Surepure (SURP) 10-Q 28 Jul 15 2015 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2015	Jul. 28, 2015
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q2
Entity Registrant Name	SurePure, Inc.
Entity Central Index Key	1,452,176
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Trading Symbol	SURP
Entity Common Stock, Shares Outstanding		47,345,816

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Current assets:
Cash	$ 59,585	$ 526
Accounts receivable	667	16,800
Prepaid expenses and other current assets	333,147	406,280
Total current assets	393,399	423,606
Property and equipment, net	0	0
Intangible assets, net	87,287	95,622
Total assets	480,686	519,228
Current liabilities:
Accounts payable and other current liabilities	1,097,126	1,252,203
Customer deposits	706,782	412,703
Due to officers	1,362,214	1,148,085
Income taxes payable	508	480
Loan payable	282,350	265,522
Total current liabilities	3,448,980	3,078,993
Total liabilities	3,448,980	3,078,993
Stockholders' deficit:
Common stock, $.001 par value, 200,000,000 shares authorized, 47,345,816 shares issued and outstanding (47,345,816 shares issued and outstanding at December 31, 2014)	47,346	47,346
Preferred stock, $.01 par values, 31,155,282 shares authorized, 14,800,000 shares issued and outstanding (14,800,000 shares issued and outstanding at December 31, 2014)	148,000	148,000
Additional paid-in capital	30,595,591	30,570,760
Other comprehensive income	975,070	999,456
Deficit	(34,734,301)	(34,325,327)
Total stockholders' deficit	(2,968,294)	(2,559,765)
Total liabilities and stockholders' equity (deficit)	$ 480,686	$ 519,228

CONSOLIDATED BALANCE SHEETS (PA

CONSOLIDATED BALANCE SHEETS (PARENTHETICAL) - $ / shares	Jun. 30, 2015	Dec. 31, 2014
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	47,345,816	47,345,816
Common stock, shares outstanding	47,345,816	47,345,816
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	31,155,282	31,155,282
Preferred stock, shares issued	14,800,000	14,800,000
Preferred stock, shares outstanding	14,800,000	14,800,000

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Revenue	$ 1,451,803	$ 49,525	$ 1,550,143	$ 75,423
Cost of revenue	786,623	4,457	832,958	6,110
Gross profit	665,180	45,068	717,185	69,313
Expenses:
General and administrative expenses (includes equity-based compensation of $12,415, $34,142, $24,831 and $68,284 respectively)	495,312	850,520	1,032,302	1,728,191
Promotion and marketing	464	4,512	9,291	32,868
Research and development	19,384	11,466	36,722	68,116
Amortization	4,167	4,167	8,334	8,334
Total expenses	519,327	870,665	1,086,649	1,837,509
Income (loss) from operations	145,853	(825,597)	(369,464)	(1,768,196)
Other income (expense):
Interest expense (net)	(22,954)	(132,237)	(39,510)	(146,664)
Exchange rate gains and losses	0	(1,354)	0	(164)
Total other (expense) income	(22,954)	(133,591)	(39,510)	(146,828)
Income (loss) before provision for taxes	122,899	(959,188)	(408,974)	(1,915,024)
Provision for income taxes	0	0	0	0
Net income (loss)	$ 122,899	$ (959,188)	$ (408,974)	$ (1,915,024)
Income (loss) per share - basic and diluted	$ 0	$ (0.02)	$ (0.01)	$ (0.04)
Weighted average shares outstanding - basic and diluted	47,345,816	44,602,697	47,345,816	42,790,467

CONSOLIDATED STATEMENTS OF OPE5

CONSOLIDATED STATEMENTS OF OPERATIONS (PARENTHETICAL) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Equity-Based Compensation	$ 12,415	$ 34,142	$ 24,831	$ 68,284

CONSOLIDATED STATEMENTS OF OTHE

CONSOLIDATED STATEMENTS OF OTHER COMPREHENSIVE INCOME (LOSS) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Net income (loss)	$ 122,899	$ (959,188)	$ (408,974)	$ (1,915,024)
Other comprehensive income, net of tax
Unrealized gain (loss) on foreign currency translation	7,103	2,092	(24,386)	(7,542)
Comprehensive income (loss) net of tax	$ 130,002	$ (957,096)	$ (433,360)	$ (1,922,566)

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT - 6 months ended Jun. 30, 2015 - USD ($)	Total	Common Stock [Member]	Preferred Stock [Member]	Additional Paid-in Capital [Member]	Deficit [Member]	Accumulated Other Comprehensive Income [Member]
Balances at Dec. 31, 2014	$ (2,559,765)	$ 47,346	$ 148,000	$ 30,570,760	$ (34,325,327)	$ 999,456
Balance (in shares) at Dec. 31, 2014		47,345,816
Equity-based compensation	24,831			24,831
Net (loss) for the year	(408,974)				(408,974)
Unrealized loss on foreign currency translation adjustment	(24,386)	$ 0	0	0	0	(24,386)
Balances at Jun. 30, 2015	$ (2,968,294)	$ 47,346	$ 148,000	$ 30,595,591	$ (34,734,301)	$ 975,070
Balance (in shares) at Jun. 30, 2015		47,345,816

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - Entity [Domain] - USD ($)	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Cash from operating activities:
Net loss	$ (408,974)	$ (1,915,024)
Adjustments to reconcile net loss to cash provided by (used in) operating activities:
Depreciation and amortization	8,334	8,334
Non-cash interest expense and loan costs	37,725	126,558
Issuance of common stock for consulting services	0	51,300
Equity-based compensation	24,831	68,284
Changes in assets and liabilities:
Accounts receivable	16,133	23,087
Prepaid expenses and other current assets	73,133	(2,497)
Accounts payable and other current liabilities	(155,077)	136,611
Customer deposits payable	294,079	56,700
Due to officers	209,120	290,869
Income taxes payable	0	(1)
Total cash provided by (used in) operating activities	99,304	(1,155,779)
Cash from financing activities:
Proceeds from issuance of equity	0	1,049,825
Proceeds from issuance of convertible debt	0	102,500
Total cash provided by financing activities	0	1,152,325
Effect of exchange rate changes on cash	(40,245)	(9,223)
Net increase (decrease) in cash	59,059	(12,677)
Cash, beginning of period	526	20,870
Cash, end of period	59,585	8,193
Supplemental disclosures:
Interest paid	$ 1,788	$ 1,588

Organization and Significant Ac

Organization and Significant Accounting Policies	6 Months Ended
	Jun. 30, 2015
Organization, Consolidation and Presentation Of Financial Statements [Abstract]
Organization and Significant Accounting Policies	1. Organization and Significant Accounting Policies SurePure Investment Holding AG (“SPI”) was incorporated in Switzerland in 2007. From 2007 to December 12, 2012 SPI was the holding company of the SurePure Group (the “Group”), which included subsidiaries and other entities whose activities primarily benefit the Group. On December 12, 2012, SPI entered into an Amended and Restated Share Exchange Agreement with SurePure, Inc. (“SurePure US” or the “Company”) pursuant to which SurePure US acquired SPI in a share exchange (the “Share Exchange”) and became the holding company for the Group, including SPI. Although SurePure US is the legal acquirer of SPI, SPI is treated as the acquirer for accounting and financial reporting purposes and under this method, SurePure US retains SPI’s financial reporting history. The Group has developed technology for using shortwave ultraviolet light (“UV-C”) to purify turbid liquids such as wine, fruit juice and milk. Although initially designed to treat food-grade applications, it has successfully been applied to liquids such as dairy products for animal consumption, protein products, bovine blood plasma, water, brines and sugar syrup solutions. The Group holds patents in 66 countries for this technology. The Group has been engaged in raising capital, continuing research and development of its technologies and developing markets for its products. The accompanying unaudited consolidated financial statements of the Company and subsidiaries have been prepared in accordance accounting principles generally accepted in the United States of America (“GAAP”). The Company’s wholly-owned subsidiaries are as follows: · · · · · The Group’s reporting currency is the United States Dollar (“USD”) and these consolidated financial statements are presented in USD or “$.” The Company has early adopted ASU 2014-10 Development Stage Entities which eliminates the requirement to provided Development Stage Entity reporting. As such, the financial statements as presented no longer contain information that aggregates all activities from the date of inception through the reporting date. The adoption of this new standard did not have a material impact on our financial position or results or operations. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ materially from those estimates. The Group accounts for income taxes using the liability method. Under this method, deferred income taxes are recognized based on the tax effects of temporary differences between the financial statement and tax bases of assets and liabilities, as measured by current enacted tax rates. Valuation allowances are recorded to reduce the deferred tax assets to an amount that will more likely than not provide a future tax benefit. GAAP requires that, in applying the liability method, the consolidated financial statement effects of an uncertain tax position be recognized based on the outcome that is more likely than not to occur. Under this criterion, the most likely resolution of an uncertain tax position should be analyzed based on technical merits and one that will likely be sustained under examination. There are no uncertain tax positions requiring adjustment to or disclosure in these consolidated financial statements. Accounts receivable represent amounts due from customers and are carried at original invoice amount less an estimate made for doubtful receivables. The Group establishes a provision for estimated doubtful accounts, if necessary. No allowance for doubtful accounts was deemed to be necessary at June 30, 2015 or at December 31, 2014. Property and equipment are recorded at cost, less accumulated depreciation. Cost includes the price paid to acquire the asset and any expenditures that substantially increase the asset’s value or extend the useful life of an existing asset. Depreciation is computed using the straight-line method over the estimated useful lives of the property and equipment. Major repairs and betterments that significantly extend original useful lives or improve productivity are capitalized and depreciated over the period benefited. Expenditures for routine repairs and maintenance are expensed as incurred. When property and equipment are retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the respective accounts and any gain or loss is recognized in operations. Plant machinery 3 5 Furniture and fixtures 3 5 Motor vehicles 5 Office and computer equipment 3 5 Intangible assets consist of patents in various countries around the world for the Company’s UV-C purification technology. The patents were initially recognized at their cost and are being amortized on a straight-line basis over their estimated useful lives of twelve years beginning with the acquisition of the patents in 2008. The patents expire in October 2020. The Group evaluates the carrying value of its intangible assets for impairment at least annually or when events or changes in circumstances are identified by management that indicate that such carrying values may not be fully recoverable. The evaluation involves estimating the future undiscounted cash flows expected to be derived from the assets to assess whether or not a potential impairment exists. As a result of its evaluations, management determined that it was not necessary to recognize a loss on impairment of its intangible assets for the three and six months ended June 30, 2015 and 2014. Revenue is earned from sales or use of equipment that uses the Company’s patented technology and is recognized, when persuasive evidence of an arrangement exists, the sales price is fixed or determinable and collectability is reasonably assured. These criteria are usually met upon completion of delivery, installation and customer acceptance testing of the product by the customer. Research and development costs are charged to expense as incurred. The Company measures compensation cost for all stock options granted based on fair value on the measurement date, which is typically the grant date. The fair value of each stock option granted is estimated on the grant date using the Black-Scholes-Merton option valuation model. The fair value of each share is based on the fair market value of the Company’s common stock on the date of the grant. Equity-based compensation expense is recognized on a straight-line basis over the requisite service period for each stock option or stock grant expected to vest with forfeitures estimated at the date of grant based on the Company’s historical experience and future expectations. These consolidated financial statements are presented in USD, which is the Group’s reporting currency. The consolidated financial statements of the Group members have been translated into USD in accordance with GAAP. All asset and liability accounts on the consolidated balance sheets have been translated using the spot exchange rate in effect at the consolidated balance sheet date. Equity accounts have been translated at their historical rates when the capital transaction occurred. Income and expenses have been translated at the average exchange rates for the periods presented. Adjustments resulting from the translation of the Group’s consolidated financial statements are included in the consolidated statement of other comprehensive income (loss). Actual transaction gains and losses are included in the consolidated statements of operations as incurred. The functional currencies of the companies included in the Group are their respective local currencies. Accordingly, the Group is exposed to transaction gains and losses that result from changes in various foreign currency exchange rates. SPI, SPO, and SPP Swiss Francs – CHF SPLAM Brazilian Real – BRL SPHSA and SPMSA South African Rand – ZAR Three Months Ended Six Months Ended June 30 June 30 December 31, 2015 2014 2015 2014 2014 CHF: Reporting date 1.0703 1.1216 1.0703 1.1216 1.0105 Average for period 1.0617 1.1247 1.0562 1.1223 1.0938 BRL: Reporting date 0.3166 0.4536 0.3166 0.4536 0.3722 Average for period 0.3250 0.4477 0.3380 0.4352 0.4257 ZAR: Reporting date 0.0813 0.0944 0.0813 0.0944 0.0861 Average for period 0.0827 0.0948 0.0839 0.0935 0.0922 Basic and diluted earnings (loss) per share are computed by dividing net income or loss by the weighted average number of shares of Common Stock outstanding during the period. Diluted earnings (loss) per share reflects the potential dilution that could occur if securities or other contracts to issue shares of Common Stock, such as options, convertible notes and convertible preferred stock, were exercised or converted into shares of Common Stock or could otherwise cause the issuance of shares of Common Stock that then would share in earnings (losses). Such potential issuances of additional shares of Common Stock are included in the computation of diluted earnings per share. Except as disclosed in Note 7 and 11 of these Notes to Consolidated Financial Statements, the Company has no securities or other contracts to issue shares of Common Stock that could cause any dilution of earnings. In addition, when there is a loss, diluted loss per share is not computed because any potential additional common shares of Common Stock would reduce the reported loss per share and therefore have an anti-dilutive effect.

Property and Equipment

Property and Equipment	6 Months Ended
	Jun. 30, 2015
Property, Plant and Equipment [Abstract]
Property and Equipment	2. Property and Equipment June 30, December 31, 2015 2014 (Unaudited) (Audited) Machinery and equipment $ 5,010 $ 5,010 Furniture and fixtures 12,753 12,753 Motor vehicles 14,400 14,400 Office and computer equipment 12,647 12,647 44,810 44,810 Less: Accumulated depreciation 44,810 44,810 Property and equipment, net $ - $ - Property and equipment is fully depreciated, and there was no depreciation expense for the three and six months ended June 30, 2015 and 2014.

Intangible Assets

Intangible Assets	6 Months Ended
	Jun. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	. Intangible Assets June 30, December 31, 2015 2014 (Unaudited) (Audited) Patents $ 208,943 $ 208,943 Less: Accumulated amortization 121,656 113,321 Intangible assets, net $ 87,287 $ 95,622 Amortization expense was $ 4,167 8,334

Due to Officers

Due to Officers	6 Months Ended
	Jun. 30, 2015
Related Party Transactions [Abstract]
Due to Officers	4. Due to Officers Due to officers consists of unpaid salaries, accrued leave and advances from executives totaling $ 1,362,214 1,148,085 58,720 52,393 108,613 2 162,000 2 5,009 170,861 783,792 246,555

Other Loans Payable

Other Loans Payable	6 Months Ended
	Jun. 30, 2015
Debt Disclosure [Abstract]
Other Loans Payable	5. Other Loans Payable On April 4, 2013, SPMSA borrowed ZAR 2 201,000 2 1,000,000 On June 10, 2015, the repayment date was further extended to September 30, 2015. 16,000 15,000 32,600 28,700 282,350

Convertible debentures payable

Convertible debentures payable	6 Months Ended
	Jun. 30, 2015
Convertible debentures payable [Abstract]
Convertible Debentures payable	6. Convertible debentures payable On June 23, 2014, the Company entered into a Securities Purchase Agreement (the “Securities Purchase Agreement”) with Peak One Opportunity Fund, L.P., a Delaware limited partnership (“Peak One”), under which the Company has the right, subject to the terms and conditions of the Securities Purchase Agreement, to issue up to three convertible debentures each in the face amount of $ 125,000 12,500 10,000 75,000 The Debenture provides Peak One with the option to convert any outstanding balance under the Debenture into shares of Common Stock of the Company at 65% of the lowest closing price of the Company’s Common Stock during the twenty trading days prior to conversion. 67,308 126,558 75,000 116,558 10,000 1,227,416 At June 30, 2014, the unpaid balance of the Debenture was $ 125,000 30,000 177,514 30,000 209,795

Equity

Equity	6 Months Ended
	Jun. 30, 2015
Equity [Abstract]
Equity	7. Equity 26,822,215 2,500,000 7,378,416 36,700,631 On December 12, 2012, SurePure US designated 31,155,282 0.01 “Certificate” During the year ended December 31, 2014, the preferred stockholder converted 5,000,000 5,000,000 14,800,000 Effective with the acquisition of SPHSA on June 12, 2013, 3,000 3,000,000 6,865 6,864,811 On September 1, 2013, the Company issued 60,000 60,000 1.00 145,000 130,500 On April 1, 2014, the Company entered into an agreement with a consultant to issue 30,000 90,000 51,300 On June 23, 2014, the Company issued 75,000 30,000 177,514 30,000 209,795 At June 30, 2015 and December 31, 2014, there were 47,345,816

Stock Subscriptions

Stock Subscriptions	6 Months Ended
	Jun. 30, 2015
Stock Subscription Agreements [Abstract]
Stock Subscriptions	8. Stock Subscriptions On September 20, 2013, the Company 900,000 360,000 540,000 90,000 On November 7, 2013, the Company and TAMIL amended the Share Purchase Agreement to permit TAMIL to purchase the 900,000 1.00 92 184,825 184,825 900,000 715,175 On November 22, 2013, the Company entered into an additional Share Purchase Agreement with Regency Capital Corporation, an existing stockholder, under which Regency agreed to purchase a total of 170,000 430,000 170,000 380,000 50,000 1.00 On February 13, 2014, effective as of January 31, 2014, this agreement was amended to grant Regency an option to purchase an additional 500,000 common shares not later than March 31, 2014 at the greater of $ 1.00 92 500,000 1.00 On March 19, 2014, the Company and Regency entered into a second amendment of the Share Purchase Agreement that granted Regency the right to purchase 1,000,000 315,000 315,000 On May 20, 2014, the Company and Trinity Asset Management (Proprietary) Limited (“Trinity”) entered into an Agreement for the Subscription of Shares that permitted Trinity arrange for the purchase of 850,000 1.00 On June 24, 2014, the Company and Regency entered into a third amendment of the Share Purchase Agreement that extended to September 30, 2014 Regency’s right to purchase the remaining 685,000 September 30, 2014, 141,250 During the year ended December 31, 2014, the Company issued an aggregate of 1,191,075 1,190,075 575,000 180,000 75,000 387,309 During the year ended December 31, 2014, the holder of the Company’s convertible preferred shares converted 5,000,000 5,000,000

Stockholders' Deficit

Stockholders' Deficit	6 Months Ended
	Jun. 30, 2015
Stockholders' Equity Note [Abstract]
Stockholders' Deficit	9. Stockholders’ Deficit The consolidated stockholders’ deficit of the Company consists of common stock, additional paid-in capital, deficit and accumulated other comprehensive income. The amounts for equity in variable interest entities and noncontrolling interest have been reclassified to additional paid-in capital, deficit and accumulated other comprehensive income effective with the acquisition of SPHSA on June 12, 2013.

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2015
Income Tax Disclosure [Abstract]
Income Taxes	10. Income Taxes The Company and its subsidiaries file income tax returns in Switzerland, South Africa, the United States and Brazil. Three Months Ended June 30, Six Months Ended June 30, 2015 2014 2015 2014 Switzerland $ 312,843 $ (397,962) $ 83,321 $ (883,745) South Africa $ (122,324) (157,520) (258,310) (384,174) United States $ (67,620) (403,706) (233,985) (647,105) Brazil - - - - Total Net Income (Loss) $ 122,899 $ (959,188) $ (408,974) $ (1,915,024) Three Months Ended June 30, Six Months Ended June 30, 2015 2014 2015 2014 Current tax provision: Switzerland $ - $ - $ - $ - South Africa - - - - United States - - - - Brazil - - - - Total current tax provision - $ - - $ - Deferred tax provision: Switzerland 56,767 $ (71,303) 15,759 $ (158,070) South Africa (34,215) (44,066) (72,256) (107,490) United States (23,667) (141,297) (81,894) (226,487) Brazil 235,375 - 235,375 - Change in valuation allowance (234,260) 256,666 (96,984) 492,047 Total deferred provision - - - - Total $ - $ - $ - $ - The Company has determined that the future tax benefits from net operating losses are not likely to be realized in future periods and a full valuation allowance has been provided for all periods. The income tax effect of each type of temporary difference giving rise to the net deferred tax asset as follows: June 30, December 31, 2015 2014 Deferred tax assets: Net operating loss carryforwards $ 6,555,878 $ 6,652,861 Less: valuation allowance (6,555,878) (6,652,861) Total $ - $ - United Switzerland South Africa States Brazil Total Statutory rate of tax 8.5%/18% 28.0% 35.0% 25.0% Three months ended June 30, 2015: Net income (loss) from operations before taxes $ 312,843 $ (122,324) $ (67,620) $ - $ 122,899 As calculated at the statutory rate 56,767 (34,286) (23,667) - (1,186) Permanent differences - 71 - 235,375 235,446 Change in valuation reserves (56,767) 34,215 23,667 (235,375) (234,260) Provision for income taxes $ - $ - $ - $ - $ - Three months ended June 30, 2014: Net (loss) from operations before taxes $ (397,962) $ (157,520) $ (403,706) $ - $ (959,188) As calculated at the statutory rate (71,303) (44,106) (141,297) - (256,706) Permanent differences - 40 - - 40 Change in valuation reserves 71,303 44,066 141,297 - 256,666 Provision for income taxes $ - $ - $ - $ - $ - Six months ended June 30, 2015: Net income (loss) from operations before taxes $ 83,321 $ (258,310) $ (233,985) $ - $ (408,974) As calculated at the statutory rate 15,759 (72,327) (81,894) - (138,462) Permanent differences - 71 - 235,375 235,446 Change in valuation reserves (15,759) 72,256 81,894 (235,375) (96,984) Provision for income taxes $ - $ - $ - $ - $ - Six months ended June 30, 2014: Net (loss) from operations before taxes $ (883,745) $ (384,174) $ (647,105) $ - $ (1,915,024) As calculated at the statutory rate (158,070) (107,569) (226,487) - (492,126) Permanent differences - 79 - - 79 Change in valuation reserves 158,070 107,490 226,487 - 492,047 Provision for income taxes $ - $ - $ - $ - $ - Permanent differences are principally related to loss on disposal of property and equipment, interest and penalties and unallowable expenses. The Company and Group members remain subject to tax examinations for the year ended December 31, 2014 in Switzerland and South Africa, for the six years ended December 31, 2014 in the U.S and for the four years ended December 31, 2014 in Brazil. During December 2013 the Internal Revenue Service (the “IRS”) notified the Company of assessments totaling $ 40,000 10,000

2012 Stock Option Plan

2012 Stock Option Plan	6 Months Ended
	Jun. 30, 2015
Disclosure Of Compensation Related Costs, Share-Based Payments [Abstract]
2012 Stock Option Plan	11. 2012 Stock Option Plan On December 11, 2012, the Company adopted the 2012 Stock Plan (the “Plan”). Under the terms of the Plan, 3,000,000 The Plan provides that the determination of the option price per share for any option rests in discretion of the Committee. Options granted under the Plan must be granted within ten years from the date on which the Plan has been adopted. No options granted under the Plan may be exercisable after ten years from the date of grant. The Company’s board of directors may suspend or terminate the Plan in whole or in part or amend the Plan in such respects as the board may deem appropriate and in the best interest of the company. No amendment, suspension or termination of the Plan shall, however, without the optionee's consent, alter or impair any of the rights or obligations granted under the Plan. On November 12, 2013, the Company granted non-qualified stock options to purchase an aggregate of 475,000 0.89 Options vested on November 12, 2013 190,000 Options vesting on November 12, 2014 142,500 Options vesting on November 12, 2015 142,500 475,000 The Company uses the Black-Scholes-Merton option pricing model to estimate the fair value of stock options. The principal assumptions utilized in valuing stock options include the expected stock price volatility (based on the most recent historical period beginning December 12, 2012); the expected option life; the expected dividend yield; and the risk-free rate (an estimate based upon the yields of Treasury constant maturities) equal to the expected life of the option. Dividend yield 0.00 % Risk-free interest rates 2.80 % Expected volatility 72.68 % Expected term (in years) 10 There was no reduction for estimated forfeitures. Under this model and the foregoing assumptions, the options granted in 2013 were valued at $ 151,053 87,452 15,900 47,701 12,415 34,142 24,831 68,284

Commitments, Contingencies and

Commitments, Contingencies and Tax Obligation	6 Months Ended
	Jun. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments, Contingencies and Tax Obligation	12. Commitments, Contingencies and Tax Obligation Lease Commitments The Group leases two premises in South Africa under operating leases. One location is an office facility and the other is a workshop. The office facility lease was originally scheduled to expire on April 30, 2012 and has been extended in a short-term basis several times. The lease term terminated on February 28, 2014, and the Company leased this office for an additional month in March 2014. The Company executed a one-year lease for a new office facility effective April 1, 2014 and was able to terminate this lease in May 2014. The lease for the Group’s workshop facility originally expired on April 30, 2012 and was also extended on a short-term basis. The workshop is being leased on a month-to-month basis. On June 1, 2014, the Company lease new office and workshop facilities for a one-year term. The lease for the office terminated on May 31, 2015 and was not renewed. The monthly rent for the workshop lease is approximately $ 900 9,000 18,000 and 2014, respectively and $ 15,000 35,000 The future rent commitments under the above lease for the twelve months ending December 31, 2015 is approximately $ 11,000 Payroll Commitments The Group’s employees in South Africa have employment contracts that provide for one month of notice before the employee can be terminated. As of June 30, 2015, the total monthly salary commitment applicable to these employees was approximately $ 11,500 Payroll Tax Obligations During 2013, SPMSA received notification from the South African Revenue Service (“SARS”) regarding unpaid payroll taxes of approximately $ 185,000 103,000 80,000 Additionally, the Company has payroll tax obligations in Switzerland relating to the employment of the chief financial officer by SPOAG. As at June 30, 2015 and December 31, 2014, the unpaid balance of this liability was approximately $ 77,000 53,000 Employment and Consulting Agreements 144,000 The total compensation to these executives and one former executive was approximately $ 155,000 192,000 nd 2014, respectively and $ 299,000 386,000 The Company entered into agreements with unrelated third party consultants and institutions for consulting, research and professional services. These agreements can be terminated by either party with between one and three months written notice or immediately if for cause. The amounts due vary according to the nature of the service arrangement and the length of notice required for termination. The minimum amount due under these agreements is approximately $ 58,000 Other Commitments The Company is obligated to make payments of approximately $ 63,500

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2015
Subsequent Events [Abstract]
Subsequent Events	13. Subsequent Events The Company has evaluated its subsequent events since June 30, 2015 and has disclosed in Note 12 with respect to open purchase orders and payroll tax obligations.

Going Concern

Going Concern	6 Months Ended
	Jun. 30, 2015
Going Concern [Abstract]
Going Concern	14. Going Concern The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the continuation of the Group as a going concern. Due to the start-up nature of its business, the Group has generated recurring losses and expects to incur additional losses as it expands its photopurification technology and develops marketing, sales and financial plans. As reflected in the accompanying Consolidated Financial Statements, the Company’s total consolidated liabilities exceed total consolidated assets at June 30, 2015 and December 31, 2014 by $ 2,968,294 2,559,765 To date, the Company’s cash flow has been funded with cash investments by its shareholders, certain third parties and to a considerably lesser extent, revenue. These inflows have been insufficient to enable the Company to cover its costs. For the six months ended June 30, 2015 there has been a substantial increase in current liabilities. Additionally as disclosed in Note 12 with respect to payroll tax obligations, the Company has been unable to meet its obligations in terms of these taxes. The Company requires additional capital to continue its development and to achieve sufficient revenues to support its operations. The extent of the Company’s future working capital requirements depend on many factors, including its ability to maintain revenues and to manage expenses. The Company requires additional financing either through borrowings or the sale of equity to support its operations. The Company’s access to additional financing, if any, will depend on a variety of factors over which the Company has little or no control. These factors include market conditions, the general unavailability of equity financing to the Company in light of its limited revenues, the actual financial and operational results of the Company on a consolidated basis, as well as investors’ perception of the Company’s short-term and long-term financial prospects. If future financing is not available on acceptable terms, or on any other terms, the Company will not be able to continue as a going concern. Management is currently pursuing plans to address the cash flow requirements of the Company for the twelve months ending June 30, 2016 and beyond. The Company is engaged in discussions with current and other potential investors, and the Company is also considering additional offerings of Common Stock. The Company was not, however, able to secure any additional equity financing during the first half of 2015 from existing shareholders or otherwise, despite its efforts to do so. In addition, the Company projects that increase in the commercialization of its technology may provide additional cash flow for operations. The Company entered into sales contracts of approximately $ 940,000 The consolidated financial statements do not include any adjustments that might be necessary should the Company be unable to continue as a going concern.

Organization and Significant 23

Organization and Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2015
Organization, Consolidation and Presentation Of Financial Statements [Abstract]
Description of Business	Description of Business SurePure Investment Holding AG (“SPI”) was incorporated in Switzerland in 2007. From 2007 to December 12, 2012 SPI was the holding company of the SurePure Group (the “Group”), which included subsidiaries and other entities whose activities primarily benefit the Group. On December 12, 2012, SPI entered into an Amended and Restated Share Exchange Agreement with SurePure, Inc. (“SurePure US” or the “Company”) pursuant to which SurePure US acquired SPI in a share exchange (the “Share Exchange”) and became the holding company for the Group, including SPI. Although SurePure US is the legal acquirer of SPI, SPI is treated as the acquirer for accounting and financial reporting purposes and under this method, SurePure US retains SPI’s financial reporting history. The Group has developed technology for using shortwave ultraviolet light (“UV-C”) to purify turbid liquids such as wine, fruit juice and milk. Although initially designed to treat food-grade applications, it has successfully been applied to liquids such as dairy products for animal consumption, protein products, bovine blood plasma, water, brines and sugar syrup solutions. The Group holds patents in 66 countries for this technology. The Group has been engaged in raising capital, continuing research and development of its technologies and developing markets for its products.
Basis of Presentation and Consolidation	Basis of Presentation and Consolidation The accompanying unaudited consolidated financial statements of the Company and subsidiaries have been prepared in accordance accounting principles generally accepted in the United States of America (“GAAP”). The Company’s wholly-owned subsidiaries are as follows: · · · · · The Group’s reporting currency is the United States Dollar (“USD”) and these consolidated financial statements are presented in USD or “$.”
Adoption of New Accounting Standards	Adoption of New Accounting Standards The Company has early adopted ASU 2014-10 Development Stage Entities which eliminates the requirement to provided Development Stage Entity reporting. As such, the financial statements as presented no longer contain information that aggregates all activities from the date of inception through the reporting date. The adoption of this new standard did not have a material impact on our financial position or results or operations.
Use of Estimates	Use of Estimates GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ materially from those estimates.
Income Taxes	Income Taxes The Group accounts for income taxes using the liability method. Under this method, deferred income taxes are recognized based on the tax effects of temporary differences between the financial statement and tax bases of assets and liabilities, as measured by current enacted tax rates. Valuation allowances are recorded to reduce the deferred tax assets to an amount that will more likely than not provide a future tax benefit. GAAP requires that, in applying the liability method, the consolidated financial statement effects of an uncertain tax position be recognized based on the outcome that is more likely than not to occur. Under this criterion, the most likely resolution of an uncertain tax position should be analyzed based on technical merits and one that will likely be sustained under examination. There are no uncertain tax positions requiring adjustment to or disclosure in these consolidated financial statements.
Accounts Receivable	Accounts Receivable Accounts receivable represent amounts due from customers and are carried at original invoice amount less an estimate made for doubtful receivables. The Group establishes a provision for estimated doubtful accounts, if necessary. No allowance for doubtful accounts was deemed to be necessary at June 30, 2015 or at December 31, 2014.
Property, Equipment and Related Depreciation	Property, Equipment and Related Depreciation Property and equipment are recorded at cost, less accumulated depreciation. Cost includes the price paid to acquire the asset and any expenditures that substantially increase the asset’s value or extend the useful life of an existing asset. Depreciation is computed using the straight-line method over the estimated useful lives of the property and equipment. Major repairs and betterments that significantly extend original useful lives or improve productivity are capitalized and depreciated over the period benefited. Expenditures for routine repairs and maintenance are expensed as incurred. When property and equipment are retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the respective accounts and any gain or loss is recognized in operations. Plant machinery 3 5 Furniture and fixtures 3 5 Motor vehicles 5 Office and computer equipment 3 5
Intangible Assets	Intangible Assets Intangible assets consist of patents in various countries around the world for the Company’s UV-C purification technology. The patents were initially recognized at their cost and are being amortized on a straight-line basis over their estimated useful lives of twelve years beginning with the acquisition of the patents in 2008. The patents expire in October 2020. The Group evaluates the carrying value of its intangible assets for impairment at least annually or when events or changes in circumstances are identified by management that indicate that such carrying values may not be fully recoverable. The evaluation involves estimating the future undiscounted cash flows expected to be derived from the assets to assess whether or not a potential impairment exists. As a result of its evaluations, management determined that it was not necessary to recognize a loss on impairment of its intangible assets for the three and six months ended June 30, 2015 and 2014.
Revenue	Revenue Revenue is earned from sales or use of equipment that uses the Company’s patented technology and is recognized, when persuasive evidence of an arrangement exists, the sales price is fixed or determinable and collectability is reasonably assured. These criteria are usually met upon completion of delivery, installation and customer acceptance testing of the product by the customer.
Research and Development	Research and Development Research and development costs are charged to expense as incurred.
Equity-Based Compensation	Equity-Based Compensation The Company measures compensation cost for all stock options granted based on fair value on the measurement date, which is typically the grant date. The fair value of each stock option granted is estimated on the grant date using the Black-Scholes-Merton option valuation model. The fair value of each share is based on the fair market value of the Company’s common stock on the date of the grant. Equity-based compensation expense is recognized on a straight-line basis over the requisite service period for each stock option or stock grant expected to vest with forfeitures estimated at the date of grant based on the Company’s historical experience and future expectations.
Foreign Currency Translations	Foreign Currency Translations These consolidated financial statements are presented in USD, which is the Group’s reporting currency. The consolidated financial statements of the Group members have been translated into USD in accordance with GAAP. All asset and liability accounts on the consolidated balance sheets have been translated using the spot exchange rate in effect at the consolidated balance sheet date. Equity accounts have been translated at their historical rates when the capital transaction occurred. Income and expenses have been translated at the average exchange rates for the periods presented. Adjustments resulting from the translation of the Group’s consolidated financial statements are included in the consolidated statement of other comprehensive income (loss). Actual transaction gains and losses are included in the consolidated statements of operations as incurred. The functional currencies of the companies included in the Group are their respective local currencies. Accordingly, the Group is exposed to transaction gains and losses that result from changes in various foreign currency exchange rates. SPI, SPO, and SPP Swiss Francs – CHF SPLAM Brazilian Real – BRL SPHSA and SPMSA South African Rand – ZAR Three Months Ended Six Months Ended June 30 June 30 December 31, 2015 2014 2015 2014 2014 CHF: Reporting date 1.0703 1.1216 1.0703 1.1216 1.0105 Average for period 1.0617 1.1247 1.0562 1.1223 1.0938 BRL: Reporting date 0.3166 0.4536 0.3166 0.4536 0.3722 Average for period 0.3250 0.4477 0.3380 0.4352 0.4257 ZAR: Reporting date 0.0813 0.0944 0.0813 0.0944 0.0861 Average for period 0.0827 0.0948 0.0839 0.0935 0.0922
Earnings (Loss) per Share	Earnings (Loss) per Share Basic and diluted earnings (loss) per share are computed by dividing net income or loss by the weighted average number of shares of Common Stock outstanding during the period. Diluted earnings (loss) per share reflects the potential dilution that could occur if securities or other contracts to issue shares of Common Stock, such as options, convertible notes and convertible preferred stock, were exercised or converted into shares of Common Stock or could otherwise cause the issuance of shares of Common Stock that then would share in earnings (losses). Such potential issuances of additional shares of Common Stock are included in the computation of diluted earnings per share. Except as disclosed in Note 7 and 11 of these Notes to Consolidated Financial Statements, the Company has no securities or other contracts to issue shares of Common Stock that could cause any dilution of earnings. In addition, when there is a loss, diluted loss per share is not computed because any potential additional common shares of Common Stock would reduce the reported loss per share and therefore have an anti-dilutive effect.

Organization and Significant 24

Organization and Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2015
Organization, Consolidation and Presentation Of Financial Statements [Abstract]
Schedule Of Estimated Useful Life	Depreciation is provided over the following estimated useful lives: Plant machinery 3 5 Furniture and fixtures 3 5 Motor vehicles 5 Office and computer equipment 3 5
Schedule Of Foreign Currency Used	Applicable functional currencies are: SPI, SPO, and SPP Swiss Francs – CHF SPLAM Brazilian Real – BRL SPHSA and SPMSA South African Rand – ZAR
Schedule Of Foreign Currency Conversion Rate	Exchange rates used for conversion of foreign items to USD at the end of each period and the average for each period were: Three Months Ended Six Months Ended June 30 June 30 December 31, 2015 2014 2015 2014 2014 CHF: Reporting date 1.0703 1.1216 1.0703 1.1216 1.0105 Average for period 1.0617 1.1247 1.0562 1.1223 1.0938 BRL: Reporting date 0.3166 0.4536 0.3166 0.4536 0.3722 Average for period 0.3250 0.4477 0.3380 0.4352 0.4257 ZAR: Reporting date 0.0813 0.0944 0.0813 0.0944 0.0861 Average for period 0.0827 0.0948 0.0839 0.0935 0.0922

Property and Equipment (Tables)

Property and Equipment (Tables)	6 Months Ended
	Jun. 30, 2015
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment consists of the following: June 30, December 31, 2015 2014 (Unaudited) (Audited) Machinery and equipment $ 5,010 $ 5,010 Furniture and fixtures 12,753 12,753 Motor vehicles 14,400 14,400 Office and computer equipment 12,647 12,647 44,810 44,810 Less: Accumulated depreciation 44,810 44,810 Property and equipment, net $ - $ -

Intangible Assets (Tables)

Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets	Intangible assets consist of the following: June 30, December 31, 2015 2014 (Unaudited) (Audited) Patents $ 208,943 $ 208,943 Less: Accumulated amortization 121,656 113,321 Intangible assets, net $ 87,287 $ 95,622

Income Taxes (Tables)

Income Taxes (Tables)	6 Months Ended
	Jun. 30, 2015
Income Tax Disclosure [Abstract]
Schedule of Component of Income Tax	The components of income (loss) from operations before income taxes, by jurisdiction, are as follows: Three Months Ended June 30, Six Months Ended June 30, 2015 2014 2015 2014 Switzerland $ 312,843 $ (397,962) $ 83,321 $ (883,745) South Africa $ (122,324) (157,520) (258,310) (384,174) United States $ (67,620) (403,706) (233,985) (647,105) Brazil - - - - Total Net Income (Loss) $ 122,899 $ (959,188) $ (408,974) $ (1,915,024)
Schedule of Components of Income Tax Expense (Benefit)	The provision for income taxes shown in the accompanying consolidated statements of operations consists of the following for the three and six months ended June 30, 2015 and 2014: Three Months Ended June 30, Six Months Ended June 30, 2015 2014 2015 2014 Current tax provision: Switzerland $ - $ - $ - $ - South Africa - - - - United States - - - - Brazil - - - - Total current tax provision - $ - - $ - Deferred tax provision: Switzerland 56,767 $ (71,303) 15,759 $ (158,070) South Africa (34,215) (44,066) (72,256) (107,490) United States (23,667) (141,297) (81,894) (226,487) Brazil 235,375 - 235,375 - Change in valuation allowance (234,260) 256,666 (96,984) 492,047 Total deferred provision - - - - Total $ - $ - $ - $ -
Schedule of Deferred Tax Assets and Liabilities	June 30, December 31, 2015 2014 Deferred tax assets: Net operating loss carryforwards $ 6,555,878 $ 6,652,861 Less: valuation allowance (6,555,878) (6,652,861) Total $ - $ -
Schedule of Effective Income Tax Rate Reconciliation	The following reconciles the effective income tax rates with the statutory rates for the three and six months ended June 30, 2015 and 2014: United Switzerland South Africa States Brazil Total Statutory rate of tax 8.5%/18% 28.0% 35.0% 25.0% Three months ended June 30, 2015: Net income (loss) from operations before taxes $ 312,843 $ (122,324) $ (67,620) $ - $ 122,899 As calculated at the statutory rate 56,767 (34,286) (23,667) - (1,186) Permanent differences - 71 - 235,375 235,446 Change in valuation reserves (56,767) 34,215 23,667 (235,375) (234,260) Provision for income taxes $ - $ - $ - $ - $ - Three months ended June 30, 2014: Net (loss) from operations before taxes $ (397,962) $ (157,520) $ (403,706) $ - $ (959,188) As calculated at the statutory rate (71,303) (44,106) (141,297) - (256,706) Permanent differences - 40 - - 40 Change in valuation reserves 71,303 44,066 141,297 - 256,666 Provision for income taxes $ - $ - $ - $ - $ - Six months ended June 30, 2015: Net income (loss) from operations before taxes $ 83,321 $ (258,310) $ (233,985) $ - $ (408,974) As calculated at the statutory rate 15,759 (72,327) (81,894) - (138,462) Permanent differences - 71 - 235,375 235,446 Change in valuation reserves (15,759) 72,256 81,894 (235,375) (96,984) Provision for income taxes $ - $ - $ - $ - $ - Six months ended June 30, 2014: Net (loss) from operations before taxes $ (883,745) $ (384,174) $ (647,105) $ - $ (1,915,024) As calculated at the statutory rate (158,070) (107,569) (226,487) - (492,126) Permanent differences - 79 - - 79 Change in valuation reserves 158,070 107,490 226,487 - 492,047 Provision for income taxes $ - $ - $ - $ - $ -

2012 Stock Option Plan (Tables)

2012 Stock Option Plan (Tables)	6 Months Ended
	Jun. 30, 2015
Disclosure Of Compensation Related Costs, Share-Based Payments [Abstract]
Share Based Compensation Arrangement by Share Based Payment Award Options Vested Over Three Years	The options vest over three years as follows: Options vested on November 12, 2013 190,000 Options vesting on November 12, 2014 142,500 Options vesting on November 12, 2015 142,500 475,000
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	The fair values for the options, all of which were granted in 2013, were determined using the Black-Scholes-Merton option pricing model with the following assumptions: Dividend yield 0.00 % Risk-free interest rates 2.80 % Expected volatility 72.68 % Expected term (in years) 10

Organization and Significant 29

Organization and Significant Accounting Policies (Details)	6 Months Ended
	Jun. 30, 2015
Plant machinery [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Plant machinery [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Furniture and Fixtures [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Furniture and Fixtures [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Motor vehicles [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Office and Computer Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Office and Computer Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years

Organization and Significant 30

Organization and Significant Accounting Policies (Details 1)	6 Months Ended
	Jun. 30, 2015
SPI, SPO, and SPP [Member]
Foreign Currency Balance [Line Items]
Foreign Currency Used Name	Swiss Francs – CHF
SPLAM [Member]
Foreign Currency Balance [Line Items]
Foreign Currency Used Name	Brazilian Real – BRL
SPHSA and SPMSA [Member]
Foreign Currency Balance [Line Items]
Foreign Currency Used Name	South African Rand – ZAR

Organization and Significant 31

Organization and Significant Accounting Policies (Details 2)	3 Months Ended						6 Months Ended						12 Months Ended
	Jun. 30, 2015SFr / shares	Jun. 30, 2015BRL / shares	Jun. 30, 2015ZAR / shares	Jun. 30, 2014SFr / shares	Jun. 30, 2014BRL / shares	Jun. 30, 2014ZAR / shares	Jun. 30, 2015SFr / shares	Jun. 30, 2015BRL / shares	Jun. 30, 2015ZAR / shares	Jun. 30, 2014SFr / shares	Jun. 30, 2014BRL / shares	Jun. 30, 2014ZAR / shares	Dec. 31, 2014SFr / shares
SPI, SPO, and SPP [Member]
Foreign Currency Transaction [Line Items]
Foreign Currency Exchange Rate Translation Average Period	1.0617	1.0617	1.0617	1.1247	1.1247	1.1247	1.0562	1.0562	1.0562	1.1223	1.1223	1.1223	1.0938
SPI, SPO, and SPP [Member] | Reporting Date [Member]
Foreign Currency Transaction [Line Items]
Foreign Currency Exchange Rate, Translation	SFr 1.0703			SFr 1.1216			SFr 1.0703			SFr 1.1216			SFr 1.0105
SPLAM [Member]
Foreign Currency Transaction [Line Items]
Foreign Currency Exchange Rate Translation Average Period	0.3250	0.3250	0.3250	0.4477	0.4477	0.4477	0.3380	0.3380	0.3380	0.4352	0.4352	0.4352	0.4257
SPLAM [Member] | Reporting Date [Member]
Foreign Currency Transaction [Line Items]
Foreign Currency Exchange Rate, Translation | (per share)		BRL 0.3166			BRL 0.4536			BRL 0.3166			BRL 0.4536		SFr 0.3722
SPHSA and SPMSA [Member]
Foreign Currency Transaction [Line Items]
Foreign Currency Exchange Rate Translation Average Period	0.0827	0.0827	0.0827	0.0948	0.0948	0.0948	0.0839	0.0839	0.0839	0.0935	0.0935	0.0935	0.0922
SPHSA and SPMSA [Member] | Reporting Date [Member]
Foreign Currency Transaction [Line Items]
Foreign Currency Exchange Rate, Translation | (per share)			ZAR 0.0813			ZAR 0.0944			ZAR 0.0813			ZAR 0.0944	SFr 0.0861

Organization and Significant 32

Organization and Significant Accounting Policies (Details Textual) - $ / shares	6 Months Ended
	Jun. 30, 2015	Dec. 31, 2014
Finite-Lived Intangible Asset, Useful Life	12 years
Preferred Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Common Stock Par Or Stated Value Per Share	$ 0.001	$ 0.001

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property and Equipment	$ 44,810	$ 44,810
Less: Accumulated depreciation	44,810	44,810
Property and equipment, net	0	0
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment	5,010	5,010
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment	12,753	12,753
Motor vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment	14,400	14,400
Office and Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment	$ 12,647	$ 12,647

Property and Equipment (Detai34

Property and Equipment (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 0	$ 0	$ 0	$ 0

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Finite-Lived Intangible Assets [Line Items]
Patents	$ 208,943	$ 208,943
Less: Accumulated amortization	121,656	113,321
Intangible assets, net	$ 87,287	$ 95,622

Intangible Assets (Details Text

Intangible Assets (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Finite-Lived Intangible Assets [Line Items]
Amortization expense	$ 4,167	$ 4,167	$ 8,334	$ 8,334

Due to Officers (Details Textua

Due to Officers (Details Textual) ZAR in Millions	Jun. 30, 2015USD ($)	Jun. 30, 2015ZAR	Dec. 31, 2014USD ($)
Related Party Transaction [Line Items]
Due to Officers or Stockholders	$ 1,362,214		$ 1,148,085
Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Due to Officers or Stockholders	108,613
Accrued Salaries	783,792
Chief Financial Officer [Member]
Related Party Transaction [Line Items]
Accrued Liabilities	246,555
Loan Agreement [Member] | Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Due to Officers or Stockholders	$ 162,000	ZAR 2
Debt Instrument, Interest Rate, Effective Percentage	2.00%	2.00%
Accounts Payable and Accrued Liabilities	$ 5,009
Subsidiary [Member] | Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Due to Officers or Stockholders	52,393		$ 58,720
Loan Agreement One [Member] | Chief Financial Officer [Member]
Related Party Transaction [Line Items]
Due to Officers or Stockholders	$ 170,861

Other Loans Payable (Details Te

Other Loans Payable (Details Textual) ZAR in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2015USD ($)	Jun. 30, 2014USD ($)	Jun. 30, 2015USD ($)	Jun. 30, 2014USD ($)	Dec. 31, 2014USD ($)	Apr. 04, 2013USD ($)shares	Apr. 04, 2013ZARshares
Stockholders and Other Loans Payable [Line Items]
Deposited shares of Common Stock with the lender as collateral | shares						1,000,000	1,000,000
Loans Payable, Total	$ 282,350		$ 282,350		$ 265,522
Lender [Member]
Stockholders and Other Loans Payable [Line Items]
Debt Instrument, Interest Rate, Effective Percentage						2.00%	2.00%
Other Borrowings						$ 201,000	ZAR 2
Interest Expense, Debt	$ 16,000	$ 15,000	$ 32,600	$ 28,700

Convertible debentures payable

Convertible debentures payable (Details Textual) - USD ($)	Aug. 05, 2014	Jul. 18, 2014	Jun. 23, 2014	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014
Stock Issued During Period, Shares, Conversion of Convertible Securities			75,000
Debt Conversion, Description			The Debenture provides Peak One with the option to convert any outstanding balance under the Debenture into shares of Common Stock of the Company at 65% of the lowest closing price of the Companys Common Stock during the twenty trading days prior to conversion.
Non-cash interest expense and loan costs				$ 37,725	$ 126,558
Convertible Notes Payable					$ 125,000
Common Stock [Member]
Stock Issued During Period, Shares, Conversion of Convertible Securities						75,000
Peak One [Member]
Debt Instrument, Face Amount			$ 125,000
Common Stock, Capital Shares Reserved For Future Issuance			1,227,416
Peak One [Member] | Common Stock [Member]
Sale of Stock, Price Per Share			$ 0.49
Peak One [Member] | Common Stock [Member] | Conversion Rights Registered Shares [Member]
Stock Issued During Period, Shares, Conversion of Convertible Securities	209,795
Peak One [Member] | Common Stock [Member] | Subsequent Event [Member]
Stock Issued During Period, Shares, Conversion of Convertible Securities		177,514
Stock Issued During Period, Value, Conversion of Convertible Securities	$ 30,000	$ 30,000
Peak One [Member] | Convertible Notes Payable [Member]
Debt Instrument, Unamortized Discount			$ 12,500
Payments of Debt Issuance Costs			$ 10,000
Stock Issued During Period, Shares, Conversion of Convertible Securities			75,000
Debt Instrument, Convertible, Beneficial Conversion Feature			$ 67,308
Non-cash interest expense and loan costs			126,558
Interest Expense, Debt			116,558
Payments of Loan Costs			$ 10,000

Equity (Details Textual)

Equity (Details Textual) - USD ($)	Aug. 05, 2014	Apr. 02, 2014	Jun. 12, 2013	Jul. 18, 2014	Jun. 23, 2014	Dec. 19, 2013	Sep. 30, 2013	Jun. 30, 2015	Dec. 31, 2014	Nov. 22, 2013	Dec. 31, 2012	Dec. 12, 2012	Dec. 31, 2011
Equity Disclosure [Line Items]
Common Stock, Shares, Issued								47,345,816	47,345,816				26,822,215
Common Stock, Shares, Outstanding								47,345,816	47,345,816				26,822,215
Preferred Stock, Shares Issued								14,800,000	14,800,000
Preferred Stock, Shares Outstanding								14,800,000	14,800,000
Preferred Stock, Shares Authorized								31,155,282	31,155,282
Stock Issued During Period, Shares, Issued for Services		30,000				145,000
Stock Issued During Period, Value, Issued for Services						$ 130,500
Share Price						$ 0.90				$ 1
Preferred Stock, Par Or Stated Value Per Share								$ 0.01	$ 0.01
Conversion of Stock, Shares Converted								5,000,000	5,000,000
Conversion of Stock, Shares Issued								5,000,000	5,000,000
Stock Issued During Period, Shares, Conversion of Convertible Securities					75,000
Closing Share Price Per Share					$ 0.49
Before Conversion To Common Staock [Member]
Equity Disclosure [Line Items]
Preferred Stock, Shares Issued									14,800,000
Preferred Stock, Shares Outstanding									14,800,000
Consulting Services [Member]
Equity Disclosure [Line Items]
Stock Issued During Period, Shares, Issued for Services							60,000		90,000
Stock Issued During Period, Value, Issued for Services							$ 60,000	$ 51,300
Share Price							$ 1
Common Stock [Member]
Equity Disclosure [Line Items]
Stock Issued During Period, Value, Acquisitions			$ 3,000
Stock Issued During Period, Shares, Issued for Services									180,000
Conversion of Stock, Shares Converted	209,795			177,514
Conversion of Stock, Amount Converted	$ 30,000			$ 30,000
Stock Issued During Period, Shares, Conversion of Convertible Securities									75,000
SPHSA Subsidiary co [Member]
Equity Disclosure [Line Items]
Debt Instrument Convertible, Shares Number, of Equity Instruments			6,865
Debt Conversion, Converted Instrument, Shares Issued			6,864,811
Stock Issued During Period, Value, Acquisitions			$ 3,000,000
Non Voting Convertible Preferred Stock [Member]
Equity Disclosure [Line Items]
Preferred Stock, Shares Authorized												31,155,282
Preferred Stock, Par Or Stated Value Per Share												$ 0.01
Spi Stock Holders Loan [Member]
Equity Disclosure [Line Items]
Common Stock, Shares, Issued											2,500,000
Common Stock, Shares, Outstanding											36,700,631
Conversion Of Loan Into Common Stock Shares											7,378,416

Stock Subscriptions (Details Te

Stock Subscriptions (Details Textual) - USD ($)	Aug. 05, 2014	Apr. 02, 2014	Mar. 05, 2014	Nov. 07, 2013	Jul. 18, 2014	Jun. 24, 2014	Jun. 23, 2014	May. 20, 2014	Mar. 19, 2014	Feb. 13, 2014	Jan. 24, 2014	Dec. 19, 2013	Nov. 22, 2013	Sep. 30, 2013	Sep. 20, 2013	Jun. 30, 2015	Jun. 30, 2014	Sep. 30, 2014	Dec. 31, 2014	Dec. 31, 2013
Subscription Agreement For Shares [Line Items]
Share Price												$ 0.90	$ 1
Proceeds From Issuance Of Common Stock																$ 0	$ 1,049,825
Stock Issued During Period, Shares, Issued for Services		30,000										145,000
Stock Issued During Period, Shares, Conversion of Convertible Securities							75,000
Conversion of Stock, Shares Converted																5,000,000			5,000,000
Conversion of Stock, Shares Issued																5,000,000			5,000,000
Third Amendment [Member]
Subscription Agreement For Shares [Line Items]
Purchase Of Common Stock Shares																		141,250
Common Stock [Member]
Subscription Agreement For Shares [Line Items]
Stock Issued During Period Shares New Issues																			1,191,075
Proceeds From Issuance Of Common Stock																			$ 1,190,075
Stock Issued During Period, Shares, Issued for Services																			180,000
Stock Issued During Period, Shares, Conversion of Convertible Securities																			75,000
Stock Issued During Period Shares Settle Liabilities																			575,000
Stock Issued In Connection With Conversion Rights																			387,309
Conversion of Stock, Shares Converted	209,795				177,514
Maximum [Member]
Subscription Agreement For Shares [Line Items]
Purchase Of Common Stock Shares								850,000
Share Price								$ 1
Regency [Member]
Subscription Agreement For Shares [Line Items]
Common Shares Agreed To Be Purchased Number			184,825							500,000			170,000							170,000
Purchase Of Common Stock Shares			184,825						1,000,000		50,000
Additional Common Stock Share Issued																				380,000
Share Price										$ 1
Weighted Average Price Per Share Percentage				92.00%						92.00%
Additional Common Shares Option To Purchase Number													430,000
Regency [Member] | Share Purchase Agreement [Member]
Subscription Agreement For Shares [Line Items]
Common Shares Agreed To Be Purchased Number									315,000
Purchase Of Common Stock Shares						685,000
Share Price										$ 1
Proceeds From Issuance Of Common Stock									$ 315,000	$ 900,000						$ 900,000
Tamil [Member]
Subscription Agreement For Shares [Line Items]
Common Shares To Be Purchased As Per Subscription Agreement				900,000										360,000
Share Price				$ 1
Liquidated Damages Values														$ 900,000		$ 900,000
Remaining Common Stock Not Issued																715,175
Tamil [Member] | Six Installments [Member]
Subscription Agreement For Shares [Line Items]
Common Shares To Be Purchased As Per Subscription Agreement															540,000
Tamil [Member] | Monthly Installment [Member]
Subscription Agreement For Shares [Line Items]
Common Shares To Be Purchased As Per Subscription Agreement															90,000

Income Taxes (Details)

Income Taxes (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Income Tax Disclosure [Line Items]
Total Net Income (Loss)	$ 122,899	$ (959,188)	$ (408,974)	$ (1,915,024)
Switzerland [Member]
Income Tax Disclosure [Line Items]
Total Net Income (Loss)	312,843	(397,962)	83,321	(883,745)
South Africa [Member]
Income Tax Disclosure [Line Items]
Total Net Income (Loss)	(122,324)	(157,520)	(258,310)	(384,174)
United States [Member]
Income Tax Disclosure [Line Items]
Total Net Income (Loss)	(67,620)	(403,706)	(233,985)	(647,105)
Brazil [Member]
Income Tax Disclosure [Line Items]
Total Net Income (Loss)	$ 0	$ 0	$ 0	$ 0

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Current tax provision:
Total current tax provision	$ 0	$ 0	$ 0	$ 0
Deferred tax provision:
Change in valuation allowance	(234,260)	256,666	(96,984)	492,047
Total deferred provision	0	0	0	0
Provision for income taxes	0	0	0	0
Switzerland [Member]
Current tax provision:
Total current tax provision	0	0	0	0
Deferred tax provision:
Total deferred provision	56,767	(71,303)	15,759	(158,070)
Provision for income taxes	0	0	0	0
South Africa [Member]
Current tax provision:
Total current tax provision	0	0	0	0
Deferred tax provision:
Total deferred provision	(34,215)	(44,066)	(72,256)	(107,490)
Provision for income taxes	0	0	0	0
United States [Member]
Current tax provision:
Total current tax provision	0	0	0	0
Deferred tax provision:
Total deferred provision	(23,667)	(141,297)	(81,894)	(226,487)
Provision for income taxes	0	0	0	0
Brazil [Member]
Current tax provision:
Total current tax provision	0	0	0	0
Deferred tax provision:
Total deferred provision	235,375	0	235,375	0
Provision for income taxes	$ 0	$ 0	$ 0	$ 0

Income Taxes (Details 2)

Income Taxes (Details 2) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Deferred tax assets:
Net operating loss carryforwards	$ 6,555,878	$ 6,652,861
Less: valuation allowance	(6,555,878)	(6,652,861)
Total	$ 0	$ 0

Income Taxes (Details 3)

Income Taxes (Details 3) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Income Tax Disclosure [Line Items]
Net income (loss) from operations before taxes	$ 122,899	$ (959,188)	$ (408,974)	$ (1,915,024)
As calculated at the statutory rate	(1,186)	(256,706)	(138,462)	(492,126)
Permanent differences	235,446	40	235,446	79
Change in valuation reserves	(234,260)	256,666	(96,984)	492,047
Provision for income taxes	0	0	0	0
Switzerland [Member]
Income Tax Disclosure [Line Items]
Net income (loss) from operations before taxes	312,843	(397,962)	83,321	(883,745)
As calculated at the statutory rate	56,767	(71,303)	15,759	(158,070)
Permanent differences	0	0	0	0
Change in valuation reserves	(56,767)	71,303	(15,759)	158,070
Provision for income taxes	$ 0	0	0	0
Switzerland [Member] | Maximum [Member]
Income Tax Disclosure [Line Items]
Statutory rate of tax	18.00%
Switzerland [Member] | Minimum [Member]
Income Tax Disclosure [Line Items]
Statutory rate of tax	8.50%
South Africa [Member]
Income Tax Disclosure [Line Items]
Statutory rate of tax	28.00%
Net income (loss) from operations before taxes	$ (122,324)	(157,520)	(258,310)	(384,174)
As calculated at the statutory rate	(34,286)	(44,106)	(72,327)	(107,569)
Permanent differences	71	40	71	79
Change in valuation reserves	34,215	44,066	72,256	107,490
Provision for income taxes	$ 0	0	0	0
United States [Member]
Income Tax Disclosure [Line Items]
Statutory rate of tax	35.00%
Net income (loss) from operations before taxes	$ (67,620)	(403,706)	(233,985)	(647,105)
As calculated at the statutory rate	(23,667)	(141,297)	(81,894)	(226,487)
Permanent differences	0	0	0	0
Change in valuation reserves	23,667	141,297	81,894	226,487
Provision for income taxes	$ 0	0	0	0
Brazil [Member]
Income Tax Disclosure [Line Items]
Statutory rate of tax	25.00%
Net income (loss) from operations before taxes	$ 0	0	0	0
As calculated at the statutory rate	0	0	0	0
Permanent differences	235,375	0	235,375	0
Change in valuation reserves	(235,375)	0	(235,375)	0
Provision for income taxes	$ 0	$ 0	$ 0	$ 0

Income Taxes (Details Textual)

Income Taxes (Details Textual) - USD ($)	Aug. 07, 2014	Dec. 31, 2013
Income Tax Disclosure [Line Items]
Unrecognized Tax Benefits, Income Tax Penalties Expense		$ 40,000
Payments Of First Installment To Internal Revenue Service	$ 10,000

2012 Stock Option Plan (Details

2012 Stock Option Plan (Details)	6 Months Ended
	Jun. 30, 2015shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares	475,000
Options vested on November 12, 2013 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares	190,000
Options vesting on November 12, 2014 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares	142,500
Options vesting on November 12, 2015 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares	142,500

2012 Stock Option Plan (Detai48

2012 Stock Option Plan (Details 1) - 6 months ended Jun. 30, 2015	Total
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield	0.00%
Risk-free interest rates	2.80%
Expected volatility	72.68%
Expected term (in years)	10 years

2012 Stock Option Plan (Detai49

2012 Stock Option Plan (Details Textual) - USD ($)	1 Months Ended	3 Months Ended		6 Months Ended
	Nov. 12, 2013	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Dec. 11, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Granted, Value, Share-based Compensation, Gross				$ 151,053
Share-based Compensation, Total		$ 12,415	$ 34,142	24,831	$ 68,284
Executives [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Granted, Value, Share-based Compensation, Gross				87,452
Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Granted, Value, Share-based Compensation, Gross				15,900
Consultants [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Granted, Value, Share-based Compensation, Gross				$ 47,701
2012 Stock Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common Stock, Capital Shares Reserved for Future Issuance						3,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	475,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$ 0.89

Commitments, Contingencies an50

Commitments, Contingencies and Tax Obligation (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Commitments And Contingencies Disclosure [Line Items]
Operating Leases, Rent Expense	$ 9,000	$ 18,000	$ 15,000	$ 35,000
Contractual Obligation, Due in Next Twelve Months	11,500		11,500
Purchase Commitment For Purchase Of Machines To Be Sold	63,500		63,500
Employment and Consulting Agreements [Member]
Commitments And Contingencies Disclosure [Line Items]
Officers Compensation	155,000	$ 192,000	299,000	$ 386,000
Operating Leases, Future Minimum Payments Due	144,000		144,000
South African Revenue Service [Member]
Commitments And Contingencies Disclosure [Line Items]
Accrued Payroll Taxes, Current							$ 185,000
Accrued Payroll Taxes	103,000		103,000			$ 80,000
SPOAG [Member]
Commitments And Contingencies Disclosure [Line Items]
Accrued Payroll Taxes	77,000		77,000			$ 53,000
Consultant [Member] | Employment and Consulting Agreements [Member]
Commitments And Contingencies Disclosure [Line Items]
Operating Leases, Future Minimum Payments Due	$ 58,000		58,000
Subsequent Event [Member]
Commitments And Contingencies Disclosure [Line Items]
Operating Leases, Future Minimum Payments Receivable, Total					$ 11,000
Office Facility [Member]
Commitments And Contingencies Disclosure [Line Items]
Monthly Lease Rental			$ 900

Going Concern (Details Textual)

Going Concern (Details Textual) - USD ($)	6 Months Ended
	Jun. 30, 2015	Dec. 31, 2014
Total Liability In Excess Of Assets	$ 2,968,294	$ 2,559,765
Contracts Revenue	$ 940,000