ForceField Energy (FNRG) 10-Q 14 Nov 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2013	Nov. 11, 2013
Document And Entity Information	'	'
Entity Registrant Name	'ForceField Energy Inc.	'
Entity Central Index Key	'0001407268	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-13	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
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	'	16,402,181
Document Fiscal Period Focus	'Q3	'
Document Fiscal Year Focus	'2013	'

Consolidated_Balance_Sheets_Un

Consolidated Balance Sheets (Unaudited) (USD $)	Sep. 30, 2013	Dec. 31, 2012
ASSETS	'	'
Cash and cash equivalents	$339,150	$994,149
Accounts receivable, net	3,299,336	4,469,514
Notes receivable	16,330	'
Inventory, net	457,756	323,141
Deferred tax assets, net	84,756	90,257
Prepaid expenses and other current assets	1,002,019	448,601
Total current assets	5,199,347	6,325,662
Property, plant and equipment	8,809,918	7,547,128
Goodwill	1,342,834	1,342,834
Intangible assets, net	4,268,649	4,862,408
Related party receivables	'	413,061
Other assets	'	21,956
Total assets	19,620,748	20,513,049
LIABILITIES AND EQUITY	'	'
Accounts payable	3,688,838	3,689,065
Accrued liabilities	566,770	679,021
Loans payable	17,000	'
Related party payables	6,505,104	5,652,487
Income taxes payable	1,054,837	1,239,067
Total current liabilities	11,832,549	11,259,640
Convertible debenture	350,000	150,000
Deferred tax liabilities, net - non-current	144,051	409,037
Total liabilities	12,326,600	11,818,677
Commitments and contingencies	'	'
Equity:	'	'
Preferred stock, $0.001 par value. 12,500,000 shares authorized; zero shares issued and outstanding	'	'
Common stock, $0.001 par value. 37,500,000 shares authorized; and 16,328,771 and 16,080,815 shares issued and outstanding as of September 30, 2013 and December 31, 2012, respectively	16,329	16,081
Additional paid-in capital	13,949,642	13,015,222
Accumulated deficit	-8,964,049	-6,922,198
Accumulated other comprehensive income	408,891	317,337
Total ForceField Energy Inc. stockholders' equity	5,410,813	6,426,442
Noncontrolling interests	1,883,335	2,267,930
Total equity	7,294,148	8,694,372
Total liabilities and equity	$19,620,748	$20,513,049

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (Unaudited) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Equity:	'	'
Preferred stock, par value	$0.00	$0.00
Preferred stock, authorized shares	12,500,000	12,500,000
Preferred stock, issued shares	0	0
Preferred stock, outstanding shares	0	0
Common stock, par value	$0.00	$0.00
Common stock, authorized shares	37,500,000	37,500,000
Common stock, issued shares	16,328,771	16,080,815
Common stock, outstanding shares	16,328,771	16,080,815

Consolidated_Statements_of_Ope

Consolidated Statements of Operations and Comprehensive Loss (Unaudited) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income Statement [Abstract]	'	'	'	'
Sales	$291,075	$225,697	$793,704	$1,259,914
Cost of goods sold	270,263	217,531	767,588	1,206,075
Gross margin	20,812	8,166	26,116	53,839
Operating expenses:	'	'	'	'
Professional fees	112,951	151,424	494,920	441,148
General and administrative	809,613	703,640	2,226,713	2,132,041
Total operating expenses	922,564	855,064	2,721,633	2,573,189
Income (loss) from operations	-901,752	-846,898	-2,695,517	-2,519,350
Other income (expense)	'	'	'	'
Equity earnings (loss) from investment in TransPacfic Energy, Inc.	'	-4,587	'	-5,798
Interest expense, net	-7,902	-4,487	-17,495	-9,255
Total other income (expense)	-7,902	-9,074	-17,495	-15,053
Income (loss) before income taxes	-909,654	-855,972	-2,713,012	-2,534,403
Provision for income taxes (benefit)	-94,742	-101,553	-286,566	-383,071
Net income (loss)	-814,912	-754,419	-2,426,446	-2,151,332
Less: Net income (loss) attributable to noncontrolling interests	-118,466	-114,032	-384,595	-430,344
Net loss attributable to ForceField Energy Inc. common shareholders	-696,446	-640,387	-2,041,851	-1,720,988
Basic and diluted earnings (loss) per share	($0.04)	($0.04)	($0.13)	($0.11)
Weighted-average number of common shares outstanding:	'	'	'	'
Basic and diluted	16,256,120	15,572,388	16,192,348	15,194,903
Comprehensive income (loss):	'	'	'	'
Net income (loss)	-814,912	-754,419	-2,426,446	-2,151,332
Foreign currency translation adjustment	9,363	71,108	91,554	20,561
Comprehensive income (loss)	-805,549	-683,311	-2,334,892	-2,130,771
Comprehensive income (loss) attributable to noncontrolling interests	-118,466	-114,032	-384,595	-430,344
Comprehensive income (loss) attributable to ForceField Energy Inc.	($687,083)	($569,279)	($1,950,297)	($1,700,427)

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (Unaudited) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Cash flows from operating activities:	'	'
Net income (loss)	($2,426,446)	($2,151,332)
Depreciation and amortization	1,151,751	941,567
Provision for doubtful accounts	-24,069	418,738
Provision for excess or obsolete inventory	'	-21,057
Equity loss from investment in TransPacific Energy, Inc.	'	5,798
Common stock issued in exchange for services	132,768	56,000
Changes in operating assets and liabililites:	'	'
Accounts receivable	-96,563	-394,837
Notes receivable - trade	-16,215	477,024
Inventory	-128,072	262,453
Prepaid expenses and other current assets	-543,479	-98,554
Related party receivables - trade	417,319	20,949
Other assets	22,182	'
Accounts payable	1,295,988	-268,954
Accrued liabilities	-68,474	27,435
Income taxes payable	-455,995	-459,624
Net cash used in operating activities	-739,305	-1,184,394
Cash flows from investing activities:	'	'
Cash consideration for acquisition of business	'	-520,000
Cash acquired in acquisition of business	'	442,629
Purchase of property, plant and equipment	-815,662	-209,373
Net cash provided by (used in) investing activities	-815,662	-286,744
Cash flows from financing activities:	'	'
Proceeds from issuance of common stock, net of issuance costs	801,900	1,477,500
Proceeds from issuance of convertible debentures	200,000	100,000
Proceeds from loans payable	17,000	29,600
Proceeds from related party payables	'	'
Repayments of loans payable	'	-111,500
Repayments of related party payables	-123,127	518
Net cash provided by financing activities	895,773	1,496,118
Effect of exchange rates on cash and cash equivalents	4,195	-1,154
Net increase (decrease) in cash and cash equivalents	-654,999	23,826
Cash and cash equivalents at beginning of period	994,149	674,291
Cash and cash equivalents at end of period	339,150	698,117
Supplemental disclosure of cash flow information:	'	'
Cash paid for interest	12,508	5,305
Cash paid for income taxes	17,627	'
Supplemental disclosure of non-cash investing and financing activities:	'	'
Assets acquired	'	442,629
Liabilities assumed	'	-452,026
Noncontrolling interests	'	4,670
Total net assets acquired	'	-4,727
Identified intangible assets on acquisitions	'	'
Capital expenditures financed by related party loans	823,426	'
Common stock issued related to acquisition of business	'	965,226
Common stock issued to reduce accounts payable	'	40,000
Common stock issued to acquire distribution rights	'	$780,000

1_NATURE_OF_OPERATIONS

1. NATURE OF OPERATIONS	9 Months Ended
	Sep. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
NATURE OF OPERATIONS	'
	ForceField Energy Inc. (“ForceField” or “Company”) is an international manufacturer, distributor, and licensee of alternative energy products and technologies. ForceField was incorporated in the State of Nevada on January 30, 2007. ForceField (i) owns 50.3% of TransPacific Energy, Inc. (“TPE”), a U.S. based renewable energy technology provider that uses “waste heat” from various manufacturing and other sources to provide clean electricity; (ii) is the exclusive North American distributor of light emitting diode (LED) commercial lighting products and fixtures for a premier manufacturer in China; and (iii) is a producer of trichlorosilane (“TCS”) in China. TCS is a chemical primarily used in the production of polysilicon, which is an essential raw material in the production of solar cells for photovoltaic (“PV”) panels that convert sunlight to electricity. This TCS is sold to the marketplace via two operating segments, (1) a 90% owned TCS distribution company, and (2) through the 60% ownership of a TCS plant, both of which are located in China.
	On February 28, 2013, the Company changed its name from SunSi Energies Inc. (“SunSi”) to ForceField Energy Inc. With the exception of the Company’s wholly-owned subsidiary, SunSi Energies Hong Kong Ltd. (“SunSi HK”) which name remains unchanged, all historic references to “SunSi” in this document have been changed to “ForceField”.

2_SUMMARY_OF_SIGNIFICANT_ACCOU

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2013
Summary Of Significant Accounting Policies	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	Basis of Presentation and Principles of Consolidation
	The consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) and are expressed in United States dollars. The consolidated financial statements include the accounts of the Company; its wholly-owned subsidiaries SunSi Energies Hong Kong Limited (“SunSi HK”), ForceField Energy S.A.(“S.A.”) in Costa Rica and ForceField Energy USA Inc. (“ForceField USA”); the Company’s 50.3% owned subsidiary TransPacific Energy, Inc. (“TPE”); SunSi HK's 90% owned subsidiary Zibo Baokai Commerce and Trade Co. Ltd. (“Baokai”); and SunSi HK's 60% owned subsidiary Wendeng He Xie Silicon Industry Co., Ltd. (“Wendeng”).  All intercompany accounts have been eliminated in consolidation.
	Management’s Representation of Interim Financial Statements
	The accompanying unaudited consolidated financial statements have been prepared by the Company without audit pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted as allowed by such rules and regulations, and management believes that the disclosures are adequate to make the information presented not misleading. These consolidated financial statements include all of the adjustments, which in the opinion of management are necessary to a fair presentation of financial position and results of operations. All such adjustments are of a normal and recurring nature. Interim results are not necessarily indicative of results for a full year. These consolidated financial statements should be read in conjunction with the audited financial statements at December 31, 2012 as filed in the Company’s Form 10-K filed with the Securities and Exchange Commission.
	Reverse Stock Split
	All preferred and common share amounts (except par value and par value per share amounts) have been retroactively restated as of September 30, 2013 to reflect the Company’s one-for-two reverse capital stock split effective October 9, 2012, as described in Note 17 — Stockholders’ Equity to these consolidated financial statements.
	Use of Estimates
	The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of 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. The Company continually evaluates its estimates, including but not limited to those related to the valuation of accounts receivable, inventories, deferred income taxes, goodwill and intangible assets, and the estimation on the useful lives of property, plant and equipment. The Company bases its estimates on historical experience, known or expected trends and various other assumptions that are believed to be reasonable given the quality of information available as of the date of these financial statements. The results of these assumptions provide the basis for making estimates about the carrying amounts of assets and liabilities that are not readily apparent from other sources. Actual results could differ from these estimates.
	Refer to Note 2 — Summary of Significant Accounting Policies in the Company’s audited 2012 consolidated financial statements in Form 10-K for a summary of its significant accounting policies.

3_THE_EFFECT_OF_RECENTLY_ISSUE

3. THE EFFECT OF RECENTLY ISSUED ACCOUNTING STANDARDS	9 Months Ended
	Sep. 30, 2013
Accounting Changes and Error Corrections [Abstract]	'
THE EFFECT OF RECENTLY ISSUED ACCOUNTING STANDARDS	'
	Accounting Standards Updates through ASU 2013-11 that contain technical corrections to existing guidance or affect specialized industries or entities were recently issued. These updates have no current applicability to the Company or their effect on the financial statements would not have been significant.

4_ACCOUNTS_RECEIVABLE_NET

4. ACCOUNTS RECEIVABLE, NET	9 Months Ended
	Sep. 30, 2013
Accounts Receivable, Net [Abstract]	'
ACCOUNTS RECEIVABLE, NET	'
	Accounts receivable at September 30, 2013 and December 31, 2012 were comprised of the following:
		September 30,			December 31,
		2013			2012
	Accounts receivable, trade	$	3,484,027		$	4,645,193
	Accounts receivable, unbilled		6,032			26,167
	Costs and unearned income unbilled		200,000			257,500
	Allowance for doubtful accounts		(390,723	)		(459,346	)
	Total	$	3,299,336		$	4,469,514
	In March 2013, the Company’s Baokai segment agreed to assign the accounts receivable balance from one of its customers, totaling $1,334,321, to the manufacturer of the product it distributes, Zibo Baoyun Chemical Plant (“ZBCP”). In exchange, the Company is relieved of its accounts payable obligations to ZBCP. Additionally, ZBCP agreed to pay the 2% gross margin earned by the Company related to these accounts receivables from the sale of its product by June 30, 2013. This amount has not yet been collected.
	At December 31, 2012, the Company established a general provision related to its trade accounts receivable of $459,346 to an allowance for doubtful accounts by recording a charge to bad debt expense. During the nine months ended September 30, 2013, the Company decreased its provision by recording a benefit to bad debt expense of $24,069 due to the settlement of accounts receivable balances previously reserved against. Furthermore, the Company’s ORC segment wrote off accounts receivables totaling $51,500 that it previously reserved against.
	As of September 30, 2013, three customers accounted for approximately 11%, 14%, and 53% respectively, or approximately 78% of total accounts receivable.
	As of December 31, 2012, three customers accounted for approximately 11%, 22% and 65%, respectively, or approximately 98% of total accounts receivable.

5_INVENTORY

5. INVENTORY	9 Months Ended
	Sep. 30, 2013
Inventory Disclosure [Abstract]	'
INVENTORY	'
	Inventory at September 30, 2013 and December 31, 2012 was comprised of the following:
		September 30,		December 31,
		2013		2012
	Raw materials	$	360,807	$	170,417
	Finished goods		96,949		163,520
	Allowance for excess or obsolete inventory		—		(10,796	)
	Total	$	457,756	$	323,141
	At December 31, 2012, the Company established a general provision of $10,796 to an allowance for excess or obsolete inventory by recording a charge to cost of goods sold. During the nine months ended September 30, 2013, the Company’s allowance for excess or obsolete inventory was eliminated following the sale of the inventory against which it recorded the provision.

6_PREPAID_EXPENSES_AND_OTHER_C

6. PREPAID EXPENSES AND OTHER CURRENT ASSETS	9 Months Ended
	Sep. 30, 2013
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]	'
PREPAID EXPENSES AND OTHER CURRENT ASSETS	'
	Prepaid expenses and other current assets at September 30, 2013 and December 31, 2012 were comprised of the following:
		September 30,		December 31,
		2013		2012
	Advances to suppliers, net of allowance	$	805,931	$	300,396
	Prepaid expenses		141,557		94,682
	Value added tax (VAT) credit		53,575		52,656
	Other		956		867
	Total	$	1,002,019	$	448,601
	Advances made to suppliers are for the purchase of raw materials that are expected to be recovered within twelve months and are principally attributable to the Company’s Wendeng segment. At December 31, 2012, the Company established a general provision for doubtful accounts related to its advances to suppliers of $11,555. During the nine months ended September 30, 2013, the Company did not record any further adjustments to the provision.
	Prepaid expenses and other assets represent prepayments made in the normal course and in which the economic benefit is expected to be realized within twelve months.

7_PROPERTY_PLANT_AND_EQUIPMENT

7. PROPERTY, PLANT AND EQUIPMENT	9 Months Ended
	Sep. 30, 2013
Property, Plant and Equipment [Abstract]	'
PROPERTY, PLANT AND EQUIPMENT	'
	Property, plant and equipment at September 30, 2013 and December 31, 2012 was comprised of the following:
							September 30,							December 31,
							2013							2012
				Accumulated			Net book				Accumulated			Net book
		Cost		Depreciation			Value		Cost		Depreciation			Value
	Building	$	3,849,618	$	(491,320	)	$	3,358,298	$	3,783,611	$	(340,062	)	$	3,443,549
	Furniture and equipment		10,003		(4,446	)		5,557		9,831		(2,831	)		7,000
	Machinery and equipment		3,982,729		(1,061,591	)		2,921,138		3,914,440		(733,413	)		3,181,027
	Automotive equipment		330,550		(156,293	)		174,257		324,883		(99,292	)		225,591
	Office equipment		12,662		(5,989	)		6,673		12,445		(3,921	)		8,524
	Construction in Progress		2,343,995		—			2,343,995		681,437		—			681,437
	Total	$	10,529,557	$	(1,719,639	)	$	8,809,918	$	8,726,647	$	(1,179,519	)	$	7,547,128
	Depreciation for the three months ended September 30, 2013 and September 30, 2012 totaled $173,137 and $166,619 respectively.
	Depreciation expense for the nine months ended September 30, 2013 and 2012 totaled $515,898 and $496,916 respectively.
	Differences may arise in the amount of depreciation expense reported in the Company's operating results as compared to the corresponding change in accumulated depreciation due to foreign currency translation. These translation adjustments are reflected in accumulated other comprehensive income, a separate component of the Company's stockholders' equity.

8_BUSINESS_COMBINATIONS

8. BUSINESS COMBINATIONS	9 Months Ended
	Sep. 30, 2013
Business Combinations [Abstract]	'
BUSINESS COMBINATIONS	'
	On May 10 and May 17, 2012, the Company entered into two share exchange agreements (the “Agreements”) with shareholders of TPE to acquire an aggregate controlling equity interest of its common stock. TPE is a renewable energy technology corporation located in California and Nevada that designs and installs proprietary modular Organic Rankine Cycle (“ORC”) units utilizing up to nine patented refrigerant mixtures to maximize heat recovery and convert waste heat directly from any process that generates waste heat or flue gas (such as industrial, solar, geothermal and biomass processes) converting it into electrical energy.
	From June 14, 2012 through August 20, 2012, the Company paid $520,000 in cash and issued 255,356 shares of its common stock, valued at approximately $965,226 or $3.78 per share, in exchange for 24,753,768 shares of TPE’s common stock in accordance with the terms of the Agreements. These investments represent approximately a 50.3% equity interest in the common stock of TPE.
	The acquisition was accounted for as a business combination under the acquisition method of accounting in accordance with generally accepted accounting principles.
	Prior to gaining its controlling interest, the Company accounted for its investment in TPE as prescribed in ASC 323, “Investment — Equity Method and Joint Venture”. Accordingly, the Company adjusted the carrying amount of its investment to recognize its share of earnings or losses. During the nine months ended September 30, 2012, the Company recorded an equity loss from its investment in TPE of $5,798.
	Fair Value of Consideration Transferred and Recording of Assets Acquired, Liabilities Assumed and Non-controlling Interests
	The following table summarizes the acquisition date fair value of the consideration transferred, identifiable assets acquired, liabilities assumed and non-controlling interests including an amount for goodwill:
	Consideration:
	Cash and cash equivalents		$	520,000
	Common stock, 255,356 shares of ForceField common stock (1)			965,226
	Fair value of total consideration transferred		$	1,485,226
	Equity loss on investment in TransPacific Energy, Inc.			(5,798	)
	Fair value of total consideration		$	1,479,428
	Recognized amount of identifiable assets acquired and liabilities assumed:
	Financial assets		$	442,629
	Identifiable intangible asset – technology			1,583,000
	Financial liabilities			(452,026	)
	Deferred tax liability			(645,009	)
	Total identifiable net assets			928,594
	Noncontrolling interest			(792,000	)
	Goodwill			1,342,834
			$	1,479,428
	-1	The $3.78 per share price was determined by calculating the 30-day weighted average trading price of the Company’s common stock immediately preceding the initial June 14, 2012 funding of the transaction.

9_GOODWILL_AND_INTANGIBLE_ASSE

9. GOODWILL AND INTANGIBLE ASSETS, NET	9 Months Ended
	Sep. 30, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'
GOODWILL AND INTANGIBLE ASSETS, NET	'
	The carrying amount of goodwill at September 30, 2013 and December 31, 2012 was comprised of the following:
			September 30,			December 31,
			2013			2012
	Goodwill – Wendeng He Xie Silicon Co., Ltd			—			583,183
	Goodwill – TransPacific Energy, Inc.			1,342,834			1,342,834
	Impairment charge			—			(607,422	)
	Foreign currency translation adjustments			—			24,239
	Goodwill, net at September 30, 2013		$	1,342,834		$	1,342,834
	Intangible assets at September 30, 2013 and December 31, 2012 were comprised of the following:
				30-Sep-13								31-Dec-12
		Amortization		Gross						Net		Gross					Net
		Period		Carrying			Accumulated			Book		Carrying		Accumulated			Book
		(Years)		Amount			Amortization			Value		Amount		Amortization			Value
	Intangible assets subject to amortization:
	Customer relationships	3		$	1,646,150		$	(1,394,655	)	$	251,495	$	1,617,925	$	(966,261	)	$	651,664
	Exclusive distribution rights	5			780,000			(169,000	)		611,000		780,000		(52,000	)		728,000
	Land leasehold and use rights	50			2,045,953			(104,074	)		1,941,879		2,010,872		(71,553	)		1,939,319
	Technology	15			1,583,000			(118,725	)		1,464,275		1,583,000		(39,575	)		1,543,425
	Total			$	6,055,103		$	(1,786,454	)	$	4,268,649	$	5,991,797	$	(1,129,389	)	$	4,862,408
	On August 27, 2012, the Company entered into a five year distribution agreement with Shanghai Lightsky Optoelectronics Technology Co., Ltd. (“Lightsky”) located in Shanghai, China whereby ForceField became the exclusive distributor of Lightsky LED lighting products in the United States, Canada and Mexico. Lightsky is an established manufacturer and seller of numerous patented LED lighting products in China and throughout Asia. ForceField issued 150,000 shares of its restricted common stock valued at $780,000, which represents the trading price of $5.20 per share of the Company’s common stock on the date of the transaction, as consideration for the rights. This amount will be amortized using the straight-line method over the five year expected life of the distribution rights. The shares are restricted for an eighteen-month period from their date of issuance. In order to maintain its exclusivity and qualify for any automatic renewal periods beyond the five-year period, ForceField must achieve certain performance milestones.
	Amortization expense for intangible assets subject to amortization for the three months ended September 30, 2013 and 2012 totaled $212,948 and $155,321 respectively.
	Amortization expense for intangible assets subject to amortization for the nine months ended September 30, 2013 and 2012 totaled $635,853 and $444,651, respectively.
	Differences may arise in the amount of amortization expense reported in the Company's operating results as compared to the corresponding change in accumulated depreciation due to foreign currency translation. These translation adjustments are reflected in accumulated other comprehensive income, a separate component of the Company's stockholders' equity.

10_RELATED_PARTY_RECEIVABLES_T

10. RELATED PARTY RECEIVABLES - TRADE	9 Months Ended
	Sep. 30, 2013
Related Party Transactions [Abstract]	'
RELATED PARTY RECEIVABLES - TRADE	'
	Related party receivables were comprised of the following at September 30, 2013 and December 31, 2012:
		September 30,		December 31,
		2013		2012
	Wendeng Huahai Chemical Co., Ltd.	$	—	$	413,061
	Total	$	—	$	413,061
	The amount represents trade receivables due from a related party; an entity in which a shareholder of the Company maintains an equity interest. The receivable is interest-free, unsecured and payable in accordance with the Company’s standard trade terms.

11_OTHER_ASSETS

11. OTHER ASSETS	9 Months Ended
	Sep. 30, 2013
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]	'
OTHER ASSETS	'
	Other assets were comprised of the following at September 30, 2013 and December 31, 2012:
		September 30,		December 31,
		2013		2012
	Deposit – Department of Extra budgetary Fund, Wendeng	$	—	$	21,956
	Total	$	—	$	21,956

12_ACCOUNTS_PAYABLE_AND_ACCRUE

12. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	9 Months Ended
	Sep. 30, 2013
Payables and Accruals [Abstract]	'
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	'
	Accounts payable and accrued liabilities were comprised of the following at September 30, 2013 and December 31, 2012:
		September 30,		December 31,
		2013		2012
	Accounts payable	$	3,688,838	$	3,689,065
	Total accounts payable	$	3,688,838	$	3,689,065
	Accounts payable primarily represent trade payables of the Company, with approximately 91% of the consolidated balance concentrated amongst the Company’s Chinese operating subsidiaries.
	Accrued liabilities were comprised of the following at September 30, 2013 and December 31, 2012:
		September 30,		December 31,
		2013		2012
	Accrued liabilities:
	Billings in excess of cost and earned income		172,200		257,500
	Reserve for estimated losses on uncompleted contracts		13,602		121,442
	Other accrued liabilities		380,968		300,079
	Total accrued liabilities	$	566,770	$	679,021

13_LOANS_PAYABLE

13. LOANS PAYABLE	9 Months Ended
	Sep. 30, 2013
Receivables [Abstract]	'
LOANS PAYABLE	'
	Loans payable at September 30, 2013 and December 31, 2012 were comprised of the following:
		September 30,		December 31,
		2013		2012
	Loans payable	$	17,000	$	—
	Total	$	17,000	$	—
	On May 1, 2012, the Company executed a letter agreement with a third party lender whereby it could borrow up to $100,000 Canadian dollars if needed. All borrowings under the agreement are unsecured, bear interest at a rate of 10% annually and mature effective December 31, 2012. In May and June 2012, the Company received proceeds aggregating $79,600 from the lender under the agreement. As of December 31, 2012, the Company had repaid all principal amounts borrowed on its letter agreement.
	On June 12, 2012, the Company received loan proceeds totaling $50,000 from a demand note entered into with a third party lender. All borrowings on the note are unsecured, bear interest at a rate of 12% annually and are payable on demand. On July 5, 2012, the Company repaid the principal amount totaling $50,000 on its demand note payable.
	In May 2013, the terms of the letter agreement were extended until December 31, 2013 and the Company borrowed $17,000 on the facility.

14_RELATED_PARTY_PAYABLES

14. RELATED PARTY PAYABLES	9 Months Ended
	Sep. 30, 2013
Related Party Payables	'
RELATED PARTY PAYABLES	'
	Related party payables were comprised of the following at September 30, 2013 and December 31, 2012:
		September 30,		December 31,
		2013		2012
	Advances from minority shareholder of noncontrolling interest (Wendeng)	$	6,416,457	$	5,488,840
	Purchase consideration due minority shareholder of noncontrolling interest (Baokai)		88,647		163,647
	Total	$	6,505,104	$	5,652,487
	The minority shareholder of the Company’s Wendeng subsidiary made a series of advances, both pre and post-acquisition, to fund capital expenditures and plant expansion. These advances were made on an interest-free basis, are unsecured and payable on demand.
	The amount due to the minority shareholder of its Baokai subsidiary represents unpaid purchase consideration from the Company’s December 8, 2010 acquisition. This amount bears no interest, is unsecured and payable on demand.

15_INCOME_TAXES

15. INCOME TAXES	9 Months Ended
	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	As of September 30, 2013, the Company had federal, state and foreign net operating loss carryforwards aggregating approximately $7.3 million that are available to offset future liabilities for income taxes. The Company has generally established a valuation allowance against these carryforwards based on an assessment that it is more likely than not that these benefits will not be realized in future years. The federal and state net operating loss carryforwards expire at various dates through 2032.
	The Company remains subject to examination in federal, state and foreign jurisdictions in which the Company conducts its operations and files tax returns. These tax years range from 2008 through 2012. The Company believes that the results of current or any prospective audits will not have a material effect on its financial position or results of operations as adequate reserves have been provided to cover any potential exposures related to these ongoing audits.
	The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provision of FASB ASC 740.

16_DEBT

16. DEBT	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
DEBT	'
	Debt was comprised of the following at September 30, 2013 and December 31, 2012:
		September 30,				December 31,
		2013				2012
	9% Unsecured, convertible debentures	$	350,000			$	150,000
	Less: Current portion		—				—
	Long term debt	$	350,000			$	150,000
	The following table summarizes the issuance of all unsecured, convertible debentures during the nine month period ended September 30, 2013 and year ended December 31, 2012:
	Issue Date	Interest Rate		Face Value			Maturity Date	Conversion Rate of
								Face Value to Common Shares
	10/15/11	9%		$	100,000		10/15/14	0.125
	11/16/12	9%			50,000		11/16/15	0.2
	2/13/13	9%			50,000		2/13/16	0.2
	8/1/13	9%			100,000		8/1/16	0.2
	9/25/13	9%			50,000		9/25/16	0.2
	Total			$	350,000
	On October 15, 2011, the Company completed the private placement of an unsecured, convertible debenture in the amount of $100,000. The debenture carries an interest rate of 9% per annum, payable semiannually each April 15 and October 15, for a three-year term convertible at a fixed conversion price of $8.00 per share, which equates to 12,500 shares of the Company’s common stock.
	At various dates throughout 2012 and 2013, the Company completed the private placements of aggregating $250,000 in principal for convertible debentures sold in units of $50,000. Each $50,000 unit carries an interest rate of 9% per annum, payable semiannually, for a three-year term with a fixed conversion price of $5.00 per share, or 10,000 shares of the Company’s common stock if converted within the first year of issuance or a fixed conversion price of $6.00 per share, or 8,333 shares of the Company’s common stock if converted during the second or third year following issuance.

17_STOCKHOLDERS_EQUITY

17. STOCKHOLDERS' EQUITY	9 Months Ended
	Sep. 30, 2013
Equity [Abstract]	'
STOCKHOLDERS' EQUITY	'
	Reverse Stock Split
	On October 9, 2012, the Company effectuated a one-for-two reverse split of its preferred and common stock. All references in these financial statements to the number of preferred shares, common shares or warrants, price per share and weighted average number of common shares outstanding prior to the 1:2 reverse stock split have been adjusted to reflect this stock split on a retroactive basis, unless otherwise noted.
	Preferred Stock
	ForceField is authorized to issue 12,500,000 shares of preferred stock at a par value of $0.001. No shares of preferred stock were issued and outstanding as of either September 30, 2013 or December 31, 2012.
	Common Stock
	ForceField is authorized to issue 37,500,000 shares of common stock at a par value of $0.001 and had 16,328,771 and 16,080,815 shares of common stock issued and outstanding as of September 30, 2013 and December 31, 2012, respectively.
	Common Stock Issued in Private Placements
	On September 5, 2011, the Company commenced a new offering of 1.5 million shares at $6.00 per share. In October 2011, the Company accepted a subscription agreement from an investor for 20,000 shares of its common stock and received $120,000 in gross proceeds pursuant to this new offering. In February 2012, the Company issued an additional 10,000 shares of its common stock to the investor as a result of the offering amendment described below.
	In February 2012, the Company amended this offering by reducing the share price from $6.00 to $4.00 per share. Since the February 2012 amendment, the Company accepted subscription agreements from investors and issued 12,500 shares of its common stock for gross proceeds totaling $50,000. Additionally, the Company accepted subscription agreements from two of its officers and issued 37,500 shares of its common stock for gross proceeds totaling $150,000. The purchase of these shares is consistent with the terms of the Company’s private placement described above. There was no cost associated with the officer issuances.
	On July 1, 2012, the Company modified its offering to include one stock purchase warrant per share of common stock sold. The stock purchase warrants are exercisable at $4.00 per share and expire one year from their date of issuance. Since the July 1, 2012 modification, the Company has accepted subscription agreements from investors and issued 562,750 shares of its common stock and equal amount of stock purchase warrants for gross proceeds totaling $2,251,000. Using the Black-Scholes model, the Company allocated a value of $1,530,577 to these stock purchase warrants through the period ended December 31, 2012.
	During the nine month period ended September 30, 2013 the Company accepted subscription agreements from investors and issued 222,750 shares of its common stock and 235,250 common stock purchase warrants for gross proceeds totaling $891,000. The proceeds, net of commissions, were $801,900. Warrants have been accounted for as equity in accordance with FASB ASC 480, Accounting for Derivative Financial Instruments Indexed to, and Potentially Settled in, a Company’s Own Stock, Distinguishing Liabilities from Equity. Using the Black-Scholes model, the Company allocated a value of $620,354 to these stock purchase warrants through the period ended September 30, 2013.
	Common Stock Issued in Exchange for Services
	During the nine month period ended September 30, 2013, the Company issued 8,620 shares of its common stock valued at $45,052 in exchange for consulting services. Additionally, the Company issued 11,322 shares of its common stock valued at $60,000 to its three independent directors in accordance with their board compensation agreements and 5,264 shares of its common stock valued at $27,716 in promotional activities to attendees of various financing events hosted by the Company. Each of these share issuances were valued based upon the closing trading share price of the Company’s common stock on their respective dates of award. The Company has discontinued the process of using its common stock for promotional activities during financing events
	Common Stock Issued in the Acquisition of a Business
	Effective August 20, 2012, the Company exchanged 255,356 shares of its common stock valued at $965,226, or $3.78 per share, in connection with its equity investment in TPE (see “Note 8 – Business Combinations”).
	Common Stock Issued in the Acquisition of Distribution Rights
	On August 27, 2012, the Company entered into a five year distribution agreement with Lightsky located in Shanghai, China whereby it became the exclusive distributor of Lightsky LED lighting products in the United States, Canada and Mexico. The Company issued 150,000 shares of its restricted common stock valued at $780,000, or $5.20 per share. The shares are restricted for an eighteen month period from their date of issuance (see “Note 9 – Goodwill and Intangible Assets, Net”).
	Stock Purchase Warrants
	The following table reflects all outstanding and exercisable warrants for the periods ended December 31, 2012 and September 30, 2013. All stock warrants are exercisable for a period of one year from the date of issuance.
			Number of			Weighted Average			Remaining
			Warrants			Exercise Price			Contractual
			Outstanding						Life (Years)
	Balance, December 31, 2012			562,750		$	4		$	0.71
	Warrants issued			235,250		$	4			0.65
	Warrants exercised			—			—			—
	Warrants forfeited			(331,250	)		—			—
	Balance September 30, 2013			466,750		$	4			0.38
	———————
	-1	The remaining contractual life of the warrants outstanding as of September 30, 2013 ranges from 0.01 to 0.95 years.
	The value of the common stock options and warrants has been determined using the following Black Scholes methodology:
			September 30,			December 31,
			2013			2012
	Expected dividend yield (1)			0	%		0	%
	Risk-free interest rate (2)			0.11 – 0.15	%		0.16 – 0.21	%
	Expected volatility (3)			105.47 – 145.28	%		111.94 – 152.31	%
	Expected life (in years)			1			1
	______________
	-1	The Company has no history or expectation of paying cash dividends on its common stock.
	-2	The risk-free interest rate is based on the U.S. Treasury yield for a term consistent with the expected life of the awards in effect at the time of grant.
	-3	The volatility of the Company’s common stock is based on trading activity for the previous one year period ended at each stock purchase warrant contract date.

18_COMMITMENTS

18. COMMITMENTS	9 Months Ended
	Sep. 30, 2013
Commitments and Contingencies Disclosure [Abstract]	'
COMMITMENTS	'
	ForceField has entered into a number of engagement agreements for advisory and consulting services on a non-exclusive basis to obtain new equity capital and debt financing. In the event that the Company receives new capital proceeds from a source identified by one of the consultants, then such consultant will receive a finders or referral fee at closing ranging from seven percent (7%) to ten percent (10%) of the amount received by the Company. The terms and condition of financing are subject to Company approval.

19_SEGMENT_INFORMATION

19. SEGMENT INFORMATION	9 Months Ended
	Sep. 30, 2013
Segment Reporting [Abstract]	'
SEGMENT INFORMATION	'
	As a result of the acquisition of its equity interest in TPE and exclusive distribution rights for Lightsky LED lighting products, the Company reassessed its requirement for segment reporting based on the operating and reporting structure of the combined company.
	The Company utilized several criteria, including (i) the Company’s organizational structure, (ii) the manner in which the Company’s operations are managed, (iii) the criteria used by the Company’s Chief Executive Officer, the Chief Operating Decision Maker (“CODM”), to evaluate segment performance and (iv) the availability of separate financial information, as a basis to identify its operating segments.
	The Company determined that it has four reportable business segments: Baokai, Wendeng, ORC and LED. The Baokai segment consists of the business of Zibo Baokai Commerce and Trade Co., Ltd., a company based in the Shandong province of China that distributes the trichlorosilane production of Zibo Baoyun Chemical Plant. The Wendeng segment consists of the operations of Wendeng He Xie Silicon Industry Co., Ltd., a company based in the Shandong province of China that directly manufactures and sells trichlorosilane. The ORC segment consists of the operations of TransPacific Energy, Inc., a company based in California and Nevada that designs and installs proprietary modular Organic Rankine Cycle units utilizing patented multiple refrigerant mixtures to maximize heat recovery and convert waste heat directly from industrial processes, solar and geothermal, biomass converting it into electrical energy. The LED segment consists of the business of ForceField USA that distributes LED lighting products manufactured in China by Shanghai Lightsky Optoelectronics Technology Co., Ltd. in the major North American markets.
	The accounting policies of the reportable segments are the same as those described in Note 2 – Summary of Significant Accounting Policies to the consolidated financial statements. The Company’s CODM reviews financial information presented on a consolidated basis, accompanied by disaggregated information by segment for purpose of evaluating financial performance.
	Segment Results
	The following table sets forth operations by segment for the three months ended September 30, 2013 and 2012:
		TCS
		Baokai			Wendeng			ORC			LED			Corporate			Consolidated
	Sales:
	2013	$	184		$	257,180		$	22,808		$	10,903		$	—		$	291,075
	2012	$	32,250		$	133,838		$	59,609		$	—		$	—		$	225,697
	Cost of goods sold:
	2013	$	180		$	246,482		$	14,878		$	8,723		$	—		$	270,263
	2012	$	31,599		$	126,323		$	59,609		$	—		$	—		$	217,531
	Gross margin:
	2013	$	4		$	10,698		$	7,930		$	2,180		$	—		$	20,812
	2012	$	651		$	7,515		$	—		$	—		$	—		$	8,166
	Operating expenses:
	2013	$	36,040		$	353,629		$	46,353		$	165,971		$	320,571		$	922,564
	2012	$	43,260		$	371,117		$	3,532		$	34,119		$	403,036		$	855,064
	Other income (expense):
	2013	$	—		$	—		$	47		$	1		$	(7,950	)	$	(7,902	)
	2012	$	—		$	—		$	—		$	—		$	(9,074	)	$	(9,074	)
	Provision for income taxes:
	2013	$	(9,009	)	$	(85,733	)	$	—		$	—		$	—		$	(94,742	)
	2012	$	(10,652	)	$	(90,901	)	$	—		$	—		$	—		$	(101,553	)
	Net income (loss):
	2013	$	(27,027	)	$	(257,198	)	$	(38,376	)	$	(163,790	)	$	(328,521	)	$	(814,912	)
	2012	$	(31,957	)	$	(272,701	)	$	(3,532	)	$	(34,119	)	$	(412,110	)	$	(754,419	)
	The following table sets forth operations by segment for the nine months ended September 30, 2013 and 2012:
		TCS
		Baokai			Wendeng			ORC			LED			Corporate			Consolidated
	Sales:
	2013	$	54,101		$	412,893		$	237,698		$	89,012		$	—		$	793,704
	2012	$	794,261		$	406,044		$	59,609		$	—		$	—		$	1,259,914
	Cost of goods sold:
	2013	$	53,019		$	450,206		$	212,018		$	52,345		$	—		$	767,588
	2012	$	778,370		$	368,096		$	59,609		$	—		$	—		$	1,206,075
	Gross margin:
	2013	$	1,082		$	(37,313	)	$	25,680		$	36,667		$	—		$	26,116
	2012	$	15,891		$	37,948		$	—		$	—		$	—		$	53,839
	Operating expenses:
	2013	$	4,974		$	1,105,060		$	109,531		$	359,765		$	1,142,303		$	2,721,633
	2012	$	154,096		$	1,432,026		$	3,532		$	34,119		$	949,416		$	2,573,189
	Other income (expense):
	2013	$	—		$	—		$	163		$	1		$	(17,659	)	$	(17,495	)
	2012	$	—		$	—		$	—		$	—		$	(15,053	)	$	(15,053	)
	Provision for income taxes:
	2013	$	-973		$	(285,593	)	$	—		$	—		$	—		$	(286,566	)
	2012	$	(34,551	)	$	(348,520	)	$	—		$	—		$	—		$	(383,071	)
	Net income (loss):
	2013	$	-2,919		$	(856,780	)	$	(83,688	)	$	(323,097	)	$	(1,159,962	)	$	(2,426,446	)
	2012	$	(103,654	)	$	(1,045,558	)	$	(3,532	)	$	(34,119	)	$	(964,469	)	$	(2,151,332	)
	Operating segments do not sell products to each other, and accordingly, there is no inter-segment revenue to be reported.
	Total Assets
	The following table sets forth the total assets by segment at September 30, 2013 and December 31, 2012:
		TCS
		Baokai			Wendeng			ORC			LED			Corporate			Consolidated
	Total assets:
	2013	$	476,390		$	14,874,265		$	3,465,612		$	666,069		$	138,412		$	19,620,748
	2012	$	1,841,600		$	14,070,312		$	3,370,300		$	769,056		$	461,781		$	20,513,049
	Goodwill, Intangible and Long-Lived Assets
	The following table sets forth the carrying amounts of goodwill, intangible and long-lived assets by segment at September 30, 2013 and December 31, 2012:
	TCS
	Baokai			Wendeng			ORC			LED			Corporate			Consolidated
Goodwill:
2013	$	—		$	—		$	1,342,834		$	—		$	—		$	1,342,834
2012	$	—		$	—		$	1,342,834		$	—		$	—		$	1,342,834
Intangible assets:
2013	$	—		$	2,193,374		$	1,464,275		$	611,000		$	—		$	4,268,649
2012	$	—		$	2,590,983		$	1,543,425		$	728,000		$	—		$	4,862,408
Property, plant and equipment:
2013	$	—		$	8,809,918		$	—		$	—		$	—		$	8,809,918
2012	$	—		$	7,547,128		$	—		$	—		$	—		$	7,547,128
Amortization expense totaled $147,565 for Wendeng, $26,383 for ORC and $39,000 for LED for the three months ended September 30, 2013. Depreciation expense totaled $173,137 for Wendeng for the three months ended September 30, 2013.
Amortization expense totaled $439,703 for Wendeng, $79,150 for ORC and $117,000 for LED for the nine months ended September 30, 2013. Depreciation expense totaled $515,898 for Wendeng for the nine months ended September 30, 2013.
Capital expenditures totaled $1,639,088 for Wendeng during the nine months ended September 30, 2013.
Except as noted above, no other reportable segment recorded depreciation or amortization expense, nor did they incur any capital expenditures during the nine months ended September 30, 2013.
Customer Concentration and Credit Risk
For the three month period ended September 30, 2013, Baokai's sales were immaterial; four customers accounted for effectively 100% of Wendeng’s sales, at individual concentration levels of 14%, 16%, 23% and 47%; and two customers accounted for 100% of ORC’s revenue at individual concentration levels of 35% and 65%; and two customers accounted for 100% of LED's sales, at individual concentration levels of 37% and 63%.
For the nine month period ended September 30, 2013, two customers accounted for 100% of Baokai's sales, at individual concentration levels of 31% and 69%; four customers accounted for 68% of Wendeng’s sales, at individual concentration levels of 10%, 14%, 15% and 29%; two customers accounted for 95% of ORC’s revenue, at individual concentration levels of 43% and 52%; and three customers accounted for 73% of LED's sales, at individual concentration levels of 17%, 20% and 36%.
At September 30, 2013, one customer accounted for approximately 86% of Baokai’s accounts receivable; two customers accounted for approximately 86% of Wendeng’s accounts receivable, at individual concentration levels of 15% and 71%; two customers accounted for approximately 100% of ORC’s accounts receivable, at individual concentration levels of 17% and 83%; and four customers accounted for approximately 100% of LED’s accounts receivable, at individual concentration levels of 10%, 15%, 18% and 57%
Geographic Information
All of the Company’s long-lived assets are located in China.
During the three and nine months ended September 30, 2013, all of the Company’s sales for the Wendeng and Baokai segments were in China; all of the Company’s sales for the ORC segment were in the United States; and all of the Company’s sales for the LED segment were in the United States with the exception of $16,310 in sales in Costa Rica and Latin America.

20_DEFINED_CONTRIBUTION_PLAN

20. DEFINED CONTRIBUTION PLAN	9 Months Ended
	Sep. 30, 2013
Compensation and Retirement Disclosure [Abstract]	'
DEFINED CONTRIBUTION PLAN	'
	Pursuant to the relevant Chinese regulations, the Company is required to make contributions at a rate of 28% of employees’ salaries and wages to a defined contribution retirement plan organized by a state-sponsored social insurance plan in respect of the retirement benefits for the Company’s employees in the China. The only obligation of the Company with respect to the retirement plan is to make the required contributions under the plan. No forfeited contribution is available to reduce the contribution payable in the future years. The defined contribution plan contributions were charged to the statements of operations. The Company contributed $6,096 and $23,151 for the three and nine month period ended September 30, 2013, respectively, compared to $4,582 and $16,292 for the same three and nine month periods ended September 30, 2012, respectively.

21_SUBSEQUENT_EVENTS

21. SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2013
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	Since September 30, 2013, the Company has accepted various subscription agreements for 232,500 shares of its common stock from investors under its private placement and received $930,000 in gross proceeds.
	Additionally, the Company issued $550,000 in principal value of convertible notes. Each $50,000 unit carries an interest rate of 9% per annum, payable semiannually, for a three-year term with a fixed conversion price of $5.00 per share, or 10,000 shares of the Company’s common stock if converted within the first year of issuance or a fixed conversion price of $6.00 per share, or 8,333 shares of the Company’s common stock if converted during the second or third year following issuance.
	The Company has evaluated subsequent events from the balance sheet through the date the financial statements were issued, and determined there are no other events to disclose.

2_SUMMARY_OF_SIGNIFICANT_ACCOU1

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2013
Notes to Financial Statements	'
Basis of Presentation and Principles of Consolidation	'
	The consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) and are expressed in United States dollars. The consolidated financial statements include the accounts of the Company; its wholly-owned subsidiaries SunSi Energies Hong Kong Limited (“SunSi HK”), ForceField Energy S.A.(“S.A.”) in Costa Rica and ForceField Energy USA Inc. (“ForceField USA”); the Company’s 50.3% owned subsidiary TransPacific Energy, Inc. (“TPE”); SunSi HK's 90% owned subsidiary Zibo Baokai Commerce and Trade Co. Ltd. (“Baokai”); and SunSi HK's 60% owned subsidiary Wendeng He Xie Silicon Industry Co., Ltd. (“Wendeng”).  All intercompany accounts have been eliminated in consolidation.
Management's Representation of Interim Financial Statements	'
	The accompanying unaudited consolidated financial statements have been prepared by the Company without audit pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted as allowed by such rules and regulations, and management believes that the disclosures are adequate to make the information presented not misleading. These consolidated financial statements include all of the adjustments, which in the opinion of management are necessary to a fair presentation of financial position and results of operations. All such adjustments are of a normal and recurring nature. Interim results are not necessarily indicative of results for a full year. These consolidated financial statements should be read in conjunction with the audited financial statements at December 31, 2012 as filed in the Company’s Form 10-K filed with the Securities and Exchange Commission.
Reverse Stock Split	'
	All preferred and common share amounts (except par value and par value per share amounts) have been retroactively restated as of September 30, 2013 to reflect the Company’s one-for-two reverse capital stock split effective October 9, 2012, as described in Note 17 — Stockholders’ Equity to these consolidated financial statements.
Change of Fiscal Year-End	'
	On December 8, 2011, the Company changed its fiscal year-end to December 31 from May 31. This change has no impact on these consolidated financial statements.
	The significant accounting policies are as follows:
Use of Estimates	'
	The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of 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. The Company continually evaluates its estimates, including but not limited to those related to the valuation of accounts receivable, inventories, deferred income taxes, goodwill and intangible assets, and the estimation on the useful lives of property, plant and equipment. The Company bases its estimates on historical experience, known or expected trends and various other assumptions that are believed to be reasonable given the quality of information available as of the date of these financial statements. The results of these assumptions provide the basis for making estimates about the carrying amounts of assets and liabilities that are not readily apparent from other sources. Actual results could differ from these estimates.
Financial Instruments	'
	The Company considers all highly liquid investments with a maturity of three months or less at the date of purchase to be cash equivalents. Cash and cash equivalents are stated at cost and consist solely of bank deposits held in the United States, Hong Kong and China. The carrying amount of cash and cash equivalents approximates fair value.
	As of December 31, 2012, $369,461 of the cash and cash equivalents were in banks in China; a Wendeng branch of Industrial & Commercial Bank of China and a Central District, Hong Kong branch of HSBC Bank. The remittance of these funds out of China is subject to exchange control restrictions imposed by the Chinese government. Deposits in banks in China are not insured by any government entity or agency, and are consequently exposed to risk of loss. Management believes the probability of a bank failure, causing loss to the Company, is remote.
Concentration of Credit Risk	'
	Financial instruments that potentially subject the Company to significant concentrations of credit risk consist principally of cash and cash equivalents and accounts receivable. At December 31, 2012 and December 31, 2011, the Company’s cash and cash equivalents and restricted cash were held by major financial institutions located in the United States, Hong Kong and China, which management believes are of high credit quality.
	With respect to accounts receivable, the Company extends credit based on an evaluation of the customer’s financial condition. The Company generally does not require collateral for trade receivables and maintains an allowance for doubtful accounts of accounts receivable.
Allowance for doubtful accounts	'
	The Company establishes an allowance for doubtful accounts based on management’s assessment of the aging and collectability of its trade receivables. A considerable amount of judgment is required in assessing the amount of the allowance. The underlying assumptions, estimates and assessments we use to provide for losses are updated periodically to reflect our view of current conditions. Generally, the Company records a provision for bad debts equivalent to ten percent of the balance of its trade receivables outstanding for more than ninety days from their date of invoice. Trade receivables outstanding for more than one year from their date of invoice are reserved in full, unless the customer is actively making payments or has entered into a payment agreement with the Company. In such cases, the Company maintains its provision for bad debts at the ten percent level.
	Furthermore, the Company makes judgments about the creditworthiness of each customer based on ongoing credit evaluations and frequent communication, and monitors current economic trends that might impact the level of credit losses in the future. If the financial condition of the customers were to deteriorate, resulting in their inability to make payments, a specific allowance will be recorded.
	Bad debts are written off when identified. The Company extends unsecured credit to substantially all of its customers in the normal course of business. In many cases, this is necessary to remain competitive in the marketplace in which the Company operates. Potential customers for the Company’s products are finite in nature, and typically are larger, well capitalized companies. The Company does not accrue interest on aged trade accounts receivable as it is not a customary practice in the jurisdictions in which the Company operates. Historically, losses from uncollectible accounts have not significantly deviated from the specific allowance estimated by management. This specific provisioning policy has not changed since establishment and the management considers that the aforementioned specific provisioning policy is adequate and does not expect to change this established policy in the near future.
Inventory	'
	Inventories are stated at the lower of cost or market value. Cost is determined on weighted average basis and includes all expenditures incurred in bringing the goods in a saleable condition to the point of sale. The Company’s inventory reserve requirements generally fluctuate based on projected demands and market conditions. In determining the adequate level of inventories to have on hand, management makes judgments as to the projected inventory demands as compared to the current or committed inventory levels. Inventory quantities and condition are reviewed regularly and provisions for excess or obsolete inventory are recorded based on the condition of inventory and the Company’s forecast of future demand and market conditions.
Intangible assets - land use rights	'
	Land use rights are stated at cost less accumulated amortization. Amortization is provided using the straight-line method over the terms of 50 years. The lease term is obtained from the relevant Chinese land authority.
Property, plant and equipment	'
	Property, plant and equipment is stated at cost less accumulated depreciation. Cost represents the purchase price of the asset and other costs incurred to bring the asset into its existing use.
	The property, plant and equipment of the Company will be depreciated using the straight-line method according to the following estimated residual value and service life.
		Service life		Estimated		Annual
		(year)		residual rate		depreciation rate
				%		%
	Building		20		5		2.05
	Furniture and equipment		5		5		3.17
	Machines and equipment		10		5		7.34
	Automotive equipment		5		5		10.93
	Office equipment		5		5		8.64
	The residual value and service life of property, plant and equipment will be reviewed on each balance sheet date, and adjusted if necessary.
	The Company capitalizes the interest expenses incurred before property, plant and equipment are built and installed to the usable state, and capitalizes other loan interest expenses.
Construction in progress	'
	The value of construction in progress comprises buildings and plants under construction, as well as machines and equipment being installed and commissioned, specifically comprises the costs of property, plant and equipment and other direct costs, relevant interest expenses accrued during the construction period and profits and losses from foreign exchange transactions.
	Depreciation will not start until the construction in progress is completed and put into operation.
Impairment of Assets	'
	The Company reviews long-lived assets and certain identifiable intangibles held and used for possible impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. In evaluating the fair value and future benefits of its long-lived assets, management performs an analysis of the anticipated undiscounted future net cash flows of the individual assets over the remaining depreciation or amortization period. The Company recognizes an impairment loss if the carrying value of the asset exceeds the expected future cash flows.
	Each year, the Company performs a transitional test for impairment of goodwill and other indefinite-lived intangible assets. This test is performed by comparing, at the reporting unit level, the carrying value of goodwill to its fair value. The Company assesses fair value based upon its best estimate of the present value of future cash flows that it expects to generate by the reporting unit. In conjunction with its recent change in fiscal year-end, the Company’s annual fair value assessment is performed each December 31 on subsidiaries with material goodwill on their respective balance sheets. However, changes in expectations as to the present value of the reporting unit’s future cash flows might impact subsequent years’ assessments of impairment.
Goodwill and Intangible Assets	'
	Under ASC 350, the Company is required to perform an annual impairment test of the Company’s goodwill and indefinite-lived intangibles. On an annual basis, management assesses the composition of the Company’s assets and liabilities, as well as the events that have occurred and the circumstances that have changed since the most recent fair value determination. If events occur or circumstances change that would more likely than not reduce the fair value of goodwill and indefinite-lived intangibles below their carrying amounts, they will be tested for impairment. The Company will recognize an impairment charge if the carrying value of the asset exceeds the fair value determination. The impairment test that the Company has selected historically consisted of a ten year discounted cash flow analysis including the determination of a terminal value, and requires management to make various assumptions and estimates including revenue growth, future profitability, peer group comparisons, and a discount rate which management believes are reasonable.
	The impairment test involves a two-step approach. Under the first step, the Company determines the fair value of each reporting subsidiary to which goodwill has been assigned. The Company then compares the fair value of each reporting subsidiary to its carrying value, including goodwill. The Company estimates the fair value of each reporting subsidiary by estimating the present value of the reporting subsidiaries' future cash flows. If the fair value exceeds the carrying value, no impairment loss is recognized. If the carrying value exceeds the fair value, the goodwill of the reporting unit is considered potentially impaired and the second step is completed in order to measure the impairment loss.
	Under the second step, the Company calculates the implied fair value of goodwill by deducting the fair value of all tangible and intangible net assets, including any unrecognized intangible assets, of the reporting unit from the fair value of the reporting unit, as determined in the first step. The Company then compares the implied fair value of goodwill to the carrying value of goodwill. If the implied fair value of goodwill is less than the carrying value of goodwill, the Company recognizes an impairment loss equal to the difference.
Stock Purchase Warrants	'
	The Company has issued warrants to purchase shares of its common stock. Warrants have been accounted for as equity in accordance with FASB ASC 480, Accounting for Derivative Financial Instruments Indexed to, and Potentially Settled in, a Company’s Own Stock, Distinguishing Liabilities from Equity.
Income Taxes	'
	The Company accounts for income taxes under FASB ASC 740, “Accounting for Income Taxes”. Under FASB ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under FASB ASC 740, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. FASB ASC 740-10-05, “Accounting for Uncertainty in Income Taxes” prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities.
	The amount recognized is measured as the largest amount of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. We assess the validity of our conclusions regarding uncertain tax positions on a quarterly basis to determine if facts or circumstances have arisen that might cause us to change our judgment regarding the likelihood of a tax position’s sustainability under audit. We have determined that there were no uncertain tax positions for the periods ended December 31, 2012 and December 31, 2011.
Basic and Diluted Net Income (Loss) Per Share	'
	The Company computes net income (loss) per share in accordance with ASC 260, “Earnings per Share”. ASC 260 requires presentation of both basic and diluted earnings per share (EPS) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common stockholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive.
Fair value of financial instruments	'
	The Company adopted FASB ASC 820 on June 1, 2010. The adoption of FASB ASC 820 did not materially impact the Company's financial position, results of operations or cash flows. FASB ASC 820 requires the disclosure of the estimated fair value of financial instruments including those financial instruments for which the fair value option was not elected. The carrying amounts of both the financial assets and liabilities approximate to their fair values due to short maturities or the applicable interest rates approximate the current market rates.
Revenue Recognition	'
	Revenue from the sales of the Company’s products is recognized upon customer acceptance. This occurs at the time of delivery to the customer, provided persuasive evidence of an arrangement exists, such as a signed sales contract. The significant risks and rewards of ownership are transferred to the customers at the time when the products are delivered and there is no significant post-delivery obligation to the Company. In addition, the sales price is fixed or determinable and collection is reasonably assured. The Company does not provide customers with contractual rights of return for products. When there are significant post-delivery performance obligations, revenue is recognized only after such obligations are fulfilled. The Company evaluates the terms of the sales agreement with its customer in order to determine whether any significant post-delivery performance obligations exist. Currently, the sales do not include any terms which may impose any significant post-delivery performance obligations on the Company.
	Revenue from the sales of the Company’s products represents the invoiced value of goods, net of the value-added tax (“VAT”). All of the Company’s products that are sold in China are subject to a Chinese VAT at a rate of 17% of the gross sales price. This VAT may be offset by the VAT paid by the Company on raw and other materials that are included in the cost of producing the Company’s finished products.
	Revenue Recognition – ORC Equipment Construction Contracts
	The Company’s ORC segment’s financial statements are prepared on the percentage-of-completion accrual method of accounting. Income on contracts is recognized based on the Company’s estimate of the percentage-of-completion on individual contracts (cost to cost method), commencing when progress reaches a point where cost analysis and other evidence of trend is sufficient to estimate final results with reasonable accuracy. That portion of the total contract which is allocable to contract expenditures incurred and work performed is accrued as earned income. At the time a loss on a contract becomes known, the entire amount of the estimated ultimate loss is accrued.
	Contract costs include all project engineering, components and materials, labor, equipment, and delivery and installation costs as well as assorted indirect costs related to contract performance. The majority of these costs are outsourced to subcontractors and suppliers, Provisions for estimated losses on uncompleted contracts are made in the period in which such losses are determined. Changes in job performance, job conditions, and estimated profitability may result in revisions to costs and income, which are recognized in the period in which the revisions are determined.
	Costs and Billings on ORC Equipment Construction Contracts
	Costs and earned income on construction contracts – unbilled represent the amount by costs of contracts in process plus any estimated earned income exceeding related progress billings. Billings in excess of costs and earned income on construction contracts represent the amount by which progress billings on contracts in process exceed related costs and estimated earned income. Changes in job performance, job conditions and estimated profitability may result in revisions to costs and income and are recognized in the period in which the revisions are determined.
Advertising expenses	'
	Advertising costs are expensed as incurred.
Shipping and handling costs	'
	All shipping and handling costs are included in cost of goods sold.
Foreign Currency Translation	'
	The Company’s functional and reporting currency is the United States dollar. Transactions may occur in Renminbi (“RMB”) and management has adopted ASC 830, “Foreign Currency Matters”. The RMB is not freely convertible into foreign currencies. Monetary assets denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Average monthly rates are used to translate revenues and expenses. The Company has not, to the date of these financial statements, entered into derivative instruments to offset the impact of foreign currency fluctuations.
	Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Exchange gains or losses arising from foreign currency transactions are included in the determination of net income for the respective periods.
	Assets and liabilities of the Company’s operations are translated into the reporting currency, United States dollars, at the exchange rate in effect at the balance sheet dates. Revenue and expenses are translated at average rates in effect during the reporting periods. Equity transactions are recorded at the historical rate when the transaction occurred. The resulting translation adjustment is reflected as accumulated other comprehensive income, a separate component of stockholders' equity in the statement of stockholders' equity.
Comprehensive Gain or Loss	'
	ASC 220, “Comprehensive Income”, establishes standards for the reporting and display of comprehensive income and its components in the financial statements. As of December 31, 2012, the Company has items that represent comprehensive income and, therefore, has included a schedule of comprehensive income (loss) in the financial statements.

2_SUMMARY_OF_SIGNIFICANT_ACCOU2

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2013
Summary Of Significant Accounting Policies Tables	'
Property, plant and equipment	'
	The property, plant and equipment of the Company will be depreciated using the straight-line method according to the following estimated residual value and service life.
		Service life		Estimated		Annual
		(year)		residual rate		depreciation rate
				%		%
	Building		20		5		2.05
	Furniture and equipment		5		5		3.17
	Machines and equipment		10		5		7.34
	Automotive equipment		5		5		10.93
	Office equipment		5		5		8.64

4_ACCOUNTS_RECEIVABLE_NET_Tabl

4. ACCOUNTS RECEIVABLE, NET (Tables)	9 Months Ended
	Sep. 30, 2013
Accounts Receivable Net Tables	'
Accounts receivable	'
	Accounts receivable at September 30, 2013 and December 31, 2012 were comprised of the following:
		September 30,			December 31,
		2013			2012
	Accounts receivable, trade	$	3,484,027		$	4,645,193
	Accounts receivable, unbilled		6,032			26,167
	Costs and unearned income unbilled		200,000			257,500
	Allowance for doubtful accounts		(390,723	)		(459,346	)
	Total	$	3,299,336		$	4,469,514

5_INVENTORY_Tables

5. INVENTORY (Tables)	9 Months Ended
	Sep. 30, 2013
Inventory Disclosure [Abstract]	'
Inventory	'
	Inventory at September 30, 2013 and December 31, 2012 was comprised of the following:
		September 30,		December 31,
		2013		2012
	Raw materials	$	360,807	$	170,417
	Finished goods		96,949		163,520
	Allowance for excess or obsolete inventory		—		(10,796	)
	Total	$	457,756	$	323,141

6_PREPAID_EXPENSES_AND_OTHER_C1

6. PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables)	9 Months Ended
	Sep. 30, 2013
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]	'
Prepaid expenses and other current assets	'
	Prepaid expenses and other current assets at September 30, 2013 and December 31, 2012 were comprised of the following:
		September 30,		December 31,
		2013		2012
	Advances to suppliers, net of allowance	$	805,931	$	300,396
	Prepaid expenses		141,557		94,682
	Value added tax (VAT) credit		53,575		52,656
	Other		956		867
	Total	$	1,002,019	$	448,601

7_PROPERTY_PLANT_AND_EQUIPMENT1

7. PROPERTY, PLANT AND EQUIPMENT (Tables)	9 Months Ended
	Sep. 30, 2013
Property, Plant and Equipment [Abstract]	'
Property, plant and equipment	'
	Property, plant and equipment at September 30, 2013 and December 31, 2012 was comprised of the following:
							September 30,							December 31,
							2013							2012
				Accumulated			Net book				Accumulated			Net book
		Cost		Depreciation			Value		Cost		Depreciation			Value
	Building	$	3,849,618	$	(491,320	)	$	3,358,298	$	3,783,611	$	(340,062	)	$	3,443,549
	Furniture and equipment		10,003		(4,446	)		5,557		9,831		(2,831	)		7,000
	Machinery and equipment		3,982,729		(1,061,591	)		2,921,138		3,914,440		(733,413	)		3,181,027
	Automotive equipment		330,550		(156,293	)		174,257		324,883		(99,292	)		225,591
	Office equipment		12,662		(5,989	)		6,673		12,445		(3,921	)		8,524
	Construction in Progress		2,343,995		—			2,343,995		681,437		—			681,437
	Total	$	10,529,557	$	(1,719,639	)	$	8,809,918	$	8,726,647	$	(1,179,519	)	$	7,547,128

8_BUSINESS_COMBINATIONS_Tables

8. BUSINESS COMBINATIONS (Tables)	9 Months Ended
	Sep. 30, 2013
Business Combinations [Abstract]	'
Fair Value of Consideration Transferred and Recording of Assets Acquired, Liabilities Assumed and Noncontrolling Interests	'
	The following table summarizes the acquisition date fair value of the consideration transferred, identifiable assets acquired, liabilities assumed and non-controlling interests including an amount for goodwill:
	Consideration:
	Cash and cash equivalents		$	520,000
	Common stock, 255,356 shares of ForceField common stock (1)			965,226
	Fair value of total consideration transferred		$	1,485,226
	Equity loss on investment in TransPacific Energy, Inc.			(5,798	)
	Fair value of total consideration		$	1,479,428
	Recognized amount of identifiable assets acquired and liabilities assumed:
	Financial assets		$	442,629
	Identifiable intangible asset – technology			1,583,000
	Financial liabilities			(452,026	)
	Deferred tax liability			(645,009	)
	Total identifiable net assets			928,594
	Noncontrolling interest			(792,000	)
	Goodwill			1,342,834
			$	1,479,428
	-1	The $3.78 per share price was determined by calculating the 30-day weighted average trading price of the Company’s common stock immediately preceding the initial June 14, 2012 funding of the transaction.

9_GOODWILL_AND_INTANGIBLE_ASSE1

9. GOODWILL AND INTANGIBLE ASSETS, NET (Tables)	9 Months Ended
	Sep. 30, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'
Carrying amount of goodwill	'
	The carrying amount of goodwill at September 30, 2013 and December 31, 2012 was comprised of the following:
			September 30,			December 31,
			2013			2012
	Goodwill – Wendeng He Xie Silicon Co., Ltd			—			583,183
	Goodwill – TransPacific Energy, Inc.			1,342,834			1,342,834
	Impairment charge			—			(607,422	)
	Foreign currency translation adjustments			—			24,239
	Goodwill, net at September 30, 2013		$	1,342,834		$	1,342,834
Intangible assets	'
	Intangible assets at September 30, 2013 and December 31, 2012 were comprised of the following:
				30-Sep-13								31-Dec-12
		Amortization		Gross						Net		Gross					Net
		Period		Carrying			Accumulated			Book		Carrying		Accumulated			Book
		(Years)		Amount			Amortization			Value		Amount		Amortization			Value
	Intangible assets subject to amortization:
	Customer relationships	3		$	1,646,150		$	(1,394,655	)	$	251,495	$	1,617,925	$	(966,261	)	$	651,664
	Exclusive distribution rights	5			780,000			(169,000	)		611,000		780,000		(52,000	)		728,000
	Land leasehold and use rights	50			2,045,953			(104,074	)		1,941,879		2,010,872		(71,553	)		1,939,319
	Technology	15			1,583,000			(118,725	)		1,464,275		1,583,000		(39,575	)		1,543,425
	Total			$	6,055,103		$	(1,786,454	)	$	4,268,649	$	5,991,797	$	(1,129,389	)	$	4,862,408

10_RELATED_PARTY_RECEIVABLES_T1

10. RELATED PARTY RECEIVABLES - TRADE (Tables)	9 Months Ended
	Sep. 30, 2013
Related Party Transactions [Abstract]	'
Related party receivables	'
	Related party receivables were comprised of the following at September 30, 2013 and December 31, 2012:
		September 30,		December 31,
		2013		2012
	Wendeng Huahai Chemical Co., Ltd.	$	—	$	413,061
	Total	$	—	$	413,061

11_OTHER_ASSETS_Tables

11. OTHER ASSETS (Tables)	9 Months Ended
	Sep. 30, 2013
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]	'
Other assets	'
	Other assets were comprised of the following at September 30, 2013 and December 31, 2012:
		September 30,		December 31,
		2013		2012
	Deposit – Department of Extra budgetary Fund, Wendeng	$	—	$	21,956
	Total	$	—	$	21,956

12_ACCOUNTS_PAYABLE_AND_ACCRUE1

12. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2013
Payables and Accruals [Abstract]	'
Accounts payable and accrued liabilities	'
	Accounts payable and accrued liabilities were comprised of the following at September 30, 2013 and December 31, 2012:
		September 30,		December 31,
		2013		2012
	Accounts payable	$	3,688,838	$	3,689,065
	Total accounts payable	$	3,688,838	$	3,689,065
	Accrued liabilities were comprised of the following at September 30, 2013 and December 31, 2012:
		September 30,		December 31,
		2013		2012
	Accrued liabilities:
	Billings in excess of cost and earned income		172,200		257,500
	Reserve for estimated losses on uncompleted contracts		13,602		121,442
	Other accrued liabilities		380,968		300,079
	Total accrued liabilities	$	566,770	$	679,021

13_LOANS_PAYABLE_Tables

13. LOANS PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2013
Receivables [Abstract]	'
LOANS PAYABLE	'
	Loans payable at September 30, 2013 and December 31, 2012 were comprised of the following:
		September 30,		December 31,
		2013		2012
	Loans payable	$	17,000	$	—
	Total	$	17,000	$	—

14_RELATED_PARTY_PAYABLES_Tabl

14. RELATED PARTY PAYABLES (Tables)	9 Months Ended
	Sep. 30, 2013
Related Party Payables Tables	'
Related party payables	'
	Related party payables were comprised of the following at September 30, 2013 and December 31, 2012:
		September 30,		December 31,
		2013		2012
	Advances from minority shareholder of noncontrolling interest (Wendeng)	$	6,416,457	$	5,488,840
	Purchase consideration due minority shareholder of noncontrolling interest (Baokai)		88,647		163,647
	Total	$	6,505,104	$	5,652,487

16_DEBT_Tables

16. DEBT (Tables)	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
Debt	'
	Debt was comprised of the following at September 30, 2013 and December 31, 2012:
		September 30,				December 31,
		2013				2012
	9% Unsecured, convertible debentures	$	350,000			$	150,000
	Less: Current portion		—				—
	Long term debt	$	350,000			$	150,000
Convertible debentures	'
	The following table summarizes the issuance of all unsecured, convertible debentures during the nine month period ended September 30, 2013 and year ended December 31, 2012:
	Issue Date	Interest Rate		Face Value			Maturity Date	Conversion Rate of
								Face Value to Common Shares
	10/15/11	9%		$	100,000		10/15/14	0.125
	11/16/12	9%			50,000		11/16/15	0.2
	2/13/13	9%			50,000		2/13/16	0.2
	8/1/13	9%			100,000		8/1/16	0.2
	9/25/13	9%			50,000		9/25/16	0.2
	Total			$	350,000

17_STOCKHOLDERS_EQUITY_Tables

17. STOCKHOLDERS' EQUITY (Tables)	9 Months Ended
	Sep. 30, 2013
Equity [Abstract]	'
Outstanding and exercisable warrants	'
	The following table reflects all outstanding and exercisable warrants for the periods ended December 31, 2012 and September 30, 2013. All stock warrants are exercisable for a period of one year from the date of issuance.
			Number of			Weighted Average			Remaining
			Warrants			Exercise Price			Contractual
			Outstanding						Life (Years)
	Balance, December 31, 2012			562,750		$	4		$	0.71
	Warrants issued			235,250		$	4			0.65
	Warrants exercised			—			—			—
	Warrants forfeited			(331,250	)		—			—
	Balance September 30, 2013			466,750		$	4			0.38
	———————
	-1	The remaining contractual life of the warrants outstanding as of September 30, 2013 ranges from 0.01 to 0.95 years.
Value of the common stock options and warrants	'
	The value of the common stock options and warrants has been determined using the following Black Scholes methodology:
			September 30,			December 31,
			2013			2012
	Expected dividend yield (1)			0	%		0	%
	Risk-free interest rate (2)			0.11 – 0.15	%		0.16 – 0.21	%
	Expected volatility (3)			105.47 – 145.28	%		111.94 – 152.31	%
	Expected life (in years)			1			1
	______________
	-1	The Company has no history or expectation of paying cash dividends on its common stock.
	-2	The risk-free interest rate is based on the U.S. Treasury yield for a term consistent with the expected life of the awards in effect at the time of grant.
	-3	The volatility of the Company’s common stock is based on trading activity for the previous one year period ended at each stock purchase warrant contract date.

19_SEGMENT_INFORMATION_Tables

19. SEGMENT INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2013
Segment Reporting [Abstract]	'
Segment Results	'
	The following table sets forth operations by segment for the three months ended September 30, 2013 and 2012:
		TCS
		Baokai			Wendeng			ORC			LED			Corporate			Consolidated
	Sales:
	2013	$	184		$	257,180		$	22,808		$	10,903		$	—		$	291,075
	2012	$	32,250		$	133,838		$	59,609		$	—		$	—		$	225,697
	Cost of goods sold:
	2013	$	180		$	246,482		$	14,878		$	8,723		$	—		$	270,263
	2012	$	31,599		$	126,323		$	59,609		$	—		$	—		$	217,531
	Gross margin:
	2013	$	4		$	10,698		$	7,930		$	2,180		$	—		$	20,812
	2012	$	651		$	7,515		$	—		$	—		$	—		$	8,166
	Operating expenses:
	2013	$	36,040		$	353,629		$	46,353		$	165,971		$	320,571		$	922,564
	2012	$	43,260		$	371,117		$	3,532		$	34,119		$	403,036		$	855,064
	Other income (expense):
	2013	$	—		$	—		$	47		$	1		$	(7,950	)	$	(7,902	)
	2012	$	—		$	—		$	—		$	—		$	(9,074	)	$	(9,074	)
	Provision for income taxes:
	2013	$	(9,009	)	$	(85,733	)	$	—		$	—		$	—		$	(94,742	)
	2012	$	(10,652	)	$	(90,901	)	$	—		$	—		$	—		$	(101,553	)
	Net income (loss):
	2013	$	(27,027	)	$	(257,198	)	$	(38,376	)	$	(163,790	)	$	(328,521	)	$	(814,912	)
	2012	$	(31,957	)	$	(272,701	)	$	(3,532	)	$	(34,119	)	$	(412,110	)	$	(754,419	)
	The following table sets forth operations by segment for the nine months ended September 30, 2013 and 2012:
		TCS
		Baokai			Wendeng			ORC			LED			Corporate			Consolidated
	Sales:
	2013	$	54,101		$	412,893		$	237,698		$	89,012		$	—		$	793,704
	2012	$	794,261		$	406,044		$	59,609		$	—		$	—		$	1,259,914
	Cost of goods sold:
	2013	$	53,019		$	450,206		$	212,018		$	52,345		$	—		$	767,588
	2012	$	778,370		$	368,096		$	59,609		$	—		$	—		$	1,206,075
	Gross margin:
	2013	$	1,082		$	(37,313	)	$	25,680		$	36,667		$	—		$	26,116
	2012	$	15,891		$	37,948		$	—		$	—		$	—		$	53,839
	Operating expenses:
	2013	$	4,974		$	1,105,060		$	109,531		$	359,765		$	1,142,303		$	2,721,633
	2012	$	154,096		$	1,432,026		$	3,532		$	34,119		$	949,416		$	2,573,189
	Other income (expense):
	2013	$	—		$	—		$	163		$	1		$	(17,659	)	$	(17,495	)
	2012	$	—		$	—		$	—		$	—		$	(15,053	)	$	(15,053	)
	Provision for income taxes:
	2013	$	-973		$	(285,593	)	$	—		$	—		$	—		$	(286,566	)
	2012	$	(34,551	)	$	(348,520	)	$	—		$	—		$	—		$	(383,071	)
	Net income (loss):
	2013	$	-2,919		$	(856,780	)	$	(83,688	)	$	(323,097	)	$	(1,159,962	)	$	(2,426,446	)
	2012	$	(103,654	)	$	(1,045,558	)	$	(3,532	)	$	(34,119	)	$	(964,469	)	$	(2,151,332	)
Total Assets by segment	'
	The following table sets forth the total assets by segment at September 30, 2013 and December 31, 2012:
		TCS
		Baokai			Wendeng			ORC			LED			Corporate			Consolidated
	Total assets:
	2013	$	476,390		$	14,874,265		$	3,465,612		$	666,069		$	138,412		$	19,620,748
	2012	$	1,841,600		$	14,070,312		$	3,370,300		$	769,056		$	461,781		$	20,513,049
Goodwill, Intangible and Long-Lived Assets	'
	The following table sets forth the carrying amounts of goodwill, intangible and long-lived assets by segment at September 30, 2013 and December 31, 2012:
		TCS
		Baokai			Wendeng			ORC			LED			Corporate			Consolidated
	Goodwill:
	2013	$	—		$	—		$	1,342,834		$	—		$	—		$	1,342,834
	2012	$	—		$	—		$	1,342,834		$	—		$	—		$	1,342,834
	Intangible assets:
	2013	$	—		$	2,193,374		$	1,464,275		$	611,000		$	—		$	4,268,649
	2012	$	—		$	2,590,983		$	1,543,425		$	728,000		$	—		$	4,862,408
	Property, plant and equipment:
	2013	$	—		$	8,809,918		$	—		$	—		$	—		$	8,809,918
	2012	$	—		$	7,547,128		$	—		$	—		$	—		$	7,547,128

2_SUMMARY_OF_SIGNIFICANT_ACCOU3

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	9 Months Ended
	Sep. 30, 2013
Service Life	'
Building	'20
Furniture and equipment	'5
Machines and equipment	'10
Automotive equipment	'5
Office equipment	'5
Estimated residual rate %	'
Building	'5
Furniture and equipment	'5
Machines and equipment	'5
Automotive equipment	'5
Office equipment	'5
Annual depreciation rate %	'
Building	'2.05
Furniture and equipment	'3.17
Machines and equipment	'7.34
Automotive equipment	'10.93
Office equipment	'8.64

2_SUMMARY_OF_SIGNIFICANT_ACCOU4

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	Sep. 30, 2013
Summary Of Significant Accounting Policies Details Narrative	'
Cash and cash equivalents were banks in China	$369,461

4_ACCOUNTS_RECEIVABLE_NET_Deta

4. ACCOUNTS RECEIVABLE, NET (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Accounts Receivable Net Details	'	'
Accounts receivable, trade	$3,484,027	$4,645,193
Accounts receivable, unbilled	6,032	26,167
Costs and unearned income, unbilled	200,000	257,500
Allowance for doubtful accounts	-390,723	-459,346
Total	$3,299,336	$4,469,514

4_ACCOUNTS_RECEIVABLE_NET_Deta1

4. ACCOUNTS RECEIVABLE, NET (Details Narrative) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Provision for doubtful accounts	($24,069)	$418,738	'
Allowance for doubtful accounts	$51,500	'	'
Total accounts receivable	78.00%	'	98.00%
Customer One [Member]	'	'	'
Total accounts receivable	11.00%	'	11.00%
Customer Two [Member]	'	'	'
Total accounts receivable	14.00%	'	22.00%
Customer Three [Member]	'	'	'
Total accounts receivable	53.00%	'	65.00%

5_INVENTORY_Details

5. INVENTORY (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Inventory Details	'	'
Raw materials	$360,807	$170,417
Finished goods	96,949	163,520
Allowance for excess or obsolete inventory	'	-10,796
Total	$457,756	$323,141

5_INVENTORY_Details_Narrative

5. INVENTORY (Details Narrative) (USD $)	Dec. 31, 2012
Inventory Details Narrative	'
Provision for excess or obsolete inventory	$10,796

6_PREPAID_EXPENSES_AND_OTHER_C2

6. PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Prepaid Expenses And Other Current Assets Details	'	'
Advances to suppliers, net of allowance	$805,931	$300,396
Prepaid expenses	141,557	94,682
Value added tax (VAT) credit	53,575	52,656
Other	956	867
Total	$1,002,019	$448,601

6_PREPAID_EXPENSES_AND_OTHER_C3

6. PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details Narrative) (USD $)	Dec. 31, 2012
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]	'
Bad debt expense related to its advances to suppliers	$11,555

7_PROPERTY_PLANT_AND_EQUIPMENT2

7. PROPERTY, PLANT AND EQUIPMENT (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Total	$8,809,918	$7,547,128
Cost	'	'
Building	3,849,618	3,783,611
Furniture and equipment	10,003	9,831
Machinery and equipment	3,982,729	3,914,440
Automotive equipment	330,550	324,883
Office equipment	12,662	12,445
Construction in Progress	2,343,995	681,437
Total	10,529,557	8,726,647
Accumulated Depreciation	'	'
Building	-491,320	-340,062
Furniture and equipment	-4,446	-2,831
Machinery and equipment	-1,061,591	-733,413
Automotive equipment	-156,293	-99,292
Office equipment	-5,989	-3,921
Construction in Progress	'	'
Total	-1,719,639	-1,179,519
Net Book Value	'	'
Building	3,358,298	3,443,549
Furniture and equipment	5,557	7,000
Machinery and equipment	2,921,138	3,181,027
Automotive equipment	174,257	225,591
Office equipment	6,673	8,524
Construction in Progress	2,343,995	681,437
Total	$8,809,918	$7,547,128

7_PROPERTY_PLANT_AND_EQUIPMENT3

7. PROPERTY, PLANT AND EQUIPMENT (Details Narrative) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Property Plant And Equipment Details Narrative	'	'	'	'
Depreciation expense	$173,137	$166,619	$515,898	$496,916

8_BUSINESS_COMBINATIONS_Detail

8. BUSINESS COMBINATIONS (Details) (USD $)	Sep. 30, 2013
Consideration:	'
Cash and cash equivalents	$520,000
Common stock, 255,356 shares of ForceField common stock	965,226
Fair value of total consideration transferred	1,485,226
Equity loss on investment in TransPacific Energy, Inc.	-5,798
Fair value of total consideration	1,479,428
Financial assets	442,629
Identifiable intangible asset - technology	1,583,000
Financial liabilities	-452,026
Deferred tax liability	-645,009
Total identifiable net assets	928,594
Noncontrolling interest	-792,000
Goodwill	1,342,834
Recognized amount of identifiable assets acquired and liabilities assumed, Total	$1,479,428

8_BUSINESS_COMBINATIONS_Detail1

8. BUSINESS COMBINATIONS (Details Narrative) (USD $)	9 Months Ended
	Sep. 30, 2013
Business Combinations [Abstract]	'
Equity loss from its investment	$5,798

9_GOODWILL_AND_INTANGIBLE_ASSE2

9. GOODWILL AND INTANGIBLE ASSETS, NET (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Goodwill And Intangible Assets Net Details	'	'
Goodwill - Wendeng He Xie Silicon Co., Ltd	'	$583,183
Goodwill - TransPacific Energy, Inc.	1,342,834	1,342,834
Impairment charge	'	-607,422
Foreign currency translation adjustments	'	24,239
Goodwill, net	$1,342,834	$1,342,834

9_GOODWILL_AND_INTANGIBLE_ASSE3

9. GOODWILL AND INTANGIBLE ASSETS, NET (Details 1) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Intangible assets subject to amortization:	'	'
Total	$4,268,649	$4,862,408
Net Book Value	'	'
Intangible assets subject to amortization:	'	'
Customer relationships	251,495	'
Exclusive distribution rights	611,000	'
Land leasehold and use rights	1,941,879	'
Technology	1,464,275	'
Total	4,268,649	'
Amortization Period (Years)	'	'
Intangible assets subject to amortization:	'	'
Customer relationships	3	'
Exclusive distribution rights	5	'
Land leasehold and use rights	50	'
Technology	15	'
Total	'	'
Gross Carrying Amount	'	'
Intangible assets subject to amortization:	'	'
Customer relationships	1,646,150	1,617,925
Exclusive distribution rights	780,000	780,000
Land leasehold and use rights	2,045,953	2,010,872
Technology	1,583,000	1,583,000
Total	6,055,103	5,991,797
Accumulated Amortization	'	'
Intangible assets subject to amortization:	'	'
Customer relationships	-1,394,655	-966,261
Exclusive distribution rights	-169,000	-52,000
Land leasehold and use rights	-104,074	-71,553
Technology	-118,725	-39,575
Total	-1,786,454	-1,129,389
Net Book Value	'	'
Intangible assets subject to amortization:	'	'
Customer relationships	'	651,664
Exclusive distribution rights	'	728,000
Land leasehold and use rights	'	1,939,319
Technology	'	1,543,425
Total	'	$4,862,408

9_GOODWILL_AND_INTANGIBLE_ASSE4

9. GOODWILL AND INTANGIBLE ASSETS, NET (Details Narrative) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Goodwill And Intangible Assets Net Details Narrative	'	'	'	'
Amortization expense for intangible assets	$212,948	$155,321	$635,853	$444,651

10_RELATED_PARTY_RECEIVABLES_T2

10. RELATED PARTY RECEIVABLES - TRADE (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Total	'	$413,061
Wendeng Huahai Chemical Co., Ltd.	'	'
Total	'	$413,061

11_OTHER_ASSETS_Details

11. OTHER ASSETS (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Total	'	$21,956
Department of Extra budgetary Fund, Wendeng	'	'
Total	'	$21,956

12_ACCOUNTS_PAYABLE_AND_ACCRUE2

12. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Accounts Payable And Accrued Liabilities Details	'	'
Accounts payable	$3,688,838	$3,689,065
Total accounts payable	3,688,838	3,689,065
Accrued liabilities:	'	'
Billings in excess of cost and earned income	172,200	257,500
Reserve for estimated losses on uncompleted contracts	13,602	121,442
Other accrued liabilities	380,968	300,079
Total accrued liabilities	$566,770	$679,021

13_LOANS_PAYABLE_Details

13. LOANS PAYABLE (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Loans Payable Details	'	'
Loans payable	$17,000	'
Total	$17,000	'

14_RELATED_PARTY_PAYABLES_Deta

14. RELATED PARTY PAYABLES (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Related Party Payables Details	'	'
Advances from minority shareholder of noncontrolling interest (Wendeng)	$6,416,457	$5,488,840
Purchase consideration due minority shareholder of noncontrolling interest (Baokai)	88,647	163,647
Total	$6,505,104	$5,652,487

15_INCOME_TAXES_Details_Narrat

15. INCOME TAXES (Details Narrative) (USD $)	9 Months Ended
	Sep. 30, 2013
Income Taxes Details Narrative	'
Net operating loss carryforwards	$7,300,000
Net operating loss carryforwards, expiration period	'
	various dates through 2032.

16_DEBT_Details

16. DEBT (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Debt Details	'	'
9% Unsecured, convertible debenture	$350,000	$150,000
Less: Current portion	'	'
Long term debt	$350,000	$150,000

16_DEBT_Details_1

16. DEBT (Details 1) (USD $)	9 Months Ended
	Sep. 30, 2013
Face Value	$350,000
Convertible Debt [Member]	'
Issue Date	15-Oct-11
Interest Rate	9.00%
Face Value	100,000
Maturity Date	15-Oct-14
Conversion Rate of Face Value to Common Shares	$0.13
Convertible Debt B [Member]	'
Issue Date	16-Nov-12
Interest Rate	9.00%
Face Value	50,000
Maturity Date	16-Nov-15
Conversion Rate of Face Value to Common Shares	$0.20
Convertible Debt C [Member]	'
Issue Date	13-Feb-13
Interest Rate	9.00%
Face Value	50,000
Maturity Date	13-Feb-16
Conversion Rate of Face Value to Common Shares	$0.20
Convertible Debt D [Member]	'
Issue Date	1-Aug-13
Interest Rate	9.00%
Face Value	100,000
Maturity Date	1-Aug-16
Conversion Rate of Face Value to Common Shares	$0.20
Convertible Debt E [Member]	'
Issue Date	25-Sep-13
Interest Rate	9.00%
Face Value	$50,000
Maturity Date	25-Sep-16
Conversion Rate of Face Value to Common Shares	$0.20

17_STOCKHOLDERS_EQUITY_Details

17. STOCKHOLDERS' EQUITY (Details) (Warrant [Member], USD $)	9 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
Warrant [Member]	'	'
Shares outstanding	466,750	562,750
Warrants issued	235,250	'
Warrants exercised	'	'
Warrants forfeited	-331,250	'
Warrants outstanding weighted average exercise price	$4	$4
Warrants issued weighted average exercise price	$4	'
Warrants exercised weighted average exercise price	'	'
Warrants forfeited weighted average exercise price	'	'
Warrants outstanding remaining contractual life	'4 months 17 days	'8 months 16 days
Warrants issued remaining contractual life	'7 months 24 days	'

17_STOCKHOLDERS_EQUITY_Details1

17. STOCKHOLDERS' EQUITY (Details 1)	9 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
Expected dividend yield	0.00%	0.00%
Expected life (in years)	'1 year	'1 year
Minimum [Member]	'	'
Risk-free interest rate	0.11%	0.16%
Expected volatility	105.47%	111.94%
Maximum [Member]	'	'
Risk-free interest rate	0.15%	0.21%
Expected volatility	145.28%	152.31%

17_STOCKHOLDERS_EQUITY_Details2

17. STOCKHOLDERS' EQUITY (Details Narrative) (USD $)	9 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
Preferred stock authorized	12,500,000	12,500,000
Preferred stock par value	$0.00	$0.00
Preferred stock issued	0	0
Preferred stock outstanding	0	0
Common stock authorized	37,500,000	37,500,000
Common stock par value	$0.00	$0.00
Common stock issued	16,328,771	16,080,815
Common stock outstanding	16,328,771	16,080,815
Common stock issued in exchange for services	8,620	'
Common stock issued in exchange for services value	$45,052	'
Common stock proceeds	891,000	'
Warrant [Member]	'	'
Common stock issued	222,750	'
Shares outstanding remaining contractual life	'4 months 17 days	'8 months 16 days
Common stock purchase warrants	235,250	'
Three Independent Directors [Member]	'	'
Common stock issued in exchange for services	11,322	'
Common stock issued in exchange for services value	60,000	'
Attendees of Financing Events [Member]	'	'
Common stock issued in exchange for services	5,264	'
Common stock issued in exchange for services value	$27,716	'

19_SEGMENT_INFORMATION_Details

19. SEGMENT INFORMATION (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Sales	$291,075	$225,697	$793,704	$1,259,914
Cost of goods sold	270,263	217,531	767,588	1,206,075
Gross margin	20,812	8,166	26,116	53,839
Operating expenses	922,564	855,064	2,721,633	2,573,189
Other income (expense)	-7,902	-9,074	-17,495	-15,053
Provision for income taxes	-94,742	-101,553	-286,566	-383,071
Net income (loss)	-814,912	-754,419	-2,426,446	-2,151,332
Baokai [Member]	'	'	'	'
Sales	184	32,250	54,101	794,261
Cost of goods sold	180	31,599	53,019	778,370
Gross margin	4	651	1,082	15,891
Operating expenses	36,040	43,260	4,974	154,096
Other income (expense)	'	'	'	'
Provision for income taxes	-9,009	-10,652	-973	-34,551
Net income (loss)	-27,027	-31,957	-2,919	-103,654
Wendeng [Member]	'	'	'	'
Sales	257,180	133,838	412,893	406,044
Cost of goods sold	246,482	126,323	450,206	368,096
Gross margin	10,698	7,515	-37,313	37,948
Operating expenses	353,629	371,117	1,105,060	1,432,026
Other income (expense)	'	'	'	'
Provision for income taxes	-85,733	-90,901	-285,593	-348,520
Net income (loss)	-257,198	-272,701	-856,780	-1,045,558
ORC [Member]	'	'	'	'
Sales	22,808	59,609	237,698	59,609
Cost of goods sold	14,878	59,609	212,018	59,609
Gross margin	7,930	'	25,680	'
Operating expenses	46,353	3,532	109,531	3,532
Other income (expense)	47	'	163	'
Provision for income taxes	'	'	'	'
Net income (loss)	-38,376	-3,532	-83,688	-3,532
LED [Member]	'	'	'	'
Sales	10,903	'	89,012	'
Cost of goods sold	8,723	'	52,345	'
Gross margin	2,180	'	36,667	'
Operating expenses	165,971	34,119	359,765	34,119
Other income (expense)	1	'	1	'
Provision for income taxes	'	'	'	'
Net income (loss)	-163,790	-34,119	-323,097	-34,119
Corporate [Member]	'	'	'	'
Sales	'	'	'	'
Cost of goods sold	'	'	'	'
Gross margin	'	'	'	'
Operating expenses	320,571	403,036	1,142,303	949,416
Other income (expense)	-7,902	-9,074	-17,659	-15,053
Provision for income taxes	'	'	'	'
Net income (loss)	($328,521)	($412,110)	($1,159,962)	($964,469)

19_SEGMENT_INFORMATION_Details1

19. SEGMENT INFORMATION (Details 1) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Total assets	$19,620,748	$20,513,049
Baokai [Member]	'	'
Total assets	476,390	1,841,600
Wendeng [Member]	'	'
Total assets	14,874,265	14,070,312
ORC [Member]	'	'
Total assets	3,465,612	3,370,300
LED [Member]	'	'
Total assets	666,069	769,056
CorporateMember	'	'
Total assets	$138,412	$461,781

19_SEGMENT_INFORMATION_Details2

19. SEGMENT INFORMATION (Details 2) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Goodwill	$1,342,834	$1,342,834
Intangible assets	4,268,649	4,862,408
Property, plant and equipment	8,809,918	7,547,128
Baokai [Member]	'	'
Goodwill	'	'
Intangible assets	'	'
Property, plant and equipment	'	'
Wendeng [Member]	'	'
Goodwill	'	'
Intangible assets	2,193,374	2,590,983
Property, plant and equipment	8,809,918	7,547,128
ORC [Member]	'	'
Goodwill	1,342,834	1,342,834
Intangible assets	1,464,275	1,543,425
Property, plant and equipment	'	'
LED [Member]	'	'
Goodwill	'	'
Intangible assets	611,000	728,000
Property, plant and equipment	'	'
CorporateMember	'	'
Goodwill	'	'
Intangible assets	'	'
Property, plant and equipment	'	'

19_SEGMENT_INFORMATION_Details3

19. SEGMENT INFORMATION (Details Narrative) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Depreciation expense	$173,137	$166,619	$515,898	$496,916
Wendeng [Member]	'	'	'	'
Amortization expense	147,565	'	439,703	'
Depreciation expense	173,137	'	515,898	'
Capital expenditures	'	'	1,639,088	'
ORC [Member]	'	'	'	'
Amortization expense	26,383	'	79,150	'
LED [Member]	'	'	'	'
Amortization expense	$39,000	'	$117,000	'

20_DEFINED_CONTRIBUTION_PLAN_D

20. DEFINED CONTRIBUTION PLAN (Details Narrative) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Compensation and Retirement Disclosure [Abstract]	'	'	'	'
Contribution rate	'	'	28.00%	'
Contribution amount	$6,096	$4,582	$23,151	$16,292