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CONSOLIDATED BALANCE SHEETS (USD $)
Oct. 31, 2011
Oct. 31, 2010
Current assets:    
Cash and cash equivalents ($420,663 for settlement of VIE obligations) $ 1,760,816 $ 4,728,884
Certificates of deposit 4,094,724 4,577,570
Trade accounts receivable, net of allowance for doubtful accounts of $102,736 and $75,734 ($809,120 for settlement of VIE obligations) 2,605,965 2,557,822
Inventories ($487,687 for settlement of VIE obligations) 6,189,601 4,607,843
Other current assets ($33,263 for settlement of VIE obligations) 511,832 448,187
Prepaid income taxes 572,642  
Deferred tax assets ($42,100 for settlement of VIE obligations) 610,700 613,100
Total current assets 16,413,206 17,533,406
Equipment and furnishings:    
Land and building ($1,548,100 of collateral for VIE obligations) 1,548,100  
Equipment and tooling ($305,399 for settlement of VIE obligations) 2,938,388 2,434,176
Furniture and office equipment ($16,150 for settlement of VIE obligations) 575,586 508,221
Property, Plant and Equipment, Gross, Total 5,062,074 2,942,397
Less accumulated depreciation 2,619,336 2,412,070
Total equipment and furnishings 2,442,738 530,327
Goodwill 3,076,023  
Amortizable intangible assets, net 1,866,171  
Non-amortizable intangible assets 410,000  
Note receivable from stockholder 66,980 66,980
Long-term investments in certificates of deposit   946,491
Other assets ($70,668 for settlement of VIE obligations) 102,828 32,159
Total assets 24,377,946 19,109,363
Current liabilities:    
Accounts payable 521,174 537,850
Accrued expenses 1,579,445 1,217,454
Mortgages payable ($1,394,230 recourse limited to VIE creditors) 1,394,230  
Income taxes payable   123,909
Total current liabilities 3,494,849 1,879,213
Deferred tax liabilities 1,072,202 18,800
Other long-term liabilities 132,867 297,390
Total liabilities 4,699,918 2,195,403
Commitments and contingencies      
Stockholders' equity:    
Common stock - authorized 200,000,000 shares at $.01 par value; 7,110,507 and 5,861,764 shares issued and outstanding 71,105 58,618
Additional paid-in capital 11,382,605 6,996,656
Retained earnings 8,010,701 9,858,686
Total RF Industries, Ltd. and Subsidiary 19,464,411 16,913,960
Noncontrolling interest 213,617  
Total equity 19,678,028 16,913,960
Total liabilities and stockholders' equity 24,377,946 19,109,363
Variable Interest Entity, Primary Beneficiary
    
Current assets:    
Cash and cash equivalents ($420,663 for settlement of VIE obligations) 420,663  
Trade accounts receivable, net of allowance for doubtful accounts of $102,736 and $75,734 ($809,120 for settlement of VIE obligations) 809,120  
Inventories ($487,687 for settlement of VIE obligations) 487,687  
Other current assets ($33,263 for settlement of VIE obligations) 33,263  
Deferred tax assets ($42,100 for settlement of VIE obligations) 42,100  
Restricted cash (all related to VIE) 66,926  
Equipment and furnishings:    
Land and building ($1,548,100 of collateral for VIE obligations) 1,548,100  
Equipment and tooling ($305,399 for settlement of VIE obligations) 305,399  
Furniture and office equipment ($16,150 for settlement of VIE obligations) 16,150  
Other assets ($70,668 for settlement of VIE obligations) 70,668  
Current liabilities:    
Mortgages payable ($1,394,230 recourse limited to VIE creditors) $ 1,394,230