Segment, Customer and Geographical Reporting

3 Months Ended

Dec. 31, 2011

Segment Reporting [Abstract]

Segment Reporting Disclosure [Text Block]

Note 8 – 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”). 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”) is 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:

	Three Months Ended
	December 31,
Segment	2011			2010
Contract Research
Revenue	$	6,215,800		$	6,067,119
Income from Operations		68,954			192,946
Income as a percent of revenue		1.1	%		3.2	%
Products and Technology
Revenue	$	6,182,454		$	5,559,388
Income from Operations		179,698			542,768
Income as a percent of revenue		2.9	%		9.8	%
Total
Revenue	$	12,398,254		$	11,626,507
Income from Operations		248,652		$	735,714
Income as a percent of revenue		2.0	%		6.3	%
Goodwill
Contract Research	$	4,938,625		$	4,754,825
Products and Technologies	$	8,391,557		$	8,836,462

Customer Financial Information

For the three months ended December 31, 2011 and 2010, the top three customers for the Contract Research segment were each various agencies of the U.S. Government. For the three months ended December 31, 2011 and 2010, these customers made up 78% and 82%, 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 revenue for the three months ended December 31, 2011 and 2010.

Geographic Financial Information

Revenue by geographic location in total and as a percentage of total revenue, for the three months ended December 31, 2011 and 2010 are as follows:

	2011					2010
Geographic Location	Revenue		% of Total			Revenue		% of Total
United States		10,028,479		80.9	%	$	9,405,637		80.9	%
Europe		1,392,311		11.2	%		1,514,286		13.0	%
Other		977,464		7.9	%		706,584		6.1	%
	$	12,398,254		100.0	%	$	11,626,507		100.0	%