Orbital Infrastructure (OIGBQ) 10-Q 9 Nov 15 2015 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Nov. 06, 2015
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Entity Registrant Name	CUI Global, Inc.
Entity Central Index Key	1,108,967
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Trading Symbol	CUI
Entity Common Stock, Shares Outstanding		20,805,241

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Current Assets:
Cash and cash equivalents	$ 6,236	$ 11,704
Short-term investments held to maturity	500	11,160
Trade accounts receivable, net of allowance of $258 and $254, respectively	14,400	9,980
Inventories, net of allowance of $476 and $394, respectively	11,060	6,841
Costs in excess of billings	2,310	1,889
Prepaid expenses and other	3,247	1,552
Total current assets	37,753	43,126
Property and equipment, less accumulated depreciation of $3,460 and $2,877 respectively	11,935	7,793
Goodwill	21,736	21,887
Other intangible assets, less accumulated amortization of $8,722 and $6,986, respectively	19,334	19,785
Investment - equity method	385	332
Deposits and other	66	131
Total assets	91,209	93,054
Current Liabilities:
Accounts payable	5,514	3,834
Mortgage note payable, current portion	84	81
Capital lease obligation, current portion	46	33
Accrued expenses	4,112	3,161
Billings in excess of costs	2,404	3,624
Unearned revenue	3,406	1,622
Total current liabilities	15,566	12,355
Long term mortgage note payable, less current portion	3,460	3,523
Long term notes payable, related party	5,304	5,304
Capital lease obligation, less current portion	33	74
Derivative liability	645	600
Deferred tax liabilities, net	4,756	5,096
Other long-term liabilities	341	132
Total liabilities	$ 30,105	$ 27,084
Commitments and contingencies
Stockholders' Equity:
Common stock, par value $0.001; 325,000,000 shares authorized; 20,805,241 shares issued and outstanding at September 30, 2015 and 20,747,740 shares issued and outstanding at December 31, 2014	$ 21	$ 21
Additional paid-in capital	149,128	148,398
Accumulated deficit	(87,356)	(82,717)
Accumulated other comprehensive income (loss)	(689)	268
Total stockholders' equity	61,104	65,970
Total liabilities and stockholders' equity	$ 91,209	$ 93,054

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Trade accounts receivable, allowance	$ 258	$ 254
Inventory allowance	476	394
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	3,460	2,877
Finite-Lived Intangible Assets, Accumulated Amortization	$ 8,722	$ 6,986
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	325,000,000	325,000,000
Common stock, shares issued	20,805,241	20,747,740
Common stock, shares outstanding	20,805,241	20,747,740

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Revenues:
Total revenue	$ 24,928	$ 21,377	$ 64,753	$ 57,491
Cost of revenues	15,548	13,369	40,830	34,782
Gross profit	9,380	8,008	23,923	22,709
Operating expenses:
Selling, general and administrative	7,941	6,843	24,522	19,487
Depreciation and amortization	673	1,066	2,317	3,195
Research and development	532	359	1,506	1,005
Bad debt	67	18	204	(60)
Total operating expenses	9,213	8,286	28,549	23,627
Income (loss) from operations	167	(278)	(4,626)	(918)
Other income (expense)	(305)	(8)	(116)	(29)
Interest expense	(109)	(127)	(318)	(380)
Loss before taxes	(247)	(413)	(5,060)	(1,327)
Income tax benefit	(188)	(64)	(421)	(424)
Net loss	$ (59)	$ (349)	$ (4,639)	$ (903)
Basic and diluted weighted average common and common equivalent shares outstanding	20,802,217	20,673,862	20,787,536	20,630,227
Basic and diluted (loss) per common share	$ 0	$ (0.02)	$ (0.22)	$ (0.04)

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Income and Loss - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Net (loss)	$ (59)	$ (349)	$ (4,639)	$ (903)
Other comprehensive income (loss)
Foreign currency translation adjustment	(1,253)	(1,335)	(957)	(391)
Comprehensive income (loss)	$ (1,312)	$ (1,684)	$ (5,596)	$ (1,294)

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Changes in Stockholders' Equity - 9 months ended Sep. 30, 2015 - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Income (Loss)
Balance at Dec. 31, 2014	$ 65,970	$ 21	$ 148,398	$ (82,717)	$ 268
Balance (in shares) at Dec. 31, 2014		20,747,740
Options granted for services and compensation	368	$ 0	368	0	0
Common stock issued for exercises of options	0	$ 0	0	0	0
Common stock issued for exercises of options (in shares)		122
Common stock issued for compensation, services, and royalty payments	362	$ 0	362	0	0
Common stock issued for compensation, services, and royalty payments (in shares)		57,379
Net loss for the period ended September 30, 2015	(4,639)	$ 0	0	(4,639)	0
Other comprehensive loss	(957)	0	0	0	(957)
Balance at Sep. 30, 2015	$ 61,104	$ 21	$ 149,128	$ (87,356)	$ (689)
Balance (in shares) at Sep. 30, 2015		20,805,241

Condensed Consolidated Stateme7

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (4,639)	$ (903)
Adjustments to reconcile net (loss) to net cash provided by (used in) operating activities:
Depreciation	610	617
Amortization of intangibles	1,869	2,764
Amortization of investment premiums and discounts	15	53
Stock and options issued for compensation, royalties and services	740	1,517
Unrealized loss on derivative	45	92
Non-cash earnings on equity method investment	(53)	(56)
Provision for (credit to) bad debt expense and returns allowances	204	(35)
Deferred income taxes	(288)	(516)
Impairment of intangible asset	3	0
Inventory reserve	85	(56)
Loss on disposal of assets	0	5
(Increase) decrease in operating assets:
Trade accounts receivable	(4,767)	(1,333)
Inventory	(2,248)	(266)
Costs in excess of billings	(467)	544
Prepaid expenses and other current assets	(1,655)	(656)
Deposits and other assets	61	(5)
Increase (decrease) in operating liabilities:
Accounts payable	1,904	927
Accrued expenses	647	599
Unearned revenue	1,857	197
Billings in excess of costs	(1,146)	(2,266)
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	(7,223)	1,223
CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisition of a business, net of contingent consideration (Note 10)	(4,285)	0
Purchase of property and equipment	(4,440)	(724)
Investments in other intangible assets	(226)	(120)
Purchase of short term investments held to maturity	0	(10,810)
Maturities of short term investments held to maturity	10,645	11,192
Receipts from deferred property grant	225	0
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES	1,919	(462)
CASH FLOWS FROM FINANCING ACTIVITIES:
Payments on capital lease obligations	(26)	(96)
Payments on notes and loans payable	(60)	(57)
NET CASH (USED IN) FINANCING ACTIVITIES	(86)	(153)
Effect of exchange rate changes on cash	(78)	(84)
Net (decrease) increase in cash and cash equivalents	(5,468)	524
Cash and cash equivalents at beginning of period	11,704	16,576
CASH AND CASH EQUIVALENTS AT END OF PERIOD	6,236	17,100
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Income taxes paid	34	238
Interest paid	375	382
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES:
Common stock issued for royalties payable pursuant to product agreements, related party	22	18
Contingent consideration recorded in acquisition	216	0
Capital leases	0	78
Common stock issued for prepaid consulting services	63	0
Deferred property grant receivable and reduction in property and equipment	$ 150	$ 0

NATURE OF OPERATIONS AND BASIS

NATURE OF OPERATIONS AND BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
NATURE OF OPERATIONS AND BASIS OF PRESENTATION	NATURE OF OPERATIONS AND BASIS OF PRESENTATION CUI Global, Inc. (CUI Global) is a platform company dedicated to maximizing shareholder value through the acquisition, development and commercialization of new, innovative technologies. Through its subsidiaries (CUI, Inc., CUI-Canada, Inc., CUI Japan, Orbital Gas Systems Limited and Orbital Gas Systems, North America, Inc.), CUI Global (combined “The Company”) has built a diversified portfolio of industry leading technologies that touch many markets. Since its inception in 1989, CUI Inc. (CUI) has been delivering quality products, extensive application solutions and superior personal service. CUI's solid customer commitment and honest corporate message are a hallmark in the industry. CUI’s capabilities and extensive contacts throughout Asia, allows CUI Global to continue to identify, acquire and commercialize new proprietary technologies. CUI Global will use CUI’s market partners and global distribution capabilities to bring other products to market, including the Novum and Solus power products, and other proprietary devices, described below. CUI’s testing and R&D capabilities allow CUI Global to commercialize and prototype its products more efficiently and economically. CUI, Inc. and CUI Japan offer electronic components including connectors, speakers, buzzers and control solutions including encoders and sensors; power solutions and test and measurement devices. These offerings provide a technology architecture that addresses power and related accessories as well as test and measurement capabilities to industries ranging from consumer electronics to defense and alternative energy. On March 5, 2015, the Company closed on an Asset Purchase Agreement to acquire certain assets and assumed certain liabilities of Tectrol, Inc., a Toronto, Canada corporation. As a part of this acquisition strategy, CUI Global, Inc. formed a wholly owned Canadian corporate subsidiary, CUI-Canada, Inc. (CUI Canada), to receive these acquired assets and liabilities. CUI Canada operations include the design and manufacture assembly of electronic power conversion devices such as AC/DC power supplies, DC/DC power supplies, linear power supplies and uninterruptable power supplies. Sales of products produced by CUI Canada will be marketed and sold through existing CUI, Inc. sales channels as well as to existing Tectrol customers (See Note 10, “Acquisition,” of the Notes to the Condensed Consolidated Financial Statements for additional information about the Company’s acquisition of CUI Canada). Orbital Gas Systems Limited (Orbital), is a United Kingdom-based provider of natural gas infrastructure and advanced technology, including metering, odorization, remote telemetry units (“RTU”) and a diverse range of personalized gas engineering solutions to the gas utilities, power generation, emissions, manufacturing and automotive industries. The GasPT2 technology products are sold through Orbital. In January 2015, CUI Global formed and opened Orbital Gas Systems, North America, a wholly owned subsidiary, to represent the gas segment in the North American market. CUI Properties, LLC owns the CUI Global headquarters facility located in Tualatin, Oregon and is included in the consolidation of the Company. The accompanying interim unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules and regulations of the United States Securities and Exchange Commission for interim financial information, which includes condensed consolidated financial statements. Accordingly, they do not include all the information and notes necessary for a comprehensive presentation of financial position and results of operations and should be read in conjunction with the Annual Report, Form 10-K for the year ended December 31, 2014. It is management's opinion that all material adjustments (consisting of normal recurring adjustments) have been made, which are necessary for a fair financial statement presentation. Significant intercompany accounts and transactions have been eliminated in consolidation. The results for the interim period are not necessarily indicative of the results to be expected for the year ending December 31, 2015. The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported Certain amounts from the prior periods have been reclassified to the current period presentation including, for the year ended December 31, 2014, $ 1.9 $ 0.3 88 . For the three months and nine months ended September 30, 2014, $ 36 83 0.2 0.1 from acquisitions of property and equipment as a result of the product certification and software reclassifications

INVENTORY

INVENTORY	9 Months Ended
	Sep. 30, 2015
Inventory Disclosure [Abstract]
INVENTORY	2. INVENTORY Inventories consist of finished and un-finished products and are stated at the lower of cost or market; using the first-in, first-out (FIFO) method. September 30, December 31, 2015 2014 Raw materials $ 3,143 $ 1,625 Work-in -process 936 - Finished goods 7,457 5,610 Inventory reserves (476) (394) Total inventories $ 11,060 $ 6,841

GOODWILL AND INDEFINITE-LIVED I

GOODWILL AND INDEFINITE-LIVED INTANGIBLES	9 Months Ended
	Sep. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INDEFINITE-LIVED INTANGIBLES	3. GOODWILL AND INDEFINITE-LIVED INTANGIBLES The Company tests for goodwill impairment in the second quarter of each year and whenever events or circumstances indicate that the carrying amount of the asset exceeds its fair value and may not be recoverable. In accordance with its policies, the Company performed a qualitative assessment of goodwill at May 31, 2015, and determined there was no impairment of goodwill. As detailed in ASC 350-20-35-3A, in performing its testing for goodwill, management completes a qualitative analysis to determine whether it was more likely than not that the fair value of a reporting unit is less than its carrying amount, including goodwill. To complete this review, management follows the steps in ASC 350-20-35-3C to evaluate the fair values of the goodwill and considers all known events and circumstances that might trigger an impairment of goodwill. Through these reviews, management concluded that there were no events or circumstances that triggered an impairment (and there was no expectation that a reporting unit or a significant portion of a reporting unit would be sold or otherwise disposed of in the following year), therefore, no further analysis was necessary to prepare for goodwill impairment beyond the steps in ASC 350-20-35-3C in accordance with ASU 2011-08. Power and Electro - Mechanical Gas Other Total Balance, December 31, 2014 $ 13,021 $ 8,866 $ - $ 21,887 CUI - Canada, Inc. acquisition 64 - - 64 Currency translation adjustments (5) (210) - (215) Balance, September 30, 2015 $ 13,080 $ 8,656 $ - $ 21,736 The Company also tests for impairment of indefinite-lived intangible assets in the second quarter of each year and when events or circumstances indicate that the carrying amount of the intangible assets exceeds its fair value and may not be recoverable. The Company performed a qualitative assessment of impairment for indefinite-lived assets at May 31, 2015 following the guidance in ASC 350-30-35-18A and 18B and determined there to be no impairment. Indefinite-lived intangibles were $ 7.3

INVESTMENT - EQUITY METHOD

INVESTMENT - EQUITY METHOD	9 Months Ended
	Sep. 30, 2015
Equity Method Investments and Joint Ventures [Abstract]
INVESTMENT - EQUITY METHOD	4. INVESTMENT – EQUITY METHOD The Company owns 352,589 common shares (representing an 8.94% interest through March 31, 2014 and 8.50% thereafter) in Test Products International, Inc., hereafter referred to as TPI. TPI is a provider of handheld test and measurement equipment. Under the equity method, investments are carried at cost, plus or minus the Company’s proportionate share, based on present ownership interests, of: (a) the investee’s profit or loss after the date of acquisition; (b) changes in the Company’s equity that have not been recognized in the investee’s profit or loss; and (c) certain other adjustments. CUI Global enjoys a close association with this affiliate through common Board of Director membership and participation that allows for a significant amount of influence over affiliate business decisions. Accordingly, for financial statement purposes, the Company accounts for its investment in this affiliated entity under the equity method. A summary of the financial statements of the affiliate as of and for the nine months ended September 30, 2015 is as follows (in thousands): Current assets $ 7,866 Non-current assets 510 Total Assets $ 8,376 Current liabilities $ 2,963 Non-current liabilities 659 Stockholders' equity 4,754 Total Liabilities and Stockholders' Equity $ 8,376 Revenues $ 10,718 Gross Profit $ 4,158 Operating income $ 674 Net profit $ 621 Other comprehensive profit (loss): Foreign currency translation adjustment - Comprehensive net profit $ 621 Company share of Net Profit $ 53 Equity investment in affiliate $ 385

DERIVATIVE INSTRUMENTS

DERIVATIVE INSTRUMENTS	9 Months Ended
	Sep. 30, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE INSTRUMENTS	5. DERIVATIVE INSTRUMENTS The Company uses various derivative instruments including forward currency contracts, and interest rate swaps to manage certain exposures. These instruments are entered into under the Company’s corporate risk management policy to minimize exposure and are not for speculative trading purposes. The Company recognizes all derivatives as either assets or liabilities in the condensed consolidated balance sheet and measures those instruments at fair value. Changes in the fair value of derivatives are recognized in earnings. The Company has limited involvement with derivative instruments and does not trade them. From time to time, the Company may enter into foreign currency exchange contracts to minimize the risk associated with foreign currency exchange rate exposure from expected future cash flows. The Company has entered into one interest rate swap, which has a maturity date of ten years from the date of inception, and is used to minimize the interest rate risk on the variable rate mortgage. During the three and nine months ended September 30, 2015, the Company had $ 93 $ 45 $ 25 $ 92 Embedded Derivative Liabilities The Company evaluates embedded conversion features pursuant to FASB Accounting Standards Codification No. 815 (“FASB ASC 815”), “Derivatives and Hedging”, which requires a periodic valuation of the fair value of derivative instruments and a corresponding recognition of liabilities associated with such derivatives.

STOCK-BASED PAYMENTS FOR COMPEN

STOCK-BASED PAYMENTS FOR COMPENSATION, SERVICES AND ROYALTIES	9 Months Ended
	Sep. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCK-BASED PAYMENTS FOR COMPENSATION, SERVICES AND ROYALTIES	6. STOCK-BASED PAYMENTS FOR COMPENSATION, SERVICES AND ROYALTIES The Company records its stock-based compensation expense under its stock option plans and the Company also issues stock for services and royalties. A detailed description of the awards under these plans and the respective accounting treatment is included in the “Notes to the Consolidated Financial Statements” included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2014. The Company recorded stock-based expense for the three and nine months ended September 30, 2015, of $ 0.2 $ 0.7 $ 47 $ 58

SEGMENT REPORTING

SEGMENT REPORTING	9 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
SEGMENT REPORTING	7. SEGMENT REPORTING Operating segments are defined in accordance with ASC 280-10 as components of an enterprise for which separate financial information is available that is evaluated regularly by the chief operating decision maker, or decision making group, in deciding how to allocate resources and in assessing performance. Management has identified six operating segments based on the activities of the Company in accordance with the ASC 280-10. These operating segments have been aggregated into three reportable segments. The three reportable segments are Power and Electro-Mechanical, Gas and Other. The Power and Electro-Mechanical segment is focused on the operations of CUI, Inc., CUI-Canada, Inc. and CUI Japan for the sale of internal and external power supplies and related components, industrial controls and test and measurement devices. The Gas segment is focused on the operations of Orbital Gas Systems Limited and Orbital Gas Systems, North America which includes gas related test and measurement systems, including the GasPT2. The Other segment represents the remaining activities that are not included as part of the other reportable segments and represent primarily corporate activity. During the three months ended September 30, 2015, the Company’s total revenues consisted of 67 33 68 32 Power and Electro- Mechanical Gas Other Total Revenues from external customers $ 16,679 $ 8,249 $ - $ 24,928 Depreciation and amortization (1) 330 392 3 725 Earnings on equity method investment 29 - - 29 Interest expense 57 1 51 109 Income (loss) from operations 1,541 (277) (1,097) 167 Segment assets 50,855 36,855 3,499 91,209 Other intangibles assets, net 9,644 9,687 3 19,334 Goodwill 13,080 8,656 - 21,736 Expenditures for segment assets (3) 300 1,827 - 2,127 The following information represents segment activity for the nine months ended September 30, 2015 and selected balance sheet items as of September 30, 2015 (in thousands): Power and Electro- Mechanical Gas Other Total Revenues from external customers $ 44,016 $ 20,737 $ - $ 64,753 Depreciation and amortization (1) 929 1,545 5 2,479 Earnings on equity method investment 53 - - 53 Interest expense 168 5 145 318 Income (loss) from operations 2,173 (3,475) (3,324) (4,626) Segment assets 50,855 36,855 3,499 91,209 Other intangibles assets, net 9,644 9,687 3 19,334 Goodwill 13,080 8,656 - 21,736 Expenditures for segment assets (3) 735 3,931 - 4,666 The following information represents segment activity for the three months ended September 30, 2014 and selected balance sheet items as of September 30, 2014 (in thousands): Power and Electro- Mechanical Gas Other Total Revenues from external customers $ 12,932 $ 8,445 $ - $ 21,377 Depreciation and amortization (1) 236 889 1 1,126 Earnings on equity method investment 14 - - 14 Interest expense 58 3 66 127 Income (loss) from operations 1,474 (849) (903) (278) Segment assets 44,872 38,962 14,405 98,239 Other intangibles assets, net (2) 8,576 12,591 9 21,176 Goodwill 13,031 9,270 - 22,301 Expenditures for segment assets (3) 274 87 - 361 The following information represents segment activity for the nine months ended September 30, 2014 and selected balance sheet items as of September 30, 2014 (in thousands): Power and Electro- Mechanical Gas Other Total Revenues from external customers $ 37,337 $ 20,154 $ - $ 57,491 Depreciation and amortization (1) 723 2,655 3 3,381 Earnings on equity method investment 56 - - 56 Interest expense 173 8 199 380 Income (loss) from operations 3,923 (1,763) (3,078) (918) Segment assets 44,872 38,962 14,405 98,239 Other intangibles assets, net (2) 8,576 12,591 9 21,176 Goodwill 13,031 9,270 - 22,301 Expenditures for segment assets (3) 609 235 - 844 (1) For the three and nine months ended September 30, 2015, depreciation and amortization $ 52 $ 0.2 $ 60 $ 0.2 (2) Includes $ 433 (3) Includes purchases of property plant and equipment and the investment in other intangible assets. Excludes amounts for the CUI – Canada, Inc. acquisition in 2015. The following represents revenue by country (in thousands): For the three months ended September 30, 2015 2014 Amount % Amount % USA $ 14,012 56 % $ 9,584 45 % United Kingdom 5,235 21 % 8,175 38 % China 1,210 5 % 1,451 7 % All Others 4,471 18 % 2,167 10 % Total $ 24,928 100 % $ 21,377 100 % For the nine months ended September 30, 2015 2014 Amount % Amount % USA $ 35,084 54 % $ 28,756 50 % United Kingdom 15,978 25 % 18,495 32 % China 4,219 6 % 3,658 6 % All Others 9,472 15 % 6,582 12 % Total $ 64,753 100 % $ 57,491 100 %

RECENT ACCOUNTING PRONOUNCEMENT

RECENT ACCOUNTING PRONOUNCEMENTS	9 Months Ended
	Sep. 30, 2015
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS	8. In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, “ Revenue from Contracts with Customers In June 2014, the FASB issued ASU No. 2014-12, “ Compensation – Stock Compensation In January 2015, the FASB issued ASU No. 2015-01, “ Income Statement – Extraordinary and Unusual Items (Subtopic 225-20) - Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items In July 2015, the FASB issued ASU No. 2015-11, “ Simplifying the Measurement of Inventory

INVESTMENTS AND FAIR VALUE MEAS

INVESTMENTS AND FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
INVESTMENTS AND FAIR VALUE MEASUREMENTS	9. INVESTMENTS AND FAIR VALUE MEASUREMENTS The Company’s fair value hierarchy for its cash equivalents, marketable securities and derivative instruments, including contingent consideration, as of September 30, 2015 and December 31, 2014, respectively, was as follows (in thousands): September 30, 2015 Level 1 Level 2 Level 3 Total Money market securities $ 2,413 $ - $ - $ 2,413 Certificates of deposit 500 - - 500 Total assets $ 2,913 $ - $ - $ 2,913 Derivative instrument payable $ - $ 645 $ - $ 645 Contingent consideration - - 216 216 Total liabilities $ - $ 645 $ 216 $ 861 December 31, 2014 Level 1 Level 2 Level 3 Total Money market securities $ 1,281 $ - $ - $ 1,281 Certificates of deposit 6,845 - - 6,845 Commercial paper - 2,249 - 2,249 Corporate notes - 2,815 - 2,815 Total assets $ 8,126 $ 5,064 $ - $ 13,190 Derivative instrument payable $ - $ 600 $ - $ 600 Total liabilities $ - $ 600 $ - $ 600 Level three instruments are made up of contingent consideration that was incurred as part of the CUI – Canada acquisition in March 2015. The value of this instrument has not changed since being recorded in March 2015. The contingent consideration liability represents the present value of the contingent payment based on the related projected revenues. The inputs used to measure contingent consideration are classified as Level 3 within the valuation hierarchy, which are not observable in the market and reflects the Company’s own judgments about the assumptions market participants would use in pricing the liability. Changes in the fair value of the contingent consideration obligation will be expensed during the period the change occurs.

ACQUISITION

ACQUISITION	9 Months Ended
	Sep. 30, 2015
Business Combinations [Abstract]
ACQUISITION	10. ACQUISITION CUI-Canada, Inc. On March 5, 2015, the Company closed on an Asset Purchase Agreement to acquire certain assets and assume certain liabilities of Tectrol, Inc., a Toronto, Canada corporation. The acquisition was effective March 1, 2015 and is included from that date in the Company’s Power and Electro-Mechanical segment. The purchase price for the acquisition of the assets was $ 5.2 4.5 0.3 0.2 of contingent consideration thousand of contingent consideration contingent consideration (in thousands) Purchase price $ 4,501 Inventory $ 2,302 Property and equipment 831 Software 73 Intangible, customer lists 270 Intangible, trademark and tradename 130 Intangible, technology-based asset 1,000 Goodwill 64 Liabilities assumed (169) $ 4,501 The table below summarizes the unaudited condensed pro forma information of the results of operations of the Company, for the nine months ended September 30, 2015 and 2014 as though the acquisition had been completed as of January 1, 2014 and January 1, 2015 (in thousands): CUI Global, Inc. Tectrol, Inc. Adjustment (1) Pro forma Gross revenue $ 64,753 $ 4,837 $ - $ 69,590 Total expenses 69,392 5,212 31 74,635 Net income (loss) $ (4,639) $ (375) $ (5,045) Basic and diluted loss per share $ (0.24) For the nine months ended September 30, 2014 CUI Global, Inc. Tectrol, Inc. Adjustment (1) Pro forma Gross revenue $ 57,491 $ 12,530 $ - $ 70,021 Total expenses 58,394 13,628 139 $ 72,161 Net income (loss) $ (903) $ (1,098) $ (2,140) Basic and diluted loss per share $ (0.10) (1) Adjustment to recognize the estimated depreciation and amortization expense for each of the presented periods assuming amortization of the intangible assets and depreciation of tangible assets over their estimated useful lives. Estimated depreciation and amortization for the unaudited pro forma condensed consolidated statements of operations are $ 31 $ 0.1 0.1 The above unaudited condensed pro forma information does not purport to represent what the Companies’ combined results of operations would have been if such transactions had occurred at the beginning of the period presented, and are not indicative of future results. CUI Global recognized revenues of $ 10.4 Finite-Lived Intangible Assets Estimated Trade name - CUI Canada 3 Customer list - CUI Canada 7 Technology-Based Asset - Power 7 Patents * Software 3 to 5** * Patents are amortized over the life of the patent. Any patents not approved will be expensed at that time. ** Software assets are recorded at cost and include major expenditures, which increase productivity or substantially increase useful lives.

INCOME (LOSS) PER COMMON SHARE

INCOME (LOSS) PER COMMON SHARE	9 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
INCOME (LOSS) PER COMMON SHARE	11. INCOME (LOSS) PER COMMON SHARE In accordance with FASB Accounting Standards Codification Topic 260 (“FASB ASC 260”), “Earnings per Share,” basic net income (loss) per share is computed by dividing the net income (loss) available to common stockholders for the period by the weighted average number of common shares outstanding during the period. Diluted net income (loss) per share is computed by dividing net income (loss) available to common stockholders by the weighted average number of diluted shares outstanding during the period calculated using the treasury stock method. Due to the Company’s net loss in the three and nine months ended September 30, 2015 and September 30, 2014, the assumed exercise of stock options using the treasury stock method would have had an antidilutive effect and therefore 1.0 for both the three and nine months ended September 30, 2015 and 2014. For the Three Months Ended For the Nine Months Ended (in thousands except dollars per share) September 30 September 30 2015 2014 2015 2014 Net loss $ (59) $ (349) $ (4,639) $ (903) Basic weighted average number of shares outstanding 20,802 20,674 20,788 20,630 Diluted weighted average number of shares outstanding 20,802 20,674 20,788 20,630 Basic loss per common share $ (0.00) $ (0.02) $ (0.22) $ (0.04) Diluted loss per common share $ (0.00) $ (0.02) $ (0.22) $ (0.04)

CAPITALIZED INTEREST

CAPITALIZED INTEREST	9 Months Ended
	Sep. 30, 2015
Banking and Thrift, Interest [Abstract]
CAPITALIZED INTEREST	12. CAPITALIZED INTEREST The cost of constructing facilities, equipment and project assets includes interest costs incurred during the assets’ construction period. For the Three Months Ended For the Nine Months Ended September 30 September 30 2015 2014 2015 2014 Interest cost incurred $ 125 $ 127 $ 373 $ 380 Interest cost capitalized - property and equipment (16) - (55) - Interest expense, net $ 109 $ 127 $ 318 $ 380

INCOME TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2015
Income Tax Disclosure [Abstract]
INCOME TAXES	13. INCOME TAXES The Company is subject to taxation in the U.S., various state and foreign jurisdictions. The Company continues to record a full valuation allowance against the Company’s U.S. net deferred tax assets as it is not more likely than not that the Company will realize a benefit from these assets in a future period. In future periods, tax benefits and related deferred tax assets will be recognized when management concludes realization of such amounts is more likely than not. A net benefit of $ 188 76.1 $ 64 15.5 A net benefit of $ 0.4 8.3 $ 0.4 32.0

WORKING CAPITAL LINE OF CREDIT

WORKING CAPITAL LINE OF CREDIT	9 Months Ended
	Sep. 30, 2015
Line Of Credit Facility [Abstract]
WORKING CAPITAL LINE OF CREDIT	14. WORKING CAPITAL LINE OF CREDIT During the period ended September 30, 2015, the Company’s wholly owned subsidiary, CUI, Inc., maintained a two-year revolving Line of Credit (LOC) with Wells Fargo Bank with the following terms (dollars in thousands): 9/30/2015 Expiration Credit Limit balance Date Interest rate $ 4,000 $ - October 1, 2016 Fixed rate at 1.75% above the LIBOR in effect on the first day of the applicable fixed-rate term, or Variable rate at 1.75% above the the daily one-month LIBOR rate CUI Inc. General intangibles, net $ 9,583 CUI Inc. Accounts receivable, net 8,414 CUI Inc. Inventory, net 6,186 CUI Inc. Equipment, net 974 CUI Global, Inc., the parent company is a payment guarantor of the LOC. Other terms included in this revolving line of credit for CUI Inc. limit capital expenditures by CUI Inc. to $ 1.2

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE INCOME	9 Months Ended
	Sep. 30, 2015
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax [Abstract]
ACCUMULATED OTHER COMPREHENSIVE GAIN (LOSS)	15. ACCUMULATED OTHER COMPREHENSIVE INCOME The components of accumulated other comprehensive income are as follows (in thousands): As of As of September 30, December 31, 2015 2014 Foreign currency translation adjustment $ (689) $ 268 Accumulated other comprehensive income (loss) $ (689) $ 268

CAPITAL LEASES

CAPITAL LEASES	9 Months Ended
	Sep. 30, 2015
Leases, Capital [Abstract]
CAPITAL LEASES	16. CAPITAL LEASES The following is an analysis of the leased property under capital leases by major classes as of September 30, 2015 (in thousands): Classes of Property Motor vehicles $ 168 Equipment 22 Less: Accumulated depreciation (101) $ 89 Current leases payable $ 46 Long-term leases payable 33 $ 79

NOTES PAYABLE

NOTES PAYABLE	9 Months Ended
	Sep. 30, 2015
Notes Payable [Abstract]
NOTES PAYABLE	17. NOTES PAYABLE Notes payable is summarized as follows as of September 30, 2015 (in thousands): (a) Promissory Note - bank $ 3,544 (b) Acquisition Note Payable - related party 5,304 $ 8,848 (a) On October 1, 2013, the funding of the purchase of the Company’s Tualatin, Oregon corporate offices from Barakel, LLC was completed. The purchase price for this asset was $ 5.1 3.7 $ 60 $ 3.5 $ 84 $ 3.5 (b) The note payable to International Electronic Devices, Inc. (formerly CUI, Inc.) is associated with the acquisition of CUI, Inc. The promissory note is due May 15, 2020 5 0.001

CONCENTRATIONS

CONCENTRATIONS	9 Months Ended
	Sep. 30, 2015
Risks and Uncertainties [Abstract]
CONCENTRATIONS	18 . CONCENTRATIONS During the third quarter of 2015, 34 three 19 9 6 37 three 20 11 6 55 three 28 16 11 48 31 17 The Company’s major product lines during the first nine months of 2015 and 2014 were power and electro-mechanical products and natural gas infrastructure and high-tech solutions. At September 30, 2015, of the gross trade accounts receivable of $ 14.7 13 $ 10.6 34 two 19 15 During the three and nine months ended September 30, 2015, CUI had one 9 The Company has revenue concentrations in the United Kingdom and China of 21 5 25 6 38 7 % 32 6 % The Company has trade accounts receivable concentration in the United Kingdom and China of 30 5 64 3

OTHER EQUITY TRANSACTIONS

OTHER EQUITY TRANSACTIONS	9 Months Ended
	Sep. 30, 2015
Equity [Abstract]
OTHER EQUITY TRANSACTIONS	19. OTHER EQUITY TRANSACTIONS Date of Type of Expense/ Total no. Grant date issuance issuance Prepaid Stock issuance recipient Reason for issuance of shares fair value January 2015 Vested restricted common stock Expensed Two board members Director compensation 5,000 $ 36 January 2015 Vested restricted common stock Expensed New Director of Sales and Marketing - Orbital Gas Systems, North America Sign-on bonus 17,655 125 March 2015 Vested restricted common stock $47 thousand included in Prepaid expense and $16 thousand expensed Consultant Compensation for strategic investor marketing services 10,000 63 April 2015 Common stock Expensed Former employee Cashless stock option exercise 108 - (1) May 2015 Vested restricted common stock Expensed Employee Approved bonus 1,391 7 June 2015 Vested restricted common stock Expensed Employee Approved bonus 9,560 50 June 2015 Vested restricted common stock Expensed board member Director compensation 1,753 10 July 2015 Vested restricted common stock Expensed Employee Bonus compensation 3,453 15 July 2015 Common stock Expensed Related party, James McKenzie Pursuant to royalty agreement 3,670 20 July 2015 Common stock Expensed Related party, IED, Inc. Pursuant to royalty agreement 400 2 August 2015 Common stock Expensed Employee Cashless stock option exercise 14 - (1) August 2015 Vested restricted common stock Expensed Director Director compensation 4,497 25 Total 57,501 $ 353 (2) (1) The Company received $ 0 (2) There was $9 thousand of stock-based expense related to unvested restricted stock units held by a Director for stock to be issued at a future date.

NATURE OF OPERATIONS AND BASI27

NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Policies)	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Nature of Operations	CUI Global, Inc. (CUI Global) is a platform company dedicated to maximizing shareholder value through the acquisition, development and commercialization of new, innovative technologies. Through its subsidiaries (CUI, Inc., CUI-Canada, Inc., CUI Japan, Orbital Gas Systems Limited and Orbital Gas Systems, North America, Inc.), CUI Global (combined “The Company”) has built a diversified portfolio of industry leading technologies that touch many markets. Since its inception in 1989, CUI Inc. (CUI) has been delivering quality products, extensive application solutions and superior personal service. CUI's solid customer commitment and honest corporate message are a hallmark in the industry. CUI’s capabilities and extensive contacts throughout Asia, allows CUI Global to continue to identify, acquire and commercialize new proprietary technologies. CUI Global will use CUI’s market partners and global distribution capabilities to bring other products to market, including the Novum and Solus power products, and other proprietary devices, described below. CUI’s testing and R&D capabilities allow CUI Global to commercialize and prototype its products more efficiently and economically. CUI, Inc. and CUI Japan offer electronic components including connectors, speakers, buzzers and control solutions including encoders and sensors; power solutions and test and measurement devices. These offerings provide a technology architecture that addresses power and related accessories as well as test and measurement capabilities to industries ranging from consumer electronics to defense and alternative energy. On March 5, 2015, the Company closed on an Asset Purchase Agreement to acquire certain assets and assumed certain liabilities of Tectrol, Inc., a Toronto, Canada corporation. As a part of this acquisition strategy, CUI Global, Inc. formed a wholly owned Canadian corporate subsidiary, CUI-Canada, Inc. (CUI Canada), to receive these acquired assets and liabilities. CUI Canada operations include the design and manufacture assembly of electronic power conversion devices such as AC/DC power supplies, DC/DC power supplies, linear power supplies and uninterruptable power supplies. Sales of products produced by CUI Canada will be marketed and sold through existing CUI, Inc. sales channels as well as to existing Tectrol customers (See Note 10, “Acquisition,” of the Notes to the Condensed Consolidated Financial Statements for additional information about the Company’s acquisition of CUI Canada). Orbital Gas Systems Limited (Orbital), is a United Kingdom-based provider of natural gas infrastructure and advanced technology, including metering, odorization, remote telemetry units (“RTU”) and a diverse range of personalized gas engineering solutions to the gas utilities, power generation, emissions, manufacturing and automotive industries. The GasPT2 technology products are sold through Orbital. In January 2015, CUI Global formed and opened Orbital Gas Systems, North America, a wholly owned subsidiary, to represent the gas segment in the North American market. CUI Properties, LLC owns the CUI Global headquarters facility located in Tualatin, Oregon and is included in the consolidation of the Company.
Basis of Presentation	Basis of Presentation The accompanying interim unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules and regulations of the United States Securities and Exchange Commission for interim financial information, which includes condensed consolidated financial statements. Accordingly, they do not include all the information and notes necessary for a comprehensive presentation of financial position and results of operations and should be read in conjunction with the Annual Report, Form 10-K for the year ended December 31, 2014. It is management's opinion that all material adjustments (consisting of normal recurring adjustments) have been made, which are necessary for a fair financial statement presentation. Significant intercompany accounts and transactions have been eliminated in consolidation. The results for the interim period are not necessarily indicative of the results to be expected for the year ending December 31, 2015. The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported
Reclassification	Reclassification Certain amounts from the prior periods have been reclassified to the current period presentation including, for the year ended December 31, 2014, $ 1.9 $ 0.3 88 . For the three months and nine months ended September 30, 2014, $ 36 83 0.2 0.1 from acquisitions of property and equipment as a result of the product certification and software reclassifications

INVENTORY (Tables)

INVENTORY (Tables)	9 Months Ended
	Sep. 30, 2015
Inventory Disclosure [Abstract]
Schedule of Inventory, Current	At September 30, 2015 and December 31, 2014, inventory by category is valued net of reserves and consists of (in thousands): September 30, December 31, 2015 2014 Raw materials $ 3,143 $ 1,625 Work-in -process 936 - Finished goods 7,457 5,610 Inventory reserves (476) (394) Total inventories $ 11,060 $ 6,841

GOODWILL AND INDEFINITE-LIVED29

GOODWILL AND INDEFINITE-LIVED INTANGIBLES (Tables)	9 Months Ended
	Sep. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The carrying value of goodwill and the activity for the nine months ended September 30, 2015 are as follows (in thousands): Power and Electro - Mechanical Gas Other Total Balance, December 31, 2014 $ 13,021 $ 8,866 $ - $ 21,887 CUI - Canada, Inc. acquisition 64 - - 64 Currency translation adjustments (5) (210) - (215) Balance, September 30, 2015 $ 13,080 $ 8,656 $ - $ 21,736

INVESTMENT - EQUITY METHOD (Tab

INVESTMENT - EQUITY METHOD (Tables)	9 Months Ended
	Sep. 30, 2015
Equity Method Investments and Joint Ventures [Abstract]
Summary of Unaudited Financial Statements of Affiliate	A summary of the financial statements of the affiliate as of and for the nine months ended September 30, 2015 is as follows (in thousands): Current assets $ 7,866 Non-current assets 510 Total Assets $ 8,376 Current liabilities $ 2,963 Non-current liabilities 659 Stockholders' equity 4,754 Total Liabilities and Stockholders' Equity $ 8,376 Revenues $ 10,718 Gross Profit $ 4,158 Operating income $ 674 Net profit $ 621 Other comprehensive profit (loss): Foreign currency translation adjustment - Comprehensive net profit $ 621 Company share of Net Profit $ 53 Equity investment in affiliate $ 385

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	9 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	Power and Electro- Mechanical Gas Other Total Revenues from external customers $ 16,679 $ 8,249 $ - $ 24,928 Depreciation and amortization (1) 330 392 3 725 Earnings on equity method investment 29 - - 29 Interest expense 57 1 51 109 Income (loss) from operations 1,541 (277) (1,097) 167 Segment assets 50,855 36,855 3,499 91,209 Other intangibles assets, net 9,644 9,687 3 19,334 Goodwill 13,080 8,656 - 21,736 Expenditures for segment assets (3) 300 1,827 - 2,127 The following information represents segment activity for the nine months ended September 30, 2015 and selected balance sheet items as of September 30, 2015 (in thousands): Power and Electro- Mechanical Gas Other Total Revenues from external customers $ 44,016 $ 20,737 $ - $ 64,753 Depreciation and amortization (1) 929 1,545 5 2,479 Earnings on equity method investment 53 - - 53 Interest expense 168 5 145 318 Income (loss) from operations 2,173 (3,475) (3,324) (4,626) Segment assets 50,855 36,855 3,499 91,209 Other intangibles assets, net 9,644 9,687 3 19,334 Goodwill 13,080 8,656 - 21,736 Expenditures for segment assets (3) 735 3,931 - 4,666 The following information represents segment activity for the three months ended September 30, 2014 and selected balance sheet items as of September 30, 2014 (in thousands): Power and Electro- Mechanical Gas Other Total Revenues from external customers $ 12,932 $ 8,445 $ - $ 21,377 Depreciation and amortization (1) 236 889 1 1,126 Earnings on equity method investment 14 - - 14 Interest expense 58 3 66 127 Income (loss) from operations 1,474 (849) (903) (278) Segment assets 44,872 38,962 14,405 98,239 Other intangibles assets, net (2) 8,576 12,591 9 21,176 Goodwill 13,031 9,270 - 22,301 Expenditures for segment assets (3) 274 87 - 361 The following information represents segment activity for the nine months ended September 30, 2014 and selected balance sheet items as of September 30, 2014 (in thousands): Power and Electro- Mechanical Gas Other Total Revenues from external customers $ 37,337 $ 20,154 $ - $ 57,491 Depreciation and amortization (1) 723 2,655 3 3,381 Earnings on equity method investment 56 - - 56 Interest expense 173 8 199 380 Income (loss) from operations 3,923 (1,763) (3,078) (918) Segment assets 44,872 38,962 14,405 98,239 Other intangibles assets, net (2) 8,576 12,591 9 21,176 Goodwill 13,031 9,270 - 22,301 Expenditures for segment assets (3) 609 235 - 844 (1) For the three and nine months ended September 30, 2015, depreciation and amortization $ 52 $ 0.2 $ 60 $ 0.2 (2) Includes $ 433 (3) Includes purchases of property plant and equipment and the investment in other intangible assets. Excludes amounts for the CUI – Canada, Inc. acquisition in 2015.
Revenue from External Customers by Geographic Areas	The following represents revenue by country (in thousands): For the three months ended September 30, 2015 2014 Amount % Amount % USA $ 14,012 56 % $ 9,584 45 % United Kingdom 5,235 21 % 8,175 38 % China 1,210 5 % 1,451 7 % All Others 4,471 18 % 2,167 10 % Total $ 24,928 100 % $ 21,377 100 % For the nine months ended September 30, 2015 2014 Amount % Amount % USA $ 35,084 54 % $ 28,756 50 % United Kingdom 15,978 25 % 18,495 32 % China 4,219 6 % 3,658 6 % All Others 9,472 15 % 6,582 12 % Total $ 64,753 100 % $ 57,491 100 %

INVESTMENTS AND FAIR VALUE ME32

INVESTMENTS AND FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
Fair value of cash equivalents and marketable securities	The Company’s fair value hierarchy for its cash equivalents, marketable securities and derivative instruments, including contingent consideration, as of September 30, 2015 and December 31, 2014, respectively, was as follows (in thousands): September 30, 2015 Level 1 Level 2 Level 3 Total Money market securities $ 2,413 $ - $ - $ 2,413 Certificates of deposit 500 - - 500 Total assets $ 2,913 $ - $ - $ 2,913 Derivative instrument payable $ - $ 645 $ - $ 645 Contingent consideration - - 216 216 Total liabilities $ - $ 645 $ 216 $ 861 December 31, 2014 Level 1 Level 2 Level 3 Total Money market securities $ 1,281 $ - $ - $ 1,281 Certificates of deposit 6,845 - - 6,845 Commercial paper - 2,249 - 2,249 Corporate notes - 2,815 - 2,815 Total assets $ 8,126 $ 5,064 $ - $ 13,190 Derivative instrument payable $ - $ 600 $ - $ 600 Total liabilities $ - $ 600 $ - $ 600

ACQUISITION (Tables)

ACQUISITION (Tables)	9 Months Ended
	Sep. 30, 2015
Business Combinations [Abstract]
Allocation of The Purchase Price	The acquisition was accounted for using the acquisition method of accounting and the purchase price was allocated to the assets acquired and liabilities assumed based upon their estimated fair values at the date of acquisition. (in thousands) Purchase price $ 4,501 Inventory $ 2,302 Property and equipment 831 Software 73 Intangible, customer lists 270 Intangible, trademark and tradename 130 Intangible, technology-based asset 1,000 Goodwill 64 Liabilities assumed (169) $ 4,501
Summarizes The Unaudited Pro Forma Information	For the nine months ended September 30, 2015 CUI Global, Inc. Tectrol, Inc. Adjustment (1) Pro forma Gross revenue $ 64,753 $ 4,837 $ - $ 69,590 Total expenses 69,392 5,212 31 74,635 Net income (loss) $ (4,639) $ (375) $ (5,045) Basic and diluted loss per share $ (0.24) For the nine months ended September 30, 2014 CUI Global, Inc. Tectrol, Inc. Adjustment (1) Pro forma Gross revenue $ 57,491 $ 12,530 $ - $ 70,021 Total expenses 58,394 13,628 139 $ 72,161 Net income (loss) $ (903) $ (1,098) $ (2,140) Basic and diluted loss per share $ (0.10) (1) Adjustment to recognize the estimated depreciation and amortization expense for each of the presented periods assuming amortization of the intangible assets and depreciation of tangible assets over their estimated useful lives. Estimated depreciation and amortization for the unaudited pro forma condensed consolidated statements of operations are $ 31 $ 0.1 0.1
Schedule of Finite-Lived Intangible Assets [Table Text Block]	The following are the estimated useful lives for intangible assets purchased as part of the acquisition. Finite-Lived Intangible Assets Estimated Trade name - CUI Canada 3 Customer list - CUI Canada 7 Technology-Based Asset - Power 7 Patents * Software 3 to 5** * Patents are amortized over the life of the patent. Any patents not approved will be expensed at that time. ** Software assets are recorded at cost and include major expenditures, which increase productivity or substantially increase useful lives.

INCOME (LOSS) PER COMMON SHARE

INCOME (LOSS) PER COMMON SHARE (Tables)	9 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Computation of basic and diluted earnings per share	Accordingly, diluted net loss per share is the same as basic net loss per share for the three months ended September 30, 2015 and 2014. For the Three Months Ended For the Nine Months Ended (in thousands except dollars per share) September 30 September 30 2015 2014 2015 2014 Net loss $ (59) $ (349) $ (4,639) $ (903) Basic weighted average number of shares outstanding 20,802 20,674 20,788 20,630 Diluted weighted average number of shares outstanding 20,802 20,674 20,788 20,630 Basic loss per common share $ (0.00) $ (0.02) $ (0.22) $ (0.04) Diluted loss per common share $ (0.00) $ (0.02) $ (0.22) $ (0.04)

CAPITALIZED INTEREST (Tables)

CAPITALIZED INTEREST (Tables)	9 Months Ended
	Sep. 30, 2015
Banking and Thrift, Interest [Abstract]
components of interest expense and capitalized interest	The components of interest expense and capitalized interest are as follows during the three and nine months ended September 30, 2015 and 2014 (in thousands): For the Three Months Ended For the Nine Months Ended September 30 September 30 2015 2014 2015 2014 Interest cost incurred $ 125 $ 127 $ 373 $ 380 Interest cost capitalized - property and equipment (16) - (55) - Interest expense, net $ 109 $ 127 $ 318 $ 380

WORKING CAPITAL LINE OF CREDIT

WORKING CAPITAL LINE OF CREDIT (Tables)	9 Months Ended
	Sep. 30, 2015
Line Of Credit Facility [Abstract]
Schedule of Line of Credit Facilities	During the period ended September 30, 2015, the Company’s wholly owned subsidiary, CUI, Inc., maintained a two-year revolving Line of Credit (LOC) with Wells Fargo Bank with the following terms (dollars in thousands): 9/30/2015 Expiration Credit Limit balance Date Interest rate $ 4,000 $ - October 1, 2016 Fixed rate at 1.75% above the LIBOR in effect on the first day of the applicable fixed-rate term, or Variable rate at 1.75% above the the daily one-month LIBOR rate
Schedule Of Collateral Security Agreement	The line of credit is secured by the following collateral via a security agreement with CUI Inc. at September 30, 2015 (in thousands): CUI Inc. General intangibles, net $ 9,583 CUI Inc. Accounts receivable, net 8,414 CUI Inc. Inventory, net 6,186 CUI Inc. Equipment, net 974

ACCUMULATED OTHER COMPREHENSI37

ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables)	9 Months Ended
	Sep. 30, 2015
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax [Abstract]
Components of accumulated other comprehensive gain (loss)	The components of accumulated other comprehensive income are as follows (in thousands): As of As of September 30, December 31, 2015 2014 Foreign currency translation adjustment $ (689) $ 268 Accumulated other comprehensive income (loss) $ (689) $ 268

CAPITAL LEASES (Tables)

CAPITAL LEASES (Tables)	9 Months Ended
	Sep. 30, 2015
Leases [Abstract]
Schedule of Capital Leased Assets	The following is an analysis of the leased property under capital leases by major classes as of September 30, 2015 (in thousands): Classes of Property Motor vehicles $ 168 Equipment 22 Less: Accumulated depreciation (101) $ 89
Schedule of Capital Lease Current and Long Term Portion	The following summarizes the current and long-term portion of capital leases as of September 30, 2015 (in thousands): Current leases payable $ 46 Long-term leases payable 33 $ 79

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2015
Notes Payable [Abstract]
Schedule of Notes Payable	Notes payable is summarized as follows as of September 30, 2015 (in thousands): (a) Promissory Note - bank $ 3,544 (b) Acquisition Note Payable - related party 5,304 $ 8,848 (a) On October 1, 2013, the funding of the purchase of the Company’s Tualatin, Oregon corporate offices from Barakel, LLC was completed. The purchase price for this asset was $ 5.1 3.7 $ 60 $ 3.5 $ 84 $ 3.5 (b) The note payable to International Electronic Devices, Inc. (formerly CUI, Inc.) is associated with the acquisition of CUI, Inc. The promissory note is due May 15, 2020 5 0.001

OTHER EQUITY TRANSACTIONS (Tabl

OTHER EQUITY TRANSACTIONS (Tables)	9 Months Ended
	Sep. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Disclosure of Share-based Compensation Arrangements by Share-based Payment Award	Date of Type of Expense/ Total no. Grant date issuance issuance Prepaid Stock issuance recipient Reason for issuance of shares fair value January 2015 Vested restricted common stock Expensed Two board members Director compensation 5,000 $ 36 January 2015 Vested restricted common stock Expensed New Director of Sales and Marketing - Orbital Gas Systems, North America Sign-on bonus 17,655 125 March 2015 Vested restricted common stock $47 thousand included in Prepaid expense and $16 thousand expensed Consultant Compensation for strategic investor marketing services 10,000 63 April 2015 Common stock Expensed Former employee Cashless stock option exercise 108 - (1) May 2015 Vested restricted common stock Expensed Employee Approved bonus 1,391 7 June 2015 Vested restricted common stock Expensed Employee Approved bonus 9,560 50 June 2015 Vested restricted common stock Expensed board member Director compensation 1,753 10 July 2015 Vested restricted common stock Expensed Employee Bonus compensation 3,453 15 July 2015 Common stock Expensed Related party, James McKenzie Pursuant to royalty agreement 3,670 20 July 2015 Common stock Expensed Related party, IED, Inc. Pursuant to royalty agreement 400 2 August 2015 Common stock Expensed Employee Cashless stock option exercise 14 - (1) August 2015 Vested restricted common stock Expensed Director Director compensation 4,497 25 Total 57,501 $ 353 (2) (1) The Company received $ 0 (2) There was $9 thousand of stock-based expense related to unvested restricted stock units held by a Director for stock to be issued at a future date.

NATURE OF OPERATIONS AND BASI41

NATURE OF OPERATIONS AND BASIS OF PRESENTATION - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Business Description and Basis Of Presentation [Line Items]
Other Intangible Assets, Net		$ 19,334		$ 19,785
Amortization Of Intangible Assets		1,869	$ 2,764
Payments to Acquire Other Productive Assets		$ 100
Other Research and Development Expense	$ 36		$ 83
Product [Member]
Business Description and Basis Of Presentation [Line Items]
Other Intangible Assets, Net				300
Computer Software, Intangible Asset [Member]
Business Description and Basis Of Presentation [Line Items]
Other Intangible Assets, Net				88
Trade Accounts Receivable [Member]
Business Description and Basis Of Presentation [Line Items]
Billings in Excess of Cost				$ 1,900

INVENTORY (Detail)

INVENTORY (Detail) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Inventory [Line Items]
Raw materials	$ 3,143	$ 1,625
Work-in -process	936	0
Finished goods	7,457	5,610
Inventory reserves	(476)	(394)
Total inventories	$ 11,060	$ 6,841

GOODWILL AND INDEFINITE-LIVED43

GOODWILL AND INDEFINITE-LIVED INTANGIBLES (Detail) $ in Thousands	9 Months Ended
	Sep. 30, 2015USD ($)
Goodwill [Line Items]
Goodwill	$ 21,887
CUI - Canada, Inc. acquisition	64
Currency translation adjustments	(215)
Goodwill	21,736
Power and Electro Mechanical [Member]
Goodwill [Line Items]
Goodwill	13,021
CUI - Canada, Inc. acquisition	64
Currency translation adjustments	(5)
Goodwill	13,080
Gas [Member]
Goodwill [Line Items]
Goodwill	8,866
CUI - Canada, Inc. acquisition	0
Currency translation adjustments	(210)
Goodwill	8,656
Others [Member]
Goodwill [Line Items]
Goodwill	0
CUI - Canada, Inc. acquisition	0
Currency translation adjustments	0
Goodwill	$ 0

GOODWILL AND INDEFINITE-LIVED44

GOODWILL AND INDEFINITE-LIVED INTANGIBLES - Additional Information (Detail) $ in Millions	Sep. 30, 2015USD ($)
Indefinite-Lived Intangible Assets (Excluding Goodwill)	$ 7.3

INVESTMENT - EQUITY METHOD (Det

INVESTMENT - EQUITY METHOD (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Schedule of Equity Method Investments [Line Items]
Current assets	$ 7,866		$ 7,866
Non-current assets	510		510
Total Assets	8,376		8,376
Current liabilities	2,963		2,963
Non-current liabilities	659		659
Stockholders' equity	4,754		4,754
Total Liabilities and Stockholders' Equity	8,376		8,376
Revenues			10,718
Gross Profit			4,158
Operating income			674
Net profit			621
Other comprehensive profit (loss):
Foreign currency translation adjustment			0
Comprehensive net profit			621
Company share of Net Profit	29	$ 14	53	$ 56
Equity investment in affiliate	$ 385		$ 385		$ 332

DERIVATIVE INSTRUMENTS - Additi

DERIVATIVE INSTRUMENTS - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Gain (Loss) on Investments [Line Items]
Unrealized Gain (Loss) on Derivatives	$ 93	$ 25	$ (45)	$ (92)

STOCK-BASED PAYMENTS FOR COMP47

STOCK-BASED PAYMENTS FOR COMPENSATION, SERVICES AND ROYALTIES - Additional information (Detail) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Allocated Share-based Compensation Expense	$ 200	$ 700
Prepaid Expenses [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share-based Compensation, Total		$ 47	$ 58

SEGMENT REPORTING - Segment Act

SEGMENT REPORTING - Segment Activity (Details) - USD ($) $ in Thousands		3 Months Ended			9 Months Ended
		Sep. 30, 2015	Sep. 30, 2014		Sep. 30, 2015	Sep. 30, 2014		Dec. 31, 2014
Segment Reporting Information [Line Items]
Revenues from external customers		$ 24,928	$ 21,377		$ 64,753	$ 57,491
Depreciation and amortization	[1]	725	1,126		2,479	3,381
Income (Loss) from Equity Method Investments		29	14		53	56
Interest expense		109	127		318	380
Income (loss) from operations		167	(278)		(4,626)	(918)
Segment assets		91,209	98,239		91,209	98,239		$ 93,054
Other intangibles assets, net		19,334	21,176	[2]	19,334	21,176	[2]
Goodwill		21,736	22,301		21,736	22,301		21,887
Expenditures for segment assets	[3]	2,127	361		4,666	844
Power and Electro Mechanical [Member]
Segment Reporting Information [Line Items]
Revenues from external customers		16,679	12,932		44,016	37,337
Depreciation and amortization	[1]	330	236		929	723
Income (Loss) from Equity Method Investments		29	14		53	56
Interest expense		57	58		168	173
Income (loss) from operations		1,541	1,474		2,173	3,923
Segment assets		50,855	44,872		50,855	44,872
Other intangibles assets, net		9,644	8,576	[2]	9,644	8,576	[2]
Goodwill		13,080	13,031		13,080	13,031		13,021
Expenditures for segment assets	[3]	300	274		735	609
Gas [Member]
Segment Reporting Information [Line Items]
Revenues from external customers		8,249	8,445		20,737	20,154
Depreciation and amortization	[1]	392	889		1,545	2,655
Income (Loss) from Equity Method Investments		0	0		0	0
Interest expense		1	3		5	8
Income (loss) from operations		(277)	(849)		(3,475)	(1,763)
Segment assets		36,855	38,962		36,855	38,962
Other intangibles assets, net		9,687	12,591	[2]	9,687	12,591	[2]
Goodwill		8,656	9,270		8,656	9,270		8,866
Expenditures for segment assets	[3]	1,827	87		3,931	235
Others [Member]
Segment Reporting Information [Line Items]
Revenues from external customers		0	0		0	0
Depreciation and amortization	[1]	3	1		5	3
Income (Loss) from Equity Method Investments		0	0		0	0
Interest expense		51	66		145	199
Income (loss) from operations		(1,097)	(903)		(3,324)	(3,078)
Segment assets		3,499	14,405		3,499	14,405
Other intangibles assets, net		3	9	[2]	3	9	[2]
Goodwill		0	0		0	0		$ 0
Expenditures for segment assets	[3]	$ 0	$ 0		$ 0	$ 0
[1]	For the three and nine months ended September 30, 2015, depreciation and amortization totals include $52 thousand and $0.2 million, respectively that were classified as cost of revenues in the Condensed Consolidated Statements of Operations. For the three and nine months ended September 30, 2014, totals include $60 thousand and $0.2 million, respectively, that were classified as cost of revenues in the Condensed Consolidated Statements of Operations.
[2]	Includes $433 thousand reclassified from property and equipment for software and product certifications.
[3]	Includes purchases of property plant and equipment and the investment in other intangible assets. Excludes amounts for the CUI – Canada, Inc. acquisition in 2015.

SEGMENT REPORTING - Revenue By

SEGMENT REPORTING - Revenue By Country (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Revenue, Major Customer [Line Items]
Revenues	$ 24,928	$ 21,377	$ 64,753	$ 57,491
Concentration Risk, Percentage	100.00%	100.00%	100.00%	100.00%
UNITED STATES
Revenue, Major Customer [Line Items]
Revenues	$ 14,012	$ 9,584	$ 35,084	$ 28,756
Concentration Risk, Percentage	56.00%	45.00%	54.00%	50.00%
UNITED KINGDOM
Revenue, Major Customer [Line Items]
Revenues	$ 5,235	$ 8,175	$ 15,978	$ 18,495
Concentration Risk, Percentage	21.00%	38.00%	25.00%	32.00%
CHINA
Revenue, Major Customer [Line Items]
Revenues	$ 1,210	$ 1,451	$ 4,219	$ 3,658
Concentration Risk, Percentage	5.00%	7.00%	6.00%	6.00%
Other Countries [Member]
Revenue, Major Customer [Line Items]
Revenues	$ 4,471	$ 2,167	$ 9,472	$ 6,582
Concentration Risk, Percentage	18.00%	10.00%	15.00%	12.00%

SEGMENT REPORTING - Additional

SEGMENT REPORTING - Additional Information (Detail) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Segment Reporting Information [Line Items]
Concentration Risk, Percentage		100.00%	100.00%	100.00%	100.00%
Software And Product Certificate Reclassification Amount					$ 433
Depreciation, Depletion and Amortization, Total	[1]	$ 725	$ 1,126	$ 2,479	3,381
Cost of Revenue [Member]
Segment Reporting Information [Line Items]
Depreciation, Depletion and Amortization, Total		$ 52	$ 60	$ 200	$ 200
Power and Electro-Mechanical Segment [Member]
Segment Reporting Information [Line Items]
Concentration Risk, Percentage		67.00%		68.00%
Gas Segment [Member]
Segment Reporting Information [Line Items]
Concentration Risk, Percentage		33.00%		32.00%
[1]	For the three and nine months ended September 30, 2015, depreciation and amortization totals include $52 thousand and $0.2 million, respectively that were classified as cost of revenues in the Condensed Consolidated Statements of Operations. For the three and nine months ended September 30, 2014, totals include $60 thousand and $0.2 million, respectively, that were classified as cost of revenues in the Condensed Consolidated Statements of Operations.

INVESTMENTS AND FAIR VALUE ME51

INVESTMENTS AND FAIR VALUE MEASUREMENTS - Fair Value Hierarchy for Cash Equivalents and Marketable Securities (Detail) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair value disclosure	$ 2,913	$ 13,190
Liabilites, Fair value disclosure	861	600
Contingent Consideration
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilites, Fair value disclosure	216
Fair Value, Inputs, Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair value disclosure	2,913	8,126
Liabilites, Fair value disclosure	0	0
Fair Value, Inputs, Level 1 | Contingent Consideration
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilites, Fair value disclosure	0
Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair value disclosure	0	5,064
Liabilites, Fair value disclosure	645	600
Fair Value, Inputs, Level 2 | Contingent Consideration
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilites, Fair value disclosure	0
Fair Value, Inputs, Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair value disclosure	0	0
Liabilites, Fair value disclosure	216	0
Fair Value, Inputs, Level 3 | Contingent Consideration
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilites, Fair value disclosure	216
Money market securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair value disclosure	2,413	1,281
Money market securities | Fair Value, Inputs, Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair value disclosure	2,413	1,281
Money market securities | Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair value disclosure	0	0
Money market securities | Fair Value, Inputs, Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair value disclosure	0	0
Certificates of Deposit
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair value disclosure	500	6,845
Certificates of Deposit | Fair Value, Inputs, Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair value disclosure	500	6,845
Certificates of Deposit | Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair value disclosure	0	0
Certificates of Deposit | Fair Value, Inputs, Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair value disclosure	0	0
Commercial Paper
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair value disclosure		2,249
Commercial Paper | Fair Value, Inputs, Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair value disclosure		0
Commercial Paper | Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair value disclosure		2,249
Commercial Paper | Fair Value, Inputs, Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair value disclosure		0
Corporate Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair value disclosure		2,815
Corporate Notes | Fair Value, Inputs, Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair value disclosure		0
Corporate Notes | Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair value disclosure		2,815
Corporate Notes | Fair Value, Inputs, Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair value disclosure		0
Derivative Liability
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilites, Fair value disclosure	645	600
Derivative Liability | Fair Value, Inputs, Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilites, Fair value disclosure	0	0
Derivative Liability | Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilites, Fair value disclosure	645	600
Derivative Liability | Fair Value, Inputs, Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilites, Fair value disclosure	$ 0	$ 0

ACQUISITION - Allocation of Pur

ACQUISITION - Allocation of Purchase Price (Detail) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014
Business Acquisition [Line Items]
Goodwill	$ 21,736	$ 21,887	$ 22,301
CUI-Canada, Inc [Member]
Business Acquisition [Line Items]
Purchase price	4,501
Inventory	2,302
Property & equipment	831
Software	73
Intangible, customer lists	270
Intangible, trade mark and tradename	130
Intangible, technology-based asset	1,000
Goodwill	64
Liabilities assumed	(169)
Business Acquisition Purchase Price Allocation total	$ 4,501

ACQUISITION - Summary of Unaudi

ACQUISITION - Summary of Unaudited Proforma Information (Detail) - USD ($) $ / shares in Units, $ in Thousands		9 Months Ended
		Sep. 30, 2015	Sep. 30, 2014
Adjustments
Business Acquisition [Line Items]
Gross revenue	[1]	$ 0	$ 0
Total expenses	[1]	31	139
Pro Forma
Business Acquisition [Line Items]
Gross revenue		69,590	70,021
Total expenses		74,635	72,161
Net profit (loss)		$ (5,045)	$ (2,140)
Basic and diluted loss per share		$ (0.24)	$ (0.10)
CUI Global Inc.
Business Acquisition [Line Items]
Gross revenue		$ 64,753	$ 57,491
Total expenses		69,392	58,394
Net profit (loss)		(4,639)	(903)
Tectrol, Inc.
Business Acquisition [Line Items]
Gross revenue		4,837	12,530
Total expenses		5,212	13,628
Net profit (loss)		$ (375)	$ (1,098)
[1]	Adjustment to recognize the estimated depreciation and amortization expense for each of the presented periods assuming amortization of the intangible assets and depreciation of tangible assets over their estimated useful lives. Estimated depreciation and amortization for the unaudited pro forma condensed consolidated statements of operations are $31 thousand and $0.1 million for the nine months ended September 30, 2015 and 2014, respectively. The pro forma condensed consolidated statements of operations reflect only pro forma adjustments expected to have a continuing effect on the consolidated results beyond 12 months from the consummation of the acquisition. Excluded from the pro forma adjustment is the effect of the write up of inventory recorded as a result of acquisition accounting of $0.1 million.

ACQUISITION - Estimated Useful

ACQUISITION - Estimated Useful Life for the Intangible Assets (Detail)	9 Months Ended
	Sep. 30, 2015
Tradename - CUI - Canada
Intangible Assets [Line Items]
Finite-lived intangible assets	3 years
Customer List - CUI Canada
Intangible Assets [Line Items]
Finite-lived intangible assets	7 years
Technology - Based Asset - Power
Intangible Assets [Line Items]
Finite-lived intangible assets	7 years
Software | Maximum
Intangible Assets [Line Items]
Finite-lived intangible assets	5 years	[1]
Software | Minimum
Intangible Assets [Line Items]
Finite-lived intangible assets	3 years	[1]
[1]	Software assets are recorded at cost and include major expenditures, which increase productivity or substantially increase useful lives.

ACQUISITION - Additional inform

ACQUISITION - Additional information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Business Acquisition [Line Items]
Amortization Of Intangible Assets			$ 1,869	$ 2,764
Royalty Agreement Description			the agreement calls for an earn-out/royalty payment of two percent of the gross sales (for specific, identified customers) over a period of three years from the closing date, up to a maximum of $0.3 million that may or may not be paid to the seller within 90 days of each calendar year end, depending on performance by the identified customer(s). The final adjusted purchase price for the acquisition of Tectrol was $4.5 million, which includes the present value of $0.3 million of royalties to be paid on future sales,
Revenues	$ 24,928	$ 21,377	$ 64,753	57,491
Asset Purchase Agreement
Business Acquisition [Line Items]
Business acquisition cost acquired purchase price			5,200
Scenario, Adjustment
Business Acquisition [Line Items]
Amortization Of Intangible Assets			31	$ 100
Inventory Write Up			100
CUI Canada
Business Acquisition [Line Items]
Business Combination, Contingent Consideration, Liability, Total	200		200
Business Combination, Contingent Consideration, Liability, Current	75		75
CUI Global, Inc.
Business Acquisition [Line Items]
Revenues			10,400
Tectrol Inc [Member]
Business Acquisition [Line Items]
Business acquisition cost acquired purchase price			4,500
Accrued Royalties	$ 300		$ 300

INCOME (LOSS) PER COMMON SHAR56

INCOME (LOSS) PER COMMON SHARE (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net loss	$ (59)	$ (349)	$ (4,639)	$ (903)
Basic weighted average number of shares outstanding	20,802	20,674	20,788	20,630
Diluted weighted average number of shares outstanding	20,802	20,674	20,788	20,630
Basic loss per common share	$ 0	$ (0.02)	$ (0.22)	$ (0.04)
Diluted loss per common share	$ 0	$ (0.02)	$ (0.22)	$ (0.04)

INCOME (LOSS) PER COMMON SHAR57

INCOME (LOSS) PER COMMON SHARE - Additional Information (Detail) - shares shares in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Earnings Per Share Disclosure [Line Items]
Options nonvested excluded from computation of diluted earnings per share	1	1	1	1

CAPITALIZED INTEREST - Componen

CAPITALIZED INTEREST - Components of interest expense and capitalized interest (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Capitalized Interest [Line Items]
Interest cost incurred	$ 125	$ 127	$ 373	$ 380
Interest cost capitalized - property and equipment	(16)	0	(55)	0
Interest expense, net	$ 109	$ 127	$ 318	$ 380

INCOME TAXES - Additional Infor

INCOME TAXES - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Income Tax Disclosure [Line Items]
Provision (benefit) for taxes	$ (188)	$ (64)	$ (421)	$ (424)
Effective income tax rate	76.10%	15.50%	8.30%	32.00%

WORKING CAPITAL LINE OF CREDI60

WORKING CAPITAL LINE OF CREDIT - Revolving Line Of Credit (Detail) - Wells Fargo Bank [Member] $ in Thousands	9 Months Ended
	Sep. 30, 2015USD ($)
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 4,000
Line of Credit Facility, Maximum Amount Outstanding During Period	$ 0
Line of Credit Facility, Expiration Date	Oct. 1, 2016
Line of Credit Facility, Interest Rate Description	Fixed rate at 1.75% above the LIBOR in effect on the first day of the applicable fixed-rate term, or Variable rate at 1.75% above the the daily one-month LIBOR rate

WORKING CAPITAL LINE OF CREDI61

WORKING CAPITAL LINE OF CREDIT - Security Agreement (Detail) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Line of Credit Facility [Line Items]
General intangibles, net	$ 19,334	$ 19,785
Inventory, net	11,060	6,841
Equipment, net	11,935	$ 7,793
CUI, Inc [Member]
Line of Credit Facility [Line Items]
General intangibles, net	9,583
Accounts receivable, Net	8,414
Inventory, net	6,186
Equipment, net	$ 974

WORKING CAPITAL LINE OF CREDI62

WORKING CAPITAL LINE OF CREDIT - Additional Information (Detail) $ in Millions	Sep. 30, 2015USD ($)
Revolving Credit Facility [Member] | CUI, Inc [Member]
Line of Credit Facility [Line Items]
Capital expenditures, exceed limit	$ 1.2

ACCUMULATED OTHER COMPREHENSI63

ACCUMULATED OTHER COMPREHENSIVE INCOME (Detail) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Accumulated Other Comprehensive Income (Loss), Net of Tax
Foreign currency translation adjustment	$ (689)	$ 268
Accumulated other comprehensive income (loss)	$ (689)	$ 268

CAPITAL LEASES - Analysis of Le

CAPITAL LEASES - Analysis of Leased Property Under Capital Leases (Detail) - USD ($) $ in Thousands	Oct. 26, 2015	Sep. 30, 2015
Analysis of the leased property under capital leases [Line Items]
Less: Accumulated depreciation		$ (101)
Capital leases, balance sheet, assets by major class, net, total	$ 89
Motor Vehicles
Analysis of the leased property under capital leases [Line Items]
Capital leased assets, gross		168
Equipment
Analysis of the leased property under capital leases [Line Items]
Capital leased assets, gross		$ 22

CAPITAL LEASES - Current and Lo

CAPITAL LEASES - Current and Long Term Portion of Capital Leases (Detail) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Capital Lease current and long term portion [Line Items]
Current leases payable	$ 46	$ 33
Long term leases payable	33	$ 74
Total leases payable	$ 79

NOTES PAYABLE - Summary of Note

NOTES PAYABLE - Summary of Notes Payable (Detail) - USD ($) $ in Thousands		Sep. 30, 2015	Dec. 31, 2014
Schedule Of Notes Payable Convertible Notes Payable and Convertible Notes Payable Related Parties [Line Items]
Acquisition Note Payable - related party		$ 5,304	$ 5,304
Convertible notes payable
Schedule Of Notes Payable Convertible Notes Payable and Convertible Notes Payable Related Parties [Line Items]
Promissory Note - bank	[1]	3,544
Acquisition Note Payable - related party	[2]	5,304
Ending Balance		$ 8,848
[1]	On October 1, 2013, the funding of the purchase of the Company’s Tualatin, Oregon corporate offices from Barakel, LLC was completed. The purchase price for this asset was $5.1 million. The purchase was funded, in part, by a promissory note payable to Wells Fargo Bank in the amount of $3.7 million plus interest at the rate of 2% above LIBOR, payable over ten years with a balloon payment due at maturity. It was secured by a deed of trust on the purchased property which was executed by CUI Properties, LLC and guaranteed by CUI Global, Inc. During the nine months ended September 30, 2015, the Company made principal payments of $60 thousand against the mortgage promissory note payable. At September 30, 2015, the balance owed on the mortgage promissory note payable was $3.5 million, of which $84 thousand and $3.5 million were in current and long-term liabilities, respectively at September 30, 2015.
[2]	The note payable to International Electronic Devices, Inc. (formerly CUI, Inc.) is associated with the acquisition of CUI, Inc. The promissory note is due May 15, 2020 and includes a 5% interest rate per annum, with interest payable monthly and the principal due as a balloon payment at maturity. The note contains a contingent conversion feature, such that in the event of default on the note the holder of the note can, at the holder’s option, convert the note principal into common stock at $0.001 per share. As of September 30, 2015, the Company is in compliance with all terms of this promissory note and the conversion feature is not effective.

NOTES PAYABLE - Additional Info

NOTES PAYABLE - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	9 Months Ended
	Oct. 31, 2013	Sep. 30, 2015	Dec. 31, 2014
Notes Payable Convertible Notes Payable and Convertible Notes Payable Related Parties [Line Items]
Debt instrument, annual principal payment		$ 60
Mortgage promissory note payable		3,500
Long-term Debt, Current Maturities		84
Long term mortgage note payable		$ 3,500
Common Stock, Par Or Stated Value Per Share		$ 0.001	$ 0.001
Tualatin, Oregon Corporate Office Acquisition
Notes Payable Convertible Notes Payable and Convertible Notes Payable Related Parties [Line Items]
Purchase of real estate property	$ 5,100
Mortgage promissory note payable	$ 3,700
International Electronic Devices, Inc.
Notes Payable Convertible Notes Payable and Convertible Notes Payable Related Parties [Line Items]
Debt maturity date		May 15, 2020
Interest accrues rate		5.00%
Common Stock, Par Or Stated Value Per Share		$ 0.001

CONCENTRATIONS - Additional Inf

CONCENTRATIONS - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Concentration Risk [Line Items]
Concentration risk, percentage	100.00%	100.00%	100.00%	100.00%
United Kingdom
Concentration Risk [Line Items]
Concentration risk, percentage	21.00%	38.00%	25.00%	32.00%
CHINA
Concentration Risk [Line Items]
Concentration risk, percentage	5.00%	7.00%	6.00%	6.00%
Supplier Concentration Risk
Concentration Risk [Line Items]
Concentration risk, percentage	9.00%		9.00%
Sales Revenue
Concentration Risk [Line Items]
Concentration risk, percentage	34.00%	55.00%	37.00%	48.00%
Sales Revenue | United Kingdom
Concentration Risk [Line Items]
Concentration risk, percentage	21.00%	38.00%	25.00%	32.00%
Sales Revenue | CHINA
Concentration Risk [Line Items]
Concentration risk, percentage	5.00%	7.00%	6.00%	6.00%
Sales Revenue | Customer One
Concentration Risk [Line Items]
Concentration risk, percentage	19.00%	28.00%	20.00%	31.00%
Sales Revenue | Customer Two
Concentration Risk [Line Items]
Concentration risk, percentage	9.00%	16.00%	11.00%	17.00%
Sales Revenue | Customer Three
Concentration Risk [Line Items]
Concentration risk, percentage	6.00%	11.00%	6.00%
Accounts Receivable
Concentration Risk [Line Items]
Concentration risk, percentage				34.00%
Gross trade accounts receivable from continuing operations	$ 14.7	$ 10.6	$ 14.7	$ 10.6
Accounts Receivable | United Kingdom
Concentration Risk [Line Items]
Concentration risk, percentage			30.00%	64.00%
Accounts Receivable | CHINA
Concentration Risk [Line Items]
Concentration risk, percentage			5.00%	3.00%
Accounts Receivable | Customer One
Concentration Risk [Line Items]
Concentration risk, percentage			13.00%	19.00%
Accounts Receivable | Customer Two
Concentration Risk [Line Items]
Concentration risk, percentage				15.00%

OTHER EQUITY TRANSACTIONS - Pre

OTHER EQUITY TRANSACTIONS - Prepaid Asset Using Grant-Date-Fair Value (Detail) $ in Thousands	9 Months Ended
	Sep. 30, 2015USD ($)shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Share-based Compensation, Gross | shares	57,501
Stock Issued During Period, Value, Share-based Compensation, Gross	$ 353	[1]
Two Board [Member] | Vested Restricted Common Stock One [Member] | Director Compensation [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Date Of Issuance	January 2,015
Stock Issued During Period, Shares, Share-based Compensation, Gross | shares	5,000
Stock Issued During Period, Value, Share-based Compensation, Gross	$ 36
New Director of Sales and Marketing [Member] | Vested Restricted Common Stock Two [Member] | Sign-on Bonus [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Date Of Issuance	January 2,015
Stock Issued During Period, Shares, Share-based Compensation, Gross | shares	17,655
Stock Issued During Period, Value, Share-based Compensation, Gross	$ 125
Consultants [Member] | Vested Restricted Common Stock Three [Member] | Compensation For Strategic Investor Marketing Services [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Date Of Issuance	March 2,015
Stock Issued During Period, Shares, Share-based Compensation, Gross | shares	10,000
Stock Issued During Period, Value, Share-based Compensation, Gross	$ 63
Former Employee [Member] | Common Stock [Member] | Cashless stock option exercise [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Date Of Issuance	April 2,015
Stock Issued During Period, Shares, Share-based Compensation, Gross | shares	108
Stock Issued During Period, Value, Share-based Compensation, Gross	$ 0	[2]
Employee [Member] | Vested Restricted Common Stock Four [Member] | Approved Bonus [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Date Of Issuance	May 2,015
Stock Issued During Period, Shares, Share-based Compensation, Gross | shares	1,391
Stock Issued During Period, Value, Share-based Compensation, Gross	$ 7
Employee [Member] | Vested Restricted Common Stock Five [Member] | Approved Bonus [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Date Of Issuance	June 2,015
Stock Issued During Period, Shares, Share-based Compensation, Gross | shares	9,560
Stock Issued During Period, Value, Share-based Compensation, Gross	$ 50
Employee [Member] | Vested Restricted Common Stock Seven [Member] | Bonus Compensation [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Date Of Issuance	July 2,015
Stock Issued During Period, Shares, Share-based Compensation, Gross | shares	3,453
Stock Issued During Period, Value, Share-based Compensation, Gross	$ 15
Employee [Member] | Common Stock Three [Member] | Cashless stock option exercise [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Date Of Issuance	August 2,015
Stock Issued During Period, Shares, Share-based Compensation, Gross | shares	14
Stock Issued During Period, Value, Share-based Compensation, Gross	$ 0	[2]
Board [Member] | Vested Restricted Common Stock Six [Member] | Director Compensation [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Date Of Issuance	June 2,015
Stock Issued During Period, Shares, Share-based Compensation, Gross | shares	1,753
Stock Issued During Period, Value, Share-based Compensation, Gross	$ 10
Related Party - James McKenzie [Member] | Common Stock One [Member] | Pursuant To Royalty Agreement [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Date Of Issuance	July 2,015
Stock Issued During Period, Shares, Share-based Compensation, Gross | shares	3,670
Stock Issued During Period, Value, Share-based Compensation, Gross	$ 20
Related Party - IED [Member] | Common Stock Two [Member] | Pursuant To Royalty Agreement [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Date Of Issuance	July 2,015
Stock Issued During Period, Shares, Share-based Compensation, Gross | shares	400
Stock Issued During Period, Value, Share-based Compensation, Gross	$ 2
Director [Member] | Vested Restricted Common Stock Eight [Member] | Director Compensation [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Date Of Issuance	August 2,015
Stock Issued During Period, Shares, Share-based Compensation, Gross | shares	4,497
Stock Issued During Period, Value, Share-based Compensation, Gross	$ 25
[1]	There was $9 thousand of stock-based expense related to unvested restricted stock units held by a Director for stock to be issued at a future date.
[2]	The Company received $0 for the issuance in the cashless option exercise.

OTHER EQUITY TRANSACTIONS - Add

OTHER EQUITY TRANSACTIONS - Additional Information (Detail) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock issued for prepaid consulting services	$ 63	$ 0
Cashless Option Exercise [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Proceeds from Issuance of Common Stock	0
Vested Restricted Common Stock Three [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock issued for prepaid consulting services	47
Expensed for prepaid consulting services	16
Unvested Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted Stock or Unit Expense	$ 9