Segment Information (unaudited)

9 Months Ended

Nov. 25, 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 November 25, 2011:	Training Services Group (TSG)			Control Systems Group (CSG)			Corporate			Company Total
Net sales	$	9,258		$	8,001		$	-		$	17,259
Interest expense, net		116			79			-			195
Depreciation and amortization		256			193			37			486
Operating income (loss)		994			1,441			(399	)		2,036
Provision for income taxes		-			-			996			996
Identifiable assets		33,181			16,051			18,113			67,345
Expenditures for segment assets		324			61			45			430
Thirteen weeks ended November 26, 2010:
Net sales	$	11,334		$	4,814		$	-		$	16,148
Interest expense, net		127			78			-			205
Depreciation and amortization		261			121			-			382
Operating income (loss)		2,506			1,009			(903	)		2,612
Income tax benefit		-			-			-			-
Identifiable assets		25,009			6,333			20,032			51,374
Expenditures for segment assets		315			147			44			506
Reconciliation to consolidated net income attributable to Environmental Tectonics Corporation:	Thirteen weeks ended November 25, 2011:			Thirteen weeks ended November 26, 2010:
Operating income	$	2,036		$	2,612
Interest expense, net		(195	)		(205	)
Other expense, net		(26	)		(85	)
Provision for income taxes		(996	)		-
Income attributable to non-controlling interest		(10	)		(6	)
Net income attributable to Environmental Tectonics Corporation	$	809		$	2,316

Thirty-nine weeks ended November 25, 2011:	Training Services Group (TSG)			Control Systems Group (CSG)			Corporate			Company Total
Net sales	$	29,318		$	20,066		$	-		$	49,384
Interest expense, net		338			214			-			552
Depreciation and amortization		726			481			49			1,256
Operating income (loss)		4,804			3,938			(1,172	)		7,570
Provision for income taxes		-			-			2,940			2,940
Identifiable assets		33,181			16,051			18,113			67,345
Expenditures for segment assets		1,142			242			136			1,520
Thirty-nine weeks ended November 26, 2010:
Net sales	$	27,941		$	13,572		$	-		$	41,513
Interest expense, net		444			178			-			622
Depreciation and amortization		758			351			-			1,109
Operating income (loss)		5,288			2,932			(1,456	)		6,764
Income tax benefit		-			-			-			-
Identifiable assets		25,009			6,333			20,032			51,374
Expenditures for segment assets		889			347			228			1,464
Reconciliation to consolidated net income attributable to Environmental Tectonics Corporation:	Thirty-nine weeks ended November 25, 2011:			Thirty-nine weeks ended November 26, 2010:
Operating income	$	7,570		$	6,764
Interest expense, net		(552	)		(622	)
Other expense, net		(110	)		(213	)
Provision for income taxes		(2,940	)		-
Income attributable to non-controlling interest		(28	)		(11	)
Net income attributable to Environmental Tectonics Corporation	$	3,940		$	5,918

Approximately 61.0% of sales in the 2012 third quarter, totaling $10,528, were made to the U.S. Government under three contracts, to one Domestic commercial customer, and to one International customer.  Approximately 71.8% of sales in the 2011 third quarter, totaling $11,587, were made to the U.S. Government under three contracts and to one International customer.

The segment information for the 2012 third quarter includes export sales of $6,417, including sales to the Korean government for $3,668.  The segment information for the 2011 third quarter includes export sales of $5,851, including sales to the Korean government for $5,064.

Approximately 65.1% of sales in the 2012 first three quarters, totaling $32,145, were made to the U.S. Government under three contracts, to one Domestic commercial customer, and to one International customer.  Approximately 71.4% of sales in the 2011 first three quarters, totaling $29,644, were made to the U.S. Government under three contracts and to one International customer.

The segment information for the 2012 first three quarters includes export sales of $15,394, including sales to the Korean government for $7,572.  The segment information for the 2011 first three quarters includes export sales of $15,307, including sales to the Korean government for $12,913.

As of both November 25, 2011 and November 26, 2010, substantially all of the Company's long-lived assets were located in the United States.