Note 12 - Segment Reporting

3 Months Ended

Mar. 31, 2013

Segment Reporting Disclosure [Text Block]

NOTE 12:          SEGMENT REPORTING

The Company operates through two (2) segments, CVD and SDC. The CVD division is utilized for silicon, silicon germanium, silicon carbide and gallium arsenide processes. SDC is the Company’s ultra-high purity manufacturing division in Saugerties, New York. The respective accounting policies of CVD and SDC are the same as those described in the summary of significant accounting policies (see Note 2). The Company evaluates performance based on several factors, of which the primary financial measure is income or (loss) before taxes.

2013	CVD			SDC		Eliminations *			Consolidated
Revenue	$	2,691,756		$	869,689	$	(111,427	)	$	3,450,018
Pretax (loss)		(915,304	)		12,918					(902,386	)
2012
Revenue	$	6,216,999		$	1,473,941	$	(535,989	)	$	7,154,951
Pretax income		822,188			237,608					1,059,796

*All elimination entries represent intersegment revenues eliminated in consolidation for external financial reporting.