Royal Hawaiian Orchards (NNUTU) 10-Q 14 May 15 2015 Q1 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	3 Months Ended
	Mar. 31, 2015	14-May-15
Document and Entity Information [Abstract]
Entity Registrant Name	ROYAL HAWAIIAN ORCHARDS, L.P.
Document Type	10-Q
Current Fiscal Year End Date	-19
Entity Common Stock, Shares Outstanding		11,100,000
Amendment Flag	FALSE
Entity Central Index Key	792161
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Document Period End Date	31-Mar-15
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q1

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (Unaudited) (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Current assets
Cash and cash equivalents	$5,340	$786
Accounts receivable	1,388	1,821
Inventories	6,637	4,713
Other current assets	492	537
Total current assets	13,857	7,857
Land, orchards and equipment, net	42,153	42,318
Other non-current assets	522	412
Total assets	56,532	50,587
Current liabilities
Current portion of long-term debt	1,925	1,050
Line of credit	1,310
Accounts payable	1,187	1,015
Accrued payroll and benefits	853	1,001
Other current liabilities	356	164
Total current liabilities	5,631	3,230
Non-current pension benefits	580	580
Long-term debt	8,925	4,725
Deferred income tax liability	1,004	1,004
Total liabilities	16,140	9,539
Commitments and contingencies
Partners’ capital
General partner	81	81
Class A limited partners, no par or assigned value, 11,100 units authorized, issued and outstanding	40,495	41,153
Accumulated other comprehensive loss	-184	-186
Total partners’ capital	40,392	41,048
Total liabilities and partners’ capital	$56,532	$50,587

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Unaudited) (Parentheticals) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Class A limited partners, par or assigned value (in Dollars per share)	$0	$0
Class A limited partners, units authorized	11,100	11,100
Class A limited partners, units issued	11,100	11,100
Class A limited partners, units outstanding	11,100	11,100

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 31, 2015		Mar. 31, 2014
Revenues	$3,468	[1]	$3,536	[1]
Cost of revenues
Cost of orchards revenue	1,996		1,444
Cost of branded product sales	624		1,288
Total cost of revenues	2,620		2,732
Gross profit	848		804
General and administrative expenses	610		580
Selling expenses	466		342
Operating Income (Loss)	-228		-118
Interest expense	-109		-166
Other (expense) income	-276		79
Loss on disposition of property and equipment			-13
Loss before income taxes	-613		-218
Income tax expense	45		35
Net loss	-658		-253
Other comprehensive income, net of tax
Amortization of prior service cost	2		2
Subtotal defined benefit pension plan	2		2
Other comprehensive income, net of tax	2		2
Comprehensive loss	-656		-251
Net loss per Class A Unit (in Dollars per share)	($0.06)		($0.03)
Weighted average Class A Units outstanding (in Shares)	11,100		9,660
Orchards [Member]
Revenues	2,877	[1]	1,923	[1]
Cost of revenues
Operating Income (Loss)	429		115
Branded Products [Member]
Revenues	591	[1],[2]	1,613	[1],[2]
Cost of revenues
Operating Income (Loss)	($657)		($233)
[1]	All revenues are from sources within the United States of America, Canada and Asia.
[2]	Branded products revenue is reported net of slotting fees, trade discounts and promotional allowances.

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Partners’ Capital (Unaudited) (USD $)	AOCI Attributable to Parent [Member]	General Partner [Member]	Limited Partner [Member]	Total
In Thousands, unless otherwise specified
Partners’ capital at beginning of period at Dec. 31, 2013	$37	$81	$38,466	$38,584
Allocation of net loss:
Allocation of net loss			-253	-253
Units issued for cash:
Units issued for cash			8,880	8,880
Accumulated other comprehensive income:
Change in pension and severance obligations				2
Partners’ capital at end of period at Mar. 31, 2014	39	81	47,093	47,213
Partners’ capital at beginning of period at Dec. 31, 2014	-186	81	41,153	41,048
Allocation of net loss:
Allocation of net loss			-658	-658
Accumulated other comprehensive income:
Change in pension and severance obligations				2
Partners’ capital at end of period at Mar. 31, 2015	($184)	$81	$40,495	$40,392

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Partners’ Capital (Unaudited) (Parentheticals) (Limited Partner [Member], USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015
Limited Partner [Member]
Class A limited partner units, units	3,600
Class A limited partner units, fees	$300

Condensed_Consolidated_Stateme3

Condensed Consolidated Statements of Cash Flows (Unaudited) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Cash flows from operating activities:
Cash received from goods and services	$3,958	$5,343
Cash paid to suppliers and employees	-5,138	-4,612
Interest paid	-66	-83
Taxes paid	-1
Net cash provided by operating activities	-1,247	648
Cash flows from investing activities:
Purchase of property and equipment	-434	-644
Net cash used in investing activities	-434	-644
Cash flows from financing activities:
Debt issuance costs	-150
Proceeds from long-term debt	5,250
Proceeds from rights offering		9,180
Payment of rights offering fees		-110
Proceeds from drawings on line of credit	2,810	2,100
Repayment of line of credit	-1,500	-8,000
Repayment on long-term debt	-175	-175
Net cash provided by financing activities	6,235	2,995
Net increase in cash and cash equivalents	4,554	2,999
Cash and cash equivalents at beginning of period	786	205
Cash and cash equivalents at end of period	5,340	3,204
Reconciliation of net loss to net cash (used in) provided by operating activities:
Net loss	-658	-253
Adjustments to reconcile net loss to cash (used in) provided by operating activities:
Depreciation and amortization	639	397
Net loss on sale of property and equipment		13
Defined benefit pension plan expense	2	2
Deferred income tax credit		-6
Decrease in accounts receivable	433	1,664
Increase in inventories	-1,924	-245
Increase in deferred farming costs		-733
Decrease in other current assets	45	112
Increase in accounts payable	172	207
Decrease in accrued payroll and benefits	-148	-529
Increase in other current liabilities	192	19
Total adjustments	($589)	$901

Supplemental_Disclosure_of_Non

Supplemental Disclosure of Non-cash Activity:	3 Months Ended
	Mar. 31, 2015
Supplemental Cash Flow Elements [Abstract]
Cash Flow, Supplemental Disclosures [Text Block]	Supplemental disclosure of non-cash activity:
	●	As of March 31, 2015, no depreciation expense was included in deferred farming costs (See Note 8 – Deferred Farming Costs).
	●	As of March 31, 2014, $249,000 of depreciation expense was included in deferred farming costs.
	●	During the three months ended March 31, 2014, upon completion of the rights offering, the Partnership netted $190,000 of offering costs against offering proceeds, which were recorded on the balance sheet as of December 31, 2013.

Note_1_Basis_of_Presentation

Note 1 - Basis of Presentation	3 Months Ended
	Mar. 31, 2015
Disclosure Text Block [Abstract]
Basis of Accounting [Text Block]	-1	BASIS OF PRESENTATION
	Royal Hawaiian Orchards, L.P. (“the Partnership”) is a master limited partnership, organized under the laws of the State of Delaware in 1986. The accompanying unaudited condensed consolidated financial statements of the Partnership and its subsidiaries Royal Hawaiian Resources, Inc., Royal Hawaiian Services, LLC and Royal Hawaiian Macadamia Nut, Inc. (“Royal”), include all adjustments (consisting only of a normal recurring nature) that, in the opinion of management, are necessary to present fairly their financial position as of March 31, 2015, and December 31, 2014, and the results of operations, changes in partners’ capital and cash flows for the three months ended March 31, 2015 and 2014. The results of operations for the three months ended March 31, 2015 are not necessarily indicative of the results expected for the full year or for any future period.
	The December 31, 2014 condensed consolidated balance sheet data in this report was derived from audited consolidated financial statements contained in the Partnership's 2014 Annual Report on Form 10-K, but does not include all disclosures required by accounting principles generally accepted in the United States of America. The interim consolidated financial statements should be read in conjunction with the Consolidated Financial Statements and the Notes to Consolidated Financial Statements filed with the Securities and Exchange Commission (“SEC”) in the Partnership’s 2014 Annual Report on Form 10-K.
	The Partnership’s business is highly seasonal, reflecting the general pattern of peak production and consumer demand for nut products during the months of October, November and December. Typically, a substantial portion of the Partnership’s revenues occur during its third and fourth quarters. The Partnership generally experiences lower revenues during its first and second quarters and may incur losses in these quarters. Following the expiration of nut purchase contracts with a third party in December 2012, 2013 and 2014, nuts that were previously sold to the third party are being retained, as needed, to build inventory levels for the Partnership’s branded products segment. Commencing in 2015, the Partnership expects to use a majority of its nuts, except those grown in the International Air Service Co., Ltd. (“IASCO”) orchards, for its branded products segment.

Note_2_Consolidation

Note 2 - Consolidation	3 Months Ended
	Mar. 31, 2015
Disclosure Text Block [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	-2	CONSOLIDATION
	The consolidated financial statements include the accounts of the Partnership and its subsidiaries. All significant intercompany balances and transactions have been eliminated.

Note_3_Reclassification_of_Pri

Note 3 - Reclassification of Prior Year Presentation	3 Months Ended
	Mar. 31, 2015
Reclassification Of Prior Year Presentation [Abstract]
Reclassification Of Prior Year Presentation [Text Block]	-3	RECLASSIFICATION OF PRIOR YEAR PRESENTATION
	Certain prior year amounts have been reclassified for consistency with the current period presentation. These reclassifications had no effect on the reported results of operations. In the fourth quarter of 2014, the Partnership concluded that it was appropriate to classify certain promotional and reclamation costs as a reduction to revenue. Previously, these similar costs had been recorded in selling expenses. Accordingly, the Partnership has revised the classification to report these costs as a reduction to revenue. For the three months ended March 31, 2014, $64,000 of promotional and reclamation costs were previously included in selling expenses.

Note_4_New_Accounting_Standard

Note 4 - New Accounting Standards	3 Months Ended
	Mar. 31, 2015
Disclosure Text Block [Abstract]
Description of New Accounting Pronouncements Not yet Adopted [Text Block]	-4	NEW ACCOUNTING STANDARDS
	In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers, which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. The ASU will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective. The new standard becomes effective for us on January 1, 2017. Early adoption is not permitted. The standard permits the use of either the retrospective or cumulative effect transition method. Recent tentative decisions by the FASB may delay the effective date of this ASU and some of its other provisions. The Partnership is evaluating the effect that ASU 2014-09 will have on its consolidated financial statements and related disclosures. The Partnership has not yet selected a transition method nor has it determined the effect of the standard on its ongoing financial reporting.
	In April 2015, the FASB issued ASU 2015-03, “Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs.” The update requires debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of the related debt liability instead of being presented as an asset. Debt disclosures will include the face amount of the debt liability and the effective interest rate. The update requires retrospective application and represents a change in accounting principle. The update is effective for fiscal years beginning after December 15, 2015. Early adoption is permitted for financial statements that have not been previously issued. ASU 2015-03 is not expected to have a material impact on the Partnership’s condensed consolidated financial statements.

Note_5_Segment_Information

Note 5 - Segment Information	3 Months Ended
	Mar. 31, 2015
Segment Reporting [Abstract]
Segment Reporting Disclosure [Text Block]	-5	SEGMENT INFORMATION
	The Partnership’s two reportable segments, orchards and branded products, are organized on the basis of revenues and assets. The orchards segment derives its revenues from the sale of Wet-In-Shell (“WIS”) macadamia nuts grown in orchards owned by the Partnership, the sale of Dry-In-Shell (“DIS”) macadamia nuts grown in orchards owned or leased by the Partnership, macadamia nut kernel sales to Royal and revenues from the farming of macadamia orchards owned by other growers. The branded products segment derives its revenues from the sale of branded macadamia nut products and bulk macadamia nut kernel by Royal.
	Management evaluates the performance of each segment on the basis of operating income and topline growth. The Partnership accounts for intersegment sales and transfers at cost, and such transactions are eliminated in consolidation.
	The Partnership’s reportable segments are distinct business enterprises that offer different products or services.
	The following tables summarize each reportable segment’s revenues, operating income or loss, assets and other information as of and for the three months ended March 31, 2015 and 2014. Due to the seasonality of crop patterns and the timing of nut purchase contract fulfillment, interim results are not necessarily indicative of annual performance.
			Three months ended March 31, 2015
			(in thousands)
			Orchards		Branded			Consolidation/			Total
					Products			Reconciliation
	Revenues(1)
	External customers		$	2,877	$	591	-2	$	—		$	3,468
	Intersegment revenue			2,445		—			(2,445	)		—
	Total revenue		$	5,322	$	591		$	(2,445	)	$	3,468
	Operating income (loss)
	External customers		$	429	$	(657	)	$	—		$	(228	)
	Intersegment operating income (loss)			377		(26	)		(351	)		—
	Total operating income (loss)		$	806	$	(683	)	$	(351	)	$	(228	)
	Depreciation and amortization		$	611	$	10		$	—		$	621
	Capital expenditures		$	423	$	11		$	—		$	434
	Segment assets
	Segment assets		$	52,493	$	4,039		$	—		$	56,532
	Intersegment elimination			15,996		5,813			(21,809	)		—
	Total segment assets		$	68,489	$	9,852		$	(21,809	)	$	56,532
			Three months ended March 31, 2014
			(in thousands)
			Orchards		Branded			Consolidation/			Total
					Products			Reconciliation
	Revenues(1)
	External customers		$	1,923	$	1,613	-2	$	—		$	3,536
	Intersegment revenue			2,218		—			(2,218	)		—
	Total revenue		$	4,141	$	1,613		$	(2,218	)	$	3,536
	Operating income (loss)
	External customers		$	115	$	(233	)	$	—		$	(118	)
	Intersegment operating income (loss)			501		(348	)		(153	)		—
	Total operating income (loss)		$	616	$	(581	)	$	(153	)	$	(118	)
	Depreciation and amortization		$	388	$	9		$	—		$	397
	Capital expenditures		$	624	$	20		$	—		$	644
	Segment assets
	Segment assets		$	50,252	$	6,717		$	—		$	56,969
	Intersegment elimination			15,632		5,322			(20,954	)		—
	Total segment assets		$	65,884	$	12,039		$	(20,954	)	$	56,969
	(1) All revenues are from sources within the United States of America, Canada and Asia.
	(2) Branded products revenue is reported net of slotting fees, trade discounts and promotional allowances.

Note_6_Inventories

Note 6 - Inventories	3 Months Ended
	Mar. 31, 2015
Inventory Disclosure [Abstract]
Inventory Disclosure [Text Block]	-6	INVENTORIES
	Inventories consisted of the following (in thousands):
			March 31,			December 31,
			2015			2014
	Nut-in-Shell		$	89		$	463
	Dry-in-Shell			2,977			2,251
	Macadamia nut kernel			2,320			755
	Finished goods			819			740
	Farming supplies			269			252
	Packaging supplies and ingredients			224			327
	Allowance for shrink and obsolescence			(61	)		(75	)
	Total		$	6,637		$	4,713

Note_7_Land_Orchards_and_Equip

Note 7 - Land, Orchards, and Equipment	3 Months Ended
	Mar. 31, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	-7	LAND, ORCHARDS AND EQUIPMENT
	Land, orchards and equipment, stated at cost, consisted of the following (in thousands):
			March 31,		December 31,
			2015		2014
	Land		$	8,884	$	8,884
	Improvements			2,016		2,016
	Machinery and equipment			8,494		8,489
	Irrigation well and equipment			2,592		2,592
	Producing orchards			69,749		69,749
	Construction work-in-progress			664		241
	Land, orchards and equipment, gross			92,399		91,971
	Less accumulated depreciation and amortization			50,246		49,653
	Land, orchards and equipment, net		$	42,153	$	42,318

Note_8_Deferred_Farming_Costs

Note 8 - Deferred Farming Costs	3 Months Ended
	Mar. 31, 2015
Deferred Costs Capitalized And Inventory Disclosure [Abstract]
Deferred Costs Capitalized And Inventory Disclosure [Text Block]	-8	DEFERRED FARMING COSTS
	Through the 2014 operational year, orchard costs (e.g., irrigation, fertilizer and pruning) related to nuts sold under nut purchase contracts and services provided under farming contracts were expensed to cost of revenues based on management’s estimate of the costs expected to be incurred to produce macadamia nuts sold during the interim reporting period, with the difference between costs incurred-to-date and costs expensed-to-date reported on the consolidated balance sheet as deferred farming costs. Deferred farming costs historically accumulate during the first and second quarter of the year and are expensed over the remainder of the year.
	With the expiration of the final non-IASCO nut purchase contract in December 2014, and the retention of the fall 2014 nut harvest within the Partnership, the industry-accepted accounting practice of measuring and deferring a portion of the incurred-to-date farming costs has become less significant to the Partnership. With the retention of the harvested macadamia nuts in inventory, a significant portion of incurred farming costs are now captured in the inventory asset, and expensed to cost of goods sold when the inventory is sold.
	For the first quarter 2015, the Partnership did not record a deferred farming cost asset since actual farming costs incurred were less than management's estimated cost to produce the macadamia nuts sold under the IASCO nut purchase agreements. This resulted in a liability of $277,000 as of March 31, 2015, which is recorded in other current liabilities in the consolidated financial statements. For the first quarter 2014, the Partnership recorded a deferred farming cost asset of $987,000, as its actual costs for nut production at all of its orchards exceeded management's estimated costs to produce the macadamia nuts sold.

Note_9_Income_Taxes

Note 9 - Income Taxes	3 Months Ended
	Mar. 31, 2015
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	-9	INCOME TAXES
	The Partnership is subject to a gross income tax as a result of its election to continue to be taxed as a partnership rather than a corporation, as allowed by the Taxpayer Relief Act of 1997. This tax is calculated at 3.5% on partnership gross income.
	Royal is subject to taxation as a C corporation at the current federal tax rate of 34% and 8.34% blended state tax rate on the corporation’s taxable income (loss). As a result of the cumulative tax losses of Royal, the balance of the Partnership’s deferred tax asset on Royal’s net operating loss carry-forwards at March 31, 2015, was approximately $2.7 million, against which the Partnership has recorded a valuation allowance equal to 100% of the deferred tax asset due to the uncertainty regarding future realization.

Note_10_Credit_Facility_Debt

Note 10 - Credit Facility - Debt	3 Months Ended
	Mar. 31, 2015
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	-10	CREDIT FACILITY - DEBT
	On March 27, 2015, the Partnership entered into an Amended and Restated Credit Agreement (the “Credit Agreement”) with American AgCredit, PCA (“AgCredit”). The amended and restated agreement increased the revolving line of credit from $5 million to $9 million and provided for an additional term loan of $5.25 million to supplement the existing term loan of $5.6 million. The new term loan matures on March 27, 2021, and bears interest at 4.01% per annum.
	The existing term loan, entered into on August 4, 2010, matures on July 1, 2020, requires monthly payments, with fixed principal reductions, over the term and bears fixed interest at 6% per annum, reduced from 6.5%. The outstanding balances of the term loan at March 31, 2015 and December 31, 2014, amounted to $5.6 million and $5.8 million, respectively.
	Advances under the $9 million revolving credit facility bear interest based on an election made by the Partnership at the time of the advance at either LIBOR rates or at the base rate of the higher of (a) one-half of one percent (0.50%) per annum in excess of the latest Federal Funds Rate; and (b) the prime rate of interest in effect for such day as published from time to time in The Wall Street Journal. “Federal Funds Rate” means, for any day, the rate set forth in the weekly statistical release designated as H.15(519), or any successor publication, published by the Federal Reserve Bank of New York on the preceding business day opposite the caption “Federal Funds (Effective).” The Partnership is required to pay a fee of 0.375% per annum on the daily unused portion of the revolving facility. The interest rate on the revolving credit facility at March 31, 2015, was 4.25% per annum. The Partnership had $1.3 million outstanding on the revolving credit facility as of March 31, 2015, compared with no balance outstanding as of December 31, 2014.
	Both the revolving credit loan and the term debt are collateralized by all personal and real property assets of the Partnership. The Credit Agreement contains certain restrictions associated with partner distributions, further indebtedness, sales of assets, and maintenance of certain financial covenants. In accordance with the Credit Agreement, the financial covenants were not applicable for the first quarter of 2015. The Partnership was in compliance with all financial covenants at March 31, 2014. The Partnership was not in compliance with the terms and conditions of the credit agreement in effect at December 31, 2014, which non-compliance was waived by AgCredit.

Note_11_Fair_Value_Measurement

Note 11 - Fair Value Measurements	3 Months Ended
	Mar. 31, 2015
Fair Value Disclosures [Abstract]
Fair Value Disclosures [Text Block]	-11	FAIR VALUE MEASUREMENTS
	The fair value of the line of credit is approximately the carrying value due to the variability of the interest rate and frequency that the interest rate resets.
	The estimated fair value of the Partnership’s 2010 fixed-rate term loan was determined using a discounted cash flow model using an estimated market interest rate of 4.25% in 2015 and 2014 with similar terms and remaining maturities to that of the 2010 fixed-rate term loan. The Partnership has not considered lender fees in determining the estimated fair value. The estimated fair value of the 2015 fixed-rate term loan was equivalent to the carrying amount.
	The estimated fair values of the Partnership’s financial instruments are as follows (in thousands):
			March 31,				December 31,
			2015				2014
			Carrying		Fair		Carrying		Fair
			Amount		Value		Amount		Value
	Long-term debt		$	10,850	$	11,098	$	5,775	$	6,110
	Revolving credit facility			1,310		1,310		-		-
	The inputs used in determining the fair value of the long-term debt and revolving credit facility are classified as Level 3 within the fair value measurement hierarchy.

Note_12_Partners_Capital

Note 12 - Partners' Capital	3 Months Ended
	Mar. 31, 2015
Partners' Capital Notes [Abstract]
Partners' Capital Notes Disclosure [Text Block]	-12	PARTNERS’ CAPITAL
	Net loss per Class A Unit is calculated by dividing 100% of Partnership net loss by the weighted average number of Class A Units outstanding for the period.

Note_13_Pension_Plan

Note 13 - Pension Plan	3 Months Ended
	Mar. 31, 2015
Compensation and Retirement Disclosure [Abstract]
Pension and Other Postretirement Benefits Disclosure [Text Block]	-13	PENSION PLAN
	The Partnership sponsors a defined benefit pension plan covering employees that are members of a union bargaining unit. The Partnership’s funding policy is to contribute an amount to the plan sufficient to meet the minimum funding requirements set forth in the Employee Retirement Income Security Act of 1974.
	The components of net periodic pension cost consisted of the following (in thousands):
			Pension Cost
			Three Months Ended March 31,
			2015			2014
	Service cost		$	17		$	16
	Interest cost			15			15
	Expected return on assets			(17	)		(17	)
	Amortization of net actuarial loss and prior service cost			2			2
	Net periodic pension cost		$	17		$	16

Note_14_Intermittent_Severance

Note 14 - Intermittent Severance Plan	3 Months Ended
	Mar. 31, 2015
Postemployment Benefits [Abstract]
Postemployment Benefits Disclosure [Text Block]	-14	INTERMITTENT SEVERANCE PLAN
	The Partnership sponsors a defined intermittent severance benefit plan covering employees who are members of a union bargaining unit and not covered by the defined benefit pension plan. Payment of the severance benefit is made when covered employees cease employment with the Partnership under certain terms and conditions as defined in the union bargaining agreement.
	The components of net periodic intermittent severance cost consisted of the following (in thousands):
			Intermittent Severance Plan Cost
			Three Months Ended March 31,
			2015		2014
	Service cost		$	5	$	4
	Interest cost			4		4
	Net periodic intermittent severance cost		$	9	$	8

Note_15_Commitments_and_Contin

Note 15 - Commitments and Contingencies	3 Months Ended
	Mar. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	-15	COMMITMENTS AND CONTINGENCIES
	The Partnership is involved in various commercial claims, litigation and other legal proceedings that arise in the ordinary course of its business. The Partnership assesses these claims in an effort to determine the degree of probability and loss for potential accrual in its financial statements. In accordance with Accounting Standards Codification 450, Contingencies, an accrual is recorded for a loss contingency when its occurrence is probable and damages are reasonably estimable based on the anticipated most likely outcome or the minimum amount within a range of possible outcomes. Because legal proceedings are inherently unpredictable, and unfavorable resolutions can occur, assessing contingencies is highly subjective and requires judgments about uncertain future events. When evaluating contingencies, the Partnership may be unable to provide a meaningful estimate of loss or recovery due to a number of factors, including the procedural status of the matter in question, the presence of complex or novel legal theories, the ongoing discovery and/or development of information important to the matter.
	The Partnership’s litigation loss contingencies are discussed below. The Partnership is unable to estimate reasonably possible losses (in excess of recorded accruals, if any) for these contingencies for the reasons set forth above.
	Royal Hawaiian Orchards, L.P. vs. Edmund C. Olson, as trustee of The Edmund C. Olson Trust No. 2. On November 20, 2014, the Partnership, as lessee of Ka’u Green Shoe I Orchard from The Edmund C. Olson Trust No. 2, as lessor (the “Olson Trust”), on which 266 tree acres of macadamia nut orchards are situated, filed a complaint seeking a declaratory judgment that there has been no breach by the Partnership of the lease for the orchard and the Partnership’s present farming and horticultural practices constitute “good husbandry.” The Partnership’s causes of action against the Olson Trust include, among others, breach of contract, breach of implied covenant of good faith and fair dealing, monopolization in violation of the Sherman Anti-Trust Act, and unfair and deceptive competition under Hawaii’s unfair competition laws. The Partnership is seeking treble the actual damages to be proven at trial. The Olson Trust has filed a motion to change the jurisdiction of this case to Hawaii. No answer will be due form the Olson Trust until after the court rules on the motion.
	Edmund C. Olson, as Trustee of The Edmund C. Olson Trust No. 2 vs. Royal Hawaiian Orchards, L.P. On January 22, 2015, Edmund C. Olson, as trustee of the Olson Trust, filed a complaint seeking a declaratory judgment that the Partnership has breached the terms of the leases for the Green Shoe I Orchard and the Green Shoe Orchard, on which 367 tree acres of macadamia nut orchards are situated. The Olson Trust claims that by failing to exercise “good husbandry” and permitting waste of the orchards through its horticultural practices, the Olson Trust is entitled to terminate the leases and reenter and expel the Partnership from the orchards. In addition, the Olson Trust seeks termination damages in an amount to be proven at trial. On or about February 17, 2015, the Partnership filed an answer and a cross-complaint against the Olson Trust, denying the claims of the Olson Trust and asserting claims of the Partnership for breach of contract, unfair and deceptive competition, and injunctive relief, among others. Initial discovery requests have been served on the Olson Trust. The Olson Trust has denied the claims asserted in the Partnership’s cross-claim. Discovery has been stayed pending the outcome of mediation negotiations.

Note_16_Subsequent_Event

Note 16 - Subsequent Event	3 Months Ended
	Mar. 31, 2015
Subsequent Events [Abstract]
Subsequent Events [Text Block]	-16	SUBSEQUENT EVENT
	On April 13, 2015, the Partnership entered into an Acquisition Agreement with Geyser Asset Management, Inc., as agent for a group of tenant in common investors (collectively, the “Owners”), to acquire approximately 736 acres of land located in Keaau, Hawaii, for approximately $8.1 million in cash. As part of the transaction, the Partnership will acquire certain rights, easements, and benefits appurtenant to the property, including all improvements, macadamia nut trees, windbreak trees and farm structures. The Partnership has a 30-day due diligence period, which the Partnership may extend for an additional 30 days, subject to providing prior written notice of such extension to the Owners. The Acquisition Agreement provides that the closing of the transaction shall take place no more than 30 days after expiration of the due diligence period, as mutually agreed by the parties. The Partnership expects to amend its Credit Agreement with AgCredit in order to finance the acquisition of the property.

Note_5_Segment_Information_Tab

Note 5 - Segment Information (Tables)	3 Months Ended
	Mar. 31, 2015
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment [Table Text Block]		Three months ended March 31, 2015
		(in thousands)
		Orchards		Branded			Consolidation/			Total
				Products			Reconciliation
	Revenues(1)
	External customers	$	2,877	$	591	-2	$	—		$	3,468
	Intersegment revenue		2,445		—			(2,445	)		—
	Total revenue	$	5,322	$	591		$	(2,445	)	$	3,468
	Operating income (loss)
	External customers	$	429	$	(657	)	$	—		$	(228	)
	Intersegment operating income (loss)		377		(26	)		(351	)		—
	Total operating income (loss)	$	806	$	(683	)	$	(351	)	$	(228	)
	Depreciation and amortization	$	611	$	10		$	—		$	621
	Capital expenditures	$	423	$	11		$	—		$	434
	Segment assets
	Segment assets	$	52,493	$	4,039		$	—		$	56,532
	Intersegment elimination		15,996		5,813			(21,809	)		—
	Total segment assets	$	68,489	$	9,852		$	(21,809	)	$	56,532
		Three months ended March 31, 2014
		(in thousands)
		Orchards		Branded			Consolidation/			Total
				Products			Reconciliation
	Revenues(1)
	External customers	$	1,923	$	1,613	-2	$	—		$	3,536
	Intersegment revenue		2,218		—			(2,218	)		—
	Total revenue	$	4,141	$	1,613		$	(2,218	)	$	3,536
	Operating income (loss)
	External customers	$	115	$	(233	)	$	—		$	(118	)
	Intersegment operating income (loss)		501		(348	)		(153	)		—
	Total operating income (loss)	$	616	$	(581	)	$	(153	)	$	(118	)
	Depreciation and amortization	$	388	$	9		$	—		$	397
	Capital expenditures	$	624	$	20		$	—		$	644
	Segment assets
	Segment assets	$	50,252	$	6,717		$	—		$	56,969
	Intersegment elimination		15,632		5,322			(20,954	)		—
	Total segment assets	$	65,884	$	12,039		$	(20,954	)	$	56,969

Note_6_Inventories_Tables

Note 6 - Inventories (Tables)	3 Months Ended
	Mar. 31, 2015
Inventory Disclosure [Abstract]
Schedule of Inventory, Current [Table Text Block]		March 31,			December 31,
		2015			2014
	Nut-in-Shell	$	89		$	463
	Dry-in-Shell		2,977			2,251
	Macadamia nut kernel		2,320			755
	Finished goods		819			740
	Farming supplies		269			252
	Packaging supplies and ingredients		224			327
	Allowance for shrink and obsolescence		(61	)		(75	)
	Total	$	6,637		$	4,713

Note_7_Land_Orchards_and_Equip1

Note 7 - Land, Orchards, and Equipment (Tables)	3 Months Ended
	Mar. 31, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]		March 31,		December 31,
		2015		2014
	Land	$	8,884	$	8,884
	Improvements		2,016		2,016
	Machinery and equipment		8,494		8,489
	Irrigation well and equipment		2,592		2,592
	Producing orchards		69,749		69,749
	Construction work-in-progress		664		241
	Land, orchards and equipment, gross		92,399		91,971
	Less accumulated depreciation and amortization		50,246		49,653
	Land, orchards and equipment, net	$	42,153	$	42,318

Note_11_Fair_Value_Measurement1

Note 11 - Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2015
Fair Value Disclosures [Abstract]
Schedule of Carrying Values and Estimated Fair Values of Debt Instruments [Table Text Block]		March 31,				December 31,
		2015				2014
		Carrying		Fair		Carrying		Fair
		Amount		Value		Amount		Value
	Long-term debt	$	10,850	$	11,098	$	5,775	$	6,110
	Revolving credit facility		1,310		1,310		-		-

Note_13_Pension_Plan_Tables

Note 13 - Pension Plan (Tables)	3 Months Ended
	Mar. 31, 2015
Compensation and Retirement Disclosure [Abstract]
Schedule of Net Benefit Costs [Table Text Block]		Pension Cost
		Three Months Ended March 31,
		2015			2014
	Service cost	$	17		$	16
	Interest cost		15			15
	Expected return on assets		(17	)		(17	)
	Amortization of net actuarial loss and prior service cost		2			2
	Net periodic pension cost	$	17		$	16

Note_14_Intermittent_Severance1

Note 14 - Intermittent Severance Plan (Tables)	3 Months Ended
	Mar. 31, 2015
Note 14 - Intermittent Severance Plan (Tables) [Line Items]
Schedule of Net Benefit Costs [Table Text Block]		Pension Cost
		Three Months Ended March 31,
		2015			2014
	Service cost	$	17		$	16
	Interest cost		15			15
	Expected return on assets		(17	)		(17	)
	Amortization of net actuarial loss and prior service cost		2			2
	Net periodic pension cost	$	17		$	16
Intermittent Severance Plan [Member]
Note 14 - Intermittent Severance Plan (Tables) [Line Items]
Schedule of Net Benefit Costs [Table Text Block]		Intermittent Severance Plan Cost
		Three Months Ended March 31,
		2015			2014
	Service cost	$	5		$	4
	Interest cost		4			4
	Net periodic intermittent severance cost	$	9		$	8

Supplemental_Disclosure_of_Non1

Supplemental Disclosure of Non-cash Activity: (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Supplemental Cash Flow Elements [Abstract]
Depreciation, Depletion and Amortization, Nonproduction	$0	$249,000
Offering Costs Netted Against Offering Proceeds		$190,000

Note_3_Reclassification_of_Pri1

Note 3 - Reclassification of Prior Year Presentation (Details) (Selling Expenses [Member], USD $)	3 Months Ended
	Mar. 31, 2015
Selling Expenses [Member]
Note 3 - Reclassification of Prior Year Presentation (Details) [Line Items]
Prior Period Reclassification Adjustment	$64,000

Note_5_Segment_Information_Det

Note 5 - Segment Information (Details)	3 Months Ended
	Mar. 31, 2015
Segment Reporting [Abstract]
Number of Reportable Segments	2

Note_5_Segment_Information_Det1

Note 5 - Segment Information (Details) - Reportable Segments (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015		Mar. 31, 2014		Dec. 31, 2014
Revenues(1)
Total revenue	$3,468	[1]	$3,536	[1]
Operating income (loss)
Total operating income (loss)	-228		-118
Depreciation	621		397
Capital expenditures	434		644
Segment assets
Segment assets	56,532		56,969		50,587
Intersegment Eliminations [Member] | Orchards [Member]
Revenues(1)
Total revenue	2,445	[1]	2,218	[1]
Operating income (loss)
Total operating income (loss)	377		501
Segment assets
Segment assets	15,996		15,632
Intersegment Eliminations [Member] | Branded Products [Member]
Revenues(1)
Total revenue		[1]		[1]
Operating income (loss)
Total operating income (loss)	-26		-348
Segment assets
Segment assets	5,813		5,322
Intersegment Eliminations [Member] | Consolidation/Reconciliation [Member]
Revenues(1)
Total revenue	-2,445	[1]	-2,218	[1]
Operating income (loss)
Total operating income (loss)	-351		-153
Segment assets
Segment assets	-21,809		-20,954
Intersegment Eliminations [Member]
Revenues(1)
Total revenue		[1]		[1]
Operating Segments [Member] | Orchards [Member]
Revenues(1)
Total revenue	5,322	[1]	4,141	[1]
Operating income (loss)
Total operating income (loss)	806		616
Segment assets
Segment assets	68,489		65,884
Operating Segments [Member] | Branded Products [Member]
Revenues(1)
Total revenue	591	[1]	1,613	[1]
Operating income (loss)
Total operating income (loss)	-683		-581
Segment assets
Segment assets	9,852		12,039
Operating Segments [Member] | Consolidation/Reconciliation [Member]
Revenues(1)
Total revenue	-2,445	[1]	-2,218	[1]
Operating income (loss)
Total operating income (loss)	-351		-153
Segment assets
Segment assets	-21,809		-20,954
Operating Segments [Member]
Revenues(1)
Total revenue	3,468	[1]	3,536	[1]
Operating income (loss)
Total operating income (loss)	-228		-118
Segment assets
Segment assets	56,532		56,969
Orchards [Member]
Revenues(1)
Total revenue	2,877	[1]	1,923	[1]
Operating income (loss)
Total operating income (loss)	429		115
Depreciation	611		388
Capital expenditures	423		624
Segment assets
Segment assets	52,493		50,252
Branded Products [Member]
Revenues(1)
Total revenue	591	[1],[2]	1,613	[1],[2]
Operating income (loss)
Total operating income (loss)	-657		-233
Depreciation	10		9
Capital expenditures	11		20
Segment assets
Segment assets	4,039		6,717
Consolidation/Reconciliation [Member]
Revenues(1)
Total revenue		[1]		[1]
[1]	All revenues are from sources within the United States of America, Canada and Asia.
[2]	Branded products revenue is reported net of slotting fees, trade discounts and promotional allowances.

Note_6_Inventories_Details_Sum

Note 6 - Inventories (Details) - Summary of Inventories (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Inventory [Line Items]
Total	$6,637	$4,713
Orchards [Member] | Nut-in-shell [Member]
Inventory [Line Items]
Raw materials	89
Orchards [Member] | Dry-in-shell [Member]
Inventory [Line Items]
Raw materials	2,977
Orchards [Member]
Inventory [Line Items]
Macadamia nut kernel	2,320
Finished goods	819
Farming supplies	269
Packaging supplies and ingredients	224
Allowance for shrink and obsolescence	-61
Total	6,637
Branded Product [Member] | Nut-in-shell [Member]
Inventory [Line Items]
Raw materials		463
Branded Product [Member] | Dry-in-shell [Member]
Inventory [Line Items]
Raw materials		2,251
Branded Product [Member]
Inventory [Line Items]
Macadamia nut kernel		755
Finished goods		740
Farming supplies		252
Packaging supplies and ingredients		327
Allowance for shrink and obsolescence		-75
Total		$4,713

Note_7_Land_Orchards_and_Equip2

Note 7 - Land, Orchards, and Equipment (Details) - Land, Orchards, and Equipment, Stated at Cost (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Property, Plant and Equipment [Line Items]
Land, orchards and equipment	$92,399	$91,971
Less accumulated depreciation and amortization	50,246	49,653
Land, orchards and equipment, net	42,153	42,318
Land [Member]
Property, Plant and Equipment [Line Items]
Land, orchards and equipment	8,884	8,884
Land Improvements [Member]
Property, Plant and Equipment [Line Items]
Land, orchards and equipment	2,016	2,016
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Land, orchards and equipment	8,494	8,489
Irrigation Well and Equipment [Member]
Property, Plant and Equipment [Line Items]
Land, orchards and equipment	2,592	2,592
Producing Orchards [Member]
Property, Plant and Equipment [Line Items]
Land, orchards and equipment	69,749	69,749
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Land, orchards and equipment	$664	$241

Note_8_Deferred_Farming_Costs_

Note 8 - Deferred Farming Costs (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014	Mar. 31, 2014
Note 8 - Deferred Farming Costs (Details) [Line Items]
Other Liabilities, Current	$356,000	$164,000
Deferred Farming Costs [Member]
Note 8 - Deferred Farming Costs (Details) [Line Items]
Other Liabilities, Current	277,000
Deferred Farming Costs [Member]
Note 8 - Deferred Farming Costs (Details) [Line Items]
Deferred Costs, Current			$987,000

Note_9_Income_Taxes_Details

Note 9 - Income Taxes (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2015
Note 9 - Income Taxes (Details) [Line Items]
Gross Income Tax Rate for Partnership	3.50%
Royal Hawaiian Macadamia Nut, Inc.[Member]
Note 9 - Income Taxes (Details) [Line Items]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	34.00%
Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Percent	8.34%
Deferred Tax Assets, Gross (in Dollars)	2.7
Valuation Allowance as Percentage of Deferred Tax Asset	100.00%

Note_10_Credit_Facility_Debt_D

Note 10 - Credit Facility - Debt (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Dec. 31, 2014	Mar. 27, 2015	Mar. 26, 2015
Note 10 - Credit Facility - Debt (Details) [Line Items]
Long-term Debt	10,850,000	$5,775,000
Long-term Line of Credit	1,310,000
Original Interest Rate [Member] | American AgCredit [Member] | Revolving Credit Facility [Member]
Note 10 - Credit Facility - Debt (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	6.50%
Revolving Advances at 4.25% Interest [Member] | Revolving Credit Facility [Member]
Note 10 - Credit Facility - Debt (Details) [Line Items]
Line of Credit Facility, Interest Rate at Period End	4.25%
American AgCredit [Member] | Notes Payable to Banks [Member] | Second Term Loan [Member]
Note 10 - Credit Facility - Debt (Details) [Line Items]
Long-term Debt, Gross			5,250,000
Debt Instrument, Interest Rate, Stated Percentage			4.01%
Percentage in Excess of Federal Funds Rate	0.50%
American AgCredit [Member] | Notes Payable to Banks [Member]
Note 10 - Credit Facility - Debt (Details) [Line Items]
Long-term Debt, Gross			5,600,000
Long-term Debt	5,600,000	5,800,000
American AgCredit [Member] | Revolving Credit Facility [Member]
Note 10 - Credit Facility - Debt (Details) [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity			9,000,000	5,000,000
Debt Instrument, Interest Rate, Stated Percentage	6.00%
Maximum [Member] | Revolving Credit Facility [Member]
Note 10 - Credit Facility - Debt (Details) [Line Items]
Line of Credit Facility, Commitment Fee Percentage	0.38%
Revolving Credit Facility [Member]
Note 10 - Credit Facility - Debt (Details) [Line Items]
Long-term Line of Credit	1,300,000	$0

Note_11_Fair_Value_Measurement2

Note 11 - Fair Value Measurements (Details) (Fair Value, Inputs, Level 3 [Member])	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Fair Value, Inputs, Level 3 [Member]
Note 11 - Fair Value Measurements (Details) [Line Items]
Fair Value Inputs, Discount Rate	4.25%	4.25%

Note_11_Fair_Value_Measurement3

Note 11 - Fair Value Measurements (Details) - Estimated Fair Values of Financial Instrument (USD $)	Mar. 31, 2015	Dec. 31, 2014
Note 11 - Fair Value Measurements (Details) - Estimated Fair Values of Financial Instrument [Line Items]
Long-term debt	$10,850,000	$5,775,000
Revolving credit facility	1,310,000
Fair Value, Inputs, Level 3 [Member]
Note 11 - Fair Value Measurements (Details) - Estimated Fair Values of Financial Instrument [Line Items]
Long-term debt	11,098,000	6,110,000
Revolving credit facility	$1,310,000

Note_12_Partners_Capital_Detai

Note 12 - Partners' Capital (Details)	3 Months Ended
	Mar. 31, 2015
Partners' Capital Notes [Abstract]
Percentage Of Net Income Loss Used In Calculation Of Net Income Loss Per Outstanding Limited Partnership Unit	100.00%

Note_13_Pension_Plan_Details_C

Note 13 - Pension Plan (Details) - Components of Net Periodic Benefit Cost (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Note 13 - Pension Plan (Details) - Components of Net Periodic Benefit Cost [Line Items]
Service cost	$5	$4
Interest cost	4	4
Amortization of net actuarial loss and prior service cost	-2	-2
Net periodic pension cost	9	8
Pension Plan [Member]
Note 13 - Pension Plan (Details) - Components of Net Periodic Benefit Cost [Line Items]
Service cost	17	16
Interest cost	15	15
Expected return on assets	-17	-17
Amortization of net actuarial loss and prior service cost	2	2
Net periodic pension cost	$17	$16

Note_14_Intermittent_Severance2

Note 14 - Intermittent Severance Plan (Details) - Components of Net Periodic Benefit Cost (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Components of Net Periodic Benefit Cost [Abstract]
Service cost	$5	$4
Interest cost	4	4
Net periodic intermittent severance cost	$9	$8

Note_16_Subsequent_Event_Detai

Note 16 - Subsequent Event (Details) (Subsequent Event [Member], USD $)	0 Months Ended
In Millions, unless otherwise specified	Apr. 13, 2015	Apr. 13, 2015
		acre
Note 16 - Subsequent Event (Details) [Line Items]
Due Diligence Period	30 days
Keaau, Hawaii [Member] | Geyser Asset Management, Inc. [Member]
Note 16 - Subsequent Event (Details) [Line Items]
Area of Land	736	736
Payments to Acquire Businesses, Gross	$8.10