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Note 14 - Business Segments | 6 Months Ended
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Dec. 31, 2022
Notes to Financial Statements |
Segment Reporting Disclosure [Text Block] | 14. BUSINESS SEGMENTS The Company operated in four segments; the testing service industry (which performs structural and electronic tests of semiconductor devices), the designing and manufacturing of equipment (assembly of equipment that tests the structural integrity of integrated circuits and other products), distribution of various products from other manufacturers in Singapore and Asia and the real estate segment in China. The cost of equipment, current year investment in new equipment and depreciation expense are allocated into respective segments based on primary purpose for which the equipment was acquired. All intersegment sales were sales from the manufacturing segment to the testing and distribution segment. Total intersegment sales were $115 and $669 for three and six months ended December 31, 2022, as compared to $232 and $820 for the same period in fiscal 2022. Corporate assets consisted primarily of cash and prepaid expenses. Corporate expenses consisted primarily of stock option expense, salaries, insurance, professional expenses and directors' fees. Corporate expenses are allocated to the four segments on a predetermined fixed amount calculated based on the annual budgeted sales, except the Malaysia operation, which is calculated based on actual sales. The following segment information table includes segment operating income or loss after including corporate expenses allocated to the segments, which gets eliminated in the consolidation. The following segment Information is unaudited for the six months ended December 31, 2022, and December 31, 2021: Business Segment Information:
| Six Months |  |  |  |  |  | Operating |  |  |  |  |  |  |  |  |  |  |  |  |
| Ended |  | Net |  |  | Income / |  |  | Total |  |  | Depr. And |  |  | Capital |
| Dec. 31, |  | Revenue |  |  | (Loss) |  |  | Assets |  |  | Amort. |  |  | Expenditures |
Manufacturing | 2022 |  | $ | 8,629 |  |  | $ | 477 |  |  | $ | 15,345 |  |  | $ | 230 |  |  | $ | 15 |
| 2021 |  | $ | 7,090 |  |  | $ | 252 |  |  | $ | 14,799 |  |  | $ | 208 |  |  | $ | 95 |
Testing Services | 2022 |  |  | 12,012 |  |  |  | 1,129 |  |  |  | 27,757 |  |  |  | 1,875 |  |  |  | 3,967 |
| 2021 |  |  | 9,566 |  |  |  | 1,124 |  |  |  | 24,546 |  |  |  | 1,251 |  |  |  | 699 |
Distribution | 2022 |  |  | 3,676 |  |  |  | 482 |  |  |  | 1,437 |  |  |  | - |  |  |  | - |
| 2021 |  |  | 4,418 |  |  |  | 531 |  |  |  | 1,850 |  |  |  | 2 |  |  |  | - |
Real Estate | 2022 |  |  | 12 |  |  |  | (42 | ) |  |  | 1,580 |  |  |  | 38 |  |  |  | - |
| 2021 |  |  | 19 |  |  |  | (51 | ) |  |  | 1,283 |  |  |  | 41 |  |  |  | 1 |
Corporate & Unallocated | 2022 |  |  | - |  |  |  | 90 |  |  |  | 77 |  |  |  | - |  |  |  | 12 |
| 2021 |  |  | - |  |  |  | (230 | ) |  |  | 74 |  |  |  | - |  |  |  | - |
Total Company | 2022 |  | $ | 24,329 |  |  | $ | 2,136 |  |  | $ | 46,196 |  |  | $ | 2,143 |  |  | $ | 3,994 |
| 2021 |  | $ | 21,093 |  |  | $ | 1,626 |  |  | $ | 42,552 |  |  | $ | 1,502 |  |  | $ | 795 |
The following segment Information is unaudited for the three months ended December 31, 2022, and December 31, 2021: Business Segment Information:
| Three Months |  |  |  |  |  | Operating |  |  |  |  |  |  |  |  |  |  |  |  |
| Ended |  | Net |  |  | Income / |  |  | Total |  |  | Depr. And |  |  | Capital |
| Dec. 31, |  | Revenue |  |  | (Loss) |  |  | Assets |  |  | Amort. |  |  | Expenditures |
Manufacturing | 2022 |  | $ | 5,044 |  |  | $ | 301 |  |  | $ | 15,345 |  |  | $ | 99 |  |  | $ | 15 |
| 2021 |  | $ | 3,528 |  |  |  | (48 | ) |  |  | 14,799 |  |  |  | 104 |  |  |  | 35 |
Testing Services | 2022 |  |  | 5,648 |  |  |  | 547 |  |  |  | 27,757 |  |  |  | 1,111 |  |  |  | 2,811 |
| 2021 |  |  | 4,966 |  |  |  | 588 |  |  |  | 24,546 |  |  |  | 644 |  |  |  | 322 |
Distribution | 2022 |  |  | 1,694 |  |  |  | 217 |  |  |  | 1,437 |  |  |  | - |  |  |  | - |
| 2021 |  |  | 2,420 |  |  |  | 277 |  |  |  | 1,850 |  |  |  | - |  |  |  | - |
Real Estate | 2022 |  |  | 4 |  |  |  | (28 | ) |  |  | 1,580 |  |  |  | 20 |  |  |  | - |
| 2021 |  |  | 8 |  |  |  | (28 | ) |  |  | 1,283 |  |  |  | 21 |  |  |  | - |
Corporate & Unallocated | 2022 |  |  | - |  |  |  | 32 |  |  |  | 77 |  |  |  | 6 |  |  |  | 12 |
| 2021 |  |  | - |  |  |  | (133 | ) |  |  | 74 |  |  |  | - |  |  |  | - |
Total Company | 2022 |  | $ | 12,390 |  |  | $ | 1,069 |  |  | $ | 46,196 |  |  | $ | 1,236 |  |  | $ | 2,838 |
| 2021 |  | $ | 10,922 |  |  |  | 656 |  |  |  | 42,552 |  |  |  | 769 |  |  |  | 357 |

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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 https://asc.fasb.org/extlink&oid=126901519&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 https://asc.fasb.org/extlink&oid=126901519&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 https://asc.fasb.org/extlink&oid=126901519&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 https://asc.fasb.org/extlink&oid=126901519&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 https://asc.fasb.org/extlink&oid=126901519&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 https://asc.fasb.org/extlink&oid=126901519&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 https://asc.fasb.org/extlink&oid=126901519&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 https://asc.fasb.org/extlink&oid=126901519&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 https://asc.fasb.org/extlink&oid=126901519&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 https://asc.fasb.org/extlink&oid=126901519&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 https://asc.fasb.org/extlink&oid=126901519&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 https://asc.fasb.org/extlink&oid=126901519&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 https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -URI https://asc.fasb.org/topic&trid=2134510 + Details
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