Segment Data and Related Information

9 Months Ended

Jun. 30, 2011

Segment Data and Related Information [Abstract]

Segment Reporting Disclosure [Text Block]

Segment Data and Related Information

We have four operating divisions and two reporting segments.

• Fiber Optics: EMCORE Digital Fiber Optics Products and EMCORE Broadband Fiber Optics Products are aggregated as a separate reporting segment, Fiber Optics. Our Fiber Optics segment offers optical components, subsystems, and systems for high-speed data and telecommunications, cable television (“CATV”), and fiber-to-the-premises (“FTTP”) networks.

• Photovoltaics: EMCORE Photovoltaics and EMCORE Solar Power are aggregated as a separate reporting segment, Photovoltaics. Our Photovoltaics segment provides products for both space and terrestrial applications. For space applications, we offer high-efficiency gallium arsenide (“GaAs”) multi-junction solar cells, covered interconnected cells (“CICs”), and solar panels. For terrestrial applications, we offer concentrating photovoltaic (“CPV”) power systems for commercial and utility scale solar applications as well as GaAs solar cells and integrated CPV components for use in other solar power concentrator systems.

We evaluate our reportable segments pursuant to ASC 280, Segment Reporting. The Company's Chief Executive Officer is the chief operating decision maker and he assesses the performance of the operating segments and allocates resources to segments based on their business prospects, competitive factors, net revenue, operating results and other non-GAAP financial ratios.

The following tables set forth the revenue and percentage of total revenue attributable to each of our reporting segments.

Segment Revenue (in thousands)	For the Three Months Ended June 30,
	2011			2010
	Revenue		% of Revenue	Revenue		% of Revenue
Fiber Optics	$	33,253	67%	$	31,483	68%
Photovoltaics	16,227		33%	15,123		32%
Total revenue	$	49,480	100%	$	46,606	100%

Segment Revenue (in thousands)	For the Nine Months Ended June 30,
	2011			2010
	Revenue		% of Revenue	Revenue		% of Revenue
Fiber Optics	$	94,737	64%	$	87,295	64%
Photovoltaics	54,068		36%	49,907		36%
Total revenue	$	148,805	100%	$	137,202	100%

The following table sets forth consolidated revenue by geographic region with revenue assigned to geographic regions based on our customers’ billing address.

Geographic Revenue (in thousands)	For the Three Months Ended June 30,
	2011			2010
	Revenue		% of Revenue	Revenue		% of Revenue
North America	$	35,554	72%	$	31,000	67%
Far East Asia	10,910		22%	12,561		27%
Europe	2,581		5%	2,868		6%
Other	435		1%	177		—%
Total revenue	$	49,480	100%	$	46,606	100%

Geographic Revenue (in thousands)	For the Nine Months Ended June 30,
	2011			2010
	Revenue		% of Revenue	Revenue		% of Revenue
North America	$	105,725	71%	$	97,496	71%
Far East Asia	34,808		23%	30,544		22%
Europe	7,187		5%	8,122		6%
Other	1,085		1%	1,040		1%
Total revenue	$	148,805	100%	$	137,202	100%

The following table sets forth our significant customers, defined as customers that represented greater than 10% of total consolidated revenue, by reporting segment.

Significant Customers	For the Three Months Ended June 30,				For the Nine Months Ended June 30,
	2011		2010		2011		2010
Fiber Optics segment:
Cisco Systems, Inc.	10	%	14	%	—		14	%
Photovoltaics segment:
Loral Space & Communications	—		—		12	%	10	%

The following table sets forth operating loss attributable to each of our reporting segments.

Statement of Operations Data (in thousands)	For the Three Months Ended June 30,						For the Nine Months Ended June 30,
	2011			2010			2011			2010
Operating loss:
Fiber Optics segment	$	(7,554	)	$	(5,000	)	$	(17,250	)	$	(15,680	)
Photovoltaics segment	(3,647		)	(3,342		)	(920		)	(3,950		)
Operating loss	$	(11,201	)	$	(8,342	)	$	(18,170	)	$	(19,630	)

The following table sets forth our significant non-cash expenses attributable to each of our reporting segments.

Segment Depreciation and Amortization   (in thousands)	For the Three Months Ended June 30,				For the Nine Months Ended June 30,
	2011		2010		2011		2010
Fiber Optics segment	1,644		1,721		4,935		5,272
Photovoltaics segment	1,289		1,309		3,968		3,994
Total depreciation and amortization	$	2,933	$	3,030	$	8,903	$	9,266

Long-lived assets consist primarily of property, plant, and equipment and also goodwill and intangible assets.  The following table sets forth long-lived assets for each of our reporting segments.

Long-lived Assets (in thousands)	As of		As of
	June 30,		September 30,
	2011		2010
Fiber Optics segment	$	28,392	$	31,175
Photovoltaics segment	44,296		45,935
Corporate division (unallocated)	1,082		1,002
Long-lived assets	$	73,770	$	78,112

As of June 30, 2011 and September 30, 2010, approximately 87% of our long-lived assets were located in the United States.