Surepure (SURP) 10-Q 10 May 16 2016 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2016	May. 09, 2016
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q1
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		58,533,992

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Current assets:
Cash	$ 59,081	$ 5,476
Accounts receivable	0	0
Prepaid expenses and other current assets	290,999	235,262
Total current assets	350,080	240,738
Property and equipment, net	0	0
Intangible assets, net	74,787	78,954
Total assets	424,867	319,692
Current liabilities:
Accounts payable and other current liabilities	1,270,665	1,124,104
Customer deposits	406,874	388,497
Due to officers	331,517	233,486
Income taxes payable	493	479
Loan payable	316,333	0
Total current liabilities	2,325,882	1,746,566
Total liabilities	2,325,882	1,746,566
Stockholders' deficit:
Common stock, $.001 par value, 200,000,000 shares authorized, 58,533,992 shares issued and outstanding (58,533,992 shares issued and outstanding at December 31, 2015)	58,534	58,534
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, 2015)	148,000	148,000
Additional paid-in capital	32,324,095	32,324,095
Other comprehensive income	1,037,345	1,064,911
Accumulated deficit	(35,468,989)	(35,022,414)
Total stockholders' deficit	(1,901,015)	(1,426,874)
Total liabilities and stockholders' deficit	$ 424,867	$ 319,692

CONSOLIDATED BALANCE SHEETS (PA

CONSOLIDATED BALANCE SHEETS (PARENTHETICAL) - $ / shares	Mar. 31, 2016	Dec. 31, 2015
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	58,533,992	58,533,992
Common stock, shares outstanding	58,533,992	58,533,992
Preferred stock, par value (in dollars per share)	$ 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
	Mar. 31, 2016	Mar. 31, 2015
Revenue	$ 0	$ 98,340
Cost of revenue	0	46,335
Gross profit	0	52,005
Expenses:
General and administrative expenses (includes equity-based compensation of $0 and $12,415 respectively)	410,051	536,990
Promotion and marketing	2,192	8,827
Research and development	13,322	17,338
Amortization	4,167	4,167
Total expenses	429,732	567,322
Loss from operations	(429,732)	(515,317)
Other income (expense):
Interest expense (net)	(16,843)	(16,556)
Total other expense	(16,843)	(16,556)
Income (loss) before provision for taxes	(446,575)	(531,873)
Provision for income taxes	0	0
Net loss	$ (446,575)	$ (531,873)
Loss per share - basic and diluted (in dollars per share)	$ (0.01)	$ (0.01)
Weighted average shares outstanding - basic and diluted (in shares)	58,533,992	47,345,816

CONSOLIDATED STATEMENTS OF OPE5

CONSOLIDATED STATEMENTS OF OPERATIONS (PARENTHETICAL) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Equity-Based Compensation	$ 0	$ 12,415

CONSOLIDATED STATEMENTS OF OTHE

CONSOLIDATED STATEMENTS OF OTHER COMPREHENSIVE INCOME (LOSS) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Net loss	$ (446,575)	$ (531,873)
Other comprehensive income, net of tax
Unrealized gain on foreign currency translation	(27,566)	(31,489)
Comprehensive loss net of tax	$ (474,141)	$ (563,362)

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT - 3 months ended Mar. 31, 2016 - USD ($)	Total	Common Stock [Member]	Preferred Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Accumulated Other Comprehensive Income [Member]
Balances at Dec. 31, 2015	$ (1,426,874)	$ 58,534	$ 148,000	$ 32,324,095	$ (35,022,414)	$ 1,064,911
Balances (in shares) at Dec. 31, 2015		58,533,992
Net loss for the quarter	(446,575)				(446,575)
Unrealized loss on foreign currency translation adjustment	(27,566)	$ 0	0	0	0	(27,566)
Balances at Mar. 31, 2016	$ (1,901,015)	$ 58,534	$ 148,000	$ 32,324,095	$ (35,468,989)	$ 1,037,345
Balances (in shares) at Mar. 31, 2016		58,533,992

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Cash from operating activities:
Net loss	$ (446,575)	$ (531,873)
Adjustments to reconcile net loss to cash used in operating activities:
Depreciation and amortization	4,167	4,167
Non-cash interest expense and loan costs	16,333	16,064
Equity-based compensation	0	12,415
Changes in assets and liabilities:
Accounts receivable	0	(32,500)
Prepaid expenses and other current assets	(55,737)	(346,217)
Accounts payable and other current liabilities	146,561	(44,351)
Customer deposits payable	18,377	1,008,210
Due to officers	98,031	71,423
Income taxes payable	0	13
Total cash used in operating activities	(218,843)	157,351
Cash from financing activities:
Proceeds from issuance of note	300,000	0
Total cash provided by financing activities	300,000	0
Effect of exchange rate changes on cash	(27,552)	(42,427)
Net increase in cash	53,605	114,924
Cash, beginning of period	5,476	526
Cash, end of period	59,081	115,450
Supplemental disclosures:
Interest paid	510	492
Taxes paid	$ 0	$ 0

Organization and Significant Ac

Organization and Significant Accounting Policies	3 Months Ended
	Mar. 31, 2016
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. Under the Share Exchange, each share of the capital stock of SPI was exchanged for one share of SurePure US common stock, par value $ .001 .01 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 68 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. 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 of the information and footnote disclosures required by U.S. GAAP for complete financial statements. Our 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, 2015. Amounts in our unaudited consolidated financial statements are, except as otherwise noted, expressed in U.S. Dollars. 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 months ended March 31, 2016 are not necessarily indicative of the results to be expected for any other interim period or for the year ending December 31, 2016. The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. Inter-company items and transactions have been eliminated in consolidation. The Company’s wholly-owned subsidiaries are as follows: · SurePure Investment Holding AG (“SPI”), which wholly-owns SPO; · SurePure Operations AG (“SPO”), which markets the products of the Group and earns its revenue by selling or otherwise distributing equipment utilizing the Group’s technology globally. SPO owns a patent for the Group’s technology in various countries; · SurePure Participations AG (“SPP”), is a minority stockholder of SPI and is part of the common holding structure of the Group. SPP has no operations. SPP became a subsidiary as a result of the Share Exchange on December 12, 2012; · SurePure Holdings South Africa (Pty) Ltd., which holds the South African patent, and its wholly-owned subsidiary, SurePure Marketing South Africa (Pty) Ltd. (“SPMSA”), which sells or otherwise distributes equipment utilizing the Group’s technology in South Africa. These entities became subsidiaries as a result of their acquisition on June 12, 2013; and · SurePure Latin America Maqinas de Purificasao UVC Ltda. (“SPLAM”), which conducts no operations currently and is in the final stages of deregistration. The Group’s reporting currency is the United States Dollar (“USD”) and these consolidated financial statements are presented in USD or “$.” The Company has, effective January 1, 2015, 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. 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 months ended March 31, 2016 and 2015. Revenue is earned from sales or use of equipment that uses the Company’s patented technology and is recognized, net of returns and discounts, 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 and customer acceptance testing of the product by the customer. The Company had certain customers whose revenue individually represented 10% or more of the Company’s total revenue, or whose accounts receivable balances individually represented 10% or more of the Company’s total accounts receivable, as follows: For the quarter ended March 31, 2015, 1 customer accounted for 98 Shipping and handling costs are expensed as cost of goods sold when the related inventory is sold. 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 March 31 December 31, 2016 2015 2015 CHF: Reporting date 1.0362 1.0369 1.0073 Average for period 1.0062 1.0508 1.0398 BRL: Reporting date 0.2753 0.3073 0.2523 Average for period 0.2563 0.3512 0.3046 ZAR: Reporting date 0.0664 0.0827 0.0643 Average for period 0.0632 0.0851 0.0788 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	3 Months Ended
	Mar. 31, 2016
Property, Plant and Equipment [Abstract]
Property and Equipment	2. Property and Equipment March 31, December 31, 2016 2015 (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 months ended March 31, 2016 and 2015.

Intangible Assets

Intangible Assets	3 Months Ended
	Mar. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	. Intangible Assets March 31, December 31, 2016 2015 (Unaudited) (Audited) Patents $ 208,943 $ 208,943 Less: Accumulated amortization 134,156 129,989 Intangible assets, net $ 74,787 $ 78,954 Amortization expense was $ 4,167

Due to Officers

Due to Officers	3 Months Ended
	Mar. 31, 2016
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 $ 331,517 233,486 145,726 185,791 On August 7, 2015, the Company entered into separate agreements with two of its executive officers, under which each agreed to discharge the Company from a portion of amounts owed to them in respect of consulting fees due from its subsidiary, SPO, and also, in the case of one executive, a loan obligation and consulting fees due from its subsidiary, SPMSA, in each case in exchange for the issuance of shares of Common Stock. The chief executive officer discharged the Company from $ 30,000 30,000 292,500 301,800 2,150,000 680,000 1,030,000 4,500,000 On November 16, 2015, the Company entered into an agreement with its chief financial officer, under which he agreed to discharge the Company from a portion of amounts owed to him in respect of fees due from its subsidiary, SPO, in exchange for the issuance of shares of Common Stock. The chief financial officer discharged the Company from approximately $ 250,000 353,500 1,250,000

Other Loans Payable

Other Loans Payable	3 Months Ended
	Mar. 31, 2016
Debt Disclosure [Abstract]
Other Loans Payable	5. Other Loans Payable On April 4, 2013, SPMSA borrowed ZAR 2 201,000 2 1,000,000 16,500 15,500 38,000 44,200 1,676,000 28,951 On February 11, 2016 we entered into a Securities Purchase Agreement with SBI Investments LLC, 2014-1, a statutory series of Delaware limited liability company (“SBI”). Under the Purchase Agreement, SBI agreed to purchase from us our promissory note in the principal amount of $ 330,000 0.001 August 9, 2016 0 22 300,000

Equity

Equity	3 Months Ended
	Mar. 31, 2016
Equity [Abstract]
Equity	6. Equity Common Stock through the date of the Share Exchange consisted of the common stock of SPI. The amounts presented for periods prior to the Share Exchange were denominated in CHF and have been translated from CHF to USD using the exchange rates in effect on the date of each issuance. As of December 31, 2011, SPI had 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” The issued shares of Nonvoting Convertible Preferred Stock automatically convert, at the applicable conversion ratio as defined in the Certificate, into shares of Common Stock upon the assignment, sale or other transfer of shares to any person other than an affiliate of the holder of the seller. Any assignee, purchaser or other transferee may surrender certificates representing the assigned shares to the Company and will receive shares of Common Stock in return. During the year ended December 31, 2014, the preferred stockholder converted 5,000,000 5,000,000 14,800,000 On August 7, 2015, the Company entered into separate agreements with two of its executive officers and one consultant, under which each agreed to discharge the Company from a portion of amounts owed to them in respect of consulting fees due from its subsidiary, SPO, and also, in the case of one executive, a loan obligation and consulting fees due from its subsidiary, SPMSA, in each case in exchange for the issuance of shares of Common Stock. In each case, shares of Common Stock were valued at $ 0.15 7,620,000 1,148,000 30,000 292,500 301,800 2,150,000 680,000 1,030,000 4,500,000 145,500 236,498 970,000 On August 10, 2015, the Company and M Cubed Holdings Limited (“MCubed”), a corporation formed under the laws of South Africa, entered into a share purchase agreement under which MCubed agreed to purchase 1,676,000 3,542,204 280,400 2,000,000 On November 16, 2015, the Company entered into separate agreements with its chief financial officerits investor relations consultant, and a former employee, under which the Company was discharged from approximately $ 364,570 1,892,176 250,000 363,400 1,250,000 180,000 78,570 462,176 There were 58,533,992

Shareholders' Deficit

Shareholders' Deficit	3 Months Ended
	Mar. 31, 2016
Stockholders' Equity Note [Abstract]
Stockholders' Deficit	7. Shareholders’ Deficit The consolidated shareholders’ deficit of the Company consists of common stock, additional paid-in capital, deficit and accumulated other comprehensive income.

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2016
Income Tax Disclosure [Abstract]
Income Taxes	8. Income Taxes Three Months Ended March 31, 2016 2015 Switzerland $ (272,093) $ (229,522) South Africa (51,397) (135,986) United States (123,085) (166,365) Brazil - - Total Net Loss $ (446,575) $ (531,873) Three Months Ended March 31, 2016 2015 Current tax provision: Switzerland $ - $ - South Africa - - United States - - Brazil - - Total current tax provision $ - $ - Deferred tax provision: Switzerland $ (48,711) $ (41,008) South Africa (14,364) (38,041) United States (43,080) (58,227) Brazil - - Change in valuation allowance 106,155 137,276 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 100 March 31, December 31, 2016 2015 Deferred tax assets: Net operating loss carryforwards $ 6,200,187 $ 6,094,032 Less: valuation allowance (6,200,187) (6,094,032) Total $ - $ - United Switzerland South Africa States Brazil Total Statutory rate of tax 8.5%/18 % 28.0 % 35.0 % 25.0 % Three months ended March 31, 2016: Net (loss) from operations $ (272,093) $ (51,397) $ (123,085) $ - $ (446,575) As calculated at the statutory rate (48,711) (14,391) (43,080) - (106,182) Permanent differences - 27 - - 27 Change in valuation reserves 48,711 14,364 43,080 - 106,155 Provision for income taxes $ - $ - $ - $ - $ - Three months ended March 31, 2015: Net (loss) from operations $ (229,522) $ (135,986) $ (166,365) $ - $ (531,873) As calculated at the statutory rate (41,008) (38,041) (58,227) - (137,276) Permanent differences - - - - - Change in valuation reserves 41,008 38,041 58,227 - 137,276 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 two years ended December 31, 2015 in Switzerland and South Africa, for the seven years ended December 31, 2015 in the U.S and for the five years ended December 31, 2015 in Brazil. During December 2013 the Internal Revenue Service (the “IRS”) notified the Company of assessments totaling $ 40,000 10,000 10,000 The Company has yet to file its United States income tax returns for the year ended December 31, 2014 and has not as yet requested an extension to file its December 31, 2015 United States income tax returns. Failure to file the returns by the required deadlines could result in penalties of approximately $ 20,000

2012 Stock Option Plan

2012 Stock Option Plan	3 Months Ended
	Mar. 31, 2016
Disclosure Of Compensation Related Costs, Share-Based Payments [Abstract]
2012 Stock Option Plan	9. 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. 475,000 0.89 Options vested on November 12, 2013 190,000 Options vested on November 12, 2014 142,500 Options vested 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 0 12,415

Commitments, Contingencies and

Commitments, Contingencies and Tax Obligation	3 Months Ended
	Mar. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments, Contingencies and Tax Obligation	10. Commitments, Contingencies and Tax Obligation Lease Commitments On June 1, 2014, the Company leased new office and workshop facilities for a one-year term with an automatic extension for another year unless cancelled with due notice. The monthly rent for the workshop lease is approximately $ 700 3,300 11,000 and 2015, respectively. Rent expense is included in general and administrative expenses in the accompanying Consolidated Statements of Operations. The future rent commitments under the above lease for the year ending March 31, 2016 is approximately $ 2,900 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 , the total monthly salary commitment applicable to these employees was approximately $ 9,400 Payroll Tax Obligations During 2013, SPMSA received notification from the South African Revenue Service (“SARS”) regarding unpaid payroll taxes of approximately $ 185,000 96,000 93,000 Additionally, the Company has payroll tax and social security obligations in Switzerland relating to the employment of the chief financial officer by SPOAG. As at March 31, 2016 and December 31, 2015, the unpaid balance of this liability was approximately $ 211,000 169,000 Employment and Consulting Agreements The Company has entered into agreements to secure the services of two executives. These agreements provide for annual compensation and require a minimum termination notice period by the employer of three months. Both executives are stockholders of the Company. The minimum amount due under these agreements is approximately $ 137,500 The total compensation to these executives was approximately $ 139,000 147,000 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 $ 63,000 Other Commitments The Company is obligated to make payments of approximately $ 414,000

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2016
Subsequent Events [Abstract]
Subsequent Events	11. Subsequent Events The Company has evaluated its subsequent events since March 31, 2016 and has disclosed in Note 10 with respect to open purchase orders.

Going Concern

Going Concern	3 Months Ended
	Mar. 31, 2016
Going Concern [Abstract]
Going Concern	12. Going Concern The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the continuation of the Company as a going concern. The Company 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 March 31, 2016 and December 31, 2015 by $ 1,901,015 1,426,874 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. Additionally, as disclosed in Note 8, with respect to payroll tax obligations due in both Switzerland and South Africa, the Company has been unable to meet its obligations for payment 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 year ending December 31, 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 three months ended March 31, 2016 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 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 21

Organization and Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2016
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. Under the Share Exchange, each share of the capital stock of SPI was exchanged for one share of SurePure US common stock, par value $ .001 .01 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 68 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	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 of the information and footnote disclosures required by U.S. GAAP for complete financial statements. Our 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, 2015. Amounts in our unaudited consolidated financial statements are, except as otherwise noted, expressed in U.S. Dollars. 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 months ended March 31, 2016 are not necessarily indicative of the results to be expected for any other interim period or for the year ending December 31, 2016.
Principles of Consolidation	Basis of Consolidation The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. Inter-company items and transactions have been eliminated in consolidation. The Company’s wholly-owned subsidiaries are as follows: ⋅ SurePure Investment Holding AG (“SPI”), which wholly-owns SPO; ⋅ SurePure Operations AG (“SPO”), which markets the products of the Group and earns its revenue by selling or otherwise distributing equipment utilizing the Group’s technology globally. SPO owns a patent for the Group’s technology in various countries; ⋅ SurePure Participations AG (“SPP”), is a minority stockholder of SPI and is part of the common holding structure of the Group. SPP has no operations. SPP became a subsidiary as a result of the Share Exchange on December 12, 2012; ⋅ SurePure Holdings South Africa (Pty) Ltd., which holds the South African patent, and its wholly-owned subsidiary, SurePure Marketing South Africa (Pty) Ltd. (“SPMSA”), which sells or otherwise distributes equipment utilizing the Group’s technology in South Africa. These entities became subsidiaries as a result of their acquisition on June 12, 2013; and ⋅ SurePure Latin America Maqinas de Purificasao UVC Ltda. (“SPLAM”), which conducts no operations currently and is in the final stages of deregistration. 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, effective January 1, 2015, 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.
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 months ended March 31, 2016 and 2015.
Revenue	Revenue Revenue is earned from sales or use of equipment that uses the Company’s patented technology and is recognized, net of returns and discounts, 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 and customer acceptance testing of the product by the customer.
Major Customers and Accounts Receivable	Major Customers and Accounts Receivable The Company had certain customers whose revenue individually represented 10% or more of the Company’s total revenue, or whose accounts receivable balances individually represented 10% or more of the Company’s total accounts receivable, as follows: For the quarter ended March 31, 2015, 1 customer accounted for 98
Shipping and Handling Costs	Shipping and Handling Costs Shipping and handling costs are expensed as cost of goods sold when the related inventory is sold.
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 March 31 December 31, 2016 2015 2015 CHF: Reporting date 1.0362 1.0369 1.0073 Average for period 1.0062 1.0508 1.0398 BRL: Reporting date 0.2753 0.3073 0.2523 Average for period 0.2563 0.3512 0.3046 ZAR: Reporting date 0.0664 0.0827 0.0643 Average for period 0.0632 0.0851 0.0788
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 22

Organization and Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2016
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 March 31 December 31, 2016 2015 2015 CHF: Reporting date 1.0362 1.0369 1.0073 Average for period 1.0062 1.0508 1.0398 BRL: Reporting date 0.2753 0.3073 0.2523 Average for period 0.2563 0.3512 0.3046 ZAR: Reporting date 0.0664 0.0827 0.0643 Average for period 0.0632 0.0851 0.0788

Property and Equipment (Tables)

Property and Equipment (Tables)	3 Months Ended
	Mar. 31, 2016
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment consists of the following: March 31, December 31, 2016 2015 (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)	3 Months Ended
	Mar. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets	Intangible assets consist of the following: March 31, December 31, 2016 2015 (Unaudited) (Audited) Patents $ 208,943 $ 208,943 Less: Accumulated amortization 134,156 129,989 Intangible assets, net $ 74,787 $ 78,954

Income Taxes (Tables)

Income Taxes (Tables)	3 Months Ended
	Mar. 31, 2016
Income Tax Disclosure [Abstract]
Schedule of Component of Income Tax	The Company and its subsidiaries file income tax returns in Switzerland, South Africa, the United States and Brazil. The components of income (loss) from operations before income taxes, by jurisdiction, are as follows: Three Months Ended March 31, 2016 2015 Switzerland $ (272,093) $ (229,522) South Africa (51,397) (135,986) United States (123,085) (166,365) Brazil - - Total Net Loss $ (446,575) $ (531,873)
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 months ended March 31, 2016 and 2015: Three Months Ended March 31, 2016 2015 Current tax provision: Switzerland $ - $ - South Africa - - United States - - Brazil - - Total current tax provision $ - $ - Deferred tax provision: Switzerland $ (48,711) $ (41,008) South Africa (14,364) (38,041) United States (43,080) (58,227) Brazil - - Change in valuation allowance 106,155 137,276 Total deferred provision - - Total $ - $ -
Schedule of Deferred Tax Assets and Liabilities	The income tax effect of each type of temporary difference giving rise to the net deferred tax asset as follows: March 31, December 31, 2016 2015 Deferred tax assets: Net operating loss carryforwards $ 6,200,187 $ 6,094,032 Less: valuation allowance (6,200,187) (6,094,032) Total $ - $ -
Schedule of Effective Income Tax Rate Reconciliation	The following reconciles the effective income tax rates with the statutory rates for three months ended March 31, 2016 and 2015: United Switzerland South Africa States Brazil Total Statutory rate of tax 8.5%/18 % 28.0 % 35.0 % 25.0 % Three months ended March 31, 2016: Net (loss) from operations $ (272,093) $ (51,397) $ (123,085) $ - $ (446,575) As calculated at the statutory rate (48,711) (14,391) (43,080) - (106,182) Permanent differences - 27 - - 27 Change in valuation reserves 48,711 14,364 43,080 - 106,155 Provision for income taxes $ - $ - $ - $ - $ - Three months ended March 31, 2015: Net (loss) from operations $ (229,522) $ (135,986) $ (166,365) $ - $ (531,873) As calculated at the statutory rate (41,008) (38,041) (58,227) - (137,276) Permanent differences - - - - - Change in valuation reserves 41,008 38,041 58,227 - 137,276 Provision for income taxes $ - $ - $ - $ - $ -

2012 Stock Option Plan (Tables)

2012 Stock Option Plan (Tables)	3 Months Ended
	Mar. 31, 2016
Disclosure Of Compensation Related Costs, Share-Based Payments [Abstract]
Share Based Compensation Arrangement by Share Based Payment Award Options Vested Over Three Years	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 vested on November 12, 2014 142,500 Options vested 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 27

Organization and Significant Accounting Policies (Details)	3 Months Ended
	Mar. 31, 2016
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 28

Organization and Significant Accounting Policies (Details 1)	3 Months Ended
	Mar. 31, 2016
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 29

Organization and Significant Accounting Policies (Details 2)	3 Months Ended						12 Months Ended
	Mar. 31, 2016SFr / shares	Mar. 31, 2016BRL / shares	Mar. 31, 2016ZAR / shares	Mar. 31, 2015SFr / shares	Mar. 31, 2015BRL / shares	Mar. 31, 2015ZAR / shares	Dec. 31, 2015SFr / shares	Dec. 31, 2015BRL / shares	Dec. 31, 2015ZAR / shares
SPI, SPO, and SPP [Member]
Foreign Currency Transaction [Line Items]
Foreign Currency Exchange Rate Translation Average Period	1.0062	1.0062	1.0062	1.0508	1.0508	1.0508	1.0398	1.0398	1.0398
SPI, SPO, and SPP [Member] | Reporting Date [Member]
Foreign Currency Transaction [Line Items]
Foreign Currency Exchange Rate, Translation | SFr / shares	SFr 1.0362			SFr 1.0369			SFr 1.0073
SPLAM [Member]
Foreign Currency Transaction [Line Items]
Foreign Currency Exchange Rate Translation Average Period	0.2563	0.2563	0.2563	0.3512	0.3512	0.3512	0.3046	0.3046	0.3046
SPLAM [Member] | Reporting Date [Member]
Foreign Currency Transaction [Line Items]
Foreign Currency Exchange Rate, Translation | BRL / shares		BRL 0.2753			BRL 0.3073			BRL 0.2523
SPHSA and SPMSA [Member]
Foreign Currency Transaction [Line Items]
Foreign Currency Exchange Rate Translation Average Period	0.0632	0.0632	0.0632	0.0851	0.0851	0.0851	0.0788	0.0788	0.0788
SPHSA and SPMSA [Member] | Reporting Date [Member]
Foreign Currency Transaction [Line Items]
Foreign Currency Exchange Rate, Translation | ZAR / shares			ZAR 0.0664			ZAR 0.0827			ZAR 0.0643

Organization and Significant 30

Organization and Significant Accounting Policies (Details Textual) - $ / shares	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015
Organization And Significant Accounting Policies [Line Items]
Finite-Lived Intangible Asset, Useful Life	12 years
Common Stock Par Or Stated Value Per Share	$ 0.001		$ 0.001
Preferred Stock, Par or Stated Value Per Share	$ 0.01		$ 0.01
Revenue [Member] | Major Customer [Member]
Organization And Significant Accounting Policies [Line Items]
Concentration Risk, Percentage		98.00%

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Mar. 31, 2016	Dec. 31, 2015
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 (Detai32

Property and Equipment (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 0	$ 0

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Patents	$ 208,943	$ 208,943
Less: Accumulated amortization	134,156	129,989
Intangible assets, net	$ 74,787	$ 78,954

Intangible Assets (Details Text

Intangible Assets (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Amortization expense	$ 4,167	$ 4,167

Due to Officers (Details Textua

Due to Officers (Details Textual) - USD ($)	Aug. 07, 2015	Nov. 16, 2015	Mar. 31, 2016	Dec. 31, 2015	Oct. 31, 2015	Sep. 30, 2015	Jun. 30, 2015
Related Party Transaction [Line Items]
Due to Officers or Stockholders			$ 331,517	$ 233,486		$ 353,500	$ 301,800
SurePure Marketing South Africa (Pty) Ltd [Member]
Related Party Transaction [Line Items]
Due to Officers or Stockholders	$ 292,500
SurePure Operations AG [Member]
Related Party Transaction [Line Items]
Due to Officers or Stockholders	30,000
Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Due to Officers or Stockholders			145,726		$ 36,700,631
Chief Executive Officer [Member] | Separate Agreement [Member]
Related Party Transaction [Line Items]
Debt Conversion, Converted Instrument, Amount	2,150,000
Chief Executive Officer [Member] | SurePure Marketing South Africa (Pty) Ltd [Member] | Separate Agreement [Member]
Related Party Transaction [Line Items]
Due to Officers or Stockholders	301,800
Debt Conversion, Converted Instrument, Amount	292,500
Chief Executive Officer [Member] | SurePure Operations AG [Member] | Separate Agreement [Member]
Related Party Transaction [Line Items]
Due to Officers or Stockholders							30,000
Debt Conversion, Converted Instrument, Amount	30,000
Chief Financial Officer [Member]
Related Party Transaction [Line Items]
Due to Officers or Stockholders	1,030,000		$ 185,791
Chief Financial Officer [Member] | Separate Agreement [Member]
Related Party Transaction [Line Items]
Due to Officers or Stockholders							$ 1,030,000
Debt Conversion, Converted Instrument, Amount	$ 680,000	$ 250,000
Debt Conversion, Converted Instrument, Shares Issued	4,500,000	1,250,000

Other Loans Payable (Details Te

Other Loans Payable (Details Textual) $ / shares in Units, ZAR in Millions	Feb. 11, 2016USD ($)$ / shares	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Mar. 31, 2016$ / shares	Dec. 31, 2015$ / shares	Aug. 10, 2015shares	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
Shares Issued For Settlement Of Debt | shares								1,676,000
Gains (Losses) on Extinguishment of Debt, Total				$ 28,951
Debt Conversion, Converted Instrument, Expiration or Due Date	Aug. 9, 2016
Debt Instrument, Face Amount	$ 330,000
Proceeds from Notes Payable	$ 300,000
Debt Instrument Default Interest Rate	22.00%
Common Stock, Par Or Stated Value Per Share | $ / shares						$ 0.001	$ 0.001
Promissory Note [Member]
Stockholders and Other Loans Payable [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	0.00%
Common Stock, Par Or Stated Value Per Share | $ / shares	$ 0.001
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		$ 16,500	$ 15,500	$ 38,000	$ 44,200

Equity (Details Textual)

Equity (Details Textual)

Aug. 10, 2015ZARshares

Aug. 07, 2015USD ($)$ / sharesshares

Aug. 07, 2014USD ($)shares

Oct. 31, 2015USD ($)shares

Nov. 22, 2013USD ($)

Mar. 31, 2016USD ($)$ / sharesshares

Dec. 31, 2014shares

Dec. 31, 2012shares

Feb. 11, 2016USD ($)

Dec. 31, 2015USD ($)$ / sharesshares

Nov. 16, 2015shares

Sep. 30, 2015USD ($)

Jun. 30, 2015USD ($)

Apr. 17, 2013ZAR

Dec. 12, 2012$ / sharesshares

Dec. 31, 2011shares

Equity Disclosure [Line Items]

Common Stock, Shares, Issued

58,533,992

58,533,992

26,822,215

Common Stock, Shares, Outstanding

58,533,992

58,533,992

Preferred Stock, Shares Issued

14,800,000

14,800,000

Preferred Stock, Shares Authorized

31,155,282

31,155,282

Preferred Stock, Par Or Stated Value Per Share | $ / shares

$ 0.01

$ 0.01

Conversion of Stock, Shares Converted

5,000,000

Conversion of Stock, Shares Issued

5,000,000

Shares Issued For Settlement Of Debt

1,676,000

Extinguishment of Debt, Amount | $

$ 280,400

Debt Instrument, Face Amount | $

$ 330,000

Due to Officers or Stockholders | $

331,517

$ 233,486

$ 353,500

$ 301,800

Separate Agreement [Member]

Equity Disclosure [Line Items]

Sale of Stock, Price Per Share | $ / shares

$ 0.15

SurePure Marketing South Africa [Member]

Equity Disclosure [Line Items]

Shares Issued For Settlement Of Debt

2,150,000

Debt Instrument, Face Amount | ZAR

ZAR 2,000,000

Conversion Of Stock For Settlement Amount Of Due To Officers | $

$ 1,148,000

Due to Officers or Stockholders | $

$ 292,500

Stock Issued During Period, Shares, Other

7,620,000

SurePure Operations AG [Member]

Equity Disclosure [Line Items]

Due to Officers or Stockholders | $

$ 30,000

M Cubed Holdings Limited [Member]

Equity Disclosure [Line Items]

Shares Issued For Settlement Of Debt

1,676,000

Extinguishment of Debt, Amount | ZAR

ZAR 3,542,204

Before Conversion To Common Stock [Member]

Equity Disclosure [Line Items]

Preferred Stock, Shares Issued

14,800,000

Chief Financial Officer [Member]

Equity Disclosure [Line Items]

Common Stock, Shares, Outstanding

1,250,000

1,892,176

Shares Issued For Settlement Of Debt

4,500,000

Due to Officers or Stockholders | $

$ 1,030,000

185,791

Repayments of Debt | $

$ 680,000

Debt Instrument, Increase, Accrued Interest | $

$ 363,400

$ 250,000

78,570

Chief Financial Officer [Member] | Separate Agreement [Member]

Equity Disclosure [Line Items]

Due to Officers or Stockholders | $

1,030,000

Chief Financial Officer [Member] | SurePure Operations AG [Member]

Equity Disclosure [Line Items]

Shares Issued For Settlement Of Debt

364,570

Consultant [Member]

Equity Disclosure [Line Items]

Shares Issued For Settlement Of Debt

970,000

Due to Officers or Stockholders | $

$ 236,498

Repayments of Debt | $

145,500

Chief Executive Officer [Member]

Equity Disclosure [Line Items]

Due to Officers or Stockholders | $

$ 36,700,631

$ 145,726

Chief Executive Officer [Member] | SurePure Marketing South Africa [Member] | Separate Agreement [Member]

Equity Disclosure [Line Items]

Due to Officers or Stockholders | $

$ 301,800

Chief Executive Officer [Member] | SurePure Operations AG [Member] | Separate Agreement [Member]

Equity Disclosure [Line Items]

Due to Officers or Stockholders | $

$ 30,000

Common Stock [Member]

Equity Disclosure [Line Items]

Stock Issued During Period, Shares, Conversion of Convertible Securities

36,700,631

Common Stock [Member] | Chief Financial Officer [Member]

Equity Disclosure [Line Items]

Common Stock, Shares, Outstanding

462,176

Stock Issued During Period, Shares, Issued for Services

180,000

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 | $ / shares

$ 0.01

Spi Stock Holders Loan [Member]

Equity Disclosure [Line Items]

Common Stock, Shares, Issued

2,500,000

Spi Stock Holders Loan [Member] | Common Stock [Member]

Equity Disclosure [Line Items]

Stock Issued During Period, Shares, Conversion of Convertible Securities

7,378,416

Income Taxes (Details)

Income Taxes (Details) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Income Tax Disclosure [Line Items]
Total Net Income (Loss)	$ (446,575)	$ (531,873)
Switzerland [Member]
Income Tax Disclosure [Line Items]
Total Net Income (Loss)	(272,093)	(229,522)
South Africa [Member]
Income Tax Disclosure [Line Items]
Total Net Income (Loss)	(51,397)	(135,986)
United States [Member]
Income Tax Disclosure [Line Items]
Total Net Income (Loss)	(123,085)	(166,365)
Brazil [Member]
Income Tax Disclosure [Line Items]
Total Net Income (Loss)	$ 0	$ 0

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Current tax provision:
Total current tax provision	$ 0	$ 0
Deferred tax provision:
Change in valuation allowance	106,155	137,276
Total deferred provision	0	0
Total	0	0
Switzerland [Member]
Current tax provision:
Total current tax provision	0	0
Deferred tax provision:
Total deferred provision	(48,711)	(41,008)
Total	0	0
South Africa [Member]
Current tax provision:
Total current tax provision	0	0
Deferred tax provision:
Total deferred provision	(14,364)	(38,041)
Total	0	0
United States [Member]
Current tax provision:
Total current tax provision	0	0
Deferred tax provision:
Total deferred provision	(43,080)	(58,227)
Total	0	0
Brazil [Member]
Current tax provision:
Total current tax provision	0	0
Deferred tax provision:
Total deferred provision	0	0
Total	$ 0	$ 0

Income Taxes (Details 2)

Income Taxes (Details 2) - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Deferred tax assets:
Net operating loss carryforwards	$ 6,200,187	$ 6,094,032
Less: valuation allowance	(6,200,187)	(6,094,032)
Total	$ 0	$ 0

Income Taxes (Details 3)

Income Taxes (Details 3) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Income Tax Disclosure [Line Items]
Net (loss) from operations before taxes	$ (446,575)	$ (531,873)
As calculated at the statutory rate	(106,182)	(137,276)
Permanent differences	27	0
Change in valuation reserves	106,155	137,276
Provision for income taxes	0	0
Switzerland [Member]
Income Tax Disclosure [Line Items]
Net (loss) from operations before taxes	(272,093)	(229,522)
As calculated at the statutory rate	(48,711)	(41,008)
Permanent differences	0	0
Change in valuation reserves	48,711	41,008
Provision for income taxes	$ 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 (loss) from operations before taxes	$ (51,397)	(135,986)
As calculated at the statutory rate	(14,391)	(38,041)
Permanent differences	27	0
Change in valuation reserves	14,364	38,041
Provision for income taxes	$ 0	0
United States [Member]
Income Tax Disclosure [Line Items]
Statutory rate of tax	35.00%
Net (loss) from operations before taxes	$ (123,085)	(166,365)
As calculated at the statutory rate	(43,080)	(58,227)
Permanent differences	0	0
Change in valuation reserves	43,080	58,227
Provision for income taxes	$ 0	0
Brazil [Member]
Income Tax Disclosure [Line Items]
Statutory rate of tax	25.00%
Net (loss) from operations before taxes	$ 0	0
As calculated at the statutory rate	0	0
Permanent differences	0	0
Change in valuation reserves	0	0
Provision for income taxes	$ 0	$ 0

Income Taxes (Details Textual)

Income Taxes (Details Textual) - USD ($)	Aug. 15, 2014	Aug. 07, 2014	Mar. 31, 2016	Dec. 31, 2013	Dec. 31, 2015
Income Tax Disclosure [Line Items]
Unrecognized Tax Benefits, Income Tax Penalties Expense				$ 40,000
Payments Of First Installment To Internal Revenue Service	$ 10,000	$ 10,000
Percentage of valuation allowance			100.00%
Income Tax Examination, Penalties Accrued					$ 20,000

2012 Stock Option Plan (Details

2012 Stock Option Plan (Details)	3 Months Ended
	Mar. 31, 2016shares
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 vested 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 (Detai44

2012 Stock Option Plan (Details 1)	3 Months Ended
	Mar. 31, 2016
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 (Detai45

2012 Stock Option Plan (Details Textual) - USD ($)	1 Months Ended	3 Months Ended
	Nov. 12, 2013	Mar. 31, 2016	Mar. 31, 2015	Dec. 11, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
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
Stock Granted, Value, Share-based Compensation, Gross		$ 151,053
Share-based Compensation, Total		0	$ 12,415
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

Commitments, Contingencies an46

Commitments, Contingencies and Tax Obligation (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2013
Commitments And Contingencies Disclosure [Line Items]
Operating Leases, Rent Expense	$ 3,300	$ 11,000
Contractual Obligation, Due in Next Twelve Months	9,400
Operating Leases, Future Minimum Payments Receivable, Total	2,900
Employment and Consulting Agreements [Member]
Commitments And Contingencies Disclosure [Line Items]
Officers Compensation	139,000	$ 147,000
Employment and Consulting Agreements [Member] | Scenario, Forecast [Member]
Commitments And Contingencies Disclosure [Line Items]
Operating Leases, Future Minimum Payments Due			$ 63,000
South African Revenue Service [Member]
Commitments And Contingencies Disclosure [Line Items]
Accrued Payroll Taxes, Current					$ 185,000
Accrued Payroll Taxes	96,000			$ 93,000
SPOAG [Member]
Commitments And Contingencies Disclosure [Line Items]
Accrued Payroll Taxes	211,000			$ 169,000
Purchase Order Issued On December 31 2015
Commitments And Contingencies Disclosure [Line Items]
Purchase Commitment For Purchase Of Machines To Be Sold	414,000
Two Executives [Member] | Employment and Consulting Agreements [Member] | Scenario, Forecast [Member]
Commitments And Contingencies Disclosure [Line Items]
Operating Leases, Future Minimum Payments Due			$ 137,500
Workshop Facility [Member]
Commitments And Contingencies Disclosure [Line Items]
Monthly Lease Rental	$ 700

Going Concern (Details Textual)

Going Concern (Details Textual) - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Total Liability In Excess Of Assets	$ 1,901,015	$ 1,426,874