ForceField Energy (FNRG) 10-Q 19 Aug 14 2014 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Jun. 30, 2014	Aug. 11, 2014
Document And Entity Information	'	'
Entity Registrant Name	'ForceField Energy Inc.	'
Entity Central Index Key	'0001407268	'
Document Type	'10-Q	'
Document Period End Date	30-Jun-14	'
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	'	16,241,230
Document Fiscal Period Focus	'Q2	'
Document Fiscal Year Focus	'2014	'

Consolidated_Balance_Sheets_Un

Consolidated Balance Sheets (Unaudited) (USD $)	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2014	Dec. 31, 2013
	Class A	Class A	Class B	Class B	Successor	Predecessor
Current assets:	'	'	'	'	'	'
Cash and cash equivalents	'	'	'	'	$225,005	$339,011
Accounts receivable, net	'	'	'	'	2,203,875	2,955,758
Inventory, net	'	'	'	'	756,712	212,789
Prepaid expenses and other current assets	'	'	'	'	209,763	73,611
Deferred tax assets, net	'	'	'	'	91,654	91,654
Total current assets	'	'	'	'	3,487,009	3,672,823
Accounts receivable, net -- noncurrent	'	'	'	'	0	4,921
Property and equipment, net	'	'	'	'	32,900	11,636
Goodwill	'	'	'	'	5,722,804	0
Intangible assets, net	'	'	'	'	1,879,125	0
Deferred tax assets, net -- noncurrent	'	'	'	'	766,137	766,137
Other assets	'	'	'	'	94,793	0
Total assets	'	'	'	'	11,982,768	4,455,517
Current liabilities:	'	'	'	'	'	'
Accounts payable	'	'	'	'	1,228,115	713,824
Accrued liabilities	'	'	'	'	606,551	281,013
Convertible debentures, net - current	'	'	'	'	100,000	0
Purchase consideration payable — working capital adjustment	'	'	'	'	1,062,303	0
Senior, secured promissory notes	'	'	'	'	1,000,000	0
Related party payables	'	'	'	'	75,000	0
Income taxes payable	'	'	'	'	33,975	9,018
Total current liabilities	'	'	'	'	4,105,944	1,003,855
Convertible debentures, net of loan discounts	'	'	'	'	1,987,299	0
Contingent purchase consideration	'	'	'	'	2,000,000	0
Mandatorily redeemable preferred stock	'	'	'	'	0	1,209,891
Deferred tax liabilities, net - non-current	'	'	'	'	418,404	0
Other noncurrent liabilities	'	'	'	'	45,355	0
Total liabilities	'	'	'	'	8,557,002	2,213,746
Commitments and contingencies	'	'	'	'	'	'
ForceField Energy Inc. stockholders' equity:	'	'	'	'	'	'
Preferred stock, $0.001 par value. 12,500,000 shares authorized; zero shares issued and outstanding	'	'	'	'	0	0
Common stock, $0.001 par value. 37,500,000 shares authorized; 17,558,169 and 17,033,531 shares December 31, 2013, respectively; Common stock, Class B, $0.001 par value. 500,000 shares authorized; 303,030 shares issued and outstanding as of December 31, 2013; Common stock, Class A, $0.001 par value. 1,500,000 shares authorized; 949,373 shares issued and outstanding as of December 31, 2013	0	949	0	303	17,558	0
Common stock held in treasury, at cost, 1,462,097 shares held at June 30, 2014	'	'	'	'	-1,166,071	0
Additional paid-in capital	'	'	'	'	19,511,005	791,837
Accumulated earnings (deficit)	'	'	'	'	-15,030,567	1,448,682
Accumulated other comprehensive income	'	'	'	'	12,448	0
Total ForceField Energy Inc. stockholders' equity	'	'	'	'	3,344,373	2,241,771
Noncontrolling interests	'	'	'	'	81,393	0
Total equity	'	'	'	'	3,425,766	2,241,771
Total liabilities and equity	'	'	'	'	$11,982,768	$4,455,517

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (Unaudited) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Class A	'	'
Equity:	'	'
Common stock, par value	$0.00	$0.00
Common stock, authorized shares	1,500,000	1,500,000
Common stock, issued shares	'	949,373
Common stock, outstanding shares	'	949,373
Class B	'	'
Equity:	'	'
Common stock, par value	$0.00	$0.00
Common stock, authorized shares	500,000	500,000
Common stock, issued shares	'	303,030
Common stock, outstanding shares	'	303,030
Successor	'	'
Equity:	'	'
Preferred stock, par value	$0.00	'
Preferred stock, authorized shares	12,500,000	'
Preferred stock, issued shares	0	'
Preferred stock, outstanding shares	0	'
Common stock, par value	$0.00	'
Common stock, authorized shares	37,500,000	'
Common stock, issued shares	17,558,169	'
Common stock, outstanding shares	17,558,169	'
Treasury stock held at cost	1,462,097	'
Predecessor	'	'
Equity:	'	'
Preferred stock, par value	'	$0.00
Preferred stock, authorized shares	'	12,500,000
Preferred stock, issued shares	'	0
Preferred stock, outstanding shares	'	0
Common stock, par value	'	$0.00
Common stock, authorized shares	'	37,500,000

Consolidated_Statements_of_Ope

Consolidated Statements of Operations and Comprehensive Loss (Unaudited) (USD $)	1 Months Ended	3 Months Ended	4 Months Ended	6 Months Ended	2 Months Ended
	Apr. 25, 2014	Jun. 30, 2013	Apr. 25, 2014	Jun. 30, 2013	Jun. 30, 2014
	Predecessor	Predecessor	Predecessor	Predecessor	Successor
Sales	$300,209	$829,321	$1,604,369	$3,099,803	$992,941
Cost of goods sold	254,612	566,656	1,130,248	1,714,334	723,448
Gross margin	45,597	262,665	474,121	1,385,469	269,493
Operating expenses:	'	'	'	'	'
Depreciation and amortization	813	2,529	3,334	5,078	46,155
Selling and marketing	38,656	115,036	193,148	280,828	120,101
General and administrative	135,547	345,899	486,970	740,187	647,545
Professional fees	37,072	18,000	37,317	19,865	313,232
Total operating expenses	212,088	481,464	720,769	1,045,958	1,127,033
Income (loss) from operations	-166,491	-218,799	-246,648	339,511	-857,540
Other income (expense)	'	'	'	'	'
Interest expense, net	510	1,216	2,182	2,326	-61,375
Total other income (expense)	510	1,216	2,182	2,326	-61,375
Income (loss) before income taxes	-165,981	-217,583	-244,466	341,837	-918,915
Provision for income taxes (benefit)	0	-136,824	800	134,134	0
Net income (loss)	-165,981	-80,759	-245,266	207,703	-918,915
Less: Accretion of preferred stock	6,856	33,846	31,054	92,455	0
Less: Net income (loss) attributable to noncontrolling interests	0	0	0	0	-16,619
Net loss attributable to ForceField Energy Inc. common shareholders	-172,837	-114,605	-276,320	115,248	-902,296
Basic and diluted loss per share attributable to ForceField Energy Inc. common stockholders	($0.14)	($0.09)	($0.22)	$0.09	($0.06)
Weighted-average number of common shares outstanding:	'	'	'	'	'
Basic and diluted	1,252,403	1,252,403	1,252,403	1,252,403	16,071,282
Comprehensive loss:	'	'	'	'	'
Net income (loss)	-165,981	-80,759	-245,266	207,703	-918,915
Foreign currency translation adjustment	0	0	0	0	-7,850
Comprehensive income (loss)	-165,981	-80,759	-245,266	207,703	-926,765
Comprehensive loss attributable to noncontrolling interests	0	0	0	0	-16,619
Comprehensive income (loss) attributable to ForceField Energy Inc. common stockholders	($165,981)	($80,759)	($245,266)	$207,703	($910,146)

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (Unaudited) (USD $)	2 Months Ended	4 Months Ended	6 Months Ended
	Jun. 30, 2014	Apr. 25, 2014	Jun. 30, 2013
	Successor	Predecessor	Predecessor
Cash flows from operating activities:	'	'	'
Net income (loss)	($918,915)	($245,266)	$207,703
Adjustments to reconcile net income (loss) to cash used in operating activities:	'	'	'
Depreciation and amortization	46,155	3,334	5,078
Amortization of debt discount	17,838	0	0
Provision for doubtful accounts	6,430	-32,967	-125,138
Common stock issued in exchange for services	10,680	0	0
Changes in operating assets and liabililites:	'	'	'
Accounts receivable	-114,815	1,285,233	3,877,864
Inventory	-354,994	9,307	71,264
Prepaid expenses and other current assets	105,914	-51,216	-33,813
Other assets	5,921	0	0
Accounts payable	520,623	-487,915	-575,164
Accrued liabilities	-297,536	-120,270	-457,963
Income taxes payable and other noncurrent liabilities	4,097	-5,571	-3,621
Net cash provided by (used in) operating activities	-968,602	354,669	2,966,210
Cash flows from investing activities:	'	'	'
Cash consideration for acquisition of business, net of cash acquired	-2,359,313	0	0
Purchase of fixed assets	-838	-2,768	-3,688
Net cash provided by (used in) investing activities	-2,360,151	-2,768	-3,688
Cash flows from financing activities:	'	'	'
Proceeds from issuance of common stock, net of issuance costs	135,000	0	0
Proceeds from loans payable	75,000	0	0
Dividend and redemption payments on preferred stock	0	-283,000	-2,050,000
Net cash provided by (used in) financing activities	210,000	-283,000	-2,050,000
Effect of exchange rates on cash and cash equivalents	-1,917	0	0
Net increase (decrease) in cash and cash equivalents	-3,120,670	68,901	912,522
Cash and cash equivalents at beginning of period	3,345,675	339,011	216,729
Cash and cash equivalents at end of period	225,005	407,912	1,129,251
Supplemental disclosure of cash flow information:	'	'	'
Cash paid for interest	14,597	2,187	104
Cash paid for income taxes	'	6,371	351,069
Supplemental disclosure of non-cash investing and financing activities:	'	'	'
Common stock issued related to acquisition of business	1,656,106	0	0
Debt issued related to acquisition of business	1,000,000	0	0
Working capital adjustment payable related to acquisition of business	1,329,528	0	0
Contingent purchase consideration	2,000,000	0	0
Accretion of preferred stock	$0	$31,054	$92,455

Statements_of_Changes_in_Stock

Statements of Changes in Stockholders' Equity (Predecessor) and (Successor) (USD $)

Preferred Stock

Common Stock

Treasury Stock

Additional Paid-In Capital

Additional Paid-In Capital

Retained Earnings

Retained Earnings

Accumulated Other Comprehensive Income / Loss

Total Stockholder's Equity

Noncontrolling Interest

Total Equity

Total Equity

Common Class A

Common Class B

Successor

Successor

Successor

Successor

Predecessor

Successor

Predecessor

Successor

Successor

Successor

Successor

Predecessor

Predecessor

Predecessor

Beginning Balance - Amount at Dec. 31, 2013

'

'

'

'

$791,837

'

$1,448,682

'

'

'

'

$2,241,771

$949

$303

Beginning Balance - Shares at Dec. 31, 2013

'

'

'

'

'

'

'

'

'

'

'

'

949,373

303,030

Accretion of preferred stock

'

'

'

'

'

'

-31,054

'

'

'

'

-31,054

'

'

Net loss

'

'

'

'

'

'

-245,266

'

'

'

'

-245,266

'

'

Ending Balance, Amount at Apr. 25, 2014

'

17,234

-1,166,071

17,709,543

791,837

-14,128,271

1,172,362

20,298

2,452,733

98,012

2,550,745

1,965,451

949

303

Ending Balance, Shares at Apr. 25, 2014

'

17,234,418

'

'

'

'

'

'

'

'

'

'

949,373

303,030

Change in foreign currency translation

'

'

'

'

'

'

'

-7,850

-7,850

'

-7,850

'

'

'

Issuance of common stock in connection with sales made under private offerings, Shares

'

32,222

'

'

'

'

'

'

'

'

'

'

'

'

Issuance of common stock in connection with sales made under private offerings, Amount

'

32

'

149,968

'

'

'

'

150,000

'

150,000

'

'

'

Cost of common stock issuances in connection with sales made under private offerings

'

'

'

-15,000

'

'

'

'

-15,000

'

-15,000

'

'

'

Issuance of common stock in exchange for consulting, professional and other services, Shares

'

2,000

'

'

'

'

'

'

'

'

'

'

'

'

Issuance of common stock in exchange for consulting, professional and other services, Amount

'

2

'

10,678

'

'

'

'

10,680

'

10,680

'

'

'

Issuance of common stock in connection with the acquisition of a business, Shares

'

289,529

'

'

'

'

'

'

'

'

'

'

'

'

Issuance of common stock in connection with the acquisition of a business

'

290

'

1,655,816

'

'

'

'

1,656,106

'

1,656,106

'

'

'

Net loss

'

'

'

'

'

-902,296

'

'

-902,296

-16,619

-918,915

'

'

'

Ending Balance, Amount at Jun. 30, 2014

'

$17,558

($1,166,071)

$19,511,005

'

($15,030,567)

'

$12,448

$3,344,373

$81,393

$3,425,766

'

'

'

Ending Balance, Shares at Jun. 30, 2014

'

17,558,169

'

'

'

'

'

'

'

'

'

'

'

'

1_NATURE_OF_OPERATIONS

1. NATURE OF OPERATIONS	6 Months Ended
	Jun. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
NATURE OF OPERATIONS	'
	ForceField Energy Inc. (“ForceField” or the “Company”) and its subsidiaries collectively form an international organization that offers products and solutions which promote improved energy efficiency and sustainable energy technology. ForceField is a distributor for various light emitting diode (“LED”) and energy efficient lighting product manufacturers. Through its wholly-owned subsidiaries 17th Street ALD Management Corp (“American Lighting” or “ALD”), based in San Diego, California, and ForceField Energy SA (“FFE SA”), based in San Jose, Costa Rica, the Company has completed commercial lighting installations for varying organizations and facilities spanning numerous industries. Furthermore, through its 50.3% owned subsidiary TransPacific Energy, Inc. (“TPE”), based in Carlsbad, California, the Company is a licensee of renewable energy technology that utilizes modular recovery systems to convert waste heat generated from manufacturing and other sources into clean electricity.

2_SUMMARY_OF_SIGNIFICANT_ACCOU

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2014
Summary Of Significant Accounting Policies	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	Acquisition of American Lighting
	On April 25, 2014, the Company acquired American Lighting, a leading energy-efficient, commercial lighting specialist based, in San Diego, California (see Note 6 – Business Combinations).
	Predecessor and Successor Reporting
	The ALD transaction was accounted for under purchase accounting. ALD is deemed the Predecessor and ForceField is the Successor for the purpose of financial reporting under the rules of the Securities and Exchange Commission (“SEC”). The assets and liabilities of ALD were provisionally recorded at their respective fair values as of the acquisition date. Fair value adjustments related to the transaction have been reflected in the books of ForceField, resulting in assets and liabilities of the Company being recorded at fair value at April 25, 2014. Therefore the Company’s financial information prior to the transaction is not comparable to its financial information subsequent to the transaction.
	As a result of the impact of pushdown accounting, the financial statements and certain note presentations separate the Company’s presentations into two distinct periods, the period before the consummation of the transaction (labeled “Predecessor”) and the period after that date (labeled “Successor”), to indicate the application of a different basis of accounting between the periods presented.
	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 (“US 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 (“SSE HK”), ForceField Energy USA Inc. (“FFE USA”), FFE SA, and American Lighting.; and its 50.3% owned subsidiary TPE. Predecessor balances and results of operations for the current year period were effective through April 30, 2014 as the impact of transactions from April 26, 2014 through April 30, 2014 were not material. All intercompany accounts and transactions are 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 SEC. Certain information and disclosures normally included in financial statements prepared in accordance with US 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 consolidated financial statements at December 31, 2013 as presented in the Company’s Annual Report on Form 10-K filed on April 15, 2014 with the Securities and Exchange Commission and with the audited financial statements for American Lighting as of December 31, 2013 as presented in Exhibit 99.1 on the Company’s Form 8-K/A filed on July 11, 2014 with the Securities and Exchange Commission.
	Use of Estimates
	The preparation of consolidated financial statements in conformity with US GAAP 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 the allowance for doubtful accounts, the useful lives and impairment for property, plant and equipment, goodwill and acquired intangible assets, write-down in value of inventory and deferred income taxes. 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.
	Revenue recognition
	The Company recognizes revenue from both direct customer sales and rebates from utility companies.  Revenue is recognized once the Company has established that (i) there is evidence of an arrangement; (ii) delivery has occurred and the performance obligation is substantially complete; (iii) the fee is fixed or determinable; and (iv) collection is probable, which typically occurs at the completion of each energy-efficient lighting retrofit. The Company also recognizes revenues on rebates from utilities upon completion of each energy-efficient lighting retrofit. Certain utility rebate revenue is subject to refund rights in case specified energy savings are not met. The Company assesses each retrofit subject to refund rights to determine if the projected energy savings are likely to be met. As of June 30, 2014 and December 31, 2013, there were no retrofit jobs subject to this refund right which were not expected to meet the specified energy savings.
	The utilities providing the retrofit rebate, at their discretion, can audit the Company's customer installations prior to payment. These audits often result in "sales adjustments" to the rebate, which are netted against revenues. In 2014 and 2013, a reserve for sales adjustments was recorded based on current year sales and historical adjustment amounts and are reflected in accounts receivable and revenue.
	Cash and cash equivalents
	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 consist of cash on deposit with banks and money market funds, the fair value of which approximates cost. The Company maintains its cash balances with a high-credit-quality financial institution. At times, such cash may be in excess of the Federal Deposit Insurance Corporation-insured limit of $250,000. The Company has not experienced any losses in such accounts, and management believes the Company is not exposed to any significant credit risk on its cash and cash equivalents.
	Accounts receivable
	Accounts receivable balances consist of amounts due from customers and are recorded net of allowances for doubtful accounts, a reserve for sales adjustments and deferred payment plan discounts.
	For amounts due from direct customers, the Company has a non-interest-bearing payment plan for accounts receivable under which customers make installment payments of equal amounts over predetermined terms, usually a two-year period. In accordance with Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") 310, Receivables, the Company estimates the present value of the payment plan for accounts receivable using imputed interest at the Company's borrowing rate at the end of the year (6.25% as of June 30, 2014 and December 31, 2013).
	The Company's long-term receivables are considered financing receivables. The credit quality of these customers is evaluated on an ongoing basis and the allowance for doubtful accounts is adjusted for any changes in assessed risk. During the successor period of April 26, 2014 through June 30, 2014, the Company recorded an increase of $6,430 in the provision and recorded $-0- in write-offs. During the predecessor period of January 1, 2014 through April 25, 2014, the Company recorded a decrease of $32,967in the provision and recorded $-0- in write-offs. During the six month predecessor period ended June 30, 2013, the Company recorded a decrease of $125,138 in the provision and recorded $-0- in write-offs.
	The difference between the present value and face value is recorded as unamortized discounts, which will be amortized over the term of the payment plan. The allowance for discounts on deferred payment plan accounts receivable was $5,580 and $12,016 as of June 30, 2014 and December 31, 2013, respectively. The Company recorded $2,219 of interest income from deferred payment plan accounts receivable during the successor period of April 26, 2014 through June 30, 2014. The Company recorded $4,217 of interest income from deferred payment plan accounts receivable during the predecessor period of January 1, 2014 through April 25, 2014. The Company recorded $6,436 of interest income from deferred payment plan accounts receivable during the six month predecessor period ended June 30, 2014.
	For rebate receivables from utilities, the Company typically is entitled to receive a portion of such amounts upon completion of the project, and the remaining portion after specified conditions are proven to have been met.
	Customer concentrations
	During the successor period of April 26, 2014 through June 30, 2014, the Company had one customer that accounted for 17.1% of revenues and another that accounted for 11.7% of accounts receivable. During the predecessor period of January 1, 2014 through April 25, 2014, the Company had one customer that accounted for 21.6% of revenues and another two customers that accounted for 25.1% of accounts receivable. For the six month predecessor period ended June 30, 2013, the Company had one customer that accounted for 35.1% of revenues and another that accounted for 23.1% of accounts receivable.
	Inventory
	Inventory consists of finished goods and is stated at the lower of cost or market value. Cost is determined on a first-in, first-out ("FIFO") basis. Inventory is reviewed periodically for slow-moving and obsolete items. The Company believes that no reserve for obsolete inventory is necessary as of June 30, 2014 and December 31, 2013.
	Property and equipment
	Property and equipment are stated at historical cost less accumulated depreciation. Upon retirement or sale, the cost of assets disposed of and the related accumulated depreciation are removed from the accounts, and any resulting gain or loss is credited or charged to income. Maintenance and minor replacements are charged to expense as incurred. The Company provides for depreciation using the straight-line method over the estimated useful lives of the assets as follows:
	Computers and equipment	3 years
	Furniture and fixtures	5 years
	Leasehold improvements	Lesser of economic life or lease term
	Impairment of long-lived assets
	In accordance with ASC 360, Property, Plant, and Equipment, if indicators of impairment exist, the Company assesses the recoverability of the affected long-lived assets by determining whether the carrying value of such assets can be recovered through the undiscounted future operating cash flows. If impairment is indicated, the Company measures the amount of such impairment by comparing the carrying value of the asset to the undiscounted cash flows associated with the use of the asset. The Company has not recognized any impairment losses for the periods ended June 30, 2014 and December 31, 2013.
	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. Annually on each December 31, 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.
	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 measurements
	Fair value is the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability.
	Authoritative literature provides a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement as follows:
	Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.
	Level 2 applies to assets or liabilities for which there are inputs other than quoted prices included within Level 1 that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.
	Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.
	The Company does not have any assets or liabilities that are required to be measured and recorded at fair value on a recurring basis.
	Reclassifications
	Certain prior year amounts have been reclassified to conform to the current period presentation. These reclassifications had no impact on net earnings and financial position.
	Recent accounting pronouncements
	The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new pronouncements that have been issued that might have a material impact on its financial position or results of operations.

3_ACCOUNTS_RECEIVABLE_NET

3. ACCOUNTS RECEIVABLE, NET	6 Months Ended
	Jun. 30, 2014
Accounts Receivable, Net [Abstract]	'
ACCOUNTS RECEIVABLE, NET	'
	The following table summarizes the composition of the Company’s accounts receivable, net at June 30, 2014 and December 31, 2013:
		Successor			Predecessor
		30-Jun-14			December 31,
					2013
	Accounts receivable	$	2,326,283		$	3,113,976
	Allowance for doubtful accounts		(122,408	)		(153,297	)
	Net accounts receivable		2,203,875			2,960,677
	Less: Noncurrent portion of accounts receivable, net		(—	)		(4,921	)
	Current portion of accounts receivable, net	$	2,203,875		$	2,955,758

4_INVENTORY

4. INVENTORY	6 Months Ended
	Jun. 30, 2014
Inventory Disclosure [Abstract]	'
INVENTORY	'
	The following table summarizes the composition of the Company’s inventory at June 30, 2014 and December 31, 2013:
		Successor		Predecessor
		30-Jun-14		December 31,
				2013
	Work in process	$	186,237	$	19,006
	Finished goods		570,475		193,783
	Total	$	756,712	$	212,789

5_PROPERTY_AND_EQUIPMENT

5. PROPERTY AND EQUIPMENT	6 Months Ended
	Jun. 30, 2014
Property, Plant and Equipment [Abstract]	'
PROPERTY AND EQUIPMENT	'
	Property and equipment at June 30, 2014 and December 31, 2013 were comprised of the following:
		Successor			Predecessor
		30-Jun-14			December 31,
					2013
	Computers and equipment	$	95,947		$	87,996
	Furniture and fixtures		45,049			25,780
	Leasehold improvements		47,370			46,685
	Total property and equipment, gross		188,366			160,461
	Less: Accumulated depreciation		(155,466	)		(148,825	)
	Total property and equipment, net	$	32,900		$	11,636
	The Company recorded depreciation expense of $2,566 during the successor period of April 26, 2014 through June 30, 2014 and $3,334 during the predecessor period of January 1, 2014 through April 25, 2014. For the six month predecessor period ended June 30, 2013, the Company recorded depreciation expense of $5,078.
	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.

6_BUSINESS_COMBINATIONS

6. BUSINESS COMBINATIONS	6 Months Ended
	Jun. 30, 2014
Business Combinations [Abstract]	'
BUSINESS COMBINATIONS	'
	Acquisition of American Lighting
	On April 25, 2014, the Company completed the acquisition of American Lighting. Based in San Diego, California, American Lighting is a leading energy-efficient, commercial lighting specialist with over 20,000 installed customers and standing relationships with many California utilities. Under the terms of the purchase agreement, ForceField paid $2.5 million in cash, issued $1.5 million of its restricted common stock and $1.0 million in 5% senior secured notes in return for all of the outstanding equity of ALD; or total purchase consideration of  approximately $5,000,000. The 289,529 restricted shares of ForceField Energy’s common stock issued are subject to an initial twelve month lock-up period and are then released in equal monthly installments over the following six months.
	The sellers are also entitled to post- closing payments to excess working capital on ALD’s closing balance sheet of up to $1,200,000 in cash collected from accounts receivables carried on ALD’s balance sheet, as of the closing date, subject to certain adjustment, are due and payable from time to time on and after the closing date upon collection of such receivables. Pursuant to the terms of the closing agreement between the seller and the Company, determination of the final amounts due to the sellers is subject to final reconciliation of ALD balance sheet due to be submitted to the seller no later than August 23, 2014. At the closing date, the post-closing working capital adjustment amounted to $1,329,528.
	Additionally, the former American Lighting equity holders will have the opportunity for contingent, earn-out payments of up to $2.0 million if certain increased ALD revenue and EBITDA thresholds over the three-year period post-closing, are achieved. The earn-out payments, if made, shall be equally allocated between cash and restricted common stock.
	Fair Value of Consideration Transferred and Recording of Assets Acquired
	The following table summarizes the acquisition date fair value of the consideration paid, identifiable assets acquired, and liabilities assumed including an amount for goodwill:
	Consideration:
	Cash and cash equivalents	$	2,500,000
	Common stock, 289,529 shares of ForceField common stock		1,656,106
	Senior, secured promissory notes		1,000,000
	Working capital adjustment payable to sellers		1,329,528
	Contingent purchase consideration		2,000,000
	Fair value of total consideration	$	8,485,634
	Recognized amount of identifiable assets acquired and liabilities assumed:
	Financial assets:
	Cash and cash equivalents	$	407,912
	Trade receivables		1,708,411
	Inventory		203,483
	Other current assets		126,195
	Property and equipment		11,071
	Deferred tax assets		857,791
	Financial liabilities:		(322,183	)
	Accounts payable and accrued liabilities
	Total identifiable net assets		2,992,680
	Goodwill		5,492,954
		$	8,485,634
	The contingent consideration and purchase consideration, allocated entirely to goodwill, are considered preliminary and subject to change upon the completion of a valuation analysis to be performed by the Company's management by December 31, 2014. The final valuation may identify certain intangible assets that could reduce the amount of recorded goodwill.
	Acquisition of Catalyst LED’s LLC
	On February 2, 2014, the Company completed a purchase of assets for consideration of $200,000 in cash and 5,000 shares of ForceField common stock valued at $5.97 per share for a total of $29,850 in common stock from Idaho-based Catalyst LED’s LLC (“Catalyst”), a provider of customized LED lighting products and solutions, and an authorized vendor for a number of leading companies. In connection with acquisition of Catalyst’s assets, the Company also entered into an employment agreement with the owner of Catalyst, under which agreement, he may achieve commission payments if certain milestones are attained. The transaction was considered as an acquisition of a business and accordingly the acquisition method of accounting has been applied.
	Fair Value of Consideration Transferred and Recording of Assets Acquired
	The following table summarizes the acquisition date fair value of the consideration paid, identifiable assets acquired, and liabilities assumed including an amount for goodwill:
	Consideration:
	Cash and cash equivalents	$	200,000
	Common stock, 5,000 shares of ForceField common stock		29,850
	Fair value of total consideration	$	229,850
	Recognized amount of identifiable assets acquired and liabilities assumed:
	Total identifiable net assets		—
	Goodwill		229,850
	The purchase consideration, allocated entirely to goodwill, is considered preliminary and subject to change upon the completion of a valuation analysis to be performed by the Company's management by December 31, 2014. The final valuation may identify certain intangible assets that could reduce the amount of recorded goodwill.

7_GOODWILL_AND_INTANGIBLE_ASSE

7. GOODWILL AND INTANGIBLE ASSETS, NET	6 Months Ended
	Jun. 30, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
GOODWILL AND INTANGIBLE ASSETS, NET	'
	The following table summarizes the composition of the Company’s goodwill at June 30, 2014
			30-Jun-14
	Goodwill – American Lighting		$	5,492,954
	Goodwill – Catalyst LED’s			229,850
	Total		$	5,722,804
	The following table summarizes the composition of the Company’s intangible assets at June 30, 2014:
			30-Jun-14
		Amortization		Gross					Net
		Period		Carrying		Accumulated			Book
		(Years)		Amount		Amortization			Value
	Intangible assets subject to amortization:
	Exclusive distribution rights	5		$	780,000	$	(286,000	)	$	494,000
	Technology	15			1,583,000		(197,875	)		1,385,125
	Total			$	2,363,000	$	(483,875	)	$	1,879,125
	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.
	The Company recorded amortization expense for intangible assets subject to amortization of $43,589 during the successor period of April 26, 2014 through June 30, 2014. No amortization expense was recorded during the predecessor periods in 2014 and 2013.

8_INCOME_TAXES

8. INCOME TAXES	6 Months Ended
	Jun. 30, 2014
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	As of June 30, 2014, the significant components of deferred tax assets include temporary differences in intangible assets, bad debt allowance and accrued vacation.
	As of June 30, 2014, the Company had federal, state and foreign net operating loss carryforwards aggregating approximately $9.6 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 2033. The federal and state net operating loss carryforwards expire at various dates through 2033.
	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 2010 through 2013. 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 has made its assessment of the level of tax authority for each tax position (including the potential application of interest and penalties) based on the technical merits, and has measured the unrecognized tax benefits associated with the tax positions. As of June 30, 2014 and December 31, 2013, the Company had unrecognized tax benefits of $34,895 and nil, respectively, that mainly related to state and city tax. The unrecognized tax benefit is recorded as non-current liabilities because the related payment is not anticipated within one year of the balance sheet date.

9_DEBT

9. DEBT	6 Months Ended
	Jun. 30, 2014
Debt Disclosure [Abstract]	'
DEBT	'
	Convertible Debentures
	The following table summarizes the composition of the Company’s convertible debentures at June 30, 2014:
		June 30,
		2014
	7% Convertible debentures	$	200,000
	9% Convertible debentures		2,150,000
	Less: Loan discounts		(262,701	)
	Convertible debentures, net of loan discounts		2,087,299
	Less: Current portion of convertible debentures, net		100,000
	Noncurrent portion of convertible debentures, net	$	1,987,299
	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 semi-annually in cash for a three year with a fixed conversion of $8.00 per share, or 12,500 of the Company's common stock.
	On November 16, 2012, the Company completed the private placement of an unsecured, convertible debenture in the amount of $50,000.  The debenture carries an interest rate of 9% per annum, payable semiannually in cash, 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.
	During 2013, the Company completed the private placement of seven unsecured, convertible debentures for gross proceeds of $1,750,000 with six different investors. These debentures carry an interest rate of 9% per annum, payable semiannually in cash, for a three-year term with a fixed conversion price of $5.00 per share, or 350,000 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 291,667 shares of the Company’s common stock if converted during the second or third year following issuance.
	Additionally in 2013, the Company completed the private placement of three unsecured, convertible debentures for gross proceeds of $150,000 with three different investors. These debentures carry an interest rate of 7% per annum, payable semiannually in cash, for a three-year term with a fixed conversion price of $7.00 per share, or 21,429 shares of the Company’s common stock if converted within the first year of issuance or a fixed conversion price of $9.00 per share, or 16,667 shares of the Company’s common stock if converted during the second or third year following issuance.
	On January 13, 2014 and February 11, 2014, the Company completed the private placement of two unsecured, convertible debentures for gross proceeds of $300,000. The first debenture totaled $50,000 and carries an interest rate of 7% per annum, payable semiannually in cash, for a three-year term with a fixed conversion price of $7.00 per share, or 7,143 shares of the Company’s common stock if converted within the first year of issuance or a fixed conversion price of $9.00 per share, or 5,556 shares of the Company’s common stock if converted during the second or third year following issuance. The second debenture totaled $250,000 and carries an interest rate of 9% per annum, payable semiannually in cash, for a three-year term with a fixed conversion price of $5.00 per share, or 50,000 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 41,667 shares of the Company’s common stock if converted during the second or third year following issuance.
	The convertible debentures were analyzed at issuance for a beneficial conversion feature and the Company concluded that a beneficial conversion feature exists. The beneficial conversion feature was measured using the commitment-date stock price and was determined to be $321,090. This amount was recorded as a debt discount and is amortized to interest expense over the term of the convertible debentures. The debt discount related to beneficial conversion feature was $262,701 as of June 30, 2014. The related amortization expense totaled $17,838 for the two month successor period ended June 30, 2014. The Company also analyzed the convertible debentures for derivative accounting consideration and determined that derivative accounting was not applicable.
	Related Party Loan
	On June 10, 2014, the ForceField’s Executive Chairman loaned the Company $75,000 on an undefined term and on an interest free basis.

10_MANDATORILY_REDEEMABLE_NONC

10. MANDATORILY REDEEMABLE NON-CONVERTIBLE CUMMULATIVE PREFERRED STOCK	6 Months Ended
	Jun. 30, 2014
Notes to Financial Statements	'
10. MANDATORILY REDEEMABLE NON-CONVERTIBLE CUMMULATIVE PREFERRED STOCK	'
	Prior to being acquired by the Company on April 25, 2014, ALD the predecessor company was authorized to issue 1,000,000 shares of mandatorily redeemable non-convertible cumulative preferred stock ("Preferred Stock"). During 2003, the Company issued 410,000 shares of Preferred Stock, of which 294,480 had been redeemed as of December 31, 2013.
	To following are descriptions of rights and privileges of the Preferred Stock:
	Dividend provisions
	Holders of Preferred Stock were entitled to receive cumulative, preferential dividends on outstanding shares at a rate of 8%, compounded on a quarterly basis until declared and paid. Such dividends were payable in preference to any dividends for common stock declared by the ALD Board of Directors. When the preferred stock dividends were not declared or paid, the 8% preferential dividend was accreted and added to the value of the Preferred Stock. During the year ended December 31, 2013, the Company accreted and paid/declared dividends of $139,436 and $278,605, respectively.
	Voting rights
	Preferred Stock carried no voting rights, except the stockholders had the right to vote for each share on matters of amending the Certificate of Incorporation regarding Preferred Stock rights or the issuance of additional in-parity or senior shares.
	Redemption feature
	The terms of the Preferred Stock required that the Company redeem, and the holders of the outstanding Preferred Stock shall sell to the Company, outstanding Preferred Stock for an amount per share equal to the Preferred Stock stated value plus any unpaid cumulative dividends earned. In the event that the Company has "Net Cash Flow" (an amount calculated as 56.25% of the Company's net income, after provision for income taxes at an assumed annual rate of 43.84%, plus depreciation, plus amortization, plus any negative change in working capital, less any positive change in working capital, and less capital expenditures), mandatory redemption on a pro rata basis must be made annually, within 90 days of the Company's fiscal year end (each, a "Mandatory Redemption Date"), until all of the shares of Preferred Stock issued and outstanding had been redeemed. During the years ended December 31, 2013 ALD redeemed shares with a total value of $1,944,582. Under the Preferred Stock terms, the redemption represented a liability of ALD.  At December 31, 2013 ALD has recorded a liability of $1,209,891.
	On April 25, 2014, concurrent with the closing of the ALD acquisition, all obligations related to the mandatorily redeemable non-convertible cumulative preferred stock were satisfied in full.

11_STOCKHOLDERS_EQUITY

11. STOCKHOLDERS' EQUITY	6 Months Ended
	Jun. 30, 2014
Equity [Abstract]	'
STOCKHOLDERS' EQUITY	'
	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 June 30, 2014 or December 31, 2013.
	Common Stock
	ForceField is authorized to issue 37,500,000 shares of common stock at a par value of $0.001 and had 17,558,169 shares of common stock, net of treasury shares issued and outstanding as of June 30, 2014.
	Common Stock Held in Treasury at Cost
	On February 19, 2014, the Company reacquired 1,462,097 shares of its common stock in the divestiture of the 60% equity investment in its former China based subsidiary, Wendeng He Xie Silicon Co., Ltd. The common stock is held in treasury by the Company.
	Common Stock Issued in Private Placements
	During the six month period ended June 30, 2014, the Company accepted subscription agreements from investors and issued 200,000 shares of its common stock and 200,000 stock purchase warrants, and issued an additional 16,500 shares of common stock from the exercise of stock purchase warrants for gross proceeds totaling $1,041,000. The cost of these issuances was $104,100.
	Common Stock Issued in Exchange for Services
	During the six month period ended June 30, 2014, the Company issued 525 shares of its common stock valued at $2,955 for promotional activities and 2,000 shares of its common stock valued at $10,680 for investor relations services. Additionally, the Company issued 6,432 shares of its common stock valued at $36,000 to its three independent directors in accordance with their board compensation agreements. Lastly, the Company issued 5,000 of its common stock valued at $26,300 to an employee as compensation. 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.
	Common Stock Issued in the Acquisition of a Business
	In connection with the acquisition of the assets of Catalyst LED's LLC in February 2014 the Company issued 5,000 shares of restricted common stock valued at $5.97 per share or $29,850 in value.
	In connection with the acquisition of the ALD in April 2014, the Company issued 289,529 shares of restricted common stock valued at $5.72 per share or $1,656,106 in value.
	Stock Purchase Warrants
	The following table reflects all outstanding and exercisable warrants at June 30, 2014. All stock warrants are exercisable for a period of one year from the date of issuance.
		Number of			Weighted Average		Average Remaining
		Warrants			Exercise Price		Contractual
		Outstanding					Life (Years)
	Balance, April 25, 2014		912,778		$	4.18		0.63
	Warrants issued		32,222			4.66		—
	Warrants exercised		(—	)	$	—		—
	Warrants expired		(25,000	)		4		—
	Balance June 30, 2014		920,000		$	4.19		0.48
	The remaining contractual life of the warrants outstanding as of June 30, 2014 ranges from 0.07 to 1.00 years.

12_COMMITMENTS_AND_CONTINGENCI

12. COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	On April 28, 2014, TransPacific Energy Inc., Karen Kahn, Alexander Goldberg, John Howard, Audrey Boston, Anne Howard, ACME Energy, Inc., and Samuel Sami (collectively, the “Plaintiffs”) filed a lawsuit against ForceField Energy, Inc.. The lawsuit is captioned TransPacific Energy, Inc. et al. v. ForceField Energy, Inc., Case No. 37-2014-00013110-CU-BC-CTL (Cal. Super. Ct. filed April 28, 2014) and is pending before the Superior Court of the State of California for the County of San Diego.
	The lawsuit was filed after the parties had reached tentative agreement to resolve all matters in dispute and while the parties were in the process of negotiating a binding term sheet to document same. Plaintiffs claim various breaches by ForceField of the Share Exchange Agreement dated May 10, 2012 between ForceField, ACME Energy, Inc., Apela Holdings, and ABH Holdings, which lawsuit seeks unspecified damages in excess of $25,000. ForceField disputes all of these allegations by Plaintiffs, contends they lack basis in fact and law, intends to vigorously defend against them, and is asserting its own claims against in the appropriate venue. On June 3, 2014, ForceField moved to quash service of the summons for lack of jurisdiction over ForceField. ForceField’s motion to quash is currently pending before the court.
	On July 14, 2014, ForceField, pursuant to the arbitration clause in the Share Exchange Agreement, commenced an arbitration suit against TPE, Anne Howard, Samuel Sami, and ACME Energy, Inc. (collectively, the “Respondents”) before the American Arbitration Association in New York City. ForceField asserts claims for breach of the Share Exchange Agreement, breach of fiduciary duty, intentional interference with contractual relations, fraudulent inducement, and breach of implied covenant, for Respondents’ conduct denying ForceField’s contractual right to make equity investments in TPE, diluting ForceField’s ownership in TPE, and otherwise harming the value of ForceField’s investments in TPE. Respondents filed a challenge to the arbitrators’ jurisdiction, which ForceField plans to oppose. Respondents also filed counterclaims that are similar in substance to the claims they assert in the San Diego lawsuit. Again, ForceField disputes the Respondents’ allegations and plans to vigorously defend against them.
	No amounts have been accrued on the financial statements for any loss contingency because the Company deems the claims to be without merit and the amounts involved indeterminable.

13_SEGMENT_INFORMATION

13. SEGMENT INFORMATION	6 Months Ended
	Jun. 30, 2014
Segment Reporting [Abstract]	'
SEGMENT INFORMATION	'
	The Company’s operations are comprised of three reportable segments for financial reporting purposes. The LED segment includes the operations of ForceField USA Inc., ForceField Energy SA, Catalyst LED’s LLC and 17th Street ALD Management Corp., all of which are also reporting units. Collectively, these businesses sell, distribute and install energy efficient, commercial lighting products. The ORC segment includes the operations of TransPacific Energy, Inc., which is also a reporting unit. The company 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 Corporate segment includes the operations, all of which are administrative or executive, of ForceField Energy Inc. and SunSi Energies Hong Kong Limited.
	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’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 during the successor period of April 26, 2014 through June 30, 2014:
		LED			ORC			Corporate			Consolidated
	Sales	$	992,941		$	—		$	—		$	992,941
	Cost of goods sold		723,448			—			—			723,448
	Gross margin		269,493			—			—			269,493
	Operating expenses:
	Depreciation and amortization		28,049			17,589			517			46,155
	Selling and marketing		120,101			—			—			120,101
	General and administrative		294238			11,885			341,422			647,545
	Professional fees		1,282			3,998			307,952			313,232
	Total operating expenses		443,670			33,472			649,891			1,127,033
	Loss from operations		(174,177	)		(33,472	)		(649,891	)		(857,540	)
	Other income (expense):
	Interest expense, net		5,700			31			(67,106	)		(61,375	)
	Total other income (expense)		5,700			31			(67,106	)		(61,375	)
	Loss from operations before income taxes		(168,477	)		(33,441	)		(716,997	)		(918,915	)
	Provision for income taxes (benefit)		—			—			—			—
	Net loss	$	(168,477	)	$	(33,441	)	$	(716,997	)	$	(918,915	)
	Operating segments do not sell products to each other, and accordingly, there is no inter-segment revenue to be reported.
	All operations reported in the predecessor periods are attributable to the Company’s LED segment.
	Total Assets
	The following table sets forth the total assets by segment at June 30, 2014 and December 31, 2013:
		LED			ORC			Corporate			Consolidated
	Total assets:
	2014	$	1,743,142		$	10,012,009		$	227,617		$	11,982,768
	2013	$	4,455,517		$	—		$	—		$	4,455,517
	Goodwill, Intangible and Long-Lived Assets
	The following table sets forth the carrying amount of goodwill and intangible and long-lived assets by segment at June 30, 2014 and December 31, 2013:
		LED			ORC			Corporate			Consolidated
	Intangible assets:
	2014	$	494,000		$	1,385,125		$	—		$	1,879,125
	2013	$	—		$	—		$	—		$	—
	Goodwill by segment
	2014	$	5,722,804		$	—		$	—		$	5,722,804
	2013	$	—		$	—		$	—		$	—
	Property, plant and equipment:
	2014	$	18,377		$	—		$	14,523		$	32,900
	2013	$	11,636		$	—		$	—		$	11,636
	Customer Concentration and Credit Risk
	During the successor period of April 26, 2014 through June 30, 2014, the LED segment had one customer that accounted for 17.3% of revenues and another that accounted for 13.1% of accounts receivable. During the predecessor period of January 1, 2014 through April 25, 2014, the LED segment had one customer that accounted for 21.6% of revenues and another two customers that accounted for 25.1% of accounts receivable. For the six month predecessor period ended June 30, 2013, the LED segment had one customer that accounted for 35.1% of revenues and another that accounted for 23.1% of accounts receivable.
	During the successor period of April 26, 2014 through June 30, 2014, the ORC segment had one customer that accounted for 100% of accounts receivable. The ORC segment did not record any sales within during the successor period of April 26, 2014 through June 30, 2014. Furthermore, no customer sales or customer account balances were included within the predecessor periods’ results.
	Geographic Information
	During the successor period of April 26, 2014 through June 30, 2014, all of the Company’s sales were generated within the United States with the exception of $5,141 in sales produced in Costa Rica. During the predecessor periods of April 1, 2014 through April 25, 2014 and January 1, 2014 through April 25, 2014, all of the Company’s sales were made within the United States. For the three and six month predecessor periods ended June 30, 2013, all of the Company’s sales were made within the United States.

14_SUBSEQUENT_EVENTS

14. SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2014
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	On August 1, 2014, the Company’s Executive Chairman converted the principal amount of a loan totaling $75,000 and $75,000 in unpaid compensation into 30,000 shares of the Company’s common stock. The common stock was valued at $5.00 per share and is restricted for a period of one year.
	From July 1, 2014 through August 19, 2014, the Company accepted subscription agreements from investors and issued 94,250 shares of its common stock and 94,250 stock purchase warrants, and issued an additional 31,250 shares of common stock from the exercise of stock purchase warrants for gross proceeds totaling $596,250. The cost of these issuances was $49,625.

2_SUMMARY_OF_SIGNIFICANT_ACCOU1

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2014
Notes to Financial Statements	'
Acquisition of American Lighting	'
	On April 25, 2014, the Company acquired American Lighting, a leading energy-efficient, commercial lighting specialist based, in San Diego, California (see Note 6 – Business Combinations).
Predecessor and Successor Reporting	'
	Predecessor and Successor Reporting
	The ALD transaction was accounted for under purchase accounting. ALD is deemed the Predecessor and ForceField is the Successor for the purpose of financial reporting under the rules of the Securities and Exchange Commission (“SEC”). The assets and liabilities of ALD were provisionally recorded at their respective fair values as of the acquisition date. Fair value adjustments related to the transaction have been reflected in the books of ForceField, resulting in assets and liabilities of the Company being recorded at fair value at April 25, 2014. Therefore the Company’s financial information prior to the transaction is not comparable to its financial information subsequent to the transaction.
	As a result of the impact of pushdown accounting, the financial statements and certain note presentations separate the Company’s presentations into two distinct periods, the period before the consummation of the transaction (labeled “Predecessor”) and the period after that date (labeled “Successor”), to indicate the application of a different basis of accounting between the periods presented.
Basis of Presentation and Principles of Consolidation	'
	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 (“US 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 (“SSE HK”), ForceField Energy USA Inc. (“FFE USA”), FFE SA, and American Lighting.; and its 50.3% owned subsidiary TPE. Predecessor balances and results of operations for the current year period were effective through April 30, 2014 as the impact of transactions from April 26, 2014 through April 30, 2014 were not material. All intercompany accounts and transactions are eliminated in consolidation.
Management's Representation of Interim Financial Statements	'
	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 SEC. Certain information and disclosures normally included in financial statements prepared in accordance with US 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 consolidated financial statements at December 31, 2013 as presented in the Company’s Annual Report on Form 10-K filed on April 15, 2014 with the Securities and Exchange Commission and with the audited financial statements for American Lighting as of December 31, 2013 as presented in Exhibit 99.1 on the Company’s Form 8-K/A filed on July 11, 2014 with the Securities and Exchange Commission.
Use of Estimates	'
	Use of Estimates
	The preparation of consolidated financial statements in conformity with US GAAP 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 the allowance for doubtful accounts, the useful lives and impairment for property, plant and equipment, goodwill and acquired intangible assets, write-down in value of inventory and deferred income taxes. 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.
Revenue recognition	'
	Revenue recognition
	The Company recognizes revenue from both direct customer sales and rebates from utility companies.  Revenue is recognized once the Company has established that (i) there is evidence of an arrangement; (ii) delivery has occurred and the performance obligation is substantially complete; (iii) the fee is fixed or determinable; and (iv) collection is probable, which typically occurs at the completion of each energy-efficient lighting retrofit. The Company also recognizes revenues on rebates from utilities upon completion of each energy-efficient lighting retrofit. Certain utility rebate revenue is subject to refund rights in case specified energy savings are not met. The Company assesses each retrofit subject to refund rights to determine if the projected energy savings are likely to be met. As of June 30, 2014 and December 31, 2013, there were no retrofit jobs subject to this refund right which were not expected to meet the specified energy savings.
	The utilities providing the retrofit rebate, at their discretion, can audit the Company's customer installations prior to payment. These audits often result in "sales adjustments" to the rebate, which are netted against revenues. In 2014 and 2013, a reserve for sales adjustments was recorded based on current year sales and historical adjustment amounts and are reflected in accounts receivable and revenue.
Cash and cash equivalents	'
	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 consist of cash on deposit with banks and money market funds, the fair value of which approximates cost. The Company maintains its cash balances with a high-credit-quality financial institution. At times, such cash may be in excess of the Federal Deposit Insurance Corporation-insured limit of $250,000. The Company has not experienced any losses in such accounts, and management believes the Company is not exposed to any significant credit risk on its cash and cash equivalents.
Accounts receivable	'
	Accounts receivable
	Accounts receivable balances consist of amounts due from customers and are recorded net of allowances for doubtful accounts, a reserve for sales adjustments and deferred payment plan discounts.
	For amounts due from direct customers, the Company has a non-interest-bearing payment plan for accounts receivable under which customers make installment payments of equal amounts over predetermined terms, usually a two-year period. In accordance with Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") 310, Receivables, the Company estimates the present value of the payment plan for accounts receivable using imputed interest at the Company's borrowing rate at the end of the year (6.25% as of June 30, 2014 and December 31, 2013).
	The Company's long-term receivables are considered financing receivables. The credit quality of these customers is evaluated on an ongoing basis and the allowance for doubtful accounts is adjusted for any changes in assessed risk. During the successor period of April 26, 2014 through June 30, 2014, the Company recorded an increase of $6,430 in the provision and recorded $-0- in write-offs. During the predecessor period of January 1, 2014 through April 25, 2014, the Company recorded a decrease of $32,967in the provision and recorded $-0- in write-offs. During the six month predecessor period ended June 30, 2013, the Company recorded a decrease of $125,138 in the provision and recorded $-0- in write-offs.
	The difference between the present value and face value is recorded as unamortized discounts, which will be amortized over the term of the payment plan. The allowance for discounts on deferred payment plan accounts receivable was $5,580 and $12,016 as of June 30, 2014 and December 31, 2013, respectively. The Company recorded $2,219 of interest income from deferred payment plan accounts receivable during the successor period of April 26, 2014 through June 30, 2014. The Company recorded $4,217 of interest income from deferred payment plan accounts receivable during the predecessor period of January 1, 2014 through April 25, 2014. The Company recorded $6,436 of interest income from deferred payment plan accounts receivable during the six month predecessor period ended June 30, 2014.
	For rebate receivables from utilities, the Company typically is entitled to receive a portion of such amounts upon completion of the project, and the remaining portion after specified conditions are proven to have been met.
Customer concentrations	'
	During the successor period of April 26, 2014 through June 30, 2014, the Company had one customer that accounted for 17.1% of revenues and another that accounted for 11.7% of accounts receivable. During the predecessor period of January 1, 2014 through April 25, 2014, the Company had one customer that accounted for 21.6% of revenues and another two customers that accounted for 25.1% of accounts receivable. For the six month predecessor period ended June 30, 2013, the Company had one customer that accounted for 35.1% of revenues and another that accounted for 23.1% of accounts receivable.
Inventory	'
	Inventory consists of finished goods and is stated at the lower of cost or market value. Cost is determined on a first-in, first-out ("FIFO") basis. Inventory is reviewed periodically for slow-moving and obsolete items. The Company believes that no reserve for obsolete inventory is necessary as of June 30, 2014 and December 31, 2013.
Property and equipment	'
	Property and equipment
	Property and equipment are stated at historical cost less accumulated depreciation. Upon retirement or sale, the cost of assets disposed of and the related accumulated depreciation are removed from the accounts, and any resulting gain or loss is credited or charged to income. Maintenance and minor replacements are charged to expense as incurred. The Company provides for depreciation using the straight-line method over the estimated useful lives of the assets as follows:
	Computers and equipment	3 years
	Furniture and fixtures	5 years
	Leasehold improvements	Lesser of economic life or lease term
Impairment of long-lived assets	'
	In accordance with ASC 360, Property, Plant, and Equipment, if indicators of impairment exist, the Company assesses the recoverability of the affected long-lived assets by determining whether the carrying value of such assets can be recovered through the undiscounted future operating cash flows. If impairment is indicated, the Company measures the amount of such impairment by comparing the carrying value of the asset to the undiscounted cash flows associated with the use of the asset. The Company has not recognized any impairment losses for the periods ended June 30, 2014 and December 31, 2013.
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. Annually on each December 31, 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.
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 measurements	'
	Fair value is the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability.
	Authoritative literature provides a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement as follows:
	Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.
	Level 2 applies to assets or liabilities for which there are inputs other than quoted prices included within Level 1 that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.
	Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.
	The Company does not have any assets or liabilities that are required to be measured and recorded at fair value on a recurring basis.
Reclassifications	'
	Reclassifications
	Certain prior year amounts have been reclassified to conform to the current period presentation. These reclassifications had no impact on net earnings and financial position.
Recent accounting pronouncements	'
	The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new pronouncements that have been issued that might have a material impact on its financial position or results of operations.

2_SUMMARY_OF_SIGNIFICANT_ACCOU2

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Jun. 30, 2014
Summary Of Significant Accounting Policies Tables	'
Property, plant and equipment	'
	Computers and equipment	3 years
	Furniture and fixtures	5 years
	Leasehold improvements	Lesser of economic life or lease term

3_ACCOUNTS_RECEIVABLE_NET_Tabl

3. ACCOUNTS RECEIVABLE, NET (Tables)	6 Months Ended
	Jun. 30, 2014
Accounts Receivable Net Tables	'
Accounts receivable	'
		Successor			Predecessor
		30-Jun-14			December 31,
					2013
	Accounts receivable	$	2,326,283		$	3,113,976
	Allowance for doubtful accounts		(122,408	)		(153,297	)
	Net accounts receivable		2,203,875			2,960,677
	Less: Noncurrent portion of accounts receivable, net		(—	)		(4,921	)
	Current portion of accounts receivable, net	$	2,203,875		$	2,955,758

4_INVENTORY_Tables

4. INVENTORY (Tables)	6 Months Ended
	Jun. 30, 2014
Inventory Disclosure [Abstract]	'
Inventory	'
		Successor		Predecessor
		30-Jun-14		December 31,
				2013
	Work in process	$	186,237	$	19,006
	Finished goods		570,475		193,783
	Total	$	756,712	$	212,789

5_PROPERTY_AND_EQUIPMENT_Table

5. PROPERTY AND EQUIPMENT (Tables)	6 Months Ended
	Jun. 30, 2014
Property, Plant and Equipment [Abstract]	'
Property and equipment	'
		Successor			Predecessor
		30-Jun-14			December 31,
					2013
	Computers and equipment	$	95,947		$	87,996
	Furniture and fixtures		45,049			25,780
	Leasehold improvements		47,370			46,685
	Total property and equipment, gross		188,366			160,461
	Less: Accumulated depreciation		(155,466	)		(148,825	)
	Total property and equipment, net	$	32,900		$	11,636

6_BUSINESS_COMBINATIONS_Tables

6. BUSINESS COMBINATIONS (Tables)	6 Months Ended
	Jun. 30, 2014
Business Combinations [Abstract]	'
Fair Value of Consideration Transferred and Recording of Assets Acquired, Liabilities Assumed and Noncontrolling Interests	'
	Consideration:
	Cash and cash equivalents	$	2,500,000
	Common stock, 289,529 shares of ForceField common stock		1,656,106
	Senior, secured promissory notes		1,000,000
	Working capital adjustment payable to sellers		1,329,528
	Contingent purchase consideration		2,000,000
	Fair value of total consideration	$	8,485,634
	Recognized amount of identifiable assets acquired and liabilities assumed:
	Financial assets:
	Cash and cash equivalents	$	407,912
	Trade receivables		1,708,411
	Inventory		203,483
	Other current assets		126,195
	Property and equipment		11,071
	Deferred tax assets		857,791
	Financial liabilities:		(322,183	)
	Accounts payable and accrued liabilities
	Total identifiable net assets		2,992,680
	Goodwill		5,492,954
		$	8,485,634
Fair Value of Consideration Transferred and Recording of Assets Acquired	'
	Consideration:
	Cash and cash equivalents	$	200,000
	Common stock, 5,000 shares of ForceField common stock		29,850
	Fair value of total consideration	$	229,850
	Recognized amount of identifiable assets acquired and liabilities assumed:
	Total identifiable net assets		—
	Goodwill		229,850

7_GOODWILL_AND_INTANGIBLE_ASSE1

7. GOODWILL AND INTANGIBLE ASSETS, NET (Tables)	6 Months Ended
	Jun. 30, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
Carrying amount of goodwill	'
			30-Jun-14
	Goodwill – American Lighting		$	5,492,954
	Goodwill – Catalyst LED’s			229,850
	Total		$	5,722,804
Intangible assets	'
			30-Jun-14
		Amortization		Gross					Net
		Period		Carrying		Accumulated			Book
		(Years)		Amount		Amortization			Value
	Intangible assets subject to amortization:
	Exclusive distribution rights	5		$	780,000	$	(286,000	)	$	494,000
	Technology	15			1,583,000		(197,875	)		1,385,125
	Total			$	2,363,000	$	(483,875	)	$	1,879,125

9_DEBT_Tables

9. DEBT (Tables)	6 Months Ended
	Jun. 30, 2014
Debt Disclosure [Abstract]	'
Convertible debentures	'
		June 30,
		2014
	7% Convertible debentures	$	200,000
	9% Convertible debentures		2,150,000
	Less: Loan discounts		(262,701	)
	Convertible debentures, net of loan discounts		2,087,299
	Less: Current portion of convertible debentures, net		100,000
	Noncurrent portion of convertible debentures, net	$	1,987,299

11_STOCKHOLDERS_EQUITY_Tables

11. STOCKHOLDERS' EQUITY (Tables)	6 Months Ended
	Jun. 30, 2014
Equity [Abstract]	'
Outstanding and exercisable warrants	'
		Number of			Weighted Average		Average Remaining
		Warrants			Exercise Price		Contractual
		Outstanding					Life (Years)
	Balance, April 25, 2014		887,778		$	4.18		0.64
	Warrants issued		32,222			4.66		—
	Warrants exercised		(—	)	$	—		—
	Warrants expired		(—	)		—		—
	Balance June 30, 2014		920,000		$	4.25		0.49

13_SEGMENT_INFORMATION_Tables

13. SEGMENT INFORMATION (Tables)	6 Months Ended
	Jun. 30, 2014
Segment Reporting [Abstract]	'
Segment Results	'
		LED			ORC			Corporate			Consolidated
	Sales	$	992,941		$	—		$	—		$	992,941
	Cost of goods sold		723,448			—			—			723,448
	Gross margin		269,493			—			—			269,493
	Operating expenses:
	Depreciation and amortization		28,049			17,589			517			46,155
	Selling and marketing		120,101			—			—			120,101
	General and administrative		294238			11,885			341,422			647,545
	Professional fees		1,282			3,998			307,952			313,232
	Total operating expenses		443,670			33,472			649,891			1,127,033
	Loss from operations		(174,177	)		(33,472	)		(649,891	)		(857,540	)
	Other income (expense):
	Interest expense, net		5,700			31			(67,106	)		(61,375	)
	Total other income (expense)		5,700			31			(67,106	)		(61,375	)
	Loss from operations before income taxes		(168,477	)		(33,441	)		(716,997	)		(918,915	)
	Provision for income taxes (benefit)		—			—			—			—
	Net loss	$	(168,477	)	$	(33,441	)	$	(716,997	)	$	(918,915	)
Total Assets by segment	'
		LED			ORC			Corporate			Consolidated
	Total assets:
	2014	$	1,743,142		$	10,012,009		$	227,617		$	11,982,768
	2013	$	4,455,517		$	—		$	—		$	4,455,517
Goodwill, Intangible and Long-Lived Assets	'
		LED			ORC			Corporate			Consolidated
	Intangible assets:
	2014	$	494,000		$	1,385,125		$	—		$	1,879,125
	2013	$	—		$	—		$	—		$	—
	Goodwill by segment
	2014	$	5,722,804		$	—		$	—		$	5,722,804
	2013	$	—		$	—		$	—		$	—
	Property, plant and equipment:
	2014	$	18,377		$	—		$	14,523		$	32,900
	2013	$	11,636		$	—		$	—		$	11,636

2_SUMMARY_OF_SIGNIFICANT_ACCOU3

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (Service Life)	6 Months Ended
	Jun. 30, 2014
Service Life	'
Computers and equipment	'3 years
Furniture and fixtures	'5 years
Leasehold improvements	'Lesser of economic life or lease term

3_ACCOUNTS_RECEIVABLE_NET_Deta

3. ACCOUNTS RECEIVABLE, NET (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
	Successor	Predecessor
Accounts receivable	$2,326,283	$3,113,976
Allowance for doubtful accounts	-122,408	-153,297
Net accounts receivable	2,203,875	2,960,677
Less: Noncurrent portion of accounts receivable, net	0	-4,921
Current portion of accounts receivable, net	$2,203,875	$2,955,758

4_INVENTORY_Details

4. INVENTORY (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
	Successor	Predecessor
Work in process	$186,237	$19,006
Finished goods	570,475	193,783
Total	$756,712	$212,789

5_PROPERTY_PLANT_AND_EQUIPMENT

5. PROPERTY, PLANT AND EQUIPMENT (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
	Successor	Predecessor
Computers and equipment	$95,947	$87,996
Furniture and fixtures	45,049	25,780
Leasehold improvments	47,370	46,685
Total property and equipment, gross	188,366	160,461
Less: Accumulated depreciation	-155,466	-148,825
Total property and equipment, net	$32,900	$11,636

5_PROPERTY_PLANT_AND_EQUIPMENT1

5. PROPERTY, PLANT AND EQUIPMENT (Details Narrative) (USD $)	2 Months Ended	4 Months Ended	6 Months Ended
	Jun. 30, 2014	Apr. 25, 2014	Jun. 30, 2013
	Successor	Predecessor	Predecessor
Depreciation expense	$2,566	$3,334	$5,078

6_BUSINESS_COMBINATIONS_Detail

6. BUSINESS COMBINATIONS (Details) (USD $)	6 Months Ended
	Jun. 30, 2014
Recognized amount of identifiable assets acquired and liabilities assumed:	'
Goodwill	$5,722,804
American Lighting	'
Consideration:	'
Cash and cash equivalents	2,500,000
Common stock, 289,529 shares of ForceField common stock	1,656,106
Senior, secured promissory notes	1,000,000
Working capital adjustment payable to sellers	1,329,528
Contingent purchase consideration	2,000,000
Fair value of total consideration	8,485,634
Recognized amount of identifiable assets acquired and liabilities assumed:	'
Cash and cash equivalents	407,912
Trade receivables	1,708,411
Inventory	203,483
Other current assets	126,195
Property and equipment	11,071
Deferred tax liability	857,791
Accounts payable and accrued liabilities	-322,183
Total identifiable net assets	2,992,680
Goodwill	5,492,954
Total	$8,485,634

6_BUSINESS_COMBINATIONS_Detail1

6. BUSINESS COMBINATIONS (Details 1) (USD $)	6 Months Ended
	Jun. 30, 2014
Recognized amount of identifiable assets acquired and liabilities assumed:	'
Goodwill	$5,722,804
Acquisition of Catalyst LEDÂ’s LLC	'
Consideration:	'
Cash and cash equivalents	200,000
Common stock, 5,000 shares of ForceField common stock	29,850
Fair value of total consideration	229,850
Recognized amount of identifiable assets acquired and liabilities assumed:	'
Total identifiable net assets	0
Goodwill	$229,850

7_GOODWILL_AND_INTANGIBLE_ASSE2

7. GOODWILL AND INTANGIBLE ASSETS, NET (Details) (USD $)	Jun. 30, 2014
Goodwill And Intangible Assets Net Details	'
Goodwill - American Lighting	$5,492,954
Goodwill - Catalyst LED's	229,850
Goodwill, net	$5,722,804

7_GOODWILL_AND_INTANGIBLE_ASSE3

7. GOODWILL AND INTANGIBLE ASSETS, NET (Details 1) (USD $)	Jun. 30, 2014
Net Book Value	'
Intangible assets subject to amortization:	'
Exclusive distribution rights (5 years)	$494,000
Technology (15 years)	1,385,125
Total	1,879,125
Gross Carrying Amount	'
Intangible assets subject to amortization:	'
Exclusive distribution rights (5 years)	780,000
Technology (15 years)	1,583,000
Total	2,363,000
Accumulated Amortization	'
Intangible assets subject to amortization:	'
Exclusive distribution rights (5 years)	-286,000
Technology (15 years)	-197,875
Total	($483,875)

7_GOODWILL_AND_INTANGIBLE_ASSE4

7. GOODWILL AND INTANGIBLE ASSETS, NET (Details Narrative) (USD $)	1 Months Ended	4 Months Ended	6 Months Ended	2 Months Ended
	Apr. 25, 2014	Apr. 25, 2014	Jun. 30, 2013	Jun. 30, 2014
	Predecessor	Predecessor	Predecessor	Successor
Amortization expense for intangible assets	$0	$0	$0	$43,589

9_DEBT_Details

9. DEBT (Details) (USD $)	Jun. 30, 2014
Debt Details	'
7% Convertible debentures	$200,000
9% Unsecured, convertible debenture	2,150,000
Less: Loan discounts	-262,701
Convertible debentures, net of loan discounts	2,087,299
Less: Current portion of convertible debentures, net	100,000
Noncurrent portion of convertible debentures, net	$1,987,299

11_STOCKHOLDERS_EQUITY_Details

11. STOCKHOLDERS' EQUITY (Details) (Warrant [Member], USD $)	2 Months Ended
	Jun. 30, 2014
Warrant [Member]	'
Shares outstanding	912,778
Warrants issued	32,222
Warrants exercised	0
Shares outstanding	920,000
Warrants outstanding weighted average exercise price	$4.18
Warrants issued weighted average exercise price	$4.66
Warrants exercised weighted average exercise price	'
Warrants expired weighted average exercise price	$4
Warrants outstanding weighted average exercise price	$4.19
Warrants outstanding remaining contractual life beginning	'7 months 17 days
Warrants outstanding remaining contractual life ending	'5 months 23 days

13_SEGMENT_INFORMATION_Details

13. SEGMENT INFORMATION (Details) (USD $)	2 Months Ended
	Jun. 30, 2014
LED [Member]	'
Sales	$992,941
Cost of goods sold	723,448
Gross margin	269,493
Operating expenses:	'
Depreciation and amortization	28,049
Selling and marketing	120,101
General and administrative	294,238
Professional fees	1,282
Total operating expenses	443,670
Loss from operations	-174,177
Other income (expense):	'
Interest expense, net	5,700
Total other income (expense)	5,700
Loss from operations before income taxes	-168,477
Provision for income taxes (benefit)	0
Net loss	-168,477
ORC [Member]	'
Sales	0
Cost of goods sold	0
Gross margin	0
Operating expenses:	'
Depreciation and amortization	17,589
Selling and marketing	0
General and administrative	11,885
Professional fees	3,998
Total operating expenses	33,472
Loss from operations	-33,472
Other income (expense):	'
Interest expense, net	31
Total other income (expense)	31
Loss from operations before income taxes	-33,441
Provision for income taxes (benefit)	0
Net loss	-33,441
Corporate [Member]	'
Sales	0
Cost of goods sold	0
Gross margin	0
Operating expenses:	'
Depreciation and amortization	517
Selling and marketing	0
General and administrative	341,422
Professional fees	307,952
Total operating expenses	649,891
Loss from operations	-649,891
Other income (expense):	'
Interest expense, net	-67,106
Total other income (expense)	-67,106
Loss from operations before income taxes	-716,997
Provision for income taxes (benefit)	0
Net loss	-716,997
Consolidated	'
Sales	992,941
Cost of goods sold	723,448
Gross margin	269,493
Operating expenses:	'
Depreciation and amortization	46,155
Selling and marketing	120,101
General and administrative	647,545
Professional fees	313,232
Total operating expenses	1,127,033
Loss from operations	-857,540
Other income (expense):	'
Interest expense, net	-61,375
Total other income (expense)	-61,375
Loss from operations before income taxes	-918,915
Provision for income taxes (benefit)	0
Net loss	($918,915)

13_SEGMENT_INFORMATION_Details1

13. SEGMENT INFORMATION (Details 1) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Goodwill by segment	$5,722,804	'
LED [Member]	'	'
Total assets:	10,012,009	4,455,517
Intangible assets:	494,000	0
Goodwill by segment	5,722,804	0
Property, plant and equipment:	18,377	11,636
ORC [Member]	'	'
Total assets:	1,743,142	0
Intangible assets:	1,385,125	0
Goodwill by segment	0	0
Property, plant and equipment:	0	0
Corporate [Member]	'	'
Total assets:	227,617	0
Intangible assets:	0	0
Goodwill by segment	0	0
Property, plant and equipment:	14,523	0
Consolidated	'	'
Total assets:	11,982,768	4,455,517
Intangible assets:	1,879,125	'
Goodwill by segment	5,722,804	'
Property, plant and equipment:	$32,900	$11,636