Capstone Companies (CAPC) 10-Q 14 Aug 19 2019 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2019	Aug. 02, 2019
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2019
Current Fiscal Year End Date	--12-31
Entity File Number	000-28831
Entity Registrant Name	CAPSTONE COMPANIES, INC.
Entity Central Index Key	0000814926
Entity Tax Identification Number	84-1047159
Entity Incorporation, State or Country Code	FL
Entity Address, Address Line One	431 Fairway Drive
Entity Address, Address Line Two	Suite 200
Entity Address, Address Line Three	Deerfield Beach
Entity Address, State or Province	FL
Entity Address, Country	US
Entity Address, Postal Zip Code	33441
City Area Code	954
Local Phone Number	252-3440
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Elected Not To Use the Extended Transition Period	false
Entity Common Stock, Shares Outstanding		46,806,505
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2019

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Jun. 30, 2019	Dec. 31, 2018
Current Assets:
Cash	$ 1,232,921	$ 3,822,359
Accounts receivable, net	2,770,235	64,511
Inventories		27,497
Prepaid and other	351,678	243,876
Income tax refundable	220,207	220,207
Total Current Assets	4,575,041	4,378,450
Property and Equipment:
Computer equipment and software	53,819	51,195
Machinery and equipment	196,067	170,567
Furniture and fixtures	6,828	6,828
Less: Accumulated depreciation	174,822	152,870
Total Property & Equipment	81,892	75,720
Other Non-current Assets:
Deposit	62,693	102,805
Goodwill	1,936,020	1,936,020
Total Other Non-current Assets	1,998,713	2,038,825
Total Assets	6,655,646	6,492,995
Current Liabilities:
Accounts payable and accrued liabilities	1,055,935	461,446
Deferred rent incentive	58,678	108,844
Income tax payable	11,694	11,694
Total Current Liabilities	1,126,307	581,984
Long Term Liabilities:
Deferred tax liabilities		12,000
Total Long Term Liabilities		12,000
Total Liabilities	1,126,307	593,984
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 46,832,364 shares at June 30, 2019 and 47,046,364 shares at December 31, 2018.	4,684	4,704
Additional paid-in capital	7,078,411	7,092,219
Accumulated deficit	(1,553,756)	(1,197,912)
Total Stockholders' Equity	5,529,339	5,899,011
Total Liabilities and Stockholders' Equity	6,655,646	6,492,995
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

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2019	Dec. 31, 2018
Common stock, par value per share	$ 0.0001	$ 0.0001
Common stock, shares authorized	56,666,667	56,666,667
Common stock, shares issued	46,832,364	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

Condensed Consolidated Statemen

Condensed Consolidated Statements Of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Income Statement [Abstract]
Revenues, net	$ 3,407,822	$ 2,103,206	$ 6,386,624	$ 6,163,374
Cost of sales	2,673,711	1,742,486	5,025,926	4,783,384
Gross Profit	734,111	360,720	1,360,698	1,379,990
Operating Expenses:
Sales and marketing	35,395	115,547	227,270	478,608
Compensation	382,317	369,749	757,165	744,858
Professional fees	82,803	142,900	240,606	291,786
Product development	94,534	123,766	179,763	290,332
Other general and administrative	157,552	166,676	321,263	340,965
Total Operating Expenses	752,601	918,638	1,726,067	2,146,549
Operating Loss	(18,490)	(557,918)	(365,369)	(766,559)
Other Income (Expense), Net	7,986	147,290	(2,475)	147,290
Loss Before Tax (Benefit)	(10,504)	(410,628)	(367,844)	(619,269)
(Benefit) for Income Tax		(59,000)	(12,000)	(77,000)
Net Loss	$ (10,504)	$ (351,628)	$ (355,844)	$ (542,269)
Net Loss per Common Share
Basic	$ 0	$ (0.01)	$ (0.01)	$ (0.01)
Diluted	$ 0	$ (0.01)	$ (0.01)	$ (0.01)
Weighted Average Shares Outstanding
Basic	46,928,935	47,046,364	46,906,092	47,046,364
Diluted	46,928,935	47,046,364	46,906,092	47,046,364

Condensed Consolidated Statem_2

Condensed 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, shares at Dec. 31, 2017				47,046,364
Balance, value at Dec. 31, 2017				$ 4,704	$ 7,005,553	$ (186,854)	$ 6,823,403
Stock options for compensation					28,875		28,875
Net (Loss)						(190,641)	(190,641)
Balance, shares at Mar. 31, 2018				47,046,364
Balance, value at Mar. 31, 2018				$ 4,704	7,034,428	(377,495)	6,661,637
Balance, shares at Dec. 31, 2017				47,046,364
Balance, value at Dec. 31, 2017				$ 4,704	7,005,553	(186,854)	6,823,403
Net (Loss)							(542,269)
Balance, shares at Jun. 30, 2018				47,046,364
Balance, value at Jun. 30, 2018				$ 4,704	7,063,302	(729,123)	6,338,883
Balance, shares at Mar. 31, 2018				47,046,364
Balance, value at Mar. 31, 2018				$ 4,704	7,034,428	(377,495)	6,661,637
Stock options for compensation					28,874		28,874
Net (Loss)						(351,628)	(351,628)
Balance, shares at Jun. 30, 2018				47,046,364
Balance, value at Jun. 30, 2018				$ 4,704	7,063,302	(729,123)	6,338,883
Balance, shares at Dec. 31, 2018				47,046,364
Balance, value at Dec. 31, 2018				$ 4,704	7,092,219	(1,197,912)	5,899,011
Stock options for compensation					11,025		11,025
Repurchase of shares, shares				(45,470)
Repurchase of shares, value				$ 3	8,612		8,615
Net (Loss)						(345,340)	(345,340)
Balance, shares at Mar. 31, 2019				47,000,894
Balance, value at Mar. 31, 2019				$ 4,701	7,094,632	(1,543,252)	5,556,081
Balance, shares at Dec. 31, 2018				47,046,364
Balance, value at Dec. 31, 2018				$ 4,704	7,092,219	(1,197,912)	5,899,011
Net (Loss)							(355,844)
Balance, shares at Jun. 30, 2019				46,832,364
Balance, value at Jun. 30, 2019				$ 4,684	7,078,411	(1,553,756)	5,529,339
Balance, shares at Mar. 31, 2019				47,000,894
Balance, value at Mar. 31, 2019				$ 4,701	7,094,632	(1,543,252)	5,556,081
Stock options for compensation					11,025		11,025
Repurchase of shares, shares				(168,530)
Repurchase of shares, value				$ (17)	(27,246)		27,263
Net (Loss)						(10,504)	(10,504)
Balance, shares at Jun. 30, 2019				46,832,364
Balance, value at Jun. 30, 2019				$ 4,684	$ 7,078,411	$ (1,553,756)	$ 5,529,339

Condensed Consolidated Statem_3

Condensed Consolidated Statements Of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (355,844)	$ (542,269)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	21,951	18,266
Stock based compensation expense	22,050	57,750
Provision (benefit) for deferred income tax	(12,000)	18,000
Increase (decrease) in accrued sales allowance	(191,468)	41,645
(Increase) decrease in accounts receivable, net	2,514,256	(2,302,602)
(Increase) other receivables		78,250
Decrease in inventories	(27,497)	(132,318)
(Increase) in prepaid and other	107,802	548,017
(Increase) decrease in deposits	40,112	(696)
Increase (decrease) in accounts payable and accrued liabilities	594,489	(1,222,828)
(Decrease) in deferred rent incentive	(50,166)
(Decrease) in income tax payable		(613,088)
(Increase) in income tax refundable		346,912
Net cash used in operating activities	(2,525,437)	(781,479)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	28,123	125,723
Net cash used in investing activities	(28,123)	(125,723)
CASH FLOWS FROM FINANCING ACTIVITIES:
Repurchase of Shares	35,878
Net cash used in financing activities	(35,878)
Net Decrease in Cash	(2,589,438)	(907,202)
Cash at Beginning of Period	3,822,359	3,668,196
Cash at End of Period	1,232,921	2,760,994
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid during the period for: Interest
Cash paid during the period for: Income taxes		$ 865,000

Organization And Summary Of Sig

Organization And Summary Of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Summary of Significant Accounting Policies	NOTE 1 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES This summary of accounting policies for Capstone Companies, Inc. ("CAPC", "Capstone" or the "Company"), a Florida 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 The condensed consolidated financial statements contained in this report are unaudited. In the opinion of management, the condensed consolidated financial statements include all adjustments, which are of a normal recurring nature, necessary to present fairly the Company’s financial position as of June 30, 2019 and results of operations and cash flows for the three months and six months ended June 30, 2019 and 2018. All material intercompany accounts and transactions are eliminated in consolidation. These condensed consolidated financial statements and notes are presented in accordance with the rules and regulations of the United States Securities and Exchange Commission (“SEC”) relating to interim financial statements and in conformity with U.S. GAAP. Certain information and note disclosures have been condensed or omitted in the condensed financial statements pursuant to SEC rules and regulations, although the Company believes that the disclosures made herein are adequate to make the information not misleading. The condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes in the Company’s Annual Report on Form 10-K for the year ended December 31, 2018 (the “2018 Annual Report”). The operating results for any interim period are not necessarily indicative of the operating results to be expected for any other interim period or the full fiscal year. 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. The Company has developed a smart interactive mirror for residential use as a variant line for its lighting products, which product should be ready for market introduction in late 2019. The development of the smart interactive mirror is part of the Company’s strategic effort to find new product lines to replace or supplement existing products that are nearing or at the end of their product life cycle. 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 June 30, 2019 and December 31, 2018, 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 June 30, 2019 and December 31, 2018, 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: June 30, December 31, 2019 2018 Trade Accounts Receivables at period end $ 2,943,661 $ 429,405 Reserve for estimated marketing allowances, cash discounts and other incentives (173,426 ) (364,894 ) Total Accounts Receivable, net $ 2,770,235 $ 64,511 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: June 30, December 31, 2019 2018 Balance at beginning of the period $ (364,894 ) $ (194,061 ) Accrued allowances - (191,468 ) Reversal of prior year accrued allowances - 1,749 Expenditures 191,468 18,886 Balance at period-end $ (173,426 ) $ (364,894 ) Marketing allowances include the cost of underwriting an instant rebate coupon or a target 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 The Company's inventory, recorded at lower of cost (first-in, first-out) or net realizable value, consists of finished goods for resale by Capstone. 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. Leases Lease incentives are amortized utilizing the straight-line method over the life of the lease. Earnings Per Common Share Basic earnings per common share are computed by dividing net income(loss) by the weighted average number of shares of common stock outstanding for the reporting period. Diluted earnings per share reflects the potential dilution that would occur if securities or other contracts to issue common stock were exercised or converted into common stock. For calculation of the diluted net income 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. During the six months ended June 30, 2019, 156,667 stock options expired. At June 30, 2019 and 2018, the total number of potentially dilutive common stock equivalents excluded from the diluted earnings per share calculation was 813,334 and 783,335, respectively. Basic weighted average shares outstanding is reconciled to diluted weighted shares outstanding as follows: 3 months ended 3 months ended June 30, 2019 June 30, 2018 Basic weighted average shares outstanding 46,928,935 47,046,364 Dilutive options - - Diluted weighted average shares outstanding 46,928,935 47,046,364 6 months ended 6 months ended June 30, 2019 June 30, 2018 Basic weighted average shares outstanding 46,906,092 47,046,364 Dilutive options - - Diluted weighted average shares outstanding 46,906,092 47,046,364 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 typically a six-month shipping 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 3 Months Ended June 30, 2019 For the 3 Months Ended June 30, 2018 Capstone Brand License Brands Total Consolidated Capstone Brand License Brands Total Consolidated Lighting Products- U.S. $ 3,307,382 $ - $ 3,307,382 $ 1,693,480 $ 264,472 $ 1,957,952 Lighting Products-International 100,440 - 100,440 31,080 114,174 145,254 Total Revenue $ 3,407,822 $ - $ 3,407,822 $ 1,724,560 $ 378,646 $ 2,103,206 For the 6 Months Ended June 30, 2019 For the 6 Months Ended June 30, 2018 Capstone Brand License Brands Total Consolidated Capstone Brand License Brands Total Consolidated Lighting Products- U.S. $ 5,985,009 $ - $ 5,985,009 $ 1,841,781 $ 3,859,253 $ 5,701,034 Lighting Products-International 401,615 - 401,615 196,974 265,366 462,340 Total Revenue $ 6,386,624 $ - $ 6,386,624 $ 2,038,755 $ 4,124,619 $ 6,163,374 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. 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 six months ended June 30, 2019 and 2018, Capstone determined that $0 and $1,749, respectively of previously accrued allowances were no longer required. 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 the 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 June 30, 2019 and December 31, 2018 balance sheets: June 30, December 31, 2019 2018 Balance at the beginning of the period $ 212,495 $ 328,279 Amount accrued 206,633 59,981 Expenditures (196,994 ) (175,765 ) Balance at period-end $ 222,134 $ 212,495 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 $14,549 and $72,732 for the three months and $186,006 and $77,650 for the six months ended June 30, 2019 and 2018, respectively. Product Development Our research and development team is located in Hong Kong working with our designated factories, and is 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. Product development expenses were $94,534 and $123,766, respectively for the three months and $179,763 and $290,332, respectively for the six months ended June 30, 2019 and 2018. 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 $8,347 and $7,505 for the three months and $16,213 and $33,856 for the six months ended June 30, 2019 and 2018, respectively. Accounts Payable and Accrued Liabilities The following table summarizes the components of accounts payable and accrued liabilities as of June 30, 2019 and December 31, 2018, respectively: June 30, December 31, 2019 2018 Accounts payable $ 734,186 $ 221,568 Accrued warranty reserve 222,134 212,495 Accrued compensation, benefits, commissions and marketing expenses 99,615 27,383 Total accrued liabilities 321,749 239,878 Total $ 1,055,935 $ 461,446 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 commencing from 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 condensed consolidated statements of operations. 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. 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, 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 To be Adopted in a Future Period In January 2017, the FASB issued ASU 2017-04, Simplifying the Test for Goodwill Impairment, 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.

Concentrations Of Credit Risk A

Concentrations Of Credit Risk And Economic Dependence	6 Months Ended
	Jun. 30, 2019
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 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. Major Customers The Company had one customer who comprised 95% of net revenue during the six months ended June 30, 2019 and two customers who comprised of 52% and 45% of net revenue during the six months ended June 30, 2018. The loss of these customers would adversely impact the business of the Company. For the six months ended June 30, 2019 and 2018, approximately 6% and 8%, respectively, of the Company's net revenue resulted from international sales. Net Revenue % Gross Accounts Receivable For the Six Months ended June 30, As of As of December 31, 2019 2018 2019 2018 Customer A 95 % 45 % $ 2,741,944 $ 402,294 Customer B 3 % 52 % 201,096 — Total 98 % 97 % $ 2,943,040 $ 402,294 Major Vendors The Company had one vendor from which it purchased 98% and 92% of merchandise sold during the period ended June 30, 2019 and 2018, respectively. The loss of this vendor could adversely impact the business of the Company. Purchases % Accounts Payable For the Six Months ended June 30, As of As of December 31, 2019 2018 2019 2018 Vendor A 98 % 92 % $ 719,711 $ 63,594 Total 98 % 92 % $ 719,711 $ 63,594

Notes Payable

Notes Payable	6 Months Ended
	Jun. 30, 2019
Debt Disclosure [Abstract]
Notes Payable	NOTE 3 – NOTES PAYABLE Sterling National Bank and Subsequent Events On September 8, 2010, in order to fund increasing accounts receivables and support working capital needs, Capstone secured a Financing Agreement from Sterling Capital Funding (now called Sterling National Bank), located in New York, New York, whereby Capstone receives funds for assigned retailer shipments. The assignments provide funding for an amount up to 85% of net invoices submitted. There is a base management fee equal to 0.30% of the gross invoice amount. The interest rate of the loan advance is 0.25% above Sterling National Bank's Base Rate which at time of closing was 7%. As of June 30, 2019 and December 31, 2018, the interest rate on the loan was 7.50 % Processing fees associated with the agreement for the three months were $9,734 and $3,170 and $20,228 and $20,699 for the six months ended June 30, 2019 and 2018, respectively. On July 20, 2018, Sterling National Bank expanded the credit line up to $10,000,000 of which $2,000,000 had been allocated as a Capstone expansion working capital line. On July 18, 2019, Sterling National Bank renewed the credit line up to $7,500,000 to June 30, 2020. Additional expansion of the line will be reviewed as the need arises. As of June 30, 2019 and December 31, 2018, there was no balance due to Sterling National Bank.

Commitments And Contingencies

Commitments And Contingencies	6 Months Ended
	Jun. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 4 – 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. As of the date of this report, the Company’s principal executive offices are located at 431 Fairway Drive, Suite 200, Deerfield Beach, Florida 33441. 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, being July 1, 2018, 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. It is not reasonably certain that the Company will be able to exercise the option. 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 was $7,312 to January 31, 2019 and then base rent will be $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 “turnkey” 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. On May 9, 2019, per the terms of the lease agreement, the current landlord was notified of the Company’s intent to take over the prime lease. This request is currently being reviewed by the property owner. 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. A further six month extension to the lease agreement is being prepared by the landlord. 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. A further six month extension to the lease agreement is being prepared by the landlord. The Company's rent expense for the three months ended June 30, 2019 and 2018 amounted to $21,510 and $34,273 respectively and $42,774 and $75,767 for the six months ended June 30, 2019 and 2018, respectively. The decreased rent in the period resulted from the $8,383 per month office move incentive that has been amortized over the life of the lease that ends January 31, 2020. The Company did not record a right to use asset and liability under ASC 842 due to the short term length of its current leases. 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, 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. This Employment Agreement replaced a prior Employment Agreement, dated February 6, 2016 and ended February 5, 2018. Under this prior Employment Agreement, Mr. Wallach received an annual base salary of $287,163. 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. This Employment Agreement replaced a prior Employment Agreement, dated February 5, 2016 and ended February 5, 2018. Under the prior Employment Agreement, Mr. McClinton received an annual base salary of $191,442. 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 paid out 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. Directors Compensation On May 31, 2019 the Company approved that effective on June 1, 2019, each independent director, namely Jeffrey Guzy and Jeffrey Postal, will each receive $750 per calendar month, as a Form 1099 compensation, for their continued services as directors of the Company. This compensation will be additional to the stock option grants awarded for their participation on the Audit Committee and Compensation and Nominating Committee. On May 31, 2019, the Company also approved that the independent directors would be offered effective from June 1, 2019, the opportunity to participate as a non-employee in the Company’s Health Benefit Plan, subject to compliance with all plan participation requirements and on acceptance into the plan the director will be responsible to pay 100% of their plans participation cost. Licensing Agreements Under a February 4, 2015 Licensing Agreement with a floorcare company, Company markets home lighting products under the licensed brand of the floorcare company, 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 Licensing 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 Licensing 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 Licensing Agreement would automatically be further extended 2 years until February 3, 2024. This license amendment 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 Licensing Agreement for the three months ended June 30, 2019 and 2018, was $0 and $14,288 and $0 and $156,496 for the six month period ended June 30, 2019 and 2018, respectively. On January 9, 2017, the Company finalized a Licensing Agreement with a globally recognized battery company that allowed the Company to market under the licensed brand, a specific product to a specific retailer in the warehouse club distribution channel. This agreement expired on December 31, 2018. Royalty expense related to this Licensing Agreement with the battery company for the three months ended June 30, 2019 and 2018, was $0 and $2,786, respectively and $0 and $29,841 for the six months ended June 30, 2019 and 2018, respectively. 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 MBA agreement was effective on October 1, 2018 with a minimum 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. MBA will receive a monthly fee of $11,250 and $476 subscription fee due on the first of each month. On February 25, 2019, the MBA agreement was temporarily paused and on April 17, 2019, both Company’s agreed to restart the engagement effective May 1, 2019 with the same statement of work as originally agreed. Legal Matters Cyberquest, Inc As previously reported in prior reports under the Exchange Act, on September 27, 2018, Company settled a legal action to access corporate records and validate issuance of shares of preferred stock in the 1998 acquisition of Cyberquest, Inc. by a predecessor of the Company. 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 in Cyberquest, Ltd. v. Capstone Companies, Inc

Stock Transactions

Stock Transactions	6 Months Ended
	Jun. 30, 2019
Equity [Abstract]
Stock Transactions	NOTE 5 - STOCK TRANSACTIONS 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 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 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 a strike 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 a strike 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. On May 31, 2019, 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 a strike price of $.435 with an effective date of August 6, 2019 and will vest on August 5, 2020 and have a term of 5 years. The Company Secretary options have a strike price of $.435 with an effective date of August 6, 2019 and will vest on August 5, 2020 and have a term of 10 years. As of June 30, 2019, there were 813,334 stock options outstanding and 603,334 stock options vested. The stock options have a weighted average expense price of $.435. For the three-month period ended June 30, 2019 and 2018, the Company recognized stock-based compensation expense of $11,025 and $28,875, respectively and $22,050 and $57,750 for the six month period ended June 30, 2019 and 2018, respectively. Such amounts are included in compensation expense in the accompanying consolidated statements Stock options were issued under Section 4(a)(2) and Rule 506(b) of Regulation D under the Securities Act of 1933. 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 bonafide debts. On December 19, 2018, Company entered into a Purchase Plan pursuant to Rule 10b5-1 under the Exchange Act, 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. For the three months and six months ended March 31, 2019 and June 30, 2019, respectively, the Company repurchased 45,470 and 168,530, of the Company’s Common Stock, at a cost of $8,615 and $27,263, respectively. As of June 30, 2019, a total of 214,000 common shares have been repurchased at a total cost of $35,878. On May 31, 2019, the Company’s Board of Directors approved a further extension of the Company’s stock repurchase plan through August 31, 2020. The Board of Directors also approved that the maximum amount of aggregate funding available for possible stock repurchases under the stock repurchase program remained at $1,000,000 during the renewal period.

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2019
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 6 - 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 June 30, 2019 and December 31, 2018 was $0 and $(12,000), respectively, and is reflected in long-term liabilities in the accompanying consolidated balance sheets. The condensed consolidated statement of operations shows an effective rate of 0% and 14% for the three months ended June 30, 2019 and June 30, 2018, respectively. The condensed consolidated statement of operations shows an effective rate of 3% and 12% for the six months ended June 30, 2019 and June 30, 2018, respectively. The income tax provision (benefit) for the three months ended June 30, 2019 and 2018 consists of: 2019 2018 Current: Federal $ - $ (53,000 ) State - (15,000 ) Deferred: Federal - 8,500 State - 500 Income Tax (Benefit) $ - $ (59,000 ) The income tax provision (benefit) for the six months ended June 30, 2019 and 2018 consists of: 2019 2018 Current: Federal $ - $ (74,000 ) State - (21,000 ) Deferred: Federal (11,340 ) 17,000 State (660 ) 1000 Income Tax (Benefit) $ (12,000 ) $ (77,000 )

Organization And Summary Of S_2

Organization And Summary Of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2019
Accounting Policies [Abstract]
Organization and Basis of Presentation	Organization and Basis of Presentation The condensed consolidated financial statements contained in this report are unaudited. In the opinion of management, the condensed consolidated financial statements include all adjustments, which are of a normal recurring nature, necessary to present fairly the Company’s financial position as of June 30, 2019 and results of operations and cash flows for the three months and six months ended June 30, 2019 and 2018. All material intercompany accounts and transactions are eliminated in consolidation. These condensed consolidated financial statements and notes are presented in accordance with the rules and regulations of the United States Securities and Exchange Commission (“SEC”) relating to interim financial statements and in conformity with U.S. GAAP. Certain information and note disclosures have been condensed or omitted in the condensed financial statements pursuant to SEC rules and regulations, although the Company believes that the disclosures made herein are adequate to make the information not misleading. The condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes in the Company’s Annual Report on Form 10-K for the year ended December 31, 2018 (the “2018 Annual Report”). The operating results for any interim period are not necessarily indicative of the operating results to be expected for any other interim period or the full fiscal year.
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. The Company has developed a smart interactive mirror for residential use as a variant line for its lighting products, which product should be ready for market introduction in late 2019. The development of the smart interactive mirror is part of the Company’s strategic effort to find new product lines to replace or supplement existing products that are nearing or at the end of their product life cycle. 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 June 30, 2019 and December 31, 2018, 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 June 30, 2019 and December 31, 2018, 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: June 30, December 31, 2019 2018 Trade Accounts Receivables at period end $ 2,943,661 $ 429,405 Reserve for estimated marketing allowances, cash discounts and other incentives (173,426 ) (364,894 ) Total Accounts Receivable, net $ 2,770,235 $ 64,511 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: June 30, December 31, 2019 2018 Balance at beginning of the period $ (364,894 ) $ (194,061 ) Accrued allowances - (191,468 ) Reversal of prior year accrued allowances - 1,749 Expenditures 191,468 18,886 Balance at period-end $ (173,426 ) $ (364,894 ) Marketing allowances include the cost of underwriting an instant rebate coupon or a target 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	Inventories The Company's inventory, recorded at lower of cost (first-in, first-out) or net realizable value, consists of finished goods for resale by Capstone.
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.
Leases	Leases Lease incentives are amortized utilizing the straight-line method over the life of the lease.
Earnings Per Common Share	Earnings Per Common Share Basic earnings per common share are computed by dividing net income(loss) by the weighted average number of shares of common stock outstanding for the reporting period. Diluted earnings per share reflects the potential dilution that would occur if securities or other contracts to issue common stock were exercised or converted into common stock. For calculation of the diluted net income 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. During the six months ended June 30, 2019, 156,667 stock options expired. At June 30, 2019 and 2018, the total number of potentially dilutive common stock equivalents excluded from the diluted earnings per share calculation was 813,334 and 783,335, respectively. Basic weighted average shares outstanding is reconciled to diluted weighted shares outstanding as follows: 3 months ended 3 months ended June 30, 2019 June 30, 2018 Basic weighted average shares outstanding 46,928,935 47,046,364 Dilutive options - - Diluted weighted average shares outstanding 46,928,935 47,046,364 6 months ended 6 months ended June 30, 2019 June 30, 2018 Basic weighted average shares outstanding 46,906,092 47,046,364 Dilutive options - - Diluted weighted average shares outstanding 46,906,092 47,046,364
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 typically a six-month shipping 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 3 Months Ended June 30, 2019 For the 3 Months Ended June 30, 2018 Capstone Brand License Brands Total Consolidated Capstone Brand License Brands Total Consolidated Lighting Products- U.S. $ 3,307,382 $ - $ 3,307,382 $ 1,693,480 $ 264,472 $ 1,957,952 Lighting Products-International 100,440 - 100,440 31,080 114,174 145,254 Total Revenue $ 3,407,822 $ - $ 3,407,822 $ 1,724,560 $ 378,646 $ 2,103,206 For the 6 Months Ended June 30, 2019 For the 6 Months Ended June 30, 2018 Capstone Brand License Brands Total Consolidated Capstone Brand License Brands Total Consolidated Lighting Products- U.S. $ 5,985,009 $ - $ 5,985,009 $ 1,841,781 $ 3,859,253 $ 5,701,034 Lighting Products-International 401,615 - 401,615 196,974 265,366 462,340 Total Revenue $ 6,386,624 $ - $ 6,386,624 $ 2,038,755 $ 4,124,619 $ 6,163,374 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. 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 six months ended June 30, 2019 and 2018, Capstone determined that $0 and $1,749, respectively of previously accrued allowances were no longer required.
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 the 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 June 30, 2019 and December 31, 2018 balance sheets: June 30, December 31, 2019 2018 Balance at the beginning of the period $ 212,495 $ 328,279 Amount accrued 206,633 59,981 Expenditures (196,994 ) (175,765 ) Balance at period-end $ 222,134 $ 212,495
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 $14,549 and $72,732 for the three months and $186,006 and $77,650 for the six months ended June 30, 2019 and 2018, respectively.
Product Development	Product Development Our research and development team is located in Hong Kong working with our designated factories, and is 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. Product development expenses were $94,534 and $123,766, respectively for the three months and $179,763 and $290,332, respectively for the six months ended June 30, 2019 and 2018.
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 $8,347 and $7,505 for the three months and $16,213 and $33,856 for the six months ended June 30, 2019 and 2018, respectively.
Accounts Payable and Accrued Liabilities	Accounts Payable and Accrued Liabilities The following table summarizes the components of accounts payable and accrued liabilities as of June 30, 2019 and December 31, 2018, respectively: June 30, December 31, 2019 2018 Accounts payable $ 734,186 $ 221,568 Accrued warranty reserve 222,134 212,495 Accrued compensation, benefits, commissions and marketing expenses 99,615 27,383 Total accrued liabilities 321,749 239,878 Total $ 1,055,935 $ 461,446
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 commencing from 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	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 condensed consolidated statements of operations. 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.
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, 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 To be Adopted in a Future Period In January 2017, the FASB issued ASU 2017-04, Simplifying the Test for Goodwill Impairment, 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)	6 Months Ended
	Jun. 30, 2019
Organization And Summary Of Significant Accounting Policies
Schedule of Components of Accounts Receivable, net	The following table summarizes the components of Accounts Receivable, net: June 30, December 31, 2019 2018 Trade Accounts Receivables at period end $ 2,943,661 $ 429,405 Reserve for estimated marketing allowances, cash discounts and other incentives (173,426 ) (364,894 ) Total Accounts Receivable, net $ 2,770,235 $ 64,511
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: June 30, December 31, 2019 2018 Balance at beginning of the period $ (364,894 ) $ (194,061 ) Accrued allowances - (191,468 ) Reversal of prior year accrued allowances - 1,749 Expenditures 191,468 18,886 Balance at period-end $ (173,426 ) $ (364,894 )
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: 3 months ended 3 months ended June 30, 2019 June 30, 2018 Basic weighted average shares outstanding 46,928,935 47,046,364 Dilutive options - - Diluted weighted average shares outstanding 46,928,935 47,046,364 6 months ended 6 months ended June 30, 2019 June 30, 2018 Basic weighted average shares outstanding 46,906,092 47,046,364 Dilutive options - - Diluted weighted average shares outstanding 46,906,092 47,046,364
Schedule of Net Revenue by Major Source	The following table disaggregates net revenue by major source: For the 3 Months Ended June 30, 2019 For the 3 Months Ended June 30, 2018 Capstone Brand License Brands Total Consolidated Capstone Brand License Brands Total Consolidated Lighting Products- U.S. $ 3,307,382 $ - $ 3,307,382 $ 1,693,480 $ 264,472 $ 1,957,952 Lighting Products-International 100,440 - 100,440 31,080 114,174 145,254 Total Revenue $ 3,407,822 $ - $ 3,407,822 $ 1,724,560 $ 378,646 $ 2,103,206 For the 6 Months Ended June 30, 2019 For the 6 Months Ended June 30, 2018 Capstone Brand License Brands Total Consolidated Capstone Brand License Brands Total Consolidated Lighting Products- U.S. $ 5,985,009 $ - $ 5,985,009 $ 1,841,781 $ 3,859,253 $ 5,701,034 Lighting Products-International 401,615 - 401,615 196,974 265,366 462,340 Total Revenue $ 6,386,624 $ - $ 6,386,624 $ 2,038,755 $ 4,124,619 $ 6,163,374
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 June 30, 2019 and December 31, 2018 balance sheets: June 30, December 31, 2019 2018 Balance at the beginning of the period $ 212,495 $ 328,279 Amount accrued 206,633 59,981 Expenditures (196,994 ) (175,765 ) Balance at period-end $ 222,134 $ 212,495
Schedule of Components of Accounts Payable and Accrued Liabilities	The following table summarizes the components of accounts payable and accrued liabilities as of June 30, 2019 and December 31, 2018, respectively: June 30, December 31, 2019 2018 Accounts payable $ 734,186 $ 221,568 Accrued warranty reserve 222,134 212,495 Accrued compensation, benefits, commissions and marketing expenses 99,615 27,383 Total accrued liabilities 321,749 239,878 Total $ 1,055,935 $ 461,446

Concentrations Of Credit Risk_2

Concentrations Of Credit Risk And Economic Dependence (Tables)	6 Months Ended
	Jun. 30, 2019
Concentrations Of Credit Risk And Economic Dependence
Schedule of Concentration of Credit Risk of Major Customers And Major Vendors	For the six months ended June 30, 2019 and 2018, approximately 6% and 8%, respectively, of the Company's net revenue resulted from international sales. Net Revenue % Gross Accounts Receivable For the Six Months ended June 30, As of As of 2019 2018 2019 2018 Customer A 95 % 45 % $ 2,741,944 $ 402,294 Customer B 3 % 52 % 201,096 — Total 98 % 97 % $ 2,943,040 $ 402,294 Major Vendors The Company had one vendor from which it purchased 98% and 92% of merchandise sold during the period ended June 30, 2019 and 2018, respectively. The loss of this vendor could adversely impact the business of the Company. Purchases % Accounts Payable For the Six Months ended June 30, As of As of December 31, 2019 2018 2019 2018 Vendor A 98 % 92 % $ 719,711 $ 63,594 Total 98 % 92 % $ 719,711 $ 63,594

Income Taxes (Tables)

Income Taxes (Tables)	6 Months Ended
	Jun. 30, 2019
Income Tax Disclosure [Abstract]
Schedule of Income Tax Provision (Benefit)	The income tax provision (benefit) for the three months ended June 30, 2019 and 2018 consists of: 2019 2018 Current: Federal $ - $ (53,000 ) State - (15,000 ) Deferred: Federal - 8,500 State - 500 Income Tax (Benefit) $ - $ (59,000 ) The income tax provision (benefit) for the six months ended June 30, 2019 and 2018 consists of: 2019 2018 Current: Federal $ - $ (74,000 ) State - (21,000 ) Deferred: Federal (11,340 ) 17,000 State (660 ) 1000 Income Tax (Benefit) $ (12,000 ) $ (77,000 )

Organization And Summary Of S_4

Organization And Summary Of Significant Accounting Policies (Components Of Accounts Receivable, Net) (Details) - USD ($)	Jun. 30, 2019	Dec. 31, 2018	Dec. 31, 2017
Organization And Summary Of Significant Accounting Policies Components Of Accounts Receivable Net
Trade Accounts Receivables at period end	$ 2,943,661	$ 429,405
Reserve for estimated marketing allowances, cash discounts and other incentives	173,426	364,894	$ 194,061
Total Accounts Receivable, net	$ 2,770,235	$ 64,511

Organization And Summary Of S_5

Organization And Summary Of Significant Accounting Policies (Schedule Of Changes In Reserve) (Details) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Organization And Summary Of Significant Accounting Policies Schedule Of Changes In Reserve
Balance at beginning of the period	$ 364,894	$ 194,061	$ 194,061
Accrued allowances			191,468
Reversal of prior year accrued allowances		$ 1,749	1,749
Expenditures	191,468		18,886
Balance at period-end	$ 173,426		$ 364,894

Organization And Summary Of S_6

Organization And Summary Of Significant Accounting Policies (Schedule Of Basic Weighted Average Shares) (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Organization And Summary Of Significant Accounting Policies Schedule Of Basic Weighted Average Shares
Basic weighted average shares outstanding	46,928,935	47,046,364	46,906,092	47,046,364
Dilutive options
Diluted weighted average shares outstanding	46,928,935	47,046,364	46,906,092	47,046,364

Organization And Summary Of S_7

Organization And Summary Of Significant Accounting Policies (Schedule Of Net Revenue By Major Source) (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Total Revenue	$ 3,407,822	$ 2,103,206	$ 6,386,624	$ 6,163,374
Capstone Brand [Member]
Total Revenue	3,407,822	1,724,560	6,386,624	2,038,755
License Brands [Member]
Total Revenue		378,646		4,124,619
Total Consolidated [Member]
Total Revenue	3,407,822	2,103,206	6,386,624	6,163,374
Lighting Products - U.S. [Member] | Capstone Brand [Member]
Total Revenue	3,307,382	1,693,480	5,985,009	1,841,781
Lighting Products - U.S. [Member] | License Brands [Member]
Total Revenue		264,472		3,859,253
Lighting Products - U.S. [Member] | Total Consolidated [Member]
Total Revenue	3,307,382	1,957,952	5,985,009	5,701,034
Lighting Products-International [Member] | Capstone Brand [Member]
Total Revenue	100,440	31,080	401,615	196,974
Lighting Products-International [Member] | License Brands [Member]
Total Revenue		114,174		265,366
Lighting Products-International [Member] | Total Consolidated [Member]
Total Revenue	$ 100,440	$ 145,254	$ 401,615	$ 462,340

Organization And Summary Of S_8

Organization And Summary Of Significant Accounting Policies (Schedule Of Product Warranty Liabilities) (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2019	Dec. 31, 2018
Organization And Summary Of Significant Accounting Policies Schedule Of Product Warranty Liabilities
Balance at the beginning of the period	$ 212,495	$ 328,279
Amount accrued	206,633	59,981
Expenditures	196,994	175,765
Balance at period-end	$ 222,134	$ 212,495

Organization And Summary Of S_9

Organization And Summary Of Significant Accounting Policies (Components Of Accounts Payable) (Details) - USD ($)	Jun. 30, 2019	Dec. 31, 2018	Dec. 31, 2017
Organization And Summary Of Significant Accounting Policies Components Of Accounts Payable
Accounts payable	$ 734,186	$ 221,568
Accrued warranty reserve	222,134	212,495	$ 328,279
Accrued compensation, benefits, commissions and marketing expenses	99,615	27,383
Total accrued liabilities	321,749	239,878
Total	$ 1,055,935	$ 461,446

Concentrations Of Credit Risk_3

Concentrations Of Credit Risk And Economic Dependence (Major Customers) (Details) - USD ($)	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Concentration Risk [Line Items]
Gross Accounts Receivable	$ 2,943,661		$ 429,405
Customer A [Member]
Concentration Risk [Line Items]
Gross Accounts Receivable	2,741,944		402,294
Customer B [Member]
Concentration Risk [Line Items]
Gross Accounts Receivable	201,096
Major Customers [Member]
Concentration Risk [Line Items]
Gross Accounts Receivable	$ 2,943,040		$ 402,294
Net Revenue [Member] | Customer A [Member]
Concentration Risk [Line Items]
Concentration risk percentage	95.00%	45.00%
Net Revenue [Member] | Customer B [Member]
Concentration Risk [Line Items]
Concentration risk percentage	3.00%	52.00%
Net Revenue [Member] | Major Customers [Member]
Concentration Risk [Line Items]
Concentration risk percentage	98.00%	97.00%

Concentrations Of Credit Risk_4

Concentrations Of Credit Risk And Economic Dependence (Major Vendors) (Details) - USD ($)	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Concentration Risk [Line Items]
Accounts Payable	$ 734,186		$ 221,568
Vendor A [Member]
Concentration Risk [Line Items]
Accounts Payable	719,711		63,594
Major Vendor [Member]
Concentration Risk [Line Items]
Accounts Payable	$ 719,711		$ 63,594
Purchases [Member] | Vendor A [Member]
Concentration Risk [Line Items]
Concentration risk percentage	98.00%	92.00%
Purchases [Member] | Major Vendor [Member]
Concentration Risk [Line Items]
Concentration risk percentage	98.00%	92.00%

Income Taxes (Details)

Income Taxes (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Current:
Federal		$ (53,000)		$ (74,000)
State		(15,000)		(21,000)
Deferred:
Federal		8,500	(11,340)	17,000
State		500	(660)	1,000
Income Tax (Benefit)		$ (59,000)	$ (12,000)	$ (77,000)

Organization And Summary Of _10

Organization And Summary Of Significant Accounting Policies (Narrative) (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Potentially dilutive common stock equivalents excluded from diluted earnings per share			813,334	783,335
Reversal of prior year accrued allowances				$ 1,749	$ 1,749
Sales and Marketing Expenses [Member]
Advertising and promotion expense	$ 14,549	$ 72,732	186,006	77,650
Shipping and handling costs	$ 8,347	$ 7,505	$ 16,213	$ 33,856
Options [Member]
Stock option expired			156,667

Concentrations Of Credit Risk_5

Concentrations Of Credit Risk And Economic Dependence (Narrative) (Details)	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Net Revenue [Member] | International Sales [Member]
Concentration Risk [Line Items]
Concentration risk percentage	6.00%	8.00%

Notes Payable (Narrative) (Deta

Notes Payable (Narrative) (Details) - Financing Agreement With Sterling National Bank [Member] - Line Of Credit [Member] - USD ($)	Jul. 18, 2019	Sep. 08, 2010	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018	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.
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 0.25% above Sterling National Bank's Base Rate which at time of closing was 7%.
Line of credit interest rate			7.50%		7.50%		7.25%
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			$ 9,734	$ 3,170	$ 20,228	$ 20,699
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
Subsequent Event [Member]
Line of Credit Facility [Line Items]
Line of credit funding description	On July 18, 2019, Sterling National Bank renewed the credit line up to $7,500,000 to June 30, 2020.
Line of credit current maximum borrowing capacity	$ 7,500,000

Commitments And Contingencies (

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	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Operating Leased Assets [Line Items]
Rent expenses							$ 21,510	$ 34,273	$ 42,774	$ 75,767
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.					The decreased rent in the period resulted from the $8,383 per month office move incentive that has been amortized over the life of the lease that ends 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.			A further six month extension to the lease agreement is being prepared by the landlord.
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, being July 1, 2018, 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. It is not reasonably certain that the Company will be able to exercise the option. 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 was $7,312 to January 31, 2019 and then base rent will be $7,514 until January 31, 2020 which includes an estimate for portion of the common area maintenance.
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				A further six month extension to the lease agreement is being prepared by the landlord.
Operating lease term					6 months

Commitments And Contingencies_2

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	Jun. 30, 2019
Other Commitments [Line Items]
Amount payable per month under the agreement	$ 13,750	$ 13,750		$ 13,750	$ 12,500	$ 10,500
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.	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

Commitments And Contingencies_3

Commitments And Contingencies (Employment Agreements) (Narrative) (Details) - USD ($)	Feb. 05, 2018	Feb. 06, 2016	Feb. 05, 2016	Jun. 30, 2019
Employment Agreement With Stewart Wallach [Member]
Other Commitments [Line Items]
Amount payable per annum under the agreement	$ 301,521
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.	This Employment Agreement replaced a prior Employment Agreement, dated February 6, 2016 and ended February 5, 2018.
Annual base salary received		$ 287,163
Employment Agreement With James McClinton [Member]
Other Commitments [Line Items]
Amount payable per annum under the agreement	$ 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.		This Employment Agreement replaced a prior Employment Agreement, dated February 5, 2016 and ended February 5, 2018.
Annual base salary received			$ 191,442
Employment Agreements [Member]
Other Commitments [Line Items]
Agreement description				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 paid out 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.

Commitments And Contingencies_4

Commitments And Contingencies (Directors Compensation) (Narrative) (Details) - Directors Compensation [Member]	May 31, 2019USD ($)
Jeffrey Guzy - Director [Member]
Other Commitments [Line Items]
Director compensation payable per calendar month	$ 750
Agreement description	On May 31, 2019 the Company approved that effective on June 1, 2019, each independent director, namely Jeffrey Guzy and Jeffrey Postal, will each receive $750 per calendar month, as a Form 1099 compensation, for their continued services as directors of the Company. This compensation will be additional to the stock option grants awarded for their participation on the Audit Committee and Compensation and Nominating Committee. On May 31, 2019, the Company also approved that the independent directors would be offered effective from June 1, 2019, the opportunity to participate as a non-employee in the Company’s Health Benefit Plan, subject to compliance with all plan participation requirements and on acceptance into the plan the director will be responsible to pay 100% of their plans participation cost.
Jeffrey Postal - Director [Member]
Other Commitments [Line Items]
Director compensation payable per calendar month	$ 750
Agreement description	On May 31, 2019 the Company approved that effective on June 1, 2019, each independent director, namely Jeffrey Guzy and Jeffrey Postal, will each receive $750 per calendar month, as a Form 1099 compensation, for their continued services as directors of the Company. This compensation will be additional to the stock option grants awarded for their participation on the Audit Committee and Compensation and Nominating Committee. On May 31, 2019, the Company also approved that the independent directors would be offered effective from June 1, 2019, the opportunity to participate as a non-employee in the Company’s Health Benefit Plan, subject to compliance with all plan participation requirements and on acceptance into the plan the director will be responsible to pay 100% of their plans participation cost.

Commitments And Contingencies(L

Commitments And Contingencies(Licensing Agreements) (Narrative) (Details) - USD ($)	Apr. 12, 2018	Jan. 09, 2017	Dec. 29, 2016	Feb. 04, 2015	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
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 Licensing 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 Licensing Agreement would automatically be further extended 2 years until February 3, 2024. This license amendment also added an additional product category.	Under a February 4, 2015 Licensing Agreement with a floorcare company, Company markets home lighting products under the licensed brand of the floorcare company, 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 Licensing Agreement does not have a guaranteed royalty stipulation.
Royalty expense					$ 0	$ 14,288	$ 0	$ 156,496
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 allowed the Company to market under the licensed brand, a specific product to a specific retailer in the warehouse club distribution channel. This agreement expired on December 31, 2018
Royalty expense					$ 0	$ 2,786	$ 0	$ 29,841

Commitments And Contingencies_5

Commitments And Contingencies (Public Relations Agreement) (Narrative) (Details) - Public Relations Services Agreement With Max Borges Agency (MBA) [Member] - USD ($)	Feb. 25, 2019	Sep. 27, 2018
Other Commitments [Line Items]
Agreement description	On February 25, 2019, the MBA agreement was temporarily paused and on April 17, 2019, both Company’s agreed to restart the engagement effective May 1, 2019 with the same statement of work as originally agreed.	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 MBA agreement was effective on October 1, 2018 with a minimum 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 (Options) (N

Stock Transactions (Options) (Narrative) (Details) - USD ($)	May 31, 2019	Aug. 29, 2018	May 02, 2017	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock based compensation expense						$ 22,050	$ 57,750
2005 Equity Plan [Member] | Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options amendment terms			2005 Equity Incentive Plan to extend the Plan’s expiration date from December 31, 2016 to December 31, 2021.
Stock options outstanding				813,334		813,334
Stock options vested						603,334
Weighted average exercise price of options				$ 0.435		$ 0.435
Stock based compensation expense				$ 11,025	$ 28,875	$ 22,050	$ 57,750
Unrecognized stock based compensation expense to be recognized in 2019				$ 4,240		$ 4,240
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	100,000
Options description	The Director options have a strike price of $.435 with an effective date of August 6, 2019	The Director options have a strike price of $.435 with an effective date of August 6, 2018
Strike price of options	$ 0.435	$ 0.435
Vesting date of options	Will vest on August 5, 2020	Will vest on August 5, 2019
Term of options	5 years	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	100,000
Options description	The Director options have a strike price of $.435 with an effective date of August 6, 2019	The Director options have an exercise price of $.435 with an effective date of August 6, 2018
Strike price of options	$ 0.435	$ 0.435
Vesting date of options	Will vest on August 5, 2020	Will vest on August 5, 2019
Term of options	5 years	5 years
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
Options description	The Company Secretary options have an exercise price of $.435 with an effective date of August 6, 2019	The Company Secretary options have an exercise price of $.435 with an effective date of August 6, 2018
Strike price of options	$ 0.435	$ 0.435
Vesting date of options	Will vest on August 5, 2020	Will vest on August 5, 2019
Term of options	10 years	10 years

Stock Transactions (Adoption Of

Stock Transactions (Adoption Of Stock Repurchase Plan) (Narrative) (Details) - USD ($)	May 31, 2019	Dec. 19, 2018	Aug. 29, 2018	Dec. 15, 2017	May 01, 2017	Feb. 13, 2017	Aug. 23, 2016	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2019	Jun. 30, 2019
Repurchase of shares, value								$ 27,263	$ 8,615
Common Stock [Member]
Repurchase of shares, shares								(168,530)	(45,470)
Repurchase of shares, value								$ (17)	$ 3
Stock Repurchase Plan [Member] | Common Stock [Member]
Value of shares authorized to be repurchased	$ 1,000,000	$ 750,000	$ 1,000,000	$ 750,000			$ 750,000
Repurchase of shares, shares					666,667	1,000,000
Exercise price of shares repurchased					$ 0.15	$ 0.15
Purchase Plan - Wilson Davis & Co Inc [Member] | Common Stock [Member]
Repurchase of shares, shares									45,470	168,530	214,000
Repurchase of shares, value									$ 8,615	$ 27,263	$ 35,878

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Income Taxes Narrative
Operating loss carryforward limitations on use					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.
Net deferred tax (liability)benefit	$ 0		$ 0		$ 12,000
Effective income tax rate	0.00%	14.00%	3.00%	12.00%