Segment Information (unaudited)

3 Months Ended

Aug. 24, 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; (3) hyperbaric (100% oxygen) chambers for multiple persons (multiplace chambers); and (4) 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 encompasses the design, manufacture, and sale of; (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), as well as parts and service support.

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

Thirteen weeks ended August 24, 2012:	Aerospace	CIS	Corporate	Company Total
Net sales	$ 11,140	$ 5,362	$ -	$ 16,502
Interest expense, net	156	75	-	231
Depreciation and amortization	282	164	15	461
Operating income (loss)	1,688	1,452	(679)	2,461
Provision for income taxes	-	-	994	994
Identifiable assets	38,912	7,967	17,670	64,549
Expenditures for segment assets	239	24	25	288
Thirteen weeks ended August 26, 2011:
Net sales	$ 12,469	$ 3,382	$ -	$ 15,851
Interest expense, net	163	44	-	207
Depreciation and amortization	322	84	12	418
Operating income (loss)	2,479	810	(630)	2,659
Provision for income taxes	-	-	952	952
Identifiable assets	34,511	9,696	19,975	64,182
Expenditures for segment assets	519	89	91	699

Reconciliation to consolidated net income attributable to	Thirteen weeks ended
Environmental Tectonics Corporation:	August 24, 2012	August 26, 2011
Operating income	$ 2,461	$ 2,659
Interest expense, net	(231)	(207)
Other income (expense), net	61	24
Provision for income taxes	(994)	(952)
Loss (gain) attributable to non-controlling interest	1	(2)
Net income attributable to Environmental Tectonics Corporation	$ 1,298	$ 1,522

Twenty-six weeks ended August 24, 2012:	Aerospace	CIS	Corporate	Company Total
Net sales	$ 21,617	$ 10,955	$ -	$ 32,572
Interest expense, net	295	150	-	445
Depreciation and amortization	580	306	28	914
Operating income (loss)	4,012	2,667	(1,303)	5,376
Provision for income taxes	-	-	2,008	2,008
Identifiable assets	38,912	7,967	17,670	64,549
Expenditures for segment assets	649	50	92	791
Twenty-six weeks ended August 26, 2011:
Net sales	$ 24,561	$ 7,564	$ -	$ 32,125
Interest expense, net	274	83	-	357
Depreciation and amortization	585	173	12	770
Operating income (loss)	4,952	2,048	(1,466)	5,534
Provision for income taxes	-	-	1,944	1,944
Identifiable assets	34,511	9,696	19,975	64,182
Expenditures for segment assets	818	181	91	1,090

Reconciliation to consolidated net income attributable to	Twenty-six weeks ended
Environmental Tectonics Corporation:	August 24, 2012	August 26, 2011
Operating income	$ 5,376	$ 5,534
Interest expense, net	(445)	(357)
Other income (expense), net	64	(84)
Provision for income taxes	(2,008)	(1,944)
Loss (gain) attributable to non-controlling interest	6	(18)
Net income attributable to Environmental Tectonics Corporation	$ 2,993	$ 3,131

Approximately 62.2% of net sales in the 2013 second quarter, totaling $10,259, were made to the U.S. Government under three contracts, to one Domestic commercial customer, and to one International customer.  Approximately 68.1% of net sales in the 2012 second quarter, totaling $10,796, 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 second quarter includes export sales of $4,772, including sales to the Korean government of $2,632.  The segment information for the 2012 second quarter includes export sales of $4,611, including sales to the Korean government of $1,846.

Approximately 62.4% of net sales in the 2013 first half, totaling $20,312, were made to the U.S. Government under three contracts, to one Domestic commercial customer, and to one International customer.  Approximately 68.5% of net sales in the 2012 first half, totaling $22,016, 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 half includes export sales of $8,973, including sales to the Korean government of $4,564.  The segment information for the 2012 first half includes export sales of $8,978, including sales to the Korean government of $3,904.

As of both August 24, 2012 and August 26, 2011, substantially all of the Company's long-lived assets were located in the United States.