Concentrations

9 Months Ended

Sep. 30, 2011

Concentrations [Abstract]

Concentration Risk Disclosure [Text Block]

NOTE 14 – CONCENTRATIONS

Customers

No customer accounted for 10% or more of the Company’s revenues during the nine months ended September 30, 2011. During the nine months ended September 30, 2010, one customer of the forged rolled rings and related components segment accounted for 10% or more of the Company’s total sales.  The following table sets forth sales to the customer.

	Nine Months Ended September 30,
Customer	2011	2010
A	*	15%

*           Less than 10%.

Suppliers

The following table sets forth information as to each supplier that accounted for 10% or more of the Company’s purchases for the nine months ended September 30, 2011 and 2010.

	Nine Months Ended September 30,
Supplier	2011	2010
A	*	11%
B	13%	*
C	*	15%
D	13%	21%
E	12%	*
F	11%	*

*           Less than 10%.