| Document and Entity Information - shares | 6 Months Ended | |
| Jun. 30, 2019 | Aug. 01, 2019 | |
| Document and Entity Information | ||
| Document Type | 10-Q | |
| Amendment Flag | false | |
| Document Period End Date | Jun. 30, 2019 | |
| Document Fiscal Year Focus | 2019 | |
| Document Fiscal Period Focus | Q2 | |
| Entity Registrant Name | RIDGEFIELD ACQUISITION CORP | |
| Entity Central Index Key | 0000812152 | |
| Current Fiscal Year End Date | --12-31 | |
| Entity Current Reporting Status | Yes | |
| Entity Filer Category | Non-accelerated Filer | |
| Trading Symbol | RDGA | |
| Entity Common Stock, Shares Outstanding | 1,260,773 | |
| Entity Small Business | true | |
| Entity Emerging Growth Company | false | |
| Entity Shell Company | true |
| Consolidated Balance Sheets - USD ($) | Jun. 30, 2019 | Dec. 31, 2018 |
| CURRENT ASSETS | ||
| Cash and cash equivalents | $ 1,795 | $ 1,684 |
| TOTAL ASSETS | 1,795 | 1,684 |
| CURRENT LIABILITIES | ||
| Accounts payable and accrued expenses | 3,260 | 2,500 |
| Related party note and interest payable | 245,740 | 214,631 |
| TOTAL CURRENT LIABILITIES | 249,000 | 217,131 |
| COMMITMENTS AND CONTINGENCIES | ||
| STOCKHOLDERS' DEFICIT | ||
| Preferred stock, $.01 par value; authorized - 5,000,000 shares; issued - none | 0 | 0 |
| Common stock, $.001 par value; authorized - 30,000,000 shares; issued and outstanding - 1,260,773 on June 30, 2019 and December 31, 2018 | 1,261 | 1,261 |
| Additional paid in capital | 1,516,419 | 1,516,419 |
| Accumulated deficit | (1,764,885) | (1,733,127) |
| TOTAL STOCKHOLDERS' DEFICIT | (247,205) | (215,447) |
| TOTAL LIABILITIES & STOCKHOLDERS' DEFICIT | $ 1,795 | $ 1,684 |
| Consolidated Balance Sheets (Parenthetical) - $ / shares | Jun. 30, 2019 | Dec. 31, 2018 |
| Consolidated Balance Sheets | ||
| Preferred stock, par value (in dollars per share) | $ 0.01 | $ 0.01 |
| Preferred stock, shares authorized | 5,000,000 | 5,000,000 |
| Preferred stock, shares issued | 0 | 0 |
| Common stock, par value (in dollars per share) | $ 0.001 | $ 0.001 |
| Common stock, shares authorized | 30,000,000 | 30,000,000 |
| Common stock, shares issued | 1,260,773 | 1,260,773 |
| Common stock, shares outstanding | 1,260,773 | 1,260,773 |
| Consolidated Statements of Expenses - USD ($) | 3 Months Ended | 6 Months Ended | ||
| Jun. 30, 2019 | Jun. 30, 2018 | Jun. 30, 2019 | Jun. 30, 2018 | |
| OPERATING EXPENSES | ||||
| General and administrative expenses | $ 5,337 | $ 7,163 | $ 20,646 | $ 22,466 |
| Total Operating Expenses | 5,337 | 7,163 | 20,646 | 22,466 |
| OPERATING LOSS | (5,337) | (7,163) | (20,646) | (22,466) |
| OTHER EXPENSE | ||||
| Other expense | (550) | (1,473) | (1,975) | (2,898) |
| Interest expense | (4,688) | (3,728) | (9,137) | (6,991) |
| Total Other Expense | (5,238) | (5,201) | (11,112) | (9,889) |
| NET LOSS | $ (10,575) | $ (12,364) | $ (31,758) | $ (32,355) |
| NET LOSS PER COMMON SHARE | ||||
| Basic | $ (0.01) | $ (0.01) | $ (0.03) | $ (0.03) |
| Dilutive | $ (0.01) | $ (0.01) | $ (0.03) | $ (0.03) |
| WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - | ||||
| Basic | 1,260,773 | 1,260,773 | 1,260,773 | 1,260,773 |
| Dilutive | 1,260,773 | 1,260,773 | 1,260,773 | 1,260,773 |
| Consolidated Statements of Changes in Stockholders' Deficit - USD ($) | Common Stock | Additional Paid in Capital | Accumulated Deficit | Total |
| Balance at Dec. 31, 2017 | $ 1,261 | $ 1,516,419 | $ (1,677,481) | $ (159,801) |
| Balance (in shares) at Dec. 31, 2017 | 1,260,773 | |||
| Net loss | (19,991) | (19,991) | ||
| Balance at Mar. 31, 2018 | $ 1,261 | 1,516,419 | (1,697,472) | (179,792) |
| Balance (in shares) at Mar. 31, 2018 | 1,260,773 | |||
| Balance at Dec. 31, 2017 | $ 1,261 | 1,516,419 | (1,677,481) | (159,801) |
| Balance (in shares) at Dec. 31, 2017 | 1,260,773 | |||
| Net loss | (32,355) | |||
| Balance at Jun. 30, 2018 | $ 1,261 | 1,516,419 | (1,709,836) | (192,156) |
| Balance (in shares) at Jun. 30, 2018 | 1,260,773 | |||
| Balance at Mar. 31, 2018 | $ 1,261 | 1,516,419 | (1,697,472) | (179,792) |
| Balance (in shares) at Mar. 31, 2018 | 1,260,773 | |||
| Net loss | (12,364) | (12,364) | ||
| Balance at Jun. 30, 2018 | $ 1,261 | 1,516,419 | (1,709,836) | (192,156) |
| Balance (in shares) at Jun. 30, 2018 | 1,260,773 | |||
| Balance at Dec. 31, 2018 | $ 1,261 | 1,516,419 | (1,733,127) | (215,447) |
| Balance (in shares) at Dec. 31, 2018 | 1,260,773 | |||
| Net loss | (21,183) | (21,183) | ||
| Balance at Mar. 31, 2019 | $ 1,261 | 1,516,419 | (1,754,310) | (236,630) |
| Balance (in shares) at Mar. 31, 2019 | 1,260,773 | |||
| Balance at Dec. 31, 2018 | $ 1,261 | 1,516,419 | (1,733,127) | (215,447) |
| Balance (in shares) at Dec. 31, 2018 | 1,260,773 | |||
| Net loss | (31,758) | |||
| Balance at Jun. 30, 2019 | $ 1,261 | 1,516,419 | (1,764,885) | (247,205) |
| Balance (in shares) at Jun. 30, 2019 | 1,260,773 | |||
| Balance at Mar. 31, 2019 | $ 1,261 | 1,516,419 | (1,754,310) | (236,630) |
| Balance (in shares) at Mar. 31, 2019 | 1,260,773 | |||
| Net loss | (10,575) | (10,575) | ||
| Balance at Jun. 30, 2019 | $ 1,261 | $ 1,516,419 | $ (1,764,885) | $ (247,205) |
| Balance (in shares) at Jun. 30, 2019 | 1,260,773 |
| Consolidated Statements of Cash Flows - USD ($) | 6 Months Ended | |
| Jun. 30, 2019 | Jun. 30, 2018 | |
| OPERATING ACTIVITIES | ||
| Net loss | $ (31,758) | $ (32,355) |
| Changes in assets and liabilities: | ||
| Increase in accrued interest to related party | 9,109 | 6,991 |
| Increase in accounts payable and accrued expenses | 760 | 223 |
| Net cash used in operating activities | (21,889) | (25,141) |
| FINANCING ACTIVITIES | ||
| Proceeds from related party note payable | 22,000 | 27,500 |
| Net cash provided by financing activities | 22,000 | 27,500 |
| NET INCREASE IN CASH AND CASH EQUIVALENTS | 111 | 2,359 |
| CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD | 1,684 | 609 |
| CASH AND CASH EQUIVALENTS, END OF PERIOD | 1,795 | 2,968 |
| SUPPLEMENTAL SCHEDULE OF NON-CASH INVESTING AND FINANCING ACTIVITIES | ||
| Cash paid for interest | 28 | 0 |
| Cash paid for income taxes | $ 0 | $ 0 |
| THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | 6 Months Ended |
| Jun. 30, 2019 | |
| THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | |
| THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | NOTE 1 – THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES ORGANIZATION AND NATURE OF OPERATIONS Ridgefield Acquisition Corp. (“we”, “us”, “our”, “Ridgefield” or the “Company”) was incorporated under the laws of the State of Colorado on October 13, 1983. Effective June 23, 2006, the Company was reincorporated under the laws of the State of Nevada through the merger of the Company with a wholly-owned subsidiary of the Company. Since July 2000, the Company has suspended all operations, except for necessary administrative matters. The Company has no principal operations or revenue producing activities. The Company is now pursuing an acquisition strategy whereby it is seeking to arrange for a merger, acquisition or other business combination with a viable operating entity. GOING CONCERN AND LIQUIDITY At June 30, 2019, the Company had a working capital deficit and an accumulated deficit. The Company has continued to sustain losses from operations. In addition, the Company has not generated positive cash flow from operations. Management is aware that its current cash resources are not adequate to fund its operations for the following year. The Company cannot provide any assurances as to if and when it will be able to attain profitability. These conditions, among others, raise substantial doubt about the Company's ability to continue operations as a going concern. No adjustment has been made in the consolidated financial statements to the amounts and classification of assets and liabilities, which could result, should the Company be unable to continue as a going concern. The Company will be dependent upon the raising of additional capital through debt or the placement of our common stock in order to implement its business plan or merge with an operating company. The officers and directors have committed to advancing certain operating costs of the Company. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty. BASIS OF PRESENTATION The accompanying unaudited interim consolidated financial statements have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission for the presentation of interim financial information, but do not include all the information and footnotes required by generally accepted accounting principles for complete financial statements. The accompanying financial statements should be read in conjunction with the December 31, 2018 consolidated financial statements that were filed in our annual report on Form 10‑K. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the six-month period ended June 30, 2019 are not necessarily indicative of the results that may be expected for the year ended December 31, 2019. |
| RELATED PARTY TRANSACTIONS | 6 Months Ended |
| Jun. 30, 2019 | |
| RELATED PARTY TRANSACTIONS | |
| RELATED PARTY TRANSACTIONS | NOTE 2 – RELATED PARTY TRANSACTIONS Steven N. Bronson, the Company's Chairman, President, CEO, and majority shareholder has loaned the Company money to fund working capital needs to pay operating expenses. The loans are repayable upon demand and accrue interest at the rate of 10% per annum and are unsecured. During the quarters ended June 30, 2019 and June 30, 2018, the Company borrowed the following amounts under the Note: Principal Interest Balance January 1, 2019 $ 169,450 $ 45,181 Additions 22,000 9,109 Cash Payments — — Balance June 30, 2019 $ 191,450 $ 54,290 Balance January 1, 2018 $ 126,950 $ 30,010 Additions 27,500 6,991 Cash Payments — — Balance June 30, 2018 $ 154,450 $ 37,001 The Company previously occupied a portion of the offices leased by BKF Capital Group, Inc., on a month to month basis for a rental fee of $50 per month that was intended to cover administrative costs. Steven N. Bronson, the Company's Chairman, CEO, and majority shareholder, is also the Chairman, CEO and majority shareholder of BKF Capital Group, Inc. Effective June 30, 2019, the Company terminated this arrangement with BKF Capital Group, Inc., and leased an administrative office on a month-to-month basis for a minimum of $10 per month. Additional charges, if any, are based upon services provided by the lessor. At June 30, 2019 and December 31, 2018, we owed BKF $2,800 and $2,500, respectively. |
| THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 6 Months Ended |
| Jun. 30, 2019 | |
| THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | |
| ORGANIZATION AND NATURE OF OPERATIONS | ORGANIZATION AND NATURE OF OPERATIONS Ridgefield Acquisition Corp. (“we”, “us”, “our”, “Ridgefield” or the “Company”) was incorporated under the laws of the State of Colorado on October 13, 1983. Effective June 23, 2006, the Company was reincorporated under the laws of the State of Nevada through the merger of the Company with a wholly-owned subsidiary of the Company. Since July 2000, the Company has suspended all operations, except for necessary administrative matters. The Company has no principal operations or revenue producing activities. The Company is now pursuing an acquisition strategy whereby it is seeking to arrange for a merger, acquisition or other business combination with a viable operating entity. |
| GOING CONCERN AND LIQUIDITY | GOING CONCERN AND LIQUIDITY At June 30, 2019, the Company had a working capital deficit and an accumulated deficit. The Company has continued to sustain losses from operations. In addition, the Company has not generated positive cash flow from operations. Management is aware that its current cash resources are not adequate to fund its operations for the following year. The Company cannot provide any assurances as to if and when it will be able to attain profitability. These conditions, among others, raise substantial doubt about the Company's ability to continue operations as a going concern. No adjustment has been made in the consolidated financial statements to the amounts and classification of assets and liabilities, which could result, should the Company be unable to continue as a going concern. The Company will be dependent upon the raising of additional capital through debt or the placement of our common stock in order to implement its business plan or merge with an operating company. The officers and directors have committed to advancing certain operating costs of the Company. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty. |
| BASIS OF PRESENTATION | BASIS OF PRESENTATION The accompanying unaudited interim consolidated financial statements have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission for the presentation of interim financial information, but do not include all the information and footnotes required by generally accepted accounting principles for complete financial statements. The accompanying financial statements should be read in conjunction with the December 31, 2018 consolidated financial statements that were filed in our annual report on Form 10‑K. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the six-month period ended June 30, 2019 are not necessarily indicative of the results that may be expected for the year ended December 31, 2019. |
| RELATED PARTY TRANSACTIONS (Tables) | 6 Months Ended |
| Jun. 30, 2019 | |
| RELATED PARTY TRANSACTIONS | |
| Schedule of Related Party Transactions | During the quarters ended June 30, 2019 and June 30, 2018, the Company borrowed the following amounts under the Note: Principal Interest Balance January 1, 2019 $ 169,450 $ 45,181 Additions 22,000 9,109 Cash Payments — — Balance June 30, 2019 $ 191,450 $ 54,290 Balance January 1, 2018 $ 126,950 $ 30,010 Additions 27,500 6,991 Cash Payments — — Balance June 30, 2018 $ 154,450 $ 37,001 |
| RELATED PARTY TRANSACTIONS - Amounts Borrowed (Details) - Management [Member] - USD ($) | 6 Months Ended | |
| Jun. 30, 2019 | Jun. 30, 2018 | |
| Principal Amount [Member] | ||
| Balance | $ 169,450 | $ 126,950 |
| Additions | 22,000 | 27,500 |
| Cash Payments | 0 | 0 |
| Balance | 191,450 | 154,450 |
| Interest Accrued [Member] | ||
| Balance | 45,181 | 30,010 |
| Additions | 9,109 | 6,991 |
| Cash Payments | 0 | 0 |
| Balance | $ 54,290 | $ 37,001 |
| RELATED PARTY TRANSACTIONS - Additional Information (Details) - USD ($) | 6 Months Ended | ||
| Jun. 30, 2019 | Jun. 30, 2018 | Dec. 31, 2018 | |
| Debt Instrument, Interest Rate, Stated Percentage | 10.00% | ||
| Accrued Rent | $ 2,800 | $ 2,500 | |
| BKF Capital Group, Inc. [Member] | |||
| Operating Leases, Rent Expense | 50 | $ 50 | |
| BKF Capital Group, Inc. [Member] | Minimum | |||
| Operating Leases, Rent Expense | $ 10 | ||
