Kioti is pressuring its customers by telling them that the incentives and financing rates are going to go up after March 31st. They are also telling customers that steel prices are going to cause its equipment to go up in price. This is an odd time of the company to do this, for it is right in the heart of the boom season, when other companies have extended buyer incentive programs into June and July. If Kioti does not extend these programs longer, they will lose out. this may be a way to pressure sales, particularly since the weather has not been very good. Tractor sales are slow until it warms up near the end of April.