Twin Disc, Incorporated designs, manufactures and sells marine and heavy duty off-highway power transmission equipment. The Company has two reportable segments: manufacturing and distribution. The Company�s products offered include marine transmissions, surface drives, propellers and boat management systems as well as power-shift transmissions, hydraulic torque converters, power take-offs, industrial clutches and controls systems. The Company sells its products to customers primarily in the pleasure craft, commercial and military marine markets as well as in the energy and natural resources, government and industrial markets. During the fiscal year ended June 30, 2011, the Company completed the development and introduced the Express Joystick System (EJS) to the marine market. The Company�s development of its 7500 series transmission is in the final testing phase, and initial shipment of production units has begun.