US Nuclear (UCLE) 10-K 14 Apr 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Mar. 31, 2014	Jun. 30, 2013
Document And Entity Information	'	'	'
Entity Registrant Name	'US NUCLEAR CORP.	'	'
Entity Central Index Key	'0001543623	'	'
Document Type	'10-K	'	'
Document Period End Date	31-Dec-13	'	'
Amendment Flag	'false	'	'
Current Fiscal Year End Date	'--12-31	'	'
Is Entity a Well-known Seasoned Issuer?	'No	'	'
Is Entity a Voluntary Filer?	'No	'	'
Is Entity's Reporting Status Current?	'Yes	'	'
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Public Float	'	'	$0
Entity Common Stock, Shares Outstanding	'	11,150,000	'
Document Fiscal Period Focus	'FY	'	'
Document Fiscal Year Focus	'2013	'	'

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2013	Dec. 31, 2012
CURRENT ASSETS	'	'
Cash and cash equivalents	$265,873	$348,439
Accounts receivable	584,813	333,241
Inventory	1,421,642	1,131,574
Other current assets	4,800	'
TOTAL CURRENT ASSETS	2,277,128	1,813,254
PROPERTY, EQUIPMENT AND IMPROVEMENTS, net	20,543	17,803
GOODWILL	570,176	570,176
TOTAL ASSETS	2,867,847	2,401,233
CURRENT LIABILITIES	'	'
Accounts payable	140,250	108,438
Accrued liabilities	61,072	37,242
Income taxes payable	'	24,653
Customer deposit	9,235	'
Line of credit	355,255	218,500
TOTAL CURRENT LIABILITIES	565,812	388,833
Note payable - shareholder	660,429	328,848
TOTAL LIABILITIES	1,226,241	717,681
COMMITMENTS AND CONTINGENCIES	'	'
SHAREHOLDERS' EQUITY:	'	'
Preferred stock, $0.0001 par value, 5,000,000 shares authorized; none issued and outstanding	'	'
Common stock, $0.0001 par value; 100,000,000 shares authorized, 10,700,000 and 9,150,000 shares issued and outstanding	1,070	915
Additional paid in capital	2,157,064	2,170,120
Accumulated deficit	-516,528	-487,483
TOTAL SHAREHOLDERS' EQUITY	1,641,606	1,683,552
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$2,867,847	$2,401,233

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Statement of Financial Position [Abstract]	'	'
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, par value	$0.00	$0.00
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, shares authorized	100,000,000	100,000,000
Common stock, par value	$0.00	$0.00
Common stock, shares issued	10,700,000	9,150,000
Common stock, shares outstanding	10,700,000	9,150,000

Consolidated_Statements_Of_Ope

Consolidated Statements Of Operations (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Statement [Abstract]	'	'
Sales	$2,353,860	$2,609,659
Cost of goods sold	1,221,426	1,276,721
Gross profit	1,132,434	1,332,938
Selling, general and administrative expenses	1,156,823	809,309
Income from operations	-24,389	523,629
Other income (expense)	'	'
Interest income	'	'
Interest expense	4,656	7,500
Total non-operating income (expense)	-4,656	-7,500
Income before provision for income taxes	-29,045	516,129
Provision for income taxes	'	24,653
Net income (loss)	($29,045)	$491,476
Weighted average shares outstanding - basic and diluted	9,476,986	9,150,000
Earnings per shares - basic and diluted	$0	$0.05

Consolidated_Statement_Of_Shar

Consolidated Statement Of Shareholders Equity (USD $)	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Balance, amount at Dec. 31, 2011	$915	$2,170,120	($978,959)	$1,192,076
Balance, shares at Dec. 31, 2011	9,150,000	'	'	'
Net income (loss)	'	'	491,476	491,476
Balance, amount at Dec. 31, 2012	915	2,170,120	-487,483	1,683,552
Balance, shares at Dec. 31, 2012	9,150,000	'	'	9,150,000
Shares issued in connection with reverse merger, shares	1,550,000	'	'	'
Shares issued in connection with reverse merger, value	155	-13,056	'	-12,901
Net income (loss)	'	'	-29,045	-29,045
Balance, amount at Dec. 31, 2013	$1,070	$2,157,064	($516,528)	$1,641,606
Balance, shares at Dec. 31, 2013	10,700,000	'	'	10,700,000

Consolidated_Statements_Of_Cas

Consolidated Statements Of Cash Flows (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Statement of Cash Flows [Abstract]	'	'
Net income (loss)	($29,045)	$491,476
Adjustment to reconcile net income (loss) to net cash provided by (used in) operating activities:	'	'
Depreciation and amortization	3,694	18,428
Changes in:	'	'
Accounts receivable	-251,572	-131,093
Inventory	-290,068	-248,995
Other current assets	-4,800	'
Accounts payable	29,812	26,228
Accrued liabilities	23,830	2,618
Income taxes payable	-24,653	24,653
Customer deposits	9,235	-174,372
Net cash provided by(used in) operating activities	-533,567	8,943
CASH FLOWS FROM INVESTING ACTIVITIES	'	'
Purchases of property, equipment and improvements	6,434	'
Payments on acquisition payable	'	78,536
Net cash used in investing activities	-6,434	-78,536
CASH FLOWS FROM FINANCING ACTIVITIES	'	'
Net receipts on line of credit	136,755	80,435
Payment on note payable - shareholder	'	'
Proceeds from note payable - shareholder	320,680	172,731
Net cash provided by financing activities	457,435	253,166
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	-82,566	183,573
CASH AND CASH EQUIVALENTS - Beginning of the year	348,439	164,866
CASH AND CASH EQUIVALENTS - End of the year	265,873	348,439
Supplemental disclosures of cash flow information	'	'
Taxes paid	24,653	'
Interest paid	$4,656	$7,500

Organization_And_Basis_Of_Pres

Organization And Basis Of Presentation	12 Months Ended
	Dec. 31, 2013
Organization And Basis Of Presentation	'
Organization And Basis Of Presentation	'
	Note 1 - Organization and Basis of Presentation
	Organization and Line of Business
	US Nuclear Corp., formerly known as APEX 3, Inc., (the “Company” or “US Nuclear”) was incorporated under the laws of the State of Delaware on February 14, 2012.  On that date, 10,000,000 shares of common stock were issued to its founder, Richard Chiang.  On April 18, 2012, 10,000,000 were sold to Robert Goldstein, subsequently, Mr. Goldstein sold 850,000 shares to Mr. Chiang, leaving Mr. Goldstein with 9,150,000. On May 4, 2012, we amended our name to US Nuclear Corp. On August 15, 2013, Mr. Chiang purchased an additional 700,000 shares of common stock. On October 15, 2013, the Company merged its subsidiary, US Nuclear Acquisition Corp. into Optron Scientific Company Inc. (described below).  On December 31, 2013 there were 10,700,000 shares of common stock outstanding.  On January 1, 2014, Mr. Chiang purchased an additional 450,000 shares of common stock. Optron Scientific Company, Inc. (“Optron”) was incorporated in the State of California on December 24, 1971.
	On October 15, 2013, the Company entered into a share exchange agreement and plan of merger with Optron. Pursuant to the agreement, the Company acquired from Optron all of the issued and outstanding capital stock consisting of 98,372 shares of common stock in exchange for 9,150,000 shares of the Company’s common stock.
	Concurrently with the closing of the transactions, the Company entered into an agreement with Richard Chiang, the Company’s sole director and chief executive officer, pursuant to which he returned 9,150,000 shares of the Company’s common stock for cancellation. Mr. Chiang was not compensated for the cancellation of his shares of the Company’s common stock. Upon completion of the foregoing transactions, the Company had an aggregate of 10,700,000 shares of common stock issued and outstanding.
	The exchange of shares with Optron was accounted for as a reverse acquisition under the purchase method of accounting since Optron obtained control of the Company. Accordingly, the merger of Optron into the Company was recorded as a recapitalization of Optron, Optron being treated as the continuing entities. The historical financial statements presented are the financial statements of Optron. The share exchange agreement has been treated as a recapitalization and not as a business combination; therefore, no pro forma information is disclosed. At the date of this transaction, the net liabilities of the legal acquirer, US Nuclear, were $12,901.
	As a result of the reverse merger transactions described above the historical financial statements presented are those of Optron, the operating entity.
	The Company is engaged in developing, manufacturing and selling radiation detection and measuring equipment. The Company markets and sells its products to consumers throughout the world.
	Basis of Presentation
	The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, Optron and its wholly-owned subsidiary, Overhoff Technology Corporation (“Overhoff”), and have been prepared in conformity with accounting principles generally accepted in the United States of America. All significant intercompany transactions and balances have been eliminated.

Summary_Of_Significant_Account

Summary Of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Summary Of Significant Accounting Policies	'
	Note 2 – Summary of Significant Accounting Policies
	Accounting Method
	The Company’s financial statements are prepared using the accrual method of accounting. The Company has elected a fiscal year ending on December 31.
	Use of Estimates
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. It is possible that accounting estimates and assumptions may be material to the Company due to the levels of subjectivity and judgment involved.
	Cash and Cash Equivalents
	Cash and cash equivalents include cash on hand and cash in time deposits, certificates of deposit and all highly liquid debt instruments with original maturities of three months or less.
	Accounts Receivable
	The Company maintains reserves for potential credit losses for accounts receivable. Management reviews the composition of accounts receivable and analyzes historical bad debts, customer concentrations, customer credit worthiness, current economic trends and changes in customer payment patterns to evaluate the adequacy of these reserves.  Reserves are recorded based on the Company’s historical collection history. Allowance for doubtful accounts as of December 31, 2013 and 2012 were $0 and $0, respectively.
	Inventories
	Inventories are valued at the lower of cost (determined primarily by the average cost method) or market. Management compares the cost of inventories with the market value and allowance is made for writing down their inventories to market value, if lower.
	Property and Equipment
	Property and equipment are stated at cost. Expenditures for maintenance and repairs are charged to earnings as incurred; additions, renewals and betterments are capitalized. When property and equipment are retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the respective accounts, and any gain or loss is included in operations. Depreciation of property and equipment is provided using the straight-line method for substantially all assets with estimated lives as follows:
	Furniture and fixtures	5 years
	Leasehold improvement	Lesser of lease life or economic life
	Equipment	5 years
	Computers and software	5 years
	Long-Lived Assets
	The Company applies the provisions of ASC Topic 360, “Property, Plant, and Equipment,” which addresses financial accounting and reporting for the impairment or disposal of long-lived assets. ASC 360 requires impairment losses to be recorded on long-lived assets used in operations when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are less than the assets’ carrying amounts. In that event, a loss is recognized based on the amount by which the carrying amount exceeds the fair value of the long-lived assets. Loss on long-lived assets to be disposed of is determined in a similar manner, except that fair values are reduced for the cost of disposal. Based on its review at December 31, 2013 the Company believes there was no impairment of its long-lived assets.
	Goodwill
	Goodwill represents the excess of purchase price over the underlying net assets of businesses acquired. The entire goodwill balance in the accompanying financial statements resulted from the Company’s acquisition of Overhoff Technology Corporation in 2006. Under accounting requirements, goodwill is not amortized but is subject to annual impairment tests. As of December 31, 2013 and 2012 the Company performed the required impairment review which resulted in no impairment adjustments.
	Revenue Recognition
	The Company’s revenue recognition policies comply with FASB ASC Topic 605. Revenue is recognized at the date of shipment to customers when a formal arrangement exists, the price is fixed or determinable, the delivery is completed, no other significant obligations of the Company exist and collectability is reasonably assured. Payments received before all of the relevant criteria for revenue recognition are satisfied are recorded as customer deposits.
	Sales returns and allowances was $0 for the years ended December 31, 2013 and 2012. The Company does not provide unconditional right of return, price protection or any other concessions to its customers.
	Customer Deposits
	Customer deposits represent cash paid to the Company by customers before the product has been completed and shipped.
	Income Taxes
	The Company accounts for income taxes in accordance with ASC Topic 740, “Income Taxes.” ASC 740 requires a company to use the asset and liability method of accounting for income taxes, whereby deferred tax assets are recognized for deductible temporary differences, and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion, or all of, the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.
	Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The adoption had no effect on the Company’s consolidated financial statements.
	Basic and Diluted Earnings Per Share
	Earnings per share is calculated in accordance with ASC Topic 260, “Earnings Per Share.” Basic earnings per share (“EPS”) is based on the weighted average number of common shares outstanding. Diluted EPS is based on the assumption that all dilutive convertible shares and stock warrants were converted or exercised. Dilution is computed by applying the treasury stock method. Under this method, options and warrants are assumed to be exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period. There were no potentially dilutive securities outstanding during 2013 and 2012.
	Segment Reporting
	FASB ASC Topic 280, “Segment Reporting,” requires use of the “management approach” model for segment reporting. The management approach model is based on the way a company’s management organizes segments within the company for making operating decisions and assessing performance. The Company determined it has two reportable segments. See Note 8.
	Recent Accounting Pronouncements
	The Financial Accounting Standards Board (“FASB”) has issued ASU No. 2013-04, Liabilities (Topic 405), “Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation Is Fixed at the Reporting Date.” ASU 2013-04 provides guidance for the recognition, measurement, and disclosure of obligations resulting from joint and several liability arrangements for which the total amount of the obligation within the scope of this ASU is fixed at the reporting date, except for obligations addressed within existing guidance in U.S. GAAP. The guidance requires an entity to measure those obligations as the sum of the amount the reporting entity agreed to pay on the basis of its arrangement among its co-obligors and any additional amount the reporting entity expects to pay on behalf of its co-obligors. The amendments in this ASU are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The Company does not expect the adoption of this guidance to have a material impact on the Company’s financial statements.
	In July 2013, the FASB issued ASU 2013-11, Income Taxes (Topic 740): Presentation of Unrecognized Tax Benefit When a Net Operating Loss Carryforward, A Similar Tax Loss, or a Tax Credit Carryforward Exists (A Consensus the FASB Emerging Issues Task Force). ASU 2013-11 provides guidance on financial statement presentation of unrecognized tax benefit when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists. The FASB’s objective in issuing this ASU is to eliminate diversity in practice resulting from a lack of guidance on this topic in current U.S. GAAP. This ASU applies to all entities with unrecognized tax benefits that also have tax loss or tax credit carryforward in the same tax jurisdiction as of the reporting date. This amendment is effective for public entities for fiscal years beginning after December 15, 2013 and interim periods within those years. The company does not expect the adoption of this standard to have a material impact on the Company’s financial position and results of operations.
	Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the AICPA, and the Securities Exchange Commission (the “SEC”) did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statements.

Inventory

Inventory	12 Months Ended
	Dec. 31, 2013
DisclosureInventoryAbstract	'
Inventory	'
	Note 3 – Inventory
	Inventory at December 31, 2013 and 2012 consisted of the following:
		2013		2012
	Raw materials	$	870,758	$	750,904
	Work in Progress		137,721		95,168
	Finished goods		413,163		285,502
		$	1,421,642	$	1,131,574

Property_Equipment_And_Improve

Property, Equipment And Improvements	12 Months Ended
	Dec. 31, 2013
Property Equipment And Improvements	'
Property, Equipment And Improvements	'
	Note 4 – Property, Equipment and Improvements
	The following are the details of the property, equipment and improvements at December 31, 2013 and 2012:
		2013			2012
	Furniture and fixtures	$	146,073		$	143,497
	Leasehold Improvements		50,091			49,696
	Equipment		212,076			205,643
	Computers and software		26,628			26,628
	Less accumulated depreciation		(414,325	)		(407,661	)
	Property and equipment, net	$	20,543		$	17,803

Note_Payable_Shareholder

Note Payable Shareholder	12 Months Ended
	Dec. 31, 2013
Note Payable Shareholder	'
Note Payable Shareholder	'
	Note 5 – Note Payable Shareholder
	Robert Goldstein, the owner of the Company, has loaned funds to the Company from time to time. These loans are evidenced by unsecured, non-interest bearing notes due on December 31, 2015. The amounts due to Mr. Goldstein are $660,429 and $328,848 as of December 31, 2013 and 2012, respectively.

Line_Of_Credit

Line Of Credit	12 Months Ended
	Dec. 31, 2013
Line Of Credit	'
Line Of Credit	'
	Note 6 – Line of Credit
	As of December 31, 2013 the Company had three lines of credit with a maximum borrowing amount of $400,000 and interest from 3.25% to 9.25%. As of December 31, 2013 and 2012, the amounts outstanding under these three lines of credit were $355,255 and $218,500, respectively.

Shareholders_Equity

Shareholders' Equity	12 Months Ended
	Dec. 31, 2013
Shareholders Equity	'
Shareholders' Equity	'
	Note 7 – Shareholders’ Equity
	There was no stock based compensation incurred during the years ended December 31, 2013 and 2012.
	See Note 1 for discussion of shares issued and canceled in connection with the share exchange agreement and plan of merger agreement

Segment_Reporting

Segment Reporting	12 Months Ended
	Dec. 31, 2013
Segment Reporting	'
Segment Reporting	'
	Note 8 – Segment Reporting
	ASC Topic 280, “Segment Reporting,” requires use of the “management approach” model for segment reporting. The management approach model is based on the way a company’s management organizes segments within the company for making operating decisions and assessing performance. The Company has two reportable segments: Optron and Overhoff. Optron is located in Canoga Park, California and Overhoff is located in Milford, Ohio.
	The following tables summarize the Company’s segment information for 2013 and 2012:
				Year Ended December 31,
				2013		2012
	Sales
		Optron	$	896,784	$	902,930
		Overhoff		1,457,076		1,706,729
			$	2,353,860	$	2,609,659
	Gross profit
		Optron	$	494,178	$	350,818
		Overhoff		638,256		982,120
			$	1,132,434	$	1,332,938
	Income (loss) from operations
		Optron	$	-121,492	$	20,194
		Overhoff		97,103		503,435
			$	-24,389	$	523,629
	Provision for income taxes
		Optron	$	-	$	24,653
		Overhoff		-		-
			$	-	$	24,653
	Net income (loss)
		Optron	$	-125,114	$	-10,253
		Overhoff		96,069		501,729
			$	-29,045	$	491,476
				As of December 31,
				2013		2012
	Total Assets
		Optron	$	952,092	$	724,633
		Overhoff		1,915,755		1,693,600
			$	2,867,847	$	2,418,233
	Goodwill
		Optron	$	-	$	-
		Overhoff		570,176		570,176
			$	570,176	$	570,176

Income_Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Income Taxes	'
	Note 9 – Income Taxes
	At December 31, 2013 and 2012, the significant components of the deferred tax assets are summarized below:
		2013			2012
	Approximate net operating loss carry forwards	$	29,000		$	—
	Deferred tax assets:
	Federal net operating loss	$	9,697		$	—
	State net operating loss		7,385			—
	Tax credit		49,740			49,740
	Total deferred tax assets		66,823			49,740
	Less valuation allowance		(66,823	)		(49,740	)
		$	—		$	—
	The valuation allowance increased (decreased) by $17,083 and $(314,357) in 2013 and 2012 as a result of the Company generating additional net operating losses in 2013 and applying net operating losses and tax credits against its taxable income in 2012. The Company’s remaining tax credit carryforwards of $49,740 begin to expire in 2027 and its net operating loss carryforward begin to expire in 2028.
	Income tax expense reflected in the consolidated statements of income consist of the following for 2013 and 2012:
		2013			2012
	Current
	Federal	$	—		$	300,420
	State		—			31,625
			—			332,045
	Deferred
	Federal		—			(275,767	)
	State		—			(31,625	)
			—			(307,392	)
	Income tax expense	$	—		$	24,653
	The deferred tax benefit for the year ended December 31, 2012 consists of reduction in the valuation allowance resulting from use of federal net operating losses, state net operating losses and federal tax credits in the amounts of $179,210, $31,625 and $96,557, respectively.
	The reconciliation of the effective income tax rate to the federal statutory rate for the years ended December 31, 2013 and 2012 is as follows:
		2013			2012
	Federal income tax rate		-34	%		34	%
	State tax, net of federal benefit		-6	%		6	%
	Net operating losses		40	%		-34.7	%
	Tax credits		0	%		-24.5	%
	Other		0	%		24.1	%
	Effective income tax rate		0	%		4.8	%
	The Company files income tax returns in the U.S. federal jurisdiction, and various state jurisdictions. With few exceptions, the Company is no longer subject to U.S. federal, state and local income tax examinations by tax authorities for years before 2010.
	The Company periodically evaluates the likelihood of the realization of deferred tax assets, and adjusts the carrying amount of the deferred tax assets by the valuation allowance to the extent the future realization of the deferred tax assets is not judged to be more likely than not. The Company considers many factors when assessing the likelihood of future realization of its deferred tax assets, including its recent cumulative earnings experience by taxing jurisdiction, expectations of future taxable income or loss, the carryforward periods available to the Company for tax reporting purposes, and other relevant factors.
	Future changes in the unrecognized tax benefit will have no impact on the effective tax rate due to the existence of the valuation allowance. The Company estimates that the unrecognized tax benefit will not change significantly within the next twelve months. The Company will continue to classify income tax penalties and interest as part of general and administrative expense in its consolidated statements of operations. There were no interest or penalties accrued as of December 31, 2013 and 2012.

Subsequent_Events

Subsequent Events	12 Months Ended
	Dec. 31, 2013
Subsequent Events	'
Subsequent Events	'
	Note 10 – Subsequent Events
	The Company evaluates and discloses subsequent events as required by ASC Topic No. 855, Subsequent Events. The Topic establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before the financial statements are issued or are available to be issued. Subsequent events have been evaluated as of April 11, 2014. Dr Gerald Entine was elected to the Board of Directors on March 28, 2014. Therewere no other subsequent events.

Summary_Of_Significant_Account1

Summary Of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Accounting Method	'
	Accounting Method
	The Company’s financial statements are prepared using the accrual method of accounting. The Company has elected a fiscal year ending on December 31.
Use Of Estimates	'
	Use of Estimates
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. It is possible that accounting estimates and assumptions may be material to the Company due to the levels of subjectivity and judgment involved.
Cash And Cash Equivalents	'
	Cash and Cash Equivalents
	Cash and cash equivalents include cash on hand and cash in time deposits, certificates of deposit and all highly liquid debt instruments with original maturities of three months or less.
Accounts Receivable	'
	Accounts Receivable
	The Company maintains reserves for potential credit losses for accounts receivable. Management reviews the composition of accounts receivable and analyzes historical bad debts, customer concentrations, customer credit worthiness, current economic trends and changes in customer payment patterns to evaluate the adequacy of these reserves.  Reserves are recorded based on the Company’s historical collection history. Allowance for doubtful accounts as of December 31, 2013 and 2012 were $0 and $0, respectively.
Inventories	'
	Inventories
	Inventories are valued at the lower of cost (determined primarily by the average cost method) or market. Management compares the cost of inventories with the market value and allowance is made for writing down their inventories to market value, if lower.
Property And Equipment	'
	Property and Equipment
	Property and equipment are stated at cost. Expenditures for maintenance and repairs are charged to earnings as incurred; additions, renewals and betterments are capitalized. When property and equipment are retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the respective accounts, and any gain or loss is included in operations. Depreciation of property and equipment is provided using the straight-line method for substantially all assets with estimated lives as follows:
	Furniture and fixtures	5 years
	Leasehold improvement	Lesser of lease life or economic life
	Equipment	5 years
	Computers and software	5 years
Long-Lived Assets	'
	Long-Lived Assets
	The Company applies the provisions of ASC Topic 360, “Property, Plant, and Equipment,” which addresses financial accounting and reporting for the impairment or disposal of long-lived assets. ASC 360 requires impairment losses to be recorded on long-lived assets used in operations when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are less than the assets’ carrying amounts. In that event, a loss is recognized based on the amount by which the carrying amount exceeds the fair value of the long-lived assets. Loss on long-lived assets to be disposed of is determined in a similar manner, except that fair values are reduced for the cost of disposal. Based on its review at December 31, 2013 the Company belie
Goodwill	'
	Goodwill
	Goodwill represents the excess of purchase price over the underlying net assets of businesses acquired. The entire goodwill balance in the accompanying financial statements resulted from the Company’s acquisition of Overhoff Technology Corporation in 2006. Under accounting requirements, goodwill is not amortized but is subject to annual impairment tests. As of December 31, 2013 and 2012 the Company performed the required impairment review which resulted in no impairment adjustments.
Revenue Recognition	'
	Revenue Recognition
	The Company’s revenue recognition policies comply with FASB ASC Topic 605. Revenue is recognized at the date of shipment to customers when a formal arrangement exists, the price is fixed or determinable, the delivery is completed, no other significant obligations of the Company exist and collectability is reasonably assured. Payments received before all of the relevant criteria for revenue recognition are satisfied are recorded as customer deposits.
	Sales returns and allowances was $0 for the years ended December 31, 2013 and 2012. The Company does not provide unconditional right of return, price protection or any other concessions to its customers.
Customer Deposits	'
	Customer Deposits
	Customer deposits represent cash paid to the Company by customers before the product has been completed and shipped.
Income Taxes	'
	Income Taxes
	The Company accounts for income taxes in accordance with ASC Topic 740, “Income Taxes.” ASC 740 requires a company to use the asset and liability method of accounting for income taxes, whereby deferred tax assets are recognized for deductible temporary differences, and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion, or all of, the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.
	Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The adoption had no effect on the Company’s consolidated financial statements.
Basic And Diluted Earnings Per Share	'
	Basic and Diluted Earnings Per Share
	Earnings per share is calculated in accordance with ASC Topic 260, “Earnings Per Share.” Basic earnings per share (“EPS”) is based on the weighted average number of common shares outstanding. Diluted EPS is based on the assumption that all dilutive convertible shares and stock warrants were converted or exercised. Dilution is computed by applying the treasury stock method. Under this method, options and warrants are assumed to be exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period. There were no potentially dilutive securities outstanding during 2013 and 2012.
Segment Reporting	'
	Segment Reporting
	FASB ASC Topic 280, “Segment Reporting,” requires use of the “management approach” model for segment reporting. The management approach model is based on the way a company’s management organizes segments within the company for making operating decisions and assessing performance. The Company determined it has two reportable segments. See Note 8.
Recent Accounting Pronouncements	'
	Recent Accounting Pronouncements
	The Financial Accounting Standards Board (“FASB”) has issued ASU No. 2013-04, Liabilities (Topic 405), “Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation Is Fixed at the Reporting Date.” ASU 2013-04 provides guidance for the recognition, measurement, and disclosure of obligations resulting from joint and several liability arrangements for which the total amount of the obligation within the scope of this ASU is fixed at the reporting date, except for obligations addressed within existing guidance in U.S. GAAP. The guidance requires an entity to measure those obligations as the sum of the amount the reporting entity agreed to pay on the basis of its arrangement among its co-obligors and any additional amount the reporting entity expects to pay on behalf of its co-obligors. The amendments in this ASU are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The Company does not expect the adoption of this guidance to have a material impact on the Company’s financial statements.
	In July 2013, the FASB issued ASU 2013-11, Income Taxes (Topic 740): Presentation of Unrecognized Tax Benefit When a Net Operating Loss Carryforward, A Similar Tax Loss, or a Tax Credit Carryforward Exists (A Consensus the FASB Emerging Issues Task Force). ASU 2013-11 provides guidance on financial statement presentation of unrecognized tax benefit when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists. The FASB’s objective in issuing this ASU is to eliminate diversity in practice resulting from a lack of guidance on this topic in current U.S. GAAP. This ASU applies to all entities with unrecognized tax benefits that also have tax loss or tax credit carryforward in the same tax jurisdiction as of the reporting date. This amendment is effective for public entities for fiscal years beginning after December 15, 2013 and interim periods within those years. The company does not expect the adoption of this standard to have a material impact on the Company’s financial position and results of operations.
	Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the AICPA, and the Securities Exchange Commission (the “SEC”) did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statements.

Summary_Of_Significant_Account2

Summary Of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'
Schedule Of Estimated Lives Of Property And Equipment	'
	Depreciation of property and equipment is provided using the straight-line method for substantially all assets with estimated lives as follows:
	Furniture and fixtures	5 years
	Leasehold improvement	Lesser of lease life or economic life
	Equipment	5 years
	Computers and software	5 years

Inventory_Tables

Inventory (Tables)	12 Months Ended
	Dec. 31, 2013
Inventory Tables	'
Schedule Of Inventory	'
	Inventory at December 31, 2013 and 2012 consisted of the following:
		2013		2012
	Raw materials	$	870,758	$	750,904
	Work in Progress		137,721		95,168
	Finished goods		413,163		285,502
		$	1,421,642	$	1,131,574

Property_Equipment_And_Improve1

Property, Equipment And Improvements (Tables)	12 Months Ended
	Dec. 31, 2013
Property Equipment And Improvements Tables	'
Schedule Of Property, Equipment And Improvements	'
	The following are the details of the property, equipment and improvements at December 31, 2013 and 2012:
		2013			2012
	Furniture and fixtures	$	146,073		$	143,497
	Leasehold Improvements		50,091			49,696
	Equipment		212,076			205,643
	Computers and software		26,628			26,628
	Less accumulated depreciation		(414,325	)		(407,661	)
	Property and equipment, net	$	20,543		$	17,803

Segment_Reporting_Tables

Segment Reporting (Tables)	12 Months Ended
	Dec. 31, 2013
Segment Reporting Tables	'
Schedule Of Companybs Segment Reporting Information	'
	The following tables summarize the Company’s segment information for 2013 and 2012:
				Year Ended December 31,
				2013		2012
	Sales
		Optron	$	896,784	$	902,930
		Overhoff		1,457,076		1,706,729
			$	2,353,860	$	2,609,659
	Gross profit
		Optron	$	494,178	$	350,818
		Overhoff		638,256		982,120
			$	1,132,434	$	1,332,938
	Income (loss) from operations
		Optron	$	-121,492	$	20,194
		Overhoff		97,103		503,435
			$	-24,389	$	523,629
	Provision for income taxes
		Optron	$	-	$	24,653
		Overhoff		-		-
			$	-	$	24,653
	Net income (loss)
		Optron	$	-125,114	$	-10,253
		Overhoff		96,069		501,729
			$	-29,045	$	491,476
				As of December 31,
				2013		2012
	Total Assets
		Optron	$	952,092	$	724,633
		Overhoff		1,915,755		1,693,600
			$	2,867,847	$	2,418,233
	Goodwill
		Optron	$	-	$	-
		Overhoff		570,176		570,176
			$	570,176	$	570,176

Income_Taxes_Tables

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2013
Income Taxes Tables	'
Schedule Of Deferred Tax Assets	'
	At December 31, 2013 and 2012, the significant components of the deferred tax assets are summarized below:
		2013			2012
	Approximate net operating loss carry forwards	$	29,000		$	—
	Deferred tax assets:
	Federal net operating loss	$	9,697		$	—
	State net operating loss		7,385			—
	Tax credit		49,740			49,740
	Total deferred tax assets		66,823			49,740
	Less valuation allowance		(66,823	)		(49,740	)
		$	—		$	—
Schedule Of Income Tax Expense Benefit Reflected In Income Statement	'
	Income tax expense reflected in the consolidated statements of income consist of the following for 2013 and 2012:
		2013			2012
	Current
	Federal	$	—		$	300,420
	State		—			31,625
			—			332,045
	Deferred
	Federal		—			(275,767	)
	State		—			(31,625	)
			—			(307,392	)
	Income tax expense	$	—		$	24,653
Schedule Of Effective Income Tax Rate Reconciliation	'
	The reconciliation of the effective income tax rate to the federal statutory rate for the years ended December 31, 2013 and 2012 is as follows:
		2013			2012
	Federal income tax rate		-34	%		34	%
	State tax, net of federal benefit		-6	%		6	%
	Net operating losses		40	%		-34.7	%
	Tax credits		0	%		-24.5	%
	Other		0	%		24.1	%
	Effective income tax rate		0	%		4.8	%

Summary_Of_Significant_Account3

Summary Of Significant Accounting Policies (Details)	12 Months Ended
	Dec. 31, 2013
Furniture and Fixtures	'
Property, Plant and Equipment [Line Items]	'
Property and equipment estimated useful lives in years	'5 years
Leasehold improvement	'
Property, Plant and Equipment [Line Items]	'
Property and equipment estimated useful lives description	'
	Lesser of lease life or economic life
Equipment	'
Property, Plant and Equipment [Line Items]	'
Property and equipment estimated useful lives in years	'5 years
Computers and Software	'
Property, Plant and Equipment [Line Items]	'
Property and equipment estimated useful lives in years	'5 years

Inventory_Details

Inventory (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Inventory Details	'	'
Raw materials	$870,758	$750,904
Work in Progress	137,721	95,168
Finished goods	413,163	285,502
Inventory	$1,421,642	$1,131,574

Property_Equipment_And_Improve2

Property, Equipment And Improvements (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Property, Plant and Equipment [Line Items]	'	'
Less accumulated depreciation	$414,325	$407,661
Property, equipment and improvements, net	20,543	17,803
Furniture and Fixtures	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, equipment and improvements, gross	146,073	143,497
Leasehold improvement	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, equipment and improvements, gross	50,091	49,696
Equipment	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, equipment and improvements, gross	212,076	205,643
Computers and Software	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, equipment and improvements, gross	$26,628	$26,628

Segment_Reporting_Details

Segment Reporting (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Sales	$2,353,860	$2,609,659
Gross profit	1,132,434	1,332,938
Income (loss) from operations	-24,389	523,629
Provision for income taxes	'	24,653
Net income (loss)	-29,045	491,476
Total Assets	2,867,847	2,401,233
Goodwill	570,176	570,176
Optron	'	'
Sales	896,784	902,930
Gross profit	494,178	350,818
Income (loss) from operations	-121,492	20,194
Provision for income taxes	'	24,653
Net income (loss)	-125,114	-10,253
Total Assets	952,092	724,633
Goodwill	'	'
Overhoff	'	'
Sales	1,457,076	1,706,729
Gross profit	638,256	982,120
Income (loss) from operations	97,103	503,435
Provision for income taxes	'	'
Net income (loss)	96,069	501,729
Total Assets	1,915,755	1,693,600
Goodwill	$570,176	$570,176

Income_Taxes_Schedule_Of_Defer

Income Taxes (Schedule Of Deferred Tax Assets) (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Income Taxes Schedule Of Deferred Tax Assets Details	'	'
Approximate net operating loss carry forwards	$29,000	'
Deferred tax assets:	'	'
Federal net operating loss	9,697	'
State net operating loss	7,385	'
Tax credit	49,740	49,740
Total deferred tax assets	66,823	49,740
Less valuation allowance	66,823	49,740
Deferred tax assets, net	'	'

Income_Taxes_Schedule_Of_Incom

Income Taxes (Schedule Of Income Tax Expense Benefit Reflected In Income Statement ) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Current	'	'
Federal	'	$300,420
State	'	31,625
Total current	'	332,045
Deferred	'	'
Federal	'	-275,767
State	'	-31,625
Total deferred	'	-307,392
Income tax expense	'	$24,653

Income_Taxes_Schedule_Of_Effec

Income Taxes (Schedule Of Effective Income Tax Rate Reconciliation) (Details)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Taxes Schedule Of Effective Income Tax Rate Reconciliation Details	'	'
Federal income tax rate	-34.00%	34.00%
State tax, net of federal benefit	-6.00%	6.00%
Utilization of NOLs	40.00%	-34.70%
Tax credits	0.00%	-24.50%
Other	0.00%	24.10%
Effective income tax rate	0.00%	4.80%

Organization_And_Basis_Of_Pres1

Organization And Basis Of Presentation (Narrative) (Details) (USD $)	Dec. 31, 2013	Oct. 15, 2013	Dec. 31, 2012	Oct. 15, 2013	Oct. 15, 2013	Aug. 15, 2013	Feb. 14, 2012	Jan. 02, 2014	Apr. 18, 2012
				Common Stock	Common Stock	Common Stock	Common Stock	Common Stock	Common Stock
				Optron	Richard Chiang - Sole Director And Chief Executive Officer	Richard Chiang - Sole Director And Chief Executive Officer	Richard Chiang - Sole Director And Chief Executive Officer	Richard Chiang - Sole Director And Chief Executive Officer	Robert Goldstein
								Subsequent Event
Share exchage agreement with plan of merger	'	'	'	'	'	'	'	'	'
				Company entered into a share exchange agreement and plan of merger with Optron. Pursuant to the agreement, the Company acquired from Optron all of the issued and outstanding capital stock consisting of 98,372 shares of common stock in exchange for 9,150,000 shares of the Company’s common stock.
Cancellation of common stock, shares	'	'	'	'	9,150,000	'	'	'	'
Common stock issued to founder, shares	'	'	'	'	'	'	10,000,000	'	10,000,000
Additional common stock issued, shares	'	'	'	'	'	700,000	'	450,000	'
Shares sold to Chiang	'	'	'	'	'	'	'	'	'
									Mr. Goldstein sold 850,000 shares to Mr. Chiang, leaving Mr. Goldstein with 9,150,000.
Net liabilities at reverse merger	$1,226,241	$12,901	$717,681	'	'	'	'	'	'

Summary_Of_Significant_Account4

Summary Of Significant Accounting Policies (Narrative) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Summary Of Significant Accounting Policies Narrative Details	'	'
Allowances for doubtful accounts	$0	$0
Sales returns and allowances	$0	$0

Note_Payable_Shareholder_Narra

Note Payable Shareholder (Narrative) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Debt Instrument [Line Items]	'	'
Note payable - shareholder	$660,429	$328,848
Note Payable | Robert Goldstein	'	'
Debt Instrument [Line Items]	'	'
Note payable - shareholder	$660,429	$328,848
Debt instrument due date	31-Dec-15	'
Notes payable terms	'	'
	These loans are evidenced by unsecured, non-interest bearing notes

Line_Of_Credit_Narrative_Detai

Line Of Credit (Narrative) (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Line of Credit Facility [Line Items]	'	'
Line of credit	$355,255	$218,500
Three Lines Of Credit	'	'
Line of Credit Facility [Line Items]	'	'
Line of credit maximum borrowing amount	400,000	'
Line of credit	$355,255	$218,500
Three Lines Of Credit | Minimum	'	'
Line of Credit Facility [Line Items]	'	'
Interest rate on line of credit	3.25%	'
Three Lines Of Credit | Maximum	'	'
Line of Credit Facility [Line Items]	'	'
Interest rate on line of credit	9.25%	'

Income_Taxes_Narrative_Details

Income Taxes (Narrative) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Taxes Narrative Details	'	'
Valuation allowance increased (decreased)	$17,083	($314,357)
Tax credit carryforward expiration term	'2027	'
Net operating loss carryforward expiration term	'2028	'
Federal net operating losses	'	179,210
Federal tax credits	'	$96,557

Subsequent_Events_Narrative_De

Subsequent Events (Narrative) (Details) (Subsequent Event)	3 Months Ended
	Mar. 30, 2014
Subsequent Event	'
Subsequent event	'
	Dr Gerald Entine was elected to the Board of Directors on March 28, 2014