Segment Information (unaudited)

9 Months Ended

Nov. 23, 2012

Segment Information (unaudited) [Abstract]

Segment Information (unaudited)

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 November 23, 2012:	Aerospace		CIS		Corporate			Company Total
Net sales	$	10,569	$	4,579	$	-		$	15,148
Interest expense, net		220		99		-			319
Depreciation and amortization		341		109		11			461
Operating income (loss)		2,887		718		(918	)		2,687
Provision for income taxes		-		-		1,074			1,074
Identifiable assets		43,044		7,762		16,117			66,923
Expenditures for segment assets		139		5		3			147
Thirteen weeks ended November 25, 2011:
Net sales	$	12,860	$	4,399	$	-		$	17,259
Interest expense, net		145		50		-			195
Depreciation and amortization		339		110		37			486
Operating income (loss)		1,848		884		(696	)		2,036
Provision for income taxes		-		-		996			996
Identifiable assets		38,507		10,725		18,113			67,345
Expenditures for segment assets		324		61		45			430

Reconciliation to consolidatednet income attributable to	Thirteen weeks ended
Environmental Tectonics Corporation:	November 23, 2012			November 25, 2011
Operating income	$	2,687		$	2,036
Interest expense, net		(319	)		(195	)
Other expense, net		(91	)		(26	)
Provision for income taxes		(1,074	)		(996	)
Income attributable to non-controlling interest		(25	)		(10	)
Net income attributable to Environmental Tectonics Corporation	$	1,178		$	809

Thirty-nine weeks ended November 23, 2012:	Aerospace		CIS		Corporate			Company Total
Net sales	$	32,186	$	15,534	$	-		$	47,720
Interest expense, net		515		249		-			764
Depreciation and amortization		921		415		39			1,375
Operating income (loss)		6,899		3,385		(2,221	)		8,063
Provision for income taxes		-		-		3,082			3,082
Identifiable assets		43,044		7,762		16,117			66,923
Expenditures for segment assets		788		55		95			938
Thirty-nine weeks ended November 25, 2011:
Net sales	$	37,421	$	11,963	$	-		$	49,384
Interest expense, net		419		133		-			552
Depreciation and amortization		924		283		49			1,256
Operating income (loss)		6,800		2,932		(2,162	)		7,570
Provision for income taxes		-		-		2,940			2,940
Identifiable assets		38,507		10,725		18,113			67,345
Expenditures for segment assets		1,142		242		136			1,520

Reconciliation to consolidated net income attributable to	Thirty-nine weeks ended
Environmental Tectonics Corporation:	November 23, 2012			November 25, 2011
Operating income	$	8,063		$	7,570
Interest expense, net		(764	)		(552	)
Other expense, net		(27	)		(110	)
Provision for income taxes		(3,082	)		(2,940	)
Gain attributable to non-controlling interest		(19	)		(28	)
Net income attributable to Environmental Tectonics Corporation	$	4,171		$	3,940

Approximately 47.2% of net sales in the 2013 third quarter, totaling $7,146, were made to the U.S. Government under three contracts, to one Domestic commercial customer, and to one International customer.  Approximately 61.0% of net sales in the 2012 third quarter, totaling $10,528, 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 third quarter includes export sales of $5,453, including sales to the Korean government of $1,346.  The segment information for the 2012 third quarter includes export sales of $6,417, including sales to the Korean government of $3,668.

Approximately 57.5% of net sales in the 2013 first three quarters, totaling $27,441, were made to the U.S. Government under three contracts, to one Domestic commercial customer, and to one International customer.  Approximately 65.1% of net sales in the 2012 first three quarters, totaling $32,145, 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 three quarters includes export sales of $14,426, including sales to the Korean government of $5,910.  The segment information for the 2012 first three quarters includes export sales of $15,394, including sales to the Korean government of $7,572.

As of both November 23, 2012 and November 25, 2011, substantially all of the Company's long-lived assets were located in the United States.