The Company manages its operations in two business segments which are defined as follows:  The Companys Creative Assembly subsidiary, which includes all distribution of proprietary and specialty fasteners primarily serving the heavy truck, automotive, transportation, and infrastructure industries.  The Companys PMAL subsidiary, which includes all our manufacturing of specialty ingot, electrode products, shot products, and master alloys in addition to toll conversion melting services. Segment information for the nine months ended September 30, 2019 is as follows: CAS PMAL Net revenue $ 12,751,909 $ 21,938,356 Cost of goods sold 10,449,862 17,496,875 Gross profit 2,302,047 4,441,481 Operating expenses: General and administrative expenses 1,353,878 2,026,957 Professional and consulting fees 61,039 168,120 Total operating expenses 1,414,917 2,195,077 Income before other income (expense) $ 887,130 $ 2,246,404 Below is the Segment reconciliation to total net income Income from segments above $ 3,133,534 Non-allocated expenses Interest expense (377,098 ) General and administrative expenses (366,966 ) Professional and consulting fees (29,855 ) Total non-allocated expenses (773,919 ) Income before provision for income taxes $ 2,359,615 Segment information for the three months ended September 30, 2019 is as follows: CAS PMAL Net revenue $ 4,257,862 $ 6,370,076 Cost of goods sold 3,464,840 5,312,448 Gross profit 793,022 1,057,628 Operating expenses: General and administrative expenses 395,205 583,931 Professional and consulting fees 22,113 37,134 Total operating expenses 417,318 621,065 Income before other income (expense) $ 375,704 $ 436,563 Below is the Segment reconciliation to total net income Income from segments above $ 812,267 Non-allocated expenses Interest expense (136,668 ) General and administrative expenses (99,239 ) Professional and consulting fees (9,063 ) Total non-allocated expenses (244,970 ) Income before provision for income taxes $ 567,297 Segment information for the nine months ended September 30, 2018 is as follows: CAS PMAL Net Revenue $ 8,312,577 $ 24,673,494 Cost of goods sold 6,547,851 20,195,956 Gross profit 1,764,726 4,477,538 Operating expenses: General and administrative expenses 1,271,145 1,577,183 Professional and consulting fees 54,427 154,251 Total operating expenses 1,325,572 1,731,434 Income before other income (expense) $ 439,154 $ 2,746,104 Below is the Segment reconciliation to total net income Income from segments above $ 3,185,258 Non-allocated expenses Interest expense (1,036,934 ) General and administrative expenses (373,664 ) Other income (expense) 84,882 Total non-allocated expenses (1,325,716 ) Income before provision for income taxes $ 1,859,542 Segment information for the three months ended September 30, 2018 is as follows: CAS PMAL Net Revenue $ 3,113,042 $ 7,859,348 Cost of goods sold 2,447,111 6,405,241 Gross profit 665,931 1,454,107 Operating expenses: General and administrative expenses 420,522 558,271 Professional and consulting fees 13,750 49,667 Total operating expenses 434,272 607,938 Income before other income (expense) $ 231,659 $ 846,169 Below is the Segment reconciliation to total net income Income from segments above $ 1,077,828 Non-allocated expenses Interest expense - net (308,009 ) General and administrative expenses (114,369 ) Other income (203,714 ) Total (626,092 ) Income before provision for income taxes $ 451,736 Segment asset information for the Company is as follows: September 30, 2019 December 31, 2018 PMAL assets $ 14,060,079 $ 12,982,588 CAS assets 6,417,972 4,526,530 Corporate assets 139,677 763,121 Total assets $ 20,617,728 $ 18,272,239