XML 47 R31.htm IDEA: XBRL DOCUMENT
v3.10.0.1

14. SEGMENT INFORMATION (Tables) | 9 Months Ended
--- | ---
Jun. 30, 2018
Segment Information Tables |
Segment information | Three months ended June 30, 2018:
|  | Professional Product Division |  |  | Licensing Division |  |  | Entertainment Division |  |  | Total |
Net Sales |  | $ | 27,205 |  |  | $ | 1,629,835 |  |  | $ | 191,390 |  |  | $ | 1,848,430 |
Net Sales related party |  | $ | - |  |  | $ | - |  |  | $ | 1,350,000 |  |  | $ | 1,350,000 |
Total Net Sales |  | $ | 27,205 |  |  | $ | 1,629,835 |  |  | $ | 1,541,390 |  |  | $ | 3,198,430 |
Income (loss) from Operations before Overhead |  | $ | (123,394 | ) |  | $ | 1,001,079 |  |  | $ | 346,540 |  |  | $ | 1,224,225 |
Allocated Corporate Overhead (a) |  |  | 5,605 |  |  |  | 335,795 |  |  |  | 317,572 |  |  |  | 658,972 |
Net Income (Loss) |  | $ | (128,999 | ) |  | $ | 665,284 |  |  | $ | 28,968 |  |  | $ | 565,253 |
Three months ended June 30, 2017:
|  | Professional Product Division |  |  | Licensing Division |  |  | Entertainment Division |  |  | Total |
Net Sales |  | $ | 291,342 |  |  | $ | 470,667 |  |  | $ | 511,000 |  |  | $ | 1,273,009 |
Net Sales related party |  | $ | - |  |  | $ | 400,000 |  |  | $ | 114,000 |  |  | $ | 514,000 |
Total Net Sales |  | $ | 291,342 |  |  | $ | 870,667 |  |  | $ | 625,000 |  |  | $ | 1,787,009 |
Income (loss) from Operations before Overhead |  | $ | (399,304 | ) |  | $ | 41,573 |  |  | $ | 248,497 |  |  | $ | (109,234 | )
Allocated Corporate Overhead (a) |  |  | 6,507 |  |  |  | 15,233 |  |  |  | 10,935 |  |  |  | 32,675 |
Net Income (Loss) |  | $ | (405,811 | ) |  | $ | 26,340 |  |  | $ | 237,562 |  |  | $ | (141,909 | )
Nine months ended June 30, 2018:
|  | Professional Product Division |  |  | Licensing Division |  |  | Entertainment Division |  |  | Total |
Net Sales |  | $ | 85,945 |  |  | $ | 4,248,711 |  |  | $ | 1,082,439 |  |  | $ | 5,417,095 |
Net Sales related party |  | $ | - |  |  | $ | 200,000 |  |  | $ | 1,350,000 |  |  | $ | 1,550,000 |
Total Net Sales |  | $ | 85,945 |  |  | $ | 4,448,711 |  |  | $ | 2,432,439 |  |  | $ | 6,967,095 |
Income (loss) from Operations before Overhead |  | $ | (751,293 | ) |  | $ | 2,866,972 |  |  | $ | 380,143 |  |  | $ | 2,495,822 |
Allocated Corporate Overhead (a) |  |  | 19,151 |  |  |  | 991,277 |  |  |  | 542,004 |  |  |  | 1,552,432 |
Net Income (Loss) |  | $ | (770,444 | ) |  | $ | 1,875,695 |  |  | $ | (161,861 | ) |  | $ | 943,390 |
Assets |  | $ | 3,669,414 |  |  | $ | 7,737,134 |  |  | $ | 5,063,736 |  |  | $ | 16,470,284 |
Nine months ended June 30, 2017: |  |  |
|  | Professional Product Division |  |  | Licensing Division |  |  | Entertainment Division |  |  | Total |
Net Sales |  | $ | 865,890 |  |  | $ | 1,135,667 |  |  | $ | 611,280 |  |  | $ | 2,612,837 |
Net Sales related party |  | $ | - |  |  | $ | 600,000 |  |  | $ | 182,550 |  |  | $ | 782,550 |
Total Net Sales |  | $ | 865,890 |  |  | $ | 1,735,667 |  |  | $ | 793,830 |  |  | $ | 3,395,387 |
Income (loss) from Operations before Overhead |  | $ | (1,272,383 | ) |  | $ | 754,962 |  |  | $ | 181,153 |  |  | $ | (336,268 | )
Allocated Corporate Overhead (a) |  |  | 201,807 |  |  |  | 404,520 |  |  |  | 185,013 |  |  |  | 791,340 |
Net Income (Loss) |  | $ | (1,474,190 | ) |  | $ | 350,442 |  |  | $ | (3,860 | ) |  | $ | 1,127,608 | )
Assets |  | $ | 1,974,553 |  |  | $ | 1,995,279 |  |  | $ | 1,138,129 |  |  | $ | 5,107,961 |
(a) | The Company began allocating corporate overhead to the business segments in April 2017. We have allocated overhead on a proforma basis for the three and nine months ended June 30, 2018 and 2017 above for comparison purposes.

X
- References No definition available. + Details
Name: | LEVB_SegmentInformationTablesAbstract
Namespace Prefix: | LEVB_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8813-108599 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=108376223&loc=d3e13816-109267 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8721-108599 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8906-108599 + Details
Name: | us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration