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Note 14 - Segment Reporting
 9 Months Ended
Sep. 30, 2012
Segment Reporting Disclosure [Text Block]
NOTE 14:               SEGMENT REPORTING

The Company operates through (2) segments, CVD and SDC. The CVD division is utilized for silicon, silicon germanium, silicon carbide and gallium arsenide processes. SDC is the Company’s ultra-high purity manufacturing division in Saugerties, New York. The Conceptronic division of the Company is no longer considered a segment and has been merged into the CVD division as a result of decreasing revenues coupled with the growth of CVD and SDC. The respective accounting policies of CVD and SDC are the same as those described in the summary of significant accounting policies (see Note 2). The Company evaluates performance based on several factors, of which the primary financial measure is income or (loss) before taxes.

Three Months

Ended September 30,

2012
 
CVD
   
SDC
   
Eliminations *
   
Consolidated
 
Revenue
  $ 4,024,555     $ 881,127     $ (209,273 )   $ 4,696,409  
Pretax income
    195,198       97,697               292,895  
2011
                               
Revenue
  $ 7,669,449     $ 1,394,654     $ (220,009 )   $ 8,844,094  
Pretax income
    1,272,190       162,096               1,434,286  

Nine Months

Ended September 30,

2012
 
CVD
   
SDC
   
Eliminations *
   
Consolidated
 
Revenue
  $ 16,746,884     $ 3,332,020     $ (1,133,759 )   $ 18,945,145  
Pretax income
    1,417,711       415,620               1,833,331  
2011
                               
Revenue
  $ 19,863,690     $ 4,080,332     $ (1,386,511 )   $ 22,557,511  
Pretax income
    2,982,628       526,053               3,508,681  

*All elimination entries represent intersegment revenues eliminated in consolidation for external financial reporting.