Concentrations

3 Months Ended

Mar. 31, 2012

Concentrations [Abstract]

Concentration Risk Disclosure [Text Block]

NOTE 13 – CONCENTRATIONS

Customers

One customer of the forged rolled rings and related components segment accounted for 10% or more of the Company’s revenues during the three months ended March 31, 2012. During the three months ended March 31, 2011, one customer of the forged rolled rings and related components segment accounted for 10% or more of the Company’s revenues. The following table sets forth sales to these customers.

	Three Months Ended March 31,
Customer	2012	2011
A	*	10%
B	11%	*

*           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 three months ended March 31, 2012 and 2011.

	Three Months Ended March 31,
Supplier	2012	2011
A	22%	12%
B	23%	*
C	*	11%
D	*	16%

*           Less than 10%.