ATRM (ATRM) 10-K 22 Sep 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Sep. 22, 2017	Jun. 30, 2016
Document And Entity Information
Entity Registrant Name	ATRM Holdings, Inc.
Entity Central Index Key	908,598
Document Type	10-K
Document Period End Date	Dec. 31, 2016
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filer	No
Entity Current Reporting Status	No
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 2,186,431
Entity Common Stock, Shares Outstanding		2,396,219
Trading Symbol	ATRM
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,016

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Income Statement [Abstract]
Net sales	$ 28,156,111	$ 25,631,527
Costs and expenses:
Cost of sales	26,588,700	25,982,130
Selling, general and administrative expenses	4,648,483	5,082,415
Goodwill impairment charge	1,732,804
Total costs and expenses	32,969,987	31,064,545
Operating Loss	(4,813,876)	(5,433,018)
Other income (expense):
Interest expense, net	(1,675,676)	(1,396,542)
Change in fair value of contingent earn-outs	(26,878)	(190,681)
Settlement gain		3,686,628
Loss before income taxes	(6,516,430)	(3,333,613)
Income tax expense	(7,900)	(6,000)
Net loss	$ (6,524,330)	$ (3,339,613)
Net loss per share - basic and diluted	$ (2.88)	$ (2.26)
Weighted average common shares outstanding - basic and diluted	2,264,798	1,479,825

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 1,246,696	$ 624,070
Restricted cash	150,000
Accounts receivable, net of allowance for doubtful accounts of $96,000 and $370,000 at December 31, 2016 and 2015, respectively	2,603,549	2,562,999
Costs and estimated profit in excess of billings	1,045,045	471,539
Inventories	1,404,445	1,241,074
Fair value of contingent earn-out receivable, current	359,000	329,000
Other current assets	237,896	173,028
Total current assets	7,046,631	5,401,710
Property, plant and equipment:
Land	857,700	857,700
Buildings and improvements	2,795,151	2,787,089
Equipment	1,507,809	1,342,001
Less: accumulated depreciation and amortization	(767,545)	(534,500)
Property, plant and equipment, net	4,393,115	4,452,290
Fair value of contingent earn-out receivable, noncurrent	202,000	548,000
Goodwill	3,019,637	1,732,804
Intangible assets, net	2,116,651	1,355,001
Total assets	16,778,034	13,489,805
Current liabilities:
Notes payable	3,419,924
Current portion of long-term debt	1,675,149	1,104,614
Trade accounts payable	3,776,330	3,490,842
Billings in excess of costs and estimated profit	652,150	764,517
Accrued compensation	406,620	104,023
Fair value of contingent earn-out payable	966,721
Other accrued liabilities	2,264,303	1,985,169
Total current liabilities	13,161,197	7,449,165
Long-term debt, less current portion	14,068,511	10,251,822
Deferred income taxes	18,900	13,000
Commitments and contingencies (see Notes 16 and 17)
Shareholders' deficit:
Common stock, $.001 par value; 3,000,000 shares authorized; 2,366,219 and 2,206,219 shares issued and outstanding at December 31, 2016 and 2015, respectively	2,366	2,206
Additional paid-in capital	69,702,342	69,424,564
Accumulated deficit	(80,175,282)	(73,650,952)
Total shareholders' deficit	(10,470,574)	(4,224,182)
Total liabilities and shareholders' deficit	$ 16,778,034	$ 13,489,805

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Allowance for doubtful accounts	$ 96,000	$ 370,000
Common stock, par value	$ .001	$ .001
Common stock, shares authorized	3,000,000	3,000,000
Common stock, shares issued	2,366,219	2,206,219
Common stock, shares outstanding	2,366,219	2,206,219

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Deficit - USD ($)	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Total
Balance beginning at Dec. 31, 2014	$ 1,186	$ 66,335,511	$ (70,311,339)	$ (3,974,642)
Balance beginning, shares at Dec. 31, 2014	1,186,473
Sale of common stock	$ 1,020	2,935,506		2,936,526
Sale of common stock, shares	1,019,746
Share-based compensation expense		153,547		153,547
Net loss			(3,339,613)	(3,339,613)
Balance ending at Dec. 31, 2015	$ 2,206	69,424,564	(73,650,952)	(4,224,182)
Balance ending, shares at Dec. 31, 2015	2,206,219
Share-based compensation expense	$ 60	128,878		128,938
Share-based compensation expense, shares	60,000
Issuance of stock - EBGL acquisition	$ 100	148,900		149,000
Issuance of stock - EBGL acquisition, shares	100,000
Net loss			(6,524,330)	(6,524,330)
Balance ending at Dec. 31, 2016	$ 2,366	$ 69,702,342	$ (80,175,282)	$ (10,470,574)
Balance ending, shares at Dec. 31, 2016	2,366,219

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Cash flows from operating activities:
Net loss	$ (6,524,330)	$ (3,339,613)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization expense	633,026	649,728
Amortization expense, deferred financing costs	126,290
Share-based compensation expense	128,938	153,547
Provision for (recovery of) bad debts	(66,844)	481,921
Write-down of inventories		86,016
Settlement gain		(3,686,628)
Facility expense accrual credit		(53,834)
Loss on sale of equipment	24,832	9,168
Deferred income taxes	5,900	13,000
Change in fair value of contingent earn-out receivable	3,631	190,681
Goodwill impairment charge	1,732,804
Change in fair value of contingent earn-out payable	23,247
Imputed interest on seller deferred payment obligations	22,865
Paid-in-kind (PIK) interest	534,000
Changes in operating assets and liabilities, net of acquisition:
Accounts receivable	26,294	(241,404)
Costs and estimated profit in excess of billings	(480,152)	1,319,237
Inventories	734,272	609,226
Other current assets	(61,891)	(55,994)
Trade accounts payable	230,488	(1,637,513)
Billings in excess of costs and estimated profit	(143,203)	476,935
Accrued compensation	262,349	20,041
Other accrued liabilities	(40,805)	7,567
Net cash used in operating activities	(2,828,289)	(4,997,919)
Cash flows from investing activities:
Proceeds from earn-out consideration	312,369	1,232,319
Purchase of property and equipment	(72,453)	(50,943)
Proceeds from sale of equipment	109,000	13,187
Purchase of business, net of cash acquired	(2,959,752)
Net cash (used in) provided by investing activities	(2,610,836)	1,194,563
Cash flows from financing activities:
Net proceeds from sale of common stock		2,936,526
Proceeds from issuance of long-term debt	5,000,000	1,059,025
Proceeds from revolving lines of credit	27,844,341
Principal repayments on revolving lines of credit	(24,090,129)
Principal payments on long-term debt	(2,110,453)	(1,563,974)
Payment of deferred financing costs	(432,008)
Net cash provided by financing activities	6,211,751	2,431,577
Net increase (decrease) in cash, cash equivalents and restricted cash	772,626	(1,371,779)
Cash, cash equivalents and restricted cash at beginning of year	624,070	1,995,849
Cash, cash equivalents and restricted cash at end of year	1,246,696	624,070
Supplemental cash flow information:
Cash paid for interest expense	857,061	1,104,642
Deferred financing costs recorded in accounts payable	55,000
Acquisition of equipment - financed by note payable	26,430
Settlement agreement: - reduction of note payable to seller		3,225,783
Settlement agreement: - forgiveness of accrued interest		460,845
Promissory note payable to EBGL Sellers issued as partial consideration for purchase of business	940,812
Contingent earn-out payable to EBGL Sellers as partial consideration for purchase of business	943,474
Accrued purchase price adjustment paid to EBGL Sellers in January 2017	218,447
Issuance of restricted stock to EBGL Sellers as partial consideration for purchase of business	149,000
Costs and estimated profit in excess of billings	93,354
Inventories	897,643
Other current assets	2,977
Property, plant and equipment	289,450
Goodwill	3,019,637
Intangible assets	1,081,000
Billings in excess of costs and estimated profit	(30,836)
Accrued compensation	(40,248)
Accrued liabilities	(101,492)
Purchase price	$ 5,211,485

Business Description

Business Description	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Business Description	NOTE 1: BUSINESS DESCRIPTION Unless the context otherwise requires, references in the Notes to Consolidated Financial Statements to (i) “ATRM,” the “Company,” “we,” “us” and “our,” refer to ATRM Holdings, Inc. and its consolidated subsidiaries, (ii) “KBS” refers to our modular housing manufacturing business operated by our wholly-owned subsidiary KBS Builders, Inc. and (iii) “EBGL” refers to our Minnesota-based operations including Glenbrook Building Supply, Inc. (“Glenbrook”), a retail supplier of lumber and other building supplies, and EdgeBuilder, Inc. (“EdgeBuilder”), a manufacturer of structural wall panels, permanent wood foundation systems and other engineered wood products. Through our wholly-owned subsidiaries, KBS, Glenbrook and EdgeBuilder, we manufacture modular buildings for commercial and residential applications in production facilities located in South Paris and Waterford, Maine, operate a retail lumber yard located in Oakdale, Minnesota, and manufacture structural wall panels, permanent wood foundation systems and other engineered wood products for use in construction of commercial and residential buildings in a production facility located in Prescott, Wisconsin. Our previous wholly-owned subsidiary, Maine Modular Haulers, Inc. (“MMH”) was used to provide transportation, logistics and other related services for the transportation of KBS’s completed modular buildings. In 2016, the Company decided that the shipping of KBS’s modular buildings could be done more efficiently and more economically on an outsourced basis. Under the outsourced model, KBS now directly coordinates the transportation and logistics of the delivery of its modular buildings and contracts with third-party hauling companies to transport the modules. As part of the decision to move to an outsourced transportation model, we disposed of MMH’s trucks to an unrelated third party and the frames (trailers) were transferred (at book value) to KBS from MMH. MMH was officially dissolved on March 21, 2017. The Company’s corporate headquarters is located at the Glenbrook location in Oakdale, Minnesota, a suburb of St. Paul.

Financial Position, Liquidity a

Financial Position, Liquidity and Capital Resources	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Financial Position, Liquidity and Capital Resources	NOTE 2: FINANCIAL POSITION, LIQUIDITY AND CAPITAL RESOURCES We acknowledge that the Company continues to face a challenging operating environment and while we continue to focus on improving our overall profitability, we reported an operating loss for 2016. We have incurred significant operating losses in recent years and, as of December 31, 2016, we had an accumulated deficit of approximately $80 million. Working capital has remained negative over the past several years. Cash used in operating activities, while improved over 2015, remains negative, which has required us to generate funds from investing and financing activities. At December 31, 2016, we had outstanding debt of approximately $19.2 million. We have issued various promissory notes to finance our acquisitions of KBS and EBGL and to provide for our general working capital needs. As of December 31, 2016, we had outstanding debt totaling approximately $19.2 million. Our debt included (i) $2.4 million principal outstanding on KBS’s $4.0 million revolving credit facility under a loan and security agreement with Gerber Finance Inc. (“Gerber Finance”) (the “KBS Loan Agreement”), $1.2 million principal outstanding on EBGL’s $3.0 million revolving credit facility under a loan and security agreement with Gerber Finance (the “EBGL Loan Agreement”) and $3.0 million principal outstanding under a loan and security agreement with Gerber Finance used to finance the acquisition of EBGL (the “Acquisition Loan Agreement”), (ii) $4.3 million principal amount of unsecured promissory notes issued to Lone Star Value Investors, LP (“LSVI”) and $6.8 million principal amount of unsecured promissory notes issued to Lone Star Value Co-Invest I, LP (“LSV Co-Invest I”), with interest payable semiannually and any unpaid principal and interest is due on April 1, 2019, and (iii) $0.7 million principal amount outstanding under an unsecured promissory note issued to the primary sellers of KBS, payable in monthly installments of $100,000, inclusive of interest, through July 1, 2017. We also have obligations to make $1.0 million in deferred cash payments to the sellers of EBGL, payable in quarterly installments of $250,000, inclusive of interest, through October 1, 2017. Jeffrey E. Eberwein, our Chairman of the Board, is the manager of Lone Star Value Investors GP, LLC (“LSVGP”), the general partner of LSVI and LSV Co-Invest I, and sole member of Lone Star Value Management, LLC (“LSVM”), the investment manager of LSVI. On February 23, 2016, we entered into a loan and security agreement (the “KBS Loan Agreement”) with Gerber Finance providing KBS with a credit facility with borrowing availability of up to $4.0 million, based on a formula tied to eligible accounts receivable, inventory, equipment and real estate of the borrowers. On that date, we made an initial draw of approximately $2.6 million. The initial term of the KBS Loan Agreement expires on February 22, 2018, but extends automatically for additional one-year periods unless a party provides prior written notice of termination. The KBS Loan Agreement contains certain affirmative and negative covenants, including financial covenants requiring us to maintain a minimum leverage ratio at fiscal year end and not to incur a net annual post-tax loss in any fiscal year during the term of the KBS Loan Agreement. The borrowers’ obligations under the KBS Loan Agreement are secured by all of their property and assets and are guaranteed by the Company. Our obligations under our unsecured promissory notes are subordinate to the borrowers’ obligations under the KBS Loan Agreement, pursuant to the terms of subordination agreements we entered into with Gerber Finance and the holders of our unsecured promissory notes as a condition to the extension of credit to the borrowers under the KBS Loan Agreement. At December 31, 2016, the outstanding balance on the KBS Loan Agreement was approximately $2.4 million. On August 12, 2016, the Company, LSVI and LSV Co-Invest I amended the LSVI and LSV Co-Invest I unsecured promissory notes allowing the Company, at its sole option, to elect to make any interest payment in paid-in-kind interest (“PIK Interest”) at an annual rate of 12% (versus the 10% interest rate applied to cash payments) for that period. The Company elected the PIK Interest option for the six-month period ended June 30, 2016. Accordingly, interest for the six months ended June 30, 2016, totaling $534,000 (calculated at the PIK Interest rate of 12%), was added to the balance of the LSVI and LSV Co-Invest I unsecured promissory notes. On October 4, 2016, concurrently with the closing of the EBGL acquisition, we entered into the EBGL Loan Agreement with Gerber Finance providing EBGL with a working capital line of credit of up to $3.0 million. Availability under the EBGL Loan Agreement was based on a formula tied to the borrowers’ eligible accounts receivable, inventory and equipment, and borrowings bore interest at the prime rate plus 2.75%, with interest payable monthly and the outstanding principal balance payable upon expiration of the term of the EBGL Loan Agreement. Initially, availability under the EBGL Loan Agreement was limited to $1.0 million, which amount could be increased to up to $3.0 million in increments of $500,000 upon the request of the borrowers and in the discretion of Gerber Finance. The initial term of the EBGL Loan Agreement was set to expire on October 3, 2018, but extending automatically for additional one-year periods unless a party provided prior written notice of termination. The borrowers’ obligations under the EBGL Loan Agreement were secured by all of their property and assets and were guaranteed by the Company and its other subsidiaries. At December 31, 2016, the outstanding balance on the EBGL Loan Agreement was approximately $1.0 million. Additionally, on October 4, 2016, concurrently with the closing of the EBGL acquisition, we entered into the Acquisition Loan Agreement with Gerber Finance providing EBGL with $3.0 million in financing for the acquisition. Borrowings under the Acquisition Loan Agreement bear interest at the prime rate plus 3.00%, with interest payable monthly and the outstanding principal balance payable upon expiration of the term of the Acquisition Loan Agreement. The initial term of the Acquisition Loan Agreement expires on December 31, 2018, but extends automatically for additional one-year periods unless a party provides prior written notice of termination. The borrowers’ obligations under the Acquisition Loan Agreement are secured by all of their property and assets and are guaranteed by the Company and its other subsidiaries. At December 31, 2016, the outstanding balance on the Acquisition Loan Agreement was $3.0 million. In addition, on October 4, 2016, we entered into a securities purchase agreement with LSV Co-Invest I, pursuant to which we issued to LSV Co-Invest I an unsecured promissory note made by the Company in the principal amount of $2.0 million in exchange for $2.0 million in cash, to provide additional working capital for ATRM. During 2015, 2016, and into 2017, we implemented several strategic initiatives, effected certain actions and continue to consider additional actions to improve the Company’s overall profitability and increase cash flows, including: ● KBS’s strategic shift away from large commercial projects with significant site work to focus on its core competency of manufacturing modular buildings; ● KBS’s efforts to improve operating efficiencies, including reconfiguring the South Paris factory to increase production, investments in automated equipment to reduce labor costs, implementing lean manufacturing techniques, and elimination of duplicate overhead costs through the shut-down of the Waterford factory; ● Reduction in KBS workforce including manufacturing, sales, engineering and front-office staff; ● KBS is exploring opportunities to monetize the Waterford facility, including a potential sale or lease to a third party; ● In July 2017, KBS made the final payment due to the primary seller of KBS, freeing up $100,000 per month of cash flows to be used for operations; ● In October 2016, the Company acquired the EBGL businesses, which we believe will generate net income and positive cash flows for the Company; ● As disclosed in Note 15, we amended certain of our debt agreements to allow the Company to pay interest in-kind on approximately $11 million of our debt, reducing strain on current cash flows; ● In 2017, we instituted a lumber hedging program for EBGL to assist in preserving existing margins against the potential large fluctuations in lumber raw material prices; ● As disclosed in Note 25, we refinanced one line of credit and certain debt agreements to obtain more favorable lending and payment terms and reduced total fees paid under these agreements; and ● We continue to look for opportunities to refinance our debt on more favorable terms. Our historical operating results indicate substantial doubt exists related to the Company’s ability to continue as a going concern. We believe that the actions discussed, have already occurred or are probable of occurring, and mitigate the substantial doubt raised by our historical operating results, as well as satisfy our estimated liquidity needs for the 12 months from the issuance of the consolidated financial statements. However, we cannot predict, with certainty, the outcome of our actions to generate liquidity, including the availability of additional debt financing, or whether such actions would generate the expected liquidity as currently planned. If we continue to experience operating losses, and we are not able to generate additional liquidity through the mechanisms described above or through some combination of other actions, while not expected, we may not be able to continue operations. Additionally, a failure to generate additional liquidity could negatively impact our access to inventory or services that are important to the operation of our business. In addition, these losses could further trigger violations of covenants under our debt agreements, resulting in accelerated payment of these loans. There can be no assurance that our existing cash reserves, together with funds generated by our operations and any future financings, will be sufficient to satisfy our debt payment obligations, to avoid liquidity issues and/or fund operations beyond this fiscal year. Our inability to generate funds from our operations and/or obtain financing sufficient to satisfy our payment obligations may result in our obligations being accelerated by our lenders, which would likely have a material adverse effect on our business, financial condition and results of operations. Given these uncertainties, there can be no assurance that our existing cash reserves will be sufficient to avoid liquidity issues and/or fund operations beyond this fiscal year. Although not a binding commitment, LSVM has advised us of its present intention to continue to financially support the Company in the event that additional financing is required. In 2014, 2015, and 2016, LSVM has provided financial support in the form financing through various debt agreements disclosed in Note 15. Based on the previous commitments, management believes that additional financing may be provided by LSVM or its affiliates, if necessary, in the future.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 3: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Consolidation Policy: Use of Estimates: Cash and Cash Equivalents and Restricted Cash: Accounts Receivable and Allowance for Doubtful Accounts: Inventories: Customer Rebate Program: Property, Plant and Equipment: Impairment of Goodwill and Indefinite-Lived Intangible Assets: Impairment of Long-Lived Assets with Finite Lives: Revenue Recognition: EdgeBuilder manufactures structural wall panels and permanent wood foundations pursuant to commercial construction contracts. These wall panels and wood foundation systems are manufactured in EdgeBuilder’s factory and delivered to its customers’ construction sites in accordance with the contractual delivery schedule. Many of EdgeBuilder’s wall panel construction contracts span multiple months. We recognize revenue for modular units and site work, as well as structural wall panels and wood foundations, using the percentage of completion method. Percentage of completion is determined using a units-of-production methodology based on modules delivered in accordance with the terms of the contract and cost-to-cost method with cost determined based on costs incurred to date related to each wall panel (EBGL) contract. Sales tax billed to customers is excluded from revenue. Transportation and freight billed to customers is recorded as revenue and the related costs are included in cost of sales. The current asset “Costs and estimated profit in excess of billings” represents revenues recognized in excess of amounts billed and the current liability “Billings in excess of costs and estimated profit” represents billings in excess of revenues recognized. Application of the cost-to-cost percentage of completion method of accounting requires the use of estimates of costs to be incurred in completing our performance under a contract. The cost estimating process is based on the knowledge and experience of management and involves making significant judgments. Changes in contract performance, change orders, estimated profitability, final contract settlements and other factors may result in changes to estimated and actual costs and profit. The effects of such changes are recognized in the period in which the revisions are determined. In situations where the estimated cost to complete a contract indicates a loss will be incurred, the entire loss is recorded in the period in which it is estimated. Glenbrook is a retail supplier of lumber and other building supplies. Retail sales at Glenbrook are recognized at the point of sale. Returns on retail sales are generally not material and are recognized at the point of return. Warranty Costs: Self-Insurance Costs: Income Taxes: Income (Loss) Per Common Share: Business Combinations: Share-Based Compensation: Fair Value Measurements: ● Level 1 – Quoted prices in active markets for identical assets or liabilities. ● Level 2 – Observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. ● Level 3 – Inputs that are generally unobservable and typically reflect management’s estimate of assumptions that market participants would use in pricing the asset or liability. The carrying amounts of our cash equivalents, restricted cash, accounts receivable, costs in excess of billings and estimated profit, other current assets, trade accounts payable, billings in excess of costs and estimated profit and accrued expenses at December 31, 2016 and 2015 approximate fair value due to the short-term maturities of these instruments. Contingent Earn-outs:

Recently Issued and Adopted Acc

Recently Issued and Adopted Accounting Pronouncements	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Recently Issued and Adopted Accounting Pronouncements	NOTE 4: RECENTLY ISSUED AND ADOPTED ACCOUNTING PROUNOUNCEMENTS In August 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-15, Presentation of Financial Statements – Going Concern (Subtopic 205-40): Disclosure of Uncertainties About an Entity’s Ability to Continue as a Going Concern, In April 2015, the FASB issued ASU No. 2015-03, Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs Interest – Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements In November 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash In May 2014, the FASB issued ASU No. 2014-09, which amended Revenue from Contracts with Customers (Topic 606) . In July 2015, the FASB issued ASU No. 2015-11, which amended Inventory (Topic 330) Related to Simplifying the Measurement of Inventory In November 2015, the FASB issued ASU No. 2015-17, Income Taxes (Topic 740 : Balance Sheet Classification of Deferred Taxes In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842 In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows Statement of Cash Flows (Topic 230)

Business Combination

Business Combination	12 Months Ended
	Dec. 31, 2016
Business Combinations [Abstract]
Business Combination	NOTE 5: BUSINESS COMBINATION On October 4, 2016, the Company acquired certain assets of EdgeBuilder Wall Panels, Inc. and Glenbrook Lumber & Supply, Inc. (collectively, the “ EBGL Sellers”) through the Company’s newly-formed wholly-owned subsidiaries EdgeBuilder and Glenbrook, respectively, pursuant to the terms of an Asset Purchase Agreement, dated as of the same date (the “Purchase Agreement”), by and among the Company, EdgeBuilder, Glenbrook, the EBGL Sellers and the individual owners of the EBGL Sellers (the “EBGL Acquisition”). The Company operates the businesses of EdgeBuilder and Glenbrook on a combined basis, and such businesses are referred to on a combined basis as EBGL. EBGL’s business activities include selling lumber and building supplies and manufacturing and selling prefabricated wall panels for commercial and residential construction applications and permanent wood foundation systems for residential buildings. We acquired EBGL because we believe that there is significant growth opportunity in the structural wall panel, permanent wood foundation systems and local building supply businesses. We believe that the acquisition of EBGL, along with the acquisition of KBS in 2014, provide ATRM with the potential to return to profitability. Consideration for the EBGL Acquisition totaled approximately $5.2 million and included (i) $3.0 million in cash paid at closing and $1.0 million of deferred payments payable to the EBGL Sellers in four equal installments on the first day of each of the next four fiscal quarters beginning January 1, 2017, (ii) 100,000 shares of the Company’s common stock, (iii) a potential earn-out payment of up to $1.0 million based upon the amount by which EBGL’s gross profit over the 12 months commencing October 1, 2016 exceeds a specified target and (iv) the assumption of certain liabilities of the EBGL Sellers related to the purchased assets. The cash portion of the purchase price was subject to a post-closing adjustment based on the amount of inventory and pre-paid expenses included in the purchased assets. Such price adjustment resulted in a $0.2 million increase in the purchase price, which amount was paid by the Company to the EBGL Sellers in January 2017. The shares issued as part of the purchase price are subject to transfer restrictions for 12 months following the closing. The Purchase Agreement provided that the potential earn-out payment tied to EBGL’s future gross profit would be calculated based on the EBGL Sellers’ historical accounting practices. The EBGL Sellers’ historical accounting practices were not fully compliant with accounting principles generally accepted in the United States of America (“GAAP”) including not following contract accounting rules for their large long-term wall panel contracts, differences in classification of certain costs which under GAAP would be considered costs-of-goods-sold (which were included below gross profit) and certain costs which were accounted for on a cash versus accrual basis of accounting. The purchase price and the allocation of the purchase price were as follows (in thousands): Purchase price: Cash paid at closing $ 2,960 Fair value of deferred payments owing to EBGL Sellers 941 Fair value of contingent earn-out liability 943 ATRM common stock (100,000 shares at $1.49 per share) 149 Purchase price adjustment – paid in January 2017 218 Total purchase price $ 5,211 Allocation of purchase price: Assets acquired: Inventories $ 898 Costs and estimated profit in excess of billings 93 Prepaid expenses 3 Equipment (1) 289 Goodwill (2) 3,020 Customer relationships (2)(3) 677 Tradenames (2) 104 Purchased backlog (2)(3) 300 Total assets acquired 5,384 Liabilities assumed: Billings in excess of costs and estimated profits (31 ) Accrued compensation (40 ) Accrued other liabilities (102 ) Total liabilities assumed (173 ) Net assets acquired $ 5,211 (1) The fair value of equipment was determined based primarily on an independent appraisal. (2) Goodwill and tradenames are considered indefinite-lived assets and are not subject to future amortization, but will be tested for impairment at least annually. Goodwill is comprised primarily of manufacturing processes and knowhow, assembled workforce and other intangible assets that do not qualify for separate recognition. The full amount of goodwill is expected to be deductible for tax purposes. (3) The amortization period for customer relationships is six years. Purchased backlog will be amortized over the period that the related contracts are completed, which is expected to be less than one year. On June 30, 2017, as described in Note 25, we entered into an agreement to amend the Purchase Agreement in which the parties agreed to replace the three remaining installments of the deferred payments to the EBGL Sellers ($0.75 million) and the contingent earn-out payment ($1.0 million) with set monthly payments totaling $1.8 million, payable in an initial $200,000 payment made on or about July 3, 2017 and 16 monthly installments beginning August 1, 2017 and ending on December 1, 2018. EBGL’s results are included in our consolidated statement of operations since October 4, 2016, the date of the EBGL Acquisition. The following unaudited pro forma financial information presents the combined results of ATRM and EdgeBuilder Wall Panels, Inc. and Glenbrook Lumber & Supply, Inc. for the years ended December 31, 2016 and 2015 as if the EBGL Acquisition had occurred on January 1, 2015 (in thousands): 2016 2015 Pro forma net sales $ 40,589 $ 39,690 Pro forma net loss (5,880 ) (3,448 ) Pro forma loss per share – basic and diluted (2.51 ) (2.18 ) The above unaudited pro forma financial information is not necessarily indicative of what our consolidated results of operations actually would have been or what results may be expected in the future. We incurred expenses for professional fees associated with the EBGL acquisition of approximately $0.2 million in fiscal year 2016. These costs are included in the caption “Selling, general and administrative expenses” in our consolidated statement of operations.

Contingent Earn-Out Receivable

Contingent Earn-Out Receivable	12 Months Ended
	Dec. 31, 2016
Contingent Earn-out Receivable
Contingent Earn-Out Receivable	NOTE 6: CONTINGENT EARN-OUT RECEIVABLE On April 22, 2014, we entered into an Agreement (the “BSA Agreement”) with Boston Semi Equipment LLC (“BSE”) and Boston Semi Automation LLC (“BSA”), a wholly owned subsidiary of BSE, pursuant to which we transferred our assets and certain liabilities related to our business of designing, manufacturing, marketing and servicing equipment used in the handling of integrated circuits (“test handler product line”) to BSA. The BSA Agreement provides that BSA will pay to ATRM a royalty on all revenue related to the test handler product line through December 31, 2018. Royalties earned are subject to certain qualifications and adjustments. The royalty percentage was 12% as of the quarter ended December 31, 2015 and decreases 0.75% each quarter thereafter. Royalty payments are due 60 days after the end of each calendar quarter. We received payments totaling approximately $0.3 million and $1.3 million at December 31, 2016 and 2015, respectively. The contingent earn-out receivable totaled approximately $0.6 million and $0.9 million at December 31, 2016 and 2015, respectively.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2016
Fair Value Disclosures [Abstract]
Fair Value Measurements	NOTE 7: FAIR VALUE MEASUREMENTS Financial assets and liabilities reported at fair value on a recurring basis include the following (in thousands): December 31, 2016 2015 Contingent earn-out receivable (based on Level 3 inputs): Current portion $ 359 $ 329 Noncurrent portion 202 548 Total $ 561 $ 877 Contingent earn-out payable (based on Level 3 inputs) $ (967 ) $ — The following table summarizes the activity for our Level 3 assets and liabilities measured on a recurring basis (in thousands): Earn-Out Receivable (1) Earn-Out Payable (2) Balance at December 31, 2014 $ 2,300 $ — Subtract – decreases based on re-assessments (included in earnings) (191 ) — Settlements (1,232 ) — Balance at December 31, 2015 877 — Add – fair value of earn-out liability at closing of EBGL Acquisition — (943 ) Subtract – net decrease based on re-assessments (included in earnings) (4 ) — Add – net increase based on re-assessments (included in earnings) — (24 ) Settlements (312 ) — Balance at December 31, 2016 $ 561 $ (967 ) (1) Earn-out receivable related to the transfer of our test handler product line in 2014 (see Note 6). (2) Earn-out payable related to the EBGL Acquisition in 2016 (see Note 5). Quantitative information about Level 3 fair value assets and liabilities measured on a recurring basis at December 31, 2016 is summarized in the table below: Fair Value Asset/Liability Valuation Technique Unobservable Input Amount Contingent earn-out receivable Discounted cash flow Estimated revenue for remaining royalty period Performance weighted average Discount rate $11 million 60% to 125% 10 percent Contingent earn-out payable Discounted cash flow Estimated gross profit for earn-out period Discount rate $3.4 million 10 percent Quantitative information about Level 3 fair value assets measured on a recurring basis at December 31, 2015 is summarized in the table below: Fair Value Asset Valuation Technique Unobservable Input Amount Contingent earn-out receivable related to transfer of test handler product line Discounted cash flow Estimated revenue for remaining royalty period Performance weighted average Discount rate $14 million 60% to 125% 10 percent Financial assets reported at fair value on a nonrecurring basis include the following (in thousands): Year ended December 31, 2016 Fair Value (Level 3) Total Gains and (Losses) Goodwill related to KBS acquisition (1) $ — $ (1,733 ) (1) We recorded a goodwill impairment charge of approximately $1.7 million in year 2016 in connection with the write-off of the remaining goodwill related to the KBS acquisition (see Note 10). The following table summarizes the activity for our Level 3 assets measured on a nonrecurring basis (in thousands): KBS Goodwill (1) Balance at December 31, 2015 $ 1,733 Subtract – KBS goodwill impairment recorded at June 30, 2016 (included in earnings) (1,733 ) Balance at December 31, 2016 $ — (1) For more information regarding Goodwill, see Note 10.

Accounts Receivable

Accounts Receivable	12 Months Ended
	Dec. 31, 2016
Receivables [Abstract]
Accounts Receivable	NOTE 8: ACCOUNTS RECEIVABLE Accounts receivable are comprised of the following (in thousands): December 31, 2016 2015 Contract billings $ 2,330 $ 2,586 Retainage 370 347 Subtotal 2,700 2,933 Less - allowance for doubtful accounts (96 ) (370 ) Accounts receivable, net $ 2,604 $ 2,563 Retainage balances are expected to be collected within the next twelve months.

Inventories

Inventories	12 Months Ended
	Dec. 31, 2016
Inventory Disclosure [Abstract]
Inventories	NOTE 9: INVENTORIES Inventories are comprised of the following (in thousands): December 31, 2016 2015 Raw materials $ 1,404 $ 1,120 Finished goods — 121 Total inventories $ 1,404 $ 1,241 In fiscal year 2015, KBS wrote down two residential home models to their estimated net realizable values. The related charge of approximately $86,000 is included in cost of sales in our consolidated statement of operations for the year ended December 31, 2015.

Goodwill and Intangible Assets,

Goodwill and Intangible Assets, Net	12 Months Ended
	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets, Net	NOTE 10: GOODWILL AND INTANGIBLE ASSETS, NET Intangible assets are comprised of the following (in thousands): December 31, 2016 December 31, 2015 Gross Carrying Amount Accumulated Net Carrying Value Gross Carrying Amount Accumulated Amortization Net Carrying Value Indefinite-lived intangible assets: Goodwill $ 3,020 $ — $ 3,020 $ 1,733 $ — $ 1,733 Trademarks 394 — 394 290 — 290 Total 3,414 — 3,414 2,023 — 2,023 Finite-lived intangible assets: Customer relationships 2,097 (586 ) 1,511 1,420 (355 ) 1,065 Purchased backlog 1,290 (1,078 ) 212 990 (990 ) — Total 3,387 (1,664 ) 1,723 2,410 (1,345 ) 1,065 Total intangible assets $ 6,801 $ (1,664 ) $ 5,137 $ 4,433 $ (1,345 ) $ 3,088 The following table summarizes the activity for Goodwill (in thousands): Goodwill Balance at December 31, 2015 $ 1,733 Subtract – KBS goodwill impairment recorded at June 30, 2016 (included in earnings) (1,733 ) Add – goodwill recorded on October 4, 2016 in connection with the EBGL Acquisition 3,020 Balance at December 31, 2016 $ 3,020 Since the acquisition of KBS in 2014, KBS’s operating results lagged behind management’s expectations. Despite the implementation of its strategic plans for change at KBS, which have begun to materialize in KBS’s overall operating results, KBS continues to underperform our projected levels of net revenue and net income. Accordingly, we completed a goodwill impairment assessment as of September 30, 2016 and determined that the carrying value of the KBS goodwill exceeded the fair value by $1.7 million at that date. Accordingly, we recorded a goodwill impairment charge of approximately $1.7 million in 2016. Amortization expense amounted to approximately $319,000 and $333,000 in 2016 and 2015, respectively. Estimated amortization of purchased intangible assets is as follows over the next five years (in thousands): 2017 $ 527 2018 316 2019 316 2020 316 2021 163 Thereafter 85 Total $ 1,723

Uncompleted Construction Contra

Uncompleted Construction Contracts	12 Months Ended
	Dec. 31, 2016
Contractors [Abstract]
Uncompleted Construction Contracts	NOTE 11: UNCOMPLETED CONSTRUCTION CONTRACTS The status of uncompleted construction contracts is summarized below (in thousands): December 31, 2016 2015 Costs incurred on uncompleted contracts $ 6,575 $ 1,155 Inventory purchased for specific contracts 837 1,819 Estimated profit 1,150 142 Sub-total 8,562 3,116 Less billings to date (8,169 ) (3,409 ) Total $ 393 $ (293 ) Included in the following balance sheet captions: Costs and estimated profit in excess of billings $ 1,045 $ 472 Billings in excess of costs and estimated profit (652 ) (765 ) Total $ 393 $ (293 ) The Company has approximately $10.7 million of work under contract remaining to be recognized at December 31, 2016.

Trade Accounts Payable Retainag

Trade Accounts Payable Retainage	12 Months Ended
	Dec. 31, 2016
Trade Accounts Payable Retainage
Trade Accounts Payable Retainage	NOTE 12: TRADE ACCOUNTS PAYABLE RETAINAGE Trade accounts payable of approximately $3.8 million at December 31, 2016 included retainage amounts due to subcontractors totaling approximately $0.4 million. Trade accounts payable of approximately $3.5 million at December 31, 2015 included retainage amounts due to subcontractors totaling approximately $0.5 million. Retainage balances at December 31, 2016 are expected to be settled within the next twelve months.

Other Accrued Liabilities

Other Accrued Liabilities	12 Months Ended
	Dec. 31, 2016
Payables and Accruals [Abstract]
Other Accrued Liabilities	NOTE 13: OTHER ACCRUED LIABILITIES Other accrued liabilities are comprised of the following (in thousands): December 31, 2016 2015 Accrued interest expense $ 637 $ 502 Accrued sales taxes 739 562 Accrued severance and related costs — 331 Accrued health insurance costs 96 133 Accrued sales rebates 327 402 Accrued warranty 49 39 Other 416 16 Total other accrued liabilities $ 2,264 $ 1,985 In connection with a restructuring of our KBS operations during the third quarter of 2015, we terminated six employees, including two former KBS officers. Pursuant to employment agreements, we recorded a severance charge of approximately $421,000 in 2015 related to this restructuring. The severance amounts are payable in weekly installments through October 2016. The severance charge is included in “Selling, general and administrative expenses” in our consolidated statement of operations for the year ended December 31, 2015. The following table summarizes product warranty expense accruals and settlements for the two years ended December 31, 2016 (in thousands): Accrual balance at beginning of year Accruals for warranties Settlements made Accrual balance at end of year 2016 $ 39 $ 116 $ (106 ) $ 49 2015 78 58 (97 ) 39

Notes Payable

Notes Payable	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Notes Payable	NOTE 14: NOTES PAYABLE As of December 31, 2016, we had outstanding notes payable of approximately $3.4 million. Our notes payable included (i) $2.4 million principal outstanding on KBS’s $4.0 million revolving credit facility under a loan and security agreement with Gerber Finance (the “KBS Loan Agreement”) and (ii) $1.2 million principal outstanding on EBGL’s $3.0 million revolving credit facility under a loan and security agreement with Gerber Finance (the “EBGL Loan Agreement”). On February 23, 2016, ATRM and KBS entered into the KBS Loan Agreement with Gerber Finance, providing KBS with a revolving line of credit with borrowing availability of up to $4.0 million. The initial term of the KBS Loan Agreement expires on February 22, 2018, but extends automatically for additional one-year periods unless a party provides prior written notice of termination. Availability under the line of credit is based on a formula tied to KBS’s eligible accounts receivable, inventory, equipment and real estate. Borrowings bear interest at the prime rate plus 2.75%, with interest payable monthly. The outstanding principal balance is payable upon expiration of the term of the KBS Loan Agreement. The KBS Loan Agreement also provides for certain fees payable to Gerber Finance during its term, including a 1.5% annual facilities fee and a 0.10% monthly collateral monitoring fee. KBS’s obligations under the KBS Loan Agreement are secured by all of its property and assets and are guaranteed by ATRM. Unsecured promissory notes issued by KBS and ATRM are subordinate to KBS’s obligations under the KBS Loan Agreement. The KBS Loan Agreement contains representations, warranties, affirmative and negative covenants, events of default and other provisions customary for financings of this type. Financial covenants require that KBS maintains a maximum leverage ratio (as defined in the KBS Loan Agreement) of 7:1 at December 31, 2016, and that KBS not incur a net annual post-tax loss in any fiscal year during the term of the KBS Loan Agreement. We incurred approximately $230,000 of costs associated with the KBS Loan Agreement which we are amortizing ratably over the term of the loan. At December 31, 2016, the outstanding balance on the KBS Loan Agreement was approximately $2.6 million, which after an offset of approximately $0.2 million of unamortized deferred cost of issuance, nets to approximately $2.4 million. On October 4, 2016, concurrently with the closing of the EBGL Acquisition, we entered into the EBGL Loan Agreement with Gerber Finance providing EBGL with a working capital line of credit of up to $3.0 million. Availability under the EBGL Loan Agreement was based on a formula tied to the borrowers’ eligible accounts receivable, inventory and equipment, and borrowings bore interest at the prime rate plus 2.75%, with interest payable monthly and the outstanding principal balance payable upon expiration of the term of the EBGL Loan Agreement. Initially, availability under the EBGL Loan Agreement was limited to $1.0 million, which amount could be increased to up to $3.0 million in increments of $500,000 upon the request of the borrowers and in the discretion of Gerber Finance. The initial term of the EBGL Loan Agreement was set to expire on October 3, 2018, but extending automatically for additional one-year periods unless a party provided prior written notice of termination. The borrowers’ obligations under the EBGL Loan Agreement were secured by all of their property and assets and were guaranteed by the Company and its other subsidiaries. We incurred approximately $257,000 of costs associated with the EBGL Loan Agreement which we are amortizing ratably over the term of the loan. At December 31, 2016, the outstanding balance on the EBGL Loan Agreement was approximately $1.2 million, which after an offset of approximately $0.2 million of unamortized deferred cost of issuance, nets to approximately $1.0 million. At the applicable test dates, we were not in compliance with the following financial covenants: (i) a requirement for KBS to maintain a minimum leverage ratio of 7:1; (ii) a requirement for KBS not to incur a net annual post-tax loss in any fiscal year of the loan agreements; and (iii) a requirement to deliver the Company’s fiscal year-end financial statements reviewed by an independent certified accounting firm acceptable to Gerber within 105 days from the fiscal year ended December 31, 2016. In August 2017, Gerber Finance provided us with a waiver for these events. Based upon information available to us as of September 13, 2017, we believe we will be in compliance with the financial covenant requiring no net annual post-tax loss for KBS at future test dates. However, it is likely that we will not be in compliance with the minimum leverage ratio covenant as of the next future test date. If we fail to comply with any financial covenant under our loan agreements with Gerber Finance going forward, under certain circumstances after a cure period, Gerber Finance may demand the repayment of the credit facilities amount outstanding and any unpaid interest thereon.

Long-Term Debt

Long-Term Debt	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Long-Term Debt	NOTE 15: LONG-TERM DEBT Long-term debt is comprised of the following (in thousands): December 31, 2016 2015 LSVI Promissory Note payable to related party, unsecured, interest of 10% per annum (12% per annum PIK interest) payable semi-annually in July and January, with any unpaid principal and interest due on April 1, 2019 (1) $ 4,261 $ 5,000 Promissory notes payable to LSV Co-Invest I, a related party, unsecured, interest of 10% per annum (12% per annum PIK interest) payable semi-annually in July and January, with any unpaid principal and interest due on April 1, 2019 (2) 6,773 4,500 Promissory note payable to KBS sellers, unsecured, interest imputed at 9.5% (3) 678 1,757 Installment payment agreement, 8.0% interest, payable in monthly installments of $1,199 through September 2020 (4) 46 56 Notes payable, secured by equipment, interest rates from 6.6% to 9.5%, with varying maturity dates through September 2018 22 44 Promissory note payable to Gerber Finance, secured, interest at the current prime rate plus 3.0% payable monthly with any unpaid principal and interest due on December 31, 2018 (5) 3,000 — Deferred payments to EBGL Sellers, interest imputed at 10.0% (6) 964 — Total long-term debt 15,744 11,357 Current portion (1,675 ) (1,105 ) Noncurrent portion $ 14,069 $ 10,252 (1) In order to finance the KBS acquisition and to provide general working capital, on April 1, 2014, we entered into a Securities Purchase Agreement with LSVI pursuant to which it purchased for $6.5 million in cash, an unsecured promissory note made by ATRM in the principal amount of $6.0 million (the “LSVI Promissory Note”), bearing interest at 10.0% per annum principal and interest due on April 1, 2019. ATRM may prepay the LSVI Promissory Note at any time after a specified amount of advance notice to LSVI. On December 30, 2014, we made a principal payment of $1.0 million on the LSVI Promissory Note. On February 25, 2016, we made a principal payment of $1.0 million on the LSVI Promissory Note. (2) In order to provide additional working capital to ATRM, we entered into two Securities Purchase Agreements with LSV Co-Invest I pursuant to which it purchased unsecured promissory notes made by ATRM. Each of the notes bears interest at 10.0% per annum (12% per annum PIK Interest), with interest payable semiannually in January and July and any unpaid principal and interest is due on April 1, 2019. Except for the principal amounts, the terms of these promissory notes are identical to the terms of the LSVI Promissory Note. The promissory notes issued to LSV Co-Invest I are listed below: ● $2.5 million promissory note dated July 21, 2014 ● $2.0 million promissory note dated September 19, 2014 ● $2.0 million promissory note dated October 4, 2016 (3) Promissory note payable to the principal seller of KBS, payable in monthly installments of $100,000 through July 2017. Interest imputed at 9.5% (see below). (4) Agreement to finance the purchase of software license rights and consulting services related to the implementation of enterprise management information system. (5) Acquisition Loan with Gerber Finance with a principal amount of $3.0 million, the proceeds of which were used to finance the EBGL Acquisition in October 2016. Borrowings under this loan bear interest at the prime rate plus 3.0%, with interest payable monthly and the outstanding principal payable upon the expiration of the term of the agreement; initially December 31, 2018, but extends automatically for additional one-year periods unless a party provides prior written notice of termination (see Note 2). (6) Deferred Payments to the EBGL Sellers under the Purchase Agreement, payable in quarterly installments of $250,000 on January 1, 2017, April 1, 2017, July 1, 2017 and October 1, 2017. Interest imputed at 10.0% (see Note 2). We received a waiver from LSVI and LSV Co-Invest I with respect to our interest payments under the LSVI and LSV Co-Invest I promissory notes due on July 5, 2016, totaling approximately $445,000, permitting us to make these payments at any time on or before August 31, 2016. On August 12, 2016, the Company and LSVI and LSV Co-Invest I amended the LSVI and LSV Co-Invest I promissory notes allowing the Company, at its sole option, to elect to make any interest payment in PIK Interest at an effective rate of 12% per annum (versus the 10% interest rate applied to cash payments) for that period. For the six-month interest periods ended June 30, 2016 and December 31, 2016, the Company elected the PIK Interest option. As a result, interest expense for the twelve months ended December 31, 2016, includes PIK Interest related to the LSVI and LSV Co-Invest I promissory $1.1 million (calculated at the PIK Interest rate of 12% per annum). The balance of the LSVI and LSV Co-Invest I promissory notes at December 31, 2016 includes approximately $0.5 million of PIK Interest. As partial consideration for the KBS acquisition in April 2014, we issued an unsecured promissory note to the primary seller of KBS in the principal amount of $5.5 million. We were unable to repay the note on its maturity date, December 1, 2014. In April 2015, we asserted certain indemnification and other claims against the sellers of KBS and on June 26, 2015 we entered into a settlement agreement with the sellers related to such claims. The settlement agreement provided for, among other things, the amendment and restatement of the original note to reduce the principal amount from $5.5 million to $2.5 million and the forgiveness of all then-accrued interest related to the original note. The revised principal amount is payable in monthly installments of $100,000 on the first business day of each month, inclusive of imputed interest, beginning on July 1, 2015 and through July 1, 2017. The amended and restated note does not accrue interest unless it is in default, in which case the annual interest rate would be 10%. We recorded a gain of approximately $3.7 million in fiscal year 2015 related to the settlement, which consisted of the following (in thousands): Reduction of principal (including adjustment for imputed interest at 9.5%) $ 3,226 Forgiveness of interest accrued to the date of settlement 461 Gain on settlement agreement $ 3,687 The principal balance of the amended and restated unsecured promissory note issued to the primary seller of KBS was $678,413 ($700,000 less imputed interest of $21,587) and $1,757,292 ($1,900,000 less imputed interest of $142,708) at December 31, 2016 and 2015, respectively, and is included in Long-Term Debt. The Company is party to a Registration Rights Agreement (the “Registration Rights Agreement”) with LSVI, providing LSVI with certain demand and piggyback registration rights, effective at any time after July 30, 2014, with respect to the 107,297 shares of our common stock issued upon the conversion of a convertible promissory note held by LSVI in 2014. As of December 31, 2016, LSVI owned 1,067,885 shares of our common stock, or approximately 45.1% of our outstanding shares, including 900,000 shares purchased in a common stock rights offering we completed in September 2015. Jeffrey E. Eberwein, ATRM’s Chairman of the Board, is the manager of LSVGP, the general partner of LSVI and LSV Co-Invest I, and sole member of LSVM, the investment manager of LSVI. LSVI was granted a waiver under our Tax Benefits Preservation Plan to permit the purchase of shares in the rights offering. ATRM’s entry into the securities purchase agreements with LSVI and LSV Co-Invest I was approved by a Special Committee of our Board consisting solely of independent directors. Future maturities of long-term debt are summarized below: 2017 $ 1,675 2018 3,012 2019 11,047 2020 10 Total long-term debt $ 15,744

Legal Proceedings

Legal Proceedings	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Legal Proceedings	NOTE 16: LEGAL PROCEEDINGS The Company is and may become involved in various lawsuits as well as other certain legal proceedings that arise in the ordinary course of business. Information regarding certain material proceedings is provided below. UTHE Technology Corporation v. Aetrium Incorporated Since December 1993, an action brought by UTHE Technology Corporation (“UTHE”) against ATRM and its then sales manager for Southeast Asia (“Sales Manager”), asserting federal securities claims, a RICO claim, and certain state law claims, had been stayed in the United States District Court for the Northern District of California. UTHE’s claims were based on its allegations that four former employees of a Singapore company, which UTHE formerly owned, conspired to and did divert business from the subsidiary, and in turn UTHE, and directed that business to themselves and a secret company they had formed, which forced UTHE to sell its subsidiary shares to the former employee defendants at a distressed price. The complaint alleged that ATRM and the Sales Manager participated in the conspiracy carried out by the former employee defendants. In December 1993, the case was dismissed as to the former employee defendants because of a contract requiring UTHE and them to arbitrate their claims in Singapore. The District Court stayed the case against ATRM and the Sales Manager pending the resolution of arbitration in Singapore involving UTHE and three of the former employee defendants, but not involving ATRM or the Sales Manager. ATRM received notice in March 2012 that awards were made in the Singapore arbitration against one or more of the former employee defendants who were parties to the arbitration. In June 2012, UTHE filed a motion to reopen the case against ATRM and the Sales Manager and to lift the stay, which the court granted. On September 13, 2013, the court entered final judgment dismissing all remaining claims UTHE asserted against ATRM in the litigation. On September 23, 2013, UTHE appealed the district court judgment to the United States Court of Appeal for the Ninth Circuit only as to the dismissal of UTHE’s RICO claim. The appeal was argued in a court hearing on November 19, 2015. On December 11, 2015, the Court of Appeal issued an order reversing the district court’s grant of summary judgment of UTHE’s RICO claim and remanded the case back to the district court for further proceedings. On April 20, 2016, the district court stayed the case pending a decision in the Supreme Court case RJR Nabisco, Inc. v. The European Community RJR Nabisco RJR Nabisco KBE Building Corporation v. KBS Builders, Inc., and ATRM Holdings, Inc., et al. At the time of the KBS acquisition in April 2014, KBS purchased receivables for a construction project known as the Nelton Court Housing Project (“Nelton Court”) in Hartford, CT, and also performed certain “punch-list” and warranty work. Modular units for the Nelton Court project were supplied by KBS Building Systems, Inc. (“KBS-BSI”) pursuant to a contract with KBE Building Corporation (“KBE”). KBE has asserted claims against KBS-BSI, KBS and ATRM arising out of alleged delays, and for the repair of certain alleged defects in the modular units supplied to the project. KBE’s claim seeks an unspecified amount of damages. The action has been transferred to the complex litigation docket of the Hartford Superior Court. The Court has set a trial date for February 2018, but that date will likely be continued because all of the parties have participated in mediation and settlement negotiations are ongoing, so no depositions have yet been conducted. We continue to believe that the claims asserted in this matter do not have any merit although our carriers agreed to participate in a mediation given the cost of defense. If the case is not settled, we intend to vigorously defend the action. From time to time, in the ordinary course of ATRM’s business, it is party to various other disputes, claims and legal proceedings. In the opinion of management, based on information available at this time, such disputes, claims and proceedings will not have a material effect on ATRM’s consolidated financial statements.

Leases And Rent Expense

Leases And Rent Expense	12 Months Ended
	Dec. 31, 2016
Leases [Abstract]
Leases And Rent Expense	NOTE 17: LEASES AND RENT EXPENSE EBGL leases its facilities in Oakdale, Minnesota and Prescott, Wisconsin. These facilities are being leased from limited liability companies controlled by two owners of the EBGL Sellers who are shareholders of ATRM. Neither shareholder is a director nor an officer of ATRM, and, to our knowledge, does not own more than five percent of our common stock. These lease agreements provide for monthly base rents totaling $22,135 as of December 31, 2016 and expire on September 30, 2021, with an option to renew for an additional five-year period. As of December 31, 2016, future minimum lease payments under operating leases were as follows (in thousands): 2017 $ 266 2018 266 2019 267 2020 272 2021 207 Total minimum lease payments $ 1,278 We previously leased a facility in North St. Paul, Minnesota pursuant to a lease agreement that was terminated on May 1, 2015. The facility is owned by a limited liability company controlled by a shareholder of ATRM. The shareholder is neither a director nor an officer of ATRM, and, to our knowledge, does not own more than five percent of our common stock. Rent expense, including facility and various short-term equipment operating leases, was as follows (in thousands): Year ended December 31, 2016 2015 Paid to companies controlled by shareholder $ 85 $ 94 Paid to others 15 22 Total rent expense $ 100 $ 116 We subleased a portion of the North St. Paul facility and provided administrative services to BSA and another subcontract until the lease, subleases and administrative agreements were terminated effective May 1, 2015. We received payments totaling approximately $131,000 in 2015, for such sublease rent and administrative services. Such payments are not reflected in the table above.

Common Stock Rights Offering

Common Stock Rights Offering	12 Months Ended
	Dec. 31, 2016
Common Stock Rights Offering
Common Stock Rights Offering	NOTE 18: COMMON STOCK RIGHTS OFFERING On September 18, 2015, pursuant to a rights offering to our existing shareholders, we sold 1,019,746 shares of our common stock at $3.00 per share, which included 900,000 shares sold to LSVI, our largest shareholder. Net proceeds from the offering amounted to $2,936,526, reflecting gross proceeds of $3,059,238 less $122,712 of offering-related expenses.

Stock Incentive Plans and Share

Stock Incentive Plans and Share-Based Compensation	12 Months Ended
	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock Incentive Plan and Share-Based Compensation	NOTE 19: STOCK INCENTIVE PLANS AND SHARE-BASED COMPENSATION ATRM uses the fair value method to measure and recognize share-based compensation. We determine the fair value of stock options on the grant date using the Black-Scholes option valuation model. We determine the fair value of restricted stock awards based on the quoted market price of our common stock on the grant date. We recognize the compensation expense for stock options and restricted stock awards on a straight-line basis over the vesting period of the applicable awards. 2014 Incentive Plan Our 2014 Incentive Plan (the “2014 Plan”) was approved by the Board on October 9, 2014 and became effective on December 4, 2014 upon approval by shareholders. The 2014 Plan is administered by the Compensation Committee of the Board. The purpose of the 2014 Plan is to provide employees, consultants and Board members the opportunity to acquire an equity interest in the Company through the issuance of various stock-based awards such as stock options and restricted stock. On November 17, 2016, at the 2016 Annual Meeting of Shareholders, the shareholders approved an amendment to the 2014 Plan which increased the number of shares of the Company’s common stock authorized and reserved for issuances thereunder to 400,000 shares. On June 5, 2015, ATRM granted restricted stock awards for a total of 60,000 shares of the Company’s common stock to its directors and Chief Financial Officer. The shares vested one year after the grant date. The fair value of the awards was determined to be $4.48 per share, the closing price of our common stock on the grant date. Compensation expense related to these grants amounted to approximately $115,000 and $154,000 for the years ended December 31, 2016 and 2015, respectively, and is included in the caption “Selling, general and administrative expenses” in our consolidated statement of operations. On October 19, 2016, ATRM granted restricted stock awards for a total of 30,000 shares of the Company’s common stock to its Chief Executive Officer, Chief Financial Officer and former Chief Financial Officer (10,000 shares each). The shares vest one year after the grant date. The fair value of the awards was determined to be $2.25 per share, the closing price of our common stock on the grant date. Compensation expense related to these grants amounted to approximately $14,000 for the year ended December 31, 2016, and is included in the caption “Selling, general and administrative expenses” in our consolidated statement of operations. The remaining compensation expense of approximately $54,000 will be recognized on a straight-line basis through October 19, 2017, subject to forfeitures. 2003 Stock Incentive Plan A stock incentive plan approved by our shareholders and adopted in 2003 (the “2003 Plan”) terminated in 2013. Stock options granted under the 2003 Plan continue to be exercisable according to their individual terms. The following table summarizes stock option activity under the 2003 Plan for the year ended December 31, 2016: Number Of Shares Weighted Average Exercise Price Weighted Average Remaining Contract Term Aggregate Intrinsic Value (in thousands) Outstanding, January 1, 2016 27,500 $ 6.88 Expired — Outstanding, December 31, 2016 27,500 $ 6.88 0.5 years $ 0 Exercisable, December 31, 2016 27,500 $ 6.88 0.5 years $ 0 All stock options outstanding at , 2016 December 31

Tax Benefit Preservation Plan _

Tax Benefit Preservation Plan / Preferred Stock Rights	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Tax Benefit Preservation Plan / Preferred Stock Rights	NOTE 20: TAX BENEFIT PRESERVATION PLAN / PREFERRED STOCK RIGHTS As of December 31, 2016, ATRM had federal net operating loss carryforwards (“NOLs”) of approximately $97 million and state NOLs of approximately $34 million. Section 382 of the Internal Revenue Code of 1986, as amended (the “Code”), imposes an annual limitation on the amount of taxable income that may be offset by a corporation’s NOLs if the corporation experiences an “ownership change” as defined in Section 382 of the Code. An ownership change occurs when the corporation’s “5-percent shareholders” (as defined in Section 382 of the Code) collectively increase their ownership in the corporation by more than 50 percentage points (by value) over a rolling three-year period. Additionally, various states have similar limitations on the use of state NOLs following an ownership change. On February 13, 2014, to protect the tax benefits of ATRM’s NOLs, the Board adopted a Tax Benefit Preservation Plan (the “Rights Plan”) that generally was designed to deter any person from acquiring shares of ATRM’s common stock if the acquisition would result in such person beneficially owning 4.99% or more of the common stock without the approval of the Board. In connection with the adoption of the Rights Plan, on February 13, 2014, the Board authorized and declared a dividend distribution of one right for each outstanding share of ATRM’s common stock to stockholders of record as of the close of business on February 24, 2014. Each right entitled the registered holder to purchase from the Company one one-thousandth of a share of Series B Participating Preferred Stock, par value $0.001 per share, of the Company at an exercise price of $30.00 per one one-thousandth of a Preferred Share, subject to adjustment. Subject to certain exceptions specified in the Rights Plan, the rights were to separate from ATRM’s common stock and become exercisable following (i) the 10 th th Additionally, at any time after the date on which an acquiring person beneficially owned 4.99% or more, but less than 50%, of ATRM’s common stock, the Board was permitted to exchange the rights (except for rights that were voided due to their beneficial ownership by an acquiring person or group), in whole or in part, for shares of ATRM’s common stock at an exchange ratio of one share per right (subject to adjustment), or in certain circumstances, cash or other securities of the Company having a value approximately equal to one share. The operation of the Rights Plan could have caused substantial dilution to a person or group that acquired 4.99% or more of the Company’s common stock on terms not approved by the Board. The adoption of the Rights Plan had no impact on the Company’s consolidated financial statements for fiscal years 2016 or 2015. No rights were exercisable at December 31, 2016. The Rights Plan expired on February 13, 2017.

Employee Savings 401(K) Plan

Employee Savings 401(K) Plan	12 Months Ended
	Dec. 31, 2016
Retirement Benefits [Abstract]
Employee Savings 401(K) Plan	NOTE 21: EMPLOYEE SAVINGS 401(k) PLAN ATRM has a 401(k) employee savings plan, which covers full-time ATRM employees who are at least 21 years of age. Contributions to the savings plan are at the discretion of management. No contributions were made to the plan in fiscal years 2016 or 2015.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 22: INCOME TAXES A reconciliation of income tax expense (benefit) computed using the federal statutory rate to the income tax expense (benefit) in our consolidated statements of operations is as follows (in thousands): Year ended December 31, 2016 2015 Tax benefit computed at federal statutory rate $ (2,216 ) $ (1,133 ) State taxes, net of federal benefit (156 ) (127 ) Increase valuation allowance 2,048 735 State NOL expiration/write-off 321 39 Adjustment to income tax accruals 5 423 State research credit expiration 3 65 Non-deductible expenses 3 3 Other, net — 1 Total income tax expense $ 8 $ 6 Deferred tax assets (liabilities) are comprised of the following (in thousands): December 31, 2016 2015 Accounts receivable $ 36 $ 141 Employee compensation and benefits 100 91 Contingent consideration (169 ) (268 ) Amortization 1,305 1,089 Deferred acquisition costs 245 265 NOL and tax credit carryforwards 34,807 32,895 Warranty accrual 18 15 Severance accrual — 97 Other, net 60 34 Deferred tax assets (liabilities), net $ 36,402 $ 34,359 Less valuation allowance (36,421 ) (34,372 ) Net deferred tax assets (liabilities) $ (19 ) $ (13 ) We record the benefit we will derive in future accounting periods from tax losses and credits and deductible temporary differences as “deferred tax assets.” We record a valuation allowance to reduce the carrying value of our net deferred tax assets if, based on all available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. Since 2009, we have maintained a valuation allowance to fully reserve our deferred tax assets. We recorded a full valuation allowance in 2009 because we determined there was not sufficient positive evidence regarding our potential for future profits to outweigh the negative evidence of our three-year cumulative loss position at that time. We expect to continue to maintain a full valuation allowance until we determine that we can sustain a level of profitability that demonstrates our ability to realize these assets. To the extent we determine that the realization of some or all of these benefits is more likely than not based upon expected future taxable income, a portion or all of the valuation allowance will be reversed. Such a reversal would be recorded as an income tax benefit and, for some portion related to deductions for stock option exercises, an increase in shareholders’ equity. ATRM has federal NOLs of approximately $97 million that will begin to expire in 2020 if not utilized. We also have state NOLs of approximately $34 million that will expire at various times, beginning in 2017, if not utilized. We also have federal and state research tax credit carryforwards of approximately $1.3 million that will expire at various times, beginning in 2017, if not utilized. The utilization of NOLs and research tax credit carryforwards may be subject to changes in tax regulations and/or to annual limitations as a result of changes in ownership that may already have occurred or future changes in ownership pursuant to the requirements of Section 382 of the Code. Such limitations could result in the expiration of NOL and tax credit carryforwards before utilization. Our federal and state operating loss carryforwards include windfall tax deductions from stock option exercises. The amount of windfall tax benefit recognized in additional paid-in capital is limited to the amount of benefit realized currently in income taxes payable. As of December 31, 2016, ATRM had suspended additional paid-in capital credits of $1.3 million related to windfall tax deductions. Upon realization of the NOLs from such windfall tax deductions, we would record a benefit of up to $1.3 million in additional paid-in capital. We assessed our income tax positions at December 31, 2016 and 2015 for all years subject to examination and determined that our unrecognized tax positions were immaterial at those dates. ATRM is subject to income tax examinations in the U.S. federal and certain state jurisdictions. Our 2013 and 2012 federal income tax returns were reviewed by the Internal Revenue Service during fiscal years 2015 and 2014, respectively, and resulted in no adjustments. Federal tax returns are subject to review for fiscal years 2014 through 2016 and state income tax returns are subject to review for fiscal years 2012 through 2016.

Product Line, Geographic, Signi

Product Line, Geographic, Significant Customer and Concentration of Credit Risk Data	12 Months Ended
	Dec. 31, 2016
Segment Reporting [Abstract]
Product Line, Geographic, Significant Customer and Concentration of Credit Risk Data	NOTE 23: PRODUCT LINE, GEOGRAPHIC, SIGNIFICANT CUSTOMER AND CONCENTRATION OF CREDIT RISK DATA The following table sets forth the various components of net sales by product line as a percentage of total net sales: Year ended December 31, 2016 2015 Residential homes 79 % 76 % Commercial structures 21 % 24 % Total 100 % 100 % All of our long-lived assets are located in the United States. All of our sales based on product shipment destination were within the United States. Sales to customers comprising more than 10% of our total net sales and corresponding accounts receivable concentration information for such customers is summarized below: Percent of total sales for year ended December 31, Percent of total accounts receivable as of December 31, 2016 2015 2016 2015 Residential Customers Customer A 10.7 % * * 12.0 % Customer B * * 11.8 % * Commercial Customers Customer C * 14.7 % * * Customer D * * * 26.9 % Customer E * * 27.0 % * * Percent was less than 10% of the total.

Operating Segments

Operating Segments	12 Months Ended
	Dec. 31, 2016
Segment Reporting [Abstract]
Operating Segments	NOTE 24: OPERATING SEGMENTS Prior to the EBGL Acquisition in October 2016, the Company’s operating results reflected the operating results of KBS, along with certain corporate overhead and corporate borrowing activity. Since the October 2016 EBGL Acquisition, the Company manages and organizes its business in two distinct reportable segments: (i) modular building manufacturing and (ii) structural wall panel and wood foundation manufacturing, including building supply retail operations. The modular building manufacturing segment, through KBS (including MMH), manufactures modular buildings for both single-family residential homes and larger, commercial building projects. The structural wall panel and wood foundation manufacturing segment (which also includes the building supply retail operations), manufactures structural wall panels for both residential and commercial projects as well as permanent wood foundation systems for residential homes, through the EdgeBuilder subsidiary, in addition to operating a local building supply retail operation through the Glenbrook subsidiary. The Company also has corporate level activities and expenditures which are not considered a reportable segment. Each segments’ accounting policies are the same as those described in the summary of significant accounting policies (Note 3). There are no intersegment sales. The Company’s reportable business segments are strategic business units that offer different products and services. Each segment is managed separately because they have different manufacturing processes and market to different customer bases, in geographically different markets. The following table presents certain financial information regarding each reportable segment as of and for the year ended December 31, 2016: Modular Home Manufacturing Structural Wall Panel Manufacturing Total Segment net sales $ 24,654,447 $ 3,501,664 $ 28,156,111 Depreciation and amortization expense 501,920 131,106 633,026 Segment goodwill impairment expense 1,732,804 — 1,732,804 Interest expense, net 408,912 120,012 528,924 Segment net loss 3,503,268 155,074 3,658,342 Total segment assets 8,007,031 7,126,033 15,133,064 Expenditures for segment assets 50,726 21,727 72,453 Reconciliation of Segment Information Revenues Total net sales for reportable segments $ 28,156,111 Other net sales — Consolidated net sales $ 28,156,111 Net loss Total net loss for reportable segments $ 3,658,342 Other net sales — Unallocated amounts: Other corporate expenses 1,707,705 Interest expense 1,146,752 Change in fair value of contingent earn-out 3,631 Provision for income taxes 7,900 Consolidated net loss $ 6,524,330 Assets Total assets for reportable segments $ 15,133,064 Other assets 1,644,970 Consolidated assets $ 16,778,034 Other Significant Adjustments Segment Totals Adjustments Consolidated Totals Depreciation and amortization expense $ 633,026 $ — $ 633,026 Segment goodwill impairment expense $ 1,732,804 $ — $ 1,732,804 Interest expense $ 528,924 $ 1,146,752 $ 1,675,676 The reconciling item to adjust interest expense is the amount of interest incurred by the Company at the parent level, but not allocated to the operating segments. The other adjustments reflect amounts incurred at the parent not allocated to the operating segments. None of the other adjustments are considered significant.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2016
Subsequent Events [Abstract]
Subsequent Events	NOTE 25: SUBSEQUENT EVENTS On March 31, 2017, ATRM entered into an additional Securities Purchase Agreement with LSV Co-Invest I. Pursuant to this agreement, LSV Co-Invest I purchased for $0.5 million in cash, an unsecured promissory note dated March 31, 2017, made by ATRM in the principal amount of $0.5 million. The note bears interest at 10.0% per annum, with interest payable semiannually in January and July; provided, however, LSV Co-Invest I may elect to receive any PIK Interest at an annual rate of 12.0%, so long as any such interest payment is made either (x) entirely in PIK Interest or (y) 50% cash and 50% PIK Interest. Except for the principal amount and the PIK Interest feature, the terms of this promissory note are identical to the terms of the previous LSV Co-Invest I promissory notes and the LSVI Promissory Note. On June 30, 2017, EBGL entered into a Revolving Credit Loan Agreement (the “Premier Loan Agreement”) with Premier Bank (“Premier”) providing EBGL with a working capital line of credit of up to $3.0 million. The Premier Loan Agreement replaced the EBGL Loan Agreement, which was terminated on the same date. Availability under the Premier Loan Agreement is based on a formula tied to EBGL’s eligible accounts receivable, inventory and equipment, and borrowings bear interest at the prime rate plus 1.50%, with interest payable monthly and the outstanding principal balance payable upon expiration of the term of the Premier Loan Agreement. The Premier Loan Agreement also provides for certain fees payable to Premier during its term. The initial term of the Premier Loan Agreement expires on June 30, 2018, but may be extended from time to time at our request, subject to approval by Premier. EBGL’s obligations under the Premier Loan Agreement are secured by all of their inventory, equipment, accounts and other intangibles, fixtures and all proceeds of the foregoing. The Premier Loan Agreement contains representations, warranties, affirmative and negative covenants, events of default and other provisions customary for financings of this type. The occurrence of any event of default under the Premier Loan Agreement may result in the obligations of EBGL becoming immediately due and payable. As a condition to closing the Premier Loan Agreement, each of the Company and Jeffrey E. Eberwein, a director of the Company, executed a guaranty, dated as of the same date, in favor of Premier, absolutely and unconditionally guaranteeing all of EBGL’s obligations under the Premier Loan Agreement. On June 30, 2017, the Company entered into a Second Agreement of Amendment to Loan and Security Agreement to amend the Acquisition Loan Agreement to waive certain covenants and to make certain amendments in connection with the termination of the EBGL Loan Agreement and refinancing under the Premier Loan Agreement. As discussed in Note 5, the Company entered into an Asset Purchase Agreement, dated as of October 4, 2016 (as amended, the “EBGL APA”), by and among the Company, EBGL, the EBGL Sellers and the individual owners of the EBGL Sellers, providing for the EBGL Acquisition. On June 30, 2017, the parties entered into an Amendment to Asset Purchase Agreement to amend the EBGL APA to replace EBGL’s obligations to pay certain deferred payments to the EBGL Sellers ($0.75 million) and the contingent earn-out payment ($1.0 million) thereunder with set monthly payments totaling $1.8 million, payable with an initial $200,000 payment made on or about July 3, 2017 and 16 monthly installments beginning August 1, 2017 and ending on December 1, 2018. On June 30, 2017, the parties to the KBS Loan Agreement entered into a Third Agreement of Amendment to Loan and Security Agreement providing for increased availability under the KBS Loan Agreement to KBS under certain circumstances, and certain other changes, as well as a waiver of certain covenants. On July 20, 2017, the parties to the KBS Loan Agreement entered into a Fourth Agreement of Amendment to Loan and Security Agreement providing for increased availability under the KBS Loan Agreement to KBS for new equipment additions, as well as a waiver for certain covenants. In connection with EBGL’s entry into the Premier Loan Agreement, and on the same date, EBGL repaid in full all of their obligations under and terminated the EBGL Loan Agreement. Pursuant to the termination of the EBGL Loan Agreement, all obligations of the Company in favor Gerber in connection with the EBGL Loan Agreement were extinguished.

Summary of Significant Accoun32

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Consolidation Policy	Consolidation Policy:
Use of Estimates	Use of Estimates:
Cash and Cash Equivalents and Restricted Cash	Cash and Cash Equivalents and Restricted Cash:
Accounts Receivable and Allowance for Doubtful Accounts	Accounts Receivable and Allowance for Doubtful Accounts:
Inventories	Inventories:
Customer Rebate Program	Customer Rebate Program:
Property, Plant and Equipment	Property, Plant and Equipment:
Impairment of Goodwill and Indefinite-Lived Intangible Assets	Impairment of Goodwill and Indefinite-Lived Intangible Assets:
Impairment of Long-Lived Assets with Finite Lives	Impairment of Long-Lived Assets with Finite Lives:
Revenue Recognition	Revenue Recognition: EdgeBuilder manufactures structural wall panels and permanent wood foundations pursuant to commercial construction contracts. These wall panels and wood foundation systems are manufactured in EdgeBuilder’s factory and delivered to its customers’ construction sites in accordance with the contractual delivery schedule. Many of EdgeBuilder’s wall panel construction contracts span multiple months. We recognize revenue for modular units and site work, as well as structural wall panels and wood foundations, using the percentage of completion method. Percentage of completion is determined using a units-of-production methodology based on modules delivered in accordance with the terms of the contract and cost-to-cost method with cost determined based on costs incurred to date related to each wall panel (EBGL) contract. Sales tax billed to customers is excluded from revenue. Transportation and freight billed to customers is recorded as revenue and the related costs are included in cost of sales. The current asset “Costs and estimated profit in excess of billings” represents revenues recognized in excess of amounts billed and the current liability “Billings in excess of costs and estimated profit” represents billings in excess of revenues recognized. Application of the cost-to-cost percentage of completion method of accounting requires the use of estimates of costs to be incurred in completing our performance under a contract. The cost estimating process is based on the knowledge and experience of management and involves making significant judgments. Changes in contract performance, change orders, estimated profitability, final contract settlements and other factors may result in changes to estimated and actual costs and profit. The effects of such changes are recognized in the period in which the revisions are determined. In situations where the estimated cost to complete a contract indicates a loss will be incurred, the entire loss is recorded in the period in which it is estimated. Glenbrook is a retail supplier of lumber and other building supplies. Retail sales at Glenbrook are recognized at the point of sale. Returns on retail sales are generally not material and are recognized at the point of return.
Warranty Costs	Warranty Costs:
Self-Insurance Costs	Self-Insurance Costs:
Income Taxes	Income Taxes:
Income (Loss) Per Common Share	Income (Loss) Per Common Share:
Business Combinations	Business Combinations:
Share-Based Compensation	Share-Based Compensation:
Fair Value Measurements	Fair Value Measurements: ● Level 1 – Quoted prices in active markets for identical assets or liabilities. ● Level 2 – Observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. ● Level 3 – Inputs that are generally unobservable and typically reflect management’s estimate of assumptions that market participants would use in pricing the asset or liability. The carrying amounts of our cash equivalents, restricted cash, accounts receivable, costs in excess of billings and estimated profit, other current assets, trade accounts payable, billings in excess of costs and estimated profit and accrued expenses at December 31, 2016 and 2015 approximate fair value due to the short-term maturities of these instruments.
Contingent Earn-outs	Contingent Earn-outs:

Business Combination (Tables)

Business Combination (Tables)	12 Months Ended
	Dec. 31, 2016
Business Combinations [Abstract]
Schedule of Purchase Price and Allocation of Purchase Price	The purchase price and the allocation of the purchase price were as follows (in thousands): Purchase price: Cash paid at closing $ 2,960 Fair value of deferred payments owing to EBGL Sellers 941 Fair value of contingent earn-out liability 943 ATRM common stock (100,000 shares at $1.49 per share) 149 Purchase price adjustment – paid in January 2017 218 Total purchase price $ 5,211 Allocation of purchase price: Assets acquired: Inventories $ 898 Costs and estimated profit in excess of billings 93 Prepaid expenses 3 Equipment (1) 289 Goodwill (2) 3,020 Customer relationships (2)(3) 677 Tradenames (2) 104 Purchased backlog (2)(3) 300 Total assets acquired 5,384 Liabilities assumed: Billings in excess of costs and estimated profits (31 ) Accrued compensation (40 ) Accrued other liabilities (102 ) Total liabilities assumed (173 ) Net assets acquired $ 5,211 (1) The fair value of equipment was determined based primarily on an independent appraisal. (2) Goodwill and tradenames are considered indefinite-lived assets and are not subject to future amortization, but will be tested for impairment at least annually. Goodwill is comprised primarily of manufacturing processes and knowhow, assembled workforce and other intangible assets that do not qualify for separate recognition. The full amount of goodwill is expected to be deductible for tax purposes. (3) The amortization period for customer relationships is six years. Purchased backlog will be amortized over the period that the related contracts are completed, which is expected to be less than one year.
Schedule of Business Acquisition, Pro Forma Information	The following unaudited pro forma financial information presents the combined results of ATRM and EdgeBuilder Wall Panels, Inc. and Glenbrook Lumber & Supply, Inc. for the years ended December 31, 2016 and 2015 as if the EBGL Acquisition had occurred on January 1, 2015 (in thousands): 2016 2015 Pro forma net sales $ 40,589 $ 39,690 Pro forma net loss (5,880 ) (3,448 ) Pro forma loss per share – basic and diluted (2.51 ) (2.18 )

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2016
Fair Value Disclosures [Abstract]
Schedule of Fair Value of Financial Assets Measured on Recurring Basis	Financial assets and liabilities reported at fair value on a recurring basis include the following (in thousands): December 31, 2016 2015 Contingent earn-out receivable (based on Level 3 inputs): Current portion $ 359 $ 329 Noncurrent portion 202 548 Total $ 561 $ 877 Contingent earn-out payable (based on Level 3 inputs) $ (967 ) $ —
Schedule of Fair Value of Assets and Liabilities Measured on Recurring Basis	The following table summarizes the activity for our Level 3 assets and liabilities measured on a recurring basis (in thousands): Earn-Out Receivable (1) Earn-Out Payable (2) Balance at December 31, 2014 $ 2,300 $ — Subtract – decreases based on re-assessments (included in earnings) (191 ) — Settlements (1,232 ) — Balance at December 31, 2015 877 — Add – fair value of earn-out liability at closing of EBGL Acquisition — (943 ) Subtract – net decrease based on re-assessments (included in earnings) (4 ) — Add – net increase based on re-assessments (included in earnings) — (24 ) Settlements (312 ) — Balance at December 31, 2016 $ 561 $ (967 ) (1) Earn-out receivable related to the transfer of our test handler product line in 2014 (see Note 6). (2) Earn-out payable related to the EBGL Acquisition in 2016 (see Note 5).
Schedule of Quantitative Information Level 3 Fair Assets and Liabilities	Quantitative information about Level 3 fair value assets and liabilities measured on a recurring basis at December 31, 2016 is summarized in the table below: Fair Value Asset/Liability Valuation Technique Unobservable Input Amount Contingent earn-out receivable Discounted cash flow Estimated revenue for remaining royalty period Performance weighted average Discount rate $11 million 60% to 125% 10 percent Contingent earn-out payable Discounted cash flow Estimated gross profit for earn-out period Discount rate $3.4 million 10 percent Quantitative information about Level 3 fair value assets measured on a recurring basis at December 31, 2015 is summarized in the table below: Fair Value Asset Valuation Technique Unobservable Input Amount Contingent earn-out receivable related to transfer of test handler product line Discounted cash flow Estimated revenue for remaining royalty period Performance weighted average Discount rate $14 million 60% to 125% 10 percent
Schedule of Assets Reported Fair Value on Nonrecurring Basis	Financial assets reported at fair value on a nonrecurring basis include the following (in thousands): Year ended December 31, 2016 Fair Value (Level 3) Total Gains and (Losses) Goodwill related to KBS acquisition (1) $ — $ (1,733 ) (1) We recorded a goodwill impairment charge of approximately $1.7 million in year 2016 in connection with the write-off of the remaining goodwill related to the KBS acquisition (see Note 10).
Schedule of Fair Value of Goodwill Activity	The following table summarizes the activity for our Level 3 assets measured on a nonrecurring basis (in thousands): KBS Goodwill (1) Balance at December 31, 2015 $ 1,733 Subtract – KBS goodwill impairment recorded at June 30, 2016 (included in earnings) (1,733 ) Balance at December 31, 2016 $ — (1) For more information regarding Goodwill, see Note 10.

Accounts Receivable (Tables)

Accounts Receivable (Tables)	12 Months Ended
	Dec. 31, 2016
Receivables [Abstract]
Schedule of Accounts Receivable	Accounts receivable are comprised of the following (in thousands): December 31, 2016 2015 Contract billings $ 2,330 $ 2,586 Retainage 370 347 Subtotal 2,700 2,933 Less - allowance for doubtful accounts (96 ) (370 ) Accounts receivable, net $ 2,604 $ 2,563 Retainage balances are expected to be collected within the next twelve months.

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2016
Inventory Disclosure [Abstract]
Schedule of Inventories	Inventories are comprised of the following (in thousands): December 31, 2016 2015 Raw materials $ 1,404 $ 1,120 Finished goods — 121 Total inventories $ 1,404 $ 1,241

Goodwill and Intangible Asset37

Goodwill and Intangible Assets, Net (Tables)	12 Months Ended
	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	Intangible assets are comprised of the following (in thousands): December 31, 2016 December 31, 2015 Gross Carrying Amount Accumulated Net Carrying Value Gross Carrying Amount Accumulated Amortization Net Carrying Value Indefinite-lived intangible assets: Goodwill $ 3,020 $ — $ 3,020 $ 1,733 $ — $ 1,733 Trademarks 394 — 394 290 — 290 Total 3,414 — 3,414 2,023 — 2,023 Finite-lived intangible assets: Customer relationships 2,097 (586 ) 1,511 1,420 (355 ) 1,065 Purchased backlog 1,290 (1,078 ) 212 990 (990 ) — Total 3,387 (1,664 ) 1,723 2,410 (1,345 ) 1,065 Total intangible assets $ 6,801 $ (1,664 ) $ 5,137 $ 4,433 $ (1,345 ) $ 3,088
Summary of Goodwill Activity	The following table summarizes the activity for Goodwill (in thousands): Goodwill Balance at December 31, 2015 $ 1,733 Subtract – KBS goodwill impairment recorded at June 30, 2016 (included in earnings) (1,733 ) Add – goodwill recorded on October 4, 2016 in connection with the EBGL Acquisition 3,020 Balance at December 31, 2016 $ 3,020
Schedule of Estimated Amortization of Intangible Assets	Estimated amortization of purchased intangible assets is as follows over the next five years (in thousands): 2017 $ 527 2018 316 2019 316 2020 316 2021 163 Thereafter 85 Total $ 1,723

Uncompleted Construction Cont38

Uncompleted Construction Contracts (Tables)	12 Months Ended
	Dec. 31, 2016
Contractors [Abstract]
Schedule of Uncompleted Contracts	The status of uncompleted construction contracts is summarized below (in thousands): December 31, 2016 2015 Costs incurred on uncompleted contracts $ 6,575 $ 1,155 Inventory purchased for specific contracts 837 1,819 Estimated profit 1,150 142 Sub-total 8,562 3,116 Less billings to date (8,169 ) (3,409 ) Total $ 393 $ (293 ) Included in the following balance sheet captions: Costs and estimated profit in excess of billings $ 1,045 $ 472 Billings in excess of costs and estimated profit (652 ) (765 ) Total $ 393 $ (293 )

Other Accrued Liabilities (Tabl

Other Accrued Liabilities (Tables)	12 Months Ended
	Dec. 31, 2016
Payables and Accruals [Abstract]
Schedule of Other Accrued Liabilities	Other accrued liabilities are comprised of the following (in thousands): December 31, 2016 2015 Accrued interest expense $ 637 $ 502 Accrued sales taxes 739 562 Accrued severance and related costs — 331 Accrued health insurance costs 96 133 Accrued sales rebates 327 402 Accrued warranty 49 39 Other 416 16 Total other accrued liabilities $ 2,264 $ 1,985
Schedule of Changes in Accrued Warranty	The following table summarizes product warranty expense accruals and settlements for the two years ended December 31, 2016 (in thousands): Accrual balance at beginning of year Accruals for warranties Settlements made Accrual balance at end of year 2016 $ 39 $ 116 $ (106 ) $ 49 2015 78 58 (97 ) 39

Long-Term Debt (Tables)

Long-Term Debt (Tables)	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Schedule of Long-Term Debt	Long-term debt is comprised of the following (in thousands): December 31, 2016 2015 LSVI Promissory Note payable to related party, unsecured, interest of 10% per annum (12% per annum PIK interest) payable semi-annually in July and January, with any unpaid principal and interest due on April 1, 2019 (1) $ 4,261 $ 5,000 Promissory notes payable to LSV Co-Invest I, a related party, unsecured, interest of 10% per annum (12% per annum PIK interest) payable semi-annually in July and January, with any unpaid principal and interest due on April 1, 2019 (2) 6,773 4,500 Promissory note payable to KBS sellers, unsecured, interest imputed at 9.5% (3) 678 1,757 Installment payment agreement, 8.0% interest, payable in monthly installments of $1,199 through September 2020 (4) 46 56 Notes payable, secured by equipment, interest rates from 6.6% to 9.5%, with varying maturity dates through September 2018 22 44 Promissory note payable to Gerber Finance, secured, interest at the current prime rate plus 3.0% payable monthly with any unpaid principal and interest due on December 31, 2018 (5) 3,000 — Deferred payments to EBGL Sellers, interest imputed at 10.0% (6) 964 — Total long-term debt 15,744 11,357 Current portion (1,675 ) (1,105 ) Noncurrent portion $ 14,069 $ 10,252 (1) In order to finance the KBS acquisition and to provide general working capital, on April 1, 2014, we entered into a Securities Purchase Agreement with LSVI pursuant to which it purchased for $6.5 million in cash, an unsecured promissory note made by ATRM in the principal amount of $6.0 million (the “LSVI Promissory Note”), bearing interest at 10.0% per annum principal and interest due on April 1, 2019. ATRM may prepay the LSVI Promissory Note at any time after a specified amount of advance notice to LSVI. On December 30, 2014, we made a principal payment of $1.0 million on the LSVI Promissory Note. On February 25, 2016, we made a principal payment of $1.0 million on the LSVI Promissory Note. (2) In order to provide additional working capital to ATRM, we entered into two Securities Purchase Agreements with LSV Co-Invest I pursuant to which it purchased unsecured promissory notes made by ATRM. Each of the notes bears interest at 10.0% per annum (12% per annum PIK Interest), with interest payable semiannually in January and July and any unpaid principal and interest is due on April 1, 2019. Except for the principal amounts, the terms of these promissory notes are identical to the terms of the LSVI Promissory Note. The promissory notes issued to LSV Co-Invest I are listed below: ● $2.5 million promissory note dated July 21, 2014 ● $2.0 million promissory note dated September 19, 2014 ● $2.0 million promissory note dated October 4, 2016 (3) Promissory note payable to the principal seller of KBS, payable in monthly installments of $100,000 through July 2017. Interest imputed at 9.5% (see below). (4) Agreement to finance the purchase of software license rights and consulting services related to the implementation of enterprise management information system. (5) Acquisition Loan with Gerber Finance with a principal amount of $3.0 million, the proceeds of which were used to finance the EBGL Acquisition in October 2016. Borrowings under this loan bear interest at the prime rate plus 3.0%, with interest payable monthly and the outstanding principal payable upon the expiration of the term of the agreement; initially December 31, 2018, but extends automatically for additional one-year periods unless a party provides prior written notice of termination (see Note 2). (6) Deferred Payments to the EBGL Sellers under the Purchase Agreement, payable in quarterly installments of $250,000 on January 1, 2017, April 1, 2017, July 1, 2017 and October 1, 2017. Interest imputed at 10.0% (see Note 2).
Summary of Gain on Settlement	Reduction of principal (including adjustment for imputed interest at 9.5%) $ 3,226 Forgiveness of interest accrued to the date of settlement 461 Gain on settlement agreement $ 3,687
Schedule of Maturities of Long-term Debt	Future maturities of long-term debt are summarized below: 2017 $ 1,675 2018 3,012 2019 11,047 2020 10 Total long-term debt $ 15,744

Leases and Rent Expense (Tables

Leases and Rent Expense (Tables)	12 Months Ended
	Dec. 31, 2016
Leases [Abstract]
Schedule of Future Minimum Operating Lease Payments	As of December 31, 2016, future minimum lease payments under operating leases were as follows (in thousands): 2017 $ 266 2018 266 2019 267 2020 272 2021 207 Total minimum lease payments $ 1,278
Schedule of Operating Leases Rent Expense	Rent expense, including facility and various short-term equipment operating leases, was as follows (in thousands): Year ended December 31, 2016 2015 Paid to companies controlled by shareholder $ 85 $ 94 Paid to others 15 22 Total rent expense $ 100 $ 116

Stock Incentive Plans and Sha42

Stock Incentive Plans and Share-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Share-based Compensation, Stock Options, Activity	The following table summarizes stock option activity under the 2003 Plan for the year ended December 31, 2016: Number Of Shares Weighted Average Exercise Price Weighted Average Remaining Contract Term Aggregate Intrinsic Value (in thousands) Outstanding, January 1, 2016 27,500 $ 6.88 Expired — Outstanding, December 31, 2016 27,500 $ 6.88 0.5 years $ 0 Exercisable, December 31, 2016 27,500 $ 6.88 0.5 years $ 0

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Schedule of Income Tax Expense (Benefit)	A reconciliation of income tax expense (benefit) computed using the federal statutory rate to the income tax expense (benefit) in our consolidated statements of operations is as follows (in thousands): Year ended December 31, 2016 2015 Tax benefit computed at federal statutory rate $ (2,216 ) $ (1,133 ) State taxes, net of federal benefit (156 ) (127 ) Increase valuation allowance 2,048 735 State NOL expiration/write-off 321 39 Adjustment to income tax accruals 5 423 State research credit expiration 3 65 Non-deductible expenses 3 3 Other, net — 1 Total income tax expense $ 8 $ 6
Schedule of Net Deferred Tax Assets (Liabilities)	Deferred tax assets (liabilities) are comprised of the following (in thousands): December 31, 2016 2015 Accounts receivable $ 36 $ 141 Employee compensation and benefits 100 91 Contingent consideration (169 ) (268 ) Amortization 1,305 1,089 Deferred acquisition costs 245 265 NOL and tax credit carryforwards 34,807 32,895 Warranty accrual 18 15 Severance accrual — 97 Other, net 60 34 Deferred tax assets (liabilities), net $ 36,402 $ 34,359 Less valuation allowance (36,421 ) (34,372 ) Net deferred tax assets (liabilities) $ (19 ) $ (13 )

Product Line, Geographic, Sig44

Product Line, Geographic, Significant Customer and Concentration of Credit Risk Data (Tables)	12 Months Ended
	Dec. 31, 2016
Segment Reporting [Abstract]
Schedule of Product Information	The following table sets forth the various components of net sales by product line as a percentage of total net sales: Year ended December 31, 2016 2015 Residential homes 79 % 76 % Commercial structures 21 % 24 % Total 100 % 100 %
Schedule of Percentage of Total Sales and Accounts Receivable from Customer	Sales to customers comprising more than 10% of our total net sales and corresponding accounts receivable concentration information for such customers is summarized below: Percent of total sales for year ended December 31, Percent of total accounts receivable as of December 31, 2016 2015 2016 2015 Residential Customers Customer A 10.7 % * * 12.0 % Customer B * * 11.8 % * Commercial Customers Customer C * 14.7 % * * Customer D * * * 26.9 % Customer E * * 27.0 % * * Percent was less than 10% of the total.

Operating Segments (Tables)

Operating Segments (Tables)	12 Months Ended
	Dec. 31, 2016
Segment Reporting [Abstract]
Schedule of Financial Information of Reportable Segment	The following table presents certain financial information regarding each reportable segment as of and for the year ended December 31, 2016: Modular Home Manufacturing Structural Wall Panel Manufacturing Total Segment net sales $ 24,654,447 $ 3,501,664 $ 28,156,111 Depreciation and amortization expense 501,920 131,106 633,026 Segment goodwill impairment expense 1,732,804 — 1,732,804 Interest expense, net 408,912 120,012 528,924 Segment net loss 3,503,268 155,074 3,658,342 Total segment assets 8,007,031 7,126,033 15,133,064 Expenditures for segment assets 50,726 21,727 72,453
Schedule of Reconciliation of Operating Segment Information	Reconciliation of Segment Information Revenues Total net sales for reportable segments $ 28,156,111 Other net sales — Consolidated net sales $ 28,156,111 Net loss Total net loss for reportable segments $ 3,658,342 Other net sales — Unallocated amounts: Other corporate expenses 1,707,705 Interest expense 1,146,752 Change in fair value of contingent earn-out 3,631 Provision for income taxes 7,900 Consolidated net loss $ 6,524,330 Assets Total assets for reportable segments $ 15,133,064 Other assets 1,644,970 Consolidated assets $ 16,778,034
Schedule of Other Operating Segment Adjustments	Other Significant Adjustments Segment Totals Adjustments Consolidated Totals Depreciation and amortization expense $ 633,026 $ — $ 633,026 Segment goodwill impairment expense $ 1,732,804 $ — $ 1,732,804 Interest expense $ 528,924 $ 1,146,752 $ 1,675,676

Financial Position, Liquidity46

Financial Position, Liquidity and Capital Resources (Details Narrative) - USD ($)	Oct. 04, 2016	Feb. 23, 2016	Jun. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Aug. 12, 2016	Sep. 19, 2014	Jul. 21, 2014
Accumulated deficit				$ (80,175,282)	$ (73,650,952)
Outstanding debt				19,200,000
Debt principal amount	$ 2,000,000						$ 2,000,000	$ 2,500,000
Interest Expense				1,675,676	$ 1,396,542
KBS Loan Agreement [Member]
Outstanding debt				2,400,000
Debt principal amount				1,200,000
Line of credit with maximum borrowing availability		$ 4,000,000
Debt due date		Feb. 22, 2018
Line of credit initial amount		$ 2,600,000
EBGL Loan Agreement [Member]
Outstanding debt				1,000,000
Debt principal amount	1,000,000			3,000,000
Line of credit with maximum borrowing availability	$ 3,000,000
Debt due date	Oct. 3, 2018
Notes payable monthly installment	$ 500,000
Acquisition Loan Agreement [Member]
Debt principal amount				3,000,000
EBGL Acquisition [Member]
Line of credit with maximum borrowing availability	$ 3,000,000
Note payable, bears interest percentage	2.75%
Payment In-Kind [Member]
Note payable, bears interest percentage						12.00%
LSVI and LSV Co-Invest I Unsecured Promissory Notes [Member]
Debt principal amount	$ 2,000,000
Working capital	$ 2,000,000
KBS Builders [Member]
Debt principal amount				2,400,000
KBS Builders [Member] | Unsecured Promissory Note [Member]
Notes payable monthly installment				100,000
Line of credit, current, net of deferred financing costs				1,000,000
Gerber Finance Inc [Member]
Line of credit with maximum borrowing availability				4,000,000
Gerber Finance Inc [Member] | KBS Loan Agreement [Member]
Debt principal amount				2,400,000
Line of credit with maximum borrowing availability		$ 4,000,000
Debt due date		Feb. 22, 2018
Gerber Finance Inc [Member] | EBGL Loan Agreement [Member]
Debt principal amount				1,200,000
Debt due date	Oct. 3, 2018
Line of credit, current, net of deferred financing costs				200,000
Gerber Finance Inc [Member] | EBGL Acquisition [Member]
Outstanding debt				3,000,000
Line of credit with maximum borrowing availability	$ 3,000,000
Debt due date	Dec. 31, 2018
Note payable, bears interest percentage	3.00%
Lone Star Value Investors, LP [Member]
Debt principal amount				4,300,000
Lone Star Value Co-Invest I. LP [Member]
Debt principal amount				$ 6,800,000
Debt due date				Apr. 1, 2019
Note payable, bears interest percentage						10.00%
Lone Star Value Co-Invest I. LP [Member] | Payment In-Kind [Member]
Note payable, bears interest percentage						12.00%
Interest Expense			$ 534,000
EBGL [Member] | Unsecured Promissory Note [Member]
Notes payable monthly installment				$ 250,000
Line of credit, current, net of deferred financing costs				1,000,000
KBS Operations [Member]
Interest Expense				11,000,000
KBS Operations [Member] | July 2017 [Member]
Notes payable monthly installment				$ 100,000

Summary of Significant Accoun47

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Cash equivalents	$ 0	$ 9,313
Rebates earned by builders amount	564,000	400,000
Depreciation and amortization of property and plant equipment	314,000	317,000
Goodwill impairment charge	$ 1,732,804
Percentage of tax benefit realized upon settlement	greater than 50 percent
KBS Builders [Member]
Warranty period	12 months
Buildings and Improvements [Member]
Estimated useful lives	P30Y
Machinery and Equipment [Member] | Minimum [Member]
Estimated useful lives	P3Y
Machinery and Equipment [Member] | Maximum [Member]
Estimated useful lives	P7Y

Business Combination (Details N

Business Combination (Details Narrative) - USD ($)	Oct. 04, 2016	Dec. 31, 2016	Dec. 31, 2015
Consideration for KBS acquisition in cash paid at closing	$ 5,211,485	$ 5,211,485
Expenses for professional fees		200,000
EBGL Sellers [Member] | June 30, 2017 [Member]
Deferred payments payable		750,000
Contingent earn out payment		100,000
Monthly payments payable		1,800,000
EBGL Sellers [Member] | July 3, 2017 [Member]
Contingent consideration initial payment payable		$ 200,000
EBGL Acquisition [Member]
Consideration for KBS acquisition in cash paid at closing	5,211,485
Payment paid at closing	3,000,000
Deferred payments payable	$ 1,000,000
Number of common stock shares issued for acquisition	100,000
Net purchase price	$ 200,000
Contingent earn out payment	$ 1,000,000

Business Combination - Schedule

Business Combination - Schedule of Purchase Price and Allocation of Purchase Price (Details) - USD ($)		Oct. 04, 2016	Dec. 31, 2016	Dec. 31, 2015
Business Combinations [Abstract]
Cash paid at closing		$ 2,960,000
Fair value of deferred payments owing to EBGL Sellers		941,000
Fair value of contingent earn-out liability		943,000
ATRM common stock (100,000 shares at $1.49 per share)		149,000	$ 149,000
Purchase price adjustment - paid in January 2017		218,000
Total purchase price		5,211,485	$ 5,211,485
Inventories		898,000
Costs and estimated profit in excess of billings		93,000
Prepaid expenses		3,000
Equipment	[1]	289,000
Goodwill	[2]	3,020,000
Customer relationships	[2],[3]	677,000
Tradenames	[2]	104,000
Purchased backlog	[2],[3]	300,000
Total assets acquired		5,384,000
Billings in excess of costs and estimated profits		(31,000)
Accrued compensation		(40,000)
Accrued other liabilities		(102,000)
Total liabilities assumed		(173,000)
Net assets acquired		$ 5,211,000
[1]	The fair value of equipment was determined based primarily on an independent appraisal.
[2]	Goodwill and tradenames are considered indefinite-lived assets and are not subject to future amortization, but will be tested for impairment at least annually. Goodwill is comprised primarily of manufacturing processes and knowhow, assembled workforce and other intangible assets that do not qualify for separate recognition. The full amount of goodwill is expected to be deductible for tax purposes.
[3]	The amortization period for customer relationships is six years. Purchased backlog will be amortized over the period that the related contracts are completed, which is expected to be less than one year.

Business Combination - Schedu50

Business Combination - Schedule of Purchase Price and Allocation of Purchase Price (Details) (Parenthetical)	Oct. 04, 2016$ / sharesshares
Business Combinations [Abstract]
Number of common stock shares | shares	100,000
Per share price | $ / shares	$ 1.49

Business Combination - Schedu51

Business Combination - Schedule of Business Acquisition, Pro Forma Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Business Combinations [Abstract]
Pro forma net sales	$ 40,589	$ 39,690
Pro forma net loss	$ (5,880)	$ (3,448)
Pro forma loss per share - basic and diluted	$ (2.51)	$ (2.18)

Contingent Earn-Out Receivable

Contingent Earn-Out Receivable (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Discontinued Operations and Disposal Groups [Abstract]
Royalty percentage	12.00%
Royalty percentage decrease each quarter thereafter	0.75%
Royalty payment received	$ 300,000	$ 1,300,000
Contingent earn out receivable	$ 600,000	$ 900,000

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Fair Value of Financial Assets Measured on Recurring Basis (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Contingent earn-out receivable, Current portion	$ 359	$ 329
Contingent earn-out receivable, Noncurrent portion	202	548
Contingent earn out receivable, Total	561	877
Contingent earn-out payable	$ (967)

Fair Value Measurements - Sch54

Fair Value Measurements - Schedule of Fair Value of Assets and Liabilities Measured on Recurring (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015
Earn-Out Receivable [Member]
Balance, beginning	[1]	$ 877	$ 2,300
Subtract - decreases based on re-assessments (included in earnings)	[1]		(191)
Add - fair value of earn-out liability at closing of EBGL Acquisition	[1]
Subtract – net decrease based on re-assessments (included in earnings)	[1]	(4)
Add – net increase based on re-assessments (included in earnings)	[1]
Settlements	[1]	(312)	(1,232)
Balance, ending	[1]	561	877
Earn-Out Payable [Member]
Balance, beginning	[2]
Subtract - decreases based on re-assessments (included in earnings)	[2]
Add - fair value of earn-out liability at closing of EBGL Acquisition	[2]	(943)
Subtract – net decrease based on re-assessments (included in earnings)	[2]
Add – net increase based on re-assessments (included in earnings)	[2]	(24)
Settlements	[2]
Balance, ending	[2]	$ (967)
[1]	Earn-out receivable related to the transfer of our test handler product line in 2014 (see Note 6).
[2]	Earn-out payable related to the EBGL Acquisition in 2016 (see Note 5).

Fair Value Measurements - Sch55

Fair Value Measurements - Schedule of Quantitative Information Level 3 Fair Value Measurements (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Fair Value, Measurements, Recurring [Member]
Fair Value Asset/Liability	Contingent earn-out receivable	Contingent earn-out receivable related to transfer of test handler product line
Fair value of assets, valuation technique	Discounted cash flow	Discounted cash flow
Unobservable input projected revenue	$ 11,000	$ 14,000
Unobservable input Revenue growth rate	0.00%
Unobservable input performance weighted average, Minimum	60.00%	60.00%
Unobservable input performance weighted average, Maximum	125.00%	125.00%
Unobservable input discount rate	10.00%	10.00%
Fair Value, Measurements, Recurring One [Member]
Fair Value Asset/Liability	Contingent earn-out payable
Fair value of assets, valuation technique	Discounted cash flow
Unobservable input projected revenue	$ 3,400
Unobservable input discount rate	10.00%

Fair Value Measurements - Sch56

Fair Value Measurements - Schedule of Assets Reported Fair Value on Nonrecurring (Details) - USD ($)		Dec. 31, 2016	Dec. 31, 2015
Goodwill		$ 3,019,637	$ 1,732,804
Fair Value Measurements Nonrecurring [Member]
Goodwill	[1]		$ 1,733,000
Total losses	[2]	(1,733,000)
Level 3 [Member] | Fair Value Measurements Nonrecurring [Member]
Goodwill	[2]
[1]	For more information regarding Goodwill, see Note 10.
[2]	We recorded a goodwill impairment charge of approximately $1.7 million in year 2016 in connection with the write-off of the remaining goodwill related to the KBS acquisition (see Note 10).

Fair Value Measurements - Sch57

Fair Value Measurements - Schedule of Assets Reported Fair Value on Nonrecurring (Details) (Parenthetical) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)
Fair Value Disclosures [Abstract]
Goodwill impairment	$ 1,700

Fair Value Measurements - Sch58

Fair Value Measurements - Schedule of Fair Value of Goodwill Activity (Details) - USD ($)		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015
Goodwill, Beginning balance		$ 1,732,804
Subtract – KBS goodwill impairment recorded at June 30, 2016 (included in earnings)		(1,732,804)
Goodwill, Ending balance		3,019,637	1,732,804
Fair Value Measurements Nonrecurring [Member]
Goodwill, Beginning balance	[1]	1,733,000
Subtract – KBS goodwill impairment recorded at June 30, 2016 (included in earnings)	[1]	(1,733,000)
Goodwill, Ending balance	[1]		$ 1,733,000
[1]	For more information regarding Goodwill, see Note 10.

Accounts Receivable - Schedule

Accounts Receivable - Schedule of Accounts Receivable (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Receivables [Abstract]
Contract billings	$ 2,330,000	$ 2,586,000
Retainage	370,000	347,000
Subtotal	2,700,000	2,933,000
Less - allowance for doubtful accounts	(96,000)	(370,000)
Accounts receivable, net	$ 2,603,549	$ 2,562,999

Inventories (Details Narrative)

Inventories (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Inventory Disclosure [Abstract]
Inventory write down		$ 86,016

Inventories - Schedule of Inven

Inventories - Schedule of Inventories (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Inventory Disclosure [Abstract]
Raw materials	$ 1,404,000	$ 1,120,000
Finished goods		121,000
Total inventories	$ 1,404,445	$ 1,241,074

Goodwill and Intangible Asset62

Goodwill and Intangible Assets, Net (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill impairment charge	$ 1,732,804
Amortization expense	$ 319,000	$ 333,000

Goodwill and Intangible Asset63

Goodwill and Intangible Assets, Net - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Indefinite-lived intangible assets Gross Net Carrying Value	$ 3,020	$ 1,733
Total finite-lived intangible assets Net Carrying Value	1,723
Gross Carrying Amount	6,801	4,433
Accumulated Amortization	(1,664)	(1,345)
Net Carrying Value	5,137	3,088
Indefinite Lived Intangible Assets [Member]
Indefinite-lived intangible assets Gross Carrying Amount	3,414	2,023
Indefinite-lived intangible assets Gross Accumulated Amortization
Indefinite-lived intangible assets Gross Net Carrying Value	3,414	2,023
Indefinite Lived Intangible Assets [Member] | Trademarks [Member]
Indefinite-lived intangible assets Gross Carrying Amount	394	290
Indefinite-lived intangible assets Gross Accumulated Amortization
Indefinite-lived intangible assets Gross Net Carrying Value	394	290
Finite Lived Intangible Assets [Member]
Finite lived intangible assets Gross Carrying Amount	3,387	2,410
Finite lived intangible assets Accumulated Amortization	(1,664)	(1,345)
Total finite-lived intangible assets Net Carrying Value	1,723	1,065
Finite Lived Intangible Assets [Member] | Customer Relationships [Member]
Finite lived intangible assets Gross Carrying Amount	2,097	1,420
Finite lived intangible assets Accumulated Amortization	(586)	(355)
Total finite-lived intangible assets Net Carrying Value	1,511	1,065
Finite Lived Intangible Assets [Member] | Purchased Backlog [Member]
Finite lived intangible assets Gross Carrying Amount	1,290	990
Finite lived intangible assets Accumulated Amortization	(1,078)	(990)
Total finite-lived intangible assets Net Carrying Value	212
Goodwill [Member] | Indefinite Lived Intangible Assets [Member]
Indefinite-lived intangible assets Gross Carrying Amount	3,020	1,733
Indefinite-lived intangible assets Gross Accumulated Amortization
Indefinite-lived intangible assets Gross Net Carrying Value	$ 3,020	$ 1,733

Goodwill and Intangible Asset64

Goodwill and Intangible Assets, Net - Summary of Goodwill Activity (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Balance, beginning	$ 1,733
Subtract - KBS goodwill impairment recorded at June 30, 2016 (included in earnings)	(1,733)
Add - goodwill recorded on October 4, 2016 in connection with the EBGL Acquisition	3,020
Balance, ending	$ 3,020

Goodwill and Intangible Asset65

Goodwill and Intangible Assets, Net - Summary of Estimated Amortization of Intangible Assets (Details) $ in Thousands	Dec. 31, 2016USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2,017	$ 527
2,018	316
2,019	316
2,020	316
2,021	163
Thereafter	85
Total finite-lived intangible assets	$ 1,723

Uncompleted Construction Cont66

Uncompleted Construction Contracts (Details Narrative) $ in Thousands	Dec. 31, 2016USD ($)
Contractors [Abstract]
Amount of remaining contract	$ 10,700

Uncompleted Construction Cont67

Uncompleted Construction Contracts - Schedule of Uncompleted Contracts (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Contractors [Abstract]
Costs incurred on uncompleted contracts	$ 6,575,000	$ 1,155,000
Inventory purchased for specific contracts	837,000	1,819,000
Estimated profit	1,150,000	142,000
Subtotal	8,562,000	3,116,000
Less billings to date	(8,169,000)	(3,409,000)
Total	393,000	(293,000)
Costs and estimated profit in excess of billings	1,045,045	471,539
Billings in excess of costs and estimated profit	(652,150)	(764,517)
Total	$ 393,000	$ (293,000)

Trade Accounts Payable Retain68

Trade Accounts Payable Retainage (Details Narrative) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Accounts payable	$ 3,776,330	$ 3,490,842
Subcontractors [Member]
Accounts payable retainage	$ 400,000	$ 500,000

Other Accrued Liabilities (Deta

Other Accrued Liabilities (Details Narrative)	3 Months Ended	12 Months Ended
	Sep. 30, 2015Employees	Dec. 31, 2015USD ($)
Severance charge | $		$ 421,000
KBS Operations [Member]
Number of employees terminated during the period | Employees	6

Other Accrued Liabilities - Sch

Other Accrued Liabilities - Schedule of Other Accrued Liabilities (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Payables and Accruals [Abstract]
Accrued interest expense	$ 637,000	$ 502,000
Accrued sales taxes	739,000	562,000
Accrued severance and related costs		331,000
Accrued health insurance costs	96,000	133,000
Accrued sales rebates	327,000	402,000
Accrued warranty	49,000	39,000
Other	416,000	16,000
Total other current accrued liabilities	$ 2,264,303	$ 1,985,169

Other Accrued Liabilities - S71

Other Accrued Liabilities - Schedule of Changes in Accrued Warranty (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Payables and Accruals [Abstract]
Accrual balance at beginning of year	$ 39	$ 78
Accruals for warranties	116	58
Settlements made	(106)	(97)
Accrual balance at end of year	$ 49	$ 39

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)	Oct. 04, 2016	Feb. 23, 2016	Dec. 31, 2016	Sep. 19, 2014	Jul. 21, 2014
Debt principal amount	$ 2,000,000			$ 2,000,000	$ 2,500,000
Gerber Finance Inc [Member]
Line of credit with maximum borrowing availability			$ 4,000,000
KBS Loan Agreement [Member]
Debt principal amount			1,200,000
Line of credit with maximum borrowing availability		$ 4,000,000
Notes payable maturity date		Feb. 22, 2018
KBS Loan Agreement [Member] | Gerber Finance Inc [Member]
Notes payable			3,400,000
Debt principal amount			2,400,000
Revolving line of credit			4,000,000
Line of credit with maximum borrowing availability		$ 4,000,000
Notes payable maturity date		Feb. 22, 2018
Annual facilities fee percentage		1.50%
Monthly collateral monitoring fee percentage		10.00%
KBS Loan Agreement [Member] | Gerber Finance Inc [Member] | Prime Rate [Member]
Borrowing bearing variable interest rate		2.75%
EBGL Loan Agreement [Member]
Debt principal amount	1,000,000		3,000,000
Line of credit with maximum borrowing availability	$ 3,000,000
Notes payable maturity date	Oct. 3, 2018
EBGL Loan Agreement [Member] | Gerber Finance Inc [Member]
Debt principal amount			1,200,000
Revolving line of credit			3,000,000
Notes payable maturity date	Oct. 3, 2018
Debt issuance costs	$ 257,000
Line of credit			1,000,000
Line of credit, current, net deferred financing costs			200,000
Initial line of credit availability	1,000,000
Maximum increased amount of line of credit	3,000,000
Amount of line of credit increment	500,000
EBGL Loan Agreement [Member] | Gerber Finance Inc [Member] | Maximum [Member]
Line of credit	$ 3,000,000
EBGL Loan Agreement [Member] | Gerber Finance Inc [Member] | Prime Rate [Member]
Borrowing bearing variable interest rate	2.75%
KBS Loan Agreement [Member]
Debt principal amount			2,600,000
Debt issuance costs			230,000
Line of credit			2,400,000
Line of credit, current, net deferred financing costs			$ 200,000
KBS Loan Agreement [Member] | Gerber Finance Inc [Member]
Note payable maximum leverage ratio			7:1

Long-Term Debt (Details Narrati

Long-Term Debt (Details Narrative) - USD ($)

Apr. 02, 2014

Sep. 30, 2015

Apr. 30, 2015

Apr. 30, 2014

Dec. 31, 2016

Dec. 31, 2015

Oct. 04, 2016

Aug. 12, 2016

Jul. 05, 2016

Feb. 25, 2016

Dec. 30, 2014

Sep. 19, 2014

Jul. 21, 2014

Debt principal amount

$ 2,000,000

$ 2,000,000

$ 2,500,000

Long term debt

$ 15,744,000

$ 11,357,000

Gain on settlement of debt

$ 3,687,000

KBS Acquisition [Member]

Debt interest rate

10.00%

Debt maturity date

Dec. 1, 2014

Promissory note, payable in installments

$ 100,000

Unsecured promissory note

$ 5,500,000

Gain on settlement of debt

3,700,000

KBS Acquisition [Member] | Minimum [Member]

Original note to reduce the principal amount

$ 5,500,000

KBS Acquisition [Member] | Maximum [Member]

Original note to reduce the principal amount

$ 2,500,000

Payment In-Kind [Member]

Debt interest rate

12.00%

LSVI [Member]

Number of shares owned

1,067,885

Percentage of outstanding shares

45.10%

Number of shares purchased

900,000

LSVI Promissory Note [Member]

Debt principal payments

$ 1,000,000

$ 1,000,000

Acquisition Loan [Member] | Gerber Finance Inc [Member]

Debt principal amount

$ 3,000,000

Acquisition Loan [Member] | Gerber Finance Inc [Member] | Prime Rate [Member]

Debt interest rate

3.00%

KBS Builders [Member]

Debt principal amount

$ 2,400,000

Long term note payable

$ 100,000

Promissory note imputed interest rate

9.50%

Unsecured promissory note

$ 678,413

1,757,292

Proceeds from unsecured debt

700,000

1,900,000

Imputed interest amount

$ 21,587

$ 142,708

EBGL [Member] | January 1, 2017 [Member]

Promissory note imputed interest rate

10.00%

Promissory note, payable in installments

$ 250,000

EBGL [Member] | April 1, 2017 [Member]

Promissory note imputed interest rate

10.00%

Promissory note, payable in installments

$ 250,000

EBGL [Member] | July 1, 2017 [Member]

Promissory note imputed interest rate

10.00%

Promissory note, payable in installments

$ 250,000

EBGL [Member] | October 1, 2017 [Member]

Promissory note imputed interest rate

10.00%

Promissory note, payable in installments

$ 250,000

Lone Star Value Co-Invest I. LP [Member]

Debt principal amount

$ 6,800,000

Debt interest rate

10.00%

Debt maturity date

Apr. 1, 2019

Lone Star Value Co-Invest I. LP [Member] | Payment In-Kind [Member]

Debt interest rate

12.00%

Lone Star Value Co-Invest I. LP [Member] | Promissory Notes [Member]

Debt principal amount

$ 445,000

Debt interest rate

10.00%

Interest expense debt

$ 1,100,000

Long term debt

$ 500,000

Lone Star Value Co-Invest I. LP [Member] | Promissory Notes [Member] | Payment In-Kind [Member]

Debt interest rate

12.00%

Securities Purchase Agreement [Member] | LSVI [Member]

Total purchase amount

$ 6,500,000

Debt interest rate

10.00%

Debt maturity date

Apr. 1, 2019

Securities Purchase Agreement [Member] | LSVI [Member] | Payment In-Kind [Member]

Debt interest rate

12.00%

Securities Purchase Agreement [Member] | LSVI [Member] | LSVI Promissory Note [Member]

Debt principal amount

$ 6,000,000

Debt interest rate

10.00%

Debt maturity date

Apr. 1, 2019

Registration Rights Agreement [Member] | LSVI [Member]

Converted into common stock, shares

107,297

Long-Term Debt - Schedule of Lo

Long-Term Debt - Schedule of Long-Term Debt (Details) - USD ($)		Dec. 31, 2016	Dec. 31, 2015
Total long-term debt		$ 15,744,000	$ 11,357,000
Current portion		(1,675,149)	(1,104,614)
Noncurrent portion		14,068,511	10,251,822
LSVI Promissory Note Payable to Related Party, Unsecured, Interest of 10% Per Annum (12% Per Annum PIK Interest) Payable Semi-annually in July and January, with Any Unpaid Principal and Interest Due On April 1, 2019 [Member]
Total long-term debt	[1]	4,261,000	5,000,000
Promissory Notes Payable to LSV Co-Invest I, a Related Party, Unsecured, Interest of 10% Per Annum (12% Per Annum PIK Interest) Payable Semi-annually in July and January, with Any Unpaid Principal and Interest Due On April 1, 2019 [Member]
Total long-term debt	[2]	6,773,000	4,500,000
Promissory Note Payable to KBS Sellers, Unsecured, Interest Imputed at 9.5% [Member]
Total long-term debt	[3]	678,000	1,757,000
Installment Payment Agreement, 8.0% Interest, Payable in Monthly Installments of $1,199 Through September 2020 [Member]
Total long-term debt	[4]	46,000	56,000
Notes Payable, Secured by Equipment, Interest Rates from 6.6% to 9.5%, with Varying Maturity Dates Through September 2018 [Member]
Total long-term debt	[5]	22,000	44,000
Promissory Note Payable to Gerber Finance, Secured, Interest at the Current Prime Rate Plus 3.0% Payable Monthly with Any Unpaid Principal and Interest Due On December 31, 2018 [Member]
Total long-term debt	[5]	3,000,000
Deferred Payments to EBGL Sellers, Interest Imputed at 10.0% [Member]
Total long-term debt	[6]	$ 964,000
[1]	In order to finance the KBS acquisition and to provide general working capital, on April 1, 2014, we entered into a Securities Purchase Agreement with LSVI pursuant to which it purchased for $6.5 million in cash, an unsecured promissory note made by ATRM in the principal amount of $6.0 million (the "LSVI Promissory Note"), bearing interest at 10.0% per annum principal and interest due on April 1, 2019. ATRM may prepay the LSVI Promissory Note at any time after a specified amount of advance notice to LSVI. On December 30, 2014, we made a principal payment of $1.0 million on the LSVI Promissory Note. On February 25, 2016, we made a principal payment of $1.0 million on the LSVI Promissory Note.
[2]	In order to provide additional working capital to ATRM, we entered into two Securities Purchase Agreements with LSV Co-Invest I pursuant to which it purchased unsecured promissory notes made by ATRM. Each of the notes bears interest at 10.0% per annum (12% per annum PIK Interest), with interest payable semiannually in January and July and any unpaid principal and interest is due on April 1, 2019. Except for the principal amounts, the terms of these promissory notes are identical to the terms of the LSVI Promissory Note. The promissory notes issued to LSV Co-Invest I are listed below: • $2.5 million promissory note dated July 21, 2014 • $2.0 million promissory note dated September 19, 2014 • $2.0 million promissory note dated October 4, 2016
[3]	Promissory note payable to the principal seller of KBS, payable in monthly installments of $100,000 through July 2017. Interest imputed at 9.5%.
[4]	Agreement to finance the purchase of software license rights and consulting services related to the implementation of enterprise management information system.
[5]	Acquisition Loan with Gerber Finance with a principal amount of $3.0 million, the proceeds of which were used to finance the EBGL Acquisition in October 2016. Borrowings under this loan bear interest at the prime rate plus 3.0%, with interest payable monthly and the outstanding principal payable upon the expiration of the term of the agreement; initially December 31, 2018, but extends automatically for additional one-year periods unless a party provides prior written notice of termination.
[6]	Deferred Payments to the EBGL Sellers under the Purchase Agreement, payable in quarterly installments of $250,000 on January 1, 2017, April 1, 2017, July 1, 2017 and October 1, 2017. Interest imputed at 10.0%.

Long-Term Debt - Schedule of 75

Long-Term Debt - Schedule of Long-Term Debt (Details) (Parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
LSVI Promissory Note Payable to Related Party, Unsecured, Interest of 10% Per Annum (12% Per Annum PIK Interest) Payable Semi-annually in July and January, with Any Unpaid Principal and Interest Due On April 1, 2019 [Member]
Long-term debt, interest percentage, per annum	10.00%	10.00%
Notes payable maturity date	Apr. 1, 2019	Apr. 1, 2019
Pay in kind interest	12.00%	12.00%
Promissory Notes Payable to LSV Co-Invest I, a Related Party, Unsecured, Interest of 10% Per Annum (12% Per Annum PIK Interest) Payable Semi-annually in July and January, with Any Unpaid Principal and Interest Due On April 1, 2019 [Member]
Long-term debt, interest percentage, per annum	10.00%	10.00%
Notes payable maturity date	Apr. 1, 2019	Apr. 1, 2019
Pay in kind interest	12.00%	12.00%
Promissory Note Payable to KBS Sellers, Unsecured, Interest Imputed at 9.5% [Member]
Long-term debt, interest percentage, per annum	9.50%	9.50%
Installment Payment Agreement, 8.0% Interest, Payable in Monthly Installments of $1,199 Through September 2020 [Member]
Long-term debt, interest percentage, per annum	8.00%	8.00%
Notes payable maturity date	Sep. 30, 2020	Sep. 30, 2020
Promissory note, payable in monthly installments	$ 1,199	$ 1,199
Notes Payable, Secured by Equipment, Interest Rates from 6.6% to 9.5%, with Varying Maturity Dates Through September 2018 [Member]
Notes payable maturity date	Sep. 30, 2018	Sep. 30, 2018
Notes Payable, Secured by Equipment, Interest Rates from 6.6% to 9.5%, with Varying Maturity Dates Through September 2018 [Member] | Minimum [Member]
Long-term debt, interest percentage, per annum	6.60%	6.60%
Notes Payable, Secured by Equipment, Interest Rates from 6.6% to 9.5%, with Varying Maturity Dates Through September 2018 [Member] | Maximum [Member]
Long-term debt, interest percentage, per annum	9.50%	9.50%
Promissory Note Payable to Gerber Finance, Secured, Interest at the Current Prime Rate Plus 3.0% Payable Monthly with Any Unpaid Principal and Interest Due On December 31, 2018 [Member]
Long-term debt, interest percentage, per annum	3.00%	3.00%
Notes payable maturity date	Dec. 31, 2018	Dec. 31, 2018
Deferred Payments to EBGL Sellers, Interest Imputed at 10.0% [Member]
Long-term debt, interest percentage, per annum	10.00%	10.00%

Long-Term Debt - Summary of Gai

Long-Term Debt - Summary of Gain on Settlement (Details)	12 Months Ended
	Dec. 31, 2016USD ($)
Debt Disclosure [Abstract]
Reduction of principal (including adjustment for imputed interest at 9.5%)	$ 3,226,000
Forgiveness of interest accrued to the date of settlement	461,000
Gain on settlement agreement	$ 3,687,000

Long-Term Debt - Summary of G77

Long-Term Debt - Summary of Gain on Settlement (Details) (Parenthetical)	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Imputed interest rate	9.50%

Long-Term Debt - Schedule of Ma

Long-Term Debt - Schedule of Maturities of Long-term Debt (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Total long-term debt	$ 15,744,000	$ 11,357,000
Long-term Debt [Member]
2,017	1,675
2,018	3,012
2,019	11,047
2,020	10
Total long-term debt	$ 15,744

Leases and Rent Expense (Detail

Leases and Rent Expense (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Leases [Abstract]
Lease rental expense	$ 22,135
Lease expiration date	Sep. 30, 2021
Sublease payments received		$ 131,000

Leases and Rent Expense - Sched

Leases and Rent Expense - Schedule of Future Minimum Operating Lease Payments (Details) $ in Thousands	Dec. 31, 2016USD ($)
Leases [Abstract]
2,017	$ 266
2,018	266
2,019	267
2,020	272
2,021	207
Total minimum lease payments	$ 1,278

Leases and Rent Expense - Sch81

Leases and Rent Expense - Schedule of Operating Leases Rent Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Total rent expense	$ 100	$ 116
Paid To Companies Controlled By Shareholder [Member]
Total rent expense	85	94
Paid To Others [Member]
Total rent expense	$ 15	$ 22

Common Stock Rights Offering (D

Common Stock Rights Offering (Details Narrative)	Sep. 18, 2015USD ($)$ / sharesshares
Common stock sold shares | shares	1,019,746
Common stock share price per share | $ / shares	$ 3
Net proceeds from offering	$ 2,936,526
Gross proceeds from offering	3,059,238
Offering related expenses	$ 122,712
LSVI [Member]
Common stock sold shares | shares	900,000

Stock Incentive Plans and Sha83

Stock Incentive Plans and Share-Based Compensation (Details Narrative) - USD ($)	Oct. 19, 2016	Jun. 05, 2015	Dec. 31, 2016	Dec. 31, 2015	Nov. 17, 2016
Restricted stock awards	30,000
Vesting period	1 year
Fair value of stock awards	$ 2.25
Share-based compensation expense			$ 128,938	$ 153,547
Remaining shares-based compensation expense related to forfeitures			54,000
Chief Executive Officer [Member]
Restricted stock awards	10,000
Chief Financial Officer [Member]
Restricted stock awards	10,000
Former Chief Financial Officer [Member]
Restricted stock awards	10,000
Directors And Chief Financial Officer [Member]
Restricted stock awards		60,000
Vesting period		1 year
Fair value of stock awards		$ 4.48
2014 Incentive Plan [Member]
Shares authorized for incentive plan					400,000
ATRM Grand [Member]
Share-based compensation expense			115,000	$ 154,000
ATRM Grand [Member] | Selling, General and Administrative Expenses [Member]
Share-based compensation expense			$ 14,000

Stock Incentive Plans and Sha84

Stock Incentive Plans and Share-Based Compensation - Schedule of Share-based Compensation, Stock Options, Activity (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)$ / sharesshares
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Number of Shares, Outstanding, Beginning balance | shares	27,500
Number of Shares, Expired | shares
Number of Shares, Outstanding, Ending balance | shares	27,500
Number of Shares, Exercisable, Balance | shares	27,500
Weighted Average Exercise Price, Outstanding, Beginning balance | $ / shares	$ 6.88
Weighted Average Exercise Price, Expired | $ / shares
Weighted Average Exercise Price, Outstanding, Ending balance | $ / shares	6.88
Weighted Average Exercise Price, Exercisable, Balance | $ / shares	$ 6.88
Weighted Average Remaining Contract Term, Outstanding, Balance	6 months
Weighted Average Remaining Contract Term, Exercisable, Balance	6 months
Aggregate Intrinsic Value, Outstanding, Balance | $	$ 0
Aggregate Intrinsic Value, Exercisable, Balance | $	$ 0

Tax Benefit Preservation Plan85

Tax Benefit Preservation Plan / Preferred Stock Rights (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2016	Feb. 13, 2014
Acquired beneficial ownership	50.00%	4.99%
Series B Preferred Stock [Member]
Series B preferred stock, par value	$ 0.001
Exercise price per one one-thousandth of a Preferred Share	$ 30
Preferred stock exercise features	Each right entitles the registered holder to purchase from the Company one one-thousandth of a share of Series B Participating Preferred Stock, par value $0.001 per share, of the Company at an exercise price of $30.00 per one one-thousandth of a Preferred Share, subject to adjustment.
Federal [Member]
Operating loss carryforwards	$ 97,000,000
State [Member]
Operating loss carryforwards	$ 34,000,000

Employee Savings 401(K) Plan (D

Employee Savings 401(K) Plan (Details Narrative)	12 Months Ended
	Dec. 31, 2016
Retirement Benefits [Abstract]
Minimum age for full time employees	21 years

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	12 Months Ended
	Dec. 31, 2016USD ($)
Income tax windfall tax deductions	$ 1,300,000
Maximum benefit in additional paid in capital from windfall tax deductions	1,300,000
Federal [Member]
Operating loss carryforwards	$ 97,000,000
Operating loss carryforwards expire date	expire in 2020
State [Member]
Operating loss carryforwards	$ 34,000,000
Operating loss carryforwards expire date	Expire at various times, beginning in 2017
Research Tax Credit Carryforward [Member]
Tax credit carryforwards	$ 1,300,000
Tax credit carryforwards expire date	Expire at various times, beginning in 2017

Income Taxes - Schedule of Inco

Income Taxes - Schedule of Income Tax Expense (Benefit) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Tax benefit computed at federal statutory rate	$ (2,216,000)	$ (1,133,000)
State taxes, net of federal benefit	(156,000)	(127,000)
Increase valuation allowance	2,048,000	735,000
State NOL expiration/write-off	321,000	39,000
Adjustment to income tax accruals	5,000	423,000
State research credit expiration	3,000	65,000
Non-deductible expenses	3,000	3,000
Other, net		1,000
Total income tax expense	$ 7,900	$ 6,000

Income Taxes - Schedule of Net

Income Taxes - Schedule of Net Deferred Tax Assets (Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Accounts receivable	$ 36	$ 141
Employee compensation and benefits	100	91
Contingent consideration	(169)	(268)
Amortization	1,305	1,089
Deferred acquisition costs	245	265
NOL and tax credit carryforwards	34,807	32,895
Warranty accrual	18	15
Severance accrual		97
Other, net	60	34
Deferred tax assets (liabilities), net	36,402	34,359
Less valuation allowance	(36,421)	(34,372)
Net deferred tax assets (liabilities)	$ (19)	$ (13)

Product Line, Geographic, Sig90

Product Line, Geographic, Significant Customer and Concentration of Credit Risk Data - Schedule of Product Information (Details)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Percentage of total sales	100.00%	100.00%
Residential Homes [Member]
Percentage of total sales	79.00%	76.00%
Commercial Structures [Member]
Percentage of total sales	21.00%	24.00%

Product Line, Geographic, Sig91

Product Line, Geographic, Significant Customer and Concentration of Credit Risk Data - Schedule of Percentage of Total Sales and Accounts Receivable from Customer (Details)		12 Months Ended
		Dec. 31, 2016		Dec. 31, 2015
Percentage of total sales		100.00%		100.00%
Residential Customers [Member] | Customer A [Member]
Percentage of total sales		10.70%			[1]
Percentage of accounts receivable			[1]	12.00%
Residential Customers [Member] | Customer B [Member]
Percentage of total sales	[1]
Percentage of accounts receivable		11.80%			[1]
Commercial Customers [Member] | Customer C [Member]
Percentage of total sales			[1]	14.70%
Percentage of accounts receivable	[1]
Commercial Customers [Member] | Customer D [Member]
Percentage of total sales	[1]
Percentage of accounts receivable			[1]	26.90%
Commercial Customers [Member] | Customer E [Member]
Percentage of total sales	[1]
Percentage of accounts receivable		27.00%			[1]
[1]	Percent was less than 10% of the total.

Operating Segments (Details Nar

Operating Segments (Details Narrative)	12 Months Ended
	Dec. 31, 2016segments
Segment Reporting [Abstract]
Number of operating segment	2

Operating Segments - Schedule o

Operating Segments - Schedule of Financial Information of Reportable Segment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Segment net sales	$ 28,156,111	$ 25,631,527
Depreciation and amortization expense	633,026
Segment goodwill impairment expense	1,732,804
Interest expense, net	528,924
Segment net loss	3,658,342
Total segment assets	15,133,064
Expenditures for segment assets	72,453
Operating Segments [Member]
Segment net sales	28,156,111
Depreciation and amortization expense	633,026
Segment goodwill impairment expense	1,732,804
Segment net loss	3,658,342
Total segment assets	15,133,064
Operating Segments [Member] | Modular Home Manufacturing [Member]
Segment net sales	24,654,447
Depreciation and amortization expense	501,920
Segment goodwill impairment expense	1,732,804
Interest expense, net	408,912
Segment net loss	3,503,268
Total segment assets	8,007,031
Expenditures for segment assets	50,726
Operating Segments [Member] | Structural Wall Panel Manufacturing [Member]
Segment net sales	3,501,664
Depreciation and amortization expense	131,106
Segment goodwill impairment expense
Interest expense, net	120,012
Segment net loss	155,074
Total segment assets	7,126,033
Expenditures for segment assets	$ 21,727

Operating Segments - Schedule94

Operating Segments - Schedule of Reconciliation of Operating Segment Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Consolidated net sales	$ 28,156,111	$ 25,631,527
Total net loss for reportable segments	3,658,342
Change in fair value of contingent earn-out	3,631	190,681
Provision for income taxes	7,900	6,000
Consolidated net loss	6,524,330	3,339,613
Total assets for reportable segments	15,133,064
Consolidated assets	16,778,034	$ 13,489,805
Operating Segments [Member]
Total net sales for reportable segments	28,156,111
Other net sales
Consolidated net sales	28,156,111
Total net loss for reportable segments	3,658,342
Other corporate expenses	1,707,705
Interest expense	1,146,752
Change in fair value of contingent earn-out	3,631
Provision for income taxes	7,900
Consolidated net loss	6,524,330
Total assets for reportable segments	15,133,064
Other assets	1,644,970
Consolidated assets	$ 16,778,034

Operating Segments - Schedule95

Operating Segments - Schedule of Other Operating Segment Adjustments (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Depreciation and amortization expense	$ 633,026
Segment goodwill impairment expense	1,732,804
Interest expense	1,675,676	$ 1,396,542
Operating Segments [Member]
Depreciation and amortization expense	633,026
Segment goodwill impairment expense	1,732,804
Interest expense	1,675,676
Operating Segments [Member] | Segment Totals [Member]
Depreciation and amortization expense	633,026
Segment goodwill impairment expense	1,732,804
Interest expense	528,924
Operating Segments [Member] | Adjustments [Member]
Depreciation and amortization expense
Segment goodwill impairment expense
Interest expense	$ 1,146,752

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Jun. 30, 2017	Mar. 31, 2017	Jul. 03, 2017	Dec. 31, 2016	Oct. 04, 2016	Aug. 12, 2016	Sep. 19, 2014	Jul. 21, 2014
Unsecured promissory note principal amount					$ 2,000,000		$ 2,000,000	$ 2,500,000
Lone Star Value Co-Invest I. LP [Member]
Unsecured promissory note principal amount				$ 6,800,000
Debt interest rate						10.00%
Subsequent Event [Member] | Securities Purchase Agreement [Member] | Lone Star Value Co-Invest I. LP [Member]
Unsecured promissory note principal amount		$ 500,000
Debt conversion converted debt		$ 500,000
Debt interest rate		10.00%
Promissory notes, annual interest rate		12.00%
Percentage of paid in kind interest rate description		PIK Interest or 50% cash and 50% PIK Interest
Subsequent Event [Member] | Revolving Credit Loan Agreement [Member]
Working capital line of credit	$ 3,000,000
Loan agreement expiry date	Jun. 30, 2018
Subsequent Event [Member] | Revolving Credit Loan Agreement [Member] | Prime Rate [Member]
Debt interest rate	1.50%
Subsequent Event [Member] | Asset Purchase Agreement [Member] | EBGL [Member]
Debt obligation	$ 750,000
Contingent earn-out payment	1,000,000
Debt instrument periodic payment	$ 1,800,000
Contingent earn-out initial payment			$ 200,000