US Nuclear (UCLE) 10-Q 14 Nov 16 2016 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2016	Nov. 14, 2016
Document And Entity Information
Entity Registrant Name	US NUCLEAR CORP.
Entity Central Index Key	1,543,623
Document Type	10-Q
Document Period End Date	Sep. 30, 2016
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		13,947,403
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2,016

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2016	Dec. 31, 2015
CURRENT ASSETS
Cash	$ 305,295	$ 419,126
Accounts receivable, net	412,808	181,084
Inventories	525,000	2,320,333
Prepaid Expenses	8,000	0
TOTAL CURRENT ASSETS	1,251,103	2,920,543
INVENTORIES, non current	1,970,713	0
PROPERTY AND EQUIPMENT, net	21,034	7,900
INTANGIBLE ASSET, net	215,369	0
GOODWILL	570,176	570,176
TOTAL ASSETS	4,028,395	3,498,619
CURRENT LIABILITIES
Accounts payable	62,276	41,607
Accrued liabilities	120,925	111,466
Customer deposit	67,835	49,040
Acquisition contingency	107,707	0
Note payable	14,859	0
Line of credit	349,809	306,487
TOTAL CURRENT LIABILITIES	723,411	508,600
Note payable, net of current portion	61,595	0
Note payable to shareholder	293,180	248,879
TOTAL LIABILITIES	1,078,186	757,479
Commitments and contingencies	0	0
SHAREHOLDERS' EQUITY:
Preferred stock, $0.0001 par value, 5,000,000 shares authorized; none issued and outstanding	0	0
Common stock, $0.0001 par value; 100,000,000 shares authorized, 13,617,403 and 13,475,000 shares issued and outstanding	1,395	1,348
Additional paid in capital	3,312,963	3,178,409
Accumulated deficit	(364,149)	(438,617)
TOTAL SHAREHOLDERS' EQUITY	2,950,209	2,741,140
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 4,028,395	$ 3,498,619

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Preferred stock, par value per share	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Preferred stock, value	$ 0	$ 0
Common stock, par value per share	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	13,947,403	13,475,000
Common stock, shares outstanding	13,947,403	13,475,000
Common stock, value	$ 1,395	$ 1,348

Condensed Consolidated Statemen

Condensed Consolidated Statements Of Operations - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Income Statement [Abstract]
Sales	$ 751,036	$ 662,793	$ 1,649,061	$ 2,213,171
Cost of sales	387,015	329,947	836,963	1,129,538
Gross profit	364,021	332,846	812,098	1,083,633
Selling, general and administrative expenses	256,179	208,393	722,215	680,663
Loss from operations	107,842	124,453	89,883	402,970
Other expense
Interest expense	(5,599)	(6,551)	(15,415)	(15,693)
Total other expense	(5,599)	(6,551)	(15,415)	(15,693)
Income (loss) before provision for income taxes	102,243	117,902	74,468	387,277
Provision for income taxes	0	0	0	0
Net income (loss)	$ 102,243	$ 117,902	$ 74,468	$ 387,277
Weighted average shares outstanding - basic and diluted	13,649,686	13,275,000	13,549,245	13,270,604
Earnings (loss) per shares - basic and diluted	$ .01	$ .01	$ 0.01	$ 0.03

Condensed Consolidated Stateme5

Condensed Consolidated Statements Of Cash Flows - USD ($)	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
OPERATING ACTIVITIES
Net income (loss)	$ 74,468	$ 387,277
Adjustment to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation and amortization	51,050	4,895
Common stock issued for services	0	1,000
Changes in:
Accounts receivable	(228,277)	(90,557)
Inventories	(172,030)	193,283
Prepaid expenses and other current assets	(8,000)	1,500
Accounts payable	17,627	(103,469)
Accrued liabilities	9,459	28,608
Customer deposits	18,795	(136,914)
Net cash provided by (used in) operating activities	(236,908)	285,623
Cash paid for acquistion	(60,000)	0
Net cash used in investing activities	(60,000)	0
FINANCING ACTIVITIES
Net borrowings (repayments) under lines of credit	43,322	25,564
Proceeds from sale of common stock	99,000	0
Proceeds from note payable to shareholder	57,600	243,293
Repayments for note payable	(3,546)	0
Repayments for note payable to shareholder	(13,299)	(43,568)
Net cash provided by financing activities	183,077	225,289
NET INCREASE (DECREASE) IN CASH	(113,831)	510,912
CASH
Beginning of the period	419,126	140,253
End of the period	305,295	651,165
Taxes paid	0	0
Interest paid	15,415	15,693
Common stock issued for acquistion	35,601	0
Note payable issued for acquisition	80,000	0
Acquisition contingency	$ 107,707	$ 0

Organization

Organization	9 Months Ended
	Sep. 30, 2016
Organization And Basis Of Presentation
Organization	Note 1 - Organization 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. 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 Presentation

Basis Presentation	9 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
Basis Presentation	Note 2 – Basis Presentation Interim financial statements The unaudited interim financial statements included herein, presented in accordance with United States generally accepted accounting principles and stated in US dollars, have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (SEC). Certain information and footnote disclosure normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosure are adequate to make the information presented not misleading. These statements reflect all adjustment, consisting of normal recurring adjustments, which, in the opinion of management, are necessary for fair presentation of the information contained therein. It is suggested that these interim financial statements be read in conjunction with the financial statements of the Company for the year ended December 31, 2015 and notes thereto included in the Company’s annual report on Form 10-K. The Company follows the same accounting policies in the preparation of interim report. Results of operations for the interim period are not indicative of annual results. Recent Accounting Pronouncements In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers, which supersedes nearly all existing revenue recognition guidance under U.S. GAAP. The core principle of ASU 2014-09 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services. ASU 2014-09 defines a five step process to achieve this core principle and, in doing so, more judgment and estimates may be required within the revenue recognition process than are required under existing U.S. GAAP. This pronouncement is effective for annual reporting periods beginning after December 15, 2016, and is to be applied using one of two retrospective application methods, with early application not permitted. The Company is currently evaluating the impact of the pending adoption of ASU 2014-09 on its consolidated financial statements. In January 2015, the FASB issued Accounting Standards Update (ASU) No. 2015-01 (Subtopic 225-20) - Income Statement - Extraordinary and Unusual Items In February, 2015, the FASB issued Accounting Standards Update (ASU) No. 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis. In September, 2015, the FASB issued ASU No. 2015-16, Business Combinations (Topic 805). In November 2015, the FASB issued ASU No. 2015-17, Balance Sheet Classification of Deferred Taxes In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) Leases (FAS 13) In March 2016, the FASB issued ASU 2016-09, Improvements to Employee Share Based Payment Accounting, to simplify several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. The guidance will be effective for annual periods beginning after December 15, 2016 and interim periods within those annual periods. Early adoption is permitted, including adoption in an interim period. The Company is currently evaluating the impact of the adoption of this newly issued guidance to its consolidated financial statements.

Inventories

Inventories	9 Months Ended
	Sep. 30, 2016
Note 3 - Inventories
Inventories	Note 3 – Inventories Inventories at September 30, 2016 and December 31, 2015 consisted of the following: September 30, December 31, 2016 2015 Raw materials $ 885,255 $ 1,139,827 Work in Progress 644,183 710,041 Finished goods 966,275 470,465 Total inventories 2,495,713 2,320,333 Inventories, current 525,000 2,320,333 Inventories, noncurrent $ 1,970,713 $ -

Property and Equipment

Property and Equipment	9 Months Ended
	Sep. 30, 2016
Property And Equipment
Property and Equipment	Note 4 – Property and Equipment The following are the details of the property, equipment and improvements at September 30, 2016 and December 31, 2015: September 30, December 31, 2016 2015 Furniture and fixtures $ 146,684 $ 146,684 Leasehold Improvements 50,091 50,091 Equipment 233,186 212,076 Computers and software 27,259 27,259 457,220 436,110 Less accumulated depreciation (436,186) (428,210) Property and equipment, net $ 21,034 $ 7,900 Depreciation expense for the nine months ended September 30, 2016 and 2015 was $7,976 and $4,895, respectively. At September 30, 2016, the Company has $299,429 of fully depreciated property and equipment that is still in use.

Note Payable Shareholder

Note Payable Shareholder	9 Months Ended
	Sep. 30, 2016
Note Payable Shareholder
Note Payable Shareholder	Note 5 – Note Payable Shareholder Robert Goldstein, the CEO and majority shareholder, has loaned funds to the Company from time to time to cover general operating expenses. These loans are evidenced by unsecured, non-interest bearing notes due on December 31, 2018. During the nine months ended September 30, 2016, the Company repaid its majority shareholder $13,299 and borrowed an additional $57,600 under this note payable agreement. The amounts due to Mr. Goldstein are $293,180 and $248,879 as of September 30, 2016 and December 31, 2015, respectively.

Lines Of Credit

Lines Of Credit	9 Months Ended
	Sep. 30, 2016
Lines Of Credit
Lines of Credit	Note 6– Lines of Credit As of September 30, 2016 the Company had four lines of credit with a maximum borrowing amount of amount of $400,000 and interest ranging from 3.25% to 9.25%. As of September 30, 2016 and December 31, 2015, the amounts outstanding under these four lines of credit were $349,809 and $306,487, respectively.

Shareholders' Equity

Shareholders' Equity	9 Months Ended
	Sep. 30, 2016
Equity [Abstract]
Shareholders Equity	Note 7 – Shareholders’ Equity During the nine months ended September 30, 2016 the Company issued 142,403 shares of common stock valued at $35,601. The value was determined based on the Company’s stock price on May 31, 2016. In addition, the Company issued 330,000 shares of common stock to an investor for cash proceeds of $99,000.

Segment Reporting

Segment Reporting	9 Months Ended
	Sep. 30, 2016
Segment Reporting
Segment Reporting	Note 8 –Segment Reporting ASC Topic 280, Segment Reporting The following tables summarize the Company’s segment information for the three and nine months ended September 30, 2016 and 2015: Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 Sales Optron $ 260,478 $ 139,371 $ 535,552 $ 468,772 Overhoff 490,558 523,422 1,113,509 1,744,399 Corporate - - - - $ 751,036 $ 662,793 $ 1,649,061 $ 2,213,171 Gross profit Optron $ 123,894 $ 53,676 $ 244,876 $ 182,256 Overhoff 240,127 279,170 567,222 901,377 Corporate - - - - $ 364,021 $ 332,846 $ 812,098 $ 1,083,633 Income (loss) from operations Optron $ 11,810 $ (2,321) $ 19,679 $ (11,555) Overhoff 116,056 142,488 136,578 486,737 Corporate (20,024) (15,714) (66,374) (72,212) $ 107,842 $ 124,453 $ 89,883 $ 402,970 Interest Expenses Optron $ 4,544 $ 4,389 $ 13,454 $ 13,531 Overhoff 1,055 2,162 1,961 2,162 Corporate - - - - $ 5,599 $ 6,551 $ 15,415 $ 15,693 Net income (loss) Optron $ 7,266 $ (6,710) $ 6,225 $ (25,086) Overhoff 115,001 140,326 134,617 484,575 Corporate (20,024) (15,714) (66,374) (72,212) $ 102,243 $ 117,902 $ 74,468 $ 387,277 As of As of September 30, December 31, 2016 2015 Total Assets Optron $ 1,677,044 $ 1,318,749 Overhoff 2,269,006 2,170,499 Corporate 82,345 9,371 $ 4,028,395 $ 3,498,619 Intangible Assets Optron $ 215,369 $ - Overhoff - - Corporate - - $ 215,369 $ - Goodwill Optron $ - $ - Overhoff 570,176 570,176 Corporate - - $ 570,176 $ 570,176

Geographical Sales

Geographical Sales	9 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Geographical Sales	Note 9 - Geographical Sales The geographical distribution of the Company’s sales for the three and nine months ended September 30, 2016 and 2015 is as follows: Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 Geographical sales North America $ 546,078 $ 589,833 $ 1,149,335 $ 1,209,984 Asia 115,778 1,563 359,619 575,203 South America - - 11,022 261,422 Other 89,180 71,397 129,085 166,562 $ 751,036 $ 662,793 $ 1,649,061 $ 2,213,171

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2016
Related Party Transactions [Abstract]
Related Party Transactions	Note 10 – Related Party Transactions The Company leases its current facilities from Gold Team Inc., a company owned by the Company’s CEO, which owns both the Canoga Park, CA and Milford, Ohio. Rent expense for the nine months ended September 30, 2016 and 2015 were $108,000 and $84,000, respectively. As of September 30, 2016 and December 31, 2015, payable to Gold Team Inc. in connection with the above leases amount to $0 and $0, respectively. At September 30, 2016, the Company had prepaid rent to Gold Team Inc. for $8,000.

Concentrations

Concentrations	9 Months Ended
	Sep. 30, 2016
Risks and Uncertainties [Abstract]
Note 11 - Concentrations	Note 11 – Concentrations One customers accounted for 44% of the Company sales for the nine months ended September 30, 2016 and two customers accounted for 47% and 10% of the Company sales for the nine months ended September 30, 2015. No vendors accounted for more than 10% of the Company’s purchases for the nine months ended September 30, 2016 and 2015.

Business Combination

Business Combination	9 Months Ended
	Sep. 30, 2016
Business Combinations [Abstract]
Note 12 - Business Combination	Note 12 – Business Combination On May 31, 2016, the Company entered into an Asset Purchase Agreement with Electronic Control Concepts (“ECC”) whereby the Company purchased certain tangible and intangible assets of ECC. ECC a small manufacturer of test and maintenance meters for x-ray machines both medical and industrial. to give a boost to its current x-ray related product and hospital/medical product sales. A summary of the purchase price allocations at fair value is below. Accounts receivable, net of accounts payable $ 405 Inventory 3,350 Property and equipment 21,110 Customer list 130,000 Technology 128,443 Purchase price $ 283,308 The customer list and technology are being amortized over 24 months. The purchase price is comprised of: Cash $ 60,000 Note payable 80,000 Common stock 35,601 Earn-out 107,707 $ 283,308 The note payable bears interest at 5% per annum and is due in 20 quarterly installments beginning in July 2016. The Company issued 142,403 shares of common stock valued at $35,601. The value was determined based on the Company’s stock price on May 31, 2016. The earn-out provision provides for payments to the seller equal to 12% of sales from ECC operations for the next four years. The Company has estimated the net present value of this earn-out to be $107,707. See Note 13 – Fair Value Measurements for details regarding valuation of earn-out. Any future changes in the estimated earn-out will be recorded in current operations. The sales from ECC included in the results of operations from the date of acquisition on May 31, 2016 to September 30, 2016 was $49,518. The unaudited pro forma information below present statement of operations data as if the acquisition of ECC place on January 1, 2015. Nine Months Ended September 30, 2016 2015 (unaudited) (unaudited) Sales $ 1,774,161 $ 2,375,150 Gross profit 875,147 1,186,086 Operating income 35,121 299,203 Net income (loss) (898,551) 280,510 Earnings (loss) per share (0.07) 0.02

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2016
Inventories Tables
Schedule of Inventories	September 30, December 31, 2016 2015 Raw materials $ 885,255 $ 1,139,827 Work in Progress 644,183 710,041 Finished goods 966,275 470,465 Total inventories 2,495,713 2,320,333 Inventories, current 525,000 2,320,333 Inventories, noncurrent $ 1,970,713 $ -

Property and Equipment (Tables)

Property and Equipment (Tables)	9 Months Ended
	Sep. 30, 2016
Property And Equipment Tables
Schedule of Property and Equipment	September 30, December 31, 2016 2015 Furniture and fixtures $ 146,684 $ 146,684 Leasehold Improvements 50,091 50,091 Equipment 233,186 212,076 Computers and software 27,259 27,259 457,220 436,110 Less accumulated depreciation (436,186) (428,210) Property and equipment, net $ 21,034 $ 7,900

Segment Reporting (Tables)

Segment Reporting (Tables)	9 Months Ended
	Sep. 30, 2016
Segment Reporting Tables
Schedule of Company's Segment Reporting Information	Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 Sales Optron $ 260,478 $ 139,371 $ 535,552 $ 468,772 Overhoff 490,558 523,422 1,113,509 1,744,399 Corporate - - - - $ 751,036 $ 662,793 $ 1,649,061 $ 2,213,171 Gross profit Optron $ 123,894 $ 53,676 $ 244,876 $ 182,256 Overhoff 240,127 279,170 567,222 901,377 Corporate - - - - $ 364,021 $ 332,846 $ 812,098 $ 1,083,633 Income (loss) from operations Optron $ 11,810 $ (2,321) $ 19,679 $ (11,555) Overhoff 116,056 142,488 136,578 486,737 Corporate (20,024) (15,714) (66,374) (72,212) $ 107,842 $ 124,453 $ 89,883 $ 402,970 Interest Expenses Optron $ 4,544 $ 4,389 $ 13,454 $ 13,531 Overhoff 1,055 2,162 1,961 2,162 Corporate - - - - $ 5,599 $ 6,551 $ 15,415 $ 15,693 Net income (loss) Optron $ 7,266 $ (6,710) $ 6,225 $ (25,086) Overhoff 115,001 140,326 134,617 484,575 Corporate (20,024) (15,714) (66,374) (72,212) $ 102,243 $ 117,902 $ 74,468 $ 387,277 As of As of September 30, December 31, 2016 2015 Total Assets Optron $ 1,677,044 $ 1,318,749 Overhoff 2,269,006 2,170,499 Corporate 82,345 9,371 $ 4,028,395 $ 3,498,619 Intangible Assets Optron $ 215,369 $ - Overhoff - - Corporate - - $ 215,369 $ - Goodwill Optron $ - $ - Overhoff 570,176 570,176 Corporate - - $ 570,176 $ 570,176

Geographical Sales (Tables)

Geographical Sales (Tables)	9 Months Ended
	Sep. 30, 2016
Geographical Sales Tables
Schedule of Geographical Distribution of Comapany's Sales	Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 Geographical sales North America $ 546,078 $ 589,833 $ 1,149,335 $ 1,209,984 Asia 115,778 1,563 359,619 575,203 South America - - 11,022 261,422 Other 89,180 71,397 129,085 166,562 $ 751,036 $ 662,793 $ 1,649,061 $ 2,213,171

Business Combination (Tables)

Business Combination (Tables)	9 Months Ended
	Sep. 30, 2016
Business Combinations [Abstract]
Business Acquisition, Schedule of Purchase Price	A summary of the purchase price allocations at fair value is below. Accounts receivable, net of accounts payable $ 405 Inventory 3,350 Property and equipment 21,110 Customer list 130,000 Technology 128,443 Purchase price $ 283,308 The customer list and technology are being amortized over 24 months. The purchase price is comprised of: Cash $ 60,000 Note payable 80,000 Common stock 35,601 Earn-out 107,707 $ 283,308
[us-gaap:ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock]	A summary of the purchase price allocations at fair value is below. Accounts receivable, net of accounts payable $ 405 Inventory 3,350 Property and equipment 21,110 Customer list 130,000 Technology 128,443 Purchase price $ 283,308 The customer list and technology are being amortized over 24 months. The purchase price is comprised of: Cash $ 60,000 Note payable 80,000 Common stock 35,601 Earn-out 107,707 $ 283,308

Inventories (Details)

Inventories (Details) - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Inventories Details
Raw materials	$ 885,255	$ 1,139,827
Work in Progress	644,183	710,041
Finished goods	966,275	470,465
Total Inventory	2,495,713	2,320,333
Inventories	525,000	2,320,333
INVENTORIES, non current	$ 1,970,713	$ 0

Property And Equipment (Details

Property And Equipment (Details) - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Less accumulated depreciation	$ (432,371)	$ (428,210)
Property and equipment, net	21,034	7,900
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	50,091	50,091
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	233,186	212,076
Computers And Software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	27,259	27,259
Furniture And Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 146,684	$ 146,684

Segment Reporting (Details)

Segment Reporting (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015	Jun. 30, 2015
Sales	$ 751,036	$ 662,793	$ 1,649,061	$ 2,213,171
Gross profit	364,021	332,846	812,098	1,083,633
Income (loss) from operations	107,842	124,453	89,883	402,970
Interest Expenses	5,599	6,551	15,415	15,693
Net income (loss)	102,243	117,902	74,468	387,277
Total Assets	4,028,395		4,028,395		$ 3,498,619
Intangible Assets	215,369		215,369		0
Goodwill	570,176		570,176		570,176
Operating Segments [Member] | Optron [Member]
Sales	260,478	139,371	535,552	468,772
Gross profit	123,894	53,676	244,876	182,256
Income (loss) from operations	11,810	(2,321)	19,679	(11,555)
Interest Expenses	4,544	4,389	13,454	13,531
Net income (loss)	7,266	(6,710)	6,225	(25,086)
Total Assets	177,044		177,044		1,318,749
Intangible Assets	215,369		215,369		0
Goodwill	0		0		0
Operating Segments [Member] | Overhoff [Member]
Sales	490,558	523,422	1,113,509	1,744,399
Gross profit	240,127	279,170	567,222	901,377
Income (loss) from operations	116,056	142,488	136,578	486,737
Interest Expenses	1,055	2,162	1,961	2,162
Net income (loss)	115,001	140,326	134,617	484,575
Total Assets	2,269,006		2,269,006		2,170,499
Intangible Assets	0		0		0
Goodwill	570,176		570,176		570,176
Operating Segments [Member] | Corporate [Member]
Sales	0	0	0	0
Gross profit	0	0	0	0
Income (loss) from operations	(20,024)	(15,714)	(66,347)	(72,212)
Interest Expenses	0	0	0	0
Net income (loss)	(20,024)	$ (15,714)	(66,347)	$ (72,212)
Total Assets	82,345		82,345		9,371
Intangible Assets	0		0		0
Goodwill	$ 0		$ 0		$ 0

Geographical Sales (Details)

Geographical Sales (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Geographical sales	$ 751,036	$ 662,793	$ 1,649,061	$ 2,213,171
North America [Member]
Geographical sales	546,078	589,833	1,149,335	1,209,984
Asia [Member]
Geographical sales	115,778	1,563	359,619	575,203
South America [Member]
Geographical sales	0	0	11,022	261,422
Other [Member]
Geographical sales	$ 89,180	$ 71,397	$ 129,085	$ 166,562

Business Combination - Business

Business Combination - Business Acquisition, Schedule of Purchase Price (Details) - USD ($)	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Note 11 - Business Combination - Business Acquisition Schedule Of Purchase Price Details
Cash	$ 60,000	$ 0
Note payable issued for acquisition	80,000	$ 0
Common stock	35,601
Earn-out	107,707
Purchase Price	$ 283,308

Business Combination - Purchase

Business Combination - Purchase Price Allocations at Fair Market Value (Details)	9 Months Ended
	Sep. 30, 2016USD ($)
Business Combinations [Abstract]
Pruchase Price Allocations, Accounts receivable, net of accounts payable	$ 405
Purchase Price Allocations, Inventory	3,350
Purchase Price Allocations, Property and equipment	21,110
Purchase Price Allocations, Customer list	130,000
Purchase Price Allocations, Technology	128,443
Purchase Price	$ 283,308

Business Combination - Busine29

Business Combination - Business Acquisition, Pro Forma Statement of Operations and Information (Details) - USD ($)	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Business Combinations [Abstract]
Sales	$ 1,774,161	$ 2,375,150
Gross profit	875,147	1,186,086
Operating income (loss)	35,121	299,203
Net income (loss)	$ (898,551)	$ 280,510
Earnings (loss) per share	$ (0.07)	$ 0.02

Property And Equipment (Narrati

Property And Equipment (Narrative)(Details) - USD ($)	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Note 4 - Property And Equipment Narrativedetails
Depreciation Expense	$ 7,976	$ 4,895
Fully Depreciated Property and Equipment, In Use	$ 299,429

Note Payable Shareholder (Narra

Note Payable Shareholder (Narrative) (Details) - USD ($)	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Debt Instrument [Line Items]
Note Payable, proceeds - related party	$ 57,600	$ 243,293
Note Payable, repayment - related party	$ 13,299	$ 43,568
Note Payable [Member] | Robert Goldstein, owner of the company
Debt Instrument [Line Items]
Note Payable, description - related party	Robert Goldstein, the CEO and majority shareholder, has loaned funds to the Company from time to time to cover general operating expenses. These loans are evidenced by unsecured, non-interest bearing notes due on December 31, 2018.
Note Payable, amount - related party	$ 293,180		$ 248,879
Note Payable, proceeds - related party	57,600
Note Payable, repayment - related party	$ 13,299

Lines Of Credit (Narrative) (De

Lines Of Credit (Narrative) (Details) - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Line of Credit Facility [Line Items]
Line of credit	$ 349,809	$ 306,487
Four Lines Of Credit [Member]
Line of Credit Facility [Line Items]
Line of credit maximum borrowing amount	$ 400,000
Four Lines Of Credit [Member] | Minimum [Member]
Line of Credit Facility [Line Items]
Interest rate on line of credit	3.25%
Four Lines Of Credit [Member] | Maximum [Member]
Line of Credit Facility [Line Items]
Interest rate on line of credit	9.25%

Shareholders Equity (Details Na

Shareholders Equity (Details Narrative)	9 Months Ended
	Sep. 30, 2016USD ($)shares
Equity [Abstract]
Common stock, shares issued during period | shares	142,403
Common stock, value issued | $	$ 35,601
Sale of common stock, cash proceeds - shares | shares	330,000
Sale of common stock, cash proceeds - value | $	$ 99,000

Related Party Transactions (Nar

Related Party Transactions (Narrative) (Details) - USD ($)	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Related Party Transaction [Line Items]
Accounts payable, related party for leases	$ 12,000		$ 0
Gold Team Inc. [Member]
Related Party Transaction [Line Items]
Rent expense	$ 108,000	$ 84,000

Concentrations (Details Narrati

Concentrations (Details Narrative)	9 Months Ended
	Sep. 30, 2016
Major Customer [Member]
Concentration Risk, Percentage	44.00%
Major Customer One of Two [Member]
Concentration Risk, Percentage	47.00%
Major CustomerTwo of Two [Member]
Concentration Risk, Percentage	10.00%

Business Combination (Details N

Business Combination (Details Narrative)	9 Months Ended
	Sep. 30, 2016USD ($)shares
Business Combinations [Abstract]
Business Combination, Description - Note Payable Terms	The note payable bears interest at 5% per annum and is due in 20 quarterly installments beginning in July 2016. The Company issued 142,403 shares of common stock valued at $35,601. The value was determined based on the Company’s stock price on May 31, 2016.
Business Combination, Shares Issued | shares	142,403
Business Combination, Value of Shares Issued | $	$ 35,601
Business Combination, Contingent Consideration Description	The earn-out provision provides for payments to the seller equal to 12% of sales from ECC operations for the next four years. The Company has estimated the net present value of this earn-out to be $107,707. Any future changes in the estimated earn-out will be recorded in current operations.