Business Segments

3 Months Ended

Dec. 31, 2011

Business Segments [Abstract]

BUSINESS SEGMENTS

K. BUSINESS SEGMENTS

We manage our business through operating segments, which are comprised of two reportable business segments: Electrical Power Products and Process Control Systems. Electrical Power Products includes equipment and systems for the distribution and control of electrical energy. Process Control Systems consists principally of instrumentation, computer controls, communications and data management systems to control and manage critical processes.

The tables below reflect certain information relating to our operations by reportable segment. All revenues represent sales from unaffiliated customers. The accounting policies of the business segments are the same as those described in the summary of significant accounting policies. Corporate expenses are allocated to the operating business segments primarily based on revenues. The corporate assets are mainly cash, cash equivalents and marketable securities.

Detailed information regarding our business segments is shown below (in thousands):

	Three Months Ended December 31,
	2011			2010
Revenues:
Electrical Power Products	$	150,664		$	117,143
Process Control Systems		6,792			7,531
Total	$	157,456		$	124,674
Gross profit:
Electrical Power Products	$	18,993		$	24,292
Process Control Systems		1,385			1,573
Total	$	20,378		$	25,865
Depreciation and amortization:
Electrical Power Products	$	3,185		$	3,495
Process Control Systems		(12	)		42
Total	$	3,173		$	3,537
Income (loss) before income taxes:
Electrical Power Products	$	(21	)	$	4,085
Process Control Systems		(114	)		(384	)
Total	$	(135	)	$	3,701