Helios and Matheson Analytics (HMNY) 10-Q 19 May 17 2017 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2017	May 19, 2017
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
Document Type	10-Q
Document Period End Date	Mar. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q1
Amendment Flag	false

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 3,235,423	$ 2,747,240
Accounts receivable - less allowance for doubtful accounts of $424,664 and $428,719 at March 31, 2017 and December 31, 2016, respectively	472,248	410,106
Unbilled Receivables	54,667	45,207
Prepaid expenses and other current assets	794,672	597,171
Total current assets	4,557,010	3,799,724
Property and equipment, net	60,791	45,212
Intangible assets, net	5,578,040	6,004,691
Goodwill	4,599,969	4,599,969
Deposits and other assets	145,929	59,189
Total assets	14,941,739	14,508,785
Current liabilities:
Accounts payable and accrued expenses	1,797,184	1,331,118
Convertible Notes Payable, net of debt discount of $1,691,914 and $2,200,575, respectively	2,351,062	31,425
Derivative liability	716,175	1,207,792
Total current liabilities	4,864,421	2,570,335
Total liabilities	4,864,421	2,570,335
Commitments and Contingencies
Shareholders' equity:
Preferred stock, $.01 par value; 2,000,000 shares authorized; no shares issued and outstanding as of March 31, 2017 and December 31, 2016
Common stock, $.01 par value; 30,000,000 shares authorized; 5,861,191 and 4,874,839 issued and outstanding as of March 31, 2017 and December 31, 2016, respectively	58,612	48,748
Paid-in capital	59,883,847	55,258,111
Accumulated other comprehensive loss - foreign currency translation	(106,168)	(106,991)
Accumulated deficit	(49,758,973)	(43,261,418)
Total shareholders' equity	10,077,318	11,938,450
Total liabilities and shareholders' equity	$ 14,941,739	$ 14,508,785

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Allowance for doubtful accounts	$ 424,664	$ 428,719
Convertible notes payable, discount	$ 1,691,914	$ 2,200,575
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)	5,861,191	4,874,839
Common stock, shares outstanding (in shares)	5,861,191	4,874,839

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Revenues:
Revenue	$ 1,358,062	$ 1,996,261
Cost of revenue	1,105,485	1,421,765
Gross profit	252,577	574,496
Operating expenses:
Selling, general & administrative	4,180,172	719,602
Depreciation & amortization	430,925	3,314
Total operating expenses	4,611,097	722,916
Loss from operations	(4,358,520)	(148,420)
Other income/(expense):
Change in fair market value - derivative liabilities	982,331
Interest expense	(3,108,832)
Interest income	17,950	1,006
Total other (expense) / income	(2,108,551)	1,006
Loss before income taxes	(6,467,071)	(147,414)
Provision for income taxes	30,484	3,000
Net loss	(6,497,555)	(150,414)
Other comprehensive income-foreign currency adjustment	823	556
Comprehensive loss	$ (6,496,732)	$ (149,858)
Net loss per share
Basic and Diluted (in dollars per share)	$ (1.17)	$ (0.06)
Weighted average shares (in shares)	5,530,083	2,330,438

Condensed Consolidated Statemen

Condensed Consolidated Statement of Shareholders' Equity (Deficit) (Unaudited) - 3 months ended Mar. 31, 2017 - 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, 2016		4,874,839
Balance at Dec. 31, 2016		$ 48,748	$ 55,258,111	$ (106,991)	$ (43,261,418)	$ 11,938,450
Conversion of convertible notes and interest to shares of common stock (in shares)		466,352
Conversion of convertible notes and interest to shares of common stock		$ 4,664	1,852,337			1,857,001
Shares issued in exchange for services (in shares)		520,000
Shares issued in exchange for services		$ 5,200	1,891,200			1,896,400
Derivative liability which ceases to exist			882,199			882,199
Net loss					(6,497,555)	(6,497,555)
Foreign Exchange Translation				823		823
Balance (in shares) at Mar. 31, 2017		5,861,191
Balance at Mar. 31, 2017		$ 58,612	$ 59,883,847	$ (106,168)	$ (49,758,973)	$ 10,077,318

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (6,497,555)	$ (150,414)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	430,925	3,314
Accretion of debt discount	1,685,946
Change in fair market value - derivative liabilities	(982,331)
Provision for doubtful accounts	(4,055)	12,350
Non-cash interest expense	1,422,886
Issuance of Stock and Warrants for Services or Claims	1,896,400
Change in operating assets and liabilities:
Accounts receivable	(58,087)	192,776
Unbilled receivables	(9,460)	197,009
Prepaid expenses and other current assets	(197,501)	45,703
Accounts payable and accrued expenses	93,213	39,511
Deposits	(86,740)	(62,159)
Net cash used in operating activities	(2,492,785)	199,068
CASH FLOWS FROM INVESTING ACTIVITIES:
Disposal of Property and Equipment	956
Purchases of equipment	(20,811)	(1,673)
Net cash used in investing activities	(19,855)	(1,673)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from note payable	3,000,000
Net cash provided by financing activities	3,000,000
Net change in cash	487,360	197,395
Effect of foreign currency exchange rate changes on cash and cash equivalents	823	556
Cash, beginning of period	2,747,240	898,477
Cash, end of period	3,235,423	1,096,428
Supplemental disclosure of cash and non-cash transactions:
Cash paid for income taxes	5,975	1,263
Cash paid for interest	128,114
Conversion of convertible notes and interest to common stock	1,857,001
Increase in debt for new original issue discount	681,818
Derivative ceases to exist - reclassified to paid in capital	882,199
Increase in debt discount for new derivatives and warrants	$ 1,372,913

Note 1 - General

Note 1 - General	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. The accompanying unaudited interim condensed consolidated financial statements (“interim statements”) of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial information and with the instructions to Form 10 10 1934, may December 31, 2016 December 31, 2016. December 31, 2016.

Note 2 - Prior Year Reclassific

Note 2 - Prior Year Reclassification	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Accounting Changes and Error Corrections [Text Block]	2. Certain prior year amounts have been reclassified for consistency with the current period presentation. This reclassification had no impact on the Company’s previously reported income from operations or cash flows from operations; the Company has determined that the impact of this reclassification is not material to the previously issued annual and interim unaudited consolidated financial statements using the guidance of SEC Staff Accounting Bulletin ("SAB”) No. 99 108.

Note 3 - Change in Controlled C

Note 3 - Change in Controlled Company Status	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Change in Controlled Company Status [Text Block]	3. Prior to the merger between our wholly-owned subsidiary, Zone Acquisition, Inc. (“Zone Acquisition”), and Zone Technologies, Inc. (“Zone”), as described below, the Company was a controlled company as defined by Rule 5615(c)(1) 75% November 9, 2016,

Note 4 - Merger with Zone Techn

Note 4 - Merger with Zone Technologies, Inc.	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Business Combination Disclosure [Text Block]	4. 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. Zone’s business model has four first second third fourth While RedZone Map is a fully functioning app available for free in the Apple App Store and the Google Play Store, the Company has not yet derived any advertising revenues from the app. 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 1,574,512 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 Total (1,352,133 ) 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 - Going Concern Analysis

Note 5 - Going Concern Analysis	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Substantial Doubt about Going Concern [Text Block]	5. The Company is subject to a number of risks similar to those of other Big Data technology and technology consulting companies, including its dependence on key individuals, uncertainty of product development and generation of revenues, dependence on outside sources of capital, risks associated with research, development, testing, and successful protection of intellectual property, and the Company’s susceptibility to infringement on the proprietary rights of others and, ultimately, the attainment of profitable operations are dependent on future events, including obtaining adequate financing to fulfill its development activities and generating a level of revenues adequate to support the Company's cost structure. The Company has experienced net losses and significant cash outflows from cash used in operating activities over the past years, and as at March 31, 2017, $49,758,973, three March 31, 2017 $6,497,555 $2,492,785. The Company expects to continue to incur net losses and have significant cash outflows for at least the next twelve March 31, 2017, $3,235,423 $307,411, three March 31, 2017, $2,492,785. Management has concluded that due to the conditions described above, there is substantial doubt about the Company’s ability to continue as a going concern through one one The accompanying condensed consolidated financial statements have been prepared assuming that the Company will continue as a going concern. This basis of accounting contemplates the recovery of the Company's assets and the satisfaction of liabilities in the normal course of business. A successful transition to attaining profitable operations is dependent upon achieving a level of positive cash flows adequate to support the Company's cost structure.

Note 6 - Summary of Significant

Note 6 - Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Significant Accounting Policies [Text Block]	6. 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. During the three March 31, 2017 2016, $4,274 $3,314, 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 three March 31, 2017 2016. 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 three March 31, 2017 2016, $426,651 $0, 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 ASC 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 Stock Based Compensation The Company uses the fair value method as specified by the FASB, whereby compensation cost is recognized over the remaining service period based on the grant-date fair value of those awards as calculated for pro forma disclosures as originally issued. Net Income/(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 sets forth the computation of basic and diluted net income/(loss) per share for the three March 31, 2017 2016: For the Three Months Ended March 31, 2017 2016 Numerator Net loss attributable to common shareholders - basic $ (6,497,555 ) $ (150,414 ) Effect of dilutive instrument on net income (loss) - - Net loss attributable to common shareholders - diluted $ (6,497,555 ) $ (150,414 ) Denominator Weighted average shares of common stock outstanding - basic 5,530,083 2,330,438 Dilutive effect of stock options, warrants and convertible securities - - Weighted average shares of common stock outstanding - diluted 5,530,083 2,330,438 Net loss per share Basic & Diluted $ (1.17 ) $ (0.06 ) The following table shows the outstanding dilutive common shares excluded from the diluted net loss per share calculation as they were anti-dilutive: March 31, 2017 December 31, 2016 Warrants $ 130,714 $ 70,714 Conversion features on convertible notes 216,092 511,989 Total potentially dilutive shares $ 346,806 $ 582,703 Recent Accounting Pronouncements In May 2014, 2014 09 may August 2015, 2015 14, 2014 09 one December 15, 2017. During January 2016, 2016 01, “Financial Instruments — Overall: Recognition and Measurement of Financial Assets and Financial Liabilities” 2016 01”). December 15, 2017. In February 2016, 2016 02, Leases (Topic 842) 840, Leases (Topic 840) twelve twelve December 15, 2018, 2016 02 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, March 31, 2017, 2016–06 In April 2016, 2016 09, Compensation – Stock Compensation (Topic 718)” December 15, 2016, March 31, 2017, 2016–06 In May 2016, 2016 12, “Revenue from Contracts with Customers (Topic 606): 2016 12”). 2016 12 (1) 1, 1, (2) (3) (4) (5) (6) 606 606. January 1, 2018, January 1, 2017. 2016 12 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, 2016 15 In November 2016, 2016 18, “Statement of Cash Flows (Topic 230)” December 15, 2017 2016 18 In January 2017, 2017 01 Business Combinations (Topic 805): December 15, 2017, In January 2017, 2017 04 Intangibles - Goodwill and Other (Topic 350): second one zero zero 2020, January 1, 2017.

Note 7 - Prepaid Expenses and O

Note 7 - Prepaid Expenses and Other Current Assets	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Other Current Assets [Text Block]	7. Prepaid expenses and other current assets consisted of the following at March 31, 2017 December 31, 2016: March 31, 2017 December 31, 2016 Customer Deposits $ 314,627 $ 300,199 Tax 173,637 187,776 Insurance 74,345 44,517 Professional Fees and Services 157,600 42,833 Rent 13,087 13,087 Other 61,376 8,759 Total prepaid expenses and other current assets $ 794,672 $ 597,171

Note 8 - Property and Equipment

Note 8 - Property and Equipment, Net	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	8. Property and equipment, net on March 31, 2017 December 31, 2016 March 31, 2017 December 31, 2016 Equipment and leaseholds $ 97,689 $ 106,460 Furniture and Fixtures 52,924 34,186 Software 177,225 167,337 Subtotal 327,838 307,983 Less: Accumulated depreciation 267,047 262,771 Property and Equipment, net $ 60,791 $ 45,212

Note 9 - Intangible Assets, Net

Note 9 - Intangible Assets, Net and Goodwill	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	9. The Company’s intangibles assets consisted of the following on March 31, 2017 December 31, 2016 : March 31, 2017 December 31, 2016 Estimated Useful Life Net Book Value Net Book Value Technology 3 $ 4,270,000 $ 4,270,000 Trademarks 7 1,977,000 1,977,000 Broker Relationships 1 4,200 4,200 Subtotal 6,251,200 6,251,200 Less: Accumulated amortization (673,160 ) (246,509 ) Intangible assets, net $ 5,578,040 $ 6,004,691 The Company recorded amortization expense of $426,651 $0 three March 31, 2017 2016, The following table outlines estimated future annual amortization expense for the next five March 31, Remaining 2017 $ 1,279,951 2018 1,706,602 2019 1,501,009 2020 283,269 2021 283,147 Thereafter 524,062 Total $ 5,578,040 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 st Balance as of December 31, 2016 $ 4,599,969 Goodwill activity for three months ended March 31, 2017 - Balance as of March 31, 2017 $ 4,599,969

Note 10 - Securities Purchase A

Note 10 - Securities Purchase Agreement	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Debt Disclosure [Text Block]	10. The Notes On September 7, 2016 (“September $4,301,075 $1,000,000 $3,000,000 September December 7, 2017. March 31, 2017, $1,000,000 October 25, 2016; $1,100,000 November 16, 2016; $900,000 December 2, 2016. January 23, 2017, 887,707 September 6% 360 three March 31, 2017, $1,217 $332,000 On December 2, 2016, two “December $6,720,000 $1,100,000 “December $4,900,000 December August 2, 2017. may may December March 31, 2017, $4.00 80% 3 20 three. March 31, 2017 $3,000,000 December August 2, 2017. 6% 360 three March 31, 2017, $84,293 December On February 8, 2017, two “February 2017 $5,681,818 “February 2017 $5,000,000 February 2017 October 8, 2017. may may February March 31, 2017, $4.00 80% 3 20 three. March 31, 2017 $0 February 2017 October 8, 2017. 6% 360 three March 31, 2017, $10,277 February 2017 The Placement Notes and Warrants The Company entered into an agreement with a placement agent (the “Placement Agent”) for assistance with the placement of the September “September $80,000 September 15 6% 360 three March 31, 2017, September $1,200. 5 2016, 48,714 $4.54 $9.36 March 31, 2017 December 31, 2016 The Company entered into an agreement with the Placement Agent for assistance with the placement of the December 5 “December December December December 31, 2016, 22,000 December $4.45 February 8, 2017, $3 December 60,000 $4.00 March 31, 2017 December 31, 2016 December The Company entered into an agreement with the Placement Agent for assistance with the placement of the February 5 “February February 8% February $5 $4.50 March 31, 2017 December 31, 2016 February Note Activity: Senior Secured Convertible Notes consists of the following: March 31, 2017 December 31, 2016 September notes $ - $ 20,480 September placement note 36,000 902 December notes 2,168,960 10,043 February notes 146,102 - Balance at March 31, 2017 $ 2,351,062 $ 31,425 Under ASC 210 20 45 1, The carrying value of the Senior Secured Convertible Notes is comprised of the following: March 31, 2017 December 31, 2016 September notes $ - $ 332,000 September placement note 80,000 80,000 December notes 3,295,000 1,820,000 February notes 681,818 - Unamortized discounts (1,705,756 ) (2,200,575 ) $ 2,351,062 $ 31,425 During the three March 31, 2017, $1,848,692 $8,309 466,352 Subsequent to March 31, 2017, December

Note 11 - Fair Value of Financi

Note 11 - Fair Value of Financial Assets and Liabilities Measured on a Recurring Basis	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Fair Value Disclosures [Text Block]	11. Level 3 Financial liabilities measured at fair value on a recurring basis are summarized below and disclosed on the consolidated balance sheet as of March 31, 2017 December 31, 2016: Fair Value Measurement Using Amount at Fair Value Level 1 Level 2 Level 3 March 31, 2017 Liabilities Derivative liability - warrants $ 312,432 $ - $ - $ 312,432 Derivative liability – conversion feature 403,743 - - 403,743 Total $ 716,175 $ - $ - $ 716,175 December 31, 2016 Liabilities Derivative liability - warrants $ 230,663 $ - $ - $ 230,663 Derivative liability – conversion feature 977,129 - - 977,129 Total $ 1,207,792 $ - $ - $ 1,207,792 The table below provides a summary of the changes in fair value, including net transfers in and/or out, of all financial liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) March 31, 2017: Fair Value Measurement Using Level 3 Inputs Total Balance at December 31, 2016 $ 1,207,792 Purchases, issuances and settlements 1,372,913 Reclassification to paid in capital (882,199 ) Change in fair value of derivative liabilities (982,331 ) Balance at March 31, 2017 $ 716,175 The fair value of the derivative conversion features and warrant liabilities as of March 31, 2017 December 31, 2016 March 31, Amount December 31, Amount Dividend Yield 0% 0% Expected Volatility 100% - 140% 154% - 230% Risk free interest rate 0.81% - 1.93% 0.82% - 1.12% Contractual term (in years) 0.34 - 4.68 0.67 - 5.0 Exercise price $4.00 - $9.36 $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 12 - Stock Based Compensat

Note 12 - Stock Based Compensation	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	12. The Company has a stock based compensation plan, which is described as follows: On March 3, 2014, 1997 2014 “2014 May 5, 2014. 520,000 1997 2014 400,000 2014 2014 2014 March 3, 2024. 2014 November 7, 2016 1,125,000 Also, through the date of filing this Form 10 2014 third $1,896,400, three March 31, 2017.

Note 13 - Concentration of Cred

Note 13 - Concentration of Credit Risk	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	13. As of March 31, 2017, December 31, 2016, 4 73% 70% During the three March 31, 2017 2016, 87%, 94% 4 4 As of March 31, 2017 December 31, 2016, 4 85% 2 94%

Note 14 - Commitments and Conti

Note 14 - Commitments and Contingencies	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	14. The Company’s commitments at March 31, 2017 Operating Lease Commitments (1) Payments due by period Less than 1 year $ 129,892 1 to 3 years 677,895 3 to 5 years 347,985 Thereafter - $ 1,155,772 (1) The Company’s executive office is located at the Empire State Building, 350 7520, New York 10118. June 30, 2022. rents two 350 In addition, the Company’s Indian subsidiary has an office in Bangalore, India at a leased facility located at 3 rd Floor, Beta Block, Number 7 560066. October 7 2017, The Company’s executive office lease is subject to escalations based on increases in real estate taxes and operating expenses, all of which are charged to rent expense. Rent expense for the three March 31, 2017 2016 $47,800 $90,900, As of March 31, 2017, Legal Proceeding: On August 24, 2016, 3839 (“3839 3839 10% may December 7, 2016, 3839 3839 $3 3839

Note 15 - Transactions With Rel

Note 15 - Transactions With Related Parties	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	15. Transactions with Helios and Matheson Information Technology Ltd. (“HMIT”) In September 2010 August 2013. $2 may December 31, 2015, $182,626 In August 2014, February 24, 2014. October 2014, August 2015. September 2015, three March 31, 2017 2016 not 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, $2.3 September 30, 2016 December 31, 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 March 31, 2017 December 31, 2016 $61,474 $61,474,

Note 16 - Warrants

Note 16 - Warrants	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Warrants, Disclosure [Text Block]	16. The following is a summary of the Company’s stock warrant activity during the three March 31, 2017: Warrant Shares Weighted Average Exercise Price Weighted Outstanding/Exercisable – December 31, 2016 70,714 $ 6.26 4.87 Granted 60,000 8.08 4.99 Exercised - - - Forfeited/Cancelled - - - Outstanding/Exercisable – March 31, 2017 130,714 $ 7.09 4.85

Note 17 - Provision for Income

Note 17 - Provision for Income Taxes	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Income Tax Disclosure [Text Block]	17. The provision for income taxes as reflected in the consolidated statement of operations and comprehensive loss varies from the expected statutory rate primarily due to a provision for minimum state taxes and the recording of adjustments to the valuation allowance against deferred tax assets. Internal Revenue Code Section 382 50 2006, 50 four

Note 18 - Segment Reporting

Note 18 - Segment Reporting	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	18. 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 three March 31, 2016, The Company evaluates performance of its operating segments based on revenue and operating loss. The following table summarizes our segment information for the three March 31, 2017 2016 For the Three Months Ended March 31, 2017 2016 Consulting Revenue $ 1,358,062 $ 1,996,261 Cost of Revenue 1,105,485 1,421,765 Gross Margin 252,577 574,496 Total operating expenses (3,313,547 ) (722,916 ) Loss from operations (3,060,970 ) (148,420 ) Total other income/(expense) (2,091,563 ) (1,006 ) Provision for income taxes (30,484 ) (3,000 ) Total net loss $ (5,183,017 ) $ (150,414 ) Technology Revenue $ - $ - Cost of Revenue - - Gross Margin - - Total operating expenses (1,297,550 ) Income/(loss) from operations (1,297,550 ) - Total other income/(expense) (16,988 ) - Provision for income taxes - - Total net loss $ (1,314,538 ) $ - As of March 31, As of December 31, 2017 2016 Consulting Cash and cash equivalents $ 617,524 $ 1,104,715 Accounts receivable $ 472,248 $ 410,106 Unbilled receivables $ 54,667 $ 45,207 Prepaid expenses and other current assets $ 622,603 $ 554,338 Property and equipment $ 43,596 $ 34,368 Intangible assets $ - $ - Goodwill $ - $ - Accounts payable and accrued expenses $ 1,342,490 $ 1,428,054 Technology Cash and cash equivalents $ 2,617,899 $ 1,651,508 Accounts receivable $ - $ - Unbilled receivables $ - $ - Prepaid expenses and other current assets $ 172,069 $ 42,833 Property and equipment $ 17,195 $ 10,844 Intangible assets $ 5,578,040 $ 6,004,691 Goodwill $ 4,599,969 $ 4,599,969 Accounts payable and accrued expenses $ 454,694 $ 134,450

Note 19 - Subsequent Events

Note 19 - Subsequent Events	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Subsequent Events [Text Block]	19. In April 2017, three three May 2017, $5,026 first twelve $5,177 second $5,332 In May 2017, $80,000 September

Significant Accounting Policies

Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2017
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. During the three March 31, 2017 2016, $4,274 $3,314,
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 three March 31, 2017 2016.
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 three March 31, 2017 2016, $426,651 $0,
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 ASC 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
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Stock Based Compensation The Company uses the fair value method as specified by the FASB, whereby compensation cost is recognized over the remaining service period based on the grant-date fair value of those awards as calculated for pro forma disclosures as originally issued.
Earnings Per Share, Policy [Policy Text Block]	Net Income/(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 sets forth the computation of basic and diluted net income/(loss) per share for the three March 31, 2017 2016: For the Three Months Ended March 31, 2017 2016 Numerator Net loss attributable to common shareholders - basic $ (6,497,555 ) $ (150,414 ) Effect of dilutive instrument on net income (loss) - - Net loss attributable to common shareholders - diluted $ (6,497,555 ) $ (150,414 ) Denominator Weighted average shares of common stock outstanding - basic 5,530,083 2,330,438 Dilutive effect of stock options, warrants and convertible securities - - Weighted average shares of common stock outstanding - diluted 5,530,083 2,330,438 Net loss per share Basic & Diluted $ (1.17 ) $ (0.06 ) The following table shows the outstanding dilutive common shares excluded from the diluted net loss per share calculation as they were anti-dilutive: March 31, 2017 December 31, 2016 Warrants $ 130,714 $ 70,714 Conversion features on convertible notes 216,092 511,989 Total potentially dilutive shares $ 346,806 $ 582,703
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. During January 2016, 2016 01, “Financial Instruments — Overall: Recognition and Measurement of Financial Assets and Financial Liabilities” 2016 01”). December 15, 2017. In February 2016, 2016 02, Leases (Topic 842) 840, Leases (Topic 840) twelve twelve December 15, 2018, 2016 02 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, March 31, 2017, 2016–06 In April 2016, 2016 09, Compensation – Stock Compensation (Topic 718)” December 15, 2016, March 31, 2017, 2016–06 In May 2016, 2016 12, “Revenue from Contracts with Customers (Topic 606): 2016 12”). 2016 12 (1) 1, 1, (2) (3) (4) (5) (6) 606 606. January 1, 2018, January 1, 2017. 2016 12 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, 2016 15 In November 2016, 2016 18, “Statement of Cash Flows (Topic 230)” December 15, 2017 2016 18 In January 2017, 2017 01 Business Combinations (Topic 805): December 15, 2017, In January 2017, 2017 04 Intangibles - Goodwill and Other (Topic 350): second one zero zero 2020, January 1, 2017.

Note 4 - Merger with Zone Tec27

Note 4 - Merger with Zone Technologies, Inc. (Tables)	3 Months Ended
	Mar. 31, 2017
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 1,574,512 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 Total (1,352,133 ) Technology 4,270,000 Broker Relationships 4,200 Trademarks 1,977,000 Goodwill 4,599,969 Total purchase price allocation $ 10,851,169

Note 6 - Summary of Significa28

Note 6 - Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2017
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	For the Three Months Ended March 31, 2017 2016 Numerator Net loss attributable to common shareholders - basic $ (6,497,555 ) $ (150,414 ) Effect of dilutive instrument on net income (loss) - - Net loss attributable to common shareholders - diluted $ (6,497,555 ) $ (150,414 ) Denominator Weighted average shares of common stock outstanding - basic 5,530,083 2,330,438 Dilutive effect of stock options, warrants and convertible securities - - Weighted average shares of common stock outstanding - diluted 5,530,083 2,330,438 Net loss per share Basic & Diluted $ (1.17 ) $ (0.06 )
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	March 31, 2017 December 31, 2016 Warrants $ 130,714 $ 70,714 Conversion features on convertible notes 216,092 511,989 Total potentially dilutive shares $ 346,806 $ 582,703

Note 7 - Prepaid Expenses and29

Note 7 - Prepaid Expenses and Other Current Assets (Tables)	3 Months Ended
	Mar. 31, 2017
Notes Tables
Schedule of Other Current Assets [Table Text Block]	March 31, 2017 December 31, 2016 Customer Deposits $ 314,627 $ 300,199 Tax 173,637 187,776 Insurance 74,345 44,517 Professional Fees and Services 157,600 42,833 Rent 13,087 13,087 Other 61,376 8,759 Total prepaid expenses and other current assets $ 794,672 $ 597,171

Note 8 - Property and Equipme30

Note 8 - Property and Equipment, Net (Tables)	3 Months Ended
	Mar. 31, 2017
Notes Tables
Property, Plant and Equipment [Table Text Block]	March 31, 2017 December 31, 2016 Equipment and leaseholds $ 97,689 $ 106,460 Furniture and Fixtures 52,924 34,186 Software 177,225 167,337 Subtotal 327,838 307,983 Less: Accumulated depreciation 267,047 262,771 Property and Equipment, net $ 60,791 $ 45,212

Note 9 - Intangible Assets, N31

Note 9 - Intangible Assets, Net and Goodwill (Tables)	3 Months Ended
	Mar. 31, 2017
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	March 31, 2017 December 31, 2016 Estimated Useful Life Net Book Value Net Book Value Technology 3 $ 4,270,000 $ 4,270,000 Trademarks 7 1,977,000 1,977,000 Broker Relationships 1 4,200 4,200 Subtotal 6,251,200 6,251,200 Less: Accumulated amortization (673,160 ) (246,509 ) Intangible assets, net $ 5,578,040 $ 6,004,691
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	March 31, Remaining 2017 $ 1,279,951 2018 1,706,602 2019 1,501,009 2020 283,269 2021 283,147 Thereafter 524,062 Total $ 5,578,040
Schedule of Goodwill [Table Text Block]	Balance as of December 31, 2016 $ 4,599,969 Goodwill activity for three months ended March 31, 2017 - Balance as of March 31, 2017 $ 4,599,969

Note 10 - Securities Purchase32

Note 10 - Securities Purchase Agreement (Tables)	3 Months Ended
	Mar. 31, 2017
Notes Tables
Convertible Debt Activity [Table Text Block]	March 31, 2017 December 31, 2016 September notes $ - $ 20,480 September placement note 36,000 902 December notes 2,168,960 10,043 February notes 146,102 - Balance at March 31, 2017 $ 2,351,062 $ 31,425
Long-term Debt [Text Block]	March 31, 2017 December 31, 2016 September notes $ - $ 332,000 September placement note 80,000 80,000 December notes 3,295,000 1,820,000 February notes 681,818 - Unamortized discounts (1,705,756 ) (2,200,575 ) $ 2,351,062 $ 31,425

Note 11 - Fair Value of Finan33

Note 11 - Fair Value of Financial Assets and Liabilities Measured on a Recurring Basis (Tables)	3 Months Ended
	Mar. 31, 2017
Notes Tables
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	Fair Value Measurement Using Amount at Fair Value Level 1 Level 2 Level 3 March 31, 2017 Liabilities Derivative liability - warrants $ 312,432 $ - $ - $ 312,432 Derivative liability – conversion feature 403,743 - - 403,743 Total $ 716,175 $ - $ - $ 716,175 December 31, 2016 Liabilities 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 at December 31, 2016 $ 1,207,792 Purchases, issuances and settlements 1,372,913 Reclassification to paid in capital (882,199 ) Change in fair value of derivative liabilities (982,331 ) Balance at March 31, 2017 $ 716,175
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Table Text Block]	March 31, Amount December 31, Amount Dividend Yield 0% 0% Expected Volatility 100% - 140% 154% - 230% Risk free interest rate 0.81% - 1.93% 0.82% - 1.12% Contractual term (in years) 0.34 - 4.68 0.67 - 5.0 Exercise price $4.00 - $9.36 $4.00 - $9.36

Note 14 - Commitments and Con34

Note 14 - Commitments and Contingencies (Tables)	3 Months Ended
	Mar. 31, 2017
Notes Tables
Contractual Obligation, Fiscal Year Maturity Schedule [Table Text Block]	Operating Lease Commitments (1) Payments due by period Less than 1 year $ 129,892 1 to 3 years 677,895 3 to 5 years 347,985 Thereafter - $ 1,155,772

Note 16 - Warrants (Tables)

Note 16 - Warrants (Tables)	3 Months Ended
	Mar. 31, 2017
Notes Tables
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	Warrant Shares Weighted Average Exercise Price Weighted Outstanding/Exercisable – December 31, 2016 70,714 $ 6.26 4.87 Granted 60,000 8.08 4.99 Exercised - - - Forfeited/Cancelled - - - Outstanding/Exercisable – March 31, 2017 130,714 $ 7.09 4.85

Note 18 - Segment Reporting (Ta

Note 18 - Segment Reporting (Tables)	3 Months Ended
	Mar. 31, 2017
Notes Tables
Reconciliation of Revenue and Operating Profit (Loss) from Segments to Consolidated [Table Text Block]	For the Three Months Ended March 31, 2017 2016 Consulting Revenue $ 1,358,062 $ 1,996,261 Cost of Revenue 1,105,485 1,421,765 Gross Margin 252,577 574,496 Total operating expenses (3,313,547 ) (722,916 ) Loss from operations (3,060,970 ) (148,420 ) Total other income/(expense) (2,091,563 ) (1,006 ) Provision for income taxes (30,484 ) (3,000 ) Total net loss $ (5,183,017 ) $ (150,414 ) Technology Revenue $ - $ - Cost of Revenue - - Gross Margin - - Total operating expenses (1,297,550 ) Income/(loss) from operations (1,297,550 ) - Total other income/(expense) (16,988 ) - Provision for income taxes - - Total net loss $ (1,314,538 ) $ - As of March 31, As of December 31, 2017 2016 Consulting Cash and cash equivalents $ 617,524 $ 1,104,715 Accounts receivable $ 472,248 $ 410,106 Unbilled receivables $ 54,667 $ 45,207 Prepaid expenses and other current assets $ 622,603 $ 554,338 Property and equipment $ 43,596 $ 34,368 Intangible assets $ - $ - Goodwill $ - $ - Accounts payable and accrued expenses $ 1,342,490 $ 1,428,054 Technology Cash and cash equivalents $ 2,617,899 $ 1,651,508 Accounts receivable $ - $ - Unbilled receivables $ - $ - Prepaid expenses and other current assets $ 172,069 $ 42,833 Property and equipment $ 17,195 $ 10,844 Intangible assets $ 5,578,040 $ 6,004,691 Goodwill $ 4,599,969 $ 4,599,969 Accounts payable and accrued expenses $ 454,694 $ 134,450

Note 4 - Merger with Zone Tec37

Note 4 - Merger with Zone Technologies, Inc. (Details Textual)	Nov. 09, 2016shares
Stock Issued During Period, Shares, Acquisitions	1,740,000
Business Combination, Exchange Ratio	0.174

Note 4 - Merger with Zone Tec38

Note 4 - Merger with Zone Technologies, Inc. - Schedule of Business Acquisition (Details) - USD ($)	Nov. 09, 2016	Mar. 31, 2017	Dec. 31, 2016
Goodwill		$ 4,599,969	$ 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	1,574,512
Assets acquired	(136,343)
Aggregate fair value of enterprise	10,851,169
Net liabilities assumed	(1,488,476)
Cash acquired	136,343
Total	(1,352,133)
Technology	4,270,000
Broker Relationships	4,200
Trademarks	1,977,000
Goodwill	4,599,969
Total purchase price allocation	$ 10,851,169

Note 4 - Merger with Zone Tec39

Note 4 - Merger with Zone Technologies, Inc. - 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 - Going Concern Analys40

Note 5 - Going Concern Analysis (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016	Dec. 31, 2015
Retained Earnings (Accumulated Deficit)	$ (49,758,973)		$ (43,261,418)
Net Income (Loss) Attributable to Parent	(6,497,555)	$ (150,414)
Net Cash Provided by (Used in) Operating Activities, Continuing Operations	(2,492,785)	199,068
Cash and Cash Equivalents, at Carrying Value	3,235,423	$ 1,096,428	$ 2,747,240	$ 898,477
Working Capital	$ 307,411

Note 6 - Summary of Significa41

Note 6 - Summary of Significant Accounting Policies (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Depreciation	$ 4,274	$ 3,314
Goodwill, Impairment Loss	0	0
Amortization of Intangible Assets	$ 426,651	$ 0
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 6 - Summary of Significa42

Note 6 - Summary of Significant Accounting Policies - Calculation of Diluted Earnings Per Share (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Numerator
Net loss attributable to common shareholders - basic	$ (6,497,555)	$ (150,414)
Effect of dilutive instrument on net income (loss)
Net loss attributable to common shareholders - diluted	$ (6,497,555)	$ (150,414)
Denominator
Weighted average shares of common stock outstanding - basic (in shares)	5,530,083	2,330,438
Dilutive effect of stock options, warrants and convertible securities (in shares)
Weighted average shares of common stock outstanding - diluted (in shares)	5,530,083	2,330,438
Net loss per share
Basic and Diluted (in dollars per share)	$ (1.17)	$ (0.06)

Note 6 - Summary of Significa43

Note 6 - Summary of Significant Accounting Policies - Anti-dilutive Securities (Details) - shares	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Total potentially dilutive shares (in shares)	346,806	582,703
Warrant [Member]
Total potentially dilutive shares (in shares)	130,714	70,714
Convertible Debt Securities [Member]
Total potentially dilutive shares (in shares)	216,092	511,989

Note 7 - Prepaid Expenses and44

Note 7 - Prepaid Expenses and Other Current Assets - Schedule of Prepaid Expenses and Other Current Assets (Details) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Customer Deposits	$ 314,627	$ 300,199
Tax	173,637	187,776
Insurance	74,345	44,517
Professional Fees and Services	157,600	42,833
Rent	13,087	13,087
Other	61,376	8,759
Total prepaid expenses and other current assets	$ 794,672	$ 597,171

Note 8 - Property and Equipme45

Note 8 - Property and Equipment, Net - Property and Equipment, at Cost (Details) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Equipment and leaseholds	$ 97,689	$ 106,460
Furniture and Fixtures	52,924	34,186
Software	177,225	167,337
Subtotal	327,838	307,983
Less: Accumulated depreciation	267,047	262,771
Property and Equipment, net	$ 60,791	$ 45,212

Note 9 - Intangible Assets, N46

Note 9 - Intangible Assets, Net and Goodwill (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Amortization of Intangible Assets	$ 426,651	$ 0

Note 9 - Intangible Assets, N47

Note 9 - Intangible Assets, Net and Goodwill - Intangible Assets (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
FiniteLivedIntangibleAssetsGross	$ 6,251,200	$ 6,251,200
Less: Accumulated amortization	(673,160)	(246,509)
Intangible assets, net	$ 5,578,040	6,004,691
Technology-Based Intangible Assets [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	3 years
FiniteLivedIntangibleAssetsGross	$ 4,270,000	4,270,000
Trademarks [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	7 years
FiniteLivedIntangibleAssetsGross	$ 1,977,000	1,977,000
Broker Relationships [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	1 year
FiniteLivedIntangibleAssetsGross	$ 4,200	$ 4,200

Note 9 - Intangible Assets, N48

Note 9 - Intangible Assets, Net and Goodwill - Estimated Future Annual Amortization Expense (Details)	Mar. 31, 2017USD ($)
Remaining 2,017	$ 1,279,951
2,018	1,706,602
2,019	1,501,009
2,020	283,269
2,021	283,147
Thereafter	524,062
Total	$ 5,578,040

Note 9 - Intangible Assets, N49

Note 9 - Intangible Assets, Net and Goodwill - Schedule of Goodwill (Details)	3 Months Ended
	Mar. 31, 2017USD ($)
Balance as of December 31, 2016	$ 4,599,969
Goodwill activity for three months ended March 31, 2017
Balance as of March 31, 2017	$ 4,599,969

Note 10 - Securities Purchase50

Note 10 - Securities Purchase Agreement (Details Textual)	Feb. 08, 2017USD ($)$ / sharesshares	Jan. 23, 2017shares	Dec. 02, 2016USD ($)$ / sharesshares	Nov. 16, 2016USD ($)	Oct. 25, 2016USD ($)	Sep. 07, 2016USD ($)	Mar. 31, 2017USD ($)$ / sharesshares	Feb. 28, 2017USD ($)	Dec. 31, 2016$ / sharesshares
Converted Debt to Common Stock [Member]
Debt Conversion, Converted Instrument, Shares Issued | shares							466,352
Debt Conversion, Original Debt, Amount							$ 1,848,692
Debt Conversion, Original Debt, Accrued Interest							$ 8,309
Warrants Issued for Placement Agent Services [Member]
Class of Warrant or Right, Term						5 years
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares									48,714
Class of Warrant or Right, Granted During Period | shares							60,000
Class of Warrant or Right, Granted, Weighted Average Exercise Price | $ / shares							$ 8.08
Warrants Issued for Placement Agent Services [Member] | Minimum [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares									$ 4.54
Warrants Issued for Placement Agent Services [Member] | Maximum [Member]
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
Class of Warrant or Right, Granted During Period | shares	60,000
Class of Warrant or Right, Granted, Weighted Average Exercise Price | $ / shares	$ 4
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 | $ / shares	$ 4.50
Common Stock Purchased, Percentage	8.00%
Debt Instrument, Restricted Principal								$ 5
Investor Note [Member]
Financing Receivable, Net						$ 3,000,000
Voluntary Prepayment of Notes Receivable that Will Trigger the Debt Instrument's Alternate Conversion Price			$ 900,000	$ 1,100,000	$ 1,000,000
Debt Conversion, Converted Instrument, Shares Issued | shares		887,707
December Investor Notes [Member]
Proceeds from Collection of Notes Receivable	$ 3,000,000
Senior Secured Convertible Notes [Member]
Debt Instrument, Face Amount						4,301,075
Proceeds from Convertible Debt						$ 1,000,000
Financing Receivable, Net							$ 332,000
Debt Instrument, Interest Rate, Stated Percentage						6.00%
Interest Expense, Debt							$ 1,217
December 2016 Notes [Member] | Convertible Notes Payable [Member]
Debt Instrument, Face Amount			4,900,000
Proceeds from Convertible Debt			$ 1,100,000
Debt Instrument, Interest Rate, Stated Percentage							6.00%
Interest Expense, Debt							$ 84,293
Short-term Debt, Number of Instruments Issued			2
Short-term Debt			$ 6,720,000
Debt Instrument, Convertible, Conversion Price | $ / shares							$ 4
Debt Instrument, Percentage of Quotient Used in Determination of Alternative Conversion Price							80.00%
Debt Instrument, Convertible, Threshold Consecutive Trading Days							3
Repayments of Convertible Debt							$ 3,000,000
February 2017 Notes [Member] | Convertible Notes Payable [Member]
Debt Instrument, Face Amount	$ 5,000,000
Debt Instrument, Interest Rate, Stated Percentage	6.00%
Interest Expense, Debt							$ 10,277
Short-term Debt, Number of Instruments Issued	2
Short-term Debt	$ 5,681,818
Debt Instrument, Convertible, Conversion Price | $ / shares							$ 4
Debt Instrument, Percentage of Quotient Used in Determination of Alternative Conversion Price							80.00%
Debt Instrument, Convertible, Threshold Consecutive Trading Days							3
Repayments of Convertible Debt							$ 0
Palladium Note Payable [Member]
Debt Instrument, Face Amount						$ 80,000
Debt Instrument, Interest Rate, Stated Percentage						6.00%
Interest Expense, Debt							$ 1,200
Debt Instrument, Term						1 year 90 days

Note 10 - Securities Purchase51

Note 10 - Securities Purchase Agreement - Activity in the Convertible Notes (Details) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Senior Secured Convertible Notes [Member]
Senior Secured Convertible Notes	$ 2,351,062	$ 31,425
September Notes [Member] | Senior Secured Convertible Notes [Member]
Senior Secured Convertible Notes		20,480
September Placement Note [Member] | Senior Secured Convertible Notes [Member]
Senior Secured Convertible Notes	36,000	902
December Notes [Member] | Senior Secured Convertible Notes [Member]
Senior Secured Convertible Notes	2,168,960	10,043
February Notes [Member] | Senior Secured Convertible Notes [Member]
Senior Secured Convertible Notes	$ 146,102

Note 10 - Securities Purchase52

Note 10 - Securities Purchase Agreement - Carrying Value of Senior Secured Convertible Notes (Details) - Senior Secured Convertible Notes [Member] - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Unamortized discounts	$ (1,705,756)	$ (2,200,575)
	2,351,062	31,425
September Notes [Member]
Long-term debt gross		332,000
September Placement Note [Member]
Long-term debt gross	80,000	80,000
December Notes [Member]
Long-term debt gross	3,295,000	1,820,000
February Notes [Member]
Long-term debt gross	$ 681,818

Note 11 - Fair Value of Finan53

Note 11 - 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 ($)	Mar. 31, 2017	Dec. 31, 2016
Derivative liability	$ 716,175	$ 1,207,792
Fair Value, Measurements, Recurring [Member]
Derivative liability - warrants		230,663
Derivative liability – conversion feature		977,129
Derivative liability		1,207,792
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Derivative liability - warrants
Derivative liability – conversion feature
Derivative liability
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Derivative liability - warrants
Derivative liability – conversion feature
Derivative liability
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
Reported Value Measurement [Member] | Fair Value, Measurements, Recurring [Member]
Derivative liability - warrants	312,432
Derivative liability – conversion feature	403,743
Derivative liability	716,175
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	312,432
Derivative liability – conversion feature	403,743
Derivative liability	$ 716,175

Note 11 - Fair Value of Finan54

Note 11 - Fair Value of Financial Assets and Liabilities Measured on a Recurring Basis - Summary of the Changes in Fair Value (Details)	3 Months Ended
	Mar. 31, 2017USD ($)
Balance	$ 1,207,792
Purchases, issuances and settlements	1,372,913
Reclassification to paid in capital	(882,199)
Change in fair value of derivative liabilities	(982,331)
Balance	$ 716,175

Note 11 - Fair Value of Finan55

Note 11 - Fair Value of Financial Assets and Liabilities Measured on a Recurring Basis - Valuation Assumptions (Details) - Derivative Conversion Features and Warrant Liabilities [Member] - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Dividend Yield	0.00%	0.00%
Minimum [Member]
Dividend Yield
Expected Volatility	100.00%	154.00%
Risk free interest rate	0.81%	0.82%
Contractual term (in years) (Year)	124 days	244 days
Exercise price (in dollars per share)	$ 4	$ 4
Maximum [Member]
Dividend Yield
Expected Volatility	140.00%	230.00%
Risk free interest rate	1.93%	1.12%
Contractual term (in years) (Year)	4 years 248 days	5 years
Exercise price (in dollars per share)	$ 9.36	$ 9.36

Note 12 - Stock Based Compens56

Note 12 - Stock Based Compensation (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Nov. 07, 2016	Mar. 02, 2014
Issuance of Stock and Warrants for Services or Claims	$ 1,896,400
The 1997 Stock Options and Award Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number				520,000
The 2014 Equity Incentive Plan [Member]
Common Stock, Capital Shares Reserved for Future Issuance	400,000		1,125,000
The 2014 Equity Incentive Plan [Member] | Third Party Service Providers [Member] | Selling, General and Administrative Expenses [Member]
Issuance of Stock and Warrants for Services or Claims	$ 1,896,400

Note 13 - Concentration of Cr57

Note 13 - Concentration of Credit Risk (Details Textual)	3 Months Ended		12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Customer Concentration Risk [Member] | Accounts Receivable [Member]
Number of Major Customers	4
Concentration Risk, Percentage	73.00%		70.00%
Customer Concentration Risk [Member] | Sales Revenue, Net [Member]
Number of Major Customers	4	4
Concentration Risk, Percentage	87.00%	94.00%
Supplier Concentration Risk [Member] | Accounts Payable, Benchmark [Member]
Number of Major Vendors	4		2
Supplier Concentration Risk [Member] | Accounts Payable, Benchmark [Member] | Four Vendors [Member]
Concentration Risk, Percentage	85.00%
Supplier Concentration Risk [Member] | Accounts Payable, Benchmark [Member] | Two Vendors [Member]
Concentration Risk, Percentage			94.00%

Note 14 - Commitments and Con58

Note 14 - Commitments and Contingencies (Details Textual) - USD ($)	Aug. 24, 2016	Mar. 31, 2017	Mar. 31, 2016
Operating Leases, Rent Expense		$ 47,800	$ 90,900
The 3839 Holdings LLC Litigation Case [Member] | Minimum [Member]
Loss Contingency, Damages Sought, Value	$ 3,000,000
The 3839 Holdings LLC [Member] | Highland Holdings Group, Inc [Member]
Equity Method Investment, Ownership Percentage	10.00%

Note 14 - Commitments and Con59

Note 14 - Commitments and Contingencies - Summary of Operating Lease Commitments (Details)	Mar. 31, 2017USD ($)
Less than 1 year	$ 129,892
1 to 3 years	677,895
3 to 5 years	347,985
Thereafter
	$ 1,155,772

Note 15 - Transactions With R60

Note 15 - Transactions With Related Parties (Details Textual) - USD ($)	3 Months Ended		9 Months Ended	12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2010
Revenues	$ 1,358,062	$ 1,996,261
Helios and Matheson Parent [Member]
Accounts Receivable, Related Parties					$ 182,626
Reserve for Security Deposit and Reimbursable Expenses and Advances						$ 2,300,000
Reserve for Reimbursable Expenses and Advances					344,000
Revenues	$ 0	$ 0	$ 2,300,000	$ 2,300,000
Maruthi Consulting Inc., Subsidiary [Member]
Accounts Receivable, Related Parties				61,474			$ 75,338
Additional Amounts Billed					223,454
Proceeds From Related Party				$ 0	$ 237,318
Security Deposits [Member] | Helios and Matheson Parent [Member]
Due from Related Parties								$ 2,000,000

Note 16 - Warrants - Warrant Ac

Note 16 - Warrants - Warrant Activity (Details) - Warrants Issued for Placement Agent Services [Member] - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Number of Warrants, Beginning Balance (in shares)	70,714
Weighted Average Exercise Price, Begining (in dollars per share)	$ 6.26
Weighted Average Remaining Contractual Life (Year)	4 years 310 days	4 years 317 days
Number of Warrants, Granted (in shares)	60,000
Weighted Average Exercise Price, Granted (in dollars per share)	$ 8.08
Weighted Average Remaining Contractual Life, Granted (Year)	4 years 361 days
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)	130,714	70,714
Weighted Average Exercise Price, Ending (in dollars per share)	$ 7.09	$ 6.26

Note 18 - Segment Reporting (De

Note 18 - Segment Reporting (Details Textual)	3 Months Ended
	Mar. 31, 2017
Number of Operating Segments	2

Note 18 - Segment Reporting - S

Note 18 - Segment Reporting - Summary of Segment Information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016	Dec. 31, 2015
Revenue	$ 1,358,062	$ 1,996,261
Cost of revenue	1,105,485	1,421,765
Gross Margin	252,577	574,496
Total operating expenses	4,611,097	722,916
Income/(loss) from operations	(4,358,520)	(148,420)
Total other income/(expense)	(2,108,551)	1,006
Provision for income taxes	30,484	3,000
Net Income (Loss) Attributable to Parent	(6,497,555)	(150,414)
Cash and cash equivalents	3,235,423	1,096,428	$ 2,747,240	$ 898,477
Accounts receivable	472,248		410,106
Unbilled Receivables	54,667		45,207
Prepaid expenses and other current assets	794,672		597,171
Property and equipment, net	60,791		45,212
Intangible assets, net	5,578,040		6,004,691
Goodwill	4,599,969		4,599,969
Accounts payable and accrued expenses	1,797,184		$ 1,331,118
Consulting Segment [Member]
Revenue	1,358,062	1,996,261
Cost of revenue	1,105,485	1,421,765
Gross Margin	252,577	574,496
Total operating expenses	(3,313,547)	(722,916)
Income/(loss) from operations	(3,060,970)	(148,420)
Total other income/(expense)	(2,091,563)	(1,006)
Provision for income taxes	(30,484)	(3,000)
Net Income (Loss) Attributable to Parent	(5,183,017)	(150,414)
Cash and cash equivalents	617,524	1,104,715
Accounts receivable	472,248	410,106
Unbilled Receivables	54,667	45,207
Prepaid expenses and other current assets	622,603	554,338
Property and equipment, net	43,596	34,368
Intangible assets, net
Goodwill
Accounts payable and accrued expenses	1,342,490	1,428,054
Technology Segment [Member]
Revenue
Cost of revenue
Gross Margin
Total operating expenses	(1,297,550)
Income/(loss) from operations	(1,297,550)
Total other income/(expense)	(16,988)
Provision for income taxes
Net Income (Loss) Attributable to Parent	(1,314,538)
Cash and cash equivalents	2,617,899	1,651,508
Accounts receivable
Unbilled Receivables
Prepaid expenses and other current assets	172,069	42,833
Property and equipment, net	17,195	10,844
Intangible assets, net	5,578,040	6,004,691
Goodwill	4,599,969	4,599,969
Accounts payable and accrued expenses	$ 454,694	$ 134,450

Note 19 - Subsequent Events (De

Note 19 - Subsequent Events (Details Textual) - Subsequent Event [Member] - USD ($)	May 14, 2017	Apr. 01, 2017
Repayments of Convertible Debt	$ 80,000
Lease Arrangement for Office Space in Miami [Member]
Lessee, Operating Lease, Term of Contract		3 years
Lessee, Operating Lease, Monthly Rental Payments, First Twelve Months		$ 5,026
Lessee, Operating Lease, Monthly Rental Payments, Year Two		5,177
Lessee, Operating Lease, Monthly Rental Payments, Year Three		$ 5,332