BUSINESS SEGMENTS

3 Months Ended

Sep. 30, 2012

Notes to Financial Statements

Note 11 - 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 $ 308 for the three months ended September 30, 2012, as compared to $ 217 for the same period 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 get eliminated in the consolidation.

The following segment information is unaudited for the three months ended September 30, 2012 and 2011:

Business Segment Information:
	Three Months			Operating					Depr.
	Ended	Net		(Loss)			Total		and		Capital
	Sept. 30,	Revenue		Income			Assets		Amort.		Expenditures
Manufacturing	2012	$	5,292	$	(240	)	$	11,871	$	46	$	6
	2011		2,798		(315	)		8,004		57		4
Testing	2012		3,909		104			21,165		551		667
Services	2011		3,291		(342	)		20,718		562		453
Distribution	2012		344		468			321		1		-
	2011		318		21			282		1		-
Real Estate	2012		30		(64	)		4,055		27		-
	2011		47		(6	)		4,735		19		-
Fabrication	2012		172		(176	)		804		-		-
Services	2011		2,345		(187	)		2,596		47		6
Corporate &	2012		-		68			54		-		-
Unallocated	2011		-		(92	)		86		-		-
Total Company	2012	$	9,747	$	(262	)	$	38,270	$	625	$	673
	2011	$	8,799	$	(921	)	$	36,421	$	686	$	463