BUSINESS SEGMENTS

12 Months Ended

Jun. 30, 2013

Business Segments

Note 20. BUSINESS SEGMENTS (In Thousands)

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), the distribution of various products from other manufacturers in Singapore and Southeast Asia, the fabrication services segment (which provides fabrication services in Indonesia for the oil and gas industry), and the real estate segment  in China.

Real estate segment recorded other income of $259 for fiscal 2013 and 2012, based on the average exchange rate for the twelve months ended June 30, 2013 and 2012 respectively published by the Monetary Authority of Singapore. Due to the short-term nature of the investment, the amount was classified as a loan receivables based on ASC Topic 310-10-25 Receivables, hence the investment income was also classified under other income, which is not part of the below table.

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 were 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 segment. Total inter-segment sales were $794 in fiscal 2013 and $519 in fiscal 2012.  Corporate assets mainly consisted of cash and prepaid expenses. Corporate expenses mainly consisted of salaries, insurance, professional expenses and directors' fees.

	Year Ended June 30,	Net Sales		Operating (Loss) Income			Total Assets		Depr. And Amort.		Capital Expenditures
Manufacturing	2013	$	15,254	$	(1,089	)	$	13,867	$	158	$	46
	2012		16,955		(390	)		13,478		207		13
Testing Services	2013		15,029		383			17,268		2,222		1,788
	2012		12,922		(1,664	)		19,210		2,222		1,543
Distribution	2013		1,355		173			514		2		1
	2012		1,075		89			420		4		-
Real Estate	2013		132		(206	)		4,173		109		3
	2012		148		(129	)		4,127		82		634
*Fabrication	2013		389		(686	)		127		-		-
Services	2012		3,111		(1,704	)		744		168		31
Corporate &	2013		-		(59	)		95		-		-
Unallocated	2012		-		(502	)		71		-		-
Total Company	2013	$	32,159	$	(1,484	)	$	36,044	$	2,491	$	1,838
	2012	$	34,211	$	(4,300	)	$	38,050	$	2,683	$	2,221

* Discontinued operations