Clean Energy (CETY) 10-Q 19 Nov 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2013	Nov. 01, 2013
Document and Entity Information:	'	'
Entity Registrant Name	'Probe Manufacturing Inc	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-13	'
Amendment Flag	'false	'
Entity Central Index Key	'0001329606	'
Current Fiscal Year End Date	'--12-31	'
Entity Common Stock, Shares Outstanding	'	23,451,945
Entity Filer Category	'Smaller Reporting Company	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Entity Well-known Seasoned Issuer	'No	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'

Statement_of_Financial_Positio

Statement of Financial Position (USD $)	Sep. 30, 2013	Dec. 31, 2012
Balance Sheets	'	'
Cash and Cash Equivalents, at Carrying Value	$3,398	$19,260
Accounts Receivable, Net, Current	720,182	908,697
Inventory, Net	752,664	629,841
Assets, Current	1,476,244	1,557,798
Property Plant And Equipment Other	166,832	131,587
Goodwill	420,673	'
Other Assets, Noncurrent	42,444	22,376
Assets, Noncurrent	629,949	153,963
Assets	2,106,193	1,711,761
BankOverdrafts	41,124	'
Accounts Payable, Current	687,211	453,913
Accrued Liabilities, Current	115,051	105,668
Line of Credit, Current	229,789	858,543
Notes Payable, Current	78,690	8,664
Liabilities, Current	1,151,865	1,426,788
Liabilities	1,151,865	1,426,788
Preferred Stock, Value, Issued	750,000	'
Common Stock, Value, Issued	40,073	20,332
Additional Paid in Capital, Common Stock	1,119,912	620,130
Treasury Stock, Value	1,113	633
Retained Earnings (Accumulated Deficit)	-954,544	-354,856
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	954,328	284,973
Liabilities and Equity	$2,106,193	$1,711,761

Statement_of_Financial_Positio1

Statement of Financial Position - Parenthetical (USD $)	Sep. 30, 2013	Dec. 31, 2012
Balance Sheets	'	'
Preferred Stock, Par Value	$100	'
Preferred Stock, Shares Authorized	20,000	'
Preferred Stock, Shares Issued	5,000	'
Common Stock, Par Value	$0.00	$0.00
Common Stock, Shares Authorized	400,000,000	400,000,000
Common Stock, Shares Issued	23,251,945	23,251,945
Common Stock, Shares Outstanding	20,331,906	20,331,906

Statement_of_Income

Statement of Income (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Revenues	'	'	'	'
Sales Revenue Goods, Net	$1,049,732	$1,079,931	$2,785,727	$3,969,084
Revenues	1,049,732	1,079,931	2,785,727	3,969,084
Cost of Revenue	'	'	'	'
Cost of Goods Sold	700,291	748,425	1,887,122	2,729,474
Cost of Revenue	700,291	748,425	1,887,122	2,729,474
Gross Profit	349,441	331,506	898,605	1,239,610
Operating Expenses	'	'	'	'
General and Administrative Expense	383,889	368,084	1,115,051	1,081,348
ShareBasedCompensation	'	'	2,124	13,300
Operating Expenses	383,889	368,084	1,117,175	1,094,648
Operating Income (Loss)	-34,448	-36,578	-218,570	144,962
Nonoperating Income (Expense)	'	'	'	'
Other Nonoperating Income (Expense)	'	'	55,777	230
Nonoperating Income (Expense)	'	'	55,777	230
Interest and Debt Expense	'	'	'	'
Interest Expense	52,828	35,270	155,495	132,870
Interest and Debt Expense	52,828	35,270	155,495	132,870
Income (Loss) from Continuing Operations before Income Taxes, Extraordinary Items, Noncontrolling Interest	-87,276	-71,848	-318,288	12,322
Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest	-87,276	-71,848	-318,288	12,322
Net Income (Loss) Attributable to Parent	-87,276	-71,848	-318,288	12,322
ComprehensiveIncomeNetOfTax	($87,276)	($71,848)	($318,288)	$12,322
Earnings Per Share	'	'	'	'
Earnings Per Share, Basic	$0	$0	($0.01)	$0
Weighted Average Number of Shares Outstanding, Basic	23,251,906	19,831,906	21,793,884	19,831,543
Earnings Per Share, Diluted	$0	$0	($0.01)	$0
Weighted Average Number of Shares Outstanding, Diluted	23,251,906	20,415,439	21,793,884	20,410,784

Statement_of_Cash_Flows

Statement of Cash Flows (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Net Cash Provided by (Used in) Operating Activities	'	'
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	($318,288)	$12,323
Adjustments, Noncash Items, to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities	'	'
Depreciation	27,226	31,323
Employee Benefits and Share-based Compensation	2,124	13,300
StockIssuedDuringPeriodValuePurchaseOfAssets	-41,694	'
FairValueOfAssetsAcquired	-262,979	'
Adjustments, Noncash Items, to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities	-593,611	56,946
Increase (Decrease) in Operating Assets	'	'
Increase Decrease In Receivables	188,515	-111,724
Increase (Decrease) in Inventories	-122,823	-161,021
Increase (Decrease) in Prepaid Expense and Other Assets	-20,068	328
Increase (Decrease) in Operating Assets	45,624	-272,417
Increase (Decrease) in Operating Liabilities	'	'
Increase (Decrease) in Accounts Payable	233,298	73,770
Increase (Decrease) in Accrued Liabilities	9,382	-88,511
Increase (Decrease) in Operating Capital	242,680	-14,741
Net Cash Provided by (Used in) Operating Activities	-305,307	-230,212
Net Cash Provided by (Used in) Investing Activities	'	'
Payments to Acquire Property, Plant, and Equipment	-62,471	-41,752
Net Cash Provided by (Used in) Investing Activities	-62,471	-41,752
Net Cash Provided by (Used in) Financing Activities	'	'
ProceedsFromRepaymentsOfBankOverdrafts	41,124	'
Proceeds from (Repayments of) Lines of Credit	-628,754	277,909
Proceeds from (Repayments of) Notes Payable	70,026	'
Proceeds from Issuance of Common Stock	120,000	'
Proceeds from Sale of Treasury Stock	-480	'
Proceeds from Issuance of Preferred Stock and Preference Stock	750,000	'
Net Cash Provided by (Used in) Financing Activities	351,916	277,909
Cash and Cash Equivalents, Period Increase (Decrease)	-15,862	5,945
Cash and Cash Equivalents, at Carrying Value	19,260	18,349
Cash and Cash Equivalents, at Carrying Value	$3,398	$24,294

1_Organization_and_Description

1. Organization and Description of The Business.	9 Months Ended
	Sep. 30, 2013
Notes	'
1. Organization and Description of The Business.	'
	1. Organization and Description of the Business.
	Probe Manufacturing Industries, Inc. was incorporated on July 7, 1995. On April 21, 2005, the Company was re-domiciled from California to Nevada, and changed its name to Probe Manufacturing; Inc. Probe is an electronics design & manufacturing services (EMS) company. We provide a full range of engineering, manufacturing and supply chain management services to original equipment manufacturers (OEM), who design and market electronic products. We manufacture products primarily for customers in the medical, aerospace, alternative fuel, industrial and instrumentation industries. Probe's EMS offerings include collaborative design, materials management, proto-typing, product manufacturing, full system integration, product testing and product warranty repair, and end-of-life support. We support our customers from concept to fulfillment of their products resulting in improved return on investment, reduced materials acquisition time and cost and accelerating time to market.
	Going Concern
	The financial statements have been prepared on a going concern basis, which contemplates continuity of operations, realization of assets and liquidation of liabilities in the normal course of business. The Company had a total stockholder’s equity of $954,328 and a working capital surplus of $324379; however, we still had net loss of $(318,288) for the nine months ended September 30, 2013 and an accumulated deficit of $(954544) as of September 30, 2013. Therefore, the ability of the Company to operate as a going concern is still dependent upon its ability to: (1) obtain sufficient debt and/or equity capital; and/or (2) generate positive cash flow from operations.
	Plan of Operation
	Management is taking the following steps to obtain &sustain profitability and growth: (i) organic growth through vertical integration (ii) diversification of sales and industries by continually driving new sales line; (iii) participating in the growth of our foundry companies in return for manufacturing rights and equity; (iv) expansion of capabilities and competencies through mergers & acquisitions providing scale, cost synergies and revenue opportunities.
	Our future success is dependent on our ability to sustain profitable growth and attain additional growth. Capital. There can be no assurance that we will be successful in obtaining any such financing, or that it will be able to generate sufficient positive cash flow from operations.  The successful outcome of these or any future activities cannot be determined at this time and there is no assurance that if achieved, we will have sufficient funds to execute our business plan. The financial statements do not include any adjustments relating to the recoverability and classification of asset carrying amounts or the amount and classification of liabilities that might result should we be unable to continue as a going concern.
	2
	. Basis of Presentation and Summary of Significant Accounting Policies.
	Our accompanying condensed financial statements have been prepared by us in accordance with generally accepted accounting principles in the United States of America, or GAAP, in conjunction with the rules and regulations of the U. S. Securities and Exchange Commission, or the SEC. Certain information and footnote disclosures required for annual financial statements have been condensed or excluded pursuant to SEC rules and regulations. Accordingly, our accompanying condensed financial statements do not include all of the information and footnotes required by GAAP for complete financial statements. Our accompanying condensed financial statements reflect all adjustments which are, in our view, of a normal recurring nature and necessary for a fair presentation of our financial position, results of operations and cash flows for the interim period. Interim results of operations are not necessarily indicative of the results to be expected for the full year; such full year results may be less favorable.
	In preparing our accompanying financial statements, management has evaluated subsequent events through the financial statement issuance date. We believe that although the disclosures contained herein are adequate to prevent the information presented from being misleading, our accompanying condensed financial statements should be read in conjunction with our audited consolidated financial statements and the notes thereto included in our 2012 Annual Report on Form 10-K, as filed with the SEC on April 1, 2013.
	Cash and Cash Equivalents
	We maintain the majority of our cash accounts at a commercial bank. The total cash balance is insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000 per commercial bank. For purposes of the statement of cash flows we consider all cash and highly liquid investments with initial maturities of one year or less to be cash equivalents.
	Cash and cash equivalents consisted of the following as of:
		30-Sep-13	31-Dec-12
	Cash and bank balances	$             3,398	$                  19,260
	Estimates
	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Such estimates may be materially different from actual financial results. Significant estimates include the recoverability of long-lived assets, the collection of accounts receivable and valuation of inventory and reserves.
	Accounts Receivable
	We grant credit to our customers located within the United States of America; and do not require collateral. Our ability to collect receivables is affected by economic fluctuations in the geographic areas and industries served by us.
	Reserves for un-collectable amounts are provided, based on past experience and a specific analysis of the accounts.  Although we expect to collect amounts due, actual collections may differ from the estimated amounts. As of September 30, 2013, we had a reserve for potentially un-collectable accounts of $43,550.  Six (6) customers accounted for approximately 71% of accounts receivable at September 30, 2013 and four customers accounted for more 12% each for a total of 54%.  Our trade accounts primarily represent unsecured receivables.  Historically, our bad debt write-offs related to these trade accounts have been insignificant.
	Inventory
	Inventories are valued at the lower of weighted average cost or market value. Our industry experiences changes in technology, changes in market value and availability of raw materials, as well as changing customer demand.  We make provisions for estimated excess and obsolete inventories based on regular audits and cycle counts of our on-hand inventory levels and forecasted customer demands and at times additional provisions are made.  Any inventory write offs are charged to the reserve account. As of September 30, 2013, we had a reserve for potentially obsolete inventory of $256,000.
	Inventories by major classification were comprised of the following as of:
		30-Sep-13	31-Dec-12
	Raw Material	$                783,005	$                  658,241
	Work in Process	215,119	156,175
	Finished Goods	10,460	5,426
	Total	1,008,664	816,561
	Less reserve for excess or obsolete inventory	-256,000	(190,000)
	Total Inventory	$                  752,664	$                  629,841
	Property and Equipment
	Property and equipment are stated at cost. Assets held under capital leases are recorded at lease inception at the lower of the present value of the minimum lease payments or the fair market value of the related assets.  The cost of ordinary maintenance and repairs is charged to operations. Depreciation and amortization are computed on the straight-line method over the following estimated useful lives of the related assets:
	Furniture and fixtures                                                          3 to 7 years
	Equipment                                                                           7 to 10 years
	Leasehold improvements                                                     2 years (life of the lease)
	Property and equipment were comprised of the following at:
		30-Sep-13	31-Dec-12
	Furniture and Equipment	$              2,504,235	$              2,055,778
	Accumulated Depreciation	-2,337,403	(1,924,193)
	Net Fixed Assets	$                 166,832	$                 131,585
	Long –Lived Assets
	Our management assesses the recoverability of its long-lived assets by determining whether the depreciation and amortization of long lived assets over their remaining lives can be recovered through projected undiscounted future cash flows. The amount of long-lived asset impairment if any, is measured based on fair value and is charged to operations in the period in which long-lived assets impairment is determined by management. There can be no assurance however, that market conditions will not change or demand for our services will continue, which could result in impairment of long-lived assets in the future.
	Revenue Recognition
	Revenue from product and services are recognized at the time goods are shipped or services are provided to the customer, with an appropriate provision for returns and allowances. Terms are generally FOB origination with the right of inspection and acceptance. We have not experienced a material amount of rejected or damaged product.
	The Company provides services for its customers that range from contract design to original product design to repair services. The Company recognizes service revenue when the services have been performed, and the related costs are expensed as incurred.
	Fair Value of Financial Instruments
	The carrying amount of accounts payable and accrued expenses are considered to be representative of their respective fair values because of the short-term nature of these financial instruments.
	Other Comprehensive Income
	We have no material components of other comprehensive income (loss) and accordingly, net loss is equal to comprehensive loss in all periods.
	Segment Disclosure
	FASB Codification Topic 280, Segment Reporting, establishes standards for reporting financial and descriptive information about an enterprise’s reportable segments. We have determined that we have one reportable segment, with contract electronics manufacturing. As such, our operations have been aggregated into one reportable segment for all periods presented.
	Acquisition of Trident Manufacturing
	On March 15, 2013, we entered into an Agreement and Plan of Acquisition with Trident Manufacturing, Inc., a Utah corporation, (“Trident”), and the shareholders of Trident, to acquire 100% of the issued and outstanding common stock shares of Trident. Trident is a full-service electronics manufacturing service company with a 16,000 sq. ft. manufacturing facility based in Salt Lake City, Utah and has been servicing the industrial, aerospace, military, instrumentation, and medical markets since 2005.
	On March 20, 2013, we completed the acquisition of Trident whereby we acquired 100% of the issued and outstanding common stock shares of Trident and all its operational assets in exchange for 1,600,000 shares of our restricted shares of common stock. As a result of the acquisition, Trident has become a wholly-owned subsidiary of Probe Manufacturing, Inc.  As a result we recognized $420,673 in goodwill.
	The allocation of the purchase price and adjustment to stockholders’ equity is summarized in the tables below:
	Net book value of the company's net assets acquired
	Cash	$                       4,472
	Inventory-net	19,254
	Accounts Receivable-net	195,146
	Other Assets	46,620
	Accounts payable and accrued expenses	(361,055)
	Notes payable	(167,416)
Net Assets Acquired	$                 (262,978)
Adjustments to Stockholders equity
Reduction Opening balance Equity	$                  (18,419)
	281,397
Adjustment to accumulated deficit
Equity adjustment from acquisition	$                 262,978
3.
Share Based Compensation
The company has adopted the use of Statement of Financial Accounting Standards No. 123R, “Share-Based Payment” (SFAS No. 123R) (now contained in FASB Codification Topic 718, Compensation-Stock Compensation, or Topic 718), which supersedes APB Opinion No. 25, “Accounting for Stock Issued to Employees”, and its related implementation guidance and eliminates the alternative to use Opinion 25’s intrinsic value method of accounting that was provided in Statement 123 as originally issued. This Statement requires an entity to measure the cost of employee services received in exchange for an award of an equity instruments, which includes grants of stock options and stock warrants, based on the fair value of the award, measured at the grant date, (with limited exceptions). Under this standard, the fair value of each award is estimated on the grant date, using an option-pricing model that meets certain requirements. We use the Black- Scholes option-pricing model to estimate the fair value of our equity awards, including stock options and warrants. The Black-Scholes model meets the requirements of Topic 718; however the fair values generated may not reflect their actual fair values, as it does not consider certain factors, such as vesting requirements, employee attrition and transferability limitations. The Black-Scholes model valuation is affected by our stock price and a number of assumptions, including expected volatility, expected life, risk-free interest rate and expected dividends. We estimate the expected volatility and estimated life of our stock options at grant date based on historical volatility; however, due to the thinly traded nature of our stock, we have chosen to use an average of the annual volatility of like companies in our industry. For the “risk-free interest rate”, we use the Constant Maturity Treasury rate on 90 day government securities. The term is equal to the time until the option expires. The dividend yield is not applicable, as the company has not paid any dividends, nor do we anticipate paying them in the foreseeable future. The fair value of our restricted stock is based on the market value of our free trading common stock, on the grant date calculated using a 20 trading day average. At the time of grant, the share based-compensation expense is recognized in our financial statements based on awards that are ultimately expected to vest using historical employee attrition rates and the expense is reduced accordingly.  It is also adjusted to account for the restricted and thinly traded nature of the shares.  The expense is reviewed and adjusted in subsequent periods if actual attrition differs from those estimates.
We re-evaluate the assumptions used to value our share-based awards on a quarterly basis and if changes warrant different assumptions, the share-based compensation expense could vary significantly from the amount expensed in the past. We may be required to adjust any remaining share-based compensation expense, based on any additions, cancellations or adjustments to the share based awards. The expense is recognized over the period during which an employee is required to provide service in exchange for the award—the requisite service period (usually the vesting period). No compensation cost is recognized for equity instruments for which employees do not render the requisite service. For the nine months ended, September 30, 2013 and 2012 we recognized $2,124 and $13,300, respectively.
The following table summarizes the Company’s stock-based compensation expense:
	Un-audited		Un-audited
	Three month period ended		Nine month period ended
	September 30,		September 30,
	2013	2012	2013	2012
Stock based compensation expense	$              0	$              0	$              2,124	$              13,300

4_Net_Profit_loss_Per_Common_S

4. Net Profit / (loss) Per Common Share	9 Months Ended
	Sep. 30, 2013
Notes	'
4. Net Profit / (loss) Per Common Share	'
	4. Net Profit / (Loss) per Common Share
	Basic profit / (loss) per share is computed on the basis of the weighted average number of shares of our common Stock outstanding.  As of September 30, 2013, we had outstanding common stock shares of 23,251,945 used in the calculation of basic earnings per share. Basic Weighted average common stock shares and equivalents for the nine months ended September 30, 2013, were 21,025,790. As of September 30, 2013, we had outstanding warrants to purchase 800,000 additional common stock shares, options to purchase 110,386 additional common stock shares and common stock shares to be issued of 2,000,000, which may dilute future earnings per share; however, these were excluded from the calculation of fully diluted earnings per share, as they were anti dilutive in effect.
	.

5_Income_Taxes

5. Income Taxes	9 Months Ended
	Sep. 30, 2013
Notes	'
5. Income Taxes	'
	5. Income Taxes
	The Company accounts for income taxes under SFAS No. 109 (now contained in FASB Codification Topic 740-10-25, Accounting for Uncertainty in Income Taxes), which requires the asset and liability approach to accounting for income taxes.  Under this method, deferred tax assets and liabilities are measured based on differences between financial reporting and tax bases of assets and liabilities measured using enacted tax rates and laws that are expected to be in effect when differences are expected to reverse. As of September 30, 2013, we had a net operating loss carry forward of $(585,667) and a deferred tax asset of $199,195 using the statutory rate of 34%. The deferred tax asset may be recognized in future periods, not to exceed 20 years.  However, due to the uncertainty of future events we have booked valuation allowance of $199,195.
		30-Sep-13
	Deferred Tax Asset	$                               228,869
	Valuation Allowance	(228,869)
	Deferred Tax Asset (Net)	$                                            -

6_Accrued_Expenses

6. Accrued Expenses	9 Months Ended
	Sep. 30, 2013
Notes	'
6. Accrued Expenses	'
	6.  Accrued Expenses
	Accrued expenses were comprised of the following at:
		30-Sep-13	31-Dec-12
	Accrued Wages	$                             46,032-	$                              28,362
	Accrued Interest	6,262	4,549
	Accrued Rent	48,190	48,190
	Accrued Vacation	14,567	24,567
	Total Accrued Expenses	$                            115,051	$                            105,668

7_Notes_Payable

7. Notes Payable	9 Months Ended
	Sep. 30, 2013
Notes	'
7. Notes Payable	'
	7. Notes Payable
	On February 18, 2011 we entered into an Accounts Receivable Purchasing Agreement (the “ARPA”) with DSCH Capital Partners, LLC d/b/a Far West Capital (“FWC”), an unaffiliated third party.  Pursuant to the ARPA, FWC may purchase, in its sole discretion, eligible accounts receivable of our company on a revolving basis up to a maximum of $750,000.  Under the terms of the ARPA, FWC may purchase eligible receivables from us with full recourse for the face amount of such eligible receivables less a discount of 1.0%.  In addition, we are required to pay FWC a monthly cost of funds fee equal to the net funds employed by FWC at a rate equal to the Wall Street Journal Prime Lending Rate plus 4.75%, with a floor of 7.00%.  FWC will retain 20% of the purchase price of the receivables as a reserve amount.
	The ARPA also provides that FWC has the right to require us to repurchase any purchased accounts receivable: (a) if there is a dispute as to the validity of such receivable by the account debtor, (b) if certain covenants, warranties or representations made by us with respect to such receivables are breached, (c) upon and during the continuance of an event of default under the ARPA or upon the termination of the ARPA, or (d) if such receivable remains unpaid 90 days after the invoice date.  The ARPA has an initial term of one year with automatic renewals for successive one-year periods. Notwithstanding that, FWC may terminate the ARPA at any time upon 90 days prior written notice or without notice upon and during the continuance of an event of default.
	Additionally, provided there does not exist an event of default under the ARPA or the rider thereto (the “Rider”), FWC may make advances to or for the benefit of the company  in an aggregate amount up to and not to exceed  $250,000.00 from time to time during the term of the Rider and upon our request therefore, which advances shall be subject to all of the terms and conditions of the ARPA and shall be revolving consisting of advances against our  eligible inventory as defined in the Rider as follows: (i) the advances against eligible inventory, at FWC’s discretion, will be in amounts up to the sum 50% of all eligible inventory; provided, however, the advances against eligible inventory shall at no time exceed 33% of the net outstanding purchased accounts under the ARPA plus the outstanding amount due, or net funds employed, from advances made on eligible inventory within conditions contained within the Rider. The balance cap percentage shall be 25% after 120 days from date of the Rider.  Eligible inventory will be valued at the lower of cost or market value.
	On August 26, 2013, we terminated our agreement with FWC due to the level of the advance fees.  Pursuant to the ARPA, the agreement will terminate 90 days after the date of our termination agreement and we will also pay a nominal early termination fee.
	On September 6, 2013 we entered into a short term note for $50,000 with an individual with a fixed fee of $3,000 and it is due upon demand.
	Related Party – Notes payable
	We entered into an unsecured term note, dated November 03, 2009, payable to Linwood Goddard, our Vice President of Quality Control at a 12.00% interest rate, with a 36 month amortization and monthly payments of $334.14.  As of September 30, 2013 the outstanding balance was $4,332.
	We entered into an unsecured term note, dated December 24, 2009, payable to Linwood Goddard our Vice President of Quality Control at a 12.00% interest rate, with a 36 month amortization and monthly payments of $334.14.  As of September 30, 2013 the outstanding balance was $4,332.
	On February 15, 2013 we entered into a convertible promissory note with Luxus Micro Cap S.A. for $120,000.  The note bears interest at the rate of 10% simple interest and is convertible at $0.10 per share and is due on February 15, 2015.  On May 22, 2013 this note was converted into 1,200,000 shares of common stock.

8_Commitments_and_Contingencie

8. Commitments and Contingencies	9 Months Ended
	Sep. 30, 2013
Notes	'
8. Commitments and Contingencies	'
	8.  Commitments and Contingencies
	Operating Rental Leases
	On October 14, 2009 we entered into a 5 year lease with Bernard family trust, with a commencement date of December 31, 2009. The facility is approximately 19,701 square feet and located at 17475 Gillette, Irvine CA, 92614.
	On March 28, 2011 we signed an amendment to our facility lease with an increase of 1,600 square feet. The increase in the lease commences on April 1, 2011 and continues through year five.  The amended lease has the following payments:
		Original Lease	Amended lease
	Year	Monthly Rent	Monthly Rent
	1	7,880	7,880
	2	9,850	10,650
	3	10,835	11,715
	4	11,820	12,780
	5	12,805	13,845
	Series D Preferred Stock Special Dividend
	On August 7, 2013, we held our initial closing of our Series D Preferred Stock private financing offering with two related parties, whereby we received $750,000 in financing, $500,000 of which was received in a first tranche on June 17, 2013.  Our Series D Preferred Stock offering terms allow us to raise up to $1,000,000 US with an over-allotment of $500,000 in multiple closings over the course of 6 months.
	The following are primary terms of the Series D Preferred Stock Offering.  The Series D Preferred holders will be paid a special monthly dividend at the rate of 17.5% per annum or at the option of the investor they may accrue such special dividends.  If the Company does not pay the special dividend within five (5) business days from the end of the calendar month for which the payment of such dividend is owed, the Company will pay the investor a penalty of 3.5%. Any unpaid or accrued special dividends will be paid upon a liquidation or redemption. For any other dividends or distributions, participation will be with common stock on an as-converted basis. The Series D Preferred holders may elect to convert the Series D Preferred Stock, in his sole discretion, at any time after a one year (1) year holding period, by sending the Company a notice to convert.  The conversion rate shall be equal to the greater of $0.08 or a 20% discount to the average of the three (3) lowest closing market prices of the common stock during the ten (10) trading day period prior to conversion. The Series D Preferred shall be redeemable from funds legally available for distribution at the option of the individual holders of the Series D Preferred commencing any time after the one (1) year period from the Closing (the “Redemption Period”) at a price equal to the Purchase Price plus all accrued but unpaid dividends.  If Company is not in a financial position to pay it back the company needs to notify the Investors thirty (30) days prior the Redemption Period commencing and both parties will negotiate in good faith for an extension of the Redemption Period.  Notwithstanding, the Company may elect to redeem the Series D Preferred shares any time after the Closing at a price equal to Purchase Price plus all accrued but unpaid dividends subject to the Investors right to convert by providing the Investors written notice about its intent to redeem whereby the Investor shall have the right to convert per the terms of the conversion terms at least ten (10) days prior to such redemption by the Company.
	Litigation
	We are not presently subject to any material litigation nor, to our knowledge, is any material litigation threatened against us, which if determined unfavorably to us, would have a material adverse effect on our financial position, results of operations or cash flows.

9_Capital_Stock_Transactions

9. Capital Stock Transactions	9 Months Ended
	Sep. 30, 2013
Notes	'
9. Capital Stock Transactions	'
	9.  Capital Stock Transactions
	For the nine months ended September 30, 2013, we issued the following securities without registration under the Securities Act of 1933, as amended. These securities were issued on the reliance of an exemption provided by Section 4(2) of the Securities Act.
	On January 21, 2013 we issued 10,000 shares of common stock as for legal services.
	On January 21, 2013 we issued 10,000 shares of common stock for consulting services.
	On January 21, 2013 we issued 10,000 shares of common stock to employees as additional compensation.
	One January 25, 2013, we issued 400,000 shares to our Chief Financial Officer, John Bennett, pursuant to his employment agreement with the Company.
	On February 15, 2013 we entered into a convertible promissory note with Luxus Micro Cap S.A. for $120,000.  The note bears interest at the rate of 10% simple interest and is convertible at $0.10 per share and is due on February 15, 2015.  On May 22, 2013 this note was converted into 1,200,000 shares of common stock.
	On August 7, 2013, we held our initial closing of our Series D Preferred Stock private financing offering with two related parties, whereby we received $750,000 in financing, $500,000 of which was received in a first tranche on June 17, 2013.  Our Series D Preferred Stock offering terms allow us to raise up to $1,000,000 US with an over-allotment of $500,000 in multiple closings over the course of 6 months.  During the initial close Luxus Micro Cap S.A. purchased 5,000 shares of our Series D Preferred Stock for $500,000 and RDK Enterprises, LLC, an entity affiliated with our board of directors member Robert Young, purchased 2,500 Series D Preferred Stock for $250,000.
	Common Stock
	Our Articles of Incorporation authorizes us to issue 400,000,000 shares of common stock, par value $0.001 per share. As of September 30, 2013 there were 23,251,945 shares of common stock issued and outstanding, respectively. All outstanding shares of common stock are, and the common stock to be issued will be, fully paid and non-assessable.  Each share of our common stock has identical rights and privileges in every respect. The holders of our common stock are entitled to vote upon all matters submitted to a vote of our shareholders and are entitled to one vote for each share of common stock held. There are no cumulative voting rights.
	The holders of our common stock are entitled to share equally in dividends and other distributions that our Board of Directors may declare from time to time out of funds legally available for that purpose, if any, after the satisfaction of any prior rights and preferences of any outstanding preferred stock. If we liquidate, dissolve or wind up, the holders of shares of common stock will be entitled to share ratably in the distribution of all of our assets remaining available for distribution after satisfaction of all our liabilities and our obligations to holders of our outstanding preferred stock.
	Reverse Stock Split
	Effective January 22, 2013, we completed a one-for-ten reverse stock split of the Company's issued and outstanding shares of common stock. The reverse stock split was previously approved by the our board of directors and by shareholders at the 2012 Annual General Meeting of Shareholders held on November 28, 2012. Upon effectiveness of the reverse stock split, each ten (10) shares of the company's issued and outstanding common stock was automatically combined and converted into one (1) issued and outstanding share of common stock. This reduced the number of issued and outstanding shares of the company's common stock from approximately 200 million to approximately 20 million. The reverse stock split affected only the issued and outstanding shares of the company's common stock, as well as common stock underlying stock options outstanding immediately prior to the effectiveness of the reverse stock split. The number of authorized shares of the company's common stock was not affected by the reverse split. All Shares referenced in this report have been retroactively adjusted to reflect the post-split shares.
	Preferred Stock
	Our Articles of Incorporation authorize us to issue 10,000,000 shares of preferred stock.  We authorized 440 shares of Series A Convertible Preferred Stock and 20,000 shares of Series B Convertible Preferred Stock.  On May 25, 2006 we authorized 15,000 shares Series C Convertible Preferred Stock. As of August 20, 2006 all shares Series A, B and C preferred stock has been converted into common stock and there were no outstanding preferred shares as of September 30, 2013. On June 17, 2013 we authorized the issuance of 15,000 shares of Series D Preferred stock.
	On August 7, 2013, we held our initial closing of our Series D Preferred Stock private financing offering with two related parties, whereby we received $750,000 in financing, $500,000 of which was received in a first tranche on June 17, 2013.  Our Series D Preferred Stock offering terms allow us to raise up to $1,000,000 US with an over-allotment of $500,000 in multiple closings over the course of 6 months.  During the initial close Luxus Micro Cap S.A. purchased 5,000 shares of our Series D Preferred Stock for $500,000 and RDK Enterprises, LLC, an entity affiliated with our board of directors member Robert Young, purchased 2,500 Series D Preferred Stock for $250,000.
	The following are primary terms of the Series D Preferred Stock Offering.  The Series D Preferred holders will be paid a special monthly dividend at the rate of 17.5% per annum or at the option of the Investor such special may accrue such special dividends.  If the Company does not pay the special dividend within five (5) business days from the end of the calendar month for which the payment of such dividend to owed, the Company will pay the investor a penalty of 3.5%. Any unpaid or accrued special dividends will be paid upon a liquidation or redemption. For any other dividends or distributions, participation with common stock on an as-converted basis. The Series D Preferred holders may elect to convert the Series D Preferred Stock, in his sole discretion, at any time after a one year (1) year holding period, by sending the Company a notice to convert.  The conversion rate shall be equal to the greater of $0.08 or a 20% discount to the average of the three (3) lowest closing market prices of the common stock during the ten (10) trading day period prior to conversion. The Series D Preferred shall be redeemable from funds legally available for distribution at the option of the individual holders of the Series D Preferred commencing any time after the one (1) year period from the Closing (the “Redemption Period”) at a price equal to the Purchase Price plus all accrued but unpaid dividends.  If Company is not in a financial position to pay it back the company needs to notify the Investors thirty (30) days prior the Redemption Period commencing and both parties will negotiate in good faith for an extension of the Redemption Period.  Notwithstanding, the Company may elect to redeem the Series D Preferred shares any time after the Closing at a price equal to Purchase Price plus all accrued but unpaid dividends subject to the Investors right to convert by providing the Investors written notice about its intent to redeem whereby the Investor shall have the right to convert per the terms of the conversion terms at least ten (10) days prior to such redemption by the Company.
	Stock Repurchase Program
	On November 1, 2011, the Company adopted a plan to repurchase up to 5,000,000 shares of its issued and outstanding common stock in accordance with the guidelines specified in Rule 10b-18 and Rule 10b5-1 of the Securities Exchange Act of 1934, as amended.
	The plan allows the Company to purchase its issued and outstanding common shares in the open market or in negotiated transactions, from time to time, depending on market conditions and other factors as well as being subject to relevant rules under Untied States securities regulations. The plan does not obligate the Company to make any purchases, at any specific time or in any particular situation. The plan may be suspended or discontinued at any time at the sole discretion of the Company. Share repurchases will be funded with the Company's available cash, after determining the working capital requirements of the Company. Accordingly, there is no guarantee as to the exact number of shares that will be repurchased under the plan.
	The company's Board of Directors authorized the repurchase plan because it believes recent market conditions may have caused the Company's common stock to be undervalued. The timing and number of any shares repurchased will depend on the terms and conditions of the plan and no assurance can be given that any specific amount of common stock will be repurchased.
	As of September 30, 2013, we had repurchased 21,100 shares of our common stock.
	Warrants
	Series E – Common Stock warrants
	On April 8, 2011, we issued 300,000 series E Warrants.  Each warrant gives the holder the right to purchase 1 share of common stock (300,000 total shares) at $0.50 per share. The Series E Warrants will expire on April 8, 2016.
	Series F & G – Common Stock warrants
	Investors in the Series D Preferred Stock private offering shall receive one (1) warrant to purchase 50,000 shares of common stock for every $100,000 invested in the offering at a price per share equal to $0.10 per share and one (1) warrant to purchase 50,000 shares of common stock at a price per share equal to $0.20 (the “Series F and G Warrants”).  The Series F and G Warrants be valid for a period of 5 years from the date of the Closing. The amount and price per share shall be subject to adjustments for stock dividends, splits, combinations and similar events.

10_Related_Party_Transactions

10. Related Party Transactions	9 Months Ended
	Sep. 30, 2013
Notes	'
10. Related Party Transactions	'
	10.  Related Party Transactions
	Kambiz Mahdi, our Chief Executive Officer, owns Billet Electronics, which is an independent distributor of electronic components. From time to time we purchase parts from Billet Electronics for the 9 months ended September 30, 2013 we purchase approximately $47,000 in material from Billet electronics . In addition, from time to time we provide assembly and value added services to Billet Electronics.  In addition Billet was a supplier of parts and had dealings with current and former customers of our company. Our board of directors has approved such transactions of our chief executive officer.
	We entered into an unsecured term note, dated November 03, 2009, payable to Linwood Goddard, our Vice President of Quality Control at a 12.00% interest rate, with a 36 month amortization and monthly payments of $334.14.  As of September 30, 2013 the outstanding balance was $4,332.
	We entered into an unsecured term note, dated December 24, 2009, payable to Linwood Goddard our Vice President of Quality Control at a 12.00% interest rate, with a 36 month amortization and monthly payments of $334.14.  As of September 30, 2013 the outstanding balance was $4,332.
	On February 15, 2013 we entered into a convertible promissory note with Luxus Micro Cap S.A. for $120,000.  The note bears interest at the rate of 10% simple interest and is convertible at $0.10 per share and is due on February 15, 2015.  On May 22, 2013 this note was converted into 1,200,000 shares of common stock.
	On August 7, 2013, we held our initial closing of our Series D Preferred Stock private financing offering with two related parties, whereby we received $750,000 in financing, $500,000 of which was received in a first tranche on June 17, 2013.  Our Series D Preferred Stock offering terms allow us to raise up to $1,000,000 US with an over-allotment of $500,000 in multiple closings over the course of 6 months.  During the initial close Luxus Micro Cap S.A. purchased 5,000 shares of our Series D Preferred Stock for $500,000 and RDK Enterprises, LLC, an entity affiliated with our board of directors member Robert Young, purchased 2,500 Series D Preferred Stock for $250,000.
	Investors in the Series D Preferred Stock private offering shall receive one (1) warrant to purchase 50,000 shares of common stock for every $100,000 invested in the offering at a price per share equal to $0.10 per share and one (1) warrant to purchase 50,000 shares of common stock at a price per share equal to $0.20 (the “Series F and G Warrants”).  The Series F and G Warrants be valid for a period of 5 years from the date of the Closing. The amount and price per share shall be subject to adjustments for stock dividends, splits, combinations and similar events.

11_Subsequent_Events

11. Subsequent Events	9 Months Ended
	Sep. 30, 2013
Notes	'
11. Subsequent Events	'
	11.  Subsequent Events
	None.

1_Organization_and_Description1

1. Organization and Description of The Business.: Going Concern (Policies)	9 Months Ended
	Sep. 30, 2013
Policies	'
Going Concern	'
	Going Concern
	The financial statements have been prepared on a going concern basis, which contemplates continuity of operations, realization of assets and liquidation of liabilities in the normal course of business. The Company had a total stockholder’s equity of $954,328 and a working capital surplus of $324379; however, we still had net loss of $(318,288) for the nine months ended September 30, 2013 and an accumulated deficit of $(954544) as of September 30, 2013. Therefore, the ability of the Company to operate as a going concern is still dependent upon its ability to: (1) obtain sufficient debt and/or equity capital; and/or (2) generate positive cash flow from operations.
	Plan of Operation
	Management is taking the following steps to obtain &sustain profitability and growth: (i) organic growth through vertical integration (ii) diversification of sales and industries by continually driving new sales line; (iii) participating in the growth of our foundry companies in return for manufacturing rights and equity; (iv) expansion of capabilities and competencies through mergers & acquisitions providing scale, cost synergies and revenue opportunities.
	Our future success is dependent on our ability to sustain profitable growth and attain additional growth. Capital. There can be no assurance that we will be successful in obtaining any such financing, or that it will be able to generate sufficient positive cash flow from operations.  The successful outcome of these or any future activities cannot be determined at this time and there is no assurance that if achieved, we will have sufficient funds to execute our business plan. The financial statements do not include any adjustments relating to the recoverability and classification of asset carrying amounts or the amount and classification of liabilities that might result should we be unable to continue as a going concern.

1_Organization_and_Description2

1. Organization and Description of The Business.: 2. Basis of Presentation and Summary of Significant Accounting Policies. (Policies)	9 Months Ended
	Sep. 30, 2013
Policies	'
2. Basis of Presentation and Summary of Significant Accounting Policies.	'
	. Basis of Presentation and Summary of Significant Accounting Policies.
	Our accompanying condensed financial statements have been prepared by us in accordance with generally accepted accounting principles in the United States of America, or GAAP, in conjunction with the rules and regulations of the U. S. Securities and Exchange Commission, or the SEC. Certain information and footnote disclosures required for annual financial statements have been condensed or excluded pursuant to SEC rules and regulations. Accordingly, our accompanying condensed financial statements do not include all of the information and footnotes required by GAAP for complete financial statements. Our accompanying condensed financial statements reflect all adjustments which are, in our view, of a normal recurring nature and necessary for a fair presentation of our financial position, results of operations and cash flows for the interim period. Interim results of operations are not necessarily indicative of the results to be expected for the full year; such full year results may be less favorable.
	In preparing our accompanying financial statements, management has evaluated subsequent events through the financial statement issuance date. We believe that although the disclosures contained herein are adequate to prevent the information presented from being misleading, our accompanying condensed financial statements should be read in conjunction with our audited consolidated financial statements and the notes thereto included in our 2012 Annual Report on Form 10-K, as filed with the SEC on April 1, 2013.

1_Organization_and_Description3

1. Organization and Description of The Business.: Cash and Cash Equivalents (Policies)	9 Months Ended
	Sep. 30, 2013
Policies	'
Cash and Cash Equivalents	'
	Cash and Cash Equivalents
	We maintain the majority of our cash accounts at a commercial bank. The total cash balance is insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000 per commercial bank. For purposes of the statement of cash flows we consider all cash and highly liquid investments with initial maturities of one year or less to be cash equivalents.
	Cash and cash equivalents consisted of the following as of:
		30-Sep-13	31-Dec-12
	Cash and bank balances	$             3,398	$                  19,260

1_Organization_and_Description4

1. Organization and Description of The Business.: Estimates (Policies)	9 Months Ended
	Sep. 30, 2013
Policies	'
Estimates	'
	Estimates
	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Such estimates may be materially different from actual financial results. Significant estimates include the recoverability of long-lived assets, the collection of accounts receivable and valuation of inventory and reserves.

1_Organization_and_Description5

1. Organization and Description of The Business.: Accounts Receivable (Policies)	9 Months Ended
	Sep. 30, 2013
Policies	'
Accounts Receivable	'
	Accounts Receivable
	We grant credit to our customers located within the United States of America; and do not require collateral. Our ability to collect receivables is affected by economic fluctuations in the geographic areas and industries served by us.
	Reserves for un-collectable amounts are provided, based on past experience and a specific analysis of the accounts.  Although we expect to collect amounts due, actual collections may differ from the estimated amounts. As of September 30, 2013, we had a reserve for potentially un-collectable accounts of $43,550.  Six (6) customers accounted for approximately 71% of accounts receivable at September 30, 2013 and four customers accounted for more 12% each for a total of 54%.  Our trade accounts primarily represent unsecured receivables.  Historically, our bad debt write-offs related to these trade accounts have been insignificant.

1_Organization_and_Description6

1. Organization and Description of The Business.: Inventory (Policies)	9 Months Ended
	Sep. 30, 2013
Policies	'
Inventory	'
	Inventory
	Inventories are valued at the lower of weighted average cost or market value. Our industry experiences changes in technology, changes in market value and availability of raw materials, as well as changing customer demand.  We make provisions for estimated excess and obsolete inventories based on regular audits and cycle counts of our on-hand inventory levels and forecasted customer demands and at times additional provisions are made.  Any inventory write offs are charged to the reserve account. As of September 30, 2013, we had a reserve for potentially obsolete inventory of $256,000.
	Inventories by major classification were comprised of the following as of:
		30-Sep-13	31-Dec-12
	Raw Material	$                783,005	$                  658,241
	Work in Process	215,119	156,175
	Finished Goods	10,460	5,426
	Total	1,008,664	816,561
	Less reserve for excess or obsolete inventory	-256,000	(190,000)
	Total Inventory	$                  752,664	$                  629,841

1_Organization_and_Description7

1. Organization and Description of The Business.: Property and Equipment (Policies)	9 Months Ended
	Sep. 30, 2013
Policies	'
Property and Equipment	'
	Property and Equipment
	Property and equipment are stated at cost. Assets held under capital leases are recorded at lease inception at the lower of the present value of the minimum lease payments or the fair market value of the related assets.  The cost of ordinary maintenance and repairs is charged to operations. Depreciation and amortization are computed on the straight-line method over the following estimated useful lives of the related assets:
	Furniture and fixtures                                                          3 to 7 years
	Equipment                                                                           7 to 10 years
	Leasehold improvements                                                     2 years (life of the lease)
	Property and equipment were comprised of the following at:
		30-Sep-13	31-Dec-12
	Furniture and Equipment	$              2,504,235	$              2,055,778
	Accumulated Depreciation	-2,337,403	(1,924,193)
	Net Fixed Assets	$                 166,832	$                 131,585

1_Organization_and_Description8

1. Organization and Description of The Business.: Long -lived Assets (Policies)	9 Months Ended
	Sep. 30, 2013
Policies	'
Long -lived Assets	'
	Long –Lived Assets
	Our management assesses the recoverability of its long-lived assets by determining whether the depreciation and amortization of long lived assets over their remaining lives can be recovered through projected undiscounted future cash flows. The amount of long-lived asset impairment if any, is measured based on fair value and is charged to operations in the period in which long-lived assets impairment is determined by management. There can be no assurance however, that market conditions will not change or demand for our services will continue, which could result in impairment of long-lived assets in the future.

1_Organization_and_Description9

1. Organization and Description of The Business.: Revenue Recognition (Policies)	9 Months Ended
	Sep. 30, 2013
Policies	'
Revenue Recognition	'
	Revenue Recognition
	Revenue from product and services are recognized at the time goods are shipped or services are provided to the customer, with an appropriate provision for returns and allowances. Terms are generally FOB origination with the right of inspection and acceptance. We have not experienced a material amount of rejected or damaged product.
	The Company provides services for its customers that range from contract design to original product design to repair services. The Company recognizes service revenue when the services have been performed, and the related costs are expensed as incurred.

Recovered_Sheet1

1. Organization and Description of The Business.: Fair Value of Financial Instruments (Policies)	9 Months Ended
	Sep. 30, 2013
Policies	'
Fair Value of Financial Instruments	'
	Fair Value of Financial Instruments
	The carrying amount of accounts payable and accrued expenses are considered to be representative of their respective fair values because of the short-term nature of these financial instruments.

Recovered_Sheet2

1. Organization and Description of The Business.: Other Comprehensive Income (Policies)	9 Months Ended
	Sep. 30, 2013
Policies	'
Other Comprehensive Income	'
	Other Comprehensive Income
	We have no material components of other comprehensive income (loss) and accordingly, net loss is equal to comprehensive loss in all periods.

Recovered_Sheet3

1. Organization and Description of The Business.: Segment Disclosure (Policies)	9 Months Ended
	Sep. 30, 2013
Policies	'
Segment Disclosure	'
	Segment Disclosure
	FASB Codification Topic 280, Segment Reporting, establishes standards for reporting financial and descriptive information about an enterprise’s reportable segments. We have determined that we have one reportable segment, with contract electronics manufacturing. As such, our operations have been aggregated into one reportable segment for all periods presented.

Recovered_Sheet4

1. Organization and Description of The Business.: Acquisition of Trident Manufacturing (Policies)	9 Months Ended
	Sep. 30, 2013
Policies	'
Acquisition of Trident Manufacturing	'
	Acquisition of Trident Manufacturing
	On March 15, 2013, we entered into an Agreement and Plan of Acquisition with Trident Manufacturing, Inc., a Utah corporation, (“Trident”), and the shareholders of Trident, to acquire 100% of the issued and outstanding common stock shares of Trident. Trident is a full-service electronics manufacturing service company with a 16,000 sq. ft. manufacturing facility based in Salt Lake City, Utah and has been servicing the industrial, aerospace, military, instrumentation, and medical markets since 2005.
	On March 20, 2013, we completed the acquisition of Trident whereby we acquired 100% of the issued and outstanding common stock shares of Trident and all its operational assets in exchange for 1,600,000 shares of our restricted shares of common stock. As a result of the acquisition, Trident has become a wholly-owned subsidiary of Probe Manufacturing, Inc.  As a result we recognized $420,673 in goodwill.
	The allocation of the purchase price and adjustment to stockholders’ equity is summarized in the tables below:
	Net book value of the company's net assets acquired
	Cash	$                       4,472
	Inventory-net	19,254
	Accounts Receivable-net	195,146
	Other Assets	46,620
	Accounts payable and accrued expenses	(361,055)
	Notes payable	(167,416)
	Net Assets Acquired	$                 (262,978)
	Adjustments to Stockholders equity
	Reduction Opening balance Equity	$                  (18,419)
		281,397
	Adjustment to accumulated deficit
	Equity adjustment from acquisition	$                 262,978

Recovered_Sheet5

1. Organization and Description of The Business.: 3. Share Based Compensation (Policies)	9 Months Ended
	Sep. 30, 2013
Policies	'
3. Share Based Compensation	'
	Share Based Compensation
	The company has adopted the use of Statement of Financial Accounting Standards No. 123R, “Share-Based Payment” (SFAS No. 123R) (now contained in FASB Codification Topic 718, Compensation-Stock Compensation, or Topic 718), which supersedes APB Opinion No. 25, “Accounting for Stock Issued to Employees”, and its related implementation guidance and eliminates the alternative to use Opinion 25’s intrinsic value method of accounting that was provided in Statement 123 as originally issued. This Statement requires an entity to measure the cost of employee services received in exchange for an award of an equity instruments, which includes grants of stock options and stock warrants, based on the fair value of the award, measured at the grant date, (with limited exceptions). Under this standard, the fair value of each award is estimated on the grant date, using an option-pricing model that meets certain requirements. We use the Black- Scholes option-pricing model to estimate the fair value of our equity awards, including stock options and warrants. The Black-Scholes model meets the requirements of Topic 718; however the fair values generated may not reflect their actual fair values, as it does not consider certain factors, such as vesting requirements, employee attrition and transferability limitations. The Black-Scholes model valuation is affected by our stock price and a number of assumptions, including expected volatility, expected life, risk-free interest rate and expected dividends. We estimate the expected volatility and estimated life of our stock options at grant date based on historical volatility; however, due to the thinly traded nature of our stock, we have chosen to use an average of the annual volatility of like companies in our industry. For the “risk-free interest rate”, we use the Constant Maturity Treasury rate on 90 day government securities. The term is equal to the time until the option expires. The dividend yield is not applicable, as the company has not paid any dividends, nor do we anticipate paying them in the foreseeable future. The fair value of our restricted stock is based on the market value of our free trading common stock, on the grant date calculated using a 20 trading day average. At the time of grant, the share based-compensation expense is recognized in our financial statements based on awards that are ultimately expected to vest using historical employee attrition rates and the expense is reduced accordingly.  It is also adjusted to account for the restricted and thinly traded nature of the shares.  The expense is reviewed and adjusted in subsequent periods if actual attrition differs from those estimates.
	We re-evaluate the assumptions used to value our share-based awards on a quarterly basis and if changes warrant different assumptions, the share-based compensation expense could vary significantly from the amount expensed in the past. We may be required to adjust any remaining share-based compensation expense, based on any additions, cancellations or adjustments to the share based awards. The expense is recognized over the period during which an employee is required to provide service in exchange for the award—the requisite service period (usually the vesting period). No compensation cost is recognized for equity instruments for which employees do not render the requisite service. For the nine months ended, September 30, 2013 and 2012 we recognized $2,124 and $13,300, respectively.
	The following table summarizes the Company’s stock-based compensation expense:
		Un-audited		Un-audited
		Three month period ended		Nine month period ended
		September 30,		September 30,
		2013	2012	2013	2012
	Stock based compensation expense	$              0	$              0	$              2,124	$              13,300

4_Net_Profit_loss_Per_Common_S1

4. Net Profit / (loss) Per Common Share: 4. Net Profit / (loss) Per Common Share (Policies)	9 Months Ended
	Sep. 30, 2013
Policies	'
4. Net Profit / (loss) Per Common Share	'
	4. Net Profit / (Loss) per Common Share
	Basic profit / (loss) per share is computed on the basis of the weighted average number of shares of our common Stock outstanding.  As of September 30, 2013, we had outstanding common stock shares of 23,251,945 used in the calculation of basic earnings per share. Basic Weighted average common stock shares and equivalents for the nine months ended September 30, 2013, were 21,025,790. As of September 30, 2013, we had outstanding warrants to purchase 800,000 additional common stock shares, options to purchase 110,386 additional common stock shares and common stock shares to be issued of 2,000,000, which may dilute future earnings per share; however, these were excluded from the calculation of fully diluted earnings per share, as they were anti dilutive in effect.

5_Income_Taxes_5_Income_Taxes_

5. Income Taxes: 5. Income Taxes (Policies)	9 Months Ended
	Sep. 30, 2013
Policies	'
5. Income Taxes	'
	5. Income Taxes
	The Company accounts for income taxes under SFAS No. 109 (now contained in FASB Codification Topic 740-10-25, Accounting for Uncertainty in Income Taxes), which requires the asset and liability approach to accounting for income taxes.  Under this method, deferred tax assets and liabilities are measured based on differences between financial reporting and tax bases of assets and liabilities measured using enacted tax rates and laws that are expected to be in effect when differences are expected to reverse. As of September 30, 2013, we had a net operating loss carry forward of $(585,667) and a deferred tax asset of $199,195 using the statutory rate of 34%. The deferred tax asset may be recognized in future periods, not to exceed 20 years.  However, due to the uncertainty of future events we have booked valuation allowance of $199,195.
		30-Sep-13
	Deferred Tax Asset	$                               228,869
	Valuation Allowance	(228,869)
	Deferred Tax Asset (Net)	$                                            -

Recovered_Sheet6

1. Organization and Description of The Business.: Cash and Cash Equivalents: Cash, Cash Equivalents and Investments (Tables)	9 Months Ended
	Sep. 30, 2013
Tables/Schedules	'
Cash, Cash Equivalents and Investments	'
		30-Sep-13	31-Dec-12
	Cash and bank balances	$             3,398	$                  19,260

Recovered_Sheet7

1. Organization and Description of The Business.: Inventory: Schedule of Inventory, Current (Tables)	9 Months Ended
	Sep. 30, 2013
Tables/Schedules	'
Schedule of Inventory, Current	'
		30-Sep-13	31-Dec-12
	Raw Material	$                783,005	$                  658,241
	Work in Process	215,119	156,175
	Finished Goods	10,460	5,426
	Total	1,008,664	816,561
	Less reserve for excess or obsolete inventory	-256,000	(190,000)
	Total Inventory	$                  752,664	$                  629,841

Recovered_Sheet8

1. Organization and Description of The Business.: Property and Equipment: Property, Plant and Equipment (Tables)	9 Months Ended
	Sep. 30, 2013
Tables/Schedules	'
Property, Plant and Equipment	'
		30-Sep-13	31-Dec-12
	Furniture and Equipment	$              2,504,235	$              2,055,778
	Accumulated Depreciation	-2,337,403	(1,924,193)
	Net Fixed Assets	$                 166,832	$                 131,585

Recovered_Sheet9

1. Organization and Description of The Business.: Acquisition of Trident Manufacturing: The Allocation of The Purchase Price and Adjustment To Stockholders' Equity Is Summarized in The Tables Below (Tables)	9 Months Ended
	Sep. 30, 2013
Tables/Schedules	'
The Allocation of The Purchase Price and Adjustment To Stockholders' Equity Is Summarized in The Tables Below:	'
	The allocation of the purchase price and adjustment to stockholders’ equity is summarized in the tables below:
	Net book value of the company's net assets acquired
	Cash	$                       4,472
	Inventory-net	19,254
	Accounts Receivable-net	195,146
	Other Assets	46,620
	Accounts payable and accrued expenses	(361,055)
	Notes payable	(167,416)
	Net Assets Acquired	$                 (262,978)
	Adjustments to Stockholders equity
	Reduction Opening balance Equity	$                  (18,419)
		281,397
	Adjustment to accumulated deficit
	Equity adjustment from acquisition	$                 262,978

Recovered_Sheet10

1. Organization and Description of The Business.: 3. Share Based Compensation: Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (Tables)	9 Months Ended
	Sep. 30, 2013
Tables/Schedules	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value	'
		Un-audited		Un-audited
		Three month period ended		Nine month period ended
		September 30,		September 30,
		2013	2012	2013	2012
	Stock based compensation expense	$              0	$              0	$              2,124	$              13,300

5_Income_Taxes_5_Income_Taxes_1

5. Income Taxes: 5. Income Taxes: Schedule of Deferred Tax Assets and Liabilities (Tables)	9 Months Ended
	Sep. 30, 2013
Tables/Schedules	'
Schedule of Deferred Tax Assets and Liabilities	'
		30-Sep-13
	Deferred Tax Asset	$                               228,869
	Valuation Allowance	(228,869)
	Deferred Tax Asset (Net)	$                                            -

6_Accrued_Expenses_Schedule_of

6. Accrued Expenses: Schedule of Short-term Debt (Tables)	9 Months Ended
	Sep. 30, 2013
Tables/Schedules	'
Schedule of Short-term Debt	'
		30-Sep-13	31-Dec-12
	Accrued Wages	$                             46,032-	$                              28,362
	Accrued Interest	6,262	4,549
	Accrued Rent	48,190	48,190
	Accrued Vacation	14,567	24,567
	Total Accrued Expenses	$                            115,051	$                            105,668

8_Commitments_and_Contingencie1

8. Commitments and Contingencies: Contractual Obligation, Fiscal Year Maturity Schedule (Tables)	9 Months Ended
	Sep. 30, 2013
Tables/Schedules	'
Contractual Obligation, Fiscal Year Maturity Schedule	'
		Original Lease	Amended lease
	Year	Monthly Rent	Monthly Rent
	1	7,880	7,880
	2	9,850	10,650
	3	10,835	11,715
	4	11,820	12,780
	5	12,805	13,845

Recovered_Sheet11

1. Organization and Description of The Business.: Cash and Cash Equivalents: Cash, Cash Equivalents and Investments (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Details	'	'
Cash	$3,398	$19,260

Recovered_Sheet12

1. Organization and Description of The Business.: Inventory: Schedule of Inventory, Current (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Details	'	'
Inventory, Raw Materials, Gross	$783,005	$658,241
Inventory, Work in Process, Gross	215,119	156,175
Inventory, Finished Goods, Gross	10,460	5,426
Inventory Valuation Reserves	-256,000	-190,000
Inventory, Net	$752,664	$629,841

Recovered_Sheet13

1. Organization and Description of The Business.: Property and Equipment: Property, Plant and Equipment (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Details	'	'
Furniture and Equipment	$2,504,235	$2,055,778
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	-2,337,403	-1,924,193
Property, Plant and Equipment, Net	$166,832	$131,585

Recovered_Sheet14

1. Organization and Description of The Business.: Acquisition of Trident Manufacturing: The Allocation of The Purchase Price and Adjustment To Stockholders' Equity Is Summarized in The Tables Below (Details) (USD $)	Mar. 20, 2013
Details	'
CashAcquiredFromAcquisition1	$4,472
Noncash or Part Noncash Acquisition, Inventory Acquired	19,254
Noncash or Part Noncash Acquisition, Accounts Receivable Acquired	195,146
Business Acquisition, Purchase Price Allocation, Other Assets	46,620
Business Acquisition, Purchase Price Allocation, Current Liabilities, Accounts Payable	-361,055
Business Acquisition, Purchase Price Allocation, Notes Payable and Long-term Debt	-167,416
Noncash or Part Noncash Acquisition, Net Nonmonetary Assets Acquired (Liabilities Assumed)	($262,978)

Recovered_Sheet15

1. Organization and Description of The Business.: 3. Share Based Compensation: Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Details	'	'	'	'
Allocated Share-based Compensation Expense	$0	$0	$2,124	$13,300

5_Income_Taxes_5_Income_Taxes_2

5. Income Taxes: 5. Income Taxes: Schedule of Deferred Tax Assets and Liabilities (Details) (USD $)	Sep. 30, 2013
Details	'
Deferred Tax Assets, Gross	$228,869
Deferred Tax Assets, Valuation Allowance	($228,869)

6_Accrued_Expenses_Schedule_of1

6. Accrued Expenses: Schedule of Short-term Debt (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Details	'	'
Accrued Wages	'	$28,362
Deposit Liabilities, Accrued Interest	6,262	4,549
Accrued Rent	48,190	48,190
Accrued Vacation	14,567	24,567
Accrued Liabilities	$115,051	$105,668