US Nuclear (UCLE) 10-Q 13 Aug 14 2014 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Jun. 30, 2014	Aug. 12, 2014
Document And Entity Information	'	'
Entity Registrant Name	'US NUCLEAR CORP.	'
Entity Central Index Key	'0001543623	'
Document Type	'10-Q	'
Document Period End Date	30-Jun-14	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Is Entity a Well-known Seasoned Issuer?	'No	'
Is Entity a Voluntary Filer?	'No	'
Is Entity's Reporting Status Current?	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	11,150,000
Document Fiscal Period Focus	'Q2	'
Document Fiscal Year Focus	'2014	'

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Jun. 30, 2014	Dec. 31, 2013
CURRENT ASSETS	'	'
Cash and cash equivalents	$172,021	$265,873
Accounts receivable	121,026	584,813
Inventory	1,656,968	1,421,642
Other current assets	2,200	4,800
TOTAL CURRENT ASSETS	1,952,215	2,277,128
EQUIPMENT, net	16,162	20,543
GOODWILL	570,176	570,176
TOTAL ASSETS	2,538,553	2,867,847
CURRENT LIABILITIES	'	'
Accounts payable	99,779	140,250
Accrued liabilities	67,048	61,072
Customer Deposit	17,650	9,235
Line of credit	252,764	355,255
TOTAL CURRENT LIABILITIES	437,241	565,812
Note payable to shareholder	818,996	660,429
TOTAL LIABILITIES	1,256,237	1,226,241
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, 11,150,000 and 10,700,000 shares issued and outstanding	1,115	1,070
Additional paid in capital	2,157,064	2,157,064
Accumulated deficit	-875,863	-516,528
TOTAL SHAREHOLDERS' EQUITY	1,282,316	1,641,606
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$2,538,553	$2,867,847

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Jun. 30, 2014	Dec. 31, 2013
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	11,150,000	10,700,000
Common stock, shares outstanding	11,150,000	10,700,000

Condensed_Consolidated_Stateme

Condensed Consolidated Statements Of Operations (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Income Statement [Abstract]	'	'	'	'
Sales	$375,859	$515,792	$639,505	$987,614
Cost of goods sold	177,669	239,866	343,513	478,831
Gross profit	198,190	275,926	295,992	508,783
Selling, general and administrative expenses	348,187	370,748	653,471	574,004
Loss from operations	-149,997	-94,822	-357,479	-65,221
Other expense	'	'	'	'
Interest expense	938	892	1,856	1,664
Total non-operating expense	-938	-892	-1,856	-1,664
Income before provision for income taxes	-150,935	-95,714	-359,335	-66,885
Provision for income taxes	'	'	'	'
Net loss	($150,935)	($95,714)	($359,335)	($66,885)
Weighted average shares outstanding - basic and diluted	11,150,000	9,150,000	11,115,193	9,150,000
Earnings per shares - basic and diluted	($0.01)	($0.01)	($0.03)	($0.01)

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements Of Cash Flows (USD $)	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Statement of Cash Flows [Abstract]	'	'
Net loss	($359,335)	($66,885)
Adjustment to reconcile net loss to net cash used in operating activities:	'	'
Depreciation and amortization	4,581	2,563
Changes in:	'	'
Accounts receivable	-463,787	-232,571
Inventory	235,326	357,858
Other current assets	-2,600	128
Accounts payable	-40,471	76,080
Accrued liabilities	5,976	30,070
Income taxes payable	'	-24,653
Customer deposits	8,415	5,336
Net cash used in operating activities	-149,773	-102,904
CASH FLOWS FROM INVESTING ACTIVITIES	'	'
Purchases of equipment	200	'
Net cash used in investing activities	-200	'
CASH FLOWS FROM FINANCING ACTIVITIES	'	'
Net borrowings under lines of credit	-102,491	35,662
Proceeds from sale of common stock	45	'
Proceeds from note payable to shareholder	158,567	159,814
Net cash provided by financing activities	56,121	195,476
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	-93,852	92,572
CASH AND CASH EQUIVALENTS - Beginning of the period	265,873	348,439
CASH AND CASH EQUIVALENTS - End of the period	172,021	441,011
Supplemental disclosures of cash flow information	'	'
Taxes paid	'	'
Interest paid	$1,856	$1,664

Organization_And_Basis_Of_Pres

Organization And Basis Of Presentation	6 Months Ended
	Jun. 30, 2014
Organization And Basis Of Presentation	'
Organization and Basis of Presentation	'
	Note 1 - Organization and Basis of Presentation
	The unaudited condensed consolidated financial statements were prepared by US Nuclear Corp. (the “Company”), pursuant to the rules and regulations of the Securities Exchange Commission (“SEC”). The information furnished herein reflects all adjustments (consisting of normal recurring accruals and adjustments) which are, in the opinion of management, necessary to fairly present the operating results for the respective periods. Certain information and footnote disclosures normally present in annual consolidated financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) were omitted pursuant to such rules and regulations. These condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and footnotes included in the Company’s Annual Report on Form 10-K. The results for the six months ended June 30, 2014, are not necessarily indicative of the results to be expected for the year ending December 31, 2014.
	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. 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 unaudited condensed 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	6 Months Ended
	Jun. 30, 2014
Accounting Policies [Abstract]	'
Summary of Significant Accounting Policies	'
	Note 2 - Summary of Significant Accounting Policies
	Accounting Method
	The Company’s unaudited condensed consolidated 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.
	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 June 30, 2014, the Companybelieves 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.
	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 six months ended June 30, 2014 and 2013. 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 condensed 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 the six months ended June 30, 2014 and 2013.
	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
	In April 2014, the FASB issued ASU 2014-08, "Presentation of Financial Statements (Topic 205) and Property, Plant and Equipment (Topic 360)."  ASU 2014-08 amends the requirements for reporting discontinued operations and requires additional disclosures about discontinued operations.  Under the new guidance, only disposals representing a strategic shift in operations or that have a major effect on the Company's operations and financial results should be presented as discontinued operations.  This new accounting guidance is effective for annual periods beginning after December 15, 2014.  The Company is currently evaluating the impact of adopting ASU 2014-08 on the Company's results of operations or financial condition.
	In June 2014, the FASB issued ASU No. 2014-10, “Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation”which removes the definition of a development stage entity from Topic 915, thereby removing the distinction between development stage entities and other reporting entities from U.S. GAAP. In addition, the amendments eliminate the requirements for development stage entities to (1) present inception-to-date information on the statements of operations, cash flows, and stockholders’ equity, (2) label the financial statements as those of a development stage entity, (3) disclose a description of the development stage activities in which the entity is engaged, and (4) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage. The amendment is effective for annual reporting periods beginning after December 15, 2014. Early application is permitted. This ASU is not applicable to the Company.
	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	6 Months Ended
	Jun. 30, 2014
DisclosureInventoryAbstract	'
Inventory	'
	Note 3 - Inventory
	Inventory at June 30, 2014 and December 31, 2013 consisted of the following:
		June 30,		December 31,
		2014		2013
	Raw materials	$	882,740	$	870,758
	Work in Progress		193,557		137,721
	Finished goods		580,671		413,163
		$	1,656,968	$	1,421,642

Equipment

Equipment	6 Months Ended
	Jun. 30, 2014
DisclosurePropertyEquipmentAndImprovementsAbstract	'
Equipment	'
	Note 4 - Equipment
	The following are the details of equipment at June 30, 2014 and December 31, 2013:
		June 30,			December 31,
		2014			2013
	Furniture and fixtures	$	146,273		$	146,073
	Leasehold improvements		50,091			50,091
	Equipment		212,076			212,076
	Computers and software		26,628			26,628
	Less accumulated depreciation		(418,906	)		(414,325	)
	Property and equipment, net	$	16,162		$	20,543

Note_Payable_To_Shareholder

Note Payable To Shareholder	6 Months Ended
	Jun. 30, 2014
Note Payable To Shareholder	'
Note Payable to Shareholder	'
	Note 5 - Note Payable to 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 $818,996 and $660,429 as of June 30, 2014 and December 31, 2013, respectively.

Line_Of_Credit

Line Of Credit	6 Months Ended
	Jun. 30, 2014
Line Of Credit	'
Line of Credit	'
	Note 6 - Line of Credit
	As of June 30, 2014 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 June 30, 2014 and December 31, 2013, the amounts outstanding under these three lines of credit were $252,764 and $355,255, respectively.

Shareholders_Equity

Shareholders' Equity	6 Months Ended
	Jun. 30, 2014
Shareholders Equity	'
Shareholders' Equity	'
	Note 7 - Shareholders’ Equity
	There was no stock based compensation incurred during the six months ended June 30, 2014 and 2013.
	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	6 Months Ended
	Jun. 30, 2014
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 the three and six months ended June 30, 2014 and 2013:
		Three months ended June 30,						Six months ended June 30,
		2014			2013			2014			2013
	Sales
	Optron	$	87,766		$	168,617		$	184,964		$	583,328
	Overhoff		288,093			347,175			454,541			404,286
		$	375,859		$	515,792		$	639,505		$	987,614
	Gross profit
	Optron	$	67,330		$	63,332		$	79,561		$	271,124
	Overhoff		130,860			212,594			216,431			237,659
		$	198,190		$	275,926		$	295,992		$	508,783
	Loss from operations
	Optron	$	(125,212	)	$	(159,713	)	$	(290,590	)	$	(25,059	)
	Overhoff		(24,785	)		64,891			(66,889	)		(40,162	)
		$	(149,997	)	$	(94,822	)	$	(357,479	)	$	(65,221	)
	Provision for income taxes
	Optron	$	—		$	—		$	—		$	—
	Overhoff		—			—			—			—
		$	—		$	—		$	—		$	—
	Net income (loss)
	Optron	$	(135,150	)	$	(160,605	)	$	(292,446	)	$	(26,723	)
	Overhoff		(15,785	)		64,891			(66,889	)		(40,162	)
		$	(150,935	)	$	(95,714	)	$	(359,335	)	$	(66,885	)
		June 30,			December 31,
		2014			2013
	Total Assets
	Optron	$	956,742		$	952,092
	Overhoff		1,581,811			1,915,755
		$	2,538,553		$	2,867,847
	Goodwill
	Optron	$	—		$	—
	Overhoff		570,176			570,176
		$	570,176		$	570,176

Organization_And_Basis_Of_Pres1

Organization And Basis Of Presentation (Policies)	6 Months Ended
	Jun. 30, 2014
Organization And Basis Of Presentation Policies	'
Basis of Presentation	'
	Basis of Presentation
	The accompanying unaudited condensed 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_Account1

Summary Of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2014
Accounting Policies [Abstract]	'
Accounting Method	'
	Accounting Method
	The Company’s unaudited condensed consolidated 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.
Equipment	'
	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 June 30, 2014, the Companybelieves there was no impairment of its long-lived assets.
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.
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 six months ended June 30, 2014 and 2013. 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 condensed 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 the six months ended June 30, 2014 and 2013.
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
	In April 2014, the FASB issued ASU 2014-08, "Presentation of Financial Statements (Topic 205) and Property, Plant and Equipment (Topic 360)."  ASU 2014-08 amends the requirements for reporting discontinued operations and requires additional disclosures about discontinued operations.  Under the new guidance, only disposals representing a strategic shift in operations or that have a major effect on the Company's operations and financial results should be presented as discontinued operations.  This new accounting guidance is effective for annual periods beginning after December 15, 2014.  The Company is currently evaluating the impact of adopting ASU 2014-08 on the Company's results of operations or financial condition.
	In June 2014, the FASB issued ASU No. 2014-10, “Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation”which removes the definition of a development stage entity from Topic 915, thereby removing the distinction between development stage entities and other reporting entities from U.S. GAAP. In addition, the amendments eliminate the requirements for development stage entities to (1) present inception-to-date information on the statements of operations, cash flows, and stockholders’ equity, (2) label the financial statements as those of a development stage entity, (3) disclose a description of the development stage activities in which the entity is engaged, and (4) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage. The amendment is effective for annual reporting periods beginning after December 15, 2014. Early application is permitted. This ASU is not applicable to the Company.
	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)	6 Months Ended
	Jun. 30, 2014
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)	6 Months Ended
	Jun. 30, 2014
Inventory Tables	'
Schedule of Inventory	'
	Inventory at June 30, 2014 and December 31, 2013 consisted of the following:
		June 30,		December 31,
		2014		2013
	Raw materials	$	882,740	$	870,758
	Work in Progress		193,557		137,721
	Finished goods		580,671		413,163
		$	1,656,968	$	1,421,642

Equipment_Tables

Equipment (Tables)	6 Months Ended
	Jun. 30, 2014
Equipment Tables	'
Schedule of Property, Equipment and Improvements	'
	The following are the details of equipment at June 30, 2014 and December 31, 2013:
		June 30,			December 31,
		2014			2013
	Furniture and fixtures	$	146,273		$	146,073
	Leasehold improvements		50,091			50,091
	Equipment		212,076			212,076
	Computers and software		26,628			26,628
	Less accumulated depreciation		(418,906	)		(414,325	)
	Property and equipment, net	$	16,162		$	20,543

Segment_Reporting_Tables

Segment Reporting (Tables)	6 Months Ended
	Jun. 30, 2014
Segment Reporting Tables	'
Schedule of Companybs Segment Reporting Information	'
	The following tables summarize the Company’s segment information for the three and six months ended June 30, 2014 and 2013:
		Three months ended June 30,						Six months ended June 30,
		2014			2013			2014			2013
	Sales
	Optron	$	87,766		$	168,617		$	184,964		$	583,328
	Overhoff		288,093			347,175			454,541			404,286
		$	375,859		$	515,792		$	639,505		$	987,614
	Gross profit
	Optron	$	67,330		$	63,332		$	79,561		$	271,124
	Overhoff		130,860			212,594			216,431			237,659
		$	198,190		$	275,926		$	295,992		$	508,783
	Loss from operations
	Optron	$	(125,212	)	$	(159,713	)	$	(290,590	)	$	(25,059	)
	Overhoff		(24,785	)		64,891			(66,889	)		(40,162	)
		$	(149,997	)	$	(94,822	)	$	(357,479	)	$	(65,221	)
	Provision for income taxes
	Optron	$	—		$	—		$	—		$	—
	Overhoff		—			—			—			—
		$	—		$	—		$	—		$	—
	Net income (loss)
	Optron	$	(135,150	)	$	(160,605	)	$	(292,446	)	$	(26,723	)
	Overhoff		(15,785	)		64,891			(66,889	)		(40,162	)
		$	(150,935	)	$	(95,714	)	$	(359,335	)	$	(66,885	)
		June 30,			December 31,
		2014			2013
	Total Assets
	Optron	$	956,742		$	952,092
	Overhoff		1,581,811			1,915,755
		$	2,538,553		$	2,867,847
	Goodwill
	Optron	$	—		$	—
	Overhoff		570,176			570,176
		$	570,176		$	570,176

Summary_Of_Significant_Account3

Summary Of Significant Accounting Policies (Details)	6 Months Ended
	Jun. 30, 2014
Furniture and Fixtures	'
Property, Plant and Equipment [Line Items]	'
Property and equipment estimated useful lives in years	'5 years
Leasehold Improvements	'
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 $)	Jun. 30, 2014	Dec. 31, 2013
Inventory Details	'	'
Raw materials	$882,740	$870,758
Work in Progress	193,557	137,721
Finished goods	580,671	413,163
Inventory	$1,656,968	$1,421,642

Equipment_Details

Equipment (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Property, Plant and Equipment [Line Items]	'	'
Less accumulated depreciation	$418,906	$414,325
Property, equipment and improvements, net	16,162	20,543
Furniture and Fixtures	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, equipment and improvements, gross	146,273	146,073
Leasehold Improvements	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, equipment and improvements, gross	50,091	50,091
Equipment	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, equipment and improvements, gross	212,076	212,076
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 $)	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013
Sales	$375,859	$515,792	$639,505	$987,614	'
Gross profit	198,190	275,926	295,992	508,783	'
Loss from operations	-149,997	-94,822	-357,479	-65,221	'
Provision for income taxes	'	'	'	'	'
Net income (loss)	-150,935	-95,714	-359,335	-66,885	'
Total Assets	2,538,553	'	2,538,553	'	2,867,847
Goodwill	570,176	'	570,176	'	570,176
Operating Segments | Optron	'	'	'	'	'
Sales	87,766	168,617	184,964	583,328	'
Gross profit	67,330	63,332	79,561	271,124	'
Loss from operations	-125,212	-159,713	-290,590	-25,059	'
Provision for income taxes	'	'	'	'	'
Net income (loss)	-135,150	-160,605	-292,446	-26,723	'
Total Assets	956,742	'	956,742	'	952,092
Goodwill	'	'	'	'	'
Operating Segments | Overhoff	'	'	'	'	'
Sales	288,093	347,175	454,541	404,286	'
Gross profit	130,860	212,594	216,431	237,659	'
Loss from operations	-24,785	64,891	-66,889	-40,162	'
Provision for income taxes	'	'	'	'	'
Net income (loss)	-15,785	64,891	-66,889	-40,162	'
Total Assets	1,581,811	'	1,581,811	'	1,915,755
Goodwill	$570,176	'	$570,176	'	$570,176

Organization_And_Basis_Of_Pres2

Organization And Basis Of Presentation (Narrative) (Details) (USD $)	0 Months Ended
	Oct. 15, 2013
Optron	'
Net liabilities at reverse merger	12,901
Common Stock | Optron	'
Share exchage agreement and plan of merger	'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.
Common Stock | Richard Chiang - Sole Director And Chief Executive Officer	'
Cancellation of common stock, shares	9,150,000

Summary_Of_Significant_Account4

Summary Of Significant Accounting Policies (Narrative) (Details) (USD $)	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013	Dec. 31, 2012
Summary Of Significant Accounting Policies Narrative Details	'	'	'	'
Allowances for doubtful accounts receivable	'	'	$0	$0
Sales returns and allowances	$0	$0	'	'

Note_Payable_Shareholder_Narra

Note Payable Shareholder (Narrative) (Details) (USD $)	6 Months Ended
	Jun. 30, 2014	Dec. 31, 2013
Debt Instrument [Line Items]	'	'
Note payable - shareholder	$818,996	$660,429
Note Payable | Robert Goldstein	'	'
Debt Instrument [Line Items]	'	'
Note payable - shareholder	$818,996	$660,429
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 $)	Jun. 30, 2014	Dec. 31, 2013
Line of Credit Facility [Line Items]	'	'
Line of credit	$252,764	$355,255
Three Lines Of Credit	'	'
Line of Credit Facility [Line Items]	'	'
Line of credit maximum borrowing amount	400,000	'
Line of credit	$252,764	$355,255
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%	'