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BUSINESS SEGMENTS
3 Months Ended
Sep. 30, 2011
Notes to Financial Statements 
Note 12 - BUSINESS SEGMENTS

The Company operates in five segments; the testing service industry (which performs structural and electronic tests of semiconductor devices), the designing and manufacturing of equipment (which equipment tests the structural integrity of integrated circuits and other products), distribution of various products from other manufacturers in Singapore and Southeast Asia, the fabrication segment (which provides fabrication services in Indonesia for the oil and gas industry) and the real estate segment  in China.

 

The revenue allocated to individual countries was based on where the customers were located. The allocation of the cost of equipment, the current year investment in new equipment and the depreciation expense have been made on the basis of the primary purpose for which the equipment was acquired.

 

All inter-segment sales were sales from the manufacturing segment to the testing and distribution segments. Total inter-segment sales were $217 and $68 for the three months ended September 30, 2011 and 2010, respectively. Corporate assets mainly consisted of cash and prepaid expenses. Corporate expenses mainly consisted of stock option expenses, salaries, insurance, professional expenses and directors' fees.

 

The following segment information is unaudited for the three months ending September 30, 2011 and September 30, 2010:

 

Business Segment Information:

 

                         
  Three Months         Operating           Depr.        
  Ended   Net     Income     Total     and     Capital  
  Sept. 30,   Sales     (Loss)     Assets     Amort.     Expenditures  
Manufacturing 2011   $ 2,798     $ (315   $ 8,004     $ 57     $ 4  
  2010     8,974       153       4,715       60       3  
                                           
Testing Services 2011     3,291       (342      20,718       562       453  
  2010     3,474       442       31,596       465       603  
                                           
Distribution 2011     318       21              282       1       -  
  2010     229       31       438       -       -  
                                           
Real Estate 2011     47       (6         4,735       19       -  
  2010     187       89       4,141       31       -  
                                           
Fabrication  2011     2,345       (187 )                 2,596       47       6  
Services 2010     165       (187 )     934       96       5  
                                           
Corporate & 2011     -       (92     86       -       -  
Unallocated 2010     -       225       1,842       -       -  
                                           
Total Company 2011   $ 8,799     $ (921   $ 36,421     $ 686     $ 463  
  2010   $ 13,029     $ 753     $ 43,666     $ 652     $ 611