Capstone Companies (CAPC) 10-K 1 Apr 19 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2018	Mar. 14, 2019	Jun. 30, 2018
Document And Entity Information
Entity Registrant Name	CAPSTONE COMPANIES, INC.
Entity Central Index Key	0000814926
Document Type	10-K
Document Period End Date	Dec. 31, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity a Shell Company	false
Is Entity's Reporting Status Current?	Yes
Is Entity Emerging Growth Company?	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Public Float			$ 7,997,552
Entity Common Stock, Shares Outstanding		47,016,364
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2018

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Current Assets:
Cash	$ 3,822,359	$ 3,668,196
Accounts receivable, net	64,511	4,367,721
Inventories	27,497	140,634
Prepaid expenses	243,876	239,150
Income tax refundable	220,207
Total Current Assets	4,378,450	8,415,701
Property and Equipment:
Computer equipment and software	51,195	9,895
Machinery and equipment	170,567	318,801
Furniture and fixtures	6,828	5,665
Less: Accumulated depreciation	152,870	266,997
Total Property & Equipment	75,720	67,364
Other Non-current Assets:
Deposit	102,805	13,616
Goodwill	1,936,020	1,936,020
Total Other Non-current Assets	2,038,825	1,949,636
Total Assets	6,492,995	10,432,701
Current Liabilities:
Accounts payable and accrued liabilities	461,446	2,733,516
Deferred rent incentive	108,844
Income tax payable	11,694	624,782
Total Current Liabilities	581,984	3,358,298
Long Term Liabilities:
Deferred tax liabilities	12,000	251,000
Total Long Term Liabilities	12,000	251,000
Total Liabilities	593,984	3,609,298
Stockholders' Equity:
Preferred Stock, Series A, par value $.001 per share, authorized 6,666,667 shares, issued -0- shares; Preferred Stock, Series B-1, par value $.0001 per share, authorized 3,333,333 shares, issued -0- shares; Preferred Stock, Series C, par value $1.00 per share, authorized 67 shares, issued -0- shares
Common Stock, par value $.0001 per share, authorized 56,666,667 shares, issued 47,046,364 shares	4,704	4,704
Additional paid-in capital	7,092,219	7,005,553
Accumulated deficit	(1,197,912)	(186,854)
Total Stockholders' Equity	5,899,011	6,823,403
Total Liabilities and Stockholders' Equity	6,492,995	10,432,701
Preferred Stock, Series A [Member]
Stockholders' Equity:
Preferred Stock, Series A, par value $.001 per share, authorized 6,666,667 shares, issued -0- shares; Preferred Stock, Series B-1, par value $.0001 per share, authorized 3,333,333 shares, issued -0- shares; Preferred Stock, Series C, par value $1.00 per share, authorized 67 shares, issued -0- shares
Total Stockholders' Equity
Total Liabilities and Stockholders' Equity
Preferred Stock, Series B-1 [Member]
Stockholders' Equity:
Preferred Stock, Series A, par value $.001 per share, authorized 6,666,667 shares, issued -0- shares; Preferred Stock, Series B-1, par value $.0001 per share, authorized 3,333,333 shares, issued -0- shares; Preferred Stock, Series C, par value $1.00 per share, authorized 67 shares, issued -0- shares
Total Stockholders' Equity
Total Liabilities and Stockholders' Equity
Preferred Stock, Series C [Member]
Stockholders' Equity:
Preferred Stock, Series A, par value $.001 per share, authorized 6,666,667 shares, issued -0- shares; Preferred Stock, Series B-1, par value $.0001 per share, authorized 3,333,333 shares, issued -0- shares; Preferred Stock, Series C, par value $1.00 per share, authorized 67 shares, issued -0- shares
Total Stockholders' Equity
Total Liabilities and Stockholders' Equity

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2018	Dec. 31, 2017
Common stock, par value per share	$ 0.0001	$ 0.0001
Common stock, shares authorized	56,666,667	56,666,667
Common stock, shares issued	47,046,364	47,046,364
Preferred Stock, Series A [Member]
Preferred stock, par value per share	$ 0.001	$ 0.001
Preferred stock, shares authorized	6,666,667	6,666,667
Preferred stock, shares issued	0	0
Preferred Stock, Series B-1 [Member]
Preferred stock, par value per share	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	3,333,333	3,333,333
Preferred stock, shares issued	0	0
Preferred Stock, Series C [Member]
Preferred stock, par value per share	$ 1	$ 1
Preferred stock, shares authorized	67	67
Preferred stock, shares issued	0	0

Consolidated Statements Of Oper

Consolidated Statements Of Operations - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Statement [Abstract]
Revenues, net	$ 12,830,324	$ 36,752,813
Cost of sales	9,936,745	27,910,869
Gross Profit	2,893,579	8,841,944
Operating Expenses:
Sales and marketing	915,205	2,266,601
Compensation	1,502,590	1,612,480
Professional fees	510,022	549,844
Product development	518,969	376,981
Other general and administrative	691,466	805,077
Total Operating Expenses	4,138,252	5,610,983
Operating Income (Loss)	(1,244,673)	3,230,961
Other Expenses:
Miscellaneous expense, net	55,360
Interest expense		122,091
Total Other Expenses	(55,360)	(122,091)
Income (Loss) Before Tax Provision (Benefit)	(1,300,033)	3,108,870
Provision (Benefit) for Income Tax	(288,975)	1,029,694
Net Income (Loss)	$ (1,011,058)	$ 2,079,176
Net Income (Loss) per Common Share
Basic	$ (0.021)	$ 0.044
Diluted	$ (0.021)	$ 0.044
Weighted Average Shares Outstanding
Basic	47,046,364	47,007,296
Diluted	47,046,364	47,188,450

Consolidated Statements Of Stoc

Consolidated Statements Of Stockholders' Equity - USD ($)	Preferred Stock, Series A [Member]	Preferred Stock, Series B [Member]	Preferred Stock, Series C [Member]	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Total
Balance, amount at Dec. 31, 2016				48,132,664			48,132,664
Balance, value at Dec. 31, 2016				$ 4,813	$ 7,411,172	$ (2,266,030)	$ 5,149,955
Stock options for compensation					95,469		95,469
Repurchase of shares from Involve L.L.C., shares				(1,666,667)
Repurchase of shares from Involve L.L.C., value				$ 167	749,833		750,000
Shares issued to payoff working capital loan and exercise warrants, shares				580,367
Shares issued to payoff working capital loan and exercise warrants, value				$ 58	248,745		248,803
Net Income (Loss)						2,079,176	$ 2,079,176
Balance, amount at Dec. 31, 2017				47,046,364			47,046,364
Balance, value at Dec. 31, 2017				$ 4,704	7,005,553	(186,854)	$ 6,823,403
Stock options for compensation					86,666		86,666
Net Income (Loss)						(1,011,058)	$ (1,011,058)
Balance, amount at Dec. 31, 2018				47,046,364			47,046,364
Balance, value at Dec. 31, 2018				$ 4,704	$ 7,092,219	$ (1,197,912)	$ 5,899,011

Consolidated Statements Of Cash

Consolidated Statements Of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	$ (1,011,058)	$ 2,079,176
Adjustments necessary to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	45,510	80,940
Accrued interest on note receivable		(26,887)
Stock based compensation expense	86,666	95,469
Provision (Benefit) for deferred income tax	(239,000)	35,000
Increase (decrease) in accrued sales allowance	170,833	(1,006,731)
Decrease in accounts receivable, net	(4,132,377)	(1,090,898)
Decrease in inventories	(113,137)	(225,696)
Increase (decrease) in prepaid expenses	4,726	(90,869)
(Increase) in deposits	(89,189)	(1,423)
(Decrease) increase in accounts payable and accrued liabilities	(2,272,070)	55,306
Increase in deferred rent incentive	108,844
(Decrease) increase in income tax payable	(613,088)	623,194
(Increase) in income tax refundable	220,207
(Decrease) increase in accrued interest on notes payable		56,554
Net cash provided by operating activities	208,029	3,451,835
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	53,866	47,587
Net cash (used in) investing activities	(53,866)	(47,587)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from notes payable		30,559,312
Repayments of notes payable		30,559,312
Repurchase of shares from Involve, LLC		250,000
Warrants issued		7,500
Repayments of notes and loans payable to related parties		1,139,680
Net cash (used in) financing activities		(1,382,180)
Net Increase in Cash	154,163	2,022,068
Cash at Beginning of Period	3,668,196	1,646,128
Cash at End of Period	3,822,359	3,668,196
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid during the period for: Interest		418,925
Cash paid during the period for: Income taxes	865,000	371,500
Non-cash financing and investing activities:
Shares issued in satisfaction of loan payable to related party		240,900
Note Receivable used to repurchase shares from Involve L.L.C.		$ 500,000

Organization And Summary Of Sig

Organization And Summary Of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Summary of Significant Accounting Policies	NOTE 1 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation The consolidated financial statements for the years ended December 31, 2018 and 2017 include the accounts of the parent entity and its wholly-owned subsidiaries. All material intra-entity transactions and balances have been eliminated in consolidation. This summary of accounting policies for Capstone Companies, Inc. (“CAPC” or the “Company”), a Florida corporation (formerly, “CHDT Corporation”) and its wholly-owned subsidiaries is presented to assist in understanding the Company's consolidated financial statements. The accounting policies conform to accounting principles generally accepted in the United States of America (“U.S. GAAP”) and have been consistently applied in the preparation of the consolidated financial statements. Organization and Basis of Presentation Capstone Companies, Inc. is headquartered in Deerfield Beach, Florida. On June 6, 2012, the Company amended its charter to change its name from CHDT Corporation to CAPSTONE COMPANIES, INC. This name change was effective as of July 6, 2012, for purposes of the change of its name on the OTC Bulletin Board. With the name change, the trading symbol was changed to CAPC. On April 13, 2012, the Company established a wholly owned subsidiary in Hong Kong, named Capstone International Hong Kong Ltd (“CIHK”) which provides support services such as engineering, new product development, product sourcing, factory certification and compliance, product price negotiating, product testing and quality control and ocean freight logistics for the Company’s other subsidiaries. CIHK is also engaged in selling the Company’s products internationally. Nature of Business Since the beginning of fiscal year 2007, the Company has been primarily engaged in the business of developing, marketing and selling home LED products through national and regional retailers in North America and in certain overseas markets. The Company’s products are targeted for applications such as home indoor and outdoor lighting and have different functionalities to meet consumer’s needs. These products are offered either under the Capstone brand or licensed brands. The Company’s products are typically manufactured in China by contract manufacturing companies. The Company’s operations consist of one reportable segment for financial reporting purposes: Lighting Products. Accounts Receivable For product revenue, the Company invoices its customers at the time of shipment for the sales value of the product shipped. Accounts receivable are recognized at the amount expected to be collected and are not subject to any interest or finance charges. The Company does not have any off-balance sheet credit exposure related to any of its customers. As of both Decembers 31, 2018 and 2017, accounts receivable serves as collateral when the Company borrows against its credit facilities. Allowance for Doubtful Accounts The Company evaluates the collectability of accounts receivable based on a combination of factors. In cases where the Company becomes aware of circumstances that may impair a specific customer’s ability to meet its financial obligations subsequent to the original sale, the Company will recognize an allowance against amounts due, and thereby reduce the net recognized receivable to the amount the Company reasonably believes will be collected. For all other customers, the Company recognizes an allowance for doubtful accounts based on the length of time the receivables are past due and consideration of other factors such as industry conditions, the current business environment and the Company’s historical payment experience. An allowance for doubtful accounts is established as losses are estimated to have occurred through a provision for bad debts charged to earnings. This evaluation is inherently subjective and requires estimates that are susceptible to significant revisions as more information becomes available. As of both December 31, 2018 and 2017, management has determined that accounts receivable are fully collectible. As such, management has not recorded an allowance for doubtful accounts. The following table summarizes the components of Accounts Receivable, net: December 31, December 31, 2018 2017 Trade Accounts Receivables at year end $ 429,405 $ 4,561,782 Reserve for estimated marketing allowances, cash discounts and other incentives (364,894 ) (194,061 ) Total Accounts Receivable, net $ 64,511 $ 4,367,721 The following table summarizes the changes in the Company’s reserve for marketing allowances, cash discounts and other incentives which is included in net accounts receivable: December 31, December 31, 2018 2017 Balance at beginning of the year $ (194,061 ) $ (1,200,792 ) Accrued allowances (191,468 ) (921,833 ) Reversal of prior year accrued allowances 1,749 58,867 Expenditures 18,886 1,869,697 Balance at year-end $ (364,894 ) $ (194,061 ) Marketing allowances include the cost of underwriting an in store instant rebate coupon or a markdown allowance on a specific product. Cash discounts represent discounts offered to the retailer off outstanding accounts receivable in order to initiate early payment. Inventory The Company's inventory, which consists of finished LED lighting products for resale by Capstone, are recorded at the lower of cost (first-in, first-out) or net realizable value. The Company writes down its inventory balances for estimates of excess and obsolete amounts. The Company reduces inventory on hand to its net realizable value on an item-by-item basis when the expected realizable value of a specific inventory item falls below its original cost. Management regularly reviews the Company’s investment in inventories for such declines in value. The write-downs are recognized as a component of cost of sales. During the fiscal year 2018 and 2017, inventory written down was $0 and $84,576, respectively. As of December 31, 2018, and 2017, respectively, the inventory was valued at $27,497 and $140,634. Prepaid Expenses The Company’s prepaid expenses consist primarily of deposits on inventory purchases for future orders as well as prepaid insurance, trade show and subscription expense . As of December 31, 2016, the Company had $186,019, in prepaid advertising credits included in prepaid expenses on the consolidated balance sheet which was written off during 2017. Property and Equipment Property and equipment are stated at cost. Depreciation and amortization are computed using the straight-line method over the estimated economic useful lives of the related assets as follows: Computer equipment 3 - 7 years Computer software 3 - 7 years Machinery and equipment 3 - 7 years Furniture and fixtures 3 - 7 years Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the related carrying amount may not be recoverable. When required, impairment losses on assets to be held and used are recognized based on the fair value of the asset. Long-lived assets to be disposed of, if any, are reported at the lower of carrying amount or fair value less cost to sell. No impairment losses were recognized by the Company during 2018 or 2017. Upon sale or other disposition of property and equipment, the cost and related accumulated depreciation or amortization are removed from the accounts and any gain or loss is included in the determination of income or loss. Expenditures for maintenance and repairs are charged to expense as incurred. Major overhauls and betterments are capitalized and depreciated over their estimated economic useful lives. Depreciation and amortization expense was $45,510 and $80,940 for the years ended December 31, 2018 and 2017, respectively. Leases Lease incentives per ASC 840 are amortized utilizing the straight-line method over the life of the lease. Goodwill On September 13, 2006, the Company entered into a Stock Purchase Agreement with Capstone Industries, Inc., a Florida corporation (“Capstone”). Capstone was incorporated in Florida on May 15, 1996 and is engaged primarily in the business of wholesaling technology inspired consumer products to distributors and retailers in the United States. Under the Stock Purchase Agreement, the Company acquired 100% of the issued and outstanding shares of Capstone’s Common Stock, and recorded goodwill of $1,936,020. Goodwill acquired in business combinations is initially computed as the amount paid by the acquiring company in excess of the fair value of the net assets acquired. Goodwill is tested for impairment on December 31 of each year or more frequently if events or changes in circumstances indicate that the asset might be impaired. If the carrying amount exceeds its fair value, an impairment loss is recognized. Goodwill is not amortized. Goodwill is subject to ongoing periodic impairments tests based on fair value of the reporting unit compared to its carrying amount, including goodwill. Impairment exists when a reporting unit’s carrying amount exceeds its fair value. At December 31, 2018 and 2017, the required annual impairment test of goodwill was performed, and no impairment existed as of the valuation dates. Earnings Per Common Share Basic earnings per common share were computed by dividing net income(loss) by the weighted average number of shares of common stock outstanding as of December 31, 2018 and 2017. Diluted earnings per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock. For calculation of the diluted earnings per share, the basic weighted average number of shares is increased by the dilutive effect of stock options and warrants using the treasury stock method. In periods where losses are reported, the weighted average number of common shares outstanding excludes common stock equivalents because their inclusion would be anti-dilutive. At December 31, 2018, the total number of potentially dilutive common stock equivalents excluded from the diluted earnings per share calculation was 970,001. Basic weighted average shares outstanding is reconciled to diluted weighted shares outstanding as follows: Year Ended December 31, 2018 Year Ended December 31, 2017 Basic weighted average shares outstanding 47,046,364 47,007,296 Dilutive options — 181,154 Diluted weighted average shares outstanding 47,046,364 47,188,450 Revenue Recognition The Company generates revenue from developing, marketing and selling consumer lighting products through national and regional retailers. The Company’s products are targeted for applications such as home indoor and outdoor lighting and have different functionalities. Capstone currently operates in the consumer lighting products category in the Unites States and in certain overseas markets. These products may be offered either under the Capstone brand or licensed brands. A sales contract occurs when the customer-retailer submits a purchase order to buy a specific product, a specific quantity, at an agreed-fixed price, within a ship window, from a specific location and on agreed payment terms. The selling price in all of our customers’ orders has been previously negotiated and agreed to including any applicable discount prior to receiving the customer’s purchase order. The stated unit price in the customer’s order has already been determined and is fixed at the time of invoicing. The Company recognizes product revenue when the Company’s performance obligations as per the terms in the customers purchase order have been fully satisfied, specifically, when the specified product and quantity ordered has been manufactured and shipped pursuant to the customers requested ship window, when the sales price as detailed in the purchase order is fixed, when the product title and risk of loss for that order has passed to the customer, and collection of the invoice is reasonably assured. This means that the product ordered and to be shipped has gone through quality assurance inspection, customs and commercial documentation preparation, the goods have been delivered, title transferred to the customer and confirmed by a signed cargo receipt or bill of lading. Only at the time of shipment when all performance obligations have been satisfied will the judgement be made to invoice the customer and complete the sales contract. The Company may enter into a licensing agreement with globally recognized companies, that allows the Company to market products under a licensed brand to retailers for a designated period of time, and whereby the Company will pay a royalty fee, typically a percentage of licensed product revenue to the licensor in order to market the licensed product. The Company expenses license royalty fees and sales commissions when incurred and these expenses are recognized during the period the related sale is recorded. These costs are recorded within sales and marketing expenses. The following table disaggregates net revenue by major source: For the Year Ended December 31, 2018 For the Year Ended December 31, 2017 Capstone Brand License Brands Total Consolidated Capstone Brand License Brands Total Consolidated Lighting Products- U.S. $ 4,732,927 $ 6,827,308 $ 11,560,235 $ 3,815,342 $ 31,125,297 $ 34,940,639 Lighting Products-International 639,130 630,959 1,270,089 1,361,256 450,918 1,812,174 Total Revenue $ 5,372,057 $ 7,458,267 $ 12,830,324 $ 5,176,598 $ 31,576,215 $ 36,752,813 We provide our customers with limited rights of return for non-conforming product warranty claims. As a policy, the Company does not accept product returns from customers, however occasionally as part of a customer’s in store test for new product, we may receive back residual inventory. Customer orders received are not long-term orders and are typically shipped within six months of the order receipt, but certainly within a one-year period. Our payment terms may vary by the type of customer, the customer’s credit standing, the location where the product will be picked up from and for international customers, which country their corporate office is located. The term between invoicing date and when payment is due may vary between 30 days and 90 days depending on the customer type. In order to ensure there are no payment issues, overseas customers or new customers may be required to provide a deposit or full payment before the order is delivered to the customer. The Company selectively supports retailer’s initiatives to maximize sales of the Company’s products on the retail floor or to assist in developing consumer awareness of new products launches, by providing marketing fund allowances to the customer. The Company recognizes these incentives at the time they are offered to the customers and records a credit to their account with an offsetting charge as either a reduction to revenue, increase to cost of sales, or marketing expenses depending on the type of sales incentives. Sales reductions for anticipated discounts, allowances and other deductions are recognized during the period the related revenue is recorded. During the year ended December 31, 2018 and 2017, Capstone determined that $1,749 and $58,867, respectively of previously accrued allowances were no longer required. The reduction of accrued allowances is included in net revenues for the years ended December 31, 2018 and 2017. Warranties The Company provides the end user with limited rights of return as a consumer assurance warranty on all products sold, stipulating that the product will function properly for the warranty period. The warranty period for all products is one year from date of consumer purchase. Certain retail customers may receive an off-invoice based discount such as a defective /warranty allowance, that will automatically reduce the unit selling price at the time the order is invoiced. This allowance will be used by the retail customer to defray the cost of any returned units from consumers and therefore negate the need to ship defective units back to the Company. Such allowances are charged to cost of sales at the time the order is invoiced. For those customers that do not receive a discount off-invoice, the Company recognizes a charge to cost of sales for anticipated non-conforming returns based upon an analysis of historical product warranty claims and other relevant data. We evaluate our warranty reserves based on various factors including historical warranty claims assumptions about frequency of warranty claims, and assumptions about the frequency of product failures derived from our reliability estimates. Actual product failure rates that materially differ from our estimates could have a significant impact on our operating results. Product warranty reserves are reviewed each quarter and recognized at the time we recognize revenue. The following table summarizes the changes in the Company’s product warranty liabilities which are included in accounts payable and accrued liabilities in the accompanying December 31, 2018 and 2017 balance sheets: December 31, December 31, 2018 2017 Balance at the beginning of the year $ 328,279 $ 294,122 Amount accrued 59,981 940,291 Amount expensed (175,765 ) (906,134 ) Balance at year-end $ 212,495 $ 328,279 Advertising and Promotion Advertising and promotion costs, including advertising, public relations, and trade show expenses, are expensed as incurred and included in sales and marketing expenses. Advertising and promotion expense was $113,474 and $181,436 for the years ended December 31, 2018 and 2017, respectively. Research and Development Our research and development team located in Hong Kong working with our designated factories, are responsible for the design, development, testing, and certification of new product releases. Our engineering efforts support product development across all products, as well as product testing for specific overseas markets. All research and development costs are charged to results of operations as incurred. For the year ended December 31, 2018 and 2017, research and development expenses were $518,969 and $376,981, respectively. Shipping and Handling The Company’s shipping and handling costs are included in sales and marketing expenses and are recognized as an expense during the period in which they are incurred and amounted to $59,896 and $78,531 for the years ended December 31, 2018 and 2017, respectively. Accounts Payable and Accrued Liabilities The following table summarizes the components of accounts payable and accrued liabilities at December 31, 2018 and 2017, respectively: December 31, December 31, 2018 2017 Accounts payable $ 221,568 $ 2,132,894 Accrued warranty reserve 212,495 328,279 Accrued compensation, benefits, commissions and other expenses 27,383 272,343 Total accrued liabilities 239,878 600,622 Total $ 461,446 $ 2,733,516 Income Taxes The Company is subject to income taxes in the U.S. federal jurisdiction, various state jurisdictions and certain other jurisdictions. The Company accounts for income taxes under the provisions of Financial Accounting Standards Board (“FASB”) Accounting Standard Codification (“ASC”) 740 Income Taxes The Company recognizes the tax benefit from an uncertain tax position only if it is more likely than not the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such positions are then measured based on the largest benefit that has a greater than 50% likelihood of being realized upon settlement. Tax regulations within each jurisdiction are subject to the interpretation of the relaxed tax laws and regulations and require significant judgement to apply. The Company is not subject to U.S. federal, state and local tax examinations by tax authorities generally for a period of 3 years from the later of each return due date or date filed. If the Company were to subsequently record an unrecognized tax benefit, associated penalties and tax related interest expense would be recorded as a component of income tax expense. Stock-Based Compensation The Company accounts for stock-based compensation under the provisions of ASC 718 Compensation- Stock Compensation ASC 718 requires companies to estimate the fair value of share-based payment awards on the date of the grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expenses over the requisite service periods in the Company’s consolidated statements of income. Stock-based compensation expense recognized during the period is based on the value of the portion of share-based payment awards that is ultimately expected to vest during the period. In conjunction with the adoption of ASC 718, the Company adopted the straight-line single option method of attributing the value of stock-based compensation expense. The Company accounts for forfeitures as they occur. Stock-based compensation for the years ended December 31, 2018 and 2017 totaled $86,666 and $95,469, respectively. Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue and expenses and the disclosure of contingent assets and liabilities. The Company evaluates its estimates on an ongoing basis, including those related to revenue recognition, product warranty obligations, valuation of inventories, impairments, tax related contingencies, valuation of stock-based compensation, other contingencies and litigation, among others. The Company generally bases its estimates on historical experience, agreed obligations, and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis of making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. Historically, past changes to these estimates have not had a material impact on the Company’s financial statements. However, circumstances could change, and actual results could differ materially from those estimates. Recent Accounting Standards In March 2016, the FASB issued ASU 2016-02, Leases will not have a material effect on the Company’s consolidated financial statements. In January 2017, the FASB issued ASU 2017-04, Simplifying the Test for Goodwill Impairment, Adoption of New Accounting Standards In July 2015, the FASB issued ASU 2015-11, Simplifying the Measurement of Inventory and net realizable value. This update became effective at the beginning of our 2017 fiscal year. The adoption of this ASU did not have a significant impact on our consolidated financial statements and disclosures. The Company adopted ASU 2015-17, Income Taxes (Topic 740): Balance sheet Classification of Deferred Taxes, The Company adopted ASU 2016-09, Compensation - Stock Compensation (Topic 718) In May 2014, the FASB issued Accounting Standards Update (“ASU”) 2014-09, which provides guidance for revenue recognition . ASC 606 established a principles-based approach for accounting for revenue arising from contracts with customers and supersedes existing revenue recognition guidance. ASC 606 provided that an entity should apply a five-step approach for recognizing revenue, including (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations in the contract; and (5) recognize revenue when, or as, the entity satisfies a performance obligation. Also, the entity must provide various disclosures concerning the nature, amount and timing of revenue and cash flows arising from contracts with customers. The Company completed its study on the impact that implementing this standard would have on its consolidated financial statements, related disclosures and our internal control over financial reporting as well as whether the effect would be material to our revenue. Changes were made to our internal control over financial reporting processes to ensure all contracts are reviewed for each of the five revenue recognition steps. Additionally, the Company’s revenue disclosures changed in fiscal 2018. The new disclosures required more granularity into our sources of revenue, as well as the assumptions about recognition timing, and include our selection of certain practical expedients and policy elections. We used the modified retrospective approach upon adoption of this guidance effective January 1, 2018. We reviewed our current accounting policies and practices to identify potential differences resulting from the application of the new requirements to our sales contracts, including evaluation of performance obligations in the sales contract, the transaction price, allocating the transaction price to each separate performance obligation and accounting treatment of costs to obtain and fulfill contracts. In addition, we updated certain disclosures, as applicable, included in our consolidated financial statements to meet the requirements of the new guidance. The adoption of ASC 606 did not have a material impact on our consolidated financial statements or operations. In January 2016, the FASB issued ASU 2016-01, Financial Instruments - Overall: Recognition and Measurement of Financial Assets and Financial Liabilities , Fair Value Measurements year beginning after December 15, 2017 and subsequent interim periods. The adoption of ASU 2016-01 did not have a material effect on the Company’s consolidated financial statements. In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments Statement of Cash Flows, In November 2016, the FASB issued ASU 2016-18, Cash Flows: Statement of Cash Flows (Topic 230) - Restricted Cash. The adoption of ASU 2016-18 did not have a material effect on the Company’s consolidated financial statements. In May 2017, the FASB issued ASU No. 2017-09, “Compensation – Stock Compensation (Topic 718) – Scope of Modification Accounting” The Company continually assesses any new accounting pronouncements to determine their applicability to the Company. Where it is determined that a new accounting pronouncement affects the Company’s financial reporting, the Company undertakes a study to determine the consequence of the change to its financial statements and assures that there are proper controls in place to ascertain that the Company’s financials properly reflect the change.

Concentration Of Credit Risk An

Concentration Of Credit Risk And Economic Dependence	12 Months Ended
	Dec. 31, 2018
Risks and Uncertainties [Abstract]
Concentration of Credit Risk and Economic Dependence	NOTE 2 - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE Financial instruments that potentially subject the Company to credit risk consist principally of cash and accounts receivable. The Company has no significant off-balance-sheet concentrations of credit risk such as foreign exchange contracts, options contracts or other foreign hedging arrangements. Cash The Company at times has cash with its financial institution in excess of Federal Deposit Insurance Corporation ("FIDC") insurance limits. The Company places its cash and cash equivalents with high credit quality financial institutions which minimize these risks. Accounts Receivable The Company grants credit to its customers, substantially all of whom are retail establishments located throughout the United States and their international locations. The Company typically does not require collateral from customers. Credit risk is limited due to the financial strength of the customers comprising the Company’s customer base and their dispersion across different geographical regions. The Company monitors exposure of credit losses and maintains allowances for anticipated losses considered necessary under the circumstances. These various anticipated allowances are accrued for but would be deducted from open invoices by the customer. Major Customers The Company had two customers who comprised 60% and 36% of net revenue during the year ended December 31, 2018, and 57% and 42% of net revenue during the year ended December 31, 2017. The loss of these customers would adversely impact the business of the Company. For the years ended December 31, 2018 and 2017, approximately 10% and 5% respectively, of the Company’s net revenue resulted from international sales. Major Customers Net Revenue % Gross Accounts Receivable Year Ended December 31, Year Ended December 31, Year Ended December 31, 2018 2017 2018 2017 Customer A 60 % 57 % $ — $ 2,259,769 Customer B 36 % 42 % 402,294 2,268,426 Total 96 % 99 % $ 402,294 $ 4,528,195 Major Vendors The Company had two vendors from which it purchased 60% and 16% of merchandise sold during the year ended December 31, 2018, and 87% and 11% of merchandise sold during the year ended December 31, 2017. The loss of this supplier could adversely impact the business of the Company. As of December 31, 2018 and 2017, approximately 29% and 77%, respectively, of accounts payable were due to the two vendors. Purchases % Accounts Payable Year Ended December 31, Year Ended December 31 Year Ended December 31, 2018 2017 2018 2017 Vendor A 60 % 87 % $ 63,594 $ 922,310 Vendor B 16 % 11 % — 768,164 Total 76 % 98 % $ 63,594 $ 1,690,474

Investment And Note Receivable

Investment And Note Receivable	12 Months Ended
	Dec. 31, 2018
Equity Method Investments and Joint Ventures [Abstract]
Investment and Note Receivable	NOTE 3 - INVESTMENT AND NOTE RECEIVABLE On January 15, 2013, the Company entered into an agreement with AC Kinetics, Inc. ("AC Kinetics") to purchase 100 shares of AC Kinetics Series A Preferred Stock for $500,000. These shares carried a liquidation preference in the amount of $500,000, were convertible at the Company's demand into 3% of the outstanding shares of AC Kinetics common stock and had anti-dilution protection. On June 8, 2016, the Board of Directors approved a Resolution to accept an offer from AC Kinetics to sell the Company 100 shares of AC Kinetics Series A Preferred Stock. For consideration, the Company received a note in the face amount of $1,500,000 that would be immediately paid to the Company on completion and funding of a Securities Purchase Agreement with a national company to purchase AC Kinetics. The note was subject to a Subordination Agreement for loans made to AC Kinetics by the national company involved in the Securities Purchase Agreement. As further consideration, the Company also received an option to repurchase 1,666,667 shares of Company common stock held by Involve L.L.C. at an exercise price of $.15. The Agreements were signed June 27, 2016. The options also had termination dates being the earlier of the 12-month anniversary of the first option exercise date or 36 months from the agreement effective date. The agreement was signed June 27, 2016 and the options would have expired on June 27, 2019. On June 27, 2016 in assessing the fair value of the note, management had to first consider the probability of the Securities Purchase Agreement between AC Kinetics and a national company being finalized. The completion of the Securities Purchase Agreement involved the development, testing and marketing of technologically advanced motor-control software which was still in its development stages. Payment of the note was also subject to a subordination agreement for loan advances made by the national company to AC Kinetics to fund the project which at the time of the transaction were several million dollars. In evaluating the note management determined that other than the intrinsic fair value of the option agreement, any added value to the note was dependent on the completion of the Securities Purchase Agreement between AC Kinetics and a national company and if the Securities Purchase agreement did not close, then AC Kinetics would not have the financial ability to pay the note, particularly as the note was subordinated to substantial loan advances made to AC Kinetics to fund the product development. In evaluating the note management also determined that the best estimate of fair value should be based on the value of the option to repurchase common stock from Involve L.L.C. which represented the spread between the market price and the exercised price of the 1,666,667 shares of common stock to be repurchased with an estimated value of $500,000. On February 13, 2017, as authorized under the Company's stock repurchase plan, the Company repurchased 1,000,000 shares of Company common stock from Involve, LLC., under the Option Agreement dated June 27, 2016, at an exercise price of $.15 per share. On May 1, 2017, as authorized under the Company's stock repurchase plan, the Company repurchased 666,667 shares of Company common stock from Involve, LLC., under the Option Agreement dated June 27, 2016, at an exercise price of $.15 per share. On May 2, 2017, the Company's Board of Directors authorized at the Company's discretion to either retain repurchased shares in the treasury or to retire the repurchased shares and these shares were retired on June 1, 2017. As of September 30, 2017 management were advised by a principal of AC Kinetics that the national company had not exercised its securities purchase rights per the agreement, that the national company had stopped advancing loans to fund the project, that the national company had not entered into a revised loan agreement and that the project leader for the national company coordinating the project had been laid off and there was no guarantee that the securities purchase option would be completed. With the exercise of all available options under the repurchase agreement and as the collateral used to substantiate the value of the note receivable was no longer available and as the possibility of the securities purchase agreement coming to a completion was doubtful, management determined that the fair value of the note at December 31, 2018 and December 31, 2017 was $0.

Notes Payable

Notes Payable	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Notes Payable	NOTE 4 – NOTES PAYABLE Sterling National Bank On September 8, % For the years ended Decembers 31, 2018 and 2017, the processing fees associated with the agreement were $45,157 and $129,531, respectively. As of both Decembers 31, 2018 and December 31, 2017, there was no balance due to Sterling National Bank. On July 20, 2018, to support the Company’s future needs, Sterling National Bank expanded the credit line up to $10,000,000 of which $2,000,000 has been allocated as a Capstone expansion working capital line.

Notes And Loans Payable To Rela

Notes And Loans Payable To Related Parties	12 Months Ended
	Dec. 31, 2018
Related Party Transactions [Abstract]
Notes and Loans Payable to Related Parties	NOTE 5 – NOTES AND LOANS PAYABLE TO RELATED PARTIES Capstone Companies, Inc. - Notes Payable to Officers and Directors On January 15, 2013, the Company received a loan in the amount of $250,000 from Stewart Wallach. The loan carried an interest rate of 8% per annum. This loan was amended, and the due date was extended until April 3, 2017 On April 1, 2016, Stewart Wallach transferred ownership of this note and all accrued interest to Director, Jeffrey Postal. The amount transferred was $250,000 and accrued interest of $64,164. This loan was cancelled, and a new loan entered into with Jeffrey Postal on April 1, 2016. On December 18, 2017 this loan was paid in full including accrued interest of $98,520. On January 15, 2013, the Company received a loan in the amount of $250,000 from a Director of Capstone. The loan carried an interest rate of 8% per annum. On December 18, 2017 this loan was paid in full including accrued interest of $98,521. Working Capital Loan Agreements On April 1, 2012, the Company signed a working capital loan agreement with Postal Capital Funding, LLC (“PCF”), a private capital funding company owned by Jeffrey Postal. Pursuant to the agreement, the Company may borrow up to a maximum of $1,000,000 of revolving credit from PCF. Amounts borrowed carry an interest rate of 8%. This loan was amended, and the due date had extended until January 2, 2018. On February 2, 2017, the Company paid down $137,129 against this loan including $37,129 of accumulated interest. On June 16, 2017, the Company paid down $167,092 against this loan including $44,092 of accumulated interest. During September 2017, Director, Jeffrey Postal entered into a Conversion and Option Agreement to satisfy the remaining balance of the working capital loans totaling $275,000 with accrued interest of $104,318. The Agreement resulted in $217,500 of outstanding notes payable being satisfied as payment for exercised stock options and a further $23,400 of notes payable being satisfied as payment for the purchase of 50,000 of the Company's common shares. On September 14, 2017, the remaining balance of that note payable, $138,418 was paid to this related party. As of December 31, 2018, and December 31, 2017, the Company had $0 notes payable to related parties. During the years ended December 31, 2018 and 2017, interest expense on the notes payable to related parties amounted to $0 and $58,859, respectively.

Commitments And Contingencies

Commitments And Contingencies	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 6 – COMMITMENTS AND CONTINGENCIES Operating Leases The Company has operating lease agreements for offices and showroom facilities in Fort Lauderdale , Florida and in Hong Kong, expiring at varying dates. The Company’s principal executive offices was located at 350 Jim Moran Blvd., Suite 120, Deerfield Beach, Florida 33442, which is located in Broward County. Effective February 1, 2017, the Company renewed the lease for 3 years ending January 31, 2020, with a base annual rent of $92,256 and with a total rent expense of $281,711 through the term of the agreement. Under the lease agreement, Capstone was responsible for a portion of common area maintenance charges and any other utility consumed in the leased premises. On May 15, 2018, the Company entered into a lease agreement with the previous landlord to provide for a premises relocation, lease termination and new sublease agreement. Under the agreement the Company relocated its principal executive offices located at 350 Jim Moran Blvd, Suite 120, Deerfield Beach, Florida 33442 to 4,694 square feet of office space on the second floor of 431 Fairway Drive, Suite 200, Deerfield Beach, Florida 33441. The original lease terminated on the relocation date and the parties proceeded under the terms of the new sublease which expires on January 31, 2020. The base annual rent in the new sublease remains at the same rate as the previous agreement until January 31, 2020. At the expiration of the new sublease, the Company has the option to accept the prime lease with another 3 years renewal and with an option to renew for an additional 5-year period. If the Company decides to further extend the sublease after January 31, 2020, the Company will be subject to the terms and conditions of the prime lease. The base monthly rent will be $7,312 to January 31, 2019 and then a base rent of $7,514 until January 31, 2020 which includes an estimate for portion of the common area maintenance. For consideration for the lease amendment, the Company received a rate abatement from the landlord, effective May 1, 2018 and for four months to September 1, 2018. The landlord delivered the relocation premises in a “turn key” condition with requested renovations made at no expense to the Company. As further consideration, the existing landlord agreed to pay the Company $150,000 incentive to vacate the existing premises on completion of the relocation, which was fully paid as of December 31, 2018 and is being amortized over the life of the lease amendment resulting in the recognition of lease incentive income of $870 per month. Capstone International Hong Kong Ltd, (CIHK), entered into a lease agreement for office space at 303 Hennessy Road, Wanchai, Hong Kong. The original agreement which was effective from February 17, 2014 has been extended various times. The lease was renewed for (12) months ending May 16, 2018 with a base annual rate of $54,193 paid in equal monthly installments. On April 24, 2018, the Company further extended the lease for (3) months ending August 16, 2018 with a base rate increase of $225 per month. This agreement has been further extended until August 16, 2019 with a base monthly rate of $5,006. CIHK entered into a six (6) month rental agreement effective from December 1, 2016 for a showroom space at 3F, Wing Kin Industrial Building, 4-6 Wing Kin Road, Kwai Chung, NT, Hong Kong. This agreement has been extended various times. The current lease expires August 16, 2019 with a base monthly rent of $1,290. The Company's rent expense amounted to $108,024 and $163,060 for the years ended December 31, 2018 and 2017, respectively. The future lease obligations under these agreements are as follows: Year Ended December 31, US HK Total 2019 $ 89,966 $ 56,535 $ 146,501 2020 7,514 — 7,514 Total future lease obligation $ 97,480 $ 56,535 $ 154,015 Consulting Agreements On July 1, 2015, the Company entered into a consulting agreement with George Wolf, whereby Mr. Wolf was paid $10,500 per month through December 31, 2015 increasing to $12,500 per month from January 1, 2016 through December 31, 2017. A bonus compensation of $10,000 was paid in the month of January 2017 related to 2016 sales performance. On January 1, 2017, the agreement was amended, whereby Mr. Wolf was paid $13,750 per month from January 1, 2017 through December 31, 2017. Bonus compensation of $15,000 was paid on December 22, 2017 related to 2017 sales performance. On January 1, 2018, the agreement was further amended, whereby Mr. Wolf will be paid $13,750 per month from January 1, 2018 through December 31, 2018. On January 1, 2019, the agreement was further amended, whereby Mr. Wolf will be paid $13,750 per month from January 1, 2019 through December 31, 2020. The agreement can be terminated upon 30 days' notice by either party. The Company may, in its sole discretion at any time after December 31, 2015 convert Mr. Wolf to a full-time Executive status. The annual salary and term of employment would be equal to that outlined in the consulting agreement. Employment Agreements On February 5, 2016, the Company entered into an Employment Agreement with Stewart Wallach, whereby Mr. Wallach will be paid $287,163 per annum. As part of the agreement, the base salary will be reviewed annually by the Compensation Committee for a potential increase, to at least reflect increases in the cost of living, but only if the Company shows a net profit for the year. The initial term of this agreement began February 5, 2016 and ends February 5, 2018. The parties may extend the employment period of this agreement by mutual consent with approval of the Company's Board of Directors, but the extension may not exceed two years in length. On February 5, 2018, the Company entered into an Employment Agreement with Stewart Wallach, whereby Mr. Wallach will be paid $301,521 per annum. The initial term of this new agreement began February 5, 2018 and ends February 5, 2020. The parties may extend the employment period of this agreement by mutual consent with approval of the Company's Board of Directors, but the extension may not exceed two years in length. On February 5, 2016, the Company entered into an Employment Agreement with James McClinton, whereby Mr. McClinton will be paid $191,442 per annum. As part of the agreement, the base salary will be reviewed annually by the Compensation Committee for a potential increase, to at least reflect increases in the cost of living, but only if the Company shows a net profit for the year. The initial term of this agreement began February 5, 2016 and ends February 5, 2018. The parties may extend the employment period of this agreement by mutual consent with approval of the Company's Board of Directors, but the extension may not exceed one year in length. On February 5, 2018, the Company entered into an Employment Agreement with James McClinton, whereby Mr. McClinton will be paid $191,442 per annum. The initial term of this new agreement began February 5, 2018 and ends February 5, 2020. The parties may extend the employment period of this agreement by mutual consent with approval of the Company's Board of Directors, but the extension may not exceed one year in length. There is a common provision in both Mr. Wallach and Mr. McClinton's employment agreements: If the officer's employment is terminated by death or disability or without cause, the Company is obligated to pay to the officer's estate or the officer, as the case may be an amount equal to accrued and unpaid base salary as well as all accrued but unused vacation days through the date of termination. The Company will also pay sum payments equal to (a) the sum of twelve (12) months base salary at the rate the Executive was earning as of the date of termination and (b) the sum of "merit" based bonuses earned by the Executive during the prior calendar year of his termination. Any payments owed by the Company shall be paid from a normal payroll account on a bi-weekly basis in accordance with the normal payroll policies of the Company. The amount owed by the Company to the Executive, from the effective Termination date, will be payout bi-weekly over the course of the year but at no time will be no more than twenty (26) installments. The Company will also continue to pay the Executive's health and dental insurance benefits for 12 months starting at the Executives date of termination. If the Executive had family health coverage at the time of termination, the additional family premium obligation would remain theirs and will be reduced against the Executive's severance package. The employment agreements have an anti-competition provision for 18 months after the end of employment. Licensing Agreements On February 4, 2015, the Company finalized a Licensing Agreement with a globally recognized floorcare company that allows the Company to market home lighting products under the licensed brand, to discount retailers, warehouse clubs, home centers, on-line retailers and other retail distribution channels in the U.S., Canada and Mexico. The initial term of the agreement is for 3 years. The agreement does not have a guaranteed royalty stipulation. On December 29, 2016, the Company finalized the first amendment to the February 4, 2015 Licensing Agreement with the floorcare company in which the initial term was extended through February 3, 2020 and additional renewal terms and periods were also finalized. During this initial extended period through February 3, 2020, if the Company achieves net sales of $5,000,000, then the agreement would automatically be extended 2 years until February 3, 2022 and if during this second extended period the Company achieves net sales of $5,000,000, then the agreement would automatically be further extended 2 years until February 3, 2024. The license also added an additional product category. On April 12, 2018, the Company finalized the second amendment to the February 4, 2015 Licensing Agreement in which the license was further expanded to add an additional product category. Royalty expense related to this agreement for the years ended December 31, 2018 and 2017, was $312,225 and $777,626, respectively. On January 9, 2017, the Company finalized a Licensing Agreement with a globally recognized battery company that will allow the Company to market under the licensed brand, a specific product to a specific retailer in the warehouse club distribution channel. This agreement will be effective until December 31, 2018. The agreement does not have a guaranteed royalty stipulation, but the Company must meet minimum net sales requirements of $5,000,000 for contract year 1 and $7,000,000 for contract year 2. Royalty expense related to this agreement for the years ended December 31, 2018 and 2017, was $35,559 and $504,584, respectively. Investment Banking Agreement On March 1, 2017, the Company executed an Investment Banking Agreement with Wilmington Capital Securities, LLC, ("Wilmington"), a registered broker-dealer under the Securities Exchange Act of 1934. The Company entered into the Agreement in order to obtain outside assistance in finding and considering possible opportunities to enhance Company shareholder value through significant corporate transactions or through funding expansion and/or diversification of the Company's primary business lines. The scope of such possible strategic transactions included mergers and acquisitions, asset acquisition or sales and funding through the issuance of Company securities. The agreement had an initial six-month term and renewed for an additional, consecutive six-month term. Wilmington received a cash retainer fee of $80,000, paid in monthly installments, in the first six-month term, and a reduced retainer fee of $45,000, paid in monthly installments, in the first renewal of the initial six-month term. Wilmington will also receive a transaction fee for any consummated strategic transaction introduced by Wilmington under the Agreement. The transaction fees are based on the Lehman Scale starting at 8% fee reducing to 4% on transactions from $5,000,000 to in excess of $20,000,000. The retainer fee paid for this agreement for the year ended December 31, 2017 was $120,000. A further retainer fee of $5,000 that remained on the agreement was paid in January 2018. Public Relations Agreement On September 27, 2018, the Company executed a public relations services agreement with Max Borges Agency, (“MBA”), a full – service public relations and communications agency with offices in Miami and San Francisco. The Company entered into the Agreement to obtain assistance from a nationally recognized firm, specializing in the development of product branding, marketing and launching of technology products. The agreement was effective on October 1, 2018 with an initial 180 days term, which either party can cancel with 60 days advanced notice in writing on or after the 120 th Legal Matters Cyberquest, Inc The Company and the claimant in the declaratory action pursued court-sponsored mediation which was held on September 12, 2018 in Dallas, Texas and resulted in a settlement agreement dated September 19, 2018. Under this agreement all parties acknowledged and agreed that this matter was amicably resolved without any admission of liability. On September 27, 2018 both parties to this action filed a Joint Stipulation and Order for Dismissal with Prejudice with the U.S. district Court in Dallas, Texas, thereby ending this dispute.

Stock Transactions

Stock Transactions	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Stock Transactions	NOTE 7 - STOCK TRANSACTIONS Warrants During September and October 2007, the Company issued 2,121,569 shares of common stock for cash at $0.255 per share, or $541,000 total as part of a Private Placement under Rule 506 of Regulation D. Along with the stock, each investor also received a warrant to purchase 30% of the shares purchased in the Private Placement. In September 2017, an investor exercised a warrant option for 29,412 shares at the exercise price of $.255 per share. During October 2017 the remaining 607,062 outstanding warrants expired. Options In 2005, the Company authorized the 2005 Equity Plan that made available shares of common stock for issuance through awards of options, restricted stock, stock bonuses, stock appreciation rights and restricted stock units. On July 20, 2016, the Company granted 200,000 stock options to two directors of the Company and 10,000 stock options to the Company Secretary. These options have an exercise price of $0.435 with an effective date of August 6, 2016 and vested on August 5, 2017. On May 2, 2017, the Company’s Board of Directors amended the Company’s 2005 Equity Incentive Plan to extend the Plan’s expiration date from December 31, 2016 to December 31, 2021. On August 6, 2017, the Company granted 200,000 stock options to two directors of the Company and 10,000 stock options to the Company Secretary. These options have an exercise price of $.435 with an effective date of August 6, 2017 and vested on August 5, 2018. During the quarter ended September 30, 2017, Jeffrey Postal entered into a Conversion and Option Agreement with the Company and exercised his option to purchase 500,000 of his vested stock options at the grant price of $.435 per share and with a total value of $217,500. As part of the Agreement, the $217,500 payment for these stock options resulted in the satisfaction of $217,500 of notes payable due Mr. Postal since 2012. On August 29, 2018, the Company granted 100,000 stock options each to two directors of the Company for their participation as members of the Audit Committee and Nominating and Compensation Committee, and 10,000 stock options to the Company Secretary. The Director options have an exercise price of $.435 with an effective date of August 6, 2018 and will vest on August 5, 2019 and have a term of 5 years. The Company Secretary options have an exercise price of $.435 with an effective date of August 6, 2018 and will vest on August 5, 2019 and have a term of 10 years. As of December 31, 2018, there were 970,001 stock options outstanding and 760,001 stock options vested. The stock options have a weighted average expense price of $0.435. In applying the Binomial Lattice (Suboptimal) option pricing model to stock option granted, the Company used the following weighted average assumptions: The following assumptions were used in the fair value calculations of options granted during the year ended December 31, 2016: Risk free interest rate 1.13 – 1.59 % Expected term 5 to 10 years Expected volatility of stock 500 % Expected dividend yield 0 % Suboptimal Exercise Behavior Multiple 2.0 Number of Steps 150 In applying the Binomial Lattice (Suboptimal) option pricing model to stock option granted, the Company used the following weighted average assumptions: The following assumptions were used in the fair value calculations of options granted during the year ended December 31, 2017: Risk free interest rate 1.82 – 2.27 % Expected term 5 to 10 years Expected volatility of stock 500 % Expected dividend yield 0 % Suboptimal Exercise Behavior Multiple 2.0 Number of Steps 150 In applying the Binomial Lattice (Suboptimal) option pricing model to stock option granted, the Company used the following weighted average assumptions: The following assumptions were used in the fair value calculations of options granted during the year ended December 31, 2018:\ Risk free interest rate 2.80 – 2.94 % Expected term 5 to 10 years Expected volatility of stock 500 % Expected dividend yield 0 % Suboptimal Exercise Behavior Multiple 2.0 Number of Steps 150 The risk-free interest rate is based on rates of treasury securities with the same expected term as the options. The Company uses the expected term of employee and director stock-based options. The Company is utilizing an expected volatility based on a review of the Company’s historical volatility, over a period of time, equivalent to the expected life of the instrument being valued. The expected dividend yield is based upon the fact that the Company has not historically paid dividends and does not expect to pay dividends in the near future. For the years ended December 31, 2018 and 2017, the Company recognized stock-based compensation expense of $86,666 and $95,469, respectively, related to these stock options. Such amounts are included in compensation expense in the accompanying consolidated statements of income. A further compensation expense expected to be $26,290 will be recognized for these options in 2019. The following table sets forth the Company’s stock options outstanding as of December 31, 2018, and December 31, 2017 and activity for the years then ended: Shares Weighted Average Exercise Price Weighted Average Fair Value Weighted Average Remaining Contractual Term (Years) Intrinsic Value Outstanding, January 1, 2017 5,182,226 $ 0.435 $ 0.318 .97 $ 77,733 Granted 210,000 0.435 0.550 5.20 — Exercised (500,000 ) — — — (15,000 ) Forfeited/expired (3,865,556 ) 0.435 0.323 — — Outstanding, December 31, 2017 1,026,670 0.435 0.345 2.45 87,267 Granted 210,000 0.435 0.210 6.52 (59,010 ) Exercised — — — — — Forfeited/expired (266,669 ) 0.435 0.371 — 74,934 Outstanding, December 31, 2018 970,001 $ 0.435 $ 0.308 2.77 $ (272,570 ) Vested/exercisable at December 31, 2017 816,670 $ 0.435 $ 0.292 1.83 $ 69,417 Vested/exercisable at December 31, 2018 760,001 $ 0.435 $ 0.336 2.20 $ (213,560 ) The following table summarizes the information with respect to options granted, outstanding and exercisable under the 2005 Plan: Exercise Price Options Outstanding Remaining Contractual Life in Years Average Exercise Price Number of Options Currently Exercisable $ 0.435 23,334 0.81 $ 0.435 23,334 $ 0.435 56,667 0.33 $ 0.435 56,667 $ 0.435 20,000 1.46 $ 0.435 20,000 $ 0.435 10,000 2.50 $ 0.435 10,000 $ 0.435 100,000 0.01 $ 0.435 100,000 $ 0.435 10,000 5.01 $ 0.435 10,000 $ 0.435 100,000 1.00 $ 0.435 100,000 $ 0.435 10,000 6.50 $ 0.435 10,000 $ 0.435 100,000 1.60 $ 0.435 100,000 $ 0.435 10,000 6.60 $ 0.435 10,000 $ 0.435 100,000 2.60 $ 0.435 100,000 $ 0.435 10,000 7.60 $ 0.435 10,000 $ 0.435 200,000 3.60 $ 0.435 100,000 $ 0.435 10,000 8.60 $ 0.435 10,000 $ 0.435 200,000 4.60 $ 0.435 — $ 0.435 10,000 9.60 $ 0.435 — Stock Purchase During the quarter ended September 30, 2017, Jeffrey Postal entered into a Conversion and Option Agreement with the Company. As part of the Agreement, Jeffrey Postal purchased 50,000 shares of common stock for $23,400. Adoption of Stock Repurchase Plan On August 23, 2016, the Company's Board of Directors authorized the Company to implement a stock repurchase plan for up to $750,000 worth of shares of the Company's outstanding common stock. The stock purchases can be made in the open market, structured repurchase programs, or in privately negotiated transactions. The Company has no obligation to repurchase shares under the authorization, and the timing, actual number and value of the shares which are repurchased will be at the discretion of management and will depend on a number of factors including the price of the Company's common stock, market conditions, corporate developments and the Company's financial condition. The repurchase plan may be discontinued at any time at the Company's discretion. On December 21, 2016, the Company's Board of Directors approved an extension of the Company's stock repurchase plan through December 31, 2017, subject to an earlier termination at the discretion of the Company's Board of Directors. On February 13, 2017, as authorized under the Company's stock repurchase plan, the Company repurchased 1,000,000 shares of Company common stock from Involve, LLC., under the Option Agreement dated June 27, 2016, at an exercise price of $.15 per share. On May 1, 2017, as authorized under the Company's stock repurchase plan, the Company repurchased 666,667 shares of Company common stock from Involve, LLC., under the Option Agreement dated June 27, 2016, at an exercise price of $.15 per share. On May 2, 2017, the Company's Board of Directors authorized at the Company's discretion to either retain repurchased shares in the treasury or to retire the repurchased shares and these shares were retired on June 1, 2017. On December 15, 2017, the Company's Board of Directors approved an extension of the Company's stock repurchase plan for up to $750,000 through June 30, 2018. On August 29, 2018, the Company’s Board of Directors approved a further extension of the Company’s stock repurchase plan through August 31, 2019. The Board of Directors also approved an increase of the maximum amount of aggregate funding available for possible stock repurchases under the stock repurchase program from $750,000 to $1,000,000 during the renewal period. On August 29, 2018, the Company’s Board authorized and directed the Company’s management to establish a trading account at a brokerage firm for the Company to conduct open market purchases of the Company’s Common Stock in accordance with the terms and conditions of the Company’s current stock repurchase program and to fund said account from available cash of the Company but not to exceed such amount that would cause the Company to be unable to pay its bona fide debts. On December 19, 2018, Company entered into a Purchase Plan pursuant to Rule 10b5-1 under the Securities Exchange Act of 1934, with Wilson Davis & Co., Inc., a registered broker-dealer. Under the Purchase Plan, Wilson Davis & Co., Inc will make periodic purchases of up to an aggregate of 750,000 shares at prevailing market prices, subject to the terms of the Purchase Plan.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 8 - INCOME TAXES As of December 31, 2018, the Company had utilized all net operating loss carry forwards for income tax reporting purposes that were previously available to be offset against future taxable income through 2034. An operating loss carry forward of approximately $861,000 is available to the Company indefinitely and up to 80% of the operating loss can be used against future taxable income. The net deferred tax (liability) benefit as of December 31, 2018 and December 31, 2017 was $(12,000) and $(251,000), respectively, and is reflected in long-term liabilities in the accompanying consolidated balance sheets. The provision for income taxes differ from the amount computed using the federal US statutory income tax rate as follows: Year Ended December 31, 2018 2017 Tax provision at U.S. statutory rate $ (273,007 ) $ 981,000 State income taxes, net of federal benefit (105,808 ) 75,000 Tax effect of foreign operations 136,696 11,694 Non-deductible items 706 — Depreciation and amortization — (31,000 ) Accrued liabilities — 31,000 Other (47,562 ) 82,000 Impact of tax reform — (120,000 ) Income tax provision $ (288,975 ) $ 1,029,694 On December 22, 2017, President Trump signed into law the legislation generally known as Tax Cut and Jobs Act of 2017. The tax law includes significant changes to the U.S. corporate tax systems including a rate reduction from 35% to 21% beginning in January of 2018, a change in the treatment of foreign earnings going forward and a deemed repatriation transition tax. In accordance with ASC 740, the impact of a change in tax law is recorded in the period of enactment. During the fourth quarter of 2017, the Company recorded a non-cash change in its net deferred income tax balances of approximately $120,000 related to the tax rate change. The income tax provision for the years ended December 31, 2018 and year ended December 31, 2017 consists of: 2018 2017 Current: Federal $ (39,000 ) $ 870,000 State (11,000 ) 113,000 Foreign — 12,000 Deferred: Federal (187,000 ) 34,000 State (52,000 ) 1,000 Income Tax Provision (Benefit) $ (289,000 ) $ 1,030,000 The tax effects of temporary differences and carry forwards that give rise to significant portions of deferred tax assets and liabilities consist of the following: 2018 2017 Deferred tax assets: Net operating loss $ 218,000 $ — Liabilities and reserves 116,000 88,000 Property and equipment and inventory 9,000 20,000 Stock options 75,000 — Other — 1,000 418,000 109,000 Deferred tax liabilities: Defective warranty allowance (29,000 ) — Gain/loss on disposal (8,000 ) — Intangible assets (393,000 ) (360,000 ) (430,000 ) (360,000 ) Net deferred tax assets and liabilities $ (12,000 ) $ (251,000 ) Deferred tax assets are to be reduced by a valuation allowance if it is more likely than not that some portion or all of the deferred asset will not be realized. The deferred tax assets are adjusted by a valuation allowance if, based on the weight of available evidence, it is more likely than not that a portion or all of the deferred assets will not be realized. The Companies will continue to assess the need for a valuation allowance and, to the extent it is determined that such allowance is necessary, the tax effect will be recognized in the future.

Organization And Summary Of S_2

Organization And Summary Of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The consolidated financial statements for the years ended December 31, 2018 and 2017 include the accounts of the parent entity and its wholly-owned subsidiaries. All material intra-entity transactions and balances have been eliminated in consolidation. This summary of accounting policies for Capstone Companies, Inc. (“CAPC” or the “Company”), a Florida corporation (formerly, “CHDT Corporation”) and its wholly-owned subsidiaries is presented to assist in understanding the Company's consolidated financial statements. The accounting policies conform to accounting principles generally accepted in the United States of America (“U.S. GAAP”) and have been consistently applied in the preparation of the consolidated financial statements.
Organization and Basis of Presentation	Organization and Basis of Presentation Capstone Companies, Inc. is headquartered in Deerfield Beach, Florida. On June 6, 2012, the Company amended its charter to change its name from CHDT Corporation to CAPSTONE COMPANIES, INC. This name change was effective as of July 6, 2012, for purposes of the change of its name on the OTC Bulletin Board. With the name change, the trading symbol was changed to CAPC. On April 13, 2012, the Company established a wholly owned subsidiary in Hong Kong, named Capstone International Hong Kong Ltd (“CIHK”) which provides support services such as engineering, new product development, product sourcing, factory certification and compliance, product price negotiating, product testing and quality control and ocean freight logistics for the Company’s other subsidiaries. CIHK is also engaged in selling the Company’s products internationally.
Nature of Business	Nature of Business Since the beginning of fiscal year 2007, the Company has been primarily engaged in the business of developing, marketing and selling home LED products through national and regional retailers in North America and in certain overseas markets. The Company’s products are targeted for applications such as home indoor and outdoor lighting and have different functionalities to meet consumer’s needs. These products are offered either under the Capstone brand or licensed brands. The Company’s products are typically manufactured in China by contract manufacturing companies. The Company’s operations consist of one reportable segment for financial reporting purposes: Lighting Products.
Accounts Receivable	Accounts Receivable For product revenue, the Company invoices its customers at the time of shipment for the sales value of the product shipped. Accounts receivable are recognized at the amount expected to be collected and are not subject to any interest or finance charges. The Company does not have any off-balance sheet credit exposure related to any of its customers. As of both Decembers 31, 2018 and 2017, accounts receivable serves as collateral when the Company borrows against its credit facilities.
Allowance for Doubtful Accounts	Allowance for Doubtful Accounts The Company evaluates the collectability of accounts receivable based on a combination of factors. In cases where the Company becomes aware of circumstances that may impair a specific customer’s ability to meet its financial obligations subsequent to the original sale, the Company will recognize an allowance against amounts due, and thereby reduce the net recognized receivable to the amount the Company reasonably believes will be collected. For all other customers, the Company recognizes an allowance for doubtful accounts based on the length of time the receivables are past due and consideration of other factors such as industry conditions, the current business environment and the Company’s historical payment experience. An allowance for doubtful accounts is established as losses are estimated to have occurred through a provision for bad debts charged to earnings. This evaluation is inherently subjective and requires estimates that are susceptible to significant revisions as more information becomes available. As of both December 31, 2018 and 2017, management has determined that accounts receivable are fully collectible. As such, management has not recorded an allowance for doubtful accounts. The following table summarizes the components of Accounts Receivable, net: December 31, December 31, 2018 2017 Trade Accounts Receivables at year end $ 429,405 $ 4,561,782 Reserve for estimated marketing allowances, cash discounts and other incentives (364,894 ) (194,061 ) Total Accounts Receivable, net $ 64,511 $ 4,367,721 The following table summarizes the changes in the Company’s reserve for marketing allowances, cash discounts and other incentives which is included in net accounts receivable: December 31, December 31, 2018 2017 Balance at beginning of the year $ (194,061 ) $ (1,200,792 ) Accrued allowances (191,468 ) (921,833 ) Reversal of prior year accrued allowances 1,749 58,867 Expenditures 18,886 1,869,697 Balance at year-end $ (364,894 ) $ (194,061 ) Marketing allowances include the cost of underwriting an in store instant rebate coupon or a markdown allowance on a specific product. Cash discounts represent discounts offered to the retailer off outstanding accounts receivable in order to initiate early payment.
Inventories	Inventory The Company's inventory, which consists of finished LED lighting products for resale by Capstone, are recorded at the lower of cost (first-in, first-out) or net realizable value. The Company writes down its inventory balances for estimates of excess and obsolete amounts. The Company reduces inventory on hand to its net realizable value on an item-by-item basis when the expected realizable value of a specific inventory item falls below its original cost. Management regularly reviews the Company’s investment in inventories for such declines in value. The write-downs are recognized as a component of cost of sales. During the fiscal year 2018 and
Prepaid Expenses	Prepaid Expenses The Company’s prepaid expenses consist primarily of deposits on inventory purchases for future orders as well as prepaid insurance, trade show and subscription expense . As of December 31, 2016, the Company had $186,019, in prepaid advertising credits included in prepaid expenses on the consolidated balance sheet which was written off during 2017.
Property and Equipment	Property and Equipment Property and equipment are stated at cost. Depreciation and amortization are computed using the straight-line method over the estimated economic useful lives of the related assets as follows: Computer equipment 3 - 7 years Computer software 3 - 7 years Machinery and equipment 3 - 7 years Furniture and fixtures 3 - 7 years Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the related carrying amount may not be recoverable. When required, impairment losses on assets to be held and used are recognized based on the fair value of the asset. Long-lived assets to be disposed of, if any, are reported at the lower of carrying amount or fair value less cost to sell. No impairment losses were recognized by the Company during 2018 or 2017. Upon sale or other disposition of property and equipment, the cost and related accumulated depreciation or amortization are removed from the accounts and any gain or loss is included in the determination of income or loss. Expenditures for maintenance and repairs are charged to expense as incurred. Major overhauls and betterments are capitalized and depreciated over their estimated economic useful lives. Depreciation and amortization expense was $45,510 and $80,940 for the years ended December 31, 2018 and 2017, respectively.
Leases	Leases Lease incentives per ASC 840 are amortized utilizing the straight-line method over the life of the lease.
Goodwill	Goodwill On September 13, 2006, the Company entered into a Stock Purchase Agreement with Capstone Industries, Inc., a Florida corporation (“Capstone”). Capstone was incorporated in Florida on May 15, 1996 and is engaged primarily in the business of wholesaling technology inspired consumer products to distributors and retailers in the United States. Under the Stock Purchase Agreement, the Company acquired 100% of the issued and outstanding shares of Capstone’s Common Stock, and recorded goodwill of $1,936,020. Goodwill acquired in business combinations is initially computed as the amount paid by the acquiring company in excess of the fair value of the net assets acquired. Goodwill is tested for impairment on December 31 of each year or more frequently if events or changes in circumstances indicate that the asset might be impaired. If the carrying amount exceeds its fair value, an impairment loss is recognized. Goodwill is not amortized. Goodwill is subject to ongoing periodic impairments tests based on fair value of the reporting unit compared to its carrying amount, including goodwill. Impairment exists when a reporting unit’s carrying amount exceeds its fair value. At December 31, 2018 and 2017, the required annual impairment test of goodwill was performed, and no impairment existed as of the valuation dates.
Earnings Per Common Share	Earnings Per Common Share Basic earnings per common share were computed by dividing net income(loss) by the weighted average number of shares of common stock outstanding as of December 31, 2018 and 2017. Diluted earnings per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock. For calculation of the diluted earnings per share, the basic weighted average number of shares is increased by the dilutive effect of stock options and warrants using the treasury stock method. In periods where losses are reported, the weighted average number of common shares outstanding excludes common stock equivalents because their inclusion would be anti-dilutive. At December 31, 2018, the total number of potentially dilutive common stock equivalents excluded from the diluted earnings per share calculation was 970,001. Basic weighted average shares outstanding is reconciled to diluted weighted shares outstanding as follows: Year Ended December 31, 2018 Year Ended December 31, 2017 Basic weighted average shares outstanding 47,046,364 47,007,296 Dilutive options — 181,154 Diluted weighted average shares outstanding 47,046,364 47,188,450
Revenue Recognition	Revenue Recognition The Company generates revenue from developing, marketing and selling consumer lighting products through national and regional retailers. The Company’s products are targeted for applications such as home indoor and outdoor lighting and have different functionalities. Capstone currently operates in the consumer lighting products category in the Unites States and in certain overseas markets. These products may be offered either under the Capstone brand or licensed brands. A sales contract occurs when the customer-retailer submits a purchase order to buy a specific product, a specific quantity, at an agreed-fixed price, within a ship window, from a specific location and on agreed payment terms. The selling price in all of our customers’ orders has been previously negotiated and agreed to including any applicable discount prior to receiving the customer’s purchase order. The stated unit price in the customer’s order has already been determined and is fixed at the time of invoicing. The Company recognizes product revenue when the Company’s performance obligations as per the terms in the customers purchase order have been fully satisfied, specifically, when the specified product and quantity ordered has been manufactured and shipped pursuant to the customers requested ship window, when the sales price as detailed in the purchase order is fixed, when the product title and risk of loss for that order has passed to the customer, and collection of the invoice is reasonably assured. This means that the product ordered and to be shipped has gone through quality assurance inspection, customs and commercial documentation preparation, the goods have been delivered, title transferred to the customer and confirmed by a signed cargo receipt or bill of lading. Only at the time of shipment when all performance obligations have been satisfied will the judgement be made to invoice the customer and complete the sales contract. The Company may enter into a licensing agreement with globally recognized companies, that allows the Company to market products under a licensed brand to retailers for a designated period of time, and whereby the Company will pay a royalty fee, typically a percentage of licensed product revenue to the licensor in order to market the licensed product. The Company expenses license royalty fees and sales commissions when incurred and these expenses are recognized during the period the related sale is recorded. These costs are recorded within sales and marketing expenses. The following table disaggregates net revenue by major source: For the Year Ended December 31, 2018 For the Year Ended December 31, 2017 Capstone Brand License Brands Total Consolidated Capstone Brand License Brands Total Consolidated Lighting Products- U.S. $ 4,732,927 $ 6,827,308 $ 11,560,235 $ 3,815,342 $ 31,125,297 $ 34,940,639 Lighting Products-International 639,130 630,959 1,270,089 1,361,256 450,918 1,812,174 Total Revenue $ 5,372,057 $ 7,458,267 $ 12,830,324 $ 5,176,598 $ 31,576,215 $ 36,752,813 We provide our customers with limited rights of return for non-conforming product warranty claims. As a policy, the Company does not accept product returns from customers, however occasionally as part of a customer’s in store test for new product, we may receive back residual inventory. Customer orders received are not long-term orders and are typically shipped within six months of the order receipt, but certainly within a one-year period. Our payment terms may vary by the type of customer, the customer’s credit standing, the location where the product will be picked up from and for international customers, which country their corporate office is located. The term between invoicing date and when payment is due may vary between 30 days and 90 days depending on the customer type. In order to ensure there are no payment issues, overseas customers or new customers may be required to provide a deposit or full payment before the order is delivered to the customer. The Company selectively supports retailer’s initiatives to maximize sales of the Company’s products on the retail floor or to assist in developing consumer awareness of new products launches, by providing marketing fund allowances to the customer. The Company recognizes these incentives at the time they are offered to the customers and records a credit to their account with an offsetting charge as either a reduction to revenue, increase to cost of sales, or marketing expenses depending on the type of sales incentives. Sales reductions for anticipated discounts, allowances and other deductions are recognized during the period the related revenue is recorded. During the year ended December 31, 2018 and 2017, Capstone determined that $1,749 and $58,867, respectively of previously accrued allowances were no longer required. The reduction of accrued allowances is included in net revenues for the years ended December 31, 2018 and 2017.
Warranties	Warranties The Company provides the end user with limited rights of return as a consumer assurance warranty on all products sold, stipulating that the product will function properly for the warranty period. The warranty period for all products is one year from date of consumer purchase. Certain retail customers may receive an off-invoice based discount such as a defective /warranty allowance, that will automatically reduce the unit selling price at the time the order is invoiced. This allowance will be used by the retail customer to defray the cost of any returned units from consumers and therefore negate the need to ship defective units back to the Company. Such allowances are charged to cost of sales at the time the order is invoiced. For those customers that do not receive a discount off-invoice, the Company recognizes a charge to cost of sales for anticipated non-conforming returns based upon an analysis of historical product warranty claims and other relevant data. We evaluate our warranty reserves based on various factors including historical warranty claims assumptions about frequency of warranty claims, and assumptions about the frequency of product failures derived from our reliability estimates. Actual product failure rates that materially differ from our estimates could have a significant impact on our operating results. Product warranty reserves are reviewed each quarter and recognized at the time we recognize revenue. The following table summarizes the changes in the Company’s product warranty liabilities which are included in accounts payable and accrued liabilities in the accompanying December 31, 2018 and 2017 balance sheets: December 31, December 31, 2018 2017 Balance at the beginning of the year $ 328,279 $ 294,122 Amount accrued 59,981 940,291 Amount expensed (175,765 ) (906,134 ) Balance at year-end $ 212,495 $ 328,279
Advertising and Promotion	Advertising and Promotion Advertising and promotion costs, including advertising, public relations, and trade show expenses, are expensed as incurred and included in sales and marketing expenses. Advertising and promotion expense was $113,474 and $181,436 for the years ended December 31, 2018 and 2017, respectively.
Research and Development	Research and Development Our research and development team located in Hong Kong working with our designated factories, are responsible for the design, development, testing, and certification of new product releases. Our engineering efforts support product development across all products, as well as product testing for specific overseas markets. All research and development costs are charged to results of operations as incurred. For the year ended December 31, 2018 and 2017, research and development expenses were $518,969 and $376,981, respectively.
Shipping and Handling	Shipping and Handling The Company’s shipping and handling costs are included in sales and marketing expenses and are recognized as an expense during the period in which they are incurred and amounted to $59,896 and $78,531 for the years ended December 31, 2018 and 2017, respectively.
Accounts Payable and Accrued Liabilities	Accounts Payable and Accrued Liabilities The following table summarizes the components of accounts payable and accrued liabilities at December 31, 2018 and 2017, respectively: December 31, December 31, 2018 2017 Accounts payable $ 221,568 $ 2,132,894 Accrued warranty reserve 212,495 328,279 Accrued compensation, benefits, commissions and other expenses 27,383 272,343 Total accrued liabilities 239,878 600,622 Total $ 461,446 $ 2,733,516
Income Taxes	Income Taxes The Company is subject to income taxes in the U.S. federal jurisdiction, various state jurisdictions and certain other jurisdictions. The Company accounts for income taxes under the provisions of Financial Accounting Standards Board (“FASB”) Accounting Standard Codification (“ASC”) 740 Income Taxes The Company recognizes the tax benefit from an uncertain tax position only if it is more likely than not the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such positions are then measured based on the largest benefit that has a greater than 50% likelihood of being realized upon settlement. Tax regulations within each jurisdiction are subject to the interpretation of the relaxed tax laws and regulations and require significant judgement to apply. The Company is not subject to U.S. federal, state and local tax examinations by tax authorities generally for a period of 3 years from the later of each return due date or date filed. If the Company were to subsequently record an unrecognized tax benefit, associated penalties and tax related interest expense would be recorded as a component of income tax expense. On December 22, 2017, President Trump signed into law the legislation generally known as Tax Cut and Jobs Act of 2017. The tax law includes significant changes to the U.S. corporate tax systems including a rate reduction from 35% to 21% beginning in January of 2018, a change in the treatment of foreign earnings going forward and a deemed repatriation transition tax. In accordance with ASC 740, “Income Taxes”, the impact of a change in tax law is recorded in the period of enactment. Refer to Note 8 for additional information on income taxes.
Stock-Based Compensation	Stock-Based Compensation The Company accounts for stock-based compensation under the provisions of ASC 718 Compensation- Stock Compensation ASC 718 requires companies to estimate the fair value of share-based payment awards on the date of the grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expenses over the requisite service periods in the Company’s consolidated statements of income. Stock-based compensation expense recognized during the period is based on the value of the portion of share-based payment awards that is ultimately expected to vest during the period. In conjunction with the adoption of ASC 718, the Company adopted the straight-line single option method of attributing the value of stock-based compensation expense. The Company accounts for forfeitures as they occur. Stock-based compensation for the years ended December 31, 2018 and 2017 totaled $86,666 and $95,469, respectively.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue and expenses and the disclosure of contingent assets and liabilities. The Company evaluates its estimates on an ongoing basis, including those related to revenue recognition, product warranty obligations, valuation of inventories, impairments, tax related contingencies, valuation of stock-based compensation, other contingencies and litigation, among others. The Company generally bases its estimates on historical experience, agreed obligations, and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis of making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. Historically, past changes to these estimates have not had a material impact on the Company’s financial statements. However, circumstances could change, and actual results could differ materially from those estimates.
Recent Accounting Standards	Recent Accounting Standards In March 2016, the FASB issued ASU 2016-02, Leases will not have a material effect on the Company’s consolidated financial statements. In January 2017, the FASB issued ASU 2017-04, Simplifying the Test for Goodwill Impairment,
Adoption of New Accounting Standards	Adoption of New Accounting Standards In July 2015, the FASB issued ASU 2015-11, Simplifying the Measurement of Inventory and net realizable value. This update became effective at the beginning of our 2017 fiscal year. The adoption of this ASU did not have a significant impact on our consolidated financial statements and disclosures. The Company adopted ASU 2015-17, Income Taxes (Topic 740): Balance sheet Classification of Deferred Taxes, The Company adopted ASU 2016-09, Compensation - Stock Compensation (Topic 718) In May 2014, the FASB issued Accounting Standards Update (“ASU”) 2014-09, which provides guidance for revenue recognition . ASC 606 established a principles-based approach for accounting for revenue arising from contracts with customers and supersedes existing revenue recognition guidance. ASC 606 provided that an entity should apply a five-step approach for recognizing revenue, including (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations in the contract; and (5) recognize revenue when, or as, the entity satisfies a performance obligation. Also, the entity must provide various disclosures concerning the nature, amount and timing of revenue and cash flows arising from contracts with customers. The Company completed its study on the impact that implementing this standard would have on its consolidated financial statements, related disclosures and our internal control over financial reporting as well as whether the effect would be material to our revenue. Changes were made to our internal control over financial reporting processes to ensure all contracts are reviewed for each of the five revenue recognition steps. Additionally, the Company’s revenue disclosures changed in fiscal 2018. The new disclosures required more granularity into our sources of revenue, as well as the assumptions about recognition timing, and include our selection of certain practical expedients and policy elections. We used the modified retrospective approach upon adoption of this guidance effective January 1, 2018. We reviewed our current accounting policies and practices to identify potential differences resulting from the application of the new requirements to our sales contracts, including evaluation of performance obligations in the sales contract, the transaction price, allocating the transaction price to each separate performance obligation and accounting treatment of costs to obtain and fulfill contracts. In addition, we updated certain disclosures, as applicable, included in our consolidated financial statements to meet the requirements of the new guidance. The adoption of ASC 606 did not have a material impact on our consolidated financial statements or operations. In January 2016, the FASB issued ASU 2016-01, Financial Instruments - Overall: Recognition and Measurement of Financial Assets and Financial Liabilities , Fair Value Measurements year beginning after December 15, 2017 and subsequent interim periods. The adoption of ASU 2016-01 did not have a material effect on the Company’s consolidated financial statements. In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments Statement of Cash Flows, In November 2016, the FASB issued ASU 2016-18, Cash Flows: Statement of Cash Flows (Topic 230) - Restricted Cash. The adoption of ASU 2016-18 did not have a material effect on the Company’s consolidated financial statements. In May 2017, the FASB issued ASU No. 2017-09, “Compensation – Stock Compensation (Topic 718) – Scope of Modification Accounting” The Company continually assesses any new accounting pronouncements to determine their applicability to the Company. Where it is determined that a new accounting pronouncement affects the Company’s financial reporting, the Company undertakes a study to determine the consequence of the change to its financial statements and assures that there are proper controls in place to ascertain that the Company’s financials properly reflect the change.

Organization And Summary Of S_3

Organization And Summary Of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2018
Organization And Summary Of Significant Accounting Policies
Schedule of Components of Accounts Receivable, net	The following table summarizes the components of Accounts Receivable, net: December 31, December 31, 2018 2017 Trade Accounts Receivables at year end $ 429,405 $ 4,561,782 Reserve for estimated marketing allowances, cash discounts and other incentives (364,894 ) (194,061 ) Total Accounts Receivable, net $ 64,511 $ 4,367,721
Schedule of Changes in Reserve Included in Net Accounts Receivable	The following table summarizes the changes in the Company’s reserve for marketing allowances, cash discounts and other incentives which is included in net accounts receivable: December 31, December 31, 2018 2017 Balance at beginning of the year $ (194,061 ) $ (1,200,792 ) Accrued allowances (191,468 ) (921,833 ) Reversal of prior year accrued allowances 1,749 58,867 Expenditures 18,886 1,869,697 Balance at year-end $ (364,894 ) $ (194,061 )
Schedule of Estimated Useful Lives of Property and Equipment	Depreciation and amortization are computed using the straight-line method over the estimated economic useful lives of the related assets as follows: Computer equipment 3 - 7 years Computer software 3 - 7 years Machinery and equipment 3 - 7 years Furniture and fixtures 3 - 7 years
Schedule of Basic Weighted Average Shares Outstanding is Reconciled to Diluted	Basic weighted average shares outstanding is reconciled to diluted weighted shares outstanding as follows: Year Ended December 31, 2018 Year Ended December 31, 2017 Basic weighted average shares outstanding 47,046,364 47,007,296 Dilutive options — 181,154 Diluted weighted average shares outstanding 47,046,364 47,188,450
Schedule of Net Revenue by Major Source	The following table disaggregates net revenue by major source: For the Year Ended December 31, 2018 For the Year Ended December 31, 2017 Capstone Brand License Brands Total Consolidated Capstone Brand License Brands Total Consolidated Lighting Products- U.S. $ 4,732,927 $ 6,827,308 $ 11,560,235 $ 3,815,342 $ 31,125,297 $ 34,940,639 Lighting Products-International 639,130 630,959 1,270,089 1,361,256 450,918 1,812,174 Total Revenue $ 5,372,057 $ 7,458,267 $ 12,830,324 $ 5,176,598 $ 31,576,215 $ 36,752,813
Schedule of Changes in Product Warranty Liabilities Included in Accounts Payable and Accrued Liabilities	The following table summarizes the changes in the Company’s product warranty liabilities which are included in accounts payable and accrued liabilities in the accompanying December 31, 2018 and 2017 balance sheets: December 31, December 31, 2018 2017 Balance at the beginning of the year $ 328,279 $ 294,122 Amount accrued 59,981 940,291 Amount expensed (175,765 ) (906,134 ) Balance at year-end $ 212,495 $ 328,279
Schedule of Components of Accounts Payable and Accrued Liabilities	The following table summarizes the components of accounts payable and accrued liabilities at December 31, 2018 and 2017, respectively: December 31, December 31, 2018 2017 Accounts payable $ 221,568 $ 2,132,894 Accrued warranty reserve 212,495 328,279 Accrued compensation, benefits, commissions and other expenses 27,383 272,343 Total accrued liabilities 239,878 600,622 Total $ 461,446 $ 2,733,516

Concentration Of Credit Risk _2

Concentration Of Credit Risk And Economic Dependence (Tables)	12 Months Ended
	Dec. 31, 2018
Concentration Of Credit Risk And Economic Dependence
Schedule of Concentration of Credit Risk of Major Customers And Major Vendors	Major Customers Net Revenue % Gross Accounts Receivable Year Ended December 31, Year Ended December 31, Year Ended December 31, 2018 2017 2018 2017 Customer A 60 % 57 % $ — $ 2,259,769 Customer B 36 % 42 % 402,294 2,268,426 Total 96 % 99 % $ 402,294 $ 4,528,195 Major Vendors Purchases % Accounts Payable Year Ended December 31, Year Ended December 31 Year Ended December 31, 2018 2017 2018 2017 Vendor A 60 % 87 % $ 63,594 $ 922,310 Vendor B 16 % 11 % — 768,164 Total 76 % 98 % $ 63,594 $ 1,690,474

Commitments And Contingencies (

Commitments And Contingencies (Tables)	12 Months Ended
	Dec. 31, 2018
Commitments And Contingencies
Schedule of Future Lease Obligations	The future lease obligations under these agreements are as follows: Year Ended December 31, US HK Total 2019 $ 89,966 $ 56,535 $ 146,501 2020 7,514 — 7,514 Total future lease obligation $ 97,480 $ 56,535 $ 154,015

Stock Transactions (Tables)

Stock Transactions (Tables)	12 Months Ended
	Dec. 31, 2018
Disclosure Stock Transactions Tables Abstract
Schedule of Assumptions Used in Valuing the Stock Options	In applying the Binomial Lattice (Suboptimal) option pricing model to stock option granted, the Company used the following weighted average assumptions: The following assumptions were used in the fair value calculations of options granted during the year ended December 31, 2016: Risk free interest rate 1.13 – 1.59 % Expected term 5 to 10 years Expected volatility of stock 500 % Expected dividend yield 0 % Suboptimal Exercise Behavior Multiple 2.0 Number of Steps 150 In applying the Binomial Lattice (Suboptimal) option pricing model to stock option granted, the Company used the following weighted average assumptions: The following assumptions were used in the fair value calculations of options granted during the year ended December 31, 2017: Risk free interest rate 1.82 – 2.27 % Expected term 5 to 10 years Expected volatility of stock 500 % Expected dividend yield 0 % Suboptimal Exercise Behavior Multiple 2.0 Number of Steps 150 In applying the Binomial Lattice (Suboptimal) option pricing model to stock option granted, the Company used the following weighted average assumptions: The following assumptions were used in the fair value calculations of options granted during the year ended December 31, 2018:\ Risk free interest rate 2.80 – 2.94 % Expected term 5 to 10 years Expected volatility of stock 500 % Expected dividend yield 0 % Suboptimal Exercise Behavior Multiple 2.0 Number of Steps 150
Schedule of Stock Options Outstanding and Activity	The following table sets forth the Company’s stock options outstanding as of December 31, 2018, and December 31, 2017 and activity for the years then ended: Shares Weighted Average Exercise Price Weighted Average Fair Value Weighted Average Remaining Contractual Term (Years) Intrinsic Value Outstanding, January 1, 2017 5,182,226 $ 0.435 $ 0.318 .97 $ 77,733 Granted 210,000 0.435 0.550 5.20 — Exercised (500,000 ) — — — (15,000 ) Forfeited/expired (3,865,556 ) 0.435 0.323 — — Outstanding, December 31, 2017 1,026,670 0.435 0.345 2.45 87,267 Granted 210,000 0.435 0.210 6.52 (59,010 ) Exercised — — — — — Forfeited/expired (266,669 ) 0.435 0.371 — 74,934 Outstanding, December 31, 2018 970,001 $ 0.435 $ 0.308 2.77 $ (272,570 ) Vested/exercisable at December 31, 2017 816,670 $ 0.435 $ 0.292 1.83 $ 69,417 Vested/exercisable at December 31, 2018 760,001 $ 0.435 $ 0.336 2.20 $ (213,560 )
Schedule of Options Granted, Outstanding and Exercisable Under the 2005 Plan	The following table summarizes the information with respect to options granted, outstanding and exercisable under the 2005 Plan: Exercise Price Options Outstanding Remaining Contractual Life in Years Average Exercise Price Number of Options Currently Exercisable $ 0.435 23,334 0.81 $ 0.435 23,334 $ 0.435 56,667 0.33 $ 0.435 56,667 $ 0.435 20,000 1.46 $ 0.435 20,000 $ 0.435 10,000 2.50 $ 0.435 10,000 $ 0.435 100,000 0.01 $ 0.435 100,000 $ 0.435 10,000 5.01 $ 0.435 10,000 $ 0.435 100,000 1.00 $ 0.435 100,000 $ 0.435 10,000 6.50 $ 0.435 10,000 $ 0.435 100,000 1.60 $ 0.435 100,000 $ 0.435 10,000 6.60 $ 0.435 10,000 $ 0.435 100,000 2.60 $ 0.435 100,000 $ 0.435 10,000 7.60 $ 0.435 10,000 $ 0.435 200,000 3.60 $ 0.435 100,000 $ 0.435 10,000 8.60 $ 0.435 10,000 $ 0.435 200,000 4.60 $ 0.435 — $ 0.435 10,000 9.60 $ 0.435 —

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Schedule of Reconciliation of Income Tax Provision	The provision for income taxes differ from the amount computed using the federal US statutory income tax rate as follows: Year Ended December 31, 2018 2017 Tax provision at U.S. statutory rate $ (273,007 ) $ 981,000 State income taxes, net of federal benefit (105,808 ) 75,000 Tax effect of foreign operations 136,696 11,694 Non-deductible items 706 — Depreciation and amortization — (31,000 ) Accrued liabilities — 31,000 Other (47,562 ) 82,000 Impact of tax reform — (120,000 ) Income tax provision $ (288,975 ) $ 1,029,694
Schedule of Income Tax Provision (Benefit)	The income tax provision for the years ended December 31, 2018 and year ended December 31, 2017 consists of: 2018 2017 Current: Federal $ (39,000 ) $ 870,000 State (11,000 ) 113,000 Foreign — 12,000 Deferred: Federal (187,000 ) 34,000 State (52,000 ) 1,000 Income Tax Provision (Benefit) $ (289,000 ) $ 1,030,000
Schedule of Deferred Tax Assets and Liabilities	The tax effects of temporary differences and carry forwards that give rise to significant portions of deferred tax assets and liabilities consist of the following: 2018 2017 Deferred tax assets: Net operating loss $ 218,000 $ — Liabilities and reserves 116,000 88,000 Property and equipment and inventory 9,000 20,000 Stock options 75,000 — Other — 1,000 418,000 109,000 Deferred tax liabilities: Defective warranty allowance (29,000 ) — Gain/loss on disposal (8,000 ) — Intangible assets (393,000 ) (360,000 ) (430,000 ) (360,000 ) Net deferred tax assets and liabilities $ (12,000 ) $ (251,000 )

Organization And Summary Of S_4

Organization And Summary Of Significant Accounting Policies (Components Of Accounts Receivable, Net) (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Organization And Summary Of Significant Accounting Policies Components Of Accounts Receivable Net
Trade accounts receivables at year end	$ 429,405	$ 4,561,782
Reserve for estimated marketing allowances, cash discounts and other incentives	364,894	194,061	$ 1,200,792
Total Accounts Receivable, net	$ 64,511	$ 4,367,721

Organization And Summary Of S_5

Organization And Summary Of Significant Accounting Policies (Schedule Of Changes In Reserve) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Organization And Summary Of Significant Accounting Policies Schedule Of Changes In Reserve
Balance at beginning of the year	$ 194,061	$ 1,200,792
Accrued allowances	191,468	921,833
Reversal of prior year accrued allowances	1,749	58,867
Expenditures	(18,886)	(1,869,697)
Balance at period-end	$ 364,894	$ 194,061

Organization And Summary Of S_6

Organization And Summary Of Significant Accounting Policies (Schedule Of Estimated Useful Lives) (Details)	12 Months Ended
	Dec. 31, 2018
Minimum [Member] | Computer software [Member]
Property, Plant and Equipment [Line Items]
Estimated economic useful lives of an asset	3 years
Maximum [Member] | Computer software [Member]
Property, Plant and Equipment [Line Items]
Estimated economic useful lives of an asset	7 years
Computer equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated economic useful lives of an asset	3 years
Computer equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated economic useful lives of an asset	7 years
Machinery and equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated economic useful lives of an asset	3 years
Machinery and equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated economic useful lives of an asset	7 years
Furniture and fixtures [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated economic useful lives of an asset	3 years
Furniture and fixtures [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated economic useful lives of an asset	7 years

Organization And Summary Of S_7

Organization And Summary Of Significant Accounting Policies (Schedule Of Basic Weighted Average Shares) (Details) - shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Organization And Summary Of Significant Accounting Policies Schedule Of Basic Weighted Average Shares
Basic weighted average shares outstanding	47,046,364	47,007,296
Dilutive options		181,154
Diluted weighted average shares outstanding	47,046,364	47,188,450

Organization And Summary Of S_8

Organization And Summary Of Significant Accounting Policies (Schedule Of Net Revenue By Major Source) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Total Revenue	$ 12,830,324	$ 36,752,813
Capstone Brand [Member]
Total Revenue	5,372,057	5,176,598
License Brands [Member]
Total Revenue	7,458,267	31,576,215
Total Consolidated [Member]
Total Revenue	12,830,324	36,752,813
Lighting Products - U.S. [Member] | Capstone Brand [Member]
Total Revenue	4,732,927	3,815,342
Lighting Products - U.S. [Member] | License Brands [Member]
Total Revenue	6,827,308	31,125,297
Lighting Products - U.S. [Member] | Total Consolidated [Member]
Total Revenue	11,560,235	34,940,639
Lighting Products-International [Member] | Capstone Brand [Member]
Total Revenue	639,130	1,361,256
Lighting Products-International [Member] | License Brands [Member]
Total Revenue	630,959	450,918
Lighting Products-International [Member] | Total Consolidated [Member]
Total Revenue	$ 1,270,089	$ 1,812,174

Organization And Summary Of S_9

Organization And Summary Of Significant Accounting Policies (Schedule Of Product Warranty Liabilities) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Organization And Summary Of Significant Accounting Policies Schedule Of Product Warranty Liabilities
Balance at the beginning of the period	$ 328,279	$ 294,122
Amount accrued	59,981	940,291
Expenditures	175,765	906,134
Balance at period-end	$ 212,495	$ 328,279

Organization And Summary Of _10

Organization And Summary Of Significant Accounting Policies (Components Of Accounts Payable) (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Organization And Summary Of Significant Accounting Policies Components Of Accounts Payable
Accounts payable	$ 221,568	$ 2,132,894
Accrued warranty reserve	212,495	328,279	$ 294,122
Accrued compensation, benefits, commissions and other expenses	27,383	272,343
Total accrued liabilities	239,878	600,622
Total	$ 461,446	$ 2,733,516

Concentration Of Credit Risk _3

Concentration Of Credit Risk And Economic Dependence (Major Customers) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Concentration Risk [Line Items]
Net Accounts Receivable	$ 64,511	$ 4,367,721
Customer A [Member]
Concentration Risk [Line Items]
Net Accounts Receivable		2,259,769
Customer B [Member]
Concentration Risk [Line Items]
Net Accounts Receivable	402,294	2,268,426
Major Customers [Member]
Concentration Risk [Line Items]
Net Accounts Receivable	$ 402,294	$ 4,528,195
Net Revenue [Member] | Customer A [Member]
Concentration Risk [Line Items]
Concentration risk percentage	60.00%	57.00%
Net Revenue [Member] | Customer B [Member]
Concentration Risk [Line Items]
Concentration risk percentage	36.00%	42.00%
Net Revenue [Member] | Major Customers [Member]
Concentration Risk [Line Items]
Concentration risk percentage	96.00%	99.00%

Concentration Of Credit Risk _4

Concentration Of Credit Risk And Economic Dependence (Major Vendors) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Concentration Risk [Line Items]
Accounts Payable	$ 221,568	$ 2,132,894
Vendor A [Member]
Concentration Risk [Line Items]
Accounts Payable	63,594	922,310
Vendor B [Member]
Concentration Risk [Line Items]
Accounts Payable		768,164
Major Vendor [Member]
Concentration Risk [Line Items]
Accounts Payable	$ 63,594	$ 1,690,474
Purchases [Member] | Vendor A [Member]
Concentration Risk [Line Items]
Concentration risk percentage	60.00%	87.00%
Purchases [Member] | Vendor B [Member]
Concentration Risk [Line Items]
Concentration risk percentage	16.00%	11.00%
Purchases [Member] | Major Vendor [Member]
Concentration Risk [Line Items]
Concentration risk percentage	76.00%	98.00%

Commitments And Contingencies_2

Commitments And Contingencies (Details)	Dec. 31, 2018USD ($)
Year Ended December 31,
2019	$ 146,501
2020	7,514
Total future lease obligation	154,015
US [Member]
Year Ended December 31,
2019	89,966
2020	7,514
Total future lease obligation	97,480
HK [Member]
Year Ended December 31,
2019	56,535
2020
Total future lease obligation	$ 56,535

Stock Transactions (Schedule Of

Stock Transactions (Schedule Of Assumptions Used In Valuing The Stock Options) (Details) - Options [Member]	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Assumptions - Binomial Lattice (Suboptimal) Option Pricing Model:
Expected volatility of stock	500.00%	500.00%	500.00%
Expected dividend yield	0.00%	0.00%	0.00%
Suboptimal Exercise Behavior Multiple	2.0	2.0	2.0
Number of Steps	150	150	150
Minimum [Member]
Assumptions - Binomial Lattice (Suboptimal) Option Pricing Model:
Risk free interest rate	2.80%	1.82%	1.13%
Expected term	5 years	5 years	5 years
Maximum [Member]
Assumptions - Binomial Lattice (Suboptimal) Option Pricing Model:
Risk free interest rate	2.94%	2.27%	1.59%
Expected term	10 years	10 years	10 years

Stock Transactions (Schedule _2

Stock Transactions (Schedule Of Stock Options Outstanding And Activity) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Shares
Outstanding, beginning	1,026,670	5,182,226
Granted	210,000	210,000
Exercised		500,000
Forfeited/expired	266,669	3,865,556
Outstanding, end	970,001	1,026,670
Vested/exercisable	760,001	816,670
Weighted Average Exercise Price
Outstanding, beginning	$ 0.435	$ 0.435
Granted	0.435	0.435
Exercised
Forfeited/expired	0.435	0.435
Outstanding, end	0.435	0.435
Vested/exercisable	0.435	0.435
Weighted Average Fair Value
Outstanding, beginning	0.345	0.318
Granted	0.210	0.550
Exercised
Forfeited/expired	0.371	0.323
Outstanding, end	0.308	0.345
Vested/exercisable	$ 0.336	$ 0.292
Weighted Average Remaining Contractual Term (Years)
Outstanding, beginning	2 years 5 months 12 days	11 months 19 days
Granted	6 years 6 months 7 days	5 years 2 months 12 days
Outstanding, end	2 years 9 months 7 days	2 years 5 months 12 days
Vested/exercisable	2 years 2 months 12 days	1 year 9 months 29 days
Intrinsic Value
Outstanding, beginning	$ 87,267	$ 77,733
Granted	(59,010)
Exercised		(15,000)
Forfeited/expired	74,934
Outstanding, end	(272,570)	87,267
Vested/exercisable	$ (213,560)	$ 69,417

Stock Transactions (Schedule _3

Stock Transactions (Schedule Of Options Granted, Outstanding And Exercisable) (Details) - Exercise Price - .435 [Member] - 2005 Plan [Member]	12 Months Ended
	Dec. 31, 2018$ / sharesshares
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Price | $ / shares	$ 0.435
Options Outstanding | shares	23,334
Remaining Contractual Life in Years	9 months 22 days
Average Exercise Price | $ / shares	$ 0.435
Number of Options Currently Exercisable | shares	23,334
Exercise Price | $ / shares	$ 0.435
Options Outstanding | shares	56,667
Remaining Contractual Life in Years	3 months 29 days
Average Exercise Price | $ / shares	$ 0.435
Number of Options Currently Exercisable | shares	56,667
Exercise Price | $ / shares	$ 0.435
Options Outstanding | shares	20,000
Remaining Contractual Life in Years	1 year 5 months 16 days
Average Exercise Price | $ / shares	$ 0.435
Number of Options Currently Exercisable | shares	20,000
Exercise Price | $ / shares	$ 0.435
Options Outstanding | shares	10,000
Remaining Contractual Life in Years	2 years 6 months
Average Exercise Price | $ / shares	$ 0.435
Number of Options Currently Exercisable | shares	10,000
Exercise Price | $ / shares	$ 0.435
Options Outstanding | shares	100,000
Remaining Contractual Life in Years	4 days
Average Exercise Price | $ / shares	$ 0.435
Number of Options Currently Exercisable | shares	100,000
Exercise Price | $ / shares	$ 0.435
Options Outstanding | shares	10,000
Remaining Contractual Life in Years	5 years 4 days
Average Exercise Price | $ / shares	$ 0.435
Number of Options Currently Exercisable | shares	10,000
Exercise Price | $ / shares	$ 0.435
Options Outstanding | shares	100,000
Remaining Contractual Life in Years	1 year
Average Exercise Price | $ / shares	$ 0.435
Number of Options Currently Exercisable | shares	100,000
Exercise Price | $ / shares	$ 0.435
Options Outstanding | shares	10,000
Remaining Contractual Life in Years	6 years 6 months
Average Exercise Price | $ / shares	$ 0.435
Number of Options Currently Exercisable | shares	10,000
Exercise Price | $ / shares	$ 0.435
Options Outstanding | shares	100,000
Remaining Contractual Life in Years	1 year 7 months 6 days
Average Exercise Price | $ / shares	$ 0.435
Number of Options Currently Exercisable | shares	100,000
Exercise Price | $ / shares	$ 0.435
Options Outstanding | shares	10,000
Remaining Contractual Life in Years	6 years 7 months 6 days
Average Exercise Price | $ / shares	$ 0.435
Number of Options Currently Exercisable | shares	10,000
Exercise Price | $ / shares	$ 0.435
Options Outstanding | shares	100,000
Remaining Contractual Life in Years	2 years 7 months 6 days
Average Exercise Price | $ / shares	$ 0.435
Number of Options Currently Exercisable | shares	100,000
Exercise Price | $ / shares	$ 0.435
Options Outstanding | shares	10,000
Remaining Contractual Life in Years	7 years 7 months 6 days
Average Exercise Price | $ / shares	$ 0.435
Number of Options Currently Exercisable | shares	10,000
Exercise Price | $ / shares	$ 0.435
Options Outstanding | shares	200,000
Remaining Contractual Life in Years	3 years 7 months 6 days
Average Exercise Price | $ / shares	$ 0.435
Number of Options Currently Exercisable | shares	100,000
Exercise Price | $ / shares	$ 0.435
Options Outstanding | shares	10,000
Remaining Contractual Life in Years	8 years 7 months 6 days
Average Exercise Price | $ / shares	$ 0.435
Number of Options Currently Exercisable | shares	10,000
Exercise Price | $ / shares	$ 0.435
Options Outstanding | shares	200,000
Remaining Contractual Life in Years	4 years 7 months 6 days
Average Exercise Price | $ / shares	$ 0.435
Number of Options Currently Exercisable | shares
Exercise Price | $ / shares	$ 0.435
Options Outstanding | shares	10,000
Remaining Contractual Life in Years	9 years 7 months 6 days
Average Exercise Price | $ / shares	$ 0.435
Number of Options Currently Exercisable | shares

Income Taxes (Schedule of Recon

Income Taxes (Schedule of Reconciliation of Income Tax Provision) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Taxes Schedule Of Reconciliation Of Income Tax Provision
Tax provision at U.S. statutory rate	$ (273,007)	$ 981,000
State income taxes, net of federal benefit	(105,808)	75,000
Tax effect of foreign operations	136,696	11,694
Non-deductible items	706
Depreciation and amortization		(31,000)
Accrued liabilities		31,000
Other	(47,562)	82,000
Impact of tax reform		(120,000)
Income tax provision	$ (288,975)	$ 1,029,694

Income Taxes (Schedule Of Incom

Income Taxes (Schedule Of Income Tax Provision (Benefit)) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Current:
Federal	$ (39,000)	$ 870,000
State	(11,000)	113,000
Foreign		12,000
Deferred:
Federal	(187,000)	34,000
State	(52,000)	1,000
Income Tax Provision (Benefit)	$ (289,000)	$ 1,030,000

Income Taxes (Schedule Of Defer

Income Taxes (Schedule Of Deferred Tax Assets And Liabilities) (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Deferred tax assets:
Net operating loss	$ 218,000
Liabilities and reserves	116,000	88,000
Property and equipment and inventory	9,000	20,000
Stock options	75,000
Other		1,000
Deferred tax assets, net	418,000	109,000
Deferred tax liabilities:
Defective warranty allowance	29,000
Gain/loss on disposal	8,000
Intangible assets	393,000	360,000
Deferred tax liabilities, net	430,000	360,000
Net deferred tax assets and liabilities	$ (12,000)	$ (251,000)

Organization And Summary Of _11

Organization And Summary Of Significant Accounting Policies (Narrative) (Details) - USD ($)	Sep. 13, 2006	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Inventory write down		$ 0	$ 84,576
Prepaid advertising				$ 186,019
Goodwill		$ 1,936,020	1,936,020
Potentially dilutive common stock equivalents excluded from diluted earnings per share		970,001
Accrued sales allowances recovered		$ 1,749	58,867
Sales and Marketing Expenses [Member]
Advertising and promotion expense		113,474	181,436
Shipping and handling costs		$ 59,896	$ 78,531
Stock Purchase Agreement With Capstone Industries, Inc [Member]
Acquisition percentage under stock purchase agreement	100.00%
Goodwill	$ 1,936,020

Concentrations Of Credit Risk A

Concentrations Of Credit Risk And Economic Dependence (Narrative) (Details)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Net Revenue [Member] | International Sales [Member]
Concentration Risk [Line Items]
Concentration risk percentage	10.00%	5.00%
Accounts Payable [Member] | Two Vendors [Member]
Concentration Risk [Line Items]
Concentration risk percentage	29.00%	77.00%

Investment And Note Receivable

Investment And Note Receivable (Narrative) (Details) - USD ($)	Jun. 08, 2016	Jan. 15, 2013	Dec. 31, 2018	Dec. 31, 2017
Fair value of notes receivable			$ 0	$ 0
Agreement With AC Kinetics, Inc [Member] | Preferred Stock, Series A [Member]
Preferred stock purchased, shares		100
Preferred stock purchased, value		$ 500,000
Preferred stock liquidation preference value		$ 500,000
Preferred stock conversion rights		Were convertible at the Company's demand into 3% of the outstanding shares of AC Kinetics common stock and had anti-dilution protection.
Securities Purchase Agreement With AC Kinetics, Inc [Member]
No of shares sold back	100
Description of consideration received under the agreement	As further consideration, the Company also received an option to repurchase 1,666,667 shares of Company common stock held by Involve L.L.C. at an exercise price of $.15. The Agreements were signed June 27, 2016. The options also had termination dates being the earlier of the 12-month anniversary of the first option exercise date or 36 months from the agreement effective date. The agreement was signed June 27, 2016 and the options would have expired on June 27, 2019.
Securities Purchase Agreement With AC Kinetics, Inc [Member] | Notes Receivable [Member]
Consideration received as notes receivable	$ 1,500,000

Notes Payable (Narrative) (Deta

Notes Payable (Narrative) (Details) - Financing Agreement With Sterling National Bank [Member] - Line Of Credit [Member] - USD ($)	Sep. 08, 2010	Dec. 31, 2018	Dec. 31, 2017	Jul. 20, 2018
Line of Credit Facility [Line Items]
Line of credit funding description	The assignments provide funding for an amount up to 85% of net invoices submitted and 50% of inventory value.
Percentage of base management fee of the gross invoice amount	0.30%
Line of credit interest rate description	The interest rate of the loan advance is .25% above Sterling National Bank's Base Rate which at the time of closing was 6.00%.
Line of credit interest rate		7.25%	6.50%
Line of credit collateral description	The amounts borrowed under this agreement are due on demand and collateralized by substantially all the assets of Capstone.
Line of credit processing fees		$ 45,157	$ 129,531
Line of credit, outstanding amount
Line of credit current maximum borrowing capacity		$ 10,000,000		$ 10,000,000
Additional expansion of working capital line of credit				$ 2,000,000

Notes And Loans Payable To Re_2

Notes And Loans Payable To Related Parties (Narrative) (Details) - USD ($)	Dec. 18, 2017	Apr. 01, 2016	Jan. 15, 2013	Dec. 31, 2018	Dec. 31, 2017
Related Party Transaction [Line Items]
Repayment of loan including accrued interest					$ 1,139,680
Loans Payable [Member] | Stewart Wallach, CEO And Director [Member]
Related Party Transaction [Line Items]
Proceeds from notes and loans payable to related parties			$ 250,000
Debt instrument interest rate			8.00%
Debt instrument maturity date			Apr. 3, 2017
Reassigned note balance		$ 250,000
Loans Payable [Member] | Jeffrey Postal, Director [Member]
Related Party Transaction [Line Items]
Notes and loans payable to related parties		250,000
Accrued interest		$ 64,164
Debt instrument description		This loan was cancelled, and a new loan entered into with Jeffrey Postal on April 1, 2016.
Repayment of loan including accrued interest	$ 98,520
Loans Payable [Member] | Director [Member]
Related Party Transaction [Line Items]
Proceeds from notes and loans payable to related parties			$ 250,000
Debt instrument interest rate			8.00%
Repayment of loan including accrued interest	$ 98,521

Notes And Loans Payable To Re_3

Notes And Loans Payable To Related Parties (Narrative) (Details1) - USD ($)	Sep. 14, 2017	Jun. 16, 2017	Feb. 02, 2017	Apr. 01, 2012	Sep. 30, 2017	Dec. 31, 2018	Dec. 31, 2017
Related Party Transaction [Line Items]
Repayment of notes payable							$ 1,139,680
Interest expenses							122,091
Notes Payable [Member] | Related Party [Member]
Related Party Transaction [Line Items]
Interest expenses						0	58,859
Working Capital Loan Agreements [Member] | Loans Payable [Member] | Postal Capital Funding, LLC ("PCF"), A Private Capital Funding Company Owned By Jeffrey Postal [Member]
Related Party Transaction [Line Items]
Maximum borrowing capacity				$ 1,000,000
Debt instrument interest rate				8.00%
Debt instrument maturity date				Jan. 2, 2018
Repayment of notes payable	$ 138,418	$ 167,092	$ 137,129
Interest portion of note repaid		$ 44,092	$ 37,129
Debt instrument description					During September 2017, Director, Jeffrey Postal entered into a Conversion and Option Agreement to satisfy the remaining balance of the working capital loans totaling $275,000 with accrued interest of $104,318.
Notes and loans payable to related parties					$ 275,000	$ 0	$ 0
Accrued interest					104,318
Value of note satisfied as payment for exercised stock options					217,500
Working Capital Loan Agreements [Member] | Loans Payable [Member] | Postal Capital Funding, LLC ("PCF"), A Private Capital Funding Company Owned By Jeffrey Postal [Member] | Common Stock [Member]
Related Party Transaction [Line Items]
Value of note payable satisfied as payment for purchase of common stock					$ 23,400
No of shares issued for payment of notes payable					50,000

Commitments And Contingencies_3

Commitments And Contingencies (Operating Leases) (Narrative) (Details) - USD ($)	Aug. 16, 2018	May 15, 2018	Apr. 24, 2018	Feb. 01, 2017	Dec. 01, 2016	Feb. 17, 2014	Dec. 31, 2018	Dec. 31, 2018	Dec. 31, 2017
Operating Leased Assets [Line Items]
Base annual / monthly rent payable							$ 154,015	$ 154,015
Rent expenses								$ 108,024	$ 163,060
Operating Lease Agreement - Office Space [Member]
Operating Leased Assets [Line Items]
Base annual / monthly rent payable				$ 92,256
Operating lease description				Effective February 1, 2017, the Company renewed the lease for 3 years ending January 31, 2020.
Operating lease renewal term				3 years
Total rental expenses				$ 281,711
Operating Lease Agreement - Office Space [Member] | Capstone International Hong Kong Ltd (CIHK) [Member]
Operating Leased Assets [Line Items]
Base annual / monthly rent payable	$ 5,006					$ 54,193
Operating lease description	This agreement has been further extended until August 16, 2019		The Company further extended the lease for (3) months ending August 16, 2018			The original agreement which was effective from February 17, 2014 has been extended various times. The lease was renewed for (12) months ending May 16, 2018.
Operating lease renewal term			3 months			12 months
Increase in base rent payable per month			$ 225
Operating Lease Agreement - Office Space [Member]
Operating Leased Assets [Line Items]
Operating lease description		On May 15, 2018, the Company entered into a lease agreement with the previous landlord to provide for a premises relocation, lease termination and new sublease agreement. Under the agreement the Company relocated its principal executive offices located at 350 Jim Moran Blvd., Suite 120, Deerfield Beach, Florida 33442 to 4,694 square feet of office space on the second floor of 431 Fairway Drive, Suite 200, Deerfield Beach, Florida 33441. The original lease terminated on the relocation date and the parties proceeded under the terms of the new sublease which expires on January 31, 2020. The base annual rent in the new sublease remains at the same rate as the previous agreement until January 31, 2020. At the expiration of the new sublease, the Company has the option to accept the prime lease with another 3 years renewal and with an option to renew for an additional 5-year period. If the Company decides to further extend the sublease after January 31, 2020, the Company will be subject to the terms and conditions of the prime lease. The base monthly rent will be $7,312 to January 31, 2019 and then a base rent of $7,514 until January 31, 2020.
Amount agreed to pay by Landlord on completion of relocation		$ 150,000
Lease incentive income per month							$ 870
Operating Lease Agreement - Showroom Space [Member] | Capstone International Hong Kong Ltd (CIHK) [Member]
Operating Leased Assets [Line Items]
Base annual / monthly rent payable					$ 1,290
Operating lease description					CIHK entered into a six (6) month rental agreement effective from December 1, 2016 for a showroom space at 3F, Wing Kin Industrial Building, 4-6 Wing Kin Road, Kwai Chung, NT, Hong Kong. This agreement has been extended various times. The current lease expires August 16, 2019
Operating lease term					6 months

Commitments And Contingencies_4

Commitments And Contingencies (Consulting Agreements) (Narrative) (Details) - Consulting Agreement With George Wolf [Member] - USD ($)	Jan. 02, 2019	Jan. 02, 2018	Dec. 22, 2017	Jan. 02, 2017	Jan. 02, 2016	Jul. 01, 2015	Jan. 31, 2017	Dec. 31, 2018
Other Commitments [Line Items]
Amount payable per month under the agreement		$ 13,750		$ 13,750	$ 12,500	$ 10,500
Agreement description		On January 1, 2018, the agreement was further amended, whereby Mr. Wolf will be paid $13,750 per month from January 1, 2018 through December 31, 2018.		On January 1, 2017, the agreement was amended, whereby Mr. Wolf will be paid $13,750 per month from January 1, 2017 through December 31, 2017.	Increasing to $12,500 per month from January 1, 2016 through December 31, 2017.	Mr. Wolf will be paid $10,500 per month through December 31, 2015.		The agreement can be terminated upon 30 days' notice by either party. The Company may, in its sole discretion at any time after December 31, 2015 convert Mr. Wolf to a full-time Executive status. The annual salary and term of employment would be equal to that outlined in the consulting agreement.
Compensation bonus			$ 15,000				$ 10,000
Subsequent Event [Member]
Other Commitments [Line Items]
Amount payable per month under the agreement	$ 13,750
Agreement description	On January 1, 2019, the agreement was further amended, whereby Mr. Wolf will be paid $13,750 per month from January 1, 2019 through December 31, 2020.

Commitments And Contingencies_5

Commitments And Contingencies (Employment Agreements) (Narrative) (Details) - USD ($)	Feb. 05, 2018	Feb. 05, 2016
Employment Agreement With Stewart Wallach [Member]
Other Commitments [Line Items]
Amount payable per annum under the agreement	$ 301,521	$ 287,163
Agreement description	The initial term of this new agreement began February 5, 2018 and ends February 5, 2020. The parties may extend the employment period of this agreement by mutual consent with approval of the Company's Board of Directors, but the extension may not exceed two years in length.	As part of the agreement, the base salary will be reviewed annually by the Compensation Committee for a potential increase, to at least reflect increases in the cost of living, but only if the Company shows a net profit for the year. The initial term of this agreement began February 5, 2016 and ends February 5, 2018. The parties may extend the employment period of this agreement by mutual consent with approval of the Company's Board of Directors, but the extension may not exceed two years in length.
Employment Agreement With James McClinton [Member]
Other Commitments [Line Items]
Amount payable per annum under the agreement	$ 191,442	$ 191,442
Agreement description	The initial term of this new agreement began February 5, 2018 and ends February 5, 2020. The parties may extend the employment period of this agreement by mutual consent with approval of the Company's Board of Directors, but the extension may not exceed one year in length.	As part of the agreement, the base salary will be reviewed annually by the Compensation Committee for a potential increase, to at least reflect increases in the cost of living, but only if the Company shows a net profit for the year. The initial term of this agreement began February 5, 2016 and ends February 5, 2018. The parties may extend the employment period of this agreement by mutual consent with approval of the Company's Board of Directors, but the extension may not exceed one year in length.

Commitments And Contingencies(L

Commitments And Contingencies(Licensing Agreements) (Narrative) (Details) - USD ($)	Apr. 12, 2018	Jan. 09, 2017	Dec. 29, 2016	Feb. 04, 2015	Dec. 31, 2018	Dec. 31, 2017
Licensing Agreement With Floorcare Company
Other Commitments [Line Items]
Agreement description	On April 12, 2018, the Company finalized the second amendment to the February 4, 2015 Licensing Agreement in which the license was further expanded to add an additional product category.		On December 29, 2016, the Company finalized the first amendment to the February 4, 2015 Licensing Agreement with the floorcare company in which the initial term was extended through February 3, 2020 and additional renewal terms and periods were also finalized. During this initial extended period through February 3, 2020, if the Company achieves net sales of $5,000,000, then the agreement would automatically be extended 2 years until February 3, 2022 and if during this second extended period the Company achieves net sales of $5,000,000, then the agreement would automatically be further extended 2 years until February 3, 2024. The license also added an additional product category.	On February 4, 2015, the Company finalized a Licensing Agreement with a globally recognized floorcare company that allows the Company to market home lighting products under the licensed brand, to discount retailers, warehouse clubs, home centers, on-line retailers and other retail distribution channels in the U.S., Canada and Mexico. The initial term of the agreement is for 3 years. The agreement does not have a guaranteed royalty stipulation.
Royalty expense					$ 312,225	$ 777,626
Licensing Agreement With Battery Company
Other Commitments [Line Items]
Agreement description		On January 9, 2017, the Company finalized a Licensing Agreement with a globally recognized battery company that will allow the Company to market under the licensed brand, a specific product to a specific retailer in the warehouse club distribution channel. This agreement will be effective until December 31, 2018. The agreement does not have a guaranteed royalty stipulation, but the Company must meet minimum net sales requirements of $5,000,000 for contract year 1 and $7,000,000 for contract year 2.
Royalty expense					$ 35,559	$ 504,584

Commitments And Contingencies_6

Commitments And Contingencies (Investment Banking Agreement) (Narrative) (Details) - Investment Banking Agreement With Wilmington Capital Securities, LLC [Member] - USD ($)	Mar. 01, 2017	Jan. 31, 2018	Dec. 31, 2017
Other Commitments [Line Items]
Cash retainer fee payable	$ 80,000
Agreement description	The agreement had an initial six-month term and renewed for an additional, consecutive six-month term. Wilmington received a cash retainer fee of $80,000, paid in monthly installments, in the first six-month term, and a reduced retainer fee of $45,000, paid in monthly installments, in the first renewal of the initial six-month term. Wilmington will also receive a transaction fee for any consummated strategic transaction introduced by Wilmington under the Agreement. The transaction fees are based on the Lehman Scale starting at 8% fee reducing to 4% on transactions from $5,000,000 to in excess of $20,000,000.
Retainer fees		$ 5,000	$ 120,000

Commitments And Contingencies_7

Commitments And Contingencies (Public Relations Agreement) (Narrative) (Details) - Public Relations Services Agreement With Max Borges Agency (MBA) [Member]	Sep. 27, 2018USD ($)
Other Commitments [Line Items]
Agreement description	On September 27, 2018, the Company executed a public relations services agreement with Max Borges Agency, (“MBA”), a full – service public relations and communications agency with offices in Miami and San Francisco. The Company entered into the Agreement to obtain assistance from a nationally recognized firm, specializing in the development of product branding, marketing and launching of technology products. The agreement was effective on October 1, 2018 with an initial 180 days term, which either party can cancel with 60 days advanced notice in writing on or after the 120th day of the effective date.
Amount payable per month under the agreement	$ 11,250
Subscription fee due on the first of each month	$ 476

Stock Transactions (Warrants) (

Stock Transactions (Warrants) (Narrative) (Details) - Private Placement [Member] - USD ($)	1 Months Ended		2 Months Ended
	Oct. 31, 2017	Sep. 30, 2017	Oct. 31, 2007
Common Stock [Member]
Stock issued for cash, shares			2,121,569
Stock issued for cash, value			$ 541,000
Sale of stock price per share			$ 0.255
Warrant [Member]
Sale of stock description			Along with the stock, each investor also received a warrant to purchase 30% of the shares purchased in the Private Placement.
Warrants exercised		29,412
Exercise price of warrants		$ 0.255
No of outstanding warrants expired	607,062

Stock Transactions (Options) (N

Stock Transactions (Options) (Narrative) (Details) - USD ($)	Aug. 29, 2018	Aug. 06, 2017	Jul. 20, 2016	Sep. 30, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options exercised						500,000
Term of options					2 years 2 months 12 days	1 year 9 months 29 days
Stock options outstanding					970,001	1,026,670	5,182,226
Weighted average exercise price of options					$ 0.435	$ 0.435	$ 0.435
Stock based compensation expense					$ 86,666	$ 95,469
2005 Equity Plan [Member] | Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options outstanding					970,001
Stock options vested					760,001
Weighted average exercise price of options					$ 0.435
Stock based compensation expense					$ 86,666	$ 95,469
Unrecognized stock based compensation expense to be recognized in 2019					$ 26,290
2005 Equity Plan [Member] | Stock Options [Member] | Two Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
No of options granted		200,000	200,000
Options description		These options have an exercise price of $.435 with an effective date of August 6, 2017 and vested on August 5, 2018.	These options have an exercise price of $0.435 with an effective date of August 6, 2016 and vested on August 5, 2017.
Strike price of options		$ 0.435	$ 0.435
2005 Equity Plan [Member] | Stock Options [Member] | Company Secretary [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
No of options granted	10,000	10,000	10,000
Options description	The Company Secretary options have an exercise price of $.435 with an effective date of August 6, 2018	These options have an exercise price of $.435 with an effective date of August 6, 2017 and vested on August 5, 2018.	These options have an exercise price of $0.435 with an effective date of August 6, 2016 and vested on August 5, 2017.
Strike price of options	$ 0.435	$ 0.435	$ 0.435
Vesting date of options	Will vest on August 5, 2019
Term of options	10 years
2005 Equity Plan [Member] | Stock Options [Member] | Director One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
No of options granted	100,000
Options description	The Director options have an exercise price of $.435 with an effective date of August 6, 2018
Strike price of options	$ 0.435
Vesting date of options	Will vest on August 5, 2019
Term of options	5 years
2005 Equity Plan [Member] | Stock Options [Member] | Director Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
No of options granted	100,000
Options description	The Director options have an exercise price of $.435 with an effective date of August 6, 2018
Strike price of options	$ 0.435
Vesting date of options	Will vest on August 5, 2019
Term of options	5 years
2005 Equity Plan [Member] | Options [Member] | Jeffrey Postal [Member] | Conversion and Option Agreement [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Strike price of options				$ 0.435
Stock options exercised				500,000
Value of stock options exercised				$ 217,500

Stock Transactions (Stock Purch

Stock Transactions (Stock Purchase) (Narrative) (Details) - Conversion And Option Agreement [Member] - Jeffrey Postal, Director [Member] - Common Stock [Member]	3 Months Ended
	Sep. 30, 2017USD ($)shares
No of shares issued for payment of notes payable | shares	50,000
Value of note payable satisfied as payment for purchase of common stock | $	$ 23,400
Sale of stock description	As part of the Agreement, Jeffrey Postal purchased 50,000 shares of common stock for $23,400. As part of the Agreement, the payment for these shares resulted in the satisfaction of $23,400 of notes payable due to Mr. Postal since 2012.

Stock Transactions (Adoption Of

Stock Transactions (Adoption Of Stock Repurchase Plan) (Narrative) (Details) - Stock Repurchase Plan [Member] - Common Stock [Member] - USD ($)	Aug. 29, 2018	Dec. 15, 2017	May 01, 2017	Feb. 13, 2017	Aug. 23, 2016
Value of shares authorized to be repurchased	$ 1,000,000	$ 750,000			$ 750,000
No of shares repurchased from Involve, LLC			666,667	1,000,000
Exercise price of shares repurchased			$ 0.15	$ 0.15

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($)	Dec. 22, 2017	Dec. 31, 2017	Dec. 31, 2018
Income Taxes Narrative
Operating loss carryforward limitations on use			Offset against future taxable income through 2034.
Operating loss carryforward			$ 861,000
Changes in income tax rate description	On December 22, 2017, President Trump signed into law the legislation generally known as Tax Cut and Jobs Act of 2017. The tax law includes significant changes to the U.S. corporate tax systems including a rate reduction from 35% to 21% beginning in January of 2018, a change in the treatment of foreign earnings going forward and a deemed repatriation transition tax.
Change in net deferred income tax balances due to tax rate change		$ 120,000