract]

$ 6,546

$ 7,712

Benefits

8,036

7,988

Interest

7,003

Insurance

6,294

6,639

Property Taxes

5,507

4,033

Other

8,803

6,636

Accrued expenses, total

$ 42,189

$ 40,011

^[1]

[1]	See Note B - Restatement of Consolidated Financial Statements.

Carrying value as of the balance sheet date of obligations incurred and payable for real and property taxes. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

Carrying value as of the balance sheet date of obligations, excluding pension and other postretirement benefits, incurred through that date and payable for perquisites provided to employees pertaining to services received from them. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

Carrying value as of the balance sheet date of obligations incurred through that date and payable to insurance entities to mitigate potential loss from various risks or to satisfy a promise to provide certain coverage's to employees. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

Carrying value as of the balance sheet date of [accrued] interest payable on all forms of debt, including trade payables, that has been incurred and is unpaid. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

Carrying value as of the balance sheet date of obligations incurred through that date and payable arising from transactions not otherwise specified in the taxonomy. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

Computation Of Earnings Per Share [Abstract]

Computation Of Earnings Per Share (Schedule Of Calculation Of Basic And Diluted Common Shares Outstanding) (Details) - shares

3 Months Ended

6 Months Ended

Sep. 30, 2011

Sep. 30, 2010

Sep. 30, 2011

Sep. 30, 2010

Weighted-Average Shares of Common Stock Outstanding

44,200,291

43,855,326

44,190,220

^[1]

43,843,912

Assumed Exercise of Outstanding Dilutive Options

330,646

653,322

798,081

1,155,453

Less: Shares Repurchased from Assumed Proceeds of Assumed Exercised Options

(224,231)

(444,133)

(656,517)

(893,527)

Restricted Shares

18,571

104,736

102,025

94,465

Weighted-Average Common and Common Equivalent Shares Outstanding

44,325,277

44,169,251

44,433,809

^[1]

44,200,303

Shares Excluded Due to Anti-dilution Effects

3,340,271

2,942,059

2,772,812

2,392,784

[1]	See Note (B) - Restatement of Consolidated Financial Statements.

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 13, 14
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph c
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Diluted Earnings Per Share
-URI http://asc.fasb.org/extlink&oid=6510752

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Contingent Stock Agreement
-URI http://asc.fasb.org/extlink&oid=6508534

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Antidilution
-URI http://asc.fasb.org/extlink&oid=6505113

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.

Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6920599&loc=d3e1448-109256

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Weighted-Average Number of Common Shares Outstanding
-URI http://asc.fasb.org/extlink&oid=6528421

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Pension And Employee Benefit Plans (Components Of Net Periodic Cost) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Pension And Employee Benefit Plans [Abstract]
Service Cost - Benefits Earned during the Period	$ 139	$ 135	$ 278	$ 270
Interest Cost of Benefit Obligations	265	256	530	512
Expected Return on Plan Assets	(291)	(206)	(582)	(412)
Recognized Net Actuarial Loss	86	194	172	388
Amortization of Prior-Service Cost	20	32	40	64
Net Periodic Pension Cost	$ 219	$ 411	$ 438	$ 822

The net increase or decrease of changes in the value of either the benefit obligation or the plan assets resulting from experience different from that assumed or from a change in an actuarial assumption, or the consequence of a decision to temporarily deviate from the substantive plan.

An amount calculated as a basis for determining the extent of delayed recognition of the effects of changes in the fair value of assets. The expected return on plan assets is determined based on the expected long-term rate of return on plan assets and the market-related value of plan assets.

The increase in a defined benefit pension plan's projected benefit obligation or a defined benefit postretirement plan's accumulated postretirement benefit obligation due to the passage of time.

The actuarial present value of benefits attributed by the pension benefit formula to services rendered by employees during the period. The portion of the expected postretirement benefit obligation attributed to employee service during the period. The service cost component is a portion of the benefit obligation and is unaffected by the funded status of the plan.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 106
-Paragraph 518
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 87
-Paragraph 264
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph a, h
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (h)(1)
-URI http://asc.fasb.org/extlink&oid=6962843&loc=d3e1928-114920

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (a)(1)
-URI http://asc.fasb.org/extlink&oid=6962843&loc=d3e1928-114920

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Service Cost (Component of Net Periodic Pension Cost)
-URI http://asc.fasb.org/extlink&oid=6525008

Income Taxes (Details)	6 Months Ended
Income Taxes (Details)	Sep. 30, 2011
Income Taxes [Abstract]
Effective tax rate	22.00%

Share-Based Employee Compensation (Narrative) (Details)	3 Months Ended				6 Months Ended
Share-Based Employee Compensation (Narrative) (Details)	Mar. 31, 2012	Sep. 30, 2011 USD ($) shares	Jun. 30, 2011 shares	Sep. 30, 2010 USD ($)	Sep. 30, 2011 USD ($) shares	Sep. 30, 2010 USD ($)	Aug. 31, 2009 shares
Share-Based Employee Compensation [Line Items]
Intrinsic value for outstanding options		$ 0			$ 0
Aggregate intrinsic value of exercisable options		0			0
Total intrinsic value of options exercised					$ 100,000
Number of shares available future grant \| shares							3,000,000
Number of options granted by the Board of Directors \| shares					474,124
Share-based compensation award expiration term in years					ten
Stock Options [Member]
Share-Based Employee Compensation [Line Items]
Unrecognized compensation cost		4,700,000			$ 4,700,000
Weighted-average period of recognition of unrecognized compensation cost, years					2.5
Stock option expense		$ 300,000		$ 400,000	$ 600,000	$ 1,200,000
Assessment of future satisfaction with performance conditions					$ 1,300,000
Number of shares available future grant \| shares		1,732,614			1,732,614
Restricted Stock [Member]
Share-Based Employee Compensation [Line Items]
Unrecognized compensation cost		$ 16,300,000			$ 16,300,000
Weighted-average period of recognition of unrecognized compensation cost, years					5.5
Restricted stock option expense		$ 800,000		300,000	$ 1,100,000	500,000
Number of shares available future grant \| shares		1,732,614			1,732,614
Number of shares granted by the Board of Directors \| shares			412,164
Average return on equity	12.00%
Stock Appreciation Rights (SARs) [Member]
Share-Based Employee Compensation [Line Items]
Number of shares available future grant \| shares		1,732,614			1,732,614
Restricted Stock Units (RSUs) [Member]
Share-Based Employee Compensation [Line Items]
Unrecognized compensation cost		$ 2,600,000			$ 2,600,000
Weighted-average period of recognition of unrecognized compensation cost, years					1.7
Stock option expense		$ 400,000		$ 200,000	$ 700,000	$ 300,000
Number of shares available future grant \| shares		1,732,614			1,732,614
Board Of Directors [Member] \| Stock Options [Member]
Share-Based Employee Compensation [Line Items]
Number of options granted by the Board of Directors \| shares		121,295
Employee [Member] \| Stock Options [Member]
Share-Based Employee Compensation [Line Items]
Number of options granted by the Board of Directors \| shares			352,829

Share-Based Employee Compensation (Schedule Of Weighted-Average Assumptions Used To Value The Option Awards) (Details)	6 Months Ended
	Sep. 30, 2011 years
Share-Based Employee Compensation [Abstract]
Dividend Yield	2.00%
Expected Volatility	41.90%
Risk Free Interest Rate	2.50%
Expected Life, years	8.0

Share-Based Employee Compensation (Schedule Of Stock Option Activity) (Details) - $ / shares	6 Months Ended
	Sep. 30, 2011
Share-Based Employee Compensation [Abstract]
Number of Shares, Outstanding Options at Beginning of Period	3,323,786
Number of Shares, Granted	474,124
Number of Shares, Exercised	(8,751)
Number of Shares, Cancelled	(65,279)
Number of Shares, Outstanding Options at End of Period	3,723,880
Number of Shares, Options Exercisable at End of Period	1,913,049
Weighted-Average Exercise Price, Weighted-Average Fair Value of Options Granted during the Period	$ 10.29
Weighted-Average Exercise Price, Outstanding Options at Beginning of Period	35.60
Weighted-Average Exercise Price, Granted	26.41
Weighted-Average Exercise Price, Exercised	14.60
Weighted-Average Exercise Price, Cancelled	34.61
Weighted-Average Exercise Price, Outstanding Options at End of Period	34.50
Weighted-Average Exercise Price, Options Exercisable at End of Period

Share-Based Employee Compensation (Schedule Of Stock Options Outstanding) (Details)	6 Months Ended
	Sep. 30, 2011 $ / shares shares
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Outstanding Options, Number of Shares Outstanding \| shares	3,723,880
Outstanding Options, Weighted-Average Remaining Contractual Life	3.97
Outstanding Options, Weighted-Average Exercise Price	$ 34.50
Exercisable Options, Number of Shares Outstanding \| shares	1,913,049
Exercisable Options, Weighted-Average Exercise Price	$ 26.90
$ 11.56 - $ 13.43 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Prices, Lower Range	11.56
Range of Exercise Prices, Upper Range	$ 13.43
Outstanding Options, Number of Shares Outstanding \| shares	321,552
Outstanding Options, Weighted-Average Remaining Contractual Life	1.25
Outstanding Options, Weighted-Average Exercise Price	$ 12.34
Exercisable Options, Number of Shares Outstanding \| shares	321,552
Exercisable Options, Weighted-Average Exercise Price	$ 12.34
$ 23.17 - $ 30.74 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Prices, Lower Range	23.17
Range of Exercise Prices, Upper Range	$ 30.74
Outstanding Options, Number of Shares Outstanding \| shares	1,693,473
Outstanding Options, Weighted-Average Remaining Contractual Life	5.81
Outstanding Options, Weighted-Average Exercise Price	$ 26.88
Exercisable Options, Number of Shares Outstanding \| shares	1,243,917
Exercisable Options, Weighted-Average Exercise Price	$ 26.44
$ 34.09 -$ 40.78 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Prices, Lower Range	34.09
Range of Exercise Prices, Upper Range	$ 40.78
Outstanding Options, Number of Shares Outstanding \| shares	310,170
Outstanding Options, Weighted-Average Remaining Contractual Life	2.17
Outstanding Options, Weighted-Average Exercise Price	$ 37.88
Exercisable Options, Number of Shares Outstanding \| shares	279,770
Exercisable Options, Weighted-Average Exercise Price	$ 38.04
$ 47.53 - $ 62.83 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Prices, Lower Range	47.53
Range of Exercise Prices, Upper Range	$ 62.83
Outstanding Options, Number of Shares Outstanding \| shares	1,398,685
Outstanding Options, Weighted-Average Remaining Contractual Life	2.78
Outstanding Options, Weighted-Average Exercise Price	$ 48.06
Exercisable Options, Number of Shares Outstanding \| shares	67,810
Exercisable Options, Weighted-Average Exercise Price	$ 58.46

Long-Term Debt (Narrative) (Details) - USD ($)	6 Months Ended
Long-Term Debt (Narrative) (Details) - USD ($)	Sep. 30, 2011	Oct. 02, 2007	Nov. 15, 2005
Debt Instrument [Line Items]
Letters of credit outstanding, amount	$ 10,200,000
Senior notes, permitted minimum aggregate principal amount prepayment without penalty	10.00%
Senior notes, principal amount to be paid	100.00%
Senior notes, calculation of make-whole amount, description	discounting the remaining scheduled payments of interest and principal of the Senior Notes being prepaid at a discount rate equal to the sum of 50 basis points
Existing Credit Facility [Member]
Debt Instrument [Line Items]
Bank credit facility, maturity date	2015
New Credit Facility [Member]
Debt Instrument [Line Items]
Bank credit facility, maturity date	December 16, 2015
Bank credit facility, principal balance	$ 300,000,000
Bank credit facility, interest rate description	(i) LIBOR, plus an agreed margin (ranging from 100 to 225 basis points), which is to be established quarterly based upon the Company's ratio of consolidated EBITDA, which is defined as earnings before interest, taxes, depreciation and amortization, to its consolidated indebtedness, or (ii) an alternative base rate which is the higher of (a) the prime rate or (b) the federal funds rate plus <font class="_mt" size="1"><sup style="position: relative; bottom: 0.8ex; vertical-align: baseline;">1</sup></font><font class="_mt" size="2">/</font><font class="_mt" size="1">2</font><font style="font-family: Times New Roman;" class="_mt" size="2">%, per annum plus an agreed margin (ranging from 0 to 125 basis points).</font>
Consolidated funded indebtedness ratio	3.5 or less
Interest coverage ratio	at least 2.5
Restricted payments maximum amount allowed for cash dividend	$ 50,000,000
Restricted payments maximum consolidated funded indebtedness ratio	3.0
Bank credit facility, borrowings available	$ 289,800,000
2005 Note Purchase Agreement [Member]
Debt Instrument [Line Items]
Senior notes, sale			$ 200,000,000
Senior notes, repurchased amount	$ 22,000,000
Senior notes, payment terms	payable semi-annually on May 15 and November 15 of each year until all principal is paid for the respective tranche.
2007 Note Purchase Agreement [Member]
Debt Instrument [Line Items]
Senior notes, sale		$ 200,000,000
Senior notes, repurchased amount	$ 93,000,000
Senior notes, payment terms	payable semi-annually on April 2 and October 2 of each year until all principal is paid for the respective tranche.
Shelf Agreement [Member]
Debt Instrument [Line Items]
Senior unsecured notes	$ 75,000,000
Repayment term, years	two
Letter Of Credit [Member] \| New Credit Facility [Member]
Debt Instrument [Line Items]
Bank credit facility, principal balance	$ 50,000,000
Bank credit facility, one time fee	0.125%
Letters of credit outstanding, amount	$ 10,200,000

Long-Term Debt (Schedule Of Debt) (Details) - USD ($)
$ in Thousands

Sep. 30, 2011

Mar. 31, 2011

Bank Credit Facility [Member]

$ 285,000

$ 287,000

^[1]

2,000

Senior Notes [Member]

$ 285,000

[1]	See Note B - Restatement of Consolidated Financial Statements.

Long-Term Debt (Schedule Of Long-Term Debt) (Details) $ in Millions	6 Months Ended
	Sep. 30, 2011 USD ($)
2005 Note Purchase Agreement [Member] \| Series 2005A Tranche A [Member]
Debt Instrument [Line Items]
Principal	$ 38.6
Maturity Date	Nov. 15, 2012
Interest Rate	5.25%
2005 Note Purchase Agreement [Member] \| Series 2005A Tranche B [Member]
Debt Instrument [Line Items]
Principal	$ 77.2
Maturity Date	Nov. 15, 2015
Interest Rate	5.38%
2005 Note Purchase Agreement [Member] \| Series 2005A Tranche C [Member]
Debt Instrument [Line Items]
Principal	$ 62.2
Maturity Date	Nov. 15, 2017
Interest Rate	5.48%
2007 Note Purchase Agreement [Member] \| Series 2007A Tranche A [Member]
Debt Instrument [Line Items]
Principal	$ 9.5
Maturity Date	Oct. 02, 2014
Interest Rate	6.08%
2007 Note Purchase Agreement [Member] \| Series 2007A Tranche B [Member]
Debt Instrument [Line Items]
Principal	$ 11.0
Maturity Date	Oct. 02, 2016
Interest Rate	6.27%
2007 Note Purchase Agreement [Member] \| Series 2007A Tranche C [Member]
Debt Instrument [Line Items]
Principal	$ 50.0
Maturity Date	Oct. 02, 2017
Interest Rate	6.36%
2007 Note Purchase Agreement [Member] \| Series 2007A Tranche D [Member]
Debt Instrument [Line Items]
Principal	$ 36.5
Maturity Date	Oct. 02, 2019
Interest Rate	6.48%

Commitments And Contingencies (Narrative) (Details) - USD ($) $ in Millions	1 Months Ended	6 Months Ended
	Jun. 30, 2010	Sep. 30, 2010	Sep. 30, 2011	Jul. 31, 2010
Commitments And Contingencies [Abstract]
Contingent liabilities under outstanding letters of credit			$ 10.2
Contingent liability for performance bonds required by states, municipalities and related agencies			$ 10.3
Notice of Deficiency received for taxes and penalties related to IRS audit	$ 71.5
Notice of Deficiency received for taxes and penalties including interest	98.7	$ 97.9
Taxes and penalties including interest deposited with IRS	$ 75.0
Taxes and penalties amount refunded from IRS		$ 0.8
Remaining taxes and penalties including interest deposited with IRS				$ 23.7

Commitments And Contingencies (Schedule Of Insurance Accruals And Payments) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Commitments And Contingencies [Abstract]
Accrual Balances at Beginning of Period	$ 6,264	$ 6,448	$ 6,639	$ 6,384
Insurance Expense Accrued	187	792	1,153	1,546
Payments	(157)	(394)	(1,498)	(1,084)
Accrual Balance at End of Period	$ 6,294	$ 6,846	$ 6,294	$ 6,846

Segment Information (Narrative) (Details) $ in Millions	6 Months Ended
Segment Information (Narrative) (Details) $ in Millions	Sep. 30, 2011 USD ($)
Segment Information [Abstract]
Joint Venture share percentage	50.00%
Proportionate consolidation of share of the Joint Venture's revenues and operating earnings	50.00%
Investment in Joint Venture	$ 10.0

Segment Information (Schedule Of Financial Information Related To Operations By Segment) (Details) - USD ($)
$ in Thousands

3 Months Ended

6 Months Ended

Sep. 30, 2011

Sep. 30, 2010

Sep. 30, 2011

Sep. 30, 2010

$ 169,154

$ 160,271

$ 321,216

$ 320,980

Net Revenues, including Joint Venture

(11,875)

(10,208)

(22,736)

(21,283)

157,279

150,063

298,480

299,697

Less: Joint Venture

(22,460)

(17,928)

(43,854)

(36,768)

Net Revenues

134,819

132,135

254,626

^[1]

262,929

Cement [Member]

72,554

67,813

132,698

130,275

(1,202)

(1,164)

(2,241)

(2,156)

50,981

50,314

102,323

108,514

31,737

29,204

60,413

57,928

Concrete And Aggregates [Member]

10,452

8,857

20,134

18,820

13,882

12,940

25,782

24,263

$ (221)

$ (187)

$ (361)

$ (307)

[1]	See Note (B) - Restatement of Consolidated Financial Statements.

Segment Information (Schedule Of Financial Information Related To Intersegment Revenue) (Details)
$ in Thousands

3 Months Ended

6 Months Ended

Sep. 30, 2011

USD ($)

Sep. 30, 2010

USD ($)

Sep. 30, 2011

USD ($)

Sep. 30, 2010

USD ($)

Sales Volume

817

775

1,491

1,477

Operating Earnings, Sub-total

$ 115

$ 175

$ 36

^[1],[2]

$ 892

16,768

17,884

26,510

^[1],[2]

41,544

Corporate General and Administrative

(4,472)

(4,415)

(8,590)

^[1],[2]

(8,118)

Earnings Before Interest and Taxes

12,296

13,469

17,920

^[1],[2]

33,426

Interest Expense, net

(4,557)

(3,148)

(9,142)

^[1],[2]

(8,438)

7,739

10,321

8,778

^[1],[2]

24,988

Capital Expenditure, Total

^[3]

^[2]

^[3]

3,704

2,227

7,516

^[2],[4]

5,467

Depreciation, Depletion and Amortization, Other, net

^[3]

203

128

390

^[2]

278

Depreciation, Depletion and Amortization, Total

^[3]

$ 12,363

$ 12,389

$ 24,683

^[2],[4]

$ 24,839

Wholly-Owned Operations [Member]

Sales Volume

588

576

1,037

1,074

Joint Venture [Member]

Sales Volume

229

199

454

403

Cement [Member]

$ 15,111

$ 12,127

$ 23,899

^[2]

$ 25,760

Depreciation, Depletion and Amortization, Other, net

^[3]

2,088

1,160

4,208

^[2]

3,279

^[3]

3,703

3,606

7,433

^[2]

7,340

Cement [Member] | Wholly-Owned Operations [Member]

Cement [Member] | Joint Venture [Member]

7,175

7,967

10,515

^[2]

15,088

7,936

4,160

13,384

^[2]

10,672

(2,540)

1,295

(4,302)

^[2]

6,496

Depreciation, Depletion and Amortization, Other, net

^[3]

701

435

2,014

^[2]

555

^[3]

5,267

5,456

10,484

^[2]

10,922

4,038

3,833

7,068

^[2]

7,627

Depreciation, Depletion and Amortization, Other, net

^[3]

104

222

^[2]

^[3]

2,127

2,260

4,252

^[2]

4,519

Concrete And Aggregates [Member]

454

(191)

^[2]

769

Depreciation, Depletion and Amortization, Other, net

^[3]

811

577

1,023

^[2]

1,497

^[3]

$ 1,063

$ 939

$ 2,124

^[2]

$ 1,780

[1]	See Note (B) - Restatement of Consolidated Financial Statements.
[2]	See Note B - Restatement of Consolidated Financial Statements.
[3]	Basis conforms with equity method accounting.
[4]	See Note B - Restatement of Consolidated Financial Statements.

Segment Information (Schedule Of Identifiable Assets) (Details) - USD ($)
$ in Thousands

Sep. 30, 2011

Mar. 31, 2011

^[2]

^[1]

$ 990,133

$ 985,810

Cement [Member]

^[1]

316,091

304,693

^[1]

436,024

446,174

Concrete And Aggregates [Member]

^[1]

141,563

144,434

Corporate And Other [Member]

^[1]

54,048

51,797

^[1]

$ 42,407

$ 38,712

[1]	Basis conforms with equity method accounting.
[2]	See Note B - Restatement of Consolidated Financial Statements.

Segment Information (Schedule Of Goodwill) (Details) - USD ($) $ in Thousands	Sep. 30, 2011	Mar. 31, 2011
Segment Reporting Information [Line Items]
Goodwill	$ 132,515	$ 132,515
Cement [Member]
Segment Reporting Information [Line Items]
Goodwill	8,359	8,359
Gypsum Wallboard [Member]
Segment Reporting Information [Line Items]
Goodwill	116,618	116,618
Paperboard [Member]
Segment Reporting Information [Line Items]
Goodwill	$ 7,538	$ 7,538

Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 43
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 68
-Subparagraph l
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13770-109266

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6905597&loc=d3e13816-109267

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 72
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-Clause 1
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 34
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Segment Information (Schedule Of Summarized Financial Information For The Joint Venture Not Consolidated) (Details) - USD ($)
$ in Thousands

3 Months Ended

6 Months Ended

Sep. 30, 2011

Sep. 30, 2010

Sep. 30, 2011

Sep. 30, 2010

Revenues

$ 134,819

$ 132,135

$ 254,626

^[1]

$ 262,929

Gross Margin

8,717

13,549

13,090

^[1]

29,980

Joint Venture [Member]

Revenues

38,786

31,468

76,263

64,701

Gross Margin

17,063

9,242

28,951

23,361

$ 15,871

$ 8,321

$ 26,768

$ 21,344

[1]	See Note (B) - Restatement of Consolidated Financial Statements.

Segment Information (Schedule Of Assets And Liabilities Of The Joint Venture Not Consolidated) (Details) - USD ($)
$ in Thousands

Sep. 30, 2011

Mar. 31, 2011

Current Assets

$ 192,839

$ 174,626

^[1]

Current Liabilities

77,474

70,350

^[1]

Joint Venture [Member]