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Note 14 - Business Segments | 6 Months Ended
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Dec. 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 the primary purpose for which the equipment was acquired. Corporate expenses are allocated to the four segments on a combination of factors involving revenue, manpower costs and fixed assets investments, except the Malaysia and China operations, which is calculated based on actual sales. The following segment information table includes segment operating income or loss after including corporate expense allocated to the segments, which gets eliminated in the consolidation. The following segment Information is unaudited for the six months ended December 31, 2023, and December 31, 2022: Business Segment Information:
| Six Months |  |  |  |  |  | Operating |  |  |  |  |  |  |  |  |  |  |  |  |
| Ended |  | Net |  |  | Income / |  |  | Total |  |  | Depr. And |  |  | Capital |
| Dec. 31, |  | Revenue |  |  | (Loss) |  |  | Assets |  |  | Amort. |  |  | Expenditures |
Manufacturing | 2023 |  | $ | 7,675 |  |  | $ | 149 |  |  | $ | 19,242 |  |  | $ | 214 |  |  | $ | 38 |
| 2022 |  | $ | 8,629 |  |  | $ | 477 |  |  | $ | 15,345 |  |  | $ | 230 |  |  | $ | 15 |
Testing Services | 2023 |  |  | 9,810 |  |  |  | (280 | ) |  |  | 22,690 |  |  |  | 2,507 |  |  |  | 120 |
| 2022 |  |  | 12,012 |  |  |  | 1,129 |  |  |  | 27,757 |  |  |  | 1,875 |  |  |  | 3,967 |
Distribution | 2023 |  |  | 4,670 |  |  |  | 646 |  |  |  | 1,976 |  |  |  | - |  |  |  | - |
| 2022 |  |  | 3,676 |  |  |  | 482 |  |  |  | 1,437 |  |  |  | - |  |  |  | - |
Real Estate | 2023 |  |  | 13 |  |  |  | (53 | ) |  |  | 2,502 |  |  |  | 36 |  |  |  | - |
| 2022 |  |  | 12 |  |  |  | (42 | ) |  |  | 1,580 |  |  |  | 38 |  |  |  | - |
Corporate & Unallocated | 2023 |  |  | - |  |  |  | 214 |  |  |  | 188 |  |  |  | 27 |  |  |  | - |
| 2022 |  |  | - |  |  |  | 90 |  |  |  | 77 |  |  |  | - |  |  |  | 12 |
Total Company | 2023 |  | $ | 22,168 |  |  | $ | 676 |  |  | $ | 46,598 |  |  | $ | 2,784 |  |  | $ | 158 |
| 2022 |  | $ | 24,329 |  |  | $ | 2,136 |  |  | $ | 46,196 |  |  | $ | 2,143 |  |  | $ | 3,994 |
The following segment Information is unaudited for the three months ended December 31, 2023, and December 31, 2022: Business Segment Information:
| Three Months |  |  |  |  |  | Operating |  |  |  |  |  |  |  |  |  |  |  |  |
| Ended |  | Net |  |  | Income / |  |  | Total |  |  | Depr. And |  |  | Capital |
| Dec. 31, |  | Revenue |  |  | (Loss) |  |  | Assets |  |  | Amort. |  |  | Expenditures |
Manufacturing | 2023 |  | $ | 4,790 |  |  | $ | 191 |  |  | $ | 19,242 |  |  | $ | 101 |  |  | $ | 19 |
| 2022 |  | $ | 5,044 |  |  | $ | 301 |  |  | $ | 15,345 |  |  | $ | 99 |  |  | $ | 15 |
Testing Services | 2023 |  |  | 4,646 |  |  |  | (152 | ) |  |  | 22,690 |  |  |  | 1,181 |  |  |  | 62 |
| 2022 |  |  | 5,648 |  |  |  | 547 |  |  |  | 27,757 |  |  |  | 1,111 |  |  |  | 2,811 |
Distribution | 2023 |  |  | 2,760 |  |  |  | 401 |  |  |  | 1,976 |  |  |  | - |  |  |  | - |
| 2022 |  |  | 1,694 |  |  |  | 217 |  |  |  | 1,437 |  |  |  | - |  |  |  | - |
Real Estate | 2023 |  |  | 6 |  |  |  | (27 | ) |  |  | 2,502 |  |  |  | 18 |  |  |  | - |
| 2022 |  |  | 4 |  |  |  | (28 | ) |  |  | 1,580 |  |  |  | 20 |  |  |  | - |
Corporate & Unallocated | 2023 |  |  |  |  |  |  | 264 |  |  |  | 188 |  |  |  | 15 |  |  |  | - |
| 2022 |  |  | - |  |  |  | 32 |  |  |  | 77 |  |  |  | 6 |  |  |  | 12 |
Total Company | 2023 |  | $ | 12,202 |  |  | $ | 677 |  |  | $ | 46,598 |  |  | $ | 1,315 |  |  | $ | 81 |
| 2022 |  | $ | 12,390 |  |  | $ | 1,069 |  |  | $ | 46,196 |  |  | $ | 1,236 |  |  | $ | 2,838 |
Management is currently evaluating the ongoing contributions of each of its business segments to its current and future revenue and prospects, including its testing segment. As a result, it may divest one or more business segments in the future, including its testing segment, to enable management to concentrate on segments where it anticipates opportunities for future revenue growth, thereby maximizing shareholder value.

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