Breeze-Eastern Corporation (Breeze-Eastern) designs, develops, manufactures, sells and services lifting equipment for specialty aerospace and defense applications. The Company’s core business is aerospace and defense products. Breeze-Eastern is a designer, manufacturer, service provider, and supplier of rescue hoists and cargo hook systems. Breeze-Eastern also manufactures weapons handling systems, cargo winches, and tie-down equipment. These products are sold primarily to military and civilian agencies, and aerospace contractors. The Company has three operating segments, which it aggregates into one reportable segment. The operating segments are Hoist and Winch, Cargo Hooks, and Weapons Handling.