XML 59 R35.htm IDEA: XBRL DOCUMENT v2.4.0.6

Segment Data (Tables)

12 Months Ended

Mar. 31, 2013

Segment Data

Schedule of business segment information

The following tables set forth our segment information (in thousands):

		Year ended March 31, 2013
		Biological Indicators			Instruments			Total
Revenues		$	21,464		$	24,971		$	46,435
Gross profit		$	12,365		$	16,497		$	28,862
Selling expenses		1,552			3,078			4,630
		$	10,813		$	13,419		24,232
Reconciling items(1)								(11,254		)
Earnings before income taxes								$	12,978

		Year ended March 31, 2012
		Biological Indicators			Instruments			Total
Revenues		$	20,422		$	19,194		$	39,616
Gross profit		$	11,236		$	12,275		$	23,511
Selling expenses		1,607			2,302			3,909
Impairment of intangible asset		—			350			350
		$	9,629		$	9,623		19,252
Reconciling items(1)								(6,921		)
Earnings before income taxes								$	12,331

		Year ended March 31, 2011
		Biological Indicators			Instruments			Total
Revenues		$	16,822		$	17,405		$	34,227
Gross profit		$	8,918		$	10,650		$	19,568
Selling expenses		1,554			2,133			3,687
		$	7,364		$	8,517		15,881
Reconciling items(1)								(6,130		)
Earnings before income taxes								$	9,751

(1) Reconciling items include general and administrative, research and development, and other expenses.

Schedule of revenues from external customers based upon locations to which product is shipped or exported

Revenues from external customers are attributed to individual countries based upon locations to which the product is shipped or exported, as follows (in thousands):

		Year ended March 31,
		2013			2012			2011
Revenues from unaffiliated customers
United States		$	28,590		$	23,770		$	21,053
Foreign		17,845			15,846			13,174
		$	46,435		$	39,616		$	34,227

Schedule of reconciliation of total assets by reportable segment to total consolidated assets

		March 31,
		2013			2012
Total assets
Biological Indicators		$	27,558		$	28,887
Instruments		31,782			13,572
Corporate and administrative		6,579			8,237
		$	65,919		$	50,696

X

- Definition

Tabular disclosure of all significant reconciling items in the reconciliation of total assets from reportable segments to the entity's consolidated assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 31

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 30

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 131

-Paragraph 32

-Subparagraph c

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name:	us-gaap_ReconciliationOfAssetsFromSegmentToConsolidatedTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of information concerning material long-lived assets (excluding financial instruments, customer relationships with financial institutions, mortgage and other servicing rights, deferred policy acquisition costs, and deferred taxes assets) located in identified geographic areas and/or the amount of revenue from external customers attributed to that country from which revenue is material. An entity may also provide subtotals of geographic information about groups of countries.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 41

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.1)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 1

-Article 5



Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 131

-Paragraph 38

-Subparagraph b(1)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name:	us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 22

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8736-108599



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 25

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8813-108599



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267



Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 131

-Paragraph 27, 28

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 30

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599



Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 21

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8721-108599

+ Details

Name:	us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_SegmentReportingAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration