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Note 9 - Segment and Related Information
9 Months Ended
Jun. 30, 2013
Segment Reporting [Abstract]  
Segment Reporting Disclosure [Text Block]

9.  Segment and Related Information


The Company's three business units have a common management team and infrastructure that offer different products and services. The business units have been aggregated into two reportable segments: 1.) indicators and gauges and 2.) automotive related diagnostic tools and equipment.


Indicators and Gauges
This segment consists of products manufactured and sold primarily to companies in the aircraft and locomotive industry. Within the aircraft market, the primary customers are those companies that manufacture or service business, military and pleasure aircraft. Within the locomotive market, indicators and gauges are sold to both original equipment manufacturers and to operators of railroad equipment.


Automotive Diagnostic Tools and Equipment
This segment consists primarily of products designed and manufactured to support the testing or servicing of automotive systems using electronic means to measure vehicle parameters. These products are sold to OEM's and to the aftermarket using several brand names and a variety of distribution methods. Included in this segment are products used for state required testing of vehicle emissions.
  


Information by industry segment is set forth below:
       


   

Three Months Ended

June 30,  

   

Nine Months Ended
June 30,

 
   

2013

   

2012

   

2013

   

2012

 

Net Revenue

                               

Indicators and Gauges

  $ 432,912     $ 537,903     $ 1,260,745     $ 1,268,278  

Automotive Diagnostic Tools and Equipment

    907,019       733,900       3,782,427       2,363,564  
                                 
    $ 1,339,931     $ 1,271,803     $ 5,043,172     $ 3,631,842  
                                 

Income (Loss) before provision for Income Taxes

                               

Indicators and Gauges

  $ 109,648     $ 115,290     $ 334,488     $ 216,880  

Automotive Diagnostic Tools and Equipment

    31,741       (53,096 )     636,641       (114,052 )

General Corporate Expenses

    (275,166 )     (233,169 )     (841,671 )     (681,724 )
                                 
    $ (133,777 )   $ (170,975 )   $ 129,458     $ (578,896 )
                                 

Asset Information

                               

Indicators and Gauges

                  $ 909,801     $ 772,433  

Automotive Diagnostic Tools and Equipment

                    1,377,016       1,444,989  

Corporate

                    1,156,923       999,443  
                                 
                    $ 3,443,740     $ 3,216,865  
                                 

Geographical Information

                               

Included in the consolidated financial statements are the following amounts related to geographical locations:

         

Revenue:

                               

United States

  $ 1,323,179     $ 1,255,112     $ 4,919,864     $ 3,511,387  

Australia

    -       -       14,231       35,609  

Canada

    16,752       8,799       67,450       22,551  

England

    -       -       5,245       -  

Mexico

    -       3,360       10,536       23,520  

Taiwan

    -       1,270       22,481       34,935  

Other foreign countries

    -       3,262       3,365       3,840  
                                 
    $ 1,339,931     $ 1,271,803     $ 5,043,172     $ 3,631,842  

All export sales to Australia, Canada, England, Mexico, Taiwan and other foreign countries are made in United States of America Dollars.