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9. SEGMENT AND GEOGRAPHIC REPORTING (Tables) | 9 Months Ended
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May 31, 2020
Segments, Geographical Areas [Abstract] |
Schedule of consolidated results from reportable segments | Results for each segment and consolidated results are as follows for the three-month periods ended May 31, 2020 and 2019 (in thousands, because of rounding numbers may not foot):
|  | Three months ended May 31, 2020 |
|  | Lancaster |  |  | Buffalo |  |  | North Carolina |  |  | Paris |  |  | Eliminations |  |  | Total |
Net revenues |  | $ | 6,728 |  |  | $ | 3,039 |  |  | $ | 1,909 |  |  | $ | 622 |  |  | $ | – |  |  | $ | 12,298 |
Income (loss) from operations |  |  | 2,518 |  |  |  | 610 |  |  |  | 414 |  |  |  | 315 |  |  |  | – |  |  |  | 3,857 |
Total assets |  |  | 57,145 |  |  |  | 10,730 |  |  |  | 14,288 |  |  |  | 19,424 |  |  |  | (40,007 | ) |  |  | 61,579 |
Capital expenditures |  |  | 7 |  |  |  | 12 |  |  |  | 13 |  |  |  | – |  |  |  | – |  |  |  | 32 |
Capitalized software costs |  |  | 494 |  |  |  | 4 |  |  |  | 32 |  |  |  | 76 |  |  |  | – |  |  |  | 606 |
Depreciation and amortization |  |  | 430 |  |  |  | 88 |  |  |  | 151 |  |  |  | 119 |  |  |  | – |  |  |  | 788 |
|  | Three months ended May 31, 2019 |
|  | Lancaster |  |  | Buffalo |  |  | North Carolina |  |  | Paris |  |  | Eliminations |  |  | Total |
Net revenues |  | $ | 6,025 |  |  | $ | 2,538 |  |  | $ | 1,374 |  |  | $ | – |  |  | $ | – |  |  | $ | 9,937 |
Income (loss) from operations |  |  | 3,044 |  |  |  | 387 |  |  |  | 451 |  |  |  | – |  |  |  | – |  |  |  | 3,882 |
Total assets |  |  | 40,130 |  |  |  | 10,147 |  |  |  | 12,927 |  |  |  | – |  |  |  | (17,702 | ) |  |  | 45,502 |
Capital expenditures |  |  | 31 |  |  |  | 8 |  |  |  | 3 |  |  |  | – |  |  |  | – |  |  |  | 42 |
Capitalized software costs |  |  | 351 |  |  |  | 27 |  |  |  | 44 |  |  |  | – |  |  |  | – |  |  |  | 422 |
Depreciation and amortization |  |  | 440 |  |  |  | 92 |  |  |  | 146 |  |  |  | – |  |  |  | – |  |  |  | 678 |
|  | Nine months ended May 31, 2020 |
|  | Lancaster |  |  | Buffalo |  |  | North Carolina |  |  | Paris |  |  | Eliminations |  |  | Total |
Net revenues |  | $ | 17,559 |  |  | $ | 8,176 |  |  | $ | 5,692 |  |  | $ | 622 |  |  | $ | – |  |  | $ | 32,049 |
Income (loss) from operations |  |  | 6,425 |  |  |  | 926 |  |  |  | 1,735 |  |  |  | 315 |  |  |  | – |  |  |  | 9,401 |
Total assets |  |  | 57,145 |  |  |  | 10,730 |  |  |  | 14,288 |  |  |  | 19,424 |  |  |  | (40,007 | ) |  |  | 61,579 |
Capital expenditures |  |  | 24 |  |  |  | 53 |  |  |  | 29 |  |  |  | – |  |  |  | – |  |  |  | 106 |
Capitalized software costs |  |  | 1,523 |  |  |  | 40 |  |  |  | 93 |  |  |  | 76 |  |  |  | – |  |  |  | 1,732 |
Depreciation and amortization |  |  | 1,301 |  |  |  | 263 |  |  |  | 451 |  |  |  | 119 |  |  |  | – |  |  |  | 2,134 |
|  | Nine months ended May 31, 2019 |
|  | Lancaster |  |  | Buffalo |  |  | North Carolina |  |  | Paris |  |  | Eliminations |  |  | Total |
Net revenues |  | $ | 15,398 |  |  | $ | 6,895 |  |  | $ | 3,652 |  |  | $ | – |  |  | $ | – |  |  | $ | 25,945 |
Income (loss) from operations |  |  | 6,614 |  |  |  | 1,093 |  |  |  | 992 |  |  |  | – |  |  |  | – |  |  |  | 8,699 |
Total assets |  |  | 40,130 |  |  |  | 10,147 |  |  |  | 12,927 |  |  |  | – |  |  |  | (17,702 | ) |  |  | 45,502 |
Capital expenditures |  |  | 34 |  |  |  | 25 |  |  |  | 16 |  |  |  | – |  |  |  | – |  |  |  | 75 |
Capitalized software costs |  |  | 1,135 |  |  |  | 93 |  |  |  | 134 |  |  |  | – |  |  |  | – |  |  |  | 1,362 |
Depreciation and amortization |  |  | 1,366 |  |  |  | 272 |  |  |  | 432 |  |  |  | – |  |  |  | – |  |  |  | 2,070 |
Schedule of geographical revenues | Geographical revenues for the three months and nine months ended May 31, 2020 and 2019 were as follows (in thousands, because of rounding numbers may not foot):
Three months ended May 31, 2020
|  | North & South America |  |  | Europe |  |  | Asia |  |  | Total |
Lancaster |  | $ | 3,401 |  |  | $ | 1,719 |  |  | $ | 1,608 |  |  | $ | 6,728 |
Buffalo |  |  | 3,039 |  |  |  | – |  |  |  | – |  |  |  | 3,039 |
North Carolina |  |  | 1,685 |  |  |  | 130 |  |  |  | 94 |  |  |  | 1,909 |
Paris |  |  | 537 |  |  |  | 85 |  |  |  | – |  |  |  | 622 |
Total |  | $ | 8,662 |  |  | $ | 1,934 |  |  | $ | 1,702 |  |  | $ | 12,298 |
Three months ended May 31, 2019
|  | North & South America |  |  | Europe |  |  | Asia |  |  | Total |
Lancaster |  | $ | 2,872 |  |  | $ | 1,497 |  |  | $ | 1,656 |  |  | $ | 6,025 |
Buffalo |  |  | 2,538 |  |  |  | – |  |  |  | – |  |  |  | 2,538 |
North Carolina |  |  | 906 |  |  |  | 363 |  |  |  | 105 |  |  |  | 1,374 |
Total |  | $ | 6,316 |  |  | $ | 1,860 |  |  | $ | 1,761 |  |  | $ | 9,937 |
Nine months ended May 31, 2020
|  | North & South America |  |  | Europe |  |  | Asia |  |  | Total |
Lancaster |  | $ | 8,555 |  |  | $ | 4,476 |  |  | $ | 4,528 |  |  | $ | 17,559 |
Buffalo |  |  | 8,176 |  |  |  | – |  |  |  | – |  |  |  | 8,176 |
North Carolina |  |  | 4,890 |  |  |  | 581 |  |  |  | 221 |  |  |  | 5,692 |
Paris |  |  | 537 |  |  |  | 85 |  |  |  | – |  |  |  | 622 |
Total |  | $ | 22,158 |  |  | $ | 5,142 |  |  | $ | 4,749 |  |  | $ | 32,049 |
Nine months ended May 31, 2019
|  | North & South America |  |  | Europe |  |  | Asia |  |  | Total |
Lancaster |  | $ | 7,059 |  |  | $ | 4,207 |  |  | $ | 4,132 |  |  | $ | 15,398 |
Buffalo |  |  | 6,895 |  |  |  | – |  |  |  | – |  |  |  | 6,895 |
North Carolina |  |  | 2,622 |  |  |  | 550 |  |  |  | 480 |  |  |  | 3,652 |
Total |  | $ | 16,576 |  |  | $ | 4,757 |  |  | $ | 4,612 |  |  | $ | 25,945 |

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- 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8813-108599 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8906-108599 + Details
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