Santeon 10-Q 14 Nov 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2013	Nov. 12, 2013
Document and Entity Information [Abstract]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Sep-13	'
Entity Registrant Name	'Santeon Group, Inc.	'
Entity Central Index Key	'0000828940	'
Current Fiscal Year End Date	'--12-31	'
Document Fiscal Period Focus	'Q3	'
Document Fiscal Year Focus	'2013	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	1,263,072

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Sep. 30, 2013	Dec. 31, 2012
Current assets:	'	'
Cash	$190,492	$183,785
Accounts receivable	657,823	796,466
Other current assets	81,265	16,795
Total current assets	929,580	997,046
Property, plant and equipment, net	39,599	20,364
Software assets, net	199,582	281,212
Other assets	23,950	8,783
Total non-current assets	263,131	310,359
Total Assets	1,192,711	1,307,405
Current liabilities:	'	'
Accounts payable and accrued expenses	718,028	1,107,345
Notes payable - current portion	76,649	120,509
Total current liabilities	794,677	1,227,854
Long term liabilities:	'	'
Deferred rent	58,078	'
Notes payable	29,925	83,166
Total long term liabilities	88,003	83,166
Stockholders' equity (deficit):	'	'
Preferred stock, par value $0.001, 50,000,000 shares authorized: 0 shares issued and outstanding as of September 30, 2013 and December 31, 2012, respectively	'	'
Common stock, par value $0.001, 50,000,000 shares authorized; 1,240,861 and 1,184,899 shares issued and outstanding as of September 30, 2013 and December 31, 2012, respectively	1,241	1,185
Common stock to be issued	52,500	10,000
Additional paid in capital	1,682,717	1,518,726
Treasury Stock, at cost, 0 and 16,238 shares as of September 30, 2013 and December 31, 2012, respectively	'	-38,925
Accumulated deficit	-1,426,427	-1,494,601
Total stockholders' equity (deficit)	310,031	-3,615
Total Liabilities and Stockholders' Equity (Deficit)	$1,192,711	$1,307,405

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
CONDENSED CONSOLIDATED BALANCE SHEETS [Abstract]	'	'
Preferred stock, par value per share	$0.00	$0.00
Preferred stock, shares authorized	50,000,000	50,000,000
Preferred stock, shares issued	'	'
Preferred stock, shares outstanding	'	'
Common stock, par value per share	$0.00	$0.00
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	1,240,861	1,184,899
Common stock, shares outstanding	1,240,861	1,184,899
Treasury shares, shares	0	16,238

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS [Abstract]	'	'	'	'
Revenues	$1,481,436	$1,196,711	$4,042,117	$2,897,904
Costs of revenue	785,948	588,741	2,043,506	1,608,833
Gross Profit	695,488	607,970	1,998,611	1,289,071
Operating expenses:	'	'	'	'
General, selling and administration	724,570	456,478	2,027,725	1,276,315
Depreciation and amortization	4,413	1,460	8,098	4,273
Total operating expenses	728,983	457,938	2,035,823	1,280,588
(Loss) income from operations	-33,495	150,032	-37,212	8,483
Other Income/(Expenses):	'	'	'	'
Interest expense	-792	-1,556	-8,224	-9,908
Gain on cancellation of debt/equity	7,500	'	40,523	'
Gain on forgiveness / settlement of debt	54,190	407	61,956	75,697
(Loss)/gain from foreign currency transactions	-4,152	1,840	11,187	2,386
Loss on disposal of asset	'	'	-56	'
Total other income, net	56,746	691	105,386	68,175
Income before provision for income taxes	23,251	150,723	68,174	76,658
Provision for income tax expense (benefit)	'	'	'	'
Net income	$23,251	$150,723	$68,174	$76,658
Net income per common share, basic	$0.02	$0.13	$0.06	$0.06
Net income per common share, diluted	$0.02	$0.13	$0.06	$0.06
Weighted average number of common shares outstanding, basic	1,254,883	1,192,734	1,215,366	1,198,825
Weighted average number of common shares outstanding, diluted	1,254,883	1,192,734	1,215,366	1,198,825

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT) (USD $)	Total	Common stock [Member]	Common Shares To Be Issued [Member]	Additional Paid in Capital [Member]	Treasury stock [Member]	Accumulated Deficit [Member]
Balance at Dec. 31, 2012	($3,615)	$1,185	$10,000	$1,518,726	($38,925)	($1,494,601)
Balance, shares at Dec. 31, 2012	1,184,899	1,184,899	5,000	'	-16,238	'
Common stock to be issued for accrued interest	1,750	1	'	1,749	'	'
Common stock to be issued for accrued interest, shares	1,250	1,250	'	'	'	'
Repurchases of common stock	-720	'	'	'	-720	'
Repurchases of common stock, shares	'	-366	'	'	-366	'
Common stock issued for cash	'	5	-10,000	9,995	'	'
Common stock issued for cash, shares	'	5,000	-5,000	'	'	'
Common stock issued and to be issued for compensation	95,000	17	52,500	42,483	'	'
Common stock issued and to be issued for compensation, shares	'	17,000	22,211	'	'	'
Common stock issued for accrued bonus	40,277	16	'	40,261	'	'
Common stock issued for accrued bonus, shares	'	15,551	'	'	'	'
Common stock issued for loan repayment and accrued interest	50,000	21	'	49,979	'	'
Common stock issued for loan repayment and accrued interest, shares	'	21,277	'	'	'	'
Stock-based compensation - stock options granted	66,665	'	'	66,665	'	'
Stock-based compensation - stock options granted, shares	15,551	'	'	'	'	'
Cancellation of common stock and treasury stock	-7,500	-4	'	-47,141	39,645	'
Cancellation of common stock and treasury stock, shares	'	-3,750	'	'	16,604	'
Net income	68,174	'	'	'	'	68,174
Balance at Sep. 30, 2013	$310,031	$1,241	$52,500	$1,682,717	'	($1,426,427)
Balance, shares at Sep. 30, 2013	1,240,861	1,240,861	22,211	'	'	'

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net income (loss)	$68,174	$76,658
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation and amortization	112,604	101,524
Loss on disposal of assets	56	'
Gain on cancellation of debt/equity	-40,523	'
Gain on forgiveness / settlement of debt	-61,956	-75,697
Common stock issued or to be issued for compensation services	35,625	22,500
Stock-based compensation expense - common stock options	66,665	'
Common stock issued for accrued interest	1,750	'
Changes in operating assets and liabilities:	'	'
Accounts receivable	138,643	-78,714
Other current assets	-5,095	-4,112
Other assets	-15,167	'
Accounts payable and accrued expenses	-190,983	174,514
Net cash provided by operating activities	109,793	216,673
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Capitalized software assets	-22,877	'
Purchases of property, plant and equipment	-28,388	-4,851
Proceeds from sale of fixed assets	1,000	'
Net cash used in investing activities	-50,265	-4,851
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Payments for treasury stock	-720	-17,500
Repayment of notes payable - related party	'	-57,033
Repayment of notes payable	-52,101	-34,131
Net cash used in financing activities	-52,821	-108,664
Net increase (decrease) in cash	6,707	103,158
Cash, beginning of the period	183,785	16,960
Cash, end of the period	190,492	120,118
Supplemental disclosures of cash flow information:	'	'
Income tax paid	'	'
Interest paid	2,298	2,513
Supplemental disclosures for non-cash investing and financing activities:	'	'
Common stock to be issued for settlement of debt and accrued interest	50,000	'
Common stock to be issued for payment of accrued bonus	40,277	'
Common stock issued for prepayment of services to be rendered	$59,375	'

Nature_and_Summary_of_Signific

Nature and Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2013
Nature and Summary of Significant Accounting Policies [Abstract]	'
Nature and Summary of Significant Accounting Policies	'
	Note 1.  Nature and Summary of Significant Accounting Policies
	Nature of Company
	Santeon Group Inc. ("SGI" or the "Registrant), a publicly traded Delaware corporation formerly known as Ubroadcast, Inc. ("ubroadcast"), originally formed as a Nevada corporation that was reincorporated under the laws of the State of Delaware in 2009.  The Registrant's subsidiary, SI Acquisitions, Inc., consummated a reverse merger transaction on May 12, 2010 with Santeon, Inc., a privately held Delaware corporation formed in 2001, the accounting acquirer. Upon completion of the reverse merger transaction, the Registrant changed its name to Santeon Group Inc. and the historical financial statements are those of Santeon, Inc., the surviving entity and accounting acquirer. All references that refer to (the "Company" or "SGI" or "we" or "us" or "our") are Santeon Group Inc., the Registrant, and its wholly owned subsidiaries unless otherwise differentiated.  We are a diversified software development and services company specializing in the development of software to facilitate business process management ("BPM") and document management for the healthcare, environmental/energy and media sectors. We offer innovative software solutions for that enable organizations to optimize performance and maximize their revenues. Our clients include state and local governments, federal agencies and numerous private sector customers.
	Our corporate offices are located in Reston, Virginia with branch offices in Tampa, Florida, Cairo, Egypt and Pune, India.
	Basis of Presentation
	The accompanying unaudited condensed consolidated interim financial statements of the Company have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission ("SEC").  Certain information and note disclosures normally included in annual consolidated financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to those rules and regulations, although the Company believes that the disclosures made are adequate to make the information not misleading.
	In the opinion of management, the unaudited condensed consolidated interim financial statements have been prepared on the same basis as the annual consolidated financial statements and reflect all adjustments (consisting of normal recurring adjustments) considered necessary to present fairly the consolidated financial position as of September 30, 2013 and the results of operations for the three and nine months ended September 30, 2013 and 2012 and cash flows for the nine months ended September 30, 2013 and 2012.  The results from operations for the three and nine months ended September 30, 2013 are not necessarily indicative of the results that may be expected for the year ending December 31, 2013.
	The unaudited condensed consolidated financial statements should be read in conjunction with our audited consolidated financial statements and the notes thereto for the year ended December 31, 2012, included in the Company's annual report on Form 10-K filed with the SEC on March 19, 2013.
	The condensed consolidated financial statements as of December 31, 2012 contained herein have been derived from the audited consolidated financial statements as at December 31, 2012, but do not include all disclosures required by the accounting principles generally accepted in the United States of America.
	Basis of Consolidation
	As of September 30, 2013, the Company had one wholly owned subsidiary: Santeon, Inc. with Santeon Egypt and Santeon India Pvt. Ltd. operating as branch offices under Santeon, Inc.  The unaudited condensed consolidated financial statements include our accounts and the accounts of our wholly owned subsidiary.  All significant intercompany transactions and balances have been eliminated in consolidation.
	Use of Estimates
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.
	Reclassifications
	Certain reclassifications have been made in the prior period's financial statements to conform with the current period's financial statements presentation.

Liquidity

Liquidity	9 Months Ended
	Sep. 30, 2013
Liquidity [Abstract]	'
Liquidity	'
	Note 2.  Liquidity
	We believe that our present cash balance, the recent trends of strong revenue growth, net profits generated and net cash generated by operating activities, contracts in hand, current customer prospects and the improvement in working capital (current assets exceeded current liabilities by $134,903 as of September 30, 2013) will be sufficient to sustain our operations for the next twelve months.
	We also believe that our relatively low level of capital needs will be met from cash generated by operations; however, to achieve our business objectives, we may require additional funding such as bank loans, public or private debt instruments, the sale of shares for cash or other capital raising methods. To date, we have not received a commitment for capital in any amount and cannot assure you that we will be able to obtain such capital on terms satisfactory to the Company.

Reverse_Stock_Split

Reverse Stock Split	9 Months Ended
	Sep. 30, 2013
Reverse Stock Split [Abstract]	'
Reverse Stock Split	'
	Note 3.   Reverse Stock Split
	On November 23, 2012 the shareholders holding a majority of the voting power of the Company's outstanding voting stock (the "Majority Shareholder") acted by written consent approving an amendment to our Amended and Restated Certificate of Incorporation ("Certificate of Incorporation") to (a) effect a reverse stock split of our common stock by a ratio of one-for-four hundred (1:400) as shall be determined at the sole discretion of the Chief Executive Officer at any time prior to March 31, 2013, subject to receiving all requisite approvals and completion of required notice periods, and (b) reduce the number of authorized shares of our common stock from seven hundred million (700,000,000) shares to fifty million (50,000,000) shares.
	On December 10, 2012 the Chief Executive Officer, in accordance with the above-mentioned written consent, determined that the reverse stock split ratio shall be a ratio of one-for-four hundred (1:400). The actions to be taken pursuant to the Written Consent became effective on January 4, 2013 following receipt of approval from FINRA and the filing of the Amended Certificate of Incorporation with the Delaware Secretary of State (the "Effective Date"). The amendment to the Certificate of Incorporation reflecting the Reverse Stock Split that was filed with the Delaware Secretary of State is attached as an Exhibit to this Form 10-K. To avoid the existence of fractional shares of our common stock, the Company will pay cash in lieu of fractional shares.
	All references to common stock, share and per share amounts have been retroactively restated to reflect the stock split, unless explicitly stated otherwise.

Software_and_Software_Under_De

Software and Software Under Development	9 Months Ended
	Sep. 30, 2013
Software and Software Under Development [Abstract]	'
Software and Software Under Development	'
	Note 4. Software and Software Under Development
	The primary business of the Company is to provide technology products and services that enable organizations to optimize performance and maximize revenues through its BPM software products and services.  A substantial number of the employees of the Company are engaged in the development of and further enhancement of the Company's BPM and IPTV software platforms. The products and services enabled by these software platforms are ultimately sold to customers for their personal use or to partners who then in turn sell the services to their customers.
	In accordance with ASC 985-20, "Accounting for the Costs of Computer Software to be Sold, Leased or Otherwise Marketed," the Company capitalizes certain costs related to the development of new software products or the enhancement of existing software products.  These costs are capitalized from the point in time that technological feasibility has been established, as evidenced by a working model or detailed working program design to the point in time that the product is available for general release to customers.  Capitalized development costs are amortized on a straight-line basis over the estimated economic lives of the products of 5 years, beginning when the product is placed into service.  Software under development are not amortize until completion and when they are in service.  Research and development costs incurred prior to establishing technological feasibility and costs incurred subsequent to general product release to customers are charged to expense as incurred.  The Company periodically evaluates whether events or circumstances have occurred that indicate that the remaining useful lives of the capitalized software development costs should be revised or that the remaining balance of such assets may not be recoverable.
	The Company has taken the position that the employees whose time is dedicated to development of and further enhancement of the Company's BPM software platform should be treated as a capital asset and amortized over a five (5) year period. The Company capitalized internal labor costs of $7,662 and $22,877 for the three and nine months ended September 30, 2013, respectively, and $0 for the three and nine months ended September 30, 2012. Amortization expense related to the capitalization of software development of $33,147 and $32,003 has been recorded under cost of revenues for the three months ended September 30, 2013 and 2012, respectively, and amortization expense of $97,152 and $96,008 has been recorded under cost of revenues for the nine months ended September 30, 2013 and 2012, respectively. Also, included in cost of revenue is amortization expense related to the acquired software of $2,451 and $414 for the three months ended September 30, 2013 and 2012, respectively, and $7,354 and $1,242 for the nine months ended September 30, 2013 and 2012, respectively. The table below reflects the capitalized software costs as of September 30, 2013 and December 31, 2012.
		30-Sep-13		31-Dec-12
		(unaudited)
	Software, net of accumulated amortization of $475,852 and $378,700 at September 30, 2013 and December 31, 2012, respectively.	$	187,080	$	261,356
	Acquired software, net of accumulated amortization of $61,639 and $54,285 at September 30, 2013 and December 31, 2012, respectively, and accumulated impairment of $243,667 at September 30, 2013 and December 31, 2012, respectively.		12,502		19,856
	Software assets, net	$	199,582	$	281,212
	Management performs periodic evaluation on the net carrying value of the Company's revenue-generating assets as compared to the net present value of cash flows generated by them to determine if they are properly valued and reflected on the Company's consolidated financial statements. There was no impairment charge recognized for the three and nine months ended September 30, 2013 for the Company's acquired software.

Notes_Payable

Notes Payable	9 Months Ended
	Sep. 30, 2013
Notes Payable [Abstract]	'
Notes Payable	'
	Note 5: Notes Payable
	As of September 30, 2013 and December 31, 2012, the Company had outstanding notes payable as follows:
		September 30,			December 31,
		2013			2012
		(unaudited)
	2.00% Unsecured Promissory Note due March 2015	$	106,574		$	158,675
	15.00% Unsecured Note due July 2007		-			45,000
	Total Notes Payable		106,574			203,675
	less: current portion of Notes Payable		(76,649	)		(120,509	)
	Long term portion of Notes Payable	$	29,925		$	83,166

Capital_Stock

Capital Stock	9 Months Ended
	Sep. 30, 2013
Capital Stock [Abstract]	'
Capital Stock	'
	Note 6.  Capital Stock
	Common Stock:
	During the nine months ended September 30, 2013, the Company:
	1.	Issued and certificated 1,250 shares of common stock to a certain lender as payment of interest for a note payable that were valued at $1,750. The note payable was fully repaid and discharged in December 2012.
	2.	Issued 21,277 shares of common stock to the lender of the 15.00% Unsecured Note due July 2007 for principal value of $45,000 plus $5,000 in accrued and unpaid interest. The note payable was fully discharged in June 2013.
	3.	Issued 15,551 shares of common stock valued at $40,277 in lieu of cash to Dr. Ashraf M. Rofail as bonus compensation for services rendered during the year ended December 31, 2012.
	4.	Issued 2,000 shares of common stock to KCSA Strategic Communications for investor relations advisory services performed during June 2013. As per the agreement with them, KCSA will receive $5,000 in cash and a number of shares of common stock valued at $5,000 each month for their services to the Company.
	5.	Issued 15,000 shares of common stock valued at $37,500 to Mr. Jason Frankl as compensation pursuant to his director's agreement. Of the implied value of common stock issued to Mr. Frankl, $7,813 has been expensed in the condensed consolidated statements of operations and the balance shown as prepaid expenses under other current assets in the condensed consolidated balance sheet.
	6.	Issued 15,000 shares of common stock valued at $37,500 to Mr. Ashraf Yacoub as compensation pursuant to his director's agreement. These shares were not certificated until after the quarter ended September 30, 2013. Of the implied value of common stock issued to Mr. Yacoub, $7,813 has been expensed in the condensed consolidated statements of operations and the balance shown as prepaid expenses under other current assets in the condensed consolidated balance sheet.
	7.	Issued 7,211 shares of common stock to KCSA Strategic Communications for investor relations advisory services performed during three months ended September 20, 2013. As per the agreement with them, KCSA will receive $5,000 in cash and a certain number of shares of common stock valued at $5,000 each month for their services to the Company. These shares were not certificated until after the quarter ended September 30, 2013.
	8.	Cancelled 3,750 shares of common stock valued at $7,500 previously issued for services rendered.
	The above securities are exempt from registration under the Securities Act of 1933, as amended, pursuant to the provisions of Section 4(2) thereof and Rule 506 thereunder, as a transaction not involving a public offering.  Shares authorized for issuance, but not physically certificated until after September 30, 2013 have been included in the calculations of weighted average number of common shares outstanding, basic and diluted, and earnings (loss) per share, basic and diluted, for the three and nine months ended September 30, 2013, as they are considered outstanding.
	Employee Stock Options:
	During the three and nine months ended September 30, 2013, the Company granted to certain employees of the Company 0 and 89,500, respectively, incentive stock options to purchase common stock of the Company pursuant to the 2012 Employee Incentive Stock Option Plan. During the three and nine months ended September 30, 2013, the Company cancelled 0 and 17,500, respectively, common stock options for employees who left the Company.
	The following table summarizes the changes in common stock options outstanding and the related exercise prices for the common stock options of the Company's common stock issued to employees under the 2012 Employee Incentive Stock Option Plan as of September 30, 2013:
					Options Outstanding								Options Exercisable
	Exercise				Number				Weighted Average		Weighted		Number		Weighted
	Prices (S)				Outstanding				Remaining		Average		Exercisable		Average
									Contractual Life		Exercise				Exercise
									(Years)		Price (S)				Price
	$	2				53,750				9.25	$	2		13,438	$	2
	$	2.2				8,000				9.25	$	2.2		2,000	$	2.2
	$	2.59				10,250				9.75	$	2.59		-	$	-
						72,000						-		15,438	$	2.03
	Transactions involving employee stock options issued are summarized as follows:
			Number of Shares				Weighted Average
							Price Per Share
	Outstanding at December 31, 2012			-			$	-
	Granted			89,500				2.1
	Exercised			-				-
	Cancelled			-17,500				-2.09
	Outstanding at September 30, 2013			72,000			$	2.11
	The fair value of these stock options granted and the significant assumptions used to determine those fair values, using a Black-Scholes option-pricing model are as follows:
	Significant assumptions:
	Risk-free interest rate at grant date			0.78	%
	Expected stock price volatility			268.85	%
	Expected dividend payout			-
	Expected option life-years			5
	As a result of the assumptions above, non-cash, stock-based compensation expense of $18,810 was charged to the unaudited condensed consolidated statements of operations for the three months ended September 30, 2013 and $66,665 for the nine months ended September 30, 2013. During the three months ended September 30, 2013, 10,000 previously granted common stock options were forfeited as a result of the departure of two former employees of the Company. These stock options were returned to the general pool of stock options available for future grant.

Subsequent_Events

Subsequent Events	9 Months Ended
	Sep. 30, 2013
Subsequent Events [Abstract]	'
Subsequent Events	'
	Note 7. Subsequent Events
	Stock Issuance:
	Subsequent to the quarter ended September 30, 2013, the Company issued 15,000 shares of common stock to an independent external director of the Company as per his Director's Service Agreement with the Company.
	Sale of eBN:
	On October 31, 2013, Santeon Group Inc. and its wholly-owned subsidiary, Santeon, Inc. (collectively, "Santeon") entered into an Asset Purchase Agreement with eBenefits Network LLC, a Delaware limited liability company ("eBenefits") whereby Santeon sold to eBenefits its cloud-based service division that automates the employee benefits enrollment process. These assets were sold to eBenefits for $500,000 in cash, subject to post-closing purchase price adjustments.  Santeon's Chief Executive Officer, Dr. Ash Rofail, is a member of eBenefits.
	Santeon completed the sale of these assets to eBenefits on October 31, 2013 and eBenefits paid the entire purchase price, with $100,000 being placed into escrow to cover any downward adjustment of the purchase price that may occur. As of now, Santeon does not anticipate that the purchase price will be reduced in any significant amount. However, Santeon could receive an increase to the purchase price in the event that a potential, significant contract is awarded to eBenefits. In that case, Santeon will receive 20% of the first four (4) years value of such contract.

Nature_and_Summary_of_Signific1

Nature and Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2013
Nature and Summary of Significant Accounting Policies [Abstract]	'
Nature of Company	'
	Nature of Company
	Santeon Group Inc. ("SGI" or the "Registrant), a publicly traded Delaware corporation formerly known as Ubroadcast, Inc. ("ubroadcast"), originally formed as a Nevada corporation that was reincorporated under the laws of the State of Delaware in 2009.  The Registrant's subsidiary, SI Acquisitions, Inc., consummated a reverse merger transaction on May 12, 2010 with Santeon, Inc., a privately held Delaware corporation formed in 2001, the accounting acquirer. Upon completion of the reverse merger transaction, the Registrant changed its name to Santeon Group Inc. and the historical financial statements are those of Santeon, Inc., the surviving entity and accounting acquirer. All references that refer to (the "Company" or "SGI" or "we" or "us" or "our") are Santeon Group Inc., the Registrant, and its wholly owned subsidiaries unless otherwise differentiated.  We are a diversified software development and services company specializing in the development of software to facilitate business process management ("BPM") and document management for the healthcare, environmental/energy and media sectors. We offer innovative software solutions for that enable organizations to optimize performance and maximize their revenues. Our clients include state and local governments, federal agencies and numerous private sector customers.
	Our corporate offices are located in Reston, Virginia with branch offices in Tampa, Florida, Cairo, Egypt and Pune, India.
Basis of Presentation	'
	Basis of Presentation
	The accompanying unaudited condensed consolidated interim financial statements of the Company have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission ("SEC").  Certain information and note disclosures normally included in annual consolidated financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to those rules and regulations, although the Company believes that the disclosures made are adequate to make the information not misleading.
	In the opinion of management, the unaudited condensed consolidated interim financial statements have been prepared on the same basis as the annual consolidated financial statements and reflect all adjustments (consisting of normal recurring adjustments) considered necessary to present fairly the consolidated financial position as of September 30, 2013 and the results of operations for the three and nine months ended September 30, 2013 and 2012 and cash flows for the nine months ended September 30, 2013 and 2012.  The results from operations for the three and nine months ended September 30, 2013 are not necessarily indicative of the results that may be expected for the year ending December 31, 2013.
	The unaudited condensed consolidated financial statements should be read in conjunction with our audited consolidated financial statements and the notes thereto for the year ended December 31, 2012, included in the Company's annual report on Form 10-K filed with the SEC on March 19, 2013.
	The condensed consolidated financial statements as of December 31, 2012 contained herein have been derived from the audited consolidated financial statements as at December 31, 2012, but do not include all disclosures required by the accounting principles generally accepted in the United States of America.
Basis of Consolidation	'
	Basis of Consolidation
	As of September 30, 2013, the Company had one wholly owned subsidiary: Santeon, Inc. with Santeon Egypt and Santeon India Pvt. Ltd. operating as branch offices under Santeon, Inc.  The unaudited condensed consolidated financial statements include our accounts and the accounts of our wholly owned subsidiary.  All significant intercompany transactions and balances have been eliminated in consolidation.
Use of Estimates	'
	Use of Estimates
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.
Reclassifications	'
	Reclassifications
	Certain reclassifications have been made in the prior period's financial statements to conform with the current period's financial statements presentation.

Software_and_Software_Under_De1

Software and Software Under Development (Tables)	9 Months Ended
	Sep. 30, 2013
Software and Software Under Development [Abstract]	'
Schedule of Capitalized Software Costs	'
		30-Sep-13		31-Dec-12
		(unaudited)
	Software, net of accumulated amortization of $475,852 and $378,700 at September 30, 2013 and December 31, 2012, respectively.	$	187,080	$	261,356
	Acquired software, net of accumulated amortization of $61,639 and $54,285 at September 30, 2013 and December 31, 2012, respectively, and accumulated impairment of $243,667 at September 30, 2013 and December 31, 2012, respectively.		12,502		19,856
	Software assets, net	$	199,582	$	281,212

Notes_Payable_Tables

Notes Payable (Tables)	9 Months Ended
	Sep. 30, 2013
Notes Payable [Abstract]	'
Schedule of Outstanding Notes Payable	'
	As of September 30, 2013 and December 31, 2012, the Company had outstanding notes payable as follows:
		September 30,			December 31,
		2013			2012
		(unaudited)
	2.00% Unsecured Promissory Note due March 2015	$	106,574		$	158,675
	15.00% Unsecured Note due July 2007		-			45,000
	Total Notes Payable		106,574			203,675
	less: current portion of Notes Payable		(76,649	)		(120,509	)
	Long term portion of Notes Payable	$	29,925		$	83,166

Capital_Stock_Tables

Capital Stock (Tables)	9 Months Ended
	Sep. 30, 2013
Capital Stock [Abstract]	'
Schedule of Stock Options Outstanding by Exercise Price Range	'
	The following table summarizes the changes in common stock options outstanding and the related exercise prices for the common stock options of the Company's common stock issued to employees under the 2012 Employee Incentive Stock Option Plan as of September 30, 2013:
					Options Outstanding								Options Exercisable
	Exercise				Number				Weighted Average		Weighted		Number		Weighted
	Prices (S)				Outstanding				Remaining		Average		Exercisable		Average
									Contractual Life		Exercise				Exercise
									(Years)		Price (S)				Price
	$	2				53,750				9.25	$	2		13,438	$	2
	$	2.2				8,000				9.25	$	2.2		2,000	$	2.2
	$	2.59				10,250				9.75	$	2.59		-	$	-
						72,000						-		15,438	$	2.03
Summary of Stock Option Activity Under Stock Option and Incentive Plans	'
	Transactions involving employee stock options issued are summarized as follows:
			Number of Shares				Weighted Average
							Price Per Share
	Outstanding at December 31, 2012			-			$	-
	Granted			89,500				2.1
	Exercised			-				-
	Cancelled			-17,500				-2.09
	Outstanding at September 30, 2013			72,000			$	2.11
Schedule of Assumptions Used to Estimate Fair Value of Stock Option Award Using Black-Scholes Valuation Model	'
	The fair value of these stock options granted and the significant assumptions used to determine those fair values, using a Black-Scholes option-pricing model are as follows:
	Significant assumptions:
	Risk-free interest rate at grant date			0.78	%
	Expected stock price volatility			268.85	%
	Expected dividend payout			-
	Expected option life-years			5

Liquidity_Details

Liquidity (Details) (USD $)	Sep. 30, 2013
Liquidity [Abstract]	'
Working capital surplus	$134,903

Reverse_Stock_Split_Details

Reverse Stock Split (Details)	Sep. 30, 2013	Dec. 31, 2012	Nov. 24, 2012	Nov. 23, 2012
Reverse Stock Split [Abstract]	'	'	'	'
Common stock, shares authorized	50,000,000	50,000,000	50,000,000	700,000,000

Software_and_Software_Under_De2

Software and Software Under Development (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Capitalized Computer Software [Line Items]	'	'	'	'	'
Software assets, net	$199,582	'	$199,582	'	$281,212
Capitalized software costs, impairment expense	'	'	97,152	96,008	'
Capitalized software costs, internal labor	7,662	'	22,877	'	'
Internally Generated Capitalized Computer Software Costs [Member]	'	'	'	'	'
Capitalized Computer Software [Line Items]	'	'	'	'	'
Software assets, net	187,080	'	187,080	'	261,356
Capitalized software costs, estimated useful life	'	'	'5 years	'	'
Capitalized software costs, accumulated amortization	475,852	'	475,852	'	378,700
Capitalized software costs, amortization expense	33,147	'	32,003	'	'
Capitalized Computer Software Costs Acquired In Business Combination [Member]	'	'	'	'	'
Capitalized Computer Software [Line Items]	'	'	'	'	'
Software assets, net	12,502	'	12,502	'	19,856
Capitalized software costs, estimated useful life	'	'	'5 years	'	'
Capitalized software costs, accumulated amortization	61,639	'	61,639	'	54,285
Capitalized software costs, accumulated impairment	243,667	'	243,667	'	243,667
Capitalized software costs, amortization expense	$2,451	$414	$7,354	$1,243	'

Notes_Payable_Details

Notes Payable (Details) (USD $)	9 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
Debt Instrument [Line Items]	'	'
Total notes payable	$106,574	$203,675
less: current portion of Notes Payable	-76,649	-120,509
Notes payable	29,925	83,166
2.00% Unsecured Promissory Note due March 2015 [Member]	'	'
Debt Instrument [Line Items]	'	'
Debt instrument, percentage rate	2.00%	'
Debt instrument, maturity date	31-Mar-15	'
Notes payable	106,574	158,675
15.00% Unsecured Note due July 2007 [Member]	'	'
Debt Instrument [Line Items]	'	'
Debt instrument, percentage rate	15.00%	'
Debt instrument, maturity date	30-Jul-07	'
Notes payable	'	$45,000

Capital_Stock_Narrative_Detail

Capital Stock (Narrative) (Details) (USD $)	3 Months Ended	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Capital Stock [Abstract]	'	'	'	'
Common stock to be issued for accrued interest, shares	'	1,250	'	'
Common stock to be issued for accrued interest	'	$1,750	'	'
Stock based compensation expense	18,810	66,665	'	'
Stock-based compensation - stock options granted, shares	'	15,551	'	'
Stock issued during period as compensation	'	40,277	'	'
Common stock issued during period for investory relations advisory services, shares	7,221	2,000	'	'
Issuance of common stock for services	'	37,500	'	'
Prepaid expenses and other current assets	7,813	7,813	'	'
Investor relations advisory service fee to be paid monthly	5,000	5,000	'	'
Investor relations advisory service fee required monthly common stock to be issued value	5,000	5,000	'	'
Accelerated vesting of stock options to a former officer	'	15,000	'	'
Shares granted in period	'	89,500	'	'
Treasury stock cancelled, shares	'	3,750	'	'
Treasury stock cancelled	'	7,500	'	'
Shares cancelled	'	17,500	'	'
Options forfeited	10,000	'	'	'
Debt Instrument [Line Items]	'	'	'	'
Notes payable	29,925	29,925	'	83,166
15.00% Unsecured Note due July 2007 [Member]	'	'	'	'
Debt Instrument [Line Items]	'	'	'	'
Common stock issued for loan repayment and accrued interest, shares	'	21,277	'	'
Notes payable	'	'	'	45,000
Issuance of common stock for interest	'	$5,000	'	'

Capital_Stock_Schedule_of_Stoc

Capital Stock (Schedule of Stock Option Activity by Exercise Price Range) (Details) (USD $)	9 Months Ended
	Sep. 30, 2013
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'
Number of Options Outstanding	72,000
Weighted Average Exercise Price	'
Number of Options Exercisable	15,438
Weighted Average Exercise Price of Options Exercisable	$2.03
$ 2.00 [Member]	'
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'
Maximum exercise price	$2
Number of Options Outstanding	55,750
Weighted Average Remaining Contractual Life (Years)	'9 years 3 months
Weighted Average Exercise Price	$2
Number of Options Exercisable	13,438
Weighted Average Exercise Price of Options Exercisable	$2
$ 2.20 [Member]	'
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'
Maximum exercise price	$2.20
Number of Options Outstanding	8,000
Weighted Average Remaining Contractual Life (Years)	'9 years 3 months
Weighted Average Exercise Price	$2.20
Number of Options Exercisable	2,000
Weighted Average Exercise Price of Options Exercisable	$2.20
$ 2.59 [Member]	'
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'
Maximum exercise price	$2.59
Number of Options Outstanding	10,250
Weighted Average Remaining Contractual Life (Years)	'9 years 9 months
Weighted Average Exercise Price	$2.59
Number of Options Exercisable	'
Weighted Average Exercise Price of Options Exercisable	'

Capital_Stock_Summary_of_Stock

Capital Stock (Summary of Stock Option Activity Under Stock Option Plan) (Details) (USD $)	3 Months Ended	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2013
Number of Shares	'	'
Outstanding, beginning	'	'
Granted	'	89,500
Exercised	'	'
Cancelled	'	-17,500
Outstanding, ending	72,000	72,000
Weighted Average Exercise Price Per Share	'	'
Outstanding, beginning	'	'
Granted	'	$2.10
Exercised	'	'
Cancelled	'	($2.09)
Outstanding, ending	$2.11	$2.11

Capital_Stock_Schedule_of_Assu

Capital Stock (Schedule of Assumptions Used to Estimate Fair Value of Stock Option Awards Using Black-Scholes Valuation Model) (Details) (USD $)	9 Months Ended
	Sep. 30, 2013
Capital Stock [Abstract]	'
Risk-free interest rate at grant date	0.78%
Expected stock price volatility	268.85%
Expected dividend payout	'
Expected option life-years	'5 years

Subsequent_Events_Details

Subsequent Events (Details) (USD $)	1 Months Ended	3 Months Ended
	Oct. 31, 2013	Sep. 30, 2013
Subsequent Event [Line Items]	'	'
Issued restricted stock per Director's Service Agreements, shares	'	15,000
Cash received for sale of business	$500,000	'
Amount placed into escrow	$100,000	'