Helios and Matheson Analytics (HMNY) 10-K 14 Apr 17 2016 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Apr. 10, 2017	Jun. 30, 2016
Document Information [Line Items]
Entity Registrant Name	Helios & Matheson Analytics Inc.
Entity Central Index Key	1,040,792
Trading Symbol	hmny
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding (in shares)		5,861,191
Entity Public Float			$ 5,374,692
Document Type	10-K
Document Period End Date	Dec. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Amendment Flag	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Current Assets:
Cash and cash equivalents	$ 2,747,240	$ 898,477
Accounts receivable- less allowance for doubtful accounts of $428,719 and $42,203 at December 31, 2016 and December 31, 2015, respectively	410,106	1,386,155
Unbilled receivables	45,207	295,473
Prepaid expenses and other current assets	597,171	208,642
Prepaid expenses and other current assets - related party	0	8,948
Total current assets	3,799,724	2,797,695
Property and equipment, net	45,212	47,885
Intangible assets, net	6,004,691
Goodwill	4,599,969
Deposits and other assets	59,189	93,197
Total assets	14,508,785	2,938,777
Current Liabilities:
Accounts payable and accrued expenses	1,331,118	1,060,792
Convertible Notes Payable, net of debt discount of $2,200,575 and $0, respectively	31,425
Derivative liability	1,207,792
Total current liabilities	2,570,335	1,060,792
Total liabilities	2,570,335	1,060,792
Commitments and contingencies
Shareholders' equity:
Preferred stock, $.01 par value; 2,000,000 shares authorized; no shares issued and outstanding as of December 31, 2016 and December 31, 2015
Common stock, $.01 par value; 30,000,000 shares authorized; 4,874,839 and 2,330,438 issued and outstanding as of December 31, 2016 and December 31, 2015, respectively	48,748	23,304
Paid-in capital	55,258,111	37,855,740
Accumulated other comprehensive loss - foreign currency translation	(106,991)	(120,712)
Accumulated deficit	(43,261,418)	(35,880,347)
Total shareholders' equity	11,938,450	1,877,985
Total liabilities and shareholders' equity	$ 14,508,785	$ 2,938,777

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Allowance for doubtful accounts	$ 428,719	$ 42,203
Convertible Notes Payable, Debt Discount	$ 2,200,575	$ 0
Preferred Stock, Par Value (in dollars per share)	$ 0.01	$ 0.01
Preferred Stock, Shares Authorized (in shares)	2,000,000	2,000,000
Preferred Stock, Shares Issued (in shares)	0	0
Preferred Stock, Shares Outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	30,000,000	30,000,000
Common stock, shares issued (in shares)	4,874,839	2,330,438
Common stock, shares outstanding (in shares)	4,874,839	2,330,438

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Revenues	$ 6,759,700	$ 9,736,541
Cost of revenues	4,860,927	6,989,991
Gross profit	1,898,773	2,746,550
Operating expenses:
Selling, general & administrative	3,735,729	2,436,957
Allowance for prepaid expenses and other current assets - related party		344,041
Depreciation & amortization	259,379	13,015
	3,995,108	2,794,013
Loss from operations	(2,096,335)	(47,463)
Other income(expense):
Allowance against security deposit - related party		(2,000,000)
Change in fair market value - derivative liabilities	1,184,115
Derivative expense	(1,291,364)
Interest expense	(5,210,413)
Interest income	18,261	8,591
	(5,299,401)	(1,991,409)
Loss before income taxes	(7,395,736)	(2,038,872)
(Benefit from ) Provision for income taxes	(14,665)	71,245
Net loss	(7,381,071)	(2,110,117)
Other comprehensive income /(loss) - foreign currency adjustment	13,721	(21,447)
Comprehensive loss	$ (7,367,350)	$ (2,131,564)
Net loss per share
Basic & Diluted (in dollars per share)	$ (2.74)	$ (0.91)
Weighted average shares (in shares)	2,691,448	2,330,438

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Dec. 31, 2014		2,330,438
Balance at Dec. 31, 2014		$ 23,304	$ 37,855,740	$ (99,265)	$ (33,770,230)	$ 4,009,549
Net Loss					(2,110,117)	(2,110,117)
Foreign Exchange Translation				(21,447)		(21,447)
Balance (in shares) at Dec. 31, 2015		2,330,438
Balance at Dec. 31, 2015		$ 23,304	37,855,740	(120,712)	(35,880,347)	1,877,985
Net Loss					(7,381,071)	(7,381,071)
Foreign Exchange Translation				13,721		13,721
Balance (in shares) at Dec. 31, 2016		4,874,839
Balance at Dec. 31, 2016		$ 48,748	55,258,111	(106,991)	(43,261,418)	11,938,450
Stock Issued During Period, Shares, Acquisitions		1,740,000
Common shares issued in merger with Zone Technologies, Inc.		$ 17,400	9,395,600			9,413,000
Conversion of convertible notes and interest to shares of common stock (in shares)		804,401
Conversion of convertible notes and interest to shares of common stock		$ 8,044	4,007,314			4,015,358
Reclassification of derivative liability to equity - derivative ceases to exist			$ 3,999,457			$ 3,999,457

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Cash flows from operating activities:
Net Loss	$ (7,381,071)	$ (2,110,117)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	259,379	13,015
Accretion of debt discount	4,000,500
Derivative expense	1,291,364
Change in Fair market value - derivative liabilities	(1,184,115)
Allowance against security deposit - related party		2,000,000
Allowance for prepaid expenses and other current assets - related party		344,041
Provision for doubtful accounts	386,516	(4,492)
Changes in operating assets and liabilities:
Accounts receivable	589,533	(299,576)
Unbilled receivables	250,266	(214,162)
Prepaid expenses and other current assets	(388,529)	(75,597)
Prepaid expenses and other current assets - related party	8,948	(71,244)
Accounts payable and accrued expenses	1,112	(160,866)
Deposits	34,008	(40,850)
Net cash used in operating activities	(2,134,313)	(298,116)
Cash flows from investing activities:
Receipt of cash as part of merger with Zone Technologies, Inc.	170,760
Sales of Property and Equipment Sale/(Purchase) of property and equipment	867
Purchases of equipment	(11,064)	(7,478)
Loan to Zone Technologies, Inc. Sale/(Purchase) of property and equipment	(1,291,208)
Net cash used in investing activities	(1,130,645)	(7,478)
Cash flows from financing activities:
Proceeds from note payable	5,100,000
Net cash provided by financing activities	5,100,000
Effect of foreign currency exchange rate changes on cash and cash equivalents	13,721	(21,447)
Net increase/(decrease) in cash and cash equivalents	1,848,763	(327,041)
Cash and cash equivalents at beginning of period	898,477	1,225,518
Cash and cash equivalents at end of period	2,747,240	898,477
Supplemental disclosure of cash flow information:
Cash paid during the period for income taxes - net of refunds	4,379	6,770
Non-cash investing and financing activities
Embedded derivative - conversion feature and warrants	6,391,364
Conversion of convertible notes to common stock	4,015,358
Derivative ceases to exist - reclassifed to paid in capital	3,999,457
Debt discount on convertible notes	11,101,075
Assets acquired and liabiltiies assumed in Zone Technologies, Inc. merger
Goodwill	4,599,969
Zone Technologies, Inc. [Member]
Assets acquired and liabiltiies assumed in Zone Technologies, Inc. merger
Intangible assets	6,251,200
Goodwill	4,599,969
Accounts payable	$ 317,721

Note 1 - Organization

Note 1 - Organization	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1) ORGANIZATION Helios and Matheson Analytics Inc. (“Helios and Matheson” or the “Company”) was incorporated in the state of New York in February 1983 August 1997. October 2009, 1000 third Merger with Zone Technologies, Inc. On November 9, 2016, July 7, 2016, August 25, 2016 September 21, 2016. On the Closing Date the Company issued 1,740,000 0.174 Zone is the developer of the proprietary “RedZone Map”, a GPS-driven, real-time crime and navigation map application whose goal is to enhance personal safety worldwide by providing users with real time crime data and a platform for alerting other users to criminal and other safety related occurrences in a navigation map format. Zone’s mapping lets users be pro-active when traveling, allowing them to enter a number of different cautionary items such as traffic problems, police sightings, road hazards, accidents and road closures. It also allows users to report a crime and to video upload live incidents. Change in Controlled Company Status Prior to November 9, 2016, 5615(c) 5615(c) 50% November 9, 2016,

Note 2 - Going Concern Analysis

Note 2 - Going Concern Analysis	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Substantial Doubt about Going Concern [Text Block]	2) GOING CONCERN ANALYSIS Going Concern Analysis The Company had a net loss of $7,381,071 $2,110,117 December 31, 2016 2015, December 31, 2016, $2,747,240 $1,229,389, December 31, 2016, $2,134,313. $6,900,000 April 2018. The consolidated financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may

Note 3 - Summary of Significant

Note 3 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Significant Accounting Policies [Text Block]	3) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Company’s consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”). Use of Estimates and Assumptions and Critical Accounting Estimates and Assumptions The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. Principles of Consolidation All intercompany transactions and balances have been eliminated. Cash and Cash Equivalents The Company considers all highly liquid investments purchased with a maturity of three The Company minimizes its credit risk associated with cash by periodically evaluating the credit quality of its primary financial institution. The balance at times may Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are stated at amounts due from clients, net of an allowance for doubtful accounts. The Company monitors its accounts receivable balances on a monthly basis to ensure that they are collectible. On a quarterly basis, the Company uses its historical experience to estimate its accounts receivable reserve. The Company’s allowance for doubtful accounts is an estimate based on specifically identified accounts as well as general reserves. The Company evaluates specific accounts where it has information that the client may Carrying Value, Recoverability and Impairment of Long-Lived Assets The Company has adopted Section 360 10 35 360 10 35 17, 360 10 35 20, Property and Equipment Property and equipment are recorded at cost. Expenditures for major additions and betterments are capitalized. Maintenance and repairs are charged to operations as incurred. Depreciation is computed by the straight-line method (after taking into account their respective estimated residual values) over the estimated useful lives of the respective assets which range from three ten Upon sale or retirement of property and equipment, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in the consolidated statements of operations. Goodwill Goodwill represents the excess of the purchase price over the fair value of the assets acquired and liabilities assumed. The Company is required to perform impairment reviews at each of its reporting units annually and more frequently in certain circumstances. The Company performs the annual assessment on December 31. In accordance with ASC 350–20 Goodwill two–step two–step There were no impairment charges recognized during the years ended December 31, 2016 2015. Intangible Assets, net Intangible assets consist of technology, trademarks and broker relationships. Applicable long-lived assets are amortized or depreciated over the shorter of their estimated useful lives, the estimated period that the assets will generate revenue, or the statutory or contractual term in the case of patents. Estimates of useful lives and periods of expected revenue generation are reviewed periodically for appropriateness and are based upon management’s judgment. Intangible assets are amortized on the straight-line method over their useful lives ranging from 1 7 During the year ended December 31, 2016, $246,509. December 31, 2015. Debt Discount and Debt Issuance Costs Debt discounts and debt issuance costs incurred in connection with the issuance of debt are capitalized and amortized to interest expense based on the related debt agreements using the effective-interest method. Derivative Instruments The Company evaluates its convertible notes and warrants to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for in accordance with Paragraph 815 10 05 4 815 40 25 In circumstances where the embedded conversion option in a convertible instrument is required to be bifurcated and there are also other embedded derivative instruments in the convertible instrument that are required to be bifurcated, the bifurcated derivative instruments are accounted for as a single, compound derivative instrument. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period. Equity instruments that are initially classified as equity that become subject to reclassification are reclassified to liability at the fair value of the instrument on the reclassification date. Derivative instrument liabilities are classified in the balance sheet as current or non-current to correspond with its host instrument. The Company marks to market the fair value of the remaining embedded derivative warrants at each balance sheet date and records the change in the fair value of the remaining embedded derivative warrants as other income or expense in the statements of operations. The Company utilizes the Monte Carlo Method that values the liability of the debt conversion feature derivative financial instruments and derivative warrants based on a probability of a down round event. The reason the Company selected the lattice binomial model is that in many cases there may may may Revenue Recognition Consulting revenues are recognized as services are provided. The Company primarily provides consulting services under time and material contracts, whereby revenue is recognized as hours and costs are incurred. Clients for consulting revenues are billed on a weekly or monthly basis. Revenues from fixed fee contracts are recorded when work is performed on the basis of the proportionate performance method, which is based on costs incurred to date relative to total estimated costs. Any anticipated contract losses are estimated and accrued at the time they become known and estimable. Unbilled accounts receivables represent amounts recognized as revenue based on services performed in advance of customer billings. Revenue from sales of software licenses is recognized upon delivery of the software to a customer because future obligations associated with such revenue are insignificant. Advertising The Company expenses advertising costs when incurred. Comprehensive Loss Comprehensive loss consists of two Foreign Currency Translation Assets, liabilities, revenue and expenses denominated in non-U.S. currencies are translated at the rate of exchange prevailing on the date of the consolidated balance sheet. Gains (losses) on translation of the consolidated financial statements are from the Company’s subsidiary where the functional currency is not the U.S. dollar. Translation gains (losses) are reflected as a component of accumulated other comprehensive income (loss). Gains (losses) on foreign currency transactions are included in the consolidated statements of income. Income Taxes Income taxes are provided in accordance with ASC No. 740, Accounting for Income Taxes Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. The Company is no longer subject to tax examinations by tax authorities for years prior to 2013. Earnings (Loss) Per Share Earnings per share (“EPS”) is the amount of earnings attributable to each share of common stock. For convenience, the term is used to refer to either earnings or loss per share. EPS is computed pursuant to Section 260 10 45 260 10 45 10 260 10 45 16, The following table shows the outstanding dilutive common shares excluded from the diluted net loss per share calculation as they were anti-dilutive: December 31, 2016 2015 Warrants 70,714 - Conversion features on convertible notes 511,989 - Total potentially dilutive shares 582,703 - Segment reporting Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker, or decision–making group in deciding how to allocate resources and in assessing performance. Our chief operating decision-making group is composed of the chief executive officer and chief financial officer. We operate in two Reclassification Certain prior period amounts have been reclassified to conform to current period presentation. Recent accounting pronouncements In May 2014, 2014 09 may August 2015, 2015 14, 2014 09 one December 15, 2017. In August 2014, 2014 15, “Presentation of Financial Statements-Going Concern (Subtopic 205 40): 2014 15 one 2014 15 December 15, 2016, 2014 15 In March 2015, 2015 03, Interest - Imputation of Interest (Subtopic 835 30): December 15, 2015, 2015 03 December 31, 2016. During January 2016, 2016 01, “Financial Instruments — Overall: Recognition and Measurement of Financial Assets and Financial Liabilities” 2016 01”). December 15, 2017. 2016 01 In February 2016, 2016 02, “Leases (Topic 842).” 2016 02, 12 December 15, 2018, In March 2016, 2016 06, “Contingent Put and Call Option in Debt Instruments” 2016 06”). 2016 06 2016 06 four 2016 06 December 15, 2016, 2016–01 In April 2016, 2016 09, Compensation – Stock Compensation (Topic 718)” December 15, 2016, In August 2016, 2016 15, “Statement of Cash Flows (Topic 230): 2016 15”). 2016 15 eight 2016 15 December 15, 2017. 2016 15 In October 2016, 2016 16, “Income Taxes (Topic 740): December 15, 2019, In November 2016, 2016 18, “Statement of Cash Flows (Topic 230)” December 15, 2017

Note 4 - Zone Technologies, Inc

Note 4 - Zone Technologies, Inc. Merger	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Business Combination Disclosure [Text Block]	4) ZONE TECHNOLOGIES, INC. MERGER On November 9, 2016, July 7, 2016, August 25, 2016 September 21, 2016. ASC 805 On the Closing Date the Company issued 1,740,000 The following tables summarize the fair values of the net assets/liabilities assumed and the allocation of the aggregate fair value of the purchase consideration, non–controlling interest and net liabilities to assumed identifiable and unidentifiable intangible assets: Purchase consideration: Common stock (1,740,000 shares at the transaction date fair value of $5.41 per share) $ 9,413,000 Liabilities assumed 1,574,532 Assets acquired (136,343 ) Aggregate fair value of enterprise 10,851,169 Purchase price allocation: Net liabilities assumed (1,488,476 ) Cash acquired 136,343 (1,352,133 ) Aggregate fair value of purchase consideration, non–controlling interest and net liabilities assumed allocated to intangible assets as follows: Technology 4,270,000 Broker Relationships 4,200 Trademarks 1,977,000 Goodwill 4,599,969 Total purchase price allocation $ 10,851,169

Note 5 - Prepaid Expenses and O

Note 5 - Prepaid Expenses and Other Current Assets	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Other Current Assets [Text Block]	5) PREPAID EXPENSES AND OTHER CURRENT ASSETS Prepaid expenses and other current assets consisted of the following at December 31, 2016 2015: December 31, December 31, 2016 2015 Customer deposits $ 300,199 $ - Tax 187,776 74,455 Insurance 44,517 43,173 Professional Fees and services 42,833 28,147 Rent 13,087 20,187 Other 8,759 42,681 Total prepaid expenses and other current assets $ 597,171 $ 208,642

Note 6 - Property and Equipment

Note 6 - Property and Equipment	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	6) PROPERTY AND EQUIPMENT Property and equipment on December 31, 2016 2015 December 31, 2016 December 31, 2015 Equipment and leaseholds $ 106,460 $ 95,506 Furniture and Fixtures 34,186 34,186 Software 167,337 167,337 307,983 297,029 Less: Accumulated Depreciation 262,771 249,144 $ 45,212 $ 47,885 Depreciation expense charged to income for the years ended December 31, 2016 2015 $12,870 $13,015,

Note 7 - Intangible Assets and

Note 7 - Intangible Assets and Goodwill	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	7) INTANGIBLE ASSETS AND GOODWILL The Company’s intangibles assets consisted of the following: Estimated useful life (in years) December 31, Technology 3 $ 4,270,000 Trademarks 7 1,977,000 Broker Relationships 1 4,200 Subtotal 6,251,200 Less: Accumulated amortization — (246,509 ) Intangible assets, net $ 6,004,691 The Company recorded amortization expense of $246,509 $0 December 31, 2016 2015, The following table outlines estimated future annual amortization expense for the next five December 31, 2017 $ 1,711,494 2018 1,707,904 2019 1,501,229 2020 284,571 2021 284,571 Thereafter 514,922 $ 6,004,691 Goodwill represents the difference between purchase cost and the fair value of net assets acquired in business acquisitions. Goodwill and indefinite lived intangible assets are tested for impairment annually as of December 31, December 31, Balance as of January 1, 2016 $ - Goodwill recorded on Zone Technologies, Inc Merger 4,599,969 Balance as of December 31, 2016 $ 4,599,969

Note 8 - Securities Purchase Ag

Note 8 - Securities Purchase Agreement	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Debt Disclosure [Text Block]	8) SECURITIES PURCHASE AGREEMENT September 7, 2016 Terms: On September 7, 2016 $4,301,075 $1,000,000 $3,000,000. $301,075. The Notes The aggregate principal amount of the Notes is $4,301,075. 15 6% 12% first 30 18% December 1, 2016 January 1, 2017 may may 360 twelve 30 The Investor may, $8.075. may, ($4.00) October 24, 2016, 7(e) $8.075 $5.75 $1,000,000 The Investor also has the right to convert the Convertible Notes into shares of the Company’s common stock at the Alternate Conversion Price, subject to certain beneficial ownership limitations. The Alternate Conversion Price is defined as the lowest of (i) the applicable Conversion Price as in effect on the applicable conversion date of the applicable Alternate Conversion, (ii) the greater of (I) the Floor Price ($4.00) 87% five five. On November 15, 2016 $1 $100,000 November 16, 2016, $4.51 “80%” “87%” Subsequently, on December 2, 2016, $4.00. The Company accounted for the alternative conversion provisions as a derivative liability and recognized the fair value at issuance. At each balance sheet date, the feature is re-valued and the corresponding change in fair value is recorded in other income and expense. Under certain conditions, the Company has the right to redeem all, but not less than all, of the amounts remaining unpaid under the Notes. The portion of the Notes subject to redemption can be redeemed by the Company in cash at a price equal to 110% may The Notes contain standard and customary events of default including but not limited to: (i) failure to register the Company’s common stock within certain time periods or failure to keep the registration statement effective as required by the Registration Rights Agreement; (ii) failure to maintain the listing of the Company’s common stock; (iii) failure to make payments when due under the Note; (iv) breaches of covenants and (iv) bankruptcy or insolvency. Following an Event of Default, the Investor may may The Event of Default Redemption Price will be computed as a price equal to the greater of (i) 125% (1) 125% (2) In addition, following an Event of Default, the holders of the Notes will have the right to convert the Notes at the “Alternate Conversion Event of Default Price” which means, with respect to any Alternate Conversion, that price which shall be the lowest of (i) the applicable Conversion Price as in effect on the applicable Conversion Date of the applicable Alternate Conversion, and (ii) 75% 30 The Notes prohibit the Company from entering into specified transactions involving a change of control unless the successor entity, which must be a publicly traded corporation whose common stock is quoted on or listed for trading on an Eligible Market, assumes in writing all of the Company’s obligations under the Note. The Company and its wholly-owned subsidiary, HMNY Zone Loan LLC each entered into a Security and Pledge Agreement in favor of the Investor as Collateral Agent. Pursuant to such Security and Pledge Agreements, the Notes are secured by a perfected first HMNY Zone Loan LLC also provided a Guaranty to the Investor as Collateral Agent whereby HMNY Zone Loan LLC guarantees the punctual payment of all obligations that accrue after the commencement of any insolvency proceeding of the Company, whether or not the payment of such obligations are enforceable or allowable in the insolvency proceeding, and all fees, interest, premiums, penalties, causes of actions, costs, commissions, expense reimbursements, indemnifications and all other amounts due or to become due under any of the Note financing documents, and agrees to pay any and all costs and expenses (including counsel fees and expenses) incurred by the Collateral Agent in enforcing any rights under the Guaranty or any other Note financing document. Under the terms of a Registration Rights Agreement with the Investor, the Company is required to register for resale the shares of common stock that are issuable upon conversion of the Notes, additional shares that could be used as payment of monthly interest plus an additional number of shares so that the total number of shares of common stock registered equals 125% 30 90 120 The Registration Rights Agreement provides for the payment of liquidated damages of one one (1.5%) The Company is required to keep the registration statement effective (and the prospectus contained therein available for use) pursuant to Rule 415 may 144 Investor Note The Investor Note is payable in full on December 7, 2017. $3 may, September 28, 2016, one (1) $1,301,075 (2) may $3 The Investor paid the entire $3 three December 31, 2016. Placement Agent Note and Warrants The aggregate principal amount of the Senior Secured Convertible Note issued to the placement agent (the “Placement Agent Note”) is $80,000. 15 6% 12% first 30 18% December 1, 2016 January 1, 2017 may may 360 In addition to issuing the Placement Agent Note, the Company issued a 5 9,908 $9.36 first may The warrant contained a fundamental transaction provision. Upon each such adjustment, the number of the shares of the Company’s common stock issuable upon exercise of the Warrant will increase proportionately. The Company accounted for such provision as a derivative liability and recognized the fair value at issuance. At each balance sheet date, the feature is re-valued and the corresponding change in fair value is recorded in other income and expense. Zone Note On the closing date, the Company used $750,000 September 7, 2017 6%. On October 25, 2016, $383,305, September 7, 2016, $1,133,305. first September 7, 2016, December 2, 2016 Terms: On December 2, 2016 two “December $6,720,000 $1,100,000 “December $4,900,000 $1,820,000 $4,900,000 December $720,000. The Notes The aggregate principal amount of the December $6,720,000. December 8 December 6% 12% first 30 18% December January 1, 2017 April 1, 2017 December may may December 360 twelve 30 The Investor may, December $4.45. may, ($4.00) The Investor also has the right to convert the December $4.00 ($4.00) 85% five 5, The Company accounted for the alternative conversion provisions as a derivative liability and recognized the fair value at issuance. At each balance sheet date, the feature is re-valued and the corresponding change in fair value is recorded in other income and expense. Under certain conditions, the Company has the right to redeem all, but not less than all, of the amounts remaining unpaid under the December December 115% may The December Following an Event of Default, the Investor may December may The Event of Default Redemption Price will be computed as a price equal to the greater of (i) 125% (1) 125% (2) December In addition, following an Event of Default, the holders of the December December 75% 30 The December The Company and its wholly-owned subsidiaries Zone Technologies, Inc. (“Zone”) and HMNY Zone Loan LLC each entered into a Security and Pledge Agreement in favor of the Investor as Collateral Agent. Pursuant to such Security and Pledge Agreements, the December first Zone and HMNY Zone Loan LLC also provided a Guaranty to the Investor as Collateral Agent whereby they guarantee the punctual payment of all obligations that accrue after the commencement of any insolvency proceeding of the Company, whether or not the payment of such obligations are enforceable or allowable in the insolvency proceeding, and all fees, interest, premiums, penalties, causes of actions, costs, commissions, expense reimbursements, indemnifications and all other amounts due or to become due under any of the Note Financing documents, and agree to pay any and all costs and expenses (including counsel fees and expenses) incurred by the Collateral Agent in enforcing any rights under the Guaranty or any other Note financing document. Under the terms of a Registration Rights Agreement with the Investor, the Company is required to register for resale the shares of common stock that are issuable upon conversion of the Notes, additional shares that could be used as payment of monthly interest plus an additional number of shares so that the total number of shares of common stock registered equals 125% 30 90 120 The Registration Rights Agreement provides for the payment of liquidated damages of one one (1.5%) The Company is required to keep the registration statement effective (and the prospectus contained therein available for use) pursuant to Rule 415 may 144 December The December August 2, 2017. $4.9 may, December 31, 2016, one (1) $1,820,000 (2) may $4.9 Placement Agent Warrant On the Closing Date, the Company issued a 5 22,000 $4.45 first may The Placement Agent Warrant contains a fundamental transaction provision. Upon each such adjustment, the number of the shares of the Company’s common stock issuable upon exercise of the Placement Agent Warrant will increase proportionately. The Company accounted for such provision as a derivative liability and recognized the fair value at issuance. At each balance sheet date, the feature is re-valued and the corresponding change in fair value is recorded in other income and expense. Note Activity: Following is an analysis of the activity in the Senior Secured Convertible Notes during the year ended December 31, 2016: Amount Balance at December 31, 2015 $ - Issuance of Notes during the period 4,301,075 Issuance of Placement Agent Note 80,000 Issuance of December Notes during the period 6,720,000 Right of setoff of the Investor Notes (3,000,000 ) Right of setoff of the December Investor Notes (4,900,000 ) Receipt of proceeds from Investor Notes 3,000,000 Conversion of Notes (3,969,075 ) Debt discount (5,180,000 ) Original issue discount (1,021,075 ) Accretion of debt discount 4,000,500 Balance at December 31, 2016 $ 31,425 Under ASC 210 20 45 1, The funded and unfunded portion of the Investor Note consists of the following at December 31, 2016: December 31, 2016 December Investor notes - Available funding (subject to limitations) $ 4,900,000 Unfunded amount of investor notes (4,900,000 ) Investor notes - funded (prior to any repayments) $ - During the period January 1, 2017 March 31, 2017, $3,000,000 During the year ended December 31, 2016, $3,969,075 $46,283 804,401 From January 1, 2017 April 10, 2017, $1,857,000 $1,217 466,352

Note 9 - Fair Value of Financia

Note 9 - Fair Value of Financial Assets and Liabilities Measured on a Recurring Basis	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Fair Value Disclosures [Text Block]	9) FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES MEASURED ON A RECURRING BASIS Level 3 Financial assets and liabilities measured at fair value on a recurring basis are summarized below and disclosed on the consolidated balance sheet as of December 31, 2016: Carrying Fair Value Measurement Using Value Level 1 Level 2 Level 3 Total Derivative liability - warrants $ - $ - $ - $ 230,663 $ 230,663 Derivative liability – conversion feature $ - $ - $ - $ 977,129 $ 977,129 Total $ - $ - $ - $ 1,207,792 $ 1,207,792 There were no financial assets and liabilities measured at fair value on a recurring basis on the consolidated balance sheet as of December 31, 2015. The table below provides a summary of the changes in fair value, including net transfers in and/or out, of all financial assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) December 31, 2016: Fair Value Measurement Using Level 3 Inputs Total Balance, January 1, 2016 $ - Purchases, issuances and settlements 6,391,364 Conversions to paid in capital (3,999,457 ) Change in fair value of derivative liabilities (1,184,115 ) Balance, December 31, 2016 $ 1,207,792 The fair value of the derivative conversion features and warrant liabilities as of December 31, 2016 Dividend Yield 0% Expected Volatility 154% - 230% Risk free interest rate 0.82% – 1.12% Contractual term (in years) 0.67 – 5.0 Exercise price $4.00 - $9.36 Changes in the observable input values would likely cause material changes in the fair value of the Company’s Level 3

Note 10 - Stock Based Compensat

Note 10 - Stock Based Compensation	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	10) STOCK BASED COMPENSATION The Company has a stock based compensation plan, which is described as follows: On March 3, 2014, 1997 2014 “2014 May 5, 2014. no 1997 2014 400,000 2014 2014 2014 March 3, 2024. 2014 November 7, 2016 1,125,000 10 no 2014

Note 11 - Concentration of Cred

Note 11 - Concentration of Credit Risk	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	11) CONCENTRATION OF CREDIT RISK The Company’s policy is to place its cash with high credit quality financial instruments and institutions and limit the amounts invested with any one may The revenues of the Company’s top four 91.3% December 31, 2016. four 90.2% December 31, 2015. 10% One of the Company’s clients, while continuing the engagement under a Master Services Agreement, issued a notice to terminate, as of May 15, 2016, one December 31, 2016 2015, $1.10 $2.50

Note 12 - Commitments and Conti

Note 12 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	12) COMMITMENTS AND CONTINGENCIES The Company’s commitments at December 31, 2016 Contractual Obligations Payments Due by Period Total Less Than 1 Year 1 - 3 Years 3 - 5 Years More Than 5 Years Operating Lease Obligations Rent (1) 1,118,810 208,945 445,885 463,980 - Total $ 1,118,810 $ 208,945 $ 445,885 $ 463,980 $ - (1) April 30, 2017, March 28, 2017 June 30, 2022. October 7, 2017. As of December 31, 2016, Legal Proceeding On August 24, 2016, 3839 (“3839 3839 10% may December 7, 2016, 3839 3839 $3 3839

Note 13 - Transactions With Rel

Note 13 - Transactions With Related Parties	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	13) TRANSACTIONS WITH RELATED PARTIES Transactions with Helios and Matheson Information Technology Ltd. (“HMIT”) In September 2010 August 2013. $2 may $0 $0 twelve December 31, 2015 2016, No twelve December 31, 2015 2016, December 31, 2015, $182,626 In August 2014, February 24, 2014. October 2014, August 2015. September 2015, twelve December 31, 2015 2016 $2.3 $1.1 twelve December 31, 2015 2016 $224,000 $0, HMIT ceased providing services under the MOU and PSA during the third 2015. The Company determined to provide for a reserve in its September 30, 2015 December 31, 2015 $ 2.3 $344,000 On January 21, 2016, February 15, 2016, Jayamaruthi Software Systems Pvt. Ltd. (Subsidiary of HMIT) The Company obtained certain services from the HMIT subsidiary, Jayamaruthi Software Systems Pvt. Ltd., under the PSA. The amount payable for the services rendered during the 2015 $20,000. 2015 $16,000. 2015 $4,000. 2016. Maruthi Consulting Inc. (Subsidiary of HMIT) The Company provided consulting services to Maruthi Consulting Inc., a subsidiary of HMIT. As of January 1, 2015, $75,338 2015 $223,454 no December 31, 2016. 2015, $237,318 December 31, 2016 2015 $61,474 $61,474, The Company also procured services from Maruthi during 2015. 2015 $23,000. $21,000 2015 $2,000 2016. Helios and Matheson IT (Bangalore) Ltd. (Subsidiary of HMIT) During the year ended December 31, 2016, $236,274 December 31, 2016. Services rendered by IonIdea, Inc. Effective August 1, 2013, August 1, 2012 August 1, 2008, July 31, 2014 one September 30, 2015. twelve December 31, 2016 2015 $0 $41,000, Consulting Services from Viraj Patel Viraj Patel was a director until his resignation on April 1, 2016. three $12,500

Note 14 - Warrants

Note 14 - Warrants	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Warrants, Disclosure [Text Block]	14) WARRANTS During the year ended December 31, 2016, 70,714 five $4.45 $9.36 The following is a summary of the Company’s stock warrant activity during the year ended December 31, 2016: Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contractual Life Outstanding - January 1, 2016 - $ - - Granted 70,714 6.26 5 Exercised - - - Forfeited/Cancelled - - - Outstanding – December 31, 2016 70,714 $ 6.26 4.87 Exercisable – December 31, 2016 70,714 $ 6.26 4.87 At December 31, 2016, $0.

Note 15 - Income Taxes

Note 15 - Income Taxes	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Income Tax Disclosure [Text Block]	15) INCOME TAXES The Company accounts for income taxes using the liability method. Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Deferred tax assets and (liabilities) consist of the following: December 31, 2016 2015 Licensing revenues $ (7,000 ) $ (5,000 ) Accounts receivable reserve 194,000 40,000 Depreciation and amortization 353,000 262,000 Investments 928,000 928,000 Other 1,141,000 1,135,000 Net operating losses 9,427,000 5,162,000 Subtotal 12,036,000 7,522,000 Valuation allowance (12,036,000 ) (7,522,000 ) Total $ - $ - Internal Revenue Code Section 382 50 September 5, 2006, 50 382 four At December 31, 2016, $14.8 2020. $1.9 2020. December 31, 2016 2015, $4,514,000 $959,000, Significant components of the provision for income taxes are as follows: Year Ended December 31, 2016 2015 Current: Federal $ - $ - State and local 12,000 3,674 Foreign (26,665 ) 67,571 Total Current $ (14,665 ) $ 71,245 Deferred: Federal - - State and local - - Foreign - - Total Deferred - - Total $ (14,665 ) $ 71,245 A reconciliation between the federal statutory rate and the effective income tax rate for the years ended December 31, 2016 2015 2016 2015 Federal statutory rate 34.0 % 34.0 % State and local taxes net of federal tax benefit (0.1 ) (0.1 ) Non-deductible expenses 18.9 (0.1 ) Foreign tax expense (0.7 ) 0.7 Change in valuation allowance (51.9 ) (38.0 ) Total 0.20 % (3.5 ) %

Note 16 - Segment Reporting

Note 16 - Segment Reporting	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	16) SEGMENT REPORTING Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker, or decision–making group, in deciding how to allocate resources and in assessing performance. The Company’s chief operating decision–making group is composed of the Chief Executive Officer. The Company operates in two December 31, 2015, The Company evaluates performance of its operating segments based on revenue and operating loss. The following table summarizes our segment information for the year ended December 31, 2016: Consulting Technology Total Year ended December 31, 2016 Revenue $ 6,759,700 $ – $ 6,759,700 Cost of revenue (4,860,927 ) – (4,860,927 ) Gross margin 1,898,773 – 1,898,773 Loss from operations $ (1,538,510 ) $ (557,825 ) $ (2,096,335 ) December 31, 2016 Cash and cash equivalents $ – $ 1,651,508 $ 2,747,240 Accounts receivable 410,106 - 410,106 Property and equipment 34,368 10,844 45,212 Intangible assets – 6,004,691 6,004,691 Goodwill – 4,599,969 4,599,969 Accounts payable and accrued expenses $ 1,196,668 $ 134,450 $ 1,331,118

Note 17 - Subsequent Events

Note 17 - Subsequent Events	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Subsequent Events [Text Block]	17) SUBSEQUENT EVENTS February 8, 2017 Terms: On February 8, 2017, two “February 2017 $5,681,818 $5,000,000. The February 2017 The aggregate principal amount of the February 2017 $5,681,818, $681,818 $5,000,000 February 2017 8 February 2017 6% 12% first 30 18% The Investor may, February 2017 $4.00. The Investor also has the right to convert the February 2017 $4.00 ($4.00) 85% five 5, The Company accounted for the alternative conversion provisions as a derivative liability and recognized the fair value at issuance. At each balance sheet date, the feature is re-valued and the corresponding change in fair value is recorded in other income and expense. Under certain conditions, the Company has the right to redeem all, but not less than all, of the amounts remaining unpaid under the February 2017 February 2017 115% may The February 2017 Following an Event of Default, the Investor may February 2017 may The Event of Default Redemption Price will be computed as a price equal to the greater of (i) 125% (1) 125% (2) February 2017 In addition, following an Event of Default, the holders of the February 2017 February 2017 75% 30 The February 2017 The Company and its wholly-owned subsidiaries, Zone Technologies, Inc. (“Zone”) and HMNY Zone Loan LLC, each entered into a Security and Pledge Agreement in favor of the Investor as Collateral Agent. Pursuant to such Security and Pledge Agreements, the February 2017 first Zone and HMNY Zone Loan LLC also provided a Guaranty to the Investor as Collateral Agent whereby they guarantee the punctual payment of all obligations that accrue after the commencement of any insolvency proceeding of the Company, whether or not the payment of such obligations are enforceable or allowable in the insolvency proceeding, and all fees, interest, premiums, penalties, causes of actions, costs, commissions, expense reimbursements, indemnifications and all other amounts due or to become due under any of the Note Financing documents, and agree to pay any and all costs and expenses (including counsel fees and expenses) incurred by the Collateral Agent in enforcing any rights under the Guaranty or any other Note financing document. Under the terms of a Registration Rights Agreement with the Investor, the Company is required to register for resale the shares of common stock that are issuable upon conversion of the February 2017 125% February 2017 30 90 120 The Registration Rights Agreement provides for the payment of liquidated damages of one one (1.5%) The Company is required to keep the registration statement effective (and the prospectus contained therein available for use) pursuant to Rule 415 may 144 February 2017 The February 2017 October 8, 2017. $5.0 may, February 28, 2017, one (1) $681,818 (2) may $5.0 Placement Agent Warrants As partial payment for its placement agent services, Palladium Capital Advisors LLC (“Palladium”) will receive, as and when prepayments are made under the Investor Note, 5 8% $4.50 6 first may The Placement Agent Warrants contain a fundamental transaction provision. Upon each such adjustment, the number of the shares of the Company’s common stock issuable upon exercise of the Placement Agent Warrants will increase proportionately. The Company accounted for such provision as a derivative liability and recognized the fair value at issuance. At each balance sheet date, the feature is re-valued and the corresponding change in fair value is recorded in other income and expense. Common Share Issuances On January 20, 2017, 200,000 two third 400,000 The Board of Directors authorized the issuance of 5,000 March 31, 2017. Consulting Agreement – Sol Financial Inc. On January 20, 2017, third $10,000 120,000

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The Company’s consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”).
Use of Estimates, Policy [Policy Text Block]	Use of Estimates and Assumptions and Critical Accounting Estimates and Assumptions The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates.
Consolidation, Policy [Policy Text Block]	Principles of Consolidation All intercompany transactions and balances have been eliminated.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents The Company considers all highly liquid investments purchased with a maturity of three The Company minimizes its credit risk associated with cash by periodically evaluating the credit quality of its primary financial institution. The balance at times may
Trade and Other Accounts Receivable, Policy [Policy Text Block]	Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are stated at amounts due from clients, net of an allowance for doubtful accounts. The Company monitors its accounts receivable balances on a monthly basis to ensure that they are collectible. On a quarterly basis, the Company uses its historical experience to estimate its accounts receivable reserve. The Company’s allowance for doubtful accounts is an estimate based on specifically identified accounts as well as general reserves. The Company evaluates specific accounts where it has information that the client may
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Carrying Value, Recoverability and Impairment of Long-Lived Assets The Company has adopted Section 360 10 35 360 10 35 17, 360 10 35 20,
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment Property and equipment are recorded at cost. Expenditures for major additions and betterments are capitalized. Maintenance and repairs are charged to operations as incurred. Depreciation is computed by the straight-line method (after taking into account their respective estimated residual values) over the estimated useful lives of the respective assets which range from three ten Upon sale or retirement of property and equipment, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in the consolidated statements of operations.
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill Goodwill represents the excess of the purchase price over the fair value of the assets acquired and liabilities assumed. The Company is required to perform impairment reviews at each of its reporting units annually and more frequently in certain circumstances. The Company performs the annual assessment on December 31. In accordance with ASC 350–20 Goodwill two–step two–step There were no impairment charges recognized during the years ended December 31, 2016 2015.
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	Intangible Assets, net Intangible assets consist of technology, trademarks and broker relationships. Applicable long-lived assets are amortized or depreciated over the shorter of their estimated useful lives, the estimated period that the assets will generate revenue, or the statutory or contractual term in the case of patents. Estimates of useful lives and periods of expected revenue generation are reviewed periodically for appropriateness and are based upon management’s judgment. Intangible assets are amortized on the straight-line method over their useful lives ranging from 1 7 During the year ended December 31, 2016, $246,509. December 31, 2015.
Debt Discount and Debt Issuance Costs, Policy [Policy Text Block]	Debt Discount and Debt Issuance Costs Debt discounts and debt issuance costs incurred in connection with the issuance of debt are capitalized and amortized to interest expense based on the related debt agreements using the effective-interest method.
Derivatives, Policy [Policy Text Block]	Derivative Instruments The Company evaluates its convertible notes and warrants to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for in accordance with Paragraph 815 10 05 4 815 40 25 In circumstances where the embedded conversion option in a convertible instrument is required to be bifurcated and there are also other embedded derivative instruments in the convertible instrument that are required to be bifurcated, the bifurcated derivative instruments are accounted for as a single, compound derivative instrument. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period. Equity instruments that are initially classified as equity that become subject to reclassification are reclassified to liability at the fair value of the instrument on the reclassification date. Derivative instrument liabilities are classified in the balance sheet as current or non-current to correspond with its host instrument. The Company marks to market the fair value of the remaining embedded derivative warrants at each balance sheet date and records the change in the fair value of the remaining embedded derivative warrants as other income or expense in the statements of operations. The Company utilizes the Monte Carlo Method that values the liability of the debt conversion feature derivative financial instruments and derivative warrants based on a probability of a down round event. The reason the Company selected the lattice binomial model is that in many cases there may may may
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition Consulting revenues are recognized as services are provided. The Company primarily provides consulting services under time and material contracts, whereby revenue is recognized as hours and costs are incurred. Clients for consulting revenues are billed on a weekly or monthly basis. Revenues from fixed fee contracts are recorded when work is performed on the basis of the proportionate performance method, which is based on costs incurred to date relative to total estimated costs. Any anticipated contract losses are estimated and accrued at the time they become known and estimable. Unbilled accounts receivables represent amounts recognized as revenue based on services performed in advance of customer billings. Revenue from sales of software licenses is recognized upon delivery of the software to a customer because future obligations associated with such revenue are insignificant.
Advertising Costs, Policy [Policy Text Block]	Advertising The Company expenses advertising costs when incurred.
Comprehensive Income, Policy [Policy Text Block]	Comprehensive Loss Comprehensive loss consists of two
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Foreign Currency Translation Assets, liabilities, revenue and expenses denominated in non-U.S. currencies are translated at the rate of exchange prevailing on the date of the consolidated balance sheet. Gains (losses) on translation of the consolidated financial statements are from the Company’s subsidiary where the functional currency is not the U.S. dollar. Translation gains (losses) are reflected as a component of accumulated other comprehensive income (loss). Gains (losses) on foreign currency transactions are included in the consolidated statements of income.
Income Tax, Policy [Policy Text Block]	Income Taxes Income taxes are provided in accordance with ASC No. 740, Accounting for Income Taxes Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. The Company is no longer subject to tax examinations by tax authorities for years prior to 2013.
Earnings Per Share, Policy [Policy Text Block]	Earnings (Loss) Per Share Earnings per share (“EPS”) is the amount of earnings attributable to each share of common stock. For convenience, the term is used to refer to either earnings or loss per share. EPS is computed pursuant to Section 260 10 45 260 10 45 10 260 10 45 16, The following table shows the outstanding dilutive common shares excluded from the diluted net loss per share calculation as they were anti-dilutive: December 31, 2016 2015 Warrants 70,714 - Conversion features on convertible notes 511,989 - Total potentially dilutive shares 582,703 -
Segment Reporting, Policy [Policy Text Block]	Segment reporting Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker, or decision–making group in deciding how to allocate resources and in assessing performance. Our chief operating decision-making group is composed of the chief executive officer and chief financial officer. We operate in two
Reclassification, Policy [Policy Text Block]	Reclassification Certain prior period amounts have been reclassified to conform to current period presentation.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent accounting pronouncements In May 2014, 2014 09 may August 2015, 2015 14, 2014 09 one December 15, 2017. In August 2014, 2014 15, “Presentation of Financial Statements-Going Concern (Subtopic 205 40): 2014 15 one 2014 15 December 15, 2016, 2014 15 In March 2015, 2015 03, Interest - Imputation of Interest (Subtopic 835 30): December 15, 2015, 2015 03 December 31, 2016. During January 2016, 2016 01, “Financial Instruments — Overall: Recognition and Measurement of Financial Assets and Financial Liabilities” 2016 01”). December 15, 2017. 2016 01 In February 2016, 2016 02, “Leases (Topic 842).” 2016 02, 12 December 15, 2018, In March 2016, 2016 06, “Contingent Put and Call Option in Debt Instruments” 2016 06”). 2016 06 2016 06 four 2016 06 December 15, 2016, 2016–01 In April 2016, 2016 09, Compensation – Stock Compensation (Topic 718)” December 15, 2016, In August 2016, 2016 15, “Statement of Cash Flows (Topic 230): 2016 15”). 2016 15 eight 2016 15 December 15, 2017. 2016 15 In October 2016, 2016 16, “Income Taxes (Topic 740): December 15, 2019, In November 2016, 2016 18, “Statement of Cash Flows (Topic 230)” December 15, 2017

Note 3 - Summary of Significa25

Note 3 - Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	December 31, 2016 2015 Warrants 70,714 - Conversion features on convertible notes 511,989 - Total potentially dilutive shares 582,703 -

Note 4 - Zone Technologies, I26

Note 4 - Zone Technologies, Inc. Merger (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	Purchase consideration: Common stock (1,740,000 shares at the transaction date fair value of $5.41 per share) $ 9,413,000 Liabilities assumed 1,574,532 Assets acquired (136,343 ) Aggregate fair value of enterprise 10,851,169 Purchase price allocation: Net liabilities assumed (1,488,476 ) Cash acquired 136,343 (1,352,133 ) Aggregate fair value of purchase consideration, non–controlling interest and net liabilities assumed allocated to intangible assets as follows: Technology 4,270,000 Broker Relationships 4,200 Trademarks 1,977,000 Goodwill 4,599,969 Total purchase price allocation $ 10,851,169

Note 5 - Prepaid Expenses and27

Note 5 - Prepaid Expenses and Other Current Assets (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Other Current Assets [Table Text Block]	December 31, December 31, 2016 2015 Customer deposits $ 300,199 $ - Tax 187,776 74,455 Insurance 44,517 43,173 Professional Fees and services 42,833 28,147 Rent 13,087 20,187 Other 8,759 42,681 Total prepaid expenses and other current assets $ 597,171 $ 208,642

Note 6 - Property and Equipme28

Note 6 - Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Property, Plant and Equipment [Table Text Block]	December 31, 2016 December 31, 2015 Equipment and leaseholds $ 106,460 $ 95,506 Furniture and Fixtures 34,186 34,186 Software 167,337 167,337 307,983 297,029 Less: Accumulated Depreciation 262,771 249,144 $ 45,212 $ 47,885

Note 7 - Intangible Assets an29

Note 7 - Intangible Assets and Goodwill (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Estimated useful life (in years) December 31, Technology 3 $ 4,270,000 Trademarks 7 1,977,000 Broker Relationships 1 4,200 Subtotal 6,251,200 Less: Accumulated amortization — (246,509 ) Intangible assets, net $ 6,004,691
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	December 31, 2017 $ 1,711,494 2018 1,707,904 2019 1,501,229 2020 284,571 2021 284,571 Thereafter 514,922 $ 6,004,691
Schedule of Goodwill [Table Text Block]	December 31, Balance as of January 1, 2016 $ - Goodwill recorded on Zone Technologies, Inc Merger 4,599,969 Balance as of December 31, 2016 $ 4,599,969

Note 8 - Securities Purchase 30

Note 8 - Securities Purchase Agreement (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Convertible Debt Activity [Table Text Block]	Amount Balance at December 31, 2015 $ - Issuance of Notes during the period 4,301,075 Issuance of Placement Agent Note 80,000 Issuance of December Notes during the period 6,720,000 Right of setoff of the Investor Notes (3,000,000 ) Right of setoff of the December Investor Notes (4,900,000 ) Receipt of proceeds from Investor Notes 3,000,000 Conversion of Notes (3,969,075 ) Debt discount (5,180,000 ) Original issue discount (1,021,075 ) Accretion of debt discount 4,000,500 Balance at December 31, 2016 $ 31,425
Debt Instrument, Funded and Unfunded Portions [Table Text Block]	December 31, 2016 December Investor notes - Available funding (subject to limitations) $ 4,900,000 Unfunded amount of investor notes (4,900,000 ) Investor notes - funded (prior to any repayments) $ -

Note 9 - Fair Value of Financ31

Note 9 - Fair Value of Financial Assets and Liabilities Measured on a Recurring Basis (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	Carrying Fair Value Measurement Using Value Level 1 Level 2 Level 3 Total Derivative liability - warrants $ - $ - $ - $ 230,663 $ 230,663 Derivative liability – conversion feature $ - $ - $ - $ 977,129 $ 977,129 Total $ - $ - $ - $ 1,207,792 $ 1,207,792
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	Fair Value Measurement Using Level 3 Inputs Total Balance, January 1, 2016 $ - Purchases, issuances and settlements 6,391,364 Conversions to paid in capital (3,999,457 ) Change in fair value of derivative liabilities (1,184,115 ) Balance, December 31, 2016 $ 1,207,792
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Table Text Block]	Dividend Yield 0% Expected Volatility 154% - 230% Risk free interest rate 0.82% – 1.12% Contractual term (in years) 0.67 – 5.0 Exercise price $4.00 - $9.36

Note 12 - Commitments and Con32

Note 12 - Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Contractual Obligation, Fiscal Year Maturity Schedule [Table Text Block]	Contractual Obligations Payments Due by Period Total Less Than 1 Year 1 - 3 Years 3 - 5 Years More Than 5 Years Operating Lease Obligations Rent (1) 1,118,810 208,945 445,885 463,980 - Total $ 1,118,810 $ 208,945 $ 445,885 $ 463,980 $ -

Note 14 - Warrants (Tables)

Note 14 - Warrants (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contractual Life Outstanding - January 1, 2016 - $ - - Granted 70,714 6.26 5 Exercised - - - Forfeited/Cancelled - - - Outstanding – December 31, 2016 70,714 $ 6.26 4.87 Exercisable – December 31, 2016 70,714 $ 6.26 4.87

Note 15 - Income Taxes (Tables)

Note 15 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	December 31, 2016 2015 Licensing revenues $ (7,000 ) $ (5,000 ) Accounts receivable reserve 194,000 40,000 Depreciation and amortization 353,000 262,000 Investments 928,000 928,000 Other 1,141,000 1,135,000 Net operating losses 9,427,000 5,162,000 Subtotal 12,036,000 7,522,000 Valuation allowance (12,036,000 ) (7,522,000 ) Total $ - $ -
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Year Ended December 31, 2016 2015 Current: Federal $ - $ - State and local 12,000 3,674 Foreign (26,665 ) 67,571 Total Current $ (14,665 ) $ 71,245 Deferred: Federal - - State and local - - Foreign - - Total Deferred - - Total $ (14,665 ) $ 71,245
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	2016 2015 Federal statutory rate 34.0 % 34.0 % State and local taxes net of federal tax benefit (0.1 ) (0.1 ) Non-deductible expenses 18.9 (0.1 ) Foreign tax expense (0.7 ) 0.7 Change in valuation allowance (51.9 ) (38.0 ) Total 0.20 % (3.5 ) %

Note 16 - Segment Reporting (Ta

Note 16 - Segment Reporting (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Reconciliation of Revenue and Operating Profit (Loss) from Segments to Consolidated [Table Text Block]	Consulting Technology Total Year ended December 31, 2016 Revenue $ 6,759,700 $ – $ 6,759,700 Cost of revenue (4,860,927 ) – (4,860,927 ) Gross margin 1,898,773 – 1,898,773 Loss from operations $ (1,538,510 ) $ (557,825 ) $ (2,096,335 ) December 31, 2016 Cash and cash equivalents $ – $ 1,651,508 $ 2,747,240 Accounts receivable 410,106 - 410,106 Property and equipment 34,368 10,844 45,212 Intangible assets – 6,004,691 6,004,691 Goodwill – 4,599,969 4,599,969 Accounts payable and accrued expenses $ 1,196,668 $ 134,450 $ 1,331,118

Note 1 - Organization (Details

Note 1 - Organization (Details Textual)	Nov. 09, 2016shares
Stock Issued During Period, Shares, Acquisitions	1,740,000
Business Combination, Exchange Ratio	0.174

Note 2 - Going Concern Analys37

Note 2 - Going Concern Analysis (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Net Income (Loss) Attributable to Parent	$ (7,381,071)	$ (2,110,117)
Cash and Cash Equivalents, at Carrying Value	2,747,240	898,477	$ 1,225,518
Working Capital	1,229,389
Net Cash Provided by (Used in) Operating Activities, Continuing Operations	(2,134,313)	$ (298,116)
Financing Receivable, Net	$ 6,900,000

Note 3 - Summary of Significa38

Note 3 - Summary of Significant Accounting Policies (Details Textual)	12 Months Ended
	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Goodwill, Impairment Loss	$ 0	$ 0
Finite-Lived Intangible Assets, Accumulated Amortization	246,509	0
Finite-Lived Intangible Assets, Net	$ 6,004,691	$ 0
Number of Operating Segments	2
Minimum [Member]
Property, Plant and Equipment, Useful Life	3 years
Finite-Lived Intangible Asset, Useful Life	1 year
Maximum [Member]
Property, Plant and Equipment, Useful Life	10 years
Finite-Lived Intangible Asset, Useful Life	7 years

Note 3 - Summary of Significa39

Note 3 - Summary of Significant Accounting Policies - Anti-dilutive Securities (Details) - shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Warrants (in shares)	582,703
Warrant [Member]
Warrants (in shares)	70,714
Convertible Debt Securities [Member]
Warrants (in shares)	511,989

Note 4 - Zone Technologies, I40

Note 4 - Zone Technologies, Inc. Merger (Details Textual)	Nov. 09, 2016shares
Stock Issued During Period, Shares, Acquisitions	1,740,000

Note 4 - Zone Technologies, I41

Note 4 - Zone Technologies, Inc. Merger - Schedule of Business Acquisition (Details) - USD ($)	Nov. 09, 2016	Dec. 31, 2016	Dec. 31, 2015
Common stock (1,740,000 shares at the transaction date fair value of $5.41 per share)		$ 9,413,000
Goodwill		4,599,969
Zone Technologies, Inc. [Member]
Common stock (1,740,000 shares at the transaction date fair value of $5.41 per share)	$ 9,413,000
Liabilities assumed	1,574,532
Assets acquired	(136,343)
Aggregate fair value of enterprise	10,851,169
Net liabilities assumed	(1,488,476)
Cash acquired	136,343
	(1,352,133)
Technology	4,270,000
Broker Relationships	4,200
Trademarks	1,977,000
Goodwill	4,599,969	$ 4,599,969
Total purchase price allocation	$ 10,851,169

Note 4 - Zone Technologies, I42

Note 4 - Zone Technologies, Inc. Merger - Schedule of Business Acquisition (Details) (Parentheticals)	Nov. 09, 2016$ / sharesshares
Stock issued pursuant to acquisition, Shares (in shares)	1,740,000
Zone Technologies, Inc. [Member]
Stock issued pursuant to acquisition, Shares (in shares)	1,740,000
Stock issued pursuant to acquisition, Fair value per share (in dollars per share) | $ / shares	$ 5.41

Note 5 - Prepaid Expenses and43

Note 5 - Prepaid Expenses and Other Current Assets - Schedule of Prepaid Expenses and Other Current Assets (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Customer deposits	$ 300,199
Tax	187,776	74,455
Insurance	44,517	43,173
Professional Fees and services	42,833	28,147
Rent	13,087	20,187
Other	8,759	42,681
Total prepaid expenses and other current assets	$ 597,171	$ 208,642

Note 6 - Property and Equipme44

Note 6 - Property and Equipment (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Depreciation	$ 12,870	$ 13,015

Note 6 - Property and Equipme45

Note 6 - Property and Equipment - Property and Equipment, at Cost (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Equipment and leaseholds	$ 106,460	$ 95,506
Furniture and Fixtures	34,186	34,186
Software	167,337	167,337
	307,983	297,029
Less: Accumulated Depreciation	262,771	249,144
	$ 45,212	$ 47,885

Note 7 - Intangible Assets an46

Note 7 - Intangible Assets and Goodwill (Details Textual) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets, Accumulated Amortization	$ 246,509	$ 0

Note 7 - Intangible Assets an47

Note 7 - Intangible Assets and Goodwill - Intangible Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
FiniteLivedIntangibleAssetsGross	$ 6,251,200
Less: Accumulated amortization	(246,509)	$ 0
Intangible assets, net	$ 6,004,691
Technology-Based Intangible Assets [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	3 years
FiniteLivedIntangibleAssetsGross	$ 4,270,000
Trademarks [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	7 years
FiniteLivedIntangibleAssetsGross	$ 1,977,000
Broker Relationships [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	1 year
FiniteLivedIntangibleAssetsGross	$ 4,200

Note 7 - Intangible Assets an48

Note 7 - Intangible Assets and Goodwill - Estimated Future Annual Amortization Expense (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
2,017	$ 1,711,494
2,018	1,707,904
2,019	1,501,229
2,020	284,571
2,021	284,571
Thereafter	514,922
	$ 6,004,691	$ 0

Note 7 - Intangible Assets an49

Note 7 - Intangible Assets and Goodwill - Schedule of Goodwill (Details)	12 Months Ended
	Dec. 31, 2016USD ($)
Balance as of January 1, 2016
Balance as of December 31, 2016	4,599,969
Zone Technologies, Inc. [Member]
Balance as of January 1, 2016
Goodwill recorded on Zone Technologies, Inc Merger	4,599,969
Balance as of December 31, 2016	$ 4,599,969

Note 8 - Securities Purchase 50

Note 8 - Securities Purchase Agreement (Details Textual)	Feb. 08, 2017	Dec. 02, 2016USD ($)$ / sharesshares	Nov. 15, 2016USD ($)$ / shares	Oct. 25, 2016USD ($)	Oct. 24, 2016USD ($)	Sep. 30, 2016USD ($)	Sep. 07, 2016USD ($)$ / sharesshares	Apr. 10, 2017USD ($)shares	Mar. 31, 2017USD ($)	Dec. 31, 2016USD ($)$ / sharesshares
Financing Receivable, Net										$ 6,900,000
Converted Debt to Common Stock [Member]
Debt Conversion, Original Debt, Amount										3,969,075
Debt Conversion, Original Debt, Accrued Interest										$ 46,283
Debt Conversion, Converted Instrument, Shares Issued | shares										804,401
Subsequent Event [Member]
Liquidated Damage, Percentage	1.50%
Subsequent Event [Member] | Converted Debt to Common Stock [Member]
Debt Conversion, Original Debt, Amount								$ 1,857,000
Debt Conversion, Original Debt, Accrued Interest								$ 1,217
Debt Conversion, Converted Instrument, Shares Issued | shares								466,352
Warrants Issued for Placement Agent Services [Member]
Class of Warrant or Right, Term							5 years			5 years
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares							9,908			70,714
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares							$ 9.36
Warrants Issued in Connection with December 2016 Securities Purchase Agreement [Member]
Class of Warrant or Right, Term		5 years
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares		22,000
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares		$ 4.45
Investor Note [Member]
Financing Receivable, Net							$ 3,000,000			$ 4,900,000
Mandatory Prepayment Upon Conversion of Notes, Trigger Amount							1,301,075
Zone Note [Member]
Origination of Notes Receivable from Related Parties						$ 750,000
Note Receivable, Interest Rate, Stated Percentage						6.00%
Payments to Fund Long-term Loans to Related Parties				$ 383,305
Due from Related Parties				$ 1,133,305
Senior Secured Convertible Notes [Member]
Debt Instrument, Face Amount			$ 1,000,000				4,301,075
Proceeds from Convertible Debt							1,000,000			$ 3,000,000
Debt Instrument, Unamortized Discount							$ 301,075
Debt Instrument, Term							1 year 90 days
Debt Instrument, Interest Rate, Stated Percentage							6.00%
Debt Instrument, Interest Rate upon Default for Predetermined Period							12.00%
Debt Instrument, Predetermined Period Following Default							30 days
Debt Instrument, Interest Rate upon Default after Predetermined Period							18.00%
Debt Instrument, Convertible, Conversion Price | $ / shares		$ 4	$ 4.51				$ 8.075			$ 5.75
Voluntary Prepayment of Notes Receivable that Will Trigger the Debt Instrument's Alternate Conversion Price					$ 1,000,000
Debt Instrument, Convertible Conversion Price, Floor | $ / shares										$ 4
Debt Instrument, Percentage of Quotient Used in Determination of Alternative Conversion Price			80.00%							87.00%
Debt Instrument, Convertible, Threshold Consecutive Trading Days										5 days
Debt Instrument, Convertible, Conversion Price, Denominator										5
Debt Conversion, Original Debt, Amount			$ 100,000							$ (3,969,075)
Debt Instrument, Redemption Price, Percentage							110.00%
Debt Instrument, Debt Default Redemption Price, Percentage							125.00%
Percentage of Lowest Volumn Weighted Average Price of Common Stock							75.00%
Percentage of Sum of Maximum Number of Shares Issuable Upon Conversion of Notes							125.00%
Liquidated Damage, Percentage							1.50%
Palladium Note Payable [Member]
Debt Instrument, Face Amount							$ 80,000
Debt Instrument, Term							1 year 90 days
Debt Instrument, Interest Rate, Stated Percentage							6.00%
Debt Instrument, Debt Default Interest Rate, First 30 days							12.00%
Debt Instrument, Debt Default Interest Rate, After First 30 days							18.00%
December 2016 Notes [Member] | Subsequent Event [Member]
Proceeds from Convertible Debt									$ 3,000,000
December 2016 Notes [Member] | Convertible Notes Payable [Member]
Debt Instrument, Face Amount		$ 4,900,000
Proceeds from Convertible Debt		1,100,000
Debt Instrument, Unamortized Discount		$ 720,000
Debt Instrument, Term		240 days
Debt Instrument, Interest Rate, Stated Percentage		6.00%
Debt Instrument, Interest Rate upon Default for Predetermined Period		12.00%
Debt Instrument, Predetermined Period Following Default		30 days
Debt Instrument, Interest Rate upon Default after Predetermined Period		18.00%
Debt Instrument, Convertible, Conversion Price | $ / shares		$ 4.45
Debt Instrument, Convertible Conversion Price, Floor | $ / shares		$ 4
Debt Instrument, Percentage of Quotient Used in Determination of Alternative Conversion Price		85.00%
Debt Instrument, Convertible, Threshold Consecutive Trading Days		5 days
Debt Instrument, Convertible, Conversion Price, Denominator		5
Debt Conversion, Original Debt, Amount		$ 1,820,000
Debt Instrument, Redemption Price, Percentage		115.00%
Debt Instrument, Debt Default Redemption Price, Percentage		125.00%
Percentage of Lowest Volumn Weighted Average Price of Common Stock		75.00%
Percentage of Sum of Maximum Number of Shares Issuable Upon Conversion of Notes		125.00%
Liquidated Damage, Percentage		1.50%
Short-term Debt, Number of Instruments Issued		2
Short-term Debt		$ 6,720,000
Debt Instrument, Collateral Amount		4,900,000
Debt Instrument, Threshold for Conversion of Initial Note to Trigger Mandatory Prepayment		1,820,000
Debt Instrument, Restricted Principal		$ 4,900,000

Note 8 - Securities Purchase 51

Note 8 - Securities Purchase Agreement - Activity in the Convertible Notes (Details) - USD ($)	Nov. 15, 2016	Sep. 07, 2016	Dec. 31, 2016	Dec. 31, 2015
Accretion of debt discount			$ 4,000,500
Senior Secured Convertible Notes [Member]
Balance
Issuance of Notes during the period			4,301,075
Issuance of Placement Agent Note			80,000
Issuance of December Notes during the period			6,720,000
Right of setoff of the Investor Notes			(3,000,000)
Right of setoff of the December Investor Notes			(4,900,000)
Receipt of proceeds from Investor Notes		$ 1,000,000	3,000,000
Conversion of Notes	$ 100,000		(3,969,075)
Debt discount			(5,180,000)
Original issue discount			(1,021,075)
Accretion of debt discount			4,000,500
Balance			$ 31,425

Note 8 - Securities Purchase 52

Note 8 - Securities Purchase Agreement - Investor Notes (Details) - USD ($)	Dec. 31, 2016	Sep. 07, 2016
December Investor notes - Available funding (subject to limitations)	$ 6,900,000
Investor Note [Member]
December Investor notes - Available funding (subject to limitations)	4,900,000	$ 3,000,000
Unfunded amount of investor notes	(4,900,000)
Investor notes - funded (prior to any repayments)

Note 9 - Fair Value of Financ53

Note 9 - Fair Value of Financial Assets and Liabilities Measured on a Recurring Basis - Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Derivative liability	$ 1,207,792
Reported Value Measurement [Member] | Fair Value, Measurements, Recurring [Member]
Derivative liability - warrants
Derivative liability – conversion feature
Derivative liability
Estimate of Fair Value Measurement [Member] | Fair Value, Measurements, Recurring [Member]
Derivative liability - warrants	230,663
Derivative liability – conversion feature	977,129
Derivative liability	1,207,792
Estimate of Fair Value Measurement [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Derivative liability - warrants
Derivative liability – conversion feature
Derivative liability
Estimate of Fair Value Measurement [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Derivative liability - warrants
Derivative liability – conversion feature
Derivative liability
Estimate of Fair Value Measurement [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Derivative liability - warrants	230,663
Derivative liability – conversion feature	977,129
Derivative liability	$ 1,207,792

Note 9 - Fair Value of Financ54

Note 9 - Fair Value of Financial Assets and Liabilities Measured on a Recurring Basis - Summary of the Changes in Fair Value (Details)	12 Months Ended
	Dec. 31, 2016USD ($)
Balance
Purchases, issuances and settlements	6,391,364
Conversions to paid in capital	(3,999,457)
Change in fair value of derivative liabilities	(1,184,115)
Balance	$ 1,207,792

Note 9 - Fair Value of Financ55

Note 9 - Fair Value of Financial Assets and Liabilities Measured on a Recurring Basis - Valuation Assumptions (Details) - Derivative Conversion Features and Warrant Liabilities [Member]	12 Months Ended
	Dec. 31, 2016$ / shares
Dividend Yield	0.00%
Minimum [Member]
Expected Volatility	154.00%
Risk free interest rate	0.82%
Contractual term (in years) (Year)	244 days
Exercise price (in dollars per share)	$ 4
Maximum [Member]
Expected Volatility	230.00%
Risk free interest rate	1.12%
Contractual term (in years) (Year)	5 years
Exercise price (in dollars per share)	$ 9.36

Note 10 - Stock Based Compens56

Note 10 - Stock Based Compensation (Details Textual) - shares	15 Months Ended
	Apr. 12, 2017	Dec. 31, 2016	Nov. 07, 2016
The 2014 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number		0
Common Stock, Capital Shares Reserved for Future Issuance		400,000
Employee Stock Option Plan [Member]
Common Stock, Capital Shares Reserved for Future Issuance			1,125,000
Employee Stock Option Plan [Member] | Subsequent Event [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	0
The 1997 Stock Options and Award Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number		0

Note 11 - Concentration of Cr57

Note 11 - Concentration of Credit Risk (Details Textual) $ in Millions	12 Months Ended
	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Customer Concentration Risk [Member] | Sales Revenue, Services, Net [Member]
Number of Major Customers	4	4
Concentration Risk, Percentage	91.30%	90.20%
Customer Concentration Risk Termination [Member] | Sales Revenue Development Center [Member]
Contracts Revenue	$ 1.1	$ 2.5

Note 12 - Commitments and Con58

Note 12 - Commitments and Contingencies (Details Textual) $ in Millions	Aug. 24, 2016USD ($)
The 3839 Holdings LLC Litigation Case [Member] | Minimum [Member]
Loss Contingency, Damages Sought, Value	$ 3
The 3839 Holdings LLC [Member] | Highland Holdings Group, Inc [Member]
Equity Method Investment, Ownership Percentage	10.00%

Note 12 - Commitments and Con59

Note 12 - Commitments and Contingencies - Contractual Obligations (Details)	Dec. 31, 2016USD ($)	[1]
Payments Due by Period Total	$ 1,118,810
Payments Due by Period Less Than 1 Year	208,945
Payments Due by Period 1 - 3 Years	445,885
Payments Due by Period 3 - 5 Years	463,980
Payments Due by Period More Than 5 Years
[1]	The lease for the Company's facility in New York included an expiration date of April 30, 2017, however, the lease was amended on March 28, 2017 to extend the term to June 30, 2022. The Company also leases an office in Bangalore, India. Unless the lease term is extended, the lease will expire on October 7, 2017.

Note 13 - Transactions With R60

Note 13 - Transactions With Related Parties (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2014
Revenues	$ 6,759,700	$ 9,736,541
Helios and Matheson Parent [Member]
Related Party Transaction, Amounts of Transaction	0	224,000
Accounts Receivable, Related Parties		182,626
Revenues	1,100,000	2,300,000
Reserve for Security Deposit and Reimbursable Expenses and Advances		2,300,000	$ 2,300,000
Reserve for Reimbursable Expenses and Advances		344,000
Helios and Matheson Parent [Member] | Payment under Memorandum of Understanding [Member]
Related Party Transaction, Amounts of Transaction	0	0
Jayamaruthi Software Systems, Subsidiary [Member]
Accounts Payable, Related Parties, Current		4,000
Related Party Transaction, Amounts of Transaction		20,000
Increase (Decrease) in Accounts Payable, Related Parties		(16,000)
Maruthi Consulting Inc., Subsidiary [Member]
Accounts Payable, Related Parties, Current		23,000
Accounts Receivable, Related Parties	61,474	61,474		$ 75,338
Increase (Decrease) in Accounts Payable, Related Parties	(2,000)	(21,000)
Additional Amounts Billed		223,454
Proceeds From Related Party	0	237,318
Helios and Matheson IT (Bangalore) Ltd. [Member] | Operating Expense [Member] | Professional Services [Member]
Related Party Transaction, Expenses from Transactions with Related Party	236,274
IonIdea Inc., Common Director [Member]
Increase (Decrease) in Accounts Payable, Related Parties	0	(41,000)
Viraj Patel, Former Director [Member] | Consulting Fee [Member]
Related Party Transaction, Amounts of Transaction	12,500
Security Deposits [Member] | Helios and Matheson Parent [Member]
Due from Related Parties	2,000,000
Accounts Payable, Related Parties, Current	$ 0	$ 0

Note 14 - Warrants (Details Tex

Note 14 - Warrants (Details Textual) - Warrants Issued for Placement Agent Services [Member] - USD ($)	Sep. 07, 2016	Dec. 31, 2016
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	9,908	70,714
Class of Warrant or Right, Term	5 years	5 years
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 9.36
Class of Warrant or Right, Intrinsic Value		$ 0
Minimum [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 4.45
Maximum [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 9.36

Note 14 - Warrants - Warrant Ac

Note 14 - Warrants - Warrant Activity (Details) - Warrants Issued for Placement Agent Services [Member] - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Number of Warrants, Beginning Balance (in shares)
Weighted Average Exercise Price, Begining (in dollars per share)
Weighted Average Remaining Contractual Life (Year)	4 years 317 days
Number of Warrants, Granted (in shares)	70,714
Weighted Average Exercise Price, Granted (in dollars per share)	$ 6.26
Weighted Average Remaining Contractual Life, Granted (Year)	5 years
Number of Warrants, Exercised (in shares)
Weighted Average Exercise Price, Exercised (in dollars per share)
Weighted Average Remaining Contractual Life, Exercised (Year)
Number of Warrants, Forfeited/Cancelled (in shares)
Weighted Average Exercise Price, Forfeited/Cancelled (in dollars per share)
Weighted Average Remaining Contractual Life, Forfeited/Cancelled (Year)
Number of Warrants, Ending Balance (in shares)	70,714
Weighted Average Exercise Price, Ending (in dollars per share)	$ 6.26
Number of Warrants, Exercisable (in shares)	70,714
Weighted Average Exercise Price, Exercisable (in dollars per share)	$ 6.26
Weighted Average Remaining Contractual Life, Exercisable (Year)	4 years 317 days

Note 15 - Income Taxes (Details

Note 15 - Income Taxes (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Deferred Tax Assets, Operating Loss Carryforwards, Subject to Expiration	$ 14,800,000
Deferred Tax Assets, Operating Loss Carryforwards, State and Local	1,900,000
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ 4,514,000	$ 959,000

Note 15 - Income Taxes - Deferr

Note 15 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Licensing revenues	$ (7,000)	$ (5,000)
Accounts receivable reserve	194,000	40,000
Depreciation and amortization	353,000	262,000
Investments	928,000	928,000
Other	1,141,000	1,135,000
Net operating losses	9,427,000	5,162,000
Subtotal	12,036,000	7,522,000
Valuation allowance	(12,036,000)	(7,522,000)
Total

Note 15 - Income Taxes - Provis

Note 15 - Income Taxes - Provision for Income Taxes Significant Components (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Current:
Federal
State and local	12,000	3,674
Foreign	(26,665)	67,571
Total Current	(14,665)	71,245
Deferred:
Federal
State and local
Foreign
Total Deferred
Total	$ (14,665)	$ 71,245

Note 15 - Income Taxes - Federa

Note 15 - Income Taxes - Federal Statutory Rate and Effective Income Tax Rate Reconciliation (Details)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Federal statutory rate	34.00%	34.00%
State and local taxes net of federal tax benefit	(0.10%)	(0.10%)
Non-deductible expenses	18.90%	(0.10%)
Foreign tax expense	(0.70%)	0.70%
Change in valuation allowance	(51.90%)	(38.00%)
Total	0.20%	(3.50%)

Note 16 - Segment Reporting (De

Note 16 - Segment Reporting (Details Textual)	12 Months Ended
	Dec. 31, 2016
Number of Operating Segments	2

Note 16 - Segment Reporting - S

Note 16 - Segment Reporting - Summary of Segment Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Revenues	$ 6,759,700	$ 9,736,541
Cost of revenue	(4,860,927)	(6,989,991)
Gross margin	1,898,773	2,746,550
Loss from operations	(2,096,335)	(47,463)
Cash and Cash Equivalents, at Carrying Value	2,747,240	898,477	$ 1,225,518
Accounts receivable	410,106	1,386,155
Property and equipment	45,212	47,885
Intangible assets	6,004,691
Goodwill	4,599,969
Accounts payable and accrued expenses	1,331,118	$ 1,060,792
Consulting Segment [Member]
Revenues	6,759,700
Cost of revenue	(4,860,927)
Gross margin	1,898,773
Loss from operations	(1,538,510)
Cash and Cash Equivalents, at Carrying Value
Accounts receivable	410,106
Property and equipment	34,368
Intangible assets
Goodwill
Accounts payable and accrued expenses	1,196,668
Technology Segment [Member]
Revenues
Cost of revenue
Gross margin
Loss from operations	(557,825)
Cash and Cash Equivalents, at Carrying Value	1,651,508
Accounts receivable
Property and equipment	10,844
Intangible assets	6,004,691
Goodwill	4,599,969
Accounts payable and accrued expenses	$ 134,450

Note 17 - Subsequent Events (De

Note 17 - Subsequent Events (Details Textual) - USD ($)	Feb. 08, 2017	Jan. 20, 2017	Dec. 31, 2016	Dec. 31, 2015
Common Stock, Shares, Outstanding			4,874,839	2,330,438
Subsequent Event [Member]
Liquidated Damage, Percentage	1.50%
Common Stock Purchased, Percentage	8.00%
Subsequent Event [Member] | Third Party Service Providers [Member]
Stock Issued During Period, Shares, Issued for Services		200,000
Common Stock, Shares, Outstanding		400,000
Common Stock, Additional Shares Authorized for Issuance to Each Independent Director		5,000
Subsequent Event [Member] | Sol Financial Inc [Member]
Common Stock, Shares, Outstanding		120,000
Consulting Agreement, Monthly Expense		$ 10,000
Subsequent Event [Member] | Warrants Issued in Connection with February 2017 Securities Purchase Agreement [Member]
Class of Warrant or Right, Term	5 years
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 4.50
Subsequent Event [Member] | February Investor Note [Member]
Debt Instrument, Collateral Amount	$ 5,000,000
Debt Instrument, Threshold for Conversion of Initial Note to Trigger Mandatory Prepayment	681,818,000
Debt Instrument, Restricted Principal	$ 5,000,000
Convertible Notes Payable [Member] | Subsequent Event [Member] | February 2017 Notes [Member]
Short-term Debt, Number of Instruments Issued	2
Short-term Debt	$ 5,681,818
Debt Instrument, Face Amount	$ 5,000,000
Debt Instrument, Term	240 days
Debt Instrument, Interest Rate, Stated Percentage	6.00%
Debt Instrument, Interest Rate upon Default for Predetermined Period	12.00%
Debt Instrument, Predetermined Period Following Default	30 days
Debt Instrument, Interest Rate upon Default after Predetermined Period	18.00%
Debt Instrument, Convertible, Conversion Price	$ 4
Debt Instrument, Convertible Conversion Price, Floor	$ 4
Debt Instrument, Percentage of Quotient Used in Determination of Alternative Conversion Price	85.00%
Debt Instrument, Convertible, Threshold Consecutive Trading Days	5 days
Debt Instrument, Convertible, Conversion Price, Denominator	5
Debt Instrument, Redemption Price, Percentage	115.00%
Debt Instrument, Debt Default Redemption Price, Percentage	125.00%
Percentage of Lowest Volumn Weighted Average Price of Common Stock	75.00%
Percentage of Sum of Maximum Number of Shares Issuable Upon Conversion of Notes	125.00%
Convertible Notes Payable [Member] | Subsequent Event [Member] | February 2017 Initial Notes [Member]
Debt Instrument, Face Amount	$ 681,818
Convertible Notes Payable [Member] | Subsequent Event [Member] | February 2017 Additional Note [Member]
Debt Instrument, Face Amount	$ 5,000,000