Deer Valley 10-Q 7 Nov 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 28, 2013	Oct. 31, 2013
Document And Entity Information [Abstract]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	28-Sep-13	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'
Entity Registrant Name	'DEER VALLEY CORP	'
Entity Central Index Key	'0000095047	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	15,434,447

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Sep. 28, 2013	Dec. 31, 2012
Current Assets:	'	'
Cash	$1,691,162	$2,434,227
Accounts receivable, net	2,041,516	1,058,858
Inventory	1,793,714	1,547,723
Deferred tax asset	564,187	629,090
Inventory finance notes receivable	2,776,743	3,537,638
Construction loan notes receivable	1,069,007	'
Prepaid expenses and other current assets	176,249	122,280
Total Current Assets	10,112,578	9,329,816
Fixed Assets:	'	'
Property, plant and equipment, net	2,101,489	2,128,005
Other Assets:	'	'
Inventory finance notes receivable, net	2,685,259	4,407,293
Deferred tax asset	1,746,495	1,891,861
Other assets	18,256	20,578
Total Other Assets:	4,450,010	6,319,732
Total Assets	16,664,077	17,777,553
Current Liabilities:	'	'
Current maturities on long term debt	125,600	125,600
Revolving credit loans	3,221,799	4,750,000
Accounts payable	435,617	197,915
Accrued expenses	1,536,223	1,398,306
Accrued warranties	1,110,000	1,170,000
Income tax payable	'	57,732
Total Current Liabilities	6,429,239	7,699,553
Long Term Liabilities:	'	'
Long-term debt, net of current maturities	847,800	942,000
Total Long Term Liabilities	847,800	942,000
Total Liabilities	7,277,039	8,641,553
Commitments and Contingencies (Note 11)	'	'
Stockholders' Equity:	'	'
Common stock, $0.001 par value, 100,000,000 shares authorized, 17,786,184 and 17,786,184 shares issued and 15,434,513 and 15,657,661 shares outstanding, respectively.	17,788	17,788
Additional paid-in capital	33,254,293	33,254,293
Treasury Stock, at cost; 2,351,671 and 2,128,523 shares, respectively	-1,275,572	-1,134,998
Accumulated deficit	-22,609,471	-23,001,083
Total Stockholders' Equity	9,387,038	9,136,000
Total Liabilities and Stockholders' Equity	$16,664,077	$17,777,553

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 28, 2013	Dec. 31, 2012
Statement Of Financial Position [Abstract]	'	'
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	17,786,184	17,786,184
Common stock, shares outstanding	15,434,513	15,657,661
Treasury stock, shares	2,351,671	2,128,523

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended
	Sep. 28, 2013	Sep. 30, 2012	Sep. 28, 2013	Sep. 30, 2012
Income Statement [Abstract]	'	'	'	'
REVENUE	$7,285,472	$6,439,126	$19,963,500	$19,401,335
COST OF REVENUE	5,886,887	5,097,314	16,295,573	15,923,789
GROSS PROFIT	1,398,585	1,341,812	3,667,927	3,477,546
OPERATING EXPENSES:	'	'	'	'
Depreciation	2,247	3,221	7,986	9,707
Selling, general and administrative	1,013,018	980,190	3,037,249	3,115,871
TOTAL OPERATING EXPENSES	1,015,265	983,411	3,045,235	3,125,578
OPERATING INCOME	383,320	358,401	622,692	351,968
OTHER INCOME (EXPENSES)	'	'	'	'
Derivative income	'	16,821	'	33,286
Interest income	122	218	414	3,156
Other income	2,000	'	2,000	1,640
Interest expense	-10,685	-15,791	-32,710	-41,573
TOTAL OTHER (EXPENSES)/INCOME	-8,563	1,248	-30,296	-3,491
INCOME BEFORE INCOME TAXES	374,757	359,649	592,396	348,477
INCOME TAX (EXPENSE)	-110,834	-136,843	-200,784	-136,727
Income from operations	263,923	222,806	391,612	211,750
Reconciliation of net income to income attributable to common stockholders:	'	'	'	'
Income from operations	263,923	222,806	391,612	211,750
Deemed distribution on redemption of preferred stock	'	'	'	118,182
Income attributable to common stockholders an numerator for basic Income per common share	$263,923	$222,806	$391,612	$329,932
Net Income Per Share (Basic)	$0.02	$0.01	$0.03	$0.02
Net Income Per Share (Fully Diluted)	$0.02	$0.01	$0.03	$0.02
Weighted Average Common Shares Outstanding	15,459,922	15,959,274	15,512,813	18,547,213
Weighted Average Common and Common Equivalent Shares Outstanding	15,459,922	15,959,274	15,512,813	16,317,618

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Cash Flows (USD $)	9 Months Ended
	Sep. 28, 2013	Sep. 30, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net income	$391,612	$211,750
Adjustments to reconcile net income to net cash provided by/(used) in operating activities:	'	'
Depreciation	157,209	158,607
Derivative (income)	'	-33,286
Gain on sale of equipment	-2,000	-1,640
(Benefit)/Provision for credit losses	-117,660	70,870
Changes in assets and liabilities:	'	'
(Increase)/decrease in receivables	-982,658	1,208,188
(Increase)/decrease in inventories	-245,991	-857,798
(Increase)/decrease in deferred tax asset	210,269	215,944
(Increase)/decrease in inventory finance receivable	2,600,589	-774,906
(Increase)/decrease in construction loan receivable	-1,069,007	'
(Increase)/decrease in prepaid expenses and other assets	-45,783	49,309
Increase/(decrease) in accounts payable	237,702	-22,577
Increase/(decrease) in income tax payable	-63,596	-519,182
Increase/(decrease) in estimated services and warranties	-60,000	-135,000
Increase/(decrease) in accrued expenses	137,916	100,695
CASH FLOW PROVIDED BY/(USED) IN OPERATING ACTIVITIES	1,148,602	-329,026
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Purchases of equipment	-130,693	-9,724
Proceeds from sale of property, plant and equipment	2,000	4,095
Sales of short-term investments	'	2,900,000
CASH FLOW (USED) IN/PROVIDED BY INVESTING ACTIVITIES	-128,693	2,894,371
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Repayment of long-term debt	-94,200	-83,733
Proceeds from revolving credit loans	11,396,287	8,750,000
Repayments of revolving credit loans	-12,924,487	-8,300,000
Purchases of common stock option	'	-879,419
Purchases of treasury stock	-140,574	-660,593
Purchases of preferred stock	'	-1,756,818
CASH FLOW (USED) IN/FINANCING ACTIVITIES	-1,762,974	-2,930,563
NET (DECREASE) IN CASH	-743,065	-365,218
CASH, Beginning	2,434,227	3,270,048
CASH, Ending	1,691,162	2,904,830
Cash paid during the period for:	'	'
Interest	155,255	125,145
Taxes	106,008	568,723
SUPPLEMENTAL DISCLOSURE OF NON CASH INVESTING AND FINANCING ACTIVITIES:	'	'
Conversion of Series A preferred stock for common stock-net	'	$215

Basis_of_Presentation

Basis of Presentation	9 Months Ended
	Sep. 28, 2013
Accounting Policies [Abstract]	'
Basis of Presentation	'
	NOTE 1 - BASIS OF PRESENTATION
	The accompanying unaudited condensed consolidated financial statements for the three and nine month periods ended September 28, 2013 and September 30, 2012 have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and pursuant to the rules and regulations of the Securities and Exchange Commission for Form 10-Q. Accordingly, they do not include all the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements.
	The unaudited financial information included in this report includes all adjustments which are, in the opinion of management, necessary to reflect a fair statement of the results for the interim period. The operations for the three and nine month periods ended September 28, 2013 are not necessarily indicative of the results of the full fiscal year.
	The condensed consolidated financial statements included in this report should be read in conjunction with the consolidated financial statements and notes thereto included in the Registrant’s December 31, 2012 Annual Report on Form 10-K and subsequent filings on Form 10-Q and Form 8-K.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 28, 2013
Accounting Policies [Abstract]	'
Summary of Significant Accounting Policies	'
	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Principles of Consolidation - The condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, Deer Valley Homebuilders, Inc. (“DVH), Deer Valley Financial Corp (“DVFC”) and Deer Valley Home Repair Services, Inc. (“DVHRS”). Intercompany accounts and transactions have been eliminated in consolidation.
	Accounting Estimates - The Company’s financial statements are prepared in conformity with accounting principles generally accepted in the United States of America which require management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
	Fiscal Year - The Company operates on a 52-53 week fiscal year end. Each fiscal quarter consists of 13 weeks, with an occasional fourth quarter extending to 14 weeks, if necessary.
	Cash Equivalents - The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents.
	The Company maintains its cash balances in two different financial institutions. The balances are insured by the Federal Deposit Insurance Corporation up to $250,000. At September 28, 2013, $1,798,772 of our cash balances exceeded the current FDIC insurance limits.
	Inventory Finance Notes Receivable - The Company offers inventory-secured financing for its products to qualified retail dealers and developers. Finance contracts require periodic installments of principal and interest over periods of up to 24 months. The Company periodically evaluates the collectability of our notes receivable and considers the need to establish an allowance for doubtful accounts based upon our historical collection experience. We have established an allowance for doubtful accounts of $211,840 as of September 28, 2013 and $271,810 at September 30, 2012.
	Construction Loan Notes Receivable - The Company provides bridge financing to an established mortgage originator to provide on a revolving basis, 80% of the funding for “construction-to-permanent loans” prior to the issue of a certificate of occupancy and ultimate resale of the loan to either private or government controlled long term financing entities.
	Impairment of Long-Lived Assets - Property and intangible assets are material to our consolidated financial statements. Further, these assets are subject to the potential negative effects arising from factors beyond the Company’s control including changing economic conditions. The Company evaluates its tangible and definite-lived intangible assets for impairment annually during our fourth quarter or more frequently in the presence of circumstances or trends that may be indicators of impairment. The evaluation is a two step process. The first step is to compare our undiscounted cash flows, as projected over the remaining useful lives of the assets, to their respective carrying values. In the event that the carrying values are not recovered by future undiscounted cash flows, as a second step, the Company compares the carrying values to the related fair values and, if the fair value is lower, record an impairment adjustment. For purposes of fair value, the Company generally uses replacement costs for tangible fixed assets and discounted cash flows, using risk-adjusted discount rates, for intangible assets. These estimates are made by competent employees, using the best available information, under the direct supervision of our management. For tangible property, plant and equipment, there have been no changes in assumptions or methodologies in the three and nine month periods ended September 28, 2013 as compared to September 30, 2012. The Company did not have definite-lived intangible assets at September 28, 2013 and September 30, 2012.
	In accordance with FASB Topic ASC 420 “Exit on Disposal Cost Obligations”, the Company evaluates the carrying value of long-lived assets to be held and used when events and circumstances warrant such a review. The carrying value of long-lived assets is considered impaired when the anticipated undiscounted cash flow from such assets is less than its carrying value. In that event, a loss is recognized based on the amount by which the carrying value exceeds the fair market value of the long-lived assets. Fair market value is determined primarily using the anticipated cash flows discounted at a rate commensurate with the risk involved. Losses on long-lived assets to be disposed of are determined in a similar manner, except that the fair market values are primarily based on independent appraisals and preliminary or definitive contractual arrangements less costs to dispose.
	Revenue Recognition - Revenue from manufactured homes sold to independent dealers generally is recorded when all of the following conditions have been met; (a) an order for the home has been received from the dealer, (b) an agreement with respect to payment terms (usually in the form of a written or verbal approval for payment has been received from the dealer’s flooring institution), and (c) the home has been shipped and risk of loss has passed to the dealer and collectability is reasonably assured.
	Cost of Sales - The Company’s factory-built housing segment includes the following types of expenses in cost of sales: purchase and receiving costs, freight in, direct labor, supply costs, warehousing, direct and indirect overhead costs, inspection, transfer, actual and accrued warranty, depreciation, and amortization costs. The Company’s financial services segment includes the following types of expenses in cost of sales: interest expense
	Selling, General and Administrative - The Company includes the following types of expenses in selling, general and administrative expense: sales salaries, sales commissions, bad debt expense, advertising, administrative overhead, administrative salaries and bonuses and legal and professional fees.
	Derivative Financial Instruments - We generally do not use derivative financial instruments to hedge exposures to cash-flow risks or market-risks that may affect the fair values of our financial instruments. However, we have entered into certain financial instruments, such as the issuance of certain freestanding warrants, which do not meet the conditions for equity classification due to their “down-round” protection features. As required by ASC 815 Derivatives and Hedging, these instruments are required to be carried as derivative liabilities, at fair value with changes in fair value, in our financial statements with changes in fair value reflected in our income (loss). See Note 9 Derivative Liabilities of the condensed consolidated financial statements for additional disclosure data.
	Earnings (Loss) Per Share - The Company uses the guidance set forth under FASB topic ASC 260, “Earnings Per Share” for calculating the basic and diluted loss per share. Basic income/(loss) per share is computed by dividing net income/(loss) and net income/(loss) attributable to common shareholders by the weighted average number of common shares outstanding. Diluted income/(loss) per share is computed similar to basic loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential shares had been issued and if the additional shares were dilutive. Common equivalent shares are excluded from the computation of net loss per share if they would be anti-dilutive.
	The Company’s dilutive common stock equivalent shares as of September 30, 2012 include any incremental shares associated with the Company’s outstanding warrants. As of September 28, 2013 the Company did not have any outstanding warrants. All warrants expired on August 11, 2013.
	See the detailed list of Common Stock Equivalents below.
					Common Stock Equivalents
					as of
	Securities	Exercise		Expiration Date	September 28,		September 30,
		Price			2013		2012
	Warrants:
	Class B Warrants	$	2.25	August 11, 2013		—		1,112,487
	Total					—		1,112,487
	Total common stock equivalents					—		1,112,487
	Income Taxes - Income taxes are accounted for using the liability method of accounting. Under this method, deferred tax assets and liabilities are recognized for the expected future tax consequences of differences between the carrying amounts of assets and liabilities and their respective tax basis, using currently enacted tax rates. The effect on deferred assets and liabilities of a change in tax rates is recognized in income in the period when the change is enacted. Deferred tax assets are reduced by a valuation allowance when it is more likely than not that some portion or all of the deferred tax assets will not be realized.

Inventory

Inventory	9 Months Ended
	Sep. 28, 2013
Inventory Disclosure [Abstract]	'
Inventory	'
	NOTE 3 - INVENTORY
	Inventory consisted of the following components:
		September 28,		December 31,
		2013		2012
	Raw Materials	$	1,005,848	$	884,884
	Work-in-Process		228,196		229,259
	Finished Goods		559,670		433,580
	Total Inventory	$	1,793,714	$	1,547,723

Inventory_Finance_Notes_Receiv

Inventory Finance Notes Receivable and Allowance for Loan Loss	9 Months Ended
	Sep. 28, 2013
Receivables [Abstract]	'
Inventory Finance Notes Receivable and Allowance for Loan Loss	'
	NOTE 4 - INVENTORY FINANCE NOTES RECEIVABLE AND ALLOWANCE FOR LOAN LOSS
	The Company offers inventory-secured financing for its products to a limited number of qualified retail dealers and developers. Administrative services for inventory-secured financing are provided by Triad Financial Services, Inc. of Jacksonville, Florida. Finance contracts require periodic installments of principal and interest over periods of up to 24 months. These notes are secured by the inventory collateral and other security depending on borrower circumstances.
	Inventory finance notes receivable, net, consisted of the following:
		September 28,			December 31,
		2013			2012
	Inventory finance notes receivable - current	$	2,776,743		$	3,537,638
	Inventory finance notes receivable - long-term		2,897,099			4,736,793
	Allowance for loan loss		(211,840	)		(329,500	)
	Total Inventory finance notes receivable	$	5,462,002		$	7,944,931
	With respect to our inventory finance notes receivable, the risk of loss is spread over numerous borrowers. In addition to historical experience, borrower inventory levels and activity are monitored in conjunction with a third-party provider to estimate the potential for loss. The Company anticipates it will be able to resell any repossessed homes, thereby mitigating loss experience. If a default occurs and collateral is lost, the Company is exposed to loss of the full value of the note receivable. The Company recorded a (benefit)/provision for credit losses of $(117,660) and $70,870 for nine month period ending September 28, 2013 and September 30, 2012, respectively. The following table represents changes in the estimated allowance for loan losses:
		September 28,			September 30,
		2013			2012
	Balance at beginning of period	$	329,500		$	200,940
	(Benefit)/Provision for credit losses		(117,660	)		70,870
	Balance at end of period	$	211,840		$	271,810

Accrued_Expenses

Accrued Expenses	9 Months Ended
	Sep. 28, 2013
Other Liabilities Disclosure [Abstract]	'
Accrued Expenses	'
	NOTE 5 - ACCRUED EXPENSES
	Accrued expenses consisted of the following:
		September 28,		December 31,
	Category	2013		2012
	Accrued dealer incentive program	$	241,471	$	268,754
	Accrued third party billings		468,779		477,832
	Accrued compensation		408,730		239,225
	Accrued insurance		76,273		90,943
	Accrued interest		11,163		17,394
	Accrued repurchase commitment		116,605		106,280
	Other		213,202		197,878
	Total Accrued Expenses	$	1,536,223	$	1,398,306

Product_Warranties

Product Warranties	9 Months Ended
	Sep. 28, 2013
Guarantees [Abstract]	'
Product Warranties	'
	NOTE 6 - PRODUCT WARRANTIES
	The Company provides the retail home buyer a one-year limited warranty covering defects in material or workmanship in home structure, plumbing and electrical systems. The Company estimated warranty costs are accrued at the time of the sale to the dealer following industry standards and historical warranty cost incurred. Periodic adjustments to the estimated warranty accrual are made as events occur which indicate changes are necessary. As of September 28, 2013, the Company has recorded an accrued liability of $1,110,000 for estimated warranty costs relating to homes sold, based upon management’s assessment of historical experience factors and current industry trends. Management reviews its warranty requirements at the close of each reporting period and adjusts the reserves accordingly.
	The following tabular presentation reflects activity in warranty reserves during the periods presented:
		For The Three			For The Nine
		Month Period			Month Period
		Ended			Ended
		September 28,			September 28,
		2013			2013
	Balance at beginning of period	$	1,080,000		$	1,170,000
	Warranty charges		353,303			967,070
	Warranty payments		(323,303	)		(1,027,070	)
	Balance at end of period	$	1,110,000		$	1,110,000

Revolving_Credit_Loan

Revolving Credit Loan	9 Months Ended
	Sep. 28, 2013
Debt Disclosure [Abstract]	'
Revolving Credit Loan	'
	NOTE 7 - REVOLVING CREDIT LOANS
	Effective September 10, 2013, Deer Valley renewed its $5,000,000 Revolving Credit Loan and Security Agreement with Fifth Third Bank, used for display model financing for dealers of the products produced by DVH (the “Display Model LOC”). The Display Model LOC has a two year term and has a variable interest rate at 4.00% above LIBOR or 4.1824% at September 28, 2013. As of September 28, 2013, the Company had an outstanding balance of $650,000 under the revolving credit loan.
	Effective September 10, 2013, Deer Valley renewed its $3,000,000 Revolving Credit Loan and Security Agreement with Fifth Third Bank, used for short term working capital financing, letters of credit and as a bridge loan on financing the sale of retail units by DVH (the “Working Capital LOC”). The Working Capital LOC has a two year term and has a variable interest rate at 2.50% above LIBOR or 2.6824% at September 28, 2013. As of September 28, 2013, the Company had an outstanding balance of $1,550,000 under the revolving credit loan.
	Effective April 12, 2013 Deer Valley entered into a Revolving Credit Loan and Security Agreement with its primary bank, used for funding “construction-to-permanent loans” prior to the issue of a certificate of occupancy and ultimate resale of the loan to either a private or government controlled long term financing entities. The $2,500,000 Facility has a two year term and has a variable interest rate at 4.0% above LIBOR. The loan is evidenced by a revolving credit note and secured by accounts receivable, inventory, equipment and all other tangible and intangible personal property of Deer Valley. As of September 28, 2013, the Company had an outstanding balance of $1,021,799 under the revolving credit loan.
	The amount available under the revolving credit loans is equal to the lesser of $10,500,000 or an amount based on defined percentages of accounts receivable and inventories reduced by any outstanding letters of credit. At September 28, 2013, $6,855,088 was available under the revolving credit loans after deducting letters of credit of $65,000.
	In addition to the revolving line of credit described in the preceding paragraph, DVH, during its normal course of business, is required to issue irrevocable standby letters of credit in the favor of independent third party beneficiaries to cover obligations under insurance policies. As of September 28, 2013, no amounts had been drawn on the above irrevocable letters of credit by the beneficiaries.

Long_Term_Debt

Long Term Debt	9 Months Ended
	Sep. 28, 2013
Debt Disclosure [Abstract]	'
Long Term Debt	'
	NOTE 8 - LONG_TERM DEBT
	On May 26, 2006, DVH entered into a Loan Agreement with Fifth Third Bank (the “Lender”) providing for a loan of Two Million Dollars ($2,000,000) (the “Loan”) evidenced by a promissory note and secured by a first mortgage on DVH’s properties in Guin, Alabama and Sulligent, Alabama, including the structures and fixtures located thereon, as well as DVH’s interest in any lease thereof. The Loan had a term from May 26, 2006 through June 1, 2011 and has a variable interest rate at 2.25% above LIBOR. There is no prepayment penalty. Future advances are available under the Loan Agreement, subject to approval by the Lender. Also on May 26, 2006, the Company and DVH guaranteed the Loan. Should Deer Valley default, thereby triggering acceleration of the Loan, the Company would become liable for payment of the Loan. On June 1, 2011 Fifth Third Bank agreed to extend to maturity date on the loan until an amendment to the loan agreement could be finalized.
	On July 8, 2011, DVH and the Lender entered into that certain Amendment to Loan Agreement effective June 1, 2011, pursuant to which, among matters, (a) DVH made a cash payment to reduce the outstanding principal balance of the Real Estate Loan to $1,256,000, (b) the term of the Real Estate Loan was extended to June 1, 2016, and (c) the variable interest rate was set at 400 basis points (4.00%) above the One-Month LIBOR-Index Rate. The Real Estate Loan is guaranteed by DVC and DVFC.

Derivative_Liabilities

Derivative Liabilities	9 Months Ended
	Sep. 28, 2013
Derivative Instruments And Hedging Activities Disclosure [Abstract]	'
Derivative Liabilities	'
	NOTE 9 - DERIVATIVE LIABILITIES
	Under ASC 815, share-linked contracts which contain full ratchet anti-dilution provisions are not considered indexed to a company’s own stock for purposes of determining whether it meets the first part of the scope exception in ASC 815-10-15-74. The application of this standard required us to (1) evaluate our instrument’s contingent exercise provisions and (2) evaluate the instrument’s settlement provisions. Based upon applying this approach to instruments within the scope of the consensus, we determined that certain of our warrants do not meet the definition of Indexed to a Company’s Own Stock provided in the Consensus. Accordingly, those Warrants are recorded as liabilities at their fair value. ASC 815 “Derivatives and Hedging” requires that the fair value of these liabilities be re-measured at the end of every reporting period with the change in value reported in the statement of operations.
	As of December 31, 2012, derivative financial instruments recorded as liabilities consisted of Class B Warrants indexed to 1,112,487 shares of our common stock with an exercise price of $2.25. The fair value of the Class B warrants as of December 31, 2012 was $0. The Company’s Class B Warrants expired on August 11, 2013.
	The following tables summarize the effects on our income (loss) associated with changes in the fair values of our derivative financial instruments:
			Three months			Three months
			ended			ended
			September 28,			September 30,
			2013			2012
	Class A Warrants (Class A-1 & Class A-2)		$	—		$	—
	Class B Warrants			—			16,821
	Class BD-2 Warrants			—			—
	Class BD-3 Warrants			—			—
	Class BD-4 Warrants			—			—
	Class BD-5 Warrants			—			—
			$	—		$	16,821
	We estimate fair values of derivative financial instruments using various techniques (and combinations thereof) that are considered to be consistent with the objective measuring fair values. In selecting the appropriate technique, we consider, among other factors, the nature of the instrument, the market risks that it embodies and the expected means of settlement. We value our derivative warrants using a Binomial Lattice valuation model which provides for early exercise scenarios and incorporates the down-round anti-dilution protection possibilities that could arise in early exercise scenarios.
	Estimating fair values of derivative financial instruments requires the development of significant and subjective estimates that may, and are likely to, change over the duration of the instrument with related changes in internal and external market factors. In addition, option-based techniques (such as Lattice models) are highly volatile and sensitive to changes in the trading market price of our common stock. Since derivative financial instruments are initially and subsequently carried at fair value, our (income) loss will reflect the volatility in these estimate and assumption changes.
			December 31, 2012
	Significant assumptions (or ranges):
	Trading market values (1)		$	0.6
	Term (years) (3)			0.61
	Volatility (3)			44.8	%
	Risk-free rate (2)			0.06	%
	Fair value hierarchy:
	-1	Level 1 inputs are quoted prices in active markets for identical assets and liabilities, or derived there from. Our trading market values and the volatilities that are calculated thereupon are level 1 inputs.
	-2	Level 2 inputs are inputs other than quoted prices that are observable. We use the current published yields for zero-coupon US Treasury Securities, with terms nearest the remaining term of the warrants for our risk free rate.
	-3	Level 3 inputs are unobservable inputs. Inputs for which any parts are level 3 inputs are classified as level 3 in their entirety. The remaining term used equals the remaining contractual term as our best estimate of the expected term.

Income_Taxes

Income Taxes	9 Months Ended
	Sep. 28, 2013
Income Tax Disclosure [Abstract]	'
Income Taxes	'
	NOTE 10 - INCOME TAXES
	Income Taxes:
	The components of the provision for income taxes are as follows:
		Nine months ended
		September 28, 2013
	Current income tax (benefit)	$	(9,485	)
	Deferred income tax expense		210,269
	Total income tax expense	$	200,784
	The items accounting for the difference between income taxes computed at the federal statutory rate and the provision for income taxes are as follows:
		Nine months ended
		September 28, 2013
		Amount			Impact on
					Rate
	Income tax (benefit) at federal rate	$	201,415			34	%
	State tax benefit, net of Federal effect		25,035			4.23	%
	Permanent Differences:
	Meals and entertainment		15,765			2.66	%
	Officer’s life insurance		1,003			0.17	%
	Total permanent differences	$	16,768			2.83	%
	True Up to Tax Return - Deferred Assets		(42,434	)		-7.16	%
	Total income tax (benefit)	$	200,784			33.9	%
	Deferred income taxes reflect the net tax effects of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company’s net deferred income taxes are as follows:
		September 28, 2013
	Current Deferred Tax Assets:
	Warranty reserve	$	424,309
	Repurchase reserve		44,573
	Loan loss reserve		80,978
	Allowance for doubtful accounts		5,734
	Inventory reserve		4,770
	Accrued legal fees		3,823
	Total Current Deferred Tax Asset		564,187
	Non-Current Deferred Tax Assets:
	Goodwill impairment		1,781,829
	Total Non-Current Deferred Tax Assets		1,781,829
	Non-Current Deferred Tax Liability:
	Accelerated depreciation		(42,864	)
	Sale of assets		7,530
	Total Non-Current Deferred Tax Liability		(35,334	)
	Total Deferred Tax Assets (Liabilities) - Net	$	2,310,682

Commitments_and_Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 28, 2013
Commitments And Contingencies Disclosure [Abstract]	'
Commitments and Contingencies	'
	NOTE 11 - COMMITMENTS AND CONTINGENCIES
	Litigation - The Company in the normal course of business is subject to claims and litigation. Management of the Company is of the opinion that, based on information available, such legal matters will not ultimately have a material adverse effect on the financial position or results of operation of the Company.
	Reserve for Repurchase Commitments - DVH is contingently liable under the terms of repurchase agreements with financial institutions providing inventory financing for retailers of DVH’s products. These arrangements, which are customary in the industry, provide for the repurchase of products sold to retailers in the event of default by the retailer. The risk of loss under these agreements is spread over numerous retailers. The price DVH is obligated to pay generally declines over the period of the agreement (typically 18 to 24 months) and the risk of loss is further reduced by the sale value of repurchased homes. The maximum amount for which the Company is contingently liable under repurchase agreements is approximately $2,915,145 at September 28, 2013. As of September 28, 2013 the Company reserved $116,605 for future repurchase losses, based on prior experience and an evaluation of dealers’ financial conditions. DVH to date has not experienced significant losses under these agreements, and management does not expect any future losses to have a material effect on the accompanying financial statements.

Equity_Transactions

Equity Transactions	9 Months Ended
	Sep. 28, 2013
Equity [Abstract]	'
Equity Transactions	'
	NOTE 12 - EQUITY TRANSACTIONS
	Common Stock Dividends - There were no dividends paid during the nine month period ended September 28, 2013.
	Treasury Stock - Pursuant to a common stock repurchase program approved by our Board of Directors, a total of 223,148 shares were purchased during the nine month period ended September 28, 2013 at a cost of $140,574 and recorded as treasury stock.

Segment_Information

Segment Information	9 Months Ended
	Sep. 28, 2013
Segment Reporting [Abstract]	'
Segment Information	'
	NOTE 13 - SEGMENT INFORMATION
	Our business segments consist of factory-built housing and financial services. Our chief decision making officer considers income (loss) from operations as the basis to measure segment profitability. The following table summarizes net sales, income (loss) from operations, and identifiable assets by segment for the three and nine month periods ended September 28, 2013 and September 30, 2012.
		For The Three Months Ended						For The nine Months Ended
		September 28,			September 30,			September 28,			September 30,
		2013			2012			2013			2012
	Revenues from external customers
	Factory-built housing	$	7,114,025		$	6,279,416		$	19,422,391		$	18,973,951
	Financial services		171,447			159,710			541,109			427,384
	Total revenues	$	7,285,472		$	6,439,126		$	19,963,500		$	19,401,335
	Income (loss) from operations
	Factory-built housing	$	362,244		$	401,187		$	709,588		$	675,023
	Financial services		130,231			71,265			358,900			155,464
	General corporate expenses		(109,155	)		(114,051	)		(445,796	)		(478,519	)
	Total income (loss) from operations	$	383,320		$	358,401		$	622,692		$	351,968
	Identifiable assets by segment
	Factory-built housing	$	9,904,826		$	10,064,217
	Financial Services		6,675,761			7,460,462
	Other		83,490			71,837
		$	16,664,077		$	17,596,516

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 28, 2013
Accounting Policies [Abstract]	'
Principles of Consolidation	'
	Principles of Consolidation - The condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, Deer Valley Homebuilders, Inc. (“DVH), Deer Valley Financial Corp (“DVFC”) and Deer Valley Home Repair Services, Inc. (“DVHRS”). Intercompany accounts and transactions have been eliminated in consolidation.
Accounting Estimates	'
	Accounting Estimates - The Company’s financial statements are prepared in conformity with accounting principles generally accepted in the United States of America which require management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Fiscal Year	'
	Fiscal Year - The Company operates on a 52-53 week fiscal year end. Each fiscal quarter consists of 13 weeks, with an occasional fourth quarter extending to 14 weeks, if necessary.
Cash Equivalents	'
	Cash Equivalents - The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents.
	The Company maintains its cash balances in two different financial institutions. The balances are insured by the Federal Deposit Insurance Corporation up to $250,000. At September 28, 2013, $1,798,772 of our cash balances exceeded the current FDIC insurance limits.
Inventory Finance Notes Receivable	'
	Inventory Finance Notes Receivable - The Company offers inventory-secured financing for its products to qualified retail dealers and developers. Finance contracts require periodic installments of principal and interest over periods of up to 24 months. The Company periodically evaluates the collectability of our notes receivable and considers the need to establish an allowance for doubtful accounts based upon our historical collection experience. We have established an allowance for doubtful accounts of $211,840 as of September 28, 2013 and $271,810 at September 30, 2012.
Construction Loan Notes Receivable	'
	Construction Loan Notes Receivable - The Company provides bridge financing to an established mortgage originator to provide on a revolving basis, 80% of the funding for “construction-to-permanent loans” prior to the issue of a certificate of occupancy and ultimate resale of the loan to either private or government controlled long term financing entities.
Impairment of Long-Lived Assets	'
	Impairment of Long-Lived Assets - Property and intangible assets are material to our consolidated financial statements. Further, these assets are subject to the potential negative effects arising from factors beyond the Company’s control including changing economic conditions. The Company evaluates its tangible and definite-lived intangible assets for impairment annually during our fourth quarter or more frequently in the presence of circumstances or trends that may be indicators of impairment. The evaluation is a two step process. The first step is to compare our undiscounted cash flows, as projected over the remaining useful lives of the assets, to their respective carrying values. In the event that the carrying values are not recovered by future undiscounted cash flows, as a second step, the Company compares the carrying values to the related fair values and, if the fair value is lower, record an impairment adjustment. For purposes of fair value, the Company generally uses replacement costs for tangible fixed assets and discounted cash flows, using risk-adjusted discount rates, for intangible assets. These estimates are made by competent employees, using the best available information, under the direct supervision of our management. For tangible property, plant and equipment, there have been no changes in assumptions or methodologies in the three and nine month periods ended September 28, 2013 as compared to September 30, 2012. The Company did not have definite-lived intangible assets at September 28, 2013 and September 30, 2012.
	In accordance with FASB Topic ASC 420 “Exit on Disposal Cost Obligations”, the Company evaluates the carrying value of long-lived assets to be held and used when events and circumstances warrant such a review. The carrying value of long-lived assets is considered impaired when the anticipated undiscounted cash flow from such assets is less than its carrying value. In that event, a loss is recognized based on the amount by which the carrying value exceeds the fair market value of the long-lived assets. Fair market value is determined primarily using the anticipated cash flows discounted at a rate commensurate with the risk involved. Losses on long-lived assets to be disposed of are determined in a similar manner, except that the fair market values are primarily based on independent appraisals and preliminary or definitive contractual arrangements less costs to dispose.
Revenue Recognition	'
	Revenue Recognition - Revenue from manufactured homes sold to independent dealers generally is recorded when all of the following conditions have been met; (a) an order for the home has been received from the dealer, (b) an agreement with respect to payment terms (usually in the form of a written or verbal approval for payment has been received from the dealer’s flooring institution), and (c) the home has been shipped and risk of loss has passed to the dealer and collectability is reasonably assured.
Cost of Sales	'
	Cost of Sales - The Company’s factory-built housing segment includes the following types of expenses in cost of sales: purchase and receiving costs, freight in, direct labor, supply costs, warehousing, direct and indirect overhead costs, inspection, transfer, actual and accrued warranty, depreciation, and amortization costs. The Company’s financial services segment includes the following types of expenses in cost of sales: interest expense
Selling, General and Administrative	'
	Selling, General and Administrative - The Company includes the following types of expenses in selling, general and administrative expense: sales salaries, sales commissions, bad debt expense, advertising, administrative overhead, administrative salaries and bonuses and legal and professional fees.
Derivative Financial Instruments	'
	Derivative Financial Instruments - We generally do not use derivative financial instruments to hedge exposures to cash-flow risks or market-risks that may affect the fair values of our financial instruments. However, we have entered into certain financial instruments, such as the issuance of certain freestanding warrants, which do not meet the conditions for equity classification due to their “down-round” protection features. As required by ASC 815 Derivatives and Hedging, these instruments are required to be carried as derivative liabilities, at fair value with changes in fair value, in our financial statements with changes in fair value reflected in our income (loss). See Note 9 Derivative Liabilities of the condensed consolidated financial statements for additional disclosure data.
Earnings (Loss) Per Share	'
	Earnings (Loss) Per Share - The Company uses the guidance set forth under FASB topic ASC 260, “Earnings Per Share” for calculating the basic and diluted loss per share. Basic income/(loss) per share is computed by dividing net income/(loss) and net income/(loss) attributable to common shareholders by the weighted average number of common shares outstanding. Diluted income/(loss) per share is computed similar to basic loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential shares had been issued and if the additional shares were dilutive. Common equivalent shares are excluded from the computation of net loss per share if they would be anti-dilutive.
	The Company’s dilutive common stock equivalent shares as of September 30, 2012 include any incremental shares associated with the Company’s outstanding warrants. As of September 28, 2013 the Company did not have any outstanding warrants. All warrants expired on August 11, 2013.
	See the detailed list of Common Stock Equivalents below.
					Common Stock Equivalents
					as of
	Securities	Exercise		Expiration Date	September 28,		September 30,
		Price			2013		2012
	Warrants:
	Class B Warrants	$	2.25	August 11, 2013		—		1,112,487
	Total					—		1,112,487
	Total common stock equivalents					—		1,112,487
Income Taxes	'
	Income Taxes - Income taxes are accounted for using the liability method of accounting. Under this method, deferred tax assets and liabilities are recognized for the expected future tax consequences of differences between the carrying amounts of assets and liabilities and their respective tax basis, using currently enacted tax rates. The effect on deferred assets and liabilities of a change in tax rates is recognized in income in the period when the change is enacted. Deferred tax assets are reduced by a valuation allowance when it is more likely than not that some portion or all of the deferred tax assets will not be realized.

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 28, 2013
Accounting Policies [Abstract]	'
Schedule of Common Stock Equivalents	'
	The Company’s dilutive common stock equivalent shares as of September 30, 2012 include any incremental shares associated with the Company’s outstanding warrants. As of September 28, 2013 the Company did not have any outstanding warrants. All warrants expired on August 11, 2013.
	See the detailed list of Common Stock Equivalents below.
					Common Stock Equivalents
					as of
	Securities	Exercise		Expiration Date	September 28,		September 30,
		Price			2013		2012
	Warrants:
	Class B Warrants	$	2.25	August 11, 2013		—		1,112,487
	Total					—		1,112,487
	Total common stock equivalents					—		1,112,487

Inventory_Tables

Inventory (Tables)	9 Months Ended
	Sep. 28, 2013
Inventory Disclosure [Abstract]	'
Components of Inventory	'
	Inventory consisted of the following components:
		September 28,		December 31,
		2013		2012
	Raw Materials	$	1,005,848	$	884,884
	Work-in-Process		228,196		229,259
	Finished Goods		559,670		433,580
	Total Inventory	$	1,793,714	$	1,547,723

Inventory_Finance_Notes_Receiv1

Inventory Finance Notes Receivable and Allowance for Loan Loss (Tables)	9 Months Ended
	Sep. 28, 2013
Receivables [Abstract]	'
Summary of Inventory Finance Notes Receivable	'
	Inventory finance notes receivable, net, consisted of the following:
		September 28,			December 31,
		2013			2012
	Inventory finance notes receivable - current	$	2,776,743		$	3,537,638
	Inventory finance notes receivable - long-term		2,897,099			4,736,793
	Allowance for loan loss		(211,840	)		(329,500	)
	Total Inventory finance notes receivable	$	5,462,002		$	7,944,931
Summary of Changes in Estimated Allowance for Loan Losses	'
	The following table represents changes in the estimated allowance for loan losses:
		September 28,			September 30,
		2013			2012
	Balance at beginning of period	$	329,500		$	200,940
	(Benefit)/Provision for credit losses		(117,660	)		70,870
	Balance at end of period	$	211,840		$	271,810

Accrued_Expenses_Tables

Accrued Expenses (Tables)	9 Months Ended
	Sep. 28, 2013
Other Liabilities Disclosure [Abstract]	'
Schedule of Accrued Expenses	'
	Accrued expenses consisted of the following:
		September 28,		December 31,
	Category	2013		2012
	Accrued dealer incentive program	$	241,471	$	268,754
	Accrued third party billings		468,779		477,832
	Accrued compensation		408,730		239,225
	Accrued insurance		76,273		90,943
	Accrued interest		11,163		17,394
	Accrued repurchase commitment		116,605		106,280
	Other		213,202		197,878
	Total Accrued Expenses	$	1,536,223	$	1,398,306

Product_Warranties_Tables

Product Warranties (Tables)	9 Months Ended
	Sep. 28, 2013
Guarantees [Abstract]	'
Activity in Product Warranty Reserves	'
	The following tabular presentation reflects activity in warranty reserves during the periods presented:
		For The Three			For The Nine
		Month Period			Month Period
		Ended			Ended
		September 28,			September 28,
		2013			2013
	Balance at beginning of period	$	1,080,000		$	1,170,000
	Warranty charges		353,303			967,070
	Warranty payments		(323,303	)		(1,027,070	)
	Balance at end of period	$	1,110,000		$	1,110,000

Derivative_Liabilities_Tables

Derivative Liabilities (Tables)	9 Months Ended
	Sep. 28, 2013
Derivative Instruments And Hedging Activities Disclosure [Abstract]	'
Effects on Income (Loss) Associated with Changes in Fair Values of Derivative Financial Instruments	'
	The following tables summarize the effects on our income (loss) associated with changes in the fair values of our derivative financial instruments:
			Three months			Three months
			ended			ended
			September 28,			September 30,
			2013			2012
	Class A Warrants (Class A-1 & Class A-2)		$	—		$	—
	Class B Warrants			—			16,821
	Class BD-2 Warrants			—			—
	Class BD-3 Warrants			—			—
	Class BD-4 Warrants			—			—
	Class BD-5 Warrants			—			—
			$	—		$	16,821
Components and Activity of Derivative Liability Balances	'
			December 31, 2012
	Significant assumptions (or ranges):
	Trading market values (1)		$	0.6
	Term (years) (3)			0.61
	Volatility (3)			44.8	%
	Risk-free rate (2)			0.06	%
	Fair value hierarchy:
	-1	Level 1 inputs are quoted prices in active markets for identical assets and liabilities, or derived there from. Our trading market values and the volatilities that are calculated thereupon are level 1 inputs.
	-2	Level 2 inputs are inputs other than quoted prices that are observable. We use the current published yields for zero-coupon US Treasury Securities, with terms nearest the remaining term of the warrants for our risk free rate.
	-3	Level 3 inputs are unobservable inputs. Inputs for which any parts are level 3 inputs are classified as level 3 in their entirety. The remaining term used equals the remaining contractual term as our best estimate of the expected term.

Income_Taxes_Tables

Income Taxes (Tables)	9 Months Ended
	Sep. 28, 2013
Income Tax Disclosure [Abstract]	'
Components of Provision for Income Taxes	'
	The components of the provision for income taxes are as follows:
		Nine months ended
		September 28, 2013
	Current income tax (benefit)	$	(9,485	)
	Deferred income tax expense		210,269
	Total income tax expense	$	200,784
Summary of Federal Statutory Rate and Provision for Income	'
	The items accounting for the difference between income taxes computed at the federal statutory rate and the provision for income taxes are as follows:
		Nine months ended
		September 28, 2013
		Amount			Impact on
					Rate
	Income tax (benefit) at federal rate	$	201,415			34	%
	State tax benefit, net of Federal effect		25,035			4.23	%
	Permanent Differences:
	Meals and entertainment		15,765			2.66	%
	Officer’s life insurance		1,003			0.17	%
	Total permanent differences	$	16,768			2.83	%
	True Up to Tax Return - Deferred Assets		(42,434	)		-7.16	%
	Total income tax (benefit)	$	200,784			33.9	%
Components of Net Deferred Income Taxes	'
	Significant components of the Company’s net deferred income taxes are as follows:
		September 28, 2013
	Current Deferred Tax Assets:
	Warranty reserve	$	424,309
	Repurchase reserve		44,573
	Loan loss reserve		80,978
	Allowance for doubtful accounts		5,734
	Inventory reserve		4,770
	Accrued legal fees		3,823
	Total Current Deferred Tax Asset		564,187
	Non-Current Deferred Tax Assets:
	Goodwill impairment		1,781,829
	Total Non-Current Deferred Tax Assets		1,781,829
	Non-Current Deferred Tax Liability:
	Accelerated depreciation		(42,864	)
	Sale of assets		7,530
	Total Non-Current Deferred Tax Liability		(35,334	)
	Total Deferred Tax Assets (Liabilities) - Net	$	2,310,682

Segment_Information_Tables

Segment Information (Tables)	9 Months Ended
	Sep. 28, 2013
Segment Reporting [Abstract]	'
Summary of Reporting Information by Segment	'
	The following table summarizes net sales, income (loss) from operations, and identifiable assets by segment for the three and nine month periods ended September 28, 2013 and September 30, 2012.
		For The Three Months Ended						For The nine Months Ended
		September 28,			September 30,			September 28,			September 30,
		2013			2012			2013			2012
	Revenues from external customers
	Factory-built housing	$	7,114,025		$	6,279,416		$	19,422,391		$	18,973,951
	Financial services		171,447			159,710			541,109			427,384
	Total revenues	$	7,285,472		$	6,439,126		$	19,963,500		$	19,401,335
	Income (loss) from operations
	Factory-built housing	$	362,244		$	401,187		$	709,588		$	675,023
	Financial services		130,231			71,265			358,900			155,464
	General corporate expenses		(109,155	)		(114,051	)		(445,796	)		(478,519	)
	Total income (loss) from operations	$	383,320		$	358,401		$	622,692		$	351,968
	Identifiable assets by segment
	Factory-built housing	$	9,904,826		$	10,064,217
	Financial Services		6,675,761			7,460,462
	Other		83,490			71,837
		$	16,664,077		$	17,596,516

Summary_of_Significant_Account3

Summary of Significant Accounting Policies - Additional Information (Detail) (USD $)	3 Months Ended	9 Months Ended
	Sep. 28, 2013	Sep. 28, 2013	Dec. 31, 2012	Sep. 30, 2012	Dec. 31, 2011
Accounting Policies [Abstract]	'	'	'	'	'
Insured amount by the federal deposit insurance corporation	$250,000	$250,000	'	'	'
Exceeded the current federal deposit insurance corporation limits	1,798,772	1,798,772	'	'	'
Periodic installments of principal and interest	'Up to 24 months	'	'	'	'
Allowance for doubtful accounts receivable	211,840	211,840	329,500	271,810	200,940
Percentage of funding for construction-to-permanent loans	'	80.00%	'	'	'
Definite-lived intangible assets	$0	$0	'	$0	'
Outstanding warrants	'	0	'	'	'
Outstanding warrants expiration date	'	11-Aug-13	'	'	'

Summary_of_Significant_Account4

Summary of Significant Accounting Policies - Schedule of Common Stock Equivalents (Detail)	Sep. 28, 2013	Sep. 30, 2012
Warrants:	'	'
Warrants, Total	'	1,112,487
Total common stock equivalents	'	1,112,487
Warrants:	'	'
Warrants, Total	'	1,112,487
Total common stock equivalents	'	1,112,487
Class B Warrants [Member]	'	'
Warrants:	'	'
Warrants, Total	'	1,112,487
Class B Warrants	2.25	'
Class B Warrants	11-Aug-13	'
Warrants:	'	'
Warrants, Total	'	1,112,487
Class B Warrants	2.25	'
Class B Warrants	11-Aug-13	'

Inventory_Components_of_Invent

Inventory - Components of Inventory (Detail) (USD $)	Sep. 28, 2013	Dec. 31, 2012
Inventory Disclosure [Abstract]	'	'
Raw Materials	$1,005,848	$884,884
Work-in-Process	228,196	229,259
Finished Goods	559,670	433,580
Total Inventory	$1,793,714	$1,547,723

Inventory_Finance_Notes_Receiv2

Inventory Finance Notes Receivable and Allowance for Loan Loss - Additional Information (Detail) (USD $)	9 Months Ended
	Sep. 28, 2013	Sep. 30, 2012
Receivables [Abstract]	'	'
Period of periodic installments of principal and interest	'24 months	'
(Benefit)/Provision for credit losses	($117,660)	$70,870

Inventory_Finance_Notes_Receiv3

Inventory Finance Notes Receivable and Allowance for Loan Loss - Summary of Inventory Finance Notes Receivable (Detail) (USD $)	Sep. 28, 2013	Dec. 31, 2012	Sep. 30, 2012	Dec. 31, 2011
Receivables [Abstract]	'	'	'	'
Inventory finance notes receivable - current	$2,776,743	$3,537,638	'	'
Inventory finance notes receivable - long-term	2,897,099	4,736,793	'	'
Allowance for loan loss	-211,840	-329,500	-271,810	-200,940
Total Inventory finance notes receivable	$5,462,002	$7,944,931	'	'

Inventory_Finance_Notes_Receiv4

Inventory Finance Notes Receivable and Allowance for Loan Loss - Summary of Changes in Estimated Allowance for Loan Losses (Detail) (USD $)	9 Months Ended
	Sep. 28, 2013	Sep. 30, 2012
Receivables [Abstract]	'	'
Balance at beginning of period	$329,500	$200,940
(Benefit)/Provision for credit losses	-117,660	70,870
Balance at end of period	$211,840	$271,810

Accrued_Expenses_Schedule_of_A

Accrued Expenses - Schedule of Accrued Expenses (Detail) (USD $)	Sep. 28, 2013	Dec. 31, 2012
Payables And Accruals [Abstract]	'	'
Accrued dealer incentive program	$241,471	$268,754
Accrued third party billings	468,779	477,832
Accrued compensation	408,730	239,225
Accrued insurance	76,273	90,943
Accrued interest	11,163	17,394
Accrued repurchase commitment	116,605	106,280
Other	213,202	197,878
Total Accrued Expenses	$1,536,223	$1,398,306

Product_Warranties_Additional_

Product Warranties - Additional Information (Detail) (USD $)	Sep. 28, 2013	Jun. 29, 2013	Dec. 31, 2012
Guarantees [Abstract]	'	'	'
Warranty Costs	$1,110,000	$1,080,000	$1,170,000

Product_Warranties_Activity_in

Product Warranties - Activity in Product Warranty Reserves (Detail) (USD $)	3 Months Ended	9 Months Ended
	Sep. 28, 2013	Sep. 28, 2013
Guarantees [Abstract]	'	'
Balance at beginning of period	$1,080,000	$1,170,000
Warranty charges	353,303	967,070
Warranty payments	-323,303	-1,027,070
Balance at end of period	$1,110,000	$1,110,000

Revolving_Credit_Loans_Additio

Revolving Credit Loans - Additional Information (Detail) (USD $)	9 Months Ended		9 Months Ended		9 Months Ended
	Sep. 28, 2013	Apr. 12, 2013	Sep. 28, 2013	Sep. 10, 2013	Sep. 28, 2013	Sep. 10, 2013
			Display Model LOC [Member]	Display Model LOC [Member]	Working Capital LOC [Member]	Working Capital LOC [Member]
Debt Instrument [Line Items]	'	'	'	'	'	'
Term of Credit Facility	'2 years	'	'2 years	'	'2 years	'
Variable interest rate above LIBOR	4.00%	'	4.00%	'	2.50%	'
Revolving line of credit loan and security agreement	'	'	4.18%	'	2.68%	'
Revolving credit loan outstanding balance	$1,021,799	'	$650,000	'	$1,550,000	'
Revolving line of credit loan and security agreement	10,500,000	2,500,000	'	5,000,000	'	3,000,000
Revolving credit loans available	6,855,088	'	'	'	'	'
Letters of credit, outstanding	65,000	'	'	'	'	'
Amount drawn by the beneficiaries on irrevocable letters of credit	$0	'	'	'	'	'

Long_Term_Debt_Additional_Info

Long Term Debt - Additional Information (Detail) (USD $)	9 Months Ended	1 Months Ended		9 Months Ended
	Sep. 28, 2013	26-May-06	Jul. 08, 2011	Sep. 28, 2013
		Loan Agreement [Member]	Real Estate Loan [Member]	Real Estate Loan [Member]
Debt Instrument [Line Items]	'	'	'	'
Secured debt	'	$2,000,000	'	'
Long-term debt, issuance date	'	26-May-06	'	'
Long-term debt, maturity date	'	1-Jun-11	'	1-Jun-16
Variable interest rate above LIBOR	4.00%	2.25%	4.00%	'
Prepayment penalty	0	'	'	'
Debt, outstanding	'	'	$1,256,000	'
Debt instrument, description of variable rate basis	'	'	'Variable interest rate was set at 400 basis points (4.00%) above the One-Month LIBOR-Index Rate	'

Derivative_Liabilities_Additio

Derivative Liabilities - Additional Information (Detail) (USD $)	9 Months Ended		12 Months Ended
	Sep. 28, 2013	Sep. 30, 2012	Dec. 31, 2012
			Class B Warrants [Member]
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'
Total number of warrants treated as derivative liabilities, common shares indexed	'	1,112,487	1,112,487
Exercise price of warrants treated as derivative liabilities	'	'	2.25
Fair value of the Class B warrants	'	'	$0
Outstanding warrants expiration date	11-Aug-13	'	11-Aug-13

Derivative_Liabilities_Effects

Derivative Liabilities - Effects on Income (Loss) Associated with Changes in Fair Values of Derivative Financial Instruments (Detail) (USD $)	3 Months Ended		9 Months Ended
	Sep. 28, 2013	Sep. 30, 2012	Sep. 30, 2012
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'
Income (expense) associated with changes in fair values of derivative instruments	'	$16,821	$33,286
Class A Warrants (Class A-1 & Class A-2) [Member]	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'
Income (expense) associated with changes in fair values of derivative instruments	'	'	'
Class B Warrants [Member]	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'
Income (expense) associated with changes in fair values of derivative instruments	'	16,821	'
Class BD-2 Warrants [Member]	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'
Income (expense) associated with changes in fair values of derivative instruments	'	'	'
Class BD-3 Warrants [Member]	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'
Income (expense) associated with changes in fair values of derivative instruments	'	'	'
Class BD-4 Warrants [Member]	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'
Income (expense) associated with changes in fair values of derivative instruments	'	'	'
Class BD-5 Warrants [Member]	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'
Income (expense) associated with changes in fair values of derivative instruments	'	'	'

Derivative_Liabilities_Compone

Derivative Liabilities - Components and Activity of Derivative Liability Balances (Detail) (USD $)	12 Months Ended
	Dec. 31, 2012
Significant assumptions (or ranges):	'
Trading market values	$0.60
Term (years)	'7 months 10 days
Volatility	44.80%
Risk-free rate	0.06%

Income_Taxes_Components_of_Pro

Income Taxes - Components of Provision for Income Taxes (Detail) (USD $)	3 Months Ended		9 Months Ended
	Sep. 28, 2013	Sep. 30, 2012	Sep. 28, 2013	Sep. 30, 2012
Income Tax Disclosure [Abstract]	'	'	'	'
Current income tax (benefit)	'	'	($9,485)	'
Deferred income tax expense	'	'	210,269	'
Total income tax (benefit)	$110,834	$136,843	$200,784	$136,727

Income_Taxes_Summary_of_Federa

Income Taxes - Summary of Federal Statutory Rate and Provision for Income (Detail) (USD $)	3 Months Ended		9 Months Ended
	Sep. 28, 2013	Sep. 30, 2012	Sep. 28, 2013	Sep. 30, 2012
Income Tax Disclosure [Abstract]	'	'	'	'
Income tax (benefit) at federal rate	'	'	$201,415	'
State tax benefit, net of Federal effect	'	'	25,035	'
Permanent Differences:	'	'	'	'
Meals and entertainment	'	'	15,765	'
Officer's life insurance	'	'	1,003	'
Total permanent differences	'	'	16,768	'
True Up to Tax Return - Deferred Assets	'	'	-42,434	'
Total income tax (benefit)	$110,834	$136,843	$200,784	$136,727
Income tax (benefit) at federal rate, percentage	'	'	34.00%	'
State tax benefit, net of Federal effect, percentage	'	'	4.23%	'
Permanent Differences:	'	'	'	'
Meals and entertainment, percentage	'	'	2.66%	'
Officer's life insurance, percentage	'	'	0.17%	'
Total permanent differences, percentage	'	'	2.83%	'
True Up to Tax Return - Deferred Assets, percentage	'	'	-7.16%	'
Total income tax (benefit), percentage	'	'	33.90%	'

Income_Taxes_Components_of_Net

Income Taxes - Components of Net Deferred Income Taxes (Detail) (USD $)	Sep. 28, 2013	Dec. 31, 2012
Current Deferred Tax Assets:	'	'
Warranty reserve	$424,309	'
Repurchase reserve	44,573	'
Loan loss reserve	80,978	'
Allowance for doubtful accounts	5,734	'
Inventory reserve	4,770	'
Accrued legal fees	3,823	'
Total Current Deferred Tax Asset	564,187	629,090
Non-Current Deferred Tax Assets:	'	'
Goodwill impairment	1,781,829	'
Total Non-Current Deferred Tax Assets	1,781,829	'
Non-Current Deferred Tax Liability:	'	'
Accelerated depreciation	-42,864	'
Sale of assets	7,530	'
Total Non-Current Deferred Tax Liability	-35,334	'
Total Deferred Tax Assets (Liabilities) - Net	$2,310,682	'

Commitments_and_Contingencies_

Commitments and Contingencies - Additional Information (Detail) (USD $)	Sep. 28, 2013	Dec. 31, 2012	Sep. 28, 2013	Sep. 28, 2013
			Minimum [Member]	Maximum [Member]
Other Commitments [Line Items]	'	'	'	'
Period in which DVH is obligated to pay	'	'	'18 months	'24 months
Amount for which the Company is contingently liable under repurchase agreements	$2,915,145	'	'	'
Reserve for future repurchase losses	$116,605	$106,280	'	'

Equity_Transactions_Additional

Equity Transactions - Additional Information (Detail) (USD $)	9 Months Ended
	Sep. 28, 2013
Common Stock [Member]	'
Class of Stock [Line Items]	'
Dividends paid	$0
Treasury Stock [Member]	'
Class of Stock [Line Items]	'
Treasury stock pursuant to a common stock repurchase	223,148
Cost of treasury stock Purchased	$140,574

Segment_Information_Summary_of

Segment Information - Summary of Reporting Information by Segment (Detail) (USD $)	3 Months Ended		9 Months Ended
	Sep. 28, 2013	Sep. 30, 2012	Sep. 28, 2013	Sep. 30, 2012	Dec. 31, 2012
Revenues from external customers	'	'	'	'	'
Total Revenues	$7,285,472	$6,439,126	$19,963,500	$19,401,335	'
Income (loss) from operations	'	'	'	'	'
Total income (loss) from operations	383,320	358,401	622,692	351,968	'
Identifiable assets by segment	'	'	'	'	'
Total Identifiable assets	16,664,077	17,596,516	16,664,077	17,596,516	17,777,553
Factory-Built Housing [Member]	'	'	'	'	'
Revenues from external customers	'	'	'	'	'
Total Revenues	7,114,025	6,279,416	19,422,391	18,973,951	'
Income (loss) from operations	'	'	'	'	'
Total income (loss) from operations	362,244	401,187	709,588	675,023	'
Identifiable assets by segment	'	'	'	'	'
Total Identifiable assets	9,904,826	10,064,217	9,904,826	10,064,217	'
Financial Services [Member]	'	'	'	'	'
Revenues from external customers	'	'	'	'	'
Total Revenues	171,447	159,710	541,109	427,384	'
Income (loss) from operations	'	'	'	'	'
Total income (loss) from operations	130,231	71,265	358,900	155,464	'
Identifiable assets by segment	'	'	'	'	'
Total Identifiable assets	6,675,761	7,460,462	6,675,761	7,460,462	'
General Corporate Expenses [Member]	'	'	'	'	'
Income (loss) from operations	'	'	'	'	'
Total income (loss) from operations	-109,155	-114,051	-445,796	-478,519	'
Other Identifiable Assets [Member]	'	'	'	'	'
Identifiable assets by segment	'	'	'	'	'
Total Identifiable assets	$83,490	$71,837	$83,490	$71,837	'