Exhibit 12
NCO Group, Inc.
Ratio of Earnings to Fixed Charges
(in thousands, except for ratios)
| For the Three Months Ended June 30, |
For the Six Months Ended June 30, |
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| 2008 | 2007 | 2008 | 2007 | |||||||||||||
| Earnings: |
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| Add: |
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| Loss before income taxes and minority interest |
$ | (25,946 | ) | $ | (721 | ) | $ | (38,751 | ) | $ | (2,607 | ) | ||||
| Fixed charges |
27,181 | 26,177 | 53,034 | 53,653 | ||||||||||||
| Amortization of capitalized interest |
3 | 3 | 6 | 5 | ||||||||||||
| 1,238 | 25,459 | 14,289 | 51,051 | |||||||||||||
| Subtract: |
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| Capitalized interest |
25 | — | 25 | — | ||||||||||||
| Distributions to minority holders |
2,284 | 3,245 | 5,631 | 3,992 | ||||||||||||
| 2,309 | 3,245 | 5,656 | 3,992 | |||||||||||||
| Earnings |
$ | (1,071 | ) | $ | 22,214 | $ | 8,633 | $ | 47,059 | |||||||
| Fixed Charges: |
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| Interest expense |
$ | 23,003 | $ | 23,116 | $ | 45,410 | $ | 47,458 | ||||||||
| Capitalized interest |
25 | — | 25 | — | ||||||||||||
| Portion of rentals deemed to be interest |
4,153 | 3,061 | 7,599 | 6,195 | ||||||||||||
| $ | 27,181 | $ | 26,177 | $ | 53,034 | $ | 53,653 | |||||||||
| Ratio of earnings to fixed charges |
(0.0 | )x | 0.8x | 0.2x | 0.9x | |||||||||||