Reportable Segment Information

9 Months Ended

Jun. 30, 2022

Segment Reporting [Abstract]

Reportable Segment Information

11. Reportable Segment Information

Our two reportable segments are as follows:

Semiconductor – We design, manufacture, sell and service thermal processing equipment and related controls for use by leading semiconductor manufacturers, and in electronics, automotive and other industries.

Material and Substrate – We produce consumables and machinery for lapping (fine abrading) and polishing of materials, such as sapphire substrates, optical components, silicon wafers, numerous types of crystal materials, ceramics and metal components.

Information concerning our reportable segments is as follows, in thousands:

	Three Months Ended June 30,						Nine Months Ended June 30,
	2022			2021			2022			2021
Net Revenues:
Semiconductor	$	15,135		$	19,501		$	61,484		$	52,195
Material and Substrate		4,829			3,599			12,499			8,670
	$	19,964		$	23,100		$	73,983		$	60,865
Operating income (loss):
Semiconductor	$	10,521		$	2,114		$	16,246		$	5,976
Material and Substrate		1,156			333			1,991			14
Non-segment related		(2,115	)		(1,243	)		(4,840	)		(3,561	)
	$	9,562		$	1,204		$	13,397		$	2,429

	June 30, 2022		September 30, 2021
Identifiable Assets:
Semiconductor	$	74,165	$	70,631
Material and Substrate		21,286		19,541
Non-segment related*		35,255		26,741
	$	130,706	$	116,913

* Non-segment related assets include cash, property, and other assets.

Goodwill and other long-lived assets

We review our long-lived assets, including goodwill, for impairment at least annually in our fourth quarter or whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Additional information on impairment testing of long-lived assets, intangible assets and goodwill can be found in Notes 1 and 10 of our Annual Report on Form 10-K for the year ended September 30, 2021.