CCA Industries (CAWW) 10-Q 17 Apr 17 2017 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Feb. 28, 2017	Apr. 17, 2017
Entity Registrant Name	CCA INDUSTRIES INC
Entity Central Index Key	721,447
Current Fiscal Year End Date	--11-30
Entity Filer Category	Smaller Reporting Company
Document Type	10-Q
Document Period End Date	Feb. 28, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q1
Trading Symbol	CAW
Amendment Flag	false
Common stock
Entity Common Stock Outstanding (shares)		6,038,982
Common Class A
Entity Common Stock Outstanding (shares)		967,702

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Feb. 28, 2017	Nov. 30, 2016
Current assets:
Cash & cash equivalents	$ 31,828	$ 309,280
Accounts receivable, net of allowances of $689,333 and $957,029, respectively	2,585,027	2,147,680
Inventories, net of reserve for inventory obsolescence of $357,539 and $500,156, respectively	2,125,889	2,347,483
Prepaid expenses and sundry receivables	649,838	466,060
Prepaid and refundable income taxes	41,216	44,154
Deferred income taxes	2,148,566	2,148,764
Total Current Assets	7,582,364	7,463,421
Property and equipment, net of accumulated depreciation	228,039	235,203
Intangible assets, net of accumulated amortization	433,682	433,778
Deferred financing fees, net of accumulated amortization	228,020	259,587
Deferred income taxes	8,317,196	8,415,699
Other	430,544	430,544
Total Assets	17,219,845	17,238,232
Current Liabilities:
Accounts payable & accrued liabilities	5,157,645	5,615,756
Capital lease obligation - current portion	2,827	3,721
Line of credit	3,543,744	3,277,885
Corporate tax payable	0	20,000
Total Current Liabilities	8,704,216	8,917,362
Long term accrued liabilities	244,741	264,126
Long term - other	147,853	147,853
Total Liabilities	9,096,810	9,329,341
Shareholders' Equity:
Preferred stock, $1.00 par, authorized 20,000,000 none issued	0	0
Additional paid-in capital	4,247,814	4,220,422
Retained earnings	3,805,154	3,618,402
Total Shareholders' Equity	8,123,035	7,908,891
Total Liabilities and Shareholders' Equity	17,219,845	17,238,232
Common stock, $.01 par, authorized 15,000,000 shares, issued and outstanding 6,038,982 and 6,038,982 shares, respectively
Shareholders' Equity:
Value of common stock issued	60,390	60,390
Class A common stock, $.01 par, authorized 5,000,000 shares, issued and outstanding 967,702 and 967,702 shares, respectively
Shareholders' Equity:
Value of common stock issued	$ 9,677	$ 9,677

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Feb. 28, 2017	Nov. 30, 2016
Allowance for doubtful accounts receivable	$ 689,333	$ 957,029
Reserve for inventory obsolescence	$ 357,539	$ 500,156
Preferred stock, par value (usd per share)	$ 1	$ 1
Preferred stock, shares authorized (shares)	20,000,000	20,000,000
Preferred stock, shares issued (shares)	0	0
Common stock
Common stock, par value (usd per share)	$ 0.01	$ 0.01
Common stock, shares authorized (shares)	15,000,000	15,000,000
Common Stock, shares issued (shares)	6,038,982	6,038,982
Common stock, shares outstanding (shares)	6,038,982	6,038,982
Common Class A
Common stock, par value (usd per share)	$ 0.01	$ 0.01
Common stock, shares authorized (shares)	5,000,000	5,000,000
Common Stock, shares issued (shares)	967,702	967,702
Common stock, shares outstanding (shares)	967,702	967,702

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	3 Months Ended
	Feb. 28, 2017	Feb. 29, 2016
Revenues:
Sales of health and beauty aid products - net	$ 4,265,078	$ 4,680,272
Other income	4,073	4,172
Total Revenues	4,269,151	4,684,444
Costs and Expenses:
Cost of sales	1,707,854	1,814,794
Selling, general and administrative expenses	1,625,378	2,073,975
Advertising, cooperative and promotional expenses	482,215	316,906
Research and development	13,082	8,201
Bad debt (recovery) expense	(9,931)	810
Interest expense - related party	0	3,085
Interest expense	151,161	125,511
Total Costs and Expenses	3,969,759	4,343,282
Income before Provision for Income Taxes	299,392	341,162
Provision for Income taxes	112,640	132,222
Income from Continuing Operations	186,752	208,940
Discontinued Operations
(Loss) from Discontinued Operations	0	(9,096)
(Benefit from) income taxes	0	(3,525)
(Loss) from Discontinued Operations	0	(5,571)
Net Income	$ 186,752	$ 203,369
Basic
Continuing Operations (usd per share)	$ 0.03	$ 0.03
Discontinued Operations (usd per share)	0	0
Income (usd per share)	0.03	0.03
Diluted
Continuing Operations (usd per share)	0.03	0.03
Discontinued Operations (usd per share)	0	0
Income (usd per share)	$ 0.03	$ 0.03
Weighted Average Common Shares Outstanding
Basic (shares)	7,006,684	7,006,684
Diluted (shares)	7,006,684	7,047,765

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	3 Months Ended
	Feb. 28, 2017	Feb. 29, 2016
Cash Flows from Operating Activities:
Net Income	$ 186,752	$ 203,369
Adjustments to reconcile net loss to cash used in operating activities:
Depreciation and amortization	21,942	20,043
Change in allowance for bad debts	(9,931)	810
Deferred financing fees amortization	31,567	31,566
Stock based compensation	27,392	70,488
Deferred income taxes	98,701	126,329
Change in Operating Assets & Liabilities:
(Increase) in accounts receivable	(427,416)	(191,680)
Decrease in inventory	221,594	144,634
(Increase) in prepaid expenses and sundry receivables	(183,778)	(3,065)
Decrease (increase) in prepaid expenses and refundable income tax	2,938	(3,778)
(Decrease) in accounts payable and accrued liabilities	(477,495)	(948,904)
(Decrease) in income tax payable	(20,000)	0
Net Cash (Used in) Operating Activities	(527,734)	(550,188)
Cash Flows from Investing Activities:
Acquisition of property, plant and equipment	(14,682)	(16,750)
Proceeds from sale of property, plant and equipment	0	500
Net Cash (Used in) Investing Activities	(14,682)	(16,250)
Cash Flows from Financing Activities:
Payment on line of credit - related party	0	(2,700,000)
Payments on tern loan - related party	0	(1,000,000)
Proceeds from line of credit, net	265,859	4,485,248
Payment of deferred financing fees	0	(387,559)
Payments for capital lease obligations	(895)	(19,459)
Net Cash Provided by Financing Activities	264,964	378,230
Net (Decrease) in Cash	(277,452)	(188,208)
Cash and Cash Equivalents at Beginning of Period	309,280	509,884
Cash and Cash Equivalents at End of period	31,828	321,676
Cash paid during the period for:
Interest	151,162	97,030
Income taxes	$ 31,000	$ 6,146

Basis of Presentation

Basis of Presentation	3 Months Ended
	Feb. 28, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. Operating results for the three month period ended February 28, 2017

Organization and Description of

Organization and Description of Business	3 Months Ended
	Feb. 28, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND DESCRIPTION OF BUSINESS	ORGANIZATION AND DESCRIPTION OF BUSINESS CCA Industries, Inc. (“CCA”) was incorporated in the State of Delaware on March 25, 1983. CCA manufactures and distributes health and beauty aid products. CCA has two

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Feb. 28, 2017
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation: The consolidated financial statements include the accounts of CCA and its wholly-owned subsidiaries (collectively the “Company”). All significant inter-company accounts and transactions have been eliminated. Estimates and Assumptions: The consolidated financial statements include the use of estimates, which management believes are reasonable. The process of preparing financial statements in conformity with accounting principles generally accepted in the United States (“U.S. GAAP”), requires management to make estimates and assumptions regarding certain types of assets, liabilities, revenues, and expenses. Such estimates primarily relate to unsettled transactions and events as of the date of the financial statements. Accounting estimates and assumptions are those that management considers to be most critical to the financial statements because they inherently involve significant judgment and uncertainties. All of these estimates and assumptions reflect management’s best judgment about current economic and market conditions and their effects on the information available as of the date of the consolidated financial statements. Accordingly, upon settlement, actual results may differ from estimated amounts. Cash and Cash Equivalents: The Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. Accounts Receivable: Accounts receivable consist of trade receivables recorded at original invoice amount, less an estimated allowance for uncollectible amounts. The accounts receivable balance is further reduced by allowance for cooperative advertising and reserves for returns which are anticipated to be taken as credits against the balances as of February 28, 2017 . The allowances and reserves which are anticipated to be deducted from future invoices are included in accrued liabilities. Trade credit is generally extended on a short term basis; thus trade receivables do not bear interest, although a finance charge may be applied to receivables that are past due. Trade receivables are periodically evaluated for collectability based on past credit history with customers and their current financial condition. Changes in the estimated collectability of trade receivables are recorded in the results of operations for the period in which the estimate is revised. Trade receivables that are deemed uncollectible are offset against the allowance for uncollectible accounts. The Company generally does not require collateral for trade receivables. Inventories: Inventories are stated at the lower of cost (weighted average) or market. Product returns are either recorded in inventory when they are received at the lower of their original cost or market or destroyed, as appropriate. Obsolete inventory is written off and its value is removed from inventory at the time its obsolescence is determined. Property and Equipment and Depreciation and Amortization: Property and equipment are stated at cost. The Company charges to expense repairs and maintenance items, while major improvements and betterments are capitalized. When the Company sells or otherwise disposes of property and equipment items, the cost and related accumulated depreciation are removed from the respective accounts and any gain or loss is included in earnings. Depreciation and amortization are provided utilizing the straight-line method over the following estimated useful lives or lease terms of the assets, whichever is shorter: Machinery and Equipment 5-7 Years Furniture and fixtures 3-10 Years Tools, dies and masters 3 Years Leasehold improvements Remaining life of the lease (3 years 5 months) Intangible Assets: Intangible assets, which consist of patents and trademarks, are stated at cost. Patents are amortized on the straight-line method over a period of 17 years. Patents are reviewed for impairment when events or changes in business indicate that the carrying amount may not be recoverable. Trademarks are indefinite lived intangible assets and are reviewed for impairment annually or more frequently if impairment conditions occur. Long-Lived Assets: Long-lived assets are assets in which the Company has an economic benefit for longer than twelve months from the date of the financial statement. Long-lived assets include property and equipment, intangible assets, deferred financing fees, deferred income taxes and other assets. The Company evaluates impairment losses on long-lived assets used in operations when events and circumstances indicate that the asset might be impaired. If the review indicates that the carrying value of an asset will not be recoverable, based on a comparison of the carrying value of the asset to the undiscounted future cash flows, the impairment will be measured by comparing the carrying value of the asset to its fair value. Fair value will be determined based on discounted cash flows or appraisals. Impairments are recorded in the statement of operations as part of selling, general and administrative expenses. No impairments were recorded in the three months ended February 28, 2017 and February 29 , 2016 . Revenue Recognition: (See also Cooperative Advertising) The Company recognizes sales in accordance with ASC Topic 605 “Revenue Recognition”. Revenue is recognized upon shipment of merchandise. Net sales comprise gross revenues less expected returns, trade discounts, customer allowances and various sales incentives. Included in sales incentives are coupons that the Company issues that are redeemed by its customers. Redemptions are handled by a coupon national clearing house. The Company also has estimated that there is an approximate six week lag in coupon redemptions, with the estimated cost recorded as an accrued liability. Although no legal right of return exists between the customer and the Company, returns, including return of unsold products, are accepted if it is in the best interests of the Company's relationship with the customer. The Company, therefore, records a reserve for returns based on the historical returns as a percentage of sales in the five preceding months and specific reserve based on customer circumstances and product circumstances. Those returns which are anticipated to be taken as credits against the balances as of February 28, 2017 are offset against the accounts receivable. The reserves which are anticipated to be deducted from future invoices are included in accrued liabilities. Changes in the estimated coupon reserve and sales return reserve are recorded to Sales of health and beauty aid products - net, in the Consolidated Statement of Operations. Cooperative Advertising: Cooperative advertising is accrued based on a combination of new contracts given to the customers in the current fiscal year, along with what is left open from prior years. Specific new contracts in the current fiscal year are identified as sales incentives (see sales incentives) and those contracts reduce revenues for the current period. The open balances for all years open are reduced throughout the year by either the customer advertising and submitting the proof according to the contract or by customer post audit adjustments that finalize any amount due. Any item open more than three years is closed unless management believes that a deduction may still be taken by the customer. There was no reduction in the first quarter of 2016. The balance of the remaining open cooperative advertising is allocated between accrued liabilities and the allowance for cooperative advertising based on the customer's open accounts receivable balance. Sales Incentives: The Company has accounted for certain sales incentives offered to customers by charging them directly to sales as opposed to advertising and promotional expense. These accounting adjustments do not affect net income. Shipping Costs: The Company’s policy for financial reporting is to charge shipping costs as part of selling, general and administrative expenses as incurred. Shipping costs included for the three months ended February 28, 2017 and February 29, 2016 were $81,466 and $114,109 , respectively. Advertising Costs: The Company’s policy for financial reporting is to charge advertising cost to expense as incurred. Advertising, cooperative and promotional expenses for the three months ended February 28, 2017 and February 29, 2016 were $482,215 and $316,906 , respectively. Research and Development Costs : The Company's policy for financial reporting is to charge research and development costs to expense as incurred. Research and development costs for the three months ended February 28, 2017 and February 29, 2016 were $13,082 and $8,201 , respectively. Income Taxes: Income taxes are accounted for under ASC Topic 740 “Income Taxes”, which utilizes the asset and liability method. Deferred tax assets and liabilities are recognized for future tax consequences attributable to the temporary differences between the carrying amounts of assets and liabilities as recorded on the Company’s financial statements and the carrying amounts as reflected on the Company’s income tax return. In addition, the portion of charitable contributions that cannot be deducted in the current period and are carried forward to future periods are also reflected in the deferred tax assets. A substantial portion of the deferred tax asset is due to the losses incurred in fiscal 2015 and prior years, the benefit of which will be carried forward into future tax years. Deferred tax assets and liabilities are valued using the tax rates expected to apply in the years in which those temporary differences are expected to be recovered or settled. 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 asset will not be realized. Management has estimated that it will utilize the entire deferred tax asset in future years based on anticipated future profitability. However, anticipated future profitability may be impacted if the Company’s sales decrease from current levels or due to other factors discussed under Item 1A - Risk Factors in our Fiscal 2016 Annual Report on Form 10-K filed with the Securities and Exchange Commission as supplemented in this Form 10-Q. The portion that management expects to utilize in fiscal 2017 is recorded as a short term asset, and the portion that management expects to utilize in fiscal years subsequent to fiscal 2017 is recorded as a long term asset. The Company previously adopted the provisions of ASC Subtopic 740-10-25, “Uncertain Tax Positions”. Management believes that there were no unrecognized tax benefits, or tax positions that would result in uncertainty regarding the deductions taken, as of February 28, 2017 and November 30, 2016 . ASC Subtopic 740-10-25 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. Tax Credits: Tax credits, when present, are accounted for using the flow-through method as a reduction of income taxes in the years utilized. Earnings Per Common Share: Basic earnings per share are calculated in accordance with ASC Topic 260, “Earnings Per Share”, which requires using the average number of shares of common stock outstanding during the year. Diluted earnings per share is computed on the basis of the average number of common shares outstanding plus the dilutive effect of any common stock equivalents using the “treasury stock method”. Common stock equivalents consist of stock options and warrants. Stock Options: ASC Topic 718, “Stock Compensation,” requires stock grants to employees to be recognized in the consolidated statement of income based on their fair values. The Company issued stock options in fiscal 2016 and 2015, see Note 12 for details. Recent Accounting Pronouncements: In February 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update No. 2016-02, Leases. The new standard establishes a right-of-use (ROU) model that requires a lessee to record a ROU asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement. The new standard is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. While we are still evaluating the impact of our pending adoption of the new standard on our consolidated financial statements, we expect that upon adoption we will recognize ROU assets and lease liabilities and that the amounts could be material. In November 2015, the FASB issued ASU 2015-17, which is an update to Topic 740, "Income Taxes". The update will require that all deferred tax assets and liabilities be classified as non-current. The update is effective for fiscal years, and the interim periods within those years, beginning after December 15, 2016. ASU 2015-17 will have a material impact on the Company's balance sheet, as the deferred tax reported as a current asset will be reported as a non-current asset once the update is effective, resulting in a decrease to the Company's current ratio. As of February 28, 2017 , the Company reported $2,148,566 of deferred tax as a current asset. It will not have an impact on the Company's results of operations.

Inventories

Inventories	3 Months Ended
	Feb. 28, 2017
Inventory Disclosure [Abstract]
INVENTORIES	INVENTORIES The components of inventory consist of the following: February 28, November 30, Raw materials $ 586,175 $ 586,372 Finished goods 1,539,714 1,761,111 $ 2,125,889 $ 2,347,483 At February 28, 2017 and November 30, 2016, the Company had a reserve for obsolescence of $357,539 and $500,156

Property and Equipment

Property and Equipment	3 Months Ended
	Feb. 28, 2017
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	PROPERTY AND EQUIPMENT The components of property and equipment consisted of the following: February 28, November 30, Furniture and equipment 559,970 559,971 Tools, dies and masters 484,334 469,652 Capitalized lease obligations 15,286 15,286 Leasehold improvements 35,017 35,017 $ 1,094,607 $ 1,079,926 Less: Accumulated depreciation 866,568 844,723 Property and Equipment—Net $ 228,039 $ 235,203 Depreciation expense for the three months ended February 28, 2017 and February 29, 2016 amounted to $ 21,845 and $ 19,945

Intangible Assets

Intangible Assets	3 Months Ended
	Feb. 28, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	INTANGIBLE ASSETS Intangible assets consist of owned trademarks and patents for ten product lines. February 28, November 30, Patents and trademarks $ 580,007 $ 580,007 Less: Accumulated amortization 146,325 146,229 Intangible Assets - Net $ 433,682 $ 433,778 Patents are amortized on a straight-line basis over their legal life of 17 years. Trademarks have an indefinite life and are reviewed annually for impairment or more frequently if impairment indicators occur. Amortization expense for the three months ended February 28, 2017 and 2016 amounted to $ 96 and $ 97 , respectively. Estimated amortization expenses for the years ending November 30, 2017, 2018, 2019, 2020 and 2021 are $388 , $388 , $388 , $243 and $243

Accrued Expenses

Accrued Expenses	3 Months Ended
	Feb. 28, 2017
Payables and Accruals [Abstract]
ACCRUED EXPENSES	ACCRUED EXPENSES The following items which exceeded 5% of total current liabilities are included in accrued expenses as of: February 28, November 30, Co-operative advertising $ 1,481,539 $ 1,741,402 Restructuring costs $ 595,000 $ 925,000 The following items which exceeded 5% of total long-term liabilities are included in accrued expenses as of: February 28, November 30, Sub-lease rent differential $ 244,741 $ 264,126

Debt Agreement

Debt Agreement	3 Months Ended
	Feb. 28, 2017
Debt Disclosure [Abstract]
DEBT AGREEMENT	DEBT AGREEMENT On December 4, 2015 (the “Closing Date”), CCA Industries, Inc., a Delaware corporation (the “Company”), entered into the Credit and Security Agreement (the “Credit Agreement”) with SCM Specialty Finance Opportunities Funds, L.P., an affiliate of CNH Finance, L.P. The Credit Agreement provides for a line of credit up to a maximum of $5,500,000 (the “Revolving Loan”). The proceeds of the Revolving Loans was used to pay off the Company's existing debt with Capital Preservation Solutions, LLC and for general working capital purposes. Pursuant to the Credit Agreement, all outstanding amounts under the Revolving Loan bear interest at the 30 day LIBOR rate plus 6% per annum (currently in the aggregate, 6.21% per annum), payable monthly in arrears. The Company is also required to pay a monthly unused line fee and collateral management fee. The commitment under the Credit Agreement expires three years after the Closing Date. The Revolving Loan and all other amounts due and owing under the Credit Agreement and related documents are secured by a first priority perfected security interest in, and lien on, substantially all of the assets of the Company. Amounts available for borrowing under the Line of Credit equal the lesser of the Borrowing Base (as defined below), and $5,500,000 , in each case, as the same is reduced by the aggregate principal amount outstanding under the Line of Credit. “Borrowing Base” under the Loan Agreement means, generally, the amount equal to (i) 85% of the Company’s eligible accounts receivable, plus (ii) 65% of the value of eligible inventory, less (iii) certain reserves. The Credit Agreement contains customary representations, warranties and covenants on the part of the Company, including a financial covenant requiring the Company to maintain a fixed charge coverage ratio of no less than 1.0 to 1.0. The Credit Agreement imposes an early termination fee and also provides for events of default, including failure to repay principal and interest when due and failure to perform or violation of the provisions or covenants of the agreement. The principal amount borrowed under the Revolving Loan was 3,543,744 as of February 28, 2017

Other Income

Other Income	3 Months Ended
	Feb. 28, 2017
Other Income and Expenses [Abstract]
OTHER INCOME	OTHER INCOME Other income consists of the following: Three Months Ended February 28, 2017 February 29, 2016 Interest and dividend income $ — $ 9 Royalty income 3,000 3,000 Miscellaneous 1,073 1,163 Total Other Income $ 4,073 $ 4,172

401 (K) Plan

401 (K) Plan	3 Months Ended
	Feb. 28, 2017
Compensation and Retirement Disclosure [Abstract]
401 (K) PLAN	401(K) PLAN The Company has a 401(K) Profit Sharing Plan for its employees. The plan requires six months of service in order to be eligible to participate. Employees must be 21 years or older to participate. Employees may make salary reduction contributions up to 25% of compensation not to exceed the federal government limits. The Plan allows for the Company to make discretionary contributions. Beginning February 1, 2017, the Company began matching employee contributions to their 401(K) account up to 3% of the employee's compensation. For the three months ended February 28, 2017 , the Company contributed $1,514

Income Taxes

Income Taxes	3 Months Ended
	Feb. 28, 2017
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES CCA and its subsidiaries file a consolidated federal income tax return. The Company previously adopted the provisions of ASC Subtopic 740-10-25, “Uncertain Tax Positions”. Management believes that there were no unrecognized tax benefits, or tax positions that would result in uncertainty regarding the deductions taken, as of February 28, 2017 and February 29, 2016 . ASC Subtopic 740-10-25 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The deferred compensation, charitable contributions and the loss carry forward portion of the deferred tax asset has $121,137 , $93,116 and $8,200,805 , respectively, that has been reclassified as a long-term asset, based on an estimate of the amount that will be realizable in periods greater than twelve months from February 28, 2017 . The deferred compensation amount is from the issuance of stock options (see Note 12 - Stock Based Compensation), and will be realized in future years if the options are exercised. At February 28, 2017 and November 30, 2016 , respectively, the Company had temporary differences arising from the following: February 28, 2017 Classified As Type Amount Deferred Tax Short-Term Long-Term Depreciation $ (353,530 ) $ (128,862 ) $ — $ (128,862 ) Reserve for bad debts 5,870 2,140 2,140 — Reserve for returns 683,463 249,122 249,122 — Accrued returns 188,033 68,538 68,538 — Reserve for obsolete inventory 357,539 130,323 130,323 — Vacation accrual 20,893 7,615 7,615 — Alternative minimum tax carry forward 31,000 31,000 Deferred compensation 332,337 121,137 121,137 Bonus obligation unpaid 351,676 128,186 128,186 — Restructuring costs 595,000 216,878 216,878 — Charitable contributions 584,558 213,071 119,955 93,116 Section 263A costs 72,030 26,255 26,255 — Loss carry forward 25,789,734 9,400,359 1,199,554 8,200,805 Net deferred tax asset $ 10,465,762 $ 2,148,566 $ 8,317,196 November 30, 2016 Classified As Type Amount Deferred Tax Short-Term Long-Term Depreciation $ (349,763 ) $ (127,489 ) $ — $ (127,489 ) Reserve for bad debts 15,801 5,759 5,759 — Reserve for returns 941,228 343,078 343,078 — Accrued Returns 194,873 71,031 71,031 — Reserve for obsolete inventory 500,156 182,307 182,307 — Vacation accrual 29,528 10,763 10,763 — Alternative minimum tax carry forward 20,000 20,000 Deferred compensation 304,945 111,153 111,153 Bonus obligation unpaid 304,355 110,937 110,937 — Restructuring costs 925,000 337,163 337,163 — Charitable contributions 584,558 213,071 96,249 116,822 Section 263A costs 79,539 28,992 28,992 — Loss carry forward 25,398,347 9,257,698 962,485 8,295,213 Net deferred tax asset $ 10,564,463 $ 2,148,764 $ 8,415,699 Income tax expense (benefit) is made up of the following components: Three Months Ended February 29, 2016 February 29, 2016 Continuing Operations Current tax - Federal $ 11,000 $ — Current tax - State & Local 2,939 2,367 Deferred tax 98,701 129,855 Tax - Continuing Operations $ 112,640 $ 132,222 Discontinued Operations Current tax - Federal — — Current tax - State & Local — — Deferred tax — (3,525 ) Tax - Discontinued Operations $ — $ (3,525 ) Prepaid and refundable income taxes are made up of the following components: Prepaid and refundable income taxes Federal State & Total February 28, 2017 $ — $ 41,216 $ 41,216 November 30, 2016 $ — $ 44,154 $ 44,154 Income tax payable is made up of the following components: Income Taxes Payable Federal State & Total February 28, 2017 — — — November 30, 2016 20,000 — 20,000 A reconciliation of the provision for income taxes computed at the statutory rate to the effective rate for the three months ended February 28, 2017 , and February 29, 2016 is as follows: Three Months Ended Three Months Ended February 28, 2017 February 29, 2016 Amount Percent of Pretax Income Amount Percent of Pretax Income Continuing Operations Provision for income taxes at federal statutory rate $ 101,793 34.00 % $ 115,995 34.00 % Changes in provision for income taxes resulting from: State income taxes, net of federal income tax benefit 7,335 2.45 % 9,894 2.90 % Non-deductible expenses and other adjustments 3,512 1.17 % 6,333 1.86 % Provision for income taxes at effective rate 112,640 37.62 % 132,222 38.76 % Discontinued Operations Benefit from income taxes at federal statutory rate $ — — % $ (3,093 ) 34.00 % Changes in benefit from income taxes resulting from: State income taxes, net of federal income tax benefit — — % (264 ) 2.90 % Non-deductible expenses and other adjustments — — % (168 ) 1.86 % Benefit from income taxes at effective rate for Discontinued Operations $ — — % $ (3,525 ) 38.76 % Total provision for income taxes at effective rate $ 112,640 37.62 % $ 128,697 38.76 %

Stock-based Compensation

Stock-based Compensation	3 Months Ended
	Feb. 28, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION On June 15, 2005, the shareholders approved an amended and Restated Stock Option Plan amending the 2003 Stock Option Plan (the “Plan”). The Plan authorizes the issuance of up to one million shares of common stock (subject to customary adjustments set forth in the plan) pursuant to equity awards, which may take the form of incentive stock options, nonqualified stock options, restricted shares, stock appreciation rights and/or performance shares. The plan expired in April, 2015. On August 13, 2015, the shareholders approved the 2015 CCA Industries, Inc. Incentive Plan (the "2015 Plan"). The 2015 Plan authorizes the issuance of up to 700,000 shares of common stock (subject to customary adjustments set forth in the plan) pursuant to equity awards, which may take the form of incentive stock options, nonqualified stock options, stock appreciation rights and/or restricted stock. On January 1, 2006, the Company adopted ASC Topic 718, "Stock Compensation" which requires an entity to recognize the grant-date fair value of stock options and other equity-based compensation issued to employees in the financial statements. The Company recorded a charge against earnings in the amount of $27,392 for the three months ended February 28, 2017 and $70,488 for the three months ended February 29, 2016 for all outstanding stock options granted. A summary of stock option activity for the Company is as follows: Number of Options Weighted-Average Exercise Price Weighted-Average Remaining Term (years) Aggregate Intrinsic Value Outstanding at November 30, 2014 137,000 $3.40 5.7 — Granted 185,000 $3.46 — Exercised — — — — Canceled or Forfeited 218,000 $3.45 — — Outstanding at November 30, 2015 104,000 $3.41 7.9 — Granted 519,000 $3.23 — — Exercised — — — — Canceled or Forfeited 59,000 3.42 — — Outstanding at November 30, 2016 564,000 $3.25 5.8 — Granted — Exercised — Canceled or Forfeited — Outstanding at February 28, 2017 564,000 $3.25 5.6

Income (Loss) Per Share

Income (Loss) Per Share	3 Months Ended
	Feb. 28, 2017
Earnings Per Share [Abstract]
INCOME (LOSS) PER SHARE	INCOME (LOSS) PER SHARE Basic income (loss) earnings per share is calculated using the average number of common shares outstanding. Diluted income (loss) earnings per share is computed on the basis of the average number of common shares outstanding plus the effect of outstanding stock options using the “treasury stock method”. Three Months Ended February 28, 2017 February 29, 2016 Net income available for common shareholders $ 186,752 $ 203,369 Weighted average common shares outstanding-Basic 7,006,684 7,006,684 Net effect of dilutive stock options — 41,081 Weighted average common shares and common shares equivalents—Diluted 7,006,684 7,047,765 Earnings per Share: Basic Continuing Operations $ 0.03 $ 0.03 Discontinued Operations $ — $ — Income $ 0.03 $ 0.03 Diluted Continuing Operations $ 0.03 $ 0.03 Discontinued Operations $ — $ — Income $ 0.03 $ 0.03 For the three months ended February 28, 2017 and February 29, 2016 , there were 550,000 and 404,000 shares, respectively, underlying previously issued stock options, and 1,892,744 and 0

Discontinued Operations

Discontinued Operations	3 Months Ended
	Feb. 28, 2017
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATIONS	DISCONTINUED OPERATIONS The Company discontinued the Gel Perfect color nail polish business effective as of May 31, 2014. The Gel Perfect brand had declining sales in fiscal 2013 and fiscal 2014. The brand has been recorded as discontinued operations and are reflected as such in the Company's statement of operations. The following table summarizes those components of the statement of operations for the discontinued brand, which contains additional returns for the three months ended February 28, 2017 and February 29, 2016 : Three Months Ended Three Months Ended February 28, 2017 February 29, 2016 Net Sales $ — $ (9,096 ) Loss before Provision for Income Taxes — (9,096 ) Provision for Income Tax — (3,525 ) Net Loss $ — $ (5,571 ) Earnings (loss) per Share: Basic $ — $ — Diluted $ — $ — Weighted average shares outstanding Basic 7,006,684 7,006,684 Diluted 7,006,684 7,047,765

Certain Relationships and Relat

Certain Relationships and Related Transactions	3 Months Ended
	Feb. 28, 2017
Related Party Transactions [Abstract]
CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS	CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS On September 5, 2014, the Company entered into a Loan and Security Agreement (the “Agreement”) with Capital Preservation Solutions, LLC (“Capital”) for a $5,000,000 working capital line of credit and a term loan for working capital purposes not to exceed $1,000,000 . Capital Preservation Solutions, LLC is owned by Lance Funston, who also is the managing partner of Capital Preservations Holdings, LLC which owns common stock and all of the Company's Class A common stock. Contemporaneously with the signing of the Agreement, the Company issued a Warrant to Purchase Common Stock (the “Warrant”) to Capital whereby Capital may acquire upon exercise of the Warrant 1,892,744 shares of the Company’s Common Stock. The Warrant may be exercised in whole or in part at any time during the exercise period which is five years from the date of the Warrant. The Warrant bears a purchase price of $3.17 per share, subject to adjustments. The working capital line of credit and term loan principal balances were repaid on December 4, 2015 (see Note 8 - Debt Agreement for further information) . The Warrant remains outstanding. Interest and amortized financing costs in the amount of $0 and $3,085 , respectively, is recorded on the consolidated statement of operations for the quarters ended February 28, 2017 and February 29, 2016 as interest expense to a related party. The Company signed an agreement in December 2014 with Funston Media Management Services, Inc. ("FMM"), which is owned by Lance Funston, who is now the Company's Chairman of the Board and Chief Executive Officer. The agreement provided for FMM to provide consumer advertising purchasing services and brand management for the Company. The agreement ended on November 19, 2015. The Company signed a new agreement in December 2015 with FMM. The agreement provided for FMM to provide consumer advertising purchasing services and brand management for a fee equal to 10.0% of the advertising costs with no minimum fee or monthly management fee. The agreement automatically renews unless canceled by the Company or FMM. The Company incurred costs of $30,903 and $23,817 , respectively for the quarters ended February 28, 2017 and February 29, 2016 for fees to FMM. As of February 28, 2017 , there were unpaid fees of $235,787

Subsequent Events

Subsequent Events	3 Months Ended
	Feb. 28, 2017
Subsequent Events [Abstract]
Subsequent Events	SUBSEQUENT EVENTS On February 3, 2015, plaintiff Anthony E. Held brought an action in Marin County Superior Court (the "State Court Action") against the Company and other defendants. The complaint alleges violation of California's Proposition 65 with regard to the Company's sunscreen product Solar Sense. The Action was subsequently consolidated into Lead Case No. CIV-1402798 in Marin County Superior Court. On April 2, 2015, the Company answered the Complaint denying each and every allegation and asserting several affix native defenses. Limited discovery has been taken. The Company has proposed a settlement of this matter. Any settlement would require approval of the Attorney General for the State of California and the Judge of of the Marin County Superior Court. Until the settlement is finalized, the Company is unable to estimate the cost of settlement. No reserve for settlement has been recorded in the Company's financial statements for periods prior to and including the quarter ended February 28, 2017. On March 23, 2017, CCA Industries, Inc. (the “Company”) entered into a License Agreement (the “Agreement”) with Ultimark Products, Inc. (“Ultimark”) for the exclusive right to manufacture, market and sell the Porcelana brand of skin care products. Porcelana is designed to reduce dark spots and brighten the skin. Under the Agreement, the Company acquired the exclusive right and license to use the Porcelana brand, formulas, packaging designs and trademarks (collectively, the “Porcelana Brand”) in connection with the design, development, manufacture, advertising, marketing, promotion, offering, sale and distribution of Porcelana products worldwide. In addition, the Company shall purchase all good and saleable inventory of Porcelana products in Ultimark’s possession or control as of April 1, 2017 at Ultimark’s cost, without markup. The Agreement has a term of one year, effective April 1, 2017 and ending March 31, 2018. The Agreement may be renewed, at the Company’s option, for up to two additional one-year terms. The Agreement requires the Company to pay Ultimark a royalty of 10% on the gross sales of Porcelana products manufactured and sold under the Agreement. Royalties are payable quarterly, commencing the first fiscal quarter in which Porcelana products are sold pursuant to the Agreement. There is no minimum royalty for any period under the Agreement. In addition, the Company has the option to purchase the Porcelana Brand from Ultimark during the term of the Agreement for an amount not to exceed $3.2 million , subject to a fairness opinion. In the event of such purchase, the Agreement shall thereafter terminate and no further royalties or compensation will be due thereunder.

Summary of Significant Accoun22

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Feb. 28, 2017
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation:The consolidated financial statements include the accounts of CCA and its wholly-owned subsidiaries (collectively the “Company”). All significant inter-company accounts and transactions have been eliminated.
Estimates and Assumptions	Estimates and Assumptions:The consolidated financial statements include the use of estimates, which management believes are reasonable. The process of preparing financial statements in conformity with accounting principles generally accepted in the United States (“U.S. GAAP”), requires management to make estimates and assumptions regarding certain types of assets, liabilities, revenues, and expenses. Such estimates primarily relate to unsettled transactions and events as of the date of the financial statements. Accounting estimates and assumptions are those that management considers to be most critical to the financial statements because they inherently involve significant judgment and uncertainties. All of these estimates and assumptions reflect management’s best judgment about current economic and market conditions and their effects on the information available as of the date of the consolidated financial statements. Accordingly, upon settlement, actual results may differ from estimated amounts.
Cash and Cash Equivalents	Cash and Cash Equivalents:The Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents.
Accounts Receivable	Accounts Receivable: Accounts receivable consist of trade receivables recorded at original invoice amount, less an estimated allowance for uncollectible amounts. The accounts receivable balance is further reduced by allowance for cooperative advertising and reserves for returns which are anticipated to be taken as credits against the balances as of February 28, 2017 . The allowances and reserves which are anticipated to be deducted from future invoices are included in accrued liabilities. Trade credit is generally extended on a short term basis; thus trade receivables do not bear interest, although a finance charge may be applied to receivables that are past due. Trade receivables are periodically evaluated for collectability based on past credit history with customers and their current financial condition. Changes in the estimated
Inventories	Inventories:Inventories are stated at the lower of cost (weighted average) or market. Product returns are either recorded in inventory when they are received at the lower of their original cost or market or destroyed, as appropriate. Obsolete inventory is written off and its value is removed from inventory at the time its obsolescence is determined.
Property and Equipment and Depreciation and Amortization	Property and Equipment and Depreciation and Amortization: Property and equipment are stated at cost. The Company charges to expense repairs and maintenance items, while major improvements and betterments are capitalized. When the Company sells or otherwise disposes of property and equipment items, the cost and related accumulated depreciation are removed from the respective accounts and any gain or loss is included in earnings. Depreciation and amortization are provided utilizing the straight-line method over the following estimated useful lives or lease terms of the assets, whichever is shorter: Machinery and Equipment 5-7 Years Furniture and fixtures 3-10 Years Tools, dies and masters 3 Years Leasehold improvements Remaining life of the lease (3 years 5 months)
Intangible Assets	Intangible Assets: Intangible assets, which consist of patents and trademarks, are stated at cost. Patents are amortized on the straight-line method over a period of 17
Long Lived Assets	Long-Lived Assets:Long-lived assets are assets in which the Company has an economic benefit for longer than twelve months from the date of the financial statement. Long-lived assets include property and equipment, intangible assets, deferred financing fees, deferred income taxes and other assets. The Company evaluates impairment losses on long-lived assets used in operations when events and circumstances indicate that the asset might be impaired. If the review indicates that the carrying value of an asset will not be recoverable, based on a comparison of the carrying value of the asset to the undiscounted future cash flows, the impairment will be measured by comparing the carrying value of the asset to its fair value. Fair value will be determined based on discounted cash flows or appraisals. Impairments are recorded in the statement of operations as part of selling, general and administrative expenses.
Revenue Recognition and Cooperative Advertising	Revenue Recognition: (See also Cooperative Advertising) The Company recognizes sales in accordance with ASC Topic 605 “Revenue Recognition”. Revenue is recognized upon shipment of merchandise. Net sales comprise gross revenues less expected returns, trade discounts, customer allowances and various sales incentives. Included in sales incentives are coupons that the Company issues that are redeemed by its customers. Redemptions are handled by a coupon national clearing house. The Company also has estimated that there is an approximate six week lag in coupon redemptions, with the estimated cost recorded as an accrued liability. Although no legal right of return exists between the customer and the Company, returns, including return of unsold products, are accepted if it is in the best interests of the Company's relationship with the customer. The Company, therefore, records a reserve for returns based on the historical returns as a percentage of sales in the five preceding months and specific reserve based on customer circumstances and product circumstances. Those returns which are anticipated to be taken as credits against the balances as of February 28, 2017 are offset against the accounts receivable. The reserves which are anticipated to be deducted from future invoices are included in accrued liabilities. Changes in the estimated coupon reserve and sales return reserve are recorded to Sales of health and beauty aid products - net, in the Consolidated Statement of Operations. Cooperative Advertising: Cooperative advertising is accrued based on a combination of new contracts given to the customers in the current fiscal year, along with what is left open from prior years. Specific new contracts in the current fiscal year are identified as sales incentives (see sales incentives) and those contracts reduce revenues for the current period. The open balances for all years open are reduced throughout the year by either the customer advertising and submitting the proof according to the contract or by customer post audit adjustments that finalize any amount due. Any item open more than three
Sales Incentives	Sales Incentives:The Company has accounted for certain sales incentives offered to customers by charging them directly to sales as opposed to advertising and promotional expense. These accounting adjustments do not affect net income.
Shipping Costs	Shipping Costs:
Advertising Costs	Advertising Costs:The Company’s policy for financial reporting is to charge advertising cost to expense as incurred.
Research and Development Costs	Research and Development Costs :
Income Taxes and Tax Credits	Income Taxes: Income taxes are accounted for under ASC Topic 740 “Income Taxes”, which utilizes the asset and liability method. Deferred tax assets and liabilities are recognized for future tax consequences attributable to the temporary differences between the carrying amounts of assets and liabilities as recorded on the Company’s financial statements and the carrying amounts as reflected on the Company’s income tax return. In addition, the portion of charitable contributions that cannot be deducted in the current period and are carried forward to future periods are also reflected in the deferred tax assets. A substantial portion of the deferred tax asset is due to the losses incurred in fiscal 2015 and prior years, the benefit of which will be carried forward into future tax years. Deferred tax assets and liabilities are valued using the tax rates expected to apply in the years in which those temporary differences are expected to be recovered or settled. 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 asset will not be realized. Management has estimated that it will utilize the entire deferred tax asset in future years based on anticipated future profitability. However, anticipated future profitability may be impacted if the Company’s sales decrease from current levels or due to other factors discussed under Item 1A - Risk Factors in our Fiscal 2016 Annual Report on Form 10-K filed with the Securities and Exchange Commission as supplemented in this Form 10-Q. The portion that management expects to utilize in fiscal 2017 is recorded as a short term asset, and the portion that management expects to utilize in fiscal years subsequent to fiscal 2017 is recorded as a long term asset. The Company previously adopted the provisions of ASC Subtopic 740-10-25, “Uncertain Tax Positions”. Management believes that there were no unrecognized tax benefits, or tax positions that would result in uncertainty regarding the deductions taken, as of February 28, 2017 and November 30, 2016 . ASC Subtopic 740-10-25 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. Tax Credits:
Earnings Per Common Share	Earnings Per Common Share:Basic earnings per share are calculated in accordance with ASC Topic 260, “Earnings Per Share”, which requires using the average number of shares of common stock outstanding during the year. Diluted earnings per share is computed on the basis of the average number of common shares outstanding plus the dilutive effect of any common stock equivalents using the “treasury stock method”. Common stock equivalents consist of stock options and warrants.
Stock Options	Stock Options:ASC Topic 718, “Stock Compensation,” requires stock grants to employees to be recognized in the consolidated statement of income based on their fair values.
Recent Accounting Pronouncements	Recent Accounting Pronouncements: In February 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update No. 2016-02, Leases. The new standard establishes a right-of-use (ROU) model that requires a lessee to record a ROU asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement. The new standard is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. While we are still evaluating the impact of our pending adoption of the new standard on our consolidated financial statements, we expect that upon adoption we will recognize ROU assets and lease liabilities and that the amounts could be material. In November 2015, the FASB issued ASU 2015-17, which is an update to Topic 740, "Income Taxes". The update will require that all deferred tax assets and liabilities be classified as non-current. The update is effective for fiscal years, and the interim periods within those years, beginning after December 15, 2016. ASU 2015-17 will have a material impact on the Company's balance sheet, as the deferred tax reported as a current asset will be reported as a non-current asset once the update is effective, resulting in a decrease to the Company's current ratio. As of February 28, 2017 , the Company reported $2,148,566 of deferred tax as a current asset. It will not have an impact on the Company's results of operations.

Summary of Significant Accoun23

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Feb. 28, 2017
Accounting Policies [Abstract]
Summary of estimated useful lives or lease terms of the assets	Depreciation and amortization are provided utilizing the straight-line method over the following estimated useful lives or lease terms of the assets, whichever is shorter: Machinery and Equipment 5-7 Years Furniture and fixtures 3-10 Years Tools, dies and masters 3 Years Leasehold improvements Remaining life of the lease (3 years 5 months)

Inventories (Tables)

Inventories (Tables)	3 Months Ended
	Feb. 28, 2017
Inventory Disclosure [Abstract]
Schedule of components of inventory	The components of inventory consist of the following: February 28, November 30, Raw materials $ 586,175 $ 586,372 Finished goods 1,539,714 1,761,111 $ 2,125,889 $ 2,347,483

Property and Equipment (Tables)

Property and Equipment (Tables)	3 Months Ended
	Feb. 28, 2017
Property, Plant and Equipment [Abstract]
Schedule of components of property and equipment	The components of property and equipment consisted of the following: February 28, November 30, Furniture and equipment 559,970 559,971 Tools, dies and masters 484,334 469,652 Capitalized lease obligations 15,286 15,286 Leasehold improvements 35,017 35,017 $ 1,094,607 $ 1,079,926 Less: Accumulated depreciation 866,568 844,723 Property and Equipment—Net $ 228,039 $ 235,203

Intangible Assets (Tables)

Intangible Assets (Tables)	3 Months Ended
	Feb. 28, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets	Intangible assets consist of owned trademarks and patents for ten product lines. February 28, November 30, Patents and trademarks $ 580,007 $ 580,007 Less: Accumulated amortization 146,325 146,229 Intangible Assets - Net $ 433,682 $ 433,778

Accrued Expenses (Tables)

Accrued Expenses (Tables)	3 Months Ended
	Feb. 28, 2017
Payables and Accruals [Abstract]
Schedule of accrued liabilities	The following items which exceeded 5% of total current liabilities are included in accrued expenses as of: February 28, November 30, Co-operative advertising $ 1,481,539 $ 1,741,402 Restructuring costs $ 595,000 $ 925,000 The following items which exceeded 5% of total long-term liabilities are included in accrued expenses as of: February 28, November 30, Sub-lease rent differential $ 244,741 $ 264,126

Other Income (Tables)

Other Income (Tables)	3 Months Ended
	Feb. 28, 2017
Other Income and Expenses [Abstract]
Summary of other income	Other income consists of the following: Three Months Ended February 28, 2017 February 29, 2016 Interest and dividend income $ — $ 9 Royalty income 3,000 3,000 Miscellaneous 1,073 1,163 Total Other Income $ 4,073 $ 4,172

Income Taxes (Tables)

Income Taxes (Tables)	3 Months Ended
	Feb. 28, 2017
Income Tax Disclosure [Abstract]
Summary of temporary differences	At February 28, 2017 and November 30, 2016 , respectively, the Company had temporary differences arising from the following: February 28, 2017 Classified As Type Amount Deferred Tax Short-Term Long-Term Depreciation $ (353,530 ) $ (128,862 ) $ — $ (128,862 ) Reserve for bad debts 5,870 2,140 2,140 — Reserve for returns 683,463 249,122 249,122 — Accrued returns 188,033 68,538 68,538 — Reserve for obsolete inventory 357,539 130,323 130,323 — Vacation accrual 20,893 7,615 7,615 — Alternative minimum tax carry forward 31,000 31,000 Deferred compensation 332,337 121,137 121,137 Bonus obligation unpaid 351,676 128,186 128,186 — Restructuring costs 595,000 216,878 216,878 — Charitable contributions 584,558 213,071 119,955 93,116 Section 263A costs 72,030 26,255 26,255 — Loss carry forward 25,789,734 9,400,359 1,199,554 8,200,805 Net deferred tax asset $ 10,465,762 $ 2,148,566 $ 8,317,196 November 30, 2016 Classified As Type Amount Deferred Tax Short-Term Long-Term Depreciation $ (349,763 ) $ (127,489 ) $ — $ (127,489 ) Reserve for bad debts 15,801 5,759 5,759 — Reserve for returns 941,228 343,078 343,078 — Accrued Returns 194,873 71,031 71,031 — Reserve for obsolete inventory 500,156 182,307 182,307 — Vacation accrual 29,528 10,763 10,763 — Alternative minimum tax carry forward 20,000 20,000 Deferred compensation 304,945 111,153 111,153 Bonus obligation unpaid 304,355 110,937 110,937 — Restructuring costs 925,000 337,163 337,163 — Charitable contributions 584,558 213,071 96,249 116,822 Section 263A costs 79,539 28,992 28,992 — Loss carry forward 25,398,347 9,257,698 962,485 8,295,213 Net deferred tax asset $ 10,564,463 $ 2,148,764 $ 8,415,699
Schedule of income tax expense	Income tax expense (benefit) is made up of the following components: Three Months Ended February 29, 2016 February 29, 2016 Continuing Operations Current tax - Federal $ 11,000 $ — Current tax - State & Local 2,939 2,367 Deferred tax 98,701 129,855 Tax - Continuing Operations $ 112,640 $ 132,222 Discontinued Operations Current tax - Federal — — Current tax - State & Local — — Deferred tax — (3,525 ) Tax - Discontinued Operations $ — $ (3,525 )
Schedule of prepaid and refundable income taxes	Prepaid and refundable income taxes are made up of the following components: Prepaid and refundable income taxes Federal State & Total February 28, 2017 $ — $ 41,216 $ 41,216 November 30, 2016 $ — $ 44,154 $ 44,154
Schedule of income taxes payable	Income tax payable is made up of the following components: Income Taxes Payable Federal State & Total February 28, 2017 — — — November 30, 2016 20,000 — 20,000
Provision for income taxes computed at the statutory rate	A reconciliation of the provision for income taxes computed at the statutory rate to the effective rate for the three months ended February 28, 2017 , and February 29, 2016 is as follows: Three Months Ended Three Months Ended February 28, 2017 February 29, 2016 Amount Percent of Pretax Income Amount Percent of Pretax Income Continuing Operations Provision for income taxes at federal statutory rate $ 101,793 34.00 % $ 115,995 34.00 % Changes in provision for income taxes resulting from: State income taxes, net of federal income tax benefit 7,335 2.45 % 9,894 2.90 % Non-deductible expenses and other adjustments 3,512 1.17 % 6,333 1.86 % Provision for income taxes at effective rate 112,640 37.62 % 132,222 38.76 % Discontinued Operations Benefit from income taxes at federal statutory rate $ — — % $ (3,093 ) 34.00 % Changes in benefit from income taxes resulting from: State income taxes, net of federal income tax benefit — — % (264 ) 2.90 % Non-deductible expenses and other adjustments — — % (168 ) 1.86 % Benefit from income taxes at effective rate for Discontinued Operations $ — — % $ (3,525 ) 38.76 % Total provision for income taxes at effective rate $ 112,640 37.62 % $ 128,697 38.76 %

Stock-based Compensation (Table

Stock-based Compensation (Tables)	3 Months Ended
	Feb. 28, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Activity of share-based payment award	A summary of stock option activity for the Company is as follows: Number of Options Weighted-Average Exercise Price Weighted-Average Remaining Term (years) Aggregate Intrinsic Value Outstanding at November 30, 2014 137,000 $3.40 5.7 — Granted 185,000 $3.46 — Exercised — — — — Canceled or Forfeited 218,000 $3.45 — — Outstanding at November 30, 2015 104,000 $3.41 7.9 — Granted 519,000 $3.23 — — Exercised — — — — Canceled or Forfeited 59,000 3.42 — — Outstanding at November 30, 2016 564,000 $3.25 5.8 — Granted — Exercised — Canceled or Forfeited — Outstanding at February 28, 2017 564,000 $3.25 5.6

Income (Loss) Per Share (Tables

Income (Loss) Per Share (Tables)	3 Months Ended
	Feb. 28, 2017
Earnings Per Share [Abstract]
Schedule of earnings (loss) per share	Basic income (loss) earnings per share is calculated using the average number of common shares outstanding. Diluted income (loss) earnings per share is computed on the basis of the average number of common shares outstanding plus the effect of outstanding stock options using the “treasury stock method”. Three Months Ended February 28, 2017 February 29, 2016 Net income available for common shareholders $ 186,752 $ 203,369 Weighted average common shares outstanding-Basic 7,006,684 7,006,684 Net effect of dilutive stock options — 41,081 Weighted average common shares and common shares equivalents—Diluted 7,006,684 7,047,765 Earnings per Share: Basic Continuing Operations $ 0.03 $ 0.03 Discontinued Operations $ — $ — Income $ 0.03 $ 0.03 Diluted Continuing Operations $ 0.03 $ 0.03 Discontinued Operations $ — $ — Income $ 0.03 $ 0.03

Discontinued Operations (Tables

Discontinued Operations (Tables)	3 Months Ended
	Feb. 28, 2017
Discontinued Operations and Disposal Groups [Abstract]
Schedule of discontinued operations	The following table summarizes those components of the statement of operations for the discontinued brand, which contains additional returns for the three months ended February 28, 2017 and February 29, 2016 : Three Months Ended Three Months Ended February 28, 2017 February 29, 2016 Net Sales $ — $ (9,096 ) Loss before Provision for Income Taxes — (9,096 ) Provision for Income Tax — (3,525 ) Net Loss $ — $ (5,571 ) Earnings (loss) per Share: Basic $ — $ — Diluted $ — $ — Weighted average shares outstanding Basic 7,006,684 7,006,684 Diluted 7,006,684 7,047,765

Organization and Description 33

Organization and Description of Business (Details)	Feb. 28, 2017subsidiary
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of wholly-owned subsidiaries	2

Summary of Significant Accoun34

Summary of Significant Accounting Policies - Useful Lives (Details)	3 Months Ended
	Feb. 28, 2017
Machinery and Equipment | Minimum
Summary of estimated useful lives or lease terms of the assets
Estimated useful lives of the assets	5 years
Machinery and Equipment | Maximum
Summary of estimated useful lives or lease terms of the assets
Estimated useful lives of the assets	7 years
Furniture and fixtures | Minimum
Summary of estimated useful lives or lease terms of the assets
Estimated useful lives of the assets	3 years
Furniture and fixtures | Maximum
Summary of estimated useful lives or lease terms of the assets
Estimated useful lives of the assets	10 years
Tools, dies and masters
Summary of estimated useful lives or lease terms of the assets
Estimated useful lives of the assets	3 years
Leasehold improvements
Summary of estimated useful lives or lease terms of the assets
Estimated useful lives of the assets	3 years 5 months

Summary of Significant Accoun35

Summary of Significant Accounting Policies - Narrative (Details) - USD ($)	3 Months Ended
	Feb. 28, 2017	Feb. 29, 2016	Nov. 30, 2016
Finite-Lived Intangible Assets [Line Items]
Impairments of long-lived assets	$ 0	$ 0
Estimated duration of lag in coupon redemptions	42 days
Duration of historical returns used to determine reserve for returns	5 months
Term accounts remain open unless management believes a deduction may still be taken	3 years
Shipping costs	$ 81,466	114,109
Advertising, cooperative and promotional expenses	482,215	316,906
Research and development costs	13,082	$ 8,201
Deferred income taxes	$ 2,148,566		$ 2,148,764
Patents
Finite-Lived Intangible Assets [Line Items]
Intangible asset useful life	17 years

Inventories - Components of Inv

Inventories - Components of Inventory (Details) - USD ($)	Feb. 28, 2017	Nov. 30, 2016
Schedule of components of inventory
Raw materials	$ 586,175	$ 586,372
Finished goods	1,539,714	1,761,111
Inventory	$ 2,125,889	$ 2,347,483

Inventories - Narrative (Detail

Inventories - Narrative (Details) - USD ($)	Feb. 28, 2017	Nov. 30, 2016
Inventory Disclosure [Abstract]
Reserve for inventory obsolescence	$ 357,539	$ 500,156

Property and Equipment - Net (D

Property and Equipment - Net (Details) - USD ($)	Feb. 28, 2017	Nov. 30, 2016
Schedule of components of property and equipment
Property and Equipment - Gross	$ 1,094,607	$ 1,079,926
Less: Accumulated depreciation	866,568	844,723
Property and Equipment—Net	228,039	235,203
Furniture and equipment
Schedule of components of property and equipment
Property and Equipment - Gross	559,970	559,971
Tools, dies and masters
Schedule of components of property and equipment
Property and Equipment - Gross	484,334	469,652
Capitalized lease obligations
Schedule of components of property and equipment
Property and Equipment - Gross	15,286	15,286
Leasehold improvements
Schedule of components of property and equipment
Property and Equipment - Gross	$ 35,017	$ 35,017

Property and Equipment - Narrat

Property and Equipment - Narrative (Details) - USD ($)	3 Months Ended
	Feb. 28, 2017	Feb. 29, 2016
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 21,845	$ 19,945

Intangible Assets - Net (Detail

Intangible Assets - Net (Details) - USD ($)	Feb. 28, 2017	Nov. 30, 2016
Schedule of Intangible Assets
Patents and trademarks	$ 580,007	$ 580,007
Less: Accumulated amortization	146,325	146,229
Intangible Assets - Net	$ 433,682	$ 433,778

Intangible Assets - Narrative (

Intangible Assets - Narrative (Details)	3 Months Ended
	Feb. 28, 2017USD ($)product_line	Feb. 29, 2016USD ($)
Finite-Lived Intangible Assets [Line Items]
Number of product lines with patents | product_line	10
Amortization Expense	$ 96	$ 97
2,017	388
2,018	388
2,019	388
2,020	243
2,021	$ 243
Patents
Finite-Lived Intangible Assets [Line Items]
Intangible asset useful life	17 years

Accrued Expenses - Narrative (D

Accrued Expenses - Narrative (Details)	Feb. 28, 2017
Payables and Accruals [Abstract]
Maximum percentage of total current liabilities included in accrued expenses	5.00%
Maximum percentage of long-term liabilities included in accrued expenses	5.00%

Accrued Expenses - Components o

Accrued Expenses - Components of Accrued Expenses (Details) - USD ($)	Feb. 28, 2017	Nov. 30, 2016
Schedule of Accrued Liabilities
Co-operative advertising	$ 1,481,539	$ 1,741,402
Restructuring costs	595,000	925,000
Sub-lease rent differential	$ 244,741	$ 264,126

Debt Agreement (Details)

Debt Agreement (Details) - USD ($)	Dec. 04, 2015	Feb. 28, 2017	Nov. 30, 2016
Debt Instrument [Line Items]
Line of credit		$ 3,543,744	$ 3,277,885
Revolving Loan
Debt Instrument [Line Items]
Current borrowing capacity	$ 5,500,000
Current interest rate	6.21%
Term	3 years
Restrictive covenants, percent of accounts receivable	85.00%
Restrictive covenants, borrowing base, percent of inventory	65.00%
Covenant compliance, minimum coverage ratio	100.00%
LIBOR | Revolving Loan
Debt Instrument [Line Items]
Basis spread on variable rate	6.00%

Other Income (Details)

Other Income (Details) - USD ($)	3 Months Ended
	Feb. 28, 2017	Feb. 29, 2016
Summary of other Income
Interest and dividend income	$ 0	$ 9
Royalty income	3,000	3,000
Miscellaneous	1,073	1,163
Total Other Income	$ 4,073	$ 4,172

401K Plan (Details)

401K Plan (Details)	3 Months Ended
	Feb. 28, 2017USD ($)
Compensation and Retirement Disclosure [Abstract]
Profit sharing criteria period of employees service	6 months
Profit sharing criteria minimum age requirement	21 years
Employees salary reduction contributions	25.00%
Employer matching contribution	3.00%
Contributions by employer	$ 1,514

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($)	Feb. 28, 2017	Nov. 30, 2016
Income Tax Disclosure [Abstract]
Deferred compensation	$ 121,137	$ 111,153
Charitable contributions	93,116	116,822
Loss carry forward	$ 8,200,805	$ 8,295,213

Income Taxes - Temporary Differ

Income Taxes - Temporary Differences (Details) - USD ($)	Feb. 28, 2017	Nov. 30, 2016
Amount
Depreciation	$ (353,530)	$ (349,763)
Reserve for bad debts	5,870	15,801
Reserve for returns	683,463	941,228
Accrued returns	188,033	194,873
Reserve for obsolete inventory	357,539	500,156
Vacation accrual	20,893	29,528
Deferred compensation	332,337	304,945
Bonus obligation unpaid	351,676	304,355
Restructuring costs	595,000	925,000
Charitable contributions	584,558	584,558
Section 263A costs	72,030	79,539
Loss carry forward	25,789,734	25,398,347
Deferred Tax
Depreciation	(128,862)	(127,489)
Reserve for bad debts	2,140	5,759
Reserve for returns	249,122	343,078
Accrued returns	68,538	71,031
Reserve for obsolete inventory	130,323	182,307
Vacation accrual	7,615	10,763
Alternative minimum tax carry forward	31,000	20,000
Deferred compensation	121,137	111,153
Bonus obligation unpaid	128,186	110,937
Restructuring costs	216,878	337,163
Charitable contributions	213,071	213,071
Section 263A costs	26,255	28,992
Loss carry forward	9,400,359	9,257,698
Deferred Tax	10,465,762	10,564,463
Short-Term Asset
Depreciation	0	0
Reserve for bad debts	2,140	5,759
Reserve for returns	249,122	343,078
Accrued returns	68,538	71,031
Reserve for obsolete inventory	130,323	182,307
Vacation accrual	7,615	10,763
Bonus obligation unpaid	128,186	110,937
Restructuring costs	216,878	337,163
Charitable contributions	119,955	96,249
Section 263A costs	26,255	28,992
Loss carry forward	1,199,554	962,485
Short-Term Asset	2,148,566	2,148,764
Long-Term Asset (Liability)
Depreciation	(128,862)	(127,489)
Reserve for bad debts	0	0
Reserve for returns	0	0
Accrued returns	0	0
Reserve for obsolete inventory	0	0
Vacation accrual	0	0
Alternative minimum tax carry forward	31,000	20,000
Deferred compensation	121,137	111,153
Bonus obligation unpaid	0	0
Restructuring costs	0	0
Charitable contributions	93,116	116,822
Section 263A costs	0	0
Loss carry forward	8,200,805	8,295,213
Long-Term Asset (Liability)	$ 8,317,196	$ 8,415,699

Income Taxes - Expenses (Detail

Income Taxes - Expenses (Details) - USD ($)	3 Months Ended
	Feb. 28, 2017	Feb. 29, 2016
Continuing Operations
Current tax - Federal	$ 11,000	$ 0
Current tax - State & Local	2,939	2,367
Deferred tax	98,701	129,855
Provision for income taxes at effective rate	112,640	132,222
Discontinued Operations
Current tax - Federal	0	0
Current tax - State & Local	0	0
Deferred tax	0	(3,525)
Tax - Discontinued Operations	$ 0	$ (3,525)

Income Taxes - Prepaid and Inco

Income Taxes - Prepaid and Income taxes (Details) - USD ($)	Feb. 28, 2017	Nov. 30, 2016
Operating Loss Carryforwards [Line Items]
Prepaid and refundable income taxes	$ 41,216	$ 44,154
Income Taxes Payable	0	20,000
Federal
Operating Loss Carryforwards [Line Items]
Prepaid and refundable income taxes	0	0
Income Taxes Payable	0	20,000
State & Local
Operating Loss Carryforwards [Line Items]
Prepaid and refundable income taxes	41,216	44,154
Income Taxes Payable	$ 0	$ 0

Income Taxes - Rate Reconciliat

Income Taxes - Rate Reconciliation (Details) - USD ($)	3 Months Ended
	Feb. 28, 2017	Feb. 29, 2016
Schedule of reconciliation of the provision for income taxes computed at the statutory rate
Provision for income taxes at effective rate	$ 112,640	$ 132,222
Tax - Discontinued Operations	0	(3,525)
Total provision for income taxes at effective rate	98,701	126,329
Continuing and Discontinued Operations
Schedule of reconciliation of the provision for income taxes computed at the statutory rate
Total provision for income taxes at effective rate	$ 112,640	$ 128,697
Total provision for (benefit from) income taxes at effective rate (percent)	37.62%	38.76%
Continuing Operations
Schedule of reconciliation of the provision for income taxes computed at the statutory rate
Provision for income taxes at federal statutory rate	$ 101,793	$ 115,995
Provision for income taxes at federal statutory rate (percent)	34.00%	34.00%
State income taxes, net of federal income tax benefit	$ 7,335	$ 9,894
State income taxes, net of federal income tax benefit (percent)	2.45%	2.90%
Non-deductible expenses and other adjustments	$ 3,512	$ 6,333
Non-deductible expenses and other adjustments (percent)	1.17%	1.86%
Provision for income taxes at effective rate	$ 112,640	$ 132,222
Provision for income taxes at effective rate (percent)	37.62%	38.76%
Discontinued Operations
Schedule of reconciliation of the provision for income taxes computed at the statutory rate
Provision for income taxes at federal statutory rate	$ 0	$ (3,093)
Provision for income taxes at federal statutory rate (percent)	0.00%	34.00%
State income taxes, net of federal income tax benefit	$ 0	$ (264)
State income taxes, net of federal income tax benefit (percent)	0.00%	2.90%
Non-deductible expenses and other adjustments	$ 0	$ (168)
Non-deductible expenses and other adjustments (percent)	0.00%	1.86%
Tax - Discontinued Operations	$ 0	$ (3,525)
Benefit from income taxes at effective rate for Discontinued Operations (percent)	0.00%	38.76%

Stock-based Compensation - Narr

Stock-based Compensation - Narrative (Details) - USD ($)	3 Months Ended
	Feb. 28, 2017	Feb. 29, 2016	Aug. 13, 2015	Jun. 15, 2005
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation	$ 27,392	$ 70,488
Restated 2003 Stock Option Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized to be repurchased (shares)				1,000,000
2015 CCA Industries Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized to be repurchased (shares)			700,000

Stock-based Compensation - Opti

Stock-based Compensation - Option Activity (Details) - USD ($)	3 Months Ended	12 Months Ended
	Feb. 28, 2017	Nov. 30, 2016	Nov. 30, 2015	Nov. 30, 2014
Options, Outstanding [Roll Forward]
Beginning Balance, Outstanding (shares)	564,000	104,000	137,000
Granted (shares)	0	519,000	185,000
Exercised (shares)	0	0	0
Cancelled or Forfeited (shares)	0	59,000	218,000
Ending Balance, Outstanding (shares)	564,000	564,000	104,000	137,000
Weighted-Average Exercise Price
Beginning Balance, Outstanding (usd per share)	$ 3.25	$ 3.41	$ 3.40
Granted (usd per share)		3.23	3.46
Exercised (usd per share)		0	0
Cancelled or Forfeited (usd per share)		3.42	3.45
Ending Balance, Outstanding (usd per share)	$ 3.25	$ 3.25	$ 3.41	$ 3.40
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Weighted Average Remaining Term, Ending Balance Outstanding	5 years 7 months 6 days	5 years 9 months 18 days	7 years 10 months 24 days	5 years 8 months 12 days
Aggregate Intrinsic Value, Beginning Balance, Outstanding	$ 0	$ 0	$ 0
Aggregate Intrinsic Value, Exercised		0	0
Aggregate Intrinsic Value, Granted		0
Aggregate Intrinsic Value, Canceled or Forfeited		0	0
Aggregate Intrinsic Value, Ending Balance, Outstanding		$ 0	$ 0	$ 0

Income (Loss) Per Share (Detail

Income (Loss) Per Share (Details) - USD ($)	3 Months Ended
	Feb. 28, 2017	Feb. 29, 2016
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net income available for common shareholders	$ 186,752	$ 203,369
Weighted average common shares outstanding- Basic (shares)	7,006,684	7,006,684
Net effect of dilutive stock options (shares)	0	41,081
Weighted average common shares and common shares equivalents-Diluted (shares)	7,006,684	7,047,765
Basic
Continuing Operations (usd per share)	$ 0.03	$ 0.03
Discontinued Operations (usd per share)	0	0
Income (usd per share)	0.03	0.03
Diluted
Continuing Operations (usd per share)	0.03	0.03
Discontinued Operations (usd per share)	0	0
Income (usd per share)	$ 0.03	$ 0.03
Stock Option
Diluted
Antidilutive securities excluded from computation of earnings per share (shares)	550,000	404,000
Warrant
Diluted
Antidilutive securities excluded from computation of earnings per share (shares)	1,892,744	0

Discontinued Operations (Detail

Discontinued Operations (Details) - USD ($)	3 Months Ended
	Feb. 28, 2017	Feb. 29, 2016
Significant Acquisitions and Disposals [Line Items]
Net Sales	$ 4,265,078	$ 4,680,272
Loss before Provision for Income Taxes	0	(9,096)
Provision for Income Tax	0	(3,525)
(Loss) from Discontinued Operations	$ 0	$ (5,571)
Earnings per Share:
Basic (usd per share)	$ 0	$ 0
Diluted (usd per share)	$ 0	$ 0
Weighted average shares outstanding
Basic (shares)	7,006,684	7,006,684
Diluted (shares)	7,006,684	7,047,765
Discontinued Operations | Gel Perfect
Significant Acquisitions and Disposals [Line Items]
Net Sales	$ 0	$ (9,096)
Loss before Provision for Income Taxes	0	(9,096)
Provision for Income Tax	0	(3,525)
(Loss) from Discontinued Operations	$ 0	$ (5,571)
Earnings per Share:
Basic (usd per share)	$ 0	$ 0
Diluted (usd per share)	$ 0	$ 0
Weighted average shares outstanding
Basic (shares)	7,006,684	7,006,684
Diluted (shares)	7,006,684

Certain Relationships and Rel56

Certain Relationships and Related Transactions (Details) - USD ($)	Sep. 05, 2014	Feb. 28, 2017	Feb. 29, 2016
Related Party Transaction [Line Items]
Interest expense - related party		$ 0	$ 3,085
Affiliated Entity
Related Party Transaction [Line Items]
Shares of common stock issued upon exercise of warrant (shares)	1,892,744
Exercise period from date of the warrant	5 years
Purchase price of warrant (usd per share)	$ 3.17
Board of Directors Chairman and CEO
Related Party Transaction [Line Items]
Percent of advertising costs		10.00%
Amounts of transaction		$ 30,903	$ 23,817
Related parties payable		$ 235,787
Line of Credit | Affiliated Entity
Related Party Transaction [Line Items]
Maximum borrowing capacity	$ 5,000,000
Loans Payable | Affiliated Entity
Related Party Transaction [Line Items]
Maximum borrowing capacity	$ 1,000,000

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Event $ in Millions	Mar. 23, 2017USD ($)extension
Subsequent Event [Line Items]
Term of agreement	1 year
Option to extend agreement | extension	2
Duration of extension option	1 year
Royalty revenue, percent of gross sales	10.00%
Maximum purchase price option | $	$ 3.2