STR 10-Q 12 Aug 14 2014 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Jun. 30, 2014	Jul. 31, 2014
Document and Entity Information	'	'
Entity Registrant Name	'STR HOLDINGS, INC.	'
Entity Central Index Key	'0001473597	'
Document Type	'10-Q	'
Document Period End Date	30-Jun-14	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Entity Current Reporting Status	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	26,548,520
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q2	'

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
CURRENT ASSETS	'	'
Cash and cash equivalents	$27,219	$58,173
Income tax receivable	7,202	11,812
Accounts receivable, trade, less allowances for doubtful accounts of $640 and $2,051 in 2014 and 2013, respectively	8,733	4,771
Inventories, net	8,888	8,557
Prepaid expenses	701	925
Deferred tax assets	429	2,081
Assets held for sale (Note 6)	4,344	'
Other current assets	2,390	561
Total current assets	59,906	86,880
Property, plant and equipment, net	20,872	28,398
Deferred tax assets	12,917	13,198
Other long-term assets	359	733
Total assets	94,054	129,209
CURRENT LIABILITIES	'	'
Accounts payable	4,264	2,636
Accrued liabilities (Note 7)	3,959	8,432
Other current liabilities	'	630
Income taxes payable	1,423	859
Total current liabilities	9,646	12,557
Other long-term liabilities	4,762	4,790
Total liabilities	14,408	17,347
COMMITMENTS AND CONTINGENCIES (Note 8)	'	'
Stockholders' Equity	'	'
Preferred stock, $0.01 par value, 20,000,000 shares authorized; no shares issued and outstanding	'	'
Common stock, $0.01 par value, 200,000,000 shares authorized; 26,498,601 and 26,494,879 issued and outstanding, respectively, in 2014 and 41,886,915 and 41,883,193 issued and outstanding, respectively, in 2013	263	417
Treasury stock, at cost	-57	-57
Additional paid-in capital	210,268	235,836
Accumulated deficit	-128,703	-122,421
Accumulated other comprehensive loss, net	-2,125	-1,913
Total stockholders' equity	79,646	111,862
Total liabilities and stockholders' equity	$94,054	$129,209

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, except Share data, unless otherwise specified
CONDENSED CONSOLIDATED BALANCE SHEETS	'	'
Accounts receivable, trade, allowances for doubtful accounts (in dollars)	$640	$2,051
Preferred stock, par value (in dollars per share)	$0.01	$0.01
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$0.01	$0.01
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	26,498,601	41,886,915
Common stock, shares outstanding	26,494,879	41,883,193

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS (USD $)	3 Months Ended		6 Months Ended
In Thousands, except Share data, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS	'	'	'	'
Net sales	$11,222	$7,755	$20,558	$18,970
Cost of sales	12,406	7,396	22,423	19,312
Gross (loss) profit	-1,184	359	-1,865	-342
Selling, general and administrative expenses	2,366	4,305	5,341	8,442
Research and development expense	295	709	551	1,613
Provision for bad debt expense	7	1,898	31	2,238
Operating loss	-3,852	-6,553	-7,788	-12,635
Interest income (expense), net	16	-7	20	-6
Amortization of deferred financing costs	'	-17	'	-34
Other income, net (Note 6 and Note 8)	2,766	'	2,766	'
Gain (loss) on disposal of fixed assets	2	-40	-431	-40
Foreign currency transaction gain (loss)	24	-108	-114	-64
Loss from continuing operations before income tax expense (benefit)	-1,044	-6,725	-5,547	-12,779
Income tax expense (benefit) from continuing operations	596	-2,234	735	-4,078
Net loss from continuing operations	-1,640	-4,491	-6,282	-8,701
Net loss	-1,640	-4,491	-6,282	-8,701
Other comprehensive (loss) income:	'	'	'	'
Foreign currency translation (net of tax effect of $(34), $(154), $(24) and $34, respectively)	-66	98	-212	-251
Other comprehensive (loss) income	-66	98	-212	-251
Comprehensive loss	($1,706)	($4,393)	($6,494)	($8,952)
Net loss per share (Note 3):	'	'	'	'
Basic from continuing operations (in dollars per share)	($0.06)	($0.11)	($0.17)	($0.21)
Basic (in dollars per share)	($0.06)	($0.11)	($0.17)	($0.21)
Diluted from continuing operations (in dollars per share)	($0.06)	($0.11)	($0.17)	($0.21)
Diluted (in dollars per share)	($0.06)	($0.11)	($0.17)	($0.21)
Weighted-average shares outstanding (Note 3):	'	'	'	'
Basic (in shares)	26,268,066	41,607,310	36,253,108	41,574,713
Diluted from continuing operations (in shares)	26,268,066	41,607,310	36,253,108	41,574,713

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS (Parenthetical) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS	'	'	'	'
Foreign currency translation, tax effect (in dollars)	($34)	($154)	($24)	$34

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013
OPERATING ACTIVITIES	'	'
Net loss	($6,282)	($8,701)
Net loss from continuing operations	-6,282	-8,701
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Depreciation	1,026	1,016
Amortization of deferred financing costs	'	34
Stock-based compensation expense	701	1,114
Non-cash reversal of loss contingency (Note 8)	-4,089	'
Non-cash reversal of restructuring accrual (Note 9)	-795	'
Loss on disposal of property, plant and equipment	431	40
Provision for bad debt expense	31	2,238
Loss on reclassification on held for sale assets	1,323	'
Income tax receivable non-cash	-1,243	-4,135
Deferred income tax expense (benefit)	2,088	-62
Changes in operating assets and liabilities:	'	'
Accounts receivable	-4,039	1,097
Income tax receivable	6,243	'
Inventories, net	-614	-1,083
Other current assets	-337	-584
Accounts payable	1,636	1,986
Accrued liabilities	-374	-1,824
Income taxes payable	5	-60
Other, net	-831	258
Net cash used in continuing operations	-5,120	-8,666
Net cash provided by discontinued operations	'	834
Total net cash used in operating activities	-5,120	-7,832
INVESTING ACTIVITIES	'	'
Capital investments	-1,720	-1,757
Proceeds from sale of fixed assets	1,956	'
Net cash provided by (used in) continuing operations	236	-1,757
Total net cash provided by (used in) investing activities	236	-1,757
FINANCING ACTIVITIES	'	'
Repurchase of common stock in tender offer	-24,042	'
Tender offer fees	-1,984	'
Proceeds from common stock issued under employee stock purchase plan	1	14
Net cash (used in) provided by continuing operations	-26,025	14
Total net cash (used in) provided by financing activities	-26,025	14
Effect of exchange rate changes on cash	-45	-137
Net change in cash and cash equivalents	-30,954	-9,712
Cash and cash equivalents, beginning of period	58,173	81,985
Cash and cash equivalents, end of period	27,219	72,273
Sale of idle fixed assets	'	'
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING ACTIVITIES	'	'
Proceeds to be received from sale of idle fixed assets	$537	'

BASIS_OF_PRESENTATION

BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 2014
BASIS OF PRESENTATION	'
BASIS OF PRESENTATION	'
	NOTE 1—BASIS OF PRESENTATION
	The accompanying condensed consolidated financial statements and the related interim information contained within the notes to the condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and the applicable rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial information and quarterly reports on the Form 10-Q. Accordingly, they do not include all of the information and the notes required for complete financial statements. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto for the year ended December 31, 2013, included in STR Holdings, Inc.’s (the “Company”) Form 10-K filed with the SEC on March 13, 2014. The unaudited interim condensed consolidated financial statements have been prepared on the same basis as the audited consolidated financial statements, and in the opinion of management, reflect all adjustments, consisting of only normal and recurring adjustments, necessary for the fair presentation of the Company’s financial position, results of operations and cash flows for the interim periods presented. The results for the interim periods presented are not necessarily indicative of future results.
	The year-end Condensed Consolidated Balance Sheet data was derived from audited financial statements, but does not include all disclosures required by GAAP.
	The preparation of financial statements in conformity with GAAP requires management to make significant estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from management’s estimates. Certain prior periods’ disclosures have been reclassified to conform to the current period’s presentation.

RECENT_ACCOUNTING_PRONOUNCEMEN

RECENT ACCOUNTING PRONOUNCEMENTS	6 Months Ended
	Jun. 30, 2014
RECENT ACCOUNTING PRONOUNCEMENTS	'
RECENT ACCOUNTING PRONOUNCEMENTS	'
	NOTE 2—RECENT ACCOUNTING PRONOUNCEMENTS
	In April 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-08, “Presentation of Financial Statements (Topic 205) and Property, Plant and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity.” The amendments contained in this update change the criteria for reporting discontinued operations and enhance the reporting requirements for discontinued operations. Under the revised standard, a discontinued operation must represent a strategic shift that has or will have a major effect on an entity’s operations and financial results. Examples could include a disposal of a major line of business, a major geographical area, a major equity method investment or other major parts of an entity. The revised standard will also allow an entity to have certain continuing cash flows or involvement with the component after the disposal. Additionally, the standard requires expanded disclosures about discontinued operations that will provide financial statement users with more information about the assets, liabilities, income and expenses of discontinued operations. This ASU is effective for reporting periods beginning after December 15, 2014 with early adoption permitted, but only for disposals (or classifications as held for sale) that have not been reported in financial statements previously issued or available for issue. The Company is currently evaluating the new guidance to determine the impact it may have to its consolidated financial statements.
	In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers” (Topic 606). This ASU is intended to clarify the principles for recognizing revenue by removing inconsistencies and weaknesses in revenue requirements; providing a more robust framework for addressing revenue issues; improving comparability of revenue recognition practices across entities, industries, jurisdictions and capital markets; and providing more useful information to users of financial statements through improved revenue disclosure requirements. The provisions of this ASU are effective for interim and annual periods beginning after December 15, 2016. The Company is currently evaluating the impact of this ASU.

LOSS_PER_SHARE

LOSS PER SHARE	6 Months Ended
	Jun. 30, 2014
LOSS PER SHARE	'
LOSS PER SHARE	'
	NOTE 3—LOSS PER SHARE
	The calculation of basic and diluted net loss per share for the periods presented is as follows:
		Three Months Ended						Six Months Ended
		June 30,						June 30,
		2014			2013			2014			2013
	Basic and diluted net loss per share
	Numerator:
	Net loss from continuing operations	$	(1,640	)	$	(4,491	)	$	(6,282	)	$	(8,701	)
	Net loss from discontinued operations	—			—			—			—
	Net loss	$	(1,640	)	$	(4,491	)	$	(6,282	)	$	(8,701	)
	Denominator:
	Weighted—average shares outstanding	26,268,066			41,607,310			36,253,108			41,574,713
	Add:
	Dilutive effect of stock options	—			—			—			—
	Dilutive effect of restricted common stock	—			—			—			—
	Weighted—average shares outstanding with dilution	26,268,066			41,607,310			36,253,108			41,574,713
	Net loss per share:
	Basic from continuing operations	$	(0.06	)	$	(0.11	)	$	(0.17	)	$	(0.21	)
	Basic from discontinued operations	—			—			—			—
	Basic	$	(0.06	)	$	(0.11	)	$	(0.17	)	$	(0.21	)
	Diluted from continuing operations	$	(0.06	)	$	(0.11	)	$	(0.17	)	$	(0.21	)
	Diluted from discontinued operations	—			—			—			—
	Diluted	$	(0.06	)	$	(0.11	)	$	(0.17	)	$	(0.21	)
	As of June 30, 2014, the Company had 26,494,879 shares outstanding. On March 7, 2014, the Company repurchased 15,611,958 shares of its common shares at $1.54 per share in connection with a modified “Dutch Auction” tender offer. As such, the weighted-average shares for the first six months of 2014 does not reflect the full impact of the shares repurchased since the transaction occurred in the last month of the first quarter.
	Due to the loss from continuing operations for the three and six months ended June 30, 2014, diluted weighted-average common shares outstanding does not include any shares of unvested restricted common stock as these potential awards do not share in any net loss generated by the Company and are anti-dilutive.
	Due to the loss from continuing operations for the three and six months ended June 30, 2013, diluted weighted-average common shares outstanding does not include 17 and 141 shares of unvested restricted common stock, respectively as these potential awards do not share in any net loss generated by the Company and are anti-dilutive.
	Since the effect would be anti-dilutive, there were 11 shares of common stock issued under the Employee Stock Purchase Plan (“ESPP”) that were not included in the computation of diluted weighted-average shares outstanding for both the three and six months ended June 30, 2014, respectively.  Since the effect would be anti-dilutive, there were 17 and 141 shares of common stock issued under the ESPP that were not included in the computation of diluted weighted-average shares outstanding for the three and six months ended June 30, 2013, respectively.
	Since the effect would be anti-dilutive, there were 3,654,963 stock options outstanding that were not included in the computation of diluted weighted-average shares outstanding for both the three and six months ended June 30, 2014, respectively. Since the effect would be anti-dilutive, there were 3,775,933 stock options outstanding that were not included in the computation of diluted weighted-average shares outstanding for both the three and six months ended June 30, 2013, respectively.

INVENTORIES

INVENTORIES	6 Months Ended
	Jun. 30, 2014
INVENTORIES	'
INVENTORIES	'
	NOTE 4—INVENTORIES
	Inventories consist of the following:
		June 30,			December 31,
		2014			2013
	Finished goods	$	2,005		$	2,938
	Raw materials	7,069			6,064
	Reserve	(186		)	(445		)
	Inventories, net	$	8,888		$	8,557
	On January 13, 2014, the Company’s indirect subsidiary, STR Solar (Hong Kong), Limited, entered into a Contract Manufacturing Agreement (the “Agreement”) with ZheJiang FeiYu Photo-Electrical Science & Technology Co., Ltd. (“FeiYu”) and Zhejiang Xiesheng Group Co., Ltd., the parent corporation of FeiYu. Pursuant to the Agreement, the Company will purchase certain solar encapsulant products manufactured by FeiYu to the Company’s specifications. The Company will supply FeiYu with all of the proprietary information and assistance necessary to manufacture the products.
	As part of the Agreement, the Company transferred $2,502 of raw material inventory to FeiYu. FeiYu was obligated to pay for the raw material inventory over the term of the Agreement with half being due on December 31, 2014 and the remaining half being due on December 31, 2015. During the three months ended June 30, 2014, the Company elected to supply FeiYu with raw materials so that FeiYu provides encapsulant products to the Company under a tolling arrangement rather than as a contract manufacturer.  As part of this modification to the existing relationship with FeiYu approximately $1,472 of raw material inventory was transferred back to the Company for use at the Company’s China manufacturing facility which is scheduled to begin production during the third quarter of this year. The remaining inventory was used by FeiYu to manufacture encapsulant products for the Company.

LONGLIVED_ASSETS

LONG-LIVED ASSETS	6 Months Ended
	Jun. 30, 2014
LONG-LIVED ASSETS	'
LONG-LIVED ASSETS	'
	NOTE 5—LONG-LIVED ASSETS
	Impairment Testing
	In accordance with ASC 350-Intangibles-Goodwill and Other and ASC 360-Property, Plant and Equipment, the Company assesses the impairment of its long-lived assets, including its property, plant and equipment, whenever changes in events or circumstances indicate that the carrying value of such assets may not be recoverable. The Company’s long-lived assets consist solely of property, plant and equipment as of June 30, 2014. At June 30, 2014, there were no indicators which significantly changed from prior impairment tests and a detailed impairment analysis was not performed. However, the Company did perform an analysis using appraisals and other data in order to assess the recoverability of its property, plant and equipment as of June 30, 2014. As a result of this analysis, the Company determined its long-lived assets were recoverable and its depreciable lives were appropriate as of June 30, 2014. If the Company experiences a significant reduction in future sales volume, further average sale price (“ASP”) reductions, lower profitability, ceases operations at any of its facilities or negative changes in Malaysia or Spain real estate markets, the Company’s property, plant and equipment may be subject to future impairment or accelerated depreciation.
	Sale of China Land Use Right
	On March 14, 2014, the Company agreed to sell, and the Administration Committee of Changkun Industrial Government (the “Buyer”) agreed to purchase, the Company’s land use rights for a parcel of land located in Suzhou, China for $1,924. The Company recorded a loss on the sale of this asset of $435 for the six months ended June 30, 2014. The amount due to the Company from the Buyer was received during the three months ended June 30, 2014.

ASSETS_HELD_FOR_SALE

ASSETS HELD FOR SALE	6 Months Ended
	Jun. 30, 2014
ASSETS HELD FOR SALE	'
ASSETS HELD FOR SALE	'
	NOTE 6—ASSETS HELD FOR SALE
	On June 9, 2014, the Company received a signed letter of intent from a potential buyer for its East Windsor, Connecticut facility for approximately $4,750 with an expected closure date to occur in the fourth quarter of 2014.  The sale of the property is part of the Company’s focus to reduce its footprint and operating costs.  At closure of the sale, the Company expects to realize a tax benefit if the transaction closes by December 31, 2014. The expected tax benefit will not be recorded in the Company’s Condensed Consolidated financial statements until the transaction closes.
	In accordance with ASC 360-Property, Plant and Equipment, the Company assessed the asset group attributed to the sale for impairment.  As a result of this analysis a loss on reclassification of $1,323 was recorded in on the Company’s Condensed Consolidated Statement of Comprehensive Loss and the assets were reclassified out of property, plant and equipment on the Condensed Consolidated Balance Sheet as of June 30, 2014 and December 31, 2013 and classified as Assets Held for Sale.

ACCRUED_LIABILITIES

ACCRUED LIABILITIES	6 Months Ended
	Jun. 30, 2014
ACCRUED LIABILITIES	'
ACCRUED LIABILITIES	'
	NOTE 7—ACCRUED LIABILITIES
	Accrued liabilities consist of the following:
		June 30,		December 31,
		2014		2013
	Product performance (see Note 8)	$	265	$	4,141
	Spanish grants (see Note 8)	1,067		1,071
	Salary and wages	663		412
	Professional fees	844		563
	Restructuring severance and benefits (see Note 9)	275		1,667
	Environmental (see Note 8)	76		76
	Other	769		502
	Total Accrued liabilities	$	3,959	$	8,432

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2014
COMMITMENTS AND CONTINGENCIES	'
COMMITMENTS AND CONTINGENCIES	'
	NOTE 8—COMMITMENTS AND CONTINGENCIES
	Litigation
	The Company is a party to claims and litigation in the normal course of its operations. There have been no material developments in the three months ended June 30, 2014 in the legal proceedings identified and disclosed in Part I, Item 3 of the Company’s Annual Report on Form 10-K for the year ended December 31, 2013 other than as disclosed below.
	In 2010, Specialized Technologies Resources España S.A. (“STRE”) learned that a competitor, Encapsulantes De Valor Anandida, S.A. (“EVASA”), was making encapsulant products that were substantially similar to the Company’s products.  Upon investigation it was learned that Juan Diego Lavandera (“Lavandera”), a former employee of STRE, was employed by EVASA.  It is believed that Lavandera, a former Production Supervisor with STRE, breached his contractual duties by disclosing the Company’s trade secrets to EVASA. On December 15, 2011, the Company along with STRE filed a confidential preliminary injunction petition with the Commercial Court No. 1 in A Coruña, Galicia, Spain (the “Court”) requesting an investigation of EVASA by the Court, including a search of EVASA’s premises. The investigation was to assess the facts related to our claims against Lavandera and EVASA for (i) trade secret infringement, (ii) the breach by Lavandera of his contractual obligations to STRE; and (iii) taking unfair advantage of STRE’s “effort”.
	On June 27, 2012, an investigation was commenced by a Court appointed expert. On September 14, 2012, the expert issued a report confirming that EVASA was using the Company’s manufacturing process and product formulations. On October 10, 2012, the Company along with STRE filed a preliminary injunction petition (the “PI Petition”) requesting interim measures, including prohibiting EVASA from manufacturing and selling encapsulant products using STR’s trade secrets. In connection with the PI Petition, the Company along with STRE offered to post a bond in the amount of EUR 50K (or such higher amount as the Court deems necessary), such bond to be formalized in the event the Court approves the PI Petition. The bond is to cover potential damages to EVASA if the Company’s claim on the merits is dismissed. On December 21, 2012, the Court held a hearing on the PI Petition and on April 2, 2013, the Court denied the PI Petition.  On May 5, 2014, the Company learned that the appeal of the Court’s decision on the PI Petition was denied. Although the denial of the PI Petition does not prejudice the outcome of the trial court on the merits, the Company is considering requesting a termination of its claim in the near future and settling with EVASA.  If EVASA opposes the Company’s request for termination, STRE may be responsible for EVASA’s legal fees
	There were no new material legal proceedings during the quarter.
	Product Performance
	The Company does not typically provide contractual performance warranties on its products. However, on limited occasions, the Company incurs costs to service or replace its products in connection with specific product performance matters. The Company has accrued for specific product performance matters incurred in 2014 and 2013 that are based on management’s best estimate of ultimate expenditures that it may incur for such items. The following table summarizes the Company’s product performance liability that is recorded in accrued liabilities in the Condensed Consolidated Balance Sheets:
		June 30,			June 30,
		2014			2013
	Balance as of beginning of year	$	4,141		$	3,959
	Additions	492			15
	Reversals	(4,089		)	—
	Reductions	(245		)	—
	Foreign exchange impact	(34		)	(56		)
	Balance as of end of period	$	265		$	3,918
	During the second quarter of 2014, the Company reversed $4,089 of an accrual related to a quality claim by one of the Company’s customers in connection with a non-encapsulant product that the Company purchased from a vendor in 2005 and 2006 and resold. The Company stopped selling this product in 2006. The Company has concluded that the settlement of this contingency is no longer probable and is remote.
	Environmental
	During 2010, the Company performed a Phase II environmental site assessment at its 10 Water Street, Enfield, Connecticut location. During its investigation, the site was found to contain a presence of volatile organic compounds. The Company has been in contact with the Department of Environmental Protection and has engaged a licensed contractor to remediate this circumstance. Based on ASC 450-Contingencies, the Company has accrued the estimated cost to remediate. The following table summarizes the Company’s environmental liability that is recorded in accrued liabilities in the Condensed Consolidated Balance Sheets:
		June 30,			June 30,
		2014			2013
	Balance as of beginning of year	$	76		$	105
	Additions	—			—
	Reductions	—			(29		)
	Balance as of end of period	$	76		$	76
	Spanish Grants
	The Company’s Spanish subsidiary has received financial grants for certain fixed assets that requires the Company’s Spanish subsidiary to maintain a specific level of employment and to continue to operate certain fixed assets. In the third quarter of 2013, the Company’s Spanish subsidiary repaid $1,558 of grants that were accrued in 2012 in conjunction with cost-reduction measures that failed to comply with employment level requirements for certain grants. As of June 30, 2014, approximately $1,067 was accrued for potential breach of grant requirements relating to employment level requirements. If the Company’s Spanish subsidiary fails to satisfy these or other requirements, such subsidiary will not qualify for future incentives and may be required to refund a portion of previously granted incentives. If the Company’s Spanish subsidiary fails to comply with its obligations under the grants, or the respective government agencies determine that the Company’s Spanish subsidiary has not complied with all of its grants, the Company could be required to make additional repayments ranging from $0 to $4,000. Any such potential repayment, which is not probable or reasonably estimable, would be in excess of what the Company has accrued as of June 30, 2014 and could have a material adverse effect on the Company’s results of operations, prospects, cash flows and financial condition.

COSTREDUCTION_ACTIONS

COST-REDUCTION ACTIONS	6 Months Ended
	Jun. 30, 2014
COST-REDUCTION ACTIONS	'
COST-REDUCTION ACTIONS	'
	NOTE 9—COST-REDUCTION ACTIONS
	In connection with ongoing cost-reduction measures by the Company, on October 15, 2013, the Company eliminated the positions of Chief Operating Officer, Vice President of Human Resources, Chief Technology Officer and Vice President of Finance effective November 15, 2013. These cost-reduction actions were implemented to better align the Company’s organization and cost-structure to its current and expected level of business. Total severance costs incurred in the fourth quarter of 2013 was $1,650.
	In light of the continued shift in module manufacturing to mainland China, and the requirement within this growing market for just-in-time delivery, the Company announced plans in 2013 to cease production at its Johor, Malaysia facility in 2014. In conjunction with the anticipated closure, the Company recognized severance and other benefits of $386 in cost of sales and $377 in selling, general and administrative expenses in 2013. In the second quarter of 2014, the Company reassessed the strategic benefit of this facility. Due to continued solar trade disputes between China and the United States and Europe, including the levy of tariffs and anti-dumping duties, solar module production is expected to increase in Asia outside of China. As such, the Company believes its Malaysia facility is strategically located in this region, and it will remain open indefinitely. As such, the Company reversed restructuring accruals recorded in 2013 during the three months ended June 30, 2014 resulting in a positive benefit to cost of sales of $407 and selling, general and administrative expense of $388.
	On January 22, 2013, the Board of Directors of the Company approved a cost-reduction action to cease manufacturing at the Company’s East Windsor, Connecticut facility after being notified its largest customer selected an alternative supplier. In addition, the Company executed headcount reductions of 130 employees on a global basis during the first six months of 2013. In conjunction with these headcount reductions, the Company recognized severance and other benefits of $1,281 in cost of sales and $383 in selling, general and administrative expense for the six months ended June 30, 2013.
	The activity during the six months ended June 30, 2014 related to cash settlements of previous accrued amounts, minor adjustments for cost-reduction actions initiated in 2013 and the non-cash reversal of prior accruals relating to the Malaysia facility that will now remain open.
		June 30,			June 30,
		2014			2013
	Balance as of beginning of year	$	1,934		$	200
	Additions	41			1,664
	Reversals	(795		)	—
	Reductions	(638		)	(1,800		)
	Balance as of end of period	$	542		$	64
	The restructuring accrual as of June 30, 2014 consists of $275 for severance and benefits and $267 of other exit costs.

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	6 Months Ended
	Jun. 30, 2014
FAIR VALUE MEASUREMENTS	'
FAIR VALUE MEASUREMENTS	'
	NOTE 10—FAIR VALUE MEASUREMENTS
	The Company measures certain financial assets and liabilities at fair value on a recurring basis in the financial statements. The hierarchy ranks the quality and reliability of inputs, or assumptions, used in the determination of fair value and requires financial assets and liabilities carried at fair value to be classified and disclosed in one of the following three categories:
	·         Level 1-quoted prices in active markets for identical assets and liabilities;
	·         Level 2-unadjusted quoted prices in active markets for similar assets or liabilities, or unadjusted quoted prices for identical or similar assets or liabilities in markets that are not active, or inputs other than quoted prices that are observable for the asset or liability; and
	·         Level 3-unobservable inputs that are not corroborated by market data.
	The following table provides the fair value measurements of applicable financial assets and liabilities as of June 30, 2014:
		Financial assets and liabilities at fair value
		as of June 30, 2014
		Level 1		Level 2			Level 3
	Money market funds (1)	$	3,438	$	—		$	—
	Deferred compensation (2)	$	—	$	(172	)	$	—
	Non-recurring fair value measurements (3)	$	—	$	4,344		$	—
	Total	$	3,438	$	4,172		$	—
	The following table provides the fair value measurements of applicable financial assets and liabilities as of December 31, 2013:
		Financial assets and liabilities at fair value
		as of December 31, 2013
		Level 1		Level 2			Level 3
	Money market funds (1)	$	29,458	$	—		$	—
	Deferred compensation (2)	$	—	$	(830	)	$	—
	Non-recurring fair value measurements (3)	$	—	$	—		$	—
	Total	$	29,458	$	(830	)	$	—
	(1)     Included in cash and cash equivalents on the Company’s Condensed Consolidated Balance Sheets. The carrying amount of money market funds is a reasonable estimate of fair value.
	(2)     Included in other long-term liabilities on the Company’s Condensed Consolidated Balance Sheets. Refer to Note 13 for further information.
	(3)     Included in Held-for-Sale on the Company’s Condensed Consolidated Balance Sheets.  Refer to Note 6 for further information.

INCOME_TAXES_FROM_CONTINUING_O

INCOME TAXES FROM CONTINUING OPERATIONS	6 Months Ended
	Jun. 30, 2014
INCOME TAXES FROM CONTINUING OPERATIONS	'
INCOME TAXES FROM CONTINUING OPERATIONS	'
	NOTE 11—INCOME TAXES FROM CONTINUING OPERATIONS
	During the three and six months ended June 30, 2014, the Company recorded an income tax expense of $596 and $735, respectively resulting in an effective tax rate of (57.1)% and (13.3)%, respectively. The projected annual effective tax rate excluding discrete items primarily related to disallowed foreign losses and stock option cancellations is a benefit of 34.7% as compared to the U.S. federal statutory rate of 35.0%. During the three months ended June 30, 2014, the Company recorded a $448 accrual for potential adjustments relating to a state tax audit and had $563 of disallowed foreign losses. The six months ended June 30, 2014 was also negatively impacted from a $1,053 non-cash deferred tax asset write-off associated with stock option cancellations and $605 of additional disallowed foreign losses.
	During the three and six months ended June 30, 2013, the Company recorded an income tax benefit of $2,234 and $4,078, respectively, resulting in an effective tax rate of 33.2% and 31.9%, respectively.  The tax provision reflected discrete items in the quarter primarily relating to disallowed foreign losses resulting in a $481 benefit in the quarter. The projected annual effective tax rate excluding these discrete items was a benefit of 37.5% as compared to the U.S. federal statutory rate of 35.0%. The annual effective tax rate was principally driven by the Company’s expected mix of geographic earnings.
	2014 Stock Option Cancellation
	During the six months ended June 30, 2014, 1,116,342 stock options were canceled due to the termination of employment of certain employees at the end of 2013. Since no tax windfall pool existed in additional paid-in-capital, the reduction in the deferred tax asset of $1,053 was charged to income tax expense as a discrete item during the six months ended June 30, 2014.

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	6 Months Ended
	Jun. 30, 2014
STOCKHOLDERS' EQUITY	'
STOCKHOLDERS' EQUITY	'
	NOTE 12—STOCKHOLDERS’ EQUITY
	Changes in stockholders’ equity for the six months ended June 30, 2014 are as follows:
		Common Stock					Treasury Stock				Additional			Accumulated			Accumulated			Total
											Paid–In						Other			Stockholders’
																	Comprehensive
		Issued		Amount			Acquired	Amount			Capital			Deficit			Loss			Equity
	Balance at December 31, 2013	41,768,526		$	417		3,722	$	(57	)	$	235,836		$	(122,421	)	$	(1,913	)	$	111,862
	Stock-based compensation	195,348		2			—	—			734			—			—			736
	Employee stock purchase plan	779		—			—	—			1			—			—			1
	Tender offer	(15,611,958	)	(156		)	—	—			(26,303		)	—			—			(26,459		)
	Net loss	—		—			—	—			—			(6,282		)	—			(6,282		)
	Foreign currency translation, net of tax	—		—			—	—			—			—			(212		)	(212		)
	Balance at June 30, 2014	26,352,695		$	263		3,722	$	(57	)	$	210,268		$	(128,703	)	$	(2,125	)	$	79,646
	Preferred Stock
	The Company’s Board of Directors has authorized 20,000,000 shares of preferred stock, $0.01 par value. At June 30, 2014, there were no shares issued or outstanding.
	Common Stock
	The Company’s Board of Directors has authorized 200,000,000 shares of common stock, $0.01 par value. At June 30, 2014, there were 26,498,601 shares issued and 26,494,879 shares outstanding of common stock. Each share of common stock is entitled to one vote per share. Included in the 26,494,879 shares outstanding are 26,352,695 shares of common stock and 142,184 shares of unvested restricted common stock.
	On January 31, 2014, the Company commenced a modified “Dutch Auction” tender offer (the “Offer”) to repurchase, for cash, up to $30,000 of shares of the Company’s common stock. On March 7, 2014, the Offer closed resulting in the repurchase of 15,611,958 shares at $1.54 per share. The Company used a portion of the Company’s cash and cash equivalents to purchase and retire such shares of its common stock for an aggregate purchase price of $24,042, excluding fees and expenses associated with the Offer. Fees and expenses relating to the tender amounted to $2,417, of which $1,984 was paid during the six months ended June 30, 2014.
	Treasury Stock
	In connection with the Company’s former debt agreements, the Company was permitted to repurchase shares of its common stock owned by terminated employees in connection with the exercise of stock options or similar equity based incentives in an aggregate amount not to exceed $2,000 in any fiscal year. As of June 30, 2014 and December 31, 2013, there were 3,722 shares held in treasury that were purchased at a cost of $57.

STOCKBASED_COMPENSATION

STOCK-BASED COMPENSATION	6 Months Ended
	Jun. 30, 2014
STOCK-BASED COMPENSATION	'
STOCK-BASED COMPENSATION	'
	NOTE 13—STOCK-BASED COMPENSATION
	On November 6, 2009, the Company’s Board of Directors approved the Company’s 2009 Equity Incentive Plan (the “2009 Plan”), which became effective on the same day. Effective May 14, 2013, the 2009 Plan was amended to increase the number of shares subject to the Plan. As a result, a total of 6,200,000 shares of common stock are reserved for issuance under the 2009 Plan. The 2009 Plan is administered by the Board of Directors or any committee designated by the Board of Directors, which has the authority to designate participants and determine the number and type of awards to be granted, the time at which awards are exercisable, the method of payment and any other terms or conditions of the awards. The 2009 Plan provides for the grant of stock options, including incentive stock options and nonqualified stock options, collectively, “options,” stock appreciation rights, shares of restricted stock, or “restricted stock,” rights to dividend equivalents and other stock-based awards, collectively, the “awards.” The Board of Directors or the committee will, with regard to each award, determine the terms and conditions of the award, including the number of shares subject to the award, the vesting terms of the award, and the purchase price for the award. Awards may be made in assumption of or in substitution for outstanding awards previously granted by the Company or its affiliates, or a company acquired by the Company or with which it combines. Options outstanding generally vest over a three year period and expire ten years from date of grant. There were 1,764,410 shares available for grant under the 2009 Plan as of June 30, 2014.
	The following table summarizes the options activity under the Company’s 2009 Plan for the six months ended June 30, 2014:
		Options Outstanding
		Number		Weighted–			Weighted–		Weighted–			Aggregate
		of		Average			Average		Average			Intrinsic
		Shares		Exercise			Remaining		Grant–Date			Value(1)
				Price			Contractual		Fair Value
							Term
							(in years)
	Balance at December 31, 2013	3,771,305		$	9.13		6.71		$	3.87		$	(29,341	)
	Options granted	1,000,000		$	1.59		—		$	0.9		$	—
	Exercised	—		$	—		—		$	—		$	—
	Canceled/forfeited	(1,116,342	)	$	8.56		—		$	3.71		$	—
	Balance at June 30, 2014	3,654,963		$	7.24		7.11		$	3.1		$	—
	Vested and exercisable as of June 30, 2014	2,143,713		$	10.89		5.59		$	4.45		$	(20,451	)
	Vested and exercisable as of June 30, 2014 and expected to vest thereafter	3,569,852		$	7.38		7.05		$	3.15		$	(21,526	)
	(1)     The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying awards and the closing stock price of $1.35 of the Company’s common stock on June 30, 2014.
	As of June 30, 2014, there was $1,298 of unrecognized compensation cost related to outstanding employee stock option awards. This amount is expected to be recognized over a weighted-average remaining vesting period of less than one year. To the extent the actual forfeiture rate is different from what the Company has anticipated, stock-based compensation related to these awards will be different from its expectations.
	The following table summarizes the restricted common stock activity of the Company for the six months ended June 30, 2014:
		Unvested
		Restricted Shares
		Number of		Weighted–
		Shares		Average
				Grant–Date
				Fair Value
	Unvested at December 31, 2013	114,667		$	4.32
	Granted	222,865		$	1.58
	Vested	(195,348	)	$	2.45
	Canceled	—		$	—
	Unvested at June 30, 2014	142,184		$	9.21
	Expected to vest after June 30, 2014	142,184		$	9.21
	As of June 30, 2014, there was $288 of unrecognized compensation cost related to employee and director unvested restricted common stock. This amount is expected to be recognized over a weighted-average remaining vesting period of less than one year. To the extent the actual forfeiture rate is different from what the Company has anticipated, stock-based compensation related to these awards will be different from its expectations.
	On November 9, 2010, the Company’s Board of Directors adopted the STR Holdings, Inc. 2010 Employee Stock Purchase Plan (“ESPP”) and reserved 500,000 shares of the Company’s common stock for issuance thereunder. The ESPP was made effective upon its approval by the votes of the Company’s stockholders on May 24, 2011 during the Company’s annual meeting for the purpose of qualifying such shares for special tax treatment under Section 423 of the Internal Revenue Code of 1986, as amended.
	Under the ESPP, eligible employees may use payroll withholdings to purchase shares of the Company’s common stock at a 10% discount. The Company has established four offering periods during the year in which eligible employees may participate. The Company purchases the number of required shares each period based upon the employees’ contribution plus the 10% discount. The number of shares purchased multiplied by the 10% discount is recorded by the Company as stock-based compensation. The Company recorded less than $1 in stock-based compensation expense relating to the ESPP for the three and six months ended June 30, 2014, respectively. The Company recorded $0 and $1 in stock-based compensation expense relating to the ESPP for the three and six months ended June 30, 2013, respectively. There were 479,778 shares available for purchase under the ESPP as of June 30, 2014.
	The Company has a deferred compensation arrangement with a certain member of management which states upon the earlier of December 31, 2015, sale of the Company, or termination of employment for any reason, the member is entitled to a payment based upon a formula set forth in his employment agreement. The payment is tied to distribution amounts the member would have received with respect to his former ownership in the predecessor Company if the assets were sold at fair market value compared to the value of the Company’s stock price. The amount of the potential bonus payment is capped at $550. In accordance with ASC 718-30, the obligation should be remeasured quarterly at fair value. The Company determined fair value using observable current market information as of the reporting date. The most significant input to determine the fair value was determined to be the Company’s common stock price which is a Level 2 input. Based upon the difference of the floor in the agreements and the Company’s common stock price at June 30, 2014, $172 of accrued compensation is recorded in other long-term liabilities in the Condensed Consolidated Balance Sheet.
	In 2014, the Compensation Committee of the Board of Directors modified the Company’s annual management incentive plan (“MIP”) for its named executive officers. In 2014, the executive officers will receive shares of the Company’s common stock rather than cash upon the achievement of the annual EBITDA target. In accordance with ASC 718-Compensation, it was determined that the Company will expense the stock-based compensation ratably over the year if it is probable the EBITDA target will be achieved. As of June 30, 2014, the Company determined it was not probable that the EBITDA target would be achieved and $235 in stock-based compensation expense was reversed during the three months ended June 30, 2014. In accordance with ASC 260-Earnings per Share, the Company determined the shares earned will be included in basic EPS only when they were issued.  For diluted EPS, the Company will include the hypothetical amount based on the average stock price for the quarter and weight them based on the reporting period when it is reasonably expected to achieve the performance target. For the six months ended June 30, 2014, the Company did not have any dilutive share impact.
	Stock-based compensation expense was included in the following Condensed Consolidated Statements of Comprehensive Loss categories for continuing operations:
		Three Months Ended						Six Months Ended
		June 30,						June 30,
		2014			2013			2014			2013
	Cost of sales	$	—		$	—		$	—		$	—
	Selling, general and administrative expense	$	88		$	756		$	701		$	1,106
	Research and development expense	$	—		$	4		$	—		$	8
	Total option exercise recognized tax benefit	$	—		$	—		$	—		$	—

REPORTABLE_SEGMENT_AND_GEOGRAP

REPORTABLE SEGMENT AND GEOGRAPHICAL INFORMATION	6 Months Ended
	Jun. 30, 2014
REPORTABLE SEGMENT AND GEOGRAPHICAL INFORMATION	'
REPORTABLE SEGMENT AND GEOGRAPHICAL INFORMATION	'
	NOTE 14—REPORTABLE SEGMENT AND GEOGRAPHICAL INFORMATION
	ASC 280-10-50 Disclosure about Segment of an Enterprise and Related Information, establishes standards for the manner in which companies report information about operating segments, products, geographic areas and major customers. The method of determining what information to report is based on the way that management organizes the operating segment within the enterprise for making operating decisions and assessing financial performance. Since the Company has one product line, sells to global customers in one industry, procures raw materials from similar vendors and expects similar long-term economic characteristics, the Company has one reporting segment and the information as to its operation is set forth below.
	Adjusted EBITDA is the main metric used by the management team and the Board of Directors to plan, forecast and review the Company’s segment performance. Adjusted EBITDA represents net loss from continuing operations before interest income, income tax (expense) benefit, depreciation, stock-based compensation expense, asset impairment, amortization of deferred financing costs, restructuring and certain non-recurring income and expenses from the results of operations.
	The following tables set forth information about the Company’s operations by its reportable segment and by geographic area:
	Operations by Reportable Segment
		Three Months Ended						Six Months Ended
		June 30,						June 30,
		2014			2013			2014			2013
	Reconciliation of Adjusted EBITDA to Net Loss from Continuing Operations
	Adjusted EBITDA	$	(3,982	)	$	(5,286	)	$	(6,905	)	$	(8,905	)
	Depreciation	(515		)	(524		)	(1,026		)	(1,016		)
	Amortization of deferred financing costs	—			(17		)	—			(34		)
	Interest income (expense), net	16			(7		)	20			(6		)
	Income tax (expense) benefit	(596		)	2,234			(735		)	4,078
	Restructuring	757			(91		)	730			(1,664		)
	Stock—based compensation	(88		)	(760		)	(701		)	(1,114		)
	Non-cash reversal of loss contingency (Note 8)	4,089			—			4,089			—
	Loss on reclassification of held for sale assets	(1,323		)	—			(1,323		)	—
	Loss on disposal of fixed assets	2			(40		)	(431		)	(40		)
	Net Loss from Continuing Operations	$	(1,640	)	$	(4,491	)	$	(6,282	)	$	(8,701	)
	Operations by Geographic Area
		Three Months Ended						Six Months Ended
		June 30,						June 30,
		2014			2013			2014			2013
	Net Sales
	Spain	$	7,259		$	5,143		$	13,784		$	8,792
	Malaysia	2,440			1,943			4,799			8,180
	United States	49			526			51			1,855
	China	1,474			143			1,924			143
	Total Net Sales	$	11,222		$	7,755		$	20,558		$	18,970
	Long-Lived Assets by Geographic Area
		June 30,			December 31,
		2014			2013
	Long-Lived Assets
	United States	$	1,409		$	699
	Malaysia	9,086			9,354
	Spain	8,771			9,141
	China	1,605			2,994
	Hong Kong	1			3
	Total Long-Lived Assets	$	20,872		$	22,191
	Foreign sales are based on the country in which the sales originate. Net sales to one of the Company’s major customers that exceeded 10% of the Company’s consolidated net sales for the three and six months ended June 30, 2014 were $4,396 and $8,356, respectively. Net sales to three of the Company’s major customers that exceeded 10% of the Company’s consolidated net sales for the three months ended June 30, 2013 was $4,316.  Net sales to four of the Company’s major customers that exceeded 10% of the Company’s consolidated net sales for the six months ended June 30, 2013 was $13,832.
	Accounts receivable from the one customer amounted to $4,720 and accounts receivable from the four customers amounted to $2,552 as of June 30, 2014 and December 31, 2013, respectively.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2014
SUBSEQUENT EVENTS	'
SUBSEQUENT EVENTS	'
	NOTE 15—SUBSEQUENT EVENTS
	Retention Agreement Amendments
	On July 7, 2014, the Company entered into retention agreement amendments (“ Amendments “) with certain members of senior management. The Amendments amend the retention agreements, dated as of July 18, 2013 (the “ Original Agreements “) between the Company and each Executive Officer previously disclosed and filed by the Company in a Current Report on Form 8-K filed with the Securities and Exchange Commission on July 23, 2013.
	The Amendments extend the outside date of each Original Agreement from June 30, 2014 to December 31, 2014. Accordingly, each Executive Officer will be entitled to receive the retention bonus provided under the Original Agreements if a closing of a Change of Control Transaction (as defined in the Original Agreements) occurs prior to December 31, 2014 so long as the Executive Officer remains employed by the Company on such date. The aggregate amount of retention bonus for both Executive Officers is $409 in the aggregate.  In the event of a Covered Termination (as defined in the Original Agreements), such Executive Officer would also be entitled to receive their respective retention bonus as if they were employed on such date. The Amendments also remove a plan of liquidation or dissolution of the Company from the definition of Change in Control in the Original Agreements.
	Zhenfa Transaction
	On August 11, 2014 (the “Effective Date”), the Company entered into certain definitive agreements with Zhenfa Energy Group Co., Ltd., a Chinese limited liability company (“Zhenfa”) and its indirect wholly-owned subsidiary, Zhen Fa New Energy (U.S.) Co., Ltd., a Nevada corporation (the “Purchaser”).
	On the Effective Date, the Company and the Purchaser entered into a Stock Purchase Agreement (the “Purchase Agreement”) pursuant to which the Company agreed to issue and sell to the Purchaser, and the Purchaser agreed to purchase from the Company, an aggregate of 27,632,130 shares (the “Purchased Shares”) of the Company’s authorized but unissued common stock, par value $0.01 per share (the “Common Stock”), for an aggregate purchase price (“Purchase Price”) of approximately $21,664, or $0.784 per share (the “Transaction”).  The Purchased Shares will represent approximately 51% of the Company’s outstanding shares upon the closing of the Transaction (the “Closing”).
	In connection with the execution of the Purchase Agreement, the Purchaser paid to the Company a deposit of $3,200 (the “Deposit”).  The Purchaser had also previously paid the Company $200 in connection with the negotiation of the Purchase Agreement (the “Prior Payment”).  Upon the Closing, the Deposit and the Prior Payment will be credited against the Purchase Price and, subject to certain conditions, are refundable to the Purchaser if the Closing does not occur.  If the Closing does not occur as a result of a breach of the Agreement by the Purchaser, the Company’s sole and exclusive remedy will be to retain the Deposit and Prior Payment.
	In connection with the Closing, the Company shall declare a special dividend (the “Special Dividend”) to be paid to all stockholders of the Company (other than the Purchaser) in an amount equal to $0.85 per common share.  The Purchase Agreement also anticipates that the Company will seek approval from the stockholders for a reverse stock split following the payment of the Special Dividend.  The Purchaser’s obligations under the Purchase Agreement are not conditioned on the receipt of financing.

LOSS_PER_SHARE_Tables

LOSS PER SHARE (Tables)	6 Months Ended
	Jun. 30, 2014
LOSS PER SHARE	'
Schedule of calculation of basic and diluted net loss per share	'
		Three Months Ended						Six Months Ended
		June 30,						June 30,
		2014			2013			2014			2013
	Basic and diluted net loss per share
	Numerator:
	Net loss from continuing operations	$	(1,640	)	$	(4,491	)	$	(6,282	)	$	(8,701	)
	Net loss from discontinued operations	—			—			—			—
	Net loss	$	(1,640	)	$	(4,491	)	$	(6,282	)	$	(8,701	)
	Denominator:
	Weighted—average shares outstanding	26,268,066			41,607,310			36,253,108			41,574,713
	Add:
	Dilutive effect of stock options	—			—			—			—
	Dilutive effect of restricted common stock	—			—			—			—
	Weighted—average shares outstanding with dilution	26,268,066			41,607,310			36,253,108			41,574,713
	Net loss per share:
	Basic from continuing operations	$	(0.06	)	$	(0.11	)	$	(0.17	)	$	(0.21	)
	Basic from discontinued operations	—			—			—			—
	Basic	$	(0.06	)	$	(0.11	)	$	(0.17	)	$	(0.21	)
	Diluted from continuing operations	$	(0.06	)	$	(0.11	)	$	(0.17	)	$	(0.21	)
	Diluted from discontinued operations	—			—			—			—
	Diluted	$	(0.06	)	$	(0.11	)	$	(0.17	)	$	(0.21	)

INVENTORIES_Tables

INVENTORIES (Tables)	6 Months Ended
	Jun. 30, 2014
INVENTORIES	'
Schedule of inventories	'
		June 30,			December 31,
		2014			2013
	Finished goods	$	2,005		$	2,938
	Raw materials	7,069			6,064
	Reserve	(186		)	(445		)
	Inventories, net	$	8,888		$	8,557

ACCRUED_LIABILITIES_Tables

ACCRUED LIABILITIES (Tables)	6 Months Ended
	Jun. 30, 2014
ACCRUED LIABILITIES	'
Schedule of accrued liabilities	'
		June 30,		December 31,
		2014		2013
	Product performance (see Note 8)	$	265	$	4,141
	Spanish grants (see Note 8)	1,067		1,071
	Salary and wages	663		412
	Professional fees	844		563
	Restructuring severance and benefits (see Note 9)	275		1,667
	Environmental (see Note 8)	76		76
	Other	769		502
	Total Accrued liabilities	$	3,959	$	8,432

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	6 Months Ended
	Jun. 30, 2014
Phase II environmental site assessment	'
Commitments and contingencies	'
Schedule of liability	'
		June 30,			June 30,
		2014			2013
	Balance as of beginning of year	$	76		$	105
	Additions	—			—
	Reductions	—			(29		)
	Balance as of end of period	$	76		$	76
Product performance liability	'
Commitments and contingencies	'
Schedule of liability	'
		June 30,			June 30,
		2014			2013
	Balance as of beginning of year	$	4,141		$	3,959
	Additions	492			15
	Reversals	(4,089		)	—
	Reductions	(245		)	—
	Foreign exchange impact	(34		)	(56		)
	Balance as of end of period	$	265		$	3,918

COSTREDUCTION_ACTIONS_Tables

COST-REDUCTION ACTIONS (Tables)	6 Months Ended
	Jun. 30, 2014
COST-REDUCTION ACTIONS	'
Schedule of restructuring accrual activity	'
		June 30,			June 30,
		2014			2013
	Balance as of beginning of year	$	1,934		$	200
	Additions	41			1,664
	Reversals	(795		)	—
	Reductions	(638		)	(1,800		)
	Balance as of end of period	$	542		$	64

FAIR_VALUE_MEASUREMENTS_Tables

FAIR VALUE MEASUREMENTS (Tables)	6 Months Ended
	Jun. 30, 2014
FAIR VALUE MEASUREMENTS	'
Schedule of fair value measurements of applicable financial assets and liabilities	'
		Financial assets and liabilities at fair value
		as of June 30, 2014
		Level 1		Level 2			Level 3
	Money market funds (1)	$	3,438	$	—		$	—
	Deferred compensation (2)	$	—	$	(172	)	$	—
	Non-recurring fair value measurements (3)	$	—	$	4,344		$	—
	Total	$	3,438	$	4,172		$	—
		Financial assets and liabilities at fair value
		as of December 31, 2013
		Level 1		Level 2			Level 3
	Money market funds (1)	$	29,458	$	—		$	—
	Deferred compensation (2)	$	—	$	(830	)	$	—
	Non-recurring fair value measurements (3)	$	—	$	—		$	—
	Total	$	29,458	$	(830	)	$	—
	(1)     Included in cash and cash equivalents on the Company’s Condensed Consolidated Balance Sheets. The carrying amount of money market funds is a reasonable estimate of fair value.
	(2)     Included in other long-term liabilities on the Company’s Condensed Consolidated Balance Sheets. Refer to Note 13 for further information.
	(3)     Included in Held-for-Sale on the Company’s Condensed Consolidated Balance Sheets.  Refer to Note 6 for further information.

STOCKHOLDERS_EQUITY_Tables

STOCKHOLDERS' EQUITY (Tables)	6 Months Ended
	Jun. 30, 2014
STOCKHOLDERS' EQUITY	'
Schedule of changes in stockholders' equity	'
		Common Stock					Treasury Stock				Additional			Accumulated			Accumulated			Total
											Paid–In						Other			Stockholders’
																	Comprehensive
		Issued		Amount			Acquired	Amount			Capital			Deficit			Loss			Equity
	Balance at December 31, 2013	41,768,526		$	417		3,722	$	(57	)	$	235,836		$	(122,421	)	$	(1,913	)	$	111,862
	Stock-based compensation	195,348		2			—	—			734			—			—			736
	Employee stock purchase plan	779		—			—	—			1			—			—			1
	Tender offer	(15,611,958	)	(156		)	—	—			(26,303		)	—			—			(26,459		)
	Net loss	—		—			—	—			—			(6,282		)	—			(6,282		)
	Foreign currency translation, net of tax	—		—			—	—			—			—			(212		)	(212		)
	Balance at June 30, 2014	26,352,695		$	263		3,722	$	(57	)	$	210,268		$	(128,703	)	$	(2,125	)	$	79,646

STOCKBASED_COMPENSATION_Tables

STOCK-BASED COMPENSATION (Tables)	6 Months Ended
	Jun. 30, 2014
STOCK-BASED COMPENSATION	'
Summary of options activity	'
		Options Outstanding
		Number		Weighted–			Weighted–		Weighted–			Aggregate
		of		Average			Average		Average			Intrinsic
		Shares		Exercise			Remaining		Grant–Date			Value(1)
				Price			Contractual		Fair Value
							Term
							(in years)
	Balance at December 31, 2013	3,771,305		$	9.13		6.71		$	3.87		$	(29,341	)
	Options granted	1,000,000		$	1.59		—		$	0.9		$	—
	Exercised	—		$	—		—		$	—		$	—
	Canceled/forfeited	(1,116,342	)	$	8.56		—		$	3.71		$	—
	Balance at June 30, 2014	3,654,963		$	7.24		7.11		$	3.1		$	—
	Vested and exercisable as of June 30, 2014	2,143,713		$	10.89		5.59		$	4.45		$	(20,451	)
	Vested and exercisable as of June 30, 2014 and expected to vest thereafter	3,569,852		$	7.38		7.05		$	3.15		$	(21,526	)
	(1)     The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying awards and the closing stock price of $1.35 of the Company’s common stock on June 30, 2014.
Summary of restricted common stock activity	'
		Unvested
		Restricted Shares
		Number of		Weighted–
		Shares		Average
				Grant–Date
				Fair Value
	Unvested at December 31, 2013	114,667		$	4.32
	Granted	222,865		$	1.58
	Vested	(195,348	)	$	2.45
	Canceled	—		$	—
	Unvested at June 30, 2014	142,184		$	9.21
	Expected to vest after June 30, 2014	142,184		$	9.21
Schedule of stock-based compensation expense	'
		Three Months Ended						Six Months Ended
		June 30,						June 30,
		2014			2013			2014			2013
	Cost of sales	$	—		$	—		$	—		$	—
	Selling, general and administrative expense	$	88		$	756		$	701		$	1,106
	Research and development expense	$	—		$	4		$	—		$	8
	Total option exercise recognized tax benefit	$	—		$	—		$	—		$	—

REPORTABLE_SEGMENT_AND_GEOGRAP1

REPORTABLE SEGMENT AND GEOGRAPHICAL INFORMATION (Tables)	6 Months Ended
	Jun. 30, 2014
REPORTABLE SEGMENT AND GEOGRAPHICAL INFORMATION	'
Schedule of Operations by Reportable Segment	'
	Operations by Reportable Segment
		Three Months Ended						Six Months Ended
		June 30,						June 30,
		2014			2013			2014			2013
	Reconciliation of Adjusted EBITDA to Net Loss from Continuing Operations
	Adjusted EBITDA	$	(3,982	)	$	(5,286	)	$	(6,905	)	$	(8,905	)
	Depreciation	(515		)	(524		)	(1,026		)	(1,016		)
	Amortization of deferred financing costs	—			(17		)	—			(34		)
	Interest income (expense), net	16			(7		)	20			(6		)
	Income tax (expense) benefit	(596		)	2,234			(735		)	4,078
	Restructuring	757			(91		)	730			(1,664		)
	Stock—based compensation	(88		)	(760		)	(701		)	(1,114		)
	Non-cash reversal of loss contingency (Note 8)	4,089			—			4,089			—
	Loss on reclassification of held for sale assets	(1,323		)	—			(1,323		)	—
	Loss on disposal of fixed assets	2			(40		)	(431		)	(40		)
	Net Loss from Continuing Operations	$	(1,640	)	$	(4,491	)	$	(6,282	)	$	(8,701	)
Schedule of Operations by Geographic Area	'
	Operations by Geographic Area
		Three Months Ended						Six Months Ended
		June 30,						June 30,
		2014			2013			2014			2013
	Net Sales
	Spain	$	7,259		$	5,143		$	13,784		$	8,792
	Malaysia	2,440			1,943			4,799			8,180
	United States	49			526			51			1,855
	China	1,474			143			1,924			143
	Total Net Sales	$	11,222		$	7,755		$	20,558		$	18,970
Schedule of Long-Lived Assets by Geographic Area	'
	Long-Lived Assets by Geographic Area
		June 30,			December 31,
		2014			2013
	Long-Lived Assets
	United States	$	1,409		$	699
	Malaysia	9,086			9,354
	Spain	8,771			9,141
	China	1,605			2,994
	Hong Kong	1			3
	Total Long-Lived Assets	$	20,872		$	22,191

LOSS_PER_SHARE_Details

LOSS PER SHARE (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, except Share data, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Numerator:	'	'	'	'
Net loss from continuing operations	($1,640)	($4,491)	($6,282)	($8,701)
Net loss	($1,640)	($4,491)	($6,282)	($8,701)
Denominator:	'	'	'	'
Weighted-average shares outstanding	26,268,066	41,607,310	36,253,108	41,574,713
Weighted-average shares outstanding with dilution	26,268,066	41,607,310	36,253,108	41,574,713
Net loss per share:	'	'	'	'
Basic from continuing operations (in dollars per share)	($0.06)	($0.11)	($0.17)	($0.21)
Basic (in dollars per share)	($0.06)	($0.11)	($0.17)	($0.21)
Diluted from continuing operations (in dollars per share)	($0.06)	($0.11)	($0.17)	($0.21)
Diluted (in dollars per share)	($0.06)	($0.11)	($0.17)	($0.21)

LOSS_PER_SHARE_Details_2

LOSS PER SHARE (Details 2) (USD $)	Jun. 30, 2014	Dec. 31, 2013	Mar. 07, 2014
			Dutch auction tender offer
LOSS PER SHARE	'	'	'
Common stock, shares outstanding	26,494,879	41,883,193	'
Shares repurchase	'	'	'
Number of shares repurchased	'	'	15,611,958
Purchase price (in dollars per share)	'	'	$1.54

LOSS_PER_SHARE_Details_3

LOSS PER SHARE (Details 3)	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Restricted common stock	'	'	'	'
Effect of anti-dilutive securities	'	'	'	'
Anti-dilutive securities excluded from diluted weighted-average shares outstanding (in shares)	'	17	'	141
Common stock issuable under ESPP	'	'	'	'
Effect of anti-dilutive securities	'	'	'	'
Anti-dilutive securities excluded from diluted weighted-average shares outstanding (in shares)	11	17	11	141
Stock options	'	'	'	'
Effect of anti-dilutive securities	'	'	'	'
Anti-dilutive securities excluded from diluted weighted-average shares outstanding (in shares)	3,654,963	3,775,933	3,654,963	3,775,933

INVENTORIES_Details

INVENTORIES (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2014	Jan. 13, 2014
In Thousands, unless otherwise specified			STR Solar (Hong Kong), Limited	STR Solar (Hong Kong), Limited
			FeiYu	FeiYu
			Contract Manufacturing Agreement	Contract Manufacturing Agreement
Inventories	'	'	'	'
Finished goods	$2,005	$2,938	'	'
Raw materials	7,069	6,064	'	2,502
Reserve	-186	-445	'	'
Inventories, net	8,888	8,557	'	'
Amount of raw material inventory transferred back to the entity	'	'	$1,472	'

LONGLIVED_ASSETS_Details

LONG-LIVED ASSETS (Details) (Sale of land use rights, USD $)	Jun. 30, 2014	Mar. 14, 2014
In Thousands, unless otherwise specified
Sale of land use rights	'	'
Sale of China Land Use Right	'	'
Proceeds from sale of china land use rights	'	$1,924
Loss on disposal from the sale of asset	$435	'

ASSETS_HELD_FOR_SALE_Details

ASSETS HELD FOR SALE (Details) (USD $)	3 Months Ended	6 Months Ended	0 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2014	Jun. 09, 2014	Jun. 09, 2014
			East Windsor, Connecticut facility	East Windsor, Connecticut facility
				Expected
Assets held for sale	'	'	'	'
Sale proceeds	'	$1,956	'	$4,750
Loss on reclassification on held for sale assets	$1,323	$1,323	$1,323	'

ACCRUED_LIABILITIES_Details

ACCRUED LIABILITIES (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
ACCRUED LIABILITIES	'	'
Product performance (see Note 8)	$265	$4,141
Spanish grants (see Note 8)	1,067	1,071
Salary and wages	663	412
Professional fees	844	563
Restructuring severance and benefits (see Note 9)	275	1,667
Environmental (see Note 8)	76	76
Other	769	502
Total Accrued liabilities	$3,959	$8,432

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES (Details) (STR Spain, Gain contingency, EVASA Preliminary Injunction Petition, EUR €)	0 Months Ended
In Thousands, unless otherwise specified	Oct. 10, 2012
STR Spain | Gain contingency | EVASA Preliminary Injunction Petition	'
Commitments and contingencies	'
Bond offered by STR and STRE to court in connection with the PI petition	€ 50

COMMITMENTS_AND_CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details 2) (USD $)	3 Months Ended	6 Months Ended				6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2014	Jun. 30, 2013
			Phase II environmental site assessment	Phase II environmental site assessment	Phase II environmental site assessment	Product performance liability	Product performance liability
						item
Product Performance	'	'	'	'	'	'	'
Balance as of beginning of period	'	'	'	'	'	$4,141	$3,959
Additions	'	'	'	'	'	492	15
Reversals	-4,089	-4,089	'	'	'	-4,089	'
Reductions	'	'	'	'	'	-245	'
Foreign exchange impact	'	'	'	'	'	-34	-56
Balance as of end of period	'	'	'	'	'	265	3,918
Number of customers comprising majority of loss contingency claim	'	'	'	'	'	1	'
Environmental	'	'	'	'	'	'	'
Balance as of beginning of period	'	'	105	76	76	'	'
Reductions	'	'	-29	'	'	'	'
Balance as of end of period	'	'	$76	$76	$76	'	'

COMMITMENTS_AND_CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details 3) (Spanish subsidiary, Breach of grant requirements, USD $)	3 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Jun. 30, 2014
Spanish subsidiary | Breach of grant requirements	'	'
Commitments and contingencies	'	'
Grants repaid	$1,558	'
Accrual for potential breach of grant requirements	'	1,067
Additional potential repayments, minimum	'	0
Additional potential repayments, maximum	'	$4,000

COSTREDUCTION_ACTIONS_Details

COST-REDUCTION ACTIONS (Details) (USD $)

6 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

6 Months Ended

3 Months Ended

In Thousands, unless otherwise specified

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2014

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2013

Jun. 30, 2013

Jun. 30, 2013

Dec. 31, 2013

Severance and benefits

Other exit costs

Facility closure

Facility closure

Facility closure

Facility closure

Headcount reductions

Headcount reductions

Headcount reductions

Cost-reduction measures

Johor, Malaysia

Johor, Malaysia

Johor, Malaysia

Johor, Malaysia

item

Cost of sales

Selling, general and administrative expense

Cost of sales

Cost of sales

Selling, general and administrative expense

Selling, general and administrative expense

Cost reduction actions

'

'

'

'

'

'

'

'

'

'

'

'

Severance cost

'

'

'

'

'

$386

'

$377

'

$1,281

$383

$1,650

Reversals

795

'

'

'

407

'

388

'

'

'

'

'

Headcount reduced

'

'

'

'

'

'

'

'

130

'

'

'

Rollforward of the severance and other exit cost accrual activity

'

'

'

'

'

'

'

'

'

'

'

'

Balance as of beginning of period

1,934

200

275

267

'

'

'

'

'

'

'

'

Additions

41

1,664

'

'

'

'

'

'

'

'

'

'

Reversals

-795

'

'

'

-407

'

-388

'

'

'

'

'

Reductions

-638

-1,800

'

'

'

'

'

'

'

'

'

'

Balance as of end of period

$542

$64

$275

$267

'

'

'

'

'

'

'

'

FAIR_VALUE_MEASUREMENTS_Detail

FAIR VALUE MEASUREMENTS (Details) (Fair value measurements, USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Level 1	'	'
Fair Value Measurements	'	'
Total assets (liabilities), net	$3,438	$29,458
Level 2	'	'
Fair Value Measurements	'	'
Total assets (liabilities), net	4,172	-830
Recurring | Level 1 | Money market funds	'	'
Fair Value Measurements	'	'
Cash and cash equivalents	3,438	29,458
Recurring | Level 2	'	'
Fair Value Measurements	'	'
Other liabilities - Deferred compensation	-172	-830
Non-recurring | Level 2	'	'
Fair Value Measurements	'	'
Held-for-Sale	$4,344	'

INCOME_TAXES_FROM_CONTINUING_O1

INCOME TAXES FROM CONTINUING OPERATIONS (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
INCOME TAXES FROM CONTINUING OPERATIONS	'	'	'	'
Income tax expense	($596)	$2,234	($735)	$4,078
Effective tax rate (as a percent)	-57.10%	33.20%	-13.30%	31.90%
Non-cash deferred tax asset write-off associated with stock option cancellations	'	'	1,053	'
Projected annual effective tax rate excluding discrete items (as a percent)	34.70%	37.50%	34.70%	37.50%
U.S. statutory income tax rate (as a percent)	35.00%	35.00%	35.00%	35.00%
Accrual for potential adjustments relating to state tax audit	448	'	'	'
Disallowed foreign losses accrual (benefit)	$563	($481)	$605	'

INCOME_TAXES_FROM_CONTINUING_O2

INCOME TAXES FROM CONTINUING OPERATIONS (Details 2) (USD $)	6 Months Ended
In Thousands, except Share data, unless otherwise specified	Jun. 30, 2014
Stock option cancellation	'
Charged to income tax expense	$1,053
2013 employee terminations | Employee stock option	'
Stock option cancellation	'
Stock options canceled (in shares)	1,116,342
Charged to income tax expense	$1,053

STOCKHOLDERS_EQUITY_Details

STOCKHOLDERS' EQUITY (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, except Share data, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013
			item
Changes in stockholders' equity	'	'	'	'	'
Balance at beginning of period	'	'	$111,862	'	'
Stock-based compensation	'	'	736	'	'
Employee stock purchase plan	'	'	1	'	'
Tender offer	'	'	-26,459	'	'
Net loss	-1,640	-4,491	-6,282	-8,701	'
Foreign currency translation, net of tax	-66	98	-212	-251	'
Balance at end of period	79,646	'	79,646	'	'
Preferred stock, authorized (in shares)	20,000,000	'	20,000,000	'	20,000,000
Preferred stock, par value (in dollars per share)	$0.01	'	$0.01	'	$0.01
Preferred stock, shares issued	0	'	0	'	0
Preferred stock, shares outstanding	0	'	0	'	0
Common stock, authorized (in shares)	200,000,000	'	200,000,000	'	200,000,000
Common stock, par value (in dollars per share)	$0.01	'	$0.01	'	$0.01
Common stock, issued (in shares)	26,498,601	'	26,498,601	'	41,886,915
Common stock, outstanding (in shares)	26,494,879	'	26,494,879	'	41,883,193
Number of voting rights entitled per share of common stock owned	'	'	1	'	'
Restricted common stock	'	'	'	'	'
Changes in stockholders' equity	'	'	'	'	'
Unvested common stock (in shares)	142,184	'	142,184	'	114,667
Common stock, excluding unvested restricted stock	'	'	'	'	'
Changes in stockholders' equity	'	'	'	'	'
Balance at beginning of period (in shares)	'	'	41,768,526	'	'
Stock-based compensation (in shares)	'	'	195,348	'	'
Employee stock purchase plan (in shares)	'	'	779	'	'
Tender offer (in shares)	'	'	-15,611,958	'	'
Balance at end of period (in shares)	26,352,695	'	26,352,695	'	'
Common Stock	'	'	'	'	'
Changes in stockholders' equity	'	'	'	'	'
Balance at beginning of period	'	'	417	'	'
Stock-based compensation	'	'	2	'	'
Tender offer	'	'	-156	'	'
Balance at end of period	263	'	263	'	'
Treasury Stock	'	'	'	'	'
Changes in stockholders' equity	'	'	'	'	'
Balance at beginning of period	'	'	'	'	-57
Balance at beginning of period (in shares)	'	'	'	'	3,722
Balance at end of period	-57	'	-57	'	-57
Balance at end of period (in shares)	3,722	'	3,722	'	3,722
Additional Paid-In Capital	'	'	'	'	'
Changes in stockholders' equity	'	'	'	'	'
Balance at beginning of period	'	'	235,836	'	'
Stock-based compensation	'	'	734	'	'
Employee stock purchase plan	'	'	1	'	'
Tender offer	'	'	-26,303	'	'
Balance at end of period	210,268	'	210,268	'	'
Accumulated Deficit	'	'	'	'	'
Changes in stockholders' equity	'	'	'	'	'
Balance at beginning of period	'	'	-122,421	'	'
Net loss	'	'	-6,282	'	'
Balance at end of period	-128,703	'	-128,703	'	'
Accumulated Other Comprehensive Loss	'	'	'	'	'
Changes in stockholders' equity	'	'	'	'	'
Balance at beginning of period	'	'	-1,913	'	'
Foreign currency translation, net of tax	'	'	-212	'	'
Balance at end of period	($2,125)	'	($2,125)	'	'

STOCKHOLDERS_EQUITY_Details_2

STOCKHOLDERS' EQUITY (Details 2) (USD $)	6 Months Ended		0 Months Ended		6 Months Ended	1 Months Ended
In Thousands, except Share data, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013	Mar. 07, 2014	Jan. 31, 2014	Jun. 30, 2014	Aug. 31, 2011
			Dutch auction tender offer	Dutch auction tender offer	Dutch auction tender offer	Maximum
Shares repurchase	'	'	'	'	'	'
Authorized amount of stock repurchase	'	'	'	$30,000	'	'
Number of shares tendered/sold	'	'	15,611,958	'	'	'
Purchase price (in dollars per share)	'	'	$1.54	'	'	'
Cash and equivalents used to purchase and retire shares of common stock, excluding fees and expenses	'	'	24,042	'	'	'
Fees and expenses associated with the purchase and retirement of shares of common stock	'	'	2,417	'	'	'
Cash and equivalents used for fees and expenses to purchase and retire shares of common stock	1,984	'	'	'	1,984	'
Repurchase of equity interest	'	'	'	'	'	2,000
Shares held in treasury	3,722	3,722	'	'	'	'
Cost of treasury stock	$57	$57	'	'	'	'

STOCKBASED_COMPENSATION_Detail

STOCK-BASED COMPENSATION (Details) (USD $)

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

6 Months Ended

12 Months Ended

6 Months Ended

In Thousands, except Share data, unless otherwise specified

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Nov. 09, 2010

Jun. 30, 2014

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Jun. 30, 2014

Jun. 30, 2014

ESPP

ESPP

ESPP

ESPP

ESPP

2009 Equity Incentive Plan

Stock options

Stock options

Stock options

Restricted shares

Restricted shares

item

Maximum

Maximum

Stock-based compensation

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of shares reserved for issuance

'

'

'

'

'

'

'

'

'

6,200,000

'

'

'

'

'

Vesting period

'

'

'

'

'

'

'

'

'

'

'3 years

'

'

'

'

Expiration period

'

'

'

'

'

'

'

'

'

'

'10 years

'

'

'

'

Number of shares available for grant or purchase

'

'

'

'

479,778

'

479,778

'

'

1,764,410

'

'

'

'

'

Number of Shares

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Outstanding at the beginning of the period (in shares)

'

'

'

'

'

'

'

'

'

'

3,771,305

'

'

'

'

Options granted (in shares)

'

'

'

'

'

'

'

'

'

'

1,000,000

'

'

'

'

Cancelled/forfeited (in shares)

'

'

'

'

'

'

'

'

'

'

-1,116,342

'

'

'

'

Outstanding at the end of the period (in shares)

'

'

'

'

'

'

'

'

'

'

3,654,963

3,771,305

'

'

'

Vested and exercisable at the end of the period (in shares)

'

'

'

'

'

'

'

'

'

'

2,143,713

'

'

'

'

Vested and exercisable at the end of the period and expected to vest thereafter (in shares)

'

'

'

'

'

'

'

'

'

'

3,569,852

'

'

'

'

Weighted-Average Exercise Price

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Outstanding at the beginning of the period (in dollars per share)

'

'

'

'

'

'

'

'

'

'

$9.13

'

'

'

'

Options granted (in dollars per share)

'

'

'

'

'

'

'

'

'

'

$1.59

'

'

'

'

Canceled/forfeited (in dollars per share)

'

'

'

'

'

'

'

'

'

'

$8.56

'

'

'

'

Outstanding at the end of the period (in dollars per share)

'

'

'

'

'

'

'

'

'

'

$7.24

$9.13

'

'

'

Vested and exercisable at the end of the period (in dollars per share)

'

'

'

'

'

'

'

'

'

'

$10.89

'

'

'

'

Vested and exercisable at the end of the period and expected to vest thereafter (in dollars per share)

'

'

'

'

'

'

'

'

'

'

$7.38

'

'

'

'

Weighted-Average Remaining Contractual Term (in years)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Outstanding at the end of the period

'

'

'

'

'

'

'

'

'

'

'7 years 1 month 10 days

'6 years 8 months 16 days

'

'

'

Vested and exercisable at the end of the period

'

'

'

'

'

'

'

'

'

'

'5 years 7 months 2 days

'

'

'

'

Vested and exercisable at the end of the period and expected to vest thereafter

'

'

'

'

'

'

'

'

'

'

'7 years 18 days

'

'

'

'

Weighted-Average Grant-Date Fair Value

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Outstanding at the beginning of the period (in dollars per share)

'

'

'

'

'

'

'

'

'

'

$3.87

'

'

'

'

Options granted (in dollars per share)

'

'

'

'

'

'

'

'

'

'

$0.90

'

'

'

'

Canceled/forfeited (in dollars per share)

'

'

'

'

'

'

'

'

'

'

$3.71

'

'

'

'

Outstanding at the end of the period (in dollars per share)

'

'

'

'

'

'

'

'

'

'

$3.10

$3.87

'

'

'

Vested and exercisable at the end of the period (in dollars per share)

'

'

'

'

'

'

'

'

'

'

$4.45

'

'

'

'

Vested and exercisable at the end of the period and expected to vest thereafter (in dollars per share)

'

'

'

'

'

'

'

'

'

'

$3.15

'

'

'

'

Aggregate Intrinsic Value

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Outstanding

'

'

'

'

'

'

'

'

'

'

'

($29,341)

'

'

'

Vested and exercisable at the end of the period

'

'

'

'

'

'

'

'

'

'

-20,451

'

'

'

'

Vested and exercisable at the end of the period and expected to vest thereafter

'

'

'

'

'

'

'

'

'

'

-21,526

'

'

'

'

Stock-based compensation, additional disclosure

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Closing stock price (in dollars per share)

$1.35

'

$1.35

'

'

'

'

'

'

'

'

'

'

'

'

Number of units

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Unvested at the beginning of the period (in shares)

'

'

'

'

'

'

'

'

'

'

'

'

'

114,667

'

Granted (in shares)

'

'

'

'

'

'

'

'

'

'

'

'

'

222,865

'

Vested (in shares)

'

'

'

'

'

'

'

'

'

'

'

'

'

-195,348

'

Unvested at the end of the period (in shares)

'

'

'

'

'

'

'

'

'

'

'

'

'

142,184

'

Expected to vest at the end of the period (in shares)

'

'

'

'

'

'

'

'

'

'

'

'

'

142,184

'

Weighted-Average Grant-Date Fair Value

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Unvested at the beginning of the period (in dollars per share)

'

'

'

'

'

'

'

'

'

'

'

'

'

$4.32

'

Granted (in dollars per share)

'

'

'

'

'

'

'

'

'

'

'

'

'

$1.58

'

Vested (in dollars per share)

'

'

'

'

'

'

'

'

'

'

'

'

'

$2.45

'

Unvested at the end of the period (in dollars per share)

'

'

'

'

'

'

'

'

'

'

'

'

'

$9.21

'

Expected to vest at the end of the period (in dollars per share)

'

'

'

'

'

'

'

'

'

'

'

'

'

$9.21

'

Unrecognized compensation cost

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Unrecognized compensation cost

'

'

'

'

'

'

'

'

'

'

1,298

'

'

288

'

Weighted-average remaining vesting period of recognition

'

'

'

'

'

'

'

'

'

'

'

'

'1 year

'

'1 year

Stock-based compensation plans

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Shares reserved for issuance under stock purchase plan

'

'

'

'

'

'

'

'

500,000

'

'

'

'

'

'

Discount rate (as a percent)

'

'

'

'

'

'

10.00%

'

'

'

'

'

'

'

'

Number of Offering periods

'

'

'

'

'

'

4

'

'

'

'

'

'

'

'

Stock-based compensation expense

$88

$760

$701

$1,114

$1

$0

$1

$1

'

'

'

'

'

'

'

STOCKBASED_COMPENSATION_Detail1

STOCK-BASED COMPENSATION (Details 2) (Deferred compensation, Certain member of management, USD $)	Jun. 30, 2014
In Thousands, unless otherwise specified
Expected | Maximum	'
Deferred compensation arrangement	'
Potential bonus payable to members of management	$550
Recurring fair value measurement | Level 2 | Other long-term liabilities	'
Deferred compensation arrangement	'
Deferred compensation liability, noncurrent	$172

STOCKBASED_COMPENSATION_Detail2

STOCK-BASED COMPENSATION (Details 3) (MIP stock-based compensation, Executive officers, USD $)	3 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014
MIP stock-based compensation | Executive officers	'
Executive stock-based compensation	'
Compensation expense	$235

STOCKBASED_COMPENSATION_Detail3

STOCK-BASED COMPENSATION (Details 4) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Stock-based compensation expense:	'	'	'	'
Total stock-based compensation expense	$88	$760	$701	$1,114
Selling, general and administrative expense	'	'	'	'
Stock-based compensation expense:	'	'	'	'
Total stock-based compensation expense	88	756	701	1,106
Research and development expense	'	'	'	'
Stock-based compensation expense:	'	'	'	'
Total stock-based compensation expense	'	$4	'	$8

REPORTABLE_SEGMENT_AND_GEOGRAP2

REPORTABLE SEGMENT AND GEOGRAPHICAL INFORMATION (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
			product
			industry
			segment
REPORTABLE SEGMENT AND GEOGRAPHICAL INFORMATION	'	'	'	'
Number of products sold by entity	'	'	1	'
Number of industries in which products are sold to global customers	'	'	1	'
Number of reportable segments	'	'	1	'
Reconciliation of Adjusted EBITDA to Net Loss from Continuing Operations	'	'	'	'
Operating loss / Segment adjusted EBITDA	($3,852)	($6,553)	($7,788)	($12,635)
Depreciation	-515	-524	-1,026	-1,016
Amortization of deferred financing costs	'	-17	'	-34
Interest income (expense), net	16	-7	20	-6
Income tax (expense) benefit	-596	2,234	-735	4,078
Restructuring	'	'	-41	-1,664
Stock-based compensation	-88	-760	-701	-1,114
Non-cash reversal of loss contingency (Note 8)	4,089	'	4,089	'
Loss on reclassification on held for sale assets	-1,323	'	-1,323	'
Loss on disposal of fixed assets	2	-40	-431	-40
Net loss from continuing operations	-1,640	-4,491	-6,282	-8,701
Reporting segment	'	'	'	'
Reconciliation of Adjusted EBITDA to Net Loss from Continuing Operations	'	'	'	'
Operating loss / Segment adjusted EBITDA	-3,982	-5,286	-6,905	-8,905
Reconciling items	'	'	'	'
Reconciliation of Adjusted EBITDA to Net Loss from Continuing Operations	'	'	'	'
Restructuring	($757)	($91)	($730)	($1,664)

REPORTABLE_SEGMENT_AND_GEOGRAP3

REPORTABLE SEGMENT AND GEOGRAPHICAL INFORMATION (Details 2) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013
Net Sales	'	'	'	'	'
Net sales	$11,222	$7,755	$20,558	$18,970	'
Long-Lived Assets	'	'	'	'	'
Long-Lived Assets	20,872	'	20,872	'	22,191
United States	'	'	'	'	'
Net Sales	'	'	'	'	'
Net sales	49	526	51	1,855	'
Long-Lived Assets	'	'	'	'	'
Long-Lived Assets	1,409	'	1,409	'	699
Malaysia	'	'	'	'	'
Net Sales	'	'	'	'	'
Net sales	2,440	1,943	4,799	8,180	'
Long-Lived Assets	'	'	'	'	'
Long-Lived Assets	9,086	'	9,086	'	9,354
Spain	'	'	'	'	'
Net Sales	'	'	'	'	'
Net sales	7,259	5,143	13,784	8,792	'
Long-Lived Assets	'	'	'	'	'
Long-Lived Assets	8,771	'	8,771	'	9,141
China	'	'	'	'	'
Net Sales	'	'	'	'	'
Net sales	1,474	143	1,924	143	'
Long-Lived Assets	'	'	'	'	'
Long-Lived Assets	1,605	'	1,605	'	2,994
Hong Kong	'	'	'	'	'
Long-Lived Assets	'	'	'	'	'
Long-Lived Assets	$1	'	$1	'	$3

REPORTABLE_SEGMENT_AND_GEOGRAP4

REPORTABLE SEGMENT AND GEOGRAPHICAL INFORMATION (Details 3) (USD $)	3 Months Ended		6 Months Ended		3 Months Ended	6 Months Ended	3 Months Ended	0 Months Ended	6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013	Jun. 30, 2013	Dec. 31, 2013
					One of the major customers	One of the major customers	Three of the major customers	Four of the major customers	Four of the major customers	Four of the major customers
					customer	customer	customer	customer	customer
Reportable segments and geographical information	'	'	'	'	'	'	'	'	'	'
Number of major customers	'	'	'	'	1	1	3	4	4	'
Net sales	$11,222	$7,755	$20,558	$18,970	$4,396	$8,356	$4,316	'	$13,832	'
Accounts receivable	'	'	'	'	$4,720	$4,720	'	'	'	$2,552

SUBSEQUENT_EVENTS_Details

SUBSEQUENT EVENTS (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2014	Aug. 11, 2014	Aug. 11, 2014	Aug. 11, 2014	Aug. 11, 2014	Aug. 11, 2014	Jul. 07, 2014
In Thousands, except Share data, unless otherwise specified			Purchaser	Subsequent event	Subsequent event	Subsequent event	Subsequent event	Subsequent event	Subsequent event
			STR Holdings, Inc.	Special dividend declared	Purchase Agreement	Purchase Agreement	Purchase Agreement	Purchase Agreement	Deferred bonus
				Expected	Expected	Expected	Purchaser	Purchaser	Executive officers
							STR Holdings, Inc.	STR Holdings, Inc.	Expected
								Expected
Subsequent events	'	'	'	'	'	'	'	'	'
Aggregate amount of retention bonus	'	'	'	'	'	'	'	'	$409
Number of shares issued	'	'	'	'	27,632,130	'	'	'	'
Common stock, par value (in dollars per share)	$0.01	$0.01	'	'	'	'	'	'	'
Purchase price	'	'	'	'	21,664	'	'	'	'
Price per share (in dollars per share)	'	'	'	'	'	$0.78	'	'	'
Percentage of oustanding shares upon closing of transaction	'	'	'	'	'	'	'	51.00%	'
Deposit	'	'	'	'	'	'	3,200	'	'
Prior payment	'	'	$200	'	'	'	'	'	'
Dividend payable on common stock (in dollars per share)	'	'	'	$0.85	'	'	'	'	'