BUSINESS SEGMENTS

9 Months Ended

Mar. 31, 2012

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 depreciation expense have been made on the basis of the primary purpose for which the equipment was acquired.

All inter-segment revenue was revenue from the manufacturing segment to the testing and distribution segments. Total inter-segment revenue was $65 and $418 for the three and nine months ended March 31, 2012, respectively, as compared to $131 and $287 for the same periods in the last fiscal year.  Corporate assets mainly consisted of cash and prepaid expenses. Corporate expenses mainly consisted of stock option expenses, salaries, insurance, professional expenses and directors' fees. Corporate expenses are allocated to the five segments. The following segment information table includes segment operating (loss) / income after including the corporate expenses allocated to the segments, which gets eliminated in the consolidation.

The following segment information is unaudited for the nine months ended March 31, 2012 and 2011:

Business Segment Information:
	Nine Months			Operating					Depr.
	Ended	Net		(Loss) Income			Total		and		Capital
	Mar. 31,	Revenue					Assets		Amort.		Expenditures
Manufacturing	2012	$	9,983	$	(570	)	$	12,047	$	158	$	10
	2011		16,717		(473	)		3,133		193		147
Testing	2012		9,247		(1,465	)		19,119		1,692		1,364
Services	2011		9,659		1,071			27,643		1,457		2,432
Distribution	2012		702		51			382		3		--
	2011		627		102			560		--		--
Real Estate	2012		125		(70	)		4,297		58		1
	2011		1,008		795			4,721		93		1
Fabrication	2012		2,883		(955	)		952		130		27
Services	2011		396		(641	)		958		186		66
Corporate &	2012		--		(451	)		68		--		--
Unallocated	2011		--		(339	)		101		--		--
Total Company	2012	$	22,940	$	(3,460	)	$	36,865	$	2,041	$	1,402
	2011	$	28,407	$	515		$	37,116	$	1,929	$	2,646

The following segment information is unaudited for the three months ended March 31, 2012 and 2011:

	Quarter			Operating					Depr.
	Ended	Net		(Loss)			Total		and		Capital
	Mar. 31,	Revenue		Income			Assets		Amort.		Expenditures
Manufacturing	2012	$	3,969	$	10		$	12,047	$	50	$	2
	2011		2,456		(484	)		3,133		69		2
Testing	2012		3,141		(323	)		19,119		567		247
Services	2011		2,992		58			27,643		505		967
Distribution	2012		299		42			382		1		--
	2011		194		43			560		--		--
Real Estate	2012		30		(55	)		4,297		20		1
	2011		49		113			4,721		31		--
Fabrication	2012		83		(490	)		952		38		20
Services	2011		138		(237	)		958		46		61
Corporate &	2012		--		(117	)		68		--		--
Unallocated	2011		--		(102	)		101		--		--
Total Company	2012	$	7,522	$	(933	)	$	36,865	$	676	$	270
	2011	$	5,829	$	(609	)	$	37,116	$	651	$	1,030