Business Segments

6 Months Ended

Mar. 31, 2013

Business Segments [Abstract]

Business Segments

J.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 business segments primarily based on revenues.  The corporate assets are mainly cash and cash equivalents.

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

	Three Months Ended				Six Months Ended
	March 31,				March 31,
	2013		2012		2013		2012
Revenues:
Electrical Power Products	$	145,259	$	173,974	$	291,395	$	324,638
Process Control Systems		8,656		7,512		16,461		14,304
Total	$	153,915	$	181,486	$	307,856	$	338,942
Gross profit:
Electrical Power Products	$	29,592	$	32,533	$	61,969	$	51,526
Process Control Systems		2,123		1,704		3,530		3,089
Total	$	31,715	$	34,237	$	65,499	$	54,615
Income (loss) before income taxes:
Electrical Power Products	$	8,830	$	11,665	$	19,984	$	11,644
Process Control Systems		80		311		(120)		197
Total	$	8,910	$	11,976	$	19,864	$	11,841
Depreciation and amortization:
Electrical Power Products	$	2,328	$	3,229	$	5,381	$	6,414
Process Control Systems		20		25		40		13
Total	$	2,348	$	3,254	$	5,421	$	6,427