Consolidated Balance Sheets Statement (USD $)
In Thousands, unless otherwise specified
Sep. 30, 2014
Dec. 31, 2013
Current assets    
Cash and cash equivalents $ 722 $ 3,986
Restricted cash 188 170
Available-for-sale investments, at quoted market value (cost of zero and $3,142 at September 30, 2014 and December 31, 2013, respectively) 0 3,535
Accounts receivable – trade, net 1,697 1,414
Inventories, net 4,917 3,816
Deferred cost of goods sold 305 849
Deposits Assets, Current 247 0
Prepaid expenses and other current assets 506 926
Total current assets 8,582 14,696
Property and equipment, net 780 941
Intangible and other assets, net 371 432
Total assets 9,733 16,069
Current liabilities    
Current portion of capital lease obligation 0 8
Revolving line of credit 0 583
Current portion of term loan 779 753
Accounts payable 5,095 2,323
Accrued liabilities 2,117 2,357
Advances on contracts in progress 2,301 1,433
Deferred compensation 0 3,535
Total current liabilities 10,292 10,992
Long-term portion of term loan 4,476 5,064
Other long-term liabilities 837 726
Total long-term liabilities 5,313 5,790
Total liabilities 15,605 16,782
Stockholders’ deficit    
Common stock, $0.01 par value; 20,000,000 shares authorized; 9,207,874 shares issued and outstanding on September 30, 2014 and December 31, 2013 93 93
Additional paid-in capital 23,306 23,267
Accumulated deficit (30,357) (24,422)
Accumulated other comprehensive income 0 393
Total Spire Corporation stockholders' deficit (6,958) (669)
Noncontrolling interest 1,086 (44)
Total stockholders’ deficit (5,872) (713)
Total liabilities and stockholders’ deficit $ 9,733 $ 16,069