Sito Mobile (SITOQ) 10-Q/A 20 Aug 18 2017 Q2 Quarterly report (amended) Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2017	Aug. 10, 2018
Document and Entity Information [Abstract]
Entity Registrant Name	SITO MOBILE, LTD.
Entity Central Index Key	1,157,817
Trading Symbol	SITO
Amendment Flag	true
Amendment Description	This Amendment No. 1 on Form 10-Q/A (“Amendment No. 1”) amends the Quarterly Report on Form 10-Q of SITO Mobile, Ltd. (the “Company”) for the quarterly period ended June 30, 2017, as originally filed with the U.S. Securities and Exchange Commission (the “SEC”) on August 15, 2017 (the “Original Filing”). As previously disclosed in a Current Report on Form 8-K filed with the SEC on April 2, 2018 and described in more detail below and in Note 18 of the Notes to Condensed Consolidated Unaudited Financial Statements, we determined that we had improperly accounted for certain items. As a result of the improper accounting for those items, the Audit Committee of the Company’s Board of Directors (the “Audit Committee”), after considering the recommendations of the Company’s management and consulting with BDO USA, LLP, the Company’s independent registered public accounting firm, concluded that the Company’s unaudited condensed consolidated financial statements included in the Original Filing should not be relied upon. To correctly account for the items described below and in Note 18 of the Notes to Condensed Consolidated Unaudited Financial Statements, we are amending the Original Filing to provide restated condensed consolidated unaudited financial statements as of and for the quarterly period ended June 30, 2017, and to amend related disclosures. As previously disclosed, after consultation with its advisors, the Audit Committee determined that the licensing revenue from the Company’s licensing arrangement with Personalized Media Communications, LLC (the “JV License”) should have been recorded as Earnings from Joint Venture rather than top-line revenue and that the renewal of the JV License in June 2017 resulted in the JV License becoming a perpetual license under generally acceptable accounting principles, requiring upfront recognition of an approximately $4,500,000 pre-payment. Additionally, approximately $350,000 of operating cash flows was reclassed to investing activities. The Company’s management has concluded that the adjustments to correctly account for these items reflect a material weakness in the Company’s internal controls over financial reporting caused by an insufficient complement of finance and accounting resources within the organization to ensure the proper application of U.S. generally accepted accounting principles relating to the Company’s complex non-routine transactions. For a description of the material weakness in the Company’s internal control over financial reporting identified by management as a result of the improper accounting of these items and management’s plan to remediate this material weakness, see Part I — Item 4 (Controls and Procedures). For ease of reference, this Amendment No. 1 amends and restates the Original Filing in its entirety. Revisions to the Original Filing have been made to the following sections: Part I – Item 1 (Financial Statements) Part I – Item 2 (Management’s Discussion and Analysis of Financial Condition and Results of Operations) Part I – Item 4 (Controls and Procedures) Part II – Item 6 (Exhibits) In addition, as required by Rule 12b-15, the Company’s principal executive officer and the Company’s principal financial officer are providing new currently dated certifications. Accordingly, the Company hereby amends Part II – Item 6 (Exhibits) in the Original Filing to reflect the filing or furnishing, as applicable, of the new certifications, to correctly indicate that Exhibits 32.1 and 32.2 are to be furnished herewith and to furnish various exhibits related to XBRL. Except as described above, this Amendment No. 1 does not amend, update or change any other items in the Original Filing and does not purport to reflect any information or events subsequent to the filing thereof. As such, this Amendment No. 1 speaks only as of the date the Original Filing was filed, and the Company has not undertaken herein to amend, supplement or update any information contained in the Original Filing to give effect to any subsequent events and any forward-looking statements represent management’s views as of the date of the Original Filing and should not be assumed to be accurate as of any date thereafter. Accordingly, this Amendment No. 1 should be read in conjunction with the Company’s filings made with the SEC subsequent to the filing of the Original Filing, including any amendment to those filings.
Current Fiscal Year End Date	--12-31
Document Type	10-Q
Document Period End Date	Jun. 30, 2017
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2,017
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		25,373,139

Unaudited Condensed Consolidate

Unaudited Condensed Consolidated Balance Sheets - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Current assets
Cash and cash equivalents	$ 3,176,550	$ 8,744,545
Accounts receivable, net	9,980,386	8,842,256
Other prepaid expenses	540,183	229,039
Assets from discontinued operations - net	14,390	870,716
Total current assets	13,711,509	18,686,556
Property and equipment, net	500,581	410,688
Other assets
Capitalized software development costs, net	1,852,959	1,698,992
Intangible assets:
Patents	478,517	461,730
Patent applications cost	836,785	854,088
Other intangible assets, net	1,303,507	1,439,007
Goodwill	6,444,225	6,444,225
Other assets including security deposits	112,815	150,038
Total other assets	11,028,808	11,048,080
Total assets	25,240,898	30,145,324
Current liabilities
Accounts payable	6,109,088	3,184,237
Accrued expenses	1,935,235	2,180,944
Deferred revenue, current portion	70,725	245,407
Other current liabilities, including security deposit	7,500
Current obligations under capital lease	3,576	3,446
Note payable, net - current portion	4,399,981	2,896,893
Liabilities held for sale	266,011	607,236
Total current liabilities	12,792,116	9,118,163
Long-term liabilities
Obligations under capital lease	936	2,756
Note payable, net		3,952,827
Total long-term liabilities	936	3,955,583
Total liabilities	12,793,052	13,073,746
Commitments and contingencies - See notes 16
Stockholders' Equity
Preferred stock, $.0001 par value, 5,000,000 shares authorized; none outstanding
Common stock, $.001 par value; 100,000,000 shares authorized, 20,715,564 shares issued and outstanding as of June 30, 2017 and $.001 par value; 100,000,000 shares authorized, 20,681,047 shares issued and outstanding as of December 31, 2016	20,715	20,680
Additional paid-in capital	158,428,152	157,829,709
Accumulated deficit	(146,001,021)	(140,778,811)
Total stockholders' equity	12,447,846	17,071,578
Total liabilities and stockholders' equity	$ 25,240,898	$ 30,145,324

Unaudited Condensed Consolidat3

Unaudited Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares outstanding
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	20,715,564	20,681,047
Common stock, shares outstanding	20,715,564	20,681,047

Unaudited Condensed Consolidat4

Unaudited Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Revenue
Media placement	$ 10,725,454	$ 8,297,880	$ 17,247,586	$ 13,159,380
Licensing and royalties	29,311	125,946	59,927	261,365
Total revenue	10,754,765	8,423,826	17,307,513	13,420,745
Costs and Expenses
Cost of revenue	5,626,862	3,770,916	9,021,923	6,214,053
Sales and marketing	3,735,131	2,690,959	7,212,042	4,814,733
General and administrative	4,087,978	1,204,559	6,418,432	2,880,004
Depreciation and amortization	120,923	149,871	282,687	304,376
Total costs and expenses	13,570,894	7,816,305	22,935,084	14,213,166
(Loss) income from operations	(2,816,129)	607,521	(5,627,571)	(792,421)
Other Income (Expense)
Earnings from joint venture	1,372,541		1,464,754
Interest expense	(352,147)	(445,091)	(743,761)	(884,891)
Net (loss) before income taxes	(1,795,735)	162,430	(4,906,578)	(1,677,312)
Provision for income taxes
Net (loss) income from continuing operations	(1,795,735)	162,430	(4,906,578)	(1,677,312)
Discontinued Operations
(Loss) income from operations of discontinued component	(367,008)	562,825	(315,632)	1,231,871
Income tax benefit
Net (loss) income from discontinued operations	(367,008)	562,825	(315,632)	1,231,871
Net (loss) income	$ (2,162,743)	$ 725,255	$ (5,222,210)	$ (445,441)
Basic net income (loss) per share
Continuing operations	$ (0.09)	$ 0.01	$ (0.24)	$ (0.10)
Discontinued operations	(0.02)	0.03	(0.02)	0.07
Basic net loss per share	$ (0.10)	$ 0.04	$ (0.25)	$ (0.03)
Basic weighted average shares outstanding	20,693,809	17,355,478	20,687,463	17,288,445
Diluted earnings (loss) per share
Continuing operations		$ 0.01
Discontinued operations		0.03
Diluted net earnings (loss) per share		$ 0.04
Diluted weighted average shares outstanding		19,831,509

Unaudited Condensed Consolidat5

Unaudited Condensed Consolidated Statements of Changes in Stockholders' Equity - USD ($)	Total	Common Stock	Additional Paid-in Capital	Accumulated Deficit
Beginning balance at Dec. 31, 2015	$ 5,180,578	$ 17,156	$ 144,538,247	$ (139,374,825)
Beginning balance, shares at Dec. 31, 2015		17,157,520
Shares issued on exercise of stock options	1,069,073	$ 257	1,068,816
Shares issued on exercise of stock options, shares		256,860
Compensation recognized on option grants	1,337,912		1,337,912
Issuance of stock for restructuring of debt	568,000	$ 200	567,800
Issuance of stock for restructuring of debt, shares		200,000
Issuance of common stock	10,320,001	$ 3,067	10,316,934
Issuance of common stock, shares		3,066,667
Net (loss) for the period	(1,403,986)			(1,403,986)
Ending balance at Dec. 31, 2016	17,071,578	$ 20,680	157,829,709	(140,778,811)
Ending balance, shares at Dec. 31, 2016		20,681,047
Shares issued on exercise of stock options	2,500	$ 35	2,465
Shares issued on exercise of stock options, shares		34,517
Compensation recognized on option grants	595,978		595,978
Net (loss) for the period	(5,222,210)			(5,222,210)
Ending balance at Jun. 30, 2017	$ 12,447,846	$ 20,715	$ 158,428,152	$ (146,001,021)
Ending balance, shares at Jun. 30, 2017		20,715,564

Unaudited Condensed Consolidat6

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Cash Flows from Operating Activities
Net (loss) income	$ (2,162,743)	$ 725,255	$ (5,222,210)	$ (445,441)
Less: (loss) income from discontinued operations, net of tax	(367,008)	562,825	(315,632)	1,231,871
Net (loss) income from continuing operations	(1,795,735)	162,430	(4,906,578)	(1,677,312)
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:
Depreciation expense	34,707	32,691	76,125	66,288
Amortization expense - software development costs	225,611	152,749	438,093	286,098
Amortization expense - patents	18,465	49,431	71,062	98,119
Amortization expense - discount of debt	178,255	198,910	364,439	369,986
Amortization expense - deferred costs	8,453	9,432	17,281	21,596
Amortization expense - intangible assets	67,750	67,750	135,500	139,970
Provision for bad debt	126,924	95,005	166,869	346,877
Loss on disposition of assets			6,024
Stock based compensation	254,228	184,546	595,487	556,663
Changes in operating assets and liabilities:
(Increase) in accounts receivable, net	(2,489,039)	(2,771,968)	(1,305,001)	(3,258,787)
(Increase) decrease in prepaid expenses	(253,874)	64,857	(311,144)	44,448
(Increase) decrease in other assets	(9,625)	(10,794)	19,942	(9,965)
Increase in accounts payable	3,060,001	1,291,847	2,924,852	1,795,664
(Decrease) increase in accrued expenses	(548,068)	246,574	(245,709)	543,391
(Decrease) increase in deferred revenue	(164,594)	249,054	(174,682)	31,065
Increase in other liabilities	7,500		7,500
Increase in accrued interest	50,370	60,474	58,322	129,935
Net cash (used in) provided by operating activities - continuing operations	(1,228,671)	82,988	(2,061,618)	(515,964)
Net cash (used in) provided by operating activities - discontinued operations	(159,608)	838,884	(112,982)	1,931,244
Net cash (used in) provided by operating activities	(1,388,279)	921,872	(2,174,600)	1,415,280
Cash Flows from Investing Activities
Patents and patent applications costs	(36,787)	(41,449)	(70,546)	(91,074)
Purchase of property and equipment	(31,182)	(9,852)	(199,046)	(12,147)
Proceeds from sale of property and equipment			27,000
Capitalized software development costs	(273,280)	(252,453)	(592,060)	(538,611)
Net cash (used in) investing activities - continuing operations	(341,249)	(303,754)	(834,652)	(641,832)
Net cash provided by (used in) investing activities - discontinued operations	356	(90,220)	312,947	(230,599)
Net cash (used in) investing activities	(340,893)	(393,974)	(521,705)	(872,431)
Cash Flows from Financing Activities
Proceeds from issuance of common stock	2,500		2,500
Restructuring of debt				(100,000)
Principal reduction on obligation under capital lease	(852)	697	(1,690)	(81)
Principal reduction on repayment of debt	(2,047,500)	(525,000)	(2,872,500)	(1,366,668)
Net cash (used in) financing activities - continuing operations	(2,045,852)	(524,303)	(2,871,690)	(1,466,749)
Net cash (used in) financing activities - discontinued operations		(4,261)		(8,500)
Net cash (used in) financing activities	(2,045,852)	(528,564)	(2,871,690)	(1,475,249)
Net (decrease) increase in cash and cash equivalents	(3,775,024)	(666)	(5,567,995)	(932,400)
Cash and cash equivalents - beginning of period	6,951,574	1,683,450	8,744,545	2,615,184
Cash and cash equivalents - ending of period	3,176,550	1,682,784	3,176,550	1,682,784
Supplemental Information:
Interest expense paid	120,527	115,812	310,890	297,657
Income taxes paid	$ 14,806	$ 17,729	$ 14,806	$ 17,729

Organization, History and Busin

Organization, History and Business	6 Months Ended
	Jun. 30, 2017
Organization, History and Business [Abstract]
Organization, History and Business	1. Organization, History and Business SITO Mobile, Ltd. (“the Company”) was incorporated in Delaware on May 31, 2000, under its original name, Hosting Site Network, Inc. On May 12, 2008, the Company changed its name to Single Touch Systems, Inc. and on September 26, 2014, it changed its name to SITO Mobile, Ltd. Reverse Stock Split On July 29, 2015, the Company filed an amendment to its Restated Certificate of Incorporation to effect a 1-for-10 reverse split of its issued and outstanding common stock. The reverse split became effective in the market on July 30, 2015. Unless otherwise noted, all references herein to the number of common shares, price per common share or weighted average number of common shares outstanding have been adjusted to reflect this reverse stock split on a retroactive basis. Amendments to Articles of Incorporation or Bylaws On March 1, 2016, the Company amended its Certificate of Incorporation to reduce the number of authorized shares of common stock from 300,000,000 to 100,000,000 shares. On June 1, 2017, the Company amended and restated its Bylaws pursuant to a written consent of the Company’s stockholders in accordance with Section 228 of the General Corporation Law of the State of Delaware. Change in Fiscal Year On May 5, 2016, the Company elected to transition from a September 30 year-end to a December 31 year-end.

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2017
Summary of Significant Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies Reclassification Certain reclassifications have been made to conform the 2016 amounts to the 2017 classifications for comparative purposes. Principles of Consolidation The accompanying consolidated financial statements include the accounts of SITO Mobile, Ltd. and its wholly-owned subsidiaries, SITO Mobile Solutions Inc., SITO Mobile R&D IP, LLC, SITO Mobile Media Inc. and DoubleVision Networks Inc. (“DoubleVision”). Intercompany transactions and balances have been eliminated in consolidation. Basis of Presentation Our consolidated financial statements include our accounts, as well as those of our wholly-owned subsidiaries. Our accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all the information and footnote disclosures required by U.S. GAAP for complete financial statements. The consolidated financial statements reflect all adjustments considered necessary for a fair presentation of the consolidated results of operations and financial position for the interim periods presented. All such adjustments are of a normal recurring nature. These unaudited interim consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes to the consolidated financial statements contained in our Annual Report on Form 10-K for the year ended December 31, 2016. The preparation of financial statements in conformity with U.S. GAAP requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities, at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The results of operations for the three and six months ended June 30, 2017 (as Restated) are not necessarily indicative of the results to be expected for any other interim period or for the results of the full year ending December 31, 2017 as reported in our Annual Report on Form 10-K as filed with the Securities and Exchange Commissions (SEC) on April 2, 2018. Cash and Cash Equivalents The Company considers cash and cash equivalents to include all stable, highly liquid investments with maturities of three months or less. Accounts Receivable, net Accounts receivable are reported at the customers’ outstanding balances, less any allowance for doubtful accounts. Interest is not accrued on overdue accounts receivable. Allowance for Doubtful Accounts An allowance for doubtful accounts on accounts receivable is charged to operations in amounts sufficient to maintain the allowance for uncollectible accounts at a level management believes is adequate to cover any probable losses. Management determines the adequacy of the allowance based on historical write-off percentages and information collected from individual customers. Accounts receivable are charged off against the allowance when collectability is determined to be permanently impaired. Property and Equipment, net Property and equipment are stated at cost. Major renewals and improvements are charged to the asset accounts while replacements, maintenance and repairs that do not improve or extend the lives of the respective assets are expensed. At the time property and equipment are retired or otherwise disposed of, the asset and related accumulated depreciation accounts are relieved of the applicable amounts. Gains or losses from retirements or sales are credited or charged to income. Depreciation is computed on the straight-line and accelerated methods for financial reporting and income tax reporting purposes based upon the following estimated useful lives: Software development 3 years Equipment and computer hardware 5 years Office furniture 5 years Leasehold Improvements 5 years Long-Lived Assets The Company accounts for long-lived assets in accordance with Accounting Standards Codification (“ASC”) Topic 360-10-05, “Accounting for the Impairment or Disposal of Long-Lived Assets.” ASC Topic 360-10-05 requires that long-lived assets be reviewed for impairment whenever events or changes in circumstances indicate that the historical carrying value of an asset may no longer be appropriate. We assess recoverability of the carrying value of an asset by estimating the future net cash flows expected to result from the asset, including eventual disposition. If the future net cash flows are less than the carrying value of the asset, an impairment loss is recorded equal to the difference between the asset’s carrying value and fair value or disposable value. Goodwill Goodwill represents the excess of the purchase price over the fair value of net assets acquired in business combinations. ASC 350 requires that goodwill be tested for impairment on an annual basis and between annual tests when circumstances indicate that the recoverability of the carrying amount of goodwill may be in doubt. Application of the goodwill impairment test requires judgment, including determining the fair value. Significant judgments required to estimate the fair value including estimating future cash flows, determining appropriate discount rates and other assumptions. Changes in these estimates and assumptions could materially affect the determination of fair value and/or goodwill impairment. There were no impairments recorded to goodwill for the periods presented. Capitalized Software Development Costs The Company accounts for costs incurred to develop or purchase computer software for internal use in accordance with ASC Topic 350-40 “Internal-Use Software.” As required by ASC 350-40, the Company capitalizes the costs incurred during the application development stage, which include costs to design the software configuration and interfaces, coding, installation, and testing. Costs incurred during the preliminary project stage along with post-implementation stages of internal use computer software are expensed as incurred. Capitalized development costs are amortized over a period of two to three years. Costs incurred to maintain existing product offerings are expensed as incurred. The capitalization and ongoing assessment of recoverability of development costs requires considerable judgment by management with respect to certain external factors, including, but not limited to, technological and economic feasibility, and estimated economic life. Patent and Patent Application Costs Intangible assets include patents developed and purchased which are recorded at cost. The cost of the patents are capitalized and once issued, are amortized over their remaining useful lives. Future costs incurred for issued patents are expensed as incurred. Capital Leases Assets and liabilities under capital leases are recorded at the lower of the present value of the minimum lease payments or the fair value of the leased assets. The assets are depreciated over the lower of their related lease terms or their estimated productive lives. Depreciation of the assets under capital leases is included in depreciation expense. Debt Issuance Costs Deferred debt issuance costs are amortized using the effective interest method over the related term of the debt and are presented on the balance sheet as a direct deduction from the debt liability. The amortization of deferred debt issuance costs is included in interest expense. Income Taxes The Company accounts for its income taxes under the provisions of ASC Topic 740, “Income Taxes.” The method of accounting for income taxes under ASC 740 is an asset and liability method. The asset and liability method requires the recognition of deferred tax liabilities and assets for the expected future tax consequences of temporary differences between tax bases and financial reporting bases of other assets and liabilities. The Company had no material unrecognized income tax assets or liabilities for the three and six months ended June 30, 2017 or for the three and six months ended June 30, 2016. The Company recognizes income tax interest and penalties as a separately identified component of general and administrative expense. Issuances Involving Non-cash Consideration All issuances of the Company’s stock for non-cash consideration have been assigned a dollar amount equaling the market value of the shares issued on the date the shares were issued for such services and property. The non-cash consideration paid pertains to consulting services, the acquisition of a software license, the acquisition of DoubleVision and assets purchased from Hipcricket, Inc. Revenue Recognition and Deferred Revenue The Company recognizes media placement revenue based on the activity of mobile users viewing ads through developer applications and mobile websites. Media placement revenues are recognized when the Company’s advertising services are delivered based on the specific terms of the advertising contract, which are commonly based on the number of ads delivered, or views, clicks or actions by users on mobile advertisements. At such time, the Company’s services have been provided, the fees charged are fixed or determinable, persuasive evidence of an arrangement exists, and collectability is reasonably assured. The Company evaluates whether it is appropriate to recognize media placement revenue based on the gross amount billed to the customers or the net amount earned as revenue. When the Company is primarily obligated in a transaction, has latitude in establishing prices, is responsible for fulfillment of the transaction, has credit risk, or has several but not all of these indicators, revenue is recorded on a gross basis. While none of the factors individually are considered presumptive or determinative, in reaching conclusions on gross versus net revenue recognition, the Company places the most weight on the analysis of whether or not it is the primary obligor in the arrangement. The Company records the net amounts as media placement revenue earned if it is not primarily obligated or does not have latitude in establishing prices or credit risk. In general, licensing and royalty revenue arrangements provide for the payment of contractually determined fees in consideration for the patented technologies owned by or controlled by the Company’s operating subsidiary. The intellectual property rights granted may be perpetual in nature, extending until the expiration of the related patents, or can be granted for a defined, relatively short period of time, with the licensee possessing the right to renew the agreement at the end of each contractual term for an additional minimum upfront payment. Pursuant to the terms of these agreements, the Company’s operating subsidiary may have no further obligation with respect to the grant of the non-exclusive retroactive and future licenses, covenants-not-to-sue, releases, and other deliverables, including no express or implied obligation on the Company’s operating subsidiary’s part to maintain or upgrade the technology, or provide future support or services. Generally, the agreements provide for the grant of licenses, covenants-not-to-sue, releases, and other significant deliverables upon the execution of the agreement, or upon the receipt of the minimum upfront payment for term agreement renewals. As such, when the Company has no further obligation under the agreement, execution of the agreement exists, when collectability is reasonably assured, or upon receipt of the minimum upfront fee for term agreement renewals, and when all the other revenue recognition criteria have been met, revenue is recognized. Otherwise, the Company recognizes revenue on a straight-line basis over the life of the agreement based on the contractually determined fees. The licensing and royalty revenue arrangement was extended in the second quarter of 2017. Deferred revenue arises from timing differences between the delivery of services and satisfaction of all revenue recognition criteria consistent with the Company’s revenue recognition policy. Deferred revenue results from the advance payment for services to be delivered over a period of time, usually less than one-year increments. Stock Based Compensation Stock-based compensation is accounted for based on the requirements of the Share-Based Payment topic of ASC Topic 718 which requires recognition in the financial statements of the cost of employee and director services received in exchange for an award of equity instruments over the period the employee or director is required to perform the services in exchange for the award (presumptively, the vesting period). The Financial Accounting Standards Board (“FASB”) also requires measurement of the cost of employee and director services received in exchange for an award based on the grant-date fair value of the award. Pursuant to ASC Topic 505-50, for share-based payments to consultants and other third-parties, compensation expense is determined at the “measurement date.” The expense is recognized over the vesting period of the award. The Company records compensation expense based on the fair value of the award at the reporting date. The value of the stock-based award is determined using the Binomial or Black-Scholes option-pricing models, whereby compensation cost is the excess of the fair value of the award as determined by the pricing model at the grant date or other measurement date over the amount that must be paid to acquire the stock. The resulting amount is charged to expense on the straight-line basis over the period in which the Company expects to receive the benefit, which is generally the vesting period. Loss per Share The Company reports earnings (loss) per share in accordance with ASC Topic 260-10, “Earnings per Share.” Basic earnings (loss) per share are computed by dividing income (loss) available to common shareholders by the weighted average number of common shares available. Diluted earnings (loss) per share is computed similar to basic earnings (loss) per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. Diluted loss per share has not been presented since the effect of the assumed conversion of warrants and debt to purchase common shares would have an anti-dilutive effect. On July 29, 2015, the Company filed an amendment to the Certificate of Incorporation to effect a 1-for-10 reverse split of its issued and outstanding common stock. The reverse split became effective in the market on July 30, 2015. Following the reverse split, every ten shares of the Company’s issued and outstanding common stock were automatically combined and converted into one issued and outstanding share of common stock of the Company. No fractional shares are to be issued. As a result, all prior per share calculations reflect the effects of this reverse stock split. Concentrations of Credit Risk The Company primarily transacts its business with two financial institutions. The amount on deposit in that one institution may from time to time exceed the federally-insured limit. Excluding discontinued operations, of the Company’s revenue earned during the six months ended June 30, 2017, no individual customer accounted for more than 10% of total revenue. During the six months ended June 30, 2016, approximately 29% of the Company’s revenue was generated from contracts with two advertising agencies. The Company’s accounts receivable is typically unsecured and are derived from U.S. customers in different industries. The Company performs ongoing credit evaluations of its customers and maintains allowances for potential credit losses. Historically, such losses have been within management’s expectations. As of June 30, 2017, one customer accounted for 14% of the Company’s net accounts receivable balance, and as of June 30, 2016, two customers accounted for 28% of the Company’s net accounts receivable balance. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Business Combinations The Company accounts for all business combinations using the acquisition method of accounting. Under this method, assets and liabilities are recognized at fair value at the date of acquisition. The excess of the purchase price over the fair value of assets acquired, net of liabilities assumed is recognized as goodwill. Certain adjustments to the assessed fair values of the assets and liabilities incurred subsequent to the acquisition date, but within the measurement period, which is up to one year, are recorded as adjustments to goodwill. Any adjustments subsequent to the measurement period are recorded in income. Results of operations of the acquired entity are included in the Company’s results from the date of the acquisition onward and include amortization expense arising from acquired tangible and intangible assets. The Company expenses all costs as incurred related to an acquisition under general and administrative in the consolidated statements of operations. Recent Accounting Pronouncements In July 2017, the FASB released Update 2017-11 – Earnings Per Share (Topic 260); Distinguishing Liabilities from Equity (Topic 480); Derivatives and Hedging (Topic 815): (Part I) Accounting for Certain Financial Instruments with Round Down Features, In May 2017, the FASB issued Service Concession Arrangements (Topic 853) Topic 606 – Revenue from Contracts with Customers In May 2017, the FASB issued Compensation – Stock Compensation (Topic 718) In March 2017, the FASB issued Receivables – Nonrefundable Fees and Other Costs (Subtopic 310-20) In March 2017, the FASB issued Compensation – Retirement Benefits (Topic 715)

Accounts Receivable, net

Accounts Receivable, net	6 Months Ended
	Jun. 30, 2017
Accounts Receivable, net [Abstract]
Accounts Receivable, net	3. Accounts Receivable, net Accounts receivable consist of the following: June 30, December 31, Accounts receivable $ 10,213,131 $ 9,302,208 Less allowance for bad debts (232,745 ) (459,952 ) Accounts receivable, net $ 9,980,386 $ 8,842,256

Property and Equipment, net

Property and Equipment, net	6 Months Ended
	Jun. 30, 2017
Property and Equipment, net [Abstract]
Property and Equipment, net	4. Property and Equipment, net The following is a summary of property and equipment: June 30, December 31, 2016 Equipment and computer hardware $ 240,175 $ 277,292 Office furniture 258,033 198,735 Leasehold improvements 329,478 206,902 Equipment held under capital lease 13,160 13,160 840,846 696,089 Less: accumulated depreciation (340,265 ) (285,401 ) $ 500,581 $ 410,688 Depreciation expense for the three and six months ended June 30, 2017 was $34,707 and $76,125, respectively. Depreciation expense for the three and six months ended June 30, 2016 was $32,691 and $66,288, respectively.

Capitalized Software Developmen

Capitalized Software Development Costs, net	6 Months Ended
	Jun. 30, 2017
Capitalized Software Development Costs, net [Abstract]
Capitalized Software Development Costs, net	5. Capitalized Software Development Costs, net The following is a summary of capitalized software development costs: June 30, December 31, Beginning balance $ 1,698,992 $ 1,117,480 Additions 592,060 1,243,506 Less: amortization expense (438,093 ) (661,994 ) Ending balance $ 1,852,959 $ 1,698,992 Amortization expense for the three and six months ended June 30, 2017 was $225,611 and $438,093, respectively. Amortization expense for the three and six months ended June 30, 2016 was $152,749 and $286,098, respectively. As of June 30, 2017, amortization expense for the remaining estimated lives for each of the next five fiscal years and thereafter of these costs is as follows: Remainder of 2017 $ 500,702 2018 803,512 2019 451,123 2020 97,622 2021 - $ 1,852,959

Intangible Assets

Intangible Assets	6 Months Ended
	Jun. 30, 2017
Intangible Assets [Abstract]
Intangible Assets	6. Intangible Assets Patents The following is a summary of capitalized patent costs: June 30, December 31, Patent costs $ 1,664,971 $ 1,577,122 Less: accumulated amortization (1,186,454 ) (1,115,392 ) $ 478,517 $ 461,730 Amortization expense for the three and six months ended June 30, 2017 was $18,465 and $71,062, respectively. Amortization expense for the three and six months ended June 30, 2016 was $49,431 and $98,119, respectively. A schedule of amortization expense over the estimated remaining lives of the patents for the next five fiscal years and thereafter is as follows: Remainder of 2017 $ 49,215 2018 89,361 2019 85,818 2020 85,818 2021 80,343 Thereafter 87,962 $ 478,517 Other Intangible Assets, net The following is a summary of other intangible asset costs: June 30, 2017 December 31, 2016 Technology $ 970,000 $ 970,000 Customer relationships 870,000 870,000 Less: accumulated amortization (536,493 ) (400,993 ) $ 1,303,507 $ 1,439,007 Amortization expense for the three and six months ended June 30, 2017 was $67,750 and $135,500, respectively. Amortization expense for the three and six months ended June 30, 2016 was $67,750 and $139,970, respectively. A schedule of amortization expense over the estimated remaining lives of the other intangible assets for the next five fiscal years and thereafter is as follows: Remainder of 2017 $ 135,500 2018 271,000 2019 271,000 2020 187,536 2021 97,000 Thereafter 341,471 $ 1,303,507

Accrued Expenses

Accrued Expenses	6 Months Ended
	Jun. 30, 2017
Accrued Expenses [Abstract]
Accrued Expenses	7. Accrued Expenses The following is a summary of accrued expenses: June 30, 2017 December 31, 2016 Accrued cost of revenues $ 182,967 $ 1,085,585 Accrued payroll and related expenses 1,477,174 879,300 Accrued professional fees 155,424 26,038 Other accrued expenses 119,670 190,021 $ 1,935,235 $ 2,180,944

Capital Leases

Capital Leases	6 Months Ended
	Jun. 30, 2017
Capital Leases [Abstract]
Capital Leases	8. Capital Leases The Company leases office equipment under a capital lease that expires in 2018. The equipment has a cost of $13,160. Minimum future lease payments under the capital leases at June 30, 2017 for each of the next five years and in the aggregate, are as follows: Year Ending June 30, 2018 $ 3,576 2019 936 2020 - 2021 - 2022 - Total minimum lease payments 4,512 Less amount representing interest (227 ) Present value of net minimum lease payments $ 4,285 The effective interest rate charged on the capital lease is approximately 7.428% per annum. The lease provides for a $1 purchase option. Interest charged to operations for the three and six months ended June 30, 2017 was $94 and $204, respectively. Interest charged to operations for the three and six months ended June 30, 2016 was $155 and $325, respectively. Depreciation charged to operations for the three and six months ended June 30, 2017 was $658 and $1,315, respectively. Depreciation charged to operations for the three and six months ended June 30, 2016 was $658 and $1,315, respectively.

Discontinued Operations

Discontinued Operations	6 Months Ended
	Jun. 30, 2017
Discontinued Operations [Abstract]
Discontinued Operations	9. Discontinued Operations A discontinued operation is a component of the Company’s business that represents a separate major line of business that had been disposed of or is held for sale. Classification as a discontinued operation occurs upon disposal or when the operation meets the criteria to be classified as held for sale, if earlier. When an operation is classified as a discontinued operation, the comparative Consolidated Statement of Operations, Consolidated Statement of Cash Flows, and Consolidated Balance Sheets are re-presented as if the operation had been discontinued from the start of the comparative year. On February 7, 2017, the Company executed an Asset Purchase Agreement to sell the Wireless Application business for $400,000, of which $310,000 was received on the closing date and the remaining $90,000 will be paid upon the satisfaction of certain post-closing covenants. Of the $90,000 payable upon satisfaction of the post-closing covenants, $40,000 was earned and collected by the Company, with the remaining $50,000 not expected to be satisfied, for a total sale price of $350,000. The Company has reported the Wireless Application segment as Discontinued Operations in the Consolidated Statement of Operations and Consolidated Statements of Cash Flows with related assets and liabilities as of June 30, 2017 and 2016, included as Assets of business held for sale and Liabilities of business held for sale. The following table presents the assets and liabilities of the Wireless Applications business, as Assets classified as held for sale and Liabilities classified as held for sale in the Consolidated Balance Sheets: June 30, December 31, 2017 2016 Accounts receivable, net $ (2,649 ) $ 430,151 Other prepaid expenses - 9,455 Property, plant and equipment, net 11,308 35,516 Capitalized software development costs, net - 389,863 Other assets 5,731 5,731 Assets classified as held for sale 14,390 870,716 Accounts payable 98,029 298,757 Accrued expenses 108,286 248,783 Deferred revenue 59,696 59,696 Liabilities classified as held for sale $ 266,011 $ 607,236 The following table presents the Discontinued Operations of the Wireless Applications business in the Consolidated Statement of Operations: For the three months ended For the six months ended June 30, June 30, 2017 2016 2017 2016 Revenue Wireless applications revenue $ 2,950 $ 1,454,428 $ 53,298 $ 2,945,078 Costs and Expenses Cost of revenue 23,817 739,681 230,839 1,430,170 Sales and marketing 8,917 52,001 32,605 104,974 General and administrative 26,485 89,348 143,106 157,635 Depreciation and amortization 5,460 10,573 7,101 20,428 Total costs and expenses 64,679 891,603 413,651 1,713,207 Other Income (305,465 ) - 44,535 - Net income from discontinued operations $ (367,194 ) $ 562,825 $ (315,818 ) $ 1,231,871 The following table presents the Wireless Applications business in the Consolidated Statement of Cash Flows: For the three months ended For the six months ended June 30, June 30, 2017 2016 2017 2016 Net cash (used in) provided by discontinued operating activities $ (159,438 ) $ 838,884 $ 237,188 $ 1,931,244 Net cash (used in) discontinued investing activities - (90,220 ) (37,409 ) (230,599 ) Net cash (used in) discontinued financing activities - (4,621 ) - (8,500 ) Net increase in cash and cash equivalents $ (159,438 ) $ (744,043 ) $ 199,779 $ 1,692,145

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2017
Income Taxes [Abstract]
Income Taxes	10. Income Taxes As of June 30, 2017, the Company has a net operating loss carryover of approximately $39,670,211 available to offset future income for income tax reporting purposes, which will expire in various years through 2036, if not previously utilized. The Company’s ability to use the carryover net operating loss may be substantially limited or eliminated pursuant to Internal Revenue Code Section 382. A limitation may apply to the use of the net operating loss and credit carryforwards, under provisions of the Internal Revenue Code that are applicable if we experience an “ownership change”. That may occur, for example, as a result of trading in our stock by significant investors as well as issuance of new equity. Should these limitations apply, the carryforwards would be subject to an annual limitation, resulting in a substantial reduction in the gross deferred tax. Our policy regarding income tax interest and penalties is to expense those items as general and administrative expense but to identify them for tax purposes. During the three and six months ended June 30, 2017 and 2016, there were no federal income tax, or related interest and penalty items in the income statement, or liability on the balance sheet. We are not currently involved in any income tax examinations.

Note Payable

Note Payable	6 Months Ended
	Jun. 30, 2017
Note Payable [Abstract]
Note Payable	11. Note Payable Schedule of short-term debt are as followed: June 30, December 31, 2016 Notes Payable: Principal outstanding $ 4,044,164 $ 6,916,664 Accrued interest 485,434 469,060 Accrued termination fee 300,492 258,543 4,830,090 7,644,267 Less: discount on note payable (430,109 ) (794,547 ) 4,399,981 6,849,720 Less: current portion, net (4,399,981 ) (2,896,893 ) Long-term portion, net $ - $ 3,952,827 On October 3, 2014, the Company and its wholly owned subsidiaries, SITO Mobile Solutions, Inc. and SITO Mobile R&D IP, LLC, entered into a Revenue Sharing and Note Purchase Agreement (the “NPA”) with Fortress Credit Co LLC, as collateral agent (the “Collateral Agent”), and CF DB EZ LLC (the “Revenue Participant”) and Fortress Credit Co LLC (the “Note Purchaser” and together with the Revenue Participant, the “Investors”). At the closing of the NPA, the Company issued and sold a senior secured note (the “Note”) with an aggregate original principal amount of $10,000,000 (the “Original Principal Amount”) and issued, pursuant to a Subscription Agreement, 261,954 new shares of common stock to the Collateral Agent at $3.817 per share (which represents the trailing 30-day average closing price) for an aggregate amount of $1,000,000. After deducting original issue discount of 10% on the Note and a structuring fee to the Investors, the Company received $8,850,000 before paying legal and due diligence expenses. The principal amount of the Note bears interest at a rate equal to LIBOR plus 9% per annum. Such interest is payable in cash except that 2% per annum of the interest shall be paid-in-kind, by increasing the principal amount of the Note by the amount of such interest. The term of the Note is 42 months and the Company must make, beginning in October 2015, monthly amortization payments on the Note, each in a principal amount equal to $333,334 until the Note is paid in full. The Company shall also apply 85% of Monetization Revenues (as defined in the NPA) from the Company’s patents to the payment of accrued and unpaid interest on, and then to repay outstanding principal (at par) of, the Note until all amounts due with respect to the Note have been paid in full. After the repayment of the Note, in addition to the interest, the Company shall pay the Revenue Participants up to 50% of Monetization Revenues totaling (i) $5,000,000, if paid in full prior to March 31, 2018 and (ii) $7,500,000 thereafter (the “Revenue Stream”). The Company must also pay $350,000 to the Note Purchaser upon repayment of the Note. The NPA contains certain standard Events of Default. The Company granted to the Collateral Agent, for the benefit of the Investors, a non-exclusive, royalty free, license (including the right to grant sublicenses) with respect to the patents, which shall be evidenced by, and reflected in, a Patent License Agreement between the Company, its subsidiary Single Touch Interactive, Inc., and the Collateral Agent. The Patent License Agreement provides that the Collateral Agent may only use such license following an Event of Default. Pursuant to a Security Agreement among the parties, the Company granted the Investors a first priority senior security interest in all of the Company’s assets. The Company and the Investors assigned a value of $500,000 to the revenue sharing terms of the NPA and in accordance with ASC 470-10-25 “Debt Recognition”, and the Company recognized $500,000 as deferred revenue and a discount on the Note that is amortized over the 42-month term of the Note using the effective interest method. For the three and six months ended June 30, 2017, the Company recognized $29,312 and $59,927, respectively, in licensing revenue and interest expense from amortization of the deferred revenue. For the three and six months ended June 30, 2016, the Company recognized $32,708 and $74,890, respectively, in licensing revenue and interest expense from amortization of the deferred revenue. On March 1, 2016, the Company entered into Amendment No. 1 (the “Amendment”) to the NPA. Pursuant to the terms of the Amendment, principal payment on the Note issued pursuant to the NPA was reduced from $333,333 to $175,000 for the period commencing on the last business day of February 2016 through the last business day of February 2017 and from $333,333 to $300,000 for the period commencing on the last business day of March 2017 to the last day of business in February 2018, with the final payment on the last business day of March 2018 increased to repay the remaining principal in full. In consideration for the Amendment, the Company agreed to pay a restructuring fee of $100,000 and issue 200,000 shares of its common stock with an aggregate value of $568,000 to the Investors. Interest expense on the Note for the three and six months ended June 30, 2017 was $150,243 and $327,007, respectively. Amortization of the discounts for the three and six months ended June 30, 2017 totaled $178,256 and $364,440, respectively, which was charged to interest expense. Accrual of termination fees for the three and six months ended June 30, 2017 was $20,518 and $41,949, respectively, which was charged to interest expense. Interest expense on the Note for the three and six months ended June 30, 2016 was $213,674 and $440,723, respectively. Amortization of the discounts for the three and six months ended June 30, 2016 totaled $198,910 and $369,986, respectively, which was charged to interest expense. Accrual of termination fees for the three and six months ended June 30, 2016 was $22,896 and $52,423, respectively, which was charged to interest expense. On August 1, 2017, the Company used approximately $4,900,000 of the proceeds of an offering of common stock and warrants to prepay in full all outstanding principal, accrued and unpaid interest due through the date of repayment and termination fees payable with respect to the Note. The Company has no further obligations with respect to the Note but will remain obligated to continue to make payments with respect to the Revenue Stream according to the terms of, and will remain subject to the covenants of, the NPA. See Note 17 – Subsequent Events.

Stock Based Compensation

Stock Based Compensation	6 Months Ended
	Jun. 30, 2017
Stock Based Compensation [Abstract]
Stock Based Compensation	12. Stock Based Compensation During the six months ended June 30, 2017, the Company recognized stock-based compensation expense totaling $595,978, through the vesting of 345,375 common stock options. Of the $595,978 in stock compensation expense, $356,643 is included in general and administrative expense, of which $437 is included in discontinued operations, and $239,335 is included in sales and marketing expense, of which $54 is included in discontinued operations. During the six months ended June 30, 2016, the Company recognized stock-based compensation expense totaling $559,433, through the vesting of 120,000 common stock options. Of the $559,433 in stock compensation expense, $410,071 is included in general and administrative expense, of which $1,732 is included in discontinued operations, and $149,362 is included in sales and marketing expense, of which $1,040 is included in discontinued operations.

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 2017
Related Party Transactions [Abstract]
Related Party Transactions	13. Related Party Transactions On April 21, 2014, SITO Mobile R&D IP, LLC, the Company’s wholly-owned subsidiary, through a joint venture (the “JV”) with Personalized Media Communications, LLC (“PMC”), entered into a Joint Licensing Program Agreement (the “JV License Agreement”) with a national broadcasting entity (“Licensee”) pursuant to which the JV granted the Licensee a term-limited license ( the “License”) to all patents licensable by the JV (“JV Patents”), including an exclusive license to assert the JV Patents against certain infringing parties in the media distribution industry. In exchange for the License, the Licensee has agreed to pay the JV an annual fee of $1,250,000 for a minimum of three years (“Annual Fee”), subject to a right of the Licensee to renew the License for an additional four years. Under the arrangement, if the Licensee has paid a total of $8,750,000 in license fees, either in one lump sum or after paying $1,250,000 annually for seven years, the License would be deemed to be perpetual. For JV Patent infringement actions provided for under the License, the Licensee will pay 20% of the gross proceeds from settlements received less any Annual Fee amounts paid and litigation costs incurred (“Share of Proceeds”). SITO Mobile R&D IP, LLC and PMC have agreed serve as co-plaintiffs with the Licensee in infringement actions under the License and the Licensee has agreed to be responsible for any out-of-pocket costs of the JV associated with being a co-plaintiff in supporting the Licensee in such litigation, including attorneys’ fees. The Licensee will pay the Annual Fee and any Share of Proceeds to the JV. The Company is entitled to 30% of any proceeds received by the JV. In the event that the Licensee does not assert any infringement actions under its rights in the License prior to April 2019, the JV may, at its sole option, choose to terminate Licensee’s exclusive right to assert infringement claims with no reduction or adjustment to the Annual Fee. On May 23, 2017, the parties renewed the JV License Agreement for an additional four years in exchange for an upfront payment to the JV of $4,500,000, of which the Company received $1,350,000 and reported as earnings from the JV for the three and six months ended June 30, 2017. The Company’s share of the renewal fee was paid to the Note Purchaser in accordance with the terms of the NPA. (See Note 11 – Note Payable.) As of June 30, 2017, the Company has $0.0 in deferred revenue under the JV License Agreement.

Fair Value

Fair Value	6 Months Ended
	Jun. 30, 2017
Fair Value [Abstract]
Fair Value	14. Fair Value The Company’s balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair values because of the relatively short period of time between the origination of these instruments and their expected realization. The Company determines the fair value of obligations under capital lease, notes payable and convertible debentures based on the effective yields of similar obligations (Level 2). ASC 820-10 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820-10 establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions, about market participant assumptions, which are developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy under ASC 820-10 are described below: ● Level 1. Valuations based on quoted prices in active markets for identical assets or liabilities that an entity has the ability to access. ● Level 2. Valuations based on quoted prices for similar assets or liabilities, quoted prices for identical assets or liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable data for substantially the full term of the assets or liabilities. ● Level 3. Valuations based on inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The Company did not identify any assets and liabilities that are required to be presented on the consolidated balance sheets at fair value. The Company does not have any assets or liabilities measured at fair value on a recurring basis at June 30, 2017. The Company did not have any fair value adjustments for assets and liabilities measured at fair value on a nonrecurring basis during the six months ended June 30, 2017.

Stockholders' Equity

Stockholders' Equity	6 Months Ended
	Jun. 30, 2017
Stockholders' Equity [Abstract]
Stockholders' Equity	15. Stockholders’ Equity Common Stock The holders of the Company’s common stock are entitled to one vote per share of common stock held. During the six months ended June 30, 2017, the Company issued 34,517 shares of common stock of which 1,000 shares were issued for options exercised for which the Company received $2,500 in gross proceeds, and 33,517 shares were issued in cashless exercise of 70,000 common stock options. During the six months ended June 30, 2016, the Company issued 200,000 shares of its common stock to the Collateral Agent at $2.84 per share for an aggregate amount $568,000, in consideration for the Amendment. Warrants During the six months ended June 30, 2017 and 2016, no warrants were granted, exercised, or expired. Options During the six months ended June 30, 2017, the Company began expensing performance options that were granted to its employees. The Company values options under the Binomial Option Model. The full value of option grants is charged to operations over the vesting period with option grants that vest immediately being fully charged on the date of grant. A summary of outstanding stock warrants and common stock options is as follows: Number of Weighted Average Outstanding – December 31, 2015 2,593,257 $ 4.80 Granted 844,000 3.60 Exercised (256,860 ) (4.20 ) Cancelled (1,268,010 ) (5.40 ) Outstanding – December 31, 2016 1,912,387 $ 3.90 Granted 485,000 3.10 Exercised (34,517 ) (2.60 ) Cancelled (996,795 ) (3.80 ) Outstanding – June 30, 2017 1,366,075 $ 3.70 Of the 1,366,075 common stock options outstanding, 342,375 options are fully vested and currently available for exercise. Of the common stock options outstanding, 25,000 options will be cancelled if not exercised during the three months ended September 30, 2017. On July 28, 2017, the Company issued 1,200,000 shares of its common stock and warrants exercisable for up to approximately 300,000 shares of its common stock for gross proceeds of $6.0 million. The shares and warrants were sold in units, each consisting of one share of common stock and a warrant to purchase 0.25 of one share of common stock at an exercise price of $6.25 per share of common stock. The units were sold at an offering price of $5.00 per unit. In the offering, the Company also issued its financial advisor warrants to purchase up to an aggregate of 20,000 shares of common stock at an exercise price of $6.25 per share of common stock as partial compensation for its services in connection with the offering. See Note 17 – Subsequent Events.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2017
Commitments and Contingencies [Abstract]
Commitments and Contingencies	16. Commitments and Contingencies Operating Leases The Company leases office space in Jersey City, New Jersey; Meridian, Idaho; Chicago, Illinois; Dallas, Texas; New York, New York; Atlanta, Georgia; and Boston, Massachusetts. The Company’s Boise office space is subject to a 38-month lease that commenced on May 1, 2014. The Jersey City office lease, amended on November 6, 2014, expires on November 30, 2018 and the Company has the option to extend the term for an additional five years. In addition to paying rent, under the terms of the Jersey City office lease the Company is also required to pay its pro rata share of the property’s operating expenses. The other office locations are month-to-month commitments. Rent expense for the three and six months ended June 30, 2017 was $107,704 and $218,344, respectively. Rent expense for the three and six months ended June 30, 2016 was $106,352 and $212,215, respectively. Minimum future rental payments under non-cancellable operating leases with terms in excess of one year as of June 30, 2017 for the next five fiscal years and in the aggregate are: Remainder of 2017 $ 183,704 2018 333,623 2019 322,152 2020 26,846 2021 - $ 866,325 Legal In the normal course of its business, the Company may be involved in various claims, negotiations and legal actions. As of June 30, 2017, the Company is not aware of any asserted or un-asserted claims, negotiations and legal actions for which a loss is considered reasonably possible of occurring and would require recognition under guidance in ASC 450. A purported securities class action lawsuit was filed on February 17, 2017 in the United States District Court of New Jersey against the Company and our former Chief Executive Officer and Director, and our former Chief Financial Officer and Chief Operating Officer. The complaint alleges violations of various securities laws. This action was brought on behalf of a putative class of persons who purchased or otherwise acquired the Company’s common stock between February 9, 2016 and January 2, 2017 and seeks unspecified money damages. The allegations in this complaint center on allegedly materially false and/or misleading statements, misrepresenting SITO’s media placement revenues. A motion for appointment of lead plaintiff is now pending. Discovery has not commenced. Due to the inherent uncertainties of litigation, the Company cannot accurately predict the ultimate outcome of this matter. The Company is unable at this time to determine whether the outcome of the litigation will have a material impact on its results of operations, financial condition or cash flows. As of June 30, 2017, the Company has recorded an accrual to defend this action which represent the amount incurred which is not covered by its insurance policy.

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2017
Subsequent Events [Abstract]
Subsequent Events	17. Subsequent Events Refer to our Annual Report on Form 10-K as filed with the SEC on April 2, 2018 for the fiscal year ended December 31, 2017, and other subsequent filings with the SEC, for subsequent events from August 15, 2017, the original date the Company’s Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2017 had been filed with the SEC. Transfer of Revenue Sharing and Note Purchase Agreement On July 11, 2017, TAR SITO LendCo LLC (“TAR LendCo”), an entity owned and controlled by Julian Singer, the son of Karen Singer (sole member of TAR Holdings LLC, who owns a significant amount of the Company’s common stock), acquired from Fortress Credit Opportunities V CLO Limited, CF EZ LLC, and CF DB EZ LLC all rights, title and interest as “Purchaser” and “Revenue Participant” under the NPA and related documents. Purported Notice of Default under the NPA On July 26, 2017, the Company received a purported notice (the “Notice”) of default and acceleration of obligations under the NPA. The purported Notice alleged, without merit, that the Company had undergone a Change of Control under the terms of the NPA and had breached its obligations to provide timely information with respect to the Company’s intellectual property to the holders of notes under the NPA, in addition to other alleged minor technical and curable defaults. In fact, no Change of Control within the meaning of the NPA has occurred and the Company is in the process of providing fulsome and timely disclosure to the holders of the Note in response to a request received four business days prior to the purported notice of default. The Company believes that it has fully complied with all of the covenants under the NPA, and it believes each of the claims that an Event of Default has occurred are without merit and has provided notice of the same to the holder. Offering of Common Stock and Warrants On July 28, 2017, the Company issued 1,200,000 shares of its common stock and warrants exercisable for up to approximately 300,000 shares of its common stock for gross proceeds of $6.0 million. The shares and warrants were sold in units, each consisting of one share of common stock and a warrant to purchase 0.25 of one share of common stock at an exercise price of $6.25 per share of common stock. The units were sold at an offering price of $5.00 per unit. In the offering, the Company also issued its financial advisor warrants to purchase up to an aggregate of 20,000 shares of common stock at an exercise price of $6.25 per share of common stock as partial compensation for its services in connection with the offering. Repayment of Note under NPA On August 1, 2017, the Company used approximately $4,900,000 of the proceeds of an offering of common stock and warrants to prepay in full all outstanding principal, accrued and unpaid interest due through the date of repayment and termination fees payable with respect to the Note. The Company has no further obligations with respect to the Note but will remain obligated to continue to make payments with respect to the Revenue Stream according to the terms of the NPA. Employment Agreements On July 24, 2017, the Company entered into employment agreements (the “ Employment Agreements’ Executive Mr. Pallack’s compensation as Chief Executive Officer will consist of (i) an annual base salary of $350,000, (ii) eligibility for an annual cash bonus, (iii) a grant of stock options to purchase 400,000 shares of the Company’s common stock, which will vest ratably over four years, (iv) a grant 1,028,050 restricted stock units (“ RSUs Mr. Del Priore’s compensation as Chief Financial Officer will consist of (i) an annual base salary of $225,000, (ii) eligibility for an annual cash bonus, (iii) a grant of options to purchase 100,000 shares of the Company’s common stock, which will vest ratably over four years, and (iv) a grant of 225,468 RSUs, which will vest with respect to (A) 20% of such shares in the event the average closing price of the Company’s common stock is at least $7.00 per share for 65 consecutive trading days, (B) an additional 30% of such shares in the event the average closing price of the Company’s common stock is at least $10.00 per share for 65 consecutive trading days and (C) the remaining 50% of such shares in the event the average closing price of the Company’s common stock is at least $15.00 per share for 65 consecutive trading days. Mr. Seagrave’s compensation as Chief Operating Officer will consist of (i) an annual base salary of $300,000, (ii) eligibility for an annual cash bonus, (iii) a grant of options to purchase 100,000 shares of the Company’s common stock, which will vest ratably over four years, and (iv) a grant of 225,468 RSUs, which will vest with respect to (A) 20% of such shares in the event the average closing price of the Company’s common stock is at least $7.00 per share for 65 consecutive trading days, (B) an additional 30% of such shares in the event the average closing price of the Company’s common stock is at least $10.00 per share for 65 consecutive trading days and (C) the remaining 50% of such shares in the event the average closing price of the Company’s common stock is at least $15.00 per share for 65 consecutive trading days. Options and RSU awards to the Executives may be settled in either shares of common stock or cash, at the election of the Company . 2017 Bonus Metrics. Severance Benefits ● twelve months of base salary following that termination; ● a cash bonus equal to 100% of the Executive’s base salary, which amount will be paid in the year following the termination at the time annual bonuses are paid to the Company’s senior executives; ● accelerated vesting of 100% of the Executive’s initial stock option award set forth above; ● accelerated vesting of the Executive’s initial RSU award, prorated based on the number of years served prior to termination; and ● a waiver of the applicable premium otherwise payable for COBRA continuation coverage for him (and, to the extent covered immediately prior to the date of such cessation, his eligible dependents) for a period equal to twelve months. Change of Control Benefits Each Employment Agreement also provides for customary non-competition, non-solicitation and employee no-hire covenants that apply during employment and the twelve month period thereafter and a perpetual confidentiality covenant.

Restatement of Consolidated Fin

Restatement of Consolidated Financial Statements	6 Months Ended
	Jun. 30, 2017
Restatement Of Consolidated Financial Statements [Abstract]
Restatement of Consolidated Financial Statements	18. Restatement of Consolidated Financial Statements On March 31, 2018, the Audit Committee of the Board of Directors (the “Audit Committee”), after considering the recommendations of the Company’s management and consulting with BDO USA, LLP, the Company’s independent registered public accounting firm, concluded that the Company’s unaudited condensed consolidated financial statements included in the Company’s Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2017 should not be relied upon because the Company had improperly accounted for revenue derived from the Company’s joint venture with Personalized Media Communications, LLC and the presentation of the earnings from such joint venture, as more fully described below. Earnings from Joint Venture The Company has maintained a licensing arrangement providing for a joint venture with Personalized Media Communications, LLC (the “JV License”). The JV License was renewed in June 2017 in exchange for a pre-payment of approximately $4,500,000. The Company has historically recorded revenue from the JV License as deferred revenue, which was recognized as revenue over the life of the JV License. After consultation with its advisors, the Audit Committee determined that the licensing revenue should have been recorded as Earnings from Joint Venture rather than top-line revenue. Furthermore, the renewal of the JV License in June 2017 resulted in the JV License becoming a perpetual license under generally acceptable accounting principles, requiring upfront recognition of the pre-payment noted above. As a result, the Company’s deferred revenue was overstated by approximately $1,300,000, comprised of approximately $300,000 of current deferred revenue and approximately $1,000,000 of long-term deferred revenue, and Earnings of Joint Venture was understated by approximately $1,400,000 and approximately $1,500,000 for the three and six months ended June 30, 2017, respectively. As a result, the Company’s net loss for the three and six months ended June 30, 2017, was overstated by approximately $1,300,000 for both periods, respectively. The net impact of these adjustments to the Company’s statement of operations for the three and six months ended June 30, 2017 is (i) an increase in loss from operations of $49,356 and $141,569, respectively, (ii) a decrease in net loss of $1,323,185 for both periods and (iii) a decrease in basic and diluted net loss per share of $0.06 for both periods. The net impact of these adjustments to the Company’s balance sheet as of June 30, 2017 is (i) a decrease in current deferred revenue of $337,500, (ii) a decrease in long-term deferred revenue of $985,685 and (iii) a decrease in accumulated deficit of $1,323,185. None of these adjustments result in a net impact to cash for the six months ended June 30, 2017. The following tables provide a reconciliation of the amounts previously reported to the restated amounts for the quarterly period ended June 30, 2017: As of June 30, 2017, and for the three and six months ended June 30, 2017 June 30, 2017 Previously As Reported Adjustments Restated Assets Current assets Cash and cash equivalents $ 3,176,550 $ - $ 3,176,550 Accounts receivable, net 9,980,386 - 9,980,386 Other prepaid expenses 540,183 - 540,183 Assets from discontinued operations 14,390 - 14,390 Total current assets 13,711,509 - 13,711,509 Property and equipment, net 500,581 - 500,581 Other assets Capitalized software development costs, net 1,852,959 - 1,852,959 Intangible assets: Patents 1,315,302 - 1,315,302 Other intangible assets, net 1,303,507 - 1,303,507 Goodwill 6,444,225 - 6,444,225 Other assets 112,815 - 112,815 Total other assets 11,028,808 - 11,028,808 Total assets $ 25,240,898 $ - $ 25,240,898 Liabilities and Stockholders’ Equity Current liabilities Accounts payable $ 6,109,088 $ - $ 6,109,088 Accrued expenses 1,935,235 - 1,935,235 Deferred revenue 408,225 (337,500 ) 70,725 Other current liabilities, including security deposit 7,500 - 7,500 Current obligations under capital lease 3,576 - 3,576 Note payable, net - current portion 4,399,981 - 4,399,981 Warrant liability - - - Liabilities from discontinued operations 266,011 - 266,011 Total current liabilities 13,129,616 (337,500 ) 12,792,116 Long-term liabilities Obligations under capital lease 936 - 936 Deferred revenue, noncurrent portion 985,685 (985,685 ) - Total long-term liabilities 986,621 (985,685 ) 936 Total liabilities 14,116,237 (1,323,185 ) 12,793,052 Preferred stock - - - Common stock 20,715 - 20,715 Additional paid-in capital 158,428,152 - 158,428,152 Accumulated deficit (147,324,206 ) 1,323,185 (146,001,021 ) Total stockholders’ equity 11,124,661 1,323,185 12,447,846 Total liabilities and stockholders’ equity $ 25,240,898 $ - $ 25,240,898 Three Months Ended June 30, 2017 Previously As Reported Adjustments Restated Revenue Media placement $ 10,725,454 $ - $ 10,725,454 License and royalties 78,667 (49,356 ) 29,311 Total revenue 10,804,121 (49,356 ) 10,754,765 Operating expenses Cost of revenue 5,626,862 - 5,626,862 Sales and marketing 3,735,131 - 3,735,131 General and administrative 4,087,978 - 4,087,978 Legal settlement - - - Depreciation and amortization 120,923 - 120,923 Total costs and expenses 13,570,894 - 13,570,894 (Loss) from operations (2,766,773 ) (49,356 ) (2,816,129 ) Other Income (Expense) Earnings from joint venture - 1,372,541 1,372,541 Interest expense, net of interest income (352,147 ) - (352,147 ) Net (loss) before income taxes (3,118,920 ) 1,323,185 (1,795,735 ) Income tax benefit (expense) - - - Net (loss) from continuing operations (3,118,920 ) 1,323,185 (1,795,735 ) Discontinued Operations (Loss) from operations of discontinued component (367,008 ) - (367,008 ) Net (loss) income from discontinued operations (367,008 ) - (367,008 ) Net (loss) income $ (3,485,928 ) $ 1,323,185 $ (2,162,743 ) Basic net income (loss) per share Continuing operations (0.15 ) 0.06 (0.09 ) Discontinued operations (0.02 ) - (0.02 ) Basic net loss per share $ (0.17 ) $ 0.06 $ (0.10 ) Basic weighted average shares outstanding 20,693,809 20,693,809 Six Months Ended June 30, 2017 Previously As Reported Adjustments Restated Revenue Media placement $ 17,247,586 $ - $ 17,247,586 License and royalties 201,496 (141,569 ) 59,927 Total revenue 17,449,082 (141,569 ) 17,307,513 Operating expenses Cost of revenue 9,021,923 - 9,021,923 Sales and marketing 7,212,042 - 7,212,042 General and administrative 6,418,432 - 6,418,432 Legal settlement - - - Depreciation and amortization 282,687 - 282,687 Total costs and expenses 22,935,084 - 22,935,084 (Loss) from operations (5,486,002 ) (141,569 ) (5,627,571 ) Other Income (Expense) Earnings from joint venture - 1,464,754 1,464,754 Interest expense, net of interest income (743,761 ) - (743,761 ) Net (loss) before income taxes (6,229,763 ) 1,323,185 (4,906,578 ) Income tax benefit (expense) - - - Net (loss) from continuing operations (6,229,763 ) 1,323,185 (4,906,578 ) Discontinued Operations (Loss) from operations of discontinued component (315,632 ) - (315,632 ) Net (loss) income from discontinued operations (315,632 ) - (315,632 ) Net (loss) income $ (6,545,395 ) $ 1,323,185 $ (5,222,210 ) Basic net income (loss) per share Continuing operations (0.30 ) 0.06 (0.24 ) Discontinued operations (0.02 ) - (0.02 ) Basic net loss per share $ (0.32 ) $ 0.06 $ (0.25 ) Basic weighted average shares outstanding 20,687,463 20,687,463 Six Months Ended June 30, 2017 Previously As Reported Adjustments Restated Net (loss) $ (6,545,395 ) $ 1,323,185 $ (5,222,210 ) Less: (loss) income from discontinued operations, net of tax (315,632 ) - (315,632 ) (Loss) from continuing operations (6,229,763 ) (4,906,578 ) Adjustments to reconcile net (loss) to net cash (used in) operating activities: Increase (decrease) in deferred revenue 1,148,503 (1,323,185 ) (174,682 ) Net cash (used in) operating activities - continuing operations (2,061,618 ) - (2,061,618 ) Net cash provided by operating activities - discontinued operations 237,374 (350,356 ) (112,982 ) Net cash (used in) provided by operating activities (1,824,244 ) (350,356 ) (2,174,600 ) Adjustments to reconcile net (loss) to net cash (used in) investing activities: Net cash (used in) investing activities - continuing operations (834,652 ) - (834,652 ) Net cash (used in) investing activities - discontinued operations (37,409 ) 350,356 312,947 Net cash (used in) provided by investing activities (872,061 ) 350,356 (521,705 ) Adjustments to reconcile net (loss) to net cash (used in) financing activities: Net cash (used in) financing activities - continuing operations (2,871,690 ) - (2,871,690 ) Net cash (used in) financing activities - discontinued operations - - - Net cash (used in) provided by financing activities (2,871,690 ) - (2,871,690 ) Net decrease in cash and cash equivalents (5,567,995 ) - (5,567,995 ) Cash and cash equivalents - beginning of period $ 8,744,545 $ - $ 8,744,545 Cash and cash equivalents - ending of period $ 3,176,550 $ - $ 3,176,550

Summary of Significant Accoun25

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2017
Summary of Significant Accounting Policies [Abstract]
Reclassification	Reclassification Certain reclassifications have been made to conform the 2016 amounts to the 2017 classifications for comparative purposes.
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the accounts of SITO Mobile, Ltd. and its wholly-owned subsidiaries, SITO Mobile Solutions Inc., SITO Mobile R&D IP, LLC, SITO Mobile Media Inc. and DoubleVision Networks Inc. (“DoubleVision”). Intercompany transactions and balances have been eliminated in consolidation.
Basis of Presentation	Basis of Presentation Our consolidated financial statements include our accounts, as well as those of our wholly-owned subsidiaries. Our accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all the information and footnote disclosures required by U.S. GAAP for complete financial statements. The consolidated financial statements reflect all adjustments considered necessary for a fair presentation of the consolidated results of operations and financial position for the interim periods presented. All such adjustments are of a normal recurring nature. These unaudited interim consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes to the consolidated financial statements contained in our Annual Report on Form 10-K for the year ended December 31, 2016. The preparation of financial statements in conformity with U.S. GAAP requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities, at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The results of operations for the three and six months ended June 30, 2017 (as Restated) are not necessarily indicative of the results to be expected for any other interim period or for the results of the full year ending December 31, 2017 as reported in our Annual Report on Form 10-K as filed with the Securities and Exchange Commissions (SEC) on April 2, 2018.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers cash and cash equivalents to include all stable, highly liquid investments with maturities of three months or less.
Accounts Receivable, net	Accounts Receivable, net Accounts receivable are reported at the customers’ outstanding balances, less any allowance for doubtful accounts. Interest is not accrued on overdue accounts receivable.
Allowance for Doubtful Accounts	Allowance for Doubtful Accounts An allowance for doubtful accounts on accounts receivable is charged to operations in amounts sufficient to maintain the allowance for uncollectible accounts at a level management believes is adequate to cover any probable losses. Management determines the adequacy of the allowance based on historical write-off percentages and information collected from individual customers. Accounts receivable are charged off against the allowance when collectability is determined to be permanently impaired.
Property and Equipment, net	Property and Equipment, net Property and equipment are stated at cost. Major renewals and improvements are charged to the asset accounts while replacements, maintenance and repairs that do not improve or extend the lives of the respective assets are expensed. At the time property and equipment are retired or otherwise disposed of, the asset and related accumulated depreciation accounts are relieved of the applicable amounts. Gains or losses from retirements or sales are credited or charged to income. Depreciation is computed on the straight-line and accelerated methods for financial reporting and income tax reporting purposes based upon the following estimated useful lives: Software development 3 years Equipment and computer hardware 5 years Office furniture 5 years Leasehold Improvements 5 years
Long-Lived Assets	Long-Lived Assets The Company accounts for long-lived assets in accordance with Accounting Standards Codification (“ASC”) Topic 360-10-05, “Accounting for the Impairment or Disposal of Long-Lived Assets.” ASC Topic 360-10-05 requires that long-lived assets be reviewed for impairment whenever events or changes in circumstances indicate that the historical carrying value of an asset may no longer be appropriate. We assess recoverability of the carrying value of an asset by estimating the future net cash flows expected to result from the asset, including eventual disposition. If the future net cash flows are less than the carrying value of the asset, an impairment loss is recorded equal to the difference between the asset’s carrying value and fair value or disposable value.
Goodwill	Goodwill Goodwill represents the excess of the purchase price over the fair value of net assets acquired in business combinations. ASC 350, requires that goodwill be tested for impairment on an annual basis and between annual tests when circumstances indicate that the recoverability of the carrying amount of goodwill may be in doubt. Application of the goodwill impairment test requires judgment, including determining the fair value. Significant judgments required to estimate the fair value including estimating future cash flows, determining appropriate discount rates and other assumptions. Changes in these estimates and assumptions could materially affect the determination of fair value and/or goodwill impairment. There were no impairments recorded to goodwill for the periods presented.
Capitalized Software Development Costs	Capitalized Software Development Costs The Company accounts for costs incurred to develop or purchase computer software for internal use in accordance with ASC Topic 350-40 “Internal-Use Software.” As required by ASC 350-40, the Company capitalizes the costs incurred during the application development stage, which include costs to design the software configuration and interfaces, coding, installation, and testing. Costs incurred during the preliminary project stage along with post-implementation stages of internal use computer software are expensed as incurred. Capitalized development costs are amortized over a period of two to three years. Costs incurred to maintain existing product offerings are expensed as incurred. The capitalization and ongoing assessment of recoverability of development costs requires considerable judgment by management with respect to certain external factors, including, but not limited to, technological and economic feasibility, and estimated economic life.
Patent and Patent Application Costs	Patent and Patent Application Costs Intangible assets include patents developed and purchased which are recorded at cost. The cost of the patents are capitalized and once issued, are amortized over their remaining useful lives. Future costs incurred for issued patents are expensed as incurred.
Capital Leases	Capital Leases Assets and liabilities under capital leases are recorded at the lower of the present value of the minimum lease payments or the fair value of the leased assets. The assets are depreciated over the lower of their related lease terms or their estimated productive lives. Depreciation of the assets under capital leases is included in depreciation expense.
Debt Issuance Costs	Debt Issuance Costs Deferred debt issuance costs are amortized using the effective interest method over the related term of the debt and are presented on the balance sheet as a direct deduction from the debt liability. The amortization of deferred debt issuance costs is included in interest expense.
Income Taxes	Income Taxes The Company accounts for its income taxes under the provisions of ASC Topic 740, “Income Taxes.” The method of accounting for income taxes under ASC 740 is an asset and liability method. The asset and liability method requires the recognition of deferred tax liabilities and assets for the expected future tax consequences of temporary differences between tax bases and financial reporting bases of other assets and liabilities. The Company had no material unrecognized income tax assets or liabilities for the three and six months ended June 30, 2017 or for the three and six months ended June 30, 2016. The Company recognizes income tax interest and penalties as a separately identified component of general and administrative expense.
Issuances Involving Non-cash Consideration	Issuances Involving Non-cash Consideration All issuances of the Company’s stock for non-cash consideration have been assigned a dollar amount equaling the market value of the shares issued on the date the shares were issued for such services and property. The non-cash consideration paid pertains to consulting services, the acquisition of a software license, the acquisition of DoubleVision and assets purchased from Hipcricket, Inc.
Revenue Recognition and Deferred Revenue	Revenue Recognition and Deferred Revenue The Company recognizes media placement revenue based on the activity of mobile users viewing ads through developer applications and mobile websites. Media placement revenues are recognized when the Company’s advertising services are delivered based on the specific terms of the advertising contract, which are commonly based on the number of ads delivered, or views, clicks or actions by users on mobile advertisements. At such time, the Company’s services have been provided, the fees charged are fixed or determinable, persuasive evidence of an arrangement exists, and collectability is reasonably assured. The Company evaluates whether it is appropriate to recognize media placement revenue based on the gross amount billed to the customers or the net amount earned as revenue. When the Company is primarily obligated in a transaction, has latitude in establishing prices, is responsible for fulfillment of the transaction, has credit risk, or has several but not all of these indicators, revenue is recorded on a gross basis. While none of the factors individually are considered presumptive or determinative, in reaching conclusions on gross versus net revenue recognition, the Company places the most weight on the analysis of whether or not it is the primary obligor in the arrangement. The Company records the net amounts as media placement revenue earned if it is not primarily obligated or does not have latitude in establishing prices or credit risk. In general, licensing and royalty revenue arrangements provide for the payment of contractually determined fees in consideration for the patented technologies owned by or controlled by the Company’s operating subsidiary. The intellectual property rights granted may be perpetual in nature, extending until the expiration of the related patents, or can be granted for a defined, relatively short period of time, with the licensee possessing the right to renew the agreement at the end of each contractual term for an additional minimum upfront payment. Pursuant to the terms of these agreements, the Company’s operating subsidiary may have no further obligation with respect to the grant of the non-exclusive retroactive and future licenses, covenants-not-to-sue, releases, and other deliverables, including no express or implied obligation on the Company’s operating subsidiary’s part to maintain or upgrade the technology, or provide future support or services. Generally, the agreements provide for the grant of licenses, covenants-not-to-sue, releases, and other significant deliverables upon the execution of the agreement, or upon the receipt of the minimum upfront payment for term agreement renewals. As such, when the Company has no further obligation under the agreement, execution of the agreement exists, when collectability is reasonably assured, or upon receipt of the minimum upfront fee for term agreement renewals, and when all the other revenue recognition criteria have been met, revenue is recognized. Otherwise, the Company recognizes revenue on a straight-line basis over the life of the agreement based on the contractually determined fees. The licensing and royalty revenue arrangement was extended in the second quarter of 2017. Deferred revenue arises from timing differences between the delivery of services and satisfaction of all revenue recognition criteria consistent with the Company’s revenue recognition policy. Deferred revenue results from the advance payment for services to be delivered over a period of time, usually less than one-year increments.
Stock Based Compensation	Stock Based Compensation Stock-based compensation is accounted for based on the requirements of the Share-Based Payment topic of ASC Topic 718 which requires recognition in the financial statements of the cost of employee and director services received in exchange for an award of equity instruments over the period the employee or director is required to perform the services in exchange for the award (presumptively, the vesting period). The Financial Accounting Standards Board (“FASB”) also requires measurement of the cost of employee and director services received in exchange for an award based on the grant-date fair value of the award. Pursuant to ASC Topic 505-50, for share-based payments to consultants and other third-parties, compensation expense is determined at the “measurement date.” The expense is recognized over the vesting period of the award. The Company records compensation expense based on the fair value of the award at the reporting date. The value of the stock-based award is determined using the Binomial or Black-Scholes option-pricing models, whereby compensation cost is the excess of the fair value of the award as determined by the pricing model at the grant date or other measurement date over the amount that must be paid to acquire the stock. The resulting amount is charged to expense on the straight-line basis over the period in which the Company expects to receive the benefit, which is generally the vesting period.
Loss per Share	Loss per Share The Company reports earnings (loss) per share in accordance with ASC Topic 260-10, “Earnings per Share.” Basic earnings (loss) per share are computed by dividing income (loss) available to common shareholders by the weighted average number of common shares available. Diluted earnings (loss) per share is computed similar to basic earnings (loss) per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. Diluted loss per share has not been presented since the effect of the assumed conversion of warrants and debt to purchase common shares would have an anti-dilutive effect. On July 29, 2015, the Company filed an amendment to the Certificate of Incorporation to effect a 1-for-10 reverse split of its issued and outstanding common stock. The reverse split became effective in the market on July 30, 2015. Following the reverse split, every ten shares of the Company’s issued and outstanding common stock were automatically combined and converted into one issued and outstanding share of common stock of the Company. No fractional shares are to be issued. As a result, all prior per share calculations reflect the effects of this reverse stock split.
Concentrations of Credit Risk	Concentrations of Credit Risk The Company primarily transacts its business with two financial institutions. The amount on deposit in that one institution may from time to time exceed the federally-insured limit. Excluding discontinued operations, of the Company’s revenue earned during the six months ended June 30, 2017, no individual customer accounted for more than 10% of total revenue. During the six months ended June 30, 2016, approximately 29% of the Company’s revenue was generated from contracts with two advertising agencies. The Company’s accounts receivable is typically unsecured and are derived from U.S. customers in different industries. The Company performs ongoing credit evaluations of its customers and maintains allowances for potential credit losses. Historically, such losses have been within management’s expectations. As of June 30, 2017, one customer accounted for 14% of the Company’s net accounts receivable balance, and as of June 30, 2016, two customers accounted for 28% of the Company’s net accounts receivable balance.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Business Combinations	usiness Combinations The Company accounts for all business combinations using the acquisition method of accounting. Under this method, assets and liabilities are recognized at fair value at the date of acquisition. The excess of the purchase price over the fair value of assets acquired, net of liabilities assumed is recognized as goodwill. Certain adjustments to the assessed fair values of the assets and liabilities incurred subsequent to the acquisition date, but within the measurement period, which is up to one year, are recorded as adjustments to goodwill. Any adjustments subsequent to the measurement period are recorded in income. Results of operations of the acquired entity are included in the Company’s results from the date of the acquisition onward and include amortization expense arising from acquired tangible and intangible assets. The Company expenses all costs as incurred related to an acquisition under general and administrative in the consolidated statements of operations.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In July 2017, the FASB released Update 2017-11 – Earnings Per Share (Topic 260); Distinguishing Liabilities from Equity (Topic 480); Derivatives and Hedging (Topic 815): (Part I) Accounting for Certain Financial Instruments with Round Down Features, In May 2017, the FASB issued Service Concession Arrangements (Topic 853) Topic 606 – Revenue from Contracts with Customers In May 2017, the FASB issued Compensation – Stock Compensation (Topic 718) In March 2017, the FASB issued Receivables – Nonrefundable Fees and Other Costs (Subtopic 310-20) In March 2017, the FASB issued Compensation – Retirement Benefits (Topic 715)

Summary of Significant Accoun26

Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2017
Summary of Significant Accounting Policies [Abstract]
Schedule of property and equipment, net estimated useful lives	Software development 3 years Equipment and computer hardware 5 years Office furniture 5 years Leasehold Improvements 5 years

Accounts Receivable, net (Table

Accounts Receivable, net (Tables)	6 Months Ended
	Jun. 30, 2017
Accounts Receivable, net [Abstract]
Schedule of accounts receivable	June 30, December 31, Accounts receivable $ 10,213,131 $ 9,302,208 Less allowance for bad debts (232,745 ) (459,952 ) Accounts receivable, net $ 9,980,386 $ 8,842,256

Property and Equipment, net (Ta

Property and Equipment, net (Tables)	6 Months Ended
	Jun. 30, 2017
Property and Equipment, net [Abstract]
Summary of property and equipment	June 30, December 31, 2016 Equipment and computer hardware $ 240,175 $ 277,292 Office furniture 258,033 198,735 Leasehold improvements 329,478 206,902 Equipment held under capital lease 13,160 13,160 840,846 696,089 Less: accumulated depreciation (340,265 ) (285,401 ) $ 500,581 $ 410,688

Capitalized Software Developm29

Capitalized Software Development Costs, net (Tables)	6 Months Ended
	Jun. 30, 2017
Capitalized Software Development Costs, net [Abstract]
Summary of capitalized software development costs	June 30, December 31, Beginning balance $ 1,698,992 $ 1,117,480 Additions 592,060 1,243,506 Less: amortization expense (438,093 ) (661,994 ) Ending balance $ 1,852,959 $ 1,698,992
Summary of amortization expense for the estimated lives	Remainder of 2017 $ 500,702 2018 803,512 2019 451,123 2020 97,622 2021 - $ 1,852,959

Intangible Assets (Tables)

Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 2017
Finite-Lived Intangible Assets [Line Items]
Summary of capitalized patent costs	June 30, December 31, Patent costs $ 1,664,971 $ 1,577,122 Less: accumulated amortization (1,186,454 ) (1,115,392 ) $ 478,517 $ 461,730
Summary of amortization expense over the estimated remaining lives of the patents and other intangible assets	Remainder of 2017 $ 49,215 2018 89,361 2019 85,818 2020 85,818 2021 80,343 Thereafter 87,962 $ 478,517
Other Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Summary of other intangible asset costs	June 30, 2017 December 31, 2016 Technology $ 970,000 $ 970,000 Customer relationships 870,000 870,000 Less: accumulated amortization (536,493 ) (400,993 ) $ 1,303,507 $ 1,439,007
Summary of amortization expense over the estimated remaining lives of the patents and other intangible assets	Remainder of 2017 $ 135,500 2018 271,000 2019 271,000 2020 187,536 2021 97,000 Thereafter 341,471 $ 1,303,507

Accrued Expenses (Tables)

Accrued Expenses (Tables)	6 Months Ended
	Jun. 30, 2017
Accrued Expenses [Abstract]
Summary of accrued expenses	June 30, 2017 December 31, 2016 Accrued cost of revenues $ 182,967 $ 1,085,585 Accrued payroll and related expenses 1,477,174 879,300 Accrued professional fees 155,424 26,038 Other accrued expenses 119,670 190,021 $ 1,935,235 $ 2,180,944

Capital Leases (Tables)

Capital Leases (Tables)	6 Months Ended
	Jun. 30, 2017
Capital Leases [Abstract]
Schedule of minimum future lease payments under the capital leases	Year Ending June 30, 2018 $ 3,576 2019 936 2020 - 2021 - 2022 - Total minimum lease payments 4,512 Less amount representing interest (227 ) Present value of net minimum lease payments $ 4,285

Discontinued Operations (Tables

Discontinued Operations (Tables)	6 Months Ended
	Jun. 30, 2017
Discontinued Operations [Abstract]
Schedule of discontinued operations including balance sheets, statement of operations and statement of cash flows	June 30, December 31, 2017 2016 Accounts receivable, net $ (2,649 ) $ 430,151 Other prepaid expenses - 9,455 Property, plant and equipment, net 11,308 35,516 Capitalized software development costs, net - 389,863 Other assets 5,731 5,731 Assets classified as held for sale 14,390 870,716 Accounts payable 98,029 298,757 Accrued expenses 108,286 248,783 Deferred revenue 59,696 59,696 Liabilities classified as held for sale $ 266,011 $ 607,236 For the three months ended For the six months ended June 30, June 30, 2017 2016 2017 2016 Revenue Wireless applications revenue $ 2,950 $ 1,454,428 $ 53,298 $ 2,945,078 Costs and Expenses Cost of revenue 23,817 739,681 230,839 1,430,170 Sales and marketing 8,917 52,001 32,605 104,974 General and administrative 26,485 89,348 143,106 157,635 Depreciation and amortization 5,460 10,573 7,101 20,428 Total costs and expenses 64,679 891,603 413,651 1,713,207 Other Income (305,465 ) - 44,535 - Net income from discontinued operations $ (367,194 ) $ 562,825 $ (315,818 ) $ 1,231,871 For the three months ended For the six months ended June 30, June 30, 2017 2016 2017 2016 Net cash (used in) provided by discontinued operating activities $ (159,438 ) $ 838,884 $ 237,188 $ 1,931,244 Net cash (used in) discontinued investing activities - (90,220 ) (37,409 ) (230,599 ) Net cash (used in) discontinued financing activities - (4,621 ) - (8,500 ) Net increase in cash and cash equivalents $ (159,438 ) $ (744,043 ) $ 199,779 $ 1,692,145

Note Payable (Tables)

Note Payable (Tables)	6 Months Ended
	Jun. 30, 2017
Note Payable [Abstract]
Schedule of note payable	June 30, December 31, 2016 Notes Payable: Principal outstanding $ 4,044,164 $ 6,916,664 Accrued interest 485,434 469,060 Accrued termination fee 300,492 258,543 4,830,090 7,644,267 Less: discount on note payable (430,109 ) (794,547 ) 4,399,981 6,849,720 Less: current portion, net (4,399,981 ) (2,896,893 ) Long-term portion, net $ - $ 3,952,827

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	6 Months Ended
	Jun. 30, 2017
Stockholders' Equity [Abstract]
Summary of outstanding stock warrants and common stock options	Number of Weighted Average Outstanding – December 31, 2015 2,593,257 $ 4.80 Granted 844,000 3.60 Exercised (256,860 ) (4.20 ) Cancelled (1,268,010 ) (5.40 ) Outstanding – December 31, 2016 1,912,387 $ 3.90 Granted 485,000 3.10 Exercised (34,517 ) (2.60 ) Cancelled (996,795 ) (3.80 ) Outstanding – June 30, 2017 1,366,075 $ 3.70

Commitments and Contingencies (

Commitments and Contingencies (Tables)	6 Months Ended
	Jun. 30, 2017
Commitments and Contingencies [Abstract]
Schedule of minimum future rental payments under non-cancellable operating leases	Remainder of 2017 $ 183,704 2018 333,623 2019 322,152 2020 26,846 2021 - $ 866,325

Restatement of Consolidated F37

Restatement of Consolidated Financial Statements (Tables)	6 Months Ended
	Jun. 30, 2017
Restatement Of Consolidated Financial Statements [Abstract]
Schedule of condensed consolidating balance sheets	June 30, 2017 Previously As Reported Adjustments Restated Assets Current assets Cash and cash equivalents $ 3,176,550 $ - $ 3,176,550 Accounts receivable, net 9,980,386 - 9,980,386 Other prepaid expenses 540,183 - 540,183 Assets from discontinued operations 14,390 - 14,390 Total current assets 13,711,509 - 13,711,509 Property and equipment, net 500,581 - 500,581 Other assets Capitalized software development costs, net 1,852,959 - 1,852,959 Intangible assets: Patents 1,315,302 - 1,315,302 Other intangible assets, net 1,303,507 - 1,303,507 Goodwill 6,444,225 - 6,444,225 Other assets 112,815 - 112,815 Total other assets 11,028,808 - 11,028,808 Total assets $ 25,240,898 $ - $ 25,240,898 Liabilities and Stockholders’ Equity Current liabilities Accounts payable $ 6,109,088 $ - $ 6,109,088 Accrued expenses 1,935,235 - 1,935,235 Deferred revenue 408,225 (337,500 ) 70,725 Other current liabilities, including security deposit 7,500 - 7,500 Current obligations under capital lease 3,576 - 3,576 Note payable, net - current portion 4,399,981 - 4,399,981 Warrant liability - - - Liabilities from discontinued operations 266,011 - 266,011 Total current liabilities 13,129,616 (337,500 ) 12,792,116 Long-term liabilities Obligations under capital lease 936 - 936 Deferred revenue, noncurrent portion 985,685 (985,685 ) - Total long-term liabilities 986,621 (985,685 ) 936 Total liabilities 14,116,237 (1,323,185 ) 12,793,052 Preferred stock - - - Common stock 20,715 - 20,715 Additional paid-in capital 158,428,152 - 158,428,152 Accumulated deficit (147,324,206 ) 1,323,185 (146,001,021 ) Total stockholders’ equity 11,124,661 1,323,185 12,447,846 Total liabilities and stockholders’ equity $ 25,240,898 $ - $ 25,240,898
Schedule of condensed consolidating statements of operations	Three Months Ended June 30, 2017 Previously As Reported Adjustments Restated Revenue Media placement $ 10,725,454 $ - $ 10,725,454 License and royalties 78,667 (49,356 ) 29,311 Total revenue 10,804,121 (49,356 ) 10,754,765 Operating expenses Cost of revenue 5,626,862 - 5,626,862 Sales and marketing 3,735,131 - 3,735,131 General and administrative 4,087,978 - 4,087,978 Legal settlement - - - Depreciation and amortization 120,923 - 120,923 Total costs and expenses 13,570,894 - 13,570,894 (Loss) from operations (2,766,773 ) (49,356 ) (2,816,129 ) Other Income (Expense) Earnings from joint venture - 1,372,541 1,372,541 Interest expense, net of interest income (352,147 ) - (352,147 ) Net (loss) before income taxes (3,118,920 ) 1,323,185 (1,795,735 ) Income tax benefit (expense) - - - Net (loss) from continuing operations (3,118,920 ) 1,323,185 (1,795,735 ) Discontinued Operations (Loss) from operations of discontinued component (367,008 ) - (367,008 ) Net (loss) income from discontinued operations (367,008 ) - (367,008 ) Net (loss) income $ (3,485,928 ) $ 1,323,185 $ (2,162,743 ) Basic net income (loss) per share Continuing operations (0.15 ) 0.06 (0.09 ) Discontinued operations (0.02 ) - (0.02 ) Basic net loss per share $ (0.17 ) $ 0.06 $ (0.10 ) Basic weighted average shares outstanding 20,693,809 20,693,809 Six Months Ended June 30, 2017 Previously As Reported Adjustments Restated Revenue Media placement $ 17,247,586 $ - $ 17,247,586 License and royalties 201,496 (141,569 ) 59,927 Total revenue 17,449,082 (141,569 ) 17,307,513 Operating expenses Cost of revenue 9,021,923 - 9,021,923 Sales and marketing 7,212,042 - 7,212,042 General and administrative 6,418,432 - 6,418,432 Legal settlement - - - Depreciation and amortization 282,687 - 282,687 Total costs and expenses 22,935,084 - 22,935,084 (Loss) from operations (5,486,002 ) (141,569 ) (5,627,571 ) Other Income (Expense) Earnings from joint venture - 1,464,754 1,464,754 Interest expense, net of interest income (743,761 ) - (743,761 ) Net (loss) before income taxes (6,229,763 ) 1,323,185 (4,906,578 ) Income tax benefit (expense) - - - Net (loss) from continuing operations (6,229,763 ) 1,323,185 (4,906,578 ) Discontinued Operations (Loss) from operations of discontinued component (315,632 ) - (315,632 ) Net (loss) income from discontinued operations (315,632 ) - (315,632 ) Net (loss) income $ (6,545,395 ) $ 1,323,185 $ (5,222,210 ) Basic net income (loss) per share Continuing operations (0.30 ) 0.06 (0.24 ) Discontinued operations (0.02 ) - (0.02 ) Basic net loss per share $ (0.32 ) $ 0.06 $ (0.25 ) Basic weighted average shares outstanding 20,687,463 20,687,463
Schedule of condensed consolidating statements of cash flows	Six Months Ended June 30, 2017 Previously As Reported Adjustments Restated Net (loss) $ (6,545,395 ) $ 1,323,185 $ (5,222,210 ) Less: (loss) income from discontinued operations, net of tax (315,632 ) - (315,632 ) (Loss) from continuing operations (6,229,763 ) (4,906,578 ) Adjustments to reconcile net (loss) to net cash (used in) operating activities: Increase (decrease) in deferred revenue 1,148,503 (1,323,185 ) (174,682 ) Net cash (used in) operating activities - continuing operations (2,061,618 ) - (2,061,618 ) Net cash provided by operating activities - discontinued operations 237,374 (350,356 ) (112,982 ) Net cash (used in) provided by operating activities (1,824,244 ) (350,356 ) (2,174,600 ) Adjustments to reconcile net (loss) to net cash (used in) investing activities: Net cash (used in) investing activities - continuing operations (834,652 ) - (834,652 ) Net cash (used in) investing activities - discontinued operations (37,409 ) 350,356 312,947 Net cash (used in) provided by investing activities (872,061 ) 350,356 (521,705 ) Adjustments to reconcile net (loss) to net cash (used in) financing activities: Net cash (used in) financing activities - continuing operations (2,871,690 ) - (2,871,690 ) Net cash (used in) financing activities - discontinued operations - - - Net cash (used in) provided by financing activities (2,871,690 ) - (2,871,690 ) Net decrease in cash and cash equivalents (5,567,995 ) - (5,567,995 ) Cash and cash equivalents - beginning of period $ 8,744,545 $ - $ 8,744,545 Cash and cash equivalents - ending of period $ 3,176,550 $ - $ 3,176,550

Organization, History and Bus38

Organization, History and Business (Details) - shares	1 Months Ended
	Jul. 29, 2015	Jun. 30, 2017	Dec. 31, 2016	Mar. 01, 2016
Organization, History and Business (Textual)
Maximum number of authorized shares				300,000,000
Common stock, shares authorized		100,000,000	100,000,000
Reverse stock split	1-for-10 reverse split

Summary of Significant Accoun39

Summary of Significant Accounting Policies (Details)	6 Months Ended
	Jun. 30, 2017
Software development [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, net estimated useful lives	3 years
Equipment and computer hardware [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, net estimated useful lives	5 years
Office furniture [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, net estimated useful lives	5 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, net estimated useful lives	5 years

Summary of Significant Accoun40

Summary of Significant Accounting Policies (Details Textual) - Customer	1 Months Ended	6 Months Ended
	Jul. 29, 2015	Jun. 30, 2017	Jun. 30, 2016
Summary of Significant Accounting Policies (Textual)
Reverse stock split	1-for-10 reverse split
Revenue [Member]
Summary of Significant Accounting Policies (Textual)
Concentration risk, percentage		10.00%	29.00%
Concentration risk, description		No individual customer accounted for more than 10% of total revenue.	Approximately 29% of the Company's revenue was generated from contracts with two advertising agencies
Accounts Receivable [Member]
Summary of Significant Accounting Policies (Textual)
Concentration risk, percentage		14.00%	28.00%
Number of customers		1	2

Accounts Receivable, net (Detai

Accounts Receivable, net (Details) - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Accounts Receivable, net [Abstract]
Accounts receivable	$ 10,213,131	$ 9,302,208
Less allowance for bad debts	(232,745)	(459,952)
Accounts receivable, net	$ 9,980,386	$ 8,842,256

Property and Equipment, net (De

Property and Equipment, net (Details) - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Property and Equipment, net [Abstract]
Equipment and computer hardware	$ 240,175	$ 277,292
Office furniture	258,033	198,735
Leasehold improvements	329,478	206,902
Equipment held under capital lease	13,160	13,160
Property and equipment, gross	840,846	696,089
Less: accumulated depreciation	(340,265)	(285,401)
Property and equipment, net	$ 500,581	$ 410,688

Property and Equipment, net (43

Property and Equipment, net (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Property and Equipment, net (Textual)
Depreciation expense	$ 34,707	$ 32,691	$ 76,125	$ 66,288

Capitalized Software Developm44

Capitalized Software Development Costs, net (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Capitalized Software Development Costs, net [Abstract]
Beginning balance			$ 1,698,992	$ 1,117,480	$ 1,117,480
Additions			592,060		1,243,506
Less: amortization expense	$ (225,611)	$ (152,749)	(438,093)	$ (286,098)	(661,994)
Ending balance	$ 1,852,959		$ 1,852,959		$ 1,698,992

Capitalized Software Developm45

Capitalized Software Development Costs, net (Details 1)	Jun. 30, 2017USD ($)
Capitalized Software Development Costs, net [Abstract]
Remainder of 2017	$ 500,702
2,018	803,512
2,019	451,123
2,020	97,622
2,021
Amortization expense remaining estimated lives, total	$ 1,852,959

Capitalized Software Developm46

Capitalized Software Development Costs, net (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Capitalized Software Development Costs [Member]
Capitalized Software Development Costs, net (Textual)
Amortization expense	$ 225,611	$ 152,749	$ 438,093	$ 286,098

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Intangible Assets [Abstract]
Patent costs	$ 1,664,971	$ 1,577,122
Less: accumulated amortization	(1,186,454)	(1,115,392)
Patents, net	$ 478,517	$ 461,730

Intangible Assets (Details 1)

Intangible Assets (Details 1) - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Remainder of 2017	$ 500,702
2,018	803,512
2,019	451,123
2,020	97,622
2,021
Patents	478,517	$ 461,730
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Remainder of 2017	49,215
2,018	89,361
2,019	85,818
2,020	85,818
2,021	80,343
Thereafter	87,962
Patents	478,517
Other Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Remainder of 2017	135,500
2,018	271,000
2,019	271,000
2,020	187,536
2,021	97,000
Thereafter	341,471
Patents	$ 1,303,507

Intangible Assets (Details 2)

Intangible Assets (Details 2) - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Other intangible assets, net	$ 1,303,507	$ 1,439,007
Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Other intangible assets, net	970,000	970,000
Customer relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Other intangible assets, net	870,000	870,000
Amortization [Member]
Finite-Lived Intangible Assets [Line Items]
Other intangible assets, net	$ (536,493)	$ (400,993)

Intangible Assets (Details Text

Intangible Assets (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Intangible Assets (Textual)
Amortization expense - patents	$ 18,465	$ 49,431	$ 71,062	$ 98,119
Amortization expense - intangible assets	$ 67,750	$ 67,750	$ 135,500	$ 139,970

Accrued Expenses (Details)

Accrued Expenses (Details) - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Accrued Expenses [Abstract]
Accrued cost of revenues	$ 182,967	$ 1,085,585
Accrued payroll and related expenses	1,477,174	879,300
Accrued professional fees	155,424	26,038
Other accrued expenses	119,670	190,021
Accrued expenses	$ 1,935,235	$ 2,180,944

Capital Leases (Details)

Capital Leases (Details)	Jun. 30, 2017USD ($)
Capital Leases [Abstract]
2,018	$ 3,576
2,019	936
2,020
2,021
2,022
Total minimum lease payments	4,512
Less amount representing interest	(227)
Present value of net minimum lease payments	$ 4,285

Capital Leases (Details Textual

Capital Leases (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Capital Leases (Textual)
Equipment cost	$ 13,160		$ 13,160		$ 13,160
Depreciation charged to operations	34,707	$ 32,691	$ 76,125	$ 66,288
Office equipment [Member]
Capital Leases (Textual)
Lease expiration, date			Dec. 31, 2018
Equipment cost	$ 13,160		$ 13,160
Minimum future lease payments, term			5 years
Effective interest rate charged on capital leases	7.428%		7.428%
Purchase option on capital lease	$ 1		$ 1
Interest charged to operations	94	155	204	325
Depreciation charged to operations	$ 658	$ 658	$ 1,315	$ 1,315

Discontinued Operations (Detail

Discontinued Operations (Details) - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Discontinued Operations [Abstract]
Accounts receivable, net	$ (2,649)	$ 430,151
Other prepaid expenses		9,455
Property, plant and equipment, net	11,308	35,516
Capitalized software development costs, net		389,863
Other assets	5,731	5,731
Assets classified as held for sale	14,390	870,716
Accounts payable	98,029	298,757
Accrued expenses	108,286	248,783
Deferred revenue	59,696	59,696
Liabilities classified as held for sale	$ 266,011	$ 607,236

Discontinued Operations (Deta55

Discontinued Operations (Details 1) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Revenue
Wireless applications revenue	$ 2,950	$ 1,454,428	$ 53,298	$ 2,945,078
Costs and Expenses
Cost of revenue	23,817	739,681	230,839	1,430,170
Sales and marketing	8,917	52,001	32,605	104,974
General and administrative	26,485	89,348	143,106	157,635
Depreciation and amortization	5,460	10,573	7,101	20,428
Total costs and expenses	64,679	891,603	413,651	1,713,207
Other Income	(305,465)		44,535
Net (loss) income from discontinued operations	$ (367,008)	$ 562,825	$ (315,632)	$ 1,231,871

Discontinued Operations (Deta56

Discontinued Operations (Details 2) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Discontinued Operations [Abstract]
Net cash (used in) provided by discontinued operating activities	$ (159,608)	$ 838,884	$ (112,982)	$ 1,931,244
Net cash (used in) discontinued investing activities	356	(90,220)	312,947	(230,599)
Net cash (used in) discontinued financing activities		(4,261)		(8,500)
Net increase in cash and cash equivalents	$ (159,438)	$ (744,043)	$ 199,779	$ 1,692,145

Discontinued Operations (Deta57

Discontinued Operations (Details Textual) - Asset Purchase Agreement [Member]	Feb. 07, 2017USD ($)
Discontinued Operations (Textual)
Sale of business estimated price	$ 400,000
Proceeds from sale of assets	$ 310,000
Payments for post-closing covenants, description	The remaining $90,000 will be paid upon the satisfaction of certain post-closing covenants. Of the $90,000 payable upon satisfaction of the post-closing covenants, $40,000 was earned and collected by the Company, with the remaining $50,000 not expected to be satisfied, for a total sale price of $350,000.

Income Taxes (Details)

Income Taxes (Details)	6 Months Ended
	Jun. 30, 2017USD ($)
Income Taxes (Textual)
Operating loss carryover	$ 39,670,211
Operating loss carryover, expiration date	Dec. 31, 2036

Note Payable (Details)

Note Payable (Details) - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Notes Payable:
Principal outstanding	$ 4,044,164	$ 6,916,664
Accrued interest	485,434	469,060
Accrued termination fee	300,492	258,543
Note Payable Gross	4,830,090	7,644,267
Less: discount on note payable	(430,109)	(794,547)
Note Payable	4,399,981	6,849,720
Less: current portion, net	(4,399,981)	(2,896,893)
Long-term portion, net		$ 3,952,827

Note Payable (Details Textual)

Note Payable (Details Textual) - USD ($)	Mar. 01, 2016	Aug. 01, 2017	Jul. 28, 2017	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Note Payable (Textual)
Note payable original principal amount				$ 4,399,981		$ 4,399,981		$ 6,849,720
Aggregate amount of shares issued								$ 10,320,001
Debt instrument, Term						42 months
Investors assigned value				500,000		$ 500,000
Deferred revenue						500,000
Interest expense from amortization				29,312	$ 32,708	59,927	$ 74,890
Interest expense				150,243	213,674	327,007	440,723
Amortization of discount				178,255	198,910	364,439	369,986
Accrual of termination fees charged to interest expense				20,518	$ 22,896	41,949	$ 52,423
Subsequent Events [Member]
Note Payable (Textual)
Issuance of common stock shares			1,200,000
Stock price per share			$ 5
Proceeds of an offering of common stock and warrants		$ 4,900,000
Revenue Sharing and Note Purchase Agreement [Member]
Note Payable (Textual)
Issuance of common stock shares	200,000
Aggregate amount of shares issued	$ 568,000
Debt instrument, Description	Pursuant to the terms of the Amendment, principal payment on the Note issued pursuant to the NPA was reduced from $333,333 to $175,000 for the period commencing on the last business day of February 2016 through the last business day of February 2017 and from $333,333 to $300,000 for the period commencing on the last business day of March 2017 to the last day of business in February 2018, with the final payment on the last business day of March 2018 increased to repay the remaining principal in full.
Restructuring fee	$ 100,000
Senior Secured Note [Member]
Note Payable (Textual)
Note payable original principal amount				$ 10,000,000		$ 10,000,000
Issuance of common stock shares						261,954
Stock price per share				$ 3.817		$ 3.817
Aggregate amount of shares issued						$ 1,000,000
Percentage of discount						10.00%
Received paying legal and due diligence expenses						$ 8,850,000
Interest rate				9.00%		9.00%
Description of LIBOR rate						The principal amount of the Note bears interest at a rate equal to LIBOR plus 9% per annum. Such interest is payable in cash except that 2% per annum of the interest shall be paid-in-kind, by increasing the principal amount of the Note by the amount of such interest.
Debt instrument, Term						42 months
Amortization payments						$ 333,334
Percentage of monetization revenues						85.00%
Payment term monetization revenues description						The Company shall also apply 85% of Monetization Revenues (as defined in the NPA) from the Company's patents to the payment of accrued and unpaid interest on, and then to repay outstanding principal (at par) of, the Note until all amounts due with respect to the Note have been paid in full. After the repayment of the Note, in addition to the interest, the Company shall pay the Revenue Participants up to 50% of Monetization Revenues totaling (i) $5,000,000, if paid in full prior to March 31, 2018 and (ii) $7,500,000 thereafter (the "Revenue Stream"). The Company must also pay $350,000 to the Note Purchaser upon repayment of the Note.
Purchasers upon repayment of the notes						$ 350,000

Stock Based Compensation (Detai

Stock Based Compensation (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Stock Based Compensation [Textual]
Recognized stock-based compensation expense	$ 254,228	$ 184,546	$ 595,487	$ 556,663
General and administrative - discontinued operations	26,485	89,348	143,106	157,635
Sales and marketing - discontinued operations	$ 8,917	$ 52,001	32,605	104,974
General and administrative expense [Member]
Stock Based Compensation [Textual]
Recognized stock-based compensation expense			356,643	410,071
General and administrative - discontinued operations			437	1,732
Sales and marketing expense [Member]
Stock Based Compensation [Textual]
Recognized stock-based compensation expense			239,335	149,362
Sales and marketing - discontinued operations			54	1,040
Stock Option [Member]
Stock Based Compensation [Textual]
Recognized stock-based compensation expense			$ 595,978	$ 559,433
Share based compensation, number of shares vested			345,375	120,000

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	May 23, 2017	Apr. 21, 2014	Jun. 30, 2017	Jun. 30, 2017
Related Party Transactions (Textual)
Licensing agreement terms, description	The parties renewed the JV License Agreement for an additional four years in exchange for an upfront payment to the JV of $4,500,000, of which the Company received $1,350,000 and reported as earnings from the JV for the three and six months ended June 30, 2017. The Company's share of the renewal fee was paid to the Note Purchaser in accordance with the terms of the NPA.	In exchange for the License, the Licensee has agreed to pay the JV an annual fee of $1,250,000 for a minimum of three years ("Annual Fee"), subject to a right of the Licensee to renew the License for an additional four years. Under the arrangement, if the Licensee has paid a total of $8,750,000 in license fees, either in one lump sum or after paying $1,250,000 annually for seven years, the License would be deemed to be perpetual. For JV Patent infringement actions provided for under the License, the Licensee will pay 20% of the gross proceeds from settlements received less any Annual Fee amounts paid and litigation costs incurred ("Share of Proceeds"). SITO Mobile R&D IP, LLC and PMC have agreed serve as co-plaintiffs with the Licensee in infringement actions under the License and the Licensee has agreed to be responsible for any out-of-pocket costs of the JV associated with being a co-plaintiff in supporting the Licensee in such litigation, including attorneys' fees. The Licensee will pay the Annual Fee and any Share of Proceeds to the JV. The Company is entitled to 30% of any proceeds received by the JV. In the event that the Licensee does not assert any infringement actions under its rights in the License prior to April 2019, the JV may, at its sole option, choose to terminate Licensee's exclusive right to assert infringement claims with no reduction or adjustment to the Annual Fee.
Amortization of revenue			$ 49,356	$ 141,569
Licensing Agreement [Member]
Related Party Transactions (Textual)
Deferred revenue			$ 1,323,185	$ 1,323,185

Stockholders' Equity (Details)

Stockholders' Equity (Details) - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Summary of outstanding stock warrants and options
Number of Shares, Outstanding, Beginning Balance	1,912,387	2,593,257
Number of Shares, Granted	485,000	844,000
Number of Shares, Exercised	(34,517)	(256,860)
Number of Shares, Cancelled	(996,795)	(1,268,010)
Number of Shares, Outstanding, Ending Balance	1,366,075	1,912,387
Weighted Average Exercise Price, Outstanding, Beginning Balance	$ 3.90	$ 4.80
Weighted Average Exercise Price, Granted	3.10	3.60
Weighted Average Exercise Price, Exercised	(2.60)	(4.20)
Weighted Average Exercise Price, Cancelled	(3.80)	(5.40)
Weighted Average Exercise Price, Outstanding, Ending Balance	$ 3.70	$ 3.90

Stockholders' Equity (Details T

Stockholders' Equity (Details Textual) - USD ($)	1 Months Ended	3 Months Ended		6 Months Ended		12 Months Ended
	Jul. 28, 2017	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016	Dec. 31, 2015
Stockholders' Equity (Textual)
Issued number of common stock, value						$ 10,320,001
Gross proceeds from common stock issued		$ 2,500		$ 2,500
Common stock options outstanding		1,366,075		1,366,075		1,912,387	2,593,257
Subsequent Events [Member]
Stockholders' Equity (Textual)
Issuance of common stock shares	1,200,000
Warrants exercisable of maximum shares	300,000
Description of common stock and warrants	The shares and warrants were sold in units, each consisting of one share of common stock and a warrant to purchase 0.25 of one share of common stock at an exercise price of $6.25 per share of common stock.
Warrants to purchase common stock shares	20,000
Sale of offering price per unit	$ 5
Warrants exercise price	$ 6.25
Gross proceeds from common stock issued	$ 6,000,000
Stock Option [Member]
Stockholders' Equity (Textual)
Issuance of common stock shares				70,000
Stock Option [Member] | Subsequent Events [Member]
Stockholders' Equity (Textual)
Issuance of common stock shares	300,000
Description of common stock and warrants	The shares and warrants were sold in units, each consisting of one share of common stock and a warrant to purchase 0.25 of one share of common stock at an exercise price of $6.25 per share of common stock. The units were sold at an offering price of $5.00 per unit. In the offering, the Company also issued its financial advisor warrants to purchase up to an aggregate of 20,000 shares of common stock at an exercise price of $6.25 per share of common stock as partial compensation for its services in connection with the offering.
Gross proceeds from common stock issued	$ 6,000,000
Common stock options outstanding	1,200,000
Common stock [Member]
Stockholders' Equity (Textual)
Issuance of common stock shares					200,000	3,066,667
Issued number of common stock, value					$ 568,000	$ 3,067
Price per share			$ 2.84		$ 2.84
Common stock options outstanding		1,366,075		1,366,075
Options vested		342,375		342,375
Cancelation shares of common stock options outstanding				25,000
Options exercised				34,517		256,860
Common stock [Member] | Stock Option [Member]
Stockholders' Equity (Textual)
Issuance of common stock shares				1,000
Gross proceeds from option exercised				$ 2,500
Options exercised				33,517

Commitments and Contingencies65

Commitments and Contingencies (Details)	Jun. 30, 2017USD ($)
Schedule of minimum future rental payments under non-cancellable operating leases
Remainder of 2017	$ 183,704
2,018	333,623
2,019	322,152
2,020	26,846
2,021
Total	$ 866,325

Commitments and Contingencies66

Commitments and Contingencies (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Loss Contingencies [Line Items]
Rent expense	$ 107,704	$ 106,352	$ 218,344	$ 212,215
Jersey [Member]
Loss Contingencies [Line Items]
Lease expiration period of stores provided on additional rentals			5 years
Lease expiration, date			Nov. 30, 2018
Boise Office [Member]
Loss Contingencies [Line Items]
Lease term			38 months

Subsequent Events (Details)

Subsequent Events (Details)	1 Months Ended			3 Months Ended		6 Months Ended		12 Months Ended
	Aug. 01, 2017USD ($)	Jul. 28, 2017USD ($)$ / sharesshares	Jul. 24, 2017USD ($)shares	Jun. 30, 2017USD ($)$ / shares	Jun. 30, 2016USD ($)	Jun. 30, 2017USD ($)$ / shares	Jun. 30, 2016USD ($)	Dec. 31, 2017Customer	Dec. 31, 2016$ / shares
Subsequent Events (Textual)
Proceeds from issuance of common stock | $				$ 2,500		$ 2,500
Common stock, par value | $ / shares				$ 0.001		$ 0.001			$ 0.001
Subsequent Events [Member]
Subsequent Events (Textual)
Issuance of common stock shares		1,200,000
Warrants exercisable of maximum shares		300,000
Proceeds from issuance of common stock | $		$ 6,000,000
Description of common stock and warrants		The shares and warrants were sold in units, each consisting of one share of common stock and a warrant to purchase 0.25 of one share of common stock at an exercise price of $6.25 per share of common stock.
Sale of offering price per unit | $ / shares		$ 5
Warrants to purchase common stock shares		20,000
Warrants exercise price | $ / shares		$ 6.25
Public offering for gross proceeds | $	$ 4,900,000
Number of metrics | Customer								2
Executive's annual cash bonus metrics, description								If the Company's revenue for the six months ended December 31, 2017 is at least $20.0 million and the Company executes not less than two Data Deals, each Executive will be entitled to a bonus equal to 50% of his base salary. If the Company's revenue for the six months ended December 31, 2017 is at least $22.5 million and the Company executes not less than three Data Deals, each Executive will be entitled to a bonus equal to 100% of his base salary. If the Company's revenue for the six months ended December 31, 2017 is at least $25.0 million and the Company executes not less than four Data Deals, each Executive will be entitled to a bonus equal to 200% of his base salary.
Subsequent Events [Member] | Chief Executive Officer [Member]
Subsequent Events (Textual)
Annual base salary | $			$ 350,000
Grant of stock options purchase shares of common stock			400,000
Grant of restricted stock units			1,028,050
Restricted stock units vest, description			A) 20% of such shares in the event the average closing price of the Company's common stock is at least $7.00 per share for 65 consecutive trading days, (B) an additional 30% of such shares in the event the average closing price of the Company's common stock is at least $10.00 per share for 65 consecutive trading days and (C) the remaining 50% of such shares in the event the average closing price of the Company's common stock is at least $15.00 per share for 65 consecutive trading days.
Subsequent Events [Member] | Chief Financial Officer [Member]
Subsequent Events (Textual)
Annual base salary | $			$ 225,000
Grant of stock options purchase shares of common stock			100,000
Grant of restricted stock units			225,468
Restricted stock units vest, description			(A) 20% of such shares in the event the average closing price of the Company's common stock is at least $7.00 per share for 65 consecutive trading days, (B) an additional 30% of such shares in the event the average closing price of the Company's common stock is at least $10.00 per share for 65 consecutive trading days and (C) the remaining 50% of such shares in the event the average closing price of the Company's common stock is at least $15.00 per share for 65 consecutive trading days.
Subsequent Events [Member] | Chief Operating Officer [Member]
Subsequent Events (Textual)
Annual base salary | $			$ 300,000
Grant of stock options purchase shares of common stock			100,000
Grant of restricted stock units			225,468
Restricted stock units vest, description			(A) 20% of such shares in the event the average closing price of the Company's common stock is at least $7.00 per share for 65 consecutive trading days, (B) an additional 30% of such shares in the event the average closing price of the Company's common stock is at least $10.00 per share for 65 consecutive trading days and (C) the remaining 50% of such shares in the event the average closing price of the Company's common stock is at least $15.00 per share for 65 consecutive trading days.

Restatement of Consolidated F68

Restatement of Consolidated Financial Statements (Details) - USD ($)	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015
Current assets
Cash and cash equivalents	$ 3,176,550	$ 6,951,574	$ 8,744,545	$ 1,682,784	$ 1,683,450	$ 2,615,184
Accounts receivable, net	9,980,386		8,842,256
Other prepaid expenses	540,183		229,039
Assets from discontinued operations	14,390		870,716
Total current assets	13,711,509		18,686,556
Property and equipment, net	500,581		410,688
Other assets
Capitalized software development costs, net	1,852,959		1,698,992			1,117,480
Intangible assets:
Patents	478,517		461,730
Other intangible assets, net	1,303,507		1,439,007
Goodwill	6,444,225		6,444,225
Other assets	112,815		150,038
Total other assets	11,028,808		11,048,080
Total assets	25,240,898		30,145,324
Current liabilities
Accounts payable	6,109,088		3,184,237
Accrued expenses	1,935,235		2,180,944
Deferred revenue	70,725		245,407
Other current liabilities, including security deposit	7,500
Current obligations under capital lease	3,576		3,446
Note payable, net - current portion	4,399,981		2,896,893
Warrant liability
Liabilities from discontinued operations	266,011		607,236
Total current liabilities	12,792,116		9,118,163
Long-term liabilities
Obligations under capital lease	936		2,756
Deferred revenue, noncurrent portion
Total long-term liabilities	936		3,955,583
Total liabilities	12,793,052		13,073,746
Stockholders' equity
Preferred stock
Common stock	20,715		20,680
Additional paid-in capital	158,428,152		157,829,709
Accumulated deficit	(146,001,021)		(140,778,811)
Total stockholders' equity	12,447,846		17,071,578			$ 5,180,578
Total liabilities and stockholders' equity	25,240,898		30,145,324
Previously Reported [Member]
Current assets
Cash and cash equivalents	3,176,550		8,744,545
Accounts receivable, net	9,980,386
Other prepaid expenses	540,183
Assets from discontinued operations	14,390
Total current assets	13,711,509
Property and equipment, net	500,581
Other assets
Capitalized software development costs, net	1,852,959
Intangible assets:
Patents	1,315,302
Other intangible assets, net	1,303,507
Goodwill	6,444,225
Other assets	112,815
Total other assets	11,028,808
Total assets	25,240,898
Current liabilities
Accounts payable	6,109,088
Accrued expenses	1,935,235
Deferred revenue	408,225
Other current liabilities, including security deposit	7,500
Current obligations under capital lease	3,576
Note payable, net - current portion	4,399,981
Warrant liability
Liabilities from discontinued operations	266,011
Total current liabilities	13,129,616
Long-term liabilities
Obligations under capital lease	936
Deferred revenue, noncurrent portion	985,685
Total long-term liabilities	986,621
Total liabilities	14,116,237
Stockholders' equity
Preferred stock
Common stock	20,715
Additional paid-in capital	158,428,152
Accumulated deficit	(147,324,206)
Total stockholders' equity	11,124,661
Total liabilities and stockholders' equity	25,240,898
Adjustment [Member]
Current assets
Cash and cash equivalents
Accounts receivable, net
Other prepaid expenses
Assets from discontinued operations
Total current assets
Property and equipment, net
Other assets
Capitalized software development costs, net
Intangible assets:
Patents
Other intangible assets, net
Goodwill
Other assets
Total other assets
Total assets
Current liabilities
Accounts payable
Accrued expenses
Deferred revenue	(337,500)
Other current liabilities, including security deposit
Current obligations under capital lease
Note payable, net - current portion
Warrant liability
Liabilities from discontinued operations
Total current liabilities	(337,500)
Long-term liabilities
Obligations under capital lease
Deferred revenue, noncurrent portion	(985,685)
Total long-term liabilities	(985,685)
Total liabilities	(1,323,185)
Stockholders' equity
Preferred stock
Common stock
Additional paid-in capital
Accumulated deficit	1,323,185
Total stockholders' equity	1,323,185
Total liabilities and stockholders' equity

Restatement of Consolidated F69

Restatement of Consolidated Financial Statements (Details 1) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Revenue
Media placement	$ 10,725,454	$ 8,297,880	$ 17,247,586	$ 13,159,380
Licensing and royalties	29,311	125,946	59,927	261,365
Total revenue	10,754,765	8,423,826	17,307,513	13,420,745
Operating expenses
Cost of revenue	5,626,862	3,770,916	9,021,923	6,214,053
Sales and marketing	3,735,131	2,690,959	7,212,042	4,814,733
General and administrative	4,087,978	1,204,559	6,418,432	2,880,004
Legal settlement
Depreciation and amortization	120,923	149,871	282,687	304,376
Total costs and expenses	13,570,894	7,816,305	22,935,084	14,213,166
(Loss) from operations	(2,816,129)	607,521	(5,627,571)	(792,421)
Other Income (Expense)
Earnings from joint venture	1,372,541		1,464,754
Interest expense	(352,147)	(445,091)	(743,761)	(884,891)
Net (loss) before income taxes	(1,795,735)	162,430	(4,906,578)	(1,677,312)
Provision for income taxes
Net (loss) from continuing operations	(1,795,735)	162,430	(4,906,578)	(1,677,312)
Discontinued Operations
(Loss) from operations of discontinued component	367,008	(562,825)	315,632	(1,231,871)
Net (loss) income from discontinued operations	(367,008)	562,825	(315,632)	1,231,871
Net (loss) income	$ (2,162,743)	$ 725,255	$ (5,222,210)	$ (445,441)	$ (1,403,986)
Basic net income (loss) per share
Continuing operations	$ (0.09)	$ 0.01	$ (0.24)	$ (0.10)
Discontinued operations	(0.02)	0.03	(0.02)	0.07
Basic net loss per share	$ (0.10)	$ 0.04	$ (0.25)	$ (0.03)
Basic weighted average shares outstanding	20,693,809	17,355,478	20,687,463	17,288,445
Previously Reported [Member]
Revenue
Media placement	$ 10,725,454		$ 17,247,586
Licensing and royalties	78,667		201,496
Total revenue	10,804,121		17,449,082
Operating expenses
Cost of revenue	5,626,862		9,021,923
Sales and marketing	3,735,131		7,212,042
General and administrative	4,087,978		6,418,432
Legal settlement
Depreciation and amortization	120,923		282,687
Total costs and expenses	13,570,894		22,935,084
(Loss) from operations	(2,766,773)		(5,486,002)
Other Income (Expense)
Earnings from joint venture
Interest expense	(352,147)		(743,761)
Net (loss) before income taxes	(3,118,920)		(6,229,763)
Provision for income taxes
Net (loss) from continuing operations	(3,118,920)		(6,229,763)
Discontinued Operations
(Loss) from operations of discontinued component	367,008		315,632
Net (loss) income from discontinued operations	(367,008)		(315,632)
Net (loss) income	$ (3,485,928)		$ (6,545,395)
Basic net income (loss) per share
Continuing operations	$ (0.15)		$ (0.30)
Discontinued operations	(0.02)		(0.02)
Basic net loss per share	$ (0.17)		$ (0.32)
Basic weighted average shares outstanding	20,693,809		20,687,463
Restatement Adjustment [Member]
Revenue
Media placement
Licensing and royalties	(49,356)		(141,569)
Total revenue	(49,356)		(141,569)
Operating expenses
Cost of revenue
Sales and marketing
General and administrative
Legal settlement
Depreciation and amortization
Total costs and expenses
(Loss) from operations	(49,356)		(141,569)
Other Income (Expense)
Earnings from joint venture	1,372,541		(1,464,754)
Interest expense
Net (loss) before income taxes	1,323,185		1,323,185
Provision for income taxes
Net (loss) from continuing operations	1,323,185
Discontinued Operations
(Loss) from operations of discontinued component
Net (loss) income from discontinued operations
Net (loss) income	$ 1,323,185		$ 1,323,185
Basic net income (loss) per share
Continuing operations	$ 0.06		$ 0.06
Discontinued operations
Basic net loss per share	$ 0.06		$ 0.06

Restatement of Consolidated F70

Restatement of Consolidated Financial Statements (Details 2) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Cash Flows from Operating Activities
Net (loss) income	$ (2,162,743)	$ 725,255	$ (5,222,210)	$ (445,441)	$ (1,403,986)
Less: (loss) income from discontinued operations, net of tax	(367,008)	562,825	(315,632)	1,231,871
(Loss) from continuing operations	(1,795,735)	162,430	(4,906,578)	(1,677,312)
Adjustments to reconcile net (loss) to net cash (used in) operating activities:
Increase (decrease) in deferred revenue	(164,594)	249,054	(174,682)	31,065
Net cash (used in) operating activities - continuing operations	(1,228,671)	82,988	(2,061,618)	(515,964)
Net cash provided by operating activities - discontinued operations	(159,608)	838,884	(112,982)	1,931,244
Net cash (used in) provided by operating activities	(1,388,279)	921,872	(2,174,600)	1,415,280
Adjustments to reconcile net (loss) to net cash (used in) investing activities:
Net cash (used in) investing activities - continuing operations	(341,249)	(303,754)	(834,652)	(641,832)
Net cash (used in) investing activities - discontinued operations	356	(90,220)	312,947	(230,599)
Net cash (used in) provided by investing activities	(340,893)	(393,974)	(521,705)	(872,431)
Adjustments to reconcile net (loss) to net cash (used in) financing activities:
Net cash (used in) financing activities - continuing operations	(2,045,852)	(524,303)	(2,871,690)	(1,466,749)
Net cash (used in) financing activities - discontinued operations		(4,261)		(8,500)
Net cash (used in) provided by financing activities	(2,045,852)	(528,564)	(2,871,690)	(1,475,249)
Net decrease in cash and cash equivalents	(3,775,024)	(666)	(5,567,995)	(932,400)
Cash and cash equivalents - beginning of period	6,951,574	1,683,450	8,744,545	2,615,184	2,615,184
Cash and cash equivalents - ending of period	3,176,550	$ 1,682,784	3,176,550	$ 1,682,784	8,744,545
Previously Reported [Member]
Cash Flows from Operating Activities
Net (loss) income	(3,485,928)		(6,545,395)
Less: (loss) income from discontinued operations, net of tax			(315,632)
(Loss) from continuing operations	(3,118,920)		(6,229,763)
Adjustments to reconcile net (loss) to net cash (used in) operating activities:
Increase (decrease) in deferred revenue			1,148,503
Net cash (used in) operating activities - continuing operations			(2,061,618)
Net cash provided by operating activities - discontinued operations			237,374
Net cash (used in) provided by operating activities			(1,824,244)
Adjustments to reconcile net (loss) to net cash (used in) investing activities:
Net cash (used in) investing activities - continuing operations			(834,652)
Net cash (used in) investing activities - discontinued operations			(37,409)
Net cash (used in) provided by investing activities			(872,061)
Adjustments to reconcile net (loss) to net cash (used in) financing activities:
Net cash (used in) financing activities - continuing operations			(2,871,690)
Net cash (used in) financing activities - discontinued operations
Net cash (used in) provided by financing activities			(2,871,690)
Net decrease in cash and cash equivalents			(5,567,995)
Cash and cash equivalents - beginning of period			8,744,545
Cash and cash equivalents - ending of period	3,176,550		3,176,550		8,744,545
Restatement Adjustment [Member]
Cash Flows from Operating Activities
Net (loss) income	1,323,185		1,323,185
Less: (loss) income from discontinued operations, net of tax
(Loss) from continuing operations	1,323,185
Adjustments to reconcile net (loss) to net cash (used in) operating activities:
Increase (decrease) in deferred revenue			(1,323,185)
Net cash (used in) operating activities - continuing operations
Net cash provided by operating activities - discontinued operations			(350,356)
Net cash (used in) provided by operating activities			(350,356)
Adjustments to reconcile net (loss) to net cash (used in) investing activities:
Net cash (used in) investing activities - continuing operations
Net cash (used in) investing activities - discontinued operations			350,356
Net cash (used in) provided by investing activities			350,356
Adjustments to reconcile net (loss) to net cash (used in) financing activities:
Net cash (used in) financing activities - continuing operations
Net cash (used in) financing activities - discontinued operations
Net cash (used in) provided by financing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents - beginning of period
Cash and cash equivalents - ending of period

Restatement of Consolidated F71

Restatement of Consolidated Financial Statements (Details Textual) - USD ($)	May 23, 2017	Apr. 21, 2014	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Licensing agreement terms, description	The parties renewed the JV License Agreement for an additional four years in exchange for an upfront payment to the JV of $4,500,000, of which the Company received $1,350,000 and reported as earnings from the JV for the three and six months ended June 30, 2017. The Company's share of the renewal fee was paid to the Note Purchaser in accordance with the terms of the NPA.	In exchange for the License, the Licensee has agreed to pay the JV an annual fee of $1,250,000 for a minimum of three years ("Annual Fee"), subject to a right of the Licensee to renew the License for an additional four years. Under the arrangement, if the Licensee has paid a total of $8,750,000 in license fees, either in one lump sum or after paying $1,250,000 annually for seven years, the License would be deemed to be perpetual. For JV Patent infringement actions provided for under the License, the Licensee will pay 20% of the gross proceeds from settlements received less any Annual Fee amounts paid and litigation costs incurred ("Share of Proceeds"). SITO Mobile R&D IP, LLC and PMC have agreed serve as co-plaintiffs with the Licensee in infringement actions under the License and the Licensee has agreed to be responsible for any out-of-pocket costs of the JV associated with being a co-plaintiff in supporting the Licensee in such litigation, including attorneys' fees. The Licensee will pay the Annual Fee and any Share of Proceeds to the JV. The Company is entitled to 30% of any proceeds received by the JV. In the event that the Licensee does not assert any infringement actions under its rights in the License prior to April 2019, the JV may, at its sole option, choose to terminate Licensee's exclusive right to assert infringement claims with no reduction or adjustment to the Annual Fee.
Deferred revenue, current portion			$ 70,725		$ 70,725		$ 245,407
Deferred revenue, noncurrent portion
Net (loss) income			(2,162,743)	$ 725,255	(5,222,210)	$ (445,441)	(1,403,986)
Increase in loss from operations			$ (2,816,129)	$ 607,521	$ (5,627,571)	$ (792,421)
Decrease in basic and diluted net loss per share			$ (0.10)	$ 0.04	$ (0.25)	$ (0.03)
Decrease in accumulated deficit			$ (146,001,021)		$ (146,001,021)		$ (140,778,811)
Adjustment [Member]
Deferred revenue, current portion			(337,500)		(337,500)
Deferred revenue, noncurrent portion			(985,685)		(985,685)
Net (loss) income			1,323,185		1,323,185
Increase in loss from operations			$ (49,356)		$ (141,569)
Decrease in basic and diluted net loss per share			$ 0.06		$ 0.06
Decrease in accumulated deficit			$ 1,323,185		$ 1,323,185
JV License [Member]
Licensing agreement terms, description					The JV License was renewed in June 2017 in exchange for a pre-payment of approximately $4,500,000.
Deferred revenue			1,300,000		$ 1,300,000
Deferred revenue, current portion			300,000		300,000
Deferred revenue, noncurrent portion			1,000,000		1,000,000
Earnings of Joint Venture			1,400,000		1,500,000
Net (loss) income			1,300,000		1,300,000
JV License [Member] | Adjustment [Member]
Deferred revenue, current portion			337,500		337,500
Deferred revenue, noncurrent portion			985,685		985,685
Net (loss) income			1,323,185		1,323,185
Increase in loss from operations			$ 49,356		$ 141,569
Decrease in basic and diluted net loss per share			$ 0.06		$ 0.06
Decrease in accumulated deficit			$ 1,323,185		$ 1,323,185