Note 12 - Segment Reporting

9 Months Ended

Sep. 30, 2013

Segment Reporting [Abstract]

Segment Reporting Disclosure [Text Block]

NOTE 12:      SEGMENT REPORTING

The Company operates through (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.

Three Months

Ended September 30,

2013	CVD			SDC		Eliminations *			Consolidated
Revenue	$	3,368,613			1,425,304	$	(87,245	)		4,706,672
Pretax loss/income		(854,063	)		240,106					(613,957	)
2012
Revenue	$	4,024,555			881,127	$	(209,273	)		4,696,409
Pretax income		195,198			97,697					292,895

Nine Months

Ended September 30,

2013	CVD			SDC		Eliminations *			Consolidated
Revenue	$	9,824,980		$	3,473,665	$	(294,348	)	$	13,004,297
Pretax income		(979,148	)		467,328					(511,820	)
2012
Revenue	$	16,746,884		$	3,332,020	$	(1,133,759	)	$	18,945,145
Pretax income		1,417,711			415,620					1,833,331

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