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CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)
9 Months Ended
Sep. 30, 2012
Sep. 30, 2011
Cash flows from operating activities:    
Net loss $ (1,174,376) $ (3,142,736)
Adjustments to reconcile net loss to net cash used in operating activities:    
Depreciation 30,839 26,183
Change in deferred tax asset, net 36,345 34,949
Equity based compensation for consulting and legal services 204,795 27,298
Equity based compensation for product exclusivity 11,333 0
Accretion of convertible debenture discounts 143,067 321,286
Conversion of debt to equity, interest expense - related party 0 2,082,500
Equity based compensation payable to chief executive officer 142,857 0
Amortization of prepaid equity based compensation expense 375,003 279,087
Stock issued for supplies and other expensed items 9,360 0
Loss on foreclosure of real estate 307,108 0
Loss on extinguishment of convertible debentures 92,993 0
Gain on forgiveness of legal accrual (95,054) 0
Gain on sale of fixed asset 0 (5,000)
Changes in operating assets and liabilities:    
Change in accounts receivable, net (64,665) 2,854
Change in accounts receivable - related parties (13,075) (18,739)
Change in inventory 30,989 (37,005)
Change in prepaid expenses and other current assets (46,716) (16,480)
Change in other assets (4,000) 0
Change in accounts payable and accrued liabilities (72,735) 28,210
Change in customer deposits and unearned revenue (63,100) 38,512
Change in other liabilities 19,237 (11,199)
Change in other liabilities and accrued interest - related parties 28,877 (5,505)
Change in royalties payable - related parties 15,860 29,190
Net cash used in operating activities (85,058) (366,595)
Cash flows from investing activities:    
Sale of fixed assets 0 5,000
Purchase of fixed assets (19,116) (1,669)
Net cash (used in) provided by investing activities (19,116) 3,331
Cash flows from financing activities:    
Proceeds from borrowing on convertible debentures 277,724 440,000
Proceeds from short-term loans 47,000 10,500
Proceeds from equity investment 5,000 5,000
Proceeds from notes payable 2,002 35,764
Principal payment on convertible debentures (119,224) (24,000)
Principal payments on note payable (5,009) (2,450)
Principal payments on note payable - related party (44,329) 0
Net cash provided by financing activities 163,164 464,814
Net change in cash 58,990 101,550
Cash, beginning of period 27,182 4,171
Cash, end of period 86,172 105,721
Supplemental disclosures of cash flow information:    
Cash paid for interest 45,556 59,833
Cash paid for income taxes 0 0
Supplemental disclosures of non-cash investing activities and future operating activities:    
Convertible debenture issued for prepaid inventory 0 76,000
Discounts on convertible debentures 99,940 527,302
Stock issued for prepaid equity based compensation 0 20,000
Stock and additional paid-in capital for assets purchased from Florida Dive Industries, Inc. 50,040 0
Conversion of convertible debentures to stock 137,830 29,500
Conversion of accrued payroll to stock   0
Conversion of accrued interest on convertible debentures to stock 13,354 0
Preferred stock issued for conversion of note-payable related party 0 42,500
Stock issued for prepaid inventory 0 38,000
Write-off of fully depreciated asset sold 0 20,938
Issuance of stock in consideration of personal guarantees - related party 0 1,000,000
Conversion of short-term loan to stock 20,000 500
Equity based compensation vesting to Chief Executive Officer 142,857 0
Equity based compensation vesting for exclusivity pursuant to agreement with Precision Paddleboards, Inc. 11,333 0
Conversion of note payable - current portion and related accrued interest to convertible debenture (excluding interest of $17,025) 0 39,724
Write off of real estate due to foreclosure and sale 1,075,165 0
Write off of mortgage due to foreclosure and sale of real estate 1,053,994 0
Real estate foreclosure difference between court judgment and sale amount recorded as estimated other liability $ 300,569 $ 0