Findex Com (FIND) 10-Q 21 Nov 16 2016 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2016	Nov. 21, 2016
Document and Entity Information:
Entity Registrant Name	FINDEX COM INC
Entity Central Index Key	1,089,061
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Type	10-Q
Document Period End Date	Sep. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		480,283,564

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Current Assets:
Cash and cash equivalents	$ 276,005	$ 5,163
Accounts receivable, net	65,142	1,901
Inventories, net	23,858	19,797
Other current assets	8,912	4,838
Total current assets	373,917	31,699
Investment in unconsolidated investee	1,000
Property and Equipment, net	26,883	29,994
Intangible Assets, net	321,240	356,874
Total assets	723,040	418,567
Current Liabilities:
Accounts payable	230,722	208,255
Accounts payable, related parties	62,310	98,754
Accrued royalties	72,153	64,129
Accrued payroll	50,313	466,675
Notes payable	336,283	336,283
Notes payable, convertible	105,000	30,000
Notes payable, related parties	539,000	239,000
Notes payable, related parties, convertible	1,454,633	470,000
Other current liabilities	160,020	122,490
Other current liabilities from discontinued operations	114,368	114,368
Total current liabilities	3,124,802	2,149,954
Commitments and Contingencies (Note 12)
Stockholders' Deficit:
Preferred stock, $.001 par value 5,000,000 shares authorized -0- shares issued and outstanding
Common stock, $.001 par value 900,000,000 shares authorized, 482,969,335 and 476,783,564 shares issued and outstanding, respectively	482,969	476,784
Additional paid-in capital	3,293,403	3,244,303
Accumulated deficit	(6,178,134)	(5,452,474)
Total stockholders' deficit	(2,401,762)	(1,731,387)
Total liabilities and stockholders' deficit	$ 723,040	$ 418,567

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred Stock, authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	900,000,000	900,000,000
Common stock, shares issued	482,969,335	476,783,564
Common stock, shares outstanding	482,969,335	476,783,564

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Income Statement [Abstract]
Revenues, net	$ 80,019	$ 71,079	$ 208,677	$ 144,695
Revenues related parties, net	12,975	6,251	60,757	14,509
Total revenues	92,994	77,330	269,434	159,204
Cost of sales	33,406	21,962	83,385	53,227
Gross profit	59,588	55,368	186,049	105,977
Other operating expenses:
Sales and marketing expenses	6,148	10,485	19,866	15,951
Professional fees	24,897	56,518	122,949	173,180
Personnel costs (net of research and development direct labor costs)	110,788	109,246	323,094	345,645
Research and development	49,722	49,077	149,358	205,555
Rent	21,638	21,000	64,915	63,000
Other general and administrative expenses	50,046	39,660	130,051	128,869
Total operating expenses	263,239	285,986	810,233	932,200
Loss from operations	(203,651)	(230,618)	(624,184)	(826,223)
Interest expense	(30,774)	(16,489)	(87,883)	(43,515)
Loss on conversion of note payable	(13,593)		(13,593)
Gain on debt settlement				200,000
Impairment loss of Findex legacy software segment		(1,433,465)		(1,433,465)
Net loss before income taxes	(248,018)	(1,680,572)	(725,660)	(2,103,203)
Income tax provision
Net loss	$ (248,018)	$ (1,680,572)	$ (725,660)	$ (2,103,203)
Basic & diluted net loss per share
Basic & diluted weighted average common shares outstanding	480,881,773	467,147,931	478,197,913	453,003,193

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Cash flows from operating activities:
Net Loss	$ (725,660)	$ (2,103,203)
Adjustments to reconcile net loss to cash used in operations:
Depreciation	13,446	13,095
Amortization	35,634	35,635
Amortization of debt discount	9,900
Stock issued for services	338	84,000
Loss on conversion of notes payable	13,593
Gain on debt settlement		(200,000)
Impairment loss of Findex legacy software segment		1,433,465
Changes in operating assets and liabilities
(Increase) decrease in accounts receivable	(63,241)	16,842
(Increase) decrease in inventory	(4,061)	8,315
Increase in other current assets	(4,074)	(3,894)
Increase in accounts payable and accrued expenses	250,302	298,304
Net cash used in operating activities	(473,823)	(417,441)
Cash flows from investing activities:
Purchase of property and equipment	(10,335)
Investment in unconsolidated investee	(1,000)
Net cash used in investing activities	(11,335)
Cash flows from financing activities:
Proceeds from sale of common stock	21,000	415,000
Proceeds from issuance of convertible notes payable	95,000	20,000
Proceeds from issuance of convertible notes payable, related parties	650,000
Payments made on notes payable	(10,000)	(17,500)
Net cash provided by financing activities	756,000	417,500
Net increase in cash and cash equivalents	270,842	59
Cash and cash equivalents, beginning of period	5,163	2,241
Cash and cash equivalents, end of period	276,005	2,300
Supplemental cash flow information:
Interest paid	1,515	16,523
Cash paid for income taxes
Schedule of Non-Cash Investing and Financing Activities:
Issuance of debt for loan modification		50,000
Issuance of notes payable for accrued directors fees	76,000
Issuance of notes payable for accrued base salary	483,933
Issuance of notes payable for accounts payable, related parties	74,700
Issuance of common stock for accrued directors fees		$ 29,000
Issuance of common stock as consideration for note payable	$ 10,456

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2016
Summary of Significant Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES ORGANIZATION – FINDEX.COM, INC. Findex.com, Inc.’s headquarters and operations are based in Lake Park, Florida. The Company is a developer, manufacturer, and marketer of a proprietary line of specialty industrial glass-based smart surface coatings materials that have a broad range of industrial, commercial, and consumer applications. The Company’s line of products center around a U.S. patented technology that, either on its own or when coupled with any of an array of available proprietary formula additives, offers a unique combination of beneficial surface properties that allow for a broad array of multi-surface and end-product applications. Among others, such applications include: ▪ Heavy machinery, equipment and infrastructure throughout each of the construction, oil and gas, and mining industries ▪ Marine industry, vessels and infrastructure ▪ Industrial HVAC equipment, commercial refrigeration systems, and power generators ▪ Energy production equipment, including solar and wind ▪ Hardscapes On September 14, 2016, the Company became the holder of what is currently an approximately 25% minority equity stake in a recently formed, closely-held, private limited liability company, Advanced Nanofibers LLC (“Advanced”). Advanced is comprised of three entity members, including the Company, Nanotech Fibers LLC, and EnVont, LLC. The Company’s president and chief executive officer currently holds a 18.75% equity interest in Nanotech Fibers LLC through a closely held private Florida limited liability company, August Center Street Holdings LLC. August Center Street Holdings is owned 75% by the Company’s president and chief executive officer and 25% by the Company’s general counsel. Advanced is a Florida based nanotechnology firm focused on fundamentally broadening the industrial utilization of nanofibers and nanoparticles globally throughout a diverse range of mass-market applications. It’s platform technological contributions and sustainable solutions center around (i) meaningfully proprietary, and expected-to-be revolutionary, industrially disruptive advances in the custom molecular bonding of nanofibers to application-specific nanoparticles such that the result in each case is an unparalleled, multifunctional ‘super’-composite exhibiting new and meaningfully superior physical, flexural, chemical and structural properties, (ii) ultra-cost-efficient production capabilities at scale, and (iii) the application of internally-developed breakthrough environmental safety advances throughout the handling and production process of its potentially hazardous materials. Its nanoparticle bonded nanofibers mark a new age in polymeric-based advanced composites. Based on their fundamental composition, Advanced is able to produce these materials in a virtually limitless array of industrial application-specific varieties, to be used either alone or in conjunction with other fibers and materials, making nanoparticle bonded nanofibers an ideal host for a variety of advanced composites. BASIS OF PRESENTATION The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with Generally Accepted Accounting Principles for interim financial information and with the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by Generally Accepted Accounting Principles for complete financial statements. The accompanying unaudited condensed consolidated financial statements reflect all adjustments that, in the opinion of management, are considered necessary for a fair presentation of the financial position, results of operations, and cash flows for the periods presented. The results of operations for such periods are not necessarily indicative of the results expected for the full year or for any future period. The December 31, 2015 condensed consolidated balance sheet data was derived from audited financial statements. The accompanying financial statements should be read in conjunction with the audited consolidated financial statements of Findex.com, Inc. included in the Company’s Form 10-K for the year ended December 31, 2015 filed with the Securities and Exchange Commission on April 14, 2016. PRINCIPLES OF CONSOLIDATION The condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All inter-company balances and transactions have been eliminated in consolidation. RECLASSIFICATIONS Certain accounts in the Company’s 2015 financial statements have been reclassified for comparative purposes to conform with the presentation in 2016 financial statements. USE OF ESTIMATES The preparation of financial statements in conformity with U.S. Generally Accepted Accounting Principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. Significant estimates include inventory evaluation for slow moving and obsolete items, collectability of accounts receivable, assessing intangibles for impairment, useful lives of assets, and valuation of stock based compensation. CASH AND CASH EQUIVALENTS The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. INVENTORY The Company’s inventories are recorded at the lower of cost or market using the first in, first out method. The Company’s inventory consists of raw materials and finished goods. The Company takes into consideration certain inventory items that are slow moving and obsolete and calculates a provision for these inventory items. INTANGIBLE ASSETS OTHER THAN GOODWILL The Company’s intangible assets consist of patents and patents pending acquired from third parties, and are recorded at cost. In accordance with Financial Accounting Standards Board Accounting Standards Codification (“ASC”) 350-30, General Intangibles Other Than Goodwill REVENUE RECOGNITION The Company recognizes revenues in accordance with the Securities and Exchange Commission Staff Accounting Bulletin (SAB) number 104, Revenue Recognition. Revenue is recognized when a product is delivered or shipped to the customer and all material conditions relating to the sale have been substantially performed. In addition, within the Company’s operations as a whole, the Company derives part of its revenues from the sale of downloadable software products. The Company recognizes software revenue for software products and related services in accordance with ASC 985-605, Software Revenue Recognition RESEARCH AND DEVELOPMENT The Company’s research and development costs consist of direct production costs, including labor directly associated with the development of projects and outside consultants, and indirect costs such as those associated with facilities use. For labor costs and costs of outside consultants, the Company records the research and development costs as a reduction against either personnel costs or professional fees. For facilities leasing related expenses, the Company records the research and development costs as a reduction against rent. For the nine months ended September 30, 2016 and 2015, the Company recognized $149,358 and $205,555, respectively, in research and development costs. STOCK-BASED COMPENSATION The Company recognizes share-based compensation in accordance with ASC 718, Compensation – Stock Compensation EARNINGS (LOSS) PER SHARE The Company follows the guidance of ASC 260, Earnings Per Share When discontinued operations, extraordinary items, and/or the cumulative effect of an accounting change are present, income before any of such items on a per share basis represents the “control number” in determining whether potential shares of common stock are dilutive or anti-dilutive. Thus, the same number of potential shares of common stock used in computing diluted EPS for income from continuing operations is used in calculating all other reported diluted EPS amounts. In the case of a net loss, it is assumed that no incremental shares would be issued because they would be anti-dilutive. In addition, certain options and warrants are considered anti-dilutive because the exercise prices were above the average market price during the period. Anti-dilutive shares are not included in the computation of diluted EPS, in accordance with ASC 260-10-45-17. The calculations of net loss per share for the nine months ended September 30, 2016 and 2015 excluded the impact of the following potential common shares as their inclusion would be anti-dilutive. For the Nine Months Ended September 30 2016 2015 Shares Issuable Upon Exercise of Outstanding Warrants 100,000 4,150,000 Shares Issuable Upon Conversion of Outstanding Convertible Note Payables 189,554,683 24,500,000 Total weighted average anti-dilutive potential common shares 189,654,683 28,650,000 DISCONTINUED OPERATIONS On May 5, 2011, Findex entered into a Software Product Line Purchase Agreement with WORDsearch Corp., L.L.C. In accordance with the Software Product Line Purchase Agreement, WORDsearch agreed to acquire from Findex all of the assets associated with the QuickVerse ® ® RECENT ACCOUNTING PRONOUNCEMENTS At September 30, 2016, there were no recent accounting pronouncements that the Company believed would have a material impact on its condensed consolidated financial statements.

Going Concern

Going Concern	9 Months Ended
	Sep. 30, 2016
Going Concern [Abstract]
GOING CONCERN	NOTE 2 – GOING CONCERN The accompanying condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, which contemplates the Company’s continuation as a going concern. However, as of September 30, 2016, the Company had negative working capital of $2,750,885 and had an accumulated deficit of $6,178,134. These factors raise substantial doubt about the Company’s ability to continue as a going concern. Management has taken several actions in an attempt to mitigate this risk. These actions include capital raising initiatives involving the issuance of equity and/or notes payable to investors, as well as cash conservation initiatives involving the issuance of equity and/or notes payable to employees and related parties. The accompanying condensed consolidated financial statements do not include any adjustments related to these uncertainties.

Inventories

Inventories	9 Months Ended
	Sep. 30, 2016
Inventories [Abstract]
INVENTORIES	NOTE 3 – INVENTORIES Inventories consisted of the following: September 30, 2016 December 31, 2015 Raw materials $ 24,359 $ 24,753 Finished goods 1,778 4,364 Reserve for obsolete inventory (2,279 ) (9,320 ) Inventories $ 23,858 $ 19,797

Investment in Unconsolidated In

Investment in Unconsolidated Investee	9 Months Ended
	Sep. 30, 2016
Investment in Unconsolidated Investee [Abstract]
INVESTMENT IN UNCONSOLIDATED INVESTEE	NOTE 4 – INVESTMENT IN UNCONSOLIDATED INVESTEE On September 14, 2016, the Company entered into a certain operating agreement pursuant to which we became the holder of (what currently constitutes) a roughly 25% equity (membership) interest in a newly formed, closely held private Florida limited liability company joint venture, Advanced Nanofibers LLC (“Advanced”). The membership interest in Advanced was acquired in exchange for a capital contribution in cash by us to Advanced in the amount of $1,000 (together with certain going-forward non-cash contributions). Advanced was otherwise capitalized with contributions in cash totaling $3,000 by two other parties to the operating agreement, Nanotech Fibers LLC and EnVont, LLC, both Florida limited liability companies. Advanced is comprised of three entity members, including the Company, Nanotech Fibers LLC, and EnVont, LLC. The Company’s president and chief executive officer currently holds a 18.75% equity interest in Nanotech Fibers LLC through a closely held private Florida limited liability company, August Center Street Holdings LLC. August Center Street Holdings is owned 75% by the Company’s president and chief executive officer and 25% by the Company’s general counsel. As of September 30, 2016, there was no other material transactional activity associated with this joint venture.

Property and Equipment

Property and Equipment	9 Months Ended
	Sep. 30, 2016
Property and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 5 – PROPERTY AND EQUIPMENT Property and equipment consisted of the following: September 30, 2016 December 31, 2015 Office equipment $ 3,466 $ 3,466 Warehouse equipment 76,339 76,339 Computer equipment 8,708 8,708 Research lab 10,334 — Less: accumulated depreciation (71,964 ) (58,519 ) Property and equipment $ 26,883 $ 29,994 For the nine months ended September 30, 2016 and 2015, the Company recorded depreciation expense of $13,446 and $13,095, respectively. For the nine months ended September 30, 2016, the Company invested $10,334 in building out a new research lab within our corporate headquarters located in the Lake Park, Florida. The new research lab will replace the research lab located in Daytona Beach, Florida which was relocated in July 2016. See Note 12.

Intangible Assets

Intangible Assets	9 Months Ended
	Sep. 30, 2016
Intangible Assets / Goodwill Impairment Loss [Abstract]
INTANGIBLE ASSETS	NOTE 6 – INTANGIBLE ASSETS The Company’s intangible assets consist of patents and patents pending acquired from third parties, and are recorded at cost. The Company amortizes the costs of its intangible assets over their estimated useful lives unless such lives of approximately 11 years. Patents pending are not amortized until the patents are issued. Amortizable intangible assets are tested for impairment based on undiscounted cash flows and, if impaired, written down to fair value based on either discounted cash flows or appraised values. Intangible assets with indefinite lives are tested for impairment, at least annually, and written down to fair value as required. The Company’s intangible assets, net of accumulated amortization consisted of the following: (341,081 Patents and/or software licenses, net September 30, 2016 December 31, 2015 Cost $ 697,955 $ 697,955 Amortization (376,715 ) ) Net intangible assets $ 321,240 $ 356,874 The Surface Modification Technologies assets include a patent, a patent pending, trade secret technology, instructions, manuals and materials on certain manufacturing processes and know-how. For the nine months ended September 30, 2016 and 2015, the Company recorded amortization expense of $35,634 and $35,635, respectively.

Goodwill Impairment Loss

Goodwill Impairment Loss	9 Months Ended
	Sep. 30, 2016
Intangible Assets / Goodwill Impairment Loss [Abstract]
GOODWILL IMPAIRMENT LOSS	NOTE 7 – GOODWILL IMPAIRMENT LOSS For the nine months ended September 30, 2015, the Company recognized $1,433,465 of goodwill impairment expense related to the Findex legacy software segment which is no longer being actively pursued. The Company tests goodwill for impairment as required by ASC 350, Goodwill and Other Intangible Assets

Notes Payable and Notes Payable

Notes Payable and Notes Payable - Related Parties	9 Months Ended
	Sep. 30, 2016
Notes Payable and Notes Payable Related Parties [Abstract]
NOTES PAYABLE AND NOTES PAYABLE RELATED PARTIES	NOTE 8 – NOTES PAYABLE AND NOTES PAYABLE - RELATED PARTIES Notes payable consisted of the following: As of September 30, 2016 As of December 31, 2015 Notes payable $ 441,283 $ 366,283 Notes payable, related parties 1,993,663 709,000 Total $ 2,434,946 $ 1,075,283 Notes payable to non-related parties consisted of the following: As of September 30, 2016 As of December 31, 2015 Note payable to a former shareholder, past due as of January 2012, together with accrued interest at 5% APR and interest on overdue principal accruing at 10% APR. (a) $ 28,783 $ 28,783 Note payable to a shareholder, past due as of August 1, 2015, together with accrued interest at 10% APR. (b) 300,000 300,000 Note payable to a shareholder, payable upon demand, together with imputed interest only, as applicable. (c) 7,500 7,500 Note payable to a shareholder, past due as of October 6, 2015, together with a fixed interest payment of $2,000, and convertible at $0.01 per share of common stock. (d) 20,000 20,000 Note payable to an investor due as of September 2016, together with accrued interest at 10% APR, and convertible at $0.02 per share of common stock. (e) — 10,000 Note payable to a shareholder, past due as of April 23, 2016, together with a fixed interest payment of $1,000, and convertible at $0.005 per share of common stock. (f) 10,000 — Note payable to an investor due as of January 20, 2017, together with accrued interest at 10% APR, and convertible at $0.01 per share of common stock. (g) 25,000 — Note payable to an investor due as of March 4, 2017, together with accrued interest at 10% APR, and convertible at $0.01 per share of common stock. (i) 50,000 — Total $ 441,283 $ 366,283 As of September 30, 2016, the Company had outstanding a past due note payable (b) to a shareholder in the amount of $300,000. A previously outstanding note payable to the same party, that had contained a conversion feature in the amount of $250,000, pre-dated this note. However, in March 2015, the Company entered into a loan modification agreement which provided that the original note, along with the attendant conversion feature, be cancelled, and that a replacement note to be issued in its stead at an upwardly adjusted principal amount of $300,000, but without any associated conversion feature. In accordance with ASC 470-50-40, the Company deemed the transaction for accounting purposes to be a debt extinguishment due to the substantially different terms, and, as a result, recorded a gain on debt settlement of $200,000. For the nine months ended September 30, 2016, t he Company recognized a debt discount of $9,900 associated with two notes payable as they each carried a beneficial conversion feature. This debt discount has been fully amortized to interest expense for the nine months ended September 30, 2016. See Note 10. At September 30, 2016, the Company was in arrears on the unsecured term note payable (a) to a former shareholder, the unsecured term note payable (b) to a current shareholder, the convertible term note payable (d) to another current shareholder and the convertible note payable (f) to a third current shareholder. On April 12, 2016, the Company repaid and retired a $10,000 note to a private investor together with $1,000 in then-accrued interest ($11,000 total). On September 9, 2016, a private investor of a convertible note payable (e) opted to convert the note payable plus accrued interest totaling $10,456 into 2,613,963 shares of common stock. The Company repriced the original conversion of $0.02 per share to $0.004 per share which resulted in a loss on conversion in the amount of $13,593. See Note 9. NOTES PAYABLE RELATED PARTIES Notes payable, related parties consisted of the following: As of September 30, 2016 As of December 31, 2015 Note payable to a former officer, director and significant shareholder of EcoSmart Surface and Coatings Technology, Inc. prior to the Company’s merger with such firm in July 2014, past due as of August 3, 2016 together with imputed interest only, as applicable. (a) $ 239,000 $ 239,000 Note payable to a company controlled by an outside director (also a shareholder), due on demand together with accrued interest at 4.5% APR, and convertible at $0.01 per share of common stock. (b) 60,000 60,000 Note payable to the Company’s outside general counsel (also a shareholder), due on demand together with accrued interest at 4.5% APR, and convertible at $0.01 per share of common stock. (c) 150,000 150,000 Note payable to an outside director (also a shareholder), due on demand together with accrued interest at 4.5% APR, and convertible at $0.01 per share of common stock. (d) 30,000 30,000 Note payable to the Company’s outside general counsel (also a shareholder), due on demand together with accrued interest at 4.5% APR, and convertible at $0.007 per share of common stock. (e) 120,000 120,000 Note payable to the Company’s outside general counsel (also a shareholder), due on demand together with accrued interest at 12% APR, and convertible at $0.008 per share of common stock. (f) 10,000 10,000 Note payable to a related party investor (by virtue of shareholding percentage, both actual and on an as-converted basis), due November 13, 2018 together with accrued interest at 10% APR, and convertible at $0.01 per share of common stock. (g) 100,000 100,000 Note payable to a related party investor (by virtue of shareholding percentage, both actual and on an as-converted basis), due March 18, 2019 together with accrued interest at 10% APR, and convertible at $0.01 per share of common stock. (h) 100,000 — Note payable to a related party investor (by virtue of shareholding percentage, both actual and on an as-converted basis), due May 12, 2019 together with accrued interest at 10% APR, and convertible at $0.01 per share of common stock. (i) 50,000 — Note payable to a related party investor (by virtue of shareholding percentage, both actual and on an as-converted basis), due June 7, 2019 together with accrued interest at 10% APR, and convertible at $0.01 per share of common stock. (j) 200,000 — Note payable to a related party investor (by virtue of shareholding percentage, both actual and on an as-converted basis), together with accrued interest at 10% APR on drawn-down-upon funds only ($25,000 as of September 30, 2016). (k) 300,000 — Note payable to an outside director (also a shareholder), due on demand together with accrued interest at 4.5% APR, and convertible at $0.007 per share of common stock. (l) 55,500 — Note payable to an outside director (also a shareholder), due on demand together with accrued interest at 4.5% APR, and convertible at $0.007 per share of common stock. (m) 20,500 — Note payable to the Company’s president and chief executive officer (also a shareholder), due on demand together with accrued interest at 4.5% APR, and convertible at $0.007 per share of common stock. (n) 349,329 — Note payable to the Company’s controller who is also a shareholder, which note is due on demand together with interest at 4.5% APR, and convertible at $0.007 per share of common stock. (o) 134,604 — Note payable to the Company’s vice president of research and development (also a shareholder), due on demand together with accrued interest at 4.5% APR, and convertible at $0.007 per share of common stock. (p) 49,000 — Note payable to an independent contractor (also a shareholder), which note payable is due on demand together with interest at 4.5% APR, and convertible at $0.007 per share of common stock. (q) 25,700 — Total $ 1,993,633 $ 709,000 As of September 30, 2016, no principal payments had been made on note (a). Notes (b), (d) and (l) reflect amounts due to a single outside director of the Company, who is also a shareholder, based on such director having (i) made certain vendor obligation payments directly on behalf of and for the benefit of the Company, (ii) having advanced certain funds to the Company at various dates for general working capital purposes, and (iii) having accrued director’s fees earned through September 15, 2016. In addition, the Company has recorded accounts payable, related parties, in the amount of $37,521 to the holder of notes (b), (d) and (l). Notes (c) and (e) reflect payment obligations owed to the Company’s outside general counsel for legal services incurred by the Company for the years ended December 31, 2015 and 2014. Note (f) reflects a convertible debt investment made by the Company’s outside general counsel to the Company. Notes (g), (h), (i), and (j) reflect repayment obligations to a significant shareholder for convertible debt investments made from time to time as indicated. Note (k) reflects an amount owed to the same significant shareholder to whom the obligations for notes (g), (h), (i), and (j) are owed and who, separately, advanced funds for the benefit of the Company to be drawn down upon as needed for working capital. Under the terms of the credit arrangement, any use of the proceeds will incur interest at 10% APR. As of September 30, 2016, the Company had drawn down upon and had outstanding $25,000 of such funds. As of the date of this filing, the Company had drawn down upon and had outstanding $125,000 of such funds. Note (m) reflects amounts due to an outside director, who is also a shareholder, for accrued director’s fees earned through September 15, 2016. Note (n) reflects amounts due to the Company’s president and chief executive officer, who is also a shareholder, for previously accrued base salary. Note (o) reflects amounts due to the Company’s controller, who is also a shareholder, for previously accrued base salary. Note (p) reflects amounts due to the Company’s vice president of research and development, who is also a shareholder, for previously accrued wages. Note (q) reflects amounts due to an independent contractor who was President of one of EcoSmart’s divisions prior to the merger with EcoSmart and a current shareholder of the Company, for past earnings. See Note 13. For the nine months ended September 30, 2016, the Company received proceeds from the issuance of convertible notes payable in the amount of $95,000 and an additional $650,000 from the issuance of convertible notes payable to related parties (total $745,000).

Loss on Conversion of Note Paya

Loss on Conversion of Note Payable	9 Months Ended
	Sep. 30, 2016
Loss On Conversion Of Note Payable [Abstract]
LOSS ON CONVERSION OF NOTE PAYABLE	NOTE 9 – LOSS ON CONVERSION OF NOTE PAYABLE On September 9, 2016, an investor holding a convertible note elected to convert such note, together with all then-accrued interest, totaling $10,456 into 2,613,963 shares of common stock. In connection with such election, the Company repriced the original conversion of $0.02 per share to $0.004 per share, which resulted in an accounting loss upon such conversion. The Company consequently recognized a loss of $13,593 and included it in Loss on conversion of note payable on our condensed consolidated Statement of Operations for the nine months ended September 30, 2016. See Note 8.

Gain on Debt Settlement

Gain on Debt Settlement	9 Months Ended
	Sep. 30, 2016
Gain on Debt Settlement [Abstract]
GAIN ON DEBT SETTLEMENT	NOTE 10 – GAIN ON DEBT SETTLEMENT In March 2015, the Company recognized a gain on debt settlement in the amount of $200,000. This gain is a result of entering into a loan modification agreement with a shareholder that had held an outstanding convertible note agreement in the amount of $250,000 carrying a conversion feature that had the accounting effect of increasing the derivative liability associated with the obligation from $250,000 to $500,000. The loan modification called for the original convertible note payable ($250,000), along with the conversion feature ($250,000), dated July 2014 to be cancelled. In addition, the loan modification called for a replacement note payable to be entered into at the adjusted principal amount of $300,000, total, but without any conversion feature exercisable on the part of the holder. All other terms of the original note agreement remained unchanged. As a result, the Company recognized a net gain of $200,000, and has treated it as a gain from extinguishment of debt and included it in Gain on debt settlement on our condensed consolidated Statement of Operations for the nine months ended September 30, 2015. See Note 8.

Stockholders' Equity (Deficit)

Stockholders' Equity (Deficit)	9 Months Ended
	Sep. 30, 2016
Stockholders' Equity (Deficit) [Abstract]
STOCKHOLDERS' EQUITY (DEFICIT)	NOTE 11 – STOCKHOLDERS’ EQUITY (DEFICIT) In June 2016, an investor purchased from the Company 3,500,000 restricted shares of common stock at a price of $0.006 per share, which resulted in proceeds of $21,000 to the Company. In September, 2016, a holder of a convertible note issued by the Company elected to convert such note, together with all then-accrued interest, totaling $10,456 into 2,613,963 shares of common stock. In connection with such election, the Company repriced the original conversion of $0.02 per share to $0.004 per share which resulted in an accounting loss upon such conversion in the amount of $13,593. See Notes 8 and 9. In September, 2016, the Company entered into an independent contractor agreement with an individual to provide business development related services. The agreement calls for the independent contractor to be paid at an hourly rate of $100, half of which is payable in cash and half of which is payable in restricted shares of Company common stock, such shares to be valued at the closing price of the Company common stock on the relevant service day(s). During September 2016, the Company committed to issue 71,808 shares of common stock to the independent contractor for the business development services that were then provided. See Note 15. COMMON STOCK WARRANTS The Company did not issue any warrants for the nine months ended September 30, 2016. For the nine months ended September 30, 2015, the Company issued warrants to individuals in connection with certain Company common stock subscriptions. Each such warrant enabled the holder to purchase up to an additional 100,000 (4,150,000 in total) shares of common stock (beyond their otherwise subscribed-for shares) for a period of up to one year at an exercise price of $0.10 per share. During the nine months ended September 30, 2016 and 2015, none of such warrants were exercised. Thirteen warrants, exercisable in the aggregate for a total of 4,150,000 shares of common stock, expired prior to exercise during the nine months ended September 30, 2016. As of September 30, 2016, there were 100,000 warrants outstanding.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2016
Commitments and Contingencies [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 12 – COMMITMENTS AND CONTINGENCIES The Company is subject to legal proceedings and claims that may arise in the ordinary course of business. In the opinion of management, the amount of potential liability the Company is likely to be found liable for otherwise incur as a result of these actions is not so much as would materially affect the Company’s financial condition. In July, 2014, the Company entered into an employment agreement with the Company’s president and chief executive officer. The agreement provides for a base annual salary of $162,500, a term of three (3) years, and contains a provision for an incentive-based cash bonus equal to one and one half percent (1.5%) of free cash flow (as calculated pursuant to a stated formula) up to a maximum of $500,000 for any single fiscal year. As of September 30, 2016, and 2015 no amounts for bonuses had been earned or accrued under this provision. In addition to the bonus provision and the annual base salary, the employment agreement provides for payment of previously accrued base salary in the amount of $27,082 and vested deferred vacation compensation in the amount of $12,501 as of September 30, 2016 and are included in accrued payroll. The agreement further provides for severance compensation equal to the then base salary until the expiration of the term of the agreement. There is no severance compensation in the event of voluntary termination or termination for cause. In March, 2015, the Company entered into an employment agreement with our vice president of research and development. Among other terms and provisions, the employment agreement provides specific executive-level responsibilities for a term of 3 years, unless otherwise extended or terminated by either party, either for cause, without cause, due to disability or death, or voluntarily. During the term of the employment agreement, and in addition to certain benefits, expense coverage and severance compensation, our vice president of research and development is entitled to a base annual salary of not less than $120,000, as well as a royalty of 5% of the gross revenue, net of returns, for all revenues generated by products relying on the intellectual property assigned to the Company. For the nine months ended September 30, 2016 and 2015, the Company has made payments to a company owned by our Vice President of Research and Development under these arrangements. As of September 30, 2016, the Company has accrued approximately $9,420 in accrued royalties under this agreement. See Notes 8 and 13. The Company occupies an office building for its corporate headquarters located in Lake Park, Florida. In January 2015, the Company renewed a lease agreement with a shareholder for this 8,560 square foot facility under a five year lease agreement ending December 31, 2019 with an option to renew for one successive term of five years at the then current occupancy rates. The monthly rent, including sales and use taxes, is $7,105. In accordance with the terms of the leasehold agreement, the Company is responsible for all utilities, repairs and maintenance. In February 2015, the Company entered into a lease agreement for a research facility located in Daytona Beach, Florida. The Company leases this 3,200 square foot facility under a month-to-month lease agreement ending on December 31, 2016. The monthly rent, including sales and use taxes, is $2,929. In accordance with the terms of the leasehold agreement, we are responsible for all utilities, repairs and maintenance. In June 2016, the Company provided notice that we were terminating this lease agreement effective July 31, 2016. There were no termination fees incurred due to the lease being a month to month lease agreement. As of September 30, 2016, the Company has accrued $7,891 for past rent owed less a deposit of $2,500 (total $5,391). The Company has since relocated all property and equipment as well as all personnel previously occupying this facility to our corporate headquarters located in Lake Park, Florida. See Note 5. Total rent expense for the nine months ended September 30, 2016 and 2015 for these facilities, before adjustments of reclassified facilities cost for research and development, totaled $85,416 and $86,963, respectively.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2016
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 13 – RELATED PARTY TRANSACTIONS The Company’s executive officers and employees, from time to time, make payments for materials and various expense items (including business related travel) in the ordinary course of business via their personal credit cards in lieu of checks drawn on Company accounts. The Company does not provide its employees or executive officers with corporate credit cards. Amounts due these officers and directors (including one of the Company’s directors, the president and chief executive officer, and the controller) are included in accounts payable, related parties As of September 30, 2016, the Company had outstanding a $239,000 note, held by a current shareholder, which note came due on August 3, 2016. As of September 30, 2016, no principal payments had been made on this note. On October 18, 2016, and pursuant to a negotiated settlement, the Company agreed to and did pay $17,950 to the holder of the note in exchange for a release and discharge in full. See Notes 8 and 15. As of September 30, 2016, one of the Company’s directors held three, separate convertible notes issued by the Company. These convertible notes reflect a portion of the aggregate amount that such outside director is owed by the Company for a combination of (i) certain vendor payments made by him on the Company’s behalf, (ii) cash previously advanced to the Company for working capital, and (iii) director’s fees earned through September 15, 2016. One of these notes, in the face amount of $60,000, was issued to a company controlled by the director, is due on demand, together with accrued interest at 4.5% APR, and is convertible at $0.01 per share of common stock. Another of these notes, issued to the director personally, is in the face amount of $30,000, is similarly due on demand, together with accrued interest at 4.5% APR, and is convertible at $0.01 per share of common stock. The third of these notes, also issued to the director personally, is in the face amount of $55,500, is due on demand, together with accrued interest at 4.5% and is convertible at $0.007 per share of common stock. See Notes 8 and 15. As of September 30, 2016, the Company’s outside general counsel held three convertible notes issued by the Company. One such note reflected an amount due for legal services provided for the year ended December 31, 2014 in the amount of $150,000. This note is payable by the Company on demand, together with accrued interest at 4.5% APR, and is convertible at $0.01 per share of common stock. Another of these notes reflected an amount due for legal services provided for the year ended December 31, 2015 in the amount of $120,000. This note is similarly payable on demand, together with accrued interest at 4.5% APR, and is convertible at $0.007 per share of common stock. A third note is in the amount of $10,000, reflects funds advanced to the Company for working capital, is due on demand, together with accrued interest at 12% APR, and is convertible at $0.008 per share of common stock. See Note 8. As of September 30, 2016, the Company had issued a total of five (5) convertible notes to a certain related party investor and significant shareholder. The first such note is in the amount of $100,000, is due on November 13, 2018, together with accrued interest at 10% APR, and is convertible at $0.01 per share of common stock. The second such note is also in the amount of $100,000, is due on March 18, 2019, together with accrued interest at 10% APR, and is convertible at $0.01 per share of common stock. The third such note is in the amount of $50,000, is due on May 12, 2019, together with accrued interest at 10% APR, and is convertible at $0.01 per share of common stock. The fourth such note is in the amount of $100,000, is due on June 7, 2019, together with accrued interest at 10% APR, and is convertible at $0.01 per share of common stock. And the fifth such note is in the amount of $300,000 See Note 8. As of September 30, 2016, one of the Company’s directors held one convertible note issued by the Company in the face amount of $20,500 (for director’s fees earned through September 15, 2016), which note is due on demand, together with accrued interest at 4.5%, and is convertible at $0.007 per share of common stock. See Note 8. As of September 30, 2016, the Company’s president and chief executive officer held one convertible note issued by the Company representing As of September 30, 2016, the Company’s controller held one convertible note issued by the Company representing As of September 30, 2016, the Company’s vice president of research and development held one convertible note representing As of September 30, 2016, an independent contractor As of September 30, 2016, the Company had entered into an operating agreement pursuant to which it had become the holder of an approximately 25% equity interest in a closely held private Florida limited liability company, Advanced Nanofibers LLC (“Advanced”). Advanced is comprised of three entity members, including the Company, Nanotech Fibers LLC, and EnVont, LLC. The Company’s president and chief executive officer currently holds a 18.75% equity interest in Nanotech Fibers LLC through a closely held private Florida limited liability company, August Center Street Holdings LLC. August Center Street Holdings is owned 75% by the Company’s president and chief executive officer and 25% by the Company’s general counsel. During the nine months ended September 30, 2016 and 2015, the Company recorded revenue for sales to shareholders in the amount of $60,757 and $14,509, respectively. For the nine months ended September 30, 2016, one shareholder accounted for approximately 16% of Company revenue and, as a group, the sales to shareholders accounted for approximately 23% of Company revenues. These revenues are recorded as revenue, related party on the Company’s Condensed Consolidated Statements of Operations.

Discontinued Operations

Discontinued Operations	9 Months Ended
	Sep. 30, 2016
Discontinued Operations [Abstract]
DISCONTINUED OPERATIONS	NOTE 14 – DISCONTINUED OPERATIONS On May 5, 2011, Findex entered into a certain Software Product Line Purchase Agreement to sell Findex’s QuickVerse ® ® line for $975,000 in cash at closing and the assumption of up to $140,000 of Findex’s then-existing liabilities at closing. On June 30, 2011, closing of the asset sale transaction governed by the Software Product Line Purchase Agreement, which had been transitional in nature and ongoing through approximately the end of April, 2012, commenced. As one of the initial parts of the closing, on July 1, 2011 WORDsearch assumed possession of the physical assets conveyed in the transaction as well as control and responsibility of the business operations related to the QuickVerse ® ® As a result of the decision to sell the QuickVerse ® ® ® Other current liabilities from discontinued operations: September 30, 2016 December 31, 2015 Accrued royalties $ 114,368 $ 114,368 Other current liabilities from discontinued operations $ 114,368 $ 114,368

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2016
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 15 – SUBSEQUENT EVENTS In October 2016, the Company paid $17,950 to a related party note holder and current shareholder in exchange for the release and discharge in full of a Company note in the amount of $239,000, which had come due August 3, 2016. As a result of this negotiated settlement with the related party, the Company will recognize a contribution of capital of $221,050 for the year ended December 31, 2016. See Note 8. In October 2016, the Company issued a convertible note payable in the amount of $20,000 to the son of an outside director and shareholder based on such director having advanced funds equal to such amount to the Company at various dates for general working capital purposes. The note payable is due on demand, together with accrued interest at 4.5% APR, and is convertible at $0.005 per share of common stock. See Notes 8 and 13. In October 2016, an investor subscribed for and purchased from the Company a total of 1,000,000 restricted shares of Company common stock at a price of $0.01 per share, which sale resulted in proceeds of $10,000 to the Company. In October 2016, the Company retired for cash a $10,000 convertible note that had come due April 23, 2016 that had been held by an investor and shareholder. See Note 8. In October, 2016, the Company committed to issue 684,285 restricted shares of Company common stock to an independent contractor for certain business development services previously provided. The agreement with the independent contractor calls for the contractor to be paid at an hourly rate of $100, half of which is payable in cash and half of which is payable in restricted shares of Company common stock, such shares to be valued at the closing price of Company common stock on the relevant service day(s). In addition, the Company committed to issue ________ In November 2016, an investor subscribed for and purchased from the Company a total of 1,000,000 restricted shares of Company common stock at a price of $0.01 per share, which sale resulted in proceeds of $10,000 to the Company. In November 2016, the three entity members of Advanced, with unanimous written consent, resolved to grant a membership interest in Advanced equal to one half percent (0.5%) to an individual in exchange for introductory and other services to be rendered in connection with the cementitious industry. The individual is also a shareholder of the Company. As such, the Company’s equity interest in Advanced changed from 25% to 24.875%.

Summary of Significant Accoun21

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2016
Summary of Significant Accounting Policies [Abstract]
ORGANIZATION - FINDEX.COM, INC.	ORGANIZATION – FINDEX.COM, INC. Findex.com, Inc.’s headquarters and operations are based in Lake Park, Florida. The Company is a developer, manufacturer, and marketer of a proprietary line of specialty industrial glass-based smart surface coatings materials that have a broad range of industrial, commercial, and consumer applications. The Company’s line of products center around a U.S. patented technology that, either on its own or when coupled with any of an array of available proprietary formula additives, offers a unique combination of beneficial surface properties that allow for a broad array of multi-surface and end-product applications. Among others, such applications include: ▪ Heavy machinery, equipment and infrastructure throughout each of the construction, oil and gas, and mining industries ▪ Marine industry, vessels and infrastructure ▪ Industrial HVAC equipment, commercial refrigeration systems, and power generators ▪ Energy production equipment, including solar and wind ▪ Hardscapes On September 14, 2016, the Company became the holder of what is currently an approximately 25% minority equity stake in a recently formed, closely-held, private limited liability company, Advanced Nanofibers LLC (“Advanced”). Advanced is comprised of three entity members, including the Company, Nanotech Fibers LLC, and EnVont, LLC. The Company’s president and chief executive officer currently holds a 18.75% equity interest in Nanotech Fibers LLC through a closely held private Florida limited liability company, August Center Street Holdings LLC. August Center Street Holdings is owned 75% by the Company’s president and chief executive officer and 25% by the Company’s general counsel. Advanced is a Florida based nanotechnology firm focused on fundamentally broadening the industrial utilization of nanofibers and nanoparticles globally throughout a diverse range of mass-market applications. It’s platform technological contributions and sustainable solutions center around (i) meaningfully proprietary, and expected-to-be revolutionary, industrially disruptive advances in the custom molecular bonding of nanofibers to application-specific nanoparticles such that the result in each case is an unparalleled, multifunctional ‘super’-composite exhibiting new and meaningfully superior physical, flexural, chemical and structural properties, (ii) ultra-cost-efficient production capabilities at scale, and (iii) the application of internally-developed breakthrough environmental safety advances throughout the handling and production process of its potentially hazardous materials. Its nanoparticle bonded nanofibers mark a new age in polymeric-based advanced composites. Based on their fundamental composition, Advanced is able to produce these materials in a virtually limitless array of industrial application-specific varieties, to be used either alone or in conjunction with other fibers and materials, making nanoparticle bonded nanofibers an ideal host for a variety of advanced composites.
BASIS OF PRESENTATION	BASIS OF PRESENTATION The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with Generally Accepted Accounting Principles for interim financial information and with the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by Generally Accepted Accounting Principles for complete financial statements. The accompanying unaudited condensed consolidated financial statements reflect all adjustments that, in the opinion of management, are considered necessary for a fair presentation of the financial position, results of operations, and cash flows for the periods presented. The results of operations for such periods are not necessarily indicative of the results expected for the full year or for any future period. The December 31, 2015 condensed consolidated balance sheet data was derived from audited financial statements. The accompanying financial statements should be read in conjunction with the audited consolidated financial statements of Findex.com, Inc. included in the Company’s Form 10-K for the year ended December 31, 2015 filed with the Securities and Exchange Commission on April 14, 2016.
PRINCIPLES OF CONSOLIDATION	PRINCIPLES OF CONSOLIDATION The condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All inter-company balances and transactions have been eliminated in consolidation.
RECLASSIFICATIONS	RECLASSIFICATIONS Certain accounts in the Company’s 2015 financial statements have been reclassified for comparative purposes to conform with the presentation in 2016 financial statements.
USE OF ESTIMATES	USE OF ESTIMATES The preparation of financial statements in conformity with U.S. Generally Accepted Accounting Principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. Significant estimates include inventory evaluation for slow moving and obsolete items, collectability of accounts receivable, assessing intangibles for impairment, useful lives of assets, and valuation of stock based compensation.
CASH AND CASH EQUIVALENTS	CASH AND CASH EQUIVALENTS The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.
INVENTORY	INVENTORY The Company’s inventories are recorded at the lower of cost or market using the first in, first out method. The Company’s inventory consists of raw materials and finished goods. The Company takes into consideration certain inventory items that are slow moving and obsolete and calculates a provision for these inventory items.
INTANGIBLE ASSETS OTHER THAN GOODWILL	INTANGIBLE ASSETS OTHER THAN GOODWILL The Company’s intangible assets consist of patents and patents pending acquired from third parties, and are recorded at cost. In accordance with Financial Accounting Standards Board Accounting Standards Codification (“ASC”) 350-30, General Intangibles Other Than Goodwill
REVENUE RECOGNITION	REVENUE RECOGNITION The Company recognizes revenues in accordance with the Securities and Exchange Commission Staff Accounting Bulletin (SAB) number 104, Revenue Recognition. Revenue is recognized when a product is delivered or shipped to the customer and all material conditions relating to the sale have been substantially performed. In addition, within the Company’s operations as a whole, the Company derives part of its revenues from the sale of downloadable software products. The Company recognizes software revenue for software products and related services in accordance with ASC 985-605, Software Revenue Recognition
RESEARCH AND DEVELOPMENT	RESEARCH AND DEVELOPMENT The Company’s research and development costs consist of direct production costs, including labor directly associated with the development of projects and outside consultants, and indirect costs such as those associated with facilities use. For labor costs and costs of outside consultants, the Company records the research and development costs as a reduction against either personnel costs or professional fees. For facilities leasing related expenses, the Company records the research and development costs as a reduction against rent. For the nine months ended September 30, 2016 and 2015, the Company recognized $149,358 and $205,555, respectively, in research and development costs.
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION The Company recognizes share-based compensation in accordance with ASC 718, Compensation – Stock Compensation
EARNINGS (LOSS) PER SHARE	EARNINGS (LOSS) PER SHARE The Company follows the guidance of ASC 260, Earnings Per Share When discontinued operations, extraordinary items, and/or the cumulative effect of an accounting change are present, income before any of such items on a per share basis represents the “control number” in determining whether potential shares of common stock are dilutive or anti-dilutive. Thus, the same number of potential shares of common stock used in computing diluted EPS for income from continuing operations is used in calculating all other reported diluted EPS amounts. In the case of a net loss, it is assumed that no incremental shares would be issued because they would be anti-dilutive. In addition, certain options and warrants are considered anti-dilutive because the exercise prices were above the average market price during the period. Anti-dilutive shares are not included in the computation of diluted EPS, in accordance with ASC 260-10-45-17. The calculations of net loss per share for the nine months ended September 30, 2016 and 2015 excluded the impact of the following potential common shares as their inclusion would be anti-dilutive. For the Nine Months Ended September 30 2016 2015 Shares Issuable Upon Exercise of Outstanding Warrants 100,000 4,150,000 Shares Issuable Upon Conversion of Outstanding Convertible Note Payables 189,554,683 24,500,000 Total weighted average anti-dilutive potential common shares 189,654,683 28,650,000
DISCONTINUED OPERATIONS	DISCONTINUED OPERATIONS On May 5, 2011, Findex entered into a Software Product Line Purchase Agreement with WORDsearch Corp., L.L.C. In accordance with the Software Product Line Purchase Agreement, WORDsearch agreed to acquire from Findex all of the assets associated with the QuickVerse ® ®
RECENT ACCOUNTING PRONOUNCEMENTS	RECENT ACCOUNTING PRONOUNCEMENTS At September 30, 2016, there were no recent accounting pronouncements that the Company believed would have a material impact on its condensed consolidated financial statements.

Summary of Significant Accoun22

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2016
Summary of Significant Accounting Policies [Abstract]
Schedule of potential common share of anti-dilutive	For the Nine Months Ended September 30 2016 2015 Shares Issuable Upon Exercise of Outstanding Warrants 100,000 4,150,000 Shares Issuable Upon Conversion of Outstanding Convertible Note Payables 189,554,683 24,500,000 Total weighted average anti-dilutive potential common shares 189,654,683 28,650,000

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2016
Inventories [Abstract]
Schedule of inventory	September 30, 2016 December 31, 2015 Raw materials $ 24,359 $ 24,753 Finished goods 1,778 4,364 Reserve for obsolete inventory (2,279 ) (9,320 ) Inventories $ 23,858 $ 19,797

Property and Equipment (Tables)

Property and Equipment (Tables)	9 Months Ended
	Sep. 30, 2016
Property and Equipment [Abstract]
Schedule of property and equipment	September 30, 2016 December 31, 2015 Office equipment $ 3,466 $ 3,466 Warehouse equipment 76,339 76,339 Computer equipment 8,708 8,708 Research lab 10,334 — Less: accumulated depreciation (71,964 ) (58,519 ) Property and equipment $ 26,883 $ 29,994

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2016
Intangible Assets / Goodwill Impairment Loss [Abstract]
Schedule of intangible assets, net of accumulated amortization	Patents and/or software licenses, net September 30, 2016 December 31, 2015 Cost $ 697,955 $ 697,955 Amortization (376,715 ) (341,081 ) Net intangible assets $ 321,240 $ 356,874

Notes Payable and Notes Payab26

Notes Payable and Notes Payable - Related Parties (Tables)	9 Months Ended
	Sep. 30, 2016
Notes Payable and Notes Payable Related Parties [Abstract]
Schedule of notes payable	As of September 30, 2016 As of December 31, 2015 Notes payable $ 441,283 $ 366,283 Notes payable, related parties 1,993,663 709,000 Total $ 2,434,946 $ 1,075,283
Schedule of notes payable to non-related parties	As of September 30, 2016 As of December 31, 2015 Note payable to a former shareholder, past due as of January 2012, together with accrued interest at 5% APR and interest on overdue principal accruing at 10% APR. (a) $ 28,783 $ 28,783 Note payable to a shareholder, past due as of August 1, 2015, together with accrued interest at 10% APR. (b) 300,000 300,000 Note payable to a shareholder, payable upon demand, together with imputed interest only, as applicable. (c) 7,500 7,500 Note payable to a shareholder, past due as of October 6, 2015, together with a fixed interest payment of $2,000, and convertible at $0.01 per share of common stock. (d) 20,000 20,000 Note payable to an investor due as of September 2016, together with accrued interest at 10% APR, and convertible at $0.02 per share of common stock. (e) — 10,000 Note payable to a shareholder, past due as of April 23, 2016, together with a fixed interest payment of $1,000, and convertible at $0.005 per share of common stock. (f) 10,000 — Note payable to an investor due as of January 20, 2017, together with accrued interest at 10% APR, and convertible at $0.01 per share of common stock. (g) 25,000 — Note payable to an investor due as of March 4, 2017, together with accrued interest at 10% APR, and convertible at $0.01 per share of common stock. (i) 50,000 — Total $ 441,283 $ 366,283
Schedule of notes payable, related party	As of September 30, 2016 As of December 31, 2015 Note payable to a former officer, director and significant shareholder of EcoSmart Surface and Coatings Technology, Inc. prior to the Company’s merger with such firm in July 2014, past due as of August 3, 2016 together with imputed interest only, as applicable. (a) $ 239,000 $ 239,000 Note payable to a company controlled by an outside director (also a shareholder), due on demand together with accrued interest at 4.5% APR, and convertible at $0.01 per share of common stock. (b) 60,000 60,000 Note payable to the Company’s outside general counsel (also a shareholder), due on demand together with accrued interest at 4.5% APR, and convertible at $0.01 per share of common stock. (c) 150,000 150,000 Note payable to an outside director (also a shareholder), due on demand together with accrued interest at 4.5% APR, and convertible at $0.01 per share of common stock. (d) 30,000 30,000 Note payable to the Company’s outside general counsel (also a shareholder), due on demand together with accrued interest at 4.5% APR, and convertible at $0.007 per share of common stock. (e) 120,000 120,000 Note payable to the Company’s outside general counsel (also a shareholder), due on demand together with accrued interest at 12% APR, and convertible at $0.008 per share of common stock. (f) 10,000 10,000 Note payable to a related party investor (by virtue of shareholding percentage, both actual and on an as-converted basis), due November 13, 2018 together with accrued interest at 10% APR, and convertible at $0.01 per share of common stock. (g) 100,000 100,000 Note payable to a related party investor (by virtue of shareholding percentage, both actual and on an as-converted basis), due March 18, 2019 together with accrued interest at 10% APR, and convertible at $0.01 per share of common stock. (h) 100,000 — Note payable to a related party investor (by virtue of shareholding percentage, both actual and on an as-converted basis), due May 12, 2019 together with accrued interest at 10% APR, and convertible at $0.01 per share of common stock. (i) 50,000 — Note payable to a related party investor (by virtue of shareholding percentage, both actual and on an as-converted basis), due June 7, 2019 together with accrued interest at 10% APR, and convertible at $0.01 per share of common stock. (j) 200,000 — Note payable to a related party investor (by virtue of shareholding percentage, both actual and on an as-converted basis), together with accrued interest at 10% APR on drawn-down-upon funds only ($25,000 as of September 30, 2016). (k) 300,000 — Note payable to an outside director (also a shareholder), due on demand together with accrued interest at 4.5% APR, and convertible at $0.007 per share of common stock. (l) 55,500 — Note payable to an outside director (also a shareholder), due on demand together with accrued interest at 4.5% APR, and convertible at $0.007 per share of common stock. (m) 20,500 — Note payable to the Company’s president and chief executive officer (also a shareholder), due on demand together with accrued interest at 4.5% APR, and convertible at $0.007 per share of common stock. (n) 349,329 — Note payable to the Company’s controller who is also a shareholder, which note is due on demand together with interest at 4.5% APR, and convertible at $0.007 per share of common stock. (o) 134,604 — Note payable to the Company’s vice president of research and development (also a shareholder), due on demand together with accrued interest at 4.5% APR, and convertible at $0.007 per share of common stock. (p) 49,000 — Note payable to an independent contractor (also a shareholder), which note payable is due on demand together with interest at 4.5% APR, and convertible at $0.007 per share of common stock. (q) 25,700 — Total $ 1,993,633 $ 709,000

Discontinued Operations (Tables

Discontinued Operations (Tables)	9 Months Ended
	Sep. 30, 2016
Discontinued Operations [Abstract]
Schedule of discontinued operations of other current liabilities	Other current liabilities from discontinued operations: September 30, 2016 December 31, 2015 Accrued royalties $ 114,368 $ 114,368 Other current liabilities from discontinued operations $ 114,368 $ 114,368

Summary of Significant Accoun28

Summary of Significant Accounting Policies (Details) - shares	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total weighted average anti-dilutive potential common shares	189,654,683	28,650,000
Shares Issuable Upon Exercise of Outstanding Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total weighted average anti-dilutive potential common shares	100,000	4,150,000
Shares Issuable Upon Conversion of Outstanding Convertible Note Payables [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total weighted average anti-dilutive potential common shares	189,554,683	24,500,000

Summary of Significant Accoun29

Summary of Significant Accounting Policies (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Sep. 14, 2016
Summary of Significant Accounting Policies (Textual)
Research and development cost	$ 49,722	$ 49,077	$ 149,358	$ 205,555
Minority interest					25.00%
Maximum [Member]
Summary of Significant Accounting Policies (Textual)
Intangible assets estimated useful lives			10 years
Minimum [Member]
Summary of Significant Accounting Policies (Textual)
Intangible assets estimated useful lives			3 years
Nanotech Fibers LLC [Member]
Summary of Significant Accounting Policies (Textual)
Minority interest					18.75%
August Center Street Holdings Llc [Member]
Summary of Significant Accounting Policies (Textual)
Minority interest					75.00%
General Counsel [Member]
Summary of Significant Accounting Policies (Textual)
Minority interest					25.00%

Going Concern (Details)

Going Concern (Details) - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Going Concern (Textual)
Working capital	$ 2,750,885
Accumulated deficit	$ (6,178,134)	$ (5,452,474)

Inventories (Details)

Inventories (Details) - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Inventories [Abstract]
Raw materials	$ 24,359	$ 24,753
Finished goods	1,778	4,364
Reserve for obsolete inventory	(2,279)	(9,320)
Inventories	$ 23,858	$ 19,797

Investment in Unconsolidated 32

Investment in Unconsolidated Investee (Details)	Sep. 14, 2016USD ($)
Investment In Unconsolidated Investee (Textual)
Advanced to acquired in exchange for a capital contribution	$ 1,000
Minority interest	25.00%
Nanotech Fibers LLC [Member]
Investment In Unconsolidated Investee (Textual)
Minority interest	18.75%
August Center Street Holdings LLC [Member]
Investment In Unconsolidated Investee (Textual)
Minority interest	75.00%
General Counsel [Member]
Investment In Unconsolidated Investee (Textual)
Minority interest	25.00%
Other two parties [Member]
Investment In Unconsolidated Investee (Textual)
Advanced to acquired in exchange for a capital contribution	$ 3,000

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Less: accumulated depreciation	$ (71,964)	$ (58,519)
Property and equipment	26,883	29,994
Office equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Gross	3,466	3,466
Warehouse equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Gross	76,339	76,339
Computer equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Gross	8,708	8,708
Research Lab [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Gross	$ 10,334

Property and Equipment (Detai34

Property and Equipment (Details Textual) - USD ($)	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Property and Equipment (Textual)
Depreciation expense	$ 13,446	$ 13,095
Purchase of property and equipment	$ 10,335

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2016	Dec. 31, 2015
Intangible Assets / Goodwill Impairment Loss [Abstract]
Cost	$ 697,955	$ 697,955
Amortization	(376,715)	(341,081)
Net intangible assets	$ 321,240	$ 356,874

Intangible Assets (Details Text

Intangible Assets (Details Textual) - USD ($)	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Intangible Assets (Textual)
Amortization expense	$ 35,634	$ 35,635
Patents [Member]
Intangible Assets (Textual)
Intangible assets estimated useful lives	11 years

Goodwill Impairment Loss (Detai

Goodwill Impairment Loss (Details)	9 Months Ended
	Sep. 30, 2015USD ($)
Goodwill Impairment Loss (Textual)
Goodwill impairment expense related to the Findex legacy software segment	$ 1,433,465

Notes Payable and Notes Payab38

Notes Payable and Notes Payable - Related Parties (Details) - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Notes Payable and Notes Payable Related Parties [Abstract]
Notes payable	$ 441,283	$ 366,283
Notes payable, related parties	1,993,663	709,000
Total	$ 2,434,946	$ 1,075,283

Notes Payable and Notes Payab39

Notes Payable and Notes Payable - Related Parties (Details 1) - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Notes Payable [Line Items]
Notes payable	$ 441,283	$ 366,283
Note payable to a former shareholder, past due as of January 2012 [Member]
Notes Payable [Line Items]
Notes payable	28,783	28,783
Note payable to a shareholder, past due as of August 1, 2015 [Member]
Notes Payable [Line Items]
Notes payable	300,000	300,000
Note payable to a shareholder, payable upon demand [Member]
Notes Payable [Line Items]
Notes payable	7,500	7,500
Note payable to a shareholder, past due as of October 6, 2015 [Member]
Notes Payable [Line Items]
Notes payable	20,000	20,000
Note payable to an investor due as of September 2016 [Member]
Notes Payable [Line Items]
Notes payable		10,000
Note payable to a shareholder, past due as of April 23, 2016 [Member]
Notes Payable [Line Items]
Notes payable	10,000
Note payable to an investor due as of January 20, 2017 [Member]
Notes Payable [Line Items]
Notes payable	25,000
Note payable to an investor due as of March 4, 2017 [Member]
Notes Payable [Line Items]
Notes payable	$ 50,000

Notes Payable and Notes Payab40

Notes Payable and Notes Payable - Related Parties (Details 2) - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Short-term Debt [Line Items]
Notes payable, related parties	$ 1,993,663	$ 709,000
Note payable, past due as of August 3, 2016 [Member]
Short-term Debt [Line Items]
Notes payable, related parties	239,000	239,000
Note payable to a company controlled by an outside director [Member]
Short-term Debt [Line Items]
Notes payable, related parties	60,000	60,000
Note payable to the Companys outside general counsel [Member]
Short-term Debt [Line Items]
Notes payable, related parties	150,000	150,000
Note payable to an outside director [Member]
Short-term Debt [Line Items]
Notes payable, related parties	30,000	30,000
Note payable to the Company's outside general counsel [Member]
Short-term Debt [Line Items]
Notes payable, related parties	120,000	120,000
Note payable to the Company's outside general counsel one [Member]
Short-term Debt [Line Items]
Notes payable, related parties	10,000	10,000
Note payable to a related party investor, due November 13, 2018 [Member]
Short-term Debt [Line Items]
Notes payable, related parties	100,000	100,000
Note payable to a related party investor, due March 18, 2019 [Member]
Short-term Debt [Line Items]
Notes payable, related parties	100,000
Note payable to a related party investor, due May 12, 2019 [Member]
Short-term Debt [Line Items]
Notes payable, related parties	50,000
Note payable to a related party investor, due June 7, 2019 [Member]
Short-term Debt [Line Items]
Notes payable, related parties	200,000
Note payable to a related party investor,as of September 30, 2016 [Member]
Short-term Debt [Line Items]
Notes payable, related parties	300,000
Note payable to an outside director [Member]
Short-term Debt [Line Items]
Notes payable, related parties	55,500
Note payable to an outside director [Member]
Short-term Debt [Line Items]
Notes payable, related parties	20,500
Note payable to the Company's president and chief executive officer [Member]
Short-term Debt [Line Items]
Notes payable, related parties	349,329
Note payable to the Company's controller who is also a shareholder [Member]
Short-term Debt [Line Items]
Notes payable, related parties	134,604
Note payable to the Company's vice president of research and development [Member]
Short-term Debt [Line Items]
Notes payable, related parties	49,000
Note payable to an independent contractor [Member]
Short-term Debt [Line Items]
Notes payable, related parties	$ 25,700

Notes Payable and Notes Payab41

Notes Payable and Notes Payable - Related Parties (Details Textual) - USD ($)	Sep. 09, 2016	Apr. 12, 2016	Mar. 31, 2015	Sep. 30, 2016	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Notes Payable and Notes Payable Related Party (Textual)
Note payable beneficial conversion feature						$ (250,000)
Proceeds from issuance of convertible notes payable					$ 95,000	$ 20,000
Loss on conversion of note payable				$ 13,593	13,593
Director [Member]
Notes Payable and Notes Payable Related Party (Textual)
Accounts payable related party				37,521	37,521
Majority Shareholder [Member]
Notes Payable and Notes Payable Related Party (Textual)
Convertible note payable				300,000	300,000
Note payable beneficial conversion feature					250,000
Gain on debt settlement			$ 200,000
Debt discount					9,900
Principal amount			$ 300,000
Repayments of loans		$ 10,000
Accrued interest		1,000
Unsecured term note payable		$ 11,000
Related party investor [Member]
Notes Payable and Notes Payable Related Party (Textual)
Convertible note payable plus accrued interest	$ 10,456
Convertible shares of common stock	2,613,963
Convertible Notes Payable [Member]
Notes Payable and Notes Payable Related Party (Textual)
Convertible note payable				745,000	745,000
Proceeds from issuance of convertible notes payable					95,000
Additional issuance of convertible notes payable					650,000
Convertible Notes Payable [Member] | Director [Member]
Notes Payable and Notes Payable Related Party (Textual)
Convertible note payable				$ 60,000	$ 60,000
Convertible note payable plus interest					4.50%
Convertible promissory note, price per share				$ 0.01	$ 0.01
Convertible Notes Payable [Member] | Shareholder one [Member]
Notes Payable and Notes Payable Related Party (Textual)
Convertible note payable				$ 100,000	$ 100,000
Convertible Notes Payable [Member] | Related party investor [Member]
Notes Payable and Notes Payable Related Party (Textual)
Convertible note payable				100,000	100,000		$ 100,000
Convertible Notes Payable [Member] | Related party investor one [Member]
Notes Payable and Notes Payable Related Party (Textual)
Convertible note payable				100,000	100,000
Convertible Notes Payable [Member] | Related party investor two [Member]
Notes Payable and Notes Payable Related Party (Textual)
Convertible note payable				50,000	50,000
Convertible Notes Payable [Member] | Related party investor three [Member]
Notes Payable and Notes Payable Related Party (Textual)
Convertible note payable				$ 200,000	$ 200,000
Notes payable [Member]
Notes Payable and Notes Payable Related Party (Textual)
Due date					Jan. 31, 2012
Interest rate				5.00%	5.00%
Convertible note payable plus interest					10.00%
Notes payable [Member] | Director [Member]
Notes Payable and Notes Payable Related Party (Textual)
Interest rate				4.50%	4.50%
Convertible promissory note, price per share				$ 0.01	$ 0.01
Notes payable [Member] | Outside director one [Member]
Notes Payable and Notes Payable Related Party (Textual)
Interest rate				4.50%	4.50%
Convertible promissory note, price per share				$ 0.01	$ 0.01
Notes payable [Member] | General Counsel [Member]
Notes Payable and Notes Payable Related Party (Textual)
Interest rate				4.50%	4.50%
Convertible promissory note, price per share				$ 0.01	$ 0.01
Notes payable [Member] | General Counsel one [Member]
Notes Payable and Notes Payable Related Party (Textual)
Interest rate				4.50%	4.50%
Convertible promissory note, price per share				$ 0.007	$ 0.007
Notes payable [Member] | General Counsel Two [Member]
Notes Payable and Notes Payable Related Party (Textual)
Interest rate				12.00%	12.00%
Convertible promissory note, price per share				$ 0.008	$ 0.008
Notes payable [Member] | Related party investor [Member]
Notes Payable and Notes Payable Related Party (Textual)
Interest rate				10.00%	10.00%
Convertible promissory note, price per share				$ 0.01	$ 0.01
Notes payable [Member] | Related party investor one [Member]
Notes Payable and Notes Payable Related Party (Textual)
Interest rate				10.00%	10.00%
Convertible promissory note, price per share				$ 0.01	$ 0.01
Notes payable [Member] | Related party investor two [Member]
Notes Payable and Notes Payable Related Party (Textual)
Interest rate				10.00%	10.00%
Convertible promissory note, price per share				$ 0.01	$ 0.01
Notes payable [Member] | Related party investor three [Member]
Notes Payable and Notes Payable Related Party (Textual)
Interest rate				10.00%	10.00%
Convertible promissory note, price per share				$ 0.01	$ 0.01
Notes payable one [Member]
Notes Payable and Notes Payable Related Party (Textual)
Due date					Aug. 1, 2015
Interest rate				10.00%	10.00%
Notes payable two [Member]
Notes Payable and Notes Payable Related Party (Textual)
Due date					Oct. 6, 2015
Fixed interest payment					$ 2,000
Convertible promissory note, price per share				$ 0.01	$ 0.01
Notes payable three [Member]
Notes Payable and Notes Payable Related Party (Textual)
Due date					Sep. 30, 2016
Interest rate				10.00%	10.00%
Convertible promissory note, price per share				$ 0.02	$ 0.02
Notes payable four [Member]
Notes Payable and Notes Payable Related Party (Textual)
Due date					Apr. 23, 2016
Fixed interest payment					$ 1,000
Convertible promissory note, price per share				$ 0.005	$ 0.005
Notes payable five [Member]
Notes Payable and Notes Payable Related Party (Textual)
Due date					Jan. 20, 2017
Interest rate				10.00%	10.00%
Convertible promissory note, price per share				$ 0.01	$ 0.01
Notes payable six [Member]
Notes Payable and Notes Payable Related Party (Textual)
Due date					Mar. 4, 2017
Interest rate				10.00%	10.00%
Convertible promissory note, price per share				$ 0.01	$ 0.01
Notes payable seven [Member]
Notes Payable and Notes Payable Related Party (Textual)
Due date					Aug. 3, 2016
Notes Payable Eleven [Member] | Related Party investor Four [Member]
Notes Payable and Notes Payable Related Party (Textual)
Accrued interest				10.00%	10.00%
Notes Payable Twelve [Member] | Outside director one [Member]
Notes Payable and Notes Payable Related Party (Textual)
Convertible note payable plus interest					0.007%
Accrued interest				4.50%	4.50%
Notes Payable Twelve [Member] | Outside director two[Member]
Notes Payable and Notes Payable Related Party (Textual)
Convertible note payable plus interest					0.007%
Accrued interest				4.50%	4.50%
Notes Payable Thirteen [Member] | President And Chief Executive Officer [Member]
Notes Payable and Notes Payable Related Party (Textual)
Convertible note payable plus interest					0.007%
Accrued interest				4.50%	4.50%
Notes Payable Fourteen [Member] | Controller [Member]
Notes Payable and Notes Payable Related Party (Textual)
Convertible note payable plus interest					0.007%
Accrued interest				4.50%	4.50%
Notes Payable Fifteen [Member] | Vice president of research and development [Member]
Notes Payable and Notes Payable Related Party (Textual)
Convertible note payable plus interest					0.007%
Accrued interest				4.50%	4.50%
Notes Payable Sixteen [Member] | Contractor [Member]
Notes Payable and Notes Payable Related Party (Textual)
Convertible note payable plus interest					0.007%
Accrued interest				4.50%	4.50%

Loss on Conversion of Note Pa42

Loss on Conversion of Note Payable (Details) - USD ($)	Sep. 09, 2016	Sep. 30, 2016	Sep. 30, 2016
Loss on Conversion of Note Payable (Textual)
Loss on conversion of note payable		$ 13,593	$ 13,593
Private investor [Member]
Loss on Conversion of Note Payable (Textual)
Convertible note payable plus accrued interest	$ 10,456
Convertible shares of common stock	2,613,963

Gain on Debt Settlement (Detail

Gain on Debt Settlement (Details)	9 Months Ended
	Sep. 30, 2015USD ($)
Gain On Debt Settlement Textual [Abstract]
Gain on debt settlement	$ 200,000
Convertible note agreement	250,000
Conversion feature	(250,000)
Original convertible note payable along with the conversion feature	(250,000)
Derivative liability total	500,000
Adjusted principal amount	$ 300,000

Stockholders' Equity (Deficit)

Stockholders' Equity (Deficit) (Details)	Sep. 09, 2016USD ($)shares	Sep. 30, 2016USD ($)$ / sharesshares	Sep. 30, 2016USD ($)Warrants$ / sharesshares
Stockholders' Equity (Deficit) (Textual)
Restricted shares of common stock			3,500,000
Share price per share | $ / shares		$ 0.006	$ 0.006
proceeds of stockholders' equity | $			$ 21,000
Loss on conversion of note payable | $		$ 13,593	$ 13,593
Committed to issue numbers of common stock to the independent contractor			71,808
Warrants outstanding		100,000	100,000
Investor [Member]
Stockholders' Equity (Deficit) (Textual)
Convertible note payable plus accrued interest | $	$ 10,456
Convertible shares of common stock	2,613,963
Warrant [Member]
Stockholders' Equity (Deficit) (Textual)
Total number of warrants issued			4,150,000
Warrant issued for additional purchase of common stock			100,000
Warrants exercise price | $ / shares			$ 0.10
Number of warrants issued | Warrants			12
Term of warrant			1 year
Warrants expiration date			Sep. 30, 2016

Commitments and Contingencies (

Commitments and Contingencies (Details)	Jul. 30, 2014USD ($)	Feb. 28, 2015USD ($)ft²	Jan. 31, 2015USD ($)ft²	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)
Commitments and Contingencies (Textual)
Rent expense				$ 21,638	$ 21,000	$ 64,915	$ 63,000
Monthly rent amount related to sales and use taxes		$ 2,929	$ 7,105
Term of renewal of lease			5 years
Area of Company leases | ft²		3,200	8,560
Lease expiration date		Dec. 31, 2016	Dec. 31, 2019
Current accrued rent				5,391		5,391
Rent deposit						2,500
Total accrued rent				7,891		7,891
Chief Executive Officer [Member]
Commitments and Contingencies (Textual)
Accrued base salary				27,082		27,082
Vested deferred vacation compensation				12,501		12,501
Vice president of research and development [Member]
Commitments and Contingencies (Textual)
Accrued royalties				$ 9,420		9,420
Employment Agreement [Member] | Chief Executive Officer [Member]
Commitments and Contingencies (Textual)
Annual base salary	$ 162,500
Term of employment agreement	3 years
Percentage of provision for incentive-based bonus	1.50%
Maximum limit of bonus	$ (500,000)
Employment Agreement [Member] | Mr. Gimvang [Member]
Commitments and Contingencies (Textual)
Annual base salary						$ 120,000
Agreement term						3 years
Revenue percentage						5.00%
Lease Agreements [Member]
Commitments and Contingencies (Textual)
Rent expense						$ 85,416	$ 86,963

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	Oct. 31, 2016	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015	Dec. 31, 2014	Oct. 18, 2016
Related Party Transactions (Textual)
Non-interest bearing note payable, due		$ 239,000		$ 239,000
Revenues related parties, net		12,975	$ 6,251	$ 60,757	$ 14,509
Operating agreement description				As of September 30, 2016, the Company had entered into an operating agreement pursuant to which it had become the holder of an approximately 25% equity interest in a closely held private Florida limited liability company, Advanced Nanofibers LLC ("Advanced"). Advanced is comprised of three entity members, including the Company, Nanotech Fibers LLC, and EnVont, LLC. The Company's president and chief executive officer currently holds a 18.75% equity interest in Nanotech Fibers LLC through a closely held private Florida limited liability company, August Center Street Holdings LLC. August Center Street Holdings is owned 75% by the Company's president and chief executive officer and 25% by the Company's general counsel.
Subsequent Event [Member]
Related Party Transactions (Textual)
Convertible note payable	$ 17,950
Debt conversion, Original debt, Due date of debt	Aug. 3, 2016
Convertible Notes Payable [Member]
Related Party Transactions (Textual)
Convertible note payable		745,000		$ 745,000
Convertible Notes Payable Five [Member]
Related Party Transactions (Textual)
Convertible note payable		300,000		$ 300,000
Convertible note payable plus interest				10.00%
Director one [Member] | Convertible Notes Payable [Member]
Related Party Transactions (Textual)
Convertible note payable		$ 60,000		$ 60,000
Convertible note payable plus interest				4.50%
Convertible promissory note, price per share		$ 0.01		$ 0.01
Director one [Member] | Convertible Notes Payable One [Member]
Related Party Transactions (Textual)
Convertible note payable		$ 30,000		$ 30,000
Convertible note payable plus interest				4.50%
Convertible promissory note, price per share		$ 0.01		$ 0.01
Director three [Member]
Related Party Transactions (Textual)
Convertible note payable		$ 55,500		$ 55,500
Convertible note payable plus interest				4.50%
Convertible promissory note, price per share		$ 0.007		$ 0.007
Director four [Member] | Convertible Notes Payable One [Member]
Related Party Transactions (Textual)
Convertible note payable		$ 20,500		$ 20,500
Convertible note payable plus interest				4.50%
Convertible promissory note, price per share		$ 0.007		$ 0.007
General Counsel [Member] | Convertible Notes Payable Two [Member]
Related Party Transactions (Textual)
Convertible note payable							$ 150,000
Convertible note payable plus interest							4.50%
Convertible promissory note, price per share							$ 0.01
General Counsel [Member] | Convertible Notes Payable Three [Member]
Related Party Transactions (Textual)
Convertible note payable						$ 120,000
Convertible note payable plus interest						4.50%
Convertible promissory note, price per share						$ 0.007
General Counsel [Member] | Convertible Notes Payable Four [Member]
Related Party Transactions (Textual)
Convertible note payable		$ 10,000		$ 10,000
Convertible note payable plus interest				12.00%
Convertible promissory note, price per share		$ 0.008		$ 0.008
Shareholder [Member]
Related Party Transactions (Textual)
Convertible note payable		$ 300,000		$ 300,000
Concentration Risk, Percentage				23.00%
Shareholder [Member] | Subsequent Event [Member]
Related Party Transactions (Textual)
Convertible note payable								$ 17,950
Investor and Shareholder [Member] | Subsequent Event [Member]
Related Party Transactions (Textual)
Convertible note payable	$ 10,000
Investor and Shareholder [Member] | Convertible Notes Payable Five [Member]
Related Party Transactions (Textual)
Convertible note payable		$ 100,000		$ 100,000
Convertible note payable plus interest				10.00%
Convertible promissory note, price per share		$ 0.01		$ 0.01
Debt conversion, Original debt, Due date of debt				Nov. 13, 2018
Investor and Shareholder [Member] | Convertible Notes Payable Six [Member]
Related Party Transactions (Textual)
Convertible note payable		$ 100,000		$ 100,000
Convertible note payable plus interest				10.00%
Convertible promissory note, price per share		$ 0.01		$ 0.01
Debt conversion, Original debt, Due date of debt				Mar. 18, 2019
Investor and Shareholder [Member] | Convertible Notes Payable Seven [Member]
Related Party Transactions (Textual)
Convertible note payable		$ 50,000		$ 50,000
Convertible note payable plus interest				10.00%
Convertible promissory note, price per share		$ 0.01		$ 0.01
Debt conversion, Original debt, Due date of debt				May 12, 2019
Investor and Shareholder [Member] | Convertible Notes Payable Eight [Member]
Related Party Transactions (Textual)
Convertible note payable		$ 100,000		$ 100,000
Convertible note payable plus interest				10.00%
Convertible promissory note, price per share		$ 0.01		$ 0.01
Debt conversion, Original debt, Due date of debt				Jun. 7, 2019
Shareholder one [Member]
Related Party Transactions (Textual)
Concentration Risk, Percentage				16.00%
President and chief executive officer [Member] | Convertible Notes Payable One [Member]
Related Party Transactions (Textual)
Convertible note payable		$ 349,329		$ 349,329
Convertible note payable plus interest				4.50%
Convertible promissory note, price per share		$ 0.007		$ 0.007
Controller [Member] | Convertible Notes Payable One [Member]
Related Party Transactions (Textual)
Convertible note payable		$ 134,604		$ 134,604
Convertible note payable plus interest				4.50%
Convertible promissory note, price per share		$ 0.007		$ 0.007
Vice President [Member] | Convertible Notes Payable One [Member]
Related Party Transactions (Textual)
Convertible note payable		$ 49,000		$ 49,000
Convertible note payable plus interest				4.50%
Convertible promissory note, price per share		$ 0.007		$ 0.007
Independent Contractor [Member] | Convertible Notes Payable One [Member]
Related Party Transactions (Textual)
Convertible note payable		$ 25,700		$ 25,700
Convertible note payable plus interest				4.50%
Convertible promissory note, price per share		$ 0.007		$ 0.007

Discontinued Operations (Detail

Discontinued Operations (Details) - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Other current liabilities from discontinued operations:
Accrued royalties	$ 114,368	$ 114,368
Other current liabilities from discontinued operations	$ 114,368	$ 114,368

Discontinued Operations (Deta48

Discontinued Operations (Details Textual) - QuickVerse Product Line [Member]	May 05, 2011USD ($)
Discontinued Operations (Textual)
Purchase price of QuickVerse product line	$ 975,000
Existing liability	$ 140,000

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)	Nov. 14, 2016	Nov. 30, 2016	Oct. 31, 2016	Sep. 30, 2015	Sep. 30, 2016	Dec. 31, 2015
Subsequent Events (Textual)
Notes payable, related parties					$ 539,000	$ 239,000
Gain on debt settlement				$ 200,000
Share price per share					$ 0.006
Subsequent Event [Member]
Subsequent Events (Textual)
Convertible note payable			$ 17,950
Debt conversion, Original debt, Due date of debt			Aug. 3, 2016
Notes payable, related parties			$ 239,000
Gain on debt settlement			221,050
Description of equity interest	The three entity members of Advanced, with unanimous written consent, resolved to grant a membership interest in Advanced equal to one half percent (0.5%) to an individual in exchange for introductory and other services to be rendered in connection with the cementitious industry. The individual is also a shareholder of the Company. As such, the Company's equity interest in Advanced changed from 25% to 24.875%.
Subsequent Event [Member] | Outside director and shareholder [Member]
Subsequent Events (Textual)
Convertible note payable			$ 20,000
Convertible note payable plus interest			4.50%
Convertible promissory note, price per share			$ 0.005
Subsequent Event [Member] | Investor [Member]
Subsequent Events (Textual)
Restricted shares		1,000,000	1,000,000
Restricted shares, value		$ 10,000	$ 10,000
Share price per share		$ 0.01	$ 0.01
Subsequent Event [Member] | Investor and Shareholder [Member]
Subsequent Events (Textual)
Convertible note payable			$ 10,000
Subsequent Event [Member] | Independent Contractor [Member]
Subsequent Events (Textual)
Restricted shares			684,285
Restricted shares, value			$ 100