NOTE 9 - SEGMENT INFORMATION

9 Months Ended

Sep. 28, 2013

Segment Reporting [Abstract]

Segment Reporting Disclosure [Text Block]

NOTE 9 – SEGMENT INFORMATION

The Engineering and Construction (“E&C”) segment provides services relating to the development, management and execution of projects requiring professional engineering and related project services primarily to the midstream and downstream sectors throughout the United States. The E&C segment includes the government services group, which provides engineering, design, installation and operation and maintenance of various government, public sector and international facilities. The Automation segment provides services related to the design, fabrication and implementation of process distributed control and analyzer systems, advanced automation, information technology, electrical and heat tracing projects primarily to the upstream and downstream sectors throughout the United States.

Sales, operating income, identifiable assets, capital expenditures and depreciation for each segment are set forth in the following table. The amount identified as Corporate includes those activities that are not allocated to the operating segments and include costs related to business development, executive functions, finance, accounting, health, safety, and environmental, human resources and information technology. The Corporate segment supports all other business segments and consists primarily of general and administrative expenses that are not allocated to those operations.  Segment information for the nine months ended September 28, 2013 and September 29, 2012 includes disposed continuing operations (Refer to Note 4).  Segment information is as follows (amounts in thousands):  

Operations Data	E&C		Automation		Corporate			Consolidated
For the Nine Months Ended September 28, 2013:
Revenue	$	112,299	$	31,410	$	—		$	143,709
Gross profit		10,782		5,733		—			16,515
SG&A		5,783		2,475		9,524			17,782
Operating income (loss)		4,999		3,258		(9,524	)		(1,267	)
Other income									405
Interest expense, net									(1,546	)
Tax expense									(227	)
Discontinued operations - net of taxes									2,935
Net income								$	300

For the Nine Months Ended September 29, 2012:
Revenue	$	131,161		$	44,644	$	—		$	175,805
Gross profit		9,874			5,578		(2,102	)		13,350
SG&A		6,684			3,186		9,431			19,301
Goodwill impairment		14,568			—		—			14,568
Operating income (loss)		(11,378	)		2,292		(11,533	)		(20,519	)
Other expense										(100	)
Interest expense, net										(1,320	)
Tax expense										(5,606	)
Discontinued operations - net of taxes										(4,779	)
Net loss									$	(32,324	)

Total Assets by Segment	September 28, 2013		December 29, 2012
Engineering and Construction	$	11,777	$	35,251
Automation		24,071		25,445
Corporate*		10,235		17,991
Consolidated	$	46,083	$	78,687

*Includes less than $0.1 million of assets held for sale from discontinued operations at December 29, 2012.