ImmuCell (ICCC) 10-Q 12 Nov 14 2014 Q3 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	9 Months Ended
	Sep. 30, 2014	Nov. 07, 2014
Document And Entity Information [Abstract]	'	'
Entity Registrant Name	'IMMUCELL CORP /DE/	'
Entity Central Index Key	'0000811641	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Smaller Reporting Company	'
Trading Symbol	'ICCC	'
Entity Common Stock, Shares Outstanding	'	3,027,034
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Sep-14	'
Document Fiscal Period Focus	'Q3	'
Document Fiscal Year Focus	'2014	'

Balance_Sheets

Balance Sheets (USD $)	Sep. 30, 2014	Dec. 31, 2013
CURRENT ASSETS:	'	'
Cash and cash equivalents	$1,166,211	$2,270,385
Short-term investments	2,985,000	2,985,000
Inventory	1,039,446	1,206,508
Accounts receivable, net	563,564	631,410
Prepaid expenses and other assets	336,622	159,117
Current portion of deferred tax asset	0	15,212
Total current assets	6,090,843	7,267,632
PROPERTY, PLANT AND EQUIPMENT, net	2,793,624	2,524,765
DEFERRED TAX ASSET	1,340,853	1,154,681
LONG-TERM INVESTMENTS	496,000	0
OTHER ASSETS, net	19,649	13,636
TOTAL ASSETS	10,740,969	10,960,714
CURRENT LIABILITIES:	'	'
Accrued expenses	367,233	293,076
Accounts payable	241,019	152,153
Deferred tax liability	24,688	0
Current portion of bank debt	185,004	190,390
Deferred revenue	6,690	0
Total current liabilities	824,634	635,619
LONG-TERM LIABILITIES:	'	'
Long-term portion of bank debt	759,964	896,224
Interest rate swap	32,680	33,002
Total long-term liabilities	792,644	929,226
TOTAL LIABILITIES	1,617,278	1,564,845
STOCKHOLDERS' EQUITY:	'	'
Common stock, $0.10 par value per share, 8,000,000 shares authorized, 3,261,148 shares issued as of September 30, 2014 and December 31, 2013	326,115	326,115
Capital in excess of par value	10,034,566	10,011,339
Accumulated deficit	-705,194	-407,408
Treasury stock, at cost, 234,114 and 235,114 shares as of September 30, 2014 and December 31, 2013, respectively	-512,153	-514,341
Accumulated other comprehensive loss	-19,643	-19,836
Total stockholders' equity	9,123,691	9,395,869
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$10,740,969	$10,960,714

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Consolidated Balance Sheets Parenthetical [Abstract]	'	'
Common stock, shares authorized	8,000,000	8,000,000
Common stock, par value (in dollars per share)	$0.10	$0.10
Common stock, shares issued	3,261,148	3,261,148
Treasury stock, shares	234,114	235,114

Statements_of_Operations_Unaud

Statements of Operations (Unaudited) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Income Statement [Abstract]	'	'	'	'
Product sales	$1,770,129	$1,234,701	$5,391,599	$4,447,928
Costs of goods sold	692,233	618,984	2,285,285	1,994,967
Gross margin	1,077,896	615,717	3,106,314	2,452,961
Product development expenses	361,232	290,853	1,716,114	829,190
Sales and marketing expenses	373,595	258,237	921,588	725,508
Administrative expenses	302,216	226,594	873,866	707,841
Operating expenses	1,037,043	775,684	3,511,568	2,262,539
NET OPERATING INCOME (LOSS)	40,853	-159,967	-405,254	190,422
Other (expenses) revenues, net	-11,246	236,868	-38,633	267,646
INCOME (LOSS) BEFORE INCOME TAXES	29,607	76,901	-443,887	458,068
Income tax (expense) benefit	-19,277	-19,565	146,101	-189,970
NET INCOME (LOSS)	$10,330	$57,336	($297,786)	$268,098
Weighted average common shares outstanding:	'	'	'	'
Basic	3,027,034	3,019,034	3,026,990	3,019,034
Diluted	3,105,832	3,085,300	3,026,990	3,081,984
NET INCOME (LOSS) PER SHARE:	'	'	'	'
Basic	$0	$0.02	($0.10)	$0.09
Diluted	$0	$0.02	($0.10)	$0.09

Statements_of_Comprehensive_In

Statements of Comprehensive Income (Loss) (Unaudited) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Statement Of Other Comprehensive Income [Abstract]	'	'	'	'
Net income (loss)	$10,330	$57,336	($297,786)	$268,098
Other comprehensive income:	'	'	'	'
Interest rate swap, before taxes	8,347	90	322	40,392
Income tax applicable to interest rate swap	-3,330	-36	-129	-16,113
Other comprehensive income, net of taxes	5,017	54	193	24,279
Total comprehensive income (loss)	$15,347	$57,390	($297,593)	$292,377

Statements_of_Stockholders_Equ

Statements of Stockholders' Equity (Unaudited) (USD $)	Total	Common Stock	Capital in Excess of Par Value	Accumulated Deficit	Treasury Stock	Accumulated Other Comprehensive Loss
Balance at Dec. 31, 2012	$9,194,683	$326,115	$9,973,146	($524,803)	($529,655)	($50,120)
Balance (in shares) at Dec. 31, 2012	'	3,261,148	'	'	242,114	'
Net (loss) income	268,098	0	0	268,098	0	0
Other comprehensive income, net of taxes	24,279	0	0	0	0	24,279
Stock-based compensation	24,261	0	24,261	0	0	0
Balance at Sep. 30, 2013	9,511,321	326,115	9,997,407	-256,705	-529,655	-25,841
Balance (in shares) at Sep. 30, 2013	'	3,261,148	'	'	242,114	'
Balance at Dec. 31, 2013	9,395,869	326,115	10,011,339	-407,408	-514,341	-19,836
Balance (in shares) at Dec. 31, 2013	'	3,261,148	'	'	235,114	'
Net (loss) income	-297,786	0	0	-297,786	0	0
Other comprehensive income, net of taxes	193	0	0	0	0	193
Exercise of stock options	3,150	0	962	0	2,188	0
Exercise of stock options, Shares	'	0	'	'	-1,000	'
Stock-based compensation	22,265	0	22,265	0	0	0
Balance at Sep. 30, 2014	$9,123,691	$326,115	$10,034,566	($705,194)	($512,153)	($19,643)
Balance (in shares) at Sep. 30, 2014	'	3,261,148	'	'	234,114	'

Statements_of_Cash_Flows_Unaud

Statements of Cash Flows (Unaudited) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net (loss) income	($297,786)	$268,098
Adjustments to reconcile net (loss) income to net cash provided by operating activities:	'	'
Depreciation	330,796	293,116
Amortization	2,158	2,175
Deferred income taxes	-146,401	189,672
Stock-based compensation	22,265	24,261
Loss on disposal of fixed assets	4,519	36
Changes in:	'	'
Receivables	67,846	208,051
Inventory	167,062	158,478
Prepaid expenses and other assets	-185,676	44,957
Accrued expenses	74,157	-43,486
Accounts payable	4,835	-130,532
Deferred revenue	6,690	0
Net cash provided by operating activities	50,465	1,014,826
CASH FLOWS FROM INVESTING ACTIVITIES :	'	'
Purchase of property, plant and equipment	-520,142	-120,136
Maturities of short-term investments	2,489,000	2,240,000
Purchases of short-term investments	-2,489,000	-2,738,000
Purchases of long-term investments	-496,000	0
Net cash (used for) investing activities	-1,016,142	-618,136
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Debt principal repayments	-141,647	-135,047
Proceeds from exercise of stock options	3,150	0
Net cash (used for) financing activities	-138,497	-135,047
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	-1,104,174	261,643
BEGINNING CASH AND CASH EQUIVALENTS	2,270,385	2,673,719
ENDING CASH AND CASH EQUIVALENTS	1,166,211	2,935,362
INCOME TAXES PAID	1,752	0
INTEREST EXPENSE PAID	44,771	51,118
NON-CASH ACTIVITIES:	'	'
Change in capital expenditures included in accounts payable	84,031	68,100
Net change in fair value of interest rate swap	($193)	($24,279)

Business_Operations

Business Operations	9 Months Ended
	Sep. 30, 2014
Business Operations and Basis of Presentation [Abstract]	'
BUSINESS OPERATIONS	'
	1. BUSINESS OPERATIONS
	ImmuCell Corporation (the Company) is a growing animal health company whose purpose is to create scientifically-proven and practical products that improve animal health and productivity in the dairy and beef industries. The Company has developed products that provide significant, immediate immunity to newborn dairy and beef cattle and is in the late stages of developing a new product that addresses mastitis, the most significant cause of economic loss to the dairy industry.

Basis_of_Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2014
Business Operations and Basis of Presentation [Abstract]	'
BASIS OF PRESENTATION	'
	2. BASIS OF PRESENTATION
	We have prepared the accompanying financial statements without audit reflecting all adjustments, all of which are of a normal recurring nature, that are, in our opinion, necessary in order to ensure that the financial statements are not misleading. We follow accounting standards set by the Financial Accounting Standards Board (FASB). The FASB sets generally accepted accounting principles (GAAP) that we follow to ensure we consistently report our financial condition, results of operations, earnings per share and cash flows. References to GAAP in these footnotes are to the FASB Accounting Standards Codification™ (Codification). Certain prior year accounts have been reclassified to conform with the 2014 financial statement presentation. Certain information and footnote disclosures normally included in the annual financial statements have been condensed or omitted. Accordingly, we believe that although the disclosures are adequate to ensure that the information presented is not misleading, these financial statements should be read in conjunction with the financial statements for the year ended December 31, 2013 and the notes thereto, contained in our Annual Report on Form 10-K as filed with the Securities and Exchange Commission.

New_Accounting_Pronouncements

New Accounting Pronouncements	9 Months Ended
	Sep. 30, 2014
New Accounting Pronouncements [Abstract]	'
NEW ACCOUNTING PRONOUNCEMENTS	'
	3. NEW ACCOUNTING PRONOUNCEMENTS
	In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (ASU 2014-09), which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. ASU 2014-09 will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective. ASU 2014-09 is effective for the Company on January 1, 2017. Early application is not permitted. ASU 2014-09 permits the use of either the retrospective or cumulative effect transition method. We have evaluated the effect that ASU 2014-09 would have on our consolidated financial statements and related disclosures and determined that ASU 2014-09 will have no significant effect on our ongoing financial reporting.

Cash_Cash_Equivalents_ShortTer

Cash, Cash Equivalents, Short-Term and Long-Term Investments	9 Months Ended
	Sep. 30, 2014
Cash, Cash Equivalents, Short-Term and Long-Term Investments [Abstract]	'
CASH, CASH EQUIVALENTS, SHORT-TERM AND LONG-TERM INVESTMENTS	'
	4. CASH, CASH EQUIVALENTS, SHORT-TERM AND LONG-TERM INVESTMENTS
	We consider all highly liquid investment instruments that mature within three months of their purchase dates to be cash equivalents. Cash equivalents are principally invested in securities backed by the U.S. government. Certain cash balances in excess of Federal Deposit Insurance Corporation (FDIC) limits of $250,000 per financial institution per depositor are maintained in money market accounts at financial institutions that are insured, in part, by the Securities Investor Protection Corporation. Short-term investments are classified as held to maturity and are comprised principally of certificates of deposit that mature in more than three months from their purchase dates and not more than twelve months from the balance sheet date and are held at different financial institutions that are insured by the FDIC, within the FDIC insurance limit of $250,000 per institution per depositor. Long-term investments are similar to short-term investments except that they mature in more than twelve months from the balance sheet date. Amounts in excess of FDIC limits per bank that are not invested in securities backed by the U.S. government aggregated $666,000 and $1,770,000 at September 30, 2014 and December 31, 2013, respectively. Cash, cash equivalents, short-term and long-term investments consisted of the following:
		As of		As of		(Decrease)
		September 30, 2014		December 31, 2013		Increase
	Cash and cash equivalents	$	1,166,211	$	2,270,385	$	(1,104,174	)
	Short-term investments		2,985,000		2,985,000		0
	Subtotal		4,151,211		5,255,385		(1,104,174	)
	Long-term investments		496,000		0		496,000
	Total	$	4,647,211	$	5,255,385	$	(608,174	)

Inventory

Inventory	9 Months Ended
	Sep. 30, 2014
Inventory [Abstract]	'
INVENTORY	'
	5. INVENTORY
	Inventory includes raw materials, work-in-process and finished goods and is recorded at the lower of cost, on the first-in, first-out method, or market (net realizable value). Work-in-process and finished goods inventories include materials, labor and manufacturing overhead. Inventory consisted of the following:
		As of		As of		Increase
		September 30, 2014		December 31, 2013		(Decrease)
	Raw materials	$	292,364	$	270,355	$	22,009
	Work-in-process		507,319		783,060		(275,741	)
	Finished goods		239,763		153,093		86,670
	Inventory	$	1,039,446	$	1,206,508	$	(167,062	)

Accounts_Receivable

Accounts Receivable	9 Months Ended
	Sep. 30, 2014
Accounts Receivable[Abstract]	'
ACCOUNTS RECEIVABLE	'
	6. ACCOUNTS RECEIVABLE
	Accounts receivable consisted of the following:
		As of		As of		(Decrease) Increase
		September 30, 2014		December 31, 2013
	Trade accounts receivable, gross	$	550,401	$	609,638	$	(59,237	)
	Less: allowance for bad debt and product returns		15,704		13,952		1,752
	Trade accounts receivable, net		534,697		595,686		(60,989	)
	Other receivables		27,367		35,676		(8,309	)
	Income taxes receivable		1,500		48		1,452
	Accounts receivable, net	$	563,564	$	631,410	$	(67,846	)

Property_Plant_And_Equipment

Property, Plant And Equipment	9 Months Ended
	Sep. 30, 2014
Property, Plant and Equipment [Abstract]	'
PROPERTY, PLANT AND EQUIPMENT	'
	7. PROPERTY, PLANT AND EQUIPMENT
	Property, plant and equipment consisted of the following, at cost:
		As of		As of		Increase
		September 30, 2014		December 31, 2013
	Laboratory and manufacturing equipment	$	3,439,164	$	3,182,686	$	256,478
	Building and improvements		2,963,717		2,940,239		23,478
	Office furniture and equipment		467,230		354,243		112,987
	Construction in progress		204,253		9,600		194,653
	Land		50,000		50,000		0
	Property, plant and equipment, gross		7,124,364		6,536,768		587,596
	Less: accumulated depreciation		4,330,740		4,012,003		318,737
	Property, plant and equipment, net	$	2,793,624	$	2,524,765	$	268,859

Bank_Debt

Bank Debt	9 Months Ended
	Sep. 30, 2014
Bank Debt [Abstract]	'
BANK DEBT	'
	8. BANK DEBT
	During the third quarter of 2010, we agreed to terms of certain credit facilities with TD Bank, N.A. aggregating up to approximately $2,100,000, which are secured by substantially all of our assets. These credit facilities are comprised of a $1,000,000 ten-year mortgage loan, a $600,000 fifty-four month note and a $500,000 line of credit, which is renewable annually. Proceeds from the $1,000,000 mortgage were received during the third quarter of 2010. Based on a 15-year amortization schedule, a balloon principal payment of $451,885 will be due in the third quarter of 2020. We hedged our interest rate exposure on this mortgage loan with an interest rate swap agreement that effectively converted a floating interest rate based on the London Interbank Offered Rate (LIBOR) of 3.40% as of September 30, 2014 to the fixed rate of 6.04%. All derivatives are recognized on the balance sheet at their fair value. The agreement has been determined to be highly effective in hedging the variability of the identified cash flows and has been designated as a cash flow hedge of the variability in the hedged interest payments. Changes in the fair value of the interest rate swap agreement are recorded in other comprehensive income (loss), net of taxes. The original notional amount of the interest rate swap agreement of $1,000,000 amortizes in accordance with the amortization of the mortgage loan. The notional amount of the interest rate swap was $813,209 as of September 30, 2014. Payments required by the interest rate swap totaled $5,538 and $5,791 during the three-month periods ended September 30, 2014 and 2013, respectively, and $16,726 and $17,417 during the nine-month periods ended September 30, 2014 and 2013, respectively. As the result of our decision to hedge this interest rate risk, we recorded other comprehensive income, net of taxes, in the amount of $5,017 and $54 for the three-month periods ended September 30, 2014 and 2013, respectively, and $193 and $24,279 for the nine-month periods ended September 30, 2014 and 2013, respectively, which reflects the change in fair value of the interest rate swap asset, net of taxes. The fair value of the interest rate swap has been determined using observable market-based inputs or unobservable inputs that are corroborated by market data. Accordingly, the interest rate swap is classified as level 2 within the fair value hierarchy provided in Codification Topic 820, Fair Value Measurements and Disclosures. Proceeds from the $600,000 note were received during the first quarter of 2011. Interest on the note is variable at the higher rate per annum of 4.25% or the LIBOR plus 3.25%. As of September 30, 2014, the effective interest rate on this note was 4.25%. The $500,000 line of credit is available as needed and has been extended through May 31, 2015 and is renewable annually thereafter. The line of credit was unused as of September 30, 2014 and December 31, 2013. Interest on any borrowings against the line of credit would be variable at the higher rate per annum of 4.25% or the LIBOR plus 3.50%. These credit facilities are subject to certain financial covenants. We are in compliance with all applicable covenants as of September 30, 2014. Principal payments due under debt outstanding as of September 30, 2014 are reflected in the following table by the period that payments are due:
	Period	$1,000,000 mortgage		$600,000		Total
				note
	Three months ending December 31, 2014	$	13,245	$	35,436	$	48,681
	Twelve months ending December 31, 2015		54,044		96,323		150,367
	Twelve months ending December 31, 2016		57,384		0		57,384
	Twelve months ending December 31, 2017		61,056		0		61,056
	Twelve months ending December 31, 2018		64,876		0		64,876
	Twelve months ending December 31, 2019		68,908		0		68,908
	Eight months ending August 31, 2020		493,696		0		493,696
	Total outstanding	$	813,209	$	131,759	$	944,968

Other_Expenses_Revenues_Net

Other (Expenses) Revenues, Net	9 Months Ended
	Sep. 30, 2014
Other (Expenses) Revenues, Net [Abstract]	'
OTHER (EXPENSES) REVENUES, NET	'
	9. OTHER (EXPENSES) REVENUES, NET
	Other (expenses) revenues, net, consisted of the following:
		For the Three-Month						For the Nine-Month
		Periods Ended September 30,						Periods Ended September 30,
		2014			2013			2014			2013
	License option fee(1)	$	0		$	250,000		$	0		$	250,000
	Royalty income		0			0			0			(3,000	)
	Interest income		3,912			3,271			11,607			9,789
	Interest expense		(14,514	)		(16,522	)		(44,148	)		(50,623	)
	Other		(644	)		119			(6,092	)		61,480
	Other (expenses) revenues, net	$	(11,246	)	$	236,868		$	(38,633	)	$	267,646
	(1)During the second quarter of 2013, we received a $250,000 exclusive option payment from a prospective partner for the development and marketing of Mast Out®. This payment was recorded as deferred revenue upon receipt. During the third quarter of 2013, this prospective partner decided not to execute a license after its final due diligence. Accordingly, the deferred revenue was recognized during the third quarter of 2013.

StockBased_Compensation

Stock-Based Compensation	9 Months Ended
	Sep. 30, 2014
Share-Based Compensation [Abstract]	'
STOCK-BASED COMPENSATION	'
	10. STOCK-BASED COMPENSATION
	We account for stock-based compensation in accordance with Codification Topic 718, Compensation-Stock Compensation, which generally requires us to recognize non-cash compensation expense for stock-based payments using the fair-value-based method. The fair value of each stock option grant has been estimated on the date of grant using the Black-Scholes option pricing model. Accordingly, we recorded compensation expense pertaining to stock-based compensation of $4,974 and $7,940 during the three-month periods ended September 30, 2014 and 2013, respectively, and $22,265 and $24,261 during the nine-month periods ended September 30, 2014 and 2013, respectively. Codification Topic 718 requires us to reflect gross tax savings resulting from tax deductions in excess of expense reflected in our financial statements as a financing cash flow.

Income_Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2014
Income Taxes [Abstract]	'
INCOME TAXES	'
	11. INCOME TAXES
	We account for income taxes in accordance with Codification Topic 740, Income Taxes, which requires that we recognize a current tax liability or asset for current taxes payable or refundable and a deferred tax liability or asset for the estimated future tax effects of temporary differences and carryforwards to the extent they are realizable. We believe it is more likely than not that the deferred tax assets will be realized through future taxable income and future tax effects of temporary differences between book income and taxable income. Accordingly, we have not established a valuation allowance for the deferred tax assets. Codification Topic 740-10 clarifies the accounting for income taxes by prescribing a minimum recognition threshold that a tax position must meet before being recognized in the financial statements. In the ordinary course of business, there are transactions and calculations where the ultimate tax outcome is uncertain. In addition, we are subject to periodic audits and examinations by the Internal Revenue Service and other taxing authorities. We have evaluated the positions taken on our filed tax returns. We have concluded that no uncertain tax positions exist as of September 30, 2014. Although we believe that our estimates are reasonable, actual results could differ from these estimates.

Net_Income_Loss_Per_Share

Net Income (Loss) Per Share	9 Months Ended
	Sep. 30, 2014
Net Income (Loss) Per Share [Abstract]	'
NET INCOME (LOSS) PER SHARE	'
	12. NET INCOME (LOSS) PER SHARE
	The Net Income (Loss) per common share has been computed in accordance with Codification Topic 260-10, Earnings Per Share. The basic Net Income per share has been computed by dividing the Net Income by the weighted average number of common shares outstanding during this period. The diluted Net Income per share has been computed by dividing the Net Income by the weighted average number of shares outstanding during the period plus all outstanding stock options with an exercise price that is less than the average market price of the common stock during the period less the number of shares that could have been repurchased at this average market price with the proceeds from the hypothetical stock option exercises. The Net Loss per common share has been computed by dividing the Net Loss by the weighted average number of common shares outstanding during the period, without giving consideration to outstanding stock options because the impact would be anti-dilutive.

Common_Stock_Rights_Plan

Common Stock Rights Plan	9 Months Ended
	Sep. 30, 2014
Common Stock Rights Plan [Abstract]	'
COMMON STOCK RIGHTS PLAN	'
	13. COMMON STOCK RIGHTS PLAN
	In September 1995, our Board of Directors adopted a Common Stock Rights Plan (the Rights Plan) and declared a dividend of one common share purchase right (a Right) for each of the then outstanding shares of the common stock of the Company. Each Right entitles the registered holder to purchase from the Company one share of common stock at an initial purchase price of $70.00 per share, subject to adjustment. The description and terms of the Rights are set forth in a Rights Agreement between the Company and American Stock Transfer & Trust Co., as Rights Agent.
	The Rights (as amended) become exercisable and transferable apart from the common stock upon the earlier of i) 10 days following a public announcement that a person or group (Acquiring Person) has, without the prior consent of the Continuing Directors (as such term is defined in the Rights Agreement), acquired beneficial ownership of 20% or more of the outstanding common stock or ii) 10 days following commencement of a tender offer or exchange offer the consummation of which would result in ownership by a person or group of 20% or more of the outstanding common stock (the earlier of such dates being called the Distribution Date).
	Upon the Distribution Date, the holder of each Right not owned by the Acquiring Person would be entitled to purchase common stock at a discount to the initial purchase price of $70.00 per share, effectively equal to one half of the market price of a share of common stock on the date the Acquiring Person becomes an Acquiring Person. If, after the Distribution Date, the Company should consolidate or merge with any other entity and the Company were not the surviving company, or, if the Company were the surviving company, all or part of the Company’s common stock were changed or exchanged into the securities of any other entity, or if more than 50% of the Company’s assets or earning power were sold, each Right would entitle its holder to purchase, at the Rights’ then current purchase price, a number of shares of the acquiring company’s common stock having a market value at that time equal to twice the Right’s exercise price.
	At any time after a person or group becomes an Acquiring Person and prior to the acquisition by such person or group of 50% or more of the outstanding common stock, the Board of Directors of the Company may exchange the Rights (other than Rights owned by such person or group which have become void), in whole or in part, at an exchange ratio of one share of common stock per Right (subject to adjustment). At any time prior to 14 days following the date that any person or group becomes an Acquiring Person (subject to extension by the Board of Directors), the Board of Directors of the Company may redeem the then outstanding Rights in whole, but not in part, at a price of $0.005 per Right, subject to adjustment.
	On June 8, 2005, our Board of Directors voted to authorize an amendment of the Rights Agreement to extend the Final Expiration Date by an additional three years to September 19, 2008. As of June 30, 2005, we entered into an amendment to the Rights Agreement with the Rights Agent reflecting such extension. No other changes were made to the terms of the Rights or the Rights Agreement at that time. On June 6, 2008, our Board of Directors voted to authorize amendments of the Rights Agreement to extend the Final Expiration Date by an additional three years to September 19, 2011 and to increase the ownership threshold for determining Acquiring Person status from 15% to 18%. As of June 30, 2008, we entered into an amendment to the Rights Agreement with the Rights Agent reflecting such extension and threshold increase. No other changes were made to the terms of the Rights or the Rights Agreement at that time. On August 5, 2011, our Board of Directors voted to authorize amendments of the Rights Agreement to extend the Final Expiration Date by an additional three years to September 19, 2014 and to increase the ownership threshold for determining Acquiring Person status from 18% to 20%. As of August 9, 2011, we entered into an amendment to the Rights Agreement with the Rights Agent reflecting such extension and threshold increase. No other changes were made to the terms of the Rights or the Rights Agreement at that time. On June 10, 2014, our Board of Directors voted to authorize an amendment to the Rights Agreement to extend the final expiration date by an additional three years to September 19, 2017. As of June 16, 2014, we entered into an amendment to the Rights Agreements with the Rights Agent reflecting such extension. No other changes have been made to the terms of the Rights or the Rights Agreement.
	Our Board of Directors believes that there is some risk that the potential value of the Mast Out® product development initiative may not be fairly reflected in the market price of our common stock, as it fluctuates from time to time, and that opportunistic buyers could take advantage of that disparity to the detriment of our stockholders. If this were to happen and result in a potential threat through an unsolicited acquisition effort or otherwise, our Board of Directors feels that the Rights Plan could enhance stockholder value by providing management with negotiating leverage.

Segment_And_Significant_Custom

Segment And Significant Customer Information	9 Months Ended
	Sep. 30, 2014
Segment and Significant Customer Information [Abstract]	'
SEGMENT AND SIGNIFICANT CUSTOMER INFORMATION	'
	14. SEGMENT AND SIGNIFICANT CUSTOMER INFORMATION
	Pursuant to Codification Topic 280, Segment Reporting, we operate in one reportable business segment, that being the development, acquisition, manufacture and sale of products that improve animal health and productivity in the dairy and beef industries. Almost all of our internally funded product development expenses are in support of such products. Our primary customers for the majority of our product sales (84% and 89% for the three-month periods ended September 30, 2014 and 2013, respectively, and 82% and 84% for the nine-month periods ended September 30, 2014 and 2013, respectively) are in the U.S. dairy and beef industries. Product sales to international customers, who are also in the dairy and beef industries, aggregated 11% of our total product sales for both of the three-month periods ended September 30, 2014 and 2013, and 13% and 14% of our total product sales for the nine-month periods ended September 30, 2014 and 2013, respectively. The percentage of our total sales that were made to significant customers that amounted to 10% or more of total product sales are detailed in the following table:
		For the Three-Month Periods Ended						For the Nine-Month Periods Ended
		September 30,						September 30,
		2014			2013			2014			2013
	Animal Health International, Inc.		34	%		40	%		37	%		38	%
	MWI Veterinary Supply Company(1)		23	%		21	%		22	%		22	%
	(1) Assumes the acquisition of IVESCO by MWI Veterinary Supply Company (which closed as of November 1, 2013) had closed as of January 1, 2013.
	Accounts receivable due from significant customers that amounted to 10% or more of total trade accounts receivable are detailed in the following table:
		As of			As of
		September 30, 2014			December 31, 2013
	MWI Veterinary Supply Company		33	%		26	%
	Animal Health International, Inc.		25	%		39	%
	Robert J. Matthews Company		14	%		10	%

Related_Party_Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2014
Related Party Transactions [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	15. RELATED PARTY TRANSACTIONS
	Dr. David S. Tomsche (Chair of our Board of Directors) is a controlling owner of Leedstone Inc. (formerly Stearns Veterinary Outlet, Inc.), a domestic distributor of ImmuCell products (First DefenseÒ, Wipe OutÒ Dairy Wipes, and CMT) and of Jt Enterprises of Melrose, Inc., an exporter. His affiliated companies purchased $283,287 and $288,360 of products from ImmuCell during the nine-month periods ended September 30, 2014 and 2013, respectively, on terms consistent with those offered to other distributors of similar status. We made marketing-related payments of $6,355 and $5,072 to these affiliated companies during the nine-month periods ended September 30, 2014 and 2013, respectively. Our accounts receivable (subject to standard and customary payment terms) due from these affiliated companies aggregated $2,070 and $31,445 as of September 30, 2014 and December 31, 2013, respectively.

Subsequent_Events

Subsequent Events	9 Months Ended
	Sep. 30, 2014
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	16. SUBSEQUENT EVENTS
	We have adopted the disclosure provisions of Codification Topic 855-10-50-1, Subsequent Events, which provides guidance to establish general standards of accounting for and disclosures of events that occur after the balance sheet date but before financial statements are issued. Entities are required to disclose the date through which subsequent events were evaluated as well as the rationale for why that date was selected. This disclosure should alert all users of financial statements that an entity has not evaluated subsequent events after that date in the set of financial statements being presented. Codification Topic 855-10-50-1 requires additional disclosures only, and therefore did not have an impact on our financial condition, results of operations, earnings per share and cash flows. Public entities must evaluate subsequent events through the date that financial statements are issued. Accordingly, we have evaluated subsequent events through the time of filing on November 12, 2014, the date we have issued this Quarterly Report on Form 10-Q.

Cash_Cash_Equivalents_ShortTer1

Cash, Cash Equivalents, Short-Term and Long-Term Investments (Tables)	9 Months Ended
	Sep. 30, 2014
Cash, Cash Equivalents, Short-Term and Long-Term Investments [Abstract]	'
Schedule of Cash, Cash Equivalents and Short-term Investments	'
		As of		As of		(Decrease)
		September 30, 2014		December 31, 2013		Increase
	Cash and cash equivalents	$	1,166,211	$	2,270,385	$	(1,104,174	)
	Short-term investments		2,985,000		2,985,000		0
	Subtotal		4,151,211		5,255,385		(1,104,174	)
	Long-term investments		496,000		0		496,000
	Total	$	4,647,211	$	5,255,385	$	(608,174	)

Inventory_Tables

Inventory (Tables)	9 Months Ended
	Sep. 30, 2014
Inventory [Abstract]	'
Schedule of Inventory, Current	'
		As of		As of		Increase
		September 30, 2014		December 31, 2013		(Decrease)
	Raw materials	$	292,364	$	270,355	$	22,009
	Work-in-process		507,319		783,060		(275,741	)
	Finished goods		239,763		153,093		86,670
	Inventory	$	1,039,446	$	1,206,508	$	(167,062	)

Accounts_Receivable_Tables

Accounts Receivable (Tables)	9 Months Ended
	Sep. 30, 2014
Accounts Receivable[Abstract]	'
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	'
		As of		As of		(Decrease) Increase
		September 30, 2014		December 31, 2013
	Trade accounts receivable, gross	$	550,401	$	609,638	$	(59,237	)
	Less: allowance for bad debt and product returns		15,704		13,952		1,752
	Trade accounts receivable, net		534,697		595,686		(60,989	)
	Other receivables		27,367		35,676		(8,309	)
	Income taxes receivable		1,500		48		1,452
	Accounts receivable, net	$	563,564	$	631,410	$	(67,846	)

Property_Plant_And_Equipment_T

Property, Plant And Equipment (Tables)	9 Months Ended
	Sep. 30, 2014
Property, Plant and Equipment [Abstract]	'
Schedule of property, plant and equipment	'
		As of		As of		Increase
		September 30, 2014		December 31, 2013
	Laboratory and manufacturing equipment	$	3,439,164	$	3,182,686	$	256,478
	Building and improvements		2,963,717		2,940,239		23,478
	Office furniture and equipment		467,230		354,243		112,987
	Construction in progress		204,253		9,600		194,653
	Land		50,000		50,000		0
	Property, plant and equipment, gross		7,124,364		6,536,768		587,596
	Less: accumulated depreciation		4,330,740		4,012,003		318,737
	Property, plant and equipment, net	$	2,793,624	$	2,524,765	$	268,859

Bank_Debt_Tables

Bank Debt (Tables)	9 Months Ended
	Sep. 30, 2014
Bank Debt [Abstract]	'
Schedule Of Principal Payments Due [Table Text Block]	'
	Period	$1,000,000 mortgage		$600,000		Total
				note
	Three months ending December 31, 2014	$	13,245	$	35,436	$	48,681
	Twelve months ending December 31, 2015		54,044		96,323		150,367
	Twelve months ending December 31, 2016		57,384		0		57,384
	Twelve months ending December 31, 2017		61,056		0		61,056
	Twelve months ending December 31, 2018		64,876		0		64,876
	Twelve months ending December 31, 2019		68,908		0		68,908
	Eight months ending August 31, 2020		493,696		0		493,696
	Total outstanding	$	813,209	$	131,759	$	944,968

Other_Expenses_Revenues_Net_Ta

Other (Expenses) Revenues, Net (Tables)	9 Months Ended
	Sep. 30, 2014
Other (Expenses) Revenues, Net [Abstract]	'
Schedule of other (expenses) revenues	'
		For the Three-Month						For the Nine-Month
		Periods Ended September 30,						Periods Ended September 30,
		2014			2013			2014			2013
	License option fee(1)	$	0		$	250,000		$	0		$	250,000
	Royalty income		0			0			0			(3,000	)
	Interest income		3,912			3,271			11,607			9,789
	Interest expense		(14,514	)		(16,522	)		(44,148	)		(50,623	)
	Other		(644	)		119			(6,092	)		61,480
	Other (expenses) revenues, net	$	(11,246	)	$	236,868		$	(38,633	)	$	267,646
	(1)During the second quarter of 2013, we received a $250,000 exclusive option payment from a prospective partner for the development and marketing of Mast Out®. This payment was recorded as deferred revenue upon receipt. During the third quarter of 2013, this prospective partner decided not to execute a license after its final due diligence. Accordingly, the deferred revenue was recognized during the third quarter of 2013.

Segment_And_Significant_Custom1

Segment And Significant Customer Information (Tables)	9 Months Ended
	Sep. 30, 2014
Segment and Significant Customer Information [Abstract]	'
Schedule of sales to significant customers	'
		For the Three-Month Periods Ended						For the Nine-Month Periods Ended
		September 30,						September 30,
		2014			2013			2014			2013
	Animal Health International, Inc.		34	%		40	%		37	%		38	%
	MWI Veterinary Supply Company(1)		23	%		21	%		22	%		22	%
	(1) Assumes the acquisition of IVESCO by MWI Veterinary Supply Company (which closed as of November 1, 2013) had closed as of January 1, 2013.
Schedule of accounts receivable due from significant customers	'
		As of			As of
		September 30, 2014			December 31, 2013
	MWI Veterinary Supply Company		33	%		26	%
	Animal Health International, Inc.		25	%		39	%
	Robert J. Matthews Company		14	%		10	%

Cash_Cash_Equivalents_ShortTer2

Cash, Cash Equivalents, Short-Term and Long-Term Investments (Details) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013	Dec. 31, 2012
Cash, Cash Equivalents, Short-Term and Long-Term Investments [Abstract]	'	'	'	'
Cash and cash equivalents	$1,166,211	$2,935,362	$2,270,385	$2,673,719
Short-term investments	2,985,000	'	2,985,000	'
Subtotal	4,151,211	'	5,255,385	'
Long-term investments	496,000	'	0	'
Total	4,647,211	'	5,255,385	'
Increase (Decrease) in cash and cash equivalents	-1,104,174	261,643	'	'
Increase (Decrease) in short-term investments	0	'	'	'
Increase (Decrease) in cash and cash equivalents and short term investments	-1,104,174	'	'	'
Increase (Decrease) in long term investments	496,000	'	'	'
Increase (Decrease) in cash and cash equivalents short term and long term investments	($608,174)	'	'	'

Cash_Cash_Equivalents_ShortTer3

Cash, Cash Equivalents, Short-Term and Long-Term Investments (Details Textual) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Cash, Cash Equivalents, Short-Term and Long-Term Investments [Abstract]	'	'
Cash FDIC insurance amount limit	$250,000	$250,000
Amounts In Excess Of FDIC Limits	$666,000	$1,770,000

Inventory_Details

Inventory (Details) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Inventory [Abstract]	'	'	'
Raw materials	$292,364	'	$270,355
Work-in-process	507,319	'	783,060
Finished goods	239,763	'	153,093
Inventory	1,039,446	'	1,206,508
Increase (Decrease) in Raw materials inventories	22,009	'	'
Increase (Decrease) in Work-in-process inventories	-275,741	'	'
Increase (Decrease) in Finished goods inventories	86,670	'	'
Increase (Decrease) in inventories	($167,062)	($158,478)	'

Accounts_Receivable_Details

Accounts Receivable (Details) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Accounts Receivable[Abstract]	'	'	'
Trade accounts receivable, gross	$550,401	'	$609,638
Less: allowance for bad debt and product returns	15,704	'	13,952
Trade accounts receivable, net	534,697	'	595,686
Other receivables	27,367	'	35,676
Income taxes receivable	1,500	'	48
Accounts receivable, net	563,564	'	631,410
Increase (Decrease) In Trade accounts receivable, gross	-59,237	'	'
Increase (Decrease) In Less: allowance for bad debt and product returns	1,752	'	'
Increase (Decrease) In Trade accounts receivable, net	-60,989	'	'
Increase (Decrease) In Other receivables	-8,309	'	'
Increase (Decrease) In Income taxes receivable	1,452	'	'
Increase (Decrease) In Accounts receivable, net	($67,846)	($208,051)	'

Property_Plant_And_Equipment_D

Property, Plant And Equipment (Details) (USD $)	9 Months Ended
	Sep. 30, 2014	Dec. 31, 2013
Property, Plant and Equipment [Line Items]	'	'
Laboratory and manufacturing equipment	$3,439,164	$3,182,686
Building and improvements	2,963,717	2,940,239
Office furniture and equipment	467,230	354,243
Construction in progress	204,253	9,600
Land	50,000	50,000
Property, plant and equipment, gross	7,124,364	6,536,768
Less: accumulated depreciation	4,330,740	4,012,003
Property, plant and equipment, net	2,793,624	2,524,765
Property, plant and equipment, gross (increase)	587,596	'
Less: accumulated depreciation (increase)	318,737	'
Property, plant and equipment, net increase	268,859	'
Laboratory and manufacturing equipment [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, plant and equipment, gross (increase)	256,478	'
Building and improvements [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, plant and equipment, gross (increase)	23,478	'
Office furniture and equipment [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, plant and equipment, gross (increase)	112,987	'
Construction in Progress [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, plant and equipment, gross (increase)	194,653	'
Land [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, plant and equipment, gross (increase)	$0	'

Bank_Debt_Details

Bank Debt (Details) (USD $)	Sep. 30, 2014
Debt Instrument [Line Items]	'
Three months ending December 31, 2014	$48,681
Twelve months ending December 31, 2015	150,367
Twelve months ending December 31, 2016	57,384
Twelve months ending December 31, 2017	61,056
Twelve months ending December 31, 2018	64,876
Twelve months ending December 31, 2019	68,908
Eight months ending August 31, 2020	493,696
Total outstanding	944,968
$1,000,000 mortgage [Member]	'
Debt Instrument [Line Items]	'
Three months ending December 31, 2014	13,245
Twelve months ending December 31, 2015	54,044
Twelve months ending December 31, 2016	57,384
Twelve months ending December 31, 2017	61,056
Twelve months ending December 31, 2018	64,876
Twelve months ending December 31, 2019	68,908
Eight months ending August 31, 2020	493,696
Total outstanding	813,209
600,000 note	'
Debt Instrument [Line Items]	'
Three months ending December 31, 2014	35,436
Twelve months ending December 31, 2015	96,323
Twelve months ending December 31, 2016	0
Twelve months ending December 31, 2017	0
Twelve months ending December 31, 2018	0
Twelve months ending December 31, 2019	0
Eight months ending August 31, 2020	0
Total outstanding	$131,759

Bank_Debt_Details_Textual

Bank Debt (Details Textual) (USD $)

3 Months Ended

9 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

Sep. 30, 2014

Sep. 30, 2013

Mar. 31, 2011

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2010

Sep. 30, 2014

Sep. 30, 2010

Sep. 30, 2010

Sep. 30, 2010

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2010

Interest Rate Swap [Member]

Interest Rate Swap [Member]

Mortgages [Member]

Note Payable [Member]

Note Payable [Member]

Line Of Credit [Member]

Line Of Credit [Member]

Debt Instrument [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

Secured Debt

'

'

'

'

'

$2,100,000

'

'

$1,000,000

$600,000

'

'

$500,000

Debt Instrument, Maturity Date, Description

'

'

'

'

'

'

'

'

'ten-year

'fifty-four month

'

'The $500,000 line of credit is available as needed and has been extended through May 31, 2015 and is renewable annually thereafter.

'

Mortgage Loans on Real Estate, Periodic Payment Terms, Balloon Payment to be Received

'

'

'

'

'

'

'

'

451,885

'

'

'

'

Mortgage Loans on Real Estate, Periodic Payment Terms

'

'

'

'

'

'

'

'

'will be due in the third quarter of 2020

'

'

'

'

Long-term Debt, Percentage Bearing Fixed Interest, Percentage Rate

'

'

'

'

'

'

3.40%

6.04%

'

'

'

'

'

Derivative, Notional Amount

'

'

'

'

'

'

813,209

1,000,000

'

'

'

'

'

Proceeds from Notes Payable

'

'

600,000

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Description of Variable Rate Basis

'

'

'

'

'

'

'London Interbank Offered Rate (LIBOR) of 3.40

'

'

'

'Interest on the note is variable at the higher rate per annum of 4.25% or the LIBOR plus 3.25%.

'Interest on any borrowings against the line of credit would be variable at the higher rate per annum of 4.25% or the LIBOR plus 3.50%.

'

Derivatives Interest Rate Swap Payments

5,538

5,791

'

16,726

17,417

'

'

'

'

'

'

'

'

Other Comprehensive Income (Loss), Net Of Tax

$5,017

$54

'

$193

$24,279

'

'

'

'

'

'

'

'

Other_Expenses_Revenues_Net_De

Other (Expenses) Revenues, Net (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Other (Expenses) Revenues, Net [Abstract]	'	'	'	'
License option fee	$0	$250,000	$0	$250,000
Royalty income	0	0	0	-3,000
Interest income	3,912	3,271	11,607	9,789
Interest expense	-14,514	-16,522	-44,148	-50,623
Other	-644	119	-6,092	61,480
Other (expenses) revenues, net	($11,246)	$236,868	($38,633)	$267,646

Other_Expenses_Revenues_Net_De1

Other (Expenses) Revenues, Net (Details 1) (USD $)	3 Months Ended
	Jun. 30, 2013
Other (Expenses) Revenues, Net [Abstract]	'
Exclusive option payment received on development and marketing	$250,000

StockBased_Compensation_Detail

Stock-Based Compensation (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Share-Based Compensation [Abstract]	'	'	'	'
Stock-based compensation	$4,974	$7,940	$22,265	$24,261

Common_Stock_Rights_Plan_Detai

Common Stock Rights Plan (Details Textual) (USD $)	0 Months Ended	1 Months Ended			9 Months Ended
	Jun. 10, 2014	Aug. 31, 2011	Jun. 30, 2008	Jun. 30, 2005	Sep. 30, 2014	Aug. 05, 2011	Jun. 06, 2008
Common Stock Rights Plan [Abstract]	'	'	'	'	'	'	'
Initial Purchase Price Per Share Of Common Stock	'	'	'	'	$70	'	'
Percentage of stock price	'	'	'	'	50.00%	'	'
Rights Exercisable Period Description	'	'	'	'	'The Rights (as amended) become exercisable and transferable apart from the common stock upon the earlier of i) 10 days following a public announcement that a person or group (Acquiring Person) has, without the prior consent of the Continuing Directors (as such term is defined in the Rights Agreement), acquired beneficial ownership of 20% or more of the outstanding common stock or ii) 10 days following commencement of a tender offer or exchange offer the consummation of which would result in ownership by a person or group of 20% or more of the outstanding common stock (the earlier of such dates being called the Distribution Date).	'	'
Rights Expiration Date	19-Sep-17	19-Sep-14	19-Sep-11	19-Sep-08	'	'	'
Minimum Ownership Threshold Limit	'	'	'	'	'	18.00%	15.00%
Maximum Ownership Threshold Limit	'	'	'	'	'	20.00%	18.00%
Represents the description related to redemption price of outstanding rights.	'	'	'	'	'Company may redeem the then outstanding Rights in whole, but not in part, at a price of $0.005 per Right, subject to adjustment.	'	'

Segment_And_Significant_Custom2

Segment And Significant Customer Information (Details)	3 Months Ended				9 Months Ended
	Sep. 30, 2014		Sep. 30, 2013		Sep. 30, 2014		Sep. 30, 2013
Revenue, Major Customer [Line Items]	'		'		'		'
Concentration Risk, Percentage	'		'		10.00%		'
Animal Health International, Inc [Member] | Sales Revenue, Net [Member]	'		'		'		'
Revenue, Major Customer [Line Items]	'		'		'		'
Concentration Risk, Percentage	34.00%		40.00%		37.00%		38.00%
MWI Veterinary Supply Company [Member] | Sales Revenue, Net [Member]	'		'		'		'
Revenue, Major Customer [Line Items]	'		'		'		'
Concentration Risk, Percentage	23.00%	[1]	21.00%	[1]	22.00%	[1]	22.00%	[1]
[1]	Assumes the acquisition of IVESCO by MWI Veterinary Supply Company (which closed as of November 1, 2013) had closed as of January 1, 2013.

Segment_And_Significant_Custom3

Segment And Significant Customer Information (Details 1)	Sep. 30, 2014	Dec. 31, 2013
MWI Veterinary Supply Company [Member]	'	'
Revenue, Major Customer [Line Items]	'	'
Accounts receivable due from significant customers	33.00%	26.00%
Animal Health International, Inc [Member]	'	'
Revenue, Major Customer [Line Items]	'	'
Accounts receivable due from significant customers	25.00%	39.00%
Robert J. Matthews Company [Member]	'	'
Revenue, Major Customer [Line Items]	'	'
Accounts receivable due from significant customers	14.00%	10.00%

Segment_And_Significant_Custom4

Segment And Significant Customer Information (Details Textual)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Revenue, Major Customer [Line Items]	'	'	'	'
Concentration Risk, Percentage	'	'	10.00%	'
Sales Revenue, Net [Member] | Primary dairy and beef industries [Member]	'	'	'	'
Revenue, Major Customer [Line Items]	'	'	'	'
Concentration Risk, Percentage	84.00%	89.00%	82.00%	84.00%
Sales Revenue, Net [Member] | Foreign dairy and beef industries [Member]	'	'	'	'
Revenue, Major Customer [Line Items]	'	'	'	'
Concentration Risk, Percentage	11.00%	11.00%	13.00%	14.00%

Related_Party_Transactions_Det

Related Party Transactions (Details) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Related Party Transaction [Line Items]	'	'	'
Revenues from Transactions with Related Party	$283,287	$288,360	'
Accounts receivable, related parties	2,070	'	31,445
Related Party Transaction, Expenses from Transactions with Related Party	$6,355	$5,072	'