A niche position in the "extreme discount" retail industry, Good market share gains, and Satisfactory profitability. Inadequate financial and operating controls, Near-term maturities, and The ongoing SEC investigation. The ratings on Goodlettsville, Tenn.-based Dollar General Corp. are based on its good business position, partially offset by concerns about financial and operating controls associated with an aggressive expansion program. Standard&Poor's concerns include the company's recent restatement of financial results, reduced financial flexibility, and the challenges management faces in improving its financial and operating controls while growing rapidly in a highly competitive industry. Dollar General restated financials for fiscal years 1998, 1999, and 2000, in its Form 10-K for the fiscal year ended Feb. 2, 2001, filed on Jan. 14,
