Document And Entity Information
Document And Entity Information - USD ($) | 9 Months Ended | ||
Sep. 30, 2015 | Nov. 13, 2015 | Jun. 30, 2014 | |
Document and Entity Information [Abstract] | |||
Entity Registrant Name | Andalay Solar, Inc. | ||
Document Type | S1 | ||
Current Fiscal Year End Date | --12-31 | ||
Entity Common Stock, Shares Outstanding | 534,984,001 | ||
Entity Public Float | $ 4,300,000 | ||
Amendment Flag | false | ||
Entity Central Index Key | 1,347,452 | ||
Entity Current Reporting Status | Yes | ||
Entity Voluntary Filers | No | ||
Entity Filer Category | Smaller Reporting Company | ||
Entity Well-known Seasoned Issuer | No | ||
Document Period End Date | Sep. 30, 2015 | ||
Document Fiscal Year Focus | 2,015 | ||
Document Fiscal Period Focus | Q3 |
Consolidated Balance Sheets
Consolidated Balance Sheets | Dec. 31, 2013USD ($) |
Current assets: | |
Cash | $ 150,081 |
Accounts receivable, net | 567,523 |
Other receivables | 21,378 |
Inventory | 786,636 |
Prepaid expenses and other current assets | 317,510 |
Total current assets | 1,843,128 |
Property and equipment, net | 13,854 |
Patents, net | 1,244,712 |
Other assets, net | 363,711 |
Total assets | 3,465,405 |
Current liabilities: | |
Accounts payable | 4,199,511 |
Accrued liabilities | 89,730 |
Accrued warranty | 1,312,918 |
Credit facility | 500,000 |
Capital lease obligations – current portion | 299 |
Derivative liability – embedded conversion feature | 177,927 |
Note payable – short-term | 129,839 |
Convertible notes – short-term | 60,000 |
Total current liabilities | 6,470,224 |
Convertible notes | 382,084 |
Total liabilities | 6,852,308 |
Commitments and contingencies (Note 17) | 0 |
Stockholders’ deficit: | |
Common stock, $0.001 par value; 500,000,000 shares authorized; 279,475,332 and 116,339,293 shares issued and outstanding as of December 31, 2014 and 2013, respectively | 116,339 |
Additional paid-in capital | 78,717,997 |
Accumulated deficit | (83,390,026) |
Total stockholders’ deficit | (4,409,466) |
Total liabilities, redeemable convertible preferred stock and stockholders’ deficit | 3,465,405 |
Series C Preferred Stock [Member] | |
Current liabilities: | |
Convertible redeemable preferred stock | 163,998 |
Series D Preferred Stock [Member] | |
Current liabilities: | |
Convertible redeemable preferred stock | 858,565 |
Series B Preferred Stock [Member] | |
Stockholders’ deficit: | |
Series B convertible redeemable preferred stock, $0.001 par value; 0 and 467 shares issued and outstanding as of December 31, 2014 and 2013, respectively | $ 146,224 |
Consolidated Balance Sheets (Pa
Consolidated Balance Sheets (Parentheticals) - $ / shares | Dec. 31, 2014 | Dec. 31, 2013 | |
Common stock, par value (in Dollars per share) | $ 0.001 | [1] | $ 0.001 |
Common stock, shares authorized | 500,000,000 | [1] | 500,000,000 |
Common stock, shares issued | 279,475,332 | [1] | 116,339,293 |
Common stock, shares outstanding | 279,475,332 | [1] | 116,339,293 |
Series C Preferred Stock [Member] | |||
Convertible redeemable preferred stock, par value (in Dollars per share) | $ 0.001 | $ 0.001 | |
Convertible redeemable preferred stock, shares issued | 0 | 87 | |
Convertible redeemable preferred stock, shares outstanding | 0 | 87 | |
Series D Preferred Stock [Member] | |||
Convertible redeemable preferred stock, par value (in Dollars per share) | $ 0.001 | $ 0.001 | |
Convertible redeemable preferred stock, shares issued | 0 | 860 | |
Convertible redeemable preferred stock, shares outstanding | 0 | 860 | |
Series B Preferred Stock [Member] | |||
Series B convertible redeemable preferred stock par value (in Dollars per share) | $ 0.001 | $ 0.001 | |
Series B convertible redeemable preferred stock shares issued | 0 | 467 | |
Series B convertible redeemable preferred stock shares outstanding | 0 | 467 | |
[1] | The condensed consolidated balance sheet as of December 31, 2014 has been derived from the audited consolidated financial statements as of that date. |
Consolidated Statements of Oper
Consolidated Statements of Operations - USD ($) | 12 Months Ended | |
Dec. 31, 2014 | Dec. 31, 2013 | |
Net revenue | $ 1,288,985 | $ 1,124,836 |
Cost of goods sold | 1,191,390 | 1,121,612 |
Gross profit | 97,595 | 3,224 |
Operating Expenses | ||
Sales and marketing | 366,543 | 887,305 |
General and administrative | 2,263,086 | 2,377,703 |
Total operating expenses | 2,629,629 | 3,265,008 |
Loss from operations | (2,532,034) | (3,261,784) |
Other Income (Expense) | ||
Interest income (expense), net | (362,955) | (65,031) |
Adjustment to the fair value of embedded derivatives | (50,809) | 65,962 |
Adjustment to the fair value of common stock warrants | 9 | |
Settlement of prior debt owed | 769,148 | 420,000 |
Total other income, net | 355,384 | 420,940 |
Loss before provision for income taxes | (2,176,650) | (2,840,844) |
Provision for income taxes | 0 | 0 |
Net loss from continuing operations | (2,176,650) | (2,840,844) |
Gain from discontinued operations | 324,349 | 10,797 |
Net loss | (1,852,301) | (2,830,047) |
Preferred stock dividend | (18,927) | (153,305) |
Preferred deemed dividend | (875,304) | |
Net loss attributable to common stockholders | $ (1,871,228) | $ (3,858,656) |
Net loss per common and common equivalent share (basic and diluted) attributable to common shareholders (in Dollars per share) | $ (0.01) | $ (0.06) |
Weighted average shares used in computing loss per common share: (basic and diluted) (in Shares) | 203,814,897 | 69,170,957 |
Consolidated Statements of Chan
Consolidated Statements of Changes in Redeemable Convertible Preferred Stock and Stockholders' Deficit - USD ($) | Series C Preferred Stock [Member]Preferred Stock [Member] | Series C Preferred Stock [Member]Common Stock [Member] | Series C Preferred Stock [Member]Additional Paid-in Capital [Member] | Series C Preferred Stock [Member] | Series D Preferred Stock [Member]Preferred Stock [Member] | Series D Preferred Stock [Member]Common Stock [Member] | Series D Preferred Stock [Member]Additional Paid-in Capital [Member] | Series D Preferred Stock [Member]Retained Earnings [Member] | Series D Preferred Stock [Member] | Series B Preferred Stock [Member]Preferred Stock [Member] | Preferred Class B [Member]Common Stock [Member] | Preferred Class B [Member]Additional Paid-in Capital [Member] | Common Stock [Member] | Additional Paid-in Capital [Member] | Retained Earnings [Member] | Total | |
Balance at Dec. 31, 2012 | $ 983,747 | $ 741,171 | $ 26,919 | $ 76,455,045 | $ (79,611,493) | $ (2,388,343) | |||||||||||
Balance, Shares (in Shares) at Dec. 31, 2012 | 800 | 2,243 | 26,924,643 | ||||||||||||||
Issuance of Series C convertible redeemable preferred stock for cash | $ 75,000 | $ 475,000 | |||||||||||||||
Issuance of Series C convertible redeemable preferred stock for cash, Shares (in Shares) | 75 | 950 | |||||||||||||||
Return of Series D convertible redeemable preferred stock | $ (80,123) | $ 80,123 | $ 80,123 | ||||||||||||||
Return of Series D convertible redeemable preferred stock (in Shares) | (200) | ||||||||||||||||
Issuance of Series D convertible redeemable preferred stock for payment of financial advisor fees | $ 230,000 | ||||||||||||||||
Issuance of Series D convertible redeemable preferred stock for payment of financial advisor fees (in Shares) | 230 | ||||||||||||||||
Preferred deemed dividend | $ 410,227 | $ 465,077 | (875,304) | (875,304) | |||||||||||||
Conversion of Convertible Redeemable preferred stock to common stock | $ (1,304,976) | $ 18,478 | $ 1,286,498 | $ 1,304,976 | $ (180,010) | $ 6,000 | $ 174,010 | 180,010 | $ (594,947) | $ 58,278 | $ 536,669 | ||||||
Conversion of Convertible Redeemable preferred stock to common stock, Shares (in Shares) | (788) | 18,477,766 | (120) | 6,000,000 | (1,776) | 58,277,813 | |||||||||||
Convertible Redeemable Preferred Stock dividends paid in common stock | $ 4,313 | 148,992 | (153,305) | ||||||||||||||
Convertible Redeemable Preferred Stock dividends paid in common stock, Shares (in Shares) | 4,310,661 | ||||||||||||||||
Grant of warrant on issuance of convertible note | 53,623 | 53,623 | |||||||||||||||
Placement agent and registration fees and other direct costs | $ (51,379) | (40,602) | (40,602) | ||||||||||||||
Grants of restricted stock, net of forfeitures and repurchases for employee taxes | $ 2,354 | (6,456) | (4,102) | ||||||||||||||
Grants of restricted stock, net of forfeitures and repurchases for employee taxes, Shares (in Shares) | 2,348,410 | ||||||||||||||||
Stock-based compensation | 110,200 | 110,200 | |||||||||||||||
Net loss | (2,830,047) | (2,830,047) | |||||||||||||||
Balance at Dec. 31, 2013 | $ 163,998 | $ 858,565 | $ 146,224 | $ 116,339 | 78,717,997 | (83,390,026) | (4,409,466) | ||||||||||
Balance, Shares (in Shares) at Dec. 31, 2013 | 87 | 860 | 467 | 116,339,293 | |||||||||||||
Issuance of Series C convertible redeemable preferred stock for cash | $ 44,080 | 882,510 | 926,590 | ||||||||||||||
Issuance of Series C convertible redeemable preferred stock for cash, Shares (in Shares) | 44,079,800 | ||||||||||||||||
Conversion of Convertible Redeemable preferred stock to common stock | $ (163,998) | $ 4,333 | $ 159,665 | $ 163,998 | $ (858,565) | $ 43,000 | $ 815,565 | $ 858,565 | $ (146,224) | $ 21,020 | $ 125,204 | $ 50,439 | 957,880 | 1,008,319 | |||
Conversion of Convertible Redeemable preferred stock to common stock, Shares (in Shares) | (87) | 4,333,350 | (860) | 43,000,000 | (467) | 21,020,015 | 50,439,751 | ||||||||||
Convertible Redeemable Preferred Stock dividends paid in common stock | $ 644 | 18,283 | (18,927) | ||||||||||||||
Convertible Redeemable Preferred Stock dividends paid in common stock, Shares (in Shares) | 643,520 | ||||||||||||||||
Grant of warrant on issuance of convertible note | 170,767 | 170,767 | |||||||||||||||
Placement agent and registration fees and other direct costs | (36,618) | (36,618) | |||||||||||||||
Grants of restricted stock, net of forfeitures and repurchases for employee taxes | $ (380) | (8,312) | (8,692) | ||||||||||||||
Grants of restricted stock, net of forfeitures and repurchases for employee taxes, Shares (in Shares) | (380,397) | ||||||||||||||||
Stock-based compensation | 224,011 | 224,011 | |||||||||||||||
Net loss | (1,852,301) | (1,852,301) | |||||||||||||||
Balance at Dec. 31, 2014 | $ 279,475 | 82,026,952 | (85,261,254) | (2,954,827) | [1] | ||||||||||||
Balance, Shares (in Shares) at Dec. 31, 2014 | 279,475,332 | ||||||||||||||||
Issuance of Series C convertible redeemable preferred stock for cash | $ 140,608 | 1,169,122 | 1,309,730 | ||||||||||||||
Issuance of Series C convertible redeemable preferred stock for cash, Shares (in Shares) | 140,608,178 | ||||||||||||||||
Conversion of Convertible Redeemable preferred stock to common stock | $ 54,566 | 523,828 | 578,394 | ||||||||||||||
Conversion of Convertible Redeemable preferred stock to common stock, Shares (in Shares) | 54,565,577 | ||||||||||||||||
Stock-based compensation | 147,048 | 147,048 | |||||||||||||||
Net loss | (2,072,548) | (2,072,548) | |||||||||||||||
Balance at Sep. 30, 2015 | $ 474,649 | $ 84,366,950 | $ (87,333,802) | $ (2,492,203) | |||||||||||||
Balance, Shares (in Shares) at Sep. 30, 2015 | 474,649,087 | ||||||||||||||||
[1] | The condensed consolidated balance sheet as of December 31, 2014 has been derived from the audited consolidated financial statements as of that date. |
Consolidated Statements of Cash
Consolidated Statements of Cash Flows - USD ($) | 12 Months Ended | ||
Dec. 31, 2014 | Dec. 31, 2013 | ||
Cash flows from operating activities | |||
Net loss | $ (1,852,301) | $ (2,830,047) | |
Adjustments to reconcile net loss to net cash used in operations: | |||
Depreciation | 13,155 | 33,023 | |
Amortization of patents | 113,385 | 113,071 | |
Bad debt expense | 36,763 | 92,224 | |
Adjustment to the fair value of embedded derivatives | 50,809 | (65,962) | |
Accretion of interest on convertible notes | 168,708 | 21,889 | |
Unrealized gain on fair value adjustment of common stock warrants | (9) | ||
Stock-based compensation expense | 224,011 | 110,200 | |
Non-cash settlement of prior debt owed | (769,148) | ||
Changes in assets and liabilities: | |||
Accounts receivable | 412,304 | (293,902) | |
Other receivables | 21,378 | 100,612 | |
Inventory | 58,264 | 209,077 | |
Prepaid expenses and other current assets | 158,544 | 246,669 | |
Other assets | 123,233 | 1,706 | |
Accounts payable | 324,998 | 1,159,974 | |
Accrued liabilities and accrued warranty | (276,657) | (461,100) | |
Deferred revenue | 15,450 | ||
Net cash used in operating activities | (1,177,104) | (1,562,575) | |
Cash flows from financing activities | |||
Borrowing on long-term debt | 600,000 | 650,000 | |
Repayment of notes payable | (142,416) | (14,232) | |
Borrowing on line of credit, net | 500,000 | ||
Repayments on capital lease obligations | (299) | (4,414) | |
Proceeds from securities purchase agreement | 676,590 | 550,000 | |
Payment of placement agent and registration fees and other direct costs | (36,618) | (91,981) | |
Employee taxes paid for vesting of restricted stock | (8,692) | (4,102) | |
Net cash provided by financing activities | 1,088,565 | 1,585,271 | |
Net (decrease) increase in cash | (88,539) | 22,696 | |
Cash | |||
Beginning of period | 150,081 | 127,385 | |
End of period | 61,542 | [1] | 150,081 |
Supplemental cash flows disclosures: | |||
Cash paid during the period for interest | 57,580 | 6,759 | |
Supplemental disclosure of non-cash financing activity: | |||
Embedded derivatives on convertible note issuances | 122,630 | 243,889 | |
Grant of warrant on issuance of convertible note | 170,767 | 53,623 | |
Preferred deemed dividend | 875,304 | ||
Conversion of preferred stock to common stock | 1,168,787 | 2,079,933 | |
Conversion of convertible note to common stock | 786,551 | ||
Preferred stock dividends paid in common stock | 18,927 | 153,305 | |
Return of Series D convertible preferred stock | 80,123 | ||
Embedded derivative converted to equity | 221,768 | ||
Preferred stock issued for payment of financial advisor fees | 230,000 | ||
Prepaid Expenses and Other Current Assets [Member] | |||
Supplemental disclosure of non-cash financing activity: | |||
Note issued | 121,100 | 144,071 | |
Financial Advisory Services Fees [Member] | |||
Supplemental disclosure of non-cash financing activity: | |||
Note issued | 160,000 | $ 60,000 | |
To Settle Claim [Member] | |||
Supplemental disclosure of non-cash financing activity: | |||
Common stock issued to settle claim | $ 250,000 | ||
[1] | The condensed consolidated balance sheet as of December 31, 2014 has been derived from the audited consolidated financial statements as of that date. |
Condensed Consolidated Balance
Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) | Sep. 30, 2015 | Dec. 31, 2014 | ||
Current assets: | ||||
Cash | $ 42,491 | $ 61,542 | [1] | |
Accounts receivable, net | 70,388 | $ 118,456 | [1] | |
Other receivables | 69,185 | [1] | ||
Inventory | 184,225 | $ 728,372 | [1] | |
Prepaid expenses and other current assets | 80,061 | 280,066 | [1] | |
Total current assets | 446,350 | 1,188,436 | [1] | |
Property and equipment, net | [1] | 699 | ||
Patents, net | 380,000 | 1,131,327 | [1] | |
Other assets, net | [1] | 240,478 | ||
Total assets | 826,350 | 2,560,940 | [1] | |
Current liabilities: | ||||
Accounts payable | 1,945,863 | 3,345,361 | [1] | |
Accrued liabilities | 135,231 | 104,229 | [1] | |
Accrued warranty | 854,080 | 938,466 | [1] | |
Deferred revenue | [1] | 15,450 | ||
Derivative liability – embedded conversion feature | [1] | 129,598 | ||
Credit facility | [1] | 500,000 | ||
Note payable – short-term | 225,000 | 109,164 | [1] | |
Convertible notes and beneficial conversion feature – short-term | 158,379 | 30,000 | [1] | |
Total current liabilities | 3,318,553 | 5,172,268 | [1] | |
Convertible notes, less current portion (net of discount) | [1] | 343,499 | ||
Total liabilities | 3,318,553 | 5,515,767 | [1] | |
Commitments and contingencies (Note 17) | [1] | 0 | ||
Stockholders’ deficit: | ||||
Common stock, $0.001 par value; 1,250,000,000 shares authorized; 474,649,087 and 279,475,332 shares issued and outstanding as of September 30, 2015 and December 31, 2014, respectively | 474,649 | 279,475 | [1] | |
Additional paid-in capital | 84,366,950 | 82,026,952 | [1] | |
Accumulated deficit | (87,333,802) | (85,261,254) | [1] | |
Total stockholders’ deficit | (2,492,203) | (2,954,827) | [1] | |
Total liabilities and stockholders’ deficit | $ 826,350 | $ 2,560,940 | [1] | |
[1] | The condensed consolidated balance sheet as of December 31, 2014 has been derived from the audited consolidated financial statements as of that date. |
Condensed Consolidated Balance8
Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares | Sep. 30, 2015 | Jun. 09, 2015 | Dec. 31, 2014 | [1] | Dec. 31, 2013 | Sep. 19, 2013 | Apr. 13, 2011 | Aug. 11, 2006 | Aug. 10, 2006 |
Common stock, par value (in Dollars per share) | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.01 | ||||
Common stock, shares authorized | 1,250,000,000 | 1,250,000,000 | 500,000,000 | 500,000,000 | 500,000,000 | 500,000,000 | |||
Common stock, shares issued | 474,649,087 | 279,475,332 | 116,339,293 | ||||||
Common stock, shares outstanding | 474,649,087 | 279,475,332 | 116,339,293 | ||||||
[1] | The condensed consolidated balance sheet as of December 31, 2014 has been derived from the audited consolidated financial statements as of that date. |
Condensed Consolidated Statemen
Condensed Consolidated Statements of Operations (Unaudited) - USD ($) | 3 Months Ended | 9 Months Ended |
Sep. 30, 2015 | Sep. 30, 2015 | |
Net revenue | $ 190,516 | $ 807,139 |
Cost of goods sold | 34,251 | 1,118,733 |
Gross profit (loss) | 156,265 | (311,594) |
Operating expenses | ||
Sales and marketing | 23,740 | 173,656 |
General and administrative | 408,490 | 1,769,557 |
Total operating expenses | 432,230 | 1,943,213 |
Loss from continuing operations | (275,965) | (2,254,807) |
Other income (expense) | ||
Interest expense, net | (174,437) | (321,616) |
Asset impairment, patents | (277,061) | (277,061) |
Adjustment to the fair value of embedded derivatives | 41,265 | |
Gain on settlement of prior debt owed | 7,110 | 739,671 |
Total other income (expense), net | (444,388) | 182,259 |
Loss before provision for income taxes | (720,353) | (2,072,548) |
Net loss | (720,353) | (2,072,548) |
Net loss attributable to common stockholders | $ (720,353) | $ (2,072,548) |
Net loss attributable to common stockholders per common share (basic and diluted) (in Dollars per share) | $ 0 | $ (0.01) |
Weighted-average shares used in computing loss per common share: (in Shares) | 416,495,549 | 383,034,236 |
Condensed Consolidated Statem10
Condensed Consolidated Statements of Changes in Stockholders' Deficit (Unaudited) - USD ($) | Common Stock [Member] | Additional Paid-in Capital [Member] | Retained Earnings [Member] | Total | |
Balance at Dec. 31, 2012 | $ 26,919 | $ 76,455,045 | $ (79,611,493) | $ (2,388,343) | |
Balance, Shares (in Shares) at Dec. 31, 2012 | 26,924,643 | ||||
Stock-based compensation | 110,200 | 110,200 | |||
Net loss | (2,830,047) | (2,830,047) | |||
Balance at Dec. 31, 2013 | $ 116,339 | 78,717,997 | (83,390,026) | (4,409,466) | |
Balance, Shares (in Shares) at Dec. 31, 2013 | 116,339,293 | ||||
Issuance of common stock pursuant to equity purchase agreement | $ 44,080 | 882,510 | 926,590 | ||
Issuance of common stock pursuant to equity purchase agreement (in Shares) | 44,079,800 | ||||
Issuance of common stock upon conversion of notes payable | $ 50,439 | 957,880 | 1,008,319 | ||
Issuance of common stock upon conversion of notes payable (in Shares) | 50,439,751 | ||||
Stock-based compensation | 224,011 | 224,011 | |||
Net loss | (1,852,301) | (1,852,301) | |||
Balance at Dec. 31, 2014 | $ 279,475 | 82,026,952 | (85,261,254) | (2,954,827) | [1] |
Balance, Shares (in Shares) at Dec. 31, 2014 | 279,475,332 | ||||
Issuance of common stock pursuant to equity purchase agreement | $ 140,608 | 1,169,122 | 1,309,730 | ||
Issuance of common stock pursuant to equity purchase agreement (in Shares) | 140,608,178 | ||||
Beneficial conversion feature on issuance of convertible note | 500,000 | 500,000 | |||
Issuance of common stock upon conversion of notes payable | $ 54,566 | 523,828 | 578,394 | ||
Issuance of common stock upon conversion of notes payable (in Shares) | 54,565,577 | ||||
Stock-based compensation | 147,048 | 147,048 | |||
Net loss | (2,072,548) | (2,072,548) | |||
Balance at Sep. 30, 2015 | $ 474,649 | $ 84,366,950 | $ (87,333,802) | $ (2,492,203) | |
Balance, Shares (in Shares) at Sep. 30, 2015 | 474,649,087 | ||||
[1] | The condensed consolidated balance sheet as of December 31, 2014 has been derived from the audited consolidated financial statements as of that date. |
Condensed Consolidated Statem11
Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) | 9 Months Ended | ||
Sep. 30, 2015 | Sep. 30, 2014 | ||
Cash flows from operating activities | |||
Net loss | $ (2,072,548) | $ (1,271,934) | |
Adjustments to reconcile net loss to net cash used in operations: | |||
Depreciation | 699 | 11,291 | |
Amortization | 88,142 | 85,039 | |
Impairment of intangible assets | 277,061 | ||
Bad debt expense (benefit) | (4,672) | 4,492 | |
Write down of inventory | 369,586 | ||
Unrealized (gain) loss on fair value of embedded derivatives | (41,265) | (31,924) | |
Accretion of interest on convertible note | 129,414 | ||
Accretion of interest on debt discount | 258,379 | ||
Non-cash stock-based compensation expense | 147,048 | 161,232 | |
Non-cash settlement of prior debt owed | (732,561) | (769,148) | |
Accrued interest payable | 20,075 | 66,498 | |
Changes in assets and liabilities: | |||
Accounts receivable | 54,440 | 422,733 | |
Other receivables | 21,096 | ||
Inventory | 174,559 | 161,766 | |
Prepaid expenses and other current assets | 200,005 | 149,234 | |
Other assets | 135,773 | 14,132 | |
Accounts payable | 91,266 | 111,418 | |
Accrued liabilities and accrued warranty | (65,491) | (44,935) | |
Deferred revenue | (15,450) | 20,000 | |
Net cash used in operating activities | (1,114,954) | (759,596) | |
Cash flows from investing activities | |||
Acquisition of patents | (42,373) | ||
Net cash used in investing activities | (42,373) | ||
Cash flows from financing activities | |||
Borrowing on convertible notes payable | 600,000 | ||
Repayment of notes payable | (109,164) | (130,480) | |
Proceeds from issuance of common stock | 1,247,440 | 625,000 | |
Repayments on capital lease obligations | (299) | ||
Payment of placement agent and registration fees and other direct costs | (36,618) | ||
Employee taxes paid for vesting of restricted stock | (8,692) | ||
Net cash provided by financing activities | 1,138,276 | 1,048,911 | |
Net increase (decrease) in cash | (19,051) | 289,315 | |
Cash | |||
Beginning of period | 61,542 | [1] | 150,081 |
End of period | 42,491 | 439,396 | |
Supplemental cash flows disclosures: | |||
Cash paid during the period for interest | 2,991 | 51,667 | |
Supplemental disclosure of non-cash financing activity: | |||
Embedded derivative on convertible note issued | 176,771 | 122,630 | |
Embedded derivative converted to equity | 88,333 | 102,731 | |
Beneficial conversion feature on note refinance | 500,000 | ||
Grant of warrants on issue of convertible note | 170,767 | ||
Refinance of line of credit to convertible note payable | 500,000 | ||
Preferred stock dividend, paid in common stock | 18,927 | ||
Note issued in exchange for accounts payable | 160,000 | ||
Conversion of preferred stock to common stock | 1,168,787 | ||
Conversion of convertible note to common stock | 670,531 | 392,612 | |
Purchase Agreement Fees [Member] | |||
Supplemental disclosure of non-cash financing activity: | |||
Common stock issued | 12,107 | ||
To Settle Claim [Member] | |||
Supplemental disclosure of non-cash financing activity: | |||
Common stock issued | 250,000 | ||
Notes Payable, Other Payables [Member] | |||
Supplemental disclosure of non-cash financing activity: | |||
Note issued in exchange for accounts payable | $ 225,000 | ||
Convertible Note Payable [Member] | Financial Advisory Services Fees [Member] | |||
Supplemental disclosure of non-cash financing activity: | |||
Note issued in exchange for accounts payable | $ 160,000 | ||
[1] | The condensed consolidated balance sheet as of December 31, 2014 has been derived from the audited consolidated financial statements as of that date. |
Note 1 - Description of Busines
Note 1 - Description of Business | 9 Months Ended | 12 Months Ended |
Sep. 30, 2015 | Dec. 31, 2014 | |
Disclosure Text Block [Abstract] | ||
Business Description and Basis of Presentation [Text Block] | 1. Basis of Presentation and Description of Business Basis of Presentation — Interim Financial Information The accompanying condensed consolidated financial statements are unaudited and have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information. They should be read in conjunction with the consolidated financial statements and related notes to the consolidated financial statements of Andalay Solar, Inc. and its subsidiaries (“Andalay Solar”, “we”, “us”, “our” or the “Company”), formerly Westinghouse Solar, Inc. and Akeena Solar, Inc., for the years ended December 31, 2014 and 2013 appearing in our Form 10-K. The September 30, 2015 unaudited interim condensed consolidated financial statements included in this Quarterly Report on Form 10-Q have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and note disclosures normally included in annual financial statements filed with our Annual Report on Form 10-K have been condensed or omitted as permitted by those rules and regulations. In the opinion of management, all adjustments, consisting of normal recurring accruals, necessary for a fair statement of the results of operations for the interim periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of the results to be expected for the entire year. Description of Business Andalay Solar is a designer of integrated solar mounting hardware which are integrated with compatible solar panels with microinverters (which we call AC solar panels). We design, market and sell these solar power systems to solar installers and do-it-yourself customers in the United States, Canada, the Caribbean and South America through distribution partnerships, our dealer network and retail outlets. Our products are designed for use in solar power systems for residential and commercial rooftop customers. Prior to September 2010, we were also in the solar power installation business, but decided to exit that business. During the fourth quarter 2014, we re-entered the solar power installation business. In August, 2015, we revamped our business and implemented our new strategy of licensing our patented products to large module manufacturers and until recently have been focusing our direct efforts on partnering with large national installers. As part of this effort to re-focus our business, we have terminated our solar power installation business, substantially reduced our headcount and have placed most of our existing mounting hardware parts inventory on consignment at reduced prices at three regional companies to serve as the direct sales and support for customers who would like to purchase our products, and are also de-emphasizing our direct efforts. Our main focus is now to rely upon our distribution partners to host customer visits and conduct product demonstrations with support from our personnel. We believe that this new strategy is less capital intensive and will enable us to better focus on our strategic future. We were incorporated in February 2001 as Akeena Solar, Inc. in the State of California and elected at that time to be taxed as an S corporation. During June 2006, we reincorporated in the State of Delaware and became a C corporation. On August 11, 2006, we entered into a reverse merger transaction with Fairview Energy Corporation, Inc. (“Fairview”). Pursuant to the merger, our stockholders received one share of Fairview common stock for each issued and outstanding share of our common stock. Our common shares were also adjusted from $0.01 par value to $0.001 par value at the time of the Merger. On May 17, 2010, we entered into an exclusive worldwide license agreement with Westinghouse, Inc, which permitted us to manufacture, distribute and market solar panels under the Westinghouse name and in connection therewith, on April 6, 2011, we changed our name to Westinghouse Solar, Inc. On April 13, 2011, we effected a reverse split of our common stock at a ratio of 1 – for – 4. On August 23, 2013, the license agreement with Westinghouse, Inc. was terminated and on September 19, 2013, we changed our name to our current name, Andalay Solar, Inc. and increased our number of authorized shares of common stock to 500,000,000. On June 9, 2015, we increased the number of authorized shares of common stock to 1,250,000,000. Our Corporate headquarters is located at 2721 Shattuck Avenue, #305, Berkeley, CA 94705 as of September 2015. Our telephone number is (408) 402-9400. Additional information about Andalay Solar is available on our website at http://www.andalaysolar.com/. The information on our web site is not incorporated herein by reference. | 1. Description of Business Andalay Solar, Inc. and its subsidiaries (Andalay Solar, the Company, we, us or our) is a designer and manufacturer of integrated solar power systems and solar panels with integrated microinverters (which we call AC solar panels). We design, market and sell these solar power systems to solar installers and do-it-yourself customers in the United States, Canada, the Caribbean and South America through distribution partnerships, our dealer network and retail outlets. Our products are designed for use in solar power systems for residential and commercial rooftop customers. Prior to September 2010, we were also in the solar power installation business, but decided to exit that business. Recently we have re-entered the solar power installation business. In September 2007, we introduced our “plug and play” solar panel technology (under the brand name “Andalay”), which we believe significantly reduces the installation time and costs, and provides superior reliability and aesthetics, when compared to other solar panel mounting products and technology. Our panel technology offers the following features: (i) mounts closer to the roof with less space in between panels; (ii) no unsightly racks underneath or beside panels; (iii) built-in wiring connections; (iv) approximately 70% fewer roof-assembled parts and approximately 50% less roof-top labor required; (v) approximately 25% fewer roof attachment points; (vi) complete compliance with the National Electric Code and UL wiring and grounding requirements. We have seven U.S. patents (Patent No. 7,406,800, Patent No. 7,832,157, Patent No. 7,866,098, Patent No. 7,987,641, Patent No. 8,505,248, Patent No. 8,813,460, and Patent No. 8,938,919) that cover key aspects of our Andalay solar panel technology, as well as U.S. Trademark No. 348565 3 for registration of the mark “Andalay Solar.” In addition to these U.S. patents, we have eight foreign patents. Currently, we have 15 issued patents and nine other pending U.S. and foreign patent applications that cover the Andalay technology working their way through the United States Patent and Trademark Office (“USPTO”) and foreign patent offices. In February 2009, we began our strategic relationship with Enphase, a leading manufacturer of microinverters, to develop and market solar panel systems with ordinary AC house current output instead of high voltage DC output. We introduced Andalay AC panel products and began offering them to our customers in the second quarter of 2009. Andalay AC panels cost less to install, are safer, and generally provide higher energy output than ordinary DC panels. Andalay AC panels deliver 5-25% more energy compared to ordinary panels, produce safe household AC power, and have built-in panel level monitoring, racking, wiring, grounding and microinverters. With 80% fewer parts and 5 – 25% better performance than ordinary DC panels, we believe Andalay AC panels are an ideal solution for solar installers and do-it-yourself customers. On May 7, 2012, we announced the execution of an agreement and plan of merger with CBD Energy Limited, an Australian corporation (CBD), which contemplated a merger in which CBD would become our parent company. The targeted completion of the merger was repeatedly delayed and on July 18, 2013 we terminated the merger. During such merger delays, our supply relationships had been disrupted, leading to a significant decline in our revenue and the implementation of significant cost reductions, including the lay-off of employees during the time we pursued the merger. Since the termination of the merger, we have been committed to focus our attention on rebuilding our core business, expanding our current product offering and exploring strategic opportunities. In September 2013, we entered into a supply agreement for assembly of our proprietary modules with Tianwei New Energy Co, Ltd., (Tianwei) a panel supplier located in China. We began receiving initial shipments from Tianwei in February 2014 but ended our relationship in June 2014. On July 16, 2014, we entered into an agreement for supply of solar photovoltaic (“PV”) modules with Auxin Solar Inc. These modules are assembled in the United States and we began distributing these panels from our new supplier in December 2014. Prior to September 2010, we were also in the solar power system installation business and we had completed over 4,300 solar power installations for customers in California, New York, New Jersey, Pennsylvania, Colorado and Connecticut since the commencement of our operations in 2001. In early 2009, we closed our non-California offices on the east coast and in Colorado and began distributing our solar power systems to customers outside of California. In September 2010, we made the strategic decision to exit our California solar panel installation business and expand our solar panel distribution network to dealers and other installers in California, by far the largest solar market in the United States. However, we recently made the decision to re-enter the solar panel installation business on a limited basis. Our business is now focused on design and manufacturing activities, and sales of our solar power systems to solar installers, trade workers and retailers through distribution partnerships, our dealer network and retail home improvement outlets as well as installation of our panels. We were incorporated in February 2001 as Akeena Solar, Inc. in the State of California and elected at that time to be taxed as an S corporation. During June 2006, we reincorporated in the State of Delaware and became a C corporation. On August 11, 2006, we entered into a reverse merger transaction with Fairview Energy Corporation, Inc. (“Fairview”). Pursuant to the merger, our stockholders received one share of Fairview common stock for each issued and outstanding share of our common stock. Our common shares were also adjusted from $0.01 par value to $0.001 par value at the time of the Merger. On May 17, 2010, we entered into an exclusive worldwide license agreement with Westinghouse, Inc, which permitted us to manufacture, distribute and market solar panels under the Westinghouse name and in connection therewith, on April 6, 2011, we changed our name to Westinghouse Solar, Inc. On April 13, 2011, we effected a reverse split of our common stock at a ratio of 1 – for – 4. On August 23, 2013, the license agreement with Westinghouse, Inc. was terminated and on September 19, 2013, we changed our name to our current name, Andalay Solar, Inc. and increased our number of authorized shares of common stock to 500,000,000. |
Note 2 - Summary of Significant
Note 2 - Summary of Significant Accounting Policies | 9 Months Ended | 12 Months Ended |
Sep. 30, 2015 | Dec. 31, 2014 | |
Accounting Policies [Abstract] | ||
Significant Accounting Policies [Text Block] | 2. Significant Accounting Policies Liquidity and Financial Position We currently face challenges meeting the working capital needs of our business. Our primary requirements for working capital are to fund paying for costs associated with product management and licensing, sales efforts with certain prospective installers and distributors, ongoing operating expenses including our payroll, historical debt and accounts payable and purchases for solar mounting hardware equipment. As part of our new strategy to focus on licensing and distribution partnerships rather than directly operating a distribution business, we anticipate having less need to fund the purchase of panels and microinverters that had previously constituted a high percentage of our working capital needs. We have incurred net losses and negative cash flows from operations for the nine months ended September 30, 2015 and for each of the years ended December 31, 2014 and 2013. During recent years, we have undertaken several equity and debt financing transactions to provide the capital needed to sustain our business. We have dramatically reduced our headcount and other variable expenses as well as office lease expense. As of September 30, 2015, we had approximately $42,000 in cash on hand. We intend to address ongoing working capital needs through revenue derived from operations and sales of remaining inventory, along with raising additional debt and equity financing. Our revenue levels remain difficult to predict, and as we anticipate we will continue to sustain losses in the near term, we cannot assure investors that we will be successful in reaching break-even. In September 2013, we entered into a supply agreement for assembly of our proprietary modules with Tianwei New Energy Co, Ltd., a panel supplier located in China. We began receiving product from Tianwei in February 2014 and stopped as of June 2014. In July 2014, we entered into a supply agreement for assembly of our proprietary modules with Auxin Solar, Inc., a panel supplier located in the United States. In December 2014, we began distributing panels from Auxin. In June 2015, we entered into a license agreement with Hyundai Heavy Industries Co., Ltd. whereby we granted Hyundai the right to produce Andalay compatible modules. Hyundai began shipping Andalay compatible modules as of May 2015. We do not have any commitment from Hyundai to produce Andalay compatible modules and Hyundai could terminate its relationship with us at any time. Although we believe we can find alternative suppliers for solar panels manufactured to our specifications, our operations would be disrupted unless we are able to rapidly secure alternative sources of supply from first tier bankable suppliers such as Hyundai, our inventory and revenue could diminish significantly, causing disruption to our operations. The accompanying consolidated financial statements have been prepared assuming we will continue as a going concern. Our significant operating losses, negative cash flow from operations, and challenges in rapidly securing alternative sources of supply for solar panels, raise substantial uncertainty about our ability to continue as a going concern. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty, and contemplate the realization of assets and the settlement of liabilities and commitments in the normal course of business. There can be no assurance that we will be able to raise additional funds on commercially reasonable terms, if at all. There is uncertainty to our anticipated revenue levels and to the timing of cash receipts, which are needed to support our operations. As part of the shift to focus purely on our new strategy, ongoing revenues are expected to be minimal unless and until we can start to ramp up the licensing related sales. We expect this ramp up to occur no earlier than the Spring or Summer 2016 due to the long evaluation process that these installers customarily engage in as well as the seasonality of the solar industry with relatively lower sales in the Winter months. This delay is expected to make it more difficult for us to obtain equity and debt financing. We currently anticipate that we will retain all of our earnings, if any, for development of our business and repayment of historical debt and accounts payable, and do not anticipate paying any cash dividends on common stock in the foreseeable future. Securities Purchase Agreement Because of certain down-round protection in the conversion rate of certain outstanding convertible notes, we determined that the derivative liability related to the embedded conversion feature met the criteria for bifurcation. Accordingly, we recognized an aggregate liability of $123,000 on the three issuance dates during the year ended December 31, 2014. This was in addition to the carrying value of the derivative liability on three previously recorded derivatives of $178,000. The derivative liability is carried at fair value with changes in the fair value reflected in the “Adjustment to the fair value of embedded derivatives” line item of our condensed consolidated statements of operations. We recognized a non-cash benefit for the nine months ended September 30, 2015 of approximately $41,000 on a total of three convertible notes. In addition, the relative fair value of the warrants issued in the December 2013 convertible note issuance of $250,000, were allocated to additional paid-in capital. Such value was determined assuming volatility of 149.1%, a risk free interest rate of 0.7% and an expected term of 4.1 years. The resulting debt discount from the derivative liability and warrant issuance of $109,000 is being accreted to interest using the effective interest method. The relative fair value of the warrants issued in the February 2014 convertible note issuance of $200,000, were allocated to additional paid-in capital. Such value was determined assuming volatility of 169.1, a risk free interest rate of 0.7% and an expected term of 4.1 years. The resulting debt discount from the derivative liability and warrant issuance of $101,000 is being accreted to interest using the effective interest method. The relative fair value of the warrants issued in the March 2014 convertible note issuance of $300,000, were allocated to additional paid-in capital. Such value was determined assuming volatility of 168.8%, a risk free interest rate of 0.8% and an expected term of 4.1 years. The resulting debt discount from the derivative liability and warrant issuance of $154,000 is being accreted to interest using the effective interest method. On November 1 and December 1, 2013, and on January 1, February 1 and March 1, 2014, we issued convertible notes to our financial advisory firm in the principal amount of $30,000 each for a total of $150,000, which matured on October 31, November 30 and December 31, 2014, and on January 31 and February 28, 2015, respectively. On April 1, May 1 and June 1, 2014, we issued convertible notes to our financial advisory firm in the principal amount of $20,000 each, for a total of $60,000, which matured on March 31, April 30 and May 31, 2015, respectively. On July 1, 2014, we issued convertible notes to our financial advisory firm in the principal amount of $10,000, which matured on June 30, 2015. Each of the Convertible Notes bear interest at the rate of 8% per annum compounded annually, are payable at maturity and the principal and interest outstanding under the convertible notes are convertible into shares of our common stock, at any time after issuance, at the option of the purchaser, at a conversion price equal to $0.02 per share. Unless waived in writing by the purchaser, no conversion of the convertible notes can be effected to the extent that as a result of such conversion the purchaser would beneficially own more than 9.99% in the aggregate of our issued and outstanding common stock immediately after giving effect to the issuance of common stock upon conversion. Equity Purchase Agreement On January 23, 2014, we entered into an Equity Purchase Agreement with Southridge Partners II, LP (“Southridge”), that superseded our prior Equity Purchase Agreement with Southridge that was entered into on November 25, 2013 (the “Prior Equity Purchase Agreement”). The terms of the January 2014 Purchase Agreement are identical to those of the Prior Equity Purchase Agreement other than that the New Equity Purchase Agreement provides that the Agreement may not be amended by either party. Pursuant to the Equity Purchase Agreement and as provided in the Prior Equity Purchase Agreement, Southridge has committed to purchase up to $5,000,000 worth of our common stock, over a period of time terminating on the earlier of: (i) 18 months from the effective date of the registration statement to be filed by us for the Purchase Agreement; or (ii) the date on which Southridge has purchased an aggregate maximum purchase price of $5,000,000 pursuant to the Equity Purchase Agreement; Southridge’s commitment to purchase our common stock was subject to various conditions, including, but not limited to, limitations based on the trading volume of our common stock. On March 11, 2014, we filed a Registration Statement on Form S-1/A to register 35 million shares of common stock related to our Equity Purchase Agreement with Southridge and on March 21, 2014, the SEC declared the Registration Statement effective. On March 26, 2014, we submitted an initial take-down request of $300,000 to Southridge pursuant to the terms of the Purchase Agreement of which partial proceeds of $100,000 was received on March 31, 2014 and $200,000 on April 16, 2014. On June 4, 2014, June 18, 2014 and July 8, 2014, we submitted additional take-down requests for $100,000, $100,000 and $125,000, respectively, pursuant to the terms of the Purchase Agreement. On December 10, 2014, we entered into the December Equity Purchase Agreement with Southridge that superseded the Equity Purchase Agreement. The terms of the December Equity Purchase Agreement are substantially similar to those of the Prior Equity Purchase Agreement. Pursuant to the December Equity Purchase Agreement and as provided in the Prior Equity Purchase Agreement, Southridge committed to purchase up to $5,000,000 worth of our common stock, over a period of time terminating on the earlier of: (i) 18 months from the effective date of the registration statement to be filed by us for the Equity Purchase Agreement; or (ii) the date on which Southridge has purchased an aggregate maximum purchase price of $5,000,000 pursuant to the December Equity Purchase Agreement; Southridge’s commitment to purchase our common stock is subject to various conditions, including, but not limited to, limitations based on the trading volume of our common stock. We submitted various take-down requests during the first quarter of 2015 pursuant to the terms of the December Equity Purchase Agreement. As of November 12, 2015, 84,113,042 shares had been sold under the registration statement declared effective on August 12, 2015, at an average price of $0.0131 per share, resulting in total proceeds of approximately $1.1 million. On July 31, 2015, we filed a Registration Statement on Form S-1/A to register 150 million shares of common stock related to our December Equity Purchase Agreement with Southridge and on August 12, 2015, the SEC declared the Registration Statement effective. On August 27, 2015, we submitted an initial take-down request of $100,000 to Southridge pursuant to the terms of the December Equity Purchase Agreement and subsequent take-down requests of $100,000 as of October 13, 2015 and $100,000 as of November 2, 2015. As of November 12, 2015, 56,860,050 shares had been sold at an average price of $0.00361 per share, resulting in total proceeds of approximately $205,000. Pursuant to the terms of the December Equity Purchase Agreement we agreed to pay Southridge a commitment fee of 1,000,000 shares of our common stock, of which 500,000 shares of our common stock were due to Southridge on January 16, 2015, the date that the registration statement was declared effective and the remaining 500,000 shares of common stock were due on January 20, 2015, the date that we delivered our first Draw Down Notice to Southridge. We valued the issuance of these shares based on the closing price of the stock as of January 16, 2015, $0.0169 for 500,000, and as of January 20, 2015, $0.0161 for 500,000, and we recorded $16,500 as a reduction in “Additional Paid-In Capital” on our condensed consolidated balance sheets. On December 10, 2014, we also entered into a Registration Rights Agreement with Southridge pursuant to which we agreed to register shares of the common stock to be issued to Southridge in connection with the December Equity Purchase Agreement. Settlement of Potential Claims Agreement On January 22, 2014, we entered into a Settlement of Potential Claims Agreement with ASC Recap LLC (“ASCR”). Pursuant to the Agreement, ASCR has offered to purchase (and in one (1) case has already purchased) approximately $3.7 million of our prior debt owed to four creditors (“Creditors”) for past due services at a substantial discount to face value to which we have agreed to issue to ASCR certain shares of our common stock in a §3(a)(10) 1933 Act proceeding. The shares of our common stock that we have agreed to issue to ASCR in full payment for, and as a release of any debt it purchases from the Creditors, is anticipated to have, upon issuance, a market value equal to approximately 25% of the principal amount of our outstanding debt. In the case of the debt ASCR already purchased from one (1) Creditor, we entered into a Settlement Agreement and Stipulation on February 26, 2014 that was filed with the Circuit Court of the Second Judicial Circuit, Leon County, Florida pursuant to which we agreed, subject to court approval, to issue shares of our common stock that generate proceeds in the amount of $250,000 in full settlement of the claim in the amount of $1,027,705 that ASCR acquired from one Creditor (the value of the stock that we have agreed to issue was two hundred and fifty percent (250%) of the discounted purchase price ASCR paid to purchase the debt from the Creditor, and approximately 25% of the original amount we owed to the Creditor), resulting in a gain on settlement of $769,148, net of expenses. On March 24, 2014, the Circuit Court of the Second Judicial Circuit, Leon County, Florida, approved the §3(a)(10) 1933 Act proceeding and Settlement Agreement and Stipulation and in April 2014, we issued 8,079,800 shares of common stock at an average price of $0.031 for the full settlement of the agreement with ASCR. During June 2015, we settled a prior debt of approximately $957,000 owed to DLA Piper LLP (US) for $225,000 payable if Andalay achieves certain business milestones but in no event later than July 1, 2016. As part of this agreement, during the nine months ended September 30, 2015, we recorded a gain in other income of $733,000 as a result of this favorable settlement. Use of Estimates 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 and 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. Revenue Recognition Revenue from sales of products is recognized when: (1) persuasive evidence of an arrangement exists, (2) delivery has occurred or services have been rendered, (3) the sale price is fixed or determinable, and (4) collection of the related receivable is reasonably assured. We recognize revenue when the solar power systems are shipped to the customer. Revenue from installation of a system is recognized when (1) persuasive evidence of an arrangement exists, (2) delivery has occurred or services have been rendered, (3) the sales price is fixed or determinable, and (4) collection of the related receivable is reasonably assured. In general, we recognize revenue upon completion of a system installation for residential installations and we recognize revenue under the percentage-of-completion method for commercial installations. Revenue recognition methods for revenue streams that fall under other categories are determined based on facts and circumstances. Cash and Cash Equivalents We consider all highly liquid investments with maturities of three months or less, when purchased, to be cash equivalents. We maintain cash and cash equivalents which consist principally of demand deposits with high credit quality financial institutions. At certain times, such amounts exceed FDIC insurance limits. We have not experienced any losses on these investments and, as of September 30, 2015 and December 31, 2014, we had no cash equivalents. Accounts Receivable Accounts receivable consist of trade receivables. We regularly evaluate the collectibility of our accounts receivable. An allowance for doubtful accounts is maintained for estimated credit losses, and such losses have historically been minimal and within our expectations. We consider a number of factors when estimating credit losses, including the aging of a customer’s account, creditworthiness of specific customers, historical trends and other information. Manufacturer and Installation Warranties The manufacturer directly warrants the solar panels and inverters for a range from 15 to 25 years. We warrant the balance of system components of our products against defects in material and workmanship for five years. We assist our customers in the event of a claim under the manufacturer warranty to replace a defective solar panel or inverter. The warranty liability for the material and the workmanship of the balance of system components of approximately $854,000 as of September 30, 2015 and $938,000 as of December 31, 2014, is included within “Accrued warranty” in the accompanying consolidated balance sheets. During the three and nine months ended September 30, 2015, we recorded an $81,000 favorable adjustment to accrued warranty as a reduction in warranty expense. The liability for our warranty consists of the following: September 30, 2015 December 31, 2014 Beginning accrued warranty balance $ 938,466 $ 1,312,918 Reduction for labor payments and claims made under the warranty (107,669 ) (75,966 ) Adjustment to warranty liability for discontinued operations — (324,349 ) Accruals related to warranties issued during the period 23,283 25,863 Ending accrued warranty balance $ 854,080 $ 938,466 Patent Costs We capitalize external legal costs and filing fees associated with obtaining or defending our patents. Upon issuance of new patents or successful defense of existing patents, we amortize these costs using the straight line method over the shorter of the legal life of the patent or its economic life. We believe the remaining useful life we assign to these patents, approximately 9.25 years as of September 30, 2015, are reasonable. We periodically review our patents to determine whether any such cost have been impaired and are no longer being used. To the extent we are no longer using certain patents, the associated costs will be written off at that time. During the nine months ended September 30, 2015, we recorded an impairment of approximately $277,000 to the carrying value of our patents. Significant Accounting Policies and Estimates There have been no material developments or changes to the significant accounting policies discussed in our 2014 Annual Report on Form 10-K or accounting pronouncements issued or adopted, except as described below. Segment Reporting During the quarter we were engaged in two business segments, (i) we marketed, sold, designed and installed systems for residential and commercial customers and (ii) we sold our AC solar panels to solar installers, trade workers and do-it-yourself customers through distribution partnerships, our dealer network and retail outlets. As of August 2015, we are engaged in one business segment, which is the sale of our proprietary mounting hardware principally through distribution partnerships who will then sell to dealers and retail outlets. Operating segments are components of an enterprise for which separate financial information is available and is evaluated regularly by management in deciding how to allocate resources and in assessing performance. Recent Accounting Pronouncements In April 2015, the Financial Accounting Standards Board (“FASB”) issued, Accounting Standards Update (“ASU”) ASU 2015-03 Interests — Imputation of Interest (Subtopic 835-30), Simplifying the Presentation of Debt Issuance Costs In February 2015, the FASB issued ASU 2015-02 Consolidation (Topic 810) Amendments to the Consolidation Analysis In January 2015, ASU 2015-01 Income Statement — Extraordinary and Unusual Items (Subtopic 225-20) Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items In May 2014 the FASB issued Accounting Standards Update 2014-09, Revenue from Contracts with Customers” (ASU 2014-09) In August 2014, the FASB issued ASU No. 2014-15, "Presentation of Financial Statements – Going Concern: Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern" ("ASU 2014-15"), to provide guidance on management's responsibility in evaluating whether there is substantial doubt about a company's ability to continue as a going concern and to provide related footnote disclosures. ASU 2014-15 is effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Since ASU 2014-15 only impacts financial statement disclosure requirements regarding whether there is substantial doubt about an entity's ability to continue as a going concern, we do not expect its adoption to have an impact on our condensed consolidated financial statements. In November 2014, the FASB issued ASU No. 2014-16, Determining Whether the Host Contract in a Hybrid Financial Instrument Issued in the Form of a Share Is More Akin to Debt or to Equity. In June 2015 the FASB issued ASU 2015-10, Technical Corrections and Improvements In July 2015 the FASB issued ASU 2015-11, Inventory: Simplifying the Measurement of Inventory. In August 2015 the FASB has issued ASU 2015-15, Interest - Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements - Amendments to SEC Paragraphs Pursuant to Staff Announcement at June 18, 2015 EITF Meeting Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs, Reclassifications Certain prior year amounts have been reclassified for consistency with the current period presentation. These reclassifications had no effect on the reported results of operations. | 2. Summary of Significant Accounting Policies Liquidity and Financial Position We currently face challenges meeting the working capital needs of our business. Our primary requirements for working capital are to fund purchases for solar panels and microinverters, and to cover our payroll and lease expenses. We have incurred net losses and negative cash flows from operations for each of the years ended December 31, 2014 and 2013. During recent years, we have undertaken several equity and debt financing transactions to provide the capital needed to sustain our business. We have dramatically reduced our headcount and other variable expenses. As of December 31, 2014, we had approximately $62,000 in cash on hand. We intend to address ongoing working capital needs through sales of remaining inventory, along with raising additional debt and equity financing. In January 2013, our board of directors approved actions to dramatically reduce our variable operating costs, including a 12 person employee headcount reduction effective January 15, 2013, for the period through the anticipated merger closing with CBD, which was terminated in July 2013. No restructuring charges or severance payments were incurred. Our revenue levels remain difficult to predict, and as we anticipate we will continue to sustain losses in the near term, we cannot assure investors that we will be successful in reaching break-even. During 2012, because of our cash position and liquidity constraints, we were late in making payments to both of our former panel suppliers, Suntech and Lightway. We currently have no unshipped orders from these suppliers. In September 2013, we entered into a supply agreement for assembly of our proprietary modules with Tianwei New Energy Co, Ltd., a panel supplier located in China. We began receiving product from Tianwei in February 2014 and stopped as of June 2014. In July 2014, we entered into a supply agreement for assembly of our proprietary modules with Auxin Solar, Inc., a panel supplier located in the United States. In December 2014, we began distributing panels from our new supplier. Although we believe we can find alternative suppliers for solar panels manufactured to our specifications, our operations would be disrupted unless we are able to rapidly secure alternative sources of supply, our inventory and revenue could diminish significantly, causing disruption to our operations. The accompanying consolidated financial statements have been prepared assuming we will continue as a going concern. Our significant operating losses, negative cash flow from operations, and challenges in rapidly securing alternative sources of supply for solar panels, raise substantial uncertainty about our ability to continue as a going concern. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty, and contemplate the realization of assets and the settlement of liabilities and commitments in the normal course of business. There can be no assurance that we will be able to raise additional funds on commercially reasonable terms, if at all. There is uncertainty to our anticipated revenue levels and to the timing of cash receipts, which are needed to support our operations. It also worsens the market conditions for seeking equity and debt financing. We currently anticipate that we will retain all of our earnings, if any, for development of our business and do not anticipate paying any cash dividends on common stock in the foreseeable future. Convertible Note s payable On August 30, 2013, we entered into a securities purchase agreement with Alpha Capital Anstalt (“Alpha Capital”) relating to the sale and issuance of a convertible note in the principal amount of $200,000 that matures August 29, 2015 (the "Convertible Note"). Subsequently, on November 25, 2013 and December 19, 2013, we entered into additional securities purchase agreements with Alpha Capital relating to the sale and issuance of convertible notes in the principal amount of $200,000 and $250,000, respectively, which mature on November 25, 2015 and December 19, 2015. On January 27, 2014, we issued a convertible note in the principal amount of $100,000 that matures on January 27, 2016 under the Securities Purchase Agreement we entered into with Alpha Capital on December 19, 2013. In connection with the issuance of the December 19, 2013 convertible note, we also issued 6,250,000 warrants to purchase shares of our common stock at a price of $0.02 per share. On February 25, 2014, we entered into a Securities Purchase Agreement with the Alpha Capital related to the sale and issuance of a convertible note in the principal amount of $200,000 that matures on February 25, 2016. In connection with the issuance of the February 25, 2014 convertible note, we issued 5,000,000 warrants to purchase shares of our common stock at a price of $0.02 per share. On March 18, 2014, we entered into a Securities Purchase Agreement with the Alpha Capital related to the sale and issuance of a convertible note in the principal amount of $300,000 that matures on March 18, 2016. In connection with the March 18, 2014 convertible note, we issued a five–year warrant to purchase 7,500,000 shares of our common stock at an exercise price of $.02 per share. Each of the Convertible Notes bear interest at the rate of 8% per annum compounded annually, are payable at maturity and the principal and interest outstanding under the convertible notes are convertible into shares of our common stock, at any time after issuance, at the option of the purchaser, at a conversion price equal to $0.02 per share, subject to adjustment upon the happening of certain events, including stock dividends, stock splits and the issuance of common stock equivalents at a price below the conversion price. Subject to our fulfilling certain conditions, including beneficial ownership limits, the convertible notes are subject to a mandatory conversion if the closing price of our common stock for any 20 consecutive days commencing six months after the issue date of the convertible notes equal or exceeds $0.04 per share. Unless waived in writing by the purchaser, no conversion of the convertible notes can be effected to the extent that as a result of such conversion the purchaser would beneficially own more than 9.99% in the aggregate of our issued and outstanding common stock immediately after giving effect to the issuance of common stock upon conversion. We have the option of repaying the outstanding principal amount of the convertible notes, in whole or in part, by paying the purchaser a sum of money equal to one hundred and twenty percent (120%) of the principal together with accrued but unpaid interest upon 30 days’ notice, subject to certain beneficial ownership limits. For so long as we have any obligation under the convertible notes, we have agreed to certain restrictions regarding, among other things, incurrence of additional debt, liens, amendments to charter documents, repurchase of stock, payment of cash dividends, affiliated transactions. We are also prohibited from entering into certain variable priced agreements until the convertible notes are repaid in full. Because of certain down-round protection in the conversion rate of the convertible notes, we determined that the derivative liability related to the embedded conversion feature met the criteria for bifurcation. Accordingly, we recognized an aggregate liability of $123,000 on the three issuance dates during the year ended December 31, 2014. This was in addition to the carrying value of the derivative liability on three previously recorded derivatives of $178,000. The derivative liability is carried at fair value with changes in the fair value reflected in the “Adjustment to the fair value of embedded derivatives” line item of our condensed consolidated statements of operations. We recognized a non-cash benefit for the year ended December 31, 2014 of $51,000 on a total of six convertible notes. In addition, the relative fair value of the warrants issued in the December 2013 convertible note issuance of $250,000, were allocated to additional paid-in capital. Such value was determined assuming volatility of 149.1%, a risk free interest rate of 0.7% and an expected term of 4.1 years. The resulting debt discount from the derivative liability and warrant issuance of $109,000 is being accreted to interest using the effective interest method. The relative fair value of the warrants issued in the February 2014 convertible note issuance of $200,000, were allocated to additional paid-in capital. Such value was determined assuming volatility of 169.1, a risk free interest rate of 0.7% and an expected term of 4.1 years. The resulting debt discount from the derivative liability and warrant issuance of $101,000 is being accreted to interest using the effective interest method. The relative fair value of the warrants issued in the March 2014 convertible note issuance of $300,000, were allocated to additional paid-in capital. Such value was determined assuming volatility of 168.8%, a risk free interest rate of 0.8% and an expected term of 4.1 years. The resulting debt discount from the derivative liability and warrant issuance of $154,000 is being accreted to interest using the effective interest method. On November 1 and December 1, 2013, and on January 1, February 1 and March 1, 2014, we issued convertible notes to our financial advisory firm in the principal amount of $30,000 each for a total of $150,000, which mature on October 31, November 30 and December 31, 2014, and on January 31 and February 28, 2015, respectively. On April 1, May 1 and June 1, 2014, we issued convertible notes to our financial advisory firm in the principal amount of $20,000 each, for a total of $60,000, which mature on March 31, April 30 and May 31, 2015, respectively. On July 1, 2014, we issued convertible notes to our financial advisory firm in the principal amount of $10,000, which matures on June 30, 2015. Each of the Convertible Notes bear interest at the rate of 8% per annum compounded annually, are payable at maturity and the principal and interest outstanding under the convertible notes are convertible into shares of our common stock, at any time after issuance, at the option of the purchaser, at a conversion price equal to $0.02 per share. Unless waived in writing by the purchaser, no conversion of the convertible notes can be effected to the extent that as a result of such conversion the purchaser would beneficially own more than 9.99% in the aggregate of our issued and outstanding common stock immediately after giving effect to the issuance of common stock upon conversion. During 2014, convertible notes in the principal amount of approximately $940,000, along with accrued interest of $68,319, were converted into 50,439,751 shares of our common stock. Because of certain down-round protection in the conversion rate of the convertible notes, we determined that the derivative liability related to the embedded conversion feature met the criteria for bifurcation. Accordingly, we recognized an aggregate liability of $123,000 on the three issuance dates during the year ended December 31, 2014. This was in addition to the carrying value of the derivative liability on three previously recorded derivatives of $178,000. The derivative liability is carried at fair value with changes in the fair value reflected in the “Adjustment to the fair value of embedded derivatives” line item of our condensed consolidated statements of operations. We recognized a non-cash benefit for the year ended December 31, 2014 of $51,000 on a total of six convertible notes. Line of credit On September 30, 2013, we entered into a loan and security agreement with Alpha Capital Anstalt and Collateral Services, LLC to provide financing, on a discretionary basis, for one year, against our accounts receivable and inventory. The maximum amount that can be borrowed under the Agreement is $500,000. We have the right to borrow up to 80% of our eligible accounts receivable, not in excess of $200,000, 50% of the value of our raw materials in inventory, 65% of our finished goods inventory and 95% of cash, but not in the aggregate amount in excess of $300,000. The advances are secured by a lien on all of our assets. All advances under the agreement bear interest at a per annum rate of 12% and monthly interest shall be a minimum of $500. At the time of initial funding we paid a loan fee of 50 shares of our Series D Preferred Shares to the lender, in addition to other payments for legal fees. In addition, we paid the collateral agent an initial fee of $5,000 and have agreed to pay an administrative fee to the collateral agent of 0.5% per month of the daily balance during the preceding month or $500 whichever is less. In the event that of a prepayment, we are obligated to pay a prepayment fee in an amount equal to one-half of one percent (0.5%) of $500,000. On September 30, 2013, we requested and received an initial borrowing under the Agreement totaling $350,000. Subsequently, on October 21, 2013, we requested and received an additional $100,000 and on November 20, 2013, we requested and received an additional $50,000. As of December 31, 2014, the balance outstanding under our line of credit was $500,000. On February 27, 2015, we agreed to extend the term of the agreement for one year, and to exchange the $500,000 plus interest owing under the agreement for a one year, 8%, convertible note. We are no longer able to make borrowings under the line of credit agreement. Cash and Cash Equivalents We consider all highly liquid investments with maturities of three months or less, when purchased, to be cash equivalents. At certain times, such amounts exceed FDIC insurance limits. We have not experienced any losses on these investments. As of December 31, 2014 and 2013, we had no cash equivalents. Accounts Receivable Accounts receivable consist of trade receivables. We regularly evaluate the collectability of our accounts receivable. An allowance for doubtful accounts is maintained for estimated credit losses. We consider a number of factors when estimating credit losses, including the aging of a customer’s account, creditworthiness of specific customers, historical trends and other information. Inventory Inventory is stated at the lower of cost (on an average basis) or market value. We determine cost based on the weighted-average purchase price and include both the costs of acquisition and the shipping costs in inventory. We regularly review the cost of inventory against its estimated market value and record a lower of cost or market write-down to cost of goods sold, if any inventory has a cost in excess of estimated market value. Property and Equipment Property and equipment are stated at cost less accumulated depreciation and amortization. Depreciation and amortization are provided for using the straight-line method over the estimated useful lives of the respective assets. Estimated useful lives are as follows: Category Useful Lives (years) Office Equipment 2 - 5 Vehicles 3 - 5 Leasehold Improvements 2 Maintenance and repairs are expensed as incurred. Expenditures for significant renewals or betterments are capitalized. Upon disposition, the cost and related accumulated depreciation are removed from the accounts and the resulting gain or loss is reflected in current operations. Long-Lived Assets We review long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying value of a long-lived asset may not be recoverable. We periodically evaluate whether events and circumstances have occurred that may warrant revision of the estimated useful lives of our long-lived assets or whether the remaining balance of long-lived assets should be evaluated for possible impairment. We do not believe that there were any indicators of impairment that would require an adjustment to such assets or their estimated periods of recovery at December 31, 2014 and 2013. Patent Costs We capitalize external legal costs and filing fees associated with obtaining or defending our patents. Upon issuance of new patents or successful defense of existing patents, we amortize these costs using the straight line method over the shorter of the legal life of the patent or its economic life. We believe the remaining useful life we assign to these patents, approximately 10 years as of December 31, 2014, are reasonable. We periodically review our patents to determine whether any such cost have been impaired and are no longer being used. To the extent we are no longer using certain patents, the associated costs will be written off at that time. Costs associated with patents currently held are approximately $1.1 million, net of approximately $314,000 of accumulated amortization, are included in patents, net as of December 31, 2014, and are being amortized over the estimated useful life, which was determined to be seventeen years. Amortization expense of patents was approximately $113,000 in each of the years ended December 31, 2014 and 2013. Estimated amortization expense of patents for the five years subsequent to December 31, 2013, is approximately $113,000 per year. Capitalized filing fees associated with obtaining new patents not yet issued and defense of existing patents (not yet resolved) of approximately $141,000 are included in other assets as December 31, 2014. Discontinued Operations Discontinued operations are presented and accounted for in accordance with Accounting Standards Codification (ASC) 360, “ Impairment or Disposal of Long-Lived Assets,” On September 10, 2010, we announced that we were exiting the solar panel installation business. The exit from the installation business was essentially completed at the end of the fourth quarter of 2010. The exit from the installation business was therefore classified as discontinued operations for all periods presented under the requirements of ASC 360. We re-entered the residential and commercial installation business in the fourth quarter 2014. As a result of re-entering the installation business, we reclassified our discontinued operations into continuing operations. Reclassifications Certain prior year amounts have been reclassified for consistency with the current period presentation. These reclassifications had no effect on the reported results of operations. Manufacturer and Installation Warranties The manufacturer directly warrants the solar panels and inverters for a range from 15 to 25 years. We warrant the balance of system components of our products against defects in material and workmanship for five years. We assist our customers in the event of a claim under the manufacturer warranty to replace a defective solar panel or inverter. The warranty liability for the material and the workmanship of the balance of system components of approximately $371,000 as of December 31, 2014 and $345,000 as of December 31, 2013, is included within “Accrued warranty” in the accompanying consolidated balance sheets. The liability for our manufacturing warranty consists of the following: Years Ended 2014 2013 Beginning accrued warranty balance $ 1,312,918 $ 1,372,342 Reduction for labor payments and claims made under the warranty (75,966 ) (79,134 ) Accruals related to warranties issued during the period 25,863 19,710 Adjustment to warranty liability for discontinued operations (324,349 ) — Ending accrued warranty balance $ 938,466 $ 1,312,918 We previously recorded a provision for warranty liability related to our discontinued installation operations. We provided for a 5-year or a 10-year warranty on the installation of a system and all equipment and incidental supplies other than solar panels and inverters that are covered under the manufacturer warranty. During the year ended December 31, 2014, we re-evaluated our warranty liability related to our discontinued installation operations right before and in conjunction with re-entering the installation operations, we reduced the liability by approximately $324,000. This reduction to the liabilities for discontinued operations was recorded as a gain from operations of discontinued operations. The remaining warranty liability related to our previously discontinued operations was reclassified into current liabilities and has been included in “Accrued warranty.” Defective solar panels or inverters are covered under the manufacturer warranty. In the event that a panel or inverter needs to be replaced, we will replace the defective item within the manufacturer’s warranty period (between 5-25 years). Fair Value of Financial Instruments The carrying values reported for cash equivalents, accounts receivable, accounts payable, accrued liabilities and the outstanding credit facility approximated their respective fair values at each balance sheet date due to the short-term maturity of these financial instruments. Revenue Recognition Revenue from sales of products is recognized when: (1) persuasive evidence of an arrangement exists, (2) delivery has occurred or services have been rendered, (3) the sale price is fixed or determinable, and (4) collection of the related receivable is reasonably assured. We recognize revenue when the solar power systems are shipped to the customer. Revenue from installation of a system is recognized when (1) persuasive evidence of an arrangement exists, (2) delivery has occurred or services have been rendered, (3) the sales price is fixed or determinable, and (4) collection of the related receivable is reasonably assured. In general, we recognize revenue upon completion of a system installation for residential installations and we recognize revenue under the percentage-of-completion method for commercial installations. Revenue recognition methods for revenue streams that fall under other categories are determined based on facts and circumstances. Stock-based Compensation We apply the fair value method under Accounting Standards Codification (ASC) 718 in accounting for our 2001 Stock Option Plan and our 2006 Stock Incentive Plan. Under ASC 718, compensation cost is measured at the grant date based on the fair value of the equity instruments awarded and is recognized over the period during which an employee is required to provide service in exchange for the award, or the requisite service period, which is usually the vesting period. The fair value of the equity award granted is estimated on the date of the grant. Advertising We expense advertising costs as incurred. Advertising expense, included in “Sales and marketing expenses,” for the years ended December 31, 2014 and 2013, was approximately $15,000 and $16,000, respectively. Research and Development Costs Research and development expenses, which include the cost of activities that are useful in developing new products, processes or techniques, as well as expenses for activities that may significantly improve existing products or processes are expensed as incurred. In the years ended December 31, 2014 and 2013, we expensed approximately $178,000 and $243,000, respectively, in costs related to research and development activities that are included under general and administrative expenses on the consolidated statements of operations. Research and development expenses, which include the cost of activities that are useful in developing new products, processes or techniques, as well as expenses for activities that may significantly improve existing products or processes are expensed as incurred. In the years ended December 31, 2014 and 2013, we expensed approximately $178,000 and $243,000, respectively, in costs related to research and development activities that are included under general and administrative expenses on the consolidated statements of operations. Shipping and Handling Costs Shipping and handling costs associated with inbound freight are included in cost of inventory and expensed as cost of goods sold when the related inventory is sold. Income Taxes Deferred income taxes arise from timing differences resulting from income and expense items reported for financial accounting and tax purposes in different periods. A deferred tax asset valuation allowance is recorded when it is more likely than not that deferred tax assets will not be realized. Utilization of net operating loss carryforwards may be subject to a substantial annual limitation due to ownership change limitations provided by the Internal Revenue Code. The annual limitation may result in the expiration of net operating loss carryforwards before utilization. We apply the provisions of ASC 740, formerly FASB Interpretation No. 48, “Accounting for Uncertainty in Income Taxes” Earnings Per Share We follow Accounting Standards Codification (ASC) 260 (ASC 260), “ Determining Whether Instruments Granted in Share-Based Payment Transactions Are Participating Securities ” We follow Accounting Standards Codification (ASC) 260 (ASC 260), “ Determining Whether Instruments Granted in Share-Based Payment Transactions Are Participating Securities ” In accordance with the Staff Position, basic net income (loss) per share is computed by dividing net income (loss), excluding net income (loss) attributable to participating securities, by the weighted average number of shares outstanding less the weighted average unvested restricted shares outstanding. Diluted net income (loss) per share is computed by dividing net income (loss), excluding net income (loss) attributable to participating securities, by the denominator for basic net income (loss) per share and any dilutive effects of stock options, restricted stock, convertible notes and warrants. The following table sets forth the computation of basic and diluted net loss per share: Year Ended December 31, 2014 2013 Basic: Numerator: Net loss $ (1,852,301 ) $ (2,830,047 ) Preferred deemed dividend and preferred stock dividend (18,927 ) (1,028,609 ) Less: Net loss allocated to participating securities 6,005 12,503 $ (1,865,223 ) $ (3,846,153 ) Denominator: Weighted-average shares outstanding 204,471,018 69,477,915 Weighted-average unvested restricted shares outstanding (656,121 ) (306,958 ) Denominator for basic net loss per share 203,814,897 69,170,957 Basic net loss per share attributable to common stockholders $ (0.01 ) $ (0.06 ) The following table sets forth potential shares of common stock at the end of each period presented that are not included in the calculation of diluted net loss per share because to do so would be anti-dilutive: December 31, 2014 December 31, 2013 Stock options outstanding 37,034,483 5,368,233 Unvested restricted stock 7,186 1,890,952 Warrants to purchase common stock 22,148,045 9,648,045 Preferred stock convertible into common stock — 68,353,582 Segment Reporting Operating segments are components of an enterprise for which separate financial information is available and is evaluated regularly by management in deciding how to allocate resources and in assessing performance. We are engaged in two business segments; (i) we sell our AC solar panels to solar installers, trade workers and do-it-yourself customers through distribution partnerships, our dealer network and retail outlets, and (ii) we market, sell, design and install systems for residential and commercial customers. Operating segments are components of an enterprise for which separate financial information is available and is evaluated regularly by management in deciding how to allocate resources and in assessing performance. We re-entered the residential and commercial installation business in the fourth quarter 2014, and we do not report separate segment information because these sales are not material for the year ended December 31, 2014. Use of Estimates 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 and 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. Principles of Consolidation The accompanying consolidated financial statements include the accounts of Andalay Solar and Fairview, pursuant to the Merger as described in Note 1. We also have two wholly-owned subsidiaries as of December 31, 2014 and 2013. Akeena Corp. is a wholly-owned subsidiaries of Andalay Solar, Inc. All inter-company accounts have been eliminated in consolidation. Recent Accounting Pronouncements In April 2014, the FASB issued Accounting Standards Update (“ASU”) 2014-08, "Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity" (ASU 2014-08). ASU 2014-08 changes the criteria for reporting discontinued operations by requiring that in order for a disposal to qualify as a discontinued operation, the disposal must represent a strategic shift that has (or will have) a major effect on the entity's operations and financial results. ASU 2014-08 also requires additional disclosures both for discontinued operations and individually significant components of an entity that do not qualify as discontinued operations. ASU 2014-08 is effective for annual and interim periods beginning on or after December 15, 2014, with early adoption permitted. We adopted the provisions of ASU 2014-08 and such adoption did not have a material impact on our consolidated financial statements. In May 2014, as part of its ongoing efforts to assist in the convergence of U.S. GAAP and International Financial Reporting Standards (“IFRS”), the FASB issued ASU 2014-09, “Revenue from Contracts with Customers.” The new guidance sets forth a new five-step revenue recognition model which replaces the prior revenue recognition guidance in its entirety and is intended to eliminate numerous industry-specific pieces of revenue recognition guidance that have historically existed in U.S. GAAP. The underlying principle of the new standard is that a business or other organization will recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects what it expects in exchange for the goods or services. The standard also requires more detailed disclosures and provides additional guidance for transactions that were not addressed completely in the prior accounting guidance. The ASU provides alternative methods of initial adoption and is effective for annual and interim periods beginning after December 15, 2016. We are currently evaluating the impact that this standard will have on our consolidated financial statements. In June 2014, the FASB issued ASU No. 2014-12, "Compensation – Stock Compensation: Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could be Achieved After a Requisite Service Period" ("ASU 2014-12") Companies commonly issue share-based payment awards that require a specific performance target to be achieved in order for employees to become eligible to vest in the awards. ASU 2014-12 requires that a performance target that affects vesting and that could be achieved after the requisite service period should be treated as a performance condition. The performance target should not be reflected in estimating the grant date fair value of the award. Compensation cost should be recognized in the period in which it becomes probable that the performance target will be achieved. ASU 2014-12 will be effective for the Company's fiscal years beginning fiscal 2016 and interim reporting periods within that year, using either the retrospective or prospective transition method. Early adoption is permitted. We are currently evaluating the effect of the adoption of this guidance on the condensed consolidated financial statements. In August 2014, the FASB issued ASU No. 2014-15, "Presentation of Financial Statements – Going Concern: Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern" ("ASU 2014-15"), to provide guidance on management's responsibility in evaluating whether there is substantial doubt about a company's ability to continue as a going concern and to provide related footnote disclosures. ASU 2014-15 is effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Since ASU 2014-15 only impacts financial statement disclosure requirements regarding whether there is substantial doubt about an entity's ability to continue as a going concern, we do not expect its adoption to have an impa |
Note 3 - Discontinued Operation
Note 3 - Discontinued Operations | 12 Months Ended |
Dec. 31, 2014 | |
Discontinued Operations and Disposal Groups [Abstract] | |
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block] | 3. Discontinued Operations On September 10, 2010, we announced that we were exiting the solar panel installation business and we were expanding our distribution business to include sales of our Andalay Solar Power Systems directly to dealers in California. The exit from the installation business was essentially completed by the end of 2010. As a result of the decision to exit the California installation business we recorded a restructuring charge totaling approximately $3.0 million for the year ended December 31, 2010, the majority of which were non-cash charges. This restructuring charge was comprised primarily of (i) one-time severance costs of $765,000 related to headcount reductions paid primarily in shares of our common stock, (ii) inventory write downs of $948,000, (iii) lease accelerations and the write off of leasehold improvements of $307,000, (iv) goodwill impairment of $299,000, (v) vehicle, furniture and fixtures and computer equipment write downs of $290,000 and (vi) other prepaid costs write-downs of $367,000. During the year ended December 31, 2010, we recorded a loss from discontinued operations of $6.5 million. During the year ended December 31, 2014, we re-evaluated our warranty liability related to our discontinued installation operations right before and in conjunction with re-entering the installation operations, and reduced the liability by approximately $324,000. This reduction to the liabilities for discontinued operations was recorded as a gain from operations of discontinued operations. The remaining warranty liability related to our previously discontinued operations was reclassified into current liabilities and has been included in “Accrued warranty.” We entered into a Supply and Warranty Agreement and Master Assignment Agreement with Real Goods Solar, Inc. (Real Goods), pursuant to which Real Goods has agreed to perform certain warranty work. The terms of the agreement provide that an escrow account be established as a source of funds from which to satisfy our obligation to pay Real Goods for its fees and reimburse it for its expenses for this warranty work. In March 2011, we entered into an Escrow Agreement with Real Goods and deposited $200,000 into an escrow account. The amount is reflected in other assets in the consolidated balance sheets. The escrow deposit will be released to us in the amount of $40,000, or one-fifth of the remaining escrow funds, per year after each of the fifth through the ninth anniversary of the escrow agreement. In December 2014, $110,000 of the funds in escrow were returned by Real Goods. |
Note 4 - Accounts Receivable
Note 4 - Accounts Receivable | 9 Months Ended | 12 Months Ended |
Sep. 30, 2015 | Dec. 31, 2014 | |
Receivables [Abstract] | ||
Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | 5 . Accounts Receivable Accounts receivable consists of the following: September 30, 2015 December 31, 2014 Trade accounts $ 90,603 $ 154,172 Less: Allowance for bad debts (20,215 ) (24,882 ) Less: Allowance for returns — (10,834 ) $ 70,388 $ 118,456 The following table summarizes the allowance for doubtful accounts as of September 30, 2015 and December 31, 2014: Balance as of Beginning of Period Provisions, net Write-Off/ Recovery Balance as of End of Period Nine months ended September 30, 2015 $ 24,882 $ (4,672 ) $ 5 $ 20,215 Year ended December 31, 2014 $ 2,899 $ 36,763 $ (14,780 ) $ 24,882 | 4. Accounts Receivable Accounts receivable consists of the following: December 31, 2014 December 31, 2013 Trade accounts $ 154,172 $ 575,375 Less: Allowance for bad debts (24,882 ) (2,899 ) Less: Allowance for returns (10,834 ) (4,953 ) $ 118,456 $ 567,523 The following table summarizes the allowance for doubtful accounts as of December 31, 2014 and 2013: Balance as of Beginning of Period Provisions, net Write-Off Balance as of End of Period Year ended December 31, 2014 $ 2,899 $ 36,763 $ (14,780 ) $ 24,882 Year ended December 31, 2013 $ 108,750 $ 92,224 $ (198,075 ) $ 2,899 |
Note 5 - Inventory
Note 5 - Inventory | 9 Months Ended | 12 Months Ended |
Sep. 30, 2015 | Dec. 31, 2014 | |
Inventory Disclosure [Abstract] | ||
Inventory Disclosure [Text Block] | 6 . Inventory Inventory consists of the following: September 30, 2015 December 31, 2014 Finished goods $ 183,175 $ 669,706 Work in process 1,050 58,666 $ 184,225 $ 728,372 Inventory is stated at the lower of cost (on an average basis) or market value. We determine cost based on our weighted-average purchase price and include both the costs of acquisition and the shipping costs in our inventory. We regularly review the cost of inventory against its estimated market value and record a lower of cost or market write-down to cost of goods sold, if any inventory has a cost in excess of estimated market value. During the nine months ended September 30, 2015, we recorded a $140,000 non-cash inventory write-down and a $214,000 non-cash inventory write-off, representing 103.5% of revenue in total. The $140,000 write-down was an adjustment to the carrying value of our roof mounting inventory to reflect the decline in market prices compared to our original cost and the $214,000 was an inventory write-off of obsolete inventory. | 5. Inventory Inventory consists of the following: December 31, 2014 December 31, 2013 Finished goods $ 669,706 $ 654,970 Work in process 58,666 131,666 $ 728,372 $ 786,636 |
Note 6 - Prepaid Expenses and O
Note 6 - Prepaid Expenses and Other Current Assets | 12 Months Ended |
Dec. 31, 2014 | |
Disclosure Text Block Supplement [Abstract] | |
Other Current Assets [Text Block] | 6. Prepaid expenses and other current assets Prepaid expenses and other current assets consist of the following: December 31, 2014 December 31, 2013 Prepaid insurance $ 116,243 $ 152,812 Prepaid - other 46,471 68,906 Vendor deposits 117,352 95,792 $ 280,066 $ 317,510 |
Note 7 - Property and Equipment
Note 7 - Property and Equipment, Net | 9 Months Ended | 12 Months Ended |
Sep. 30, 2015 | Dec. 31, 2014 | |
Property, Plant and Equipment [Abstract] | ||
Property, Plant and Equipment Disclosure [Text Block] | 7 . Property and Equipment, Net Property and equipment, net consist of the following: September 30, 2015 December 31, 2014 Office equipment $ 13,500 $ 436,051 Leasehold improvements — 123,278 Vehicles 17,993 17,992 31,493 577,321 Less: Accumulated depreciation and amortization (31,493 ) (576,622 ) $ — $ 699 Depreciation expense for the three months ended September 30, 2015 and 2014 was $0 and $3,000, respectively, and depreciation expense for the nine months ended September 30, 2015 and 2014 was $699 and $29,000, respectively. | 7 . Property and Equipment, Net Property and equipment, net consist of the following: December 31, 2014 December 31, 2013 Office equipment $ 436,051 $ 436,051 Leasehold improvements 123,278 123,278 Vehicles 17,992 17,992 577,321 577,321 Less: Accumulated depreciation and amortization (576,622 ) (563,467 ) $ 699 $ 13,854 Depreciation expense for the years ended December 31, 2014 and 2013 was approximately $13,155 and $33,000, respectively. Depreciation expense related to leasehold improvements and equipment in our warehouse is allocated to cost of goods sold. All other depreciation is included in general and administrative expense. |
Note 8 - Accrued Liabilities
Note 8 - Accrued Liabilities | 9 Months Ended | 12 Months Ended |
Sep. 30, 2015 | Dec. 31, 2014 | |
Payables and Accruals [Abstract] | ||
Accounts Payable and Accrued Liabilities Disclosure [Text Block] | 8 . Accrued Liabilities Accrued liabilities consist of the following: September 30, 2015 December 31, 2014 Accrued salaries, wages, benefits and bonus $ 45,886 $ 45,586 Sales tax payable 5,277 662 Accrued accounting and legal fees 18,050 — Customer deposit payable 1,434 41,265 Accrued interest 44,214 5,683 Other accrued liabilities 20,370 11,033 $ 135,231 $ 104,229 | 8 . Accrued Liabilities Accrued liabilities consist of the following: December 31, 2014 December 31, 2013 Accrued salaries, wages, benefits and bonus $ 45,586 $ 45,456 Sales tax payable 662 4,409 Customer deposit payable 41,265 580 Accrued interest 5,683 6,288 Other accrued liabilities 11,033 32,997 $ 104,229 $ 89,730 |
Note 9 - Convertible Notes Paya
Note 9 - Convertible Notes Payable and Credit Facility | 9 Months Ended | 12 Months Ended |
Sep. 30, 2015 | Dec. 31, 2014 | |
Debt Disclosure [Abstract] | ||
Debt Disclosure [Text Block] | 9 . Convertible Note s Payable and Credit Facility Convertible Note s P ayable On August 30, 2013, we entered into a securities purchase agreement with Alpha Capital Anstalt (“Alpha Capital”) relating to the sale and issuance of a convertible note in the principal amount of $200,000 that matures August 29, 2015 (the "Convertible Note"). Subsequently, on November 25, 2013 and December 19, 2013, we entered into additional securities purchase agreements with Alpha Capital relating to the sale and issuance of convertible notes in the principal amount of $200,000 and $250,000, respectively, which mature on November 25, 2015 and December 19, 2015. On January 27, 2014, we issued a convertible note in the principal amount of $100,000 that matures on January 27, 2016 under the Securities Purchase Agreement we entered into with Alpha Capital on December 19, 2013. In connection with the issuance of the December 19, 2013 convertible note, we also issued 6,250,000 warrants to purchase shares of our common stock at a price of $0.02 per share. On February 25, 2014, we entered into a securities purchase agreement with Alpha Capital relating to the sale and issuance of a (i) convertible note in the principal amount of $200,000 that matures February 25, 2016 and (ii) five-year warrant (with a cashless exercise feature under certain circumstances) to purchase 5,000,000 shares of our common stock at an exercise price of $0.02 per share, subject to adjustment under certain circumstances. On March 18, 2014, we issued under the Securities Purchase Agreement we entered into with Alpha Capital on February 25, 2014 a (i) convertible note in the principal amount of $300,000 that matures March 18, 2016 and (ii) five–year warrant (with a cashless exercise feature under certain circumstances) to purchase 7,500,000 shares of our common stock at an exercise price of $0.02 per share, subject to adjustment under certain circumstances. The convertible notes bear interest at the rate of 8% per annum compounded annually, are payable at maturity and the principal and interest outstanding under the convertible notes are convertible into shares of our common stock, at any time after issuance, at the option of the purchaser, at a conversion price equal to $0.02 per share, subject to adjustment upon the happening of certain events, including stock dividends, stock splits and the issuance of common stock equivalents at a price below the conversion price. During the nine months ended September 30, 2015, the remaining outstanding convertible notes in the principal amount of approximately $520,000, along with accrued interest of $50,531, net of unamortized discount at date of conversion, were converted into 34,565,577 shares of our common stock. Because of certain down-round protection in the conversion rate of the convertible notes, we determined that the derivative liability related to the embedded conversion feature met the criteria for bifurcation. Accordingly, we recognized an aggregate liability of $123,000 on the three issuance dates during the year ended December 31, 2014. This was in addition to the carrying value of the derivative liability on three previously recorded derivatives of $178,000. The derivative liability is carried at fair value with changes in the fair value reflected in the “Adjustment to the fair value of embedded derivatives” line item of our condensed consolidated statements of operations. We recognized a non-cash benefit for the nine months ended September 30, 2015 of approximately $41,000 on a total of three convertible notes. In addition, the relative fair value of the warrants issued in the December 2013 convertible note issuance of $250,000, were allocated to additional paid-in capital. Such value was determined assuming volatility of 149.1%, a risk free interest rate of 0.7% and an expected term of 4.1 years. The resulting debt discount from the derivative liability and warrant issuance of $109,000 is being accreted to interest using the effective interest method. The relative fair value of the warrants issued in the February 2014 convertible note issuance of $200,000, were allocated to additional paid-in capital. Such value was determined assuming volatility of 169.1, a risk free interest rate of 0.7% and an expected term of 4.1 years. The resulting debt discount from the derivative liability and warrant issuance of $101,000 is being accreted to interest using the effective interest method. The relative fair value of the warrants issued in the March 2014 convertible note issuance of $300,000, were allocated to additional paid-in capital. Such value was determined assuming volatility of 168.8%, a risk free interest rate of 0.8% and an expected term of 4.1 years. The resulting debt discount from the derivative liability and warrant issuance of $154,000 is being accreted to interest using the effective interest method. On November 1 and December 1, 2013, and on January 1, February 1 and March 1, 2014, we issued convertible notes to our financial advisory firm in the principal amount of $30,000 each for a total of $150,000, which matured on October 31, November 30 and December 31, 2014, and on January 31 and February 28, 2015, respectively. On April 1, May 1 and June 1, 2014, we issued convertible notes to our financial advisory firm in the principal amount of $20,000 each, for a total of $60,000, which matured on March 31, April 30 and May 31, 2015, respectively. On July 1, 2014, we issued convertible notes to our financial advisory firm in the principal amount of $10,000, which matured on June 30, 2015. Each of the Convertible Notes bear interest at the rate of 8% per annum compounded annually, are payable at maturity and the principal and interest outstanding under the convertible notes are convertible into shares of our common stock, at any time after issuance, at the option of the purchaser, at a conversion price equal to $0.02 per share. Unless waived in writing by the purchaser, no conversion of the convertible notes can be effected to the extent that as a result of such conversion the purchaser would beneficially own more than 9.99% in the aggregate of our issued and outstanding common stock immediately after giving effect to the issuance of common stock upon conversion. Line of C redit On September 30, 2013, we entered into a loan and security agreement (the “Loan Agreement”) with Alpha Capital Anstalt (“Alpha Capital”) and Collateral Services, LLC to provide financing, on a discretionary basis, for one year, against our accounts receivable and inventory. The maximum amount that could be borrowed under the Loan Agreement was $500,000. We had the right to borrow up to 80% of our eligible accounts receivable, not in excess of $200,000, 50% of the value of our raw materials in inventory, 65% of our finished goods inventory and 95% of cash, but not in the aggregate amount in excess of $300,000. The advances were secured by a lien on all of our assets. All advances under the Loan Agreement bear interest at a per annum rate of 12% and monthly interest shall be a minimum of $500. At the time of initial funding we paid a loan fee of 50 shares of our Series D Preferred Shares to the lender, in addition to other payments for legal fees. In addition, we paid the collateral agent an initial fee of $5,000 and have agreed to pay an administrative fee to the collateral agent of 0.5% per month of the daily balance during the preceding month or $500 whichever is less. In the event that of a prepayment, we are obligated to pay a prepayment fee in an amount equal to one-half of one percent (0.5%) of $500,000. On September 30, 2013, we requested and received an initial borrowing under the Loan Agreement totaling $350,000. Subsequently, on October 21, 2013, we requested and received an additional $100,000 and on November 20, 2013, we requested and received an additional $50,000. As of December 31, 2014, the balance outstanding under our line of credit was $500,000. On February 27, 2015, we agreed to extend the term of the Loan Agreement for one year, and to exchange the $500,000 plus interest owing under the Loan Agreement for a one year, 8%, convertible note. As of September 30, 2015, a $400,000 convertible note, along with approximately $21,000 in accrued interest, was outstanding. We are no longer able to make borrowings under the Loan Agreement. The convertible note had been convertible at $0.01 per share of common stock but as part of obtaining Alpha’s consent in order to enable Southridge to sell our shares at a price below $0.01 per share of common stock under the December Equity Purchase Agreement, (i) in September 2015 we agreed to reduce the convertible price to $0.005 per share of its common stock and (ii) in October 2015 Andalay agreed to reduce the convertible price to $0.005 per share of its common stock. On the date we issued the convertible note to Alpha Capital, our stock price was $0.0155 per share of common stock. As a result of the difference between the stock price at the time of issuance and the conversion price, we recorded a beneficial conversion feature in the amount of $275,000 as a reduction to the Convertible Note and an increase in additional paid-in capital on our condensed consolidated balance sheets. The beneficial conversion feature is being amortized over the 12 month term of the Note. We recorded additional interest expense of approximately $183,000 during the nine months ended September 30, 2015 for accretion of interest on the debt discount related to the beneficial conversion feature. | 9 . Convertible Note s Payable and Credit Facility Convertible Note s payable On August 30, 2013, we entered into a securities purchase agreement with Alpha Capital Anstalt (“Alpha Capital”) relating to the sale and issuance of a convertible note in the principal amount of $200,000 that matures August 29, 2015 (the "Convertible Note"). Subsequently, on November 25, 2013 and December 19, 2013, we entered into additional securities purchase agreements with Alpha Capital relating to the sale and issuance of convertible notes in the principal amount of $200,000 and $250,000, respectively, which mature on November 25, 2015 and December 19, 2015. On January 27, 2014, we issued a convertible note in the principal amount of $100,000 that matures January 27, 2016 under the Securities Purchase Agreement we entered into with Alpha Capital on December 19, 2013. In connection with the issuance of the December 19, 2013 convertible note, we also issued 6,250,000 warrants to purchase shares of our common stock at a price of $0.02 per share. On February 25, 2014, we entered into a Securities Purchase Agreement with the Alpha Capital related to the sale and issuance of a convertible note in the principal amount of $200,000 that matures February 25, 2016. In connection with the issuance of the February 25, 2014 convertible note, we issued 5,000,000 warrants to purchase shares of our common stock at a price of $0.02 per share. On March 18, 2014, we entered into a Securities Purchase Agreement we entered into with the Alpha Capital related to the sale and issuance of a convertible note in the principal amount of $300,000 that matures March 18, 2016. In connection with the March 18, 2014 convertible note, we issued a five–year warrant to purchase 7,500,000 shares of our common stock at an exercise price of $0.02 per share. Each of the Convertible Notes bear interest at the rate of 8% per annum compounded annually, are payable at maturity and the principal and interest outstanding under the convertible notes are convertible into shares of our common stock, at any time after issuance, at the option of the purchaser, at a conversion price equal to $0.02 per share, subject to adjustment upon the happening of certain events, including stock dividends, stock splits and the issuance of common stock equivalents at a price below the conversion price. Subject to our fulfilling certain conditions, including beneficial ownership limits, the convertible notes are subject to a mandatory conversion if the closing price of our common stock for any 20 consecutive days commencing six months after the issue date of the convertible notes equal or exceeds $0.04. Unless waived in writing by the purchaser, no conversion of the convertible notes can be effected to the extent that as a result of such conversion the purchaser would beneficially own more than 9.99% in the aggregate of our issued and outstanding common stock immediately after giving effect to the issuance of common stock upon conversion. As of December 31, 2014, convertible notes in the principal amount of $940,000, along with accrued interest of $68,319, were converted into 50,439,751 shares of our common stock. We have the option of repaying the outstanding principal amount of the convertible notes, in whole or in part, by paying the purchaser a sum of money equal to one hundred and twenty percent (120%) of the principal together with accrued but unpaid interest upon 30 days’ notice, subject to certain beneficial ownership limits. For so long as we have any obligation under the convertible notes, we have agreed to certain restrictions regarding, among other things, incurrence of additional debt, liens, amendments to charter documents, repurchase of stock, payment of cash dividends, affiliated transactions. We are also prohibited from entering into certain variable priced agreements until the convertible notes are repaid in full, except for the Equity Line we have with Southridge. Because of certain down-round protection in the conversion rate of the convertible notes, we determined that the derivative liability related to embedded conversion feature met the criteria for bifurcation. Accordingly, we recognized an aggregate liability of $123,000 on the three issuance dates during the year ended December 31, 2014. This was in addition to the carrying value of the derivative liability on three previously recorded derivatives of $178,000. The derivative liability is carried at fair value with changes in the fair value reflected in the “Adjustment to the fair value of embedded derivatives” line item of our condensed consolidated statements of operations. We recognized a non-cash benefit for the year ended December 31, 2014 of $51,000 on a total of six convertible notes. As of December 31, 2014, convertible notes in the principal amount of $940,000, along with accrued interest of $68,319, were converted into 50,439,751 shares of our common stock. We have the option of repaying the outstanding principal amount of the convertible notes, in whole or in part, by paying the purchaser a sum of money equal to one hundred and twenty percent (120%) of the principal together with accrued but unpaid interest upon 30 days’ notice, subject to certain beneficial ownership limits. For so long as we have any obligation under the convertible notes, we have agreed to certain restrictions regarding, among other things, incurrence of additional debt, liens, amendments to charter documents, repurchase of stock, payment of cash dividends, affiliated transactions. We are also prohibited from entering into certain variable priced agreements until the convertible notes are repaid in full, except for the Equity Line we have with Southridge. Because of certain down-round protection in the conversion rate of the convertible notes, we determined that the derivative liability related to embedded conversion feature met the criteria for bifurcation. Accordingly, we recognized an aggregate liability of $123,000 on the three issuance dates during the year ended December 31, 2014. This was in addition to the carrying value of the derivative liability on three previously recorded derivatives of $178,000. The derivative liability is carried at fair value with changes in the fair value reflected in the “Adjustment to the fair value of embedded derivatives” line item of our condensed consolidated statements of operations. We recognized a non-cash benefit for the year ended December 31, 2014 of $51,000 on a total of six convertible notes. In addition, the relative fair value of the warrants issued in the December 2013 convertible note issuance of $250,000, were allocated to additional paid-in capital. Such value was determined assuming volatility of 149.1%, a risk free interest rate of 0.7% and an expected term of 4.1 years. The resulting debt discount from the derivative liability and warrant issuance of $109,000 is being accreted to interest using the effective interest method. The relative fair value of the warrants issued in the February 2014 convertible note issuance of $200,000, were allocated to additional paid-in capital. Such value was determined assuming volatility of 169.1, a risk free interest rate of 0.7% and an expected term of 4.1 years. The resulting debt discount from the derivative liability and warrant issuance of $101,000 is being accreted to interest using the effective interest method. The relative fair value of the warrants issued in the March 2014 convertible note issuance of $300,000, were allocated to additional paid-in capital. Such value was determined assuming volatility of 168.8%, a risk free interest rate of 0.8% and an expected term of 4.1 years. The resulting debt discount from the derivative liability and warrant issuance of $154,000 is being accreted to interest using the effective interest method. On November 1 and December 1, 2013, and on January 1, February 1 and March 1, 2014, we issued convertible notes to our financial advisory firm in the principal amount of $30,000 each for a total of $150,000, which mature on October 31, November 30 and December 31, 2014, and on January 31 and February 28, 2015, respectively. On April 1, May 1 and June 1, 2014, we issued convertible notes to our financial advisory firm in the principal amount of $20,000 each, for a total of $60,000, which mature on March 31, April 30 and May 31, 2015, respectively. On July 1, 2014, we issued convertible notes to our financial advisory firm in the principal amount of $10,000, which matures on June 30, 2015. Each of the Convertible Notes bear interest at the rate of 8% per annum compounded annually, are payable at maturity and the principal and interest outstanding under the convertible notes are convertible into shares of our common stock, at any time after issuance, at the option of the purchaser, at a conversion price equal to $0.02 per share. Unless waived in writing by the purchaser, no conversion of the convertible notes can be effected to the extent that as a result of such conversion the purchaser would beneficially own more than 9.99% in the aggregate of our issued and outstanding common stock immediately after giving effect to the issuance of common stock upon conversion. Below is a table showing the convertible notes payable, the derivative liability and fair value of the warrants as of December 31, 2014 and 2013: December 31, 2014 December 31, 2013 Convertible notes payable $ 520,000 $ 650,000 Convertible notes payable issued for financial advisory services 10,000 60,000 Less: Derivative liability (93,376 ) (243,889 ) Less: Relative fair value of warrants (170,767 ) (53,623 ) Accreted interest 79,358 21,889 Accrued interest 28,284 7,707 Convertible notes payable, net 373,499 442,084 Less current portion (30,000 ) (60,000 ) $ 343,499 $ 382,084 Line of credit On September 30, 2013, we entered into a loan and security agreement with Alpha Capital Anstalt and Collateral Services, LLC to provide financing, on a discretionary basis, for one year, against our accounts receivable and inventory. The maximum amount that could be borrowed under the Agreement is $500,000. We had the right to borrow up to 80% of our eligible accounts receivable, not in excess of $200,000, 50% of the value of our raw materials in inventory, 65% of our finished goods inventory and 95% of cash, but not in the aggregate amount in excess of $300,000. The advances were secured by a lien on all of our assets. All advances under the agreement bear interest at a per annum rate of 12% and monthly interest shall be a minimum of $500. At the time of initial funding we paid a loan fee of 50 shares of our Series D Preferred Shares to the lender, in addition to other payments for legal fees. In addition, we paid the collateral agent an initial fee of $5,000 and have agreed to pay an administrative fee to the collateral agent of 0.5% per month of the daily balance during the preceding month or $500 whichever is less. In the event that of a prepayment, we are obligated to pay a prepayment fee in an amount equal to one-half of one percent (0.5%) of $500,000. On September 30, 2013, we requested and received an initial borrowing under the Agreement totaling $350,000. Subsequently, on October 21, 2013, we requested and received an additional $100,000 and on November 20, 2013, we requested and received an additional $50,000. As of December 31, 2014, the balance outstanding under our line of credit was $500,000. On February 27, 2015, we agreed to extend the term of the agreement for one year, and to exchange the $500,000 plus interest owing under the agreement for a one year, 8%, convertible note. We are no longer able to make borrowings under the agreement. |
Note 10 - Long-term Debt
Note 10 - Long-term Debt | 12 Months Ended |
Dec. 31, 2014 | |
Disclosure Text Block [Abstract] | |
Long-term Debt [Text Block] | 10 . Long-term Debt Long-term debt Our long-term debt consists of three convertible notes amounting to an aggregate principal amount of $500,000, and are scheduled to mature in 2016. |
Note 11 - Stockholders' Equity
Note 11 - Stockholders' Equity | 9 Months Ended | 12 Months Ended |
Sep. 30, 2015 | Dec. 31, 2014 | |
Stockholders' Equity Note [Abstract] | ||
Stockholders' Equity Note Disclosure [Text Block] | 10 . Stockholders’ Deficit We have 1,251,000,000 shares of capital stock authorized under our certificate of incorporation, consisting of 1,250,000,000 shares of common stock and 1,000,000 shares of preferred stock. As of September 30, 2014, we had authorized (i) 2,000 shares of Series A Convertible Preferred Stock, par value $0.001, (ii) 4,000 shares of Series B 4% Convertible Preferred Stock, par value $0.001, (iii) 1,175 shares of our Series C 8% Convertible Preferred Stock, par value $0.001, and (iv) 1,180 shares of our Series D 8% Convertible Preferred Stock, par value $0.001. All preferred stock has been converted or cancelled and none remain outstanding On March 11, 2014, we filed a Registration Statement on Form S-1/A to register 35 million shares of common stock related to our Equity Purchase Agreement with Southridge and on March 21, 2014, the SEC declared the Registration Statement effective. On March 26, 2014, we submitted an initial take-down request of $300,000 to Southridge pursuant to the terms of the Equity Purchase Agreement of which partial proceeds of $100,000 was received on March 31, 2014 and $200,000 on April 16, 2014. On April 17, 2014, we issued 8,079,800 shares of our common stock in a Section 3(a) (10) proceeding that generated proceeds in the amount of $250,000 in full settlement of a claim (see Note 17. Commitments and Contingencies). On June 4, 2014, June 18, 2014 and July 8, 2014, we submitted additional take-down requests for $100,000, $100,000 and $125,000, respectively, pursuant to the terms of the Equity Purchase Agreement. We issued a total of 31,760,578 shares of our common stock at an average price of $0.02 per share pursuant to the terms of the Equity Purchase Agreement. We have approximately 3.2 million shares remaining under our effective Form S-1 and available pursuant to the terms of our Equity Purchase Agreement following our take-downs through August 11, 2014. On January 23, 2014, we entered into an Equity Purchase Agreement with Southridge Partners II, LP (“Southridge”). Pursuant to the Equity Purchase Agreement, Southridge committed to purchase up to $5,000,000 worth of our common stock, over a period of time terminating on the earlier of: (i) 18 months from the effective date of the registration statement to be filed by us for the Equity Purchase Agreement; or (ii) the date on which Southridge has purchased an aggregate maximum purchase price of $5,000,000 pursuant to the New Equity Purchase Agreement; Southridge’s commitment to purchase our common stock was subject to various conditions, including, but not limited to, limitations based on the trading volume of our common stock. On March 11, 2014, we filed a Registration Statement on Form S-1/A to register 35 million shares of common stock related to our Equity Purchase Agreement with Southridge and on March 21, 2014, the Securities and Exchange Commission declared the Registration Statement effective. On March 26, 2014, we submitted an initial take-down request of $300,000 to Southridge pursuant to the terms of the Equity Purchase Agreement of which partial proceeds of $100,000 was received on March 31, 2014 and $200,000 on April 16, 2014. On June 4, 2014, June 18, 2014 and July 8, 2014, we submitted additional take-down requests for $100,000, $100,000 and $125,000, respectively, pursuant to the terms of the Equity Purchase Agreement. Pursuant to the terms of our Equity Purchase Agreement, a placement fee of one million shares of unregistered common stock was due to Southridge pursuant to the terms of the Equity Purchase Agreement. As of March 31, 2014, we issued 500,000 shares of unregistered common stock due upon the declaration of effectiveness of our Form S-1/A by the SEC of our Form S-1/A. In April 2014, we issued the remaining 500,000 shares of unregistered common stock to Southridge upon the completion of our initial take-down request under the Equity Purchase Agreement. On December 10, 2014, we entered into the December Equity Purchase Agreement with Southridge, that superseded our Prior Equity Purchase Agreement with Southridge that was entered into on January 23, 2014. The terms of the December Equity Purchase Agreement are substantially similar to those of the Prior Equity Purchase Agreement. Pursuant to the December Equity Purchase Agreement and as provided in the Prior Equity Purchase Agreement, Southridge committed to purchase up to $5,000,000 worth of our common stock, over a period of time terminating on the earlier of: (i) 18 months from the effective date of the registration statement to be filed by us for the Equity Purchase Agreement; or (ii) the date on which Southridge has purchased an aggregate maximum purchase price of $5,000,000 pursuant to the December Equity Purchase Agreement; Southridge’s commitment to purchase our common stock is subject to various conditions, including, but not limited to, limitations based on the trading volume of our common stock. We submitted various take-down requests during the first quarter of 2015 pursuant to the terms of the December Equity Purchase Agreement. As of November 12, 2015, 84,113,042 shares had been sold at an average price of $0.0131 per share, resulting in total proceeds of approximately $1.1 million. Pursuant to the terms of the December Equity Purchase Agreement we agreed to pay Southridge a commitment fee of 1,000,000 shares of our common stock, of which 500,000 shares of our common stock were paid to Southridge on January 16, 2015, the date that the registration statement was declared effective and the remaining 500,000 shares of common stock were paid on January 20, 2015, the date that we delivered our first Draw Down Notice to Southridge. We valued the issuance of these shares based on the closing price of the stock as of January 16, 2015, $0.0169 for 500,000, and as of January 20, 2015, $0.0161 for 500,000, and we recorded $16,500 as a reduction in “Additional Paid-In Capital” on our condensed consolidated balance sheets. On July 31, 2015, we filed a Registration Statement on Form S-1/A to register 150 million shares of common stock related to our December Equity Purchase Agreement with Southridge and on August 12, 2015, the SEC declared the Registration Statement effective. On August 27, 2015, we submitted an initial take-down request of $100,000 to Southridge pursuant to the terms of the December Equity Purchase Agreement and subsequent take-down requests of $100,000 as of October 13, 2015 and $100,000 as of November 2, 2015. As of November 12, 2015, 56,860,050 shares had been sold under the registration statement that was declared effective on August 12, 2015, at an average price of $0.00361 per share, resulting in total proceeds of approximately $205,000. | 11. Stockholders’ Equity We have 501,000,000 shares of capital stock authorized under our certificate of incorporation, consisting of 500,000,000 shares of common stock and 1,000,000 shares of preferred stock. As of September 30, 2014, we have authorized (i) 2,000 shares of Series A Convertible Preferred Stock, par value $0.001, (ii) 4,000 shares of Series B 4% Convertible Preferred Stock, par value $0.001, (iii) 1,175 shares of our Series C 8% Convertible Preferred Stock, par value $0.001, and (iv) 1,180 shares of our Series D 8% Convertible Preferred Stock, par value $0.001. All preferred stock has been converted or cancelled and none remain outstanding On March 11, 2014, we filed a Registration Statement on Form S-1/A to register 35 million shares of common stock related to our Prior Equity Purchase Agreement with Southridge and on March 21, 2014, the Securities and Exchange Commission declared the Registration Statement effective. On March 26, 2014, we submitted an initial take-down request of $300,000 to Southridge pursuant to the terms of the Prior Equity Purchase Agreement and issued 12,541,806 shares of our common stock, of which partial proceeds of $100,000 was received on March 31, 2014 and $200,000 was received on April 16, 2014. On April 17, 2014, we issued 8,079,800 shares of our common stock in a Section 3(a) (10) proceeding that generated proceeds in the amount of $250,000 in full settlement of a claim (see Note 17. Commitments and Contingencies). On June 4, 2014, June 18, 2014, July 8, 2014, and October 25, 2014, we submitted additional take-down requests for $100,000, $100,000, $125,000, and approximately $52,000 respectively, pursuant to the terms of the Prior Equity Purchase Agreement. We issued a total of 44,079,800 shares of our common stock at an average price of $0.02 per share pursuant to the terms of the Prior Equity Purchase Agreement. Pursuant to the terms of our Equity Purchase Agreement, a placement fee of 1 million shares of unregistered common stock was due to Southridge pursuant to the terms of the Equity Purchase Agreement. During March 2014, we issued 500,000 shares of unregistered common stock due upon the declaration of effectiveness of our Form S-1/A by the Securities and Exchange Commission of our Form S-1/A. In April 2014, we issued the remaining 500,000 shares of unregistered common stock to Southridge upon the completion of our initial take-down request under the Prior Equity Purchase Agreement. On December 10, 2014, we entered into the December Equity Purchase Agreement with Southridge, that superseded our Prior Equity Purchase Agreement with Southridge that was entered into on January 23, 2014. The terms of the December Equity Purchase Agreement are substantially similar to those of the Prior Equity Purchase Agreement. Pursuant to the December Equity Purchase Agreement and as provided in the Prior Equity Purchase Agreement, Southridge has committed to purchase up to $5,000,000 worth of our common stock, over a period of time terminating on the earlier of: (i) 18 months from the effective date of the registration statement to be filed by us for the Equity Purchase Agreement; or (ii) the date on which Southridge has purchased an aggregate maximum purchase price of $5,000,000 pursuant to the December Equity Purchase Agreement; Southridge’s commitment to purchase our common stock is subject to various conditions, including, but not limited to, limitations based on the trading volume of our common stock. Pursuant to the terms of the December Equity Purchase Agreement we agreed to pay Southridge a commitment fee of 1,000,000 shares of our common stock (having a value of $17,900 based upon the closing price of our common stock on December 5, 2014), of which 500,000 shares of our common stock were issued to Southridge on the date that the registration statement was declared effective, January 16, 2015, and the remaining 500,000 shares of common stock were issued on the date that we delivered our first Draw Down Notice to Southridge. On December 10, 2014, we also entered into a Registration Rights Agreement with Southridge pursuant to which we agreed to register shares of the common stock to be issued to Southridge in connection with the December Equity Purchase Agreement. See Note 14 for a discussion of the accounting treatment of the stock warrant transactions discussed above. See Note 14 for a discussion of the accounting treatment of the stock warrant transactions discussed above. |
Note 12 - Convertible Redeemabl
Note 12 - Convertible Redeemable Preferred Stock and Preferred Deemed Dividend | 12 Months Ended |
Dec. 31, 2014 | |
Convertible Redeemable Preferred Stock And Preferred Deemed Dividend [Abstract] | |
Convertible Redeemable Preferred Stock And Preferred Deemed Dividend [Text Block] | 1 2 . Convertible Redeemable Preferred Stock and Preferred Deemed Dividend On January 24, 2013, we provided to the purchasers of our Series C Preferred Stock a draw down notice under the Purchase Agreement. The purchasers agreed to accept the new draw down notice and thereby extend our right to exercise a “put” to sell additional Series C Preferred beyond the securities purchase agreement’s prior expiration date of December 31, 2012. As a result of the draw down, we sold an aggregate of 75 additional shares of Series C Preferred to the purchasers for aggregate proceeds of $75,000. Based on the closing price of our common stock as reported on the OTCQB Marketplace on January 24, 2013 (which was $0.05 per share), the 75 shares of Series C Preferred to be issued pursuant to the draw down would be convertible into 1,500,000 shares of our common stock. As a result of the contingent conversion feature on the Series C Preferred, which reduced the conversion price from $0.08 to $0.05 per share on the total 720 shares of Series C Preferred Stock issued and outstanding at January 24, 2013, and which resulted in an increase in the number of common shares issuable, we recognized additional preferred deemed dividends of $270,000. As a result of the January 24, 2013 draw down notice, the conversion price of the Series C Preferred issued under the initial closing was reduced from $0.08 per share of common stock to become equal to $0.05. As a result of the May 13, 2013 draw down notice, the conversion price of the Series C Preferred was further reduced from $0.05 per share of common stock to $0.03 per share. As a result of our August 30, 2013 financing, the conversion price of the Series C Preferred was further reduced from $0.03 per share of common stock to $0.02 per share. On February 15, 2013, we entered into a securities purchase agreement with an institutional accredited investor relating to the sale and issuance of up to 1,180 shares of our newly created Series D Preferred Stock at a price per share equal to the stated value, which is $1,000 per share, for aggregate proceeds of up to $1,000,000. At the initial closing, concurrent with entering the agreement, we issued 150 shares of Series D Preferred, for initial aggregate proceeds of $150,000. After the initial closing, the securities purchase agreement permits the purchaser to exercise a “call” right to purchase additional Series D Preferred in multiple draw downs from time to time until December 31, 2013, subject to certain limits, terms and conditions. In March 2013, the Company and investors entered into a letter agreement to the securities purchase agreement dated as of February 15, 2013, modifying the number of shares of Series D Preferred Stock to be issued upon settlement of any purchaser draw downs made on or after March 18, 2013, equal to the purchaser investment amount divided by the stated value multiplied by a number agreed upon by the Company and the purchaser, which shall not be higher than $1.67. Subsequently, on March 21, 2013, we issued 167 shares of Series D Preferred for aggregate proceeds of $100,000. On May 13, 2013, the Company and investors entered into a letter agreement amendment to the securities purchase agreement dated as of February 15, 2013, modifying the number of shares of Series D Preferred Stock that may be issued upon draw downs made on or after May 13, 2013, equal to the purchaser investment amount divided by the stated value multiplied by a number agreed upon by the Company and the purchaser, which shall not be higher than $3.34. The corresponding conversion price into underlying shares of our common stock was $0.03 per share. On May 13, 2013, we issued 583 shares of Series D Preferred to an investor for aggregate proceeds of $175,000. As a result of the contingent conversion feature on the Series C Preferred, which reduced the conversion price from $0.05 to $0.03 per share on the total 260 shares of Series C Preferred Stock issued and outstanding as of May 13, 2013, and which resulted in an increase in the number of common shares issuable, we recognized additional preferred deemed dividends of $104,000. On August 30, 2013, we entered into an agreement to sell $200,000 in convertible notes. As a result of the sale of these convertible notes and as a result of the contingent conversion feature on the Series C Preferred and Series D Preferred, which reduced the conversion price from $0.03 to $0.02 per share on the Series C and from $0.10 to $0.02 per share on the Series D on the total 147 shares and 930 shares, respectively, of Series C Preferred Stock and Series D Preferred Stock issued and outstanding as of August 30, 2013, and which resulted in an increase in the number of common shares issuable, we recognized additional preferred deemed dividends of $36,000 on the Series C Preferred Stock and $465,000 on the Series D Preferred Stock. The net loss attributable to common shareholders reflects both the net loss and the deemed dividend. As a result of the $500,000 loan and security agreement entered into on September 30, 2013, we issued to the lender 50 shares of our Series D Preferred stock for the $50,000 loan origination fee. During the year ended December 31, 2014, the remaining 467 shares of Series B Preferred Stock were converted into 21,020,015 shares of common stock, the remaining 87 shares of Series C Preferred Stock were converted into 4,333,350 shares of common stock and the remaining 860 shares of Series D Preferred Stock were converted into 43,000,000 shares of common stock. See Note 12 for a discussion of the accounting treatment of the stock warrant transactions described above. |
Note 13 - Stock Option and Ince
Note 13 - Stock Option and Incentive Plan | 9 Months Ended | 12 Months Ended |
Sep. 30, 2015 | Dec. 31, 2014 | |
Disclosure of Compensation Related Costs, Share-based Payments [Abstract] | ||
Disclosure of Compensation Related Costs, Share-based Payments [Text Block] | 1 1 . Stock Option Plan and Stock Incentive Plan On August 8, 2006, we adopted the Akeena Solar, Inc. 2006 Stock Incentive Plan (the “Stock Plan”) pursuant to which shares of common stock are available for issuance to employees, directors and consultants under the Stock Plan as restricted stock and/or options to purchase common stock. The Stock Plan allows for issuance of up to 125,000,000 shares and there were 120,586,033 shares available for issuance under the Stock Plan as of September 30, 2015. Restricted stock and options to purchase common stock may be issued under the Stock Plan. The restriction period on restricted stock grants generally expires at a rate of 25% per year over four years, unless decided otherwise by our Compensation Committee. Options to purchase common stock generally vest and become exercisable as to one-third of the total amount of shares subject to the option on each of the first, second and third anniversaries from the date of grant. Options to purchase common stock generally have a 5-year term. We use the Black-Scholes-Merton Options Pricing Model (“Black-Scholes”) to estimate fair value of our employee and our non-employee director stock-based awards. Black-Scholes requires various judgmental assumptions, including estimating stock price volatility, expected option life and forfeiture rates. If we had made different assumptions, the amount of our deferred stock-based compensation, stock-based compensation expense, gross margin, net loss and net loss per share amounts could have been significantly different. We believe that we have used reasonable methodologies, approaches and assumptions to determine the fair value of our common stock, and that our deferred stock-based compensation and related amortization were recorded properly for accounting purposes. If any of the assumptions we used change significantly, stock-based compensation expense may differ materially in the future from that recorded in the current period. We measure compensation expense for non-employee stock-based compensation under Accounting Standards Codification 505-50, “Equity-Based Payments to Non-Employees.” We recognized stock-based compensation expense of approximately $38,000 and $50,000 during the three months ended September 30, 2015 and 2014, respectively, and approximately $147,000 and $321,000 during the nine months ended September 30, 2015 and 2014, respectively, relating to compensation expense calculated based on the fair value at the time of grant for restricted stock and based on Black-Scholes for stock options granted under the Stock Plan. Stock-based compensation expense for the nine months ended September 30, 2014, included $160,000, related to the issuance of convertible notes for our financial advisor. The following table sets forth a summary of restricted stock activity for the nine months ended September 30, 2015: Number of Restricted Shares Weighted-Average Grant Date Fair Value Outstanding and not vested beginning balance as of January 1, 2015 7,186 $ 2.16 Granted — $ — Forfeited/cancelled — $ — Released/vested (7,186 ) $ 2.16 Outstanding and not vested as of September 30, 2015 — $ — Restricted stock is valued at the grant date fair value of the common stock and expensed over the requisite service period or vesting period. We estimate forfeitures when recognizing stock-based compensation expense for restricted stock, and the estimate of forfeitures is adjusted over the requisite service period should actual forfeitures differ from such estimates. As of September 30, 2015, there was no remaining unrecognized stock-based compensation expense associated with the granting of unvested restricted stock. As of December 31, 2014, there was approximately $7,000 of unrecognized stock-based compensation expense associated with unvested restricted stock. The total fair value of shares vested during the nine months ended September 30, 2015 and 2014, was approximately $7,000 and $31,000, respectively. Tax benefits resulting from tax deductions in excess of the compensation cost recognized (excess tax benefits) are classified as financing cash flows on our consolidated statements of cash flows. During the three and nine months ended September 30, 2015 and 2014, there were no excess tax benefits relating to restricted stock and therefore there is no impact on the accompanying condensed consolidated statements of cash flows. The following table sets forth a summary of stock option activity for the nine months ended September 30, 2015: Number of Shares Subject to Option Weighted- Average Exercise Price Outstanding as of January 1, 2015 37,034,483 $ 0.03 Granted — $ — Forfeited/cancelled/expired 37,034,483 $ 0.03 Exercised — $ — Outstanding as of September 30, 2015 — $ — Exercisable as of September 30, 2015 — $ — Stock options are valued at the estimated fair value grant date or the measurement date and expensed over the requisite service period or vesting period. The weighted-average volatility was based upon the historical volatility of our common stock price. There were no stock options granted during the three and nine months ended September 30, 2015 and 2014. On September 30, 2015, the Board of Directors cancelled all outstanding stock options. The 37,034,483 cancelled stock options include 15 million options issued to Steven Chan, our Chief Executive Officer. We have no plans to reissue stock options for at least the next six months to any of our officers, directors, employees or contractors. We are attempting to reduce cash compensation expenses with our officers, employees and contractors and are discussing both flexible and reduced workloads as well as offers to exchange restricted stock of Andalay Solar for reduced cash compensation. The weighted-average remaining contractual term for the stock options outstanding (vested and expected to vest) and exercisable as December 31, 2014, was 4.4 years. The total estimated fair value of stock options vested during the nine months ended September 30, 2014 was approximately $29,000. The aggregate intrinsic value of stock options outstanding as of September 30, 2015 was zero. We estimate forfeitures when recognizing stock-based compensation expense for stock options and the estimate of forfeitures is adjusted over the requisite service period should actual forfeitures differ from such estimates. As of December 31, 2014, there was approximately $514,000 of unrecognized stock-based compensation expense associated with stock options granted. Stock-based compensation expense relating to these stock options is being recognized over a weighted-average period of 3.1 years. Tax benefits resulting from tax deductions in excess of the compensation cost recognized (excess tax benefits) is classified as financing cash flows on our consolidated statements of cash flows. During the three and nine ended September 30, 2015, there were no excess tax benefits relating to stock options and therefore there is no impact on the accompanying consolidated statements of cash flows. | 13. Stock Option and Incentive Plan On August 8, 2006, we adopted the Andalay Solar, Inc. 2006 Stock Incentive Plan (the “Stock Plan”) pursuant to which shares of common stock are available for issuance to employees, directors and consultants under the Stock Plan as restricted stock and/or options to purchase common stock. At our Annual Meeting of Stockholders held on September 19, 2013, our stockholders approved and adopted an amendment to our 2006 Incentive Stock Plan, increasing the number of shares of our common stock reserved for issuance under the Plan from 3,000,000 to 50,000,000. Restricted stock and options to purchase common stock may be issued under the Stock Plan. The restriction period on restricted stock grants generally expire at a rate of 25% per quarter over one year or 25% per year over four years, unless decided otherwise by our Compensation Committee. Options to purchase common stock generally vest and become exercisable at a rate of 25% per quarter over one year or as to one-third of the total amount of shares subject to the option on each of the first, second and third anniversaries from the date of grant. Options to purchase common stock generally have a 5-year term. We use the Black-Scholes-Merton Option Pricing Model (Black-Scholes) to estimate fair value of our employee and our non-employee director stock-based awards. Black-Scholes requires various judgmental assumptions, including estimating stock price volatility, expected option life and forfeiture rates. If we had made different assumptions, the amount of our deferred stock-based compensation, stock-based compensation expense, gross margin, net loss and net loss per share amounts could have been significantly different. We believe that we have used reasonable methodologies, approaches and assumptions to determine the fair value of our common stock, and that our deferred stock-based compensation and related amortization were recorded properly for accounting purposes. If any of the assumptions we used change significantly, stock-based compensation expense may differ materially in the future from that recorded in the current period. We measure compensation expense for non-employee stock-based compensation under ASC 505-50, “Equity-Based Payments to Non-Employees.” We recognized stock-based compensation expense of approximately $224,000 and $110,000 during the years ended December 31, 2014 and 2013, respectively, relating to compensation expense calculated based on the fair value at the time of grant for restricted stock and based on Black-Scholes for stock options granted under the Stock Plan. The following table sets forth a summary of restricted stock activity for the years ended December 31, 2014 and 2013: Number of Restricted Shares Weighted-Average Grant Date Fair Value Outstanding and not vested beginning balance as of January 1, 2013 48,073 $ 2.50 Granted 2,500,000 $ 0.03 Forfeited/cancelled (21,798 ) $ 2.46 Released/vested (635,323 ) $ 0.08 Outstanding and not vested beginning balance as of January 1, 2014 1,890,952 $ 0.05 Granted — $ — Forfeited/cancelled — $ — Released/vested (1,883,766 ) $ 0.04 Outstanding and not vested as of December 31, 2014 7,186 $ 2.16 Restricted stock is valued at the grant date fair value of the common stock and expensed over the requisite service period or vesting period. We estimate forfeitures when recognizing stock-based compensation expense for restricted stock, and the estimate of forfeitures is adjusted over the requisite service period should actual forfeitures differ from such estimates. As of December 31, 2014, there was approximately $1,000 of unrecognized stock-based compensation expense associated with the granted but unvested restricted stock. Stock-based compensation expense relating to these restricted shares is being recognized over a weighted-average period of 0.2 years. The total fair value of shares vested during the years ended December 31, 2014 and 2013, was approximately $64,000 and $19,000, respectively. Tax benefits resulting from tax deductions in excess of the compensation cost recognized (excess tax benefits) are classified as financing cash flows on our consolidated statements of cash flows. During the years ended December 31, 2014 and 2013, there were no excess tax benefits relating to restricted stock and therefore there is no impact on the accompanying consolidated statements of cash flows. The following table sets forth a summary of stock option activity for the years ended December 31, 2014 and 2013: Number of Shares Subject To Option 2014 Weighted- Average Exercise Price Number of Shares Subject To Option 20 13 Weighted-Average Exercise Price Outstanding beginning balance 6,618,233 $ 0.11 679,744 $ 2.82 Granted during the year 30,456,250 0.02 6,400,000 0.03 Forfeited/cancelled/expired during the year (40,000 ) 5.15 (461,511 ) 3.29 Exercised during the year — — — — Outstanding at end of year 37,034,483 $ 0.03 6,618,233 $ 0.11 Exercisable at end of year 5,934,303 $ 0.09 2,330,650 $ 0.28 Outstanding and expected to vest 36,916,502 $ 0.03 6 191,212 $ 0.11 Stock options are valued at the estimated fair value on the grant date or the measurement date and expensed over the requisite service period or vesting period. The weighted-average volatility was based upon the historical volatility of our common stock price. The fair value of stock option grants during the years ended December 31, 2014 and 2013 was estimated using the Black-Scholes option-pricing model with the following assumptions: Years Ended December 31 , 201 4 201 3 Weighted-average volatility 185.0 % 105.5 % Expected dividends 0.0 % 0.0 % Expected life (in years) 3.5 2.0 Weighted-average risk-free interest rate 1.1 % 0.30 % The weighted-average fair value per share of the stock options as determined on the date of grant was $0.02 for the stock options to purchase 30,456,250 shares of common stock granted during the years ended December 31, 2014 and $0.02 for the stock options to purchase 6,400,000 share of common stock granted during the years ended December 31, 2013. The weighted-average remaining contractual term for the stock options outstanding (vested and expected to vest) and exercisable as of December 31, 2014 and 2013, was 4.4 and 4.7 years, respectively. The total estimated fair value of stock options vested during the years ended December 31, 2014 and 2013 was approximately $91,000 and $81,000, respectively. The aggregate intrinsic value of stock options outstanding as of December 31, 2014 and 2013 was zero. We estimate forfeitures when recognizing stock-based compensation expense for stock options and the estimate of forfeitures is adjusted over the requisite service period should actual forfeitures differ from such estimates. As of December 31, 2014 there was approximately $514,000 of unrecognized stock-based compensation expense associated with stock options granted. Stock-based compensation expense relating to these stock options is being recognized over a weighted-average period of 0.7 years and 1.0, respectively. Tax benefits resulting from tax deductions in excess of the compensation cost recognized (excess tax benefits) is classified as financing cash flows on our consolidated statements of cash flows. During the years ended December 31, 2014 and 2013, there were no excess tax benefits relating to stock options and therefore there is no impact on the accompanying consolidated statements of cash flows. Non-Vested Stock Options Weighted-Average Grant Date Fair Value Outstanding as of January 1, 2014 4,287,583 $ 0.02 Granted 30,456,250 $ 0.02 Forfeited/cancelled (40,000 ) $ 3.04 Released/vested (3,637,403 ) $ 0.02 Outstanding as of December 31, 2014 31,066,430 $ 0.02 Options outstanding as of December 31, 2014 are summarized as follows: Options Outstanding Vested Options Number Weighted- Weighted- Number Weighted- Average $0.0192 12,450,000 4.6 $ 0.02 358,320 $ 0.02 $0.020 - $0.023 18,000,000 4.6 $ 0.02 1,125,000 $ 0.02 $0.0296 6,400,000 3.8 $ 0.0296 4,266,500 $ 0.0296 $0.11 - $5.32 184,483 1.3 $ 1.95 184,483 $ 1.95 $0.0192 - $5.32 37,034,483 4.4 $ 0.03 5,934,303 $ 0.09 |
Note 14 - Stock Warrants and Wa
Note 14 - Stock Warrants and Warrant Liability | 9 Months Ended | 12 Months Ended |
Sep. 30, 2015 | Dec. 31, 2014 | |
Disclosure Text Block [Abstract] | ||
Derivatives and Fair Value [Text Block] | 1 2 . Stock Warrants and Warrant Liability On December 19, 2013 and February 25, 2014, we entered into securities purchase agreements with certain institutional accredited investors relating to the sale and issuance of (i) convertible notes in the principal amount of $250,000, $200,000 and $300,000 that mature on December 19, 2015, February 25, 2016 and March 19, 2016, respectively and (ii) five- year warrants (with a cashless exercise feature under certain circumstances) to purchase 6,250,000, 5,000,000 and 7,500,000 shares, respectively, of our common stock at an exercise price of $0.02 per share, subject to adjustment under certain circumstances. See Note 9 for further discussion of the issuance of the convertible notes. The following table summarizes the Warrant activity for the nine months ended September 30, 2015: Warrants for Number of Shares Weighted-Average Exercise Price Outstanding as of January 1, 2015 22,148,045 $ 0.23 Issued — — Exercised — — Cancelled/expired — — Outstanding as of September 30, 2015 22,148,045 $ 0.23 The majority of our warrants outstanding are not exercisable for nine months from the date of issuance and are exercisable for either 4.5 years or 5 years thereafter. Our outstanding warrants expire on various dates between December 2015 and March 2019. | 1 4 . Stock Warrants and Warrant Liability During March 2009, in connection with an equity financing, we issued Series E Warrants to purchase 334,822 shares of common stock at an exercise price of $5.36 per share. The fair value of the warrants was estimated using Black-Scholes with the following weighted average assumptions: risk-free interest rate of 2.69%, an expected life of five years; an expected volatility factor of 112% and a dividend yield of 0.0%. The value assigned to these warrants was approximately $1.0 million, of which $1.0 million was reflected as common stock warrant liability with an offset to additional paid-in capital as of the offering close date. The fair value of the warrants decreased to zero as of December 31, 2013. On December 19, 2013 and February 25, 2014, we entered into securities purchase agreements with Alpha Capital Anstalt relating to the sale and issuance of a (i) convertible notes in the principal amount of $250,000, $200,000 and $300,000 that mature on December 19, 2015, February 25, 2016 and March 19, 2016, respectively and (ii) five- year warrants (with a cashless exercise feature under certain circumstances) to purchase 6,250,000, 5,000,000 and 7,500,000 shares, respectively, of our common stock at an exercise price of $0.02 per share, subject to adjustment under certain circumstances. See Note 9 for further discussion of the issuance of the convertible note. The following table summarizes the Warrant activity for the year ended December 31, 2014: Warrants for Number of Shares Weighted-Average Exercise Price Outstanding as of December 31, 2013 9,648,045 $ 0.49 Issued 12,500,000 0.02 Exercised — — Cancelled/expired — — Outstanding as of December, 2014 22,148,045 $ 0.23 The majority of our warrants outstanding are not exercisable for nine months from the date of issuance and are exercisable for either 4.5 years or 5 years thereafter. Our outstanding warrants expire on various dates between December 2015 and March 2019. |
Note 15 - Fair Value Measuremen
Note 15 - Fair Value Measurement | 9 Months Ended | 12 Months Ended |
Sep. 30, 2015 | Dec. 31, 2014 | |
Fair Value Disclosures [Abstract] | ||
Fair Value Disclosures [Text Block] | 1 5 . Fair Value Measurement We use a fair-value approach to value certain assets and liabilities. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or liability. We use a fair value hierarchy, which distinguishes between assumptions based on market data (observable inputs) and an entity’s own assumptions (unobservable inputs). The hierarchy consists of three levels: • Level one — Quoted market prices in active markets for identical assets or liabilities; • Level two — Inputs other than level one inputs that are either directly or indirectly observable; and • Level three — Unobservable inputs developed using estimates and assumptions, which are developed by the reporting entity and reflect those assumptions that a market participant would use. Determining which category an asset or liability falls within the hierarchy requires significant judgment. We evaluate our hierarchy disclosures each quarter. Assets and liabilities measured at fair value on a recurring basis are summarized as follows: Liabilities Level 1 Level 2 Level 3 December 31, 201 4 Fair value of derivative liability – embedded conversion feature $ — $ — $ 129,598 $ 129,598 Total $ — $ — $ 129,598 $ 129,598 On August 30, 2013, November 25, 2013 and December 19, 2013, we entered into securities purchase agreements relating to the sale and issuance of convertible notes in the principal amounts of $200,000, $200,000 and $250,000. Each of the Convertible Notes are convertible into shares of our common stock, at any time after issuance, at the option of the purchaser, at a conversion price equal to $0.02, subject to adjustment upon the happening of certain events, including stock dividends, stock splits and the issuance of common stock equivalents at a price below the conversion price. Subject to our fulfilling certain conditions, including beneficial ownership limits, the convertible notes are subject to a mandatory conversion if the closing price of our common stock for any 20 consecutive days commencing six months after the issue date of the convertible notes equal or exceeds $0.04 per share. The terms of the convertible notes meet the criteria for the bifurcation of an embedded derivative. Therefore, we recorded the fair value of the embedded derivative liability as of the issuance date for each of the convertible notes for an aggregate fair value of $243,889. We use a model based on Monte Carlo simulation to value the embedded conversion feature of our notes payable that are subject to fair value liability accounting. The determination of the fair value as of the reporting date is affected by our stock price as well as assumptions regarding a number of highly complex and subjective variables. These variables include, but are not limited to, expected stock price volatility over the term of the security and risk-free interest rate. In addition, the model uses multiple Monte Carlo simulations requiring the input of an expected life for the securities for which we have estimated and expectations of the timing and amount of future financing we may require. The fair value of the embedded conversion feature liability is revalued each balance sheet date utilizing our Monte Carlo simulation-based model computations with the decrease or increase in fair value being reported in the statement of Operations as other income or expense, respectively. The primary factors affecting the fair value of the embedded conversion feature liability are our stock price and volatility. In addition, the use of a Monte Carlo simulation-based model requires the input of highly subjective assumptions, and other reasonable assumptions could provide differing results. During the nine months ended September 30, 2015, the Monte Carlo simulation-based model was used to calculate the fair value of the embedded conversion feature based on a stock price of between $0.011 and $0.036 and a volatility of between 94.4% and 99.7%. The following table shows the changes in Level 3 liabilities measured at fair value on a recurring basis for the nine months ended September 30, 2015: Derivative Liability – Embedded Conversion Feature Total Level 3 Beginning balance – January 1, 2015 $ 129,598 $ 129,598 Issuances — — Conversions (88,333 ) (88,333 ) Total realized and unrealized gains or losses (41,265 ) (41,265 ) Ending balance – September 30, 2015 $ — $ — | 15. Fair Value Measurement We use a fair-value approach to value certain assets and liabilities. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or liability. We use a fair value hierarchy, which distinguishes between assumptions based on market data (observable inputs) and an entity’s own assumptions (unobservable inputs). The hierarchy consists of three levels: • Level one — Quoted market prices in active markets for identical assets or liabilities; • Level two — Inputs other than level one inputs that are either directly or indirectly observable; and • Level three — Unobservable inputs developed using estimates and assumptions, which are developed by the reporting entity and reflect those assumptions that a market participant would use. Determining which category an asset or liability falls within the hierarchy requires significant judgment. We evaluate our hierarchy disclosures each quarter. Assets and liabilities measured at fair value on a recurring basis are summarized as follows: Liabilities Level 1 Level 2 Level 3 December 31, 2014 Fair value of embedded derivatives — — $ 129,598 $ 129,598 Total $ — $ — $ 129,598 $ 129,598 Liabilities Level 1 Level 2 Level 3 December 31, 201 3 Fair value of embedded derivatives $ — $ — $ 177,927 $ 177,927 Total $ — $ — $ 177,927 $ 177,927 On August 30, 2013, November 25, 2013 and December 19, 2013, we entered into securities purchase agreements relating to the sale and issuance of convertible notes in the principal amounts of $200,000, $200,000 and $250,000. Each of the Convertible Notes are convertible into shares of our common stock, at any time after issuance, at the option of the purchaser, at a conversion price equal to $0.02, subject to adjustment upon the happening of certain events, including stock dividends, stock splits and the issuance of common stock equivalents at a price below the conversion price. Subject to our fulfilling certain conditions, including beneficial ownership limits, the convertible notes are subject to a mandatory conversion if the closing price of our common stock for any 20 consecutive days commencing six months after the issue date of the convertible notes equal or exceeds $0.04 per share. The terms of the convertible notes meet the criteria for the bifurcation of an embedded derivative. Therefore, we recorded the fair value of the embedded derivative liability as of the issuance date for each of the convertible notes for an aggregate fair value of $243,889. We use a model based on Monte Carlo simulation to value the embedded conversion feature of our notes payable that are subject to fair value liability accounting. The determination of the fair value as of the reporting date is affected by our stock price as well as assumptions regarding a number of highly complex and subjective variables. These variables include, but are not limited to, expected stock price volatility over the term of the security and risk-free interest rate. In addition, the model uses multiple Monte Carlo simulations requiring the input of an expected life for the securities for which we have estimated and expectations of the timing and amount of future financing we may require. The fair value of the embedded conversion feature liability is revalued each balance sheet date utilizing our Monte Carlo simulation-based model computations with the decrease or increase in fair value being reported in the statement of comprehensive loss as other income or expense, respectively. The primary factors affecting the fair value of the embedded conversion feature liability are our stock price and volatility. In addition, the use of a Monte Carlo simulation-based model requires the input of highly subjective assumptions, and other reasonable assumptions could provide differing results. Our reported net loss was approximately $1.9 million for the year ended December 31, 2014. If the closing stock price of our common stock had been 10% lower, our net loss would have been approximately $15,000 lower. If the closing stock price of our common stock had been 10% higher, our net loss would have been approximately $26,000 higher. If our volatility assumption on December 31, 2014 had been 10% lower, our net loss would have been approximately $7,000 lower and if our volatility assumption had been 10% higher, our net loss would have been approximately $13,000 higher. The following table shows the changes in Level 3 liabilities measured at fair value on a recurring basis for the years ended December 31, 2013: Embedded Derivative on Convertible Notes Total Level 3 Beginning balance – January 1, 2014 $ 177,927 $ 177,927 Issuances 122,630 122,630 Total realized and unrealized gains or losses (50,809 ) (50,809 ) Transfers out of level 3 upon exercise or conversion (221,768 ) (221,768 ) Ending balance – December 31, 2014 $ 129,598 $ 129,598 |
Note 16 - Income Taxes
Note 16 - Income Taxes | 9 Months Ended | 12 Months Ended |
Sep. 30, 2015 | Dec. 31, 2014 | |
Income Tax Disclosure [Abstract] | ||
Income Tax Disclosure [Text Block] | 1 6 . Income Taxes Deferred income taxes arise from timing differences resulting from income and expense items reported for financial account and tax purposes in different periods. A deferred tax asset valuation allowance is recorded when it is more likely than not that deferred tax assets will not be realized. During the three and nine months ended September 30, 2015, there was no income tax expense or benefit for federal and state income taxes in the accompanying condensed consolidated statements of operations due to our net loss and a valuation allowance on the resulting deferred tax asset. Our deferred tax asset has a 100% valuation allowance. | 16. Income Taxes During the years ended December 31, 2014, and 2013, respectively, there was no income tax expense or benefit for federal and state income taxes in the accompanying consolidated statements of operations due to our net loss and a valuation allowance on the resulting deferred tax assets. The actual tax expense differs from the “expected” tax expense for the years ended December 31, 2014 and 2013 (computed by applying the U.S. Federal Corporate tax rate of 34% to income before taxes) as follows: December 31, December 31, 2014 2013 Tax at federal statutory rate $ (740,000 ) $ (967,000 ) State taxes, net of federal benefit (117,000 ) (160,000 ) Research and development credits — (12,000 ) Fair market value of warrants & derivatives 17,000 (22,000 ) Stock-based compensation 51,000 29,000 Other permanent items 10,000 1,000 Valuation allowance 779,000 1,131,000 Income tax provision $ — $ — The tax effects of temporary differences that give rise to significant portions of deferred tax assets and liabilities as of December 31, 2014 and 2013 are as follows: December 31, December 31, 2014 2013 Deferred tax assets: Net operating loss and credit carryforwards $ 30,227,000 $ 29,431,000 Stock-based compensation 1,199,000 1,193,000 Stock-based compensation 422,000 558,000 Basis difference for fixed assets and intangibles 158,000 174,000 Total gross deferred tax assets 32,006,000 31,356,000 Valuation allowance (32,006,000 ) (31,356,000 ) Net deferred tax assets $ — $ — A valuation allowance is provided when it is more likely than not that some portion of the deferred tax assets will not be realized. We established a 100% valuation allowance due to the uncertainty of realizing future tax benefits from its net operating loss carryforwards and other deferred tax assets. At December 31, 2014, we had useable net operating loss carryforwards of approximately $75.2 million for federal and $73.1 million for state income tax purposes available to offset future taxable income expiring through 2033 for both federal and California. At December 31, 2014, we had useable R & D credits of approximately $361,000 for federal and $231,000 for California. The federal credits expire through 2032 and the state credits have no expiration. The net change in the valuation allowance during the years ended December 31, 2014 and 2013 was an increase of approximately $650,000 and $1.1 million, respectively, primarily due to current year losses. Internal Revenue Code Section 382 places a limitation (the "Section 382 Limitation") on the amount of taxable income, which can be offset by net operating loss carryforwards after a change in control (generally greater than a 50% change in ownership) of a loss corporation. Generally, after a control change, a loss corporation cannot deduct operating loss carryforwards in excess of the Section 382 Limitation. Due to these "change in ownership" provisions, utilization of the net operating loss and tax credit carryforwards may be subject to an annual limitation regarding their utilization against taxable income in future periods. The company has not concluded its analysis of Section 382 through December 31, 2014 but believes that these provisions will not limit the availability of losses to offset future income. On January 1, 2007, the Company adopted ASC Topic 740—Income Taxes (“ASC 740”) FASB ASC 740, Income Taxes—an interpretation of FASB Statement No. 109 (“FIN 48”). Due to net operating loss and research credit carryforwards, substantially all of the Company’s tax years remain open to U.S. federal and state tax examinations. The Company classifies interest and penalties recognized pursuant to Interpretation 48 as part of income tax expense. No interest or penalties related to unrecognized tax benefits have been accrued for the year ended December 31, 2014. The aggregate changes in the balance of gross unrecognized tax benefits were as follows (in thousands): 2014 2013 Balance, beginning of year $ 147,000 $ 140,000 Additions based on tax positions related to the current year — — Additions for tax positions related to prior years — 7,000 Reductions for tax positions related to prior years — — Balance, end of year $ 147,000 $ 147,000 In the event that any unrecognized tax benefits are recognized, the effective tax rate will be affected. Approximately $128,000 and $128,000 as of December 31, 2014 and 2013 respectively, of unrecognized tax benefits would impact the effective rate, if recognized. |
Note 17 - Commitments and Conti
Note 17 - Commitments and Contingencies | 9 Months Ended | 12 Months Ended |
Sep. 30, 2015 | Dec. 31, 2014 | |
Commitments and Contingencies Disclosure [Abstract] | ||
Commitments and Contingencies Disclosure [Text Block] | 1 7 . Commitments and Contingencies Litigation We are involved in litigation from time to time in the ordinary course of business. In the opinion of management, the outcome of such proceedings will not materially affect our financial position, results of operations or cash flows. | 17. Commitments and Contingencies Westinghouse License On May 17, 2010, we entered into an exclusive worldwide agreement that permits us to manufacture, distribute and market our solar panels under the Westinghouse name. On August 23, 2013, the license agreement with Westinghouse, Inc. was terminated. Operating Leases Our principal executive offices and warehouse premises are located at 2071 Ringwood Ave., Unit C, San Jose, CA 95128. On or around May 1, 2015, our corporate headquarters is relocating to 48900 Milmont Drive, Fremont, CA 94538. Commencing March 1, 2014, the monthly rent for our warehouse has been $10,500. The monthly rent during 2013 and in January and February 2014 was $7,800. We consolidated our executive offices with our warehouse premises effective January 1, 2014. Our warehouse lease agreement expired on February 28, 2015 and we are on a month-to-month rental agreement. Litigation We are also involved in other litigation from time to time in the ordinary course of business. In the opinion of management, the outcome of such proceedings will not materially affect our financial position, results of operations or cash flows. |
Note 18 - Concentration of Risk
Note 18 - Concentration of Risk in Customer and Supplier Relationships | 9 Months Ended | 12 Months Ended |
Sep. 30, 2015 | Dec. 31, 2014 | |
Risks and Uncertainties [Abstract] | ||
Concentration Risk Disclosure [Text Block] | 1 4 . Concentration of Risk Supplier Relationships We began receiving product from Tianwei in February 2014 and stopped as of June 2014. In July 2014, we entered into a supply agreement for assembly of our proprietary modules with Auxin Solar, Inc., a panel supplier located in the United States. We began receiving product from Auxin in December 2014. In June 2015, we entered into a license agreement with Hyundai whereby we granted Hyundai the right to produce Andalay compatible modules. Hyundai began shipping Andalay compatible modules as of May 2015. We do not have any commitment from Hyundai to produce Andalay compatible modules and Hyundai could terminate its relationship with us at any time. Although we believe we can find alternative suppliers for solar panels manufactured to our specifications, our operations would be disrupted and our inventory and revenue could diminish significantly unless we are able to rapidly secure alternative sources of supply from first tier bankable suppliers such as Hyundai. Historically, we obtained virtually all of our solar panels from Suntech and Lightway. During 2012, because of our cash position and liquidity constraints, we were late in making payments to both of these suppliers. On March 30, 2012, pursuant to our Supply Agreement with Lightway, we issued 1,900,000 shares of our common stock to Lightway in partial payment of our past due account payable to them. At the time of issuance, the shares were valued at $1,045,000. On May 1, 2012, Suntech filed a complaint for breach of contract, goods sold and delivered, account stated and open account against us in the Superior Court of the State of California, County of San Francisco. Suntech alleged that it delivered products and did not receive full payment from us. On July 31, 2012, we and Suntech entered into a settlement of this dispute. Because of our inability to make scheduled settlement payments, on March 15, 2013, Suntech entered a judgment against us in the amount of $946,438. As of September 30, 2015, Suntech has not sought to enforce its judgment. As of September 30, 2015, we have included in accounts payable in our condensed consolidated balance sheets a balance due to Suntech America of $946,438. We currently have no unshipped orders from Suntech or Lightway. Customer Relationships The relative magnitude and the mix of revenue from our largest customers have varied significantly quarter to quarter. During the nine months ended September 30, 2015, two customers have accounted for significant revenues, varying by period, to our company: Smart Energy Today (“Smart Energy”), which specializes in helping home owners and business owners become more energy efficient and Rectify LLC, a residential solar installer in Indiana. For the nine months ended September 30, 2015 and 2014, the percentages of sales of our top two customers are as follows: Nine Months Ended September 30 , 2015 2014 Smart Energy Today 30.4 % 13.5 % Rectify LLC 10.8 % — Saddleback Cellars — — WDC Solar, Inc. — 14.7 % JCF Wholesale — 10.6 % The percentage of our gross accounts receivable for our top customers as of September 30, 2015 and December 31, 2014, are as follows: September 30, 2015 December 31, 2014 WDC Solar, Inc. 54.6 % 40.1 % Lowe’s Retail 11.4 % 16.8 % Hyundai Heavy Industries, Co., Ltd 10.7 % — We maintain reserves for potential credit losses and such losses, in the aggregate, have generally not exceeded management’s estimates. Our top three suppliers accounted for approximately 24% and 39% of purchases as of September 30, 2015 and December 31, 2014, respectively. As of September 30, 2015 and December 31, 2014, accounts payable included amounts owed to our top three suppliers of approximately $29,000 and $0, respectively. | 18. Concentration of Risk in Customer and Supplier Relationships Supplier Relationships In September 2013, we entered into a supply agreement for assembly of our proprietary modules with Tianwei New Energy Co, Ltd. (“Tianwei”), a panel supplier located in China. We began receiving product from Tianwei in February 2014 and stopped as of June 2014. In July 2014, we entered into a supply agreement for assembly of our proprietary modules with Auxin Solar, Inc., a panel supplier located in the United States. We began receiving product from Auxin in December 2014. Although we believe we can find alternative suppliers for solar panels manufactured to our specifications, our operations would be disrupted unless we are able to rapidly secure alternative sources of supply, our inventory and revenue could diminish significantly, causing disruption to our operations. Historically, we obtained virtually all of our solar panels from Suntech and Lightway. During 2012, because of our cash position and liquidity constraints, we were late in making payments to both of these suppliers. On March 30, 2012, pursuant to our Supply Agreement with Lightway, we issued 1,900,000 shares of our common stock to Lightway in partial payment of our past due account payable to them. At the time of issuance, the shares were valued at $1,045,000. On May 1, 2012, Suntech filed a complaint for breach of contract, goods sold and delivered, account stated and open account against us in the Superior Court of the State of California, County of San Francisco. Suntech alleged that it delivered products and did not receive full payment from us. On July 31, 2012, we and Suntech entered into a settlement of this dispute. Because of our inability to make scheduled settlement payments, on March 15, 2013, Suntech entered a judgment against us in the amount of $946,438. As of December 31, 2014, Suntech has not sought to enforce its judgment. As of December 31, 2014, we have included in accounts payable in our consolidated balance sheets a balance due to Suntech America of $946,438. We currently have no unshipped orders from Suntech or Lightway. Customer Relationships The relative magnitude and the mix of revenue from our largest customers have varied significantly quarter to quarter. During the year ended December 31, 2014, five customers have accounted for significant revenues, varying by period, to our company: Smart Energy Today (“Smart Energy”), which specializes in helping home owners and business owners become more energy efficient, WDC Solar, Inc. (“WDC”), a leading construction, integration and installation of commercial, residential and utility scale solar installations in the Washington D.C. area, JCF Wholesale (“JCF”) a provider of residential and commercial electrical services in Southern California, Lowe’s Companies, Inc. (Lowe’s), a nationwide home improvement retail chain, and Sustainable Environmental Enterprises (“SEE”), a leading provider of renewable energy and development projects located in New Orleans, Louisiana. For the year ended December 31, 2014 and 2013, the percentages of sales of our top five customers are as follows: Years Ended December 31 , 2014 2013 Smart Energy Today 13.3 % 13.5 % WDC Solar, Inc. 12.0 % 14.7 % JCF Wholesale 8.7 % 10.6 % Lowe’s 5.9 % 6.9 % Sustainable Environmental Enterprises 1.3 % 52.8 % The percentage of our gross accounts receivable for our top customers as of December 31, 2014 and 2013, are as follows: December 31 , 2014 2013 WDC Solar, Inc. 40.1 % — Lowe’s 16.8 % — Sustainable Environmental Enterprises — % 86.7 % Smart Energy Today 6.5 % — We maintain reserves for potential credit losses and such losses, in the aggregate, have generally not exceeded management’s estimates. Our top three vendors accounted for approximately 39% and 25% of purchases as of December 31, 2014 and 2013, respectively. As of December 31, 2014 and 2013, accounts payable included amounts owed to these top three suppliers of approximately $0 and $1.0 million, respectively. |
Note 19 - Employee Benefit Plan
Note 19 - Employee Benefit Plan | 12 Months Ended |
Dec. 31, 2014 | |
Compensation and Retirement Disclosure [Abstract] | |
Pension and Other Postretirement Benefits Disclosure [Text Block] | 19. Employee Benefit Plan On December 14, 2007, the Board of Directors approved the 401(k) profit sharing plan (the “401(k) Plan”) effective January 1, 2008. Employees began deferring a portion of their compensation into the 401(k) Plan commencing on January 1, 2008. In 2011, we began making matching contributions equal to 10% of the employee contribution. For the years ended December 31, 2014 and 2013, there was no accrual relating to this matching contribution. |
Note 20 - Subsequent Events
Note 20 - Subsequent Events | 12 Months Ended |
Dec. 31, 2014 | |
Subsequent Events [Abstract] | |
Subsequent Events [Text Block] | 20. Subsequent Events On February 9, 2015, the law firm of Snell & Wilmer LLP filed suit against us in California Superior Court, County of Orange. The complaint alleges that we have failed to pay Snell & Wilmer fees due to that firm in connection with prior patent prosecution litigation, in an amount of no less than $808,202, plus interest. We are still evaluating the merits of the claim. As of December 31, 2014, we have included in accounts payable in our Consolidated Balance Sheets a balance due to Snell & Wilmer of $808,202. On December 10, 2014, we entered into an Equity Purchase Agreement (the “December Equity Purchase Agreement”) with Southridge Partners II, LP (“Southridge”), that superseded our prior Equity Purchase Agreement with Southridge that was entered into on January 23, 2014 (the “Prior Equity Purchase Agreement”). The terms of the December Equity Purchase Agreement are substantially similar to those of the Prior Equity Purchase Agreement. Pursuant to the December Equity Purchase Agreement and as provided in the Prior Equity Purchase Agreement, Southridge has committed to purchase up to $5,000,000 worth of our common stock, over a period of time terminating on the earlier of: (i) 18 months from the effective date of the registration statement to be filed by us for the December Equity Purchase Agreement; or (ii) the date on which Southridge has purchased an aggregate maximum purchase price of $5,000,000 pursuant to the December Equity Purchase Agreement; Southridge’s commitment to purchase our common stock is subject to various conditions, including, but not limited to, limitations based on the trading volume of our common stock. The loan and security agreement among Alpha Capital Anstalt, Collateral Services LLC and Andalay dated as of September 30, 2013 had expired as of December 31, 2014. On February 27, 2015 we executed a second amendment to the loan and security agreement extending the term to February 29, 2016. As part of this transaction, we also provided for the $500,000 that is outstanding under that agreement to be convertible into our common shares pursuant to a newly issued one year convertible note. The amendment provides for the $500,000, plus accrued interest, under the agreement to be exchanged for the new amount of $500,000, plus accrued interest, under the note. The effective interest rate was reduced from 12% under the agreement to 8% under the note. The note is convertible to shares of common stock of Andalay at a conversion price of $0.01 per share, subject to adjustment under certain conditions. The note contains usual and customary covenants and other terms and conditions which have previously been agreed to with Alpha Capital Anstalt pursuant to prior note issuances. The amendment provides that the agreement be extended for one year, that no further borrowing is permitted under the agreement, that the outstanding amounts due under the agreement be exchanged for a new convertible note, and that the conversion price of the remaining outstanding convertible note between Andalay Solar, Inc. and Alpha Capital Anstalt dated February 25, 2014 for the principal amount of $120,000 be reduced from $0.02 per share to $0.01 per share of common stock of Andalay. We submitted various take-down requests during the first quarter of 2015 pursuant to the terms of the December Equity Purchase Agreement. As of April 10, 2015, 53,781,201 shares had been sold at an average price of $0.013 per share, resulting in total proceeds of approximately $780,000. |
Note 3 - Segment Reporting
Note 3 - Segment Reporting | 9 Months Ended |
Sep. 30, 2015 | |
Segment Reporting [Abstract] | |
Segment Reporting Disclosure [Text Block] | 3 . Segment Reporting During the quarter ended September 30, 2015, we were engaged in two business segments, (i) the marketing, sale, design and installation of systems for residential and commercial customers and (ii) sale of our AC solar panels to solar installers, trade workers and do-it-yourself customers through distribution partnerships, our dealer network and retail outlets. Operating segments are components of an enterprise for which separate financial information is available and is evaluated regularly by management in deciding how to allocate resources and in assessing performance. An analysis of our revenue, operating profit and total assets are as follows (unaudited): Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 Revenue Distribution $ 168,351 $ 605,943 $ 630,974 $ 1,055,344 Installation 22,165 — 176,165 — $ 190,516 $ 605,943 $ 807,139 $ 1,055,344 Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 Gross profit (loss) $ 148,146 $ 55,313 $ (252,219 ) $ 72,686 Distribution 8,120 — (59,375 ) — Installation $ 156,265 $ 55,313 $ (311,594 ) $ 72,686 September 30, 2015 December 31, 2014 Assets Distribution $ 826,087 $ 2,560,940 Installation 263 — $ 826,350 $ 2,560,940 We do not allocate operating expenses or other income (expense) to any of these segments for internal reporting purposes, as we do not believe that allocating these expenses is beneficial in evaluating segment performance. Installation assets include only accounts receivable assets. Other than accounts receivable, we do not allocate assets to segments for internal reporting purposes as we do not manage our segments by such metrics. |
Note 4 - Other Assets
Note 4 - Other Assets | 9 Months Ended |
Sep. 30, 2015 | |
Disclosure Text Block Supplement [Abstract] | |
Other Assets Disclosure [Text Block] | 4. Other Assets We entered into a Supply and Warranty Agreement and Master Assignment Agreement with Real Goods Solar, Inc. (“Real Goods”), pursuant to which Real Goods has agreed to perform certain warranty work. The terms of the agreement provide that an escrow account be established as a source of funds from which to satisfy our obligation to pay Real Goods for its fees and reimburse it for its expenses for this warranty work. In March 2011, we entered into an Escrow Agreement with Real Goods and deposited $200,000 into an escrow account. In accordance to the Escrow Agreement, the escrow deposit will be released to us in the amount of $40,000, or one-fifth of the remaining escrow funds, per year after each of the fifth through the ninth anniversary of the escrow agreement, although we believe that the amount may be redeemed earlier. Real Goods returned $110,000 of the escrow amount in December 2014 and in June 2015, Real Goods returned the remaining $90,000 of the escrow amount as part of an agreement whereby Real Goods will no longer have any warranty or other obligations for the Andalay installations but our obligations will remain instead directly with SunRun. |
Note 13 - Earnings Per Share
Note 13 - Earnings Per Share | 9 Months Ended |
Sep. 30, 2015 | |
Earnings Per Share [Abstract] | |
Earnings Per Share [Text Block] | 1 3 . Earnings Per Share On January 1, 2009, we adopted Accounting Standards Codification 260 (formerly Financial Accounting Standards Board Staff Position (“FSP”) Emerging Issues Task Force (“EITF 03-6-1”) (“ASC 260”), Determining Whether Instruments Granted in Share-Based Payment Transactions Are Participating Securities Earnings Per Share In accordance with the ASC 260, basic net income (loss) per share is computed by dividing net income (loss), excluding net income (loss) attributable to participating securities, by the weighted average number of shares outstanding less the weighted average unvested restricted shares outstanding. Diluted net income (loss) per share is computed by dividing net income (loss), excluding net income (loss) attributable to participating securities, by the denominator for basic net income (loss) per share and any dilutive effects of stock options, restricted stock, convertible notes and warrants. Three Months Ended September 30 , Nine Months Ended September 30 , 2015 2014 2015 2014 Basic: Numerator: Net loss $ (720,353 ) $ (570,551 ) $ (2,072,548 ) $ (1,271,934 ) Preferred deemed dividend and preferred stock dividend — (83 ) — (18,927 ) Less: Net loss allocated to participating securities — 598 6 5,973 $ (720,353 ) $ (570,036 ) $ (2,072,554 ) $ (714,959 ) Denominator: Weighted-average shares outstanding 416,495,549 240,593,277 383,035,331 189,005,946 Weighted-average unvested restricted shares outstanding — (251,969 ) (1,095 ) (874,811 ) Denominator for basic net loss per share 416,495,549 240,341,308 383,034,236 188,131,135 Basic net loss per share attributable to common stockholders $ (0.00 ) $ (0.00 ) $ (0.01 ) $ (0.01 ) The following table sets forth potential shares of common stock at the end of each period presented that are not included in the calculation of diluted net loss per share because to do so would be anti-dilutive: September 30, 2015 December 31, 201 4 Stock options outstanding — 37,034,483 Unvested restricted stock — 7,186 Warrants to purchase common stock 22,148,045 22,148,045 |
Accounting Policies, by Policy
Accounting Policies, by Policy (Policies) | 9 Months Ended | 12 Months Ended |
Sep. 30, 2015 | Dec. 31, 2014 | |
Accounting Policies [Abstract] | ||
Liquidity Disclosure [Policy Text Block] (Deprecated 2015-01-31) | Liquidity and Financial Position We currently face challenges meeting the working capital needs of our business. Our primary requirements for working capital are to fund purchases for solar panels and microinverters, and to cover our payroll and lease expenses. We have incurred net losses and negative cash flows from operations for each of the years ended December 31, 2014 and 2013. During recent years, we have undertaken several equity and debt financing transactions to provide the capital needed to sustain our business. We have dramatically reduced our headcount and other variable expenses. As of December 31, 2014, we had approximately $62,000 in cash on hand. We intend to address ongoing working capital needs through sales of remaining inventory, along with raising additional debt and equity financing. In January 2013, our board of directors approved actions to dramatically reduce our variable operating costs, including a 12 person employee headcount reduction effective January 15, 2013, for the period through the anticipated merger closing with CBD, which was terminated in July 2013. No restructuring charges or severance payments were incurred. Our revenue levels remain difficult to predict, and as we anticipate we will continue to sustain losses in the near term, we cannot assure investors that we will be successful in reaching break-even. During 2012, because of our cash position and liquidity constraints, we were late in making payments to both of our former panel suppliers, Suntech and Lightway. We currently have no unshipped orders from these suppliers. In September 2013, we entered into a supply agreement for assembly of our proprietary modules with Tianwei New Energy Co, Ltd., a panel supplier located in China. We began receiving product from Tianwei in February 2014 and stopped as of June 2014. In July 2014, we entered into a supply agreement for assembly of our proprietary modules with Auxin Solar, Inc., a panel supplier located in the United States. In December 2014, we began distributing panels from our new supplier. Although we believe we can find alternative suppliers for solar panels manufactured to our specifications, our operations would be disrupted unless we are able to rapidly secure alternative sources of supply, our inventory and revenue could diminish significantly, causing disruption to our operations. The accompanying consolidated financial statements have been prepared assuming we will continue as a going concern. Our significant operating losses, negative cash flow from operations, and challenges in rapidly securing alternative sources of supply for solar panels, raise substantial uncertainty about our ability to continue as a going concern. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty, and contemplate the realization of assets and the settlement of liabilities and commitments in the normal course of business. There can be no assurance that we will be able to raise additional funds on commercially reasonable terms, if at all. There is uncertainty to our anticipated revenue levels and to the timing of cash receipts, which are needed to support our operations. It also worsens the market conditions for seeking equity and debt financing. We currently anticipate that we will retain all of our earnings, if any, for development of our business and do not anticipate paying any cash dividends on common stock in the foreseeable future. | |
Debt, Policy [Policy Text Block] | Securities Purchase Agreement Because of certain down-round protection in the conversion rate of certain outstanding convertible notes, we determined that the derivative liability related to the embedded conversion feature met the criteria for bifurcation. Accordingly, we recognized an aggregate liability of $123,000 on the three issuance dates during the year ended December 31, 2014. This was in addition to the carrying value of the derivative liability on three previously recorded derivatives of $178,000. The derivative liability is carried at fair value with changes in the fair value reflected in the “Adjustment to the fair value of embedded derivatives” line item of our condensed consolidated statements of operations. We recognized a non-cash benefit for the nine months ended September 30, 2015 of approximately $41,000 on a total of three convertible notes. In addition, the relative fair value of the warrants issued in the December 2013 convertible note issuance of $250,000, were allocated to additional paid-in capital. Such value was determined assuming volatility of 149.1%, a risk free interest rate of 0.7% and an expected term of 4.1 years. The resulting debt discount from the derivative liability and warrant issuance of $109,000 is being accreted to interest using the effective interest method. The relative fair value of the warrants issued in the February 2014 convertible note issuance of $200,000, were allocated to additional paid-in capital. Such value was determined assuming volatility of 169.1, a risk free interest rate of 0.7% and an expected term of 4.1 years. The resulting debt discount from the derivative liability and warrant issuance of $101,000 is being accreted to interest using the effective interest method. The relative fair value of the warrants issued in the March 2014 convertible note issuance of $300,000, were allocated to additional paid-in capital. Such value was determined assuming volatility of 168.8%, a risk free interest rate of 0.8% and an expected term of 4.1 years. The resulting debt discount from the derivative liability and warrant issuance of $154,000 is being accreted to interest using the effective interest method. On November 1 and December 1, 2013, and on January 1, February 1 and March 1, 2014, we issued convertible notes to our financial advisory firm in the principal amount of $30,000 each for a total of $150,000, which matured on October 31, November 30 and December 31, 2014, and on January 31 and February 28, 2015, respectively. On April 1, May 1 and June 1, 2014, we issued convertible notes to our financial advisory firm in the principal amount of $20,000 each, for a total of $60,000, which matured on March 31, April 30 and May 31, 2015, respectively. On July 1, 2014, we issued convertible notes to our financial advisory firm in the principal amount of $10,000, which matured on June 30, 2015. Each of the Convertible Notes bear interest at the rate of 8% per annum compounded annually, are payable at maturity and the principal and interest outstanding under the convertible notes are convertible into shares of our common stock, at any time after issuance, at the option of the purchaser, at a conversion price equal to $0.02 per share. Unless waived in writing by the purchaser, no conversion of the convertible notes can be effected to the extent that as a result of such conversion the purchaser would beneficially own more than 9.99% in the aggregate of our issued and outstanding common stock immediately after giving effect to the issuance of common stock upon conversion. Equity Purchase Agreement On January 23, 2014, we entered into an Equity Purchase Agreement with Southridge Partners II, LP (“Southridge”), that superseded our prior Equity Purchase Agreement with Southridge that was entered into on November 25, 2013 (the “Prior Equity Purchase Agreement”). The terms of the January 2014 Purchase Agreement are identical to those of the Prior Equity Purchase Agreement other than that the New Equity Purchase Agreement provides that the Agreement may not be amended by either party. Pursuant to the Equity Purchase Agreement and as provided in the Prior Equity Purchase Agreement, Southridge has committed to purchase up to $5,000,000 worth of our common stock, over a period of time terminating on the earlier of: (i) 18 months from the effective date of the registration statement to be filed by us for the Purchase Agreement; or (ii) the date on which Southridge has purchased an aggregate maximum purchase price of $5,000,000 pursuant to the Equity Purchase Agreement; Southridge’s commitment to purchase our common stock was subject to various conditions, including, but not limited to, limitations based on the trading volume of our common stock. On March 11, 2014, we filed a Registration Statement on Form S-1/A to register 35 million shares of common stock related to our Equity Purchase Agreement with Southridge and on March 21, 2014, the SEC declared the Registration Statement effective. On March 26, 2014, we submitted an initial take-down request of $300,000 to Southridge pursuant to the terms of the Purchase Agreement of which partial proceeds of $100,000 was received on March 31, 2014 and $200,000 on April 16, 2014. On June 4, 2014, June 18, 2014 and July 8, 2014, we submitted additional take-down requests for $100,000, $100,000 and $125,000, respectively, pursuant to the terms of the Purchase Agreement. On December 10, 2014, we entered into the December Equity Purchase Agreement with Southridge that superseded the Equity Purchase Agreement. The terms of the December Equity Purchase Agreement are substantially similar to those of the Prior Equity Purchase Agreement. Pursuant to the December Equity Purchase Agreement and as provided in the Prior Equity Purchase Agreement, Southridge committed to purchase up to $5,000,000 worth of our common stock, over a period of time terminating on the earlier of: (i) 18 months from the effective date of the registration statement to be filed by us for the Equity Purchase Agreement; or (ii) the date on which Southridge has purchased an aggregate maximum purchase price of $5,000,000 pursuant to the December Equity Purchase Agreement; Southridge’s commitment to purchase our common stock is subject to various conditions, including, but not limited to, limitations based on the trading volume of our common stock. We submitted various take-down requests during the first quarter of 2015 pursuant to the terms of the December Equity Purchase Agreement. As of November 12, 2015, 84,113,042 shares had been sold under the registration statement declared effective on August 12, 2015, at an average price of $0.0131 per share, resulting in total proceeds of approximately $1.1 million. On July 31, 2015, we filed a Registration Statement on Form S-1/A to register 150 million shares of common stock related to our December Equity Purchase Agreement with Southridge and on August 12, 2015, the SEC declared the Registration Statement effective. On August 27, 2015, we submitted an initial take-down request of $100,000 to Southridge pursuant to the terms of the December Equity Purchase Agreement and subsequent take-down requests of $100,000 as of October 13, 2015 and $100,000 as of November 2, 2015. As of November 12, 2015, 56,860,050 shares had been sold at an average price of $0.00361 per share, resulting in total proceeds of approximately $205,000. Pursuant to the terms of the December Equity Purchase Agreement we agreed to pay Southridge a commitment fee of 1,000,000 shares of our common stock, of which 500,000 shares of our common stock were due to Southridge on January 16, 2015, the date that the registration statement was declared effective and the remaining 500,000 shares of common stock were due on January 20, 2015, the date that we delivered our first Draw Down Notice to Southridge. We valued the issuance of these shares based on the closing price of the stock as of January 16, 2015, $0.0169 for 500,000, and as of January 20, 2015, $0.0161 for 500,000, and we recorded $16,500 as a reduction in “Additional Paid-In Capital” on our condensed consolidated balance sheets. On December 10, 2014, we also entered into a Registration Rights Agreement with Southridge pursuant to which we agreed to register shares of the common stock to be issued to Southridge in connection with the December Equity Purchase Agreement. Settlement of Potential Claims Agreement On January 22, 2014, we entered into a Settlement of Potential Claims Agreement with ASC Recap LLC (“ASCR”). Pursuant to the Agreement, ASCR has offered to purchase (and in one (1) case has already purchased) approximately $3.7 million of our prior debt owed to four creditors (“Creditors”) for past due services at a substantial discount to face value to which we have agreed to issue to ASCR certain shares of our common stock in a §3(a)(10) 1933 Act proceeding. The shares of our common stock that we have agreed to issue to ASCR in full payment for, and as a release of any debt it purchases from the Creditors, is anticipated to have, upon issuance, a market value equal to approximately 25% of the principal amount of our outstanding debt. In the case of the debt ASCR already purchased from one (1) Creditor, we entered into a Settlement Agreement and Stipulation on February 26, 2014 that was filed with the Circuit Court of the Second Judicial Circuit, Leon County, Florida pursuant to which we agreed, subject to court approval, to issue shares of our common stock that generate proceeds in the amount of $250,000 in full settlement of the claim in the amount of $1,027,705 that ASCR acquired from one Creditor (the value of the stock that we have agreed to issue was two hundred and fifty percent (250%) of the discounted purchase price ASCR paid to purchase the debt from the Creditor, and approximately 25% of the original amount we owed to the Creditor), resulting in a gain on settlement of $769,148, net of expenses. On March 24, 2014, the Circuit Court of the Second Judicial Circuit, Leon County, Florida, approved the §3(a)(10) 1933 Act proceeding and Settlement Agreement and Stipulation and in April 2014, we issued 8,079,800 shares of common stock at an average price of $0.031 for the full settlement of the agreement with ASCR. During June 2015, we settled a prior debt of approximately $957,000 owed to DLA Piper LLP (US) for $225,000 payable if Andalay achieves certain business milestones but in no event later than July 1, 2016. As part of this agreement, during the nine months ended September 30, 2015, we recorded a gain in other income of $733,000 as a result of this favorable settlement. | Convertible Note s payable On August 30, 2013, we entered into a securities purchase agreement with Alpha Capital Anstalt (“Alpha Capital”) relating to the sale and issuance of a convertible note in the principal amount of $200,000 that matures August 29, 2015 (the "Convertible Note"). Subsequently, on November 25, 2013 and December 19, 2013, we entered into additional securities purchase agreements with Alpha Capital relating to the sale and issuance of convertible notes in the principal amount of $200,000 and $250,000, respectively, which mature on November 25, 2015 and December 19, 2015. On January 27, 2014, we issued a convertible note in the principal amount of $100,000 that matures on January 27, 2016 under the Securities Purchase Agreement we entered into with Alpha Capital on December 19, 2013. In connection with the issuance of the December 19, 2013 convertible note, we also issued 6,250,000 warrants to purchase shares of our common stock at a price of $0.02 per share. On February 25, 2014, we entered into a Securities Purchase Agreement with the Alpha Capital related to the sale and issuance of a convertible note in the principal amount of $200,000 that matures on February 25, 2016. In connection with the issuance of the February 25, 2014 convertible note, we issued 5,000,000 warrants to purchase shares of our common stock at a price of $0.02 per share. On March 18, 2014, we entered into a Securities Purchase Agreement with the Alpha Capital related to the sale and issuance of a convertible note in the principal amount of $300,000 that matures on March 18, 2016. In connection with the March 18, 2014 convertible note, we issued a five–year warrant to purchase 7,500,000 shares of our common stock at an exercise price of $.02 per share. Each of the Convertible Notes bear interest at the rate of 8% per annum compounded annually, are payable at maturity and the principal and interest outstanding under the convertible notes are convertible into shares of our common stock, at any time after issuance, at the option of the purchaser, at a conversion price equal to $0.02 per share, subject to adjustment upon the happening of certain events, including stock dividends, stock splits and the issuance of common stock equivalents at a price below the conversion price. Subject to our fulfilling certain conditions, including beneficial ownership limits, the convertible notes are subject to a mandatory conversion if the closing price of our common stock for any 20 consecutive days commencing six months after the issue date of the convertible notes equal or exceeds $0.04 per share. Unless waived in writing by the purchaser, no conversion of the convertible notes can be effected to the extent that as a result of such conversion the purchaser would beneficially own more than 9.99% in the aggregate of our issued and outstanding common stock immediately after giving effect to the issuance of common stock upon conversion. We have the option of repaying the outstanding principal amount of the convertible notes, in whole or in part, by paying the purchaser a sum of money equal to one hundred and twenty percent (120%) of the principal together with accrued but unpaid interest upon 30 days’ notice, subject to certain beneficial ownership limits. For so long as we have any obligation under the convertible notes, we have agreed to certain restrictions regarding, among other things, incurrence of additional debt, liens, amendments to charter documents, repurchase of stock, payment of cash dividends, affiliated transactions. We are also prohibited from entering into certain variable priced agreements until the convertible notes are repaid in full. Because of certain down-round protection in the conversion rate of the convertible notes, we determined that the derivative liability related to the embedded conversion feature met the criteria for bifurcation. Accordingly, we recognized an aggregate liability of $123,000 on the three issuance dates during the year ended December 31, 2014. This was in addition to the carrying value of the derivative liability on three previously recorded derivatives of $178,000. The derivative liability is carried at fair value with changes in the fair value reflected in the “Adjustment to the fair value of embedded derivatives” line item of our condensed consolidated statements of operations. We recognized a non-cash benefit for the year ended December 31, 2014 of $51,000 on a total of six convertible notes. In addition, the relative fair value of the warrants issued in the December 2013 convertible note issuance of $250,000, were allocated to additional paid-in capital. Such value was determined assuming volatility of 149.1%, a risk free interest rate of 0.7% and an expected term of 4.1 years. The resulting debt discount from the derivative liability and warrant issuance of $109,000 is being accreted to interest using the effective interest method. The relative fair value of the warrants issued in the February 2014 convertible note issuance of $200,000, were allocated to additional paid-in capital. Such value was determined assuming volatility of 169.1, a risk free interest rate of 0.7% and an expected term of 4.1 years. The resulting debt discount from the derivative liability and warrant issuance of $101,000 is being accreted to interest using the effective interest method. The relative fair value of the warrants issued in the March 2014 convertible note issuance of $300,000, were allocated to additional paid-in capital. Such value was determined assuming volatility of 168.8%, a risk free interest rate of 0.8% and an expected term of 4.1 years. The resulting debt discount from the derivative liability and warrant issuance of $154,000 is being accreted to interest using the effective interest method. On November 1 and December 1, 2013, and on January 1, February 1 and March 1, 2014, we issued convertible notes to our financial advisory firm in the principal amount of $30,000 each for a total of $150,000, which mature on October 31, November 30 and December 31, 2014, and on January 31 and February 28, 2015, respectively. On April 1, May 1 and June 1, 2014, we issued convertible notes to our financial advisory firm in the principal amount of $20,000 each, for a total of $60,000, which mature on March 31, April 30 and May 31, 2015, respectively. On July 1, 2014, we issued convertible notes to our financial advisory firm in the principal amount of $10,000, which matures on June 30, 2015. Each of the Convertible Notes bear interest at the rate of 8% per annum compounded annually, are payable at maturity and the principal and interest outstanding under the convertible notes are convertible into shares of our common stock, at any time after issuance, at the option of the purchaser, at a conversion price equal to $0.02 per share. Unless waived in writing by the purchaser, no conversion of the convertible notes can be effected to the extent that as a result of such conversion the purchaser would beneficially own more than 9.99% in the aggregate of our issued and outstanding common stock immediately after giving effect to the issuance of common stock upon conversion. During 2014, convertible notes in the principal amount of approximately $940,000, along with accrued interest of $68,319, were converted into 50,439,751 shares of our common stock. Because of certain down-round protection in the conversion rate of the convertible notes, we determined that the derivative liability related to the embedded conversion feature met the criteria for bifurcation. Accordingly, we recognized an aggregate liability of $123,000 on the three issuance dates during the year ended December 31, 2014. This was in addition to the carrying value of the derivative liability on three previously recorded derivatives of $178,000. The derivative liability is carried at fair value with changes in the fair value reflected in the “Adjustment to the fair value of embedded derivatives” line item of our condensed consolidated statements of operations. We recognized a non-cash benefit for the year ended December 31, 2014 of $51,000 on a total of six convertible notes. Line of credit On September 30, 2013, we entered into a loan and security agreement with Alpha Capital Anstalt and Collateral Services, LLC to provide financing, on a discretionary basis, for one year, against our accounts receivable and inventory. The maximum amount that can be borrowed under the Agreement is $500,000. We have the right to borrow up to 80% of our eligible accounts receivable, not in excess of $200,000, 50% of the value of our raw materials in inventory, 65% of our finished goods inventory and 95% of cash, but not in the aggregate amount in excess of $300,000. The advances are secured by a lien on all of our assets. All advances under the agreement bear interest at a per annum rate of 12% and monthly interest shall be a minimum of $500. At the time of initial funding we paid a loan fee of 50 shares of our Series D Preferred Shares to the lender, in addition to other payments for legal fees. In addition, we paid the collateral agent an initial fee of $5,000 and have agreed to pay an administrative fee to the collateral agent of 0.5% per month of the daily balance during the preceding month or $500 whichever is less. In the event that of a prepayment, we are obligated to pay a prepayment fee in an amount equal to one-half of one percent (0.5%) of $500,000. On September 30, 2013, we requested and received an initial borrowing under the Agreement totaling $350,000. Subsequently, on October 21, 2013, we requested and received an additional $100,000 and on November 20, 2013, we requested and received an additional $50,000. As of December 31, 2014, the balance outstanding under our line of credit was $500,000. On February 27, 2015, we agreed to extend the term of the agreement for one year, and to exchange the $500,000 plus interest owing under the agreement for a one year, 8%, convertible note. We are no longer able to make borrowings under the line of credit agreement. |
Cash and Cash Equivalents, Policy [Policy Text Block] | Cash and Cash Equivalents We consider all highly liquid investments with maturities of three months or less, when purchased, to be cash equivalents. We maintain cash and cash equivalents which consist principally of demand deposits with high credit quality financial institutions. At certain times, such amounts exceed FDIC insurance limits. We have not experienced any losses on these investments and, as of September 30, 2015 and December 31, 2014, we had no cash equivalents. | Cash and Cash Equivalents We consider all highly liquid investments with maturities of three months or less, when purchased, to be cash equivalents. At certain times, such amounts exceed FDIC insurance limits. We have not experienced any losses on these investments. As of December 31, 2014 and 2013, we had no cash equivalents. |
Receivables, Policy [Policy Text Block] | Accounts Receivable Accounts receivable consist of trade receivables. We regularly evaluate the collectibility of our accounts receivable. An allowance for doubtful accounts is maintained for estimated credit losses, and such losses have historically been minimal and within our expectations. We consider a number of factors when estimating credit losses, including the aging of a customer’s account, creditworthiness of specific customers, historical trends and other information. | Accounts Receivable Accounts receivable consist of trade receivables. We regularly evaluate the collectability of our accounts receivable. An allowance for doubtful accounts is maintained for estimated credit losses. We consider a number of factors when estimating credit losses, including the aging of a customer’s account, creditworthiness of specific customers, historical trends and other information. |
Inventory, Policy [Policy Text Block] | Inventory Inventory is stated at the lower of cost (on an average basis) or market value. We determine cost based on the weighted-average purchase price and include both the costs of acquisition and the shipping costs in inventory. We regularly review the cost of inventory against its estimated market value and record a lower of cost or market write-down to cost of goods sold, if any inventory has a cost in excess of estimated market value. | |
Property, Plant and Equipment, Policy [Policy Text Block] | Property and Equipment Property and equipment are stated at cost less accumulated depreciation and amortization. Depreciation and amortization are provided for using the straight-line method over the estimated useful lives of the respective assets. Estimated useful lives are as follows: Category Useful Lives (years) Office Equipment 2 - 5 Vehicles 3 - 5 Leasehold Improvements 2 Maintenance and repairs are expensed as incurred. Expenditures for significant renewals or betterments are capitalized. Upon disposition, the cost and related accumulated depreciation are removed from the accounts and the resulting gain or loss is reflected in current operations. | |
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block] | Long-Lived Assets We review long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying value of a long-lived asset may not be recoverable. We periodically evaluate whether events and circumstances have occurred that may warrant revision of the estimated useful lives of our long-lived assets or whether the remaining balance of long-lived assets should be evaluated for possible impairment. We do not believe that there were any indicators of impairment that would require an adjustment to such assets or their estimated periods of recovery at December 31, 2014 and 2013. | |
Goodwill and Intangible Assets, Policy [Policy Text Block] | Patent Costs We capitalize external legal costs and filing fees associated with obtaining or defending our patents. Upon issuance of new patents or successful defense of existing patents, we amortize these costs using the straight line method over the shorter of the legal life of the patent or its economic life. We believe the remaining useful life we assign to these patents, approximately 9.25 years as of September 30, 2015, are reasonable. We periodically review our patents to determine whether any such cost have been impaired and are no longer being used. To the extent we are no longer using certain patents, the associated costs will be written off at that time. During the nine months ended September 30, 2015, we recorded an impairment of approximately $277,000 to the carrying value of our patents. | Patent Costs We capitalize external legal costs and filing fees associated with obtaining or defending our patents. Upon issuance of new patents or successful defense of existing patents, we amortize these costs using the straight line method over the shorter of the legal life of the patent or its economic life. We believe the remaining useful life we assign to these patents, approximately 10 years as of December 31, 2014, are reasonable. We periodically review our patents to determine whether any such cost have been impaired and are no longer being used. To the extent we are no longer using certain patents, the associated costs will be written off at that time. Costs associated with patents currently held are approximately $1.1 million, net of approximately $314,000 of accumulated amortization, are included in patents, net as of December 31, 2014, and are being amortized over the estimated useful life, which was determined to be seventeen years. Amortization expense of patents was approximately $113,000 in each of the years ended December 31, 2014 and 2013. Estimated amortization expense of patents for the five years subsequent to December 31, 2013, is approximately $113,000 per year. Capitalized filing fees associated with obtaining new patents not yet issued and defense of existing patents (not yet resolved) of approximately $141,000 are included in other assets as December 31, 2014. |
Discontinued Operations, Policy [Policy Text Block] | Discontinued Operations Discontinued operations are presented and accounted for in accordance with Accounting Standards Codification (ASC) 360, “ Impairment or Disposal of Long-Lived Assets,” On September 10, 2010, we announced that we were exiting the solar panel installation business. The exit from the installation business was essentially completed at the end of the fourth quarter of 2010. The exit from the installation business was therefore classified as discontinued operations for all periods presented under the requirements of ASC 360. We re-entered the residential and commercial installation business in the fourth quarter 2014. As a result of re-entering the installation business, we reclassified our discontinued operations into continuing operations. Reclassifications Certain prior year amounts have been reclassified for consistency with the current period presentation. These reclassifications had no effect on the reported results of operations. Manufacturer and Installation Warranties The manufacturer directly warrants the solar panels and inverters for a range from 15 to 25 years. We warrant the balance of system components of our products against defects in material and workmanship for five years. We assist our customers in the event of a claim under the manufacturer warranty to replace a defective solar panel or inverter. The warranty liability for the material and the workmanship of the balance of system components of approximately $371,000 as of December 31, 2014 and $345,000 as of December 31, 2013, is included within “Accrued warranty” in the accompanying consolidated balance sheets. The liability for our manufacturing warranty consists of the following: Years Ended 2014 2013 Beginning accrued warranty balance $ 1,312,918 $ 1,372,342 Reduction for labor payments and claims made under the warranty (75,966 ) (79,134 ) Accruals related to warranties issued during the period 25,863 19,710 Adjustment to warranty liability for discontinued operations (324,349 ) — Ending accrued warranty balance $ 938,466 $ 1,312,918 We previously recorded a provision for warranty liability related to our discontinued installation operations. We provided for a 5-year or a 10-year warranty on the installation of a system and all equipment and incidental supplies other than solar panels and inverters that are covered under the manufacturer warranty. During the year ended December 31, 2014, we re-evaluated our warranty liability related to our discontinued installation operations right before and in conjunction with re-entering the installation operations, we reduced the liability by approximately $324,000. This reduction to the liabilities for discontinued operations was recorded as a gain from operations of discontinued operations. The remaining warranty liability related to our previously discontinued operations was reclassified into current liabilities and has been included in “Accrued warranty.” Defective solar panels or inverters are covered under the manufacturer warranty. In the event that a panel or inverter needs to be replaced, we will replace the defective item within the manufacturer’s warranty period (between 5-25 years). | |
Fair Value of Financial Instruments, Policy [Policy Text Block] | Fair Value of Financial Instruments The carrying values reported for cash equivalents, accounts receivable, accounts payable, accrued liabilities and the outstanding credit facility approximated their respective fair values at each balance sheet date due to the short-term maturity of these financial instruments. | |
Revenue Recognition, Policy [Policy Text Block] | Revenue Recognition Revenue from sales of products is recognized when: (1) persuasive evidence of an arrangement exists, (2) delivery has occurred or services have been rendered, (3) the sale price is fixed or determinable, and (4) collection of the related receivable is reasonably assured. We recognize revenue when the solar power systems are shipped to the customer. Revenue from installation of a system is recognized when (1) persuasive evidence of an arrangement exists, (2) delivery has occurred or services have been rendered, (3) the sales price is fixed or determinable, and (4) collection of the related receivable is reasonably assured. In general, we recognize revenue upon completion of a system installation for residential installations and we recognize revenue under the percentage-of-completion method for commercial installations. Revenue recognition methods for revenue streams that fall under other categories are determined based on facts and circumstances. | Revenue Recognition Revenue from sales of products is recognized when: (1) persuasive evidence of an arrangement exists, (2) delivery has occurred or services have been rendered, (3) the sale price is fixed or determinable, and (4) collection of the related receivable is reasonably assured. We recognize revenue when the solar power systems are shipped to the customer. Revenue from installation of a system is recognized when (1) persuasive evidence of an arrangement exists, (2) delivery has occurred or services have been rendered, (3) the sales price is fixed or determinable, and (4) collection of the related receivable is reasonably assured. In general, we recognize revenue upon completion of a system installation for residential installations and we recognize revenue under the percentage-of-completion method for commercial installations. Revenue recognition methods for revenue streams that fall under other categories are determined based on facts and circumstances. |
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block] | Stock-based Compensation We apply the fair value method under Accounting Standards Codification (ASC) 718 in accounting for our 2001 Stock Option Plan and our 2006 Stock Incentive Plan. Under ASC 718, compensation cost is measured at the grant date based on the fair value of the equity instruments awarded and is recognized over the period during which an employee is required to provide service in exchange for the award, or the requisite service period, which is usually the vesting period. The fair value of the equity award granted is estimated on the date of the grant. | |
Advertising Costs, Policy [Policy Text Block] | Advertising We expense advertising costs as incurred. Advertising expense, included in “Sales and marketing expenses,” for the years ended December 31, 2014 and 2013, was approximately $15,000 and $16,000, respectively. | |
Research and Development Expense, Policy [Policy Text Block] | Research and Development Costs Research and development expenses, which include the cost of activities that are useful in developing new products, processes or techniques, as well as expenses for activities that may significantly improve existing products or processes are expensed as incurred. In the years ended December 31, 2014 and 2013, we expensed approximately $178,000 and $243,000, respectively, in costs related to research and development activities that are included under general and administrative expenses on the consolidated statements of operations. Research and development expenses, which include the cost of activities that are useful in developing new products, processes or techniques, as well as expenses for activities that may significantly improve existing products or processes are expensed as incurred. In the years ended December 31, 2014 and 2013, we expensed approximately $178,000 and $243,000, respectively, in costs related to research and development activities that are included under general and administrative expenses on the consolidated statements of operations. | |
Shipping and Handling Cost, Policy [Policy Text Block] | Shipping and Handling Costs Shipping and handling costs associated with inbound freight are included in cost of inventory and expensed as cost of goods sold when the related inventory is sold. | |
Income Tax, Policy [Policy Text Block] | Income Taxes Deferred income taxes arise from timing differences resulting from income and expense items reported for financial accounting and tax purposes in different periods. A deferred tax asset valuation allowance is recorded when it is more likely than not that deferred tax assets will not be realized. Utilization of net operating loss carryforwards may be subject to a substantial annual limitation due to ownership change limitations provided by the Internal Revenue Code. The annual limitation may result in the expiration of net operating loss carryforwards before utilization. We apply the provisions of ASC 740, formerly FASB Interpretation No. 48, “Accounting for Uncertainty in Income Taxes” | |
Earnings Per Share, Policy [Policy Text Block] | Earnings Per Share We follow Accounting Standards Codification (ASC) 260 (ASC 260), “ Determining Whether Instruments Granted in Share-Based Payment Transactions Are Participating Securities ” We follow Accounting Standards Codification (ASC) 260 (ASC 260), “ Determining Whether Instruments Granted in Share-Based Payment Transactions Are Participating Securities ” In accordance with the Staff Position, basic net income (loss) per share is computed by dividing net income (loss), excluding net income (loss) attributable to participating securities, by the weighted average number of shares outstanding less the weighted average unvested restricted shares outstanding. Diluted net income (loss) per share is computed by dividing net income (loss), excluding net income (loss) attributable to participating securities, by the denominator for basic net income (loss) per share and any dilutive effects of stock options, restricted stock, convertible notes and warrants. The following table sets forth the computation of basic and diluted net loss per share: Year Ended December 31, 2014 2013 Basic: Numerator: Net loss $ (1,852,301 ) $ (2,830,047 ) Preferred deemed dividend and preferred stock dividend (18,927 ) (1,028,609 ) Less: Net loss allocated to participating securities 6,005 12,503 $ (1,865,223 ) $ (3,846,153 ) Denominator: Weighted-average shares outstanding 204,471,018 69,477,915 Weighted-average unvested restricted shares outstanding (656,121 ) (306,958 ) Denominator for basic net loss per share 203,814,897 69,170,957 Basic net loss per share attributable to common stockholders $ (0.01 ) $ (0.06 ) The following table sets forth potential shares of common stock at the end of each period presented that are not included in the calculation of diluted net loss per share because to do so would be anti-dilutive: | |
Segment Reporting, Policy [Policy Text Block] | Segment Reporting During the quarter we were engaged in two business segments, (i) we marketed, sold, designed and installed systems for residential and commercial customers and (ii) we sold our AC solar panels to solar installers, trade workers and do-it-yourself customers through distribution partnerships, our dealer network and retail outlets. As of August 2015, we are engaged in one business segment, which is the sale of our proprietary mounting hardware principally through distribution partnerships who will then sell to dealers and retail outlets. Operating segments are components of an enterprise for which separate financial information is available and is evaluated regularly by management in deciding how to allocate resources and in assessing performance. | Segment Reporting Operating segments are components of an enterprise for which separate financial information is available and is evaluated regularly by management in deciding how to allocate resources and in assessing performance. We are engaged in two business segments; (i) we sell our AC solar panels to solar installers, trade workers and do-it-yourself customers through distribution partnerships, our dealer network and retail outlets, and (ii) we market, sell, design and install systems for residential and commercial customers. Operating segments are components of an enterprise for which separate financial information is available and is evaluated regularly by management in deciding how to allocate resources and in assessing performance. We re-entered the residential and commercial installation business in the fourth quarter 2014, and we do not report separate segment information because these sales are not material for the year ended December 31, 2014. |
Use of Estimates, Policy [Policy Text Block] | Use of Estimates 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 and 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. | Use of Estimates 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 and 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. |
Consolidation, Policy [Policy Text Block] | Principles of Consolidation The accompanying consolidated financial statements include the accounts of Andalay Solar and Fairview, pursuant to the Merger as described in Note 1. We also have two wholly-owned subsidiaries as of December 31, 2014 and 2013. Akeena Corp. is a wholly-owned subsidiaries of Andalay Solar, Inc. All inter-company accounts have been eliminated in consolidation. | |
New Accounting Pronouncements, Policy [Policy Text Block] | Recent Accounting Pronouncements In April 2015, the Financial Accounting Standards Board (“FASB”) issued, Accounting Standards Update (“ASU”) ASU 2015-03 Interests — Imputation of Interest (Subtopic 835-30), Simplifying the Presentation of Debt Issuance Costs In February 2015, the FASB issued ASU 2015-02 Consolidation (Topic 810) Amendments to the Consolidation Analysis In January 2015, ASU 2015-01 Income Statement — Extraordinary and Unusual Items (Subtopic 225-20) Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items In May 2014 the FASB issued Accounting Standards Update 2014-09, Revenue from Contracts with Customers” (ASU 2014-09) In August 2014, the FASB issued ASU No. 2014-15, "Presentation of Financial Statements – Going Concern: Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern" ("ASU 2014-15"), to provide guidance on management's responsibility in evaluating whether there is substantial doubt about a company's ability to continue as a going concern and to provide related footnote disclosures. ASU 2014-15 is effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Since ASU 2014-15 only impacts financial statement disclosure requirements regarding whether there is substantial doubt about an entity's ability to continue as a going concern, we do not expect its adoption to have an impact on our condensed consolidated financial statements. In November 2014, the FASB issued ASU No. 2014-16, Determining Whether the Host Contract in a Hybrid Financial Instrument Issued in the Form of a Share Is More Akin to Debt or to Equity. In June 2015 the FASB issued ASU 2015-10, Technical Corrections and Improvements In July 2015 the FASB issued ASU 2015-11, Inventory: Simplifying the Measurement of Inventory. In August 2015 the FASB has issued ASU 2015-15, Interest - Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements - Amendments to SEC Paragraphs Pursuant to Staff Announcement at June 18, 2015 EITF Meeting Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs, | Recent Accounting Pronouncements In April 2014, the FASB issued Accounting Standards Update (“ASU”) 2014-08, "Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity" (ASU 2014-08). ASU 2014-08 changes the criteria for reporting discontinued operations by requiring that in order for a disposal to qualify as a discontinued operation, the disposal must represent a strategic shift that has (or will have) a major effect on the entity's operations and financial results. ASU 2014-08 also requires additional disclosures both for discontinued operations and individually significant components of an entity that do not qualify as discontinued operations. ASU 2014-08 is effective for annual and interim periods beginning on or after December 15, 2014, with early adoption permitted. We adopted the provisions of ASU 2014-08 and such adoption did not have a material impact on our consolidated financial statements. In May 2014, as part of its ongoing efforts to assist in the convergence of U.S. GAAP and International Financial Reporting Standards (“IFRS”), the FASB issued ASU 2014-09, “Revenue from Contracts with Customers.” The new guidance sets forth a new five-step revenue recognition model which replaces the prior revenue recognition guidance in its entirety and is intended to eliminate numerous industry-specific pieces of revenue recognition guidance that have historically existed in U.S. GAAP. The underlying principle of the new standard is that a business or other organization will recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects what it expects in exchange for the goods or services. The standard also requires more detailed disclosures and provides additional guidance for transactions that were not addressed completely in the prior accounting guidance. The ASU provides alternative methods of initial adoption and is effective for annual and interim periods beginning after December 15, 2016. We are currently evaluating the impact that this standard will have on our consolidated financial statements. In June 2014, the FASB issued ASU No. 2014-12, "Compensation – Stock Compensation: Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could be Achieved After a Requisite Service Period" ("ASU 2014-12") Companies commonly issue share-based payment awards that require a specific performance target to be achieved in order for employees to become eligible to vest in the awards. ASU 2014-12 requires that a performance target that affects vesting and that could be achieved after the requisite service period should be treated as a performance condition. The performance target should not be reflected in estimating the grant date fair value of the award. Compensation cost should be recognized in the period in which it becomes probable that the performance target will be achieved. ASU 2014-12 will be effective for the Company's fiscal years beginning fiscal 2016 and interim reporting periods within that year, using either the retrospective or prospective transition method. Early adoption is permitted. We are currently evaluating the effect of the adoption of this guidance on the condensed consolidated financial statements. In August 2014, the FASB issued ASU No. 2014-15, "Presentation of Financial Statements – Going Concern: Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern" ("ASU 2014-15"), to provide guidance on management's responsibility in evaluating whether there is substantial doubt about a company's ability to continue as a going concern and to provide related footnote disclosures. ASU 2014-15 is effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Since ASU 2014-15 only impacts financial statement disclosure requirements regarding whether there is substantial doubt about an entity's ability to continue as a going concern, we do not expect its adoption to have an impact on our consolidated financial statements. |
Liquidity and Financial Position, Policy [Policy Text Block] | Liquidity and Financial Position We currently face challenges meeting the working capital needs of our business. Our primary requirements for working capital are to fund paying for costs associated with product management and licensing, sales efforts with certain prospective installers and distributors, ongoing operating expenses including our payroll, historical debt and accounts payable and purchases for solar mounting hardware equipment. As part of our new strategy to focus on licensing and distribution partnerships rather than directly operating a distribution business, we anticipate having less need to fund the purchase of panels and microinverters that had previously constituted a high percentage of our working capital needs. We have incurred net losses and negative cash flows from operations for the nine months ended September 30, 2015 and for each of the years ended December 31, 2014 and 2013. During recent years, we have undertaken several equity and debt financing transactions to provide the capital needed to sustain our business. We have dramatically reduced our headcount and other variable expenses as well as office lease expense. As of September 30, 2015, we had approximately $42,000 in cash on hand. We intend to address ongoing working capital needs through revenue derived from operations and sales of remaining inventory, along with raising additional debt and equity financing. Our revenue levels remain difficult to predict, and as we anticipate we will continue to sustain losses in the near term, we cannot assure investors that we will be successful in reaching break-even. In September 2013, we entered into a supply agreement for assembly of our proprietary modules with Tianwei New Energy Co, Ltd., a panel supplier located in China. We began receiving product from Tianwei in February 2014 and stopped as of June 2014. In July 2014, we entered into a supply agreement for assembly of our proprietary modules with Auxin Solar, Inc., a panel supplier located in the United States. In December 2014, we began distributing panels from Auxin. In June 2015, we entered into a license agreement with Hyundai Heavy Industries Co., Ltd. whereby we granted Hyundai the right to produce Andalay compatible modules. Hyundai began shipping Andalay compatible modules as of May 2015. We do not have any commitment from Hyundai to produce Andalay compatible modules and Hyundai could terminate its relationship with us at any time. Although we believe we can find alternative suppliers for solar panels manufactured to our specifications, our operations would be disrupted unless we are able to rapidly secure alternative sources of supply from first tier bankable suppliers such as Hyundai, our inventory and revenue could diminish significantly, causing disruption to our operations. The accompanying consolidated financial statements have been prepared assuming we will continue as a going concern. Our significant operating losses, negative cash flow from operations, and challenges in rapidly securing alternative sources of supply for solar panels, raise substantial uncertainty about our ability to continue as a going concern. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty, and contemplate the realization of assets and the settlement of liabilities and commitments in the normal course of business. There can be no assurance that we will be able to raise additional funds on commercially reasonable terms, if at all. There is uncertainty to our anticipated revenue levels and to the timing of cash receipts, which are needed to support our operations. As part of the shift to focus purely on our new strategy, ongoing revenues are expected to be minimal unless and until we can start to ramp up the licensing related sales. We expect this ramp up to occur no earlier than the Spring or Summer 2016 due to the long evaluation process that these installers customarily engage in as well as the seasonality of the solar industry with relatively lower sales in the Winter months. This delay is expected to make it more difficult for us to obtain equity and debt financing. We currently anticipate that we will retain all of our earnings, if any, for development of our business and repayment of historical debt and accounts payable, and do not anticipate paying any cash dividends on common stock in the foreseeable future. | |
Standard Product Warranty, Policy [Policy Text Block] | Manufacturer and Installation Warranties The manufacturer directly warrants the solar panels and inverters for a range from 15 to 25 years. We warrant the balance of system components of our products against defects in material and workmanship for five years. We assist our customers in the event of a claim under the manufacturer warranty to replace a defective solar panel or inverter. The warranty liability for the material and the workmanship of the balance of system components of approximately $854,000 as of September 30, 2015 and $938,000 as of December 31, 2014, is included within “Accrued warranty” in the accompanying consolidated balance sheets. During the three and nine months ended September 30, 2015, we recorded an $81,000 favorable adjustment to accrued warranty as a reduction in warranty expense. The liability for our warranty consists of the following: September 30, 2015 December 31, 2014 Beginning accrued warranty balance $ 938,466 $ 1,312,918 Reduction for labor payments and claims made under the warranty (107,669 ) (75,966 ) Adjustment to warranty liability for discontinued operations — (324,349 ) Accruals related to warranties issued during the period 23,283 25,863 Ending accrued warranty balance $ 854,080 $ 938,466 | |
Significant Accounting Policies and Estimates [Policy Text Block] | Significant Accounting Policies and Estimates There have been no material developments or changes to the significant accounting policies discussed in our 2014 Annual Report on Form 10-K or accounting pronouncements issued or adopted, except as described below. | |
Reclassification, Policy [Policy Text Block] | Reclassifications Certain prior year amounts have been reclassified for consistency with the current period presentation. These reclassifications had no effect on the reported results of operations. |
Note 2 - Summary of Significa36
Note 2 - Summary of Significant Accounting Policies (Tables) | 9 Months Ended | 12 Months Ended |
Sep. 30, 2015 | Dec. 31, 2014 | |
Accounting Policies [Abstract] | ||
Property Plant and Equipment Estimated Useful Lives [Table Text Block] | Category Useful Lives (years) Office Equipment 2 - 5 Vehicles 3 - 5 Leasehold Improvements 2 | |
Schedule of Product Warranty Liability [Table Text Block] | September 30, 2015 December 31, 2014 Beginning accrued warranty balance $ 938,466 $ 1,312,918 Reduction for labor payments and claims made under the warranty (107,669 ) (75,966 ) Adjustment to warranty liability for discontinued operations — (324,349 ) Accruals related to warranties issued during the period 23,283 25,863 Ending accrued warranty balance $ 854,080 $ 938,466 | Years Ended 2014 2013 Beginning accrued warranty balance $ 1,312,918 $ 1,372,342 Reduction for labor payments and claims made under the warranty (75,966 ) (79,134 ) Accruals related to warranties issued during the period 25,863 19,710 Adjustment to warranty liability for discontinued operations (324,349 ) — Ending accrued warranty balance $ 938,466 $ 1,312,918 |
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block] | Three Months Ended September 30 , Nine Months Ended September 30 , 2015 2014 2015 2014 Basic: Numerator: Net loss $ (720,353 ) $ (570,551 ) $ (2,072,548 ) $ (1,271,934 ) Preferred deemed dividend and preferred stock dividend — (83 ) — (18,927 ) Less: Net loss allocated to participating securities — 598 6 5,973 $ (720,353 ) $ (570,036 ) $ (2,072,554 ) $ (714,959 ) Denominator: Weighted-average shares outstanding 416,495,549 240,593,277 383,035,331 189,005,946 Weighted-average unvested restricted shares outstanding — (251,969 ) (1,095 ) (874,811 ) Denominator for basic net loss per share 416,495,549 240,341,308 383,034,236 188,131,135 Basic net loss per share attributable to common stockholders $ (0.00 ) $ (0.00 ) $ (0.01 ) $ (0.01 ) | Year Ended December 31, 2014 2013 Basic: Numerator: Net loss $ (1,852,301 ) $ (2,830,047 ) Preferred deemed dividend and preferred stock dividend (18,927 ) (1,028,609 ) Less: Net loss allocated to participating securities 6,005 12,503 $ (1,865,223 ) $ (3,846,153 ) Denominator: Weighted-average shares outstanding 204,471,018 69,477,915 Weighted-average unvested restricted shares outstanding (656,121 ) (306,958 ) Denominator for basic net loss per share 203,814,897 69,170,957 Basic net loss per share attributable to common stockholders $ (0.01 ) $ (0.06 ) |
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block] | September 30, 2015 December 31, 201 4 Stock options outstanding — 37,034,483 Unvested restricted stock — 7,186 Warrants to purchase common stock 22,148,045 22,148,045 | December 31, 2014 December 31, 2013 Stock options outstanding 37,034,483 5,368,233 Unvested restricted stock 7,186 1,890,952 Warrants to purchase common stock 22,148,045 9,648,045 Preferred stock convertible into common stock — 68,353,582 |
Note 4 - Accounts Receivable (T
Note 4 - Accounts Receivable (Tables) | 9 Months Ended | 12 Months Ended |
Sep. 30, 2015 | Dec. 31, 2014 | |
Receivables [Abstract] | ||
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block] | September 30, 2015 December 31, 2014 Trade accounts $ 90,603 $ 154,172 Less: Allowance for bad debts (20,215 ) (24,882 ) Less: Allowance for returns — (10,834 ) $ 70,388 $ 118,456 | December 31, 2014 December 31, 2013 Trade accounts $ 154,172 $ 575,375 Less: Allowance for bad debts (24,882 ) (2,899 ) Less: Allowance for returns (10,834 ) (4,953 ) $ 118,456 $ 567,523 |
Allowance for Credit Losses on Financing Receivables [Table Text Block] | Balance as of Beginning of Period Provisions, net Write-Off/ Recovery Balance as of End of Period Nine months ended September 30, 2015 $ 24,882 $ (4,672 ) $ 5 $ 20,215 Year ended December 31, 2014 $ 2,899 $ 36,763 $ (14,780 ) $ 24,882 | Balance as of Beginning of Period Provisions, net Write-Off Balance as of End of Period Year ended December 31, 2014 $ 2,899 $ 36,763 $ (14,780 ) $ 24,882 Year ended December 31, 2013 $ 108,750 $ 92,224 $ (198,075 ) $ 2,899 |
Note 5 - Inventory (Tables)
Note 5 - Inventory (Tables) | 9 Months Ended | 12 Months Ended |
Sep. 30, 2015 | Dec. 31, 2014 | |
Inventory Disclosure [Abstract] | ||
Schedule of Inventory, Current [Table Text Block] | September 30, 2015 December 31, 2014 Finished goods $ 183,175 $ 669,706 Work in process 1,050 58,666 $ 184,225 $ 728,372 | December 31, 2014 December 31, 2013 Finished goods $ 669,706 $ 654,970 Work in process 58,666 131,666 $ 728,372 $ 786,636 |
Note 6 - Prepaid Expenses and39
Note 6 - Prepaid Expenses and Other Current Assets (Tables) | 12 Months Ended |
Dec. 31, 2014 | |
Disclosure Text Block Supplement [Abstract] | |
Schedule of Other Assets [Table Text Block] | December 31, 2014 December 31, 2013 Prepaid insurance $ 116,243 $ 152,812 Prepaid - other 46,471 68,906 Vendor deposits 117,352 95,792 $ 280,066 $ 317,510 |
Note 7 - Property and Equipme40
Note 7 - Property and Equipment, Net (Tables) | 9 Months Ended | 12 Months Ended |
Sep. 30, 2015 | Dec. 31, 2014 | |
Property, Plant and Equipment [Abstract] | ||
Property, Plant and Equipment [Table Text Block] | September 30, 2015 December 31, 2014 Office equipment $ 13,500 $ 436,051 Leasehold improvements — 123,278 Vehicles 17,993 17,992 31,493 577,321 Less: Accumulated depreciation and amortization (31,493 ) (576,622 ) $ — $ 699 | December 31, 2014 December 31, 2013 Office equipment $ 436,051 $ 436,051 Leasehold improvements 123,278 123,278 Vehicles 17,992 17,992 577,321 577,321 Less: Accumulated depreciation and amortization (576,622 ) (563,467 ) $ 699 $ 13,854 |
Note 8 - Accrued Liabilities (T
Note 8 - Accrued Liabilities (Tables) | 9 Months Ended | 12 Months Ended |
Sep. 30, 2015 | Dec. 31, 2014 | |
Payables and Accruals [Abstract] | ||
Schedule of Accrued Liabilities [Table Text Block] | September 30, 2015 December 31, 2014 Accrued salaries, wages, benefits and bonus $ 45,886 $ 45,586 Sales tax payable 5,277 662 Accrued accounting and legal fees 18,050 — Customer deposit payable 1,434 41,265 Accrued interest 44,214 5,683 Other accrued liabilities 20,370 11,033 $ 135,231 $ 104,229 | December 31, 2014 December 31, 2013 Accrued salaries, wages, benefits and bonus $ 45,586 $ 45,456 Sales tax payable 662 4,409 Customer deposit payable 41,265 580 Accrued interest 5,683 6,288 Other accrued liabilities 11,033 32,997 $ 104,229 $ 89,730 |
Note 9 - Convertible Notes Pa42
Note 9 - Convertible Notes Payable and Credit Facility (Tables) | 12 Months Ended |
Dec. 31, 2014 | |
Debt Disclosure [Abstract] | |
Convertible Debt [Table Text Block] | December 31, 2014 December 31, 2013 Convertible notes payable $ 520,000 $ 650,000 Convertible notes payable issued for financial advisory services 10,000 60,000 Less: Derivative liability (93,376 ) (243,889 ) Less: Relative fair value of warrants (170,767 ) (53,623 ) Accreted interest 79,358 21,889 Accrued interest 28,284 7,707 Convertible notes payable, net 373,499 442,084 Less current portion (30,000 ) (60,000 ) $ 343,499 $ 382,084 |
Note 13 - Stock Option and In43
Note 13 - Stock Option and Incentive Plan (Tables) | 9 Months Ended | 12 Months Ended |
Sep. 30, 2015 | Dec. 31, 2014 | |
Disclosure of Compensation Related Costs, Share-based Payments [Abstract] | ||
Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity [Table Text Block] | Number of Restricted Shares Weighted-Average Grant Date Fair Value Outstanding and not vested beginning balance as of January 1, 2015 7,186 $ 2.16 Granted — $ — Forfeited/cancelled — $ — Released/vested (7,186 ) $ 2.16 Outstanding and not vested as of September 30, 2015 — $ — | Number of Restricted Shares Weighted-Average Grant Date Fair Value Outstanding and not vested beginning balance as of January 1, 2013 48,073 $ 2.50 Granted 2,500,000 $ 0.03 Forfeited/cancelled (21,798 ) $ 2.46 Released/vested (635,323 ) $ 0.08 Outstanding and not vested beginning balance as of January 1, 2014 1,890,952 $ 0.05 Granted — $ — Forfeited/cancelled — $ — Released/vested (1,883,766 ) $ 0.04 Outstanding and not vested as of December 31, 2014 7,186 $ 2.16 |
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block] | Number of Shares Subject to Option Weighted- Average Exercise Price Outstanding as of January 1, 2015 37,034,483 $ 0.03 Granted — $ — Forfeited/cancelled/expired 37,034,483 $ 0.03 Exercised — $ — Outstanding as of September 30, 2015 — $ — Exercisable as of September 30, 2015 — $ — | Number of Shares Subject To Option 2014 Weighted- Average Exercise Price Number of Shares Subject To Option 20 13 Weighted-Average Exercise Price Outstanding beginning balance 6,618,233 $ 0.11 679,744 $ 2.82 Granted during the year 30,456,250 0.02 6,400,000 0.03 Forfeited/cancelled/expired during the year (40,000 ) 5.15 (461,511 ) 3.29 Exercised during the year — — — — Outstanding at end of year 37,034,483 $ 0.03 6,618,233 $ 0.11 Exercisable at end of year 5,934,303 $ 0.09 2,330,650 $ 0.28 Outstanding and expected to vest 36,916,502 $ 0.03 6 191,212 $ 0.11 |
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block] | Years Ended December 31 , 201 4 201 3 Weighted-average volatility 185.0 % 105.5 % Expected dividends 0.0 % 0.0 % Expected life (in years) 3.5 2.0 Weighted-average risk-free interest rate 1.1 % 0.30 % | |
Schedule of Nonvested Share Activity [Table Text Block] | Non-Vested Stock Options Weighted-Average Grant Date Fair Value Outstanding as of January 1, 2014 4,287,583 $ 0.02 Granted 30,456,250 $ 0.02 Forfeited/cancelled (40,000 ) $ 3.04 Released/vested (3,637,403 ) $ 0.02 Outstanding as of December 31, 2014 31,066,430 $ 0.02 | |
Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block] | Options Outstanding Vested Options Number Weighted- Weighted- Number Weighted- Average $0.0192 12,450,000 4.6 $ 0.02 358,320 $ 0.02 $0.020 - $0.023 18,000,000 4.6 $ 0.02 1,125,000 $ 0.02 $0.0296 6,400,000 3.8 $ 0.0296 4,266,500 $ 0.0296 $0.11 - $5.32 184,483 1.3 $ 1.95 184,483 $ 1.95 $0.0192 - $5.32 37,034,483 4.4 $ 0.03 5,934,303 $ 0.09 |
Note 14 - Stock Warrants and 44
Note 14 - Stock Warrants and Warrant Liability (Tables) | 9 Months Ended | 12 Months Ended |
Sep. 30, 2015 | Dec. 31, 2014 | |
Disclosure Text Block [Abstract] | ||
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block] | Warrants for Number of Shares Weighted-Average Exercise Price Outstanding as of January 1, 2015 22,148,045 $ 0.23 Issued — — Exercised — — Cancelled/expired — — Outstanding as of September 30, 2015 22,148,045 $ 0.23 | Warrants for Number of Shares Weighted-Average Exercise Price Outstanding as of December 31, 2013 9,648,045 $ 0.49 Issued 12,500,000 0.02 Exercised — — Cancelled/expired — — Outstanding as of December, 2014 22,148,045 $ 0.23 |
Note 15 - Fair Value Measurem45
Note 15 - Fair Value Measurement (Tables) | 9 Months Ended | 12 Months Ended |
Sep. 30, 2015 | Dec. 31, 2014 | |
Fair Value Disclosures [Abstract] | ||
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block] | Liabilities Level 1 Level 2 Level 3 December 31, 201 4 Fair value of derivative liability – embedded conversion feature $ — $ — $ 129,598 $ 129,598 Total $ — $ — $ 129,598 $ 129,598 | Liabilities Level 1 Level 2 Level 3 December 31, 2014 Fair value of embedded derivatives — — $ 129,598 $ 129,598 Total $ — $ — $ 129,598 $ 129,598 Liabilities Level 1 Level 2 Level 3 December 31, 201 3 Fair value of embedded derivatives $ — $ — $ 177,927 $ 177,927 Total $ — $ — $ 177,927 $ 177,927 |
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block] | Derivative Liability – Embedded Conversion Feature Total Level 3 Beginning balance – January 1, 2015 $ 129,598 $ 129,598 Issuances — — Conversions (88,333 ) (88,333 ) Total realized and unrealized gains or losses (41,265 ) (41,265 ) Ending balance – September 30, 2015 $ — $ — | Embedded Derivative on Convertible Notes Total Level 3 Beginning balance – January 1, 2014 $ 177,927 $ 177,927 Issuances 122,630 122,630 Total realized and unrealized gains or losses (50,809 ) (50,809 ) Transfers out of level 3 upon exercise or conversion (221,768 ) (221,768 ) Ending balance – December 31, 2014 $ 129,598 $ 129,598 |
Note 16 - Income Taxes (Tables)
Note 16 - Income Taxes (Tables) | 12 Months Ended |
Dec. 31, 2014 | |
Income Tax Disclosure [Abstract] | |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] | December 31, December 31, 2014 2013 Tax at federal statutory rate $ (740,000 ) $ (967,000 ) State taxes, net of federal benefit (117,000 ) (160,000 ) Research and development credits — (12,000 ) Fair market value of warrants & derivatives 17,000 (22,000 ) Stock-based compensation 51,000 29,000 Other permanent items 10,000 1,000 Valuation allowance 779,000 1,131,000 Income tax provision $ — $ — |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] | December 31, December 31, 2014 2013 Deferred tax assets: Net operating loss and credit carryforwards $ 30,227,000 $ 29,431,000 Stock-based compensation 1,199,000 1,193,000 Stock-based compensation 422,000 558,000 Basis difference for fixed assets and intangibles 158,000 174,000 Total gross deferred tax assets 32,006,000 31,356,000 Valuation allowance (32,006,000 ) (31,356,000 ) Net deferred tax assets $ — $ — |
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block] | 2014 2013 Balance, beginning of year $ 147,000 $ 140,000 Additions based on tax positions related to the current year — — Additions for tax positions related to prior years — 7,000 Reductions for tax positions related to prior years — — Balance, end of year $ 147,000 $ 147,000 |
Note 18 - Concentration of Ri47
Note 18 - Concentration of Risk in Customer and Supplier Relationships (Tables) | 9 Months Ended | 12 Months Ended |
Sep. 30, 2015 | Dec. 31, 2014 | |
Sales Revenue, Goods, Net [Member] | ||
Note 18 - Concentration of Risk in Customer and Supplier Relationships (Tables) [Line Items] | ||
Schedules of Concentration of Risk, by Risk Factor [Table Text Block] | Nine Months Ended September 30 , 2015 2014 Smart Energy Today 30.4 % 13.5 % Rectify LLC 10.8 % — Saddleback Cellars — — WDC Solar, Inc. — 14.7 % JCF Wholesale — 10.6 % | |
Accounts Receivable [Member] | ||
Note 18 - Concentration of Risk in Customer and Supplier Relationships (Tables) [Line Items] | ||
Schedules of Concentration of Risk, by Risk Factor [Table Text Block] | September 30, 2015 December 31, 2014 WDC Solar, Inc. 54.6 % 40.1 % Lowe’s Retail 11.4 % 16.8 % Hyundai Heavy Industries, Co., Ltd 10.7 % — | |
Customer Concentration Risk [Member] | Sales Revenue, Goods, Net [Member] | ||
Note 18 - Concentration of Risk in Customer and Supplier Relationships (Tables) [Line Items] | ||
Schedules of Concentration of Risk, by Risk Factor [Table Text Block] | Years Ended December 31 , 2014 2013 Smart Energy Today 13.3 % 13.5 % WDC Solar, Inc. 12.0 % 14.7 % JCF Wholesale 8.7 % 10.6 % Lowe’s 5.9 % 6.9 % Sustainable Environmental Enterprises 1.3 % 52.8 % | |
Customer Concentration Risk [Member] | Accounts Receivable [Member] | ||
Note 18 - Concentration of Risk in Customer and Supplier Relationships (Tables) [Line Items] | ||
Schedules of Concentration of Risk, by Risk Factor [Table Text Block] | December 31 , 2014 2013 WDC Solar, Inc. 40.1 % — Lowe’s 16.8 % — Sustainable Environmental Enterprises — % 86.7 % Smart Energy Today 6.5 % — |
Note 3 - Segment Reporting (Tab
Note 3 - Segment Reporting (Tables) | 9 Months Ended |
Sep. 30, 2015 | |
Segment Reporting [Abstract] | |
Schedule of Segment Reporting Information, by Segment [Table Text Block] | Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 Revenue Distribution $ 168,351 $ 605,943 $ 630,974 $ 1,055,344 Installation 22,165 — 176,165 — $ 190,516 $ 605,943 $ 807,139 $ 1,055,344 Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 Gross profit (loss) $ 148,146 $ 55,313 $ (252,219 ) $ 72,686 Distribution 8,120 — (59,375 ) — Installation $ 156,265 $ 55,313 $ (311,594 ) $ 72,686 September 30, 2015 December 31, 2014 Assets Distribution $ 826,087 $ 2,560,940 Installation 263 — $ 826,350 $ 2,560,940 |
Note 13 - Earnings Per Share (T
Note 13 - Earnings Per Share (Tables) | 9 Months Ended | 12 Months Ended |
Sep. 30, 2015 | Dec. 31, 2014 | |
Earnings Per Share [Abstract] | ||
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block] | Three Months Ended September 30 , Nine Months Ended September 30 , 2015 2014 2015 2014 Basic: Numerator: Net loss $ (720,353 ) $ (570,551 ) $ (2,072,548 ) $ (1,271,934 ) Preferred deemed dividend and preferred stock dividend — (83 ) — (18,927 ) Less: Net loss allocated to participating securities — 598 6 5,973 $ (720,353 ) $ (570,036 ) $ (2,072,554 ) $ (714,959 ) Denominator: Weighted-average shares outstanding 416,495,549 240,593,277 383,035,331 189,005,946 Weighted-average unvested restricted shares outstanding — (251,969 ) (1,095 ) (874,811 ) Denominator for basic net loss per share 416,495,549 240,341,308 383,034,236 188,131,135 Basic net loss per share attributable to common stockholders $ (0.00 ) $ (0.00 ) $ (0.01 ) $ (0.01 ) | Year Ended December 31, 2014 2013 Basic: Numerator: Net loss $ (1,852,301 ) $ (2,830,047 ) Preferred deemed dividend and preferred stock dividend (18,927 ) (1,028,609 ) Less: Net loss allocated to participating securities 6,005 12,503 $ (1,865,223 ) $ (3,846,153 ) Denominator: Weighted-average shares outstanding 204,471,018 69,477,915 Weighted-average unvested restricted shares outstanding (656,121 ) (306,958 ) Denominator for basic net loss per share 203,814,897 69,170,957 Basic net loss per share attributable to common stockholders $ (0.01 ) $ (0.06 ) |
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block] | September 30, 2015 December 31, 201 4 Stock options outstanding — 37,034,483 Unvested restricted stock — 7,186 Warrants to purchase common stock 22,148,045 22,148,045 | December 31, 2014 December 31, 2013 Stock options outstanding 37,034,483 5,368,233 Unvested restricted stock 7,186 1,890,952 Warrants to purchase common stock 22,148,045 9,648,045 Preferred stock convertible into common stock — 68,353,582 |
Note 1 - Description of Busin50
Note 1 - Description of Business (Details) | Apr. 13, 2011shares | Sep. 30, 2015$ / sharesshares | Jun. 09, 2015shares | Dec. 31, 2014$ / sharesshares | [1] | Dec. 31, 2013$ / sharesshares | Sep. 19, 2013shares | Aug. 11, 2006$ / shares | Aug. 10, 2006$ / sharesshares |
Note 1 - Description of Business (Details) [Line Items] | |||||||||
Number of Shares of Target Company that Each Share of Common Stock Receives in a Merger Transaction | 1 | ||||||||
Common Stock, Par or Stated Value Per Share (in Dollars per share) | $ / shares | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.01 | ||||
Common Stock, Shares Authorized | 500,000,000 | 1,250,000,000 | 1,250,000,000 | 500,000,000 | 500,000,000 | 500,000,000 | |||
Reverse Stock Split [Member] | |||||||||
Note 1 - Description of Business (Details) [Line Items] | |||||||||
Stockholders' Equity Note, Stock Split, Conversion Ratio | 4 | ||||||||
[1] | The condensed consolidated balance sheet as of December 31, 2014 has been derived from the audited consolidated financial statements as of that date. |
Note 2 - Summary of Significa51
Note 2 - Summary of Significant Accounting Policies (Details) | Nov. 12, 2015USD ($)$ / sharesshares | Nov. 02, 2015USD ($)$ / sharesshares | Oct. 13, 2015USD ($) | Aug. 27, 2015USD ($) | Jul. 31, 2015shares | Feb. 27, 2015 | Jan. 20, 2015$ / sharesshares | Jan. 16, 2015$ / sharesshares | Dec. 10, 2014USD ($)shares | Mar. 31, 2014USD ($) | Mar. 26, 2014USD ($)shares | Mar. 18, 2014USD ($)$ / sharesshares | Feb. 25, 2014USD ($)$ / sharesshares | Jan. 23, 2014USD ($) | Jan. 22, 2014USD ($) | Dec. 19, 2013USD ($)$ / sharesshares | Nov. 20, 2013USD ($) | Oct. 21, 2013USD ($) | Sep. 30, 2013USD ($)shares | Jan. 15, 2013USD ($) | Aug. 31, 2015 | Jun. 30, 2015USD ($) | Apr. 30, 2014$ / sharesshares | Apr. 17, 2014USD ($)shares | Apr. 16, 2014USD ($)$ / shares | Apr. 16, 2014$ / sharesshares | Mar. 31, 2014USD ($)shares | Mar. 18, 2014USD ($)$ / sharesshares | Feb. 28, 2014USD ($) | Feb. 26, 2014USD ($) | Feb. 25, 2014USD ($)$ / sharesshares | Dec. 31, 2013USD ($)$ / shares | Dec. 19, 2013USD ($)$ / sharesshares | Nov. 20, 2013USD ($) | Oct. 21, 2013USD ($) | Sep. 30, 2013USD ($)shares | Sep. 30, 2015USD ($)$ / shares | Mar. 31, 2014USD ($) | Apr. 10, 2015USD ($)$ / sharesshares | Jun. 30, 2015USD ($) | Sep. 30, 2015USD ($)$ / sharesshares | Sep. 30, 2014USD ($) | Dec. 31, 2014USD ($)$ / sharesshares | Dec. 31, 2013USD ($)$ / shares | Dec. 19, 2013USD ($)$ / shares | Dec. 31, 2010USD ($) | Aug. 11, 2014shares | Jul. 08, 2014USD ($) | Jul. 01, 2014USD ($) | Jun. 18, 2014USD ($) | Jun. 04, 2014USD ($) | Jun. 02, 2014USD ($) | May. 02, 2014USD ($) | Apr. 02, 2014USD ($) | Mar. 21, 2014shares | Mar. 02, 2014USD ($) | Feb. 02, 2014USD ($) | Jan. 27, 2014USD ($) | Jan. 02, 2014USD ($) | Dec. 02, 2013USD ($) | Nov. 25, 2013USD ($) | Nov. 02, 2013USD ($) | Aug. 30, 2013USD ($)shares | |
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Cash | $ 42,000 | $ 42,000 | $ 62,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Restructuring and Related Cost, Number of Positions Eliminated | 12 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Restructuring Charges | $ 0 | $ 3,000,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 650,000 | $ 520,000 | $ 650,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share) | $ / shares | $ 0.49 | $ 0.23 | $ 0.23 | $ 0.23 | $ 0.49 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Convertible, Conversion Price (in Dollars per share) | $ / shares | $ 0.02 | $ 0.02 | $ 0.02 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Convertible, Threshold Consecutive Trading Days | 20 days | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Convertible, Stock Price Trigger (in Dollars per share) | $ / shares | $ 0.04 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative Asset, Fair Value, Gross Liability | $ 243,889 | $ 243,889 | $ 243,889 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Embedded Derivative, Fair Value of Embedded Derivative Liability | $ 177,927 | $ 129,598 | [1] | $ 177,927 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Embedded Derivative, Gain (Loss) on Embedded Derivative, Net | (50,809) | 65,962 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Unamortized Discount | $ 101,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility, Initiation Date | Sep. 30, 2013 | Sep. 30, 2013 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility, Expiration Period | 1 year | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility, Maximum Borrowing Capacity | $ 500,000 | $ 500,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility, Collateral Fees, Amount | $ 5,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility, Administrative Fee, Percentage | 0.50% | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Prepayment Fee, Percent | 0.50% | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Long-term Line of Credit | $ 350,000 | $ 350,000 | 500,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Proceeds from Lines of Credit | $ 50,000 | $ 100,000 | $ 50,000 | $ 100,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Finite-Lived Intangible Assets, Net | 1,244,712 | $ 380,000 | $ 380,000 | 1,131,327 | [1] | 1,244,712 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amortization of Intangible Assets | 88,142 | $ 85,039 | 113,385 | 113,071 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Product Warranty Accrual, Current | 1,312,918 | $ 854,080 | $ 854,080 | 938,466 | [1] | 1,312,918 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Standard Product Warranty Accrual, Preexisting, Increase (Decrease) | (324,349) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Advertising Expense | 15,000 | 16,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Research and Development Expense | $ 178,000 | 243,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Number of Operating Segments | 2 | 2 | 2 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Securities Purchase Agreement Conversion of Convertible Notes Ownership Threshold | 9.99% | 9.99% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Common Stock, Subscription Period | 18 years | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Equity Purchase Agreement Initial Takedown Request Submitted Amount | $ 100,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Adjustments to Additional Paid in Capital, Stock Issued, Issuance Costs | $ 36,618 | 40,602 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Gains (Losses) on Extinguishment of Debt | $ 732,561 | 769,148 | 769,148 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Notes Issued | $ 160,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Cash Equivalents, at Carrying Value | $ 0 | 0 | $ 0 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Product Warranty Accrual, Preexisting, Increase (Decrease) | (81,000) | (81,000) | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Impairment of Intangible Assets (Excluding Goodwill) | 277,061 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Southridge Partners II, LP [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Commmon Stock, Equity Purchase Agreement, Committment To Be Purchased, Value | $ 5,000,000 | $ 5,000,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Common Stock, Subscription Period | 18 years | 18 years | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Common Stock, Shares Subscribed but Unissued (in Shares) | shares | 3,200,000 | 35,000,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Initial Take-Down Request, Amount | $ 300,000 | $ 100,000 | $ 100,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Proceeds from Issuance of Common Stock | $ 205,000 | $ 100,000 | $ 200,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Stock Issued During Period, Shares, New Issues (in Shares) | shares | 84,113,042 | 56,860,050 | 12,541,806 | 500,000 | 44,079,800 | 500,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Shares Issued, Price Per Share (in Dollars per share) | $ / shares | $ 0.0131 | $ 0.00361 | $ 0.02 | $ 0.02 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Registration Statement Common Stock Shares Registered (in Shares) | shares | 150,000,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Equity Purchase Agreement Initial Takedown Request Submitted Amount | $ 100,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Issuance Costs, Commitment Fee, Number of Securities (in Shares) | shares | 1,000,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Adjustments to Additional Paid in Capital, Stock Issued, Issuance Costs | $ 16,500 | $ 16,500 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Material and Workmanship [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Warranty Period | 5 years | 5 years | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Product Warranty Accrual, Current | $ 345,000 | $ 854,000 | $ 854,000 | $ 371,000 | $ 345,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Installation [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Standard Product Warranty Accrual, Preexisting, Increase (Decrease) | $ (324,000) | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Number of Operating Segments | 1 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Proceeds from Issuance of Common Stock | $ 205,000 | $ 780,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Stock Issued During Period, Shares, New Issues (in Shares) | shares | 56,860,050 | 53,781,201 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Shares Issued, Price Per Share (in Dollars per share) | $ / shares | $ 0.00361 | $ 0.013 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Subsequent Event [Member] | Southridge Partners II, LP [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Proceeds from Issuance of Common Stock | $ 1,100,000 | $ 100,000 | $ 100,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Stock Issued During Period, Shares, New Issues (in Shares) | shares | 84,113,042 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Shares Issued, Price Per Share (in Dollars per share) | $ / shares | $ 0.0131 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Registration Statement Common Stock Shares Registered (in Shares) | shares | 150,000,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Equity Purchase Agreement Initial Takedown Request Submitted Amount | $ 100,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
ASC Recap LLC [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Agreement with Party to Sell Prior Debt Owed to Creditors Amount of Prior Debt Owed | $ 3,700,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Market Value of Outstanding Debt Principal Percent | 25.00% | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Litigation Settlement, Amount | $ 250,000 | $ 250,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Extinguishment of Debt, Amount | $ 1,027,705 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Discounted Stock Issuance Price | 250.00% | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Settlement Price | 25.00% | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Gains (Losses) on Extinguishment of Debt | $ 769,148 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debt [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Class of Warrant or Right, Issued During Period (in Shares) | shares | 5,000,000 | 5,000,000 | 6,250,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share) | $ / shares | $ 0.02 | $ 0.02 | $ 0.02 | $ 0.02 | $ 0.02 | $ 0.02 | $ 0.02 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Class of Warrant or Right, Term of Warrants or Rights | 5 years | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in Shares) | shares | 7,500,000 | 7,500,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Interest Rate, Stated Percentage | 8.00% | 8.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Convertible, Conversion Price (in Dollars per share) | $ / shares | $ 0.02 | 0.02 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Convertible, Threshold Consecutive Trading Days | 20 days | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Convertible, Stock Price Trigger (in Dollars per share) | $ / shares | $ 0.04 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility, Repayment of Principle and Accrued Interest, Total, Percent | 120.00% | 120.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Derivative Asset, Fair Value, Gross Liability | $ 123,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Embedded Derivative, Fair Value of Embedded Derivative Liability | 178,000 | $ 178,000 | $ 178,000 | 178,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Embedded Derivative, Gain (Loss) on Embedded Derivative, Net | 41,000 | $ 51,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Conversion, Original Debt, Amount | 520,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Interest on Convertible Debt, Accrued and Converted | $ 50,531 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Conversion, Converted Instrument, Shares Issued (in Shares) | shares | 34,565,577 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Debt [Member] | Subsequent Event [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Interest Rate, Stated Percentage | 8.00% | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Term | 1 year | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Warrants in Connection with December 19, 2013 Convertible Note [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Class of Warrant or Right, Issued During Period (in Shares) | shares | 6,250,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Warrants in Connection with Feb. 25, 2014 Convertible Note [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Class of Warrant or Right, Issued During Period (in Shares) | shares | 5,000,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share) | $ / shares | $ 0.02 | $ 0.02 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Warrants in Connection with March 18, 2014 Convertible Note [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Class of Warrant or Right, Term of Warrants or Rights | 5 years | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in Shares) | shares | 7,500,000 | 7,500,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Warrants in Connection with December 2013 Convertible Debt [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Fair Value Assumptions, Expected Volatility Rate | 149.10% | 149.10% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Fair Value Assumptions, Risk Free Interest Rate | 0.70% | 0.70% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Fair Value Assumptions, Expected Term | 4 years 36 days | 4 years 36 days | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Unamortized Discount | $ 109,000 | $ 109,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Warrants in Connection with February 2014 Convertible Debt [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Fair Value Assumptions, Expected Volatility Rate | 169.10% | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Fair Value Assumptions, Risk Free Interest Rate | 0.70% | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Fair Value Assumptions, Expected Term | 4 years 36 days | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Unamortized Discount | $ 101,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Warrants in Connection with March 2014 Convertible Debt [Member | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Fair Value Assumptions, Expected Volatility Rate | 168.80% | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Fair Value Assumptions, Risk Free Interest Rate | 0.80% | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Fair Value Assumptions, Expected Term | 4 years 36 days | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Unamortized Discount | $ 154,000 | $ 154,000 | $ 154,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Patents [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Finite-Lived Intangible Assets, Remaining Amortization Period | 9 years 3 months | 10 years | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Finite-Lived Intangible Assets, Net | $ 1,100,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Finite-Lived Intangible Assets, Accumulated Amortization | $ 314,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Finite-Lived Intangible Asset, Useful Life | 17 years | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Amortization of Intangible Assets | $ 113,000 | 113,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months | 113,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Other Finite-Lived Intangible Assets, Gross | $ 141,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Impairment of Intangible Assets (Excluding Goodwill) | $ 277,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Minimum [Member] | Solar Panels and Inverters [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Warranty Period | 15 years | 15 years | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Minimum [Member] | Installation [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Warranty Period | 5 years | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Minimum [Member] | Defective Products [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Warranty Period | 5 years | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Maximum [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility, Administrative Fee, Amount | $ 500 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Common Stock, Subscription Period | 18 months | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Maximum [Member] | Southridge Partners II, LP [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Initial Take-Down Request, Amount | $ 125,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Common Stock, Value, Subscriptions | $ 5,000,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Maximum [Member] | Solar Panels and Inverters [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Warranty Period | 25 years | 25 years | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Maximum [Member] | Installation [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Warranty Period | 10 years | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Maximum [Member] | Defective Products [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Warranty Period | 25 years | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Series D Preferred Stock [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Preferred Stock, Shares Issued (in Shares) | shares | 930 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Series D Preferred Stock [Member] | Securities Pledged as Collateral [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Preferred Stock, Shares Issued (in Shares) | shares | 50 | 50 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Upon Effectiveness of Registration Statement [Member] | Southridge Partners II, LP [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Stock Issued During Period, Shares, New Issues (in Shares) | shares | 500,000 | 500,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Shares Issued, Price Per Share (in Dollars per share) | $ / shares | $ 0.0169 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
First Draw Down Notice [Member] | Southridge Partners II, LP [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Stock Issued During Period, Shares, New Issues (in Shares) | shares | 500,000 | 500,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Shares Issued, Price Per Share (in Dollars per share) | $ / shares | $ 0.0161 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Advances [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Interest Rate, Stated Percentage | 12.00% | 12.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Advances [Member] | Minimum [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Monthly Interest Expense, Debt | $ 500 | $ 500 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Note Payable [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Interest Rate, Stated Percentage | 8.00% | 8.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Convertible, Conversion Price (in Dollars per share) | $ / shares | $ 0.02 | $ 0.02 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Conversion, Original Debt, Amount | $ 940,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Interest on Convertible Debt, Accrued and Converted | $ 68,319 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Conversion, Converted Instrument, Shares Issued (in Shares) | shares | 50,439,751 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Matures October 31, 2014 [Member] | Convertible Note Payable [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 30,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Matures November 30, 2014 [Member] | Convertible Note Payable [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 30,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Matures February 28, 2015 [Member] | Convertible Note Payable [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 30,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Matures January 31, 2015 [Member] | Convertible Note Payable [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 30,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Matures December 31, 2014 [Member] | Convertible Note Payable [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 30,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Matures Between October 31, 2014 And February 28, 2015 [Member] | Convertible Note Payable [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 150,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Matures March 31, 2015 [Member] | Convertible Note Payable [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 20,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Matures April 30, 2015 [Member] | Convertible Note Payable [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 20,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Matures May 31, 2015 [Member] | Convertible Note Payable [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 20,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Matures Between March 31, 2015 and May 31, 2015 [Member] | Convertible Note Payable [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 60,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Matures June 30, 2015 [Member] | Convertible Note Payable [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 10,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Accounts Receivable [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility, Maximum Borrowing Capacity | $ 200,000 | $ 200,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Line Of Credit Facility, Maximum Borrowing Capacity, Percentage | 80.00% | 80.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Raw Materials [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Line Of Credit Facility, Maximum Borrowing Capacity, Percentage | 50.00% | 50.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Finished Goods [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Line Of Credit Facility, Maximum Borrowing Capacity, Percentage | 65.00% | 65.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Cash [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Line Of Credit Facility, Maximum Borrowing Capacity, Percentage | 95.00% | 95.00% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Aggregate, Cash, Raw Material, and Finished Goods [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility, Maximum Borrowing Capacity | $ 300,000 | $ 300,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Settled Litigation [Member] | ASC Recap LLC [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Shares Issued, Price Per Share (in Dollars per share) | $ / shares | $ 0.031 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Stock Issued During Period, Shares, Other (in Shares) | shares | 8,079,800 | 8,079,800 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
DLA Piper LLP US [Member] | Settled for Payable [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Conversion, Original Debt, Amount | $ 957,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Notes Issued | $ 225,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Gains (Losses) on Restructuring of Debt | $ 733,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Notes Maturing on August 29, 2015 [Member] | Convertible Debt [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 200,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Notes Maturing on November 25, 2013 [Member] | Convertible Debt [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 200,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Notes Maturing on December 19, 2013 [Member] | Convertible Debt [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 250,000 | $ 250,000 | $ 250,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Notes Maturing on January 27, 2016 [Member] | Convertible Debt [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 100,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Notes Maturing on February 25, 2016 [Member] | Convertible Debt [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 200,000 | $ 200,000 | $ 200,000 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Notes Maturing on March 18, 2016 [Member] | Convertible Debt [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 300,000 | $ 300,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Convertible Notes Maturing on December 19, 2015 [Member] | Convertible Debt [Member] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 250,000 | $ 250,000 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
[1] | The condensed consolidated balance sheet as of December 31, 2014 has been derived from the audited consolidated financial statements as of that date. |
Note 2 - Summary of Significa52
Note 2 - Summary of Significant Accounting Policies (Details) - Estimated Useful Lives Summary | 12 Months Ended |
Dec. 31, 2014 | |
Leasehold Improvements [Member] | |
Note 2 - Summary of Significant Accounting Policies (Details) - Estimated Useful Lives Summary [Line Items] | |
Property and Equipment | 2 years |
Minimum [Member] | Office Equipment [Member] | |
Note 2 - Summary of Significant Accounting Policies (Details) - Estimated Useful Lives Summary [Line Items] | |
Property and Equipment | 2 years |
Minimum [Member] | Vehicles [Member] | |
Note 2 - Summary of Significant Accounting Policies (Details) - Estimated Useful Lives Summary [Line Items] | |
Property and Equipment | 3 years |
Maximum [Member] | Office Equipment [Member] | |
Note 2 - Summary of Significant Accounting Policies (Details) - Estimated Useful Lives Summary [Line Items] | |
Property and Equipment | 5 years |
Maximum [Member] | Vehicles [Member] | |
Note 2 - Summary of Significant Accounting Policies (Details) - Estimated Useful Lives Summary [Line Items] | |
Property and Equipment | 5 years |
Note 2 - Summary of Significa53
Note 2 - Summary of Significant Accounting Policies (Details) - Liability for Manufacturing Warranty - USD ($) | 9 Months Ended | 12 Months Ended | |
Sep. 30, 2015 | Dec. 31, 2014 | Dec. 31, 2013 | |
Liability for Manufacturing Warranty [Abstract] | |||
Beginning accrued warranty balance | $ 938,466 | $ 1,312,918 | $ 1,372,342 |
Reduction for labor payments and claims made under the warranty | (107,669) | (75,966) | (79,134) |
Accruals related to warranties issued during the period | 23,283 | 25,863 | 19,710 |
Adjustment to warranty liability for discontinued operations | (324,349) | ||
Ending accrued warranty balance | $ 854,080 | $ 938,466 | $ 1,312,918 |
Note 2 - Summary of Significa54
Note 2 - Summary of Significant Accounting Policies (Details) - Computation of Basic and Diluted Net Loss Per Share - USD ($) | 3 Months Ended | 9 Months Ended | 12 Months Ended | |||
Sep. 30, 2015 | Sep. 30, 2014 | Sep. 30, 2015 | Sep. 30, 2014 | Dec. 31, 2014 | Dec. 31, 2013 | |
Numerator: | ||||||
Net loss | $ (720,353) | $ (570,551) | $ (2,072,548) | $ (1,271,934) | $ (1,852,301) | $ (2,830,047) |
Preferred deemed dividend and preferred stock dividend | (83) | (18,927) | (18,927) | (1,028,609) | ||
Less: Net loss allocated to participating securities | $ 598 | $ 6 | $ 5,973 | 6,005 | 12,503 | |
$ (1,865,223) | $ (3,846,153) | |||||
Denominator: | ||||||
Weighted-average shares outstanding (in Shares) | 416,495,549 | 240,593,277 | 383,035,331 | 189,005,946 | 204,471,018 | 69,477,915 |
Weighted-average unvested restricted shares outstanding (in Shares) | 251,969 | 1,095 | 874,811 | (656,121) | (306,958) | |
Denominator for basic net loss per share (in Shares) | 416,495,549 | 240,341,308 | 383,034,236 | 188,131,135 | 203,814,897 | 69,170,957 |
Basic net loss per share attributable to common stockholders (in Dollars per share) | $ 0 | $ 0 | $ (0.01) | $ (0.01) | $ (0.01) | $ (0.06) |
Note 2 - Summary of Significa55
Note 2 - Summary of Significant Accounting Policies (Details) - Antidilutive Securities - shares | 9 Months Ended | 12 Months Ended | |
Sep. 30, 2015 | Dec. 31, 2014 | Dec. 31, 2013 | |
Equity Option [Member] | |||
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] | |||
Securities | 37,034,483 | 5,368,233 | |
Restricted Stock [Member] | |||
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] | |||
Securities | 0 | 7,186 | 1,890,952 |
Warrant [Member] | |||
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] | |||
Securities | 22,148,045 | 22,148,045 | 9,648,045 |
Preferred Stock - Convertible [Member] | |||
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] | |||
Securities | 68,353,582 |
Note 3 - Discontinued Operati56
Note 3 - Discontinued Operations (Details) - USD ($) | Jan. 15, 2013 | Dec. 31, 2014 | Mar. 31, 2011 | Sep. 30, 2015 | Dec. 31, 2014 | Dec. 31, 2010 |
Discontinued Operations and Disposal Groups [Abstract] | ||||||
Restructuring Charges | $ 0 | $ 3,000,000 | ||||
Severance Costs | 765,000 | |||||
Inventory Write-down | $ 369,586 | 948,000 | ||||
Impairment of Leasehold | 307,000 | |||||
Goodwill, Impairment Loss | 299,000 | |||||
Impairment of Long-Lived Assets to be Disposed of | 290,000 | |||||
Other Asset Impairment Charges | 367,000 | |||||
Discontinued Operation, Income (Loss) from Discontinued Operation During Phase-out Period, Net of Tax | $ (6,500,000) | |||||
Standard Product Warranty Accrual, Preexisting, Increase (Decrease) | $ (324,349) | |||||
Escrow Deposit | $ 200,000 | |||||
Escrow Deposit Disbursements | $ 40,000 | |||||
Escrow Deposit Returned | $ 110,000 | $ 110,000 |
Note 4 - Accounts Receivable (D
Note 4 - Accounts Receivable (Details) - Accounts Receivable - USD ($) | Sep. 30, 2015 | Dec. 31, 2014 | Dec. 31, 2013 | |
Accounts Receivable [Abstract] | ||||
Trade accounts | $ 90,603 | $ 154,172 | $ 575,375 | |
Less: Allowance for bad debts | (20,215) | (24,882) | (2,899) | |
Less: Allowance for returns | (10,834) | (4,953) | ||
$ 70,388 | $ 118,456 | [1] | $ 567,523 | |
[1] | The condensed consolidated balance sheet as of December 31, 2014 has been derived from the audited consolidated financial statements as of that date. |
Note 4 - Accounts Receivable 58
Note 4 - Accounts Receivable (Details) - Allowance for Doubtful Accounts - USD ($) | 9 Months Ended | 12 Months Ended | ||
Sep. 30, 2015 | Sep. 30, 2014 | Dec. 31, 2014 | Dec. 31, 2013 | |
Allowance for Doubtful Accounts [Abstract] | ||||
Balance at Beginning of Period | $ 24,882 | $ 2,899 | $ 2,899 | $ 108,750 |
Provisions, net | (4,672) | $ 4,492 | 36,763 | 92,224 |
Balance at End of Period | 20,215 | 24,882 | 2,899 | |
Write-Off/Recovery | $ 5 | $ (14,780) | $ (198,075) |
Note 5 - Inventory (Details)
Note 5 - Inventory (Details) - USD ($) | 9 Months Ended | 12 Months Ended |
Sep. 30, 2015 | Dec. 31, 2010 | |
Inventory Disclosure [Abstract] | ||
Inventory Write-down | $ 369,586 | $ 948,000 |
Write Off of Obsolete Inventory | $ 214,000 | |
Write-off of Obsolete Inventory as Percentage of Revenue | 103.50% |
Note 5 - Inventory (Details) -
Note 5 - Inventory (Details) - Inventory Schedule - USD ($) | Sep. 30, 2015 | Dec. 31, 2014 | Dec. 31, 2013 | |
Inventory Schedule [Abstract] | ||||
Finished goods | $ 183,175 | $ 669,706 | $ 654,970 | |
Work in process | 1,050 | 58,666 | 131,666 | |
$ 184,225 | $ 728,372 | [1] | $ 786,636 | |
[1] | The condensed consolidated balance sheet as of December 31, 2014 has been derived from the audited consolidated financial statements as of that date. |
Note 6 - Prepaid Expenses and61
Note 6 - Prepaid Expenses and Other Current Assets (Details) - Prepaid Expenses and Other Current Assets - USD ($) | Sep. 30, 2015 | Dec. 31, 2014 | Dec. 31, 2013 | |
Prepaid Expenses and Other Current Assets [Abstract] | ||||
Prepaid insurance | $ 116,243 | $ 152,812 | ||
Prepaid - other | 46,471 | 68,906 | ||
Vendor deposits | 117,352 | 95,792 | ||
$ 80,061 | $ 280,066 | [1] | $ 317,510 | |
[1] | The condensed consolidated balance sheet as of December 31, 2014 has been derived from the audited consolidated financial statements as of that date. |
Note 7 - Property and Equipme62
Note 7 - Property and Equipment, Net (Details) - USD ($) | 3 Months Ended | 9 Months Ended | 12 Months Ended | |||
Sep. 30, 2015 | Sep. 30, 2014 | Sep. 30, 2015 | Sep. 30, 2014 | Dec. 31, 2014 | Dec. 31, 2013 | |
Property, Plant and Equipment [Abstract] | ||||||
Depreciation | $ 0 | $ 3,000 | $ 699 | $ 11,291 | $ 13,155 | $ 33,023 |
Note 7 - Property and Equipme63
Note 7 - Property and Equipment, Net (Details) - Property and Equipment, Net - USD ($) | Sep. 30, 2015 | Dec. 31, 2014 | Dec. 31, 2013 | |
Property, Plant and Equipment [Line Items] | ||||
Property and equipment, gross | $ 31,493 | $ 577,321 | $ 577,321 | |
Less: Accumulated depreciation and amortization | (31,493) | (576,622) | (563,467) | |
699 | [1] | 13,854 | ||
Office Equipment [Member] | ||||
Property, Plant and Equipment [Line Items] | ||||
Property and equipment, gross | 13,500 | 436,051 | 436,051 | |
Leasehold Improvements [Member] | ||||
Property, Plant and Equipment [Line Items] | ||||
Property and equipment, gross | 123,278 | 123,278 | ||
Vehicles [Member] | ||||
Property, Plant and Equipment [Line Items] | ||||
Property and equipment, gross | $ 17,993 | $ 17,992 | $ 17,992 | |
[1] | The condensed consolidated balance sheet as of December 31, 2014 has been derived from the audited consolidated financial statements as of that date. |
Note 8 - Accrued Liabilities (D
Note 8 - Accrued Liabilities (Details) - Accrued Liabilities - USD ($) | Sep. 30, 2015 | Dec. 31, 2014 | Dec. 31, 2013 | |
Accrued Liabilities [Abstract] | ||||
Accrued salaries, wages, benefits and bonus | $ 45,886 | $ 45,586 | $ 45,456 | |
Sales tax payable | 5,277 | 662 | 4,409 | |
Customer deposit payable | 1,434 | 41,265 | 580 | |
Accrued interest | 44,214 | 5,683 | 6,288 | |
Other accrued liabilities | 20,370 | 11,033 | 32,997 | |
$ 135,231 | $ 104,229 | [1] | $ 89,730 | |
[1] | The condensed consolidated balance sheet as of December 31, 2014 has been derived from the audited consolidated financial statements as of that date. |
Note 9 - Convertible Notes Pa65
Note 9 - Convertible Notes Payable and Credit Facility (Details) - USD ($) | Feb. 27, 2015 | Mar. 18, 2014 | Feb. 25, 2014 | Nov. 20, 2013 | Oct. 21, 2013 | Sep. 30, 2013 | Mar. 31, 2014 | Mar. 18, 2014 | Feb. 28, 2014 | Feb. 25, 2014 | Dec. 31, 2013 | Dec. 19, 2013 | Nov. 20, 2013 | Oct. 21, 2013 | Sep. 30, 2013 | Mar. 31, 2014 | Sep. 30, 2015 | Dec. 31, 2014 | Dec. 31, 2013 | Dec. 19, 2013 | Oct. 31, 2015 | Aug. 31, 2015 | Jul. 01, 2014 | Jun. 02, 2014 | Jun. 01, 2014 | May. 02, 2014 | May. 01, 2014 | Apr. 02, 2014 | Apr. 01, 2014 | Mar. 02, 2014 | Mar. 01, 2014 | Feb. 02, 2014 | Feb. 01, 2014 | Jan. 27, 2014 | Jan. 02, 2014 | Jan. 01, 2014 | Dec. 02, 2013 | Dec. 01, 2013 | Nov. 25, 2013 | Nov. 02, 2013 | Nov. 01, 2013 | Aug. 30, 2013 |
Note 9 - Convertible Notes Payable and Credit Facility (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 650,000 | $ 520,000 | $ 650,000 | |||||||||||||||||||||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share) | $ 0.49 | $ 0.23 | $ 0.23 | $ 0.49 | ||||||||||||||||||||||||||||||||||||||
Debt Instrument, Convertible, Conversion Price (in Dollars per share) | $ 0.02 | $ 0.02 | ||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Convertible, Threshold Consecutive Trading Days | 20 days | |||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Convertible, Stock Price Trigger (in Dollars per share) | $ 0.04 | |||||||||||||||||||||||||||||||||||||||||
Derivative Asset, Fair Value, Gross Liability | $ 243,889 | $ 243,889 | ||||||||||||||||||||||||||||||||||||||||
Embedded Derivative, Gain (Loss) on Embedded Derivative, Net | $ (50,809) | $ 65,962 | ||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Unamortized Discount | $ 101,000 | |||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility, Initiation Date | Sep. 30, 2013 | Sep. 30, 2013 | ||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility, Maximum Borrowing Capacity | $ 500,000 | $ 500,000 | ||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility, Collateral Fees, Amount | $ 5,000 | |||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility, Administrative Fee, Percentage | 0.50% | |||||||||||||||||||||||||||||||||||||||||
Prepayment Fee, Percent | 0.50% | |||||||||||||||||||||||||||||||||||||||||
Long-term Line of Credit | $ 350,000 | $ 350,000 | 500,000 | |||||||||||||||||||||||||||||||||||||||
Proceeds from Lines of Credit | $ 50,000 | $ 100,000 | $ 50,000 | $ 100,000 | ||||||||||||||||||||||||||||||||||||||
Convertible Notes Payable | $ 442,084 | 373,499 | 442,084 | |||||||||||||||||||||||||||||||||||||||
Interest Payable, Current | 6,288 | $ 44,214 | 5,683 | 6,288 | ||||||||||||||||||||||||||||||||||||||
Share Price (in Dollars per share) | $ 0.0155 | |||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Convertible, Beneficial Conversion Feature | $ 500,000 | |||||||||||||||||||||||||||||||||||||||||
Amortization of Debt Discount (Premium) | $ 258,379 | |||||||||||||||||||||||||||||||||||||||||
Series D Preferred Stock [Member] | ||||||||||||||||||||||||||||||||||||||||||
Note 9 - Convertible Notes Payable and Credit Facility (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||
Preferred Stock, Shares Issued (in Shares) | 930 | |||||||||||||||||||||||||||||||||||||||||
Convertible Notes Payable | $ 200,000 | |||||||||||||||||||||||||||||||||||||||||
Securities Pledged as Collateral [Member] | Series D Preferred Stock [Member] | ||||||||||||||||||||||||||||||||||||||||||
Note 9 - Convertible Notes Payable and Credit Facility (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||
Preferred Stock, Shares Issued (in Shares) | 50 | 50 | ||||||||||||||||||||||||||||||||||||||||
Advances [Member] | ||||||||||||||||||||||||||||||||||||||||||
Note 9 - Convertible Notes Payable and Credit Facility (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Interest Rate, Stated Percentage | 12.00% | 12.00% | ||||||||||||||||||||||||||||||||||||||||
Convertible Notes Payable [Member] | ||||||||||||||||||||||||||||||||||||||||||
Note 9 - Convertible Notes Payable and Credit Facility (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 10,000 | |||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Interest Rate, Stated Percentage | 8.00% | 8.00% | 8.00% | |||||||||||||||||||||||||||||||||||||||
Debt Instrument, Convertible, Conversion Price (in Dollars per share) | $ 0.02 | $ 0.02 | $ 0.02 | |||||||||||||||||||||||||||||||||||||||
Debt Conversion, Original Debt, Amount | 940,000 | |||||||||||||||||||||||||||||||||||||||||
Interest on Convertible Debt, Accrued and Converted | $ 68,319 | |||||||||||||||||||||||||||||||||||||||||
Debt Conversion, Converted Instrument, Shares Issued (in Shares) | 50,439,751 | |||||||||||||||||||||||||||||||||||||||||
Convertible Debt [Member] | ||||||||||||||||||||||||||||||||||||||||||
Note 9 - Convertible Notes Payable and Credit Facility (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Interest Rate, Stated Percentage | 8.00% | |||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Convertible, Conversion Price (in Dollars per share) | $ 0.01 | $ 0.005 | $ 0.01 | |||||||||||||||||||||||||||||||||||||||
Debt Instrument, Term | 1 year | |||||||||||||||||||||||||||||||||||||||||
Convertible Notes Payable | $ 400,000 | |||||||||||||||||||||||||||||||||||||||||
Interest Payable, Current | 21,000 | |||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Convertible, Beneficial Conversion Feature | $ 275,000 | |||||||||||||||||||||||||||||||||||||||||
Beneficial Conversion Feature Amortization Period | 12 months | |||||||||||||||||||||||||||||||||||||||||
Amortization of Debt Discount (Premium) | $ 183,000 | |||||||||||||||||||||||||||||||||||||||||
Matures November 30, 2014 [Member] | Convertible Notes Payable [Member] | ||||||||||||||||||||||||||||||||||||||||||
Note 9 - Convertible Notes Payable and Credit Facility (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 30,000 | $ 30,000 | ||||||||||||||||||||||||||||||||||||||||
Matures December 31, 2014 [Member] | Convertible Notes Payable [Member] | ||||||||||||||||||||||||||||||||||||||||||
Note 9 - Convertible Notes Payable and Credit Facility (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 30,000 | $ 30,000 | ||||||||||||||||||||||||||||||||||||||||
Matures January 31, 2015 [Member] | Convertible Notes Payable [Member] | ||||||||||||||||||||||||||||||||||||||||||
Note 9 - Convertible Notes Payable and Credit Facility (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 30,000 | $ 30,000 | ||||||||||||||||||||||||||||||||||||||||
Matures February 28, 2015 [Member] | Convertible Notes Payable [Member] | ||||||||||||||||||||||||||||||||||||||||||
Note 9 - Convertible Notes Payable and Credit Facility (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 30,000 | $ 30,000 | ||||||||||||||||||||||||||||||||||||||||
Matures October 31, 2014 [Member] | Convertible Notes Payable [Member] | ||||||||||||||||||||||||||||||||||||||||||
Note 9 - Convertible Notes Payable and Credit Facility (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 30,000 | $ 30,000 | ||||||||||||||||||||||||||||||||||||||||
Matures Between October 31, 2014 And February 28, 2015 [Member] | Convertible Notes Payable [Member] | ||||||||||||||||||||||||||||||||||||||||||
Note 9 - Convertible Notes Payable and Credit Facility (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 150,000 | $ 150,000 | ||||||||||||||||||||||||||||||||||||||||
Matures March 31, 2015 [Member] | Convertible Notes Payable [Member] | ||||||||||||||||||||||||||||||||||||||||||
Note 9 - Convertible Notes Payable and Credit Facility (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 20,000 | $ 20,000 | ||||||||||||||||||||||||||||||||||||||||
Matures April 30, 2015 [Member] | Convertible Notes Payable [Member] | ||||||||||||||||||||||||||||||||||||||||||
Note 9 - Convertible Notes Payable and Credit Facility (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 20,000 | $ 20,000 | ||||||||||||||||||||||||||||||||||||||||
Matures May 31, 2015 [Member] | Convertible Notes Payable [Member] | ||||||||||||||||||||||||||||||||||||||||||
Note 9 - Convertible Notes Payable and Credit Facility (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 20,000 | $ 20,000 | ||||||||||||||||||||||||||||||||||||||||
Matures Between February 28, 2015 And May 31, 2015 [Member] | Convertible Notes Payable [Member] | ||||||||||||||||||||||||||||||||||||||||||
Note 9 - Convertible Notes Payable and Credit Facility (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 60,000 | $ 60,000 | ||||||||||||||||||||||||||||||||||||||||
Matures June 30, 2015 [Member] | Convertible Notes Payable [Member] | ||||||||||||||||||||||||||||||||||||||||||
Note 9 - Convertible Notes Payable and Credit Facility (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 10,000 | |||||||||||||||||||||||||||||||||||||||||
Accounts Receivable [Member] | ||||||||||||||||||||||||||||||||||||||||||
Note 9 - Convertible Notes Payable and Credit Facility (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility, Maximum Borrowing Capacity | $ 200,000 | $ 200,000 | ||||||||||||||||||||||||||||||||||||||||
Line Of Credit Facility, Maximum Borrowing Capacity, Percentage | 80.00% | 80.00% | ||||||||||||||||||||||||||||||||||||||||
Raw Materials [Member] | ||||||||||||||||||||||||||||||||||||||||||
Note 9 - Convertible Notes Payable and Credit Facility (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||
Line Of Credit Facility, Maximum Borrowing Capacity, Percentage | 50.00% | 50.00% | ||||||||||||||||||||||||||||||||||||||||
Finished Goods [Member] | ||||||||||||||||||||||||||||||||||||||||||
Note 9 - Convertible Notes Payable and Credit Facility (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||
Line Of Credit Facility, Maximum Borrowing Capacity, Percentage | 65.00% | 65.00% | ||||||||||||||||||||||||||||||||||||||||
Cash [Member] | ||||||||||||||||||||||||||||||||||||||||||
Note 9 - Convertible Notes Payable and Credit Facility (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||
Line Of Credit Facility, Maximum Borrowing Capacity, Percentage | 95.00% | 95.00% | ||||||||||||||||||||||||||||||||||||||||
Aggregate, Cash, Raw Material, and Finished Goods [Member] | ||||||||||||||||||||||||||||||||||||||||||
Note 9 - Convertible Notes Payable and Credit Facility (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility, Maximum Borrowing Capacity | $ 300,000 | $ 300,000 | ||||||||||||||||||||||||||||||||||||||||
Convertible Debt [Member] | ||||||||||||||||||||||||||||||||||||||||||
Note 9 - Convertible Notes Payable and Credit Facility (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||
Class of Warrant or Right, Issued During Period (in Shares) | 5,000,000 | 5,000,000 | 6,250,000 | |||||||||||||||||||||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share) | $ 0.02 | $ 0.02 | $ 0.02 | $ 0.02 | $ 0.02 | $ 0.02 | ||||||||||||||||||||||||||||||||||||
Class of Warrant or Right, Term of Warrants or Rights | 5 years | |||||||||||||||||||||||||||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in Shares) | 7,500,000 | 7,500,000 | ||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Interest Rate, Stated Percentage | 8.00% | 8.00% | ||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Convertible, Conversion Price (in Dollars per share) | $ 0.02 | $ 0.02 | ||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Convertible, Threshold Consecutive Trading Days | 20 days | |||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Convertible, Stock Price Trigger (in Dollars per share) | $ 0.04 | |||||||||||||||||||||||||||||||||||||||||
Debt Conversion, Original Debt, Amount | 520,000 | |||||||||||||||||||||||||||||||||||||||||
Interest on Convertible Debt, Accrued and Converted | $ 50,531 | |||||||||||||||||||||||||||||||||||||||||
Debt Conversion, Converted Instrument, Shares Issued (in Shares) | 34,565,577 | |||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility, Repayment of Principle and Accrued Interest, Total, Percent | 120.00% | 120.00% | ||||||||||||||||||||||||||||||||||||||||
Derivative Asset, Fair Value, Gross Liability | $ 123,000 | |||||||||||||||||||||||||||||||||||||||||
Embedded Derivative, Gain (Loss) on Embedded Derivative, Net | $ 41,000 | 51,000 | ||||||||||||||||||||||||||||||||||||||||
Interest Payable, Current | $ 7,707 | 28,284 | $ 7,707 | |||||||||||||||||||||||||||||||||||||||
Convertible Debt [Member] | Subsequent Event [Member] | ||||||||||||||||||||||||||||||||||||||||||
Note 9 - Convertible Notes Payable and Credit Facility (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Interest Rate, Stated Percentage | 8.00% | |||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Term | 1 year | |||||||||||||||||||||||||||||||||||||||||
Convertible Debt [Member] | Adjustment to the Fair Value of Embedded Derivatives [Member] | ||||||||||||||||||||||||||||||||||||||||||
Note 9 - Convertible Notes Payable and Credit Facility (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||
Derivative Asset, Fair Value, Gross Liability | $ 178,000 | |||||||||||||||||||||||||||||||||||||||||
Convertible Debt [Member] | Convertible Notes Maturing on August 29, 2015 [Member] | ||||||||||||||||||||||||||||||||||||||||||
Note 9 - Convertible Notes Payable and Credit Facility (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 200,000 | |||||||||||||||||||||||||||||||||||||||||
Convertible Debt [Member] | Convertible Notes Maturing on November 25, 2015 [Member] | ||||||||||||||||||||||||||||||||||||||||||
Note 9 - Convertible Notes Payable and Credit Facility (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 200,000 | |||||||||||||||||||||||||||||||||||||||||
Convertible Debt [Member] | Convertible Notes Maturing on December 19, 2015 [Member] | ||||||||||||||||||||||||||||||||||||||||||
Note 9 - Convertible Notes Payable and Credit Facility (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 250,000 | $ 250,000 | ||||||||||||||||||||||||||||||||||||||||
Convertible Debt [Member] | Convertible Notes Maturing on January 27, 2016 [Member] | ||||||||||||||||||||||||||||||||||||||||||
Note 9 - Convertible Notes Payable and Credit Facility (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 100,000 | |||||||||||||||||||||||||||||||||||||||||
Convertible Debt [Member] | Convertible Notes Maturing on February 25, 2016 [Member] | ||||||||||||||||||||||||||||||||||||||||||
Note 9 - Convertible Notes Payable and Credit Facility (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 200,000 | $ 200,000 | ||||||||||||||||||||||||||||||||||||||||
Convertible Debt [Member] | Convertible Notes Maturing on March 18, 2016 [Member] | ||||||||||||||||||||||||||||||||||||||||||
Note 9 - Convertible Notes Payable and Credit Facility (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Face Amount | $ 300,000 | $ 300,000 | ||||||||||||||||||||||||||||||||||||||||
Warrants in Connection with December 2013 Convertible Debt [Member] | ||||||||||||||||||||||||||||||||||||||||||
Note 9 - Convertible Notes Payable and Credit Facility (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||
Fair Value Assumptions, Expected Volatility Rate | 149.10% | 149.10% | ||||||||||||||||||||||||||||||||||||||||
Fair Value Assumptions, Risk Free Interest Rate | 0.70% | 0.70% | ||||||||||||||||||||||||||||||||||||||||
Fair Value Assumptions, Expected Term | 4 years 36 days | 4 years 36 days | ||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Unamortized Discount | $ 109,000 | $ 109,000 | ||||||||||||||||||||||||||||||||||||||||
Warrants in Connection with February 2014 Convertible Debt [Member] | ||||||||||||||||||||||||||||||||||||||||||
Note 9 - Convertible Notes Payable and Credit Facility (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||
Fair Value Assumptions, Expected Volatility Rate | 169.10% | |||||||||||||||||||||||||||||||||||||||||
Fair Value Assumptions, Risk Free Interest Rate | 0.70% | |||||||||||||||||||||||||||||||||||||||||
Fair Value Assumptions, Expected Term | 4 years 36 days | |||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Unamortized Discount | $ 101,000 | |||||||||||||||||||||||||||||||||||||||||
Warrants in Connection with March 2014 Convertible Debt [Member | ||||||||||||||||||||||||||||||||||||||||||
Note 9 - Convertible Notes Payable and Credit Facility (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||
Fair Value Assumptions, Expected Volatility Rate | 168.80% | |||||||||||||||||||||||||||||||||||||||||
Fair Value Assumptions, Risk Free Interest Rate | 0.80% | |||||||||||||||||||||||||||||||||||||||||
Fair Value Assumptions, Expected Term | 4 years 36 days | |||||||||||||||||||||||||||||||||||||||||
Debt Instrument, Unamortized Discount | $ 154,000 | $ 154,000 | ||||||||||||||||||||||||||||||||||||||||
Minimum [Member] | Advances [Member] | ||||||||||||||||||||||||||||||||||||||||||
Note 9 - Convertible Notes Payable and Credit Facility (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||
Monthly Interest Expense, Debt | $ 500 | 500 | ||||||||||||||||||||||||||||||||||||||||
Maximum [Member] | ||||||||||||||||||||||||||||||||||||||||||
Note 9 - Convertible Notes Payable and Credit Facility (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||||||||
Line of Credit Facility, Administrative Fee, Amount | $ 500 |
Note 9 - Convertible Notes Pa66
Note 9 - Convertible Notes Payable and Credit Facility (Details) - Convertible Notes Payable - USD ($) | Sep. 30, 2015 | Dec. 31, 2014 | Dec. 31, 2013 | |
Note 9 - Convertible Notes Payable and Credit Facility (Details) - Convertible Notes Payable [Line Items] | ||||
Convertible notes payable | $ 520,000 | $ 650,000 | ||
Less: Derivative liability | (129,598) | (177,927) | ||
Less: Relative fair value of warrants | (170,767) | (53,623) | ||
Accreted interest | 79,358 | 21,889 | ||
Accrued interest | $ 44,214 | 5,683 | 6,288 | |
Convertible notes payable, net | 373,499 | 442,084 | ||
Less current portion | (30,000) | (60,000) | ||
343,499 | [1] | 382,084 | ||
Convertible Debt [Member] | ||||
Note 9 - Convertible Notes Payable and Credit Facility (Details) - Convertible Notes Payable [Line Items] | ||||
Accrued interest | 28,284 | 7,707 | ||
Financial Advisory Services Fees [Member] | ||||
Note 9 - Convertible Notes Payable and Credit Facility (Details) - Convertible Notes Payable [Line Items] | ||||
Convertible notes payable | 10,000 | 60,000 | ||
Less: Derivative liability | $ (93,376) | $ (243,889) | ||
[1] | The condensed consolidated balance sheet as of December 31, 2014 has been derived from the audited consolidated financial statements as of that date. |
Note 10 - Long-term Debt (Detai
Note 10 - Long-term Debt (Details) | Dec. 31, 2014USD ($) |
Convertible Debt [Member] | |
Note 10 - Long-term Debt (Details) [Line Items] | |
Long-term Debt, Gross | $ 500,000 |
Note 11 - Stockholders' Equity
Note 11 - Stockholders' Equity (Details) - USD ($) | Nov. 12, 2015 | Nov. 02, 2015 | Oct. 13, 2015 | Aug. 27, 2015 | Jul. 31, 2015 | Jan. 20, 2015 | Jan. 16, 2015 | Dec. 10, 2014 | Mar. 31, 2014 | Mar. 26, 2014 | Jan. 23, 2014 | Apr. 30, 2014 | Apr. 17, 2014 | Apr. 16, 2014 | Apr. 16, 2014 | Mar. 31, 2014 | Feb. 26, 2014 | Apr. 10, 2015 | Jun. 30, 2015 | Sep. 30, 2015 | Sep. 30, 2014 | Dec. 31, 2014 | Dec. 31, 2013 | Jun. 09, 2015 | Oct. 25, 2014 | Aug. 11, 2014 | Jul. 08, 2014 | Jun. 18, 2014 | Jun. 04, 2014 | Mar. 21, 2014 | Mar. 11, 2014 | Sep. 19, 2013 | May. 13, 2013 | Jan. 24, 2013 | Apr. 13, 2011 | |
Note 11 - Stockholders' Equity (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||
Shares of Capital Stock Authorized under Certificate of Incorporation | 1,251,000,000 | 501,000,000 | ||||||||||||||||||||||||||||||||||
Common Stock, Shares Authorized | 1,250,000,000 | 500,000,000 | [1] | 500,000,000 | 1,250,000,000 | 500,000,000 | 500,000,000 | |||||||||||||||||||||||||||||
Preferred Stock, Shares Authorized | 1,000,000 | 1,000,000 | ||||||||||||||||||||||||||||||||||
Temporary Equity, Par or Stated Value Per Share (in Dollars per share) | $ 0.001 | |||||||||||||||||||||||||||||||||||
Preferred Stock, Shares Outstanding | 0 | 0 | ||||||||||||||||||||||||||||||||||
Common Stock, Subscription Period | 18 years | |||||||||||||||||||||||||||||||||||
Preferred Stock, Dividend Rate, Percentage | 4.00% | |||||||||||||||||||||||||||||||||||
Adjustments to Additional Paid in Capital, Stock Issued, Issuance Costs (in Dollars) | $ 36,618 | $ 40,602 | ||||||||||||||||||||||||||||||||||
Equity Purchase Agreement Initial Takedown Request Submitted Amount (in Dollars) | $ 100,000 | |||||||||||||||||||||||||||||||||||
Southridge Partners II, LP [Member] | ||||||||||||||||||||||||||||||||||||
Note 11 - Stockholders' Equity (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||
Common Stock, Shares Subscribed but Unissued | 3,200,000 | 35,000,000 | ||||||||||||||||||||||||||||||||||
Initial Take-Down Request, Amount (in Dollars) | $ 300,000 | $ 100,000 | $ 100,000 | |||||||||||||||||||||||||||||||||
Stock Issued During Period, Shares, New Issues | 84,113,042 | 56,860,050 | 12,541,806 | 500,000 | 44,079,800 | 500,000 | ||||||||||||||||||||||||||||||
Proceeds from Issuance of Common Stock (in Dollars) | $ 205,000 | $ 100,000 | $ 200,000 | |||||||||||||||||||||||||||||||||
Additional Take-Down Request, Amount (in Dollars) | $ 52,000 | $ 125,000 | $ 100,000 | $ 100,000 | ||||||||||||||||||||||||||||||||
Shares Issued, Price Per Share (in Dollars per share) | $ 0.0131 | $ 0.00361 | $ 0.02 | $ 0.02 | ||||||||||||||||||||||||||||||||
Debt Issuance Costs, Placement Fee, Number of Securities | 1,000,000 | 1,000,000 | 1,000,000 | |||||||||||||||||||||||||||||||||
Common Stock, Subscription Period | 18 years | 18 years | ||||||||||||||||||||||||||||||||||
Debt Issuance Costs, Commitment Fee, Number of Securities | 1,000,000 | |||||||||||||||||||||||||||||||||||
Debt Issuance Costs, Commitment Fee, Amount (in Dollars) | $ 17,900 | |||||||||||||||||||||||||||||||||||
Commmon Stock, Equity Purchase Agreement, Committment To Be Purchased, Value (in Dollars) | $ 5,000,000 | $ 5,000,000 | ||||||||||||||||||||||||||||||||||
Adjustments to Additional Paid in Capital, Stock Issued, Issuance Costs (in Dollars) | $ 16,500 | $ 16,500 | ||||||||||||||||||||||||||||||||||
Registration Statement Common Stock Shares Registered | 150,000,000 | |||||||||||||||||||||||||||||||||||
Equity Purchase Agreement Initial Takedown Request Submitted Amount (in Dollars) | $ 100,000 | |||||||||||||||||||||||||||||||||||
Series A Preferred Stock [Member] | ||||||||||||||||||||||||||||||||||||
Note 11 - Stockholders' Equity (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||
Preferred Stock, Shares Authorized | 2,000 | |||||||||||||||||||||||||||||||||||
Preferred Stock, Par or Stated Value Per Share (in Dollars per share) | $ 0.001 | |||||||||||||||||||||||||||||||||||
Series B Preferred Stock [Member] | ||||||||||||||||||||||||||||||||||||
Note 11 - Stockholders' Equity (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||
Preferred Stock, Shares Authorized | 4,000 | |||||||||||||||||||||||||||||||||||
Preferred Stock, Par or Stated Value Per Share (in Dollars per share) | $ 0.001 | $ 0.001 | $ 0.001 | |||||||||||||||||||||||||||||||||
Preferred Stock, Shares Outstanding | 0 | 467 | ||||||||||||||||||||||||||||||||||
Series C Preferred Stock [Member] | ||||||||||||||||||||||||||||||||||||
Note 11 - Stockholders' Equity (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||
Temporary Equity, Shares Authorized | 1,175 | |||||||||||||||||||||||||||||||||||
Temporary Equity, Par or Stated Value Per Share (in Dollars per share) | $ 0.001 | $ 0.001 | $ 0.001 | |||||||||||||||||||||||||||||||||
Preferred Stock, Shares Outstanding | 260 | 720 | ||||||||||||||||||||||||||||||||||
Series D Preferred Stock [Member] | ||||||||||||||||||||||||||||||||||||
Note 11 - Stockholders' Equity (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||
Temporary Equity, Shares Authorized | 1,180 | |||||||||||||||||||||||||||||||||||
Temporary Equity, Par or Stated Value Per Share (in Dollars per share) | $ 0.001 | $ 0.001 | $ 0.001 | |||||||||||||||||||||||||||||||||
Upon Effectiveness of Registration Statement [Member] | Southridge Partners II, LP [Member] | ||||||||||||||||||||||||||||||||||||
Note 11 - Stockholders' Equity (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||
Stock Issued During Period, Shares, New Issues | 500,000 | 500,000 | ||||||||||||||||||||||||||||||||||
Shares Issued, Price Per Share (in Dollars per share) | $ 0.0169 | |||||||||||||||||||||||||||||||||||
First Draw Down Notice [Member] | Southridge Partners II, LP [Member] | ||||||||||||||||||||||||||||||||||||
Note 11 - Stockholders' Equity (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||
Stock Issued During Period, Shares, New Issues | 500,000 | 500,000 | ||||||||||||||||||||||||||||||||||
Shares Issued, Price Per Share (in Dollars per share) | $ 0.0161 | |||||||||||||||||||||||||||||||||||
Subsequent Event [Member] | ||||||||||||||||||||||||||||||||||||
Note 11 - Stockholders' Equity (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||
Stock Issued During Period, Shares, New Issues | 56,860,050 | 53,781,201 | ||||||||||||||||||||||||||||||||||
Proceeds from Issuance of Common Stock (in Dollars) | $ 205,000 | $ 780,000 | ||||||||||||||||||||||||||||||||||
Shares Issued, Price Per Share (in Dollars per share) | $ 0.00361 | $ 0.013 | ||||||||||||||||||||||||||||||||||
Subsequent Event [Member] | Southridge Partners II, LP [Member] | ||||||||||||||||||||||||||||||||||||
Note 11 - Stockholders' Equity (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||
Stock Issued During Period, Shares, New Issues | 84,113,042 | |||||||||||||||||||||||||||||||||||
Proceeds from Issuance of Common Stock (in Dollars) | $ 1,100,000 | $ 100,000 | $ 100,000 | |||||||||||||||||||||||||||||||||
Shares Issued, Price Per Share (in Dollars per share) | $ 0.0131 | |||||||||||||||||||||||||||||||||||
Registration Statement Common Stock Shares Registered | 150,000,000 | |||||||||||||||||||||||||||||||||||
Equity Purchase Agreement Initial Takedown Request Submitted Amount (in Dollars) | $ 100,000 | |||||||||||||||||||||||||||||||||||
ASC Recap LLC [Member] | ||||||||||||||||||||||||||||||||||||
Note 11 - Stockholders' Equity (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||
Litigation Settlement, Amount (in Dollars) | $ 250,000 | $ 250,000 | ||||||||||||||||||||||||||||||||||
Settled [Member] | ASC Recap LLC [Member] | ||||||||||||||||||||||||||||||||||||
Note 11 - Stockholders' Equity (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||
Stock Issued During Period, Shares, Other | 8,079,800 | |||||||||||||||||||||||||||||||||||
Settled Litigation [Member] | ASC Recap LLC [Member] | ||||||||||||||||||||||||||||||||||||
Note 11 - Stockholders' Equity (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||
Stock Issued During Period, Shares, Other | 8,079,800 | 8,079,800 | ||||||||||||||||||||||||||||||||||
Shares Issued, Price Per Share (in Dollars per share) | $ 0.031 | |||||||||||||||||||||||||||||||||||
Maximum [Member] | ||||||||||||||||||||||||||||||||||||
Note 11 - Stockholders' Equity (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||
Common Stock, Subscription Period | 18 months | |||||||||||||||||||||||||||||||||||
Maximum [Member] | Southridge Partners II, LP [Member] | ||||||||||||||||||||||||||||||||||||
Note 11 - Stockholders' Equity (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||
Initial Take-Down Request, Amount (in Dollars) | $ 125,000 | |||||||||||||||||||||||||||||||||||
Common Stock, Value, Subscriptions (in Dollars) | $ 5,000,000 | |||||||||||||||||||||||||||||||||||
Maximum [Member] | Southridge Partners II, LP [Member] | ||||||||||||||||||||||||||||||||||||
Note 11 - Stockholders' Equity (Details) [Line Items] | ||||||||||||||||||||||||||||||||||||
Common Stock, Value, Subscriptions (in Dollars) | $ 5,000,000 | |||||||||||||||||||||||||||||||||||
[1] | The condensed consolidated balance sheet as of December 31, 2014 has been derived from the audited consolidated financial statements as of that date. |
Note 12 - Convertible Redeema69
Note 12 - Convertible Redeemable Preferred Stock and Preferred Deemed Dividend (Details) | May. 13, 2013USD ($)$ / sharesshares | May. 13, 2013USD ($)$ / sharesshares | Mar. 21, 2013USD ($)shares | Feb. 15, 2013USD ($)$ / sharesshares | Jan. 24, 2013USD ($)$ / sharesshares | Aug. 30, 2013USD ($)$ / sharesshares | Jan. 24, 2013USD ($)$ / sharesshares | Sep. 30, 2014USD ($)shares | Sep. 30, 2013USD ($)shares | Sep. 30, 2014USD ($)shares | Dec. 31, 2014USD ($)shares | Dec. 31, 2013USD ($)shares | Sep. 30, 2015$ / shares | Mar. 11, 2014shares |
Note 12 - Convertible Redeemable Preferred Stock and Preferred Deemed Dividend (Details) [Line Items] | ||||||||||||||
Share Price (in Dollars per share) | $ / shares | $ 0.0155 | |||||||||||||
Preferred Stock, Shares Outstanding | 0 | 0 | 0 | |||||||||||
Convertible Preferred Deemed Dividends (in Dollars) | $ | $ (875,304) | |||||||||||||
Redeemable Preferred Stock Dividends (in Dollars) | $ | $ 83 | $ 18,927 | 875,304 | |||||||||||
Convertible Notes Payable (in Dollars) | $ | $ 373,499 | $ 442,084 | ||||||||||||
Line of Credit Facility, Maximum Borrowing Capacity (in Dollars) | $ | $ 500,000 | |||||||||||||
Series C Preferred Stock [Member] | ||||||||||||||
Note 12 - Convertible Redeemable Preferred Stock and Preferred Deemed Dividend (Details) [Line Items] | ||||||||||||||
Preferred Stock, Number of Shares Issued During Period | 75 | |||||||||||||
Proceeds from Issuance of Preferred Stock and Preference Stock (in Dollars) | $ | $ 75,000 | |||||||||||||
Share Price (in Dollars per share) | $ / shares | $ 0.05 | $ 0.05 | ||||||||||||
Convertible Preferred Stock, Shares Issued upon Conversion | 1,500,000 | 1,500,000 | 4,333,350 | |||||||||||
Preferred Stock, Shares Outstanding | 260 | 260 | 720 | 720 | ||||||||||
Convertible Preferred Stock, Conversion Price (in Dollars per share) | $ / shares | $ 0.05 | $ 0.05 | $ 0.08 | $ 0.03 | $ 0.08 | |||||||||
Preferred Stock, Shares Issued | 260 | 260 | 720 | 147 | 720 | |||||||||
Convertible Preferred Deemed Dividends (in Dollars) | $ | $ 36,000 | $ 270,000 | ||||||||||||
Redeemable Preferred Stock Dividends (in Dollars) | $ | $ 104,000 | |||||||||||||
Conversion of Stock, Shares Converted | 87 | |||||||||||||
Series D Preferred Stock [Member] | ||||||||||||||
Note 12 - Convertible Redeemable Preferred Stock and Preferred Deemed Dividend (Details) [Line Items] | ||||||||||||||
Preferred Stock, Number of Shares Issued During Period | 583 | 167 | 150 | |||||||||||
Proceeds from Issuance of Preferred Stock and Preference Stock (in Dollars) | $ | $ 175,000 | $ 100,000 | $ 150,000 | |||||||||||
Convertible Preferred Stock, Shares Issued upon Conversion | 43,000,000 | |||||||||||||
Convertible Preferred Stock, Conversion Price (in Dollars per share) | $ / shares | $ 0.03 | $ 0.03 | $ 0.10 | |||||||||||
Preferred Stock, Shares Issued | 930 | |||||||||||||
Convertible Preferred Deemed Dividends (in Dollars) | $ | $ 465,000 | |||||||||||||
Securities Purchase Agreement, Maximum Number of Shares Issued | 1,180 | |||||||||||||
Preferred Stock, Stated Value (in Dollars per share) | $ / shares | $ 1,000 | |||||||||||||
Securities Purchase Agreement, Maximum Aggregate Proceeds from Issuance of Preferred Stock (in Dollars) | $ | $ 1,000,000 | |||||||||||||
Convertible Notes Payable (in Dollars) | $ | $ 200,000 | |||||||||||||
Conversion of Stock, Shares Converted | 860 | |||||||||||||
Series B Preferred Stock [Member] | ||||||||||||||
Note 12 - Convertible Redeemable Preferred Stock and Preferred Deemed Dividend (Details) [Line Items] | ||||||||||||||
Convertible Preferred Stock, Shares Issued upon Conversion | 21,020,015 | |||||||||||||
Preferred Stock, Shares Outstanding | 0 | 467 | ||||||||||||
Preferred Stock, Shares Issued | 0 | 467 | ||||||||||||
Conversion of Stock, Shares Converted | 467 | |||||||||||||
Securities Pledged as Collateral [Member] | Series D Preferred Stock [Member] | ||||||||||||||
Note 12 - Convertible Redeemable Preferred Stock and Preferred Deemed Dividend (Details) [Line Items] | ||||||||||||||
Preferred Stock, Shares Issued | 50 | |||||||||||||
Debt Instrument, Collateral Fee (in Dollars) | $ | $ 50,000 | |||||||||||||
Additional Financing [Member] | Series C Preferred Stock [Member] | ||||||||||||||
Note 12 - Convertible Redeemable Preferred Stock and Preferred Deemed Dividend (Details) [Line Items] | ||||||||||||||
Convertible Preferred Stock, Conversion Price (in Dollars per share) | $ / shares | $ 0.03 | $ 0.03 | $ 0.05 | $ 0.02 | $ 0.05 | |||||||||
Additional Financing [Member] | Series D Preferred Stock [Member] | ||||||||||||||
Note 12 - Convertible Redeemable Preferred Stock and Preferred Deemed Dividend (Details) [Line Items] | ||||||||||||||
Convertible Preferred Stock, Conversion Price (in Dollars per share) | $ / shares | $ 0.02 | |||||||||||||
Maximum [Member] | Series D Preferred Stock [Member] | ||||||||||||||
Note 12 - Convertible Redeemable Preferred Stock and Preferred Deemed Dividend (Details) [Line Items] | ||||||||||||||
Securities Purchase Agreement, Maximum Multiplication Number | 3.34 | 3.34 | 1.67 |
Note 13 - Stock Option and In70
Note 13 - Stock Option and Incentive Plan (Details) - USD ($) | 3 Months Ended | 9 Months Ended | 12 Months Ended | |||||
Sep. 30, 2015 | Sep. 30, 2014 | Sep. 30, 2015 | Sep. 30, 2014 | Dec. 31, 2014 | Dec. 31, 2013 | Sep. 19, 2013 | Dec. 31, 2012 | |
Note 13 - Stock Option and Incentive Plan (Details) [Line Items] | ||||||||
Restriction Period on Restricted Stock Grants, Expiration Rate, Per Quarter Over One Year | 25.00% | |||||||
Restriction Period On Restricted Stock Grants Expiration Rate Per Year Over Four Years | 25.00% | 25.00% | 25.00% | |||||
Options Vesting And Exercisability Rate Per Quarter Over One Year | 25.00% | |||||||
Term of Options | 5 years | 5 years | ||||||
Allocated Share-based Compensation Expense | $ 38,000 | $ 50,000 | $ 147,000 | $ 321,000 | $ 224,000 | $ 110,000 | ||
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized | $ 514,000 | |||||||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in Dollars per share) | $ 0.02 | $ 0.02 | ||||||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares) | 0 | 0 | 0 | 30,456,250 | 6,400,000 | |||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Weighted Average Remaining Contractual Term | 4 years 146 days | 4 years 255 days | ||||||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value | $ 29,000 | $ 91,000 | $ 81,000 | |||||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Aggregate Intrinsic Value | $ 0 | $ 0 | 0 | 0 | ||||
Notes Issued | 160,000 | |||||||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period (in Shares) | 37,034,483 | |||||||
Chief Executive Officer [Member] | ||||||||
Note 13 - Stock Option and Incentive Plan (Details) [Line Items] | ||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period (in Shares) | 15,000,000 | |||||||
The 2006 Stock Incentive Plan [Member] | ||||||||
Note 13 - Stock Option and Incentive Plan (Details) [Line Items] | ||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in Shares) | 125,000,000 | 125,000,000 | 50,000,000 | 3,000,000 | ||||
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in Shares) | 120,586,033 | 120,586,033 | ||||||
Restricted Stock [Member] | ||||||||
Note 13 - Stock Option and Incentive Plan (Details) [Line Items] | ||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period | 4 years | |||||||
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized | $ 1,000 | |||||||
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition | 73 days | |||||||
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value | $ 7,000 | 31,000 | $ 64,000 | 19,000 | ||||
Excess Tax Benefit from Share-based Compensation, Financing Activities | $ 0 | $ 0 | $ 0 | $ 0 | ||||
Restricted Stock [Member] | Expire Over One Year [Member] | ||||||||
Note 13 - Stock Option and Incentive Plan (Details) [Line Items] | ||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period | 1 year | |||||||
Restricted Stock [Member] | Expire Over Four Years [Member] | ||||||||
Note 13 - Stock Option and Incentive Plan (Details) [Line Items] | ||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period | 4 years | |||||||
Employee Stock Option [Member] | ||||||||
Note 13 - Stock Option and Incentive Plan (Details) [Line Items] | ||||||||
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized | $ 514,000 | $ 514,000 | ||||||
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition | 3 years 36 days | 255 days | 1 year | |||||
Excess Tax Benefit from Share-based Compensation, Financing Activities | $ 0 | $ 0 | $ 0 |
Note 13 - Stock Option and In71
Note 13 - Stock Option and Incentive Plan (Details) - Summary of Restricted Stock Activity - Restricted Stock [Member] - $ / shares | 9 Months Ended | 12 Months Ended | |
Sep. 30, 2015 | Dec. 31, 2014 | Dec. 31, 2013 | |
Note 13 - Stock Option and Incentive Plan (Details) - Summary of Restricted Stock Activity [Line Items] | |||
Outstanding and not vested, Number of Restricted Shares | 7,186 | 1,890,952 | 48,073 |
Outstanding and not vested | $ 2.16 | $ 0.05 | $ 2.50 |
Granted, Number of Restricted Shares | 2,500,000 | ||
Granted | $ 0.03 | ||
Forfeited/cancelled, Number of Restricted Shares | (21,798) | ||
Forfeited/cancelled | $ 2.46 | ||
Released/vested, Number of Restricted Shares | (7,186) | (1,883,766) | (635,323) |
Released/vested | $ 2.16 | $ 0.04 | $ 0.08 |
Outstanding and not vested, Number of Restricted Shares | 0 | 7,186 | 1,890,952 |
Outstanding and not vested | $ 0 | $ 2.16 | $ 0.05 |
Note 13 - Stock Option and In72
Note 13 - Stock Option and Incentive Plan (Details) - Stock Option Activity - $ / shares | 3 Months Ended | 9 Months Ended | 12 Months Ended | ||
Sep. 30, 2014 | Sep. 30, 2015 | Sep. 30, 2014 | Dec. 31, 2014 | Dec. 31, 2013 | |
Stock Option Activity [Abstract] | |||||
Outstanding beginning balance | 37,034,483 | 6,618,233 | 6,618,233 | 679,744 | |
Outstanding beginning balance | $ 0.03 | $ 0.11 | $ 0.11 | $ 2.82 | |
Granted during the year | 0 | 0 | 0 | 30,456,250 | 6,400,000 |
Granted during the year | $ 0.02 | $ 0.03 | |||
Forfeited/cancelled/expired during the year | 37,034,483 | (40,000) | (461,511) | ||
Forfeited/cancelled/expired during the year | $ 0.03 | $ 5.15 | $ 3.29 | ||
Outstanding at end of year | 37,034,483 | 6,618,233 | |||
Outstanding at end of year | $ 0.03 | $ 0.11 | |||
Exercisable at end of year | 5,934,303 | 2,330,650 | |||
Exercisable at end of year | $ 0.09 | $ 0.28 | |||
Outstanding and expected to vest | 36,916,502 | 6,191,212 | |||
Outstanding and expected to vest | $ 0.03 | $ 0.11 |
Note 13 - Stock Option and In73
Note 13 - Stock Option and Incentive Plan (Details) - Valuation Assumptions of Stock Options | 12 Months Ended | |
Dec. 31, 2014 | Dec. 31, 2013 | |
Valuation Assumptions of Stock Options [Abstract] | ||
Weighted-average volatility | 185.00% | 105.50% |
Expected dividends | 0.00% | 0.00% |
Expected life (in years) | 3 years 6 months | 2 years |
Weighted-average risk-free interest rate | 1.10% | 0.30% |
Note 13 - Stock Option and In74
Note 13 - Stock Option and Incentive Plan (Details) - Non-vested Stock Option Activity - $ / shares | 3 Months Ended | 9 Months Ended | 12 Months Ended | ||
Sep. 30, 2014 | Sep. 30, 2015 | Sep. 30, 2014 | Dec. 31, 2014 | Dec. 31, 2013 | |
Non-vested Stock Option Activity [Abstract] | |||||
Non-vested stock options outstanding | 31,066,430 | 4,287,583 | 4,287,583 | ||
Weighted-average grant date fair value of options outstanding | $ 0.02 | $ 0.02 | $ 0.02 | ||
Granted | 0 | 0 | 0 | 30,456,250 | 6,400,000 |
Granted | $ 0.02 | $ 0.02 | |||
Forfeited/cancelled | (40,000) | ||||
Forfeited/cancelled | $ 3.04 | ||||
Released/vested | (3,637,403) | ||||
Released/vested | $ 0.02 | ||||
Non-vested stock options outstanding | 31,066,430 | 4,287,583 | |||
Weighted-average grant date fair value of options outstanding | $ 0.02 | $ 0.02 |
Note 13 - Stock Option and In75
Note 13 - Stock Option and Incentive Plan (Details) - Options Outstanding | 12 Months Ended |
Dec. 31, 2014$ / sharesshares | |
Range 1 [Member] | |
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items] | |
Exercise price, upper range | $ 0.0192 |
Number Outstanding (in Shares) | shares | 12,450,000 |
Weighted-Average Remaining Contractual Life (in years) | 4 years 219 days |
Weighted-Average Exercise Price | $ 0.02 |
Number Outstanding (in Shares) | shares | 358,320 |
Weighted-Average Exercise Price | $ 0.02 |
Range 2 [Member] | |
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items] | |
Exercise price, lower range | 0.020 |
Exercise price, upper range | $ 0.023 |
Number Outstanding (in Shares) | shares | 18,000,000 |
Weighted-Average Remaining Contractual Life (in years) | 4 years 219 days |
Weighted-Average Exercise Price | $ 0.02 |
Number Outstanding (in Shares) | shares | 1,125,000 |
Weighted-Average Exercise Price | $ 0.02 |
Range 3 [Member] | |
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items] | |
Exercise price, upper range | $ 0.0296 |
Number Outstanding (in Shares) | shares | 6,400,000 |
Weighted-Average Remaining Contractual Life (in years) | 3 years 292 days |
Weighted-Average Exercise Price | $ 0.0296 |
Number Outstanding (in Shares) | shares | 4,266,500 |
Weighted-Average Exercise Price | $ 0.0296 |
Range 4 [Member] | |
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items] | |
Exercise price, lower range | 0.11 |
Exercise price, upper range | $ 5.32 |
Number Outstanding (in Shares) | shares | 184,483 |
Weighted-Average Remaining Contractual Life (in years) | 1 year 109 days |
Weighted-Average Exercise Price | $ 1.95 |
Number Outstanding (in Shares) | shares | 184,483 |
Weighted-Average Exercise Price | $ 1.95 |
Range 5 [Member] | |
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items] | |
Exercise price, lower range | 0.0192 |
Exercise price, upper range | $ 5.32 |
Number Outstanding (in Shares) | shares | 37,034,483 |
Weighted-Average Remaining Contractual Life (in years) | 4 years 146 days |
Weighted-Average Exercise Price | $ 0.03 |
Number Outstanding (in Shares) | shares | 5,934,303 |
Weighted-Average Exercise Price | $ 0.09 |
Note 14 - Stock Warrants and 76
Note 14 - Stock Warrants and Warrant Liability (Details) - USD ($) | 1 Months Ended | 9 Months Ended | 12 Months Ended | ||||
Mar. 31, 2009 | Sep. 30, 2015 | Dec. 31, 2014 | Mar. 18, 2014 | Feb. 25, 2014 | Dec. 31, 2013 | Dec. 19, 2013 | |
Note 14 - Stock Warrants and Warrant Liability (Details) [Line Items] | |||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share) | $ 0.23 | $ 0.23 | $ 0.49 | ||||
Derivative Liability (in Dollars) | $ 129,598 | $ 177,927 | |||||
Debt Instrument, Face Amount (in Dollars) | $ 520,000 | 650,000 | |||||
Convertible Notes Maturing on December 19, 2015 [Member] | |||||||
Note 14 - Stock Warrants and Warrant Liability (Details) [Line Items] | |||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share) | $ 0.02 | $ 0.02 | |||||
Debt Instrument, Face Amount (in Dollars) | $ 250,000 | ||||||
Term of Warrants | 5 years | 5 years | |||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in Shares) | 6,250,000 | 6,250,000 | |||||
Convertible Notes Maturing on February 25, 2016 [Member] | |||||||
Note 14 - Stock Warrants and Warrant Liability (Details) [Line Items] | |||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share) | $ 0.02 | $ 0.02 | |||||
Debt Instrument, Face Amount (in Dollars) | $ 200,000 | ||||||
Term of Warrants | 5 years | 5 years | |||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in Shares) | 5,000,000 | 5,000,000 | |||||
Convertible Notes Maturing on March 19, 2016 [Member | |||||||
Note 14 - Stock Warrants and Warrant Liability (Details) [Line Items] | |||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share) | $ 0.02 | $ 0.02 | |||||
Debt Instrument, Face Amount (in Dollars) | $ 300,000 | ||||||
Term of Warrants | 5 years | 5 years | |||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in Shares) | 7,500,000 | 7,500,000 | |||||
Series E Warrants [Member] | |||||||
Note 14 - Stock Warrants and Warrant Liability (Details) [Line Items] | |||||||
Class of Warrant or Right, Issued During Period (in Shares) | 334,822 | ||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share) | $ 5.36 | ||||||
Fair Value Assumptions, Risk Free Interest Rate | 2.69% | ||||||
Fair Value Assumptions, Expected Term | 5 years | ||||||
Fair Value Assumptions, Expected Volatility Rate | 112.00% | ||||||
Fair Value Assumptions, Expected Dividend Rate | 0.00% | ||||||
Warrants Issued During Period, Value (in Dollars) | $ 1,000,000 | ||||||
Derivative Liability (in Dollars) | $ 1,000,000 | $ 0 | |||||
Minimum [Member] | |||||||
Note 14 - Stock Warrants and Warrant Liability (Details) [Line Items] | |||||||
Term of Warrants | 4 years 6 months | 4 years 6 months | |||||
Maximum [Member] | |||||||
Note 14 - Stock Warrants and Warrant Liability (Details) [Line Items] | |||||||
Term of Warrants | 5 years | 5 years |
Note 14 - Stock Warrants and 77
Note 14 - Stock Warrants and Warrant Liability (Details) - Warrant Activity | 12 Months Ended |
Dec. 31, 2014$ / sharesshares | |
Warrant Activity [Abstract] | |
Warrants for number of shares | shares | 9,648,045 |
Weighted-average exercise price | $ / shares | $ 0.49 |
Issued | shares | 12,500,000 |
Issued | $ / shares | $ 0.02 |
Warrants for number of shares | shares | 22,148,045 |
Weighted-average exercise price | $ / shares | $ 0.23 |
Note 15 - Fair Value Measurem78
Note 15 - Fair Value Measurement (Details) - USD ($) | 1 Months Ended | 3 Months Ended | 9 Months Ended | 12 Months Ended | ||||||
Dec. 19, 2013 | Nov. 25, 2013 | Aug. 30, 2013 | Sep. 30, 2015 | Sep. 30, 2014 | Sep. 30, 2015 | Sep. 30, 2014 | Dec. 31, 2014 | Dec. 31, 2013 | Dec. 19, 2013 | |
Note 15 - Fair Value Measurement (Details) [Line Items] | ||||||||||
Proceeds from Convertible Debt | $ 250,000 | $ 200,000 | $ 200,000 | $ 600,000 | ||||||
Debt Instrument, Convertible, Conversion Price (in Dollars per share) | $ 0.02 | $ 0.02 | ||||||||
Debt Instrument, Convertible, Threshold Consecutive Trading Days | 20 days | |||||||||
Debt Instrument, Convertible, Stock Price Trigger (in Dollars per share) | $ 0.04 | |||||||||
Derivative Asset, Fair Value, Gross Liability | $ 243,889 | $ 243,889 | ||||||||
Net Income (Loss) Available to Common Stockholders, Basic | $ (720,353) | $ (570,634) | $ (2,072,548) | $ (1,290,861) | $ (1,871,228) | $ (3,858,656) | ||||
Net Income (Loss), Impact of 10 Percent Lower in Closing Stock Price | 15,000 | |||||||||
Net Income (Loss), Impact of 10 Percent Higher in Closing Stock Price | (26,000) | |||||||||
Net Income Loss, Impact of 10 Percent Lower in Volatility Assumption | 7,000 | |||||||||
Net Income (Loss), Impact of 10 Percent Higher in Volatility Assumption | $ (13,000) | |||||||||
Share Price (in Dollars per share) | $ 0.0155 | $ 0.0155 | ||||||||
Minimum [Member] | Beneficial Conversion Feature [Member] | Monte Carlo Simulation [Member] | ||||||||||
Note 15 - Fair Value Measurement (Details) [Line Items] | ||||||||||
Share Price (in Dollars per share) | 0.011 | $ 0.011 | ||||||||
Fair Value Assumptions, Expected Volatility Rate | 94.40% | |||||||||
Maximum [Member] | Beneficial Conversion Feature [Member] | Monte Carlo Simulation [Member] | ||||||||||
Note 15 - Fair Value Measurement (Details) [Line Items] | ||||||||||
Share Price (in Dollars per share) | $ 0.036 | $ 0.036 | ||||||||
Fair Value Assumptions, Expected Volatility Rate | 99.70% |
Note 15 - Fair Value Measurem79
Note 15 - Fair Value Measurement (Details) - Assets and Liabilities Measured at Fair Value - USD ($) | Dec. 31, 2014 | Dec. 31, 2013 |
Note 15 - Fair Value Measurement (Details) - Assets and Liabilities Measured at Fair Value [Line Items] | ||
Fair value of derivative liability – embedded conversion feature | $ 129,598 | $ 177,927 |
129,598 | 177,927 | |
Fair Value, Inputs, Level 1 [Member] | ||
Note 15 - Fair Value Measurement (Details) - Assets and Liabilities Measured at Fair Value [Line Items] | ||
Fair value of derivative liability – embedded conversion feature | 0 | |
0 | 0 | |
Fair Value, Inputs, Level 2 [Member] | ||
Note 15 - Fair Value Measurement (Details) - Assets and Liabilities Measured at Fair Value [Line Items] | ||
Fair value of derivative liability – embedded conversion feature | 0 | |
0 | 0 | |
Fair Value, Inputs, Level 3 [Member] | ||
Note 15 - Fair Value Measurement (Details) - Assets and Liabilities Measured at Fair Value [Line Items] | ||
Fair value of derivative liability – embedded conversion feature | 129,598 | 177,927 |
$ 129,598 | $ 177,927 |
Note 15 - Fair Value Measurem80
Note 15 - Fair Value Measurement (Details) - Changes in Level 3 Liabilities Measured at Fair Value on Recurring Basis - USD ($) | 9 Months Ended | 12 Months Ended |
Sep. 30, 2015 | Dec. 31, 2014 | |
Accrued and Other Long-term Liabilities [Member] | ||
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] | ||
Balance | $ 129,598 | $ 177,927 |
Issuances | 122,630 | |
Total realized and unrealized gains or losses | (41,265) | (50,809) |
Transfers out of level 3 upon exercise or conversion | (88,333) | (221,768) |
Balance | 0 | 129,598 |
Common Stock Warrant Liability [Member] | ||
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] | ||
Balance | 129,598 | 177,927 |
Issuances | 122,630 | |
Total realized and unrealized gains or losses | (41,265) | (50,809) |
Transfers out of level 3 upon exercise or conversion | (88,333) | (221,768) |
Balance | $ 0 | $ 129,598 |
Note 16 - Income Taxes (Details
Note 16 - Income Taxes (Details) - USD ($) | 9 Months Ended | 12 Months Ended | |
Sep. 30, 2015 | Dec. 31, 2014 | Dec. 31, 2013 | |
Note 16 - Income Taxes (Details) [Line Items] | |||
Income Tax Expense (Benefit) | $ 0 | $ 0 | $ 0 |
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent | 34.00% | ||
Valuation Allowance as Percentage of Deferred Tax Asset | 100.00% | 100.00% | |
Deferred Tax Assets, Operating Loss Carryforwards, Domestic | $ 75,200,000 | ||
Deferred Tax Assets, Operating Loss Carryforwards, State and Local | 73,100,000 | ||
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount | $ 650,000 | 1,100,000 | |
Change in Control Ownership Threshold | 50.00% | ||
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense | $ 0 | ||
Unrecognized Tax Benefits that Would Impact Effective Tax Rate | 128,000 | $ 128,000 | |
Domestic Tax Authority [Member] | |||
Note 16 - Income Taxes (Details) [Line Items] | |||
Deferred Tax Assets, Tax Credit Carryforwards, Research | 361,000 | ||
State and Local Jurisdiction [Member] | |||
Note 16 - Income Taxes (Details) [Line Items] | |||
Deferred Tax Assets, Tax Credit Carryforwards, Research | $ 231,000 |
Note 16 - Income Taxes (Detai82
Note 16 - Income Taxes (Details) - Effective Income Tax Reconciliation - USD ($) | 9 Months Ended | 12 Months Ended | |
Sep. 30, 2015 | Dec. 31, 2014 | Dec. 31, 2013 | |
Effective Income Tax Reconciliation [Abstract] | |||
Tax at federal statutory rate | $ (740,000) | $ (967,000) | |
State taxes, net of federal benefit | (117,000) | (160,000) | |
Research and development credits | (12,000) | ||
Fair market value of warrants & derivatives | 17,000 | (22,000) | |
Stock-based compensation | 51,000 | 29,000 | |
Other permanent items | 10,000 | 1,000 | |
Valuation allowance | 779,000 | 1,131,000 | |
Income tax provision | $ 0 | $ 0 | $ 0 |
Note 16 - Income Taxes (Detai83
Note 16 - Income Taxes (Details) - Deferred Tax Assets and Liabilities - USD ($) | Dec. 31, 2014 | Dec. 31, 2013 |
Deferred tax assets: | ||
Net operating loss and credit carryforwards | $ 30,227,000 | $ 29,431,000 |
Stock-based compensation | 1,199,000 | 1,193,000 |
Stock-based compensation | 422,000 | 558,000 |
Basis difference for fixed assets and intangibles | 158,000 | 174,000 |
Total gross deferred tax assets | 32,006,000 | 31,356,000 |
Valuation allowance | (32,006,000) | (31,356,000) |
Net deferred tax assets | $ 0 | $ 0 |
Note 16 - Income Taxes (Detai84
Note 16 - Income Taxes (Details) - Aggregate Changes in Balance of Gross Unrecognized Tax Benefits - USD ($) | 12 Months Ended | |
Dec. 31, 2014 | Dec. 31, 2013 | |
Aggregate Changes in Balance of Gross Unrecognized Tax Benefits [Abstract] | ||
Balance, beginning of year | $ 147,000 | $ 140,000 |
Balance, end of year | 147,000 | 147,000 |
Additions for tax positions related to prior years | $ 0 | $ 7,000 |
Note 17 - Commitments and Con85
Note 17 - Commitments and Contingencies (Details) - USD ($) | 10 Months Ended | 14 Months Ended |
Dec. 31, 2014 | Feb. 28, 2014 | |
Executive Offices and Warehouse Premises in San Jose, CA [Member] | ||
Note 17 - Commitments and Contingencies (Details) [Line Items] | ||
Operating Lease Monthly Rent | $ 10,500 | $ 7,800 |
Note 18 - Concentration of Ri86
Note 18 - Concentration of Risk in Customer and Supplier Relationships (Details) - USD ($) | 1 Months Ended | 9 Months Ended | 12 Months Ended | ||||
Mar. 30, 2012 | Sep. 30, 2015 | Sep. 30, 2013 | Dec. 31, 2014 | Dec. 31, 2013 | Jun. 30, 2015 | Mar. 15, 2013 | |
Note 18 - Concentration of Risk in Customer and Supplier Relationships (Details) [Line Items] | |||||||
Stock Issued During Period, Shares, Purchase of Assets (in Shares) | 1,900,000 | ||||||
Stock Issued During Period, Value, Purchase of Assets | $ 1,045,000 | ||||||
Accounts Payable | $ 29,000 | $ 0 | |||||
Supplier Concentration Risk [Member] | |||||||
Note 18 - Concentration of Risk in Customer and Supplier Relationships (Details) [Line Items] | |||||||
Accounts Payable | $ 0 | $ 1,000,000 | |||||
Concentration Risk, Customer | three | ||||||
Liabilities, Total [Member] | Supplier Concentration Risk [Member] | |||||||
Note 18 - Concentration of Risk in Customer and Supplier Relationships (Details) [Line Items] | |||||||
Concentration Risk, Percentage | 24.00% | 39.00% | 25.00% | ||||
Suntech America [Member] | |||||||
Note 18 - Concentration of Risk in Customer and Supplier Relationships (Details) [Line Items] | |||||||
Loss Contingency, Estimate of Possible Loss | $ 946,438 | ||||||
Loss Contingency Accrual | $ 946,438 | $ 946,438 |
Note 18 - Concentration of Ri87
Note 18 - Concentration of Risk in Customer and Supplier Relationships (Details) - Percentages of Sales to Largest Customers - Sales Revenue, Goods, Net [Member] - Customer Concentration Risk [Member] | 9 Months Ended | 12 Months Ended | ||
Sep. 30, 2015 | Sep. 30, 2014 | Dec. 31, 2014 | Dec. 31, 2013 | |
Smart Energy Today [Member] | ||||
Concentration Risk [Line Items] | ||||
Percentage of sales | 30.40% | 13.50% | 13.30% | 13.50% |
WDC Solar, Inc. [Member] | ||||
Concentration Risk [Line Items] | ||||
Percentage of sales | 0.00% | 14.70% | 12.00% | 14.70% |
JCF Wholesale [Member] | ||||
Concentration Risk [Line Items] | ||||
Percentage of sales | 0.00% | 10.60% | 8.70% | 10.60% |
Lowe's Companies, Inc. [Member] | ||||
Concentration Risk [Line Items] | ||||
Percentage of sales | 5.90% | 6.90% | ||
Sustainable Environmental Enterprises [Member] | ||||
Concentration Risk [Line Items] | ||||
Percentage of sales | 1.30% | 52.80% |
Note 18 - Concentration of Ri88
Note 18 - Concentration of Risk in Customer and Supplier Relationships (Details) - Percentage of Gross Accounts Receivable - Accounts Receivable [Member] - Customer Concentration Risk [Member] | 9 Months Ended | 12 Months Ended | |
Sep. 30, 2015 | Dec. 31, 2014 | Dec. 31, 2013 | |
WDC Solar, Inc. [Member] | |||
Concentration Risk [Line Items] | |||
Percentage of accounts receivable | 54.60% | 40.10% | |
Lowe's Companies, Inc. [Member] | |||
Concentration Risk [Line Items] | |||
Percentage of accounts receivable | 11.40% | 16.80% | |
Sustainable Environmental Enterprises [Member] | |||
Concentration Risk [Line Items] | |||
Percentage of accounts receivable | 86.70% | ||
Smart Energy Today [Member] | |||
Concentration Risk [Line Items] | |||
Percentage of accounts receivable | 6.50% |
Note 19 - Employee Benefit Pl89
Note 19 - Employee Benefit Plan (Details) - USD ($) | 12 Months Ended | |
Dec. 31, 2014 | Dec. 31, 2013 | |
Compensation and Retirement Disclosure [Abstract] | ||
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay | 10.00% | |
Pension and Other Postretirement Defined Benefit Plans, Liabilities | $ 0 | $ 0 |
Note 20 - Subsequent Events (De
Note 20 - Subsequent Events (Details) - USD ($) | Nov. 12, 2015 | Feb. 09, 2015 | Dec. 10, 2014 | Apr. 10, 2015 | Sep. 30, 2015 | Dec. 31, 2014 | Dec. 31, 2013 | |
Note 20 - Subsequent Events (Details) [Line Items] | ||||||||
Accounts Payable, Current | $ 1,945,863 | $ 3,345,361 | [1] | $ 4,199,511 | ||||
Common Stock, Subscription Period | 18 years | |||||||
Snell & Wilmer LLP [Member] | ||||||||
Note 20 - Subsequent Events (Details) [Line Items] | ||||||||
Accounts Payable, Current | $ 808,202 | |||||||
Subsequent Event [Member] | ||||||||
Note 20 - Subsequent Events (Details) [Line Items] | ||||||||
Stock Issued During Period, Shares, New Issues (in Shares) | 56,860,050 | 53,781,201 | ||||||
Shares Issued, Price Per Share (in Dollars per share) | $ 0.00361 | $ 0.013 | ||||||
Proceeds from Issuance of Common Stock | $ 205,000 | $ 780,000 | ||||||
Subsequent Event [Member] | Snell & Wilmer LLP [Member] | ||||||||
Note 20 - Subsequent Events (Details) [Line Items] | ||||||||
Loss Contingency, Damages Sought, Value | $ 808,202 | |||||||
Maximum [Member] | ||||||||
Note 20 - Subsequent Events (Details) [Line Items] | ||||||||
Common Stock, Subscription Period | 18 months | |||||||
Maximum [Member] | Southridge Partners II, LP [Member] | ||||||||
Note 20 - Subsequent Events (Details) [Line Items] | ||||||||
Common Stock, Value, Subscriptions | $ 5,000,000 | |||||||
Common Stock, Subscription Period | 18 months | |||||||
[1] | The condensed consolidated balance sheet as of December 31, 2014 has been derived from the audited consolidated financial statements as of that date. |
Note 2 - Significant Accounting
Note 2 - Significant Accounting Policies (Details) - Liability for Manufacturing Warranty - USD ($) | 9 Months Ended | 12 Months Ended | |
Sep. 30, 2015 | Dec. 31, 2014 | Dec. 31, 2013 | |
Product Warranty Liability [Line Items] | |||
Beginning accrued warranty balance | $ 938,466 | $ 1,312,918 | $ 1,372,342 |
Reduction for labor payments and claims made under the warranty | (107,669) | (75,966) | (79,134) |
Adjustment to warranty liability for discontinued operations | (324,349) | ||
Accruals related to warranties issued during the period | 23,283 | 25,863 | 19,710 |
Ending accrued warranty balance | $ 854,080 | 938,466 | $ 1,312,918 |
Discontinued Operations [Member] | |||
Product Warranty Liability [Line Items] | |||
Adjustment to warranty liability for discontinued operations | $ (324,349) |
Note 3 - Segment Reporting (Det
Note 3 - Segment Reporting (Details) | 3 Months Ended | 9 Months Ended | 12 Months Ended |
Sep. 30, 2015 | Sep. 30, 2015 | Dec. 31, 2014 | |
Segment Reporting [Abstract] | |||
Number of Operating Segments | 2 | 2 | 2 |
Note 3 - Segment Reporting (De
Note 3 - Segment Reporting (Details) - Segment Revenue, Operating Profit and Total Assets - USD ($) | 3 Months Ended | 9 Months Ended | 12 Months Ended | ||||
Sep. 30, 2015 | Sep. 30, 2014 | Sep. 30, 2015 | Sep. 30, 2014 | Dec. 31, 2014 | Dec. 31, 2013 | ||
Revenue | |||||||
Revenue | $ 190,516 | $ 605,943 | $ 807,139 | $ 1,055,344 | $ 1,288,985 | $ 1,124,836 | |
Gross Profit | 156,265 | 55,313 | (311,594) | 72,686 | 97,595 | 3,224 | |
Assets | |||||||
Assets | 826,350 | 826,350 | 2,560,940 | [1] | $ 3,465,405 | ||
Distribution [Member] | |||||||
Revenue | |||||||
Revenue | 168,351 | 605,943 | 630,974 | 1,055,344 | |||
Gross Profit | 148,146 | $ 55,313 | (252,219) | $ 72,686 | |||
Assets | |||||||
Assets | 826,087 | 826,087 | $ 2,560,940 | ||||
Installation [Member] | |||||||
Revenue | |||||||
Revenue | 22,165 | 176,165 | |||||
Gross Profit | 8,120 | (59,375) | |||||
Assets | |||||||
Assets | $ 263 | $ 263 | |||||
[1] | The condensed consolidated balance sheet as of December 31, 2014 has been derived from the audited consolidated financial statements as of that date. |
Note 4 - Other Assets (Details)
Note 4 - Other Assets (Details) - USD ($) | 1 Months Ended | 9 Months Ended | 12 Months Ended | |
Dec. 31, 2014 | Mar. 31, 2011 | Sep. 30, 2015 | Dec. 31, 2014 | |
Note 4 - Other Assets (Details) [Line Items] | ||||
Escrow Deposit | $ 200,000 | |||
Escrow Deposit Disbursements | $ 40,000 | |||
Escrow Deposit Returned | $ 110,000 | $ 110,000 | ||
Other Assets [Member] | ||||
Note 4 - Other Assets (Details) [Line Items] | ||||
Escrow Deposit Returned | $ 90,000 |
Note 5 - Accounts Receivable (D
Note 5 - Accounts Receivable (Details) - Accounts Receivable - USD ($) | Sep. 30, 2015 | Dec. 31, 2014 | Dec. 31, 2013 | |
Accounts Receivable [Abstract] | ||||
Trade accounts | $ 90,603 | $ 154,172 | $ 575,375 | |
Less: Allowance for bad debts | (20,215) | (24,882) | (2,899) | |
Less: Allowance for returns | (10,834) | (4,953) | ||
$ 70,388 | $ 118,456 | [1] | $ 567,523 | |
[1] | The condensed consolidated balance sheet as of December 31, 2014 has been derived from the audited consolidated financial statements as of that date. |
Note 5 - Accounts Receivable 96
Note 5 - Accounts Receivable (Details) - Allowance for Doubtful Accounts - USD ($) | 9 Months Ended | 12 Months Ended | ||
Sep. 30, 2015 | Sep. 30, 2014 | Dec. 31, 2014 | Dec. 31, 2013 | |
Allowance for Doubtful Accounts [Abstract] | ||||
Balance at Beginning of Period | $ 24,882 | $ 2,899 | $ 2,899 | $ 108,750 |
Provisions, net | (4,672) | $ 4,492 | 36,763 | 92,224 |
Write-Off/Recovery | 5 | (14,780) | (198,075) | |
Balance at End of Period | $ 20,215 | $ 24,882 | $ 2,899 |
Note 6 - Inventory (Details) -
Note 6 - Inventory (Details) - Inventory Schedule - USD ($) | Sep. 30, 2015 | Dec. 31, 2014 | Dec. 31, 2013 | |
Inventory Schedule [Abstract] | ||||
Finished goods | $ 183,175 | $ 669,706 | $ 654,970 | |
Work in process | 1,050 | 58,666 | 131,666 | |
$ 184,225 | $ 728,372 | [1] | $ 786,636 | |
[1] | The condensed consolidated balance sheet as of December 31, 2014 has been derived from the audited consolidated financial statements as of that date. |
Note 7 - Property and Equipme98
Note 7 - Property and Equipment, Net (Details) - Property and Equipment, Net - USD ($) | Sep. 30, 2015 | Dec. 31, 2014 | Dec. 31, 2013 | |
Property, Plant and Equipment [Line Items] | ||||
Property and equipment, gross | $ 31,493 | $ 577,321 | $ 577,321 | |
Less: Accumulated depreciation and amortization | (31,493) | (576,622) | (563,467) | |
699 | [1] | 13,854 | ||
Office Equipment [Member] | ||||
Property, Plant and Equipment [Line Items] | ||||
Property and equipment, gross | 13,500 | 436,051 | 436,051 | |
Leasehold Improvements [Member] | ||||
Property, Plant and Equipment [Line Items] | ||||
Property and equipment, gross | 123,278 | 123,278 | ||
Vehicles [Member] | ||||
Property, Plant and Equipment [Line Items] | ||||
Property and equipment, gross | $ 17,993 | $ 17,992 | $ 17,992 | |
[1] | The condensed consolidated balance sheet as of December 31, 2014 has been derived from the audited consolidated financial statements as of that date. |
Note 8 - Accrued Liabilities (
Note 8 - Accrued Liabilities (Details) - Accrued Liabilities - USD ($) | Sep. 30, 2015 | Dec. 31, 2014 | Dec. 31, 2013 | |
Accrued Liabilities [Abstract] | ||||
Accrued salaries, wages, benefits and bonus | $ 45,886 | $ 45,586 | $ 45,456 | |
Sales tax payable | 5,277 | 662 | 4,409 | |
Accrued accounting and legal fees | 18,050 | |||
Customer deposit payable | 1,434 | 41,265 | 580 | |
Accrued interest | 44,214 | 5,683 | 6,288 | |
Other accrued liabilities | 20,370 | 11,033 | 32,997 | |
$ 135,231 | $ 104,229 | [1] | $ 89,730 | |
[1] | The condensed consolidated balance sheet as of December 31, 2014 has been derived from the audited consolidated financial statements as of that date. |
Note 11 - Stock Option Plan and
Note 11 - Stock Option Plan and Stock Incentive Plan (Details) - Summary of Restricted Stock Activity - Restricted Stock [Member] - $ / shares | 9 Months Ended | 12 Months Ended | |
Sep. 30, 2015 | Dec. 31, 2014 | Dec. 31, 2013 | |
Note 11 - Stock Option Plan and Stock Incentive Plan (Details) - Summary of Restricted Stock Activity [Line Items] | |||
Outstanding and not vested, Number of Restricted Shares | 7,186 | 1,890,952 | 48,073 |
Outstanding and not vested | $ 2.16 | $ 0.05 | $ 2.50 |
Released/vested | (7,186) | (1,883,766) | (635,323) |
Released/vested | $ 2.16 | $ 0.04 | $ 0.08 |
Outstanding and not vested, Number of Restricted Shares | 0 | 7,186 | 1,890,952 |
Outstanding and not vested | $ 0 | $ 2.16 | $ 0.05 |
Note 11 - Stock Option Plan 101
Note 11 - Stock Option Plan and Stock Incentive Plan (Details) - Stock Option Activity - $ / shares | 9 Months Ended | 12 Months Ended | ||
Sep. 30, 2015 | Dec. 31, 2014 | Dec. 31, 2013 | Dec. 31, 2012 | |
Stock Option Activity [Abstract] | ||||
Outstanding | 37,034,483 | 6,618,233 | 679,744 | |
Outstanding | $ 0.03 | $ 0.11 | $ 2.82 | |
Forfeited/cancelled/expired | 37,034,483 | (40,000) | (461,511) | |
Forfeited/cancelled/expired | $ 0.03 | $ 5.15 | $ 3.29 |
Note 12 - Stock Warrants and Wa
Note 12 - Stock Warrants and Warrant Liability (Details) - Warrant Activity - $ / shares | Sep. 30, 2015 | Dec. 31, 2013 |
Warrant Activity [Abstract] | ||
Warrants for number of shares | 22,148,045 | |
Weighted-average exercise price | $ 0.23 | |
Warrants for number of shares | 22,148,045 | 9,648,045 |
Weighted-average exercise price | $ 0.23 | $ 0.49 |
Note 13 - Earnings Per Share (D
Note 13 - Earnings Per Share (Details) - Computation of Earnings Per Share - USD ($) | 3 Months Ended | 9 Months Ended | 12 Months Ended | |||
Sep. 30, 2015 | Sep. 30, 2014 | Sep. 30, 2015 | Sep. 30, 2014 | Dec. 31, 2014 | Dec. 31, 2013 | |
Numerator: | ||||||
Net loss | $ (720,353) | $ (570,551) | $ (2,072,548) | $ (1,271,934) | $ (1,852,301) | $ (2,830,047) |
Preferred deemed dividend and preferred stock dividend | (83) | (18,927) | (18,927) | (1,028,609) | ||
Less: Net loss allocated to participating securities | 598 | 6 | 5,973 | $ 6,005 | $ 12,503 | |
$ (720,353) | $ (570,036) | $ (2,072,554) | $ (714,959) | |||
Denominator: | ||||||
Weighted-average shares outstanding (in Shares) | 416,495,549 | 240,593,277 | 383,035,331 | 189,005,946 | 204,471,018 | 69,477,915 |
Weighted-average unvested restricted shares outstanding (in Shares) | (251,969) | (1,095) | (874,811) | 656,121 | 306,958 | |
Denominator for basic net loss per share (in Shares) | 416,495,549 | 240,341,308 | 383,034,236 | 188,131,135 | 203,814,897 | 69,170,957 |
Basic net loss per share attributable to common stockholders (in Dollars per share) | $ 0 | $ 0 | $ (0.01) | $ (0.01) | $ (0.01) | $ (0.06) |
Note 13 - Earnings Per Share104
Note 13 - Earnings Per Share (Details) - Anti-dilutive Securities Excluded from Computation of Diluted Net Loss Per Share - shares | 9 Months Ended | 12 Months Ended | |
Sep. 30, 2015 | Dec. 31, 2014 | Dec. 31, 2013 | |
Employee Stock Option [Member] | |||
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] | |||
Anti-dilutive securities excluded from computation of diluted net loss per share | 0 | 37,034,483 | |
Restricted Stock [Member] | |||
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] | |||
Anti-dilutive securities excluded from computation of diluted net loss per share | 0 | 7,186 | 1,890,952 |
Warrant [Member] | |||
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] | |||
Anti-dilutive securities excluded from computation of diluted net loss per share | 22,148,045 | 22,148,045 | 9,648,045 |
Note 14 - Concentration of Risk
Note 14 - Concentration of Risk (Details) - Percentages of Sales to Largest Customers - Sales Revenue, Goods, Net [Member] - Customer Concentration Risk [Member] | 9 Months Ended | 12 Months Ended | ||
Sep. 30, 2015 | Sep. 30, 2014 | Dec. 31, 2014 | Dec. 31, 2013 | |
Smart Energy Today [Member] | ||||
Concentration Risk [Line Items] | ||||
Percentage of Sales | 30.40% | 13.50% | 13.30% | 13.50% |
Rectify LLC [Member] | ||||
Concentration Risk [Line Items] | ||||
Percentage of Sales | 10.80% | 0.00% | ||
Saddleback Cellars [Member] | ||||
Concentration Risk [Line Items] | ||||
Percentage of Sales | 0.00% | 0.00% | ||
WDC Solar, Inc. [Member] | ||||
Concentration Risk [Line Items] | ||||
Percentage of Sales | 0.00% | 14.70% | 12.00% | 14.70% |
JCF Wholesale [Member] | ||||
Concentration Risk [Line Items] | ||||
Percentage of Sales | 0.00% | 10.60% | 8.70% | 10.60% |
Note 14 - Concentration of R106
Note 14 - Concentration of Risk (Details) - Percentage of Gross Accounts Receivable - Accounts Receivable [Member] - Customer Concentration Risk [Member] | 9 Months Ended | 12 Months Ended |
Sep. 30, 2015 | Dec. 31, 2014 | |
WDC Solar, Inc. [Member] | ||
Concentration Risk [Line Items] | ||
Percentage of accounts receivable | 54.60% | 40.10% |
Lowe's Companies, Inc. [Member] | ||
Concentration Risk [Line Items] | ||
Percentage of accounts receivable | 11.40% | 16.80% |
Hyundai Heavy Industries, Co., Ltd. [Member] | ||
Concentration Risk [Line Items] | ||
Percentage of accounts receivable | 10.70% | 0.00% |
Note 15 - Fair Value Measure107
Note 15 - Fair Value Measurement (Details) - Assets and Liabilities Measured at Fair Value - USD ($) | Dec. 31, 2014 | Dec. 31, 2013 |
Note 15 - Fair Value Measurement (Details) - Assets and Liabilities Measured at Fair Value [Line Items] | ||
Fair value of derivative liability – embedded conversion feature | $ 129,598 | $ 177,927 |
Total | 129,598 | 177,927 |
Fair Value, Inputs, Level 1 [Member] | ||
Note 15 - Fair Value Measurement (Details) - Assets and Liabilities Measured at Fair Value [Line Items] | ||
Fair value of derivative liability – embedded conversion feature | 0 | |
Total | 0 | 0 |
Fair Value, Inputs, Level 2 [Member] | ||
Note 15 - Fair Value Measurement (Details) - Assets and Liabilities Measured at Fair Value [Line Items] | ||
Fair value of derivative liability – embedded conversion feature | 0 | |
Total | 0 | 0 |
Fair Value, Inputs, Level 3 [Member] | ||
Note 15 - Fair Value Measurement (Details) - Assets and Liabilities Measured at Fair Value [Line Items] | ||
Fair value of derivative liability – embedded conversion feature | 129,598 | 177,927 |
Total | $ 129,598 | $ 177,927 |
Note 15 - Fair Value Measure108
Note 15 - Fair Value Measurement (Details) - Changes in Level 3 Liabilities Measured at Fair Value on Recurring Basis - USD ($) | 9 Months Ended | 12 Months Ended |
Sep. 30, 2015 | Dec. 31, 2014 | |
Accrued and Other Long-term Liabilities [Member] | ||
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] | ||
Balance | $ 129,598 | $ 177,927 |
Conversions | (88,333) | (221,768) |
Total realized and unrealized gains or losses | (41,265) | (50,809) |
Balance | 0 | 129,598 |
Common Stock Warrant Liability [Member] | ||
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] | ||
Balance | 129,598 | 177,927 |
Conversions | (88,333) | (221,768) |
Total realized and unrealized gains or losses | (41,265) | (50,809) |
Balance | $ 0 | $ 129,598 |