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Note 14 - Business Segments | 9 Months Ended
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Mar. 31, 2023
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 $64 and $733 for the three and nine months ended March 31, 2023, as compared to $232 and $1,052 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 nine months ended March 31, 2023, and March 31, 2022: Business Segment Information:
| Nine Months |  |  |  |  |  | Operating |  |  |  |  |  |  |  |  |  |  |  |  |
| Ended |  |  |  |  | Income / |  |  | Total |  |  | Depr. And |  |  | Capital |
| Mar. 31, |  | Revenue |  |  | (Loss) |  |  | Assets |  |  | Amort. |  |  | Expenditures |
Manufacturing | 2023 |  | $ | 11,592 |  |  | $ | 373 |  |  | $ | 15,056 |  |  | $ | 365 |  |  | $ | 18 |
| 2022 |  | $ | 10,187 |  |  | $ | 108 |  |  | $ | 14,204 |  |  | $ | 318 |  |  | $ | 103 |
Testing Services | 2023 |  |  | 17,709 |  |  |  | 1,445 |  |  |  | 26,522 |  |  |  | 3,218 |  |  |  | 4,033 |
| 2022 |  |  | 13,983 |  |  |  | 999 |  |  |  | 24,030 |  |  |  | 1,884 |  |  |  | 1,040 |
Distribution | 2023 |  |  | 4,855 |  |  |  | 633 |  |  |  | 1,283 |  |  |  | - |  |  |  | - |
| 2022 |  |  | 8,038 |  |  |  | 1,107 |  |  |  | 1,601 |  |  |  | - |  |  |  | - |
Real Estate | 2023 |  |  | 15 |  |  |  | (76 | ) |  |  | 1,872 |  |  |  | 58 |  |  |  | - |
| 2022 |  |  | 23 |  |  |  | (86 | ) |  |  | 1,730 |  |  |  | 61 |  |  |  | 1 |
Corporate & Unallocated | 2023 |  |  | - |  |  |  | (276 | ) |  |  | 641 |  |  |  | - |  |  |  | 26 |
| 2022 |  |  | - |  |  |  | (632 | ) |  |  | 238 |  |  |  | - |  |  |  | - |
Total Company | 2023 |  | $ | 34,171 |  |  | $ | 2,099 |  |  | $ | 45,374 |  |  | $ | 3,641 |  |  | $ | 4,077 |
| 2022 |  | $ | 32,231 |  |  | $ | 1,496 |  |  | $ | 41,803 |  |  | $ | 2,263 |  |  | $ | 1,144 |
The following segment Information is unaudited for the three months ended March 31, 2023, and March 31, 2022: Business Segment Information:
| Three Months |  |  |  |  |  | Operating |  |  |  |  |  |  |  |  |  |  |  |  |
| Ended |  |  |  |  | Income / |  |  | Total |  |  | Depr. And |  |  | Capital |
| Mar. 31, |  | Revenue |  |  | (Loss) |  |  | Assets |  |  | Amort. |  |  | Expenditures |
Manufacturing | 2023 |  | $ | 2,963 |  |  | $ | (104 | ) |  | $ | 15,056 |  |  | $ | 135 |  |  | $ | 3 |
| 2022 |  | $ | 3,097 |  |  | $ | (145 | ) |  | $ | 14,204 |  |  | $ | 110 |  |  | $ | 8 |
Testing Services | 2023 |  |  | 5,697 |  |  |  | 37 |  |  |  | 26,522 |  |  |  | 1,343 |  |  |  | 66 |
| 2022 |  |  | 4,417 |  |  |  | (124 | ) |  |  | 24,030 |  |  |  | 633 |  |  |  | 341 |
Distribution | 2023 |  |  | 1,179 |  |  |  | 151 |  |  |  | 1,283 |  |  |  | - |  |  |  | - |
| 2022 |  |  | 3,620 |  |  |  | 576 |  |  |  | 1,601 |  |  |  | (2 | ) |  |  | - |
Real Estate | 2023 |  |  | 3 |  |  |  | (34 | ) |  |  | 1,872 |  |  |  | 20 |  |  |  | - |
| 2022 |  |  | 4 |  |  |  | (35 | ) |  |  | 1,730 |  |  |  | 20 |  |  |  | - |
Corporate & Unallocated | 2023 |  |  | - |  |  |  | (87 | ) |  |  | 641 |  |  |  | - |  |  |  | 14 |
| 2022 |  |  | - |  |  |  | (402 | ) |  |  | 238 |  |  |  | - |  |  |  | - |
Total Company | 2023 |  | $ | 9,842 |  |  | $ | (37 | ) |  | $ | 45,374 |  |  | $ | 1,498 |  |  | $ | 83 |
| 2022 |  | $ | 11,138 |  |  |  | (130 | ) |  |  | 41,803 |  |  |  | 761 |  |  |  | 349 |

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