Reliv' International (RELV) 10-Q 14 Nov 18 2018 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2018	Nov. 06, 2018
Document Information [Line Items]
Entity Registrant Name	RELIV INTERNATIONAL INC
Entity Central Index Key	768,710
Trading Symbol	relv
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Common Stock, Shares Outstanding (in shares)		1,845,160
Document Type	10-Q
Document Period End Date	Sep. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Amendment Flag	false

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 2,372,837	$ 3,272,788
Accounts receivable, less allowances of $25,000 in 2018 and $26,300 in 2017	326,572	29,760
Accounts and note due from employees and distributors	140,562	138,497
Inventories
Finished goods	2,263,325	2,762,249
Raw materials	2,092,336	1,653,466
Sales aids and promotional materials	122,126	139,770
Total inventories	4,477,787	4,555,485
Refundable income taxes	23,179	26,552
Prepaid expenses and other current assets	573,918	372,602
Total current assets	7,914,855	8,395,684
Other assets	400,493	337,190
Cash surrender value of life insurance		3,086,522
Note receivable due from distributor	1,313,526	1,405,113
Intangible assets, net	2,004,759	2,174,248
Property, plant and equipment:
Land and land improvements	905,190	905,190
Building	9,945,344	9,950,190
Machinery & equipment	4,790,063	4,755,727
Office equipment	1,159,362	1,183,115
Computer equipment & software	2,243,587	2,261,038
	19,043,546	19,055,260
Less: Accumulated depreciation	13,710,855	13,378,021
Net property, plant and equipment	5,332,691	5,677,239
Total assets	16,966,324	21,075,996
Accounts payable and accrued expenses:
Trade accounts payable and other accrued expenses	2,434,298	1,667,495
Distributors' commissions payable	975,083	1,115,649
Sales taxes payable	129,542	154,958
Deferred revenue	345,929
Payroll and payroll taxes payable	348,706	261,916
Total accounts payable and accrued expenses	4,233,558	3,200,018
Income taxes payable	6,131	12,616
Revolving line of credit		500,000
Current portion of long-term debt		2,545,421
Total current liabilities	4,239,689	6,258,055
Noncurrent liabilities:
Other noncurrent liabilities	518,180	453,354
Total noncurrent liabilities	518,180	453,354
Stockholders' equity:
Preferred stock, par value $.001 per share; 500,000 shares authorized; -0- shares issued and outstanding in 2018 and 2017	0	0
Common stock, par value $.001 per share; 5,000,000 authorized; 2,110,013 shares issued and 1,845,160 shares outstanding as of 9/30/2018; 2,110,013 shares issued and 1,845,160 shares outstanding as of 12/31/2017	2,110	2,110
Additional paid-in capital	30,621,523	30,598,920
Accumulated deficit	(12,166,358)	(10,040,229)
Accumulated other comprehensive loss:
Foreign currency translation adjustment	(910,260)	(857,654)
Treasury stock	(5,338,560)	(5,338,560)
Total stockholders' equity	12,208,455	14,364,587
Total liabilities and stockholders' equity	$ 16,966,324	$ 21,075,996

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Accounts receivable, allowances	$ 25,000	$ 26,300
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized (in shares)	500,000	500,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	5,000,000	5,000,000
Common stock, shares issued (in shares)	2,110,013	2,110,013
Common stock, shares outstanding (in shares)	1,845,160	1,845,160

Condensed Consolidated Statemen

Condensed Consolidated Statements of Net Loss and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Net sales	$ 8,337,045	$ 9,069,323	$ 26,800,025	$ 31,853,733
Costs and expenses:
Cost of products sold	2,383,942	1,949,670	7,089,958	7,113,647
Distributor royalties and commissions	2,639,863	3,199,596	8,858,965	11,252,922
Selling, general and administrative	3,845,304	4,253,675	12,546,840	13,811,814
Total costs and expenses	8,869,109	9,402,941	28,495,763	32,178,383
Loss from operations	(532,064)	(333,618)	(1,695,738)	(324,650)
Other income (expense):
Interest income	22,633	25,277	70,132	76,630
Interest expense	(16,408)	(27,183)	(93,195)	(79,472)
Other income (expense)	(8,462)	(4,579)	8,241	40,517
Loss before income taxes	(534,301)	(340,103)	(1,710,560)	(286,975)
Provision (benefit) for income taxes	8,000	(21,000)	48,000	28,000
Net loss	(542,301)	(319,103)	(1,758,560)	(314,975)
Other comprehensive income (loss):
Foreign currency translation adjustment	757	43,666	(52,606)	134,300
Comprehensive loss	$ (541,544)	$ (275,437)	$ (1,811,166)	$ (180,675)
Basic loss per share (in dollars per share)	$ (0.29)	$ (0.17)	$ (0.95)	$ (0.17)
Weighted average shares (in shares)	1,845,000	1,845,000	1,845,000	1,845,000
Diluted loss per share (in dollars per share)	$ (0.29)	$ (0.17)	$ (0.95)	$ (0.17)
Weighted average shares (in shares)	1,845,000	1,845,000	1,845,000	1,845,000
Product [Member]
Net sales	$ 7,817,526	$ 8,385,999	$ 25,129,503	$ 29,479,924
Shipping and Handling [Member]
Net sales	$ 519,519	$ 683,324	$ 1,670,522	$ 2,373,809

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Operating activities:
Net loss	$ (1,758,560)	$ (314,975)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	601,194	653,625
Stock-based compensation	22,604	25,332
Non-cash life insurance policy reduction / (accretion)	20,329	(90,406)
(Gain) loss on sale of property, plant and equipment	2,574	(8,906)
Deferred income taxes		(6,000)
Foreign currency transaction (gain) loss	8,983	(29,299)
(Increase) decrease in accounts receivable and accounts due from employees and distributors	(295,226)	98,634
(Increase) decrease in inventories	31,270	(313,382)
(Increase) decrease in refundable income taxes	3,373	49,500
(Increase) decrease in prepaid expenses and other current assets	(212,124)	(21,418)
(Increase) decrease in other assets	(63,302)	(30,196)
Increase (decrease) in income taxes payable	(5,711)	26,950
Increase (decrease) in accounts payable & accrued expenses and other noncurrent liabilities	794,727	(632,607)
Net cash used in operating activities	(849,869)	(593,148)
Investing activities:
Purchase of property, plant and equipment	(96,700)	(430,083)
Proceeds from the sale of property, plant and equipment	5,270	13,001
Proceeds from redemption of life insurance policy	3,066,193
Payments received on distributor note receivable	86,266	81,254
Net cash provided by (used in) investing activities	3,061,029	(335,828)
Financing activities:
Principal payments on long-term borrowings	(3,045,421)	(282,496)
Net cash used in financing activities	(3,045,421)	(282,496)
Effect of exchange rate changes on cash and cash equivalents	(65,690)	70,066
Increase (decrease) in cash and cash equivalents	(899,951)	(1,141,406)
Cash and cash equivalents at beginning of period	3,272,788	3,606,817
Cash and cash equivalents at end of period	$ 2,372,837	$ 2,465,411

Note 1 - Accounting Policies

Note 1 - Accounting Policies	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Significant Accounting Policies [Text Block]	1. Basis of Presentation The accompanying unaudited condensed consolidated financial statements and notes thereto have been prepared in accordance with the instructions to Form 10 not may not may 10 December 31, 2017, March 29, 2018 Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates. New Accounting Pronouncements – Not In February 2016, No. 2016 02, Leases (Topic 842 twelve No. 2016 02, No. 2018 11, Leases (Topic 842 : Targeted Improvements No. 2016 02. No. 2018 11 As required, the Company will adopt ASU 2016 02 January 1, 2019. not New Accounting Pronouncements – Adopted January 1, 2018 On January 1, 2018, No. 2014 09, Revenue from Contracts with Customers not $367,568 zero In accordance with the new revenue standard requirements, the disclosure of the impact of adoption to the Company’s financial position and results from operations are as follows: Balance at Adjustments Balance at December 31 Due to January 1 2017 ASU 2014-09 2018 Liabilities and stockholders' equity Accumulated deficit $ (10,040,229 ) $ (367,568 ) $ (10,407,797 ) Deferred revenue - 367,568 367,568 Three Months Ended September 30, 2018 Without Effect of Adoption of Change As Reported ASU 2014-09 Higher/(Lower) Operating results Net sales $ 8,337,045 $ 8,327,054 $ 9,991 Net income (loss) (542,301 ) (552,292 ) 9,991 Nine Months Ended September 30, 2018 Without Effect of Adoption of Change As Reported ASU 2014-09 Higher/(Lower) Operating results Net sales $ 26,800,025 $ 26,779,055 $ 20,970 Net income (loss) (1,758,560 ) (1,779,530 ) 20,970 The new revenue standard defines a five twelve December 31, 2017, $367,568. Prior to adoption of the new revenue standard, the Company’s primary source of revenue has been from the sale of nutritional products to the Company’s independent distributors whereby revenue is recognized when product is shipped and risk of loss has passed to the customer; and the Company’s nutritional product revenue recognition policy does not The Company does not Description of Products and Services by Region and Category The Company operates in one six Three months ended Nine months ended September 30 September 30 2018 2017 2018 2017 Net sales to external customers United States $ 6,498,778 $ 7,082,540 $ 20,505,226 $ 24,791,337 Australia/New Zealand 155,663 224,419 565,126 710,877 Canada 153,189 199,877 556,866 681,265 Mexico 127,859 105,021 347,641 351,559 Europe (1) 807,097 890,783 3,002,528 3,398,941 Asia (2) 594,459 566,683 1,822,638 1,919,754 Total net sales $ 8,337,045 $ 9,069,323 $ 26,800,025 $ 31,853,733 ( 1 Europe consists of United Kingdom, Ireland, France, Germany, Austria, and the Netherlands. ( 2 Asia consists of Philippines, Malaysia, Singapore, and Indonesia. The Company classifies its sales into two Three months ended Nine months ended September 30 September 30 2018 2017 2018 2017 Net sales by product category Nutritional and dietary supplements $ 7,514,349 $ 8,032,308 $ 24,190,379 $ 28,369,246 Sales aids and other 303,177 353,691 939,124 1,110,678 Handling & freight income 519,519 683,324 1,670,522 2,373,809 Total net sales $ 8,337,045 $ 9,069,323 $ 26,800,025 $ 31,853,733

Note 2 - Basic and Diluted Loss

Note 2 - Basic and Diluted Loss Per Share	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Earnings Per Share [Text Block]	2. Basic loss per common share is computed using the weighted average number of common shares outstanding during the period. Diluted loss per common share is computed using the weighted average number of common shares and potential dilutive common shares that were outstanding during the period. Potential dilutive common shares consist of outstanding stock options, outstanding stock warrants, and convertible preferred stock. The following table sets forth the computation of basic and diluted loss per share: Three months ended Nine months ended September 30 September 30 2018 2017 2018 2017 Numerator: Net loss $ (542,301 ) $ (319,103 ) $ (1,758,560 ) $ (314,975 ) Denominator: Denominator for basic loss per share – weighted average shares 1,845,000 1,845,000 1,845,000 1,845,000 Dilutive effect of employee stock options and other warrants - - - - Denominator for diluted loss per share – adjusted weighted average shares 1,845,000 1,845,000 1,845,000 1,845,000 Basic loss per share $ (0.29 ) $ (0.17 ) $ (0.95 ) $ (0.17 ) Diluted loss per share $ (0.29 ) $ (0.17 ) $ (0.95 ) $ (0.17 ) Options and warrants to purchase 120,242 three nine September 30, 2018, not 146,715 three nine September 30, 2017, not

Note 3 - Fair Value of Financia

Note 3 - Fair Value of Financial Instruments	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Fair Value Disclosures [Text Block]	3. Fair Value of Financial Instruments Fair value can be measured using valuation techniques such as the market approach (comparable market prices), the income approach (present value of future income or cash flow), and the cost approach (cost to replace the service capacity of an asset or replacement cost). Accounting standards utilize a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three Level 1: Level 2: not Level 3: The carrying amount and fair value of financial instruments were approximately as follows: Carrying Fair Description Amount Value Level 1 Level 2 Level 3 September 30, 2018 Long-term debt $ - $ - - $ - - Note receivable 1,434,739 1,536,000 - 1,536,000 - Marketable securities 400,000 400,000 $ 400,000 - - December 31, 2017 Long-term debt $ 3,045,421 $ 3,045,421 - $ 3,045,421 - Note receivable 1,521,005 1,684,000 - 1,684,000 - Marketable securities 330,000 330,000 $ 330,000 - - Long-term debt thirty Note receivable fifteen Marketable securities The carrying value of other financial instruments, including cash, accounts receivable and accounts payable, and accrued liabilities approximate fair value due to their short maturities or variable-rate nature of the respective balances.

Note 4 - Debt

Note 4 - Debt	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Debt Disclosure [Text Block]	4. September 30 June 30 December 31 2018 2018 2017 Term loan $ - $ 2,355,861 $ 2,545,421 Revolving line of credit - 500,000 500,000 - 2,855,861 3,045,421 Less current portion - 2,855,861 3,045,421 Total long-term debt $ - $ - $ - At June 30, 2018, July 2018, $3.07 $2.86 July 2018 Effective with a September 11, 2018 $2.0 $750,000. April 29, 2019 30 2.25%. September 30, 2018, no Borrowings under the lending agreement continue to be secured by all tangible and intangible assets of the Company and by a mortgage on the real estate of the Company's headquarters.

Note 5 - Income Taxes

Note 5 - Income Taxes	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Income Tax Disclosure [Text Block]	5. During 2016 2017, not 2016 2017 not In prior years, the Company recorded a valuation allowance on all of its domestic and foreign deferred tax assets. The effective income tax rate was ( 2.8 9.8 nine September 30, 2018 2017, nine September 30, 2018 2017, one The United States Tax Cuts and Jobs Act (TCJA) was enacted in December 2017, 21% January 1, 2018, 21% Securities and Exchange Commission (“SEC”) issued Staff Accounting Bulletin (“SAB”) 118 118, One of the Company’s foreign subsidiaries is presently under local country audit for alleged deficiencies (totaling approximately $800,000 20% 2004 2006. not 2011, $173,000 As of December 31, 2017, $181,000 2018. May 2018, one not

Note 6 - Restructuring Activiti

Note 6 - Restructuring Activities	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Restructuring and Related Activities Disclosure [Text Block]	6 . Restructuring Activities In April 2018, June 30, 2018 $77,000, second June 30, 2018. At September 30, 2018, $11,000. 2018.

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The accompanying unaudited condensed consolidated financial statements and notes thereto have been prepared in accordance with the instructions to Form 10 not may not may 10 December 31, 2017, March 29, 2018
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.
New Accounting Pronouncements, Policy [Policy Text Block]	New Accounting Pronouncements – Not In February 2016, No. 2016 02, Leases (Topic 842 twelve No. 2016 02, No. 2018 11, Leases (Topic 842 : Targeted Improvements No. 2016 02. No. 2018 11 As required, the Company will adopt ASU 2016 02 January 1, 2019. not New Accounting Pronouncements – Adopted January 1, 2018 On January 1, 2018, No. 2014 09, Revenue from Contracts with Customers not $367,568 zero In accordance with the new revenue standard requirements, the disclosure of the impact of adoption to the Company’s financial position and results from operations are as follows: Balance at Adjustments Balance at December 31 Due to January 1 2017 ASU 2014-09 2018 Liabilities and stockholders' equity Accumulated deficit $ (10,040,229 ) $ (367,568 ) $ (10,407,797 ) Deferred revenue - 367,568 367,568 Three Months Ended September 30, 2018 Without Effect of Adoption of Change As Reported ASU 2014-09 Higher/(Lower) Operating results Net sales $ 8,337,045 $ 8,327,054 $ 9,991 Net income (loss) (542,301 ) (552,292 ) 9,991 Nine Months Ended September 30, 2018 Without Effect of Adoption of Change As Reported ASU 2014-09 Higher/(Lower) Operating results Net sales $ 26,800,025 $ 26,779,055 $ 20,970 Net income (loss) (1,758,560 ) (1,779,530 ) 20,970 The new revenue standard defines a five twelve December 31, 2017, $367,568. Prior to adoption of the new revenue standard, the Company’s primary source of revenue has been from the sale of nutritional products to the Company’s independent distributors whereby revenue is recognized when product is shipped and risk of loss has passed to the customer; and the Company’s nutritional product revenue recognition policy does not The Company does not Description of Products and Services by Region and Category The Company operates in one six Three months ended Nine months ended September 30 September 30 2018 2017 2018 2017 Net sales to external customers United States $ 6,498,778 $ 7,082,540 $ 20,505,226 $ 24,791,337 Australia/New Zealand 155,663 224,419 565,126 710,877 Canada 153,189 199,877 556,866 681,265 Mexico 127,859 105,021 347,641 351,559 Europe (1) 807,097 890,783 3,002,528 3,398,941 Asia (2) 594,459 566,683 1,822,638 1,919,754 Total net sales $ 8,337,045 $ 9,069,323 $ 26,800,025 $ 31,853,733 ( 1 Europe consists of United Kingdom, Ireland, France, Germany, Austria, and the Netherlands. ( 2 Asia consists of Philippines, Malaysia, Singapore, and Indonesia. The Company classifies its sales into two Three months ended Nine months ended September 30 September 30 2018 2017 2018 2017 Net sales by product category Nutritional and dietary supplements $ 7,514,349 $ 8,032,308 $ 24,190,379 $ 28,369,246 Sales aids and other 303,177 353,691 939,124 1,110,678 Handling & freight income 519,519 683,324 1,670,522 2,373,809 Total net sales $ 8,337,045 $ 9,069,323 $ 26,800,025 $ 31,853,733

Note 1 - Accounting Policies (T

Note 1 - Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2018
Notes Tables
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]	Balance at Adjustments Balance at December 31 Due to January 1 2017 ASU 2014-09 2018 Liabilities and stockholders' equity Accumulated deficit $ (10,040,229 ) $ (367,568 ) $ (10,407,797 ) Deferred revenue - 367,568 367,568 Three Months Ended September 30, 2018 Without Effect of Adoption of Change As Reported ASU 2014-09 Higher/(Lower) Operating results Net sales $ 8,337,045 $ 8,327,054 $ 9,991 Net income (loss) (542,301 ) (552,292 ) 9,991 Nine Months Ended September 30, 2018 Without Effect of Adoption of Change As Reported ASU 2014-09 Higher/(Lower) Operating results Net sales $ 26,800,025 $ 26,779,055 $ 20,970 Net income (loss) (1,758,560 ) (1,779,530 ) 20,970
Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]	Three months ended Nine months ended September 30 September 30 2018 2017 2018 2017 Net sales to external customers United States $ 6,498,778 $ 7,082,540 $ 20,505,226 $ 24,791,337 Australia/New Zealand 155,663 224,419 565,126 710,877 Canada 153,189 199,877 556,866 681,265 Mexico 127,859 105,021 347,641 351,559 Europe (1) 807,097 890,783 3,002,528 3,398,941 Asia (2) 594,459 566,683 1,822,638 1,919,754 Total net sales $ 8,337,045 $ 9,069,323 $ 26,800,025 $ 31,853,733
Schedule of Segment Reporting Information by Product [Table Text Block]	Three months ended Nine months ended September 30 September 30 2018 2017 2018 2017 Net sales by product category Nutritional and dietary supplements $ 7,514,349 $ 8,032,308 $ 24,190,379 $ 28,369,246 Sales aids and other 303,177 353,691 939,124 1,110,678 Handling & freight income 519,519 683,324 1,670,522 2,373,809 Total net sales $ 8,337,045 $ 9,069,323 $ 26,800,025 $ 31,853,733

Note 2 - Basic and Diluted Lo_2

Note 2 - Basic and Diluted Loss Per Share (Tables)	9 Months Ended
	Sep. 30, 2018
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three months ended Nine months ended September 30 September 30 2018 2017 2018 2017 Numerator: Net loss $ (542,301 ) $ (319,103 ) $ (1,758,560 ) $ (314,975 ) Denominator: Denominator for basic loss per share – weighted average shares 1,845,000 1,845,000 1,845,000 1,845,000 Dilutive effect of employee stock options and other warrants - - - - Denominator for diluted loss per share – adjusted weighted average shares 1,845,000 1,845,000 1,845,000 1,845,000 Basic loss per share $ (0.29 ) $ (0.17 ) $ (0.95 ) $ (0.17 ) Diluted loss per share $ (0.29 ) $ (0.17 ) $ (0.95 ) $ (0.17 )

Note 3 - Fair Value of Financ_2

Note 3 - Fair Value of Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2018
Notes Tables
Fair Value, by Balance Sheet Grouping [Table Text Block]	Carrying Fair Description Amount Value Level 1 Level 2 Level 3 September 30, 2018 Long-term debt $ - $ - - $ - - Note receivable 1,434,739 1,536,000 - 1,536,000 - Marketable securities 400,000 400,000 $ 400,000 - - December 31, 2017 Long-term debt $ 3,045,421 $ 3,045,421 - $ 3,045,421 - Note receivable 1,521,005 1,684,000 - 1,684,000 - Marketable securities 330,000 330,000 $ 330,000 - -

Note 4 - Debt (Tables)

Note 4 - Debt (Tables)	9 Months Ended
	Sep. 30, 2018
Notes Tables
Schedule of Debt [Table Text Block]	September 30 June 30 December 31 2018 2018 2017 Term loan $ - $ 2,355,861 $ 2,545,421 Revolving line of credit - 500,000 500,000 - 2,855,861 3,045,421 Less current portion - 2,855,861 3,045,421 Total long-term debt $ - $ - $ -

Note 1 - Accounting Policies (D

Note 1 - Accounting Policies (Details Textual)	9 Months Ended
	Sep. 30, 2018	Jan. 01, 2018USD ($)
Contract with Customer, Liability, Total		$ 367,568
Number of Reportable Segments	1
Number of Operating Segments	6
Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncement or Change in Accounting Principle, Cumulative Effect of Change on Equity or Net Assets		$ (367,568)

Note 1 - Accounting Policies -

Note 1 - Accounting Policies - Adoption of ASU No. 2014-09, Financial Position Impact (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Jan. 01, 2018	Dec. 31, 2017
Accumulated deficit	$ (12,166,358)		$ (12,166,358)		$ (10,407,797)	$ (10,040,229)
Deferred revenue	345,929		345,929		367,568
Net sales to external customers	8,337,045	$ 9,069,323	26,800,025	$ 31,853,733
Net income (loss)	(542,301)	$ (319,103)	(1,758,560)	$ (314,975)
Calculated under Revenue Guidance in Effect before Topic 606 [Member]
Net sales to external customers	8,327,054		26,779,055
Net income (loss)	(552,292)		(1,779,530)
Difference between Revenue Guidance in Effect before and after Topic 606 [Member]
Net sales to external customers	9,991		20,970
Net income (loss)	$ 9,991		$ 20,970
Accounting Standards Update 2014-09 [Member]
Accumulated deficit					(367,568)
Deferred revenue					$ 367,568

Note 1 - Accounting Policies _2

Note 1 - Accounting Policies - Summary of Geographic Area Data (Details) - USD ($)		3 Months Ended		9 Months Ended
		Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Net sales to external customers
Net sales to external customers		$ 8,337,045	$ 9,069,323	$ 26,800,025	$ 31,853,733
UNITED STATES
Net sales to external customers
Net sales to external customers		6,498,778	7,082,540	20,505,226	24,791,337
Australia, New Zealand [Member]
Net sales to external customers
Net sales to external customers		155,663	224,419	565,126	710,877
CANADA
Net sales to external customers
Net sales to external customers		153,189	199,877	556,866	681,265
MEXICO
Net sales to external customers
Net sales to external customers		127,859	105,021	347,641	351,559
Europe [Member]
Net sales to external customers
Net sales to external customers	[1]	807,097	890,783	3,002,528	3,398,941
Asia [Member]
Net sales to external customers
Net sales to external customers	[2]	$ 594,459	$ 566,683	$ 1,822,638	$ 1,919,754
[1]	Europe consists of United Kingdom, Ireland, France, Germany, Austria, and the Netherlands.
[2]	Asia consists of Philippines, Malaysia, Singapore, and Indonesia.

Note 1 - Accounting Policies _3

Note 1 - Accounting Policies - Net Sales by Product Category (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Net sales to external customers	$ 8,337,045	$ 9,069,323	$ 26,800,025	$ 31,853,733
Nutritional and Dietary Supplements [Member]
Net sales to external customers	7,514,349	8,032,308	24,190,379	28,369,246
Sales Aids and Other [Member]
Net sales to external customers	303,177	353,691	939,124	1,110,678
Handling and Freight Income [Member]
Net sales to external customers	$ 519,519	$ 683,324	$ 1,670,522	$ 2,373,809

Note 2 - Basic and Diluted Lo_3

Note 2 - Basic and Diluted Loss Per Share (Details Textual) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	120,242	146,715	120,242	146,715

Note 2 - Basic and Diluted Lo_4

Note 2 - Basic and Diluted Loss Per Share - Basic and Diluted Earnings (Loss) Per Share (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Net loss	$ (542,301)	$ (319,103)	$ (1,758,560)	$ (314,975)
Denominator for basic loss per share – weighted average shares (in shares)	1,845,000	1,845,000	1,845,000	1,845,000
Dilutive effect of employee stock options and other warrants (in shares)
Denominator for diluted loss per share – adjusted weighted average shares (in shares)	1,845,000	1,845,000	1,845,000	1,845,000
Basic loss per share (in dollars per share)	$ (0.29)	$ (0.17)	$ (0.95)	$ (0.17)
Diluted loss per share (in dollars per share)	$ (0.29)	$ (0.17)	$ (0.95)	$ (0.17)

Note 3 - Fair Value of Financ_3

Note 3 - Fair Value of Financial Instruments - Summary of Financial Instruments (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Reported Value Measurement [Member]
Long-term debt		$ 3,045,421
Note receivable	1,434,739	1,521,005
Marketable securities	400,000	330,000
Estimate of Fair Value Measurement [Member]
Long-term debt		3,045,421
Note receivable	1,536,000	1,684,000
Marketable securities	400,000	330,000
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Long-term debt
Note receivable
Marketable securities	400,000	330,000
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Long-term debt		3,045,421
Note receivable	1,536,000	1,684,000
Marketable securities
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Long-term debt
Note receivable
Marketable securities

Note 4 - Debt (Details Textual)

Note 4 - Debt (Details Textual) - USD ($)	Sep. 11, 2018	Jul. 31, 2018	Sep. 30, 2018	Sep. 30, 2017	Apr. 11, 2018	Dec. 31, 2017
Proceeds from Life Insurance Policy		$ 3,070,000	$ 3,066,193
Repayments of Debt		$ 2,860,000
Line of Credit, Current						$ 500,000
Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 750,000				$ 2,000,000
Line of Credit, Current			$ 0
Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	2.25%

Note 4 - Debt - Summary of Debt

Note 4 - Debt - Summary of Debt (Details) - USD ($)	Sep. 30, 2018	Jun. 30, 2018	Dec. 31, 2017
Long-term debt		$ 2,855,861	$ 3,045,421
Less current portion		2,855,861	3,045,421
Total long-term debt
Term Loan [Member]
Long-term debt		2,355,861	2,545,421
Line of Credit [Member]
Long-term debt		$ 500,000	$ 500,000

Note 5 - Income Taxes (Details

Note 5 - Income Taxes (Details Textual) - USD ($)	9 Months Ended		12 Months Ended	36 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2011	Dec. 31, 2006	Dec. 31, 2017
Effective Income Tax Rate Reconciliation, Percent, Total	(2.80%)	(9.80%)
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%
VAT and Withholding Taxes				$ 800,000
Interest Penalty Percentage				20.00%
Payments for Good Faith Deposits to Local Tax Authority Under Tax Agency's Adminstrative Judicial Resolution Process			$ 173,000
Reserve for Tax Deficiencies of Subsidiaries [Member]
Loss Contingency Accrual, Ending Balance					$ 181,000

Note 6 - Restructuring Activi_2

Note 6 - Restructuring Activities (Details Textual) - Closing of Reliv Indonesia Subsidiary [Member] - USD ($)	3 Months Ended
	Jun. 30, 2018	Sep. 30, 2018
Restructuring Charges, Total	$ 77,000
Restructuring Reserve, Ending Balance		$ 11,000