Surepure (SURP) 10-Q 28 Sep 17 2017 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2017	Sep. 27, 2017
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2017
Document Fiscal Year Focus	2,017
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		78,325,020

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Current assets:
Cash	$ 403	$ 439
Accounts receivable	6,824	0
Prepaid expenses and other current assets	22,700	39,728
Total current assets	29,927	40,167
Property and equipment, net	0	0
Intangible assets, net	53,950	62,284
Total assets	83,877	102,451
Current liabilities:
Accounts payable and other current liabilities	1,539,442	1,345,748
Customer deposits	0	7,098
Due to officers	458,722	42,475
Income taxes payable	495	466
Loan payable	0	431,000
Convertible Note Payable, in default	338,900	0
Derivative Liability	271,030	0
Total current liabilities	2,608,589	1,826,787
Total liabilities	2,608,589	1,826,787
Stockholders' deficit:
Common stock, $.001 par value, 200,000,000 shares authorized, 77,613,063 shares issued and outstanding (70,841,796 shares issued and outstanding at December 31, 2016)	77,613	70,842
Preferred stock, $.01 par values, 31,155,282 shares authorized, 8,000,000 shares issued and outstanding (12,000,000 shares issued and outstanding at December 31, 2016)	80,000	120,000
Additional paid-in capital	33,758,576	33,549,578
Other comprehensive income	956,456	1,044,429
Accumulated deficit	(37,397,357)	(36,509,185)
Total stockholders' deficit	(2,524,712)	(1,724,336)
Total liabilities and stockholders' deficit	$ 83,877	$ 102,451

CONSOLIDATED BALANCE SHEETS (PA

CONSOLIDATED BALANCE SHEETS (PARENTHETICAL) - $ / shares	Jun. 30, 2017	Dec. 31, 2016
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	77,613,063	70,841,796
Common stock, shares outstanding	77,613,063	70,841,796
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	8,000,000	12,000,000
Preferred stock, shares outstanding	8,000,000	12,000,000

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Revenue	$ 68,055	$ 1,294,984	$ 68,055	$ 1,294,984
Cost of revenue	33,665	731,190	33,665	731,190
Gross profit	34,390	563,794	34,390	563,794
Expenses:
General and administrative expenses	355,265	544,139	689,975	954,190
Promotion and marketing	0	20	0	2,212
Research and development	0	44,995	2,617	58,317
Amortization	4,167	4,167	8,334	8,334
Total expenses	359,432	593,321	700,926	1,023,053
Loss from operations	(325,042)	(29,527)	(666,536)	(459,259)
Other income (expense):
Interest expense (net)	(25,643)	(30,726)	(221,636)	(47,569)
Total other expense	(25,643)	(30,726)	(221,636)	(47,569)
Loss before provision for taxes	(350,685)	(60,253)	(888,172)	(506,828)
Provision for income taxes	0	0	0	0
Net loss	$ (350,685)	$ (60,253)	$ (888,172)	$ (506,828)
Loss per share - basic and diluted	$ 0	$ 0	$ (0.01)	$ (0.01)
Weighted average shares outstanding - basic and diluted	75,574,639	58,533,992	73,902,737	58,533,992

CONSOLIDATED STATEMENTS OF OTHE

CONSOLIDATED STATEMENTS OF OTHER COMPREHENSIVE INCOME (LOSS) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Net loss	$ (350,685)	$ (60,253)	$ (888,172)	$ (506,828)
Other comprehensive income, net of tax
Unrealized loss on foreign currency translation	(60,564)	(4,002)	(87,973)	(31,568)
Comprehensive loss net of tax	$ (411,249)	$ (64,255)	$ (976,145)	$ (538,396)

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT - 6 months ended Jun. 30, 2017 - 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, 2016	$ (1,724,336)	$ 70,842	$ 120,000	$ 33,549,578	$ (36,509,185)	$ 1,044,429
Balances (in shares) at Dec. 31, 2016		70,841,796
Issuance of common stock on conversion of note	75,769	$ 1,521		74,248
Issuance of common stock on conversion of note (in shares)		1,521,267
Conversion of preferred stock to common stock	0	$ 4,000	(40,000)	36,000
Conversion of preferred stock to common stock (in shares)		4,000,000
Issuance of common stock for cash	100,000	$ 1,250		98,750
Issuance of common stock for cash (in shares)		1,250,000
Net loss for the period	(888,172)				(888,172)
Unrealized loss on foreign currency translation adjustment	(87,973)	$ 0	0	0	0	(87,973)
Balances at Jun. 30, 2017	$ (2,524,712)	$ 77,613	$ 80,000	$ 33,758,576	$ (37,397,357)	$ 956,456
Balances (in shares) at Jun. 30, 2017		77,613,063

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Cash from operating activities:
Net loss	$ (888,172)	$ (506,828)
Adjustments to reconcile net loss to cash used in operating activities:
Depreciation and amortization	8,334	8,334
Non-cash interest expense and loan costs	219,699	46,667
Changes in assets and liabilities:
Accounts receivable	(6,824)	(123,841)
Prepaid expenses and other current assets	17,028	200,985
Accounts payable and other current liabilities	193,694	311,502
Customer deposits payable	(7,098)	(388,497)
Due to officers	416,247	182,162
Total cash used in operating activities	(47,092)	(269,516)
Cash from financing activities:
Proceeds from issuance of equity	100,000	0
Proceeds from issuance of note	35,000	300,000
Total cash provided by financing activities	135,000	300,000
Effect of exchange rate changes on cash	(87,944)	(31,561)
Net decrease in cash	(36)	(1,077)
Cash, beginning of period	439	5,476
Cash, end of period	403	4,399
Supplemental disclosures:
Interest paid	1,937	902
Issuance of common stock on conversion of note	$ 34,000	$ 0

Organization and Significant Ac

Organization and Significant Accounting Policies	6 Months Ended
	Jun. 30, 2017
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 a patent 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, 2016. 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 and six months ended June 30, 2017 are not necessarily indicative of the results to be expected for any other interim period or for the year ending December 31, 2017. 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: ⋅ ⋅ ⋅ ⋅ ⋅ The Group’s reporting currency is the United States Dollar (“USD”) and these consolidated financial statements are presented in USD or “$.” 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 either of the three or six months ended June 30, 2017 and 2016. Convertible notes payable consist of the face amount due. The holder of the note has the right to convert the unpaid balance into shares of Common Stock of the Company at a discount. Upon exercise of the conversion option by the holder, the loan amount is reduced and increases to common stock and additional paid-in capital are recorded. Certain costs including legal and other costs, and derivative liabilities were recognized in connection with the note. These costs have been charged to expense as the conversion option rests solely with the holder of the notes. 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. For the three and six months end June 30, 2017, four customers represented 89 89 For the three and six months ended June 30, 2016, one customer represented 97 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 Six Months Ended June 30 June 30 December 31, 2017 2016 2017 2016 2016 CHF: Reporting date 1.0442 1.0220 1.0442 1.0220 0.9809 Average for period 1.0150 1.0301 1.0054 1.0185 1.0151 BRL: Reporting date 0.3023 0.3092 0.3023 0.3092 0.3069 Average for period 0.3113 0.2850 0.3146 0.2710 0.2882 ZAR: Reporting date 0.0766 0.0676 0.0766 0.0676 0.0726 Average for period 0.0757 0.0666 0.0756 0.0649 0.0681 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 Notes 5, 6 and 9 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, 2017
Property, Plant and Equipment [Abstract]
Property and Equipment	2. Property and Equipment Property and equipment consists of the following: June 30, December 31, 2017 2016 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, 2017 and 2016.

Intangible Assets

Intangible Assets	6 Months Ended
	Jun. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	3 . Intangible Assets Intangible assets consist of the following: June 30, December 31, 2017 2016 Patents $ 208,943 $ 208,943 Less: Accumulated amortization 154,993 146,659 Intangible assets, net $ 53,950 $ 62,284 Amortization expense was $ 4,167 4,167

Due to Officers

Due to Officers	6 Months Ended
	Jun. 30, 2017
Related Party Transactions [Abstract]
Due to Officers	4. Due to Officers Due to officers consists of unpaid salaries, reimbursible expenses and advances from executives totaling $ 458,722 42,475

Other Loans Payable, Convertibl

Other Loans Payable, Convertible Note in Default, Derivative Liability	6 Months Ended
	Jun. 30, 2017
Debt Disclosure [Abstract]
Other Loans Payable, Convertible Note in Default, Derivative Liability	5. Other Loans Payable, Convertible Note in Default, Derivative Liability Other Loans Payable On February 11, 2016 the Company 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 purchased the Company’s promissory note (the “SBI Note”) in the principal amount of $ 330,000 300,000 0 22 On November 17, 2016 the Company and SBI agreed to extend the maturity date of the SBI Note from October 11, 2016 to January 11, 2017. As part of the agreement on November 17, 2016 to extend the maturity of the SBI Note until January 11, 2017, SBI and the Company agreed that (i) the number of shares of the Company’s Common Stock into which SBI could convert the SBI Note following the occurrence of an event of default under the SBI Note, including the failure to repay the SBI Note on or before January 11, 2017, would be based on a conversion price that is 52.5 55 390,000 January 11, 2017 90,000 1,058,824 45,000 As at June 30, 2017 the SBI Note at its remaining face value is reflected in these consolidated financial statements as Convertible Note in default, and the Derivative Liability related thereto is reflected as a Derivative Liability in these consolidated financial statements. Convertible Note in Default On March 29, 2017, the Company was advised by SBI that SBI will begin conversion of the SBI Note, with an initial conversion of $ 25,000 691,467 25,000,000 30,000,000 On May 4, 2017, the Company entered into a Securities Purchase Agreement (the “Securities Purchase Agreement”), dated as of April 27, 2017, with LG Capital Funding, LLC, a New York limited liability company (“LGCF”). Under the Securities Purchase Agreement, LGCF agreed to purchase from the Company its 4% Convertible Redeemable Note (the “LGCF Note”) in the principal amount of $ 42,900 55 10 39,000 April 27, 2018 35,000 55 15 4 On May 10, 2017, the Company was advised by the transfer agent that SBI conversion of March 29, 2017 could not be processed due to the late filings by the Company. On June 6, 2017 SBI submitted a replacement conversion notice for $ 20,000 748,923 On June 15, 2017, the Company was advised by LGCF that LGCF would convert an additional $ 7,000 339,484 On June 27, 2017, the Company was advised by LGCF that LGCF would convert an additional $ 2,000 279,257 On July 10, 2017, the Company was advised by LGCF that LGCF would convert an additional $ 2,500 349,566 On August 1, 2017, the Company was advised by LGCF that LGCF would convert an additional $ 2,500 362,391 Derivative Liability The SBI and LGCF Notes have variable priced conversion rights with no fixed floor price and will reprice dependent on the share price performance over varying periods of time. This gives rise to a derivative financial liability, which was valued by comparing the market price to the conversion price on the measurement date. The value of this derivative financial liability was assessed at June 30, 2017. The value of the derivative liability will be re-assessed at the end of each financial reporting period, with any movement thereon recorded in the statement of operations in the period in which it is incurred. The interest charge of debt discount for the three and six months ended June 30, 2017 was $ 24,802 219,699

Equity

Equity	6 Months Ended
	Jun. 30, 2017
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 six months ended June 30, 2017, the preferred stockholder converted 4,000,000 4,000,000 At June 30, 2017 and December 31, 2016, there were 8,000,000 12,000,000 On May 30, 2017 the Company issued 1,250,000 0.08 See Note 5 to the consolidated financial statements for information regarding the Convertible Notes and the conversion of $ 25,000 5,000 7,000 2,000 There were 77,613,063 70,841,796

Shareholders' Deficit

Shareholders' Deficit	6 Months Ended
	Jun. 30, 2017
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	6 Months Ended
	Jun. 30, 2017
Income Tax Disclosure [Abstract]
Income Taxes	8. Income Taxes Three Months Ended June 30, Six Months Ended June 30, 2017 2016 2017 2016 Switzerland $ (279,261) $ 201,268 $ (549,727) $ (70,825) South Africa (2,491) (49,745) (4,817) (101,142) United States (68,933) (211,776) (333,628) (334,861) Brazil - - - - Total Net Loss $ (350,685) $ (60,253) $ (888,172) $ (506,828) Three Months Ended June 30, Six Months Ended June 30, 2017 2016 2017 2016 Current tax provision: Switzerland $ - $ - $ - $ - South Africa - - - - United States - - - - Brazil - - - - Total current tax provision $ - $ - $ - $ - Deferred tax provision: Switzerland $ (50,263) $ 36,151 $ (98,771) $ (12,560) South Africa (666) (13,901) (1,286) (28,265) United States (24,127) (74,121) (116,770) (117,201) Brazil - - - - Change in valuation allowance 75,056 51,871 216,827 158,026 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 June 30, December 31, 2017 2016 Deferred tax assets: Net operating loss carryforwards $ 6,175,869 $ 5,959,069 Less: valuation allowance (6,175,869) (5,959,069) 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, 2017: Net loss from operations before taxes $ (279,261) $ (2,491) $ (68,933) $ - $ (350,685) As calculated at the statutory rate (50,263) (729) (24,127) - (75,119) Permanent differences - 63 - - 63 Change in valuation reserves 50,263 666 24,127 - 75,056 Provision for income taxes $ - $ - $ - $ - $ - Three months ended June 30, 2016: Net loss from operations before taxes $ 201,268 $ (49,745) $ (211,776) $ - $ (60,253) As calculated at the statutory rate 36,151 (13,929) (74,121) - (51,899) Permanent differences - 28 - - 28 Change in valuation reserves (36,151) 13,901 74,121 - 51,871 Provision for income taxes $ - $ - $ - $ - $ - Six months ended June 30, 2017: Net loss from operations before taxes $ (549,727) $ (4,817) $ (333,628) $ - $ (888,172) As calculated at the statutory rate (98,771) (1,349) (116,770) - (216,890) Permanent differences - 63 - - 63 Change in valuation reserves 98,771 1,286 116,770 - 216,827 Provision for income taxes $ - $ - $ - $ - $ - Six months ended June 30, 2016: Net loss from operations before taxes $ (70,825) $ (101,142) $ (334,861) $ - $ (506,828) As calculated at the statutory rate (12,560) (28,320) (117,201) - (158,081) Permanent differences - 55 - - 55 Change in valuation reserves 12,560 28,265 117,201 - 158,026 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, 2016 in Switzerland and South Africa, for the eight years ended December 31, 2016 in the U.S and for the six years ended December 31, 2016 in Brazil. During June 2016, the IRS levied penalties of $ 120,000

2012 Stock Option Plan

2012 Stock Option Plan	6 Months Ended
	Jun. 30, 2017
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. On November 12, 2013, the Company granted non-qualified stock options to purchase an aggregate of 475,000 0.89 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

Commitments, Contingencies and

Commitments, Contingencies and Tax Obligation	6 Months Ended
	Jun. 30, 2017
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. A new lease for these premises was entered into on May 30, 2016 for an additional one-year term, commencing June 1, 2016, with an option for extension for another year with due notice. The Company did not extend the lease for the additional term, and has vacated the premises. The monthly rent for the workshop lease was approximately $ 850 2,300 6,800 The are no further rent commitments under the above lease for the year ending December 31, 2017. Payroll Tax Obligations During 2013, SPMSA received notification from the South African Revenue Service (“SARS”) regarding unpaid payroll taxes of approximately $ 185,000 105,000 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 June 30, 2017 and December 31, 2016, the unpaid balance of this liability was approximately $242,000 and $ 246,000 During the fourth quarter of 2016, the Company reported that it had received a notice from the Debt Enforcement Authority Zug (the “Authority”) on behalf of the Canton of Zug, Switzerland, relating to a possible seizure of the assets of its SPOAG subsidiary, which include all of the Company’s international patents other than its South African patent. The basis for the notice of seizure was SPOAG’s failure to pay payroll taxes and social security obligations owing to the Canton of Zug included in the obligations referred to above. Within the next two weeks, that Company was advised by its Swiss counsel that the Authority had agreed to a revised payment schedule for the payment of the overdue payroll taxes, with payments by SPOAG to be made before December 31, 2016. The Company did not make any of the scheduled payments and, as a result, the Authority rejected the plan. Until the Company can make a payment that is satisfactory to the Authority, SPOAG remains at risk of having all of its assets seized by the Authority. On May 22, 2017 the Company received an additional notice from the Authority advising that the Company should report to the Authority’s offices on June 1, 2017 with certain documentation and records to substantiate the Company’s ability to settle the amounts owing to the Canton of Zug, Switzerland. This notice includes notice of a possible seizure of the assets of its SPOAG subsidiary, which include all of the Company’s international patents other than its South African patent. 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 total compensation to these executives was approximately $ 140,300 139,000 286,000 140,500 The Company has entered into agreements with 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 $ 73,900

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2017
Subsequent Events [Abstract]
Subsequent Events	11. Subsequent Events The Company has evaluated its subsequent events since June 30, 2017.

Going Concern

Going Concern	6 Months Ended
	Jun. 30, 2017
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 incurred recurring operating losses and has a working capital deficiency. Also, as more fully described in Note 10 to the consolidated financial statements, the Company is in arrears with various governmental authorities in Switzerland. This could result in seizure of the Company’s assets and effectively force a shutdown of its operations which could force liquidation of the entire Company. These conditions among others raise substantial doubt about the Company’s ability to continue 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 audited consolidated financial statements, the Company’s total consolidated liabilities exceed total consolidated assets at June 30, 2017 and December 31, 2016 by $2,524,712 and $ 1,724,336 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 and, as disclosed in Notes 4 and 6 to the Consolidated Financial Statements resulting from the inability to settle liabilities with cash, the Company issued Common Stock to settle a portion of its liabilities during the six months ended June 30, 2017. Additionally, as disclosed in Note 10 to the consolidated financial statements, with respect to payroll tax obligations due in both Switzerland and South Africa and tax penalties due the IRS, the Company has been unable to meet its obligations for payment of its taxes and the filing of tax returns. 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, 2017 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 significant additional equity financing during the six months to June 30, 2017 from existing shareholders or otherwise, despite its efforts to do so. In addition, although the Company has projected that increase in the commercialization of its technology may provide additional cash flow for operations, it has not generated any significant new equipment sales orders in the past year. The audited 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 20

Organization and Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2017
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 a patent 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	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, 2016. 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 and six months ended June 30, 2017 are not necessarily indicative of the results to be expected for any other interim period or for the year ending December 31, 2017.
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: ⋅ ⋅ ⋅ ⋅ ⋅ 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
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 either of the three or six months ended June 30, 2017 and 2016.
Convertible Notes and Derivative Liabilities	Convertible Notes and Derivative Liabilities Convertible notes payable consist of the face amount due. The holder of the note has the right to convert the unpaid balance into shares of Common Stock of the Company at a discount. Upon exercise of the conversion option by the holder, the loan amount is reduced and increases to common stock and additional paid-in capital are recorded. Certain costs including legal and other costs, and derivative liabilities were recognized in connection with the note. These costs have been charged to expense as the conversion option rests solely with the holder of the notes.
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	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. For the three and six months end June 30, 2017, four customers represented 89 89 For the three and six months ended June 30, 2016, one customer represented 97
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 Six Months Ended June 30 June 30 December 31, 2017 2016 2017 2016 2016 CHF: Reporting date 1.0442 1.0220 1.0442 1.0220 0.9809 Average for period 1.0150 1.0301 1.0054 1.0185 1.0151 BRL: Reporting date 0.3023 0.3092 0.3023 0.3092 0.3069 Average for period 0.3113 0.2850 0.3146 0.2710 0.2882 ZAR: Reporting date 0.0766 0.0676 0.0766 0.0676 0.0726 Average for period 0.0757 0.0666 0.0756 0.0649 0.0681
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 Notes 5, 6 and 9 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 21

Organization and Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2017
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, 2017 2016 2017 2016 2016 CHF: Reporting date 1.0442 1.0220 1.0442 1.0220 0.9809 Average for period 1.0150 1.0301 1.0054 1.0185 1.0151 BRL: Reporting date 0.3023 0.3092 0.3023 0.3092 0.3069 Average for period 0.3113 0.2850 0.3146 0.2710 0.2882 ZAR: Reporting date 0.0766 0.0676 0.0766 0.0676 0.0726 Average for period 0.0757 0.0666 0.0756 0.0649 0.0681

Property and Equipment (Tables)

Property and Equipment (Tables)	6 Months Ended
	Jun. 30, 2017
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment consists of the following: June 30, December 31, 2017 2016 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, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets	Intangible assets consist of the following: June 30, December 31, 2017 2016 Patents $ 208,943 $ 208,943 Less: Accumulated amortization 154,993 146,659 Intangible assets, net $ 53,950 $ 62,284

Income Taxes (Tables)

Income Taxes (Tables)	6 Months Ended
	Jun. 30, 2017
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 June 30, Six Months Ended June 30, 2017 2016 2017 2016 Switzerland $ (279,261) $ 201,268 $ (549,727) $ (70,825) South Africa (2,491) (49,745) (4,817) (101,142) United States (68,933) (211,776) (333,628) (334,861) Brazil - - - - Total Net Loss $ (350,685) $ (60,253) $ (888,172) $ (506,828)
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, 2017 and 2016: Three Months Ended June 30, Six Months Ended June 30, 2017 2016 2017 2016 Current tax provision: Switzerland $ - $ - $ - $ - South Africa - - - - United States - - - - Brazil - - - - Total current tax provision $ - $ - $ - $ - Deferred tax provision: Switzerland $ (50,263) $ 36,151 $ (98,771) $ (12,560) South Africa (666) (13,901) (1,286) (28,265) United States (24,127) (74,121) (116,770) (117,201) Brazil - - - - Change in valuation allowance 75,056 51,871 216,827 158,026 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: June 30, December 31, 2017 2016 Deferred tax assets: Net operating loss carryforwards $ 6,175,869 $ 5,959,069 Less: valuation allowance (6,175,869) (5,959,069) 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, 2017 and 2016: 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, 2017: Net loss from operations before taxes $ (279,261) $ (2,491) $ (68,933) $ - $ (350,685) As calculated at the statutory rate (50,263) (729) (24,127) - (75,119) Permanent differences - 63 - - 63 Change in valuation reserves 50,263 666 24,127 - 75,056 Provision for income taxes $ - $ - $ - $ - $ - Three months ended June 30, 2016: Net loss from operations before taxes $ 201,268 $ (49,745) $ (211,776) $ - $ (60,253) As calculated at the statutory rate 36,151 (13,929) (74,121) - (51,899) Permanent differences - 28 - - 28 Change in valuation reserves (36,151) 13,901 74,121 - 51,871 Provision for income taxes $ - $ - $ - $ - $ - Six months ended June 30, 2017: Net loss from operations before taxes $ (549,727) $ (4,817) $ (333,628) $ - $ (888,172) As calculated at the statutory rate (98,771) (1,349) (116,770) - (216,890) Permanent differences - 63 - - 63 Change in valuation reserves 98,771 1,286 116,770 - 216,827 Provision for income taxes $ - $ - $ - $ - $ - Six months ended June 30, 2016: Net loss from operations before taxes $ (70,825) $ (101,142) $ (334,861) $ - $ (506,828) As calculated at the statutory rate (12,560) (28,320) (117,201) - (158,081) Permanent differences - 55 - - 55 Change in valuation reserves 12,560 28,265 117,201 - 158,026 Provision for income taxes $ - $ - $ - $ - $ -

2012 Stock Option Plan (Tables)

2012 Stock Option Plan (Tables)	6 Months Ended
	Jun. 30, 2017
Disclosure Of Compensation Related Costs, Share-Based Payments [Abstract]
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 26

Organization and Significant Accounting Policies (Details)	6 Months Ended
	Jun. 30, 2017
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 27

Organization and Significant Accounting Policies (Details 1)	6 Months Ended
	Jun. 30, 2017
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 28

Organization and Significant Accounting Policies (Details 2)	3 Months Ended						6 Months Ended						12 Months Ended
	Jun. 30, 2017SFr / shares	Jun. 30, 2017BRL / shares	Jun. 30, 2017ZAR / shares	Jun. 30, 2016SFr / shares	Jun. 30, 2016BRL / shares	Jun. 30, 2016ZAR / shares	Jun. 30, 2017SFr / shares	Jun. 30, 2017BRL / shares	Jun. 30, 2017ZAR / shares	Jun. 30, 2016SFr / shares	Jun. 30, 2016BRL / shares	Jun. 30, 2016ZAR / shares	Dec. 31, 2016SFr / shares	Dec. 31, 2016BRL / shares	Dec. 31, 2016ZAR / shares
SPI, SPO, and SPP [Member]
Foreign Currency Transaction [Line Items]
Foreign Currency Exchange Rate Translation Average Period	1.015	1.015	1.015	1.0301	1.0301	1.0301	1.0054	1.0054	1.0054	1.0185	1.0185	1.0185	1.0151	1.0151	1.0151
SPI, SPO, and SPP [Member] | Reporting Date [Member]
Foreign Currency Transaction [Line Items]
Foreign Currency Exchange Rate, Translation | SFr / shares	SFr 1.0442			SFr 1.022			SFr 1.0442			SFr 1.022			SFr 0.9809
SPLAM [Member]
Foreign Currency Transaction [Line Items]
Foreign Currency Exchange Rate Translation Average Period	0.3113	0.3113	0.3113	0.285	0.285	0.285	0.3146	0.3146	0.3146	0.271	0.271	0.271	0.2882	0.2882	0.2882
SPLAM [Member] | Reporting Date [Member]
Foreign Currency Transaction [Line Items]
Foreign Currency Exchange Rate, Translation | BRL / shares		BRL 0.3023			BRL 0.3092			BRL 0.3023			BRL 0.3092			BRL 0.3069
SPHSA and SPMSA [Member]
Foreign Currency Transaction [Line Items]
Foreign Currency Exchange Rate Translation Average Period	0.0757	0.0757	0.0757	0.0666	0.0666	0.0666	0.0756	0.0756	0.0756	0.0649	0.0649	0.0649	0.0681	0.0681	0.0681
SPHSA and SPMSA [Member] | Reporting Date [Member]
Foreign Currency Transaction [Line Items]
Foreign Currency Exchange Rate, Translation | ZAR / shares			ZAR 0.0766			ZAR 0.0676			ZAR 0.0766			ZAR 0.0676			ZAR 0.0726

Organization and Significant 29

Organization and Significant Accounting Policies (Details Textual) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
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		$ 0.001
Preferred Stock, Par or Stated Value Per Share	$ 0.01		$ 0.01		$ 0.01
Revenue [Member] | Major Customer [Member]
Organization And Significant Accounting Policies [Line Items]
Concentration Risk, Percentage	89.00%	97.00%	89.00%	97.00%
Accounts Receivable [Member] | Major Customer [Member]
Organization And Significant Accounting Policies [Line Items]
Concentration Risk, Percentage	89.00%		89.00%

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Jun. 30, 2017	Dec. 31, 2016
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

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Patents	$ 208,943	$ 208,943
Less: Accumulated amortization	154,993	146,659
Intangible assets, net	$ 53,950	$ 62,284

Intangible Assets (Details Text

Intangible Assets (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
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) - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Related Party Transaction [Line Items]
Due to Officers or Stockholders	$ 458,722	$ 42,475

Other Loans Payable, Converti34

Other Loans Payable, Convertible Note in Default, Derivative Liability (Details Textual)	Aug. 01, 2017USD ($)shares	Jul. 10, 2017USD ($)shares	Jun. 06, 2017USD ($)shares	May 04, 2017USD ($)Days	Jan. 11, 2017USD ($)	Feb. 11, 2016USD ($)	Jun. 27, 2017USD ($)shares	Jun. 15, 2017USD ($)shares	May 26, 2017USD ($)	Mar. 29, 2017USD ($)shares	Nov. 17, 2016USD ($)shares	Jun. 30, 2017USD ($)	Jun. 30, 2017USD ($)	Jun. 30, 2016USD ($)
Stockholders and Other Loans Payable [Line Items]
Debt Instrument, Face Amount						$ 330,000
Debt Instrument Default Interest Rate						22.00%
Proceeds from Notes Payable						$ 300,000
Debt Instrument Convertible Number Of Additional Equity Share Authorized | shares										25,000,000
Debt Conversion, Converted Instrument, Amount										$ 25,000
Debt Conversion, Converted Instrument, Shares Issued | shares										691,467
Debt Instrument, Convertible, Number of Equity Instruments										30,000,000
Proceeds from Convertible Debt													$ 35,000	$ 300,000
Amortization of Debt Discount (Premium)												$ 24,802	$ 219,699
Sbi Note [Member]
Stockholders and Other Loans Payable [Line Items]
Debt Instrument Convertible Before Maturity Conversion Percentage					52.50%
Debt Instrument Convertible After Maturity Conversion Percentage					55.00%
Debt Instrument Structuring Fee Payable											$ 90,000
Debt Instrument Structuring Fee Settled By Issue Of Common Stock | shares											1,058,824
Accrued Loan Monitoring Fee											$ 45,000
Debt Instrument, Face Amount				$ 35,000	$ 390,000
Debt Instrument, Maturity Date					Jan. 11, 2017
Debt Instrument, Interest Rate, Stated Percentage						0.00%
Debt Conversion, Original Debt, Amount										$ 25,000
Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger				55.00%
Debt Instrument, Convertible, Threshold Consecutive Trading Days | Days				15
LGCF Note [Member]
Stockholders and Other Loans Payable [Line Items]
Debt Instrument, Face Amount				$ 42,900
Debt Instrument, Maturity Date				Apr. 27, 2018
Debt Instrument, Interest Rate, Stated Percentage				4.00%
Debt Conversion, Original Debt, Amount			$ 20,000				$ 2,000	$ 7,000	$ 5,000
Debt Conversion, Converted Instrument, Shares Issued | shares			748,923				279,257	339,484
Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger				55.00%
Proceeds from Convertible Debt				$ 39,000
Debt Instrument, Unamortized Discount Percentage				10.00%
Debt Instrument, Convertible, Threshold Consecutive Trading Days | Days				15
LGCF Note [Member] | Subsequent Event [Member]
Stockholders and Other Loans Payable [Line Items]
Debt Conversion, Original Debt, Amount	$ 2,500	$ 2,500
Debt Conversion, Converted Instrument, Shares Issued | shares	362,391	349,566

Equity (Details Textual)

Equity (Details Textual) - USD ($)	Jun. 06, 2017	Jun. 27, 2017	Jun. 15, 2017	May 30, 2017	May 26, 2017	Mar. 29, 2017	Jun. 30, 2017	Dec. 31, 2012	Dec. 31, 2016	Dec. 12, 2012	Dec. 31, 2011
Equity Disclosure [Line Items]
Common Stock, Shares, Issued							77,613,063		70,841,796		26,822,215
Common Stock, Shares, Outstanding							77,613,063		70,841,796		26,822,215
Preferred Stock, Shares Issued							8,000,000		12,000,000
Preferred Stock, Shares Authorized							31,155,282		31,155,282
Preferred Stock, Par Or Stated Value Per Share							$ 0.01		$ 0.01
Conversion of Stock, Shares Converted							4,000,000
Conversion of Stock, Shares Issued							4,000,000
Issuance Of Common Stock (Unaudited) (In Shares)				1,250,000
Shares Issued, Price Per Share				$ 0.08
Sbi Note [Member]
Equity Disclosure [Line Items]
Debt Conversion, Original Debt, Amount						$ 25,000
LGCF Note [Member]
Equity Disclosure [Line Items]
Debt Conversion, Original Debt, Amount	$ 20,000	$ 2,000	$ 7,000		$ 5,000
Before Conversion To Common Stock [Member]
Equity Disclosure [Line Items]
Preferred Stock, Shares Issued							8,000,000		12,000,000
Common Stock [Member]
Equity Disclosure [Line Items]
Stock Issued During Period, Shares, Conversion of Convertible Securities								36,700,631
Issuance Of Common Stock (Unaudited) (In Shares)							1,250,000
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
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		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Income Tax Disclosure [Line Items]
Total Net Income (Loss)	$ (350,685)	$ (60,253)	$ (888,172)	$ (506,828)
Switzerland [Member]
Income Tax Disclosure [Line Items]
Total Net Income (Loss)	(279,261)	201,268	(549,727)	(70,825)
South Africa [Member]
Income Tax Disclosure [Line Items]
Total Net Income (Loss)	(2,491)	(49,745)	(4,817)	(101,142)
United States [Member]
Income Tax Disclosure [Line Items]
Total Net Income (Loss)	(68,933)	(211,776)	(333,628)	(334,861)
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, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Current tax provision:
Total current tax provision	$ 0	$ 0	$ 0	$ 0
Deferred tax provision:
Change in valuation allowance	75,056	51,871	216,827	158,026
Total deferred provision	0	0	0	0
Total	0	0	0	0
Switzerland [Member]
Current tax provision:
Total current tax provision	0	0	0	0
Deferred tax provision:
Total deferred provision	(50,263)	36,151	(98,771)	(12,560)
Total	0	0	0	0
South Africa [Member]
Current tax provision:
Total current tax provision	0	0	0	0
Deferred tax provision:
Total deferred provision	(666)	(13,901)	(1,286)	(28,265)
Total	0	0	0	0
United States [Member]
Current tax provision:
Total current tax provision	0	0	0	0
Deferred tax provision:
Total deferred provision	(24,127)	(74,121)	(116,770)	(117,201)
Total	0	0	0	0
Brazil [Member]
Current tax provision:
Total current tax provision	0	0	0	0
Deferred tax provision:
Total deferred provision	0	0	0	0
Total	$ 0	$ 0	$ 0	$ 0

Income Taxes (Details 2)

Income Taxes (Details 2) - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Deferred tax assets:
Net operating loss carryforwards	$ 6,175,869	$ 5,959,069
Less: valuation allowance	(6,175,869)	(5,959,069)
Total	$ 0	$ 0

Income Taxes (Details 3)

Income Taxes (Details 3) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Income Tax Disclosure [Line Items]
Net loss from operations before taxes	$ (350,685)	$ (60,253)	$ (888,172)	$ (506,828)
As calculated at the statutory rate	(75,119)	(51,899)	(216,890)	(158,081)
Permanent differences	63	28	63	55
Change in valuation reserves	75,056	51,871	216,827	158,026
Provision for income taxes	0	0	0	0
Switzerland [Member]
Income Tax Disclosure [Line Items]
Net loss from operations before taxes	(279,261)	201,268	(549,727)	(70,825)
As calculated at the statutory rate	(50,263)	36,151	(98,771)	(12,560)
Permanent differences	0	0	0	0
Change in valuation reserves	50,263	(36,151)	98,771	12,560
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 loss from operations before taxes	(2,491)	(49,745)	$ (4,817)	(101,142)
As calculated at the statutory rate	(729)	(13,929)	(1,349)	(28,320)
Permanent differences	63	28	63	55
Change in valuation reserves	666	13,901	1,286	28,265
Provision for income taxes	0	0	$ 0	0
United States [Member]
Income Tax Disclosure [Line Items]
Statutory rate of tax			35.00%
Net loss from operations before taxes	(68,933)	(211,776)	$ (333,628)	(334,861)
As calculated at the statutory rate	(24,127)	(74,121)	(116,770)	(117,201)
Permanent differences	0	0	0	0
Change in valuation reserves	24,127	74,121	116,770	117,201
Provision for income taxes	0	0	$ 0	0
Brazil [Member]
Income Tax Disclosure [Line Items]
Statutory rate of tax			25.00%
Net loss from operations before taxes	0	0	$ 0	0
As calculated at the statutory rate	0	0	0	0
Permanent differences	0	0	0	0
Change in valuation reserves	0	0	0	0
Provision for income taxes	$ 0	$ 0	$ 0	$ 0

Income Taxes (Details Textual)

Income Taxes (Details Textual) - USD ($)	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Income Tax Disclosure [Line Items]
Percentage of valuation allowance	100.00%
Income Tax Examination, Penalties Accrued		$ 120,000

2012 Stock Option Plan (Details

2012 Stock Option Plan (Details)	6 Months Ended
	Jun. 30, 2017
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 (Detai42

2012 Stock Option Plan (Details Textual) - USD ($)	1 Months Ended	6 Months Ended	12 Months Ended
	Nov. 12, 2013	Jun. 30, 2017	Dec. 31, 2013	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
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 an43

Commitments, Contingencies and Tax Obligation (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2013
Commitments And Contingencies Disclosure [Line Items]
Operating Leases, Rent Expense	$ 2,300	$ 3,600	$ 6,200	$ 6,800
Employment and Consulting Agreements [Member]
Commitments And Contingencies Disclosure [Line Items]
Officers Compensation	140,300	$ 139,000	276,500	$ 286,000
Employment and Consulting Agreements [Member] | Scenario, Forecast [Member]
Commitments And Contingencies Disclosure [Line Items]
Operating Leases, Future Minimum Payments Due					$ 73,900
South African Revenue Service [Member]
Commitments And Contingencies Disclosure [Line Items]
Accrued Payroll Taxes, Current							$ 185,000
Accrued Payroll Taxes	110,000		110,000			$ 105,000
SPOAG [Member]
Commitments And Contingencies Disclosure [Line Items]
Accrued Payroll Taxes	$ 242,000		242,000			$ 246,000
Two Executives [Member] | Employment and Consulting Agreements [Member] | Scenario, Forecast [Member]
Commitments And Contingencies Disclosure [Line Items]
Operating Leases, Future Minimum Payments Due					$ 140,500
Workshop Facility [Member]
Commitments And Contingencies Disclosure [Line Items]
Monthly Lease Rental			$ 850

Going Concern (Details Textual)

Going Concern (Details Textual) - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Total Liability In Excess Of Assets	$ 2,524,712	$ 1,724,336