ChromaDex (CDXC) 10-Q 8 May 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 29, 2014	7-May-14
Document And Entity Information	'	'
Entity Registrant Name	'ChromaDex Corp.	'
Entity Central Index Key	'0001386570	'
Document Type	'10-Q	'
Document Period End Date	29-Mar-14	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--01-03	'
Is Entity a Well-known Seasoned Issuer?	'No	'
Is Entity a Voluntary Filer?	'No	'
Is Entity's Reporting Status Current?	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	106,149,101
Document Fiscal Period Focus	'Q1	'
Document Fiscal Year Focus	'2014	'

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (Unaudited) (USD $)	Mar. 29, 2014	Dec. 28, 2013
Current Assets	'	'
Cash	$1,924,538	$2,261,336
Trade receivables, less allowance for doubtful accounts and returns March 29, 2014 $16,000; December 28, 2013 $9,000	1,667,441	838,793
Other receivable	'	215,000
Inventories	2,492,777	2,204,125
Prepaid expenses and other assets	336,046	271,445
Total current assets	6,420,802	5,790,699
Leasehold Improvements and Equipment, net	1,025,690	1,063,239
Other Noncurrent Assets	'	'
Deposits	52,508	43,460
Long-term investment in affiliate	773,801	1,887,844
Intangible assets, net	199,017	201,650
Total other noncurrent assets	1,025,326	2,132,954
Total assets	8,471,818	8,986,892
Current Liabilities	'	'
Accounts payable	1,922,069	1,440,910
Accrued expenses	731,601	656,707
Current maturities of capital lease obligations	136,090	138,887
Customer deposits and other	389,024	546,044
Deferred rent, current	57,600	55,586
Total current liabilities	3,236,384	2,838,134
Capital lease obligations, less current maturities	249,793	280,342
Deferred rent, less current	191,163	202,965
Total Liabilities	3,677,340	3,321,441
Stockholders' Equity	'	'
Common stock, $.001 par value; authorized 150,000,000 shares; issued and outstanding March 29, 2014 104,559,101 and December 28, 2013 104,524,738 shares	104,559	104,525
Additional paid-in capital	40,674,072	39,697,063
Accumulated deficit	-35,984,153	-34,136,137
Total stockholders' equity	4,794,478	5,665,451
Total liabilities and stockholders' equity	$8,471,818	$8,986,892

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Mar. 29, 2014	Dec. 28, 2013
Statement of Financial Position [Abstract]	'	'
Trade receivables, less allowance for doubtful accounts and returns	$16,000	$9,000
Common Stock, Par Value Per Share	$0.00	$0.00
Common Stock, Shares Authorized	150,000,000	150,000,000
Common Stock, Shares, Issued	104,559,101	104,524,738
Common Stock, Shares, Outstanding	104,559,101	104,524,738

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (Unaudited) (USD $)	3 Months Ended
	Mar. 29, 2014	Mar. 30, 2013
Income Statement [Abstract]	'	'
Sales, net	$3,074,138	$2,334,566
Cost of sales	2,089,130	1,661,726
Gross profit	985,008	672,840
Operating expenses:	'	'
Sales and marketing	464,567	729,424
General and administrative	2,337,663	1,359,901
Loss from investment in affiliate	21,543	'
Operating expenses	2,823,773	2,089,325
Operating loss	-1,838,765	-1,416,485
Nonoperating income (expense):	'	'
Interest income	640	204
Interest expense	-9,891	-7,791
Nonoperating expenses	-9,251	-7,587
Net loss	($1,848,016)	($1,424,072)
Basic and Diluted loss per common share	($0.02)	($0.02)
Basic and Diluted weighted average common shares outstanding	106,076,361	94,626,120

Condensed_Consolidated_Stateme1

Condensed Consolidated Statement of Stockholders' Equity (Unaudited) (USD $)	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Beginning Balance, Amount at Dec. 28, 2013	$104,525	$39,697,063	($34,136,137)	$5,665,451
Beginning Balance, Shares at Dec. 28, 2013	104,524,738	'	'	'
Exercise of stock options, Shares	34,343	'	'	'
Exercise of stock options, Amount	34	27,066	'	27,100
Share-based compensation	'	949,943	'	949,943
Net loss	'	'	-1,848,016	-1,848,016
Ending Balance, Amount at Mar. 29, 2014	$104,559	$40,674,072	($35,984,153)	$4,794,478
Ending Balance, Shares at Mar. 29, 2014	104,559,101	'	'	'

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Cash Flows (Unaudited) (USD $)	3 Months Ended
	Mar. 29, 2014	Mar. 30, 2013
Cash Flows From Operating Activities	'	'
Net loss	($1,848,016)	($1,424,072)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Depreciation of leasehold improvements and equipment	50,919	79,184
Amortization of intangibles	7,633	4,964
Share-based compensation expense	999,661	351,590
Gain on sale of equipment	-103	'
Loss from investment in affiliate	21,543	'
Changes in operating assets and liabilities:	'	'
Trade receivables	-828,648	971,153
Other receivable	215,000	'
Inventories	-288,652	164,322
Prepaid expenses and other assets	-123,367	-86,181
Accounts payable	481,159	-683,152
Accrued expenses	74,894	-72,190
Customer deposits and other	-157,020	4,201
Deferred rent	-9,788	-15,621
Net cash used in operating activities	-1,404,785	-705,802
Cash Flows From Investing Activities	'	'
Purchases of leasehold improvements and equipment	-14,623	-7,428
Purchase of intangible assets	-5,000	-40,000
Proceeds from sale of assets	'	500,000
Proceeds from sale of equipment	1,356	'
Proceeds from investment in affiliate	1,092,500	'
Net cash provided by investing activities	1,074,233	452,572
Cash Flows From Financing Activities	'	'
Proceeds from exercise of stock options	27,100	6,769
Proceeds from exercise of warrants	'	716,999
Principal payments on capital leases	-33,346	-23,962
Net cash provided by (used in) financing activities	-6,246	699,806
Net (decrease) increase in cash	-336,798	446,576
Cash Beginning of Period	2,261,336	520,000
Cash Ending of Period	1,924,538	966,576
Supplemental Disclosures of Cash Flow Information	'	'
Cash payments for interest	9,891	7,791
Supplemental Schedule of Noncash Investing Activity	'	'
Capital lease obligation incurred for the purchase of equipment	'	116,122
Supplemental Schedule of Noncash Share-based Compensation	'	'
Stock awards issued for services rendered in prior period	'	14,560
Changes in stock and warrant awards issued for future services	49,718	182,502
Supplemental Schedule of Noncash Activities Related to Sale of BlueScience Consumer Product Line	'	'
Assets transferred	'	3,526,677
Liabilities transferred	'	368,873
Carrying value of long-term investment in affiliate, net of $500,000 cash proceeds and $500,000 receivable	'	$2,157,804

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (Parenthetical) (USD $)	3 Months Ended
	Mar. 29, 2014
Statement of Cash Flows [Abstract]	'
Cash proceeds	$500,000
Receivables	$500,000

Interim_Financial_Statements

Interim Financial Statements	3 Months Ended
	Mar. 29, 2014
Interim Financial Statements	'
Note 1. Interim Financial Statements	'
	The accompanying financial statements of ChromaDex Corporation (the “Company”) and its wholly owned subsidiaries, ChromaDex, Inc., ChromaDex Analytics, Inc. and Spherix Consulting, Inc. include all adjustments, consisting of normal recurring adjustments and accruals, that, in the opinion of the management of the Company, are necessary for a fair presentation of the Company’s financial position as of March 29, 2014 and results of operations and cash flows for the three months ended March 29, 2014 and March 30, 2013. These unaudited interim financial statements should be read in conjunction with the Company’s audited financial statements and the notes thereto for the year ended December 28, 2013 appearing in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission (the “Commission”) on March 27, 2014. Operating results for the three months ended March 29, 2014 are not necessarily indicative of the results to be achieved for the full year ending on January 3, 2015.  The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates.
	The balance sheet at December 28, 2013 has been derived from the audited financial statements at that date, but does not include all of the information and footnotes required by GAAP for complete financial statements.

Nature_of_Business_and_Liquidi

Nature of Business and Liquidity	3 Months Ended
	Mar. 29, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Note 2. Nature of Business and Liquidity	'
	Nature of business:  The Company is a natural products company that discovers, acquires, develops and commercializes proprietary-based ingredient technologies through its business model that utilizes its wholly owned business units, including ingredient technologies, catalog of natural product fine chemicals, chemistry and analytical testing services, and product regulatory and safety consulting services.  The Company provides science-based solutions to the nutritional supplement, food and beverage, animal health, cosmetic and pharmaceutical industries.  The Company acquired Spherix Consulting, Inc. on December 3, 2012, which provides scientific and regulatory consulting to the clients in the food, supplement and pharmaceutical industries to manage potential health and regulatory risks.
	Liquidity:  The Company has incurred a loss from operations of approximately $1,839,000 and a net loss of approximately $1,848,000 for the three-month period ended March 29, 2014.  As of March 29, 2014, cash totaled approximately $1,925,000.  By curtailing certain expenditures, management believes it will be able to support operations of the Company with its current cash and cash from operations through March, 2015.  If the Company determines that it shall require additional financing to further enable it to achieve its long-term strategic objectives, there can be no assurance that such financing will be available on terms favorable to it or at all.  If adequate financing is not available, the Company will further delay, postpone or terminate product and service expansion and curtail certain selling, general and administrative expenses.  The inability to raise additional financing may have a material adverse effect on the future performance of the Company.

Significant_Accounting_Policie

Significant Accounting Policies	3 Months Ended
	Mar. 29, 2014
Accounting Policies [Abstract]	'
Note 3. Significant Accounting Policies	'
	Basis of presentation:  The financial statements and accompanying notes have been prepared on a consolidated basis and reflect the consolidated financial position of the Company and its wholly owned subsidiaries. All significant intercompany balances and transactions have been eliminated from these financial statements. The Company's fiscal year ends on the Saturday closest to December 31, and the Company’s normal fiscal quarters end on the Saturday 13 weeks after the last fiscal year end or fiscal quarter end.  Every fifth or sixth fiscal year, the inclusion of an extra week occurs due to the Company’s floating year-end date.  The fiscal year 2014 will include 53 weeks instead of the normal 52 weeks, and will end on January 3, 2015.
	Changes in accounting estimate: During the three-month period ended March 29, 2014, the Company evaluated assumptions for estimating the fair value of the Company’s stock options.  The Company uses the Black-Scholes based option valuation model, which requires assumptions on (i) volatility, (ii) expected dividends, (iii) expected term and (iv) risk-free rate.  While evaluating the assumptions on volatility, the Company determined that the historical volatility the Company’s common stock needs to be considered when estimating the expected volatility.  Previously, the Company calculated expected volatility based on publicly held companies in similar industries and did not consider the historical volatility of the Company’s common stock, as the historical measurement period that was available to compute the volatility rate of the Company’s common stock was shorter than the expected life of the options.
	For the stock options granted during the three-month period ended March 29, 2014, the Company calculated expected volatility rate based on the combined volatility of publicly held companies in similar industries and the historical volatility of the Company’s common stock.  A 20% weight was assigned to the volatility of the Company’s common stock as the historical volatility of the Company’s common stock covers only the period since June 2008 in a thinly traded market.  The weighted average expected volatility for the stock options granted during the three-month period ended March 29, 2014 using this revised calculation method was approximately 70%.  The weighted average expected volatility would have been approximately 31%, if we calculated based on only publicly held companies in similar industries.
	Inventories:  Inventories are comprised of raw materials, work-in-process and finished goods.  They are stated at the lower of cost, determined by the first-in, first-out method (FIFO) method, or market.  Labor and overhead has been added to inventory that was manufactured or characterized by the Company.  The amounts of major classes of inventory as of March 29, 2014 and December 28, 2013 are as follows:
		29-Mar-14		28-Dec-13
	Reference standards	$	1,772,865	$	1,769,160
	Bulk ingredients		980,912		694,965
			2,753,777		2,464,125
	Less valuation allowance		261,000		260,000
		$	2,492,777	$	2,204,125
	Earnings per share: Potentially dilutive common shares consist of the incremental common shares issuable upon the exercise of common stock options for the three-month period ending in March 29, 2014 and common stock options and warrants for the three-month period ending in March 30, 2013.  For all periods presented, the basic and diluted shares reported are equal because the common share equivalents are anti-dilutive.  Below is a tabulation of the potentially dilutive securities that were “in the money” for the three-month periods ended March 29, 2014 and March 30, 2013.
		Three Months Ended
		29-Mar-14		30-Mar-13
	Basic weighted average common shares outstanding		106,076,361		94,626,120
	Warrants and options in the money, net		4,855,625		3,298,337
	Weighted average common shares outstanding assuming dilution		110,931,986		97,924,457
	Total warrants and options that were not “in the money” at March 29, 2014 and March 30, 2013 were approximately 65,000 and 12,338,000, respectively.

Investment_in_Affiliate

Investment in Affiliate	3 Months Ended
	Mar. 29, 2014
Investment In Affiliate	'
Note 4. Investment in Affiliate	'
	During the year ended December 28, 2013, the Company entered into an asset purchase and sale agreement with NeutriSci International Inc. (“NeutriSci”) and consummated the sale of BluScience consumer product line to NeutriSci.  The Company is using the cost recovery method to account the sale transaction, which was estimated at approximately $3,157,804.  The consideration received consisted of following: (a) a $1,000,000 cash payment; (b) a $2,500,000 senior convertible secured note (convertible into 625,000 shares Series I Preferred Stock); and (c) 669,708 shares of Series I Preferred Shares that are convertible into 2,678,832 Class “A” common shares of NeutriSci, representing an aggregate of 19% of the NeutriSci shares at the date of the transaction.
	The Company has previously applied the equity method of accounting due to a significant influence that it had obtained from the financial instruments noted above, and the carrying value, which includes the Senior Note, was reflected as long-term investment in affiliate in the Company’s consolidated balance sheet at the date of transaction.  The initial carrying value of this investment recognized at the date of transaction was $2,157,804, which is the Company’s unrecovered cost or the difference between the net assets transferred to NeutriSci and the initial monetary consideration received.  The 669,708 shares of Series I Preferred Shares and the senior convertible secured note were accounted for as one long-term investment in NeutriSci.  Under the cost recovery method, no gain on the sale will be recognized until the Company’s cost basis in the net assets transferred has been recovered.
	Sale of Senior Secured Convertible Note
	On December 30, 2013, the Company assigned the Senior Note to an unrelated third party for $1,250,000.  $2,275,000 remained outstanding on the Senior Note at the date of the assignment.  The Company also paid legal fee of $7,500 out of the proceeds of the purchase price.  The Company also agreed to transfer to the third party a number of shares of preferred stock of NeutriSci having a value of $500,000 upon the earlier of (a) December 31, 2014; or (b) the consummation by NeutriSci of any action resulting in the shares of its common stock being listed on an exchange.  There is no recourse provision to the Company associated with the assignment of the note.  In connection with the assignment of the note, the Company paid Palladium Capital Advisors, LLC (“Palladium”), a placement agent, a cash fee of $150,000 and agreed to transfer to Palladium a number of shares of preferred stock of NeutriSci having a value of $50,000 upon the consummation by NeutriSci of any action resulting in the shares of its common stock being listed on an exchange.  The net proceeds received from the assignment of the Senior Note have been charged against the carrying value of the long-term investment in affiliate.  As of March 29, 2014, the Company has not transferred preferred stock of NeutriSci to either the unrelated party or Palladium.
	Subsequent to the consummation of the sale of BluScience consumer product line, NeutriSci has issued additional 950 shares of Series I Preferred Shares pursuant to anti-dilution provision.  As of March 29, 2014, the Company holds a total of 670,658 shares of Series I Preferred Shares.
	Loss of Significant Influence
	As a result of the assignment of the Senior Note described above, the Company no longer has a significant influence on NeutriSci as of December 30, 2013.  As a result, the Company has discontinued applying equity method of accounting and has applied cost method of accounting from December 30, 2013.  The adjusted carrying amount as of December 30, 2013 became the new cost figure for the investment and no retrospective adjustments to the financial statements have been made.
	The Company had elected to record equity method adjustments in losses on the investment in NeutriSci, with a three-month lag, as the financial information of NeutriSci was not available in a timely matter.  The equity method adjustment for the previously unaccounted NeutriSci’s operations from October 1, 2013 to December 31, 2013 is recorded during the three-month period ended March 29, 2014, and is incorporated into the adjusted carrying amount of the investment.
	Sales, gross profit, net loss of NeutriSci for the three months ended December 31, 2013 and the changes in carrying value and the Company ownership percentage through December 30, 2013 are summarized as follows:
		31-Dec-13
	Sales	$	60,575
	Gross profit		33,619
	Net loss	$	(435,208	)
	Changes in Carrying Value and Ownership Percentage for ChromaDex Corporation
		Carrying Value			Ownership
					Percentage
	At December 28, 2013	$	1,887,844			4.9	%
	Company's share of NeutriSci's loss
	for the three-month period ended December 31, 2013;
	previously not recognized due to a three-month lag		(21,543	)		-
	Proceeds from assignment of the Senior Note		(1,092,500	)		-
	At December 30, 2013	$	773,801			4.9	%
	Valuation assessment of Investment
	As of March 29, 2014, the Company has determined that there is no other-than-temporary impairment of the carrying amounts of its investment in NeutriSci.  The Company will continue to monitor NeutriSci’s performance and evaluate if there are any such events or indicators to consider.

ShareBased_Compensation

Share-Based Compensation	3 Months Ended
	Mar. 29, 2014
Share-Based Compensation	'
Note 5. Share-Based Compensation	'
	5A. Employee Share-Based Compensation
	Stock Option Plans
	The fair value of the Company’s stock options was estimated at the date of grant using the Black-Scholes based option valuation model.  The table below outlines the weighted average assumptions for options granted to employees during the three months ended March 29, 2014.
	Three Months Ended March 29, 2014
	Expected volatility	69.64%
	Expected dividends	0.00%
	Expected term	5.6 years
	Risk-free rate	1.75%
	The weighted average fair value of options granted during the three months ended March 29, 2014 was $1.10.
	Service Period Based Stock Options
	The majority of options granted by the Company are comprised of service based options granted to employees.  These options vest ratably over a defined period following grant date after a passage of a service period.
	The following table summarizes service period based stock options activity at March 29, 2014 and changes during the three months then ended:
						Weighted Average
								Remaining		Aggregate
			Number of			Exercise		Contractual		Intrinsic
			Shares			Price		Term		Value
	Outstanding at December 28, 2013			12,113,655		$	1.06
	Options Granted			485,000			1.76
	Options Classification from Employee to Non-Employee			(113,151	)		0.76
	Options Exercised			(34,363	)		0.79
	Options Expired			(253,900	)		1
	Options Forfeited			(31,037	)		0.96
	Outstanding at March 29, 2014			12,166,204		$	1.1		7.43	$	9,163,000
	Exercisable at March 29, 2014			8,382,357		$	1.14		6.84	$	5,977,000
	The aggregate intrinsic values in the table above are before income taxes, based on the Company’s closing stock price of $1.85 on the last day of business for the period ended March 29, 2014.
	As of March 29, 2014, there was approximately $1,545,000 of total unrecognized compensation expense related to non-vested share-based compensation arrangements granted under the plans for employee stock options. That cost is expected to be recognized over a weighted average period of 1.93 years as of March 29, 2014.
	Restricted Stock
	Restricted stock awards granted by the Company to employees have vesting conditions that are unique to each award.
	The following table summarizes activity of restricted stock awards granted to employees at March 29, 2014 and changes during the three months then ended:
						Weighted Average
						Award-Date
			Shares			Fair Value
	Unvested shares at December 28, 2013			500,000		$	0.69
	Granted			1,090,000			1.41
	Vested			-			-
	Forfeited			-			-
	Unvested shares at March 29, 2014			1,590,000		$	1.18
	Expected to Vest as of March 29, 2014			1,590,000		$	1.18
	On January 2, 2014, the Company awarded an aggregate of 1,090,000 shares of restricted stock to the Company’s officers and members of the board of directors.  These shares shall vest upon the earlier to occur of the following: (i) the market price of the Company’s stock exceeds a certain price, or (ii) one of other certain triggering events, including the termination of the officers and members of the board of directors without cause for any reason.  The fair values of these restricted stock awards were estimated at the date of award using the Company’s stock price as the service condition prevailed over the market condition.  The expense related the restricted stock award will be amortized over the period of 6 months through July 1, 2014, as the requisite service period is 6 months and the earliest date the shares are eligible to vest is July 1, 2014. The market condition after July 1, 2014 is non-substantive.
	As of March 29, 2014, there was approximately $798,000 of total unrecognized expense related to restricted stock awards granted.  That cost is expected to be recognized by July 1, 2014.
	For employee share-based compensation, the Company recognized share-based compensation expense of approximately $950,000 and $287,000 in general and administrative expenses in the statement of operations for the three months ended March 29, 2014 and March 30, 2013.
	5B. Non-Employee Share-Based Compensation
	Stock Option Plans
	The following table summarizes activity of stock options granted to non-employees at March 29, 2014 and changes during the three months then ended:
						Weighted Average
								Remaining		Aggregate
			Number of			Exercise		Contractual		Intrinsic
			Shares			Price		Term		Value
	Outstanding at December 28, 2013			847,300		$	1.44
	Options Granted			-			-
	Options Classification from Employee to Non-Employee			113,151			0.76
	Options Exercised			-			-
	Options Forfeited			-			-
	Outstanding at March 29, 2014			960,451		$	1.36		5.83	$	466,441
	Exercisable at March 29, 2014			960,451		$	1.36		5.83	$	466,441
	The aggregate intrinsic values in the table above are before income taxes, based on the Company’s closing stock price of $1.85 on the last day of business for the period ended March 29, 2014.
	For non-employee share-based compensation, the Company recognized share-based compensation expense of approximately $50,000 and $65,000 in general and administrative expenses in the statement of operations for the three months ended March 29, 2014 and March 30, 2013.

Business_Segmentation_and_Geog

Business Segmentation and Geographical Distribution	3 Months Ended
	Mar. 29, 2014
Business Segmentation And Geographical Distribution	'
Note 6. Business Segmentation	'
	Since the year ended December 28, 2013, the Company has generated significant revenue from its ingredients operations and has made operational changes, including changes in the organizational structure to support the ingredients operations.  As a result, on December 29, 2013, the Company began segregating its financial results for ingredients operations, and has following three reportable segments.
		·	Core standards, and contract services segment includes supply of phytochemical reference standards, which are small quantities of plant-based compounds typically used to research an array of potential attributes, reference materials, and related contract services.
		·	Ingredients segment develops and commercializes proprietary-based ingredient technologies and supplies these ingredients to the manufacturers of consumer products in various industries including the nutritional supplement, food and beverage and animal health industries.
		·	Scientific and regulatory consulting segment which consist of providing scientific and regulatory consulting to the clients in the food, supplement and pharmaceutical industries to manage potential health and regulatory risks.
	The “Other” classification includes corporate items not allocated by the Company to each reportable segment. Further, there are no intersegment sales that require elimination.  The Company evaluates performance and allocates resources based on reviewing gross margin by reportable segment.
			Core Standards and				Scientific and
	Three months ended		Contract Services		Ingredients		Regulatory
	29-Mar-14		segment		segment		Consulting segment		Other			Total
	Net sales		$	1,735,883	$	1,136,309	$	201,946	$	-		$	3,074,138
	Cost of sales			1,193,635		718,177		177,318		-			2,089,130
	Gross profit			542,248		418,132		24,628		-			985,008
	Operating expenses:
	Sales and marketing			212,775		239,960		11,832		-			464,567
	General and administrative			-		-		-		2,337,663			2,337,663
	Loss from investment in affiliate			-		-		-		21,543			21,543
	Operating expenses			212,775		239,960		11,832		2,359,206			2,823,773
	Operating income (loss)		$	329,473	$	178,172	$	12,796	$	(2,359,206	)	$	(1,838,765	)
			Core Standards				Scientific and
	Three months ended		and Contract Services		Ingredients		Regulatory Consulting
	30-Mar-13		segment		segment		segment		Other			Total
	Net sales		$	1,573,561	$	577,953	$	243,338	$	(60,285	)	$	2,334,566
	Cost of sales			1,151,540		362,443		146,788		955			1,661,726
	Gross profit (loss)			422,020		215,510		96,550		(61,240	)		672,840
	Operating expenses:
	Sales and marketing			384,943		211,834		1,488		131,159			729,424
	General and administrative			-		-		-		1,359,901			1,359,901
	Operating expenses			384,943		211,834		1,488		1,491,060			2,089,325
	Operating income (loss)		$	37,077	$	3,676	$	95,062	$	(1,552,300	)	$	(1,416,485	)
			Core Standards and				Scientific and
			Contract Services		Ingredients		Regulatory
	At March 29, 2014		segment		segment		Consulting segment		Other			Total
	Total assets		$	2,934,128	$	2,253,549	$	147,448	$	3,136,693		$	8,471,818
			Core Standards and				Scientific and
			Contract Services		Ingredients		Regulatory
	At December 28, 2013		segment		segment		Consulting segment		Other			Total
	Total assets		$	2,952,270	$	1,083,856	$	139,765	$	4,811,001		$	8,986,892

Commitments_and_Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 29, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Note 7. Commitments and Contingencies	'
	Capitalized Lease Obligation
	The Company has entered into a financing transaction to purchase laboratory equipment subsequent to March 29, 2014. Under the lease terms, the Company will make monthly future lease payments, including interest, of approximately $5,000 for 60 months, for a total payment of approximately $271,000. The Company will record a capital lease of approximately $223,000. The equipment will be utilized in our core standards and contract services segment.
	Employment Agreement with Troy Rhonemus
	On March 6, 2014, the Company entered into an Employment Agreement (the “Rhonemus Agreement”) with Mr. Troy Rhonemus pursuant to which Mr. Rhonemus was appointed to serve as the Chief Operating Officer of the Company.  Upon termination, Mr. Rhonemus will receive severance payments per the terms of the Rhonemus Agreement.  The key terms of the Rhonemus Agreement, including the severance terms are as follows:
	The Rhonemus Agreement has a one year term beginning on the date of the agreement that automatically renews unless the Rhonemus Agreement is terminated in accordance with its terms. The Rhonemus Agreement provides for a base salary of $180,000, and provides for an annual cash bonus (based on performance targets) of up to 30% of his base salary (30% of this salary being the “Maximum Annual Bonus”), and provides for option grants of 250,000 shares of Common Stock.  The option grants were awarded on February 21, 2014.
	The severance terms of the Rhonemus Agreement provide that in the event Mr. Rhonemus’ employment with us is terminated voluntarily by Mr. Rhonemus, he will be entitled to any accrued but unpaid base salary and any accrued but unpaid welfare and retirement benefits up to the termination date.  In addition, if Mr. Rhonemus leaves the Company for “Good Reason” (as defined in the Rhonemus Agreement), he will also be entitled to severance equal to two weeks of base salary for each full year of service to a maximum of eight weeks of the base salary.
	In the event that Mr. Rhonemus is terminated by the Company for “Cause” (as defined in the Rhonemus Agreement), he will only be entitled to his accrued but unpaid base salary, and any accrued but unpaid welfare and retirement benefits.
	In the event that Mr. Rhonemus is terminated due to a “Cessation of Business” (as defined in the Rhonemus Agreement), Mr. Rhonemus will be entitled to a lump sum payment of (i) base salary until the last to occur of (A) the expiration of the remaining portion of the initial term or the then applicable renewal term, as the case may be, or (B) the expiration of the 12-month period commencing on the date Employee is terminated, and (ii) the Maximum Annual Bonus.
	In the event the Company terminates Mr. Rhonemus’ employment “without Cause,” Mr. Rhonemus will be entitled to severance equal to two weeks of base salary for each full year of service to a maximum of eight weeks of the base salary, or, if Mr. Rhonemus enters into a standard separation agreement, Mr. Rhonemus will receive continuation of base salary and health benefits, together with applicable fringe benefits as provided until the expiration of the term or renewal term then in effect, however, that in the case of medical and dental insurance, until the expiration of 12 months from the date of termination.

Significant_Accounting_Policie1

Significant Accounting Policies (Policy)	3 Months Ended
	Mar. 29, 2014
Accounting Policies [Abstract]	'
Basis of presentation	'
	Basis of presentation:  The financial statements and accompanying notes have been prepared on a consolidated basis and reflect the consolidated financial position of the Company and its wholly owned subsidiaries. All significant intercompany balances and transactions have been eliminated from these financial statements. The Company's fiscal year ends on the Saturday closest to December 31, and the Company’s normal fiscal quarters end on the Saturday 13 weeks after the last fiscal year end or fiscal quarter end.  Every fifth or sixth fiscal year, the inclusion of an extra week occurs due to the Company’s floating year-end date.  The fiscal year 2014 will include 53 weeks instead of the normal 52 weeks, and will end on January 3, 2015.
Changes in accounting estimate	'
	Changes in accounting estimate: During the three-month period ended March 29, 2014, the Company evaluated assumptions for estimating the fair value of the Company’s stock options.  The Company uses the Black-Scholes based option valuation model, which requires assumptions on (i) volatility, (ii) expected dividends, (iii) expected term and (iv) risk-free rate.  While evaluating the assumptions on volatility, the Company determined that the historical volatility the Company’s common stock needs to be considered when estimating the expected volatility.  Previously, the Company calculated expected volatility based on publicly held companies in similar industries and did not consider the historical volatility of the Company’s common stock, as the historical measurement period that was available to compute the volatility rate of the Company’s common stock was shorter than the expected life of the options.
	For the stock options granted during the three-month period ended March 29, 2014, the Company calculated expected volatility rate based on the combined volatility of publicly held companies in similar industries and the historical volatility of the Company’s common stock.  A 20% weight was assigned to the volatility of the Company’s common stock as the historical volatility of the Company’s common stock covers only the period since June 2008 in a thinly traded market.  The weighted average expected volatility for the stock options granted during the three-month period ended March 29, 2014 using this revised calculation method was approximately 70%.  The weighted average expected volatility would have been approximately 31%, if we calculated based on only publicly held companies in similar industries.
Inventories	'
	Inventories:  Inventories are comprised of raw materials, work-in-process and finished goods.  They are stated at the lower of cost, determined by the first-in, first-out method (FIFO) method, or market.  Labor and overhead has been added to inventory that was manufactured or characterized by the Company.  The amounts of major classes of inventory as of March 29, 2014 and December 28, 2013 are as follows:
		29-Mar-14		28-Dec-13
	Reference standards	$	1,772,865	$	1,769,160
	Bulk ingredients		980,912		694,965
			2,753,777		2,464,125
	Less valuation allowance		261,000		260,000
		$	2,492,777	$	2,204,125
Earnings per share	'
	Earnings per share: Potentially dilutive common shares consist of the incremental common shares issuable upon the exercise of common stock options for the three-month period ending in March 29, 2014 and common stock options and warrants for the three-month period ending in March 30, 2013.  For all periods presented, the basic and diluted shares reported are equal because the common share equivalents are anti-dilutive.  Below is a tabulation of the potentially dilutive securities that were “in the money” for the three-month periods ended March 29, 2014 and March 30, 2013.
		Three Months Ended
		29-Mar-14		30-Mar-13
	Basic weighted average common shares outstanding		106,076,361		94,626,120
	Warrants and options in the money, net		4,855,625		3,298,337
	Weighted average common shares outstanding assuming dilution		110,931,986		97,924,457
	Total warrants and options that were not “in the money” at March 29, 2014 and March 30, 2013 were approximately 65,000 and 12,338,000, respectively.

Significant_Accounting_Policie2

Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 29, 2014
Accounting Policies [Abstract]	'
Inventories	'
		29-Mar-14		28-Dec-13
	Reference standards	$	1,772,865	$	1,769,160
	Bulk ingredients		980,912		694,965
			2,753,777		2,464,125
	Less valuation allowance		261,000		260,000
		$	2,492,777	$	2,204,125
Earnings per share	'
		Three Months Ended
		29-Mar-14		30-Mar-13
	Basic weighted average common shares outstanding		106,076,361		94,626,120
	Warrants and options in the money, net		4,855,625		3,298,337
	Weighted average common shares outstanding assuming dilution		110,931,986		97,924,457

Investment_in_Affiliate_Tables

Investment in Affiliate (Tables)	3 Months Ended
	Mar. 29, 2014
Investment In Affiliate Tables	'
Carrying value determination	'
		31-Dec-13
	Sales	$	60,575
	Gross profit		33,619
	Net loss	$	(435,208	)
Change in Carrying Value and Ownership	'
	Changes in Carrying Value and Ownership Percentage for ChromaDex Corporation
		Carrying Value			Ownership
					Percentage
	At December 28, 2013	$	1,887,844			4.9	%
	Company's share of NeutriSci's loss
	for the three-month period ended December 31, 2013;
	previously not recognized due to a three-month lag		(21,543	)		-
	Proceeds from assignment of the Senior Note		(1,092,500	)		-
	At December 30, 2013	$	773,801			4.9	%

ShareBased_Compensation_Tables

Share-Based Compensation (Tables)	3 Months Ended
	Mar. 29, 2014
Share-Based Compensation Tables	'
Weighted average assumptions of stock options granted	'
	Three Months Ended March 29, 2014
	Expected volatility	69.64%
	Expected dividends	0.00%
	Expected term	5.6 years
	Risk-free rate	1.75%
Service Period Based Stock Options	'
						Weighted Average
								Remaining		Aggregate
			Number of			Exercise		Contractual		Intrinsic
			Shares			Price		Term		Value
	Outstanding at December 28, 2013			12,113,655		$	1.06
	Options Granted			485,000			1.76
	Options Classification from Employee to Non-Employee			(113,151	)		0.76
	Options Exercised			(34,363	)		0.79
	Options Expired			(253,900	)		1
	Options Forfeited			(31,037	)		0.96
	Outstanding at March 29, 2014			12,166,204		$	1.1		7.43	$	9,163,000
	Exercisable at March 29, 2014			8,382,357		$	1.14		6.84	$	5,977,000
Restricted stock awards granted to employees	'
						Weighted Average
						Award-Date
			Shares			Fair Value
	Unvested shares at December 28, 2013			500,000		$	0.69
	Granted			1,090,000			1.41
	Vested			-			-
	Forfeited			-			-
	Unvested shares at March 29, 2014			1,590,000		$	1.18
	Expected to Vest as of March 29, 2014			1,590,000		$	1.18
Non-Employee stock options	'
						Weighted Average
								Remaining		Aggregate
			Number of			Exercise		Contractual		Intrinsic
			Shares			Price		Term		Value
	Outstanding at December 28, 2013			847,300		$	1.44
	Options Granted			-			-
	Options Classification from Employee to Non-Employee			113,151			0.76
	Options Exercised			-			-
	Options Forfeited			-			-
	Outstanding at March 29, 2014			960,451		$	1.36		5.83	$	466,441
	Exercisable at March 29, 2014			960,451		$	1.36		5.83	$	466,441

Business_Segmentation_Tables

Business Segmentation (Tables)	3 Months Ended
	Mar. 29, 2014
Business Segmentation Tables	'
Business Segmentation	'
		Core Standards and				Scientific and
	Three months ended	Contract Services		Ingredients		Regulatory
	29-Mar-14	segment		segment		Consulting segment		Other			Total
	Net sales	$	1,735,883	$	1,136,309	$	201,946	$	-		$	3,074,138
	Cost of sales		1,193,635		718,177		177,318		-			2,089,130
	Gross profit		542,248		418,132		24,628		-			985,008
	Operating expenses:
	Sales and marketing		212,775		239,960		11,832		-			464,567
	General and administrative		-		-		-		2,337,663			2,337,663
	Loss from investment in affiliate		-		-		-		21,543			21,543
	Operating expenses		212,775		239,960		11,832		2,359,206			2,823,773
	Operating income (loss)	$	329,473	$	178,172	$	12,796	$	(2,359,206	)	$	(1,838,765	)
		Core Standards				Scientific and
	Three months ended	and Contract Services		Ingredients		Regulatory Consulting
	30-Mar-13	segment		segment		segment		Other			Total
	Net sales	$	1,573,561	$	577,953	$	243,338	$	(60,285	)	$	2,334,566
	Cost of sales		1,151,540		362,443		146,788		955			1,661,726
	Gross profit (loss)		422,020		215,510		96,550		(61,240	)		672,840
	Operating expenses:
	Sales and marketing		384,943		211,834		1,488		131,159			729,424
	General and administrative		-		-		-		1,359,901			1,359,901
	Operating expenses		384,943		211,834		1,488		1,491,060			2,089,325
	Operating income (loss)	$	37,077	$	3,676	$	95,062	$	(1,552,300	)	$	(1,416,485	)
		Core Standards and				Scientific and
		Contract Services		Ingredients		Regulatory
	At March 29, 2014	segment		segment		Consulting segment		Other			Total
	Total assets	$	2,934,128	$	2,253,549	$	147,448	$	3,136,693		$	8,471,818
		Core Standards and				Scientific and
		Contract Services		Ingredients		Regulatory
	At December 28, 2013	segment		segment		Consulting segment		Other			Total
	Total assets	$	2,952,270	$	1,083,856	$	139,765	$	4,811,001		$	8,986,892

Nature_of_Business_and_Liquidi1

Nature of Business and Liquidity (Details Narrative) (USD $)	3 Months Ended
	Mar. 29, 2014	Mar. 30, 2013	Dec. 28, 2013
Liquidity	'	'	'
Operating loss	($1,838,765)	($1,416,485)	'
Net loss	-1,848,016	-1,424,072	'
Cash and cash equivalents	$1,924,538	$966,576	$2,261,336

Significant_Accounting_Policie3

Significant Accounting Policies (Details) (USD $)	Mar. 29, 2014	Dec. 28, 2013
Inventories	'	'
Reference standards	$1,772,865	$1,769,160
Bulk ingredients	980,912	694,965
Inventory-gross	2,753,777	2,464,125
Less valuation allowance	261,000	260,000
Inventory-net	$2,492,777	$2,204,125

Significant_Accounting_Policie4

Significant Accounting Policies (Details 1)	3 Months Ended
	Mar. 29, 2014	Mar. 30, 2013
Earnings per share	'	'
Basic weighted average common shares outstanding	106,076,361	94,626,120
Warrants and options in the money, net	4,855,625	3,298,337
Weighted average common shares outstanding assuming dilution	110,931,986	97,924,457

Significant_Accounting_Policie5

Significant Accounting Policies (Details Narrative)	Mar. 29, 2014	Mar. 30, 2013
Accounting Policies [Abstract]	'	'
Not in the money warrants and options	65,000	12,338,000

Investment_in_Affiliate_Detail

Investment in Affiliate (Details 1) (USD $)	3 Months Ended
	Dec. 31, 2013
Equity Method Investments and Joint Ventures [Abstract]	'
Sales	$60,575
Gross profit	33,619
Net loss	($435,208)

Investment_in_Affiliate_Detail1

Investment in Affiliate (Details 2) (NeutriSci [Member], USD $)	3 Months Ended
	Dec. 31, 2013	Dec. 30, 2013	Dec. 28, 2013	Dec. 29, 2012
NeutriSci [Member]	'	'	'	'
Carrying value, equity investment	'	$773,801	$1,887,844	$2,157,804
Company's share of NeutriSci's loss for the three-month period ended December 31, 2013;	-21,543	'	'	'
Proceeds from assignment of the Senior Note	($1,092,500)	'	'	'
Changes in Carrying Value and Ownership Percentage for ChromaDex Corporation	'	'	'	'
Ownership percentage	'	4.90%	4.90%	'

Investment_in_Affiliate_Detail2

Investment in Affiliate (Details Narrative) (USD $)	3 Months Ended	12 Months Ended
	Mar. 29, 2014	Dec. 28, 2013	Dec. 30, 2013	Dec. 28, 2013
		NeutriSci [Member]	NeutriSci [Member]	NeutriSci [Member]
Sale transaction value, cost recovery method	'	$3,157,804	'	'
Secured note	'	2,500,000	'	'
Convertible shares	'	625,000	'	'
Series I preferres shares issued	'	669,708	'	'
Series I conversion into Class A Common Shares	'	2,678,832	'	'
Class A common percent of deemed shares	'	19.00%	'	'
Carrying value, equity investment, beginning balance	'	2,157,804	773,801	1,887,844
Cash payment received	'	1,000,000	'	'
Series I shares held by the Company	670,658	'	'	'
Senior note to an unrelated party	1,250,000	'	'	'
Remaining outstanding on the Senior Note at the date of assignment	2,275,000	'	'	'
Legal fees	7,500	'	'	'
NeutriSci Preferred shares due to an unrelated party	500,000	'	'	'
Placement agent cash fee	150,000	'	'	'
NeutriSci Preferred shares due to Palladium	50,000	'	'	'
Net proceeds of note assignment	$1,092,500	'	'	'

ShareBased_Compensation_Assump

Share-Based Compensation - Assumptions (Details)	3 Months Ended
	Mar. 29, 2014
Share-Based Compensation - Assumptions Details	'
Expected volatility	69.64%
Expected dividends	0.00%
Expected term	'5 years 6 months
Risk-free rate	1.75%

ShareBased_Compensation_Servic

Share-Based Compensation - Service Based (Details 1) (USD $)	3 Months Ended
	Mar. 29, 2014
Number of Shares	'
Outstanding at Beginning of Period	12,113,655
Options Granted	485,000
Options Classification from Employee to Non-Employee	($113,151)
Options Exercised	-34,363
Options Expired	-253,900
Options Forfeited	-31,037
Outstanding at End of Period	12,166,204
Exercisable at End of Period	8,382,357
Weighted Average Exercise Price	'
Outstanding at Beginning of Period	$1.06
Options Granted	$1.76
Options Classification from Employee to Non-Employee	$0.76
Options Exercised	$0.79
Options Expired	$1
Options Forfeited	$0.96
Outstanding at End of Period	$1.10
Exercisable at End of Period	$1.14
Weighted Average Remaining Contractual Term	'
Outstanding at End of Period	'7 years 5 months 5 days
Exercisable at End of Period	'6 years 10 months 2 days
Aggregate Intrinsic Value	'
Outstanding at End of Period	9,163,000
Exercisable at End of Period	$5,977,000

ShareBased_Compensation_Restri

Share-Based Compensation - Restricted Stock (Details 2) (USD $)	3 Months Ended
	Mar. 29, 2014
Summary of activity of restricted stock awards granted to employees- Shares	'
Unvested shares at Beginning of Period	500,000
Granted	1,090,000
Vested	'
Forfeited	'
Unvested shares at End of Period	1,590,000
Expected to Vest as of End of Period	1,590,000
Weighted Average Award-Date Fair Value	'
Unvested shares at Beginning of Period	$0.69
Granted	$1.41
Vested	'
Forfeited	'
Unvested shares at End of Period	$1.18
Expected to Vest as of End of Period	$1.18

ShareBased_Compensation_NonEmp

Share-Based Compensation - NonEmployee (Details 3) (USD $)	3 Months Ended
	Mar. 29, 2014
Non-Employee Share-Based Compensation- Options	'
Outstanding at Beginning of Period	847,300
Options Granted	'
Options Classification from Employee to Non-Employee	113,151
Options Exercised	'
Options Forfeited	'
Outstanding at End of Period	960,451
Exercisable at End of Period	960,451
Weighted Average Exercise Price	'
Outstanding at Beginning of Period	$1.44
Options Granted	'
Options Classification from Employee to Non-Employee	$0.76
Options Exercised	'
Options Forfeited	'
Outstanding at End of Period	$1.36
Exercisable at End of Period	$1.36
Weighted Average Remaining Contractual Term	'
Outstanding at End of Period	'5 years 9 months 29 days
Exercisable at End of Period	'5 years 9 months 29 days
Aggregate Intrinsic Value	'
Outstanding at End of Period	$466,441
Exercisable at End of Period	$466,441

ShareBased_Compensation_Detail

Share-Based Compensation (Details Narrative) (USD $)	3 Months Ended
	Mar. 29, 2014	Mar. 30, 2013
Employee Comp [Member]	'	'
Closing stock price	$1.85	'
Unrecognized stock option expense	$1,545,000	'
Cost is expected to be recognized over a weighted average period	'P1Y11M5D	'
Weighted average fair value of options granted	$1.10	'
Unrecognized expense related to restricted stock awards	798,000	'
General and administrative expenses	950,000	287,000
NonEmployee Comp [Member]	'	'
Closing stock price	$1.85	'
General and administrative expenses	$50,000	$65,000

Business_Segmentation_Details

Business Segmentation (Details) (USD $)	3 Months Ended
	Mar. 29, 2014	Mar. 30, 2013
Net sales	$3,074,138	$2,334,566
Cost of sales	2,089,130	1,661,726
Gross profit (loss)	985,008	672,840
Sales and marketing	464,567	729,424
General and Administrative	2,337,663	1,359,901
Loss from investment in affiliate	21,543	'
Operating expenses	2,823,773	2,089,325
Operating income (loss)	-1,838,765	-1,416,485
CoreStandardsContractServices [Member]	'	'
Net sales	1,735,883	1,573,561
Cost of sales	1,193,635	1,151,540
Gross profit (loss)	542,248	422,020
Sales and marketing	212,775	384,943
General and Administrative	'	'
Loss from investment in affiliate	'	'
Operating expenses	212,775	384,943
Operating income (loss)	329,473	37,077
Ingredients Segment [Member]	'	'
Net sales	1,136,309	577,953
Cost of sales	718,177	362,443
Gross profit (loss)	418,132	215,510
Sales and marketing	239,960	211,834
General and Administrative	'	'
Loss from investment in affiliate	'	'
Operating expenses	239,960	211,834
Operating income (loss)	178,172	3,676
Sci Reg Consulting Segment [Member]	'	'
Net sales	201,946	243,338
Cost of sales	177,318	146,788
Gross profit (loss)	24,628	96,550
Sales and marketing	11,832	1,488
General and Administrative	'	'
Loss from investment in affiliate	'	'
Operating expenses	11,832	1,488
Operating income (loss)	12,796	95,062
Other Segment [Member]	'	'
Net sales	'	-60,285
Cost of sales	'	955
Gross profit (loss)	'	-61,240
Sales and marketing	'	131,159
General and Administrative	2,337,663	1,359,901
Loss from investment in affiliate	21,543	'
Operating expenses	2,359,206	1,491,060
Operating income (loss)	($2,359,206)	($1,552,300)

Business_Segmentation_Details_

Business Segmentation (Details 1) (USD $)	Mar. 29, 2014	Dec. 28, 2013
Total assets	$8,471,818	$8,986,892
CoreStandardsContractServices [Member]	'	'
Total assets	2,934,128	2,952,270
Ingredients Segment [Member]	'	'
Total assets	2,253,549	1,083,856
ScientificRegulatory [Member]	'	'
Total assets	147,448	139,765
Other Segment [Member]	'	'
Total assets	$3,136,963	$4,811,001

Commitments_and_Contingencies_

Commitments and Contingencies (Details Narrative) (USD $)	3 Months Ended
	Mar. 29, 2014
Commitments And Contingencies Details Narrative	'
Rhonemus Agreement base salary	$180,000
Maximum annual cash bonus percentage	30.00%
Option grants	250,000
Monthly lease payment	5,000
Capital lease term	'60 months
Capital lease future payments	271,000
Capital lease	$223,000