Note 9 - Segment and Related Information

9 Months Ended

Jun. 30, 2014

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,
	2014			2013			2014			2013
Net Revenue
Indicators and Gauges	$	460,749		$	432,912		$	1,211,350		$	1,260,745
Automotive Diagnostic Tools and Equipment		1,669,663			907,019			3,085,771			3,782,427
	$	2,130,412		$	1,339,931		$	4,297,121		$	5,043,172
Income (Loss) before provision for Income Taxes
Indicators and Gauges	$	138,030		$	109,648		$	227,434		$	334,488
Automotive Diagnostic Tools and Equipment		531,969			31,741			430,759			636,641
General Corporate Expenses		(283,088	)		(275,166	)		(889,224	)		(841,671	)
	$	386,911		$	(133,777	)	$	(231,031	)	$	129,458
Asset Information
Indicators and Gauges							$	800,751		$	909,801
Automotive Diagnostic Tools and Equipment								2,836,401			1,377,016
Corporate								567,551			1,156,923
							$	4,204,703		$	3,443,740
Geographical Information
Included in the consolidated financial statements are the following amounts related to geographical locations:
Revenue:
United States	$	2,103,243		$	1,323,179		$	4,201,849		$	4,919,864
Australia		5,996			-			30,134			14,231
Canada		14,197			16,752			35,911			67,450
England		-			-			-			5,245
Mexico		6,976			-			25,288			10,536
Taiwan		-			-			-			22,481
Other foreign countries		-			-			3,939			3,365
	$	2,130,412		$	1,339,931		$	4,297,121		$	5,043,172

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