Surge Components (SPRS) 10-Q 14 Apr 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Feb. 28, 2014	Apr. 14, 2014
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'SURGE COMPONENTS INC	'
Entity Central Index Key	'0000747540	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--11-30	'
Document Type	'10-Q	'
Document Period End Date	28-Feb-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q1	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	9,060,012
Trading Symbol	'sprs	'

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Feb. 28, 2014	Nov. 30, 2013
Current assets:	'	'
Cash	$5,009,286	$4,288,090
Accounts receivable - net of allowance for doubtful accounts of $68,441 and $60,000	4,061,864	4,963,385
Inventory, net	3,195,504	3,672,563
Prepaid expenses and income taxes	221,153	241,696
Deferred income taxes	341,392	364,152
Total current assets	12,829,199	13,529,886
Fixed assets - net of accumulated depreciation and amortization of $2,075,210 and $2,065,539	73,211	75,275
Deferred income taxes	1,024,177	1,092,455
Other assets	11,652	11,652
Total assets	13,938,239	14,709,268
Current liabilities:	'	'
Accounts payable	2,492,554	3,329,776
Accrued expenses and taxes	708,019	715,102
Accrued salaries	271,754	385,569
Total current liabilities	3,472,327	4,430,447
Deferred rent	37,170	35,855
Total liabilities	3,509,497	4,466,302
Commitments and contingencies	'	'
Shareholders' equity	'	'
Preferred stock, Value	'	'
Common stock - $.001 par value stock, 75,000,000 shares authorized, 9,060,012 and 9,060,012 shares issued and outstanding	9,060	9,060
Additional paid-in capital	23,158,988	23,153,177
Accumulated deficit	-12,739,330	-12,919,295
Total shareholders' equity	10,428,742	10,242,966
Total liabilities and shareholders' equity	13,938,239	14,709,268
Series A Preferred stock	'	'
Shareholders' equity	'	'
Preferred stock, Value	'	'
Series B Preferred stock	'	'
Shareholders' equity	'	'
Preferred stock, Value	'	'
Series C Preferred Stock	'	'
Shareholders' equity	'	'
Preferred stock, Value	24	24
Total shareholders' equity	$24	$24

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parentheticals) (USD $)	Feb. 28, 2014	Nov. 30, 2013
Allowance for doubtful accounts of accounts receivable	$68,441	$60,000
Accumulated depreciation and amortization on fixed assets	$2,075,210	$2,065,539
Preferred stock, par value	$0.00	$0.00
Preferred stock, shares authorized	5,000,000	5,000,000
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	9,060,012	9,060,012
Common stock, shares outstanding	9,060,012	9,060,012
Series A Preferred stock	'	'
Preferred stock, shares authorized	260,000	260,000
Preferred stock, shares outstanding	'	'
Preferred stock, shares issued	'	'
Preferred stock, liquidation preference per share	'	'
Series B Preferred stock	'	'
Preferred stock, shares authorized	200,000	200,000
Preferred stock, shares outstanding	'	'
Preferred stock, shares issued	'	'
Preferred stock, liquidation preference per share	'	'
Series C Preferred Stock	'	'
Preferred stock, shares authorized	100,000	100,000
Preferred stock, shares outstanding	23,700	23,700
Preferred stock, shares issued	23,700	23,700
Preferred stock, liquidation preference per share	$5	$5

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	3 Months Ended
	Feb. 28, 2014	Feb. 28, 2013
Income Statement [Abstract]	'	'
Net sales	$6,221,708	$5,186,483
Cost of goods sold	4,516,683	3,633,244
Gross profit	1,705,025	1,553,239
Operating expenses:	'	'
Selling and shipping	524,874	492,966
General and administrative	880,112	778,472
Depreciation expense	9,671	11,359
Total operating expenses	1,414,657	1,282,797
Income before other income (expense) and income taxes	290,368	270,442
Other income:	'	'
Investment income	689	788
Total Other income	689	788
Income before income taxes	291,057	271,230
Income taxes	105,167	11,882
Net income	185,890	259,348
Dividends on preferred stock	5,925	5,925
Net income available to common shareholders	$179,965	$253,423
Net income per share available to common shareholders:	'	'
Basic	$0.02	$0.03
Diluted	$0.02	$0.03
Weighted Shares Outstanding:	'	'
Basic	9,060,012	9,060,012
Diluted	9,719,066	9,667,910

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	3 Months Ended
	Feb. 28, 2014	Feb. 28, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net income	$185,890	$259,348
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation expense	9,671	11,359
Stock compensation expense	5,811	5,811
Deferred income taxes	91,038	'
Allowance for doubtful accounts	8,441	'
CHANGES IN OPERATING ASSETS AND LIABILITIES:	'	'
Accounts receivable	893,080	51,098
Inventory	477,059	35,564
Prepaid expenses and income taxes	20,543	25,219
Other assets	'	539
Accounts payable	-837,222	-208,069
Deferred rent	1,315	2,126
Accrued expenses	-126,823	-176,084
NET CASH FLOWS PROVIDED BY OPERATING ACTIVITIES	728,803	6,911
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Acquisition of fixed assets	-7,607	-1,221
NET CASH FLOWS USED IN INVESTING ACTIVITIES	-7,607	-1,221
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
NET CASH FLOWS PROVIDED BY FINANCING ACTIVITIES	'	'
NET CHANGE IN CASH	721,196	5,690
CASH AT BEGINNING OF PERIOD	4,288,090	3,443,964
CASH AT END OF PERIOD	5,009,286	3,449,654
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:	'	'
Income taxes paid	43,151	24,243
Interest paid	'	'
NONCASH INVESTING AND FINANCING ACTIVITIES:	'	'
Accrued dividends on preferred stock	$5,925	$5,925

Organization_Description_of_Co

Organization, Description of Company's Business and Basis of Presentation	3 Months Ended
	Feb. 28, 2014
Business Description and Basis Of Presentation [Abstract]	'
ORGANIZATION, DESCRIPTION OF COMPANY'S BUSINESS AND BASIS OF PRESENTATION	'
	NOTE A – ORGANIZATION, DESCRIPTION OF COMPANY'S BUSINESS AND BASIS OF PRESENTATION
	Surge Components, Inc. (“Surge”) was incorporated in the State of New York and commenced operations on November 24, 1981 as an importer of electronic products, primarily capacitors and discrete semi-conductors selling to customers located principally throughout North America. On June 24, 1988, Surge formed Challenge/Surge Inc. (“Challenge”), a wholly-owned subsidiary to engage in the sale of electronic component products and sounding devices from established brand manufacturers to customers located principally throughout North America.
	In May 2002, Surge and an officer of Surge founded and became sole owners of Surge Components, Limited (“Surge Limited”), a Hong Kong corporation. Under current Hong Kong law, Surge Limited is required to have at least two shareholders. Surge owns 999 shares of the outstanding common stock and the officer of Surge owns 1 share of the outstanding common stock. The officer of Surge has assigned his rights regarding his 1 share to Surge. Surge Limited started doing business in July 2002. Surge Limited operations have been consolidated with the Company.  Surge Limited is responsible for the sale of Surge’s products to customers located in Asia.
	On August 31, 2010, the Company changed its corporate domicile by merging into a newly-formed corporation, Surge Components, Inc. (Nevada), which was formed in the State of Nevada for that purpose.  Surge Components Inc. is the surviving entity. The number of common stock shares authorized for issuance was increased to 75,000,000 shares.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	3 Months Ended
	Feb. 28, 2014
Accounting Policies [Abstract]	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE B – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	(1) Principles of Consolidation:
	The consolidated financial statements include the accounts of Surge, Challenge, and Surge Limited (collectively the “Company”).  All material intercompany balances and transactions have been eliminated in consolidation.
	The accompanying interim consolidated financial statements have been prepared without audit, in accordance with the instructions to Form 10-Q for interim financial reporting pursuant to the rules and regulations of the Securities and Exchange Commission.
	The results and trends in these interim consolidated financial statements for the three months ended February 28, 2014 and February 28, 2013 may not be representative of those for the full fiscal year or any future periods.
	(2) Accounts Receivable:
	Trade accounts receivable are recorded at the net invoice value and are not interest bearing. The Company considers receivables past due based on the payment terms. The Company reviews its exposure to accounts receivable and reserves specific amounts if collectability is no longer reasonably assured. The Company also reserves a percentage of its trade receivable balance based on collection history and current economic trends that might impact the level of future credit losses. The Company re-evaluates such reserves on a regular basis and adjusts its reserves as needed. Based on the Company’s operating history and customer base, bad debts to date have not been material.
	(3) Revenue Recognition:
	Revenue is recognized for products sold by the Company when persuasive evidence of an arrangement exists, delivery has occurred, the price is fixed and determinable, collectability is reasonably assured and title and risk of loss have been transferred to the customer. This occurs when product is shipped from the Company's warehouse.
	For direct shipments, revenue is recognized when product is shipped from the Company’s supplier. The Company has a long term supply agreement with one of our suppliers. The Company purchases the merchandise from the supplier and has the supplier directly ship to the customer through a freight forwarder.  Title passes to customer upon the merchandise being received by a freight forwarder. Direct shipments were approximately $995,000 and $493,000 for the three months ended February 28, 2014 and February 28, 2013 respectively.
	The Company also acts as a sales agent to certain customers in North America for one of its suppliers. The Company reports these commissions as revenues in the period earned. Commission revenue totaled $107,745 and $347,775 for the three months ended February 28, 2014 and February 28, 2013 respectively.
	The Company performs ongoing credit evaluations of its customers and maintains reserves for potential credit losses.
	The Company and its subsidiaries currently have agreements with several distributors. These agreements have no provisions for the granting of price concessions.  Revenues under these distribution agreements were approximately $1,515,000 and $654,000 for the three months ended February 28, 2014 and February 28, 2013 respectively.
	(4) Inventories:
	Inventories, which consist solely of products held for resale, are stated at the lower of cost (first-in, first-out method) or market.  Products are included in inventory when the Company obtains title and risk of loss on the products, primarily when shipped from the supplier. Inventory in transit principally from foreign suppliers at February 28, 2014 approximated $908,066. The Company, at February 28, 2014, has a reserve against slow moving and obsolete inventory of $622,071. From time to time the Company’s products are subject to legislation from various authorities on environmental matters.
	(5) Depreciation and Amortization:
	Fixed assets are recorded at cost.  Depreciation is generally calculated on a straight line method and amortization of leasehold improvements is provided for on the straight-line method over the estimated useful lives of the various assets as follows:
	Furniture, fixtures and equipment	5 - 7 years
	Computer equipment	5 years
	Leasehold Improvements	Estimated useful life or lease term, whichever is shorter
	Maintenance and repairs are expensed as incurred while renewals and betterments are capitalized.
	(6) Concentration of Credit Risk:
	Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of accounts receivable.  The Company maintains substantially all of its cash balances in a limited number of financial institutions.   At February 28, 2014 and November 30, 2013, the Company's uninsured cash balances totaled approximately $3,321,089 and $2,713,584, respectively.
	(7) Income Taxes:
	The Company's deferred income taxes arise primarily from the differences in the recording of net operating losses, allowances for bad debts, inventory reserves and depreciation expense for financial reporting and income tax purposes.  A valuation allowance is provided when it has been determined to be more likely than not that the likelihood of the realization of deferred tax assets will not be realized. See Note G.
	The Company follows the provisions of the Accounting Standards Codification topic, ASC 740, “Income Taxes” (ASC 740). There have been no unrecognized tax benefits and, accordingly, there has been no effect on the Company’s financial condition or results of operations as a result of ASC 740.
	The Company files income tax returns in the U.S. federal jurisdiction and various state and foreign jurisdictions. The Company is no longer subject to U.S. federal tax examinations for years before fiscal years ending November 30, 2010, and state tax examinations for years before fiscal years ending November 30, 2009. Management does not believe there will be any material changes in our unrecognized tax positions over the next twelve months.
	The Company’s policy is to recognize interest and penalties accrued on any unrecognized tax benefits as a component of income tax expense. As of the date of adoption of ASC 740, there was no accrued interest or penalties associated with any unrecognized tax benefits, nor was any interest expense recognized during the three months ended February 28, 2014 and February 28, 2013.
	(8) Cash Equivalents:
	The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents.
	(9) Use of Estimates:
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that 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 revenue and expenses during the reporting period.  Actual results could differ from those estimates.
	(10) Marketing and promotional costs:
	Marketing and promotional costs are expensed as incurred and have not been material to date. The Company has contractual arrangements with several of its distributors which provide for cooperative advertising rights to the distributor as a percentage of sales. Cooperative advertising is reflected as a reduction in revenues and has not been material to date.
	(11) Fair Value of Financial Instruments:
	The carrying amount of cash balances, accounts receivable, accounts payable and accrued expenses approximate their fair value based on the nature of those items. Estimated fair values of financial instruments are determined using available market information and appropriate valuation methodologies.  Considerable judgment is required to interpret the market data used to develop the estimates of fair value, and accordingly, the estimates are not necessarily indicative of the amounts that could be realized in a current market exchange.
	(12) Shipping Costs
	The Company classifies shipping costs as a component of selling expenses.  Shipping costs totaled $1,926 and $5,080 for the three months ended February 28, 2014 and February 28, 2013 respectively.
	(13) Earnings Per Share
	Basic earnings per share includes no dilution and is computed by dividing net income available to common stockholders by the weighted average number of common shares outstanding for the period. The difference between reported basic and diluted weighted-average common shares results from the assumption that all dilutive stock options and convertible preferred stock exercised into common stock. Total potentially dilutive shares excluded from diluted weighted shares outstanding at February 28, 2014 and February 28, 2013 totaled 455,946and 332,102, respectively.
	(14) Stock Based Compensation
	Stock Based Compensation to Employees
	The Company accounts for its stock-based compensation for employees in accordance with Accounting Standards Codification (“ASC”) 718.   The Company recognizes in the statement of operations the grant-date fair value of stock options and other equity-based compensation issued to employees and non-employees over the related vesting period.
	Stock Based Compensation to Other than Employees
	The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with ASC 718. Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably determinable. The value of equity instruments issued for consideration other than employee services is determined on the earlier of a performance commitment or completion of performance by the provider of goods or services. In the case of equity instruments issued to consultants, the fair value of the equity instrument is recognized over the term of the consulting agreement.

Fixed_Assets

Fixed Assets	3 Months Ended
	Feb. 28, 2014
Property, Plant and Equipment [Abstract]	'
FIXED ASSETS	'
	NOTE C - FIXED ASSETS
	Fixed assets consist of the following:
		February 28,			November 30,
		2014			2013
	Furniture and Fixtures	$	322,586		$	322,586
	Leasehold Improvements		946,449			939,648
	Computer Equipment		879,386			878,580
	Less-Accumulated Depreciation		(2,075,210	)		(2,065,539	)
	Net Fixed Assets	$	73,211		$	75,275
	Depreciation and amortization expense for the three months ended February 28, 2014 and February 28, 2013 was $9,671 and $11,359, respectively.

Accrued_Expenses

Accrued Expenses	3 Months Ended
	Feb. 28, 2014
Payables and Accruals [Abstract]	'
ACCRUED EXPENSES	'
	NOTE D -  ACCRUED EXPENSES
	Accrued expenses consist of the following:
		February 28,		November 30,
		2014		2013
	Commissions	$	272,899	$	290,745
	Preferred Stock Dividends		194,632		188,707
	Interest		102,399		102,399
	Other accrued expenses		138,089		133,251
		$	708,019	$	715,102
	In March 2000, the Company completed a $7,000,000 private placement of convertible notes.  The face value of the notes was converted into common stock in July 2001 pursuant to the automatic conversion provisions of the notes.   However, approval by holders of the notes was required to convert the interest accrued on the notes to common stock. The accrued interest set forth in the Company’s financial statements relates to the portion of the accrued interest for which note holder approval was not obtained and therefore not converted into common stock.  No additional interest accrues on these amounts and none of the accrued interest was repaid during any of the periods presented.

Retirement_Plan

Retirement Plan	3 Months Ended
	Feb. 28, 2014
Compensation and Retirement Disclosure [Abstract]	'
RETIREMENT PLAN	'
	NOTE E – RETIREMENT PLAN
	In June 1997, the Company adopted a qualified 401(k) retirement plan for all full-time employees who are twenty-one years of age and have completed twelve months of service.  The plan allows total employee contributions of up to fifteen percent (15%) of the eligible employee’s salary through salary reduction. The Company makes a matching contribution of twenty percent (20%) of each employee’s contribution for each dollar of employee deferral up to five percent (5%) of the employee’s salary.  Net assets for the plan, as estimated by Union Central, Inc., which maintains the plan’s records, were approximately $978,700 at November 30, 2013. Pension expense for the three months ended February 28, 2014 and February 28, 2013 was $8,129 and $7,708, respectively.

Shareholders_Equity

Shareholders' Equity	3 Months Ended
	Feb. 28, 2014
Stockholders Equity Note [Abstract]	'
SHAREHOLDERS' EQUITY	'
	NOTE F – SHAREHOLDERS’ EQUITY
	[1] Preferred Stock:
	In February 1996, the Company amended its Certificate of Incorporation to authorize the issuance of 1,000,000 shares of preferred stock in one or more series. In August 2010, the number of preferred shares authorized for issuance was increased to 5,000,000 shares.
	In January 2000, the Company authorized 260,000 shares of preferred stock as Non-Voting Redeemable Convertible Series A Preferred Stock (“Series A Preferred”). None of the Series A preferred stock is outstanding as of February 28, 2014.
	In November 2000, the Company authorized 200,000 shares of preferred stock as Voting Redeemable Convertible Series B Preferred Stock (“Series B Preferred”). None of the Series B Preferred Stock is outstanding as of February 28, 2014.
	In November 2000, the Company authorized 100,000 shares of preferred stock as Non-Voting Redeemable Convertible Series C Preferred Stock (“Series C Preferred”). Each share of Series C Preferred is automatically convertible into 10 shares of our common stock upon shareholder approval.  If the Series C Preferred were converted into common stock on or before April 15, 2001, these shares were entitled to cumulative dividends at the rate of $.50 per share per annum commencing April 15, 2001 payable on June 30 and December 31 of each year.  In November 2000, 70,000 shares of the Series C Preferred were issued in payment of financial consulting services to its investment banker and a shareholder of the Company.  In April 2001, 8,000 shares of the Series C Preferred were repurchased and cancelled.  Dividends aggregating $194,632 have not been declared or paid for the semiannual periods ended December 31, 2001 through the semiannual payment due December 31, 2013.  The Company has accrued these dividends.
	In April 2002, in connection with a Mutual Release, Settlement, Standstill and Non-Disparagement Agreement among other provisions, certain investors transferred back to the Company 252,000 shares of common stock, 19,300 shares of Series C preferred stock, and certain warrants, in exchange for $225,000. These repurchased shares were cancelled.
	In February 2006, the Company settled with a shareholder to repurchase 10,000 shares of Series C Preferred plus accrued dividends for $50,000.
	Pursuant to exchange agreements dated as of March 14, 2011, 9,000 shares of Series C Preferred were returned to the Company for cancellation in exchange for 112,500 shares of common stock.
	At February 28, 2014 there are 23,700 shares of Series C Preferred issued and outstanding.
	[2] 2010 Incentive Stock Plan
	In March 2010, the Company adopted, and in April 2010 the shareholders ratified, the 2010 Incentive Stock Plan (“Stock Plan”).  The plan provides for the grant of options to officers, employees, directors or consultants to the Company to purchase an aggregate of 1,500,000 common shares.
	Stock Plan activity for the three months ended February 28, 2014 is summarized as follows:
				Weighted
				Average
		Shares		Exercise Price
	Options outstanding at December 1, 2012		703,000	$	0.29
	Options issued in the year ended November 30, 2013		175,000	$	0.82
	Options exercised in the year ended November 30, 2013		-	$	-
	Options cancelled in the year ended November 30, 2013		-	$	-
	Options outstanding at February 28, 2014		878,000	$	0.46
	Options exercisable at February 28, 2014		878,000	$	0.46
	Stock Compensation
	On February 25, 2011, the Company granted stock options to employees to purchase 85,000 shares of the Company’s common stock at an exercise price of $1.15, the value of the common stock on the date of the grant.  These options vest over a three year period and expire in ten years.  The fair values of these stock options are estimated at the date of grant using the Black-Scholes option pricing model with the following weighted-average assumptions: expected volatility of 60% (based on stock volatility of public company industry peers); average risk-free interest rate of 3.42% (the ten year treasury note rate on the date of the grant); initial expected life of 10 years (based on the term of the options); no expected dividend yield; and amortized over the vesting period.
	In July 2012, the Company granted a stock option to one non-officer director to purchase 50,000 shares of common stock at an exercise price of $0.51, the market price of the common stock on the date of the grant.  This option vested immediately and expires in five years.  The fair value of this stock option is estimated at the date of grant using the Black-Scholes option pricing model with the following weighted-average assumptions: expected volatility of 35% (based on stock volatility of public company industry peers); average risk-free interest rate of 0.67% (the five year treasury note rate on the date of the grant); initial expected life of 5 years (based on the term of the options) and no expected dividend yield.
	In November 2013, the Company granted a stock option to (a) one employee-director and all non-employee directors to purchase 25,000 shares of common stock, and (b) one employee-director to purchase 50,000 shares of common stock, at an exercise price of $0.82, the market price of the common stock on the date of the grant.  These options vested immediately and expire in five years from the grant date.  The fair value of these stock options are estimated at the date of grant using the Black-Scholes option pricing model with the following weighted-average assumptions: expected volatility of 18% (based on the Company’s historical stock volatility); average risk-free interest rate of 1.36% (the five year treasury note rate on the date of the grant); initial expected life of 5 years (based on the term of the options) and no expected dividend yield.
	The weighted average grant date fair value of the stock options granted during the year ended November 30, 2013 was $0.82.  During the three months ended February 28, 2014, the Company recorded stock based compensation totaling $5,811 as a result of these stock option grants.
	The intrinsic value of the exercisable options at February 28, 2014 totaled $367,250.  At February 28, 2014 the weighted average remaining life of the stock options is 2.47 years.  At February 28, 2014, there was no unrecognized compensation cost related to the stock options granted under the plan.
	[3] Authorized Repurchase:
	In November 2002, the Board of Directors authorized the repurchase of up to 1,000,000 Common Shares at a price between $.04 and $.045. The Company has not repurchased any shares to date pursuant to such authority.
	[4] Compensation of Directors
	In May 2010, the Company issued 12,000 shares of its common stock to each non-officer director as compensation for services on the Board of Directors. These shares were valued at $0.18 per share, the closing price of the common stock on the over-the-counter market. Starting April 1, 2012, the amount directors each receive for their services on the Board of Directors was increased from $200 a month to $2,000 a month. In May 2010, options were granted to each non-officer director to purchase 25,000 shares of common stock at an exercise price of $0.25. In July 2012, a stock option was granted to one non-officer director to purchase 50,000 shares of common stock at an exercise price of $0.51.  (See Note F[2] for disclosure on the valuation and terms of these options). In May 2012, one non-officer director exercised an option and acquired 25,000 shares of common stock for $6,250. In November 2013, each non-officer director was granted a stock option to purchase 25,000 shares of common stock at an exercise price of $0.82. Starting December 1, 2013 the compensation for each non-officer director was increased to $2,500 per month, and $3,500 per month for any non-officer director that is the chairman of more than two committees of the Board of Directors.

Income_Taxes

Income Taxes	3 Months Ended
	Feb. 28, 2014
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	NOTE G – INCOME TAXES
	Deferred income taxes reflect the net tax effects of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes using the enacted tax rates in effect in the years in which the differences are expected to reverse.
	The Company’s deferred income taxes are comprised of the following:
		February 28,			November 30,
		2014			2013
	Deferred Tax Assets
	Net operating loss	$	4,443,885		$	4,513,780
	Allowance for bad debts		27,335			19,337
	Inventory		246,580			233,793
	Deferred Rent		14,846			14,320
	Depreciation		172,412			180,681
	Total deferred tax assets		4,905,058			4,961,911
	Valuation allowance		(3,539,489	)		(3,505,304	)
	Deferred Tax Assets	$	1,365,569		$	1,456,607
	The valuation allowance for the deferred tax assets relates principally to the uncertainty of the utilization of deferred tax assets and was calculated in accordance with the provisions of ASC 740, which requires that a valuation allowance be established or maintained when it is “more likely than not” that all or a portion of deferred tax assets will not be realized. This valuation is based on management estimates of future taxable income. Although the degree of variability inherent in the estimates of future taxable income is significant and subject to change in the near term, management believes, that the estimate is adequate. The estimated valuation allowance is continually reviewed and as adjustments to the allowance become necessary, such adjustments are reflected in the current operations.
	The valuation allowance increased by approximately $34,200 during the three months ended February 28,, 2014. This change in the valuation allowance is based on management estimates of future taxable income. The degree of variability inherent in the estimates of future taxable income is significant and subject to change in the near term. The Company reviews its estimates of future taxable income in each reporting period and adjustments to the valuation allowance are reflected in the current operations.
	The Company's income tax expense consists of the following:
		Three Months Ended
		February 28,			February 28,
		2014			2013
	Current:
	Federal	$	6,403		$	-
	States		7,726			11,882
			14,129			11,882
	Deferred:
	Federal		71,920			-
	States		19,118			-
			91,038			-
	Provision for income taxes	$	105,167		$	11,882
	The Company files a consolidated income tax return with its wholly-owned subsidiaries and has net operating loss carryforwards of approximately $11,000,000 for federal and state purposes, which expire through 2020. A reconciliation of the difference between the expected income tax rate using the statutory federal tax rate and the Company's effective rate is as follows:
		Three Months ended
		February 28,			February 28,
		2014			2013
	U.S Federal Income tax statutory rate		34	%		34	%
	Valuation allowance		-3	%		-39	%
	State income taxes		5	%		5	%
	Other		-			4%
	Effective tax rate		36	%		4	%

Rental_Commitments

Rental Commitments	3 Months Ended
	Feb. 28, 2014
Operating Leases Of Lessor Disclosure [Abstract]	'
RENTAL COMMITMENTS	'
	NOTE H– RENTAL COMMITMENTS
	The Company leases its office and warehouse space through 2020 from a corporation that is controlled by officers/shareholders of the Company (“Related Company”).  Annual minimum rental payments to the Related Company approximated $163,000 for the year ended November 30, 2013, and increase at the rate of three per cent per annum throughout the lease term.
	Pursuant to the lease, rent expense charged to operations differs from rent paid because of scheduled rent increases.  Accordingly, the Company has recorded deferred rent.  Rent expense is calculated by allocating to rental payments, including those attributable to scheduled rent increases, on a straight line basis, over the lease term.
	In May 2013, the Company entered into a lease to rent office space and a warehouse in Hong Kong for two years. Annual minimum rental payments for this space are approximately $51,200.
	The Company’s future minimum rental commitments at February 28, 2014 are as follows:
	Twelve Months Ended
	February 28,
	2015	$	217,935
	2016	$	187,116
	2017	$	175,174
	2018	$	176,908
	2019	$	180,446
	2020 & thereafter	$	292,663
		$	1,230,242
	Net rental expense for the three months ended February 28, 2014 and February 28, 2013 were $78,459 and $82,384 respectively, of which $64,337 and $74,490 respectively, was paid to the Related Company.

Employment_and_Other_Agreement

Employment and Other Agreements	3 Months Ended
	Feb. 28, 2014
Employment and Other Agreements [Abstract]	'
EMPLOYMENT AND OTHER AGREEMENTS	'
	NOTE I – EMPLOYMENT AND OTHER AGREEMENTS
	The Company has employment agreements, with terms through July 30, 2014 (renewable on each July 30th for an additional one year period) with two officers of the Company, which provides each with a base salary of $225,000, subject to certain increases as defined, per annum, plus fringe benefits and bonuses.  The Compensation Committee of the Company’s Board of Directors determines the bonuses.  A bonus pool has been accrued for the two officers through February 28, 2014 totaling $50,000.  The agreements also contain provisions prohibiting the officers from engaging in activities which are competitive with those of the Company during employment and for one year following termination.  The agreements further provide that in the event of a change of control, as defined, or a change in ownership of at least 25% of the issued and outstanding stock of the Company, and such issuance was not approved by either officer, or if they are not elected to the Board of Directors of the Company and/or are not elected as an officer of the Company, then the non-approving officer may elect to terminate his employment agreement. If either officer elects to terminate the agreement, he will receive 2.99 times his annual compensation (or such other amount then permitted under the Internal Revenue Code without an excess penalty), in addition to the remainder of his compensation under his existing employment contract.  In addition, if the Company makes or receives a “firm commitment” for a public offering of Common Shares, each officer will receive a warrant to purchase, at a nominal value, up to 9.5% of the Company’s common stock, provided they do not voluntarily terminate employment.

Major_Customers

Major Customers	3 Months Ended
	Feb. 28, 2014
Risks and Uncertainties [Abstract]	'
MAJOR CUSTOMERS	'
	NOTE J– MAJOR CUSTOMERS
	The Company had two customers who accounted for 14% and 10%, respectively, of net sales for the three months ended February 28, 2014 and one customer who accounted for 11% of net sales for the three months ended February 28, 2013.  The Company had one customer who accounted for 11% of accounts receivable at February 28, 2014 and one customer who accounted for 13% of accounts receivable at November 30, 2013.

Major_Suppliers

Major Suppliers	3 Months Ended
	Feb. 28, 2014
Major Suppliers [Abstract]	'
MAJOR SUPPLIERS	'
	NOTE K- MAJOR SUPPLIERS
	During the three months ended February 28, 2014 and February 28, 2013, there was one foreign supplier who accounted for 42% and 47% of total inventory purchased.
	The Company purchases substantially all of its products overseas.  For the three months ended February 28, 2014, the Company purchased 52% of its products from Taiwan, 10% from Hong Kong, 35% from elsewhere in Asia and less than 1% overseas outside of Asia. The Company purchases the balance of its products in the United States.

Export_Sales

Export Sales	3 Months Ended
	Feb. 28, 2014
Segment Reporting [Abstract]	'
EXPORT SALES	'
	NOTE L - EXPORT SALES
	The Company’s export sales were as follows:
		Three Months Ended
		February 28,		February 28,
		2014		2013
	Canada		591,433		498,205
	China		1,165,097		1,015,929
	Other Asian Countries		218,314		160,133
	South America		134,116		-
	Europe		223,018		253,528
	Revenues are attributed to countries based on location of customer.

Line_of_Credit

Line of Credit	3 Months Ended
	Feb. 28, 2014
Line Of Credit Facility [Abstract]	'
LINE OF CREDIT	'
	NOTE M – LINE OF CREDIT
	In June 2011, the Company replaced its existing credit line with a line of credit with a new bank totaling $1,000,000.  Borrowings under the line accrued interest at 2.56% over the LIBOR rate. The line was collateralized by all the Company’s assets and included working capital and tangible net worth covenants. The credit line expired in March 2013.  The Company did not renew the credit line since it does not believe that such additional funds are required at this time.

Subsequent_event

Subsequent event	3 Months Ended
	Feb. 28, 2014
Subsequent Events [Abstract]	'
SUBSEQUENT EVENT	'
	NOTE N  – SUBSEQUENT EVENT
	In April 2014, the Company granted options to two officers to acquire a total of 108,438 shares of the Company's common stock at an exercise price of $0.80.
	These options vest immediately and expire in five years.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Feb. 28, 2014
Accounting Policies [Abstract]	'
Principles of Consolidation	'
	(1) Principles of Consolidation:
	The consolidated financial statements include the accounts of Surge, Challenge, and Surge Limited (collectively the “Company”).  All material intercompany balances and transactions have been eliminated in consolidation.
	The accompanying interim consolidated financial statements have been prepared without audit, in accordance with the instructions to Form 10-Q for interim financial reporting pursuant to the rules and regulations of the Securities and Exchange Commission.
	The results and trends in these interim consolidated financial statements for the three months ended February 28, 2014 and February 28, 2013 may not be representative of those for the full fiscal year or any future periods.
Accounts Receivable	'
	(2) Accounts Receivable:
	Trade accounts receivable are recorded at the net invoice value and are not interest bearing. The Company considers receivables past due based on the payment terms. The Company reviews its exposure to accounts receivable and reserves specific amounts if collectability is no longer reasonably assured. The Company also reserves a percentage of its trade receivable balance based on collection history and current economic trends that might impact the level of future credit losses. The Company re-evaluates such reserves on a regular basis and adjusts its reserves as needed. Based on the Company’s operating history and customer base, bad debts to date have not been material.
Revenue Recognition	'
	(3) Revenue Recognition:
	Revenue is recognized for products sold by the Company when persuasive evidence of an arrangement exists, delivery has occurred, the price is fixed and determinable, collectability is reasonably assured and title and risk of loss have been transferred to the customer. This occurs when product is shipped from the Company's warehouse.
	For direct shipments, revenue is recognized when product is shipped from the Company’s supplier. The Company has a long term supply agreement with one of our suppliers. The Company purchases the merchandise from the supplier and has the supplier directly ship to the customer through a freight forwarder.  Title passes to customer upon the merchandise being received by a freight forwarder. Direct shipments were approximately $995,000 and $493,000 for the three months ended February 28, 2014 and February 28, 2013 respectively.
	The Company also acts as a sales agent to certain customers in North America for one of its suppliers. The Company reports these commissions as revenues in the period earned. Commission revenue totaled $107,745 and $347,775 for the three months ended February 28, 2014 and February 28, 2013 respectively.
	The Company performs ongoing credit evaluations of its customers and maintains reserves for potential credit losses.
	The Company and its subsidiaries currently have agreements with several distributors. These agreements have no provisions for the granting of price concessions.  Revenues under these distribution agreements were approximately $1,515,000 and $654,000 for the three months ended February 28, 2014 and February 28, 2013 respectively.
Inventories	'
	(4) Inventories:
	Inventories, which consist solely of products held for resale, are stated at the lower of cost (first-in, first-out method) or market.  Products are included in inventory when the Company obtains title and risk of loss on the products, primarily when shipped from the supplier. Inventory in transit principally from foreign suppliers at February 28, 2014 approximated $908,066. The Company, at February 28, 2014, has a reserve against slow moving and obsolete inventory of $622,071. From time to time the Company’s products are subject to legislation from various authorities on environmental matters.
Depreciation and Amortization	'
	(5) Depreciation and Amortization:
	Fixed assets are recorded at cost.  Depreciation is generally calculated on a straight line method and amortization of leasehold improvements is provided for on the straight-line method over the estimated useful lives of the various assets as follows:
	Furniture, fixtures and equipment	5 - 7 years
	Computer equipment	5 years
	Leasehold Improvements	Estimated useful life or lease term, whichever is shorter
	Maintenance and repairs are expensed as incurred while renewals and betterments are capitalized.
Concentration of Credit Risk	'
	(6) Concentration of Credit Risk:
	Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of accounts receivable.  The Company maintains substantially all of its cash balances in a limited number of financial institutions.   At February 28, 2014 and November 30, 2013, the Company's uninsured cash balances totaled approximately $3,321,089 and $2,713,584, respectively.
Income Taxes	'
	(7) Income Taxes:
	The Company's deferred income taxes arise primarily from the differences in the recording of net operating losses, allowances for bad debts, inventory reserves and depreciation expense for financial reporting and income tax purposes.  A valuation allowance is provided when it has been determined to be more likely than not that the likelihood of the realization of deferred tax assets will not be realized. See Note G.
	The Company follows the provisions of the Accounting Standards Codification topic, ASC 740, “Income Taxes” (ASC 740). There have been no unrecognized tax benefits and, accordingly, there has been no effect on the Company’s financial condition or results of operations as a result of ASC 740.
	The Company files income tax returns in the U.S. federal jurisdiction and various state and foreign jurisdictions. The Company is no longer subject to U.S. federal tax examinations for years before fiscal years ending November 30, 2010, and state tax examinations for years before fiscal years ending November 30, 2009. Management does not believe there will be any material changes in our unrecognized tax positions over the next twelve months.
	The Company’s policy is to recognize interest and penalties accrued on any unrecognized tax benefits as a component of income tax expense. As of the date of adoption of ASC 740, there was no accrued interest or penalties associated with any unrecognized tax benefits, nor was any interest expense recognized during the three months ended February 28, 2014 and February 28, 2013.
Cash Equivalents	'
	(8) Cash Equivalents:
	The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents.
Use of Estimates	'
	(9) Use of Estimates:
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that 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 revenue and expenses during the reporting period.  Actual results could differ from those estimates.
Marketing and promotional costs	'
	(10) Marketing and promotional costs:
	Marketing and promotional costs are expensed as incurred and have not been material to date. The Company has contractual arrangements with several of its distributors which provide for cooperative advertising rights to the distributor as a percentage of sales. Cooperative advertising is reflected as a reduction in revenues and has not been material to date.
Fair Value of Financial Instruments	'
	(11) Fair Value of Financial Instruments:
	The carrying amount of cash balances, accounts receivable, accounts payable and accrued expenses approximate their fair value based on the nature of those items. Estimated fair values of financial instruments are determined using available market information and appropriate valuation methodologies.  Considerable judgment is required to interpret the market data used to develop the estimates of fair value, and accordingly, the estimates are not necessarily indicative of the amounts that could be realized in a current market exchange.
Shipping Costs	'
	(12) Shipping Costs
	The Company classifies shipping costs as a component of selling expenses.  Shipping costs totaled $1,926 and $5,080 for the three months ended February 28, 2014 and February 28, 2013 respectively.
Earnings Per Share	'
	(13) Earnings Per Share
	Basic earnings per share includes no dilution and is computed by dividing net income available to common stockholders by the weighted average number of common shares outstanding for the period. The difference between reported basic and diluted weighted-average common shares results from the assumption that all dilutive stock options and convertible preferred stock exercised into common stock. Total potentially dilutive shares excluded from diluted weighted shares outstanding at February 28, 2014 and February 28, 2013 totaled 455,946and 332,102, respectively.
Stock Based Compensation	'
	(14) Stock Based Compensation
	Stock Based Compensation to Employees
	The Company accounts for its stock-based compensation for employees in accordance with Accounting Standards Codification (“ASC”) 718.   The Company recognizes in the statement of operations the grant-date fair value of stock options and other equity-based compensation issued to employees and non-employees over the related vesting period.
	Stock Based Compensation to Other than Employees
	The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with ASC 718. Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably determinable. The value of equity instruments issued for consideration other than employee services is determined on the earlier of a performance commitment or completion of performance by the provider of goods or services. In the case of equity instruments issued to consultants, the fair value of the equity instrument is recognized over the term of the consulting agreement.

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Feb. 28, 2014
Accounting Policies [Abstract]	'
Schedule of estimated useful life of fixed assets	'
	Furniture, fixtures and equipment	5 - 7 years
	Computer equipment	5 years
	Leasehold Improvements	Estimated useful life or lease term, whichever is shorter

Fixed_Assets_Tables

Fixed Assets (Tables)	3 Months Ended
	Feb. 28, 2014
Property, Plant and Equipment [Abstract]	'
Schedule of fixed assets	'
		February 28,			November 30,
		2014			2013
	Furniture and Fixtures	$	322,586		$	322,586
	Leasehold Improvements		946,449			939,648
	Computer Equipment		879,386			878,580
	Less-Accumulated Depreciation		(2,075,210	)		(2,065,539	)
	Net Fixed Assets	$	73,211		$	75,275

Accrued_Expenses_Tables

Accrued Expenses (Tables)	3 Months Ended
	Feb. 28, 2014
Payables and Accruals [Abstract]	'
Schedule of accrued expenses	'
		February 28,		November 30,
		2014		2013
	Commissions	$	272,899	$	290,745
	Preferred Stock Dividends		194,632		188,707
	Interest		102,399		102,399
	Other accrued expenses		138,089		133,251
		$	708,019	$	715,102

Shareholders_Equity_Tables

Shareholders' Equity (Tables)	3 Months Ended
	Feb. 28, 2014
Stockholders Equity Note [Abstract]	'
Schedule of stock option incentive plan activity	'
				Weighted
				Average
		Shares		Exercise Price
	Options outstanding at December 1, 2012		703,000	$	0.29
	Options issued in the year ended November 30, 2013		175,000	$	0.82
	Options exercised in the year ended November 30, 2013		-	$	-
	Options cancelled in the year ended November 30, 2013		-	$	-
	Options outstanding at February 28, 2014		878,000	$	0.46
	Options exercisable at February 28, 2014		878,000	$	0.46

Income_Taxes_Tables

Income Taxes (Tables)	3 Months Ended
	Feb. 28, 2014
Income Tax Disclosure [Abstract]	'
Schedule of deferred income taxes	'
		February 28,			November 30,
		2014			2013
	Deferred Tax Assets
	Net operating loss	$	4,443,885		$	4,513,780
	Allowance for bad debts		27,335			19,337
	Inventory		246,580			233,793
	Deferred Rent		14,846			14,320
	Depreciation		172,412			180,681
	Total deferred tax assets		4,905,058			4,961,911
	Valuation allowance		(3,539,489	)		(3,505,304	)
	Deferred Tax Assets	$	1,365,569		$	1,456,607
Schedule of income tax expense	'
		Three Months Ended
		February 28,			February 28,
		2014			2013
	Current:
	Federal	$	6,403		$	-
	States		7,726			11,882
			14,129			11,882
	Deferred:
	Federal		71,920			-
	States		19,118			-
			91,038			-
	Provision for income taxes	$	105,167		$	11,882
Schedule of difference between expected income tax rate using statutory federal tax rate and company's effective rate	'
		Three Months ended
		February 28,			February 28,
		2014			2013
	U.S Federal Income tax statutory rate		34	%		34	%
	Valuation allowance		-3	%		-39	%
	State income taxes		5	%		5	%
	Other		-			4%
	Effective tax rate		36	%		4	%

Rental_Commitments_Tables

Rental Commitments (Tables)	3 Months Ended
	Feb. 28, 2014
Operating Leases Of Lessor Disclosure [Abstract]	'
Schedule of future minimum rental commitments	'
	Twelve Months Ended
	February 28,
	2015	$	217,935
	2016	$	187,116
	2017	$	175,174
	2018	$	176,908
	2019	$	180,446
	2020 & thereafter	$	292,663
		$	1,230,242

Export_Sales_Tables

Export Sales (Tables)	3 Months Ended
	Feb. 28, 2014
Segment Reporting [Abstract]	'
Schedule of export sales	'
		Three Months Ended
		February 28,		February 28,
		2014		2013
	Canada		591,433		498,205
	China		1,165,097		1,015,929
	Other Asian Countries		218,314		160,133
	South America		134,116		-
	Europe		223,018		253,528

Organization_Description_of_Co1

Organization, Description of Company's Business and Basis of Presentation (Detail Textuals)	1 Months Ended
	31-May-02	Feb. 28, 2014	Nov. 30, 2013	Aug. 31, 2010
	Shareholder
Business Description and Basis Of Presentation [Abstract]	'	'	'	'
Minimum number of shareholders to hold equity	2	'	'	'
Number of shares outstanding - held by surge	999	'	'	'
Number of shares outstanding - held by officers of surge	1	'	'	'
Ownership rights transferred to parent company	1	'	'	'
Common stock, shares authorized	'	75,000,000	75,000,000	75,000,000

Summary_of_Significant_Account3

Summary of Significant Accounting Policies (Details)	3 Months Ended
	Feb. 28, 2014
Furniture, fixtures and equipment	'
Property, Plant and Equipment [Line Items]	'
Property, plant and equipment, estimated useful lives	'5 - 7 years
Computer equipment	'
Property, Plant and Equipment [Line Items]	'
Property, plant and equipment, estimated useful lives	'5 years
Leasehold Improvements	'
Property, Plant and Equipment [Line Items]	'
Property, plant and equipment, estimated useful lives	'Estimated useful life or lease term, whichever is shorter

Summary_of_Significant_Account4

Summary of Significant Accounting Policies (Detail Textuals) (USD $)	3 Months Ended
	Feb. 28, 2014	Feb. 28, 2013	Nov. 30, 2013
Accounting Policies [Abstract]	'	'	'
Direct shipments revenue	$995,000	$493,000	'
Commission revenue	107,745	347,775	'
Revenues from distribution agreements	1,515,000	654,000	'
Inventory in transit from foreign suppliers	908,066	'	'
Reserve against slow moving and obsolete inventory	622,071	'	'
Amount of uninsured cash balances	3,321,089	'	2,713,584
Shipping costs	$1,926	$5,080	'
Potentially dilutive shares excluded from diluted weighted shares outstanding (in shares)	455,946	332,102	'

Fixed_Assets_Details

Fixed Assets (Details) (USD $)	Feb. 28, 2014	Nov. 30, 2013
Property, Plant and Equipment [Line Items]	'	'
Less-Accumulated Depreciation	($2,075,210)	($2,065,539)
Net Fixed Assets	73,211	75,275
Furniture and Fixtures	'	'
Property, Plant and Equipment [Line Items]	'	'
Fixed assets gross	322,586	322,586
Leasehold Improvements	'	'
Property, Plant and Equipment [Line Items]	'	'
Fixed assets gross	946,449	939,648
Computer Equipment	'	'
Property, Plant and Equipment [Line Items]	'	'
Fixed assets gross	$879,386	$878,580

Fixed_Assets_Detail_Textuals

Fixed Assets (Detail Textuals) (USD $)	3 Months Ended
	Feb. 28, 2014	Feb. 28, 2013
Property, Plant and Equipment [Abstract]	'	'
Depreciation expense	$9,671	$11,359

Accrued_Expenses_Details

Accrued Expenses (Details) (USD $)	Feb. 28, 2014	Nov. 30, 2013
Payables and Accruals [Abstract]	'	'
Commissions	$272,899	$290,745
Preferred Stock Dividends	194,632	188,707
Interest	102,399	102,399
Other accrued expenses	138,089	133,251
Accrued expenses, Total	$708,019	$715,102

Accrued_Expenses_Detail_Textua

Accrued Expenses (Detail Textuals) (USD $)	1 Months Ended
	Mar. 31, 2000
Payables and Accruals [Abstract]	'
Proceeds from of private placement	$7,000,000

Retirement_Plan_Detail_Textual

Retirement Plan (Detail Textuals) (USD $)	1 Months Ended	3 Months Ended
	Jun. 30, 1997	Feb. 28, 2014	Feb. 28, 2013	Nov. 30, 2013
Compensation and Retirement Disclosure [Abstract]	'	'	'	'
Number of completed age for qualification of retirement plan	'21 years	'	'	'
Number of completed years of service for qualification of retirement plan	'12 months	'	'	'
Description for retirement plan	'Company adopted a qualified 401(k) retirement plan for all full-time employees who are twenty-one years of age and have completed twelve months of service.	'	'	'
Total employee contributions	15.00%	'	'	'
Employer matching contribution percentage	20.00%	'	'	'
Employee deferral percentage	5.00%	'	'	'
Net assets for plan	'	'	'	$978,700
Pension expense	'	$8,129	$7,708	'

Shareholders_Equity_Details

Shareholders' Equity (Details) (2010 Incentive Stock Plan, Stock options, USD $)	3 Months Ended
	Feb. 28, 2014
2010 Incentive Stock Plan | Stock options	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]	'
Options outstanding at December 1, 2012	703,000
Options issued in the year ended November 30, 2013	175,000
Options exercised in the year ended November 30, 2013	'
Options cancelled in the year ended November 30,2013	'
Options outstanding at February 28, 2014	878,000
Options exercisable at February 28, 2014	878,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll Forward]	'
Options outstanding at December 1, 2012	$0.29
Options issued in the year ended November 30, 2013	$0.82
Options exercised in the year ended November 30, 2013	'
Options cancelled in the year ended November 30,2013	'
Options outstanding at February 28, 2014	$0.46
Options exercisable at February 28, 2014	$0.46

Shareholders_Equity_Details_Te

Shareholders' Equity (Details Textual) (USD $)

1 Months Ended

1 Months Ended

0 Months Ended

1 Months Ended

Apr. 30, 2002

Feb. 28, 2014

Nov. 30, 2013

Aug. 31, 2010

Feb. 29, 1996

Apr. 30, 2002

Feb. 28, 2014

Nov. 30, 2013

Feb. 28, 2014

Nov. 30, 2013

Mar. 14, 2011

Feb. 28, 2006

Apr. 30, 2002

Apr. 30, 2001

Nov. 30, 2000

Feb. 28, 2014

Dec. 31, 2013

Nov. 30, 2013

Common Stock

Non-Voting Redeemable Convertible Series A Preferred Stock ("Series A Preferred")

Non-Voting Redeemable Convertible Series A Preferred Stock ("Series A Preferred")

Voting Redeemable Convertible Series B Preferred Stock ("Series B Preferred")

Voting Redeemable Convertible Series B Preferred Stock ("Series B Preferred")

Non-Voting Redeemable Convertible Series C Preferred Stock ("Series C Preferred")

Non-Voting Redeemable Convertible Series C Preferred Stock ("Series C Preferred")

Non-Voting Redeemable Convertible Series C Preferred Stock ("Series C Preferred")

Non-Voting Redeemable Convertible Series C Preferred Stock ("Series C Preferred")

Non-Voting Redeemable Convertible Series C Preferred Stock ("Series C Preferred")

Non-Voting Redeemable Convertible Series C Preferred Stock ("Series C Preferred")

Non-Voting Redeemable Convertible Series C Preferred Stock ("Series C Preferred")

Non-Voting Redeemable Convertible Series C Preferred Stock ("Series C Preferred")

Class of Stock [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Preferred stock, shares authorized

'

5,000,000

5,000,000

5,000,000

1,000,000

'

260,000

260,000

200,000

200,000

'

'

'

'

'

100,000

'

100,000

Preferred stock, shares issued

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

23,700

'

23,700

Preferred stock, shares outstanding

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

23,700

'

23,700

Number of shares converted into common stock upon conversion

'

'

'

'

'

'

'

'

'

'

'

'

'

'

10

'

'

'

Cumulative dividend per share per annum

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$0.50

'

'

'

Preferred stock issued in payment of financial consulting services to investment banker and a shareholder

'

'

'

'

'

'

'

'

'

'

'

'

'

'

70,000

'

'

'

Stock repurchased and cancelled

'

'

'

'

'

252,000

'

'

'

'

'

'

19,300

8,000

'

'

'

'

Dividend payable

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$194,632

'

Amount paid for repurchase under standstill and non disparagement agreement

225,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of shares repurchased during the period

'

'

'

'

'

'

'

'

'

'

'

10,000

'

'

'

'

'

'

Accrued dividends

'

'

'

'

'

'

'

'

'

'

'

$50,000

'

'

'

'

'

'

Number of preferred stock returned for cancellation in exchange for shares of common stock

'

'

'

'

'

'

'

'

'

'

9,000

'

'

'

'

'

'

'

Number of common shares issued in exchange of preferred stock returned and cancelled

'

'

'

'

'

'

'

'

'

'

112,500

'

'

'

'

'

'

'

Shareholders_Equity_Details_Te1

Shareholders' Equity (Details Textual 1) (USD $)	3 Months Ended	12 Months Ended	1 Months Ended
	Feb. 28, 2014	Nov. 30, 2013	Nov. 30, 2013	Jul. 31, 2012	31-May-10	Feb. 25, 2011	Nov. 30, 2013	Nov. 30, 2013	Mar. 31, 2010
			Stock options	Stock options	Stock options	Stock options	Stock options	Stock options	2010 Incentive Stock Plan
			Non-officer director	Non-officer director	Non-officer director	Employees	Employee-director and non-employee directors	Employee-director	Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'	'	'	'	'
Number of common shares purchased for options granted	'	'	'	'	'	'	'	'	1,500,000
Number of options granted for common stock	'	'	25,000	50,000	25,000	85,000	25,000	50,000	'
Number of options granted for common stock, exercise price per share	'	'	$0.82	$0.51	$0.25	$1.15	'	$0.82	'
Vesting period	'	'	'	'	'	'3 years	'	'	'
Expiration period	'	'	'	'5 years	'	'10 years	'	'5 years	'
Fair values of stock options assumption method used	'	'	'	'Black-Scholes option pricing model	'	'Black-Scholes option pricing model	'	'Black-Scholes option pricing model	'
Expected volatility rate	'	'	'	35.00%	'	60.00%	'	18.00%	'
Average risk-free interest rate	'	'	'	0.67%	'	3.42%	'	1.36%	'
Expected dividend yield	'	'	'	'	'	'	'	'	'
Treasury note, maturity	'	'	'	'5 years	'	'10 years	'	'5 years	'
Initial expected life	'	'	'	'5 years	'	'10 years	'	'5 years	'
Weighted average grant date fair value	'	$0.82	'	'	'	'	'	'	'
Stock based compensation expenses	$5,811	'	'	'	'	'	'	'	'
Intrinsic value of the exercisable options	367,250	'	'	'	'	'	'	'	'
Weighted average remaining life	'2 years 5 months 19 days	'	'	'	'	'	'	'	'
Unrecognized compensation cost	$0	'	'	'	'	'	'	'	'

Shareholders_Equity_Details_Te2

Shareholders' Equity (Details Textual 2) (USD $)	1 Months Ended
	Nov. 30, 2002
Stockholders Equity Note [Abstract]	'
Number of shares authorized to repurchase (in shares)	1,000,000
Price per share, minimum (in dollars per share)	$0.04
Price per share, maximum (in dollars per share)	$0.05

Shareholders_Equity_Details_Te3

Shareholders' Equity (Details Textual 3) (Non-officer director, USD $)	1 Months Ended	12 Months Ended	0 Months Ended		1 Months Ended				12 Months Ended
	31-May-10	Nov. 30, 2013	Apr. 01, 2012	Apr. 01, 2012	Nov. 30, 2013	Jul. 31, 2012	31-May-12	31-May-10	Nov. 30, 2013
			Minimum	Maximum	Stock options	Stock options	Stock options	Stock options	Chairman
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'	'	'	'	'
Number of common stock issued for services	12,000	'	'	'	'	'	'	'	'
Number of common stock issued for services, closing price per share	$0.18	'	'	'	'	'	'	'	'
Officers' compensation per month	'	$2,500	$200	$2,000	'	'	'	'	$3,500
Number of options granted for common stock	'	'	'	'	25,000	50,000	'	25,000	'
Number of options granted for common stock, exercise price per share	'	'	'	'	$0.82	$0.51	'	$0.25	'
Options exercised	'	'	'	'	'	'	25,000	'	'
Options exercised for purchase of common stock, value	'	'	'	'	'	'	$6,250	'	'

Income_Taxes_Details

Income Taxes (Details) (USD $)	Feb. 28, 2014	Nov. 30, 2013
Deferred Tax Assets	'	'
Net operating loss	$4,443,885	$4,513,780
Allowance for bad debts	27,335	19,337
Inventory	246,580	233,793
Deferred Rent	14,846	14,320
Depreciation	172,412	180,681
Total deferred tax assets	4,905,058	4,961,911
Valuation allowance	-3,539,489	-3,505,304
Deferred Tax Assets	$1,365,569	$1,456,607

Income_Taxes_Details_1

Income Taxes (Details 1) (USD $)	3 Months Ended
	Feb. 28, 2014	Feb. 28, 2013
Current:	'	'
Federal	$6,403	'
States	7,726	11,882
Current, total	14,129	11,882
Deferred:	'	'
Federal	71,920	'
States	19,118	'
Deferred, total	91,038	'
Provision for income taxes	$105,167	$11,882

Income_Taxes_Details_2

Income Taxes (Details 2)	3 Months Ended
	Feb. 28, 2014	Feb. 28, 2013
Income Tax Disclosure [Abstract]	'	'
U.S Federal Income tax statutory rate	34.00%	34.00%
Valuation allowance	-3.00%	-39.00%
State income taxes	5.00%	5.00%
Other	'	4.00%
Effective tax rate	36.00%	4.00%

Income_Taxes_Detail_Textuals

Income Taxes (Detail Textuals) (USD $)	3 Months Ended
	Feb. 28, 2014
Income Tax Disclosure [Abstract]	'
Increase in valuation allowance for deferred tax asset	$34,200
Net operating loss carryforwards	$11,000,000

Rental_Commitments_Details

Rental Commitments (Details) (USD $)	Feb. 28, 2014
Operating Leases Of Lessor Disclosure [Abstract]	'
2015	$217,935
2016	187,116
2017	175,174
2018	176,908
2019	180,446
2020 & thereafter	292,663
Future minimum rental commitments	$1,230,242

Rental_Commitments_Detail_Text

Rental Commitments (Detail Textuals) (USD $)	3 Months Ended				12 Months Ended	1 Months Ended
	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014	Feb. 28, 2013	Nov. 30, 2013	31-May-13
			Related Company	Related Company	Related Company	Related Company
						Hong Kong
Operating Leased Assets [Line Items]	'	'	'	'	'	'
Annual minimum rental payments	'	'	'	'	$163,000	$51,200
Percentage of increase in rental payment	'	'	'	'	3.00%	'
Term of lease	'	'	'	'	'	'2 years
Net rental expense	$78,459	$82,384	$64,337	$74,490	'	'

Employment_and_Other_Agreement1

Employment and Other Agreements (Detail Textuals) (USD $)	3 Months Ended
	Feb. 28, 2014
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]	'
Issued and outstanding stock, percentage	25.00%
Officer	'
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]	'
Additional period of employment agreements	'1 year
Number of officers involved in employment agreements	2
Base salary of each officer	225,000
Total accrued bonuses for two officers	50,000
Multiples of annual compensation	2.99
Nominal value of common stock	9.50%
Period officer prohibited involving in competitive activities during employment	'one year following termination

Major_Customers_Detail_Textual

Major Customers (Detail Textuals) (Customer concentration risk)	3 Months Ended
	Feb. 28, 2014	Feb. 28, 2013
	Customer	Customer
Sales revenue | Customer one	'	'
Concentration Risk [Line Items]	'	'
Percentage of concentration	14.00%	11.00%
Number of customers	2	1
Sales revenue | Customers two	'	'
Concentration Risk [Line Items]	'	'
Percentage of concentration	10.00%	'
Number of customers	2	'
Accounts receivable | Customer one	'	'
Concentration Risk [Line Items]	'	'
Percentage of concentration	11.00%	13.00%
Number of customers	1	1

Major_Suppliers_Detail_Textual

Major Suppliers (Detail Textuals) (Supplier concentration risk, Total Inventory Purchased, Foreign supplier)	3 Months Ended
	Feb. 28, 2014	Feb. 28, 2013
	Supplier	Supplier
Supplier concentration risk | Total Inventory Purchased | Foreign supplier	'	'
Concentration Risk [Line Items]	'	'
Percentage of concentration	42.00%	47.00%
Number of supplier	1	1

Major_Suppliers_Detail_Textual1

Major Suppliers (Detail Textuals 1) (Supplier concentration risk, Total Inventory Purchased)	3 Months Ended
	Feb. 28, 2014
Taiwan	'
Concentration Risk [Line Items]	'
Portion of overseas products	52.00%
Hong Kong	'
Concentration Risk [Line Items]	'
Portion of overseas products	10.00%
Elsewhere in Asia	'
Concentration Risk [Line Items]	'
Portion of overseas products	35.00%
Overseas outside of Asia	'
Concentration Risk [Line Items]	'
Portion of overseas products	'less than 1

Export_Sales_Details

Export Sales (Details) (USD $)	3 Months Ended
	Feb. 28, 2014	Feb. 28, 2013
Canada	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'
Export sales	$591,433	$498,205
China	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'
Export sales	1,165,097	1,015,929
Other Asian Countries	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'
Export sales	218,314	160,133
South America	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'
Export sales	134,116	'
Europe	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'
Export sales	$223,018	$253,528

Line_of_Credit_Detail_Textuals

Line of Credit (Detail Textuals) (Line of credit, USD $)	1 Months Ended
	Jun. 30, 2011
Line of credit	'
Line of Credit Facility [Line Items]	'
Maximum borrowing capacity	$1,000,000
Line of credit facility, description of variable rate basis	'LIBOR rate
Rate of interest	2.56%

Subsequent_event_Details

Subsequent event (Details) (Subsequent Event [Member], USD $)	1 Months Ended
	Apr. 30, 2014
	Officers
Subsequent Event [Member]	'
Subsequent Event [Line Items]	'
Granted options acquire total	108,438
Common stock at an exercise price	$0.80
Options vest, Description	'These options vest immediately and expire in five years.
Number of officers	2