New Accounting Pronouncements and Changes in Accounting Principles [Text Block]

NOTE

2—RECENT

ACCOUNTING PRONOUNCEMENTS AND ADOPTION

May

2014,

the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”)

No.

2014

09,

“Revenue from Contracts with Customers” (Topic

606

). This ASU is intended to clarify the principles for recognizing revenue by removing inconsistencies and weaknesses in revenue requirements; providing a more robust framework for addressing revenue issues; improving comparability of revenue recognition practices across entities, industries, jurisdictions and capital markets; and providing more useful information to users of financial statements through improved revenue disclosure requirements. The provisions of this ASU are ultimately effective for interim and annual periods beginning after

December

15,

2017.

The standard shall be applied retrospectively to each period presented or as a cumulative-effect adjustment as of the date of adoption. During

2016,

the FASB clarified the implementation guidance on principal versus agent, identifying performance obligations, licensing, and collectability.

The Company adopted the new revenue recognition standard (“ASC

606”

) on

January 1, 2018.

Results for reporting periods beginning after

January 1, 2018

are presented under ASC

606,

while prior period amounts are

not

adjusted and continue to be reported in accordance with ASC

605,

Revenue Recognition

. The application of the standard had

impact on the Company’s consolidated financial statements for any periods prior to

2018.

The adoption of ASC

606

represents a change in accounting principle to more closely align revenue recognition with the delivery of the Company’s products, licenses and services. ASC

606

requires an entity to evaluate revenue recognition by identifying a contract with a customer, identifying the performance obligations in the contract, determining the transaction price, allocating the transaction price to the performance obligations in the contract, and recognizing revenue when (or as) the entity satisfies a performance obligation.

price concessions, volume discounts, rebates, refunds, credits, incentives, performance bonuses, royalties or other types of variable consideration.

In the specific case of the Equipment Purchase Agreement and a Technology License Agreement (the “Agreements”) signed on

January 16, 2018

for an aggregate transaction price of

$6,000,

the Company will purchase from a

third

party specialized equipment (the “Equipment”) for the production of

one

of the Company’s proprietary encapsulants (the “Encapsulant”), resell the Equipment to the customer, install the Equipment at a facility of the customer and train the

three

distinct major performance obligations of the Agreements and the corresponding transaction price allocated to those performance obligations:

Obligation
1
-
$1,750
- Price Report, Formula and Sample
Obligation
2
-
$2,000
- Equipment, including delivery & installation (incl. training)
Obligation
3
-
$2,250
- License (perpetual)

Obligation

is considered to be separate and distinct from the other

two

obligations, in that the information provided under this obligation represents significant standalone value to the customer and the Company’s obligation to provide this information is separately identifiable from the other obligations in the agreements. Obligation

and Obligation

were also clearly identifiable, as defined by the Equipment Purchase Agreement (including delivery and installation by an agreed-upon date) and the license (“License”) granted pursuant to the Technology License Agreement (with an effective start date upon the receipt of an acceptance test payment).

The Company is applying a “cost-plus” approach to Obligation

and Obligation

As the Company had never before sold any type of license, had

established specific license pricing and had

knowledge of pricing for similar licenses, the Company is using the residual approach for Obligation

The License is perpetual, distinct and

not

combined with other goods and services, and is a right to use, rather than to access, functional intellectual property.

As a result, the Company recognized

$1,750

in the quarter ended

March 31, 2018

upon the satisfaction of Obligation

its delivery of a price report, formula and sample. The total transaction price of the Agreements is expected to be recognized as revenue as follows:

			2018				2019(a)				Total
Revenue expected to be recognized during the year ended December 31		$	1,750			$	4,250			$	6,000

(a)

$2,000

upon installation of the Equipment and

$2,250

upon acceptance and commencement of the License.

There are

new accounting pronouncements that the Company believes

may

have a material impact on its consolidated financial statements.

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Note 3 - Loss Per Share

6 Months Ended

Jun. 30, 2018

Earnings Per Share [Text Block]

NOTE

3—LOSS

PER SHARE

The calculation of basic and diluted net loss per share for the periods presented is as follows:

	Three Months Ended June 30,						Six Months Ended June 30,
	2018			2017			2018			2017
Basic and diluted net loss per share
Numerator:
Net loss	$	(3,074	)	$	(284	)	$	(2,755	)	$	(3,331	)
Denominator:
Weighted–average shares outstanding		19,669,353			18,913,427			19,607,204			18,839,391
Add:
Dilutive effect of stock options		—			—			—			—
Dilutive effect of restricted common stock		—			—			—			—
Weighted–average shares outstanding with dilution		19,669,353			18,913,427			19,607,204			18,839,391

Net loss per share:
Basic	$	(0.16	)	$	(0.02	)	$	(0.14	)	$	(0.18	)
Diluted	$	(0.16	)	$	(0.02	)	$	(0.14	)	$	(0.18	)

Due to the net loss for the

three

and

six

months ended

June

30,

2018

and

2017,

the computation of dilutive weighted-average common shares outstanding does

not

include any stock options or any shares of unvested restricted common stock as these potential awards are anti-dilutive.

Because the effect would be anti-dilutive, there were

1,121,332

stock options outstanding that were

not

included in the computation of diluted weighted-average shares outstanding for each of the

three

and

six

months ended

June

30,

2018.

Similarly, there were

1,121,332

stock options outstanding that were

not

included in the computation of diluted weighted-average shares outstanding for each of the

three

and

six

months ended

June

30,

2017.

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Note 4 - Bank Acceptance Notes

6 Months Ended

Jun. 30, 2018

Loans, Notes, Trade and Other Receivables Disclosure [Text Block]

NOTE

4—BANK

ACCEPTANCE NOTES

Customers in China

may

settle their accounts with bank acceptance notes, which are draft instruments that are guaranteed to be paid at maturity by the issuing bank. Upon receipt of the bank acceptance note, the Company can elect to hold the instrument until maturity and receive full face value, discount it with the bank for a fee, or transfer it at full face value to suppliers who will accept the note as settlement of the Company’s accounts payable balance with them.

Bank acceptance notes consist of the following:

	June 30, 2018			December 31, 2017
Balance as of beginning of period	$	904		$	3,360
Received from customers		—			1,985
Converted to cash		(888	)		(3,508	)
Paid to suppliers		—			(1,162	)
Foreign exchange impact		(16	)		229
Balance as of end of period	$	—		$	904

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References + Details

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Note 5 - Inventories

6 Months Ended

Jun. 30, 2018

Inventory Disclosure [Text Block]

NOTE

5—INVENTORIES

Inventories consist of the following:

	June 30, 2018			December 31, 2017
Finished goods	$	365		$	340
Raw materials		996			829
Reserve		(4	)		(59	)
Inventories, net	$	1,357		$	1,110

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Note 6 - Long-lived Assets	6 Months Ended
Note 6 - Long-lived Assets	Jun. 30, 2018
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	NOTE 6—LONG -LIVED ASSETS Impairment Testing In accordance with ASC 360 -Property, Plant and Equipment, the Company assesses the impairment of its long-lived assets whenever changes in events or circumstances indicate that the carrying value of such assets may not be recoverable. During each reporting period, the Company assessed if the following factors were present, which would cause an impairment review: overall negative solar industry conditions; a significant or prolonged decrease in net sales generated under its trademarks; loss of a significant customer or a reduction in demand for customers’ products; a significant adverse change in the extent to or manner in which the Company used its trademarks or proprietary technology; such assets becoming obsolete due to new technology or manufacturing processes entering the markets or an adverse change in legal factors; and the market capitalization of the Company’s common stock. At June 30, 2018 and December 31, 2017, the Company recorded valuation allowances against its deferred tax assets. The valuation allowances were recorded since the Company had three consecutive years of taxable losses and determined that its history of actual net losses was evidence that should be given more weight than future projections. The Company determined the recording of valuation allowances against deferred tax assets to be an indicator to test its long-lived assets, which consist solely of property, plant and equipment, for impairment. The Company assessed the specific recoverability of its property, plant and equipment using updated real estate appraisals and other data for its other fixed assets, mainly production equipment. Based upon this analysis, the Company believes its property, plant and equipment carrying value was recoverable and depreciable lives were appropriate as of June 30, 2018. Therefore no impairment was recorded in 2018. If the Company experiences a significant reduction in future sales volume, further average selling price (“ASP”) reductions, lower profitability, a cessation of operations at any of its facilities, or negative changes in U.S. or Spain real estate markets, the Company’s property, plant and equipment may be subject to future impairment or accelerated depreciation.

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Note 7 - Assets Held for Sale	6 Months Ended
Note 7 - Assets Held for Sale	Jun. 30, 2018
Notes to Financial Statements
Long-lived Assets Held for Sale Disclosure [Text Block]	NOTE 7—ASSETS HELD FOR SALE In July 2015, the Company announced a restructuring plan that included the closure of its Johor, Malaysia facility effective August 2, 2015. Subsequent to the announcement, the Company engaged advisors and was actively trying to sell its land-use right, building and other fixed assets located at the facility. During 2016, the Company entered into a definitive Purchase and Sale Agreement for the land-use right and the building for a purchase price of RM25,000. Closing of the transaction was subject to customary conditions to closing of transactions of this type, including the approval of the Johor Port Authority (“JPA”). On July 31, 2017, the Company received a notice from the purchaser purporting to terminate the agreement, alleging that the JPA was seeking to impose certain conditions on the approval of the transfer of the facility to the purchaser that it found unacceptable. The Company was not successful in removing those conditions, and the agreement terminated. The Company has re-launched the sale process for its Malaysia facility. In accordance with ASC 360 -Property, Plant and Equipment, the Company assessed the asset group attributed to the sale for impairment. Based upon the Company’s assessment of the status of the Malaysia property, plant and equipment, all of the requirements (including the held for sale requirements) set forth in ASC 360 - 10 - 45 - 9 were met and the assets were classified on the Condensed Consolidated Balance Sheet as of June 30, 2018 and December 31, 2017 as assets held for sale. An impairment loss of $267, related to the foreign currency fluctuation of the Ringgit, was recorded in the Company’s Condensed Consolidated Statement of Comprehensive (Loss) Income in other expense, net during the first half of 2017.

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Note 8 - Accrued Liabilities

6 Months Ended

Jun. 30, 2018

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

NOTE

8—ACCRUED

LIABILITIES

Accrued liabilities consist of the following:

	June 30, 2018		December 31, 2017
Salaries and wages	$	323	$	239
Accrued bonus		210		258
Professional fees		285		319
Restructuring severance and benefits (see Note 10)		102		87
Environmental (see Note 9)		57		57
Accrued franchise tax		79		90
Client deposits		179		1,157
Other		114		100
Total accrued liabilities	$	1,349	$	2,307

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Note 9 - Commitments and Contingencies	6 Months Ended
Note 9 - Commitments and Contingencies	Jun. 30, 2018
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	NOTE 9—COMMITMENTS AND CONTINGENCIES The Company is a party to claims and litigation in the normal course of its operations. Management believes that the ultimate outcome of these matters will not have a material adverse effect on the Company’s financial position, results of operations, or cash flows. Product Performance The Company provides a short-term warranty that it has manufactured its products to the Company’s specifications. On limited occasions, the Company incurs costs to service its products in connection with specific product performance matters that do not meet the Company’s specifications. Anticipated future costs are recorded as part of cost of sales and accrued liabilities for specific product performance matters when it is probable that a liability has been incurred and the amount of the liability can be reasonably estimated. On isolated occasions, the Company has also offered limited short-term performance warranties relating to its encapsulants not causing module power loss. The Company’s encapsulants are validated by long-term performance testing during product development prior to launch and during customer certification prior to mass production. The Company has operated its solar business since the 1970s and over 20 GW of solar modules incorporating its encapsulants have been installed in the field with no reported module power performance issues caused by the Company’s encapsulants and no related warranty claims to date. Based on this fact pattern, the Company has not accrued any warranty liability associated for this potential liability as its occurrence is deemed to be remote. If the Company was to ever receive a warranty claim for such matter, the Company would assess the need for a warranty accrual at that time. The Company’s product performance liability that is recorded in accrued liabilities in the Condensed Consolidated Balance Sheets was $ 0 as of each June 30, 2018 and December 31, 2017. Environmental During 2010, the Company performed a Phase II environmental site assessment at its 10 Water Street, Enfield, Connecticut location. During its investigation, the site was found to contain a presence of volatile organic compounds. The Company has been in contact with the Department of Environmental Protection and has engaged a licensed contractor to remediate this circumstance. Based on ASC 450 -Contingencies, the Company has accrued the estimated cost to remediate. The Company’s environmental liability that is recorded in accrued liabilities in the Condensed Consolidated Balance Sheets was $ 57 as of June 30, 2018 and December 31, 2017. Solaria In October 2016, a complaint was filed by Solaria Energia y Medio Ambiente S.A.U. (“Solaria”) against the Company and its Spanish subsidiary, Specialized Technology Resources España S.A.U. (“STR Spain”), in the Court of the First Instance No. 8 in Oviedo, Spain, relating to a product quality claim in connection with a non-encapsulant product that STR Spain purchased from a vendor in 2005 and 2006 and resold to Solaria. The Company stopped selling this product in 2006. Solaria is seeking approximately €3,300, plus interest, in damages. A trial was held on April 6, 2017 in Oviedo, Spain, and the Company is currently awaiting a ruling from the court. The Company believes that it has product liability insurance coverage for claims of this nature, excluding the original product cost but including defense costs. The Company believes it has meritorious defenses and does not believe a loss is probable or can be reasonably estimated. As such, no accrual relating to this complaint was recorded as of June 30, 2018 and December 31, 2017.

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Note 10 - Cost Reduction Actions

6 Months Ended

Jun. 30, 2018

Restructuring and Related Activities Disclosure [Text Block]

NOTE

10—COST

REDUCTION ACTIONS

March 2017

the Company made the decision to wind down its China manufacturing operations substantially by the end of the

second

quarter of

2017.

The decision was consistent with ongoing efforts to reorganize its encapsulant business to better align with customer geography, to reduce losses related to unprofitable locations and to convert assets to cash for potential redeployment into more profitable endeavors. In connection with the restructuring, the Company does

not

expect any significant asset impairment charges and recorded

$93

of severance charges and benefits in cost of sales and

$48

of severance charges and benefits in selling, general and administrative expenses during the

first

six

months of

2017

and

$67

of severance charges during the

first

six

months of

2018.

The Company sold certain production and testing equipment from the China facility to its tolling partner in India during the

third

quarter of

2017.

June 2018,

the Company eliminated certain positions at its Spain facility, effective

June 18, 2018.

The Company recorded

$588

of severance and benefits in cost of sales and

$67

of severance and benefits in selling, general and administrative expenses during the

second

quarter of

2018.

The restructuring accrual consists of

$102

for severance and benefits as of

June

30,

2018.

A rollforward of the severance and other exit cost accrual activity is as follows:

	June 30, 2018			June 30, 2017
Balance as of beginning of year	$	87		$	269
Additions		722			143
Reductions		(707	)		(177	)
Reversals		—			(120	)
Balance as of end of period	$	102		$	115

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Note 11 - Fair Value Measurements

6 Months Ended

Jun. 30, 2018

Fair Value Disclosures [Text Block]

NOTE

11—FAIR

VALUE MEASUREMENTS

and requires financial assets and liabilities carried at fair value to be classified and disclosed in

one

of the following

three

categories:

Level

-quoted prices (unadjusted) in active markets for identical assets and liabilities;

Level

-unadjusted quoted prices in active markets for similar assets or liabilities, or unadjusted quoted prices for identical or similar assets or liabilities in markets that are

not

active, or inputs other than quoted prices that are observable for the asset or liability; and

Level

-unobservable inputs that are

not

corroborated by market data.

The following table provides the fair value measurements of applicable financial assets and liabilities as of

June

30,

2018:

	Financial assets and liabilities at fair value as of June 30, 2018
	Level 1		Level 2		Level 3

Money market funds (1)	$	7,605	$	—	$	—
Bank acceptance notes (2)		—		—		—
Non-recurring fair value measurements (3)		—		—		6,155
Total	$	7,605	$	—	$	6,155

The following table provides the fair value measurements of applicable financial assets and liabilities as of

December

31,

2017:

	Financial assets and liabilities at fair value as of December 31, 2017
	Level 1		Level 2		Level 3

Money market funds (1)	$	6,688	$	—	$	—
Bank acceptance notes (2)		904		—		—
Non-recurring fair value measurements (3)		—		—		6,155
Total	$	7,592	$	—	$	6,155

________________________

(

)

(

)

Refer to Note

for further information

(

)

Included in assets held for sale on the Company’s Condensed Consolidated Balance Sheets. Refer to Note

for further information.

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

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Note 12 - Factoring Arrangement	6 Months Ended
Note 12 - Factoring Arrangement	Jun. 30, 2018
Notes to Financial Statements
Factoring Arrangement Disclosure [Text Block]	NOTE 12—FACTORING ARRANGEMENT In October 2015, the Company’s wholly owned Spanish subsidiary, STR Spain, entered into a factoring agreement to sell, with recourse, certain European, U.S. and other foreign company-based receivables to Eurofactor Hispania S.A.U., who was later acquired by Credit Agricole Leasing and Factoring Sucursal en España during the first quarter of 2017. Under the current terms of the factoring agreement, the maximum amount of outstanding advances at any one time is €1,500 (approximately $1,752 as of June 30, 2018), which is subject to adjustment based on the level of eligible receivables, restrictions on concentrations of receivables and the historical performance of the receivables sold. The annual discount rate is 2% plus EURIBOR for Euro denominated receivables and 2% plus LIBOR for all other currencies. The term of the agreement is for one year, which will be automatically extended unless terminated by either party with 90 days prior written notice. As of June 30, 2018 and December 31, 2017 the Company has recorded $397 and $454, respectively, as due to factor on the Condensed Consolidated Balance Sheets.

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Note 13 - Income Taxes	6 Months Ended
Note 13 - Income Taxes	Jun. 30, 2018
Notes to Financial Statements
Income Tax Disclosure [Text Block]	NOTE 13—INCOME TAXES On December 22, 2017, the Tax Cuts and Jobs Act (“TCJA”) was enacted into law in the United States. The legislation contains several key tax provisions including the reduction of the corporate income tax rate to 21% effective January 1, 2018, a one -time transition tax on foreign earnings which have not previously been subject to tax in the United States, as well as a variety of other changes, including limitation of the tax deductibility of interest expense, limitations for the deduction for net operating losses, new taxes on certain foreign-sourced earnings, and modification or repeal of many business deductions and credits. The SEC staff issued SAB 118 which allows companies to record provisional amounts during a one -year measurement period. At December 31, 2017, the Company has not completed its accounting for the tax effects of the enactment of the TCJA; however, the Company estimated what it believes to be the effects of the TCJA on its existing deferred tax balances and the one -time transition tax, and recorded a provisional estimate for these tax effects. During the three and six months ended June 30, 2018, the Company did not record any measurement period adjustments to the provisional estimates recorded at December 31, 2017. Final accounting for these impacts is expected in the third quarter of 2018 subsequent to the Company’s completion of the 2017 tax return. The TCJA subjects a U.S. shareholder to tax on global intangible low-taxed income (GILTI) earned by certain foreign subsidiaries for which an entity can make an accounting policy election to either recognize deferred taxes for temporary basis differences expected to reverse as GILTI in future years or provide for the tax expense related to GILTI in the year the tax is incurred. Given the complexity of the GILTI provisions, the Company is still evaluating the effects of the GILTI provisions and has not yet determined its accounting policy. As of June 30, 2018, the Company does not anticipate a GILTI inclusion for the taxable year. The Company will continue to assess forthcoming guidance and accounting interpretations on the effects of the TCJA and expects to complete its analysis within the measurement period in accordance with the SEC guidance. During the three and six months ended June 30, 2018, the Company recorded an income tax expense of $172 and $271 resulting in an effective tax rate of ( 5.9% ) and ( 10.9% ), respectively. This effective tax rate for the three months ended June 30, 2018 differs from the U.S. statutory tax rate primarily due to the effect of taxes on foreign earnings. There was no provision or benefit for federal, foreign or state income taxes for the three and six months ended June 30, 2017 other than income tax benefit of $125 and $143, respectively, resulting from an intra-period tax allocation between operations and other comprehensive income.

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Note 14 - Stockholders' Equity

6 Months Ended

Jun. 30, 2018

Stockholders' Equity Note Disclosure [Text Block]

NOTE

14—STOCKHOLDERS’

EQUITY

Changes in stockholders’ equity for the

six

months ended

June

30,

2018

are as follows:

	Common Stock				Treasury Stock					Additional Paid–In		Accumulated Other Comprehensive			Accumulated			Total Stockholders’
	Issued		Amount		Acquired		Amount			Capital		Loss			Deficit			Equity
Balance at December 31, 2017		19,532,573	$	195		1,240	$	(57	)	$	232,149	$	(5,355	)	$	(199,072	)	$	27,860
Stock-based compensation		505,648		5		—		—			166		—			—			171
Net loss		—		—		—		—			—		—			(2,755	)		(2.755	)
Foreign currency translation, net of tax		—		—		—		—			—		(88	)		—			(88	)
Balance at June 30, 2018		20,038,221	$	200		1,240	$	(57	)	$	232,315	$	(5,443	)	$	(201,827	)	$	25,188

Common Stock

The Company’s Board of Directors has authorized

200,000,000

shares of common stock,

$0.01

par value. At

June 30, 2018,

there were

20,039,461

shares issued and

20,038,221

shares outstanding of common stock. Each share of common

stock is entitled to

one

vote per share.

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Note 15 - Stock-based Compensation

6 Months Ended

Jun. 30, 2018

Disclosure of Compensation Related Costs, Share-based Payments [Text Block]

NOTE

15—STOCK

-BASED COMPENSATION

November

2009,

the Company’s Board of Directors approved the Company’s

2009

Equity Incentive Plan (the

“2009

Plan”), which became effective on the same day. Effective

May

14,

2013,

the

2009

Plan was amended to increase the number of shares subject to the

2009

Plan. As a result, a total of

4,133,133

shares of common stock were reserved for issuance under the

2009

Plan. The

2009

Plan is administered by the Board of Directors or any committee designated by the Board of Directors, which has the authority to designate participants and determine the number and type of awards to be granted, the time at which awards are exercisable, the method of payment and any other terms or conditions of the awards. The

2009

Plan provides for the grant of stock options, including incentive stock options and nonqualified stock options (collectively, “options”), stock appreciation rights, shares of restricted stock, or “restricted stock,” rights to dividend equivalents and other stock-based awards (collectively, the “awards”). The Board of Directors or the committee will, with regard to each award,

determine the terms and conditions of the award, including the number of shares subject to the award, the vesting terms of the award, and the purchase price for the award. Awards

may

be made in assumption of or in substitution for outstanding awards previously granted by the Company or its affiliates, or a company acquired by the Company or with which it combines. Options outstanding generally vest over a

three

four

-year period and expire

ten

years from the date of grant. There were

431,131

shares available for grant under the

2009

Plan as of

June 30, 2018.

The following table summarizes the options activity under the Company’s

2009

Plan for the

six

months ended

June

30,

2018:

	Options Outstanding
	Number of Shares		Weighted– Average Exercise Price		Weighted– Average Remaining Contractual Term (in years)		Weighted– Average Grant–Date Fair Value		Aggregate Intrinsic Value(1)
Balance at December 31, 2017		1,121,332	$	1.52		—	$	0.99	$	(1,402	)
Options granted		—	$	—		—	$	—	$	—
Exercised		—	$	—		—	$	—	$	—
Canceled/forfeited		—	$	—		—	$	—	$	—
Balance at June 30, 2018		1,121,332	$	1.52		6.61	$	0.99	$	(1,402	)
Vested and exercisable as of June 30, 2018		1,121,332	$	1.52		6.61	$	0.99	$	(1,402	)
Vested and exercisable as of June 30, 2018 and expected to vest thereafter		1,121,332	$	1.52		6.61	$	0.99	$	(1,402	)

_________________

(

)

The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying awards and the closing stock price of

$0.27

of the Company’s common stock on

June

30,

2018.

As of

June 30, 2018,

there was

of unrecognized compensation cost related to outstanding stock option awards. The Company did

not

receive any proceeds related to the exercise of stock options for the

six

months ended

June 30, 2018.

The following table summarizes the restricted common stock activity of the Company for the

six

months ended

June

30,

2018:

	Unvested Restricted Shares
	Number of Shares			Weighted– Average Grant–Date Fair Value
Unvested at December 31, 2017		385,716		$	—
Granted		119,932		$	—
Vested		(505,648	)	$	0.28
Unvested at June 30, 2018		—		$	—
Expected to vest after June 30, 2018		—		$	—

Stock-based compensation expense was included in the following Condensed Consolidated Statements of Comprehensive Loss categories for operations:

	Three Months Ended June 30,				Six Months Ended June 30,
	2018		2017		2018		2017
Selling, general and administrative expense	$	88	$	132	$	161	$	252
Total stock-based compensation expense	$	88	$	132	$	161	$	252

XML 35 R22.htm IDEA: XBRL DOCUMENT

Note 16 - Geographical Information

6 Months Ended

Jun. 30, 2018

Segment Reporting Disclosure [Text Block]

NOTE

16—GEOGRAPHICAL

INFORMATION

ASC

280

Disclosure about Segments of an Enterprise and Related Information establishes standards for the manner in which companies report information about operating segments, products, geographic areas and major customers. The method of determining what information to report is based on the way that management organizes the operating segment within the enterprise for making operating decisions and assessing financial performance. The Company focuses on the manufacturing, sale and licensing of highly engineered plastic sheet and film products to customers throughout the world. The Company procures raw materials from multiple similar vendors and expects similar long-term economic characteristics for its products.

Operations by Geographic Area

	Three Months Ended June 30,				Six Months Ended June 30,
	2018		2017		2018		2017
Net Sales
Spain	$	1,906	$	2,042	$	3,382	$	3,754
China		—		983		30		2,974
India		478		—		904		—
United States		131		32		1,945		42
Total Net Sales	$	2,515	$	3,057	$	6,261	$	6,770

Long-Lived Assets by Geographic Area

	June 30, 2018		December 31, 2017
Long-Lived Assets
United States	$	1,237	$	1,311
Spain		6,454		7,141
China		76		276
Total Long-Lived Assets	$	7,767	$	8,728

Foreign sales are based on the country in which the sales originated. Net sales to

four

of the Company’s major customers that exceeded

10%

of the Company’s consolidated net sales for the

three

months ended

June

30,

2018

were

$1,401.

Net sales to

two

of the Company’s major customers that exceeded

10%

of the Company’s consolidated net sales for the

six

months ended

June

30,

2018

were

$1,444.

Net sales to

one

of the Company’s major customers that exceeded

10%

of the Company’s consolidated net sales for the

three

and

six

months ended

June

30,

2018

were

$683

and

$1,330,

respectively. Accounts receivable from

two

customers amounted to

$1,072

and

$70

as of

June

30,

2018

and

December

31,

2017,

respectively.

XML 36 R23.htm IDEA: XBRL DOCUMENT

Note 17 - Related Party Transaction	6 Months Ended
Note 17 - Related Party Transaction	Jun. 30, 2018
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	NOTE 17—RELATED PARTY TRANSACTION Huhui Supply Agreement The Company’s Chinese subsidiary, Specialized Technology Resources Solar (Suzhou) Co. Ltd. (“STR China”) entered into a supply agreement (the “Huhui Supply Agreement”) dated as of December 31, 2014 with Zhangjiagang Huhui Segpv Co. Ltd ("Huhui"), a solar module manufacturer and an affiliate of Zhenfa. Pursuant to the Huhui Supply Agreement, STR China agreed to supply Huhui with the Company's encapsulant products and Huhui agreed (i) to purchase not less than 535 MW worth of encapsulants (the “Minimum Amount”) during each contract year, (ii) to pay the Company a deposit equal to 10% of the Minimum Amount, and (iii) not to purchase encapsulant products from other encapsulant manufacturers. The initial term of the Huhui Supply Agreement was for one year; however, such initial term was extended due to failure by Huhui to purchase the Minimum Amount at the end of the first year anniversary of the effective date of the Huhui Supply Agreement. The Huhui Supply Agreement further provided that Huhui’s obligations were contingent (unless otherwise provided in the agreement) upon (i) the delivery by STR China of an initial shipment of products in accordance with the specifications and (ii) the qualification of the products by Huhui during a sample production run of not less than 30 days. As of December 31, 2017, Huhui had not commenced the sample production run. The Huhui Supply Agreement automatically renewed for additional one year terms if either party failed to notify the other party at least 90 days prior to the end of the then current term that it was electing to terminate the agreement. The Company believes that the terms and conditions set forth in the Huhui Agreement at that time were fair and reasonable to the Company. The Company received $1,148 as a deposit from Huhui during the year ended December 31, 2015, which was included in accrued liabilities on the Condensed Consolidated Balance Sheets. Huhui did not complete its 30 day production run as contemplated under the Supply Agreement and on March 27, 2018, following the approval of the Company’s Special Committee of Continuing Directors, STR China entered into an agreement to terminate the Supply Agreement (the “Termination Agreement”). Pursuant to the Termination Agreement, Huhui agreed that STR China would retain the Deposit, and each of Huhui and STR China agreed to release the other from any liability or further obligations under the Supply Agreement. The Company recognized the full amount of the deposit as other income on the Condensed Consolidated Statement of Comprehensive Income (Loss).

XML 37 R24.htm IDEA: XBRL DOCUMENT

Note 2 - Recent Accounting Pronouncements and Adoption (Tables)

6 Months Ended

Jun. 30, 2018

Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Table Text Block]

			2018				2019(a)				Total
Revenue expected to be recognized during the year ended December 31		$	1,750			$	4,250			$	6,000

XML 38 R25.htm IDEA: XBRL DOCUMENT

Note 3 - Loss Per Share (Tables)

6 Months Ended

Jun. 30, 2018

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

	Three Months Ended June 30,						Six Months Ended June 30,
	2018			2017			2018			2017
Basic and diluted net loss per share
Numerator:
Net loss	$	(3,074	)	$	(284	)	$	(2,755	)	$	(3,331	)
Denominator:
Weighted–average shares outstanding		19,669,353			18,913,427			19,607,204			18,839,391
Add:
Dilutive effect of stock options		—			—			—			—
Dilutive effect of restricted common stock		—			—			—			—
Weighted–average shares outstanding with dilution		19,669,353			18,913,427			19,607,204			18,839,391

Net loss per share:
Basic	$	(0.16	)	$	(0.02	)	$	(0.14	)	$	(0.18	)
Diluted	$	(0.16	)	$	(0.02	)	$	(0.14	)	$	(0.18	)

XML 39 R26.htm IDEA: XBRL DOCUMENT

Note 4 - Bank Acceptance Notes (Tables)

6 Months Ended

Jun. 30, 2018

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

	June 30, 2018			December 31, 2017
Balance as of beginning of period	$	904		$	3,360
Received from customers		—			1,985
Converted to cash		(888	)		(3,508	)
Paid to suppliers		—			(1,162	)
Foreign exchange impact		(16	)		229
Balance as of end of period	$	—		$	904

XML 40 R27.htm IDEA: XBRL DOCUMENT

Note 5 - Inventories (Tables)

6 Months Ended

Jun. 30, 2018

Schedule of Inventory, Current [Table Text Block]

	June 30, 2018			December 31, 2017
Finished goods	$	365		$	340
Raw materials		996			829
Reserve		(4	)		(59	)
Inventories, net	$	1,357		$	1,110

XML 41 R28.htm IDEA: XBRL DOCUMENT

Note 8 - Accrued Liabilities (Tables)

6 Months Ended

Jun. 30, 2018

Schedule of Accrued Liabilities [Table Text Block]

	June 30, 2018		December 31, 2017
Salaries and wages	$	323	$	239
Accrued bonus		210		258
Professional fees		285		319
Restructuring severance and benefits (see Note 10)		102		87
Environmental (see Note 9)		57		57
Accrued franchise tax		79		90
Client deposits		179		1,157
Other		114		100
Total accrued liabilities	$	1,349	$	2,307

XML 42 R29.htm IDEA: XBRL DOCUMENT

Note 10 - Cost Reduction Actions (Tables)

6 Months Ended

Jun. 30, 2018

Schedule of Restructuring Reserve by Type of Cost [Table Text Block]

	June 30, 2018			June 30, 2017
Balance as of beginning of year	$	87		$	269
Additions		722			143
Reductions		(707	)		(177	)
Reversals		—			(120	)
Balance as of end of period	$	102		$	115

XML 43 R30.htm IDEA: XBRL DOCUMENT

Note 11 - Fair Value Measurements (Tables)

6 Months Ended

Jun. 30, 2018

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

	Financial assets and liabilities at fair value as of June 30, 2018
	Level 1		Level 2		Level 3

Money market funds (1)	$	7,605	$	—	$	—
Bank acceptance notes (2)		—		—		—
Non-recurring fair value measurements (3)		—		—		6,155
Total	$	7,605	$	—	$	6,155

	Financial assets and liabilities at fair value as of December 31, 2017
	Level 1		Level 2		Level 3

Money market funds (1)	$	6,688	$	—	$	—
Bank acceptance notes (2)		904		—		—
Non-recurring fair value measurements (3)		—		—		6,155
Total	$	7,592	$	—	$	6,155

XML 44 R31.htm IDEA: XBRL DOCUMENT

Note 14 - Stockholders' Equity (Tables)

6 Months Ended

Jun. 30, 2018

Schedule of Stockholders Equity [Table Text Block]

	Common Stock				Treasury Stock					Additional Paid–In		Accumulated Other Comprehensive			Accumulated			Total Stockholders’
	Issued		Amount		Acquired		Amount			Capital		Loss			Deficit			Equity
Balance at December 31, 2017		19,532,573	$	195		1,240	$	(57	)	$	232,149	$	(5,355	)	$	(199,072	)	$	27,860
Stock-based compensation		505,648		5		—		—			166		—			—			171
Net loss		—		—		—		—			—		—			(2,755	)		(2.755	)
Foreign currency translation, net of tax		—		—		—		—			—		(88	)		—			(88	)
Balance at June 30, 2018		20,038,221	$	200		1,240	$	(57	)	$	232,315	$	(5,443	)	$	(201,827	)	$	25,188

XML 45 R32.htm IDEA: XBRL DOCUMENT

Note 15 - Stock-based Compensation (Tables)

6 Months Ended

Jun. 30, 2018

Share-based Compensation, Stock Options, Activity [Table Text Block]

	Options Outstanding
	Number of Shares		Weighted– Average Exercise Price		Weighted– Average Remaining Contractual Term (in years)		Weighted– Average Grant–Date Fair Value		Aggregate Intrinsic Value(1)
Balance at December 31, 2017		1,121,332	$	1.52		—	$	0.99	$	(1,402	)
Options granted		—	$	—		—	$	—	$	—
Exercised		—	$	—		—	$	—	$	—
Canceled/forfeited		—	$	—		—	$	—	$	—
Balance at June 30, 2018		1,121,332	$	1.52		6.61	$	0.99	$	(1,402	)
Vested and exercisable as of June 30, 2018		1,121,332	$	1.52		6.61	$	0.99	$	(1,402	)
Vested and exercisable as of June 30, 2018 and expected to vest thereafter		1,121,332	$	1.52		6.61	$	0.99	$	(1,402	)

Nonvested Restricted Stock Shares Activity [Table Text Block]

	Unvested Restricted Shares
	Number of Shares			Weighted– Average Grant–Date Fair Value
Unvested at December 31, 2017		385,716		$	—
Granted		119,932		$	—
Vested		(505,648	)	$	0.28
Unvested at June 30, 2018		—		$	—
Expected to vest after June 30, 2018		—		$	—

Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Table Text Block]

	Three Months Ended June 30,				Six Months Ended June 30,
	2018		2017		2018		2017
Selling, general and administrative expense	$	88	$	132	$	161	$	252
Total stock-based compensation expense	$	88	$	132	$	161	$	252

XML 46 R33.htm IDEA: XBRL DOCUMENT

Note 16 - Geographical Information (Tables)

6 Months Ended

Jun. 30, 2018

Revenue from External Customers by Geographic Areas [Table Text Block]

	Three Months Ended June 30,				Six Months Ended June 30,
	2018		2017		2018		2017
Net Sales
Spain	$	1,906	$	2,042	$	3,382	$	3,754
China		—		983		30		2,974
India		478		—		904		—
United States		131		32		1,945		42
Total Net Sales	$	2,515	$	3,057	$	6,261	$	6,770

Long-lived Assets by Geographic Areas [Table Text Block]

	June 30, 2018		December 31, 2017
Long-Lived Assets
United States	$	1,237	$	1,311
Spain		6,454		7,141
China		76		276
Total Long-Lived Assets	$	7,767	$	8,728

XML 47 R34.htm IDEA: XBRL DOCUMENT

Note 2 - Recent Accounting Pronouncements and Adoption 1 (Details Textual) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Revenue from Contract with Customer, Including Assessed Tax	$ 2,515		$ 3,057	$ 6,261	$ 6,770
Price Report, Formula and Sample [Member]
Revenue from Contract with Customer, Including Assessed Tax		$ 1,750

XML 48 R35.htm IDEA: XBRL DOCUMENT

Note 2 - Recent Accounting Pronouncements and Adoption 2 (Details Textual) - USD ($)
$ in Thousands

Jun. 30, 2018

Jan. 16, 2018

Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2018-07-01

Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2018-07-01 | Delivery and Installation of Equipment and Training [Member]

$ 1,750

Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-01-01

2,000

Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-01-01 | License [Member]

^[1]

4,250

Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: (nil)

2,250

Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: (nil) | Price Report, Formula and Sample [Member]

$ 6,000

Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: (nil) | Delivery and Installation of Equipment and Training [Member]

1,750

Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: (nil) | License [Member]

2,000

Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2018-07-01

$ 2,250

[1]	$2,000 upon installation of the Equipment and $2,250 upon acceptance and commencement of the License.

XML 49 R36.htm IDEA: XBRL DOCUMENT

Note 2 - Recent Accounting Pronouncements and Adoption - Expected Recognition of Revenue (Details) - USD ($)
$ in Thousands

Jun. 30, 2018

Jan. 16, 2018

Revenue expected to be recognized during the year ended December 31

$ 1,750

Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-01-01

Revenue expected to be recognized during the year ended December 31

^[1]

4,250

Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: (nil)

Revenue expected to be recognized during the year ended December 31

$ 6,000

[1]	$2,000 upon installation of the Equipment and $2,250 upon acceptance and commencement of the License.

XML 50 R37.htm IDEA: XBRL DOCUMENT

Note 3 - Loss Per Share (Details Textual) - shares	3 Months Ended		6 Months Ended
Note 3 - Loss Per Share (Details Textual) - shares	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Employee Stock Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	1,121,332	1,121,332	1,121,332	1,121,332

XML 51 R38.htm IDEA: XBRL DOCUMENT

Note 3 - Loss Per Share - Earnings (Loss) Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Net loss	$ (3,074)	$ (284)	$ (2,755)	$ (3,331)
Weighted–average shares outstanding (in shares)	19,669,353	18,913,427	19,607,204	18,839,391
Weighted–average shares outstanding with dilution (in shares)	19,669,353	18,913,427	19,607,204	18,839,391
Basic (in dollars per share)	$ (0.16)	$ (0.02)	$ (0.14)	$ (0.18)
Diluted (in dollars per share)	$ (0.16)	$ (0.02)	$ (0.14)	$ (0.18)
Employee Stock Option [Member]
Dilutive effect of share-based awards (in shares)
Restricted Stock [Member]
Dilutive effect of share-based awards (in shares)

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(19))
-URI http://asc.fasb.org/extlink&oid=114873790&loc=SL114874131-224263

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=109260490&loc=d3e1337-109256

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 55
-Paragraph 52
-URI http://asc.fasb.org/extlink&oid=109256448&loc=d3e4984-109258

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(21))
-URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22694-107794

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=109260490&loc=d3e1252-109256

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(23))
-URI http://asc.fasb.org/extlink&oid=114873765&loc=SL114874048-224260

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 60B
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=109260490&loc=SL5780133-109256

+ Details