Nano Magic (NMGX) 10-K 10 Apr 15 2014 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2014	Jun. 30, 2014	Apr. 06, 2015
Entity Registrant Name	PEN INC.
Entity Central Index Key	891417
Document Type	10-K
Document Period End Date	31-Dec-14
Amendment Flag	FALSE
Current Fiscal Year End Date	-19
Entity a Well-known Seasoned Issuer	No
Entity a Voluntary Filer	No
Entity's Reporting Status Current	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float		$12,000,000
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2014
Class A Common Stock [Member]
Entity Common Stock, Shares Outstanding			243,842,916
Class B Common Stock [Member]
Entity Common Stock, Shares Outstanding			251,017,063
Class Z Commmon Stock [Member]
Entity Common Stock, Shares Outstanding			42,273,470

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2014	Dec. 31, 2013
CURRENT ASSETS:
Cash	$464,735	$100,367
Accounts receivable, net	1,032,995	1,524,303
Accounts receivable - related party	38,246	17,224
Inventory	1,557,100	1,484,456
Prepaid expenses and other current assets	200,079	107,718
Total Current Assets	3,293,155	3,234,068
OTHER ASSETS:
Property, plant and equipment, net	850,847	672,704
Intangible assets, net	239,338
Other assets	41,841	73,504
Total Other Assets	1,132,026	746,208
TOTAL ASSETS	4,425,181	3,980,276
CURRENT LIABILITIES:
Bank revolving line of credit	773,344	199,919
Current portion of bank term loan		60,000
Convertible notes payable, net	13,333
Accounts payable	1,426,465	721,860
Accrued expenses	964,587	344,271
Deferred revenue	28,790
Total Current Liabilities	3,206,519	1,326,050
LONG-TERM LIABILITIES:
Bank term loan, net of current portion		515,000
Other long-term liabilities		127,914
Total Long-term Liabilities		642,914
Total Liabilities	3,206,519	1,968,964
STOCKHOLDERS' EQUITY:
Preferred stock, $.0001 par value, 20,000,000 shares authorized; No shares issued and outstanding
Additional paid-in capital	4,640,278	3,083,413
Accumulated deficit	-3,474,919	-1,104,665
Total Stockholders' Equity	1,218,662	2,011,312
Total Liabilities and Stockholders' Equity	4,425,181	3,980,276
Class A Common Stock [Member]
STOCKHOLDERS' EQUITY:
Common stock value	23,474	2,767
Class B Common Stock [Member]
STOCKHOLDERS' EQUITY:
Common stock value	25,102	25,070
Class Z Commmon Stock [Member]
STOCKHOLDERS' EQUITY:
Common stock value	$4,727	$4,727

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Preferred stock, par value	$0.00	$0.00
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value	$0.00
Common stock, shares authorized	1,800,000,000
Class A Common Stock [Member]
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	1,300,000,000	1,300,000,000
Common stock, shares issued	234,744,655	27,670,187
Common stock, shares outstanding	234,744,655	27,670,187
Class B Common Stock [Member]
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	400,000,000	400,000,000
Common stock, shares issued	251,017,063	250,698,105
Common stock, shares outstanding	251,017,063	250,698,105
Class Z Commmon Stock [Member]
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	47,273,470	47,273,470
Common stock, shares outstanding	47,273,470	47,273,470

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
REVENUES:
Products (including related party sales of $198,858 and $209,170 for the year ended December 31, 2014 and 2013, respectively)	$9,177,568	$9,075,348
Research and development services	772,909
Total Revenues	9,950,477	9,075,348
COST OF REVENUES:
Products	5,014,296	5,644,017
Research and development services	635,820
Total Cost of Revenues	5,650,116	5,644,017
GROSS PROFIT	4,300,361	3,431,331
OPERATING EXPENSES:
Selling and marketing expenses	235,234	284,236
Salaries, wages and contract labor	2,003,996	1,247,484
Research and development	607,049	878,364
Professional fees	814,518	453,319
General and administrative expenses	996,238	747,856
Impairment loss	1,933,144
Total Operating Expenses	6,590,179	3,611,259
LOSS FROM OPERATIONS	-2,289,818	-179,928
OTHER INCOME (EXPENSES):
Interest income		40
Interest expenses	-28,967	-80,326
Other income, net	86,132	41,894
Total Other Income/(Expense)	57,165	-38,392
Loss before income taxes	-2,232,653	-218,320
Income tax benefit (expense)	-84,183
NET LOSS	-2,316,836	-218,320
Net (income) loss attributable to former non-controlling interest	-53,418	31,694
NET LOSS ATTRIBUTABLE TO PEN, INC.	($2,370,254)	($186,626)
NET LOSS PER COMMON SHARE:
Basic	($0.01)	$0
Diluted	($0.01)	$0
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING:
Basic	396,641,386	325,641,762
Diluted	396,641,386	325,641,762

Consolidated_Statements_of_Ope1

Consolidated Statements of Operations (Parenthetical) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Income Statement [Abstract]
Sales Revenue from related parties	$198,858	$209,170

Consolidated_Statements_of_Cha

Consolidated Statements of Changes in Stockholders' Equity (USD $)	Class A Common Stock [Member]	Class B Common Stock [Member]	Class Z Commmon Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Total
Balance at Dec. 31, 2012	$27,837		$4,727	$3,115,107	($918,039)	$2,229,632
Balance, shares at Dec. 31, 2012	278,368,292		47,273,470
Conversion of shares	-25,070	25,070
Conversion of shares, shares	-250,698,105	250,698,105
Net loss				-31,694	-186,626	-218,320
Balance at Dec. 31, 2013	2,767	25,070	4,727	3,083,413	-1,104,665	2,011,312
Balance, shares at Dec. 31, 2013	27,670,187	250,698,105	47,273,470
Shares deemed issued in reverse merger	20,336			1,214,946		1,235,282
Shares deemed issued in reverse merger, shares	203,363,059
Common stock issued for services	139	8		96,173		96,320
Common stock issued for services, shares	1,392,305	76,922
Common stock issued from conversion of convertible debt and interest	232	24		137,248		137,504
Common stock issued from conversion of convertible debt and interest, shares	2,319,104	242,036
Accretion of Class A shares issuable based on market conditions				55,080		55,080
Net loss				53,418	-2,370,254	-2,316,836
Balance at Dec. 31, 2014		$25,102	$4,727	$4,640,278	($3,474,919)	$1,218,662
Balance, shares at Dec. 31, 2014		251,017,063	47,273,470

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	($2,316,836)	($218,320)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Change in inventory obsolescence reserve	-57,855	166,605
Bad debt expense		4,446
Impairment loss	1,933,144
Depreciation and amortization expense	324,433	200,174
Amortization of deferred lease incentives	-12,830	-12,830
Change in value of stock appreciation righta	-12,853	-6,678
Change in value of equity credits	99	-12,477
Stock-based compensation	151,400
Change in operating assets and liabilities:
Accounts receivable	770,306	-475,420
Accounts receivable related party	-21,022	71,154
Inventory	-14,789	-376,083
Prepaid expenses and other assets	-8,697	-36,504
Accounts payable	-77,325	430,929
Accrued expenses	8,149	50,925
Income taxes payable
Deferred revenue	-117,677
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	547,647	-214,079
CASH FLOWS FROM INVESTING ACTIVITIES
Cash acquired in acquisition	48,121
Purchases of property and equipment	-229,825	-66,109
NET CASH USED IN INVESTING ACTIVITIES	-181,704	-66,109
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from equity credits employee receivable		3,381
Equity credits repurchased		-3,242
Proceeds from bank line of credit	7,153,129	725,000
Repayment of bank lines of credit	-6,579,704	-525,081
Proceeds from bank loan		600,000
Repayment of bank loans	-575,000	-25,000
Repayment of notes payable related to member redemptions		-1,935,084
NET CASH USED IN FINANCING ACTIVITIES	-1,575	-1,160,026
NET INCREASE (DECREASE) IN CASH	364,368	-1,440,214
CASH, beginning of year	100,367	1,540,581
CASH, end of year	464,735	100,367
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Interest	28,967	80,326
Income taxes	84,183
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES:
Value of equity credits forfeited at original purchase price, in exchange for cancellation of receivables	18,313
Common stock issued for convertible notes and accrued interest	137,504
Liabilities assumed in share exchange	1,589,070
Less: assets acquired in share exchange	496,693
Net liabilities assumed	1,092,377
Fair value of shares exchanged	1,235,282
Increase in intangible assets	$2,327,659

Organization_and_Basis_of_Pres

Organization and Basis of Presentation	12 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
Organization and Basis of Presentation	NOTE 1 – ORGANIZATION AND BASIS OF PRESENTATION
	Organization
	PEN Inc. (“we”, “us”, “our”, “PEN” or the “Company”), a Delaware company, develops and sells a portfolio of nano-layer coatings, nano-based cleaners, and nano-composite products based on its proprietary technology and performs nanotechnology research and development focused on generating revenues through performing research services.
	Through our wholly-owned subsidiary, Nanofilm, Ltd., we develop, manufacture and sell products based on technology which permits the fabrication of oriented, ultra-thin films of organic or polymeric crystals, and also produces a line of personal lens cleaners and accessories. These products are marketed internationally primarily to customers in the eyeglass industry.
	Through our wholly-owned subsidiary, Applied Nanotech, Inc., we primarily conduct research and development services for governmental and private customers.
	On August 27, 2014 (the “Effective Date”), Applied Nanotech Holdings, Inc., a Texas corporation (“Applied Nanotech”), together with its wholly-owned direct subsidiaries, PEN and NanoMerger Sub Inc., a Delaware corporation (“Merger Sub”), completed a combination (the “Combination”) with NanoHolding Inc. (“Nano”). The Combination included three parts: (i) a redomestication of Applied Nanotech from Texas to Delaware by way of Applied Nanotech’s merger into PEN, (ii) a subsequent merger of Nano into Merger Sub, with Merger Sub (n/k/a Nanofilm Holdings Inc.) the surviving entity, and (iii) a subsequent exchange of 100% of Carl Zeiss, Inc.’s interest in Nanofilm Ltd., Nano’s wholly-owned subsidiary (“Nanofilm”), for stock in PEN. Nanofilm is a company formed under the laws of the Ohio on June 14, 1995 as a limited liability company.
	Immediately prior to the effective date, outstanding convertible notes of Applied Nanotech were converted into common stock, for which an aggregate of 32,379,288 shares of PEN Class A common stock were issued, and 11,164,620 shares of PEN Class A common stock were issued to directors of the Company in payment of accrued fees. PEN also issued 1,500,000 shares of Class A common stock in satisfaction of a note held by the former CFO of the Company. Accordingly, immediately prior the Effective Date, the Company had 203,363,059 PEN Class A shares outstanding.
	On the Effective Date, the merger was accounted for as a reverse merger and recapitalization of Nano (See Note 3). On the Effective Date, the pre-merger shares of Nano were exchanged for an aggregate of 27,670,187 shares of Class A common stock of PEN and 250,698,105 shares of Class B common stock of PEN. Additionally, the Class Z member interests of Nanofilm (the non-controlling interests) were exchanged for 47,273,470 Class Z shares of PEN. The effect of these exchanges is reflected retroactively in the accompanying consolidated financial statements for all periods presented.
	On December 17, 2014, the Company formed a new wholly-owned subsidiary, PEN Technology LLC, a Florida limited liability company and on December 19, 2014, Nanofilm Holdings Inc. was merged into PEN.
	Basis of Presentation and Principles of Consolidation
	The Company’s consolidated financial statements include the financial statements of its wholly-owned subsidiaries, Applied Nanotech, Inc., EZ Diagnostix, Inc. (inactive), PEN Technology LLC, and Nanofilm, Ltd. On December 19, 2014, EZ Diagnostix was merged into Applied Nanotech, Inc. All significant intercompany accounts and transactions have been eliminated in consolidation.
	The Company's historical results of operations include an allocation of the net income (loss) of Nanofilm, Ltd. to the 14.5% non-controlling interest of Nanofilm, Ltd. up to the effective date of the merger when the holder of that non-controlling interest exchanged its membership interest for shares of PEN Inc. resulting in Nanofilm, Ltd. becoming a wholly-owned subsidiary of the Company.
	As a result of the exchange, the non-controlling interest is reflected retroactively for all periods presented in additional paid-in capital of the Company including $53,418 and $(31,694) for the year ended December 31, 2014 and 2013, respectively.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Use of estimates
	The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates for the years ended December 31, 2014 and 2013 include estimates for allowance for doubtful accounts on accounts receivable, the estimates for obsolete inventory, the useful life of property and equipment, assumptions used in assessing impairment of long-term assets, the fair value of assets acquired and liabilities assumed in the merger, estimates of current and deferred income taxes and deferred tax valuation allowances, the fair value of non-cash equity transactions, and the fair value of equity incentives.
	Fair value of financial instruments and fair value measurements
	The Company adopted the guidance of Accounting Standards Codification (“ASC”) 820 for fair value measurements which clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value as follows:
	Level 1-Inputs are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date.
	Level 2-Inputs are quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data.
	Level 3-Inputs are unobservable inputs which reflect the reporting entity’s own assumptions on what assumptions the market participants would use in pricing the asset or liability based on the best available information.
	The carrying amounts reported in the consolidated balance sheets for cash and cash equivalents, accounts receivable, loans and lines of credit, accounts payable, accrued expenses, and other payables approximate their fair market value based on the short-term maturity of these instruments.
	The Company analyzes all financial and non-financial instruments with features of both liabilities and equity under the FASB’s accounting standard for such instruments. Under this standard, financial and non-financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The Company accounts for three instruments at fair value using level 3 valuation.
	Description		Level 1			Level 2			Level 3
	December 31, 2014:
	Intangible assets			-			-		$	239,338
	Stock Appreciation Rights Plan A			-			-		$	46,146
	Equity Credits Issued			-			-		$	25,178
	31-Dec-13
	Stock Appreciation Rights Plan A			-			-		$	58,999
	Equity Credits Issued			-			-		$	25,079
	Fair value of financial instruments and fair value measurements (continued)
	A rollforward of the level 3 valuation of these two financial instruments is as follows:
			Intangible			Stock Appreciation			Equity Credits
			Assets			Rights Plan A			Issued
	Balance at December 31, 2012		$	-			65,677		$	59,111
	Equity credits forfeited			-			-			(18,313	)
	Equity credits repurchased			-			-			(3,242	)
	Change in fair value included in net loss			-			(6,678	)		(12,477	)
	Balance at December 31, 2013			-			58,999			25,079
	Intangible assets acquired			2,327,659			-			-
	Amortization of intangible assets			(155,177	)		-			-
	Change in fair value included in net loss			(1,933,144	)		(12,853	)		99
	Balance at December 31, 2014		$	239,338			46,146		$	25,178
	ASC 825-10 “Financial Instruments”, allows entities to voluntarily choose to measure certain financial assets and liabilities at fair value (fair value option). The fair value option may be elected on an instrument-by-instrument basis and is irrevocable, unless a new election date occurs. If the fair value option is elected for an instrument, unrealized gains and losses for that instrument should be reported in earnings at each subsequent reporting date. The Company did not elect to apply the fair value option to any outstanding instruments.
	Cash and cash equivalents
	For purposes of the consolidated statements of cash flows, the Company considers all highly liquid instruments with a maturity of three months or less at the purchase date and money market accounts to be cash equivalents.
	Accounts receivable
	The Company recognizes an allowance for losses on accounts receivable in an amount equal to the estimated probable losses net of recoveries. The allowance is based on an analysis of historical bad debt experience, current receivables aging, and expected future write-offs, as well as an assessment of specific identifiable customer accounts considered at risk or uncollectible. The expense associated with the allowance for doubtful accounts is recognized as general and administrative expense.
	Inventory
	Inventory is stated at the lower of cost or market. Cost is determined using the first-in, first-out (FIFO) method.
	Property and equipment
	Property and equipment are stated at cost and are depreciated using the straight-line method over their estimated useful lives, which range from three to ten years. Leasehold improvements are depreciated over the shorter of the useful life or lease term including scheduled renewal terms. Maintenance and repairs are charged to expense as incurred. When assets are retired or disposed of, the cost and accumulated depreciation are removed from the accounts, and any resulting gains or losses are included in income in the year of disposition. The Company examines the possibility of decreases in the value of these assets when events or changes in circumstances reflect the fact that their recorded value may not be recoverable.
	Intangible assets
	Intangible assets, consisting of patents, patent pending technologies and other technologies being amortized on a straight-line method over the estimated useful life of 5 years.
	Impairment of long-lived assets
	In accordance with ASC Topic 360, the Company reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable, or at least annually. The Company recognizes an impairment loss when the sum of expected undiscounted future cash flows is less than the carrying amount of the asset. The amount of impairment is measured as the difference between the asset’s estimated fair value and its book value.
	Revenue recognition
	Pursuant to the guidance of ASC Topic 605, the Company recognizes sales when persuasive evidence of an arrangement exists, delivery has occurred or services have been provided, the purchase price is fixed or determinable and collectability is reasonably assured.
	Types of revenue:
		●	Net product sales by our subsidiary Nanofilm,
		●	Reimbursements under agreements to perform research and development for government agencies and others by our subsidiary, Applied Nanotech. We do not perform research contracts that are contingent upon successful results. Larger projects are sometimes broken down in phases to allow the customer to determine at the end of each phase if they wish to move to the next phase. The agreements with federal government agencies generally provide that, upon completion of a technology development program, the funding agency is granted a royalty-free license to use any technology developed during the course of the program for its own purposes, but not any preexisting technology that we use in connection with the program. We retain all other rights to use, develop, and commercialize the technology. Agreements with nongovernmental entities generally allow the entity the first opportunity to license the technology from us upon completion of the project.
		●	Product sales and other miscellaneous revenues from our subsidiary, Applied Nanotech such as the sale of conductive inks and thermal management materials.
	Revenue Recognition Criteria
		●	Net product sales by our subsidiary Nanofilm, are recognized when the product is shipped to the customer and title is transferred.
		●	Revenue from research and development government contracts is recognized when it is earned pursuant to the terms of the contract. These projects are usually billed monthly based on costs, hours, or some other measure of activity during the month and revenue is recognized as services are provided. If there is substantive acceptance terms then revenue will not be recognized until acceptance occurs. The recognition of revenue may not correspond with the billings allowable under the contract. To the extent that billings exceed revenue earned, a portion of the revenue is deferred until such time as it is earned.
		●	Revenue from research and development non-governmental contracts is recognized when it is earned pursuant to the terms of the contract. Each contract is unique and tailored to the needs of the customer and goals of the project. Some contracts may call for a monthly payment for a fixed period of time. Other contracts may be for a fixed dollar amount with an unspecified time period, although there is frequently a targeted completion date. These contracts generally involve some sort of up-front payment. Some contracts may call for the delivery of samples, or may call for the transfer of equipment or other items developed during the project to the customer. These projects are usually billed monthly based on costs, hours, or some other measure of activity during the month and revenue is recognized as services are provided. If there is substantive acceptance terms then revenue will not be recognized until acceptance occurs.
		●	Revenue from other product sales is recognized at the time the product shipped. The Company’s subsidiary Applied Nanotech's primary business is research and development and the licensing of its technology, not the sale of products. Product sales are generally insignificant in number, and are generally limited to the sale of conductive inks, thermal management materials, samples, proofs of concepts, prototypes, or other items resulting from its research.
		●	Other miscellaneous revenue is recognized as deemed appropriate given the facts of the situation and is generally not material.
	Sales incentives and consideration paid to customers
	The Company accounts for certain promotional costs such as sales incentives and cooperative advertising as a reduction of sales. For the years ended December 31, 2014 and 2013, the Company recorded approximately $123,868 and $140,833, respectively, as a reduction of sales related to these costs.
	Cost of sales
	Cost of sales includes inventory costs, materials and supplies costs, internal labor and related benefits, subcontractor costs, depreciation, overhead and shipping and handling costs incurred.
	Shipping and handling costs
	Shipping and handling costs incurred relating to the purchase of inventory are included in inventory which is charged to cost of sales as product are sold. Shipping and handling costs charged to customers are included in sales. For the years ended December 31, 2014 and 2013, shipping and handling costs incurred for product shipped to customers are included in cost of sales and amounted to $195,444 and $239,755, respectively.
	Research and development
	Research and development costs incurred in the development of the Company’s products and under other Company sponsored research and development projects are expensed as incurred. Costs such as direct labor, direct costs, and other allocated costs incurred to perform research and development service pursuant to government and private research projects are in included in cost of sales. For the years ended December 31, 2014 and 2013, research and development costs incurred in the development of the Company’s products were $607,049 and $878,364, respectively, and are included in operating expenses on the accompanying consolidated statements of operations.
Advertising costs
The Company participates in various advertising programs. All costs related to advertising of the Company’s products are expensed in the period incurred. For the years ended December 31, 2014 and 2013, advertising costs charged to operations were $93,257 and $134,144, respectively and are included in sales and marketing on the consolidated accompanying statements of operations. These advertising expenses do not in include cooperative advertising and sales incentives which have been deducted from sales.
Federal and state income taxes
The Company accounts for income tax using the liability method prescribed by ASC 740, “Income Taxes”. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the year in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date.
Prior to the February 24, 2014, the Company’s subsidiary, Nanofilm, operated as a limited liability company and passed all income and loss to each member based on their proportionate interest in Nanofilm. After February 24, 2014, the date on which Nanofilm reorganized by creating a corporation parent, NanoHolding Inc., approximately 85.5% of the net income (loss) of Nanofilm, was passed through to the majority member, NanoHolding Inc. After the effective date of the merger, 100% of the net income (loss) of Nanofilm is passed through to the Company.
The Company follows the accounting guidance for uncertainty in income taxes using the provisions of Accounting Standards Codification (ASC) 740 Income Taxes. Using that guidance, tax positions initially need to be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. As of December 31, 2014 and 2013, the Company had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. Tax years that remain subject to examination are the years ending on and after December 31, 2010. The Company recognizes interest and penalties related to uncertain income tax positions in other expense. However, no such interest and penalties were recorded as of December 31, 2014.
Stock-based compensation
Stock-based compensation is accounted for based on the requirements of the Share-Based Payment Topic of ASC 718 which requires recognition in the financial statements of the cost of employee and director services received in exchange for an award of equity instruments over the period the employee or director is required to perform the services in exchange for the award (presumptively, the vesting period). The ASC also requires measurement of the cost of employee and director services received in exchange for an award based on the grant-date fair value of the award.
Pursuant to ASC Topic 505-50, for share-based payments to consultants and other third-parties, compensation expense is determined at the “measurement date.” The expense is recognized over the service period of the award. Until the measurement date is reached, the total amount of compensation expense remains uncertain. The Company initially records compensation expense based on the fair value of the award at the reporting date.
Income (loss) per share of common stock
ASC 260 “Earnings Per Share”, requires dual presentation of basic and diluted earnings per share (“EPS”) with a reconciliation of the numerator and denominator of the basic EPS computation to the numerator and denominator of the diluted EPS computation. Basic EPS excludes dilution. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the entity. Basic net income (loss) per common share is computed by dividing net income (loss) available to common shareholders by the weighted average number of shares of common shares outstanding during the period. Diluted net income per common share is computed by dividing net income by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during each period. As of December 31, 2014, 6,800,000 contingently common shares issuable based on certain market conditions (see Note 11) are not included in the potential dilutive shares in calculating the diluted EPS. Additionally, potentially dilutive common shares consist of common stock options (using the treasury stock method). These common stock equivalents may be dilutive in the future. Potentially dilutive common shares were excluded from the computation of diluted shares outstanding as they would have an anti-dilutive impact on the Company’s net losses and consisted of the following:
		31-Dec-14			31-Dec-13
Total stock options			4,357,528			-
Additionally, there are an unknown quantity of common stock equivalents that result from a potential conversion of equity credits and stock appreciation rights. (See Notes 13, 15 and 16).
Net loss per share for each class of common stock is as follows:
Net loss per common shares outstanding:		Year ended			Year ended
		31-Dec-14			31-Dec-13
Class A common stock		$	(0.02	)	$	0
Class B common stock		$	(0.01	)	$	0
Class Z common stock		$	(0.05	)	$	0
Weighted average shares outstanding:
Class A common stock			98,615,228			102,536,196
Class B common stock			250,752,688			175,832,096
Class Z common stock			47,273,470			47,273,470
Total weighted average shares outstanding			396,641,386			325,641,762
Reclassification
Certain reclassifications have been made in prior year’s consolidated financial statements to conform to the current year’s financial presentation. The reclassifications are primarily within operating expenses to reflect research and development as a separate line item.
Segment reporting
The Company uses “the management approach” in determining reportable operating segments. The management approach considers the internal organization and reporting used by the Company’s chief operating decision maker for making operating decisions and assessing performance as the source for determining the Company’s reportable segments. The Company’s chief operating decision maker is the Chairman and chief executive officer (“CEO”) of the Company, who reviews operating results to make decisions about allocating resources and assessing performance for the entire Company. The Company classified the reportable operating segments into (i) the development, manufacture and sale of personal lens cleaners and accessories and ultra-thin films of organic or polymeric crystals (the “Product Segment”) and (ii) the performance of nanotechnology research and development services for government and private entities and any related sales of related products.

Acquisition

Acquisition	12 Months Ended
	Dec. 31, 2014
Business Combinations [Abstract]
Acquisition	NOTE 3 – ACQUISITION
	Effective August 27, 2014, pursuant to the reverse merger and recapitalization as discussed in Note 1, the Company and Nano merged. Both Nano and Applied Nanotech were interested in the Combination because of the opportunity to commercialize new products enabled by nanotechnology. The fact that Applied Nanotech was public will facilitate access to growth capital. The strong intellectual property portfolio of Applied Nanotech, combined with the experience of the Nano team, is to be the platform for the Company to expand its product offerings and commercialize the acquired technologies.
	On the Effective Date, the merger was accounted for as a reverse merger and recapitalization of Nano using the acquisition method in accordance with ASC 805-10 and related subsections since the shareholders of Nano and its subsidiary, the legal acquiree, owned 61.6% of the aggregate outstanding common shares of PEN immediately following the completion of the merger, had its current officers assume all corporate and day-to-day management of PEN including chief executive officer and chief financial officer, and board members of Nano control a majority of the board after the Combination. Accordingly, Nano was deemed to be the accounting acquirer in the transaction and, consequently, the transaction is treated as a reverse merger with Nano as the acquiring company.
	Accordingly, the assets and liabilities and the historical operations that are reflected in the PEN consolidated financial statements after the Effective Date are those of Nano and Subsidiary and are recorded at the historical cost basis of Nano. Applied Nanotech’s assets and liabilities were recorded at their fair values as of the effective date and the results of operations of Applied Nanotech are consolidated with results of operations of Nano starting on the Effective Date.
	To determine the fair value of the consideration given to acquire Applied Nanotech, the accounting acquiree, the Company analyzed the fair value of Nano, the accounting acquirer. Accordingly, the acquisition-date fair value of the consideration transferred by Nano for its interest in Applied Nanotech was based on the number of equity interests that Nano issued to give the owners of Applied Nanotech the same percentage equity interest in the combined entity that resulted from the reverse merger. The Company used the fair value of Nano since it was determined to be a better indicator of the fair value of the consideration given to acquire Applied Nanotech.
	In connection with the acquisition, the fair value of equity consideration given to acquire Applied Nanotech was $1,235,282 and is reflected as 203,363,059 Class A common shares deemed issued to the pre-merger shareholders of Applied Nanotech and replacement options to purchase 5,525,825 Class A common shares of PEN. The purchase price exceeded the fair value of net liabilities acquired by $2,327,659. The Company allocated the $2,327,659 excess to intangible assets consisting and patents, patents pending and other technologies, which will be amortized over a 60-month period. The results of operations of Applied Nanotech are included in the consolidated results of operations of the Company from the Effective Date of August 27, 2014 to December 31, 2014. For the period from the Effective Date to December 31, 2014, revenues and net income included in the consolidated statement of operations from Applied Nano amounted to $772,909 and $48,529, respectively.
	In connection with the Combination, for the year ended December 31, 2014, the Company incurred acquisition related costs of $235,000 which, pursuant to ASC 805, are expensed and included in professional fees on the accompanying consolidated statement of operations.
	In connection with the merger, the Company entered into an at will employment agreement with the former CEO of Applied Nanotech, The Company determined that the consideration under this employment agreement did not qualify as additional purchase consideration.
	The fair value of the assets acquired and liabilities assumed from Applied Nanotech are as follows:
		At August 27, 2014
	Assets acquired:
	Cash	$	48,121
	Accounts receivable		278,997
	Prepaid expenses		34,383
	Property and equipment		117,574
	Intangible assets		2,327,659
	Other		17,618
	Total assets		2,824,352
	Liabilities assumed:
	Accounts payable		781,930
	Convertible notes payable, net		146,667
	Accrued expenses and other current liabilities		565,245
	Deferred revenue		95,228
	Total liabilities		1,589,070
	Purchase price	$	1,235,282
	The following unaudited pro forma consolidated results of operations have been prepared as if the acquisition of Applied Nanotech had occurred as of the beginning of the following periods:
		Year Ended			Year Ended
		31-Dec-14			31-Dec-13
	Net Revenues	$	11,879,532		$	12,993,710
	Net Loss	$	(2,685,794	)	$	(3,359,208	)
	Net Loss per Share	$	(0.01	)	$	(0.01	)
	Pro forma data does not purport to be indicative of the results that would have been obtained had these events actually occurred at the beginning of the periods presented and is not intended to be a projection of future results.

Accounts_Receivable

Accounts Receivable	12 Months Ended
	Dec. 31, 2014
Receivables [Abstract]
Accounts Receivable	NOTE 4 – ACCOUNTS RECEIVABLE
	At December 31, 2014 and 2013, accounts receivable consisted of the following:
		31-Dec-14			31-Dec-13
	Accounts receivable	$	1,040,826		$	1,550,875
	Less: Allowance for doubtful accounts		(7,831	)		(16,017	)
	Less: Allowance for sales discount		-			(10,555	)
	Accounts receivable, net	$	1,032,995		$	1,524,303

Inventory

Inventory	12 Months Ended
	Dec. 31, 2014
Inventory Disclosure [Abstract]
Inventory	NOTE 5 – INVENTORY
	At December 31, 2014 and 2013, inventory consisted of the following:
		31-Dec-14			31-Dec-13
	Raw materials	$	953,566		$	1,055,667
	Finished goods		813,353			696,461
			1,766,919			1,752,128
	Less: reserve for obsolete inventory		(209,819	)		(267,672	)
	Inventory, net	$	1,557,100		$	1,484,456

Property_and_Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
Property and Equipment	NOTE 6 - PROPERTY AND EQUIPMENT
	At December 31, 2014 and 2013, property and equipment consisted of the following:
		Useful Life	2014			2013
	Machinery and equipment	5 - 10 Years	$	3,510,398		$	3,387,141
	Furniture and office equipment	3-7 Years		994,684			918,368
	Leasehold improvements	7 - 15 Years		287,162			287,162
	Construction in progress	-		201,027			53,200
				4,993,271			4,645,871
	Less: accumulated depreciation			(4,142,424	)		(3,973,167	)
	Property and equipment, net		$	850,847		$	672,704
	For the years ended December 31, 2014 and 2013, depreciation and amortization expense amounted to $169,256 and $200,174, respectively, of which $119,566 and $84,603, respectively, is included in cost of sales and the remainder is included in operating expenses.

Intangible_Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	NOTE 7 – INTANGIBLE ASSETS
	In connection with the acquisition (See Note 3), the fair value of equity consideration given to acquire Applied Nanotech exceeded the fair value of net liabilities acquired by $2,327,659. The Company allocated the $2,327,659 excess to intangible assets consisting and patents, patents pending and other technologies, which was to be amortized over a 60-month period.
	In December 2014, the Company assessed its long-lived assets for any impairment and concluded that there were indicators of impairment as of December 31, 2014 and we calculated that the estimated undiscounted cash flows were less than the carrying amount of the intangible asset. Based on the Company’s analysis, the Company recognized an impairment loss of $1,933,144 for the year ended December 31, 2014 which reduced the value of intangible assets acquired to $239,338. The Company did not record any impairment charge for the year ended December 31, 2013.
	For the years ended December 31, 2014 and 2013, amortization expense related to these intangibles amounted to $155,177 and $0, respectively.
	At December 31, 2014 and 2013, intangible assets consisted of the following:
		Useful Life		2014		2013
	Patents, patents pending and other technologies	4.7 Years		$	239,338	$	-
	Less: accumulated amortization				-		-
	Intangible assets, net			$	239,338	$	-
	For the years ended December 31, 2014 and 2013, amortization expense amounted to $155,177 and $0, respectively.
	Amortization of intangible assets attributable to future periods is as follows:
	Years ending December 31:
	2015	$	51,287
	2016		51,287
	2017		51,287
	2018		51,287
	2019		34,190
		$	239,338

Bank_Loans_and_Lines_of_Revolv

Bank Loans and Lines of Revolving Credit Facility	12 Months Ended
	Dec. 31, 2014
Debt Disclosure [Abstract]
Bank Loans and Lines of Revolving Credit Facility	NOTE 8 – BANK LOANS AND LINES OF REVOLVING CREDIT FACILITY
	In April 2014, Nanofilm entered into a $1,500,000 revolving credit line agreement (the “Revolving Note”) with Mackinac Commercial Credit, LLC (the “Lender”). The unpaid principal balance of this Revolving Note is payable on demand, is secured by all of Nanofilm’s assets, and bears interest computed at a rate of interest (the “Effective Rate”) which is equal to 7.0% above the LIBOR Rate, as defined, payable monthly. Nanofilm will pay to Lender a late charge of 5.0% of any monthly payment not received by Lender within 10 calendar days after its due date. The Company may, at any time or from time to time upon three business days’ written notice to Lender, prepay the Note in whole provided that (i) if Borrower prepays the Revolving Note in full and terminates the Revolving Note, or (ii) Lender terminates the Revolving Note after default, then Borrower will pay a termination premium equal to 2.0% of the maximum loan amount. Nanofilm used $988,000 of proceeds of the Revolving Note to pay off its indebtedness to Fifth Third Bank.
	Without the Lender’s consent, so long as the obligation remains outstanding, in addition to other covenants as defined in the Revolving Note, Nanofilm shall not a) merge or consolidate with any other company, except for the Combination and shall not suffer a change of control; b) make an capital expenditures, as defined, materially affecting the business; c) declare or pay cash dividends upon any of its stock, or distribute any of its property, make any loans, make investments, redeem, retire or acquire any of its stock, d) become liable for the indebtedness of anyone else, as defined, and e) incur indebtedness, other than trade payables.
	At December 31, 2014, the Company had $773,344 in borrowings outstanding under the Revolving Note with $726,656 available for borrowing under such note. The weighted average interest rate during the period was approximately 6.8%.

Convertible_Notes_Payable

Convertible Notes Payable	12 Months Ended
	Dec. 31, 2014
Debt Disclosure [Abstract]
Convertible Notes Payable	NOTE 9 – CONVERTIBLE NOTES PAYABLE
	In connection with the reverse merger, the Company assumed certain 8% convertible notes payable dated from April 2014 to August 2014, with an aggregate principal amount of $50,000, which are due on July 15, 2015. These Notes will automatically convert into shares of Class A Common Stock of PEN Inc. on the later of (i) the day 180 days after the Note dates which range from April to August 2014, (ii) the day 60 days after the closing under the Merger & Exchange Agreement which closed effective August 27, 2014, or (iii) October 15, 2014. Principal and accrued interest will be converted into shares using a conversion price equal to 75% of the average closing price of the Company’s Class A Common Stock for the twenty trading days immediately preceding the conversion date.
	Pursuant to ASC Topic 470-20-525 (Debt with conversion and other options), since these convertible notes had fixed conversion percentages of 75% of the stock price, the Company determined it had a fixed monetary amounts that can be settled for the debt. Accordingly, on the respective note date, the Company accrued a put premium amount aggregating $16,666 since these convertible notes are convertible for the conversion premium. Upon conversion, the Company reclassified $13,333 of the conversion premium to additional paid-in capital, which is included on the “common stock issued for conversion of convertible debt and interest” line item on the consolidated statement of stockholders’ equity.
	From October 26, 2014 to December 7, 2014, the Company issued 1,086,420 shares of Class A common stock upon the automatic conversion in accordance with their terms of $40,000 of aggregate principal amount of these convertible promissory notes and accrued interest of $1,614. The notes converted based on 75% of the average closing price of the Company’s common shares for the 20 day trading period ending on the last trading day prior to the conversion. At December 31, 2014, principal amount due under these convertible notes amounted to $10,000.
	At December 31, 2014 and 2013, aggregate convertible notes payable consisted of the following:
		31-Dec-14		31-Dec-13
	Convertible notes payable	$	10,000	$	-
	Put premium		3,333		-
	Total	$	13,333	$	-

Related_Party_Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2014
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 10 – RELATED PARTY TRANSACTIONS
	Sales to related party
	During the year ended December 31, 2014 and 2013, the Company engaged in certain sales transactions with a company which is a shareholder and related to a director of the Company. These transactions were conducted during the normal course of the Company’s business on terms consistent with similar transactions with unrelated parties. Sales to the related party totaled $198,858 and $209,170 for the year ended December 31, 2014 and 2013, respectively. Accounts receivable from the related party totaled $38,246 and $17,224 at December 31, 2014 and 2013, respectively.
	Convertible notes payable – related parties
	In connection with the reverse merger, the Company assumed certain 8% convertible notes payable from related parties dated from April 2014 to August 2014, with an aggregate principal amount of $60,000, which are due on the Note dates which range from April to May 2014. These Notes will automatically convert into shares of Class A Common Stock of PEN Inc. on the later of (i) the day 180 days after the Note dates which range from April to August 2014, (ii) the day 60 days after the closing under the Merger & Exchange Agreement which closed effective August 27, 2014, or (iii) October 15, 2014. Principal and accrued interest will be converted into shares using a conversion price equal to 75% of the average closing price of the Company’s Class A Common Stock for the twenty trading days immediately preceding the conversion date.
	Pursuant to ASC Topic 470-20-525 (Debt with conversion and other options), since these convertible notes had fixed conversion percentages of 75% of the stock price, the Company determined it had a fixed maximum amounts that can be settled for the debt. Accordingly, the Company accrued a put premium amount aggregating $20,001 since these convertible notes are convertible for the conversion premium. Upon conversion, the Company reclassified $20,001 of the conversion premium to additional paid-in capital.
	From October 26, 2014 to November 17, 2014, the Company issued 1,232,684 shares of Class A common stock and 242,036 shares of Class B common stock upon the automatic conversion in accordance with their terms of $60,000 of aggregate principal amount of related party convertible promissory notes, and accrued interest of $2,556. The notes converted based on 75% of the average closing price of the Company’s common shares for the 20 day trading period ending on the last trading day prior to the conversion date. At December 31, 2014, principal amount due under these convertible notes amounted to $0.
	Other
	A board member is a principal in an investment advisory firm which the Company paid approximately $232,872 in fees and expenses during the year ended December 31, 2014.

Stockholders_Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2014
Equity [Abstract]
Stockholders' Equity	NOTE 11 - STOCKHOLDERS’ EQUITY
	Description of Preferred and Common Stock
	The Company is authorized to issue up to a total of 1,820,000,000 shares of capital stock, consisting of 20,000,000 shares of Preferred Stock, par value $0.0001 per share (“preferred stock”), 1,300,000,000 shares of Class A Common Stock, par value $0.0001 per share (“Class A common stock”), 400,000,000 shares of Class B Common Stock, par value $0.0001 per share (“Class B common stock”), and 100,000,000 shares of Class Z Common Stock, par value $0.0001 per share (“Class Z common stock”).
	Preferred Stock
	Preferred stock may be issued in one or more series. The Company’s board of directors is authorized to issue the shares of preferred stock in such series and to fix from time to time before issuance thereof the number of shares to be included in any such series and the designation, powers, preferences and relative, participating, optional or other rights, and the qualifications, limitations or restrictions thereof, of such series.
	Common Stock – General
	The rights of each share of Class A common stock, each share of Class B common stock and each share of Class Z common stock are the same with respect to dividends, distributions and rights upon liquidation.
	Class A Common Stock
	Holders of the Class A common stock are entitled to one vote per share in the election of directors and other matters submitted to a vote of the stockholders.
	Class B Common Stock
	Conversion Rights. Shares of Class B common stock can be converted, one-for-one, into shares of Class A common stock at any time at the option of the holder. Shares of Class B common stock will automatically be converted into shares of Class A common stock if the shares of Class B common stock are not owned by the Company’s chief executive officer, his spouse, or their descendants and their spouses, or by entities or trusts wholly-owned by them.
	Voting Rights Holders of PEN Class B common stock are entitled to 100 votes per share in the election of directors and other matters submitted to a vote of the stockholders.
	Class Z Common Stock
	Conversion Rights. Shares of Class Z common stock can be converted, one-for-one, into shares of Class A common stock at any time at the option of the holder. Shares of Class Z common stock will automatically be converted into shares of Class A common stock if the shares of Class Z common stock are not owned by Zeiss or an entity wholly owned by the ultimate parent of Zeiss. In addition, if Zeiss and other permitted holders of shares of Class Z common stock sell or convert more than one-half of the shares of Class Z common stock that are received in the Combination, all shares of Class Z common stock will automatically convert into Class A common stock.
	Voting Rights. Holders of PEN Class Z common stock do not vote in the election of directors or otherwise, but they do have the right to designate a director to the PEN Board, have anti-dilution rights described below and have consent rights with respect to certain amendments to PEN’s certificate of incorporation.
	Other Rights. The Class Z common stock has anti-dilutive rights that, subject to limited exceptions, permit holders of Class Z common stock to purchase additional shares or equity rights issued by PEN (on the same terms as made available to third parties by PEN) to maintain their economic ownership percentage. The holders of Class Z common stock are also entitled to receive a copy of any notice sent to the holders of Class A common stock or Class B common stock, as and when the notice is sent to such holders. There were no equity issuances through December 31, 2014 that triggered anti-dilutive purchase rights.
	Issuances of Common Stock
	On April 19, 2013, the Nanofilm Operating Agreement was amended to allow for Class B units which are now reflected as Class B common stock in the accompanying consolidated financial statements. In connection with this amendment, 250,698,105 Class A common shares beneficially owned by the Company’s chief executive officer were converted to Class B common shares.
	On the Effective Date, the pre-merger shares of NanoHolding, Inc. were exchanged for an aggregate of 27,670,187 shares of Class A common stock of PEN and 250,698,105 shares of Class B common stock of PEN. Additionally, the Class Z member interests of Nanofilm (the non-controlling interests) were exchanged for 47,273,470 Class Z shares of PEN. The effect of these exchanges is reflected retroactively in the accompanying consolidated financial statements for all periods presented.
	Immediately prior to the Effective Date, outstanding convertible notes of Applied Nanotech were converted into common stock, for which an aggregate of 32,379,288 shares of PEN Class A common stock were issued, and 11,164,620 shares of PEN Class A common stock were issued to directors of the Company in payment of accrued fees. PEN also issued 1,500,000 shares of Class A common stock in satisfaction of a note held by the former CFO of the Company. Accordingly, immediately prior the Effective Date, the Company had 203,363,059 PEN Class A shares outstanding. These 203,363,509 Class A common shares are reflected as shares deemed issued as merger consideration in the accompanying consolidated financial statements.
	Common stock issued for services
	On September 1, 2014, the Company issued 1,200,000 shares of Class A common stock to the former chief financial officer of Applied Nanotech pursuant to a Stock Grant Agreement dated in February 2014. These shares were valued on the measurement date of September 1, 2014 at $0.0686 per share based on the quoted trading price of the stock for a total value of $82,320. For the year ended December 31, 2014, in connection with the issuance of these shares, the Company recorded stock-based compensation of $82,320.
	On September 24, 2014, the Company issued 83,610 shares of Class A common stock and 33,444 shares of Class B common stock to directors for services rendered. These shares are valued were valued on the date of grant of September 24 2014 at $0.0598 per share based on the quoted price of the stock for a total value of $7,000. Additionally, on December 10, 2014, the Company issued 108,695 shares of Class A common stock and 43,478 shares of Class B common stock to directors for services rendered. These shares are valued were valued on the date of grant of December 10, 2014 at $0.046 per share based on the quoted trading price for a total value of $7,000. For the year ended December 31, 2014, in connection with the issuance of these shares, the Company recorded stock- based compensation of $14,000.
	Common stock issued for convertible debt and interest
	From October 26, 2014 to December 7, 2014, the Company issued 1,086,420 shares of Class A common stock upon the automatic conversion in accordance with their terms of $40,000 of aggregate principal amount of convertible promissory notes and accrued interest of $1,614 (See Note 9).
	From October 26, 2014 to November 17, 2014, the Company issued 1,232,684 shares of Class A common stock and 242,036 shares of Class B common stock upon the automatic conversion in accordance with their terms of $60,000 of aggregate principal amount of related party convertible promissory notes, and accrued interest of $2,556 (See Note 10).
	Stock Options
	Stock options outstanding are to purchase Class A common stock, Stock option activities for the years ended December 31, 2014 and 2013 are summarized as follows:
		Number of			Weighted			Weighted Average		Aggregate
		Options			Average			Remaining		Intrinsic
					Exercise			Contractual Term		Value
					Price			(Years)
	Balance Outstanding December 31, 2013		-		$	-			-	$	-
	Stock options assumed in acquisition		5,525,825			0.6			-		-
	Exercised		-			-			-		-
	Forfeited		(1,168,297	)		(0.98	)		-		-
	Balance Outstanding December 31, 2014		4,357,528		$	0.5			4.06	$	-
	Exercisable, December 31, 2014		4,357,528		$	0.5			4.06	$	-
	Contingently issuable Class A common shares
	On August 27, 2014, the Company entered into a Restricted Stock Agreement with Dr. Zvi Yaniv, the former Chief Operating Officer and President, of Applied Nanotech, and a current employee of the Company granting Dr. Yaniv 6,800,000 shares of Class A common stock, subject to forfeiture. All these shares become vested and not subject to forfeiture on the earlier of a change of control of us, Dr. Yaniv’s death, or if more than 180 days after closing, the average trading price of the shares during a measurement period of ten consecutive trading days reaches certain price thresholds. At a $0.10 price, one million of the shares vest, with additional tranches of one million shares vesting if the price reaches $0.15, $0.20, $0.25 and $0.30. The last 1.8 million shares vest at a $0.35 price threshold. Any shares that have not vested five years after the Effective Date will be forfeited. We also entered into a Piggyback Registration Rights Agreement that will allow Dr. Yaniv, subject to other customary terms and conditions, to register shares that are no longer subject to forfeiture if we are registering our shares. Pursuant to ASC 718-10 and related subsections, these shares were valued on the date of grant of August 27, 2014 at $0.0729 per shares for a total value of $495,720. The Company estimates the fair value of the awards with market conditions using a Binomial simulation, which utilizes several assumptions including the risk-free interest rate, the volatility of the Company’s stock and the exercise behavior of award recipients. The grant-date fair value of $495,720 of the awards will be recognized over the requisite service period of 3 years, which represents the derived service period for the stock grant as determined by the Binomial simulation. For the year ended December 31, 2014, in connection with the amortization of the fair value of this stock grant, the Company recorded stock-based compensation of $55,080.
	In connection with a Stock Grant Agreement with the former chief financial officer of Applied Nanotech dated in March 2014, the Company shall issue 889,580 shares on January 31, 2015 and 1,200,000 shares of Class A common stock on or around February 27, 2015. These shares were valued on the date of grant of February 18, 2014 at $0.059 per share based on the quoted trading price for a total value of $123,285. In connection with these shares, during the year ended December 31, 2014, the Company recorded compensation expense of $123,285 and included $123,285 in accrued expenses on the accompanying consolidated balance sheet. In January and February 2015, shares issuable pursuant to the Stock Grant Agreement were issued (See Note 18).

Income_Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 12 – INCOME TAXES
	The Company maintains deferred tax assets and liabilities that reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The net deferred tax asset has been fully offset by a valuation allowance because of the uncertainty of the attainment of future taxable income.
	For the period from January 2014 to February 28, 2014 and for the year ended December 31, 2013, the Company operated as a limited liability company and passed all income and loss to each member based on their proportionate interest in the Company. Accordingly, no provision for federal and state income taxes has been made in these consolidated financial statements for these periods. Had the Company been subject to income taxes during the period from January 2014 to February 28, 2014 and for the year ended December 31, 2013, the pro forma effect of income taxes on the Company’s net income (loss) based of the Company’s statutory income tax rate of 34% was not material.
	The items accounting for the difference between income taxes at the effective statutory rate and the provision for income taxes for the years ended December 31, 2014 and 2013 were as follows:
		Years Ended December 31,
		2014			2013
	Income tax benefit at U.S. statutory rate of 34%	$	(759,000	)	$	(74,229	)
	Forfeiture of stock options		184,000			-
	Non-deductible expenses		615,000			-
	Loss allocated to prior LLC members		-			74,229
	Income tax incurred on LLC profits prior to acquisition		84,183			-
	Change in valuation allowance		(40,000	)		-
	Total provision for income tax	$	84,183		$	-
	The Company’s approximate net deferred tax assets as of December 31, 2014 and 2013 were as follows:
		31-Dec-14			31-Dec-13
	Deferred Tax Assets:
	Net operating loss carryforward	$	2,407,000		$	-
	Stock-based compensation		392,000			-
	Allowance for inventory obsolescence		72,000			-
	Accrued compensation		106,000			-
	Other		61,000			-
	Total deferred tax assets		3,038,000			-
	Less: deferred tax liability: intangible assets		(81,000	)		-
	Net deferred tax assets before valuation allowance		2,957,000			-
	Valuation allowance		(2,957,000	)		-
	Net deferred tax asset	$	-		$	-
	The estimated net operating loss carryforward was approximately $7,084,000 at December 31, 2014 which is an estimate of the Company’s net operating loss carryforward acquired in the Combination after giving effect to the limitation on the usage of such net operating loss carryforwards due to a change in ownership in accordance with Section 382 of the Internal Revenue Code. The Company provided a valuation allowance equal to the net deferred income tax asset for the years ended December 31, 2014 because it was not known whether future taxable income will be sufficient to utilize the loss carryforward. The increase in the valuation allowance was $40,000 from the date of Combination (August 27, 2014) to December 31, 2014. The potential tax benefit arising from tax loss carryforwards will expire in 2034.
	Additionally, the future utilization of the net operating loss carryforward to offset future taxable income may be subject to special tax rules which may limit their usage under the Separate Return Limitation Year (“SRLY”) rules. If necessary, the deferred tax assets will be reduced by any carryforward that expires prior to utilization as a result of such limitations, with a corresponding reduction of the valuation allowance.
	The Company does not have any uncertain tax positions or events leading to uncertainty in a tax position. The Company’s 2012, 2013 and 2014 Corporate Income Tax Returns are subject to Internal Revenue Service examination.

Commitments_and_Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 13 – COMMITMENTS AND CONTINCENGIES
	Leases
	The Company leases its facilities and certain equipment under non-cancelable operating leases. The Company has the right to renew certain facility leases for an additional five years. Rent expense for operating leases was $426,488 and $375,330 for the years ended December 31, 2014 and 2013, respectively, including $12,830 of amortization for deferred lease incentives for the years ended December 31, 2014 and 2013. Future minimum lease payments under non-cancelable operating leases at December 31, 2014 are as follows:
	Years ending December 31,
	2015	$	587,465
	2016		584,638
	2017		469,347
	2018		192,400
	2019		32,200
	Total minimum non-cancelable operating lease payments	$	1,866,050
	Equity Credits
	Equity credits may become convertible into an unknown amount of capital stock of the Company to be determined by the Company’s board of directors (See Note 15).
	Stock Appreciation Rights
	If the Company completes an IPO, the value of stock appreciation rights calculated based on the IPO formula may cause a material increase in the value of the liability (See Note 16).

Concentrations

Concentrations	12 Months Ended
	Dec. 31, 2014
Risks and Uncertainties [Abstract]
Concentrations	NOTE 14 – CONCENTRATIONS
	Concentrations of credit risk
	Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of trade accounts receivable and cash deposits and investments in cash equivalent instruments.
	The Company places its cash in banks at levels that, at times, may exceed federally insured limits. There were no balances in excess of FDIC insured levels as of December 31, 2014 and 2013. The Company has not experienced any losses in such accounts through December 31, 2014.
	Customer concentrations
	Customer concentrations for the years ended December 31, 2014 and 2013 are as follows:
		Revenues
		For the Years ended December 31,
		2014			2013
	Customer A		24	%		31	%
	Customer B		16	%		14	%
	Customer C		10	%		12	%
	Total		50	%		57	%
		Accounts Receivable
		As of December 31,			As of December 31,
		2014			2013
	Customer A		31	%		35	%
	Customer B		3	%		32	%
	Customer C		10	%		8	%
	Total		44	%		75	%
	A reduction in sales from or loss of such customers would have a material adverse effect on our consolidated results of operations and financial condition.
	Geographic concentrations of sales
	For the year ended December 31, 2014 and 2013, total sales in the United States represent 89% and 85% of total sales, respectively. No other geographical area accounting for more than 10% of total sales during the years ended December 310, 2014 and 2013.
	Vendor concentrations
	For the year ended December 31, 2014, the Company purchased approximately 49% of its inventory from four suppliers (24%, 9%, 8% and 8%, respectively). For the year ended December 31, 2013, the Company purchased 14% of its inventory from one supplier.

Equity_Credits

Equity Credits	12 Months Ended
	Dec. 31, 2014
Equity Credits
Equity Credits	NOTE 15 – EQUITY CREDITS
	During 1997, Nanofilm established The Equity Credit Incentive Program. This program enables select employees the opportunity to purchase equity credits that increase in value based upon an increase in Nanofilm’s revenue over a base year of 1996. Eligible credits can be redeemed after two years at the equity credit value for that year. Under certain circumstances, the equity credits are convertible into Nano equity on a one-for-one basis.
	The maximum number of credits available for issuance is 385,000. During the year ended December 31, 2014, no equity credits were forfeited and no units were redeemed. In 2013, 65,000 equity credits were forfeited and 17,450 units were redeemed. As of December 31, 2014, 77,700 equity credits were issued and outstanding with an approximate value of $0.3240 per credit and, as of December 31, 2013, 77,700 equity credits were issued and outstanding with an approximate value of $0.3228 per credit. A long-term employee receivable of $0 and $35,880 is included in other assets at December 31, 2014 and 2013, respectively. The receivable relates to the purchases of 44,250 and 99,000 equity credits in 2009 and 2008, respectively, whereby participants are guaranteed no less than their purchase price of $0.3206 and $0.2817 per credit, respectively, a portion of which were forfeited during 2012 and 2011. In August 2014, the remaining $13,705 receivable was collected from the employees. At December 31, 2014 and 2013, $25,178 and $25,079 respectively, was accrued, and included in accrued expenses, representing the redemption value associated with the equity credits outstanding for both years.
	For the year ended December 31, 2014 and 2013, a gain (loss) from the change in value of the equity credits was $(99) and $6,678, respectively, and is included in operating expenses on the accompanying consolidated statements of operations. Under the terms of the Plan, when the Company completes a registered offering of its common stock, the equity credit participants will have the option to convert the equity credits into Class A common shares of the Company, or in the case of our President, into shares of Class B common stock.

Stock_Appreciation_Plan

Stock Appreciation Plan	12 Months Ended
	Dec. 31, 2014
Stock Appreciation Plan
Stock Appreciation Plan	NOTE 16 – STOCK APPRECIATION PLAN
	From June 1, 1988, until December 31, 1997, when the plan was terminated, Nanofilm had in place a Stock Appreciation Rights Plan A (the “Plan”), intended to provide employees, directors, members of a technical advisory board and certain independent contractors selected by the Board with equity-like participation in the growth of Nanofilm. The maximum number of stock appreciation rights that could be granted by the Board was 1,000,000.
	There were 235,782 fully vested stock appreciation rights (“SARS”) outstanding under the terms of the Plan at December 31, 2014 and 2013. The SARS unit value is based on the book value of the Company as of the last fiscal year end multiplied by a SARS multiplier stipulated in the SARS plan. However, in the event of an initial public offering (“IPO”) of Nano, the SARS are redeemable based on a value equal to offering price of the stock in an IPO times the total outstanding shares of the Company just subsequent to the completion of the IPO, multiplied by the SARS multiplier. The SARS multiplier is to be adjusted, as the Board determines, to reflect changes in the capitalization of Nanofilm. Generally, the SARS are redeemable in cash, at their then fair value as computed pursuant to the Plan, in the event of termination of employment or business relationship, death, permanent and total disability, or sale of Nano (as defined).. Upon an IPO, SARS are to be redeemed by applying 70% of the redemption value to purchase common shares, with the remaining 30% being distributed in cash to the participant.
	The August 2014 Combination does not qualify as an IPO under the Plan; however, a future underwritten registered offering may qualify.
	The accrued redemption value associated with the stock appreciation rights amounted to $46,146 and $58,999, at December 31, 2014 and 2013, respectively. If the Company completes an IPO, the value of SARS calculated based on the IPO formula may cause a material increase in the value of the liability

Segment_Reporting

Segment Reporting	12 Months Ended
	Dec. 31, 2014
Segment Reporting [Abstract]
Segment Reporting	NOTE 17 – SEGMENT REPORTING
	The Company’s principal operating segments coincide with the types of products to be sold. The products from which revenues are derived are consistent with the reporting structure of the Company’s internal organization. The Company’s two reportable segments for the year ended December 31, 2014 were i) the Product Segment and ii) the Research and Development Segment. For the 2013 periods, the Company only operated in the Product Segment. The Company’s chief operating decision-maker has been identified as the Chairman and CEO, who reviews operating results to make decisions about allocating resources and assessing performance for the entire Company. Segment information is presented based upon the Company’s management organization structure as of December 31, 2014 and the distinctive nature of each segment. Future changes to this internal financial structure may result in changes to the reportable segments disclosed. There are no inter-segment revenue transactions and, therefore, revenues are only to external customers. As the Company primarily generates its revenues from customers in the United States, no geographical segments are presented.
	Segment operating profit is determined based upon internal performance measures used by the chief operating decision-maker. The Company derives the segment results from its internal management reporting system. The accounting policies the Company uses to derive reportable segment results are the same as those used for external reporting purposes. Management measures the performance of each reportable segment based upon several metrics, including net revenues, gross profit and operating income (loss). Management uses these results to evaluate the performance of, and to assign resources to, each of the reportable segments. The Company manages certain operating expenses separately at the corporate level and does not allocate such expenses to the segments. Segment income from operations excludes interest income/expense and other income or expenses and income taxes according to how a particular reportable segment’s management is measured. Management does not consider impairment charges, and unallocated costs in measuring the performance of the reportable segments.
	Segment information available with respect to these reportable business segments for the years ended December 31, 2014 and 2013 was as follows:
		Year Ended December 31,
		2014			2013
	Revenues:
	Product segment	$	9,177,568		$	9,075,348
	Research and development segment		772,909			-
	Total segment and consolidated revenues		9,950,477			9,075,348
	Gross profit:
	Product segment		4,163,272			3,431,331
	Research and development segment		137,089			-
	Total segment and consolidated gross profit		4,300,361			3,431,331
	Income (loss) from operations
	Product segment	$	509,888		$	(179,928	)
	Research and development segment		(69,157	)		-
	Total segment income (loss)		440,731			(179,928	)
	Unallocated costs		(797,405	)		-
	Total consolidated loss from operations	$	(356,674	)	$	(179,928	)
	Depreciation and amortization:
	Product segment	$	151,438		$	200,174
	Research and development segment		17,818			-
	Total segment depreciation and amortization		169,256			200,174
	Unallocated depreciation		155,177			-
	Total consolidated depreciation and amortization		324,433			200,174
	Capital additions:
	Product segment	$	229,385		$	66,109
	Research and development segment		440			-
	Total segment capital additions		229,825			66,109
	Unallocated capital additions		-			-
	Total consolidated capital additions	$	229,825		$	66,109
		31-Dec-14			31-Dec-13
	Segment tangible assets:
	Product segment	$	750,651		$	672,704
	Research and development segment		100,196			-
	Total consolidated tangible assets	$	850,847		$	672,704
	The Company does not allocate any general and administrative expenses, other income or income taxes to its reportable segments because these activities are managed at a corporate level.

Subsequent_Events

Subsequent Events	12 Months Ended
	Dec. 31, 2014
Subsequent Events [Abstract]
Subsequent Events	NOTE 18 - SUBSEQUENT EVENTS
	In connection with a Stock Grant Agreement with the former chief financial officer of Applied Nanotech dated in March 2014, in January and February 2015, the Company issued an aggregate of 2,089,580 shares of Class A common stock in satisfaction of amounts due pursuant to the Stock Grant Agreement (see Note 11).
	On February 10, 2015, Nanofilm entered into a $373,000 promissory note (the “Equipment Note”) with KeyBank, N.A. (the “Bank”). The unpaid principal balance of this Equipment Note is payable in 60 equal monthly installments payments of principal and interest through June 10, 2020. The Equipment Note is secured by certain equipment, as defined in the Equipment Note, and bears interest computed at a rate of interest of 4.35% per annum based on a year of 360 days.
	On February 7, 2015, the Company issued 208,681 shares of Class A common stock upon the automatic conversion in accordance with its terms of $10,000 of principal amount of convertible promissory notes, and accrued interest of $393. Upon conversion, the Company reclassified $3,333 of the conversion premium to additional paid-in capital.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
Use of estimates	Use of estimates
	The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates for the years ended December 31, 2014 and 2013 include estimates for allowance for doubtful accounts on accounts receivable, the estimates for obsolete inventory, the useful life of property and equipment, assumptions used in assessing impairment of long-term assets, the fair value of assets acquired and liabilities assumed in the merger, estimates of current and deferred income taxes and deferred tax valuation allowances, the fair value of non-cash equity transactions, and the fair value of equity incentives.
Fair value of Financial Instruments and Fair Value Measurements	Fair value of financial instruments and fair value measurements
	The Company adopted the guidance of Accounting Standards Codification (“ASC”) 820 for fair value measurements which clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value as follows:
	Level 1-Inputs are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date.
	Level 2-Inputs are quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data.
	Level 3-Inputs are unobservable inputs which reflect the reporting entity’s own assumptions on what assumptions the market participants would use in pricing the asset or liability based on the best available information.
	The carrying amounts reported in the consolidated balance sheets for cash and cash equivalents, accounts receivable, loans and lines of credit, accounts payable, accrued expenses, and other payables approximate their fair market value based on the short-term maturity of these instruments.
	The Company analyzes all financial and non-financial instruments with features of both liabilities and equity under the FASB’s accounting standard for such instruments. Under this standard, financial and non-financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The Company accounts for three instruments at fair value using level 3 valuation.
	Description		Level 1			Level 2			Level 3
	December 31, 2014:
	Intangible assets			-			-		$	239,338
	Stock Appreciation Rights Plan A			-			-		$	46,146
	Equity Credits Issued			-			-		$	25,178
	31-Dec-13
	Stock Appreciation Rights Plan A			-			-		$	58,999
	Equity Credits Issued			-			-		$	25,079
	A rollforward of the level 3 valuation of these two financial instruments is as follows:
			Intangible			Stock Appreciation			Equity Credits
			Assets			Rights Plan A			Issued
	Balance at December 31, 2012		$	-			65,677		$	59,111
	Equity credits forfeited			-			-			(18,313	)
	Equity credits repurchased			-			-			(3,242	)
	Change in fair value included in net loss			-			(6,678	)		(12,477	)
	Balance at December 31, 2013			-			58,999			25,079
	Intangible assets acquired			2,327,659			-			-
	Amortization of intangible assets			(155,177	)		-			-
	Change in fair value included in net loss			(1,933,144	)		(12,853	)		99
	Balance at December 31, 2014		$	239,338			46,146		$	25,178
	ASC 825-10 “Financial Instruments”, allows entities to voluntarily choose to measure certain financial assets and liabilities at fair value (fair value option). The fair value option may be elected on an instrument-by-instrument basis and is irrevocable, unless a new election date occurs. If the fair value option is elected for an instrument, unrealized gains and losses for that instrument should be reported in earnings at each subsequent reporting date. The Company did not elect to apply the fair value option to any outstanding instruments.
Cash and Cash Equivalents	Cash and cash equivalents
	For purposes of the consolidated statements of cash flows, the Company considers all highly liquid instruments with a maturity of three months or less at the purchase date and money market accounts to be cash equivalents.
Accounts Receivable	Accounts receivable
	The Company recognizes an allowance for losses on accounts receivable in an amount equal to the estimated probable losses net of recoveries. The allowance is based on an analysis of historical bad debt experience, current receivables aging, and expected future write-offs, as well as an assessment of specific identifiable customer accounts considered at risk or uncollectible. The expense associated with the allowance for doubtful accounts is recognized as general and administrative expense.
Inventory	Inventory
	Inventory is stated at the lower of cost or market. Cost is determined using the first-in, first-out (FIFO) method.
Property and Equipment	Property and equipment
	Property and equipment are stated at cost and are depreciated using the straight-line method over their estimated useful lives, which range from three to ten years. Leasehold improvements are depreciated over the shorter of the useful life or lease term including scheduled renewal terms. Maintenance and repairs are charged to expense as incurred. When assets are retired or disposed of, the cost and accumulated depreciation are removed from the accounts, and any resulting gains or losses are included in income in the year of disposition. The Company examines the possibility of decreases in the value of these assets when events or changes in circumstances reflect the fact that their recorded value may not be recoverable.
Intangible Assets	Intangible assets
	Intangible assets, consisting of patents, patent pending technologies and other technologies being amortized on a straight-line method over the estimated useful life of 5 years.
Impairment of Long-Lived Assets	Impairment of long-lived assets
	In accordance with ASC Topic 360, the Company reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable, or at least annually. The Company recognizes an impairment loss when the sum of expected undiscounted future cash flows is less than the carrying amount of the asset. The amount of impairment is measured as the difference between the asset’s estimated fair value and its book value.
Revenue Recognition	Revenue recognition
	Pursuant to the guidance of ASC Topic 605, the Company recognizes sales when persuasive evidence of an arrangement exists, delivery has occurred or services have been provided, the purchase price is fixed or determinable and collectability is reasonably assured.
	Types of revenue:
		●	Net product sales by our subsidiary Nanofilm,
		●	Reimbursements under agreements to perform research and development for government agencies and others by our subsidiary, Applied Nanotech. We do not perform research contracts that are contingent upon successful results. Larger projects are sometimes broken down in phases to allow the customer to determine at the end of each phase if they wish to move to the next phase. The agreements with federal government agencies generally provide that, upon completion of a technology development program, the funding agency is granted a royalty-free license to use any technology developed during the course of the program for its own purposes, but not any preexisting technology that we use in connection with the program. We retain all other rights to use, develop, and commercialize the technology. Agreements with nongovernmental entities generally allow the entity the first opportunity to license the technology from us upon completion of the project.
		●	Product sales and other miscellaneous revenues from our subsidiary, Applied Nanotech such as the sale of conductive inks and thermal management materials.
	Revenue Recognition Criteria
		●	Net product sales by our subsidiary Nanofilm, are recognized when the product is shipped to the customer and title is transferred.
		●	Revenue from research and development government contracts is recognized when it is earned pursuant to the terms of the contract. These projects are usually billed monthly based on costs, hours, or some other measure of activity during the month and revenue is recognized as services are provided. If there is substantive acceptance terms then revenue will not be recognized until acceptance occurs. The recognition of revenue may not correspond with the billings allowable under the contract. To the extent that billings exceed revenue earned, a portion of the revenue is deferred until such time as it is earned.
		●	Revenue from research and development non-governmental contracts is recognized when it is earned pursuant to the terms of the contract. Each contract is unique and tailored to the needs of the customer and goals of the project. Some contracts may call for a monthly payment for a fixed period of time. Other contracts may be for a fixed dollar amount with an unspecified time period, although there is frequently a targeted completion date. These contracts generally involve some sort of up-front payment. Some contracts may call for the delivery of samples, or may call for the transfer of equipment or other items developed during the project to the customer. These projects are usually billed monthly based on costs, hours, or some other measure of activity during the month and revenue is recognized as services are provided. If there is substantive acceptance terms then revenue will not be recognized until acceptance occurs.
		●	Revenue from other product sales is recognized at the time the product shipped. The Company’s subsidiary Applied Nanotech's primary business is research and development and the licensing of its technology, not the sale of products. Product sales are generally insignificant in number, and are generally limited to the sale of conductive inks, thermal management materials, samples, proofs of concepts, prototypes, or other items resulting from its research.
		●	Other miscellaneous revenue is recognized as deemed appropriate given the facts of the situation and is generally not material.
Sales Incentives and Consideration Paid to Customers	Sales incentives and consideration paid to customers
	The Company accounts for certain promotional costs such as sales incentives and cooperative advertising as a reduction of sales. For the years ended December 31, 2014 and 2013, the Company recorded approximately $123,868 and $140,833, respectively, as a reduction of sales related to these costs.
Cost of Sales	Cost of sales
	Cost of sales includes inventory costs, materials and supplies costs, internal labor and related benefits, subcontractor costs, depreciation, overhead and shipping and handling costs incurred.
Shipping and Handling Costs	Shipping and handling costs
	Shipping and handling costs incurred relating to the purchase of inventory are included in inventory which is charged to cost of sales as product are sold. Shipping and handling costs charged to customers are included in sales. For the years ended December 31, 2014 and 2013, shipping and handling costs incurred for product shipped to customers are included in cost of sales and amounted to $195,444 and $239,755, respectively.
Research and Development	Research and development
	Research and development costs incurred in the development of the Company’s products and under other Company sponsored research and development projects are expensed as incurred. Costs such as direct labor, direct costs, and other allocated costs incurred to perform research and development service pursuant to government and private research projects are in included in cost of sales. For the years ended December 31, 2014 and 2013, research and development costs incurred in the development of the Company’s products were $607,049 and $878,364, respectively, and are included in operating expenses on the accompanying consolidated statements of operations.
Advertising Costs	Advertising costs
	The Company participates in various advertising programs. All costs related to advertising of the Company’s products are expensed in the period incurred. For the years ended December 31, 2014 and 2013, advertising costs charged to operations were $93,257 and $134,144, respectively and are included in sales and marketing on the consolidated accompanying statements of operations. These advertising expenses do not in include cooperative advertising and sales incentives which have been deducted from sales.
Federal and State Income Taxes	Federal and state income taxes
	The Company accounts for income tax using the liability method prescribed by ASC 740, “Income Taxes”. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the year in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date.
	Prior to the February 24, 2014, the Company’s subsidiary, Nanofilm, operated as a limited liability company and passed all income and loss to each member based on their proportionate interest in Nanofilm. After February 24, 2014, the date on which Nanofilm reorganized by creating a corporation parent, NanoHolding Inc., approximately 85.5% of the net income (loss) of Nanofilm, was passed through to the majority member, NanoHolding Inc. After the effective date of the merger, 100% of the net income (loss) of Nanofilm is passed through to the Company.
	The Company follows the accounting guidance for uncertainty in income taxes using the provisions of Accounting Standards Codification (ASC) 740 Income Taxes. Using that guidance, tax positions initially need to be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. As of December 31, 2014 and 2013, the Company had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. Tax years that remain subject to examination are the years ending on and after December 31, 2010. The Company recognizes interest and penalties related to uncertain income tax positions in other expense. However, no such interest and penalties were recorded as of December 31, 2014.
Stock-Based Compensation	Stock-based compensation
	Stock-based compensation is accounted for based on the requirements of the Share-Based Payment Topic of ASC 718 which requires recognition in the financial statements of the cost of employee and director services received in exchange for an award of equity instruments over the period the employee or director is required to perform the services in exchange for the award (presumptively, the vesting period). The ASC also requires measurement of the cost of employee and director services received in exchange for an award based on the grant-date fair value of the award.
	Pursuant to ASC Topic 505-50, for share-based payments to consultants and other third-parties, compensation expense is determined at the “measurement date.” The expense is recognized over the service period of the award. Until the measurement date is reached, the total amount of compensation expense remains uncertain. The Company initially records compensation expense based on the fair value of the award at the reporting date.
Income (Loss) Per Share of Common Stock	Income (loss) per share of common stock
	ASC 260 “Earnings Per Share”, requires dual presentation of basic and diluted earnings per share (“EPS”) with a reconciliation of the numerator and denominator of the basic EPS computation to the numerator and denominator of the diluted EPS computation. Basic EPS excludes dilution. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the entity. Basic net income (loss) per common share is computed by dividing net income (loss) available to common shareholders by the weighted average number of shares of common shares outstanding during the period. Diluted net income per common share is computed by dividing net income by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during each period. As of December 31, 2014, 6,800,000 contingently common shares issuable based on certain market conditions (see Note 11) are not included in the potential dilutive shares in calculating the diluted EPS. Additionally, potentially dilutive common shares consist of common stock options (using the treasury stock method). These common stock equivalents may be dilutive in the future. Potentially dilutive common shares were excluded from the computation of diluted shares outstanding as they would have an anti-dilutive impact on the Company’s net losses and consisted of the following:
			31-Dec-14			31-Dec-13
	Total stock options			4,357,528			-
	Additionally, there are an unknown quantity of common stock equivalents that result from a potential conversion of equity credits and stock appreciation rights. (See Notes 13, 15 and 16).
	Net loss per share for each class of common stock is as follows:
	Net loss per common shares outstanding:		Year ended			Year ended
			31-Dec-14			31-Dec-13
	Class A common stock		$	(0.02	)	$	0
	Class B common stock		$	(0.01	)	$	0
	Class Z common stock		$	(0.05	)	$	0
	Weighted average shares outstanding:
	Class A common stock			98,615,228			102,536,196
	Class B common stock			250,752,688			175,832,096
	Class Z common stock			47,273,470			47,273,470
	Total weighted average shares outstanding			396,641,386			325,641,762
Reclassification	Reclassification
	Certain reclassifications have been made in prior year’s consolidated financial statements to conform to the current year’s financial presentation. The reclassifications are primarily within operating expenses to reflect research and development as a separate line item.
Segment Reporting	Segment reporting
	The Company uses “the management approach” in determining reportable operating segments. The management approach considers the internal organization and reporting used by the Company’s chief operating decision maker for making operating decisions and assessing performance as the source for determining the Company’s reportable segments. The Company’s chief operating decision maker is the Chairman and chief executive officer (“CEO”) of the Company, who reviews operating results to make decisions about allocating resources and assessing performance for the entire Company. The Company classified the reportable operating segments into (i) the development, manufacture and sale of personal lens cleaners and accessories and ultra-thin films of organic or polymeric crystals (the “Product Segment”) and (ii) the performance of nanotechnology research and development services for government and private entities and any related sales of related products.

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
Schedule of Reconciliation of Fair Value of Level 3 Valuation of Financial Instruments	The Company accounts for three instruments at fair value using level 3 valuation.
	Description	Level 1			Level 2			Level 3
	December 31, 2014:
	Intangible assets		-			-		$	239,338
	Stock Appreciation Rights Plan A		-			-		$	46,146
	Equity Credits Issued		-			-		$	25,178
	31-Dec-13
	Stock Appreciation Rights Plan A		-			-		$	58,999
	Equity Credits Issued		-			-		$	25,079
Schedule of Reconciliation of Fair Value of Asset Liabilities Measured Recurring Basis	A rollforward of the level 3 valuation of these two financial instruments is as follows:
		Intangible			Stock Appreciation			Equity Credits
		Assets			Rights Plan A			Issued
	Balance at December 31, 2012	$	-			65,677		$	59,111
	Equity credits forfeited		-			-			(18,313	)
	Equity credits repurchased		-			-			(3,242	)
	Change in fair value included in net loss		-			(6,678	)		(12,477	)
	Balance at December 31, 2013		-			58,999			25,079
	Intangible assets acquired		2,327,659			-			-
	Amortization of intangible assets		(155,177	)		-			-
	Change in fair value included in net loss		(1,933,144	)		(12,853	)		99
	Balance at December 31, 2014	$	239,338			46,146		$	25,178
Schedule of Anti-dilutive Per Share Information	All potentially dilutive common shares were excluded from the computation of diluted shares outstanding as they would have an anti-dilutive impact on the Company’s net losses and consisted of the following:
		31-Dec-14			31-Dec-13
	Total stock options		4,357,528			-
Schedule of Reconciliation of Basic and Diluted Net Income Loss	Net loss per share for each class of common stock is as follows:
	Net loss per common shares outstanding:	Year ended			Year ended
		31-Dec-14			31-Dec-13
	Class A common stock	$	(0.02	)	$	0
	Class B common stock	$	(0.01	)	$	0
	Class Z common stock	$	(0.05	)	$	0
	Weighted average shares outstanding:
	Class A common stock		98,615,228			102,536,196
	Class B common stock		250,752,688			175,832,096
	Class Z common stock		47,273,470			47,273,470
	Total weighted average shares outstanding		396,641,386			325,641,762

Acquisition_Tables

Acquisition (Tables)	12 Months Ended
	Dec. 31, 2014
Business Combinations [Abstract]
Schedule of Fair Value of Assets Acquired and Liabilities Assumed	The fair value of the assets acquired and liabilities assumed from Applied Nanotech are as follows:
		At August 27, 2014
	Assets acquired:
	Cash	$	48,121
	Accounts receivable		278,997
	Prepaid expenses		34,383
	Property and equipment		117,574
	Intangible assets		2,327,659
	Other		17,618
	Total assets		2,824,352
	Liabilities assumed:
	Accounts payable		781,930
	Convertible notes payable, net		146,667
	Accrued expenses and other current liabilities		565,245
	Deferred revenue		95,228
	Total liabilities		1,589,070
	Purchase price	$	1,235,282
Schedule Pro Forma Consolidated Results of Operations	The following unaudited pro forma consolidated results of operations have been prepared as if the acquisition of Applied Nanotech had occurred as of the beginning of the following periods:
		Year Ended			Year Ended
		31-Dec-14			31-Dec-13
	Net Revenues	$	11,879,532		$	12,993,710
	Net Loss	$	(2,685,794	)	$	(3,359,208	)
	Net Loss per Share	$	(0.01	)	$	(0.01	)

Accounts_Receivable_Tables

Accounts Receivable (Tables)	12 Months Ended
	Dec. 31, 2014
Receivables [Abstract]
Schedule of Accounts Receivable	At December 31, 2014 and 2013, accounts receivable consisted of the following:
		31-Dec-14			31-Dec-13
	Accounts receivable	$	1,040,826		$	1,550,875
	Less: Allowance for doubtful accounts		(7,831	)		(16,017	)
	Less: Allowance for sales discount		-			(10,555	)
	Accounts receivable, net	$	1,032,995		$	1,524,303

Inventory_Tables

Inventory (Tables)	12 Months Ended
	Dec. 31, 2014
Inventory Disclosure [Abstract]
Schedule of Inventory	At December 31, 2014 and 2013, inventory consisted of the following:
		31-Dec-14			31-Dec-13
	Raw materials	$	953,566		$	1,055,667
	Finished goods		813,353			696,461
			1,766,919			1,752,128
	Less: reserve for obsolete inventory		(209,819	)		(267,672	)
	Inventory, net	$	1,557,100		$	1,484,456

Property_and_Equipment_Tables

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	At December 31, 2014 and 2013, property and equipment consisted of the following:
		Useful Life	2014			2013
	Machinery and equipment	5 - 10 Years	$	3,510,398		$	3,387,141
	Furniture and office equipment	3-7 Years		994,684			918,368
	Leasehold improvements	7 - 15 Years		287,162			287,162
	Construction in progress	-		201,027			53,200
				4,993,271			4,645,871
	Less: accumulated depreciation			(4,142,424	)		(3,973,167	)
	Property and equipment, net		$	850,847		$	672,704

Intangible_Assets_Tables

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Asset, Net	At December 31, 2014 and 2013, intangible assets consisted of the following:
		Useful Life		2014		2013
	Patents, patents pending and other technologies	4.7 Years		$	239,338	$	-
	Less: accumulated amortization				-		-
	Intangible assets, net			$	239,338	$	-
Schedule of Amortization of Intangible Assets	Amortization of intangible assets attributable to future periods is as follows:
	Years ending December 31:
	2015	$	51,287
	2016		51,287
	2017		51,287
	2018		51,287
	2019		34,190
		$	239,338

Convertible_Notes_Payable_Tabl

Convertible Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2014
Debt Disclosure [Abstract]
Schedule of Convertible Notes Payable	At December 31, 2014 and 2013, aggregate convertible notes payable consisted of the following:
		31-Dec-14		31-Dec-13
	Convertible notes payable	$	10,000	$	-
	Put premium		3,333		-
	Total	$	13,333	$	-

Stockholders_Equity_Tables

Stockholder's Equity (Tables)	12 Months Ended
	Dec. 31, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Stock Option Plan Activity	Stock options outstanding are to purchase Class A common stock, Stock option activities for the years ended December 31, 2014 and 2013 are summarized as follows:
		Number of			Weighted			Weighted Average		Aggregate
		Options			Average			Remaining		Intrinsic
					Exercise			Contractual Term		Value
					Price			(Years)
	Balance Outstanding December 31, 2013		-		$	-			-	$	-
	Stock options assumed in acquisition		5,525,825			0.6			-		-
	Exercised		-			-			-		-
	Forfeited		(1,168,297	)		(0.98	)		-		-
	Balance Outstanding December 31, 2014		4,357,528		$	0.5			4.06	$	-
	Exercisable, December 31, 2014		4,357,528		$	0.5			4.06	$	-

Income_Taxes_Tables

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Schedule of Effective Statutory Rate of Income Taxes	The items accounting for the difference between income taxes at the effective statutory rate and the provision for income taxes for the years ended December 31, 2014 and 2013 were as follows:
		Years Ended December 31,
		2014			2013
	Income tax benefit at U.S. statutory rate of 34%	$	(759,000	)	$	(74,229	)
	Forfeiture of stock options		184,000			-
	Non-deductible expenses		615,000			-
	Loss allocated to prior LLC members		-			74,229
	Income tax incurred on LLC profits prior to acquisition		84,183			-
	Change in valuation allowance		(40,000	)		-
	Total provision for income tax	$	84,183		$	-
Schedule of Components of Deferred Tax Assets and Liabilities	The Company’s approximate net deferred tax assets as of December 31, 2014 and 2013 were as follows:
		31-Dec-14			31-Dec-13
	Deferred Tax Assets:
	Net operating loss carryforward	$	2,407,000		$	-
	Stock-based compensation		392,000			-
	Allowance for inventory obsolescence		72,000			-
	Accrued compensation		106,000			-
	Other		61,000			-
	Total deferred tax assets		3,038,000			-
	Less: deferred tax liability: intangible assets		(81,000	)		-
	Net deferred tax assets before valuation allowance		2,957,000			-
	Valuation allowance		(2,957,000	)		-
	Net deferred tax asset	$	-		$	-

Commitments_and_Contingencies_

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Lease Payments	Future minimum lease payments under non-cancelable operating leases at December 31, 2014 are as follows:
	Years ending December 31,
	2015	$	587,465
	2016		584,638
	2017		469,347
	2018		192,400
	2019		32,200
	Total minimum non-cancelable operating lease payments	$	1,866,050

Concentration_Tables

Concentration (Tables)	12 Months Ended
	Dec. 31, 2014
Risks and Uncertainties [Abstract]
Schedule of Revenue Percentage	Customer concentrations for the years ended December 31, 2014 and 2013 are as follows:
		Revenues
		For the Years ended December 31,
		2014			2013
	Customer A		24	%		31	%
	Customer B		16	%		14	%
	Customer C		10	%		12	%
	Total		50	%		57	%
Schedule of Accounts Receivable Percentage	Customer concentrations for the years ended December 31, 2014 and 2013 are as follows:
		Accounts Receivable
		As of December 31,			As of December 31,
		2014			2013
	Customer A		31	%		35	%
	Customer B		3	%		32	%
	Customer C		10	%		8	%
	Total		44	%		75	%

Segment_Reporting_Tables

Segment Reporting (Tables)	12 Months Ended
	Dec. 31, 2014
Segment Reporting [Abstract]
Segment Information Available With Respect To Reportable Business Segments	Segment information available with respect to these reportable business segments for the years ended December 31, 2014 and 2013 was as follows:
		Year Ended December 31,
		2014			2013
	Revenues:
	Product segment	$	9,177,568		$	9,075,348
	Research and development segment		772,909			-
	Total segment and consolidated revenues		9,950,477			9,075,348
	Gross profit:
	Product segment		4,163,272			3,431,331
	Research and development segment		137,089			-
	Total segment and consolidated gross profit		4,300,361			3,431,331
	Income (loss) from operations
	Product segment	$	509,888		$	(179,928	)
	Research and development segment		(69,157	)		-
	Total segment income (loss)		440,731			(179,928	)
	Unallocated costs		(797,405	)		-
	Total consolidated loss from operations	$	(356,674	)	$	(179,928	)
	Depreciation and amortization:
	Product segment	$	151,438		$	200,174
	Research and development segment		17,818			-
	Total segment depreciation and amortization		169,256			200,174
	Unallocated depreciation		155,177			-
	Total consolidated depreciation and amortization		324,433			200,174
	Capital additions:
	Product segment	$	229,385		$	66,109
	Research and development segment		440			-
	Total segment capital additions		229,825			66,109
	Unallocated capital additions		-			-
	Total consolidated capital additions	$	229,825		$	66,109
		31-Dec-14			31-Dec-13
	Segment tangible assets:
	Product segment	$	750,651		$	672,704
	Research and development segment		100,196			-
	Total consolidated tangible assets	$	850,847		$	672,704

Organization_and_Basis_of_Pres1

Organization and Basis of Presentation (Details Narrative) (USD $)	12 Months Ended		0 Months Ended			1 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Aug. 28, 2014	Aug. 26, 2014	Aug. 27, 2014	Apr. 19, 2013
Exchange, the non-controlling interest	$53,418	($31,694)
Class A Common Stock [Member]
Common stock outstanding	234,744,655	27,670,187
Class A Common Stock [Member] | Former Directors [Member]
Number of stock issued during period for payment of accrued fees to directors	11,164,620		11,164,620
Class A Common Stock [Member] | Former CFO [Member]
Number of stock issued during period to former CFO				1,500,000
Class B Common Stock [Member]
Common stock outstanding	251,017,063	250,698,105
Class Z Commmon Stock [Member]
Common stock outstanding	47,273,470	47,273,470
Class A Common Stock [Member]
Common stock outstanding				203,363,059
Nanofilm Ltd [Member]
Percentage of ownership equity					100.00%
Percentage of non controlling interest of net income loss	14.50%
Applied Nanotech, Inc [Member]
Outstanding Convertible note converted into common stock	32,379,288			32,379,288
Nano [Member] | Class A Common Stock [Member]
Number of stock shares exchanged during period	27,670,187				27,670,187	250,698,105
Nano [Member] | Class B Common Stock [Member]
Number of stock shares exchanged during period	250,698,105				250,698,105
Nano [Member] | Class Z Commmon Stock [Member]
Number of stock shares exchanged during period	47,273,470				47,273,470

Summary_of_Significant_Account3

Summary of Significant Accounting Policies (Details Narrative) (USD $)	12 Months Ended		0 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Feb. 24, 2014
Estimated useful life of intangible assets	4 years 8 months 12 days
Sales incentives and cooperative advertising reduction of sales	$123,868	$140,833
Shipping and handling costs	195,444	239,755
Research and development expense	607,049	878,364
Advertising expense	$93,257	$134,144
Potential non contingent dilutive common shares consist of common stock options	6,800,000
Nanofilm Ltd [Member]
Percentage of net income loss			85.50%
Percentage of net income loss after effective date of merger			100.00%
Patents [Member]
Estimated useful life of intangible assets	5 years
Pending Technologies [Member]
Estimated useful life of intangible assets	5 years
Other Technologies [Member]
Estimated useful life of intangible assets	5 years

Summary_of_Significant_Account4

Summary of Significant Accounting Policies - Schedule of Reconciliation of Fair Value of Level 3 Valuation of Financial Instruments (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Level 1 [Member]
Intangible assets
Stock Appreciation Rights Plan A
Equity Credits Issued
Level 2 [Member]
Intangible assets
Stock Appreciation Rights Plan A
Equity Credits Issued
Level 3 [Member]
Intangible assets	239,338
Stock Appreciation Rights Plan A	46,146	58,999
Equity Credits Issued	$25,178	$25,079

Summary_of_Significant_Account5

Summary of Significant Accounting Policies - Schedule of Reconciliation of Fair Value of Asset Liabilities Measured Recurring Basis (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Amortization of intangible assets	$155,177	$0
Intangible Assets [Member]
Balance
Equity credits forfeited
Equity credits repurchased
Change in fair value included in net loss
Intangible assets acquired	2,327,659
Amortization of intangible assets	-155,177
Change in fair value included in net loss	-1,933,144
Balance	239,338
Stock Appreciation Rights Plan A [Member]
Balance	58,999	65,677
Equity credits forfeited
Equity credits repurchased
Change in fair value included in net loss		-6,678
Intangible assets acquired
Amortization of intangible assets
Change in fair value included in net loss	-12,853
Balance	46,146	58,999
Equity Credits Issued [Member]
Balance	25,079	59,111
Equity credits forfeited		-18,313
Equity credits repurchased		-3,242
Change in fair value included in net loss		-12,477
Intangible assets acquired
Amortization of intangible assets
Change in fair value included in net loss	99
Balance	$25,178	$25,079

Summary_of_Significant_Account6

Summary of Significant Accounting Policies - Schedule of Anti-dilutive Per Share Information (Details) (Stock Option [Member])	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Stock Option [Member]
Total stock options	4,357,528

Summary_of_Significant_Account7

Summary of Significant Accounting Policies - Schedule of Reconciliation of Basic and Diluted Net Income Loss (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Weighted average shares outstanding	396,641,386	325,641,762
Class A Common Stock [Member]
Net loss per common shares outstanding	-0.02	0
Weighted average shares outstanding	98,615,228	102,536,196
Class B Common Stock [Member]
Net loss per common shares outstanding	-0.01	0
Weighted average shares outstanding	250,752,688	175,832,096
Class Z Commmon Stock [Member]
Net loss per common shares outstanding	-0.05	0
Weighted average shares outstanding	47,273,470	47,273,470

Acquisition_Details_Narrative

Acquisition (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Aug. 27, 2014
Fair market value of shares deemed issued in reverse merger	$1,235,282
Purchase price exceeded fair value of net liabilities acquired	2,327,659
Excess to intangible assets consisting and patents, patents pending and other technologies	2,327,659		2,327,659
Amortization of intangible assets over period	60 months
Revenues	9,950,477	9,075,348
Acquisition related cost	235,000
Nano [Member]
Percentage of owned outstanding common share			61.60%
Applied Nanotech, Inc [Member]
Revenues	$772,909	$48,529
Applied Nanotech, Inc [Member] | Class A Common Stock [Member]
Shares deemed issued in reverse merger, shares	203,363,059
Replacement of options to purchase class A common shares	5,525,825

Acquisition_Schedule_of_Fair_V

Acquisition - Schedule of Fair Value of Assets Acquired and Liabilities Assumed (Details) (USD $)	Dec. 31, 2014	Aug. 27, 2014
Business Combinations [Abstract]
Cash		$48,121
Accounts receivable		278,997
Prepaid expenses		34,383
Property and equipment		117,574
Intangible assets	2,327,659	2,327,659
Other		17,618
Total assets		2,824,352
Accounts payable		781,930
Convertible notes payable, net		146,667
Accrued expenses and other current liabilities		565,245
Deferred revenue		95,228
Total liabilities		1,589,070
Purchase price		$1,235,282

Acquisition_Schedule_Pro_Forma

Acquisition - Schedule Pro Forma Consolidated Results of Operations (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Acquisition - Schedule Pro Forma Consolidated Results Of Operations Details
Net Revenues	$11,879,532	$12,993,710
Net Loss	($2,685,794)	($3,359,208)
Net Loss per Share	($0.01)	($0.01)

Accounts_Receivable_Schedule_o

Accounts Receivable - Schedule of Accounts Receivable (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Accounts Receivable - Schedule Of Accounts Receivable Details
Accounts receivable	$1,040,826	$1,550,875
Less: Allowance for doubtful accounts	-7,831	-16,017
Less: Allowance for sales discount		-10,555
Accounts receivable, net	$1,032,995	$1,524,303

Inventory_Schedule_of_Inventor

Inventory - Schedule of Inventory (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Inventory Disclosure [Abstract]
Raw materials	$953,566	$1,055,667
Finished goods	813,353	696,461
Inventory, gross	1,766,919	1,752,128
Less: reserve for obsolete inventory	-209,819	-267,672
Inventory, net	$1,557,100	$1,484,456

Property_and_Equipment_Details

Property and Equipment (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Property, Plant and Equipment [Abstract]
Depreciation and amortization expense	$169,256	$200,174
Cost of goods sold, depreciation	$5,014,296	$5,644,017

Property_and_Equipment_Schedul

Property and Equipment - Schedule of Property and Equipment (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Property and equipment, gross	$4,993,271	$4,645,871
Less accumulated depreciation	-4,142,424	-3,973,167
Property and equipment, net	850,847	672,704
Machinery and Equipment [Member]
Property and equipment, gross	3,510,398	3,387,141
Machinery and Equipment [Member] | Minimum [Member]
Property plant and equipment use ful life	5 years
Machinery and Equipment [Member] | Maximum [Member]
Property plant and equipment use ful life	10 years
Furniture and Office Equipment [Member]
Property and equipment, gross	994,684	918,368
Furniture and Office Equipment [Member] | Minimum [Member]
Property plant and equipment use ful life	3 years
Furniture and Office Equipment [Member] | Maximum [Member]
Property plant and equipment use ful life	7 years
Leasehold Improvements [Member]
Property and equipment, gross	287,162	287,162
Leasehold Improvements [Member] | Minimum [Member]
Property plant and equipment use ful life	7 years
Leasehold Improvements [Member] | Maximum [Member]
Property plant and equipment use ful life	15 years
Construction In Progress [Member]
Property and equipment, gross	$201,027	$53,200
Property plant and equipment use ful life	0 years

Intangible_Assets_Details_Narr

Intangible Assets (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Aug. 27, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
Purchase price exceeded fair value of net liabilities acquired	$2,327,659
Excess to intangible assets consisting and patents, patents pending and other technologies	2,327,659		2,327,659
Amortization of intangible assets over period	60 months
Impairment loss	1,933,144
Intangible assets acquired	239,338
Amortization of intangible assets	$155,177	$0

Intangible_Assets_Schedule_of_

Intangible Assets - Schedule of Intangible Asset, Net (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]
Patents, patents pending and other technologies	$239,338
Less: accumulated amortization
Intangible assets, net	$239,338
Finite lived intangible assets useful life	4 years 8 months 12 days

Intangible_Assets_Schedule_of_1

Intangible Assets - Schedule of Amortization of Intangible Assets (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]
2015	$51,287
2016	51,287
2017	51,287
2018	51,287
2019	34,190
Intangible assets, net	$239,338

Bank_Loans_and_Lines_of_Revolv1

Bank Loans and Lines of Revolving Credit Facility (Details Narrative) (USD $)	1 Months Ended	12 Months Ended
	Apr. 30, 2014	Dec. 31, 2014	Dec. 31, 2013
Debt Disclosure [Abstract]
Revolving credit facility	$1,500,000	$726,656
Percentage of effective interest rate	7.00%
Percentage of monthly payment to lender	5.00%
Percentage of termination premium equal to maximum loan amount	2.00%
Proceeds from lines of credit	988,000	7,153,129	725,000
Maximum borrowing capacity of line of credit		$773,344
Long term debt weighted average interest rate		6.80%

Convertible_Notes_Payable_Deta

Convertible Notes Payable (Details Narrative) (USD $)	12 Months Ended	1 Months Ended		12 Months Ended
	Dec. 31, 2013	Nov. 17, 2014	Dec. 07, 2014	Dec. 31, 2014
Accrued a put premium amount				$3,333
Number of shares issued for conversion
Convertible notes amounted				10,000
Class A Common Stock [Member]
Number of shares issued for conversion			40,000
Number of shares issued for conversion, shares		1,232,684	1,086,420
Convertible Notes Payable [Member]
Debt instruments face amount				553,875
Debt instruments maturity date				15-Jul-15
Debt conversion description				These Notes will automatically convert into shares of Class A Common Stock of PEN Inc. on the later of (i) the day 180 days after the Note dates which range from April to August 2014, (ii) the day 60 days after the closing under the Merger & Exchange Agreement which closed effective August 27, 2014, or (iii) October 15, 2014.
Conversion premium to additional paid-in capital				13,333
Convertible Notes Payable [Member] | Class A Common Stock [Member]
Percentage of Principal and accrued interest converted into shares			75.00%
Convertible promissory notes and accrued interest			1,614
Convertible Notes Payable [Member] | October 15, 2014 [Member]
Percentage of Principal and accrued interest converted into shares				75.00%
Convertible Notes Payable [Member]
Debt instruments interest rate				8.00%
Debt instruments face amount				50,000
Accrued a put premium amount				$16,666

Convertible_Notes_Payable_Sche

Convertible Notes Payable - Schedule of Convertible Notes Payable (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Debt Disclosure [Abstract]
Convertible notes payable	$10,000
Put premium	3,333
Total	$13,333

Related_Party_Transactions_Det

Related Party Transactions (Details Narrative) (USD $)	12 Months Ended		1 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Nov. 17, 2014	Dec. 07, 2014
Sales to the related party	$198,858	$209,170
Accounts receivable - related party	38,246	17,224
Accrued a put premium amount	3,333
Fees and expenses to board member	232,872
Class A Common Stock [Member]
Number of shares issued for conversion, shares			1,232,684	1,086,420
Class B Common Stock [Member]
Number of shares issued for conversion, shares			242,036
Related Parties [Member]
Accrued a put premium amount	20,001
Convertible notes payable - related parties, net	0
Debt conversion based on average closing price	75.00%
Convertible Notes Payable [Member]
Debt instruments face amount	553,875
Debt instruments maturity date	15-Jul-15
Debt conversion description	These Notes will automatically convert into shares of Class A Common Stock of PEN Inc. on the later of (i) the day 180 days after the Note dates which range from April to August 2014, (ii) the day 60 days after the closing under the Merger & Exchange Agreement which closed effective August 27, 2014, or (iii) October 15, 2014.
Convertible Notes Payable [Member] | Class A Common Stock [Member]
Percentage of principal and accrued interest converted into shares				75.00%
Convertible promissory notes and accrued interest				1,614
Convertible Notes Payable [Member] | October 15, 2014 [Member]
Percentage of principal and accrued interest converted into shares	75.00%
Convertible Notes Payable [Member] | Related Parties [Member]
Debt instruments interest rate	8.00%
Debt instruments face amount	60,000
Debt instruments maturity date	31-May-14
Debt conversion description	These Notes will automatically convert into shares of Class A Common Stock of PEN Inc. on the later of (i) the day 180 days after the Note dates which range from April to August 2014, (ii) the day 60 days after the closing under the Merger & Exchange Agreement which closed effective August 27, 2014, or (iii) October 15, 2014.
Convertible Notes Payable [Member] | Related Parties [Member] | October 15, 2014 [Member]
Percentage of principal and accrued interest converted into shares	75.00%
Convertible Notes Payable Related Parties [Member] | Class A And B Common Stock [Member]
Convertible notes payable - related parties, net			60,000
Convertible promissory notes and accrued interest			2,556

Stockholders_Equity_Details_Na

Stockholders' Equity (Details Narrative) (USD $)	12 Months Ended	0 Months Ended		1 Months Ended		0 Months Ended			3 Months Ended	0 Months Ended	1 Months Ended
	Dec. 31, 2014	Aug. 27, 2014	Aug. 26, 2014	Nov. 17, 2014	Dec. 07, 2014	Sep. 24, 2014	Aug. 28, 2014	Sep. 01, 2014	Dec. 31, 2014	Dec. 10, 2014	Apr. 19, 2013	Dec. 31, 2013
Capital stock authorized shares	1,820,000,000								1,820,000,000
Preferred stock, par value	$0.00								$0.00			$0.00
Preferred stock, shares authorized	20,000,000								20,000,000			20,000,000
Common stock, par value	$0.00								$0.00
Common stock, shares authorized	1,800,000,000								1,800,000,000
Common stock voting rights	Holders of PEN Class B common stock are entitled to 100 votes per share in the election of directors and other matters submitted to a vote of the stockholders.
Share based compensation amount	$55,080
Number of stock shares issued for service, value	96,320
Common stock issued from conversion of convertible debt and interest	137,504
Accrued expenses	964,587								964,587			344,271
Dr Zvi Yaniv [Member]
Equity issuance price per share		$0.07
Number of shares issued for forfeiture		6,800,000
Expected vested exercise price description		price of the shares during a measurement period of ten consecutive trading days reaches certain price thresholds. At a $0.10 price, one million of the shares vest, with additional tranches of one million shares vesting if the price reaches $0.15, $0.20, $0.25 and $0.30. The last 1.8 million shares vest at a $0.35 price threshold.
Fair value of granted stock on the quoted trading price		495,720
Fair value recognized over the requisite service period		3 years
Former Directors [Member]
Share based compensation amount	14,000
Applied Nanotech, Inc [Member]
Outstanding Convertible note converted into common stock	32,379,288		32,379,288
Applied Nanotech, Inc [Member] | Chief Financial Officer [Member]
Share based compensation amount	123,285
Accrued expenses	123,285								123,285
Class Z Commmon Stock [Member]
Common stock, par value	$0.00								$0.00
Common stock, shares authorized	100,000,000								100,000,000
Number of stock shares issued for service
Number of stock shares issued for service, value
Common stock issued from conversion of convertible debt and interest
Common stock issued from conversion of convertible debt and interest, shares
Class A Common Stock [Member]
Common stock outstanding			203,363,059
Number of stock shares issued for service	1,392,305
Number of stock shares issued for service, value	139
Common stock issued from conversion of convertible debt and interest	232
Common stock issued from conversion of convertible debt and interest, shares	2,319,104
Class A Common Stock [Member]
Common stock, par value	$0.00								$0.00			$0.00
Common stock, shares authorized	1,300,000,000								1,300,000,000			1,300,000,000
Common stock outstanding	234,744,655								234,744,655			27,670,187
Common stock issued from conversion of convertible debt and interest				60,000	40,000
Common stock issued from conversion of convertible debt and interest, shares				1,232,684	1,086,420
Class A Common Stock [Member] | February 27, 2015 [Member]
Number of stock issued during period	1,200,000
Equity issuance price per share	$0.06
Number of shares issued during period for related parties, value	123,285
Class A Common Stock [Member] | Convertible Notes Payable [Member]
Accrued expenses					1,614
Class A Common Stock [Member] | January 31, 2015 [Member]
Number of stock issued during period	889,580
Equity issuance price per share	$0.06
Number of shares issued during period for related parties, value	123,285
Class A Common Stock [Member] | Former Directors [Member]
Number of stock issued during period	11,164,620						11,164,620
Equity issuance price per share						$0.06
Number of shares issued during period for related parties, value						7,000
Number of stock shares issued for service						83,610
Number of stock shares issued for service, value						7,000
Class A Common Stock [Member] | Former CFO [Member]
Number of stock issued during period for payment of accrued fees to director			1,500,000
Class A Common Stock [Member] | Former CFO [Member] | Applied Nanotech, Inc [Member]
Number of stock issued during period								1,500,000
Number of shares issued during period for related parties								1,200,000
Equity issuance price per share								$0.07
Number of shares issued during period for related parties, value								82,320
Share based compensation amount	82,320								82,320
Class A Common Stock [Member] | Directors [Member]
Number of shares issued during period for related parties										108,695
Equity issuance price per share										$0.05
Class A Common Stock [Member] | Nano [Member]
Number of stock shares exchanged during period	27,670,187	27,670,187									250,698,105
Stock issued during period for merger consideration	203,363,509
Class B Common Stock [Member]
Common stock, par value	$0.00								$0.00			$0.00
Common stock, shares authorized	400,000,000								400,000,000			400,000,000
Common stock outstanding	251,017,063								251,017,063			250,698,105
Common stock issued from conversion of convertible debt and interest				60,000
Common stock issued from conversion of convertible debt and interest, shares				242,036
Class B Common Stock [Member] | Former Directors [Member]
Equity issuance price per share						$0.06
Number of stock shares issued for service						33,444
Number of stock shares issued for service, value						7,000
Class B Common Stock [Member] | Directors [Member]
Number of shares issued during period for related parties										43,478
Equity issuance price per share										$0.05
Fair value of granted stock on the quoted trading price										7,000
Class B Common Stock [Member] | Nano [Member]
Number of stock shares exchanged during period	250,698,105	250,698,105
Class Z Commmon Stock [Member]
Common stock, par value	$0.00								$0.00			$0.00
Common stock, shares authorized	100,000,000								100,000,000			100,000,000
Common stock outstanding	47,273,470								47,273,470			47,273,470
Class Z Commmon Stock [Member] | Nano [Member]
Number of stock shares exchanged during period	47,273,470	47,273,470
Class A And B Common Stock [Member] | Convertible Notes Payable Related Parties [Member]
Accrued expenses				$2,556

Stockholders_Equity_Schedule_o

Stockholder's Equity - Schedule of Stock Option Plan Activity (Details) (Stock Option [Member], USD $)	12 Months Ended
	Dec. 31, 2014
Stock Option [Member]
Shares Outstanding, Beginning balance
Stock options assumed in acquisition	5,525,825
Shares, Exercised
Shares, Forfeited	-1,168,297
Shares Outstanding, Ending balance	4,357,528
Shares Exercisable	4,357,528
Weighted-Average Exercise Price, Outstanding, Beginning
Weighted-Average Exercise Price, Granted	$0.60
Weighted-Average Exercise Price, Exercised
Weighted-Average Exercise Price, Forfeited or expired	($0.98)
Weighted-Average Exercise Price, Outstanding, Ending	$0.50
Weighted-Average Exercise Price, Exercisable	$0.50
Weighted-Average Remaining Contractual Terms (Years), Outstanding	4 years 22 days
Weighted-Average Remaining Contractual Terms (Years), Exercisable	4 years 22 days
Aggregate Intrinsic Value, Share Outstanding
Aggregate Intrinsic Value, Share Exercisable

Income_Taxes_Details_Narrative

Income Taxes (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Statutory income tax rate	34.00%
Net operating loss carryforward	$7,084,000
Change in valuation of allowance	$40,000
Tax credit carryforwards expiration date	will expire in 2034

Income_Taxes_Schedule_of_Effec

Income Taxes - Schedule of Effective Statutory Rate of Income Taxes (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Income tax benefit at U.S. statutory rate of 34%	($759,000)	($74,229)
Forfeiture of stock options	184,000
Non-deductible expenses	615,000
Loss allocated to prior LLC members		74,229
Income tax incurred on LLC profits prior to acquisition	84,183
Change in valuation allowance	-40,000
Total provision for income tax	$84,183
Statutory income tax rate	34.00%

Income_Taxes_Schedule_of_Compo

Income Taxes - Schedule of Components of Deferred Tax Assets and Liabilities (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Net operating loss carry forwards	$2,407,000
Stock-based compensation	392,000
Allowance for inventory obsolescence	72,000
Accrued compensation	106,000
Other	61,000
Total deferred tax assets	3,038,000
Less: deferred tax liability: intangible assets	-81,000
Net deferred tax assets before valuation allowance	2,957,000
Valuation allowance	-2,957,000
Net deferred tax asset

Commitments_and_Contingencies_1

Commitments and Contingencies (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]
Rent expense for operating leases	$426,488	$375,330
Amortization for deferred lease incentives	$12,830	$12,830

Commitments_and_Contingencies_2

Commitments and Contingencies - Schedule of Future Minimum Lease Payments (Details) (USD $)	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
2015	$587,465
2016	584,638
2017	469,347
2018	192,400
2019	32,200
Total minimum non-cancelable operating lease payments	$1,866,050

Concentrations_Details_Narrati

Concentrations (Details Narrative)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Percentage of sales	50.00%	57.00%
Percentage of vendor concentration risk	49.00%
Supplier One Member
Percentage of vendor concentration risk	24.00%	14.00%
Supplier Two Member
Percentage of vendor concentration risk	9.00%
Supplier Three Member
Percentage of vendor concentration risk	8.00%
Supplier Four Member
Percentage of vendor concentration risk	8.00%
United States [Member]
Percentage of sales	89.00%	85.00%
Other Geographical Area [Member] | Maximum [Member]
Percentage of sales	10.00%	10.00%

Concentrations_Schedule_of_Sal

Concentrations - Schedule of Sales Percentage (Details)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Percentage of revenues	50.00%	57.00%
Customer A [Member]
Percentage of revenues	24.00%	31.00%
Customer B [Member]
Percentage of revenues	16.00%	14.00%
Customer C [Member]
Percentage of revenues	10.00%	12.00%

Concentrations_Schedule_of_Acc

Concentrations - Schedule of Accounts Receivable (Details)	Dec. 31, 2014	Dec. 31, 2013
Percentage of accounts receivable	44.00%	75.00%
Customer A [Member]
Percentage of accounts receivable	31.00%	35.00%
Customer B [Member]
Percentage of accounts receivable	3.00%	32.00%
Customer C [Member]
Percentage of accounts receivable	10.00%	8.00%

Equity_Credits_Details_Narrati

Equity Credits (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2009	Dec. 31, 2008	Aug. 31, 2014
Equity Credits
Maximum number of credits available for issuance	385,000
Number of equity forfeited under credit	0	65,000
NUmber of units redeemed under credit	0	17,450
Number equity issued and outstanding under credit	77,700	77,700
Issued and outstanding per credit	$0.32	$0.32
Long-term employee receivable	$0	$35,880
Receivable relates to the purchases of equity credits			44,250	99,000
Purchase credit equity price per share			$0.32	$0.28
Due from employees current					13,705
Equity credits outstanding	25,178	25,079
Gain (loss) from the change in value of the equity credits	($99)	$6,678

Stock_Appriciation_Plan_Detail

Stock Appriciation Plan (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Stock Appriciation Plan Details Narrative
Maximum number of stock appreciation granted by board	1,000,000
Vested stock outstanding	235,782	235,782
Percentage of redemption value to purchase common shares	70.00%
Percentage of remaining distributed in cash to the participant	30.00%
Accrued redemption value associated with the stock appreciation rights amount	$46,146	$58,999

Segment_Reporting_Segment_Info

Segment Reporting - Segment Information Available With Respect To Reportable Business Segments (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Total segment and consolidated revenues	$9,177,568	$9,075,348
Total segment and consolidated gross profit	4,300,361	3,431,331
Total consolidated income (loss) from operations	-2,289,818	-179,928
Total consolidated depreciation and amortization	169,256	200,174
Total consolidated tangible assets	850,847	672,704
Total Segment [Member]
Total segment and consolidated revenues	9,950,477	9,075,348
Total segment and consolidated gross profit	4,300,361	3,431,331
Total segment income (loss) from operations	440,731	-179,928
Unallocated costs	-797,405
Total consolidated income (loss) from operations	-356,674	-179,928
Total segment depreciation and amortization	169,256	200,174
Unallocated depreciation	155,177
Total consolidated depreciation and amortization	324,433	200,174
Total segment capital additions	229,825	66,109
Unallocated capital additions
Total consolidated capital additions	229,825	66,109
Total consolidated tangible assets	850,847	672,704
Product Segment [Member]
Total segment and consolidated revenues	9,177,568	9,075,348
Total segment and consolidated gross profit	4,163,272	3,431,331
Total segment income (loss) from operations	509,888	-179,928
Total segment depreciation and amortization	151,438	200,174
Total segment capital additions	229,385	66,109
Total consolidated tangible assets	750,651	672,704
Research and Development Segment [Member]
Total segment and consolidated revenues	772,909
Total segment and consolidated gross profit	137,089
Total segment income (loss) from operations	-69,157
Total segment depreciation and amortization	17,818
Total segment capital additions	440
Total consolidated tangible assets	$100,196

Subsequent_Events_Details_Narr

Subsequent Events (Details Narrative) (USD $)	1 Months Ended		0 Months Ended	1 Months Ended
	Nov. 17, 2014	Dec. 07, 2014	Feb. 07, 2015	Feb. 28, 2015	Jan. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Feb. 10, 2015
Principal amount of convertible promissory note						$10,000
Class A Common Stock [Member]
Stock issued in conversion of notes payable, shares	1,232,684	1,086,420
Subsequent Event [Member] | Equipment Note [Member]
Promissory notes								373,000
Debt instrument bears interest rate								4.35%
Subsequent Event [Member] | Class A Common Stock [Member]
Aggregate shares of common stock issued				1,200,000	88,958
Stock issued in conversion of notes payable, shares			208,681
Principal amount of convertible promissory note			10,000
Accrued interest			393
Conversion premium to additional paid in capital			$3,333