Segment Information (unaudited)

3 Months Ended

May 25, 2012

Segment Information [Abstract]

Segment Information

8. Segment Information (unaudited)

As indicated, we operate in two business segments – Aerospace and CIS.

Aerospace encompasses the design, manufacture, and sale of (1) software driven products and services used to create and monitor the physiological effects of flight, including high performance jet tactical flight simulation, upset recovery and spatial disorientation, and both suborbital and orbital commercial human spaceflight, (2) altitude (hypobaric) chambers; and (3) ADMS, as well as integrated logistics support for customers who purchase these products.  These products and services provide customers with an offering of comprehensive solutions for improved readiness and reduced operational costs.

CIS operations encompass the design, manufacture, and sale of core technologies including (1) steam and gas (ethylene oxide) sterilizers; (2) environmental testing and simulation devices for the automotive industry; and (3) hyperbaric (100% oxygen) chambers for one person (monoplace chambers) and multiple persons (multiplace chambers), as well as parts and service support.

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

Thirteen weeks ended May 25, 2012:	Aerospace		CIS		Corporate			Company Total
Net sales	$	10,479	$	5,591	$	-		$	16,070
Interest expense, net		140		74		-			214
Depreciation and amortization		298		142		13			453
Operating income (loss)		2,324		1,215		(624	)		2,915
Provision for income taxes		-		-		1,014			1,014
Identifiable assets		40,984		8,667		18,850			68,501
Expenditures for segment assets		410		26		67			503
Thirteen weeks ended May 27, 2011:
Net sales	$	12,092	$	4,182	$	-		$	16,274
Interest expense, net		111		39		-			150
Depreciation and amortization		263		89		-			352
Operating income (loss)		2,473		1,238		(836	)		2,875
Provision for income taxes		-		-		992			992
Identifiable assets		29,708		4,757		25,106			59,571
Expenditures for segment assets		299		92		-			391

Reconciliation to consolidated net income attributable to	Thirteen weeks ended
Environmental Tectonics Corporation:	May 25, 2012			May 27, 2011
Operating income	$	2,915		$	2,875
Interest expense, net		(214	)		(150	)
Other income (expense), net		3			(108	)
Provision for income taxes		(1,014	)		(992	)
Expense (income) attributable to non-controlling interest		5			(16	)
Net income attributable to Environmental Tectonics Corporation	$	1,695		$	1,609

Approximately 60.1% of net sales in the 2013 first quarter, totaling $9,657, were made to the U.S. Government under three contracts, to one Domestic commercial customer, and to one International customer.  Approximately 68.9% of net sales in the 2012 first quarter, totaling $11,220, were made to the U.S. Government under three contracts, one Domestic commercial customer, and to one International customer.

The segment information for the 2013 first quarter includes export sales of $4,201, including sales to the Korean government of $1,932.  The segment information for the 2012 first quarter includes export sales of $4,368, including sales to the Korean government of $2,058.

As of both May 25, 2012 and May 27, 2011, substantially all of the Company's long-lived assets were located in the United States.