Orbital Infrastructure (OIGBQ) 10-Q 9 Nov 16 2016 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2016	Nov. 07, 2016
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2016
Document Fiscal Year Focus	2,016
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		20,915,491

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Current Assets:
Cash and cash equivalents	$ 7,051	$ 7,267
Trade accounts receivable, net of allowance of $129 and $90, respectively	11,785	14,685
Inventories, net of allowance of $743 and $483, respectively	12,276	12,321	[1]
Costs in excess of billings	1,877	1,571
Prepaid expenses and other	1,958	2,313
Total current assets	34,947	38,157
Property and equipment, less accumulated depreciation of $3,539 and $3,126, respectively	11,112	11,950
Goodwill	20,505	21,527
Other intangible assets, less accumulated amortization of $9,556 and $8,999, respectively	17,002	18,746
Investment	0	385
Note receivable, less current portion	342	0
Deposits and other assets	114	83
Total assets	84,022	90,848
Current Liabilities:
Accounts payable	6,044	5,806
Mortgage note payable, current portion	88	85
Capital lease obligation, current portion	31	41
Accrued expenses	4,406	5,222
Billings in excess of costs	2,773	2,190
Unearned revenue	4,361	3,711
Total current liabilities	17,703	17,055
Long term mortgage note payable, less current portion	3,372	3,439
Long term note payable, related party	5,304	5,304
Capital lease obligation, less current portion	13	29
Derivative liability	678	580
Deferred tax liabilities, net	4,218	4,533
Other long-term liabilities	294	392
Total liabilities	31,582	31,332
Commitments and contingencies
Stockholders' Equity:
Common stock, par value $0.001; 325,000,000 shares authorized; 20,906,767 shares issued and outstanding at September 30, 2016 and 20,806,219 shares issued and outstanding at December 31, 2015	21	21
Additional paid-in capital	150,116	149,639
Accumulated deficit	(93,360)	(88,704)
Accumulated other comprehensive loss	(4,337)	(1,440)
Total stockholders' equity	52,440	59,516
Total liabilities and stockholders' equity	$ 84,022	$ 90,848
[1]	At December 31, 2015, CUI-Canada inventory reserves of $97 thousand were reclassified from raw materials to inventory reserves and $246 thousand of prepaid expenses at CUI Inc. were reclassified to raw materials inventory.

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Trade accounts receivable, allowance	$ 129	$ 90
Inventories, net of allowance	743	483	[1]
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	3,539	3,216
Finite-Lived Intangible Assets, Accumulated Amortization	$ 9,556	$ 8,999
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	325,000,000	325,000,000
Common stock, shares issued	20,906,767	20,806,219
Common stock, shares outstanding	20,906,767	20,806,219
[1]	At December 31, 2015, CUI-Canada inventory reserves of $97 thousand were reclassified from raw materials to inventory reserves and $246 thousand of prepaid expenses at CUI Inc. were reclassified to raw materials inventory.

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015		Sep. 30, 2016	Sep. 30, 2015
Revenues:
Total revenues	$ 23,257	$ 24,845	[1]	$ 67,058	$ 64,354	[1]
Cost of revenues	14,660	15,506		41,269	40,521
Gross profit	8,597	9,339		25,789	23,833
Operating expenses:
Selling, general and administrative	8,080	7,941		26,328	24,520
Depreciation and amortization	585	632		1,809	2,227
Research and development	512	532		1,544	1,506
Provision for bad debt	0	67		48	204
Other operating expenses	5	0		5	2
Total operating expenses	9,182	9,172		29,734	28,459
Income (loss) from operations	(585)	167	[2]	(3,945)	(4,626)	[2]
Other income (expense)	6	(305)		(265)	(116)
Interest expense	(119)	(109)		(364)	(318)
Loss before taxes	(698)	(247)		(4,574)	(5,060)
Income tax expense (benefit)	(191)	(188)		82	(421)
Net loss	$ (507)	$ (59)		$ (4,656)	$ (4,639)
Basic and diluted weighted average common and common equivalent shares outstanding (in shares)	20,906,781	20,802,217		20,891,517	20,787,536
Basic and diluted loss per common share (in dollars per share)	$ (0.02)	$ 0		$ (0.22)	$ (0.22)
[1]	See note 1, Nature of Operations - Revisions, for explanation of change to 2015 revenue amounts.
[2]	For the three and nine months ended September 30, 2015, $31 thousand and $94 thousand, respectively, of compensation expense included in Selling, General and Administrative expense was reclassified from the Power and Electromechanical segment to the Energy segment to conform with the 2016 presentation.

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Income and Loss - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Net loss	$ (507)	$ (59)	$ (4,656)	$ (4,639)
Other comprehensive income (loss)
Foreign currency translation adjustment	(796)	(1,253)	(2,897)	(957)
Comprehensive loss	$ (1,303)	$ (1,312)	$ (7,553)	$ (5,596)

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Changes in Stockholders' Equity - 9 months ended Sep. 30, 2016 - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Income (Loss)
Balance at Dec. 31, 2015	$ 59,516	$ 21	$ 149,639	$ (88,704)	$ (1,440)
Balance (in shares) at Dec. 31, 2015		20,806,219
Options granted for services and compensation	227	$ 0	227	0	0
Common stock issued for exercises of options	0	$ 0	0	0	0
Common stock issued for exercises of options (in shares)		718
Common stock issued for compensation, services,and royalty payments	250	$ 0	250	0	0
Common stock issued for compensation, services,and royalty payments (in shares)		99,830
Net loss for the period ended September 30, 2016	(4,656)	$ 0	0	(4,656)	0
Other comprehensive loss	(2,897)	0	0	0	(2,897)
Balance at Sep. 30, 2016	$ 52,440	$ 21	$ 150,116	$ (93,360)	$ (4,337)
Balance (in shares) at Sep. 30, 2016		20,906,767

Condensed Consolidated Stateme7

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (4,656)	$ (4,639)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation	697	610
Amortization of intangibles	1,450	1,869
Amortization of investment premiums and discounts	0	15
Stock and options issued and stock to be issued for compensation, royalties and services	983	977
Unrealized loss on derivative liability	98	45
Non-cash earnings on equity method investment	0	(53)
Non-cash royalties, net (Note 4)	15	0
Provision for bad debt expense and returns allowances	52	204
Deferred income taxes	(105)	(288)
Impairment of intangible assets	0	3
Inventory reserve	269	85
Loss on disposal of assets	5	0
(Increase) decrease in operating assets:
Trade accounts receivable	2,244	(4,767)
Inventory	(506)	(2,522)
Costs in excess of billings	(513)	(467)
Prepaid expenses and other current assets	445	(1,381)
Deposits and other assets	(27)	61
Increase (decrease) in operating liabilities:
Accounts payable	148	1,817
Accrued expenses	(1,056)	410
Unearned revenue	643	1,857
Billings in excess of costs	865	(1,146)
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	1,051	(7,310)
CASH FLOWS FROM INVESTING ACTIVITIES:
Cash paid upon acquisition, including amount refundable from escrow, and net of contingent consideration (Note 10)	0	(4,285)
Purchase of property and equipment	(463)	(4,352)
Proceeds from sale of property and equipment	22	0
Investments in other intangible assets	(662)	(227)
Maturities of short term investments held to maturity	0	10,645
Receipts from deferred property grant	0	225
NET CASH (USED IN) PROVIDED BY INVESTING ACTIVITIES	(1,103)	2,006
CASH FLOWS FROM FINANCING ACTIVITIES:
Payments on capital lease obligations	(38)	(26)
Payments on notes and loans payable	(64)	(60)
Payments on contingent consideration	(59)	0
NET CASH USED IN FINANCING ACTIVITIES	(161)	(86)
Effect of exchange rate changes on cash	(3)	(78)
Net decrease in cash and cash equivalents	(216)	(5,468)
Cash and cash equivalents at beginning of period	7,267	11,704
CASH AND CASH EQUIVALENTS AT END OF PERIOD	7,051	6,236
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Income taxes paid	169	34
Interest paid, net of capitalized interest	366	375
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES:
Common stock issued and to be issued for royalties payable pursuant to product agreements, related party	38	22
Contingent consideration recorded in acquisition	0	216
Common stock issued and to be issued for consulting services and compensation in common stock	718	587	[1]
Exchange of investment in TPI in return for note receivable (note 4)	385	0
Accrued property and equipment purchases	8	40
Accrued investment in other intangible assets	137	0
Capital leases	19	0
Deferred property grant receivable and reduction in property and equipment	$ 0	$ 150
[1]	Includes $63 thousand included in prepaid consulting services

Condensed Consolidated Stateme8

Condensed Consolidated Statements of Cash Flows (Parenthetical) $ in Thousands	9 Months Ended
	Sep. 30, 2015USD ($)
Common stock issued for prepaid consulting services	$ 63

NATURE OF OPERATIONS AND BASIS

NATURE OF OPERATIONS AND BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
NATURE OF OPERATIONS AND BASIS OF PRESENTATION	1. NATURE OF OPERATIONS AND BASIS OF PRESENTATION CUI Global Inc. and subsidiaries, (collectively, “CUI Global” or “the Company ”) The Power and Electromechanical segment is comprised of the following wholly owned subsidiaries of CUI Global Inc.: CUI, Inc. (CUI), based in Tualatin, Oregon; CUI Japan, based in Tokyo, Japan; CUI-Canada, based in Toronto, Canada, and the administrative entity, CUI Properties. All three subsidiaries are providers of power and electromechanical components including power supplies, transformers, converters, connectors and industrial controls for Original Equipment Manufacturers (OEMs). The Power and Electromechanical segment defines its product offerings into two categories: components including connectors, speakers, buzzers, test and measurement devices, and control solutions including encoders and sensors; and power solutions, which includes Novum. These offerings provide a technology architecture that addresses power and related accessories to industries as broadly ranging as consumer electronics, medical and defense. The Energy segment is made up of the following wholly-owned subsidiaries of CUI Global Inc.: Orbital Gas Systems Limited (Orbital) based in Staffordshire, United Kingdom and Orbital Gas Systems, North America, Inc. based in Houston, Texas. The Energy segment provides 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 Other category represents the remaining activities that are not included as part of the other reportable segments and primarily represents corporate activity. 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 Company's Annual Report, Form 10-K for the year ended December 31, 2015. 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, 2016. 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 amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Certain amounts from the prior periods have been reclassified to the current period presentation included on the condensed consolidated statements of operations: for the three and nine months ended September 30, 2015, $ 41 90 237 88 1 87 The following immaterial revisions made to prior financial statements were related to sales of raw material components to a vendor that in turn, sold finished goods inventory to the Company that included the raw material components that we had sold to the vendor. For the three and nine months ended September 30, 2015, total revenues and cost of revenues were both decreased by $ 83 399 246 274

INVENTORY

INVENTORY	9 Months Ended
	Sep. 30, 2016
Inventory Disclosure [Abstract]
INVENTORY	2. INVENTORY 0.8 1.7 (in thousands) September 30, December 31, 2016 2015 (1) Finished goods $ 8,986 $ 8,278 Raw materials 3,221 3,637 Work-in-process 812 889 Inventory reserves (743) (483) Total inventories $ 12,276 $ 12,321 (1) At December 31, 2015, CUI-Canada inventory reserves of $ 97 246

GOODWILL AND INDEFINITE-LIVED I

GOODWILL AND INDEFINITE-LIVED INTANGIBLES	9 Months Ended
	Sep. 30, 2016
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. The Company performed a qualitative and quantitative analysis of goodwill and a qualitative analysis of its indefinite-lived intangibles at May 31, 2016, and determined there was no impairment of goodwill or indefinite-lived intangibles. Under the quantitative analysis, the fair value of each reporting unit exceeded its carrying amount by at least 5%. As detailed in ASC 350-20-35-3A, in performing its testing for impairment of 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. Periodically, as was done at May 31, 2016, the Company also prepares a quantitative analysis in addition to the qualitative one. To complete the qualitative 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). (in thousands) Power and Electro - Mechanical Energy Other Total Balance, December 31, 2015 $ 13,077 $ 8,450 $ — $ 21,527 Currency translation adjustments 25 (1,047) — (1,022) Balance, September 30, 2016 $ 13,102 $ 7,403 $ — $ 20,505 The Company also tests for impairment of other 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 exceed their fair value and may not be recoverable. The Company performed a qualitative assessment of impairment for other indefinite-lived assets at May 31, 2016 following the guidance in ASC 350-30-35-18A and 18B and determined there to be no impairment. Other Indefinite-lived intangibles were $ 7.3

INVESTMENT AND NOTE RECEIVABLE

INVESTMENT AND NOTE RECEIVABLE	9 Months Ended
	Sep. 30, 2016
Investments And Notes Receivable [Abstract]
INVESTMENT AND NOTE RECEIVABLE	4. INVESTMENT AND NOTE RECEIVABLE Prior to September 30, 2015, CUI Global had an 8.5 Subsequent to September 30, 2015, CUI Global and its common related parties were unable to obtain a timely financial report, which was inconsistent with prior periods, evidencing a reduction in the influence of CUI Global over TPI. Based on this change in influence, and CUI Global’s level of technical control through its 8.5 0.4 5 5 15 (in thousands) Revenues $ 10,718 Operating income $ 674 Net profit $ 621 Other comprehensive profit (loss): Foreign currency translation adjustment — Comprehensive net profit $ 621 Company share of net profit $ 53

DERIVATIVE INSTRUMENTS

DERIVATIVE INSTRUMENTS	9 Months Ended
	Sep. 30, 2016
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. For additional information on fair value of derivatives, see Note 9, “Investments and Fair Value Measurements,” of these condensed consolidated financial statements. The Company has limited involvement with derivative instruments and does not trade them. 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, 2016, the Company had $ 47 98 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, 2016
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, 2015. The Company did not grant any stock options in the three and nine months ended September 30, 2016. For the three and nine months ended September 30, 2016, the Company recorded stock-based expense of $ 0.1 1.0 0.3 1.0 0 31

SEGMENT REPORTING

SEGMENT REPORTING	9 Months Ended
	Sep. 30, 2016
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 ASC 280-10. These operating segments have been aggregated into two reportable segments and an "Other" category. The two reportable segments are Power and Electromechanical, and Energy. The Power and Electromechanical segment is focused on the operations of CUI, Inc., CUI-Canada and CUI Japan for the sale of internal and external power supplies and related components and industrial controls. The Energy segment is focused on the operations of Orbital Gas Systems Limited and Orbital Gas Systems, North America, Inc., which includes gas related metering, monitoring and control systems, including the GasPT, VE Probe and IRIS. The Other category represents the remaining activities that are not included as part of the other reportable segments and primarily represents corporate activity. During the three months ended September 30, 2016 and September 30, 2015, the Company’s total revenues consisted of 69 31 67 33 (in thousands) Power and Electro-Mechanical Energy Other Total Revenues from external customers $ 16,157 $ 7,100 $ — $ 23,257 Depreciation and amortization (1) 371 339 — 710 Interest expense 56 3 60 119 Income (loss) from operations 813 (201) (1,197) (585) Segment assets 51,438 32,316 268 84,022 Other intangible assets, net 9,461 7,541 — 17,002 Goodwill 13,102 7,403 — 20,505 Expenditures for segment assets (2) 99 255 — 354 The following information represents segment activity for the nine months ended September 30, 2016 and selected balance sheet items as of September 30, 2016: (in thousands) Power and Electro-Mechanical Energy Other Total Revenues from external customers $ 44,607 $ 22,451 $ — $ 67,058 Depreciation and amortization (1) 1,063 1,083 1 2,147 Interest expense 166 5 193 364 Income (loss) from operations 1,038 (480) (4,503) (3,945) Segment assets 51,438 32,316 268 84,022 Other intangible assets, net 9,461 7,541 — 17,002 Goodwill 13,102 7,403 — 20,505 Expenditures for segment assets (2) 580 545 — 1,125 The following information represents segment activity for the three months ended September 30, 2015 and selected balance sheet items as of September 30, 2015: (in thousands) Power and Electro-Mechanical Energy Other Total Revenues from external customers (3) $ 16,596 $ 8,249 $ — $ 24,845 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 (4) 1,572 (308) (1,097) 167 Segment assets 50,855 36,855 3,499 91,209 Other intangible assets, net 9,644 9,687 3 19,334 Goodwill 13,080 8,656 — 21,736 Expenditures for segment assets (2) 313 1,734 — 2,047 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 Energy Other Total Revenues from external customers (3) $ 43,617 $ 20,737 $ — $ 64,354 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 (4) 2,266 (3,568) (3,324) (4,626) Segment assets 50,855 36,855 3,499 91,209 Other intangible assets, net 9,644 9,687 3 19,334 Goodwill 13,080 8,656 — 21,736 Expenditures for segment assets (2) 741 3,838 — 4,579 (1) For the Power and Electromechanical segment, Depreciation and amortization totals for the three and nine months ended September 30, 2016, include $ 125 338 93 252 (2) Includes purchases of property plant and equipment and the investment in other intangible assets. Excludes amounts for the Tectrol, Inc. acquisition in 2015. (3) See note 1, Nature of Operations - Revisions, for explanation of change to 2015 revenue amounts. (4) For the three and nine months ended September 30, 2015, $ 31 94 (dollars in thousands) For the Three Months Ended September 30, 2016 2015 Amount % Amount % USA $ 13,152 56 % $ 14,012 56 % United Kingdom 4,540 20 % 5,235 21 % All Others 5,565 24 % 5,598 23 % Total $ 23,257 100 % $ 24,845 100 % (dollars in thousands) For the Nine Months Ended September 30, 2016 2015 Amount % Amount % USA $ 35,006 52 % $ 34,768 54 % United Kingdom 13,988 21 % 15,978 25 % All Others 18,064 27 % 13,608 21 % Total $ 67,058 100 % $ 64,354 100 %

RECENT ACCOUNTING PRONOUNCEMENT

RECENT ACCOUNTING PRONOUNCEMENTS	9 Months Ended
	Sep. 30, 2016
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS	8. RECENT ACCOUNTING PRONOUNCEMENTS In August 2016, the FASB issued Accounting Standards Update (“ASU”) No. 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments In March 2016, the FASB issued ASU No. 2016-09, Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting In February 2016, The FASB issued ASU No. 2016-02, Leases (Topic 842) In July 2015, the FASB issued ASU No. 2015-11, “ Simplifying the Measurement of Inventory In May 2014, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2014-09, “ Revenue from Contracts with Customers

INVESTMENTS AND FAIR VALUE MEAS

INVESTMENTS AND FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 30, 2016
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, 2016 and December 31, 2015, respectively, was as follows: (in thousands) September 30, 2016 Level 1 Level 2 Level 3 Total Money market securities $ 16 $ — $ — $ 16 Total assets $ 16 $ — $ — $ 16 Derivative instrument payable $ — $ 678 $ — $ 678 Contingent consideration — — 150 150 Total liabilities $ — $ 678 $ 150 $ 828 December 31, 2015 Level 1 Level 2 Level 3 Total Money market securities $ 1,915 $ — $ — $ 1,915 Total assets $ 1,915 $ — $ — $ 1,915 Derivative instrument payable $ — $ 580 $ — $ 580 Contingent consideration — — 216 216 Total liabilities $ — $ 580 $ 216 $ 796 Fair Value Measurements Using Significant Unobservable Inputs (Level 3) Contingent Consideration Balance at December 31, 2015 $ 216 Payments (59) Quarterly fair value adjustments (7) Balance at September 30, 2016 $ 150 Level 3 instruments are made up of contingent consideration that was incurred as part of the Tectrol, Inc. acquisition 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 excluding changes due to payments are reflected in the statement of operations in selling, general and administrative expenses during the period the valuation change occurs. Contingent consideration in the amount of $ 59

ACQUISITION

ACQUISITION	9 Months Ended
	Sep. 30, 2016
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 Electromechanical segment. As a part of this acquisition strategy, CUI Global, Inc. formed a wholly owned Canadian corporate subsidiary, CUI-Canada, Inc., to receive these acquired assets and liabilities. That entity entered into a five-year lease of the Toronto facility where Tectrol, Inc. was operating its business. CUI-Canada, Inc. operations include the design, manufacture assembly and sales of electronic power conversion devices such as AC/DC power supplies, DC/DC power supplies, linear power supplies and uninterruptable power supplies. The purchase price for the acquisition of the assets was $ 5.2 0.2 59 72 78 (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 For the nine months ended September 30, 2015 (in thousands) CUI Global, Inc. Tectrol, Inc. Adjustment (1) Pro forma Gross revenue $ 64,354 $ 4,837 $ — $ 69,191 Total expenses 68,993 5,212 31 74,236 Net (loss) $ (4,639) $ (375) $ (5,045) (1) Adjustment to recognize the estimated depreciation and amortization expense for the presented period 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 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 as of January 1, 2014, and are not indicative of future results.

LOSS PER COMMON SHARE

LOSS PER COMMON SHARE	9 Months Ended
	Sep. 30, 2016
Earnings Per Share [Abstract]
LOSS PER COMMON SHARE	11. 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, 2016 and September 30, 2015, the assumed exercise of stock options using the treasury stock method would have had an antidilutive effect and therefore 1.0 (in thousands, except share and per share amounts) For the Three Months Ended September 30, For the Nine Months Ended September 30, 2016 2015 2016 2015 Net loss $ (507) $ (59) $ (4,656) $ (4,639) Basic and diluted weighted average number of shares outstanding 20,906,781 20,802,217 20,891,517 20,787,536 Basic and diluted loss per common share $ (0.02) (0.00) $ (0.22) $ (0.22)

CAPITALIZED INTEREST

CAPITALIZED INTEREST	9 Months Ended
	Sep. 30, 2016
Capitalized 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. The components of interest expense and capitalized interest are as follows: (in thousands) For the Three Months Ended September 30, For the Nine Months Ended September 30, 2016 2015 2016 2015 Interest cost incurred $ 123 $ 125 $ 370 $ 373 Interest cost capitalized - property and equipment (4) (16) (6) (55) Interest expense, net $ 119 $ 109 $ 364 $ 318

INCOME TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2016
Income Tax Disclosure [Abstract]
INCOME TAXES	13. INCOME TAXES The Company is subject to taxation in the U.S., as well as 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 tax benefit of $ 191 82 27.4 (1.8) 188 421 76.1 8.3

WORKING CAPITAL LINE OF CREDIT

WORKING CAPITAL LINE OF CREDIT	9 Months Ended
	Sep. 30, 2016
Line Of Credit Facility [Abstract]
WORKING CAPITAL LINE OF CREDIT	14. WORKING CAPITAL LINE OF CREDIT (in thousands) Credit Limit September 30, 2016 Balance Expiration 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 daily one-month LIBOR rate * Effective on October 1, 2016, the working capital line of credit was extended to October 1, 2018. (in thousands) CUI Inc. General intangibles, net $ 9,407 CUI Inc. Accounts receivable, net $ 5,836 CUI Inc. Inventory, net $ 6,681 CUI Inc. Equipment, net $ 870 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 (LOSS)	9 Months Ended
	Sep. 30, 2016
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax [Abstract]
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS	15. ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (in thousands) As of September 30, As of December 31, 2016 2015 Foreign currency translation adjustment $ (4,337) $ (1,440) Accumulated other comprehensive income (loss) $ (4,337) $ (1,440)

CAPITAL LEASES

CAPITAL LEASES	9 Months Ended
	Sep. 30, 2016
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, 2016 and December 31, 2015: Asset Balances at September 30, December 31, (in thousands) 2016 2015 Classes of Property Motor vehicles $ 104 $ 118 Equipment 19 21 Less: Accumulated depreciation (63) (71) $ 60 $ 68 The following summarizes the current and long-term portion of capital leases as of September 30, 2016 and December 31, 2015: (in thousands) Liability Balances at September 30, December 31, 2016 2015 Current leases payable $ 31 $ 41 Long-term leases payable 13 29 $ 44 $ 70

NOTES PAYABLE

NOTES PAYABLE	9 Months Ended
	Sep. 30, 2016
Notes Payable [Abstract]
NOTES PAYABLE	17. NOTES PAYABLE (in thousands) September 30, 2016 December 31, 2015 Mortgage note payable (1) $ 3,460 $ 3,524 Acquisition Note Payable - related party (2) 5,304 5,304 Ending Balance $ 8,764 $ 8,828 (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 3.7 2% above LIBOR 64 3.5 88 3.4 (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 5 0.001

CONCENTRATIONS

CONCENTRATIONS	9 Months Ended
	Sep. 30, 2016
Risks and Uncertainties [Abstract]
CONCENTRATIONS	18. CONCENTRATIONS During the third quarter of 2016, 19 19 19 19 31 20 11 The Company’s major product lines during the first nine months of 2016 and 2015 were power and electromechanical products and natural gas infrastructure and high-tech solutions. At September 30, 2016, of the gross trade accounts receivable of $ 11.9 12 14.8 11 During the three and nine months ended September 30, 2016, CUI had one supplier concentration of 8 9 The Company had a revenue concentration in the United Kingdom for the three and nine months ended September 30, 2016 of 20 21 21 25 At September 30, 2016, the Company had trade accounts receivable concentrations in the United Kingdom and Italy of 22 12 28

OTHER EQUITY TRANSACTIONS

OTHER EQUITY TRANSACTIONS	9 Months Ended
	Sep. 30, 2016
Equity [Abstract]
OTHER EQUITY TRANSACTIONS	19. OTHER EQUITY TRANSACTIONS Date of issuance Type of issuance Expense/ Prepaid/ Cash Stock issuance recipient Reason for Total no. Grant date fair value recorded at issuance January, April and July 2016 Vested restricted common stock Expensed Five board members Director compensation 38,130 $ 217 (1) January 2016 and July 2016 Vested restricted common stock Expensed Four Employees Approved bonuses 56,782 381 (2) January, March and September 2016 Common stock Expensed Related party, James McKenzie Pursuant to royalty agreement 4,918 30 February and April 2016 Common stock Expensed Three Employees Cashless Stock option exercise 718 — (3) Total 2016 issuances 100,548 $ 628 (4) (1) Includes $ 12 (2) Bonuses of $ 366 (3) The Company received $— for the issuance in the cashless option exercise. (4) Does not include stock expense of $ 475

NATURE OF OPERATIONS AND BASI28

NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Policies)	9 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
Nature of Operations	CUI Global Inc. and subsidiaries, (collectively, “CUI Global” or “the Company ”) The Power and Electromechanical segment is comprised of the following wholly owned subsidiaries of CUI Global Inc.: CUI, Inc. (CUI), based in Tualatin, Oregon; CUI Japan, based in Tokyo, Japan; CUI-Canada, based in Toronto, Canada, and the administrative entity, CUI Properties. All three subsidiaries are providers of power and electromechanical components including power supplies, transformers, converters, connectors and industrial controls for Original Equipment Manufacturers (OEMs). The Power and Electromechanical segment defines its product offerings into two categories: components including connectors, speakers, buzzers, test and measurement devices, and control solutions including encoders and sensors; and power solutions, which includes Novum. These offerings provide a technology architecture that addresses power and related accessories to industries as broadly ranging as consumer electronics, medical and defense. The Energy segment is made up of the following wholly-owned subsidiaries of CUI Global Inc.: Orbital Gas Systems Limited (Orbital) based in Staffordshire, United Kingdom and Orbital Gas Systems, North America, Inc. based in Houston, Texas. The Energy segment provides 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 Other category represents the remaining activities that are not included as part of the other reportable segments and primarily represents corporate activity.
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 Company's Annual Report, Form 10-K for the year ended December 31, 2015. 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, 2016. 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 amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Reclassification	Reclassifications Certain amounts from the prior periods have been reclassified to the current period presentation included on the condensed consolidated statements of operations: for the three and nine months ended September 30, 2015, $ 41 90 237 88 1 87
Revision	Revisions The following immaterial revisions made to prior financial statements were related to sales of raw material components to a vendor that in turn, sold finished goods inventory to the Company that included the raw material components that we had sold to the vendor. For the three and nine months ended September 30, 2015, total revenues and cost of revenues were both decreased by $ 83 399 246 274

INVENTORY (Tables)

INVENTORY (Tables)	9 Months Ended
	Sep. 30, 2016
Inventory Disclosure [Abstract]
Schedule of Inventory, Current	Inventories consist of raw materials, work-in-process and finished goods and are stated at the lower of cost or market using the first-in, first-out (FIFO) method or through the moving average cost method. At September 30, 2016 and December 31, 2015, accrued liabilities included $ 0.8 1.7 (in thousands) September 30, December 31, 2016 2015 (1) Finished goods $ 8,986 $ 8,278 Raw materials 3,221 3,637 Work-in-process 812 889 Inventory reserves (743) (483) Total inventories $ 12,276 $ 12,321 (1) At December 31, 2015, CUI-Canada inventory reserves of $ 97 246

GOODWILL AND INDEFINITE-LIVED30

GOODWILL AND INDEFINITE-LIVED INTANGIBLES (Tables)	9 Months Ended
	Sep. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The carrying value of goodwill and the activity for the nine months ended September 30, 2016 are as follows: (in thousands) Power and Electro - Mechanical Energy Other Total Balance, December 31, 2015 $ 13,077 $ 8,450 $ — $ 21,527 Currency translation adjustments 25 (1,047) — (1,022) Balance, September 30, 2016 $ 13,102 $ 7,403 $ — $ 20,505

INVESTMENT AND NOTE RECEIVABLE

INVESTMENT AND NOTE RECEIVABLE (Tables)	9 Months Ended
	Sep. 30, 2016
Investments And Notes Receivable [Abstract]
Equity Method Investments	Presented below are the equity method earnings through nine months ended September 30, 2015 for the period that CUI Global had significant influence over TPI: (in thousands) Revenues $ 10,718 Operating income $ 674 Net profit $ 621 Other comprehensive profit (loss): Foreign currency translation adjustment — Comprehensive net profit $ 621 Company share of net profit $ 53

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	9 Months Ended
	Sep. 30, 2016
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	The following information represents segment activity for the three months ended September 30, 2016 and selected balance sheet items as of September 30, 2016: (in thousands) Power and Electro-Mechanical Energy Other Total Revenues from external customers $ 16,157 $ 7,100 $ — $ 23,257 Depreciation and amortization (1) 371 339 — 710 Interest expense 56 3 60 119 Income (loss) from operations 813 (201) (1,197) (585) Segment assets 51,438 32,316 268 84,022 Other intangible assets, net 9,461 7,541 — 17,002 Goodwill 13,102 7,403 — 20,505 Expenditures for segment assets (2) 99 255 — 354 The following information represents segment activity for the nine months ended September 30, 2016 and selected balance sheet items as of September 30, 2016: (in thousands) Power and Electro-Mechanical Energy Other Total Revenues from external customers $ 44,607 $ 22,451 $ — $ 67,058 Depreciation and amortization (1) 1,063 1,083 1 2,147 Interest expense 166 5 193 364 Income (loss) from operations 1,038 (480) (4,503) (3,945) Segment assets 51,438 32,316 268 84,022 Other intangible assets, net 9,461 7,541 — 17,002 Goodwill 13,102 7,403 — 20,505 Expenditures for segment assets (2) 580 545 — 1,125 The following information represents segment activity for the three months ended September 30, 2015 and selected balance sheet items as of September 30, 2015: (in thousands) Power and Electro-Mechanical Energy Other Total Revenues from external customers (3) $ 16,596 $ 8,249 $ — $ 24,845 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 (4) 1,572 (308) (1,097) 167 Segment assets 50,855 36,855 3,499 91,209 Other intangible assets, net 9,644 9,687 3 19,334 Goodwill 13,080 8,656 — 21,736 Expenditures for segment assets (2) 313 1,734 — 2,047 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 Energy Other Total Revenues from external customers (3) $ 43,617 $ 20,737 $ — $ 64,354 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 (4) 2,266 (3,568) (3,324) (4,626) Segment assets 50,855 36,855 3,499 91,209 Other intangible assets, net 9,644 9,687 3 19,334 Goodwill 13,080 8,656 — 21,736 Expenditures for segment assets (2) 741 3,838 — 4,579 (1) For the Power and Electromechanical segment, Depreciation and amortization totals for the three and nine months ended September 30, 2016, include $ 125 338 93 252 (2) Includes purchases of property plant and equipment and the investment in other intangible assets. Excludes amounts for the Tectrol, Inc. acquisition in 2015. (3) See note 1, Nature of Operations - Revisions, for explanation of change to 2015 revenue amounts. (4) For the three and nine months ended September 30, 2015, $ 31 94
Revenue from External Customers by Geographic Areas	The following represents revenue by country: (dollars in thousands) For the Three Months Ended September 30, 2016 2015 Amount % Amount % USA $ 13,152 56 % $ 14,012 56 % United Kingdom 4,540 20 % 5,235 21 % All Others 5,565 24 % 5,598 23 % Total $ 23,257 100 % $ 24,845 100 % (dollars in thousands) For the Nine Months Ended September 30, 2016 2015 Amount % Amount % USA $ 35,006 52 % $ 34,768 54 % United Kingdom 13,988 21 % 15,978 25 % All Others 18,064 27 % 13,608 21 % Total $ 67,058 100 % $ 64,354 100 %

INVESTMENTS AND FAIR VALUE ME33

INVESTMENTS AND FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Sep. 30, 2016
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, 2016 and December 31, 2015, respectively, was as follows: (in thousands) September 30, 2016 Level 1 Level 2 Level 3 Total Money market securities $ 16 $ — $ — $ 16 Total assets $ 16 $ — $ — $ 16 Derivative instrument payable $ — $ 678 $ — $ 678 Contingent consideration — — 150 150 Total liabilities $ — $ 678 $ 150 $ 828 December 31, 2015 Level 1 Level 2 Level 3 Total Money market securities $ 1,915 $ — $ — $ 1,915 Total assets $ 1,915 $ — $ — $ 1,915 Derivative instrument payable $ — $ 580 $ — $ 580 Contingent consideration — — 216 216 Total liabilities $ — $ 580 $ 216 $ 796
Changes In Significance of Unobservable Inputs Used to Calculate Credit Valuation Adjustment	Fair Value Measurements Using Significant Unobservable Inputs (Level 3) Contingent Consideration Balance at December 31, 2015 $ 216 Payments (59) Quarterly fair value adjustments (7) Balance at September 30, 2016 $ 150

ACQUISITION (Tables)

ACQUISITION (Tables)	9 Months Ended
	Sep. 30, 2016
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	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 as though the acquisition had been completed as of January 1, 2014: For the nine months ended September 30, 2015 (in thousands) CUI Global, Inc. Tectrol, Inc. Adjustment (1) Pro forma Gross revenue $ 64,354 $ 4,837 $ — $ 69,191 Total expenses 68,993 5,212 31 74,236 Net (loss) $ (4,639) $ (375) $ (5,045) (1) Adjustment to recognize the estimated depreciation and amortization expense for the presented period 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

LOSS PER COMMON SHARE (Tables)

LOSS PER COMMON SHARE (Tables)	9 Months Ended
	Sep. 30, 2016
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 and nine months ended September 30, 2016 and 2015. (in thousands, except share and per share amounts) For the Three Months Ended September 30, For the Nine Months Ended September 30, 2016 2015 2016 2015 Net loss $ (507) $ (59) $ (4,656) $ (4,639) Basic and diluted weighted average number of shares outstanding 20,906,781 20,802,217 20,891,517 20,787,536 Basic and diluted loss per common share $ (0.02) (0.00) $ (0.22) $ (0.22)

CAPITALIZED INTEREST (Tables)

CAPITALIZED INTEREST (Tables)	9 Months Ended
	Sep. 30, 2016
Capitalized Interest [Abstract]
Components of Interest Expense and Capitalized Interest	The cost of constructing facilities, equipment and project assets includes interest costs incurred during the assets’ construction period. The components of interest expense and capitalized interest are as follows: (in thousands) For the Three Months Ended September 30, For the Nine Months Ended September 30, 2016 2015 2016 2015 Interest cost incurred $ 123 $ 125 $ 370 $ 373 Interest cost capitalized - property and equipment (4) (16) (6) (55) Interest expense, net $ 119 $ 109 $ 364 $ 318

WORKING CAPITAL LINE OF CREDIT

WORKING CAPITAL LINE OF CREDIT (Tables)	9 Months Ended
	Sep. 30, 2016
Line Of Credit Facility [Abstract]
Schedule of Line of Credit Facilities	During the period ended September 30, 2016, 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: (in thousands) Credit Limit September 30, 2016 Balance Expiration 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 daily one-month LIBOR rate * Effective on October 1, 2016, the working capital line of credit was extended to October 1, 2018.
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, 2016: (in thousands) CUI Inc. General intangibles, net $ 9,407 CUI Inc. Accounts receivable, net $ 5,836 CUI Inc. Inventory, net $ 6,681 CUI Inc. Equipment, net $ 870

ACCUMULATED OTHER COMPREHENSI38

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	9 Months Ended
	Sep. 30, 2016
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax [Abstract]
Components of Accumulated Other Comprehensive Income (Loss)	The components of accumulated other comprehensive income (loss) are as follows: (in thousands) As of September 30, As of December 31, 2016 2015 Foreign currency translation adjustment $ (4,337) $ (1,440) Accumulated other comprehensive income (loss) $ (4,337) $ (1,440)

CAPITAL LEASES (Tables)

CAPITAL LEASES (Tables)	9 Months Ended
	Sep. 30, 2016
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, 2016 and December 31, 2015: Asset Balances at September 30, December 31, (in thousands) 2016 2015 Classes of Property Motor vehicles $ 104 $ 118 Equipment 19 21 Less: Accumulated depreciation (63) (71) $ 60 $ 68
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, 2016 and December 31, 2015: (in thousands) Liability Balances at September 30, December 31, 2016 2015 Current leases payable $ 31 $ 41 Long-term leases payable 13 29 $ 44 $ 70

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2016
Notes Payable [Abstract]
Schedule of Notes Payable	Notes payable is summarized as follows as of September 30, 2016 and December 31, 2015: (in thousands) September 30, 2016 December 31, 2015 Mortgage note payable (1) $ 3,460 $ 3,524 Acquisition Note Payable - related party (2) 5,304 5,304 Ending Balance $ 8,764 $ 8,828 (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 3.7 2% above LIBOR 64 3.5 88 3.4 (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 5 0.001

OTHER EQUITY TRANSACTIONS (Tabl

OTHER EQUITY TRANSACTIONS (Tables)	9 Months Ended
	Sep. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Disclosure of Share-based Compensation Arrangements by Share-based Payment Award	The following shares issued during 2016 were recorded in expense or prepaid asset using the grant-date fair value of the stock: Date of issuance Type of issuance Expense/ Prepaid/ Cash Stock issuance recipient Reason for Total no. Grant date fair value recorded at issuance January, April and July 2016 Vested restricted common stock Expensed Five board members Director compensation 38,130 $ 217 (1) January 2016 and July 2016 Vested restricted common stock Expensed Four Employees Approved bonuses 56,782 381 (2) January, March and September 2016 Common stock Expensed Related party, James McKenzie Pursuant to royalty agreement 4,918 30 February and April 2016 Common stock Expensed Three Employees Cashless Stock option exercise 718 — (3) Total 2016 issuances 100,548 $ 628 (4) (1) Includes $ 12 (2) Bonuses of $ 366 (3) The Company received $— for the issuance in the cashless option exercise. (4) Does not include stock expense of $ 475

NATURE OF OPERATIONS AND BASI42

NATURE OF OPERATIONS AND BASIS OF PRESENTATION - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2015	Dec. 31, 2015
Business Description and Basis Of Presentation [Line Items]
Accrued Liabilities	$ 237	$ 237
Increase In Property And Equipment Due To Purchases		1
Decrease In Investments And Other Intangible Assets With Offsetting Cash Reclassification		88
Cash Reclassified To Increase Decrease In Accounts Payable		87
Increase Decrease In Sales And Cost Of Sales Related To Inventory	83	399
Reclassifications Of Prepaid Expenses To Inventory			$ 246
Reclassifications Of Use Of Cash Prepaid Expenses To Inventory		274
Other Selling, General and Administrative Expense	$ 41	$ 90

INVENTORY - Additional Informat

INVENTORY - Additional Information (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Inventory [Line Items]
Inventory reserves	$ 743	$ 483	[1]
Inventory, Raw Materials, Gross	3,221	3,637	[1]
Accounts Payable, Trade, Current	$ 800	1,700
Raw Materials Inventory [Member] | CUI Canada [Member]
Inventory [Line Items]
Inventory reserves		97
Prepaid Expenses [Member] | CUI Canada [Member]
Inventory [Line Items]
Inventory, Raw Materials, Gross		$ 246
[1]	At December 31, 2015, CUI-Canada inventory reserves of $97 thousand were reclassified from raw materials to inventory reserves and $246 thousand of prepaid expenses at CUI Inc. were reclassified to raw materials inventory.

INVENTORY (Detail)

INVENTORY (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015	[1]
Inventory [Line Items]
Finished goods	$ 8,986	$ 8,278
Raw materials	3,221	3,637
Work-in-process	812	889
Inventory reserves	(743)	(483)
Total inventories	$ 12,276	$ 12,321
[1]	At December 31, 2015, CUI-Canada inventory reserves of $97 thousand were reclassified from raw materials to inventory reserves and $246 thousand of prepaid expenses at CUI Inc. were reclassified to raw materials inventory.

GOODWILL AND INDEFINITE-LIVED45

GOODWILL AND INDEFINITE-LIVED INTANGIBLES - Additional Information (Detail) $ in Millions	Sep. 30, 2016USD ($)
Goodwill and Other Intangible Assets [Line Items]
Indefinite-Lived Intangible Assets (Excluding Goodwill)	$ 7.3

GOODWILL AND INDEFINITE-LIVED46

GOODWILL AND INDEFINITE-LIVED INTANGIBLES (Detail) $ in Thousands	9 Months Ended
	Sep. 30, 2016USD ($)
Goodwill [Line Items]
Balance, December 31, 2015	$ 21,527
Currency translation adjustments	(1,022)
Balance, September 30, 2016	20,505
Power and Electro -Mechanical
Goodwill [Line Items]
Balance, December 31, 2015	13,077
Currency translation adjustments	25
Balance, September 30, 2016	13,102
Energy
Goodwill [Line Items]
Balance, December 31, 2015	8,450
Currency translation adjustments	(1,047)
Balance, September 30, 2016	7,403
Others
Goodwill [Line Items]
Balance, December 31, 2015	0
Currency translation adjustments	0
Balance, September 30, 2016	$ 0

INVESTMENT AND NOTE RECEIVABL47

INVESTMENT AND NOTE RECEIVABLE - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Mar. 31, 2016	Sep. 30, 2016	Dec. 31, 2015	Sep. 30, 2015
Significant Accounting Policies [Line Items]
Investment Income, Interest	$ 5		$ 15
Investment Interest Rate, Percentage		5.00%
Test Products International Inc
Significant Accounting Policies [Line Items]
Percentage of ownership interests				8.50%	8.50%
Notes Receivable, Related Parties		$ 400

INVESTMENT AND NOTE RECEIVABL48

INVESTMENT AND NOTE RECEIVABLE - Summary of Financial Statements of Affiliate (Detail) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Schedule of Equity Method Investments [Line Items]
Revenues			$ 10,718
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	$ 0	$ 53

DERIVATIVE INSTRUMENTS - Additi

DERIVATIVE INSTRUMENTS - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2016	Sep. 30, 2015
Gain (Loss) on Investments [Line Items]
Unrealized Gain (Loss) on Derivatives	$ 47	$ 98	$ 45

STOCK-BASED PAYMENTS FOR COMP50

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, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Allocated Share-based Compensation Expense	$ 100	$ 300	$ 1,000	$ 1,000
Prepaid Expenses
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share-based Compensation, Total			$ 0		$ 31

SEGMENT REPORTING - Additional

SEGMENT REPORTING - Additional Information (Detail) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Segment Reporting Information [Line Items]
Depreciation, Depletion and Amortization, Total	[1]	$ 710	$ 725	$ 2,147	$ 2,479
Sales Revenue, Net [Member]
Segment Reporting Information [Line Items]
Concentration Risk, Percentage		100.00%	100.00%	100.00%	100.00%
Cost of Revenue [Member]
Segment Reporting Information [Line Items]
Depreciation, Depletion and Amortization, Total		$ 125	$ 93	$ 338	$ 252
Selling, General and Administrative Expenses [Member] | Energy Segment [Member]
Segment Reporting Information [Line Items]
Share-based Compensation, Total			$ 31		$ 94
Power and Electro-Mechanical Segment [Member] | Sales Revenue, Net [Member]
Segment Reporting Information [Line Items]
Concentration Risk, Percentage		69.00%		67.00%
Gas Segment [Member] | Sales Revenue, Net [Member]
Segment Reporting Information [Line Items]
Concentration Risk, Percentage			31.00%		33.00%
[1]	For the Power and Electromechanical segment, Depreciation and amortization totals for the three and nine months ended September 30, 2016, include $125 thousand and $338 thousand, respectively, which were classified as cost of revenues in the Condensed Consolidated Statements of Operations. Depreciation and amortization for the three and nine months ended September 30, 2015, include $93 thousand and $252 thousand, respectively, which were classified as cost of revenues in the Condensed Consolidated Statements of Operations.

SEGMENT REPORTING - Segment Act

SEGMENT REPORTING - Segment Activity (Detail) - USD ($) $ in Thousands		3 Months Ended			9 Months Ended
		Sep. 30, 2016	Sep. 30, 2015		Sep. 30, 2016	Sep. 30, 2015		Dec. 31, 2015
Segment Reporting Information [Line Items]
Revenues from external customers		$ 23,257	$ 24,845	[1]	$ 67,058	$ 64,354	[1]
Depreciation and amortization	[2]	710	725		2,147	2,479
Earnings on equity method investment			29		0	53
Interest expense		119	109		364	318
Income (loss) from operations		(585)	167	[3]	(3,945)	(4,626)	[3]
Segment assets		84,022	91,209		84,022	91,209		$ 90,848
Other intangible assets, net		17,002	19,334		17,002	19,334
Goodwill		20,505	21,736		20,505	21,736		21,527
Expenditures for segment assets	[4]	354	2,047		1,125	4,579
Power and Electro Mechanical [Member]
Segment Reporting Information [Line Items]
Revenues from external customers		16,157	16,596	[1]	44,607	43,617	[1]
Depreciation and amortization	[2]	371	330		1,063	929
Earnings on equity method investment			29			53
Interest expense		56	57		166	168
Income (loss) from operations		813	1,572	[3]	1,038	2,266	[3]
Segment assets		51,438	50,855		51,438	50,855
Other intangible assets, net		9,461	9,644		9,461	9,644
Goodwill		13,102	13,080		13,102	13,080		13,077
Expenditures for segment assets	[4]	99	313		580	741
Energy [Member]
Segment Reporting Information [Line Items]
Revenues from external customers		7,100	8,249	[1]	22,451	20,737	[1]
Depreciation and amortization	[2]	339	392		1,083	1,545
Earnings on equity method investment			0			0
Interest expense		3	1		5	5
Income (loss) from operations		(201)	(308)	[3]	(480)	(3,568)	[3]
Segment assets		32,316	36,855		32,316	36,855
Other intangible assets, net		7,541	9,687		7,541	9,687
Goodwill		7,403	8,656		7,403	8,656		8,450
Expenditures for segment assets	[4]	255	1,734		545	3,838
Others [Member]
Segment Reporting Information [Line Items]
Revenues from external customers		0	0	[1]	0	0	[1]
Depreciation and amortization	[2]	0	3		1	5
Earnings on equity method investment			0			0
Interest expense		60	51		193	145
Income (loss) from operations		(1,197)	(1,097)	[3]	(4,503)	(3,324)	[3]
Segment assets		268	3,499		268	3,499
Other intangible assets, net		0	3		0	3
Goodwill		0	0		0	0		$ 0
Expenditures for segment assets	[4]	$ 0	$ 0		$ 0	$ 0
[1]	See note 1, Nature of Operations - Revisions, for explanation of change to 2015 revenue amounts.
[2]	For the Power and Electromechanical segment, Depreciation and amortization totals for the three and nine months ended September 30, 2016, include $125 thousand and $338 thousand, respectively, which were classified as cost of revenues in the Condensed Consolidated Statements of Operations. Depreciation and amortization for the three and nine months ended September 30, 2015, include $93 thousand and $252 thousand, respectively, which were classified as cost of revenues in the Condensed Consolidated Statements of Operations.
[3]	For the three and nine months ended September 30, 2015, $31 thousand and $94 thousand, respectively, of compensation expense included in Selling, General and Administrative expense was reclassified from the Power and Electromechanical segment to the Energy segment to conform with the 2016 presentation.
[4]	Includes purchases of property plant and equipment and the investment in other intangible assets. Excludes amounts for the Tectrol, 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, 2016	Sep. 30, 2015		Sep. 30, 2016	Sep. 30, 2015
Revenue, Major Customer [Line Items]
Revenues	$ 23,257	$ 24,845	[1]	$ 67,058	$ 64,354	[1]
Sales Revenue, Net [Member]
Revenue, Major Customer [Line Items]
Revenues	$ 23,257	$ 24,845		$ 67,058	$ 64,354
Concentration risk, percentage	100.00%	100.00%		100.00%	100.00%
UNITED STATES | Sales Revenue, Net [Member]
Revenue, Major Customer [Line Items]
Revenues	$ 13,152	$ 14,012		$ 35,006	$ 34,768
Concentration risk, percentage	56.00%	56.00%		52.00%	54.00%
UNITED KINGDOM | Sales Revenue, Net [Member]
Revenue, Major Customer [Line Items]
Revenues	$ 4,540	$ 5,235		$ 13,988	$ 15,978
Concentration risk, percentage	20.00%	21.00%		21.00%	25.00%
All Others | Sales Revenue, Net [Member]
Revenue, Major Customer [Line Items]
Revenues	$ 5,565	$ 5,598		$ 18,064	$ 13,608
Concentration risk, percentage	24.00%	23.00%		27.00%	21.00%
[1]	See note 1, Nature of Operations - Revisions, for explanation of change to 2015 revenue amounts.

INVESTMENTS AND FAIR VALUE ME54

INVESTMENTS AND FAIR VALUE MEASUREMENTS - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Mar. 31, 2016	Sep. 30, 2016	Sep. 30, 2015
Payments On Contingent Consideration	$ 59	$ 59	$ 0
Contingent Consideration Classified as Equity [Member]
Payments On Contingent Consideration	$ 59

INVESTMENTS AND FAIR VALUE ME55

INVESTMENTS AND FAIR VALUE MEASUREMENTS - Fair Value Hierarchy for Cash Equivalents and Marketable Securities (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair value disclosure	$ 16	$ 1,915
Liabilites, Fair value disclosure	828	796
Contingent consideration
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilites, Fair value disclosure	150	216
Fair Value, Inputs, Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair value disclosure	16	1,915
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	0
Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair value disclosure	0	0
Liabilites, Fair value disclosure	678	580
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	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	150	216
Fair Value, Inputs, Level 3 | Contingent consideration
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilites, Fair value disclosure	150	216
Money market securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair value disclosure	16	1,915
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	16	1,915
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
Derivative instrument payable
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilites, Fair value disclosure	678	580
Derivative instrument payable | 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 instrument payable | Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilites, Fair value disclosure	678	580
Derivative instrument payable | Fair Value, Inputs, Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilites, Fair value disclosure	$ 0	$ 0

INVESTMENTS AND FAIR VALUE ME56

INVESTMENTS AND FAIR VALUE MEASUREMENTS - Contingent consideration (Detail) $ in Thousands	9 Months Ended
	Sep. 30, 2016USD ($)
Balance	$ 216
Payments	(59)
Quarterly fair value adjustments	(7)
Balance	$ 150

ACQUISITION - Additional inform

ACQUISITION - Additional information (Detail) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2016	Mar. 31, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Business Acquisition [Line Items]
Royalty Agreement Description				In addition, 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,
Depreciation, Depletion and Amortization, Nonproduction, Total	$ 585		$ 632	$ 1,809	$ 2,227
Payments On Contingent Consideration		$ 59		59	0
Asset Purchase Agreement
Business Acquisition [Line Items]
Business acquisition cost acquired purchase price				5,200
Scenario, Adjustment
Business Acquisition [Line Items]
Inventory Write Up				100
Pro Forma [Member]
Business Acquisition [Line Items]
Depreciation, Depletion and Amortization, Nonproduction, Total					$ 31
CUI Canada
Business Acquisition [Line Items]
Business Combination, Contingent Consideration, Liability, Total	200			200
Business Combination, Contingent Consideration, Liability, Current	72			72
Business Combination, Contingent Consideration, Liability, Noncurrent	$ 78			$ 78

ACQUISITION - Allocation of Pur

ACQUISITION - Allocation of Purchase Price (Detail) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Dec. 31, 2015	Sep. 30, 2015
Business Acquisition [Line Items]
Goodwill	$ 20,505	$ 21,527	$ 21,736
CUI-Canada, Inc [Member]
Business Acquisition [Line Items]
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)
Business Acquisition Purchase Price Allocation total	$ 4,501

ACQUISITION - Summary of Unaudi

ACQUISITION - Summary of Unaudited Proforma Information (Detail) $ in Thousands	9 Months Ended
	Sep. 30, 2016USD ($)
Adjustment
Business Acquisition [Line Items]
Gross revenue	$ 0	[1]
Total expenses	31	[1]
Pro Forma
Business Acquisition [Line Items]
Gross revenue	69,191
Total expenses	74,236
Net (loss)	(5,045)
CUI Global Inc.
Business Acquisition [Line Items]
Gross revenue	64,354
Total expenses	68,993
Net (loss)	(4,639)
Tectrol, Inc.
Business Acquisition [Line Items]
Gross revenue	4,837
Total expenses	5,212
Net (loss)	$ (375)
[1]	Adjustment to recognize the estimated depreciation and amortization expense for the presented period 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 for the nine months ended September 30, 2015. 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.

LOSS PER COMMON SHARE - Additio

LOSS PER COMMON SHARE - Additional Information (Detail) - shares shares in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Earnings Per Share Disclosure [Line Items]
Options nonvested excluded from computation of diluted earnings per share	1	1	1	1

LOSS PER COMMON SHARE - Calcula

LOSS PER COMMON SHARE - Calculation of Basic and Diluted Earnings Per Share (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net loss	$ (507)	$ (59)	$ (4,656)	$ (4,639)
Basic and diluted weighted average number of shares outstanding	20,906,781	20,802,217	20,891,517	20,787,536
Basic and diluted loss per common share	$ (0.02)	$ 0	$ (0.22)	$ (0.22)

CAPITALIZED INTEREST - Componen

CAPITALIZED INTEREST - Components of interest expense and capitalized interest (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Capitalized Interest [Line Items]
Interest cost incurred	$ 123	$ 125	$ 370	$ 373
Interest cost capitalized - property and equipment	(4)	(16)	(6)	(55)
Interest expense, net	$ 119	$ 109	$ 364	$ 318

INCOME TAXES - Additional Infor

INCOME TAXES - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Income Tax Disclosure [Line Items]
Provision (benefit) for taxes	$ (191)	$ (188)	$ 82	$ (421)
Effective income tax rate	27.40%	76.10%	(1.80%)	8.30%

WORKING CAPITAL LINE OF CREDI64

WORKING CAPITAL LINE OF CREDIT - Additional Information (Detail) $ in Millions	Sep. 30, 2016USD ($)
Revolving Credit Facility [Member] | CUI, Inc [Member]
Line of Credit Facility [Line Items]
Capital expenditures, exceed limit	$ 1.2

WORKING CAPITAL LINE OF CREDI65

WORKING CAPITAL LINE OF CREDIT - Revolving Line Of Credit (Detail) - Wells Fargo Bank [Member] $ in Thousands	9 Months Ended
	Sep. 30, 2016USD ($)
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	[1]
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 daily one-month LIBOR rate
[1]	Effective on October 1, 2016, the working capital line of credit was extended to October 1, 2018.

WORKING CAPITAL LINE OF CREDI66

WORKING CAPITAL LINE OF CREDIT - Security Agreement (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Line of Credit Facility [Line Items]
General intangibles, net	$ 17,002	$ 18,746
Inventory, net	12,276	12,321	[1]
Equipment, net	11,112	$ 11,950
CUI, Inc [Member]
Line of Credit Facility [Line Items]
General intangibles, net	9,407
Accounts receivable, net	5,836
Inventory, net	6,681
Equipment, net	$ 870
[1]	At December 31, 2015, CUI-Canada inventory reserves of $97 thousand were reclassified from raw materials to inventory reserves and $246 thousand of prepaid expenses at CUI Inc. were reclassified to raw materials inventory.

ACCUMULATED OTHER COMPREHENSI67

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) - Components of accumulated other comprehensive income (loss) (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Accumulated other comprehensive gain (loss) [Line Items]
Foreign currency translation adjustment	$ (4,337)	$ (1,440)
Accumulated other comprehensive income (loss)	$ (4,337)	$ (1,440)

CAPITAL LEASES - Analysis of Le

CAPITAL LEASES - Analysis of Leased Property Under Capital Leases (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Analysis of the leased property under capital leases [Line Items]
Less: Accumulated depreciation	$ (63)	$ (71)
Capital leases, balance sheet, assets by major class, net, total	60	68
Motor Vehicles
Analysis of the leased property under capital leases [Line Items]
Capital leased assets, gross	104	118
Equipment
Analysis of the leased property under capital leases [Line Items]
Capital leased assets, gross	$ 19	$ 21

CAPITAL LEASES - Current and Lo

CAPITAL LEASES - Current and Long Term Portion of Capital Leases (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Capital Lease current and long term portion [Line Items]
Current leases payable	$ 31	$ 41
Long-term leases payable	13	29
Total leases payable	$ 44	$ 70

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, 2016	Dec. 31, 2015
Notes Payable Convertible Notes Payable and Convertible Notes Payable Related Parties [Line Items]
Mortgage promissory note payable		$ 3,500
Long-term Debt, Current Maturities		88
Long term mortgage note payable		$ 3,400
Common Stock, Par Or Stated Value Per Share		$ 0.001	$ 0.001
Promissory Note [Member]
Notes Payable Convertible Notes Payable and Convertible Notes Payable Related Parties [Line Items]
Debt instrument, annual principal payment		$ 64
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
Debt instrument, description of variable rate basis	2% above LIBOR
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

NOTES PAYABLE - Summary of Note

NOTES PAYABLE - Summary of Notes Payable (Detail) - USD ($) $ in Thousands		Sep. 30, 2016	Dec. 31, 2015
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]
Mortgage note payable	[1]	3,460	3,524
Acquisition Note Payable - related party	[2]	5,304	5,304
Ending Balance		$ 8,764	$ 8,828
[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, 2016, the Company made principal payments of $64 thousand against the mortgage promissory note payable. At September 30, 2016, the balance owed on the mortgage promissory note payable was $3.5 million, of which $88 thousand and $3.4 million were in current and long-term liabilities, respectively.
[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, 2016, the Company is in compliance with all terms of this promissory note and the conversion feature is not effective.

CONCENTRATIONS - Additional Inf

CONCENTRATIONS - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Sales Revenue Net
Concentration Risk [Line Items]
Concentration risk, percentage	19.00%	19.00%	19.00%	31.00%
Sales Revenue Net | Digi-Key Electronics in Power and Electro Mechanical Segment
Concentration Risk [Line Items]
Concentration risk, percentage	19.00%		19.00%	20.00%
Sales Revenue Net | National Grid in the Energy Segment
Concentration Risk [Line Items]
Concentration risk, percentage				11.00%
Sales Revenue Net | United Kingdom
Concentration Risk [Line Items]
Concentration risk, percentage	20.00%	21.00%	21.00%	25.00%
Sales Revenue Net | Supplier Concentration Risk
Concentration Risk [Line Items]
Concentration risk, percentage	8.00%	9.00%	8.00%	9.00%
Accounts Receivable
Concentration Risk [Line Items]
Concentration risk, percentage			12.00%		11.00%
Gross trade accounts receivable from continuing operations	$ 11.9		$ 11.9		$ 14.8
Accounts Receivable | United Kingdom
Concentration Risk [Line Items]
Concentration risk, percentage	22.00%				28.00%
Accounts Receivable | ITALY
Concentration Risk [Line Items]
Concentration risk, percentage			12.00%

OTHER EQUITY TRANSACTIONS - Add

OTHER EQUITY TRANSACTIONS - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Dec. 31, 2015	Sep. 30, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted Stock or Unit Expense		$ 475
Bonus Expenses Incurred	$ 366
Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation, Total	$ 12
Cashless Option Exercise [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation, Total		$ 0

OTHER EQUITY TRANSACTIONS - Pre

OTHER EQUITY TRANSACTIONS - Prepaid Asset Using Grant-Date-Fair Value (Detail) shares in Thousands, $ in Thousands	9 Months Ended
	Sep. 30, 2016USD ($)shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Share-based Compensation, Gross | shares	100,548
Stock Issued During Period, Value, Share-based Compensation, Gross | $	$ 628	[1]
Five 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, April and July 2016
Stock Issued During Period, Shares, Share-based Compensation, Gross | shares	38,130
Stock Issued During Period, Value, Share-based Compensation, Gross | $	$ 217	[2]
Four Employees [Member] | Vested Restricted Common Stock Two [Member] | Approved Bonuses [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Date of issuance	January 2016 and July 2016
Stock Issued During Period, Shares, Share-based Compensation, Gross | shares	56,782
Stock Issued During Period, Value, Share-based Compensation, Gross | $	$ 381	[3]
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	January, March and September 2016
Stock Issued During Period, Shares, Share-based Compensation, Gross | shares	4,918
Stock Issued During Period, Value, Share-based Compensation, Gross | $	$ 30
Three Employees [Member] | Common Stock Two [Member] | Cashless stock option exercise [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Date of issuance	February and April 2016
Stock Issued During Period, Shares, Share-based Compensation, Gross | shares	718
Stock Issued During Period, Value, Share-based Compensation, Gross | $	$ 0	[4]
[1]	Does not include stock expense of $475 thousand included in accrued liabilities at September 30, 2016.
[2]	Includes $12 thousand of stock-based expense related to 2015 director fees accrued and expensed in the fourth quarter of 2015.
[3]	Bonuses of $366 thousand were accrued and expensed in the fourth quarter of 2015.
[4]	The Company received $— for the issuance in the cashless option exercise.