SEGMENT REPORTING

12 Months Ended

Apr. 30, 2013

Segment Reporting

SEGMENT REPORTING

NOTE 15 - SEGMENT REPORTING

The Company's reportable segments are determined and reviewed by management based upon the nature of the services, the external customers and customer industries and the sales and distribution methods used to market the products. The Company organizes its reportable segments to correspond with its primary service lines: wireless communications, specialty construction and electrical power. Management evaluates performance based upon income (loss) before income taxes. Corporate includes corporate salaries and external professional fees, such as accounting, legal and investor relations costs which are not allocated to the other segments. Corporate assets primarily include cash and cash equivalents and prepaid expenses.

As part of the divestiture transactions more fully described in Note 16, “Discontinued Operations”, the Company reclassified the reporting units within its reportable segments. As a result, wireless communications includes the Suisun City and Australia Operations, specialty construction includes the China Operations, and electrical power includes the Trenton, Seattle and Portland Operations, for each of the periods presented. The segment information presented below contains the operating results for the continuing operations only. The St. Louis, Sarasota, Lakewood and Hartford Operations were sold and are reported as discontinued operations. The Sarasota, Lakewood and Hartford Operations were previously reported in the wireless communications segment and the St. Louis Operation was reported in the specialty construction segment. Segment results for the year ended April 30, 2013 and 2012 are as follows:

	As of and for the Year Ended April 30, 2013
	Corporate		Wireless Communications		Specialty Construction		Electrical Power		Total
Revenue	$	-	$	17,664,517	$	5,257,932	$	19,406,225	$	42,328,674
Depreciation and amortization	$	30,964	$	346,410	$	721,893	$	232,902	$	1,332,169
Income (loss) before income taxes from continuing operations	$	(7,585,648)	$	(2,093,262)	$	412,297	$	2,042,469	$	(7,224,144)
Total assets	$	2,679,196	$	4,910,535	$	5,905,158	$	4,650,077	$	18,144,966
Additions of property and equipment	$	-	$	163,087	$	710,102	$	203,036	$	1,076,225

	As of and for the Year Ended April 30, 2012
	Corporate		Wireless Communications		Specialty Construction		Electrical Power		Total
Revenue	$	-	$	23,311,966	$	6,093,745	$	36,056,446	$	65,462,157
Depreciation and amortization	$	64,651	$	503,196	$	766,857	$	440,968	$	1,775,672
Income (loss) before income taxes from continuing operations	$	(3,648,421)	$	(163,226)	$	313,419	$	(11,316,553)	$	(14,814,781)
Goodwill	$	-	$	1,930,826	$	-	$	-	$	1,930,826
Total assets	$	8,907,729	$	8,936,442	$	7,680,782	$	10,270,446	$	35,795,399
Additions of property and equipment	$	11,781	$	160,735	$	90,109	$	153,906	$	416,531

As of and for the years ended April 30, 2013 and 2012, the specialty construction segment includes approximately $5,258,000 and $6,094,000 in revenue and $198,000 and $898,000 of net assets held in China related to the Company’s 60% interest in the China Operations, respectively. As of and for the years ended Apri1 30, 2013 and 2012, the wireless communications segment includes approximately $7,660,000 and $12,290,000 in revenue and $(308,000) and $3,100,000 of net assets held in Australia related to the Company’s Australia Operations, respectively.