Segment Information

9 Months Ended

Sep. 30, 2011

Segment Information [Abstract]

Segment Information

(5) Segment Information

We are organized into five geographic operating segments based on management responsibilities. The operating segments have been aggregated (based on economic similarities, the nature of their products, end-user markets and methods of distribution) into three reportable segments: North America, Europe, and International. Reportable segment information is presented in the following table:

(In thousands)	North America		Europe			International		Reconciling Items			Consolidated Totals
Three Months Ended September 30, 2011
Sales to external customers	$	143,547	$	71,696		$	82,998	$	—		$	298,241
Intercompany sales		26,077		27,515			5,703		(59,295	)		—
Net income attributable to Mine Safety Appliances Company		18,839		1,859			6,666		(7,392	)		19,972
Nine Months Ended September 30, 2011
Sales to external customers	$	412,154	$	211,403		$	245,916	$	—		$	869,473
Intercompany sales		76,537		86,213			13,720		(176,470	)		—
Net income attributable to Mine Safety Appliances Company		44,773		5,540			20,509		(17,949	)		52,873
Three Months Ended September 30, 2010
Sales to external customers	$	111,915	$	61,539		$	68,565	$	—		$	242,019
Intercompany sales		22,987		21,242			4,450		(48,679	)		—
Net income attributable to Mine Safety Appliances Company		12,621		280			3,800		(7,098	)		9,603
Nine Months Ended September 30, 2010
Sales to external customers	$	327,803	$	174,569		$	189,254	$	—		$	691,626
Intercompany sales		61,659		64,908			11,920		(138,487	)		—
Net income (loss) attributable to Mine Safety Appliances Company		31,133		(5,483	)		11,727		(11,041	)		26,336

Reconciling items consist primarily of intercompany eliminations and items reported at the corporate level.

In 2011, we changed our segment reporting to include corporate overhead and interest expense in reconciling items. Previously, these expenses were reported in the North American, European, and International segments. Comparative 2010 amounts have been revised to conform with the current year presentation. The effect of the revisions for the three months ended September 30, 2010 improved North American, European, and International segment results by $2.2 million, $0.6 million, and $0.5 million, respectively, and reduced the results reported in Reconciling Items by corresponding amounts. The effect of the revisions for the nine months September 30, 2010 improved North American, European, and International segment results by $6.4 million, $1.8 million, and $1.5 million, respectively, and reduced the results reported in Reconciling Items by corresponding amounts.