Segment, Customer and Geographical Reporting

12 Months Ended

Sep. 30, 2011

Segment Reporting [Abstract]

Segment Reporting Disclosure [Text Block]

Note 15 – Segment, Customer and Geographical Reporting

Segment Financial Information

Dynasil’s business breaks down into two segments: products and technology (“Products and Technology”) and contract research (“Contract Research”).  The Products and Technology segment was previously known as Optics/Photonics Products & Instruments segment and was renamed to better reflect the operations of the segment.  Within these segments, there is a segregation of reportable units based upon the organizational structure used to evaluate performance and make decisions on resource allocation, as well as availability and materiality of separate financial results consistent with that structure.  The Products and Technology segment manufactures optical materials, components, coatings and specialized instruments used in various applications in the medical, industrial, and homeland security/defense sectors.  Our recent new business venture, Dynasil Biomedical Corp. (“Dynasil Biomedical”) will be reported within this segment.  It has been determined that this new business venture will primarily pursue product commercialization of technologies and technology licensing opportunities, though there can be no assurances that any of these opportunities will become successfully commercialized.  Dynasil’s Contract Research segment is one of the largest small business participants in U.S. government-funded research. The Company’s segment information is summarized below:

	Year Ended
	September 30,			September 30,
Segment	2011			2010
Contract Research
Revenue	$	24,874,088		$	23,109,847
Income from Operations		1,190,152			1,686,894
Income as a percent of revenue		4.8	%		7.3	%
Products and Technology
Revenue	$	22,077,578		$	19,859,915
Income from Operations		1,053,683			3,105,268
Income as a percent of revenue		4.8	%		15.6	%
Total
Revenue	$	46,951,666		$	42,969,762
Income from Operations		2,243,835			4,792,162
Income as a percent of revenue		4.8	%		11.2	%
Goodwill
Contract Research	$	4,754,825		$	4,754,825
Products and Technologies	$	8,391,557		$	8,836,462

Customer Financial Information

For the years ended September 30, 2011 and 2010, the top three customers for the Contract Research segment were each various agencies of the U.S. Government. For the years ended September 30, 2011 and 2010, these customers made up 78.1% and 76%, respectively, of Contract Research revenue.

For the Products and Technology segment, there was no customer whose revenue represented more than 10% of the total segment revenues for the years ended September 30, 2011 and 2010.

Geographic Financial Information

Revenues by geographic location in total and as a percentage of total revenue, for the years ended September 30, 2011 and 2010 are as follows:

	2011					2010
Geographic Location	Revenue		% of Total			Revenue		% of Total
United States	$	38,738,960		82.5	%	$	36,488,505		84.9	%
Europe		5,003,812		10.7	%		3,285,957		7.6	%
Other		3,208,894		6.8	%		3,195,300		7.4	%
	$	46,951,666		100.0	%	$	42,969,762		100.0	%