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Note 17 - Business Segments | 12 Months Ended
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Jun. 30, 2025
Notes to Financial Statements |
Segment Reporting Disclosure [Text Block] | 17. BUSINESS SEGMENTS ASC Topic 280, Segment Reporting, establishes standards for reporting information about operating segments. Operating segments are defined as components of a reporting entity, the operating results of which are reviewed regularly by the chief operating decision maker (“CODM”) to make decisions about resource allocation and to assess performance. Our CODM is our Chief Executive Officer. In response to changes in our business strategy in an effort to better align with our focus areas and to streamline operations, during the first quarter of Fiscal 2025, our CODM requested changes in the information that he regularly reviews for purposes of allocating resources and assessing performance. As a result, we have updated our reporting and beginning in Fiscal 2025, we report our financial performance based on our new segments, SBS and IE, and analyze gross profit and operating income as the measure of segment profitability. We have recast certain prior period amounts to conform to the way we internally manage and monitor segment performance during Fiscal 2025. Our operating businesses are organized based on the nature of markets. The SBS segment comprises our core semiconductor back-end equipment manufacturing and testing operations that serve the semiconductor industry. Our value-added distribution business, along with our services and equipment manufacturing operations that serve various industries are being reported together in our IE segment. A detailed description of our operating segments and a mapping of our previous presentation and the new segments in the year ended June 30, 2025 can be found in the overall business strategies and business segments section of Item 1 of this Report, entitled "Business". Our CODM uses total revenue, gross profit, operating income and total assets in assessing segment performance and deciding how to allocate resources. Segment operating income includes corporate allocations. Segment revenues include sales of equipment and services by our segments. Total intersegment sales were $216 in the year ended June 30, 2025 and $769 in the year ended June 30, 2024. Certain corporate costs, including those related to legal, information technology, human resources and shared services are allocated to our segments on a combination of factors based on their relative revenues, manpower costs and fixed assets investments. The amounts related to revenue and earnings presented as "Corporate/Others & Unallocated" include the results of an immaterial real estate business that ceased to be a reportable segment in Fiscal 2025 and includes certain costs incurred at the corporate-level, including the cost of our stock compensation plans, salaries, insurance, professional expenses and directors' fees not allocated to our reportable segments. Assets presented under the Corporate/Others & Unallocated segment consisted primarily of cash and cash equivalents, prepaid expenses and investment properties. The cost of equipment, current year investment in new equipment and depreciation expense is allocated into respective reportable segments based on the primary purpose for which the equipment was acquired. 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:
|  |  |  |  |  |  | Gross |  |  | Operating |  |  |  |  |  |  |  |  |  |  |  |  |
| Year Ended |  |  |  |  |  | Profit / |  |  | Income / |  |  | Total |  |  | Depr. And |  |  | Capital |
| Jun. 30, |  | Revenue |  |  | (Loss) |  |  | (Loss) |  |  | Assets |  |  | Amort. |  |  | Expenditures |
Semiconductor Back-End Solutions | 2025 |  | $ | 24,682 |  |  | $ | 6,766 |  |  | $ | 411 |  |  | $ | 23,114 |  |  | $ | 2,437 |  |  | $ | 867 |
| 2024 |  | $ | 30,111 |  |  | $ | 8,376 |  |  | $ | 1,095 |  |  | $ | 23,418 |  |  | $ | 4,056 |  |  | $ | 542 |
Industrial Electronics | 2025 |  |  | 11,756 |  |  | $ | 2,412 |  |  | $ | 236 |  |  | $ | 6,659 |  |  | $ | 236 |  |  | $ | 100 |
| 2024 |  |  | 12,176 |  |  | $ | 2,432 |  |  | $ | 509 |  |  | $ | 6,439 |  |  | $ | 210 |  |  | $ | - |
Corporate/Others & Unallocated | 2025 |  |  | 35 |  |  | $ | (34 | ) |  | $ | (393 | ) |  | $ | 11,295 |  |  | $ | 68 |  |  | $ | - |
| 2024 |  |  | 25 |  |  | $ | (46 | ) |  | $ | (511 | ) |  | $ | 12,683 |  |  | $ | 75 |  |  | $ | - |
Total Company | 2025 |  | $ | 36,473 |  |  | $ | 9,144 |  |  | $ | 254 |  |  | $ | 41,068 |  |  | $ | 2,741 |  |  | $ | 967 |
| 2024 |  | $ | 42,312 |  |  | $ | 10,762 |  |  | $ | 1,093 |  |  | $ | 42,540 |  |  | $ | 4,341 |  |  | $ | 542 |
Management periodically evaluates the ongoing contributions of each of its business segments to its current and future revenue and prospects. As a result, it may divest one or more business segments in the future to enable management to concentrate on segments where it anticipates opportunities for future revenue growth, thereby maximizing shareholder value.

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- Definition The entire disclosure for reporting segments including data and tables. 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