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9. SEGMENT AND GEOGRAPHIC REPORTING | 9 Months Ended
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May 31, 2020
Segments, Geographical Areas [Abstract] |
SEGMENT AND GEOGRAPHIC REPORTING | NOTE 9: SEGMENT AND Geographic Reporting We account for segments and geographic revenues in accordance with guidance issued by the FASB. Our reportable segments are strategic business units that offer different products and services. 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 |
In addition, the Company allocates revenues to geographic areas based on the locations of its customers. 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 The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8924-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8981-108599 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8721-108599 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9031-108599 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8844-108599 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9038-108599 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -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 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9054-108599 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8657-108599 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8721-108599 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -URI http://asc.fasb.org/topic&trid=2134510 + Details
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