Segment Information (unaudited)

3 Months Ended

Aug. 26, 2011

Segment Information (unaudited) [Abstract]

Segment Information (unaudited)

8. Segment Information (unaudited)

The Company operates in two business segments – TSG and CSG.  Product groups within TSG include flight simulators, aircrew training devices and services, and disaster management training and systems.  Product groups within CSG include sterilizers, environmental control devices, hyperbaric chambers, and parts and service support.

The following unaudited segment information reflects the accrual basis of accounting.

Thirteen weeks ended August 26, 2011:	Training Services Group (TSG)			Control Systems Group (CSG)			Corporate			Company Total
Net sales	$	9,889		$	5,962		$	-		$	15,851
Interest expense, net		120			87			-			207
Depreciation and amortization		247			159			12			418
Operating income (loss)		1,939			1,109			(389	)		2,659
Provision for income taxes		-			-			952			952
Identifiable assets		30,067			14,140			19,975			64,182
Expenditures for segment assets		519			89			91			699
Thirteen weeks ended August 27, 2010:
Net sales	$	8,675		$	4,569		$	-		$	13,244
Interest expense, net		183			6			-			189
Depreciation and amortization		305			76			-			381
Operating income (loss)		1,373			813			(275	)		1,911
Income tax benefit		-			-			-			-
Identifiable assets		21,101			3,611			19,688			44,400
Expenditures for segment assets		198			119			62			379
Reconciliation to consolidated net income attributable to Environmental Tectonics Corporation:	Thirteen weeks ended August 26,  2011:			Thirteen weeks ended August 27, 2010:
Operating income	$	2,659		$	1,911
Interest expense, net		(207	)		(189	)
Other income (expense), net		24			(56	)
Provision for income taxes		(952	)		-
Less:  Income attributable to non-controlling interest		(2	)		-
Net income attributable to Environmental Tectonics Corporation	$	1,522		$	1,666

Twenty-six weeks ended August 26, 2011:	Training Services Group (TSG)			Control Systems Group (CSG)			Corporate			Company Total
Net sales	$	20,060		$	12,065		$	-		$	32,125
Interest expense, net		222			135			-			357
Depreciation and amortization		471			287			12			770
Operating income (loss)		3,810			2,497			(773	)		5,534
Provision for income taxes		-			-			1,944			1,944
Identifiable assets		30,067			14,140			19,975			64,182
Expenditures for segment assets		818			181			91			1,090
Twenty-six weeks ended August 27, 2010:
Net sales	$	16,607		$	8,758		$	-		$	25,365
Interest expense, net		317			100			-			417
Depreciation and amortization		497			230			-			727
Operating income (loss)		2,782			1,923			(553	)		4,152
Income tax benefit		-			-			-			-
Identifiable assets		21,101			3,611			19,688			44,400
Expenditures for segment assets		574			200			184			958
Reconciliation to consolidated net income attributable to Environmental Tectonics Corporation:	Twenty-six weeks ended August 26, 2011:			Twenty-six weeks ended August 27, 2010:
Operating income	$	5,534		$	4,152
Interest expense, net		(357	)		(417	)
Other income, net		(84	)		(128	)
Provision for income taxes		(1,944	)		-
Less:  Income attributable to non-controlling interest		(18	)		(5	)
Net income attributable to Environmental Tectonics Corporation	$	3,131		$	3,602

Approximately 68.1% of sales in the thirteen weeks ended August 26, 2011, totaling $10,796, were made to the U.S. Government under three contracts, to one Domestic commercial customer, and to one International customer.  Approximately 74.4% of sales in the thirteen weeks ended August 27, 2010, totaling $9,860, were made to the U.S. Government under three contracts and to one International customer.

The segment information for the thirteen weeks ended August 26, 2011 includes export sales of $4,611, including sales to the Korean government for $1,846.  The segment information for the thirteen weeks ended August 27, 2010 includes export sales of $4,239, including sales to the Korean government for $3,373.

Approximately 68.5% of sales in the twenty-six weeks ended August 26, 2011, totaling $22,016, were made to the U.S. Government under three contracts, to one Domestic commercial customer, and to one International customer.  Approximately 71.5% of sales in the twenty-six weeks ended August 27, 2010, totaling $18,139, were made to the U.S. Government under three contracts and to one International customer.

The segment information for the twenty-six weeks ended August 26, 2011 includes export sales of $8,978, including sales to the Korean government for $3,904.  The segment information for the twenty-six weeks ended August 27, 2010 includes export sales of $9,456, including sales to the Korean government for $7,847.

As of both August 26, 2011 and August 27, 2010, substantially all of the Company's long-lived assets were located in the United States.