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BUSINESS SEGMENTS | 12 Months Ended
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Jun. 30, 2012
Business Segments |
Note 22. BUSINESS SEGMENTS (In Thousands) | The Company operates in five segments: the testing service industry (which performs structural and electronic tests of semiconductor devices), the designing and manufacturing of equipment (which equipment tests the structural integrity of integrated circuits and other products), the distribution of various products from other manufacturers in Singapore and Southeast Asia, the fabrication services segment (which provides fabrication services in Indonesia for the oil and gas industry) and the real estate segment in China. The revenue allocated to individual countries was based on where the customers were located. The allocation of the cost of equipment, the current year investment in new equipment and depreciation expense were made on the basis of the primary purpose for which the equipment was acquired. All inter-segment sales were sales from the manufacturing segment to the testing and distribution segments. Total inter-segment sales were $519 in fiscal 2012 and $294 in fiscal 2011. Corporate assets mainly consisted of cash and prepaid expenses. Corporate expenses mainly consisted of salaries, insurance, professional expenses and directors' fees.
| Year Ended |  | Net |  |  | Operating (Loss) |  |  | Total |  |  | Depr. and |  |  | Capital |
| June 30 |  | Sales |  |  | Income |  |  | Assets |  |  | Amort. |  |  | Expenditures |
Manufacturing | 2012 |  | $ | 16,955 |  |  | $ | (390 | ) |  | $ | 13,478 |  |  | $ | 207 |  |  | $ | 13 |
| 2011 |  |  | 19,492 |  |  |  | (953 | ) |  |  | 3,161 |  |  |  | 250 |  |  |  | 151 |
Testing Services | 2012 |  |  | 12,922 |  |  |  | (1,664 | ) |  |  | 19,210 |  |  |  | 2,222 |  |  |  | 1,543 |
| 2011 |  |  | 13,126 |  |  |  | 978 |  |  |  | 26,835 |  |  |  | 2,014 |  |  |  | 3,738 |
Distribution | 2012 |  |  | 1,075 |  |  |  | 89 |  |  |  | 420 |  |  |  | 4 |  |  |  | - |
| 2011 |  |  | 955 |  |  |  | 138 |  |  |  | 275 |  |  |  | 1 |  |  |  | - |
Real Estate | 2012 |  |  | 148 |  |  |  | (129 | ) |  |  | 4,127 |  |  |  | 82 |  |  |  | 634 |
| 2011 |  |  | 1,062 |  |  |  | 761 |  |  |  | 4,584 |  |  |  | 112 |  |  |  | 3 |
Fabrication | 2012 |  |  | 3,111 |  |  |  | (1,704 | ) |  |  | 744 |  |  |  | 168 |  |  |  | 31 |
Services | 2011 |  |  | 900 |  |  |  | (987 | ) |  |  | 1,430 |  |  |  | 240 |  |  |  | 104 |
Corporate & | 2012 |  |  | - |  |  |  | (502 | ) |  |  | 71 |  |  |  | - |  |  |  | - |
Unallocated | 2011 |  |  | - |  |  |  | (523 | ) |  |  | 71 |  |  |  | - |  |  |  | - |
Total Company | 2012 |  | $ | 34,211 |  |  | $ | (4,300 | ) |  | $ | 38,050 |  |  | $ | 2,683 |  |  | $ | 2,221 |
| 2011 |  | $ | 35,535 |  |  | $ | (586 | ) |  | $ | 36,356 |  |  | $ | 2,617 |  |  | $ | 3,996 |

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- Definition The entire disclosure for the business description and basis of presentation concepts. Business description describes the nature and type of organization including but not limited to organizational structure as may be applicable to holding companies, parent and subsidiary relationships, business divisions, business units, business segments, affiliates and information about significant ownership of the reporting entity. Basis of presentation describes the underlying basis used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS). + References No definition available. + Details
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