NON-CONTROLLING INTEREST

12 Months Ended

Jun. 30, 2012

Noncontrolling Interest [Abstract]

Note 26. NON-CONTROLLING INTEREST (In Thousands)

As of July 1, 2009, the Company implemented ASC Topic 810 Consolidation, which modifies the accounting and disclosure requirements for subsidiaries that are not wholly-owned. In accordance with the provisions of ASC Topic 810 Consolidation, the Company has reclassified the non-controlling interest previously reflected between long-term liabilities and stockholders’ equity and included the amount as a component of stockholders’ equity in the accompanying consolidated balance sheets. Additionally, the Company has presented the net income attributable to the Company and the non-controlling ownership interests separately in the accompanying consolidated financial statements.

Non-controlling interest represents the minority stockholders’ share of 45% of the equity of Trio-Tech (Malaysia) Sdn. Bhd., Trio-Tech (Kuala Lumpur) Sdn. Bhd., SHI International Pte. Ltd. and PT SHI Indonesia, and 24% interest in Prestal Enterprise Sdn. Bhd., which are subsidiaries of Trio-Tech International Pte. Ltd.

The table below reflects a reconciliation of the equity attributable to non-controlling interest:

	For the Year Ended June 30,
Non-controlling interest	2012			2011
Beginning balance	$	2,969		$	2,809
Net income/(loss)		(1,271	)		353
Translation adjustment		(22	)		(193	)
Ending balance	$	1,720		$	2,969