Net sales and income before income taxes by geographic area for the three and nine months ended September 30, 2023 and 2022 are outlined below. When disaggregating revenue, consideration is given to information regularly reviewed by the chief operating decision-maker to evaluate the financial performance of the operating segments and make resource allocation decisions. Substantially all foreign net sales for each of the periods are attributable to the FCEP segment.



	Three Months Ended September 30,				Nine Months Ended September 30,
Net Sales	2023		2022		2023		2022
United States	$	63,118	$	56,535	$	182,247	$	164,167
Foreign		39,100		43,112		131,985		132,488
	$	102,218	$	99,647	$	314,232	$	296,655



	Three Months Ended September 30,					Nine Months Ended September 30,
Income Before Income Taxes	2023		2022			2023			2022
United States (1)	$	350	$	(857	)	$	(3,119	)	$	1,422
Foreign		961		3,255			6,876			4,260
	$	1,311	$	2,398		$	3,757		$	5,682

(1)

Includes Corporate costs of $3,182 and $2,929 for the three months ended September 30, 2023 and 2022, respectively, and $9,959 and $8,435 for the nine months ended September 30, 2023 and 2022, respectively, which represent operating costs of the corporate office not allocated to the segments.

Net sales by product line for the three and nine months ended September 30, 2023 and 2022 were as follows:


	Three Months Ended September 30,				Nine Months Ended September 30,
	2023		2022		2023		2022
Forged and cast mill rolls	$	68,325	$	66,653	$	213,027	$	193,946
FEP		5,300		8,858		14,977		35,902
Heat exchange coils		10,068		8,532		31,808		22,483
Air handling systems		9,357		8,457		27,453		22,133
Centrifugal pumps		9,168		7,147		26,967		22,191
	$	102,218	$	99,647	$	314,232	$	296,655