Royal Hawaiian Orchards (NNUTU) 10-K 30 Mar 16 2015 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Mar. 22, 2016	Jun. 30, 2015
Entity Registrant Name	ROYAL HAWAIIAN ORCHARDS, L.P.
Entity Central Index Key	792,161
Trading Symbol	nnutu
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding (in shares)		11,100,000
Entity Public Float			$ 9,222,923
Document Type	10-K
Document Period End Date	Dec. 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Amendment Flag	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Assets
Cash and cash equivalents	$ 404,000	$ 786,000
Accounts receivable, net	2,306,000	1,821,000
Inventories, net	10,569,000	4,713,000
Other current assets	371,000	537,000
Total current assets	13,650,000	7,857,000
Land, orchards and equipment, net	51,253,000	42,318,000
Other non-current assets	650,000	412,000
Total assets	65,553,000	50,587,000
Liabilities and partners’ capital
Current portion of long-term debt	2,202,000	1,050,000
Accounts payable	1,554,000	1,015,000
Accrued payroll and benefits	823,000	1,001,000
Other current liabilities	427,000	164,000
Total current liabilities	5,006,000	3,230,000
Non-current benefits	703,000	580,000
Long-term debt	20,105,000	4,725,000
Deferred income tax liability	1,018,000	1,004,000
Total liabilities	26,832,000	9,539,000
Statement of Partners' Capital [Abstract]
Class A limited partners, no par or assigned value, 11,100 units issued authorized, and outstanding at December 31, 2015 and December 31, 2014	39,042,000	41,234,000
Accumulated Other Comprehensive Income (Loss), Net of Tax	(321,000)	(186,000)
Total partners’ capital	38,721,000	41,048,000
Total liabilities and partners’ capital	$ 65,553,000	$ 50,587,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares shares in Millions	Dec. 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 (in shares)	11.1	11.1
Class A limited partners, units issued (in shares)	11.1	11.1
Class A limited partners, units outstanding (in shares)	11.1	11.1

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($)		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014
Orchards [Member]
Revenues	[1]	$ 6,425,000	$ 10,579,000
Operating loss		1,022,000	(1,825,000)
Branded Products [Member]
Revenues	[1],[2]	12,085,000	5,439,000
Operating loss		(1,538,000)	(2,518,000)
Revenues	[1]	18,510,000	16,018,000
Cost of orchards revenue		5,063,000	10,922,000
Cost of branded product sales		9,175,000	5,247,000
Total cost of revenues		14,238,000	16,169,000
Gross profit (loss)		4,272,000	(151,000)
General and administrative expenses		2,956,000	2,241,000
Selling expenses		2,405,000	1,444,000
Operating loss		(1,089,000)	(3,836,000)
Net loss on sale of property and equipment		(1,000)	(1,861,000)
Other expense		(188,000)	(15,000)
Interest expense		(786,000)	(497,000)
Loss before tax		(2,064,000)	(6,209,000)
Income tax (expense) benefit		(128,000)	16,000
Net loss		(2,192,000)	(6,193,000)
Other comprehensive income, net of tax
Amortization of prior service cost		7,000	7,000
Amortization of actuarial loss		0	0
Defined benefit pension plan		(135,000)	(223,000)
Other comprehensive loss, net of tax		(135,000)	(223,000)
Comprehensive loss		$ (2,327,000)	$ (6,416,000)
Net loss per Class A Unit (in dollars per share)		$ (0.21)	$ (0.56)
Cash distributions per Class A Unit (in dollars per share)
[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.

Consolidated Statements of Part

Consolidated Statements of Partners' Capital - USD ($) $ in Thousands	General Partner [Member]	Limited Partner [Member]	AOCI Attributable to Parent [Member]	Total
Partners’ capital at Dec. 31, 2013	$ 38,547		$ 37	$ 38,584
Partners’ capital at Dec. 31, 2013	38,547		37	38,584
Accumulated other comprehensive loss
Allocation of net income (loss)		$ (6,193)		(6,193)
Units issued for cash:
Class A limited partner units (3,600 units), net of fees of $300		$ 8,880
Class A limited partners
Change in pension and severance obligations			(223)	(223)
Partners’ capital at Dec. 31, 2014	41,234		(186)	41,048
Partners’ capital at Dec. 31, 2014	41,234		(186)	41,048
Accumulated other comprehensive loss
Allocation of net income (loss)		$ (2,192)		(2,192)
Units issued for cash:
Class A limited partner units (3,600 units), net of fees of $300
Class A limited partners
Change in pension and severance obligations			(135)	(135)
Partners’ capital at Dec. 31, 2015	$ 39,042		$ (321)	$ 38,721

Consolidated Statements of Par6

Consolidated Statements of Partners' Capital (Parentheticals) - Limited Partner [Member] - USD ($) shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Class A limited partner units, units (in shares)	3.6	3.6
Class A limited partner units, fees	$ 0.3	$ 0.3

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Cash flows from operating activities:
Cash received for goods and services	$ 18,287	$ 18,155
Cash paid to suppliers and employees	(22,581)	(17,480)
Income tax paid	$ (2)	(1)
Interest received		1
Interest paid	$ (786)	(497)
Net cash (used in) provided by operating activities	$ (5,082)	178
Cash flows from investing activities:
Proceeds from sale of property and equipment		1,504
Capital expenditures	$ (11,483)	(3,221)
Net cash used in investing activities	(11,483)	(1,717)
Cash flows from financing activities:
Proceeds from drawings on line of credit	6,810	2,600
Repayment of line of credit	(1,810)	$ (8,500)
Proceeds from long-term debt	13,378
Repayment of long-term debt	$ (1,846)	$ (1,050)
Proceeds from rights offering		$ 9,180
Loan fees paid	$ (349)
Rights offering fees paid		$ (110)
Net cash provided by financing activities	$ 16,183	2,120
Net (decrease) increase in cash	(382)	581
Cash and cash equivalents at beginning of year	786	205
Cash and cash equivalents at end of year	404	786
Net loss	(2,192)	(6,193)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
Depreciation, Depletion and Amortization	2,658	2,471
Net loss on sale of property and equipment	1	1,861
Pension expense	(135)	100
Deferred income tax expense (benefit)	14	(16)
(Increase) decrease in accounts receivable	(485)	2,006
Increase in inventories	(5,856)	(55)
Decrease (increase) in other current assets	166	(38)
Increase in accounts payable	539	379
Decrease in accrued payroll and benefits	(178)	(277)
Increase (decrease) in other current liabilities	263	(9)
Increase (decrease) in non-current benefits payable	123	(51)
Total adjustments	(2,890)	6,371
Net cash (used in) provided by operating activities	$ (5,082)	$ 178

Note 1 - Operations and Ownersh

Note 1 - Operations and Ownership	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	(1) OPERATIONS AND OWNERSHIP Royal Hawaiian Orchards, L.P. (the “Partnership”) is a master limited partnership managed by its sole general partner, Royal Hawaiian Resources, Inc. (the “Managing Partner”), which is a wholly-owned subsidiary of the Partnership. The Partnership owns or leases 5,379 tree acres of macadamia orchards on the island of Hawaii, including 641 tree acres that we own and lease to another party. The Partnership sells harvested nuts to a customer in Hawaii and also retains nuts to be processed into finished products or sold in bulk kernel form. The Partnership also farms approximately 433 acres of macadamia orchards in Hawaii for other orchard owners in exchange for a fee. The Partnership has developed several retail product lines of better for you Royal Hawaiian Services, LLC (“RHS”), a wholly owned subsidiary of the Partnership, commenced operations in 2013 and provides administrative and farming services for the Partnership. Limited partner interests are represented by Units, which are evidenced by depositary units that trade publicly on the OTCQX platform. Liquidity. Management believes that the Partnership has sufficient working capital to meet current obligations and debt service requirements for at least the next fiscal year. As of December 31, 2015, the Partnership had approximately $400 thousand of cash and $8.6 million of working capital. The Partnership’s has historically funded its operations through operations, debt and issuance of equity. There can be no assurance that the Partnership will be successful in generating cash from operations or obtaining debt or equity on terms that are acceptable to the Partnership.

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Organization, Consolidation, Basis of Presentation, Business Description and Accounting Policies [Text Block]	(2) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Cash and Cash Equivalents. Allowance for Doubtful Accounts. Consolidation. Farming Costs. However, the timing and manner in which farming costs are recognized in the Partnership’s consolidated financial statements over the course of the year is based on management’s estimate of annual farming costs expected to be incurred. For interim financial reporting purposes, farming costs are recognized as expense based on an estimate of the cost incurred to produce macadamia nuts sold during the quarter. Management estimates the average cost per pound for each orchard based on the estimated annual costs to farm each orchard and the anticipated annual production from each orchard. The amount of farming costs recognized as expense throughout the year is calculated by multiplying each orchard’s estimated cost per pound by the actual production from that orchard. The difference between actual farming costs incurred and the amount of farming costs recognized as expense is recorded as either an increase or decrease in deferred farming costs, which is reported as an asset in the consolidated balance sheets. Deferred farming costs accumulate throughout the year, typically peaking midway through the third quarter, since nut production is typically lowest during the first and second quarter of the year. Deferred farming costs are expensed over the remainder of the year since nut production is typically highest at the end of the third and fourth quarters. Management evaluates the validity of each orchard’s estimated cost on a monthly basis based on actual production and farming costs incurred, as well as any known events that might significantly affect forecasted annual production and farming costs for the remainder of the year. Inventory. Land, Orchards and Equipment. Depreciation of orchards and other equipment is reported on a straight-line basis over the estimated useful lives of the assets (40 years for orchards, between 10 and 20 years for irrigation and well equipment, and between three and 12 years for other equipment). A 5% residual value is assumed for orchards. The macadamia orchards acquired in 1986 situated on leased land are being amortized on a straight-line basis over the terms of the leases (approximately 33 years from the inception of the Partnership) with no residual value assumed. The macadamia orchards acquired in 1989 situated on leased land are being amortized on a straight-line basis over a 40-year period (the terms of these leases exceed 40 years) with no residual value assumed. Repairs and maintenance costs are expensed unless they exceed $5,000 and extend the useful life beyond the depreciable life. The Partnership reviews long-lived assets held and used or held for sale for impairment at least annually or whenever events or circumstances indicate that the carrying amount of an asset may not be recoverable. If an evaluation is required, the estimated undiscounted future cash flows associated with the asset are compared to the asset’s carrying amount to determine if an impairment charge is required. If an impairment charge is required, the Partnership would write the assets down to fair value. All long-lived assets for which management has committed to a plan of disposal are reported at the lower of carrying amount or fair value as determined by quoted market price or a present value technique. Changes in projected cash flows generated by an asset based on new events or circumstances may indicate a change in fair value and require a new evaluation of recoverability of the asset. There were no indicators of impairment as of December 31, 2015 and 2014, respectively. Other Assets. General Excise and Sales Taxes. Income Taxes of Partnership. 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 to be taxed as a corporation, as allowed by the Taxpayer Relief Act of 1997. The provision for income taxes equates to a 3.5% federally prescribed rate applied to gross income (net revenues less cost of revenues as calculated on a tax basis) for the years ended December 31, 2015 and 2014. Deferred tax liabilities are recognized for the future tax consequences attributable to differences between the financial reporting and tax reporting basis of assets and liabilities. The Partnership evaluates uncertain income tax positions utilizing a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. At December 31, 2015, management believes there were no uncertain income tax positions. Income Taxes of Royal. . Management evaluates uncertain income tax positions for Royal utilizing a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. At December 31, 2015, management believes there were no uncertain income tax positions . Revenue. Lease revenue is recognized on a straight-line basis over the life of the lease. Advertising. Pension Benefit and Intermittent Severance Costs. Estimates. On an ongoing basis, the Partnership evaluates its estimates, including those related to revenue recognition and accounts receivable, farming costs, inventories, useful lives of orchards and equipment, valuation of long-lived assets, intangible assets and goodwill, deferred taxes and employee benefits, among others. The Partnership bases its estimates on historical experience and on various other assumptions that are believed to be reasonable, the results of which form the basis for management’s judgments about the carrying values of assets and liabilities. Accumulated Other Comprehensive Income (Loss). New Accounting Standards. In August 2014, the FASB issued ASU 2014-15, “Presentation of Financial Statements-Going Concern.” This guidance requires management to evaluate whether there are conditions or events that raise substantial doubt about an entity’s ability to continue as a going concern. If such conditions or events exist, disclosures are required that enable users of the financial statements to understand the nature of the conditions or events, management’s evaluation of the circumstances and management’s plans to mitigate the conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern. ASU No. 2014-15 is effective for annual and interim periods beginning after December 15, 2016, with early adoption permitted. The Partnership is currently assessing the provisions of the guidance and the impact of the adoption on its consolidated financial statements. In April 2015, the FASB issued ASU 2015-03, “Interest-Imputation of Interest (Subtopic 835-30) Simplifying the Presentation of Debt Issuance Costs.” This guidance requires debt issuance costs related to a recognized debt liability be presented on the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. This guidance simplifies presentation of debt issuance costs but does not address presentation or subsequent measurement of debt issue costs related to line of credit arrangements. In August 2015, the FASB issued ASU 2015-15 “Interest-Imputation of Interest (Subtopic 835-30) Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements” which indicates the SEC staff would not object to an entity deferring and presenting debt issuance costs related to line-of-credit arrangements as an asset and subsequently amortizing the deferred debt issuance costs ratably over the term of the line-of-credit arrangement, regardless of whether there are any outstanding borrowings on the line-of-credit arrangement. ASU 2015-03 will be effective for the first interim period within annual reporting periods beginning after December 15, 2015. Early adoption is permitted. The Partnership is currently assessing the provisions of the guidance and the impact of the adoption on its consolidated financial statements. In November 2015, the FASB issued ASU No. 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes. ASU No. 2015-17 requires that deferred tax assets and liabilities be classified as noncurrent on the balance sheet. ASU 2015-17 is effective for annual reporting periods beginning after December 15, 2016, and interim periods within those annual periods, with early adoption permitted. The Partnership is currently assessing the provisions of the guidance and the impact of the adoption on its consolidated financial statements. In February 2016, the FASB issued Accounting Standards Update No. 2016-02, Leases. The new standard establishes a right-of-use (ROU) model that requires a lessee to record a ROU asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement. The new standard is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. The Partnership is currently assessing the provisions of the guidance and the impact of the adoption on its consolidated financial statements.

Note 3 - Segment Information

Note 3 - Segment Information	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	(3) SEGMENT INFORMATION The Partnership’s two reportable segments, orchards and branded products, are distinct business enterprises that have different products and services, customers and regulatory environments. Both segments 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, sale of dry-in-shell (“DIS”) macadamia nuts, sale of macadamia nut kernel to Royal, revenues from contract farming, and orchard lease income. 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 a predetermined rate that includes cost plus a margin, and such transactions are eliminated in consolidation. The following tables summarize each reportable segment’s revenues, operating income or loss, assets and other information as of and for the years ended December 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. Year Ended December 31, 2015 (in thousands) Orchards Branded Products Eliminations/ Reconciliation Total Revenues (1) External customers $ 6,425 $ 12,085 (2) $ - $ 18,510 Intersegment revenue 13,952 - (13,952 ) - Total revenue $ 20,377 $ 12,085 $ (13,952 ) $ 18,510 Operating income (loss) $ 1,022 $ (1,538 ) $ (573 ) $ (1,089 ) Depreciation and amortization $ 2,576 $ 82 $ - $ 2,658 Capital expenditures $ 11,582 $ 42 $ - $ 11,624 Segment assets $ 78,271 $ 13,679 $ (26,397 ) $ 65,553 Year Ended December 31, 2014 (in thousands) Orchards Branded Products Eliminations/ Reconciliation Total Revenues (1) External customers $ 10,579 $ 5,439 (2) $ - $ 16,018 Intersegment revenue 3,233 - (3,233 ) - Total revenue $ 13,812 $ 5,439 $ (3,233 ) $ 16,018 Operating (loss) income $ (1,825 ) $ (2,518 ) $ 507 $ (3,836 ) Depreciation and amortization $ 2,432 $ 39 $ - $ 2,471 Capital expenditures $ 3,061 $ 160 $ - $ 3,221 Segment assets $ 61,294 $ 8,030 $ (18,737 ) $ 50,587 (1) (2) Revenues – Orchards Segment Revenues from the orchards segment are subject to long-term nut purchase contracts and tend to vary from year to year due to changes in the calculated nut price per pound and pounds produced. Revenue generated from farming orchards owned by other growers is subject to farming contracts that generally provide for a mark-up in excess of cost or is based on a fixed fee per acre and tends to vary less than does revenue generated from the sale of nuts. Nut Purchase Contracts. In addition, the Partnership had a nut purchase contract with Mauna Loa, entered into on January 31, 2011, which expired on December 31, 2014, pursuant to which the Partnership sold approximately one-third of its non-IASCO production at $0.77 per adjusted WIS pound. The Partnership entered into a Macadamia Nut Purchase Agreement (the “2014 Short-Term Agreement”) with Mauna Loa, effective July 1, 2014, through October 31, 2014, to sell a minimum of 4 million pounds of WIS nuts adjusted to 20% moisture and 30% kernel recovery of $1.00 per pound. Revenues — Branded Product Segment Royal began generating revenues from the branded product segment in the fourth quarter of 2012. In 2015, Royal’s sale of its savory macadamia nuts, nut and dried fruit clusters and bulk kernel resulted in $12.1 million of net revenues as compared to $5.4 million in 2014. Its cost of sales was $9.2 million in 2015 compared with $5.2 million in 2014. The branded products segment incurred an operating loss of $1.5 million and $2.5 million in 2015 and 2014, respectively.

Note 4 - Related-Party Transact

Note 4 - Related-Party Transactions	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	(4) RELATED-PARTY TRANSACTIONS Partnership Employment Contracts. Separation Agreement with Senior Vice President Operations.

Note 5 - Inventories

Note 5 - Inventories	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Inventory Disclosure [Text Block]	(5) INVENTORIES Inventories consisted of the following at December 31, 2015 and 2014 (in thousands): 2015 2014 Orchard Branded Product Total Orchard Branded Product Total Nut-in-shell $ 139 $ - $ 139 $ 463 $ - $ 463 Dry-in-shell 3,685 - 3,685 2,251 - 2,251 Macadamia nut kernel - 5,360 5,360 - 755 755 Finished goods - 771 771 - 740 740 Farming supplies 287 - 287 252 - 252 Packaging, supplies and ingredients - 394 394 - 327 327 Allowance for shrink and obsolescence - (67 ) (67 ) - (75 ) (75 ) $ 4,111 $ 6,458 $ 10,569 $ 2,966 $ 1,747 $ 4,713

Note 6 - Land, Orchards, and Eq

Note 6 - Land, Orchards, and Equipment	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	(6) LAND, ORCHARDS AND EQUIPMENT Land, orchards and equipment, stated at cost, consisted of the following at December 31, 2015 and 2014 (in thousands): 2015 2014 Land $ 10,745 $ 8,884 Improvements 2,016 2,016 Machinery and equipment 8,663 8,489 Irrigation well and equipment 2,592 2,592 Producing orchards 76,073 69,749 Construction work-in-progress 3,326 241 Land, orchards and equipment (gross) 103,415 91,971 Less accumulated depreciation and amortization 52,162 49,653 Land, orchards and equipment (net) $ 51,253 $ 42,318 Depreciation expense amounted to $2.6 million and $2.4 million in 2015 and 2014, respectively. The Partnership’s interests in trees situated on certain leased macadamia orchard properties are subject to repurchase at the option of the lessors. Such repurchase options grant the lessors the right to purchase all or a portion of these trees after June 30, 2019, at fair market value, as defined in the respective farming lease agreements. If the repurchase options are not exercised prior to expiration of the lease agreements and the lessors do not offer to extend the lease agreements at the then-current market lease rates, the lessors are required to repurchase these trees at fair market value at lease expiration. The lessors will be released from their repurchase obligation in the event that the Partnership declines to accept an extension offer from the lessors at fair market lease rates.

Note 7 - Short-term and Long-te

Note 7 - Short-term and Long-term Debt and Lease Obligations	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Debt Disclosure [Text Block]	(7) SHORT-TERM AND LONG-TERM DEBT and lease obligations Short-Term Debt – Revolving Credit Facility As of the indicated dates, the Partnership had the following short and long-term debt outstanding (in thousands): December 31, December 31, 2015 2014 Short-Term Debt Current portion of long-term debt $ 2,202 $ 1,050 Total short-term debt outstanding $ 2,202 $ 1,050 Long-Term Debt Revolving Credit Facility (due 2017) $ 5,000 $ - 2015 Bridge Loan (due 2017) (1) 2,835 - 2010 Term Loan (due 2020) 4,725 5,775 2015 6-Year Term Loan (due 2021) 4,594 - 2015 20-Year Term Loan (due 2045) 5,133 - Other 20 - Total principal amount of long-term debt 22,307 5,775 Less: current portion of long-term debt 2,202 1,050 Total long-term debt outstanding $ 20,105 $ 4,725 (1) Maturity date for the 2015 Bridge Loan may be earlier than 2017. See description of the 2015 Bridge Loan below. The following table summarizes the Partnership’s principal maturities of its debt (in thousands): Payments Due by Period Total 2016 2017 2018 2019 2020 Remaining Debt $ 22,307 $ 2,202 $ 10,029 $ 2,188 $ 2,188 $ 1,664 $ 4,036 Credit Agreement with AgCredit PCA Pursuant to the Fourth Amended and Restated Credit Agreement, dated July 15, 2010 (as amended, the “Prior PCA Credit Agreement”), by and between the Partnership and the Partnership’s wholly owned subsidiary Royal, as the borrowers, and American AgCredit, PCA, as lender (“AgCredit PCA”), the Partnership had a revolving credit facility for $5 million (the “Revolving Credit Facility”) and an existing term loan of $10.5 million dollars (the “2010 Term Loan”). The Prior PCA Credit Agreement was amended on various dates in 2011 through February 27, 2015, to extend the maturity date of the Revolving Credit Facility. On March 27, 2015, the Partnership and each of its wholly owned subsidiaries RHR, Royal and RHS, as the borrowers (the “Borrowers”), and AgCredit PCA, as lender and as agent for such other persons who may be added as lenders from time to time, entered into an Amended and Restated Credit Agreement that amended and restated the terms of the Partnership’s outstanding borrowings with AgCredit PCA (as amended by the First PCA Credit Agreement Amendment, the Second PCA Credit Agreement Amendment, the Third PCA Credit Agreement Amendment and the Fourth PCA Credit Agreement Amendment (each defined below), the “Amended PCA Credit Agreement”). The Amended PCA Credit Agreement (i) increased the amount of the Revolving Credit Facility from $5 million to $9 million and extended its maturity from March 31, 2015, to March 27, 2017; (ii) reduced the interest rate of the 2010 Term Loan; and (iii) added a new term loan of $5.25 million that matures on March 27, 2021 (the “2015 6-Year Term Loan”). Pursuant to the Amended PCA Credit Agreement, the Revolving Credit Facility, the 2010 Term Loan, the 2015 6-Year Term Loan and the 2015 Bridge Loan (as defined below) are collateralized by all of the personal and real property assets of the Borrowers. The Amended PCA Credit Agreement contains certain restrictions associated with partner distributions, further indebtedness, sales of assets, and maintenance of certain financial covenants. In connection with the Becker Property Acquisition, the Partnership and its subsidiaries entered into the First Amendment to Amended and Restated Credit Agreement with AgCredit PCA, effective as of June 15, 2015 (the “First PCA Credit Agreement Amendment”). On June 29, 2015, the Partnership and its subsidiaries entered into a Second Amendment to Amended and Restated Credit Agreement with AgCredit PCA (the “Second PCA Credit Agreement Amendment”) to delete a financial covenant for the quarter ended June 30, 2015. On September 22, 2015, the Borrowers and its subsidiaries entered into a Third Amendment to Amended and Restated Credit Agreement with AgCredit PCA (the “Third PCA Credit Agreement Amendment”) to delete a financial covenant for the quarter ended September 30, 2015. As of December 31, 2015, the Partnership was not in compliance with the financial covenants in the Amended PCA Credit Agreement, which non-compliance was waived by AgCredit PCA pursuant to the terms of the Fourth Amendment to Amended and Restated Credit Agreement and Waiver (the “Fourth PCA Credit Agreement Amendment”) among the Borrowers and AgCredit PCA executed on March 11, 2016. See Note 15 – Subsequent Events Revolving Credit Facility. The Wall Street Journal As of December 31, 2015, the outstanding balance on the Revolving Credit Facility was $5.0 million, compared with no balance outstanding as of December 31, 2014. 2010 Term Loan. 2015 6-Year Term Loan. 2015 Bridge Loan. Subsequent Events The Wall Street Journal Subsequent Events , 2015 20-Year Term Loan. See Note 15 – Subsequent Events Long-Term Debt – Fair Value The estimated fair values of the Partnership’s financial instruments have been determined through a discounted cash flow model using an estimated market rate of 4.00% in 2015 and 4.25% in 2014 with similar terms and remaining maturities to that of the current financial instruments. The Partnership has not considered the lender fees in determining the estimated fair value. The estimated fair values of the Partnership’s financial instrument are as follows at December 31, 2015 and 2014 (in thousands): 2015 2014 Carrying Amount Fair Value Carrying Amount Fair Value Long-term debt $ 17,307 $ 18,023 $ 5,775 $ 6,110 Revolving credit facility $ 5,000 $ 5,000 $ - $ - $ 22,307 $ 23,023 $ 5,775 $ 6,110 The inputs used in determining the fair value of the long-term debt and revolving credit facility are based on the lowest level of input that is significant to the fair value measurement and classified as Level 3 within the fair value measurement hierarchy. The Partnership’s policy is to recognize transfers in and/or out of a fair value hierarchy as of the end of the reporting period in which the event or change in circumstances causing a transfer occurred. The Partnership has consistently applied the valuation technique discussed in all periods presented. 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. At December 31, 2015, the Partnership’s working capital was $8.6 million and its current ratio was 2.73-to-1 as compared to the Partnership’s working capital of $4.6 million and its current ratio of 2.43-to-1 at December 31, 2014. As of December 31, 2015 and December 31, 2014, the Partnership was not in compliance with the terms and conditions of the Amended PCA Credit Agreement and the Prior PCA Credit Agreement, respectively. In each case the non-compliance was waived by AgCredit PCA. Land Lease Obligations The Partnership leases the land underlying 1,601 acres of its orchards under long-term operating leases and one month-to-month lease, all of which expire through various dates between 2019 and 2045. Operating leases provide for changes in minimum rent based on fair value at certain points in time. Some of the land leases provide for additional lease payments based on USDA-reported macadamia nut price levels. The USDA-reported nut price for the crop year ended June 30, 2015 is $0.87 per WIS pound. Additional payments resulting from the USDA farm price for nuts were made to lessors in the aggregate amount of $54,000 in 2015 and $103,000 in 2014. The 2014 payment included additional lease accrual for crop year 2014 and crop year 2013 in the amount of $54,000 and $49,000, respectively. The USDA had not published the final crop year 2013 nut price as of December 31, 2013; therefore, the Partnership did not issue the additional lease payment in 2013. The Partnership issued the payment in 2014 based on the $0.80 per pound price for crop year 2013 as provided by the USDA in 2014. Total lease rent recorded for all land operating leases was $155,000 in 2015 and $197,000 in 2014. One lease, which terminates in 2034, allows the lessor to purchase the trees from the Partnership in 2019, and if exercised, the lease would terminate. Operating leases for the Partnership as of December 31, 2015 are detailed in the following table (in thousands): Total 2016 2017 2018 2019 2020 Remaining Operating leases (1) 792 251 219 141 128 53 - Total $ 792 $ 251 $ 219 $ 141 $ 128 $ 53 $ 0 (1 )

Note 8 - Income Taxes

Note 8 - Income Taxes	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Income Tax Disclosure [Text Block]	(8) INCOME TAXES The components of the Partnership’s gross income tax expense (benefit) for the years ended December 31, 2015 and 2014 were as follows (in thousands): 2015 2014 Currently payable $ 114 $ - Deferred 14 (16 ) Gross income tax expense $ 128 $ (16 ) The provision for income taxes equates to the 3.5% federal tax rate applied to gross income (revenues less cost of revenues) for the years ended December 31, 2015 and 2014. The components of the net deferred income tax liability reported on the consolidated balance sheets as of December 31, 2015 and 2014 are as follows (in thousands): 2015 2014 Deferred tax assets: Intangible assets $ 111 $ 115 Inventory 31 31 Other - 3 Gross deferred tax assets 142 149 Deferred income tax liabilities: Land, orchards, and equipment (1,160 ) (1,153 ) Other - - Gross deferred tax liabilities (1,160 ) (1,153 ) Net deferred income tax liabilities $ (1,018 ) $ (1,004 ) Royal is subject to taxation as a C Corporation at the 34% federal tax rate and 6.9% blended state tax rate on the corporation’s taxable income (loss). As a result of the losses incurred by Royal for the years ended December 31, 2015 and 2014, the Partnership recorded a deferred tax asset of $3 million and $2.4 million, respectively, against which the Partnership recorded a valuation allowance equal to 100% of the deferred tax asset due to the uncertainty regarding future realization.

Note 9 - Pension Plan

Note 9 - Pension Plan	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Pension and Other Postretirement Benefits Disclosure [Text Block]	(9) PENSION PLAN The Partnership established a defined benefit pension plan in conjunction with the acquisition of farming operations on May 1, 2000. The plan covers employees who are members of a union bargaining unit. The projected benefit obligation includes the obligation for these employees related to their previous employer. The following reconciles the changes in the pension benefit obligation and plan assets for the years ended December 31, 2015 and 2014 to the funded status of the plan and the amounts recognized in the consolidated balance sheets at December 31, 2015 and 2014 (in thousands): 2015 2014 Change in projected benefit obligation: Projected benefit obligation at beginning of year $ 1,493 $ 1,201 Service cost 69 62 Interest cost 62 61 Actuarial loss 18 197 Benefits paid (31 ) (28 ) Projected benefit obligation at end of year $ 1,611 $ 1,493 Change in plan assets: Fair value of plan assets at beginning of year $ 1,282 $ 1,199 Actual return (loss) on plan assets (27 ) 74 Employer contribution - 37 Benefits paid (31 ) (28 ) Fair value of plan assets at end of year $ 1,224 $ 1,282 Funded status $ (387 ) $ (211 ) Amounts recognized in the consolidated balance sheets consist of: Accrued pension liability (non-current) $ (387 ) $ (211 ) The amounts recognized in accumulated other comprehensive loss at December 31, 2015 and 2014 were as follows (in thousands): 2015 2014 Net actuarial loss $ 241 $ 127 Prior service cost - 2 $ 241 $ 129 No estimated net actuarial prior service cost will be amortized from accumulated other comprehensive loss into net periodic benefit cost for the year ended December 31, 2016. The components of net periodic pension cost for the years ended December 31, 2015 and 2014 were as follows (in thousands): 2015 2014 Service cost $ 69 $ 62 Interest cost 62 61 Expected return on plan assets (69 ) (66 ) Amortization of net actuarial loss and prior service cost 2 7 Net periodic pension cost $ 64 $ 64 The amounts recognized in accumulated other comprehensive income (loss) for the years ended December 31, 2015 and 2014 were as follows (in thousands): 2015 2014 Net loss $ 154 $ 189 Amortization of prior service cost (7 ) (7 ) Total recognized in accumulated other comprehensive loss) $ 147 $ 182 Total recognized in net periodic pension cost and other Comprehensive loss $ (211 ) $ (246 ) The weighted average actuarial assumptions used to determine the pension benefit obligations at December 31, 2015 and 2014 and the net periodic pension cost for the years then ended are as follows: 2015 2014 Pension benefit obligation: Discount rate 4.20% 4.20% Compensation increase 2.00% 2.00% Net periodic pension cost: Discount rate 4.20% 5.20% Compensation increase 2.00% 2.00% Expected return on plan assets 5.50% 5.50% The discount rate was determined based on an analysis of future cash flow projections of pension plans with similar characteristics and provisions. The expected long-term rate of return on plan assets was based primarily on historical returns as adjusted for the plan’s current investment allocation strategy. The Partnership employs an investment strategy whereby the assets in our portfolio are evaluated to maintain the desired targeted asset mix. The funds are invested in stock and fixed income funds. Stock funds include investments in large-cap, mid-cap and small-cap companies primarily located in the United States. Fixed income securities include bonds, debentures and other fixed income securities. The target allocations for plan assets are currently 60% equity securities and 40% fixed income funds. The actual asset mix is evaluated on a quarterly basis and rebalanced if required to maintain the desired target mix. Therefore, the actual asset allocation does not vary significantly from the targeted asset allocation. Fund accounts are measured by redemptive values as determined by the account administrator on the last business day of the year. The fair values of the Partnership’s pension plan assets at December 31, 2015, by asset category are as follows (in thousands): Fair Value Measurement at December 31, 2015 Quoted Prices in Active Markets for Identical Assets Significant Observable Inputs Significant Unobservable Inputs Asset Category Total (Level 1) (Level 2) (Level 3) U.S. large-cap value $ 258 $ - $ 258 $ - U.S. mid-cap value 246 - 246 - U.S. small-cap value 245 - 245 - Pooled fixed income 475 - 475 - Total $ 1,224 $ - $ 1,224 $ - The fair values of the Partnership’s pension plan assets at December 31, 2014, by asset category are as follows (in thousands): Fair Value Measurement at December 31, 2014 Quoted Prices in Active Markets for Identical Assets Significant Observable Inputs Significant Unobservable Inputs Asset Category Total (Level 1) (Level 2) (Level 3) U.S. large-cap value $ 255 $ - $ 255 $ - U.S. mid-cap value 257 - 257 - U.S. small-cap value 256 - 256 - Pooled fixed income 514 - 514 - Total $ 1,282 $ - $ 1,282 $ - The Partnership is required to make a contribution of $77,400 to the plan in 2016. The following pension benefit payments, which reflect expected future services, as appropriate, are expected to be paid: Years Ending December 31, (in thousands) 2016 51 2017 55 2018 60 2019 65 2020 72 2021-2024 482

Note 10 - Union Bargaining Unit

Note 10 - Union Bargaining Unit Intermittent Employees Severance Plan	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Postemployment Benefits Disclosure [Text Block]	(10) UNION BARGAINING UNIT INTERMITTENT EMPLOYEES SEVERANCE PLAN Since the acquisition of the farming operations on May 1, 2000, the Partnership has provided a severance plan that covers union members that are not part of the defined benefit pension plan and are classified as intermittent employees per the bargaining unit agreements. The severance plan provides for the payment of eight days of pay for each year worked (upon the completion of three years of continuous service) if the employee becomes physically or mentally incapacitated, permanently laid off by the Partnership for reasons clearly beyond his or her control due to a permanent reduction in workforce, or reaches the age of 60 or older and terminates his or her employment with the Partnership. The Partnership accounts for the benefit by determining the present value of the future benefits based upon an actuarial analysis. The projected benefit obligation includes the obligation of previous employers which the Partnership acquired. As of December 31, 2015 and 2014, the projected benefit obligation is $409,337 and $443,079, respectively. The following reconciles the changes in the severance benefit obligation and plan assets for the years ended December 31, 2015 and 2014 to the funded status of the plan and the amounts recognized in the consolidated balance sheets at December 31, 2015 and 2014 (in thousands). The amounts recognized in accumulated other comprehensive income (loss) at December 31, 2015 and 2014 were as follows (in thousands): 2015 2014 Net actuarial loss $ 45 $ 57 There will be $1,312 in net actuarial loss that will be amortized from accumulated other comprehensive income into net periodic cost for the year ending December 31, 2015. The components of net periodic cost for the years ended December 31, 2015 and 2014 were as follows (in thousands): 2015 2014 Service cost $ 19 $ 17 Interest cost 14 16 Amortization of net loss 1 - Settlement loss 5 - Net periodic pension cost $ 39 $ 33 The net actuarial gain recognized in other comprehensive income in the year ended December 31, 2015 is $12,000. The net actuarial loss recognized in other comprehensive income in the year ended December 31, 2014 was $41,000. 2015 2014 Weighted average assumptions Discount rate 3.80% 3.60% Rate of compensation increase 1.65% 1.65% The discount rate was determined based on an analysis of interest rates for high-quality, long-term corporate debt. This analysis created a yield curve of annualized individual discount rates for a period from one to 30 years. The discount rate used to determine the severance benefit obligation as of the balance sheet date is the rate in effect at the measurement date. The same rate is also used to determine the net periodic cost for the fiscal year. The Partnership expects to make $94,000 in contributions to the plan in 2016. The following benefit payments, which reflect expected future services, as appropriate, are expected to be paid: Years Ending December 31, (in thousands) 2016 12 2017 23 2018 29 2019 14 2020-2024 167

Note 11 - Defined Contribution

Note 11 - Defined Contribution Plan	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Defined Contribution Plan Disclosure [Text Block]	(11) DEFINED CONTRIBUTION PLAN The Partnership sponsors a defined contribution plan for its eligible salaried non-bargaining unit employees that provides for employee and employer contributions. Participating employees may contribute up to an amount not to exceed their covered compensation for the plan year, reduced by the participant’s salary reductions, subject to annual limits. The Partnership is required to make matching contributions to the plan and may make discretionary annual contributions to the plan. The Partnership’s matching contributions to the plan are equal to 50% of the first 4% of covered compensation contributed by participating employees. The Partnership’s discretionary contributions, if any, are allocated among participating employees based on age, length of service, and other criteria and are subject to annual limits. During the years ended December 31, 2015 and 2014, Partnership aggregate matching contributions were $35,000 and $35,000, respectively, and Partnership aggregate discretionary contributions were $114,000 and $108,000, respectively.

Note 12 - Quarterly Operating R

Note 12 - Quarterly Operating Results (Unaudited)	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Quarterly Financial Information [Text Block]	(12) QUARTERLY OPERATING RESULTS (Unaudited) The following chart summarizes selected unaudited quarterly operating results for the years ended December 31, 2015 and 2014 (in thousands, except per unit data): Revenues Gross Profit (Loss) Net Income (Loss) Net Income (Loss) per Class A Unit 2015 1 st $ 3,468 $ 848 $ (658 ) $ (0.06 ) 2 nd 5,094 1,530 71 0.01 3 rd 4,686 1,401 (216 ) (0.02 ) 4 th Quarter 5,262 493 (1,389 ) (0.13 ) 2014 1 st $ 3,600 $ 868 $ (253 ) $ (0.02 ) 2 nd 2,432 13 (2,979 ) (0.27 ) 3 rd 5,037 (154 ) (1,421 ) (0.13 ) 4 th 4,949 (878 ) (1,540 ) (0.14 )

Note 13 - Concentration Risks

Note 13 - Concentration Risks	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	(13) CONCENTRATION RISKS Nut Purchase Agreements. Nut Processing. Source for Macadamia Nuts. Employees. On June 20, 2013 the Partnership and the ILWU Local 142 agreed to two bargaining unit contracts, which are effective June 1, 2013 through May 31, 2016. These agreements cover all production, maintenance and agricultural employees of the Ka’u, Keaau and the Mauna Kea orchards. Although the Partnership believes that relations with its employees and the ILWU are good, there is uncertainty with respect to the ultimate outcome of the bargaining unit negotiations when the current agreement expires.

Note 14 - Litigation Loss Conti

Note 14 - Litigation Loss Contingencies	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	(14) Litigation loss 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 ASC 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. Edmund C. Olson, as Trustee of The Edmund C. Olson Trust No. 2 vs. Royal Hawaiian Orchards, L.P. No amounts have been accrued in the accompanying financial statements due to the early stage of these cases and the uncertainty of the resolution of these matters.

Note 15 - Subsequent Events

Note 15 - Subsequent Events	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Subsequent Events [Text Block]	(15) SUBSEQUENT EVENTS Credit Agreement with American AgCredit, PCA On March 11, 2016, the Partnership, the General Partner, RHS, and Royal executed the Fourth Amendment to Amended and Restated Credit Agreement and Waiver (the “Fourth PCA Credit Agreement Amendment”) with AgCredit PCA. As a result, the Amended PCA Credit Agreement was amended as follows: (i) the maturity date of the 2015 Bridge Loan was extended from March 15, 2016 to January 15, 2017; (ii) the interest rate on the 2015 Bridge Loan will increase as of September 1, 2016 from (A) LIBOR plus 2.75% or the Base Rate plus 0.75% to (B) LIBOR plus 3.00% or the Base Rate plus 1.00%; and (iii) the minimum Consolidated EBITDA (as defined in the Amended PCA Credit Agreement) was reduced (A) for the quarter ending March 31, 2016 from $3,500,000 to $1,000,000, (B) for the quarter ending June 30, 2016 from $4,000,000 to $1,250,000, (C) for the quarter ending September 30, 2016 from $5,000,000 to $2,000,000, and (D) for the quarter ending December 31, 2016 from $5,000,000 to $4,000,000. In addition, a one-time waiver was granted in connection with an Event of Default (as defined in the Amended PCA Credit Agreement) relating to the Consolidated EBITDA covenant of the Amended PCA Credit Agreement for the four-quarter period ended December 31, 2015. Credit Agreement with American AgCredit, FLCA On March 11, 2016, the Partnership also executed the First Amendment to Credit Agreement and Waiver (the “First FCLA Credit Agreement Amendment”) with AgCredit FLCA. As a result, the maximum allowable Total Indebtedness to Consolidated EBITDA Ratio (as defined in the FLCA Credit Agreement) was increased for the quarter ending December 31, 2016 from (i) 4.0 to 1.0 to (ii) 5.5 to 1.0. In addition, a one-time waiver was granted in connection with the cross-default covenant of the FLCA Credit Agreement relating to the Event of Default described above.

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents.
Receivables, Trade and Other Accounts Receivable, Allowance for Doubtful Accounts, Policy [Policy Text Block]	Allowance for Doubtful Accounts.
Consolidation, Policy [Policy Text Block]	Consolidation.
Farming Costs [Policy Text Block]	Farming Costs. However, the timing and manner in which farming costs are recognized in the Partnership’s consolidated financial statements over the course of the year is based on management’s estimate of annual farming costs expected to be incurred. For interim financial reporting purposes, farming costs are recognized as expense based on an estimate of the cost incurred to produce macadamia nuts sold during the quarter. Management estimates the average cost per pound for each orchard based on the estimated annual costs to farm each orchard and the anticipated annual production from each orchard. The amount of farming costs recognized as expense throughout the year is calculated by multiplying each orchard’s estimated cost per pound by the actual production from that orchard. The difference between actual farming costs incurred and the amount of farming costs recognized as expense is recorded as either an increase or decrease in deferred farming costs, which is reported as an asset in the consolidated balance sheets. Deferred farming costs accumulate throughout the year, typically peaking midway through the third quarter, since nut production is typically lowest during the first and second quarter of the year. Deferred farming costs are expensed over the remainder of the year since nut production is typically highest at the end of the third and fourth quarters. Management evaluates the validity of each orchard’s estimated cost on a monthly basis based on actual production and farming costs incurred, as well as any known events that might significantly affect forecasted annual production and farming costs for the remainder of the year.
Inventory, Policy [Policy Text Block]	Inventory.
Property, Plant and Equipment, Policy [Policy Text Block]	Land, Orchards and Equipment. Depreciation of orchards and other equipment is reported on a straight-line basis over the estimated useful lives of the assets (40 years for orchards, between 10 and 20 years for irrigation and well equipment, and between three and 12 years for other equipment). A 5% residual value is assumed for orchards. The macadamia orchards acquired in 1986 situated on leased land are being amortized on a straight-line basis over the terms of the leases (approximately 33 years from the inception of the Partnership) with no residual value assumed. The macadamia orchards acquired in 1989 situated on leased land are being amortized on a straight-line basis over a 40-year period (the terms of these leases exceed 40 years) with no residual value assumed. Repairs and maintenance costs are expensed unless they exceed $5,000 and extend the useful life beyond the depreciable life. The Partnership reviews long-lived assets held and used or held for sale for impairment at least annually or whenever events or circumstances indicate that the carrying amount of an asset may not be recoverable. If an evaluation is required, the estimated undiscounted future cash flows associated with the asset are compared to the asset’s carrying amount to determine if an impairment charge is required. If an impairment charge is required, the Partnership would write the assets down to fair value. All long-lived assets for which management has committed to a plan of disposal are reported at the lower of carrying amount or fair value as determined by quoted market price or a present value technique. Changes in projected cash flows generated by an asset based on new events or circumstances may indicate a change in fair value and require a new evaluation of recoverability of the asset. There were no indicators of impairment as of December 31, 2015 and 2014, respectively.
Goodwill and Intangible Assets, Policy [Policy Text Block]	Other Assets.
Excise Tax [Policy Text Block]	General Excise and Sales Taxes.
Income Tax, Policy [Policy Text Block]	Income Taxes of Partnership. 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 to be taxed as a corporation, as allowed by the Taxpayer Relief Act of 1997. The provision for income taxes equates to a 3.5% federally prescribed rate applied to gross income (net revenues less cost of revenues as calculated on a tax basis) for the years ended December 31, 2015 and 2014. Deferred tax liabilities are recognized for the future tax consequences attributable to differences between the financial reporting and tax reporting basis of assets and liabilities. The Partnership evaluates uncertain income tax positions utilizing a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. At December 31, 2015, management believes there were no uncertain income tax positions.
Income Tax Subsidiary [Policy Text Block]	Income Taxes of Royal. . Management evaluates uncertain income tax positions for Royal utilizing a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. At December 31, 2015, management believes there were no uncertain income tax positions .
Revenue Recognition, Policy [Policy Text Block]	Revenue. Lease revenue is recognized on a straight-line basis over the life of the lease.
Advertising Costs, Policy [Policy Text Block]	Advertising.
Pension and Other Postretirement Plans, Policy [Policy Text Block]	Pension Benefit and Intermittent Severance Costs.
Use of Estimates, Policy [Policy Text Block]	Estimates. On an ongoing basis, the Partnership evaluates its estimates, including those related to revenue recognition and accounts receivable, farming costs, inventories, useful lives of orchards and equipment, valuation of long-lived assets, intangible assets and goodwill, deferred taxes and employee benefits, among others. The Partnership bases its estimates on historical experience and on various other assumptions that are believed to be reasonable, the results of which form the basis for management’s judgments about the carrying values of assets and liabilities.
Comprehensive Income, Policy [Policy Text Block]	Accumulated Other Comprehensive Income (Loss).
New Accounting Pronouncements, Policy [Policy Text Block]	New Accounting Standards. In August 2014, the FASB issued ASU 2014-15, “Presentation of Financial Statements-Going Concern.” This guidance requires management to evaluate whether there are conditions or events that raise substantial doubt about an entity’s ability to continue as a going concern. If such conditions or events exist, disclosures are required that enable users of the financial statements to understand the nature of the conditions or events, management’s evaluation of the circumstances and management’s plans to mitigate the conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern. ASU No. 2014-15 is effective for annual and interim periods beginning after December 15, 2016, with early adoption permitted. The Partnership is currently assessing the provisions of the guidance and the impact of the adoption on its consolidated financial statements. In April 2015, the FASB issued ASU 2015-03, “Interest-Imputation of Interest (Subtopic 835-30) Simplifying the Presentation of Debt Issuance Costs.” This guidance requires debt issuance costs related to a recognized debt liability be presented on the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. This guidance simplifies presentation of debt issuance costs but does not address presentation or subsequent measurement of debt issue costs related to line of credit arrangements. In August 2015, the FASB issued ASU 2015-15 “Interest-Imputation of Interest (Subtopic 835-30) Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements” which indicates the SEC staff would not object to an entity deferring and presenting debt issuance costs related to line-of-credit arrangements as an asset and subsequently amortizing the deferred debt issuance costs ratably over the term of the line-of-credit arrangement, regardless of whether there are any outstanding borrowings on the line-of-credit arrangement. ASU 2015-03 will be effective for the first interim period within annual reporting periods beginning after December 15, 2015. Early adoption is permitted. The Partnership is currently assessing the provisions of the guidance and the impact of the adoption on its consolidated financial statements. In November 2015, the FASB issued ASU No. 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes. ASU No. 2015-17 requires that deferred tax assets and liabilities be classified as noncurrent on the balance sheet. ASU 2015-17 is effective for annual reporting periods beginning after December 15, 2016, and interim periods within those annual periods, with early adoption permitted. The Partnership is currently assessing the provisions of the guidance and the impact of the adoption on its consolidated financial statements. In February 2016, the FASB issued Accounting Standards Update No. 2016-02, Leases. The new standard establishes a right-of-use (ROU) model that requires a lessee to record a ROU asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement. The new standard is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. The Partnership is currently assessing the provisions of the guidance and the impact of the adoption on its consolidated financial statements.

Note 3 - Segment Information (T

Note 3 - Segment Information (Tables)	12 Months Ended
	Dec. 31, 2015
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Year Ended December 31, 2015 (in thousands) Orchards Branded Products Eliminations/ Reconciliation Total Revenues (1) External customers $ 6,425 $ 12,085 (2) $ - $ 18,510 Intersegment revenue 13,952 - (13,952 ) - Total revenue $ 20,377 $ 12,085 $ (13,952 ) $ 18,510 Operating income (loss) $ 1,022 $ (1,538 ) $ (573 ) $ (1,089 ) Depreciation and amortization $ 2,576 $ 82 $ - $ 2,658 Capital expenditures $ 11,582 $ 42 $ - $ 11,624 Segment assets $ 78,271 $ 13,679 $ (26,397 ) $ 65,553 Year Ended December 31, 2014 (in thousands) Orchards Branded Products Eliminations/ Reconciliation Total Revenues (1) External customers $ 10,579 $ 5,439 (2) $ - $ 16,018 Intersegment revenue 3,233 - (3,233 ) - Total revenue $ 13,812 $ 5,439 $ (3,233 ) $ 16,018 Operating (loss) income $ (1,825 ) $ (2,518 ) $ 507 $ (3,836 ) Depreciation and amortization $ 2,432 $ 39 $ - $ 2,471 Capital expenditures $ 3,061 $ 160 $ - $ 3,221 Segment assets $ 61,294 $ 8,030 $ (18,737 ) $ 50,587

Note 5 - Inventories (Tables)

Note 5 - Inventories (Tables)	12 Months Ended
	Dec. 31, 2015
Notes Tables
Schedule of Inventory, Current [Table Text Block]	2015 2014 Orchard Branded Product Total Orchard Branded Product Total Nut-in-shell $ 139 $ - $ 139 $ 463 $ - $ 463 Dry-in-shell 3,685 - 3,685 2,251 - 2,251 Macadamia nut kernel - 5,360 5,360 - 755 755 Finished goods - 771 771 - 740 740 Farming supplies 287 - 287 252 - 252 Packaging, supplies and ingredients - 394 394 - 327 327 Allowance for shrink and obsolescence - (67 ) (67 ) - (75 ) (75 ) $ 4,111 $ 6,458 $ 10,569 $ 2,966 $ 1,747 $ 4,713

Note 6 - Land, Orchards, and 26

Note 6 - Land, Orchards, and Equipment (Tables)	12 Months Ended
	Dec. 31, 2015
Notes Tables
Property, Plant and Equipment [Table Text Block]	2015 2014 Land $ 10,745 $ 8,884 Improvements 2,016 2,016 Machinery and equipment 8,663 8,489 Irrigation well and equipment 2,592 2,592 Producing orchards 76,073 69,749 Construction work-in-progress 3,326 241 Land, orchards and equipment (gross) 103,415 91,971 Less accumulated depreciation and amortization 52,162 49,653 Land, orchards and equipment (net) $ 51,253 $ 42,318

Note 7 - Short-term and Long-27

Note 7 - Short-term and Long-term Debt and Lease Obligations (Tables)	12 Months Ended
	Dec. 31, 2015
Notes Tables
Schedule of Debt [Table Text Block]	December 31, December 31, 2015 2014 Short-Term Debt Current portion of long-term debt $ 2,202 $ 1,050 Total short-term debt outstanding $ 2,202 $ 1,050 Long-Term Debt Revolving Credit Facility (due 2017) $ 5,000 $ - 2015 Bridge Loan (due 2017) (1) 2,835 - 2010 Term Loan (due 2020) 4,725 5,775 2015 6-Year Term Loan (due 2021) 4,594 - 2015 20-Year Term Loan (due 2045) 5,133 - Other 20 - Total principal amount of long-term debt 22,307 5,775 Less: current portion of long-term debt 2,202 1,050 Total long-term debt outstanding $ 20,105 $ 4,725
Schedule of Maturities of Long-term Debt [Table Text Block]	Payments Due by Period Total 2016 2017 2018 2019 2020 Remaining Debt $ 22,307 $ 2,202 $ 10,029 $ 2,188 $ 2,188 $ 1,664 $ 4,036
Schedule of Carrying Values and Estimated Fair Values of Debt Instruments [Table Text Block]	2015 2014 Carrying Amount Fair Value Carrying Amount Fair Value Long-term debt $ 17,307 $ 18,023 $ 5,775 $ 6,110 Revolving credit facility $ 5,000 $ 5,000 $ - $ - $ 22,307 $ 23,023 $ 5,775 $ 6,110
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Total 2016 2017 2018 2019 2020 Remaining Operating leases (1) 792 251 219 141 128 53 - Total $ 792 $ 251 $ 219 $ 141 $ 128 $ 53 $ 0

Note 8 - Income Taxes (Tables)

Note 8 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2015
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	2015 2014 Currently payable $ 114 $ - Deferred 14 (16 ) Gross income tax expense $ 128 $ (16 )
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	2015 2014 Deferred tax assets: Intangible assets $ 111 $ 115 Inventory 31 31 Other - 3 Gross deferred tax assets 142 149 Deferred income tax liabilities: Land, orchards, and equipment (1,160 ) (1,153 ) Other - - Gross deferred tax liabilities (1,160 ) (1,153 ) Net deferred income tax liabilities $ (1,018 ) $ (1,004 )

Note 9 - Pension Plan (Tables)

Note 9 - Pension Plan (Tables)	12 Months Ended
	Dec. 31, 2015
Notes Tables
Schedule of Funded Status of Plan and Amounts Recognized in Consolidated Balance Sheets [Table Text Block]	2015 2014 Change in projected benefit obligation: Projected benefit obligation at beginning of year $ 1,493 $ 1,201 Service cost 69 62 Interest cost 62 61 Actuarial loss 18 197 Benefits paid (31 ) (28 ) Projected benefit obligation at end of year $ 1,611 $ 1,493 Change in plan assets: Fair value of plan assets at beginning of year $ 1,282 $ 1,199 Actual return (loss) on plan assets (27 ) 74 Employer contribution - 37 Benefits paid (31 ) (28 ) Fair value of plan assets at end of year $ 1,224 $ 1,282 Funded status $ (387 ) $ (211 ) Amounts recognized in the consolidated balance sheets consist of: Accrued pension liability (non-current) $ (387 ) $ (211 )
Schedule of Net Periodic Benefit Cost Not yet Recognized [Table Text Block]	2015 2014 Net actuarial loss $ 241 $ 127 Prior service cost - 2 $ 241 $ 129
Schedule of Net Benefit Costs [Table Text Block]	2015 2014 Service cost $ 69 $ 62 Interest cost 62 61 Expected return on plan assets (69 ) (66 ) Amortization of net actuarial loss and prior service cost 2 7 Net periodic pension cost $ 64 $ 64
Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]	2015 2014 Net loss $ 154 $ 189 Amortization of prior service cost (7 ) (7 ) Total recognized in accumulated other comprehensive loss) $ 147 $ 182 Total recognized in net periodic pension cost and other Comprehensive loss $ (211 ) $ (246 )
Schedule of Assumptions Used [Table Text Block]	2015 2014 Pension benefit obligation: Discount rate 4.20% 4.20% Compensation increase 2.00% 2.00% Net periodic pension cost: Discount rate 4.20% 5.20% Compensation increase 2.00% 2.00% Expected return on plan assets 5.50% 5.50%
Schedule of Fair Value of Pension Plan Assets [Table Text Block]	Fair Value Measurement at December 31, 2015 Quoted Prices in Active Markets for Identical Assets Significant Observable Inputs Significant Unobservable Inputs Asset Category Total (Level 1) (Level 2) (Level 3) U.S. large-cap value $ 258 $ - $ 258 $ - U.S. mid-cap value 246 - 246 - U.S. small-cap value 245 - 245 - Pooled fixed income 475 - 475 - Total $ 1,224 $ - $ 1,224 $ - Fair Value Measurement at December 31, 2014 Quoted Prices in Active Markets for Identical Assets Significant Observable Inputs Significant Unobservable Inputs Asset Category Total (Level 1) (Level 2) (Level 3) U.S. large-cap value $ 255 $ - $ 255 $ - U.S. mid-cap value 257 - 257 - U.S. small-cap value 256 - 256 - Pooled fixed income 514 - 514 - Total $ 1,282 $ - $ 1,282 $ -
Schedule of Expected Benefit Payments [Table Text Block]	Years Ending December 31, (in thousands) 2016 51 2017 55 2018 60 2019 65 2020 72 2021-2024 482

Note 10 - Union Bargaining Un30

Note 10 - Union Bargaining Unit Intermittent Employees Severance Plan (Tables)	12 Months Ended
	Dec. 31, 2015
Intermittent Severance Plan [Member]
Notes Tables
Schedule of Net Periodic Benefit Cost Not yet Recognized [Table Text Block]	2015 2014 Net actuarial loss $ 45 $ 57
Schedule of Net Benefit Costs [Table Text Block]	2015 2014 Service cost $ 19 $ 17 Interest cost 14 16 Amortization of net loss 1 - Settlement loss 5 - Net periodic pension cost $ 39 $ 33
Schedule of Assumptions Used [Table Text Block]	2015 2014 Weighted average assumptions Discount rate 3.80% 3.60% Rate of compensation increase 1.65% 1.65%
Schedule of Expected Benefit Payments [Table Text Block]	Years Ending December 31, (in thousands) 2016 12 2017 23 2018 29 2019 14 2020-2024 167
Schedule of Net Periodic Benefit Cost Not yet Recognized [Table Text Block]	2015 2014 Net actuarial loss $ 241 $ 127 Prior service cost - 2 $ 241 $ 129
Schedule of Net Benefit Costs [Table Text Block]	2015 2014 Service cost $ 69 $ 62 Interest cost 62 61 Expected return on plan assets (69 ) (66 ) Amortization of net actuarial loss and prior service cost 2 7 Net periodic pension cost $ 64 $ 64
Schedule of Assumptions Used [Table Text Block]	2015 2014 Pension benefit obligation: Discount rate 4.20% 4.20% Compensation increase 2.00% 2.00% Net periodic pension cost: Discount rate 4.20% 5.20% Compensation increase 2.00% 2.00% Expected return on plan assets 5.50% 5.50%
Schedule of Expected Benefit Payments [Table Text Block]	Years Ending December 31, (in thousands) 2016 51 2017 55 2018 60 2019 65 2020 72 2021-2024 482

Note 12 - Quarterly Operating31

Note 12 - Quarterly Operating Results (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2015
Notes Tables
Schedule of Quarterly Financial Information [Table Text Block]	Revenues Gross Profit (Loss) Net Income (Loss) Net Income (Loss) per Class A Unit 2015 1 st $ 3,468 $ 848 $ (658 ) $ (0.06 ) 2 nd 5,094 1,530 71 0.01 3 rd 4,686 1,401 (216 ) (0.02 ) 4 th Quarter 5,262 493 (1,389 ) (0.13 ) 2014 1 st $ 3,600 $ 868 $ (253 ) $ (0.02 ) 2 nd 2,432 13 (2,979 ) (0.27 ) 3 rd 5,037 (154 ) (1,421 ) (0.13 ) 4 th 4,949 (878 ) (1,540 ) (0.14 )

Note 1 - Operations and Owner32

Note 1 - Operations and Ownership (Details Textual)	12 Months Ended
	Dec. 31, 2015USD ($)a	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Property Available for Operating Lease [Member]
Area of Land	641
Area of Land	5,379
Area Farmed by Entity for Other Orchards Owners	433
Cash and Cash Equivalents, at Carrying Value | $	$ 404,000	$ 786,000	$ 205,000
Working Capital | $	$ 8,600,000	$ 4,600,000

Note 2 - Summary of Significa33

Note 2 - Summary of Significant Accounting Policies (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Macadamia Orchards Acquired in 1986 [Member]
Property, Plant, and Equipment, Salvage Value	$ 0
Property, Plant and Equipment, Useful Life	33 years
Macadamia Orchards Acquired in 1989 [Member] | Minimum [Member]
Lessee Leasing Arrangements, Operating Leases, Term of Contract	40 years
Macadamia Orchards Acquired in 1989 [Member]
Property, Plant, and Equipment, Salvage Value	$ 0
Property, Plant and Equipment, Useful Life	40 years
Developing Orchards [Member] | Maximum [Member]
Period Taken By Developing Orchards To Reach Commercial Viability	12 years
Producing Orchards [Member]
Property, Plant and Equipment, Useful Life	40 years
Irrigation Well And Equipment [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life	20 years
Irrigation Well And Equipment [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life	10 years
Other Equipment [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life	12 years
Other Equipment [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life	3 years
Royal Hawaiian Macadamia Nut Inc [Member]
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	6.90%	6.90%
Deferred Tax Assets, Gross	$ 3,000,000	$ 2,400,000
Valuation Allowance As Percentage Of Deferred Tax Asset	100.00%
Effective Income Tax Rate Reconciliation, Percent	0.00%
Gross Income Tax Rate For Partnership	3.50%	3.50%
Liability for Uncertain Tax Positions, Current	$ 0
Repairs And Maintenance Cost Threshold Amount To Be Expensed	5,000
Excise and Sales Taxes	$ 65,000	$ 30,000
Percentage Increase In Annual Revenue Growth Required To Remain In Hawaii Enterprise Zones Program	2.00%
Percentage Increase in Headcount Required After First Year to Remain in Hawaii Enterprise Zones Program	10.00%
Percentage Increase in Headcount Required in Fourth, Fifth, Sixth, Seventh Year to Remain in Hawaii Enterprise Zones Program	15.00%
Deferred Tax Assets, Gross	$ 142,000	149,000
Advertising Expense	139,000	106,000
Accumulated Other Comprehensive Income (Loss), Net of Tax	$ (321,000)	$ (186,000)

Note 3 - Segment Information (D

Note 3 - Segment Information (Details Textual) $ / shares in Units, lb in Millions		3 Months Ended								4 Months Ended	12 Months Ended
		Dec. 31, 2015USD ($)	Sep. 30, 2015USD ($)	Jun. 30, 2015USD ($)$ / shares	Mar. 31, 2015USD ($)	Dec. 31, 2014USD ($)$ / shares	Sep. 30, 2014USD ($)	Jun. 30, 2014USD ($)$ / shares	Mar. 31, 2014USD ($)	Oct. 31, 2014lb$ / shares	Dec. 31, 2015USD ($)		Jun. 30, 2015$ / shares	Dec. 31, 2014USD ($)$ / shares		Jun. 30, 2014$ / shares
Lease Agreements [Member]
Number of Agreements											2
Percentage of Price Computed on Counterparty Year-to-Date Price of Highest Year to Date Volume Fancy and Choice Products											60.00%
Percentage of Counterparty Year-to-Date Price of Highest Year-to-Date Volume Fancy and Choice Products Used as Part of Basis for Which Price is Determined											37.00%
Percentage of Price Computed on Actual Price Paid as Quoted in Hawaii Macadamia Nuts Annual Summary Used as a Component to Determine Price Per Agreement											40.00%
Licensing Agreements [Member]
Number of Agreements											1
Percentage of Price Computed on Counterparty Year-to-Date Price of Highest Year to Date Volume Fancy and Choice Products											50.00%
Percentage of Counterparty Year-to-Date Price of Highest Year-to-Date Volume Fancy and Choice Products Used as Part of Basis for Which Price is Determined											37.00%
Percentage of Price Computed on Actual Price Paid as Quoted in Hawaii Macadamia Nuts Annual Summary Used as a Component to Determine Price Per Agreement											50.00%
Macadamia Nut Production [Member] | Supplier Concentration Risk [Member]
Concentration Risk, Percentage											19.00%
Branded Products [Member]
Revenues	[1],[2]										$ 12,085,000			$ 5,439,000
Cost of Goods Sold											9,200,000			5,200,000
Operating Income (Loss)											$ (1,538,000)			$ (2,518,000)
Final Price Per Pound Published By The USDA | $ / shares				$ 0.87				$ 0.87					$ 0.87			$ 0.87
Number of Reportable Segments											2
Average Price Per Pound Received for Nuts Produced from Orchards | $ / shares													$ 0.85			$ 0.82
Production Sold Price | $ / shares						$ 0.77								$ 0.77
Minimum AmountOfWISNutsSold | lb										4
Percentage of Moisture										20.00%
Percentage of Kernal Recovery										30.00%
Purchase Agreement Macadamia Nuts Price Per Pound | $ / shares										$ 1
Revenues		$ 5,262,000	$ 4,686,000	$ 5,094,000	$ 3,468,000	$ 4,949,000	$ 5,037,000	$ 2,432,000	$ 3,600,000		$ 18,510,000	[1]		$ 16,018,000	[1]
Operating Income (Loss)											$ (1,089,000)			$ (3,836,000)
[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 3 - Reportable Segments (D

Note 3 - Reportable Segments (Details) - USD ($)		3 Months Ended								12 Months Ended
		Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015		Dec. 31, 2014
Orchards [Member] | Intersegment Eliminations [Member]
Revenues1
Revenues	[1]									$ 13,952,000		$ 3,233,000
Orchards [Member] | Operating Segments [Member]
Revenues1
Revenues	[1]									20,377,000		13,812,000
Orchards [Member]
Revenues1
Revenues	[1]									6,425,000		10,579,000
Operating Income (Loss)										1,022,000		(1,825,000)
Depreciation and amortization										2,576,000		2,432,000
Capital expenditures										11,582,000		3,061,000
Segment assets		$ 78,271,000				$ 61,294,000				$ 78,271,000		$ 61,294,000
Branded Products [Member] | Intersegment Eliminations [Member]
Revenues1
Revenues	[1]
Branded Products [Member] | Operating Segments [Member]
Revenues1
Revenues	[1]									$ 12,085,000		$ 5,439,000
Branded Products [Member]
Revenues1
Revenues	[1],[2]									12,085,000		5,439,000
Operating Income (Loss)										(1,538,000)		(2,518,000)
Depreciation and amortization										82,000		39,000
Capital expenditures										42,000		160,000
Segment assets		13,679,000				8,030,000				13,679,000		8,030,000
Consolidation Reconciliation [Member] | Intersegment Eliminations [Member]
Revenues1
Revenues	[1]									(13,952,000)		(3,233,000)
Consolidation Reconciliation [Member] | Operating Segments [Member]
Revenues1
Revenues	[1]									(13,952,000)		$ (3,233,000)
Consolidation Reconciliation [Member]
Revenues1
Revenues	[1]
Operating Income (Loss)										$ (573,000)		$ 507,000
Depreciation and amortization
Capital expenditures
Segment assets		(26,397,000)				(18,737,000)				$ (26,397,000)		$ (18,737,000)
Intersegment Eliminations [Member]
Revenues1
Revenues	[1]
Operating Segments [Member]
Revenues1
Revenues	[1]									$ 18,510,000		$ 16,018,000
Revenues		5,262,000	$ 4,686,000	$ 5,094,000	$ 3,468,000	4,949,000	$ 5,037,000	$ 2,432,000	$ 3,600,000	18,510,000	[1]	16,018,000	[1]
Operating Income (Loss)										(1,089,000)		(3,836,000)
Depreciation and amortization										2,658,000		2,471,000
Capital expenditures										11,483,000		3,221,000
Segment assets		$ 65,553,000				$ 50,587,000				$ 65,553,000		$ 50,587,000
[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 4 - Related-Party Transa36

Note 4 - Related-Party Transactions (Details Textual) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2015
Scott C. Wallace [Member]
Related Party Transaction Period of Base Pay Used to Calculate Severance Payable		180 days
Related Party Transaction Severance Payable Agreement Amount		$ 125,000
Randolph Cabral [Member]
Related Party Transaction Period of Base Pay Used to Calculate Severance Payable	1 year 180 days
Related Party Transaction Severance Payable Agreement Amount	$ 222,300

Note 5 - Summary of Inventories

Note 5 - Summary of Inventories (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Nut In Shell [Member] | Orchards [Member]
Nut-in-shell	$ 139	$ 463
Nut In Shell [Member] | Branded Products [Member]
Nut-in-shell
Nut In Shell [Member]
Nut-in-shell	$ 139	$ 463
Dry In Shell [Member] | Orchards [Member]
Nut-in-shell	$ 3,685	$ 2,251
Dry In Shell [Member] | Branded Products [Member]
Nut-in-shell
Dry In Shell [Member]
Nut-in-shell	$ 3,685	$ 2,251
Orchards [Member]
Macadamia nut kernel
Finished goods
Farming supplies	$ 287	$ 252
Packaging, supplies and ingredients
Allowance for shrink and obsolescence
Inventories, net	$ 4,111	$ 2,966
Branded Products [Member]
Macadamia nut kernel	5,360	755
Finished goods	$ 771	$ 740
Farming supplies
Packaging, supplies and ingredients	$ 394	$ 327
Allowance for shrink and obsolescence	(67)	(75)
Inventories, net	6,458	1,747
Macadamia nut kernel	5,360	755
Finished goods	771	740
Farming supplies	287	252
Packaging, supplies and ingredients	394	327
Allowance for shrink and obsolescence	(67)	(75)
Inventories, net	$ 10,569	$ 4,713

Note 6 - Land, Orchards, and 38

Note 6 - Land, Orchards, and Equipment (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Depreciation, Depletion and Amortization	$ 2,658	$ 2,471

Note 6 - Land, Orchards, and 39

Note 6 - Land, Orchards, and Equipment, Stated at Cost (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Land [Member]
Land, orchards and equipment, gross	$ 10,745	$ 8,884
Land Improvements [Member]
Land, orchards and equipment, gross	2,016	2,016
Machinery and Equipment [Member]
Land, orchards and equipment, gross	8,663	8,489
Irrigation Well And Equipment [Member]
Land, orchards and equipment, gross	2,592	2,592
Producing Orchards [Member]
Land, orchards and equipment, gross	76,073	69,749
Construction in Progress [Member]
Land, orchards and equipment, gross	3,326	241
Land, orchards and equipment, gross	103,415	91,971
Less accumulated depreciation and amortization	52,162	49,653
Land, orchards and equipment (net)	$ 51,253	$ 42,318

Note 7 - Short-term and Long-40

Note 7 - Short-term and Long-term Debt and Lease Obligations (Details Textual)	Sep. 01, 2016	Jun. 15, 2015USD ($)	Dec. 31, 2015USD ($)aRate	Jun. 30, 2015$ / shares	Dec. 31, 2014USD ($)$ / sharesRate	Jun. 29, 2015	Mar. 31, 2015	Mar. 27, 2015USD ($)	Mar. 26, 2015USD ($)	Dec. 31, 2013USD ($)
Revolving Credit Facility [Member] | American Ag Credit [Member]
Line of Credit Facility, Maximum Borrowing Capacity									$ 5,000,000
Percentage In Excess Of Federal Funds Rate			0.50%
Debt Instrument, Interest Rate, Stated Percentage						6.00%	6.50%
Revolving Credit Facility [Member] | Maximum [Member]
Line of Credit Facility, Commitment Fee Percentage			0.375%
Revolving Credit Facility [Member]
Line of Credit Facility, Interest Rate at Period End			4.25%
Long-term Line of Credit			$ 5,000,000
American Ag Credit [Member] | The 2010 Term Loan [Member]
Long-term Debt, Gross								$ 10,500,000
American Ag Credit [Member] | The 2015 6-year Term Loan [Member] | Second Term Loan [Member]
Long-term Debt, Gross								$ 5,250,000
Debt Instrument, Interest Rate, Stated Percentage			4.01%
Long-term Debt			$ 4,594,000
AgCredit [Member] | Bridge Loan [Member] | Base Rate [Member] | Scenario, Forecast [Member]
Debt Instrument, Interest Rate, Increase (Decrease)	1.00%
AgCredit [Member] | Bridge Loan [Member] | Base Rate [Member]
Percentage In Excess Of Federal Funds Rate		0.50%
Debt Instrument, Basis Spread on Variable Rate		0.75%
AgCredit [Member] | Bridge Loan [Member]
Long-term Debt, Gross		$ 2,835,000
Short-term Debt			2,835,000
American AgCredit, FLCA [Member] | The 2015 20-Year Term Loan [Member]
Debt Instrument, Interest Rate, Stated Percentage		5.29%
Long-term Debt			5,133,000
The 2010 Term Loan [Member]
Long-term Debt			4,725,000		$ 5,775,000
The 2015 6-year Term Loan [Member]
Long-term Debt			4,594,000
The 2015 20-Year Term Loan [Member]
Long-term Debt			$ 5,133,000
Producing Orchards [Member]
Area of Orchards Leased | a			1,601
Macadamia Nut Price Per Pound as Per Preliminary USDA Report | $ / shares				$ 0.87	$ 800,000
Operating Leases, Rent Expense, Contingent Rentals			$ 54,000		$ 103,000
Operating Leases, Rent Expense, Net			155,000		197,000
Long-term Debt			$ 22,307,000		$ 5,775,000
Fair Value Inputs, Discount Rate			4.00%		4.25%
Working Capital			$ 8,600,000		$ 4,600,000
Current Ratio | Rate			273.00%		243.00%
Operating Leases Accrued Contingent Rentals					$ 54,000					$ 49,000

Note 7 - Short and Long-Term De

Note 7 - Short and Long-Term Debt Oustanding (Details) - USD ($)		Dec. 31, 2015	Dec. 31, 2014
Line of Credit [Member]
Revolving Credit Facility (due 2017)		$ 5,000,000
The 2010 Term Loan [Member]
Revolving Credit Facility (due 2017)		4,725,000	$ 5,775,000
The 2015 6-year Term Loan [Member]
Revolving Credit Facility (due 2017)		4,594,000
The 2015 20-Year Term Loan [Member]
Revolving Credit Facility (due 2017)		5,133,000
BOH [Member]
Revolving Credit Facility (due 2017)		20,000
Bridge Loan [Member]
2015 Bridge Loan (due 2017) (1)	[1]	2,835,000
Excluding Bridge Loan [Member]
Current portion of long-term debt		2,202,000	$ 1,050,000
Current portion of long-term debt		2,202,000	1,050,000
Total short-term debt outstanding		2,202,000	1,050,000
Revolving Credit Facility (due 2017)		22,307,000	5,775,000
Total long-term debt outstanding		$ 20,105,000	$ 4,725,000
[1]	Maturity date for the 2015 Bridge Loan may be earlier than 2017. See description of the 2015 Bridge Loan below.

Note 7 - Maturities of Long-ter

Note 7 - Maturities of Long-term Debt (Details) $ in Thousands	Dec. 31, 2015USD ($)
Total	$ 22,307
2,016	2,202	[1]
2,017	10,029
2,018	2,188
2,019	2,188
2,020	1,664
Remaining	$ 4,036
[1]	For remainder of year.

Note 7 - Summary of Estimated F

Note 7 - Summary of Estimated Fair Values of the Partnership's Financial Instrument (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Long-term Debt Excluding Line of Credit [Member]
Long-term Debt	$ 17,307	$ 5,775
Long-term debt	18,023	$ 6,110
Line of Credit [Member]
Long-term Debt	5,000
Long-term debt	5,000
Long-term Debt	22,307	$ 5,775
Long-term debt	$ 23,023	$ 6,110

Note 7 - Operating Leases (Deta

Note 7 - Operating Leases (Details)	Dec. 31, 2015USD ($)
Total	$ 792,000
2,016	251,000
2,017	219,000
2,018	141,000
2,019	128,000
2,020	$ 53,000
Remaining

Note 8 - Income Taxes (Details

Note 8 - Income Taxes (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Royal Hawaiian Macadamia Nut Inc [Member]
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	6.90%	6.90%
Deferred Tax Assets, Gross	$ 3,000,000	$ 2,400,000
Valuation Allowance As Percentage Of Deferred Tax Asset	100.00%
Gross Income Tax Rate For Partnership	3.50%	3.50%
Deferred Tax Assets, Gross	$ 142,000	$ 149,000

Note 8 - Components of Gross In

Note 8 - Components of Gross Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Currently payable	$ 114
Deferred	14	$ (16)
Gross income tax expense (benefit)	$ 128	$ (16)

Note 8 - Components of the Net

Note 8 - Components of the Net Deferred Income Tax Liability (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Intangible assets	$ 111	$ 115
Inventory	$ 31	31
Other		3
Gross deferred tax assets	$ 142	149
Land, orchards, and equipment	$ (1,160)	$ (1,153)
Other
Gross deferred tax liabilities	$ (1,160)	$ (1,153)
Net deferred income tax liabilities	$ (1,018)	$ (1,004)

Note 9 - Pension Plan (Details

Note 9 - Pension Plan (Details Textual)	12 Months Ended
	Dec. 31, 2015USD ($)
Equity Securities [Member]
Defined Benefit Plan, Target Plan Asset Allocations	60.00%
Fixed Income Funds [Member]
Defined Benefit Plan, Target Plan Asset Allocations	40.00%
Defined Benefit Plans, Estimated Future Employer Contributions in Next Fiscal Year	$ 77,400

Note 9 - Reconciliation of the

Note 9 - Reconciliation of the Changes in the Pension Benefit Obligation and Plan Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Pension Plan [Member]
Projected benefit obligation at beginning of year	$ 1,493	$ 1,201
Service cost	69	62
Interest cost	62	61
Actuarial loss	18	197
Benefits paid	(31)	(28)
Projected benefit obligation at end of year	1,611	1,493
Fair value of plan assets at beginning of year	1,282	1,199
Actual return (loss) on plan assets	$ (27)	74
Employer contribution		37
Fair value of plan assets at end of year	$ 1,224	1,282
Funded status	(387)	(211)
Accrued pension liability (non-current)	(387)	(211)
Fair value of plan assets at beginning of year	1,282
Fair value of plan assets at end of year	1,224	1,282
Accrued pension liability (non-current)	$ (703)	$ (580)

Note 9 - Summary of Amounts Rec

Note 9 - Summary of Amounts Recognized in Accumulated Other Comprehensive Income (Loss) During the Period (Details) - Pension Plan [Member] - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Net actuarial loss	$ 241	$ 127
Prior service cost		2
	$ 241	$ 129

Note 9 - Components of Net Peri

Note 9 - Components of Net Periodic Benefit Cost (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Pension Plan [Member]
Service cost	$ 69,000	$ 62,000
Interest cost	62,000	61,000
Expected return on plan assets	(69,000)	(66,000)
Amortization of net actuarial loss and prior service cost	2,000	7,000
Net periodic pension cost	64,000	64,000
Amortization of net actuarial loss and prior service cost	$ 135,000	$ 223,000

Note 9 - Summary of Amounts R52

Note 9 - Summary of Amounts Recognized in Other Comprehensive Income (Loss) (Details) - Pension Plan [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Net loss	$ 154	$ 189
Amortization of prior service cost	(7)	(7)
Total recognized in accumulated other comprehensive loss)	147	182
Comprehensive loss	$ (211)	$ (246)

Note 9 - Summary of Weighted Av

Note 9 - Summary of Weighted Average Actuarial Assumptions Used to Determine the Pension Benefit Obligations and the Net Periodic Pension Cost (Details) - Pension Plan [Member]	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Discount rate	4.20%	4.20%
Compensation increase	2.00%	2.00%
Discount rate	4.20%	5.20%
Compensation increase	2.00%	2.00%
Expected return on plan assets	5.50%	5.50%

Note 9 - Fair Values of The Par

Note 9 - Fair Values of The Partnership’s Pension Plan Assets By Asset Category (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
U.S. Large Cap Value [Member] | Fair Value, Inputs, Level 1 [Member]
Fair value of plan assets
U.S. Large Cap Value [Member] | Fair Value, Inputs, Level 2 [Member]
Fair value of plan assets	$ 258	$ 255
U.S. Large Cap Value [Member] | Fair Value, Inputs, Level 3 [Member]
Fair value of plan assets
U.S. Large Cap Value [Member]
Fair value of plan assets	$ 258	$ 255
US Mid Cap Blend [Member] | Fair Value, Inputs, Level 1 [Member]
Fair value of plan assets
US Mid Cap Blend [Member] | Fair Value, Inputs, Level 2 [Member]
Fair value of plan assets	$ 246	$ 257
US Mid Cap Blend [Member] | Fair Value, Inputs, Level 3 [Member]
Fair value of plan assets
US Mid Cap Blend [Member]
Fair value of plan assets	$ 246	$ 257
US Small Cap Growth [Member] | Fair Value, Inputs, Level 1 [Member]
Fair value of plan assets
US Small Cap Growth [Member] | Fair Value, Inputs, Level 2 [Member]
Fair value of plan assets	$ 245	$ 256
US Small Cap Growth [Member] | Fair Value, Inputs, Level 3 [Member]
Fair value of plan assets
US Small Cap Growth [Member]
Fair value of plan assets	$ 245	$ 256
Fixed Income Funds [Member] | Fair Value, Inputs, Level 1 [Member]
Fair value of plan assets
Fixed Income Funds [Member] | Fair Value, Inputs, Level 2 [Member]
Fair value of plan assets	$ 475	$ 514
Fixed Income Funds [Member] | Fair Value, Inputs, Level 3 [Member]
Fair value of plan assets
Fixed Income Funds [Member]
Fair value of plan assets	$ 475	$ 514
Fair Value, Inputs, Level 1 [Member]
Fair value of plan assets
Fair Value, Inputs, Level 2 [Member]
Fair value of plan assets	$ 1,224	$ 1,282
Fair Value, Inputs, Level 3 [Member]
Fair value of plan assets
Fair value of plan assets	$ 1,224	$ 1,282

Note 9 - Summary of Pension Ben

Note 9 - Summary of Pension Benefit Payments, Which Reflect Expected Future Services Expected to Be Paid (Details) $ in Thousands	Dec. 31, 2015USD ($)
2,016	$ 51
2,017	55
2,018	60
2,019	65
2,020	72
2021-2024	$ 482

Note 10 - Union Bargaining Un56

Note 10 - Union Bargaining Unit Intermittent Employees Severance Plan (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Intermittent Severance Plan [Member] | Minimum [Member]
Defined Benefit Plan Assumptions Discount Rate Analysis Yield Curve of Annualized Individual Rates Period	1 year
Intermittent Severance Plan [Member] | Maximum [Member]
Defined Benefit Plan Assumptions Discount Rate Analysis Yield Curve of Annualized Individual Rates Period	30 years
Intermittent Severance Plan [Member]
Defined Benefit Plan Payment Period for Each Year Worked	8 days
Defined Benefit Plan Eligible Service Period	3 years
Defined Benefit Plan Age to Be Reached to Be Eligible for Payment	60 years
Defined Benefit Plan, Benefit Obligation	$ 409,337	$ 443,079
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net Unamortized Gain (Loss) Arising During Period, Net of Tax	12,000	$ 41,000
Defined Benefit Plans, Estimated Future Employer Contributions in Next Fiscal Year	94,000
Defined Benefit Plan Estimated Actuarial Gain (Loss)	1,312
Defined Benefit Plans, Estimated Future Employer Contributions in Next Fiscal Year	$ 77,400

Note 10 - Summary of Amounts Re

Note 10 - Summary of Amounts Recognized in Accumulated Other Comprehensive Income (Loss) at the End of the Period (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Intermittent Severance Plan [Member]
Net actuarial loss	$ 45	$ 57

Note 10 - Components of Net Per

Note 10 - Components of Net Periodic Intermittent Severance Cost (Details) - Intermittent Severance Plan [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Service cost	$ 19	$ 17
Interest cost	14	$ 16
Amortization of net loss	1
Settlement loss	5
Net periodic pension cost	$ 39	$ 33

Note 10 - Summary of Weighted A

Note 10 - Summary of Weighted Average Actuarial Assumptions Used to Determine the Pension Benefit Obligations and the Net Periodic Pension Cost (Details) - Intermittent Severance Plan [Member]	Dec. 31, 2015	Dec. 31, 2014
Discount rate	3.80%	3.60%
Compensation increase	1.65%	1.65%

Note 10 - Summary of Pension Be

Note 10 - Summary of Pension Benefit Payments, Which Reflect Expected Future Services Expected to Be Paid (Details) $ in Thousands	Dec. 31, 2015USD ($)
Intermittent Severance Plan [Member]
2,016	$ 12
2,017	23
2,018	29
2,019	14
2020-2024	167
2,016	51
2,017	55
2,018	60
2,019	$ 65

Note 11 - Defined Contributio61

Note 11 - Defined Contribution Plan (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Defined Contribution Plan, Employer Matching Contribution, Percent of Match	50.00%
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent	4.00%
Defined Contribution Plan, Cost Recognized	$ 35,000	$ 35,000
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 114,000	$ 108,000

Note 12 - Summary of Selected U

Note 12 - Summary of Selected Unaudited Quarterly Operating Results (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015		Dec. 31, 2014
Revenues	$ 5,262,000	$ 4,686,000	$ 5,094,000	$ 3,468,000	$ 4,949,000	$ 5,037,000	$ 2,432,000	$ 3,600,000	$ 18,510,000	[1]	$ 16,018,000	[1]
Gross Profit	493,000	1,401,000	1,530,000	848,000	(878,000)	(154,000)	13,000	868,000	4,272,000		(151,000)
Net Income	$ (1,389,000)	$ (216,000)	$ 71,000	$ (658,000)	$ (1,540,000)	$ (1,421,000)	$ (2,979,000)	$ (253,000)	$ (2,192,000)		$ (6,193,000)
Net Income per Class A Unit (in dollars per share)	$ (0.13)	$ (0.02)	$ 0.01	$ (0.06)	$ (0.14)	$ (0.13)	$ (0.27)	$ (0.02)	$ (0.21)		$ (0.56)
[1]	All revenues are from sources within the United States of America, Canada and Asia.

Note 13 - Concentration Risks (

Note 13 - Concentration Risks (Details Textual)	Jun. 20, 2013	Dec. 31, 2015
Lease Agreement One [Member] | Minimum [Member]
Remaining Agreement Term		64 years
Lease Agreement One [Member]
Term of Agreement		99 years
Lease Agreements [Member]
Number of Agreements		2
Licensing Agreements [Member]
Term of Agreement		50 years
Number of Agreements		1
Remaining Agreement Term		15 years
Lease Agreement Two [Member] | Maximum [Member]
Remaining Agreement Term		65 years
Lease Agreement Two [Member]
Term of Agreement		99 years
Bargaining Agreement [Member]
Number of Agreements	2
Period After End of Month of Delivery When Payment is to Be Made		30 days
Entity Number of Employees		265
Number of Seasonal Employees		177
Number of Part Time Employees		4
Number of Farming Supervision and Management Employees		21
Number of Production Maintenance and Agricultural Operations Employees		224
Number of Accounting and Administration Employees		18
Number of Employees in Sales		2

Note 15 - Subsequent Events (De

Note 15 - Subsequent Events (Details Textual)	Sep. 01, 2016	Mar. 11, 2016USD ($)	Dec. 31, 2015USD ($)
London Interbank Offered Rate (LIBOR) [Member] | American AgCredit, PCA [Member] | 2015 Bridge Loan [Member] | Scenario, Forecast [Member]
Debt Instrument, Basis Spread on Variable Rate	3.00%
London Interbank Offered Rate (LIBOR) [Member] | American AgCredit, PCA [Member] | 2015 Bridge Loan [Member]
Debt Instrument, Basis Spread on Variable Rate			2.75%
Base Rate [Member] | American AgCredit, PCA [Member] | 2015 Bridge Loan [Member] | Scenario, Forecast [Member]
Debt Instrument, Basis Spread on Variable Rate	1.00%
Base Rate [Member] | American AgCredit, PCA [Member] | 2015 Bridge Loan [Member]
Debt Instrument, Basis Spread on Variable Rate			0.75%
American AgCredit, PCA [Member] | For the Quarter Ending March 31, 2016 [Member] | Subsequent Event [Member]
Minimum Consolidated EBITDA Required by Credit Agreement		$ 1,000,000
American AgCredit, PCA [Member] | For the Quarter Ending March 31, 2016 [Member]
Minimum Consolidated EBITDA Required by Credit Agreement			$ 3,500,000
American AgCredit, PCA [Member] | For the Quarter Ending June 30, 2016 [Member] | Subsequent Event [Member]
Minimum Consolidated EBITDA Required by Credit Agreement		1,250,000
American AgCredit, PCA [Member] | For the Quarter Ending June 30, 2016 [Member]
Minimum Consolidated EBITDA Required by Credit Agreement			4,000,000
American AgCredit, PCA [Member] | For the Quarter Ending September 30, 2016 [Member] | Subsequent Event [Member]
Minimum Consolidated EBITDA Required by Credit Agreement		2,000,000
American AgCredit, PCA [Member] | For the Quarter Ending September 30, 2016 [Member]
Minimum Consolidated EBITDA Required by Credit Agreement			5,000,000
American AgCredit, PCA [Member] | For the Quarter Ending December 31, 2016 [Member] | Subsequent Event [Member]
Minimum Consolidated EBITDA Required by Credit Agreement		$ 4,000,000
American AgCredit, PCA [Member] | For the Quarter Ending December 31, 2016 [Member]
Minimum Consolidated EBITDA Required by Credit Agreement			$ 5,000,000
American AgCredit, FLCA [Member] | For the Quarter Ending December 31, 2016 [Member] | Subsequent Event [Member]
Minimum Consolidated EBITDA Ratio Required by Credit Agreement		5.5
American AgCredit, FLCA [Member] | For the Quarter Ending December 31, 2016 [Member]
Minimum Consolidated EBITDA Ratio Required by Credit Agreement			4