Business Segments

6 Months Ended

Mar. 31, 2012

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 table below reflects 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 March 31,					Six Months Ended March 31,
	2012		2011			2012		2011
Revenues:
Electrical Power Products	$	173,974	$	118,576		$	324,638	$	235,719
Process Control Systems		7,512		6,535			14,304		14,066
Total	$	181,486	$	125,111		$	338,942	$	249,785
Gross profit:
Electrical Power Products	$	32,533	$	23,157		$	51,526	$	47,449
Process Control Systems		1,704		1,720			3,089		3,293
Total	$	34,237	$	24,877		$	54,615	$	50,742
Depreciation and amortization:
Electrical Power Products	$	3,229	$	3,879		$	6,414	$	7,374
Process Control Systems		25		42			13		84
Total	$	3,254	$	3,921		$	6,427	$	7,458
Income before income taxes:
Electrical Power Products	$	11,665	$	3,428		$	11,644	$	7,513
Process Control Systems		311		(146	)		197		(530	)
Total	$	11,976	$	3,282		$	11,841	$	6,983