US Nuclear (UCLE) 10-K 17 Apr 19 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2018	Apr. 16, 2019	Jun. 30, 2018
Document And Entity Information
Entity Registrant Name	US NUCLEAR CORP.
Entity Central Index Key	0001543623
Document Type	10-K
Document Period End Date	Dec. 31, 2018
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	Non-accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Shell Company	false
Entity Public Float			$ 601,105
Entity Common Stock, Shares Outstanding		17,276,834
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2018

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2018	Dec. 31, 2017
CURRENT ASSETS
Cash	$ 969,118	$ 442,341
Accounts receivable, net	730,773	278,091
Inventories	1,047,612	1,315,498
Prepaid expenses	2,500	0
TOTAL CURRENT ASSETS	2,750,003	2,035,930
Property and equipment, net	5,752	5,670
Intangible asset, net	0	53,841
Investment	10,000	0
Goodwill	570,176	570,176
TOTAL ASSETS	3,335,931	2,665,617
CURRENT LIABILITIES
Accounts payable	93,263	121,499
Accrued liabilities	54,511	79,815
Accrued compensation - officer	350,000	250,000
Customer deposit	96,571	65,216
Acquisition contingency	57,142	71,103
Note payable	16,262	15,474
Line of credit	222,490	299,654
TOTAL CURRENT LIABILITIES	890,239	902,761
Note payable, net of current portion	26,543	42,576
Note payable to shareholder	413,555	410,579
TOTAL LIABILITIES	1,330,337	1,355,916
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,16,959,784 and 14,047,403 shares issued and outstanding	1,696	1,405
Additional paid in capital	6,445,625	3,342,953
Accumulated deficit	(4,441,727)	(2,034,657)
TOTAL SHAREHOLDERS' EQUITY	2,005,594	1,309,701
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 3,335,931	$ 2,665,617

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Preferred stock, par value per share	$ .0001	$ .0001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value per share	$ .0001	$ .0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	16,959,784	14,047,403
Common stock, shares outstanding	16,959,784	14,047,403

Consolidated Statements Of Oper

Consolidated Statements Of Operations - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Statement [Abstract]
Sales	$ 3,634,560	$ 3,070,646
Cost of sales	1,707,355	1,725,733
Gross profit	1,927,205	1,344,913
Operating expenses
Selling, general and administrative expenses	3,234,785	1,310,472
Acquisition of manufacturing and supply rights	1,084,000	0
Total operating expenses	4,318,785	1,310,472
Income (loss) from operations	(2,391,580)	34,441
Other income (expense)
Other income	14,000	0
Interest expense	(29,490)	(24,311)
Total other expense	(15,490)	(24,311)
Income (loss) before provision for income taxes	(2,407,070)	10,130
Provision for income taxes	0	0
Net income (loss)	$ (2,407,070)	$ 10,130
Weighted average shares outstanding - basic and diluted	15,972,462	13,965,211
Earnings (loss) per shares - basic and diluted	$ (0.15)	$ 0

Consolidated Statement Of Chang

Consolidated Statement Of Changes In Shareholders' Equity - USD ($)	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Balance, shares at Dec. 31, 2016	13,947,403
Balance, value at Dec. 31, 2016	$ 1,395	$ 3,312,963	$ (2,044,787)	$ 1,269,571
Issuance of common stock for services, shares	100,000			100,000
Issuance of common stock for services, value	$ 10	29,990		$ 30,000
Issuance of common stock for manufacturing and supply rights, value				0
Net income (loss)			10,130	10,130
Balance, shares at Dec. 31, 2017	14,047,403
Balance, value at Dec. 31, 2017	$ 1,405	3,342,953	(2,034,657)	1,309,701
Issuance of common stock for services, shares	882,381
Issuance of common stock for services, value	$ 88	1,440,125		1,440,213
Issuance of common stock for cash, shares	1,730,000
Issuance of common stock for cash, value	$ 173	1,068,577		1,068,750
Issuance of common stock for manufacturing and supply rights, shares	300,000
Issuance of common stock for manufacturing and supply rights, value	$ 30	593,970		594,000
Net income (loss)			(2,407,070)	(2,407,070)
Balance, shares at Dec. 31, 2018	16,959,784
Balance, value at Dec. 31, 2018	$ 1,696	$ 6,445,625	$ (4,441,727)	$ 2,005,594

Consolidated Statements Of Cash

Consolidated Statements Of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
OPERATING ACTIVITIES
Net income (loss)	$ (2,407,070)	$ 10,130
Adjustment to reconcile net income (loss) to net provided by (used in) operating activities:
Depreciation and amortization	59,536	142,832
Write-off of accounts receivable	0	52,000
Adjustment to acquisition contingency	7,567	(16,031)
Issuance of common stock for services	1,440,213	30,000
Issuance of common stock for manufacturing and supply rights	594,000	0
Expenses paid directly by majority shareholder	41,900	26,606
Changes in operating assets and liabilities:
Accounts receivable	(452,682)	(100,869)
Inventories	267,886	(113,934)
Prepaid expenses	(2,500)	0
Accounts payable	(49,764)	53,571
Accrued liabilities	(25,304)	13,369
Accrued compensation - officer	100,000	100,000
Customer deposits	31,355	(32,646)
Net cash provided by (used in) operating activities	(394,863)	164,428
INVESTING ACTIVITIES
Purchase of property and equipment	(5,777)	(1,989)
Payment for investment	(10,000)	0
Net cash used in investing activities	(15,777)	(1,989)
FINANCING ACTIVITIES
Net borrowings (repayments) under lines of credit	(77,164)	(48,081)
Proceeds from sale of common stock	1,068,750	0
Repayments for note payable	(15,245)	(14,814)
Proceeds from note payable to shareholder	1,250	163,630
Repayments for note payable to shareholder	(40,174)	(57,237)
Net cash provided by financing activities	937,417	43,498
NET INCREASE IN CASH	526,777	205,937
CASH
Beginning of period	442,341	236,404
End of period	969,118	442,341
Supplemental disclosures of cash flow information
Taxes paid	0	0
Interest paid	29,490	24,311
Non-cash Investing and financing activities
Reclassification of acquistion contingency to accounts payable	21,528	16,009
Payment by stockholder for acquisition of manufacturing and supply rights	$ 26,000	$ 0

Organization and Basis of Prese

Organization and Basis of Presentation	12 Months Ended
	Dec. 31, 2018
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 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. 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 have been prepared in conformity with accounting principles generally accepted in the United States of America.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2 – Summary of Significant Accounting Policies Principles of Consolidation 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”), 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. There were no cash equivalents as of December 31, 2018 and 2017. 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, 2018 and 2017 were $5,000 and $5,000, respectively. During the years ended December 31, 2018 and 2017 wrote off accounts receivable of $0 and $52,000, respectively. Inventories Inventories are valued at the lower of cost (determined primarily by the average cost method) or net realizable value. Management compares the cost of inventories with the net realizable value and allowance is made for writing down their inventories to net realizable value, if lower. As of December 31, 2018 and 2017, there was no allowance for slow moving or obsolete inventory. The Company periodically assessed its inventory for slow moving and/or obsolete items. If any are identified an appropriate allowance for those items is made and/or the items are deemed to be impaired. 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 equipment is 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 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 Accounting Standards Codification (“ASC”) Topic 360, Property, Plant, and Equipment Intangible Assets The Company’s intangible assets at December 31, 2018 and 2017 were all acquired with the purchase of ECC and are being amortized over 24 months. The Company performs a test for impairment at least annually. As of December 31, 2017, the Company performed the required impairment analysis which resulted in no impairment adjustments. No impairment test was performed as of December 31, 2018 as the intangible assets were fully amortized. 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. The Company complies with ASC 350, Goodwill and Other Indefinite Lived Intangible Assets Fair Value of Financial Instruments For certain of the Company’s financial instruments, including cash, accounts receivable, accounts payable, accrued liabilities, customer deposits, and line of credit, the carrying amounts approximate their fair values due to their short maturities. In addition, the Company has a note payable to shareholder that the carrying amount also approximates fair value. Revenue Recognition Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers Topic 606 Topic 606. Topic 605, Revenue Recognition Revenue from the product sales are recognized under Topic 606 • executed contracts with the Company’s customers that it believes are legally enforceable; • identification of performance obligations in the respective contract; • determination of the transaction price for each performance obligation in the respective contract; • allocation the transaction price to each performance obligation; and • recognition of revenue only when the Company satisfies each performance obligation. These five elements, as applied to each of the Company’s revenue category, is summarized below: • Product sales - revenue is recognized when the Company performs its obligations under the contracts it has with its customers to deliver products at an agreed upon price and it is generally when the control of the product has been transferred to the customer. 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, 2018 and 2017. The Company provides a one-year warranty on all sales. Warranty expense for the years ended December 31, 2018 and 2017 was insignificant. The Company does not provide unconditional right of return, price protection or any other concessions to its customers. See Notes 11 and 12 for disclosures of revenue disaggregated by geographical area and product line. 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 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. Stock-Based Compensation The Company records stock-based compensation in accordance with FASB ASC Topic 718, “ Compensation – Stock Compensation Equity Based Payments to Non-Employees Basic and Diluted Earnings Per Share Earnings per share is calculated in accordance with ASC Topic 260, Earnings Per Share Segment Reporting FASB ASC Topic 280, Segment Reporting Related Parties The Company accounts for related party transactions in accordance with ASC 850, Related Party Disclosures Reclassifications Certain prior period amounts were reclassified to conform to the manner of presentation in the current period. These reclassifications had no effect on the net loss or stockholders’ equity. Recent Accounting Pronouncements In June 2018, the FASB issued Accounting Standards Update (“ASU”) ASU 2018-07, Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting In November 2016, the FASB issued ASU 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash, In October 2016, the FASB issued ASU 2016-16, Income Taxes (Topic 740): Intra-Entity Transfer of Assets Other than Inventory In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers

Inventories

Inventories	12 Months Ended
	Dec. 31, 2018
Note 3 - Inventories
Inventories	Note 3 – Inventories Inventory at December 31, 2018 and 2017 consisted of the following: 2018 2017 Raw materials $ 591,970 $ 736,848 Work in Progress 25,353 359,717 Finished goods 430,289 218,933 Total inventories $ 1,047,612 $ 1,315,498 At December 31, 2018 and 2017 the inventory reserve was $0.

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2018
Property And Equipment
Property and Equipment	Note 4 – Property and Equipment The following are the details of property and equipment at December 31, 2018 and 2017: 2018 2017 Furniture and fixtures $ 148,033 $ 148,033 Leasehold Improvements 50,091 50,091 Equipment 233,826 233,826 Computers and software 33,036 27,259 464,986 459,209 Less accumulated depreciation (459,234 ) (453,539 ) Property and equipment, net $ 5,752 $ 5,670 Depreciation expense for the years ended December 31, 2018 and 2017 was $5,695 and $13,609, respectively. At December 31, 2018 and 2017, the Company had $437,044 and $415,934, respectively, of fully depreciated property and equipment that is still in use.

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Note 5 – Intangible Assets The following are the details of intangible assets at December 31, 2018 and 2017: 2018 2017 Customer list $ 130,000 $ 130,000 Technology 128,443 128,443 258,443 258,443 Less accumulated amortization (258,443 ) (204,602 ) Intangible assets, net $ — $ 53,841 All of the above intangible assets are being amortized over 24 months. Amortization expense for the years ended December 31, 2018 and 2017 was $53,841 and $129,223, respectively.

Investment

Investment	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Investment	Note 6 – Investment On August 3, 2018, the Company closed an agreement by and among, MIFTEC Laboratories, Inc. (“MIFTEC”), a licensee of Magneto-Inertial Fusion Technologies, Inc., (“MIFTI”), and the Company. MIFTEC is a licensee of MIFTI radionuclide technology. MIFTEC will engage the Company to manufacture equipment pursuant to MIFTEC’s specifications and designs and have the Company as a sales representative for the manufactured equipment. The Company will be the exclusive manufacturer and supplier to MIFTEC of equipment in North America and Asia. In addition, the Company received a 10% ownership interest in MIFTEC. The consideration for the exclusive manufacturing rights and a 10% ownership interest in MIFTEC was $500,000 and 300,000 shares of the Company’s common stock valued at $594,000. The fair value was determined based on the Company’s stock price on August 3, 2018. The Company recorded the value of the 10% interest in MIFTEC at $10,000 and recorded $1,084,000 as the acquisition of manufacturing and supply rights in the accompanying consolidated statement of operations.

Notes Payable

Notes Payable	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Notes Payable	Note 7 – Notes Payable In connection with the acquisition of assets from ECC the Company issued a note payable to the owner of ECC. The note accrued interest at 5% per annum, requires quarterly principal and interest payments of $4,518 and is due on April 15, 2021. At December 31, 2018 and 2017, the amount outstanding under this note payable was $42,805 and $58,050, respectively. The company repaid $15,245 during the year ended 12/31/2018. Future maturities of notes payable as of December 31, 2018 are as follows: Years months ending December 31, 2019 $ 16,262 2020 17,087 2021 9,456 $ 42,805

Note Payable Shareholder

Note Payable Shareholder	12 Months Ended
	Dec. 31, 2018
Note Payable Shareholder
Note Payable Shareholder	Note 8 – Note Payable to 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, 2019. During the year ended December 31, 2018, the Company’s majority shareholder paid expenses on behalf of the Company of $41,900, loan the Company $1,250 and was repaid $40,174. During the year ended December 31, 2017, the Company received $163,630 from its majority shareholder and repaid another $57,237 under this note payable agreement. In addition, during 2017 the majority shareholder also paid $26,006 directly to Company vendors. The amounts due to Mr. Goldstein are $413,555 and $410,579 as of December 31, 2018 and 2017, respectively.

Lines Of Credit

Lines Of Credit	12 Months Ended
	Dec. 31, 2018
Lines Of Credit
Lines of Credit	Note 9 – Line of Credit As of December 31, 2017, the Company had four lines of credit with a maximum borrowing amount of $400,000 with interest ranging from 4.5% to 10.25%. As of December 31, 2018 and 2017, the amounts outstanding under these lines of credit were $222,490 and $299,654, respectively.

Shareholders' Equity

Shareholders' Equity	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Shareholders' Equity	Note 10 – Shareholders’ Equity During the year ended December 31, 2018, the Company issued: • 859,260 shares of common stock to consultants for services rendered valued at $1,418,134. The fair value was determined based on the Company’s stock price on the grant date; • 23,121 shares of common stock to employees for compensation valued at $22,079. The fair value was determined based on the Company’s stock price on the grant date; • 1,730,000 shares of common stock to investors for cash proceeds of $1,068,750; and • 300,000 shares of common stock for the acquisition of manufacturing and supply rights valued at $594,000. The fair value was determined based on the Company’s stock price on the grant date. During the year ended December 31, 2017, the Company issued 100,000 shares of common stock for services rendered valued at $30,000. The fair value was determined based on the Company’s stock price on the grant date.

Segment Reporting

Segment Reporting	12 Months Ended
	Dec. 31, 2018
Segment Reporting
Segment Reporting	Note 11 – 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 assets and operations of the Company’s recent acquisition of the assets of Electronic Control Concepts are included with Overhoff in the table below. The following tables summarize the Company’s segment information for the years ended December 31, 2018 and 2017: Years Ended December 31, 2018 2017 Sales Optron $ 1,162,378 $ 822,741 Overhoff 2,472,182 2,247,905 Corporate — — $ 3,634,560 $ 3,070,646 Gross profit Optron $ 579,586 $ 309,819 Overhoff 1,347,619 1,035,094 Corporate — — $ 1,927,205 $ 1,344,913 Income (loss) from operations Optron $ (48,219 ) $ (90,979 ) Overhoff 516,648 293,916 Corporate (2,860,009 ) (168,496 ) $ (2,391,580 ) $ 34,441 Interest Expenses Optron $ 24,064 $ 20,339 Overhoff 2,489 3,972 Corporate 2,937 — $ 29,490 $ 24,311 Net income (loss) Optron $ (48,283 ) $ (111,318 ) Overhoff 492,159 289,944 Corporate (2,850,946 ) (168,496 ) $ (2,407,070 ) $ 10,130 As of December 31, 2018 2017 Total Assets Optron $ 1,324,707 $ 1,050,209 Overhoff 1,811,483 1,610,442 Corporate 199,741 4,966 $ 3,335,931 $ 2,665,617 Intangible Assets Optron $ — $ — Overhoff — 53,841 Corporate — — $ — $ 53,841 Goodwill Optron $ — $ — Overhoff 570,176 570,176 Corporate — — $ 570,176 $ 570,176

Geographical Sales

Geographical Sales	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Geographical Sales	Note 12 - Geographical Sales The geographical distribution of the Company’s sales for the years ended December 31, 2018 and 2017 is as follows: 2018 2017 Geographical sales North America $ 2,087,053 $ 2,006,162 Asia 1,121,533 824,407 South America 74,672 21,780 Other 351,302 218,297 $ 3,634,560 $ 3,070,646

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Income Taxes	Note 13 – Income Taxes At December 31, 2018 and 2017, the significant components of the deferred tax assets are summarized below: 2018 2017 Approximate net operating loss carry forwards $ 3,985,000 $ 1,569,000 Deferred tax assets: Federal net operating loss $ 836,845 $ 533,501 State net operating loss 280,727 81,852 Tax credit 49,740 49,740 Goodwill (125,687 ) (185,129 ) Tax rate reduction — (133,201 ) Total deferred tax assets 1,041,625 346,763 Less valuation allowance (1,041,625 ) (346,763 ) $ — $ — The valuation allowance increased (decreased) by $694,862 and ($207,136) in 2018 and 2017. In 2018 the increase was due to the Company generating additional net operating losses. In 2017 the decrease was as a result of the Company using net operating losses and reduction of federal income tax rate from 34% to 21% enacted in 2017 effective 2018. The deferred tax assets as of December 31, 2018 and 2017 reflects the new corporate tax rate of 21%. The Company’s remaining tax credit carryforwards of $49,740 begin to expire in 2027 and its net operating loss carryforward of approximately $3,985,000 begin to expire in 2028. Income tax expense reflected in the consolidated statements of income consist of the following for 2018 and 2017: 2018 2017 Current Federal $ — $ — State — — — — Deferred Federal — — State — — — — Income tax expense $ — $ — The reconciliation of the effective income tax rate to the federal statutory rate for the years ended December 31, 2018 and 2017 is as follows: 2018 2017 Federal income tax rate 21.0 % 34.0 % State tax, net of federal benefit 6.0 % 6.0 % Net operating losses (26.8 %) (412.8 %) Permanent differences (0.6 %) 522.9 % Amortization of goodwill 0.4 % (150.1 %) Effective income tax rate 0.0 % 0.0 % 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 2013. 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, 2018 and 2017.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2018
Related Party Transactions [Abstract]
Related Party Transactions	Note 14 – 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 locations. Rent expense for the years ended December 31, 2018 and 2017 were $168,000 and $168,000, respectively. As of December 31, 2018 and 2017, payable to Gold Team Inc. in connection with the above leases amount to $0 and $0, respectively. Future payments due under this operating lease agreement as of December 31, 2018 are as follows: Years months ending December 31, 2019 $ 168,000 2020 70,000 $ 238,000 In addition, as of December 31, 2018 and 2017, the Company had accrued compensation payable to its majority shareholder of $350,000 and $250,000, respectively. Also see Note 7.

Concentrations

Concentrations	12 Months Ended
	Dec. 31, 2018
Risks and Uncertainties [Abstract]
Concentrations	Note 15 - Concentrations Three customers each accounted for 26%, 15% and 11% of the Company sales for the year ended December 31, 2018 and at December 31, 2018 one customer accounted for 48% of the accounts receivable balance. Two customers accounted for 39% and 10% of the Company sales for the year ended December 31, 2017 and at December 31, 2017 four customers accounted for 82% of the accounts receivable balance. No vendors accounted for more than 10% of the Company’s purchases for the year ended December 31, 2018. One vendor accounted for 11% of the Company’s purchases for the year ended December 31, 2017.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2018
Fair Value Disclosures [Abstract]
Fair Value Measurements	Note 16 – Fair Value Measurements The Company follows a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets and liabilities (Level 1) and the lowest priority to measurements involving unobservable inputs (Level 3). The three levels of the fair value hierarchy are as follows: Level 1 inputs - observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 inputs - other inputs that are directly or indirectly observable in the marketplace. Level 3 inputs - unobservable inputs which are supported by little or no market activity. The Company categorizes its fair value measurements within the hierarchy based on the lowest level input that is significant to the fair value measurement in its entirety. The following table presents the amount and level in the fair value hierarchy of each of our assets and liabilities that are measured at fair value on a recurring basis as of December 31, 2018 and 2017. December 31, 2018 Level 1 Level 2 Level 3 TOTAL LIABILITES Contingent Liability — — $ 57,142 $ 57,142 December 31, 2017 Level 1 Level 2 Level 3 TOTAL LIABILITES Contingent Liability — — $ 71,103 $ 71,103 A summary of the activity of the contingent liability is as follows: Contingent liability at December 31, 2016 $ 103,143 Change in fair value (16,031 ) Reclassification to accounts payable (16,009 ) Contingent liability at December 31, 2017 $ 71,103 Change in fair value 7,567 Reclassification to accounts payable (21,528 ) Contingent liability at December 31, 2018 $ 57,142

Commitments

Commitments	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments	Note 17 – Commitments Acquisition Contingency 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. The purchase price is comprised of: Cash $ 60,000 Note payable 80,000 Common stock 35,601 Earn-out 107,707 $ 283,308 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 $57,142 and $71,103 at December 31, 2018 and 2017, respectively. See Note 16 – Fair Value Measurements for details regarding valuation of earn-out. Any changes in the estimated earn-out are recorded in current operations. Future Payments Future payment under all of the Company obligations as of December 31, 2018 are as follows: Years Ended December 31, 2019 2020 2021 2022 Total Note payable $ 16,262 $ 17,087 $ 9,456 $ — $ 42,805 Note payable - shareholder — 413,555 — — 413,555 Operating lease obligations 168,000 70,000 — — 238,000 Line of credit 222,575 — — — 222,575 $ 406,837 $ 500,642 $ 9,456 $ — $ 916,935

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2018
Subsequent Events [Abstract]
Subsequent Events	Note 18 – Subsequent Events Subsequent to December 31, 2018, the Company issued 317,050 shares of common stock for consulting services.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation 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”),
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. There were no cash equivalents as of December 31, 2018 and 2017.
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, 2018 and 2017 were $5,000 and $5,000, respectively. During the years ended December 31, 2018 and 2017 wrote off accounts receivable of $0 and $52,000, respectively.
Inventories	Inventories Inventories are valued at the lower of cost (determined primarily by the average cost method) or net realizable value. Management compares the cost of inventories with the net realizable value and allowance is made for writing down their inventories to net realizable value, if lower. As of December 31, 2018 and 2017, there was no allowance for slow moving or obsolete inventory. The Company periodically assessed its inventory for slow moving and/or obsolete items. If any are identified an appropriate allowance for those items is made and/or the items are deemed to be impaired.
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 equipment is 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 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 Accounting Standards Codification (“ASC”) Topic 360, Property, Plant, and Equipment
Intangible Assets	Intangible Assets The Company’s intangible assets at December 31, 2018 and 2017 were all acquired with the purchase of ECC and are being amortized over 24 months. The Company performs a test for impairment at least annually. As of December 31, 2017, the Company performed the required impairment analysis which resulted in no impairment adjustments. No impairment test was performed as of December 31, 2018 as the intangible assets were fully amortized.
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. The Company complies with ASC 350, Goodwill and Other Indefinite Lived Intangible Assets
Fair Value of Financial Instruments	Fair Value of Financial Instruments For certain of the Company’s financial instruments, including cash, accounts receivable, accounts payable, accrued liabilities, customer deposits, and line of credit, the carrying amounts approximate their fair values due to their short maturities. In addition, the Company has a note payable to shareholder that the carrying amount also approximates fair value.
Revenue Recognition	Revenue Recognition Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers Topic 606 Topic 606. Topic 605, Revenue Recognition Revenue from the product sales are recognized under Topic 606 • executed contracts with the Company’s customers that it believes are legally enforceable; • identification of performance obligations in the respective contract; • determination of the transaction price for each performance obligation in the respective contract; • allocation the transaction price to each performance obligation; and • recognition of revenue only when the Company satisfies each performance obligation. These five elements, as applied to each of the Company’s revenue category, is summarized below: • Product sales - revenue is recognized when the Company performs its obligations under the contracts it has with its customers to deliver products at an agreed upon price and it is generally when the control of the product has been transferred to the customer. 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, 2018 and 2017. The Company provides a one-year warranty on all sales. Warranty expense for the years ended December 31, 2018 and 2017 was insignificant. The Company does not provide unconditional right of return, price protection or any other concessions to its customers. See Notes 11 and 12 for disclosures of revenue disaggregated by geographical area and product line.
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 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.
Stock-based Compensation	Stock-Based Compensation The Company records stock-based compensation in accordance with FASB ASC Topic 718, “ Compensation – Stock Compensation Equity Based Payments to Non-Employees
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
Segment Reporting	Segment Reporting FASB ASC Topic 280, Segment Reporting
Related Parties	Related Parties The Company accounts for related party transactions in accordance with ASC 850, Related Party Disclosures
Reclassifications	Reclassifications Certain prior period amounts were reclassified to conform to the manner of presentation in the current period. These reclassifications had no effect on the net loss or stockholders’ equity.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In June 2018, the FASB issued Accounting Standards Update (“ASU”) ASU 2018-07, Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting In November 2016, the FASB issued ASU 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash, In October 2016, the FASB issued ASU 2016-16, Income Taxes (Topic 740): Intra-Entity Transfer of Assets Other than Inventory In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Estimated useful lives of property and equipment	Depreciation of 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

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2018
Inventories Tables
Schedule of Inventories	Inventory at December 31, 2018 and 2017 consisted of the following: 2018 2017 Raw materials $ 591,970 $ 736,848 Work in Progress 25,353 359,717 Finished goods 430,289 218,933 Total inventories $ 1,047,612 $ 1,315,498

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2018
Property And Equipment Tables
Schedule of Property and Equipment	The following are the details of property and equipment at December 31, 2018 and 2017: 2018 2017 Furniture and fixtures $ 148,033 $ 148,033 Leasehold Improvements 50,091 50,091 Equipment 233,826 233,826 Computers and software 33,036 27,259 464,986 459,209 Less accumulated depreciation (459,234 ) (453,539 ) Property and equipment, net $ 5,752 $ 5,670

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	The following are the details of intangible assets at December 31, 2018 and 2017: 2018 2017 Customer list $ 130,000 $ 130,000 Technology 128,443 128,443 258,443 258,443 Less accumulated amortization (258,443 ) (204,602 ) Intangible assets, net $ — $ 53,841

Notes Payable (Table)

Notes Payable (Table)	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Future maturities of notes payable	Future maturities of notes payable as of December 31, 2018 are as follows: Years months ending December 31, 2019 $ 16,262 2020 17,087 2021 9,456 $ 42,805

Segment Reporting (Tables)

Segment Reporting (Tables)	12 Months Ended
	Dec. 31, 2018
Segment Reporting Tables
Schedule of Company's Segment Reporting Information	The following tables summarize the Company’s segment information for the years ended December 31, 2018 and 2017: Years Ended December 31, 2018 2017 Sales Optron $ 1,162,378 $ 822,741 Overhoff 2,472,182 2,247,905 Corporate — — $ 3,634,560 $ 3,070,646 Gross profit Optron $ 579,586 $ 309,819 Overhoff 1,347,619 1,035,094 Corporate — — $ 1,927,205 $ 1,344,913 Income (loss) from operations Optron $ (48,219 ) $ (90,979 ) Overhoff 516,648 293,916 Corporate (2,860,009 ) (168,496 ) $ (2,391,580 ) $ 34,441 Interest Expenses Optron $ 24,064 $ 20,339 Overhoff 2,489 3,972 Corporate 2,937 — $ 29,490 $ 24,311 Net income (loss) Optron $ (48,283 ) $ (111,318 ) Overhoff 492,159 289,944 Corporate (2,850,946 ) (168,496 ) $ (2,407,070 ) $ 10,130 As of December 31, 2018 2017 Total Assets Optron $ 1,324,707 $ 1,050,209 Overhoff 1,811,483 1,610,442 Corporate 199,741 4,966 $ 3,335,931 $ 2,665,617 Intangible Assets Optron $ — $ — Overhoff — 53,841 Corporate — — $ — $ 53,841 Goodwill Optron $ — $ — Overhoff 570,176 570,176 Corporate — — $ 570,176 $ 570,176

Geographical Sales (Tables)

Geographical Sales (Tables)	12 Months Ended
	Dec. 31, 2018
Geographical Sales Tables
Schedule of Geographical Distribution of Comapany's Sales	The geographical distribution of the Company’s sales for the years ended December 31, 2018 and 2017 is as follows: 2018 2017 Geographical sales North America $ 2,087,053 $ 2,006,162 Asia 1,121,533 824,407 South America 74,672 21,780 Other 351,302 218,297 $ 3,634,560 $ 3,070,646

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Schedule of Deferred Tax Assets	At December 31, 2018 and 2017, the significant components of the deferred tax assets are summarized below: 2018 2017 Approximate net operating loss carry forwards $ 3,985,000 $ 1,569,000 Deferred tax assets: Federal net operating loss $ 836,845 $ 533,501 State net operating loss 280,727 81,852 Tax credit 49,740 49,740 Goodwill (125,687 ) (185,129 ) Tax rate reduction — (133,201 ) Total deferred tax assets 1,041,625 346,763 Less valuation allowance (1,041,625 ) (346,763 ) $ — $ —
Schedule of Components Of Income Tax Expense	Income tax expense reflected in the consolidated statements of income consist of the following for 2018 and 2017: 2018 2017 Current Federal $ — $ — State — — — — Deferred Federal — — State — — — — Income tax expense $ — $ —
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, 2018 and 2017 is as follows: 2018 2017 Federal income tax rate 21.0 % 34.0 % State tax, net of federal benefit 6.0 % 6.0 % Net operating losses (26.8 %) (412.8 %) Permanent differences (0.6 %) 522.9 % Amortization of goodwill 0.4 % (150.1 %) Effective income tax rate 0.0 % 0.0 %

Related Party Transactions (Tab

Related Party Transactions (Table)	12 Months Ended
	Dec. 31, 2018
Related Party Transactions [Abstract]
Future payments due under operating lease agreement	Future payments due under this operating lease agreement as of December 31, 2018 are as follows: Years months ending December 31, 2019 $ 168,000 2020 70,000 $ 238,000

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2018
Fair Value Disclosures [Abstract]
Schedule of contingent liabilities at fair value	The following table presents the amount and level in the fair value hierarchy of each of our assets and liabilities that are measured at fair value on a recurring basis as of December 31, 2018 and 2017. December 31, 2018 Level 1 Level 2 Level 3 TOTAL LIABILITES Contingent Liability — — $ 57,142 $ 57,142 December 31, 2017 Level 1 Level 2 Level 3 TOTAL LIABILITES Contingent Liability — — $ 71,103 $ 71,103
Summary of contingent liability activity	A summary of the activity of the contingent liability is as follows: Contingent liability at December 31, 2016 $ 103,143 Change in fair value (16,031 ) Reclassification to accounts payable (16,009 ) Contingent liability at December 31, 2017 $ 71,103 Change in fair value 7,567 Reclassification to accounts payable (21,528 ) Contingent liability at December 31, 2018 $ 57,142

Commitments (Table)

Commitments (Table)	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Summary of purchase price	The purchase price is comprised of: Cash $ 60,000 Note payable 80,000 Common stock 35,601 Earn-out 107,707 $ 283,308
Future payment obligations	Future payment under all of the Company obligations as of December 31, 2018 are as follows: Years Ended December 31, 2019 2020 2021 2022 Total Note payable $ 16,262 $ 17,087 $ 9,456 $ — $ 42,805 Note payable - shareholder — 413,555 — — 413,555 Operating lease obligations 168,000 70,000 — — 238,000 Line of credit 222,575 — — — 222,575 $ 406,837 $ 500,642 $ 9,456 $ — $ 916,935

Organization and Basis of Pre_2

Organization and Basis of Presentation (Details Narrative)	12 Months Ended
	Dec. 31, 2018
Note 4 - Property And Equipment Narrativedetails
Date of Incorporation	Feb. 14, 2012
State of Incorporation	Delaware

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details)	12 Months Ended
	Dec. 31, 2018
Furniture And Fixtures [Member]
Property, Plant and Equipment, Estimated Useful Lives	5 years
Leasehold Improvements [Member]
Property, Plant and Equipment, Estimated Useful Lives	Lesser of lease life or economic life
Equipment [Member]
Property, Plant and Equipment, Estimated Useful Lives	5 years
Computers And Software [Member]
Property, Plant and Equipment, Estimated Useful Lives	5 years

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Accounting Policies [Abstract]
Cash equivalents	$ 0	$ 0
Allowance for doubtful accounts	5,000	5,000
Write-off of accounts receivable	0	52,000
Impairment on long-lived assets	$ 0	0
Intangible assets amortzation period	24 months
Impairment on goodwill	$ 0	0
Sales returns and allowances	0	0
Obsolete inventory	$ 0	$ 0

Inventories (Details)

Inventories (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Inventories Details
Raw materials	$ 591,970	$ 736,848
Work in Progress	25,353	359,717
Finished goods	430,289	218,933
Total Inventory	$ 1,047,612	$ 1,315,498

Inventories (Details Narrative)

Inventories (Details Narrative) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Note 3 - Inventories
Inventory reserve	$ 0	$ 0

Property And Equipment (Details

Property And Equipment (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 464,986	$ 459,209
Less accumulated depreciation	(459,234)	(453,539)
Property and equipment, net	5,752	5,670
Furniture And Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	148,033	148,033
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	233,826	233,826
Computers And Software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 33,036	$ 27,259

Property And Equipment (Detai_2

Property And Equipment (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Note 4 - Property And Equipment Narrativedetails
Depreciation Expense	$ 5,695	$ 13,609
Fully Depreciated Property and Equipment, In Use	$ 437,044	$ 415,934

Intangible Assets - Schedule of

Intangible Assets - Schedule of Intangible Assets (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Intangible assets	$ 258,443	$ 258,443
Less accumulated amortization	(258,443)	(204,602)
Intangible assets, net	0	53,841
Customer Lists [Member]
Intangible assets	130,000	130,000
Technology-Based Intangible Assets [Member]
Intangible assets	$ 128,443	$ 128,443

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization Expense	$ 53,841	$ 129,223
Intangible assets amortzation period	24 months

Investment (Details Narrative)

Investment (Details Narrative) - USD ($)	Aug. 03, 2018	Dec. 31, 2018	Dec. 31, 2017
Issuance of common stock for services, shares			100,000
Issuance of common stock for services, value		$ 1,440,213	$ 30,000
MIFTEC
Issuance of common stock for services, shares	300,000
Issuance of common stock for services, value	$ 500,000	594,000
Acquisition deposit		$ 1,084,000

Notes Payable (Details)

Notes Payable (Details)	Dec. 31, 2018USD ($)
Debt Disclosure [Abstract]
2019	$ 16,262
2020	17,087
2021	9,456
Total	$ 42,805

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Debt Disclosure [Abstract]
Interest rate	5.00%
Debt Instrument, Periodic Payment	$ 4,518
Due date	Apr. 15, 2021
Notes Payable	$ 42,805	$ 58,050
Repayment of note payable	$ 15,245	$ 14,814

Note Payable to Shareholder (De

Note Payable to Shareholder (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Expenses	$ 41,900	$ 26,606
Note Payable, repayment - related party	40,174	57,237
Loan	$ 1,250
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, 2019.
Note Payable, amount - related party	$ 413,555	410,579
Loan from Shareholders		163,630
Note Payable [Member] | Vendor
Debt Instrument [Line Items]
Note Payable, repayment - related party		$ 26,006

Lines Of Credit (Details Narrat

Lines Of Credit (Details Narrative) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Line of Credit Facility [Line Items]
Line of credit	$ 222,490	$ 299,654
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	4.50%
Four Lines Of Credit [Member] | Maximum [Member]
Line of Credit Facility [Line Items]
Interest rate on line of credit	10.25%

Shareholders' Equity (Details N

Shareholders' Equity (Details Narrataive) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Issuance of common stock for services, shares		100,000
Issuance of common stock for services, value	$ 1,440,213	$ 30,000
Sale of common stock for cash, value	$ 1,068,750
Issuance of common stock for acquisition, shares	300,000
Issuance of common stock for acquisition, value	$ 594,000	$ 0
Consultants
Issuance of common stock for services, shares	859,260
Issuance of common stock for services, value	$ 1,418,134
Employees
Issuance of common stock for services, shares	23,121
Issuance of common stock for services, value	$ 22,079
Investors
Sale of common stock for cash, shares	1,730,000
Sale of common stock for cash, value	$ 1,068,750

Segment Reporting (Details)

Segment Reporting (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Sales	$ 3,634,560	$ 3,070,646
Gross profit	1,927,205	1,344,913
Income (loss) from operations	(2,391,580)	34,441
Interest Expenses	29,490	24,311
Net income (loss)	(2,407,070)	10,130
Total Assets	3,335,931	2,665,617
Intangible Assets	0	53,841
Goodwill	570,176	570,176
Operating Segments [Member] | Optron [Member]
Sales	1,162,378	822,741
Gross profit	579,586	309,819
Income (loss) from operations	(48,219)	(90,979)
Interest Expenses	24,064	20,339
Net income (loss)	(48,283)	(111,318)
Total Assets	1,324,707	1,050,209
Intangible Assets	0	0
Goodwill	0	0
Operating Segments [Member] | Overhoff [Member]
Sales	2,472,182	2,247,905
Gross profit	1,347,619	1,035,094
Income (loss) from operations	516,648	293,916
Interest Expenses	2,489	3,972
Net income (loss)	492,159	289,944
Total Assets	1,811,483	1,610,442
Intangible Assets	0	53,841
Goodwill	570,176	570,176
Operating Segments [Member] | Corporate [Member]
Sales	0	0
Gross profit	0	0
Income (loss) from operations	(2,860,009)	(168,496)
Interest Expenses	2,937	0
Net income (loss)	(2,850,946)	(168,496)
Total Assets	199,741	4,966
Intangible Assets	0	0
Goodwill	$ 0	$ 0

Geographical Sales (Details)

Geographical Sales (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Geographical sales	$ 3,634,560	$ 3,070,646
North America [Member]
Geographical sales	2,087,053	2,006,162
Asia [Member]
Geographical sales	1,121,533	824,407
South America [Member]
Geographical sales	74,672	21,780
Other [Member]
Geographical sales	$ 351,302	$ 218,297

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Tax Assets (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Approximate net operating loss carry forwards	$ 3,985,000	$ 1,569,000
Deferred tax assets:
Federal net operating loss	836,845	533,501
State net operating loss	280,727	81,852
Tax credit	49,740	49,740
Goodwill	(125,687)	(185,129)
Tax rate reduction	0	(133,201)
Total deferred tax assets	1,041,625	346,763
Less: valuation allowance	(1,041,625)	(346,763)
Deferred tax assets, net	$ 0	$ 0

Income Taxes - Schedule of Tax

Income Taxes - Schedule of Tax expense (benefit) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Current
Federal	$ 0	$ 0
State	0	0
Current tax expense	0	0
Deferred
Federal	0	0
State	0	0
Tax expense (benefit)	$ 0	$ 0

Income Taxes - Schedule of Effe

Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Federal income tax rate	21.00%	34.00%
State tax, net of federal benefit	6.00%	6.00%
Net operating losses	(26.80%)	(412.80%)
Permanent differences	(0.60%)	522.90%
Amortization of goodwill	0.40%	(150.10%)
Effective income tax rate	0.00%	0.00%

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Increase (decrease) in valuation allowance	$ 694,862	$ (207,136)
Federal income tax rate	21.00%	34.00%
Tax credit carryforwards	$ (49,740)	$ (49,740)
Tax Credit Carryforward, Expiration Date	Jan. 1, 2027
Net operating loss carryforward	$ (3,985,000)	$ (1,569,000)
Operating Loss Carryforwards, Expiration Date	Jan. 1, 2028

Related Party Transactions (Det

Related Party Transactions (Details)	Dec. 31, 2018USD ($)
Related Party Transactions [Abstract]
2019	$ 168,000
2020	70,000
Total	$ 238,000

Related Party Transactions (D_2

Related Party Transactions (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Related Party Transaction [Line Items]
Accounts payable, related party for leases	$ 0	$ 0
Accrued compensation payable	350,000	250,000
Gold Team Inc. [Member]
Related Party Transaction [Line Items]
Rent expense	$ 168,000	$ 168,000

Concentrations (Details Narrati

Concentrations (Details Narrative)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Sales Revenue, Net [Member] | First Customer
Concentration percentage	26.00%	39.00%
Sales Revenue, Net [Member] | Second Customer
Concentration percentage	15.00%	10.00%
Sales Revenue, Net [Member] | Third Customer
Concentration percentage	11.00%
Accounts receivable | One Customer
Concentration percentage	48.00%
Accounts receivable | Four Customer
Concentration percentage		82.00%
Purchases | No Vendor
Concentration percentage	10.00%
Purchases | One Vendor
Concentration percentage		11.00%

Fair Value Measurements (Detail

Fair Value Measurements (Details - Schedule of contingent liabilities at fair value) - USD ($)	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Contingent Liability	$ 57,142	$ 71,103	$ 103,143
Fair Value, Inputs, Level 1 [Member]
Contingent Liability	0	0
Fair Value, Inputs, Level 2 [Member]
Contingent Liability	0	0
Fair Value, Inputs, Level 3 [Member]
Contingent Liability	$ 57,142	$ 71,103

Fair Value Measurements (Deta_2

Fair Value Measurements (Details - Summary of contingent liability activity) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Fair Value Disclosures [Abstract]
Contingent liability at Beginning	$ 71,103	$ 103,143
Change in fair value	7,567	(16,031)
Reclassification to accounts payable	(21,528)	(16,009)
Contingent liability at end	$ 57,142	$ 71,103

Commitments - Schedule of Purch

Commitments - Schedule of Purchase Price (Details) - Electronic Control Concepts	1 Months Ended
	May 31, 2017USD ($)
Cash	$ 60,000
Note payable issued for acquisition	80,000
Common stock	35,601
Earn-out	107,707
Purchase Price	$ 283,308

Commitments - Future Payment ob

Commitments - Future Payment obligations (Details)	Dec. 31, 2018USD ($)
Note payable
2019	$ 16,262
2020	17,087
2021	9,456
2022	0
Total	42,805
Operating lease obligations
2019	168,000
2020	70,000
2021	0
2022	0
Total	238,000
Line of credit
2019	222,575
2020	0
2021	0
2022	0
Total	222,575
Future payment obligations
2019	406,837
2020	500,642
2021	9,456
2022	0
Total	916,935
Shareholder
Note payable
2019	0
2020	413,555
2021	0
2022	0
Total	$ 413,555

Commitments (Details Narrative)

Commitments (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Net present value earn-out	$ 57,142	$ 71,103

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Common stock for consulting services		100,000
Consultant [Member]
Common stock for consulting services	317,050