Enveric Biosciences (ENVB) S-1 18 Sep 17 IPO registration Financial data

Document and Entity Information

Document and Entity Information	6 Months Ended
	Jun. 30, 2017
Document And Entity Information
Entity Registrant Name	AMERI Holdings, Inc.
Entity Central Index Key	890,821
Document Type	S1
Document Period End Date	Jun. 30, 2017
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company

AUDITED CONDENSED CONSOLIDATED

AUDITED CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Jun. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 1,041,133	$ 1,379,887	$ 1,878,034
Accounts receivable	8,720,203	8,059,910	4,872,082
Investments	82,908	82,908	82,908
Other current assets	907,501	542,237	343,809
Total current assets	10,751,745	10,064,942	7,176,833
Other assets:
Property and equipment, net	107,533	100,241	73,066
Intangible assets - net	11,058,035	8,764,704	3,114,513
Acquired goodwill	21,886,567	17,089,076	3,470,522
Deferred income tax assets, net	3,488,960	3,488,960	0
Total other assets	36,541,095	29,442,981	6,658,101
Total assets	47,292,840	39,507,923	13,834,934
Current Liabilities:
Line of credit	4,105,454	3,088,890	1,235,935
Accounts payable	3,945,303	5,130,817	2,597,385
Other accrued expenses	2,813,292	2,165,088	1,093,814
Bank term loan	406,031	405,376	0
Consideration payable - Cash	3,626,738	1,854,397	3,649,267
Consideration payable - Equity	196,251	64,384	0
Dividend Payable	499,965	0	0
Total current liabilities	15,593,034	12,708,952	8,576,401
Long-term liabilities:
Convertible notes	1,250,000	0	5,000,000
Bank term loan - Net of Current Portion	1,333,718	1,536,191	0
Long-term consideration payable - Cash	3,502,500	2,711,717	0
Long-term consideration payable - Equity	11,993,722	10,887,360	0
Total Long-term Liabilities	18,079,940	15,135,268	5,000,000
Total liabilities	33,672,974	27,844,220	13,576,401
Stockholders' equity:
Preferred stock	3,737	3,636	0
Common stock	146,503	138,860	118,743
Additional paid-In capital	22,289,906	15,358,839	1,192,692
Accumulated deficit	(8,827,876)	(3,833,588)	(1,052,902)
Accumulated other comprehensive income (loss)	(4,276)	(7,426)	0
Non-Controlling Interest	11,872	3,382	0
Total stockholders' equity	13,619,866	11,663,703	258,533
Total liabilities and stockholders' equity	$ 47,292,840	$ 39,507,923	$ 13,834,934

AUDITED CONDENSED CONSOLIDATED3

AUDITED CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.01	$ 0.01	$ 0.01
Preferred stock, authorized shares	1,000,000	1,000,000	1,000,000
Preferred stock, issued shares	373,708	363,611	0
Preferred stock, outstanding shares	373,708	363,611	0
Common stock, par value	$ 0.01	$ 0.01	$ 0.01
Common stock, authorized shares	100,000,000	100,000,000	100,000,000
Common stock, issued shares	14,650,412	13,885,972	11,874,361
Common stock, outstanding shares	14,650,412	13,885,972	11,874,361

AUDITED CONDENSED CONSOLIDATED4

AUDITED CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016	Dec. 31, 2015
Income Statement [Abstract]
Net revenue	$ 12,268,259	$ 6,686,938	$ 24,609,186	$ 13,699,902	$ 36,145,589	$ 20,261,172
Cost of revenue	9,935,468	5,169,538	18,975,045	10,926,845	29,608,932	13,391,504
Gross profit	2,332,791	1,517,400	5,634,141	2,773,057	6,536,657	6,869,668
Operating expenses:
Selling and marketing	434,895	135,329	767,205	166,679	417,249	119,847
General and administration	4,405,377	1,977,510	7,106,522	3,696,100	8,552,966	5,721,633
Acquisition related expenses	175,136	239,815	384,480	615,220	1,585,136	1,655,962
Depreciation and amortization	825,657	101,385	1,514,757	213,013	1,361,169	166,208
Operating expenses	5,841,065	2,454,039	9,772,964	4,691,012	11,916,520	7,663,650
Operating income (loss)	(3,508,274)	(936,639)	(4,138,823)	(1,917,955)	(5,379,863)	(793,982)
Interest expense	(164,343)	(270,514)	(255,149)	(384,260)	(751,074)	(238,471)
Interest income/other income					0	89,918
Other income					16,604	0
Change due to estimate correction	400,000	0	400,000	0	(410,817)	0
Other expense - net	8,624	(1,862)	4,475	(2,161)
Total other income (expenses)					(1,145,287)	(148,553)
Net income (loss) before income taxes	(3,263,993)	(1,209,015)	(3,989,497)	(2,304,376)	(6,525,150)	(942,535)
Income tax benefit (provision)	0	0	0	0	3,747,846	128,460
Net income (loss) after tax	(3,263,993)	(1,209,015)	(3,989,497)	(2,304,376)	(2,777,304)	(814,075)
Dividend on Preference Shares	(504,826)	0	(1,004,791)	0	0	0
Net income (loss) attributable to the Company	(3,279,381)	(1,209,015)	(4,001,369)	(2,304,376)	(2,780,686)	(814,075)
Net income attributable to non-controlling interest	(15,388)	0	(11,872)	0	(3,382)	0
Foreign exchange translation adjustment			3,150	0	$ (7,426)	$ 0
Net income (loss)	(3,784,207)	(1,209,015)	(5,006,160)	(2,304,376)
Other comprehensive income (loss), net of tax
Foreign exchange translation	(2,185)	(2,808)	3,150	(65,698)
Comprehensive income/(loss) attributable to the Company	(3,771,004)	(1,211,823)	(4,991,138)	(2,370,074)
Comprehensive income/(loss) attributable to the non-controlling interest	(15,388)	0	(11,872)	0
Comprehensive income/(loss)	$ (3,786,392)	$ (1,211,823)	$ (5,003,010)	$ (2,370,074)
Basic income (loss) per share	$ (0.26)	$ (0.09)	$ (0.35)	$ (0.19)	$ (0.21)	$ (0.07)
Diluted income (loss) per share	$ (0.26)	$ (0.09)	$ (0.35)	$ (0.19)	$ (0.21)	$ (0.07)
Basic weighted average number of shares	14,610,609	12,845,057	14,352,573	12,359,709	13,068,597	11,101,198
Diluted weighted average number of shares	14,610,609	12,845,057	14,352,573	12,359,709	13,068,597	11,101,198

CONSOLIDATED STATEMENT OF CHANG

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($)	Common Stock	Preferred Stock [Member]	Additional Paid-In Capital	Other Comprehensive Income	Accumulated deficit	Noncontrolling Interest [Member]	Total
Begnning Balance, Shares at Mar. 31, 2015	9,992,828
Begnning Balance, Amount at Mar. 31, 2015	$ 99,928		$ 35,072		$ 837,856		$ 972,856
Issuance of capital for services - shares	566,487
Issuance of capital for services - amount	$ 5,665		49,460				55,125
Issuance of capital for board services - shares	203,935
Issuance of capital for board services -amount	$ 2,039						2,039
Recapitalization - shares	875,816
Recapitalization - amount	$ 8,758		(31,401)				(22,643)
Issuance of shares for acquisition - shares	235,295
Issuance of shares for acquisition - amount	$ 2,353		997,651				1,000,004
Stock, Option, RSU and Warrant Expense			141,910				141,910
Net loss					(1,890,758)		(1,890,758)
Ending Balance, Shares at Dec. 31, 2015	11,874,361
Ending Balance, Amount at Dec. 31, 2015	$ 118,743		1,192,692		(1,052,902)		258,533
Common stock issued - Shares	500,000
Common stock issued- amount	$ 5,000		2,995,000				3,000,000
Conversion of notes into preferred shares - shares		363,611
Conversion of notes into preferred shares - amount		$ 3,636	5,121,364				5,125,000
Conversion of warrants into common shares - shares	1,111,111
Conversion of warrants into common shares - amiunt	$ 11,111		1,988,889				2,000,000
Issuance of shares for acquisition - shares	400,500
Issuance of shares for acquisition - amount	$ 4,006		2,603,247				2,607,253
Stock, Option, RSU and Warrant Expense			1,457,647				1,457,647
Non-Controlling Interests Net Income						$ 3,382	(3,382)
Accumulated other comprehensive income (loss)				$ (7,426)			(7,426)
Net loss					(2,780,686)		(2,780,686)
Ending Balance, Shares at Dec. 31, 2016	13,885,972	363,611
Ending Balance, Amount at Dec. 31, 2016	$ 138,860	$ 3,636	$ 15,358,839	$ (7,426)	$ (3,833,588)	$ 3,382	11,663,703
Non-Controlling Interests Net Income							0
Net loss							(5,003,010)
Ending Balance, Amount at Jun. 30, 2017							$ 13,619,866

AUDITED CONDENSED CONSOLIDATED6

AUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016	Dec. 31, 2015
Cash flows from operating activities:
Net income/(loss)	$ (5,003,010)	$ (2,370,074)	$ (2,780,686)	$ (814,075)
Adjustment to reconcile income/(loss) to net cash used in operating activities
Depreciation and amortization	1,514,757	213,013	1,361,169	166,284
Provision for Preference dividend	1,004,791	0	0	0
Provision for doubtful debts/ (written back), net			0	410,712
Accrued interest on convertible notes			125,000	0
Change due to estimate correction	(400,000)	0	410,817	0
Stock, option, restricted stock unit and warrant expense	2,470,980	443,705	1,457,647	141,910
Deferred income taxes, net			(3,488,960)	0
Foreign exchange translation adjustment	3,150	0	(7,426)	0
Changes in assets and liabilities:
Accounts receivable	(660,293)	738,512	(3,187,828)	(643,873)
Other current assets	(365,264)	(137,412)	(198,428)	(169,549)
Increase (decrease) in:
Accounts payable and accrued expenses	(266,100)	946,105	3,604,706	(89,586)
Net cash provided by (used in) operating activities	(1,700,989)	(166,151)	(2,703,989)	(998,177)
Cash flows from investing activities:
Purchase of fixed assets	(7,800)	(130,394)	(29,062)	(70,782)
Acquisition consideration	(694,711)	(3,232,168)	(6,563,000)	(4,670,000)
Investments	0	82,908	0	0
Net cash used in investing activities	(702,511)	(3,279,654)	(6,592,062)	(4,740,782)
Cash flows from financing activities:
Proceeds from bank loan and convertible notes	2,064,746	171,434	3,794,522	6,235,935
Non-Controlling Interests net income	0	0	3,382	0
Additional stock issued	0	5,000,000	5,000,000	0
Net cash provided by financing activities	2,064,746	5,171,434	8,797,904	6,235,935
Net increase (decrease) in cash and cash equivalents	(338,754)	1,725,629	(498,147)	496,976
Cash and cash equivalents as at beginning of the year	1,379,887	1,878,034	1,878,034	1,381,058
Cash at the end of the year	$ 1,041,133	$ 3,603,663	1,379,887	1,878,034
SUPPLEMENTAL DISCLOSURES:
Cash paid during the period for Interest			362,792	238,471
Cash paid during the period for Income taxes			$ 0	$ 0

1 ORGANIZATION

1 ORGANIZATION	6 Months Ended	12 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION	AMERI Holdings, Inc. is a fast-growing technology services company which provides SAP cloud, digital and enterprise services to clients worldwide. Headquartered in Princeton, New Jersey Ameri100 has offices in the U.S. and Canada. The Company additionally has global delivery centers in India. With its bespoke engagement model, Ameri100 delivers transformational value to its clients across industry verticals.	AMERI Holdings, Inc. (“AMERI”, the “Company”, “we” or “our”) is a fast-growing company that, through the operations of its twelve subsidiaries, provides SAP cloud, digital and enterprise services to clients worldwide. Headquartered in Princeton, New Jersey, we typically go to market both vertically by industry and horizontally by product/technology specialties and provide our customers with a wide range of business and technology offerings. We work with customers, primarily within North America, to improve process, reduce costs and increase revenue through the judicious use of technology.

2 BASIS OF PRESENTATION

2 BASIS OF PRESENTATION	6 Months Ended	12 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	The accompanying unaudited condensed consolidated financial statements have been prepared by the Company in accordance with generally accepted accounting principles in the United States of America, or U.S. GAAP, and Article 10 of Regulation S-X under the Securities Exchange Act of 1934, as amended. Certain information and disclosure notes normally included in annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been omitted pursuant to those rules and regulations, although we believe that the disclosures made are adequate to ensure the information presented is not misleading. The accompanying unaudited condensed consolidated financial statements reflect all adjustments (which were of a normal, recurring nature) that, in the opinion of management, are necessary to present fairly our financial position, results of operations and cash flows as of and for the interim periods presented. All intercompany transactions have been eliminated in the accompanying unaudited condensed consolidated financial statements. Our comprehensive income (loss) consists of net income (loss) plus or minus any periodic currency translation adjustments. The Company’s year-end is December 31. Ameri and Partners Inc, the Company’s wholly-owned operating subsidiary that was the accounting acquirer in connection with the Company’s May 2015 reverse merger, changed its fiscal year end from March 31 to December 31 pursuant to the merger, so that all of the Company’s subsidiaries’ year-ends are consistent with the year-end of the Company. During the first quarter of 2016, the Company erroneously classified approximately $1.9 million of expenses as general and administrative expenses which should have been classified as cost of revenue. The Company has corrected this error in its Quarterly Report on Form 10-Q for the quarter ended March 31, 2017. The reclassification did not change the Company’s net income or loss for the period reported. The results for the interim periods presented are not necessarily indicative of the results expected for any future period. The following information should be read in conjunction with the audited financial statements and notes thereto included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2016. Recent Accounting Pronouncements New Standards to Be Implemented In May 2014, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”) 2014-09, “Revenue from Contracts with Customers (Topic 606),” which supersedes the revenue recognition requirements in “Revenue Recognition (Topic 605).” This ASU requires an entity to recognize revenue when goods are transferred or services are provided to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. This ASU also requires disclosures enabling users of financial statements to understand the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. In August 2015, the FASB issued ASU 2015-14, “Revenue from Contracts with Customers (Topic 606), deferral of the Effective Date.” With the issuance of ASU 2015-14, the new revenue guidance ASU 2014-09 will be effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2018, using one of two prescribed retrospective methods. In April 2016, the FASB issued ASU 2016-10, “Revenue from Contracts with Customer (Topic 606), Identifying Performance Obligations and Licensing.” The guidance is applicable from the date of applicability of ASU 2014-09. This ASU finalizes the amendments to the guidance on the new revenue standard on the identification of performance obligations and accounting for licenses of intellectual property. In December 2016, the FASB issued ASU 2016-20, “Technical Corrections and Improvements (Topic 606)” which is applicable from the date of applicability of ASU 2014-09. This guidance provides optional exemptions from the disclosure requirement for remaining performance obligations for specific situations in which an entity need not estimate variable consideration to recognize revenue. In May 2016, FASB issued ASU No. 2016-12, “Narrow-Scope Improvements and Practical Expedients”. This amendment clarified certain aspects of Topic 606 and will be applicable from the date of applicability of ASU 2014-09. The Company is in process of evaluating the impact of the foregoing updates. In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)”. This new standard replaces the existing guidance on leases and requires the lessee to recognize a right-of-use asset and a lease liability for all leases with lease terms equal to or greater than twelve months. For finance leases, the lessee would recognize interest expense and amortization of the right-of-use asset, and for operating leases, the lessee would recognize total lease expense on a straight-line basis. This standard is effective for fiscal years, and interim periods within those fiscal years, beginning on or after December 15, 2018. Upon adoption, entities will be required to use a modified retrospective transition which provides for certain practical expedients. Entities are required to apply the new standard at the beginning of the earliest comparative period presented. Early adoption of this new standard is permitted. The Company is currently evaluating the effect this new standard will have on its consolidated financial statements and related disclosures. The Company does not expect the requirement to recognize a right-of-use asset and a lease liability for operating leases to have a material impact on the presentation of its consolidated statements of financial position. In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (ASU 2016-15), which clarifies how companies present and classify certain cash receipts and cash payments in the statement of cash flows. The guidance is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. Based on its current assessment, the Company does not expect the adoption of this update to have a material impact on its consolidated financial statements. On November 17, 2016, the FASB issued ASU 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash, which is intended to reduce diversity in the presentation of restricted cash and restricted cash equivalents in the statement of cash flows. This new standard requires that restricted cash and restricted cash equivalents be included as components of total cash and cash equivalents as presented on the statement of cash flows. As a result, entities will no longer present transfers between cash and cash equivalents and restricted cash and restricted cash equivalents in the statement of cash flows. ASU 2016-18 is effective for annual periods beginning after December 15, 2017 including interim periods within those fiscal years, but earlier adoption is permitted. The Company does not believe the adoption of this new standard will have a material impact on its consolidated financial statements. In January 2017, the FASB issued ASU No. 2017-04, simplifying the Test for Goodwill Impairment. Under this new standard, goodwill impairment would be measured as the amount by which a reporting unit’s carrying value exceeds its fair value, not to exceed the carrying value of goodwill. This ASU eliminates existing guidance that requires an entity to determine goodwill impairment by calculating the implied fair value of goodwill by hypothetically assigning the fair value of a reporting unit to all of its assets and liabilities as if that reporting unit had been acquired in a business combination. This update is effective for annual periods beginning after December 15, 2019, and interim periods within those periods. Early adoption is permitted for interim or annual goodwill impairment test performed on testing dates after January 1, 2017. The Company is in process of evaluating the impact of these updates. In January 2017, the FASB issued ASU No. 2017-01, clarifying the Definition of a Business, which clarifies and provides a more robust framework to use in determining when a set of assets and activities is a business. The amendments in this update should be applied prospectively on or after the effective date. This update is effective for annual periods beginning after December 15, 2017 and interim periods within those periods. Early adoption is permitted for acquisition or deconsolidation transactions occurring before the issuance date or effective date and only when the transactions have not been reported in issued or made available for issuance financial statements. The Company does not believe the adoption of this new standard will have a material impact on its consolidated financial statements. Standards Implemented In September 2015, the FASB issued ASU No. 2015-16, “Simplifying the Accounting for Measurement-Period Adjustments”. The guidance eliminates the requirement that an acquirer in a business combination account for a measurement period adjustment retrospectively. Instead, an acquirer will recognize a measurement period adjustment during the period in which the amount of the adjustment is determined. In addition, the portion of the amount recorded in current period earnings by line item that would have been recorded in previous reporting periods if the adjustment to the provisional amounts had been recognized as of the acquisition date should be presented separately on the face of the income statement or disclosed in the notes. This guidance was effective for fiscal years beginning after December 15, 2015, including interim periods within those fiscal years. This guidance did not have a material impact on the Company’s consolidated financial results. In March 2016, the FASB issued ASU No. 2016-09, “Compensation – Stock Compensation”. The new guidance changes the accounting for share based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities and classification in the Consolidated Statement of Cash Flows. The guidance is effective for annual periods beginning after December 15, 2016, and interim periods within those annual periods. This guidance did not have a material impact on the Company’s consolidated financial results.	The accompanying audited condensed consolidated financial statements have been prepared by AMERI pursuant to the rules and regulations of the Securities and Exchange Commission (the "SEC") regarding annual financial reporting. Certain information and note disclosures normally included in annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been omitted pursuant to those rules and regulations, although we believe that the disclosures made are adequate to ensure the information presented is not misleading. The accompanying audited condensed consolidated financial statements reflect all adjustments (which were of a normal, recurring nature) that, in the opinion of management, are necessary to present fairly our financial position, results of operations and cash flows as of and for the interim periods presented. All intercompany transactions have been eliminated in the accompanying audited condensed consolidated financial statements. These financial statements should be read in conjunction with the audited financial statements and notes thereto. Our comprehensive income (loss) consists of net income (loss) plus or minus any periodic currency translation adjustments. The Company’s year-end is December 31. Ameri and Partners Inc, the Company's wholly-owned operating subsidiary that was the accounting acquirer in connection with the Company's May 2015 reverse merger, changed its fiscal year end from March 31 to December 31 pursuant to the merger, so that all of the Company's subsidiaries' year-ends are consistent with the year-end of the Company. The Company has reclassified cash paid for its Bellsoft acquisition in 2015 from operating activities to investing activities.

3 BUSINESS COMBINATIONS

3 BUSINESS COMBINATIONS	6 Months Ended	12 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Business Combinations [Abstract]
BUSINESS COMBINATIONS	Acquisition of Ameri Georgia On November 20, 2015, we completed the acquisition of Bellsoft, Inc., a consulting company based in Lawrenceville, Georgia with over 175 consultants specialized in the areas of SAP software, business intelligence, data warehousing and other enterprise resource planning services. Following the acquisition, the name of Bellsoft, Inc. was changed to Ameri100 Georgia Inc. (“Ameri Georgia”). Ameri Georgia has operations in the United States, Canada and India. For financial accounting purposes, we recognized September 1, 2015 as the effective date of the acquisition. The total consideration for the acquisition of Ameri Georgia was $9,910,817, consisting of: (a) A cash payment in the amount of $3,000,000, which was paid at closing; (b) 235,295 shares of our common stock issued at closing; (c) $250,000 quarterly cash payments paid on the last day of each calendar quarter of 2016; (d) A $1,000,000 cash reimbursement paid 5 days following closing to compensate Ameri Georgia for a portion of its approximate cash balance as of September 1, 2015; (e) Approximately $2,910,817 paid within 30 days of closing in connection with the excess of Ameri Georgia’s accounts receivable over its accounts payable as of September 1, 2015; and (f) Earn-out payments of approximately $500,000 a year for 2016 and 2017, if earned through the achievement of annual revenue and earnings before interest, taxes depreciation and amortization (“EBITDA”) targets specified in the purchase agreement, subject to downward or upward adjustment depending on actual results. The earn-out for 2016 was 30% higher than the previously agreed targets, resulting in a higher than anticipated earn-out payment, and the excess of the 2016 earn-out payment over what was planned was made as an adjustment to our income statement. The valuation of Ameri Georgia was made on the basis of its projected revenues. The accounting acquisition date for Ameri Georgia was determined on the basis of the date when the Company acquired control of Ameri Georgia, in accordance with FASB codification ASU 805-10-25-6 for business combinations. That ASU provides that the date on which the acquirer obtains control of the acquiree generally is the date on which the acquirer legally transfers the consideration, acquires the assets, and assumes the liabilities of the acquiree—the closing date. However, the acquirer might obtain control on a date that is either earlier or later than the closing date. For example, the acquisition date precedes the closing date if a written agreement provides that the acquirer obtains control of the acquiree on a date before the closing date. An acquirer shall consider all pertinent facts and circumstances in identifying the acquisition date. The term sheet and the Share Purchase Agreement that were entered into by the Company and Ameri Georgia contained agreements by the parties that the Company acquired control of Ameri Georgia’s accounts payable, accounts receivable and business decisions as of September 1, 2015. In addition, on that date, the Company became responsible for performance of Ameri Georgia’s existing contracts. Accordingly, the Company has recognized September 1, 2015 as the accounting acquisition date. The total purchase price of $9,910,817 was allocated to net working capital of $4.6 million, intangibles of $1.8 million, taking into consideration projected revenue from the acquired list of Ameri Georgia customers over a period of three years, and goodwill. The excess of total purchase price over the net working capital and intangibles allocations has been allocated to goodwill. The Company paid $261,876 in cash to the former shareholders of Ameri Georgia as earn-out payments during the six months ended June 30, 2017. Acquisition of Bigtech Software Private Limited On June 23, 2016, we entered into a definitive agreement to acquire Bigtech Software Private Limited (“Bigtech”), a pure-play SAP services company providing a wide range of SAP services including turnkey implementations, application management, training and basis ABAP support. Based in Bangalore, India, Bigtech offers SAP services to improve business operations at companies of all sizes and verticals. The acquisition of Bigtech was effective as of July 1, 2016, and the total consideration for the acquisition of Bigtech was $850,000, consisting of: (a) A cash payment in the amount of $340,000, which was due within 90 days of closing and was paid on September 22, 2016; (b) Warrants for the purchase of 51,000 shares of our common stock (valued at approximately $250,000 based on the $6.51 closing price of our common stock on the closing date of the acquisition), with such warrants exercisable for two years; and (c) $255,000, which may become payable in cash earn-outs to the sellers of Bigtech, if Bigtech achieves certain pre-determined revenue and EBITDA targets in 2017 and 2018. We estimate the earn-out payments to be earned at 100% of the targets set forth in the purchase agreement. Bigtech’s financial results are included in our condensed consolidated financial results starting July 1, 2016. The Bigtech acquisition did not constitute a significant acquisition for the Company. The valuation of Bigtech was made on the basis of its projected revenues. The total purchase price of $850,000 was allocated to intangibles of $595,000, taking into consideration projected revenue from the acquired list of Bigtech customers over a period of three years, and goodwill. The excess of total purchase price over the intangibles allocation has been allocated to goodwill. The Bigtech acquisition did not constitute a significant acquisition for the Company. Acquisition of Virtuoso On July 22, 2016, we, through wholly-owned acquisition subsidiaries, acquired all of the outstanding membership interests of Virtuoso, L.L.C. (“Virtuoso”), a Kansas limited liability company, pursuant to the terms of an Agreement of Merger and Plan of Reorganization, by and among us, Virtuoso Acquisition Inc., Ameri100 Virtuoso Inc., Virtuoso and the sole member of Virtuoso (the “Sole Member”). Virtuoso is a SAP consulting firm specialized in providing services on SAP S/4 HANA finance, enterprise mobility and cloud migration and is based in Leawood, Kansas. In connection with the merger, Virtuoso’s name was changed to Ameri100 Virtuoso Inc. The Virtuoso acquisition did not constitute a significant acquisition for the Company. The total purchase price paid to the Sole Member for the acquisition of Virtuoso was $1,831,881 consisting of: (a) A cash payment in the amount of $675,000, which was due within 90 days of closing and was paid on October 21, 2016; (b) 101,250 shares of our common stock at closing, valued at approximately $700,000 based on the $6.51 closing price of our common stock on the closing date of the acquisition; and (c) Earn-out payments in cash and stock of $450,000 and approximately $560,807, respectively, to be paid, if earned, through the achievement of annual revenue and gross margin targets in 2017, 2018 and 2019. Out of the total contingent consideration of approximately $1,000,000, we only considered 50% of the earn-out in the purchase price, mainly due to the reorganization of Virtuoso. The total purchase price of $1,831,881 was allocated to intangibles of $0.9 million, taking into consideration projected revenue from the acquired list of Virtuoso customers over a period of three years, and the balance was allocated to goodwill. The Virtuoso earn-out payments for 2016 amounted to $64,736 in cash and 12,408 shares of common stock, which were delivered to the Sole Member during the quarter ended June 30, 2017. Acquisition of Ameri Arizona On July 29, 2016, we acquired 100% of the membership interests of DC&M Partners, L.L.C. (“Ameri Arizona”), an Arizona limited liability company, pursuant to the terms of a Membership Interest Purchase Agreement by and among us, Ameri Arizona, all of the members of Ameri Arizona, Giri Devanur and Srinidhi “Dev” Devanur, our President and Chief Executive Officer and Executive Vice Chairman, respectively. In July 2017, the name of DC&M Partners, L.L.C. was changed to Ameri100 Arizona LLC. Ameri Arizona is a SAP consulting company headquartered in Chandler, Arizona. Ameri Arizona provides its clients with a wide range of information technology development, consultancy and management services with an emphasis on the design, build and rollout of SAP implementations and related products. Ameri Arizona is also a SAP-certified software partner, having launched its SAP reporting, extraction and distribution tool called “IRIS”. Ameri Arizona services clients in diverse industries, including retail, apparel/footwear, third-party logistics providers, chemicals, consumer goods, energy, high-tech electronics, media/entertainment and aerospace. The aggregate purchase price for the acquisition of Ameri Arizona was $15,816,000 consisting of: (a) A cash payment in the amount of $3,000,000 at closing; (b) 1,600,000 shares of our common stock (valued at approximately $10.4 million based on the $6.51 closing price of our common stock on the closing date of the acquisition), which are to be issued on July 29, 2018 or upon a change of control of our company (whichever occurs earlier); and (c) Earn-out payments of $1,500,000 payable in cash each year to be paid, if earned, through the achievement of annual revenue and gross margin in 2017 and 2018. The total purchase price of $15,816,000 was allocated to intangibles of $5.4 million, taking into consideration projected revenue from the acquired list of Ameri Arizona customers over a period of three years, and the balance was allocated to goodwill. Based on the Company’s current estimates of the consideration payable under the purchase agreement, the Company does not believe the Ameri Arizona will achieve its earn-out for 2017 and has reduced the consideration payable estimates by $400,000 in its income statement for the quarter ended June 30, 2017. The Company is also currently negotiating with the former members of Ameri Arizona regarding the Company’s earn-out payment obligations. The Company paid $300,000 in earn-out payments during the quarter ended June 30, 2017 for earn-out amounts earned prior to such date. Acquisition of Ameri California On March 10, 2017, we acquired 100% of the shares of ATCG Technology Solutions, Inc. (“Ameri California”), a Delaware corporation, pursuant to the terms of a Share Purchase Agreement among the Company, ATCG, all of the stockholders of Ameri California (the “Stockholders”), and the Stockholders’ representative. In July 2017, the name of ATCG Technology Solutions, Inc. was changed to Ameri100 California Inc. Ameri California provides U.S. domestic, offshore and onsite SAP consulting services and has its main office in Folsom, California. Ameri California specializes in providing SAP Hybris, SAP Success Factors and business intelligence services. The aggregate purchase price for the acquisition of Ameri California was $8,784,533, consisting of: (a) 576,923 shares of our common stock, valued at approximately $3.8 million based on the closing price of our Common Stock on the closing date of the acquisition; (b) Unsecured promissory notes issued to certain of Ameri California’s selling Stockholders for the aggregate amount of $3,750,000 (which notes bear interest at a rate of 6% per annum and mature on June 30, 2018); (c) Earn-out payments in shares of our common stock (up to an aggregate value of $1,200,000 worth of shares) to be paid, if earned, in each of 2018 and 2019 based on certain revenue and EBITDA targets as specified in the purchase agreement. We estimate those targets will be fully achieved; and (d) An additional cash payment of $55,687 for cash that was left in Ameri California at closing. The total purchase price of $8,784,533 was allocated to intangibles of $3.75 million, taking into consideration projected revenue from the acquired list of Ameri California customers over a period of three years, and goodwill. The excess of total purchase price over the intangibles allocation has been allocated to goodwill. For this acquisition, the net cash outflow in 2017 was $ 55,687. Presented below is the summary of the foregoing acquisitions: Allocation of purchase price in millions of U.S. dollars Asset Component Ameri Georgia Bigtech Virtuoso Ameri Arizona Ameri California Intangible Assets 1.8 0.6 0.9 5.4 3.8 Goodwill 3.5 0.3 0.9 10.4 5.0 Working Capital Current Assets Cash 1.4 - - - - Accounts Receivable 5.6 - - - - Other Assets 0.2 - - - - 7.3 - - - - Current Liabilities Accounts Payable 1.3 - - - - Accrued Expenses & Other Current Liabilities 1.3 - - - - 2.7 - - - - Net Working Capital Acquired 4.6 - - - - Total Purchase Price 9.9 0.9 1.8 15.8 8.8 The Company has $19,319,211, in total towards consideration payable including contingent consideration payable for its acquisitions, consisting of $7,129,238 in cash obligations and $12,189,973 worth of common stock to be issued (assuming a per share price of $6.51). Out of $19,319,211, $5,346,688 is towards contingent consideration payable on earn-outs.	Acquisition of Bellsoft, Inc. On November 20, 2015, we completed the acquisition of Bellsoft, Inc., a consulting company based in Lawrenceville, Georgia with over 175 consultants specialized in the areas of SAP software, business intelligence, data warehousing and other enterprise resource planning services. Following the acquisition, the name of Bellsoft, Inc. was changed to Ameri100 Georgia Inc. (“Ameri Georgia”). Ameri Georgia has operations in the United States, Canada and India. For financial accounting purposes, we recognized September 1, 2015 as the effective date of the acquisition. The total consideration for the acquisition of Ameri Georgia was $9,910,817, consisting of: (a) A cash payment in the amount of $3,000,000, which was paid at closing; (b) 235,295 shares of our common stock issued at closing, valued at approximately $1,000,000 based on the closing price of our common stock on the closing date of the acquisition; (c) $250,000 quarterly cash payments paid on the last day of each calendar quarter of 2016; (d) $1,000,000 cash reimbursement paid to compensate Ameri Georgia for a portion of its approximate cash balance as of September 1, 2015; (e) $2,910,817 was paid in connection with the excess of Ameri Georgia’s accounts receivable over its accounts payable as of September 1, 2015; and (f) Earn-out payments of approximately $500,000 a year for 2016 and 2017, if earned through the achievement of annual revenue and earnings before interest taxes, depreciation and amortization (“EBITDA”) targets specified in the purchase agreement, subject to downward or upward adjustment depending on actual results. We estimate the earn-out payments to be earned at 100% of the targets set forth in the purchase agreement. The earn-out for 2016 was 30% higher than the previously agreed targets, resulting in a higher than anticipated earn-out payment, and the excess of the 2016 earn-out payment over what was planned was made as an adjustment to our income statement. The valuation of Ameri Georgia was made on the basis of its projected revenues. The accounting acquisition date for Ameri Georgia was determined on the basis of the date when the Company acquired control of Ameri Georgia, in accordance with FASB codification ASU 805-10-25-6 for business combinations. That ASU provides that the date on which the acquirer obtains control of the acquiree generally is the date on which the acquirer legally transfers the consideration, acquires the assets, and assumes the liabilities of the acquiree—the closing date. However, the acquirer might obtain control on a date that is either earlier or later than the closing date. For example, the acquisition date precedes the closing date if a written agreement provides that the acquirer obtains control of the acquiree on a date before the closing date. An acquirer shall consider all pertinent facts and circumstances in identifying the acquisition date. The term sheet and the Share Purchase Agreement that were entered into by the Company and Ameri Georgia contained agreements by the parties that the Company acquired control of Ameri Georgia's accounts payable, accounts receivable and business decisions as of September 1, 2015. In addition, on that date, the Company became responsible for performance of Ameri Georgia's existing contracts. Accordingly, the Company has recognized September 1, 2015 as the accounting acquisition date. The total purchase price of $9,910,817 was allocated to net working capital of $4.6 million, intangibles of $1.8 million, taking into consideration projected revenue from the acquired list of Ameri Georgia customers over a period of three years, and the balance was allocated to goodwill. For this acquisition, the net cash outflow in 2016 was $2,330,000. Acquisition of Bigtech Software Private Limited On June 23, 2016, we entered into a definitive agreement to purchase Bigtech Software Private Limited (“Bigtech”), a pure-play SAP services company providing a complete range of SAP services including turnkey implementations, application management, training and basis ABAP support. Based in Bangalore, India, Bigtech offers SAP services to improve business operations at companies of all sizes and verticals. The acquisition of Bigtech was effective as of July 1, 2016, and the total consideration for the acquisition of Bigtech was $850,000, consisting of: (a) A cash payment in the amount of $340,000 which was due within 90 days of closing and was paid on September 22, 2016; (b) Warrants for the purchase of 51,000 shares of our common stock (valued at approximately $250,000 based on the $6.51 closing price of our common stock on the closing date of the acquisition), with such warrants exercisable for two years; and (c) $255,000, which may become payable in cash earn-outs to the sellers of Bigtech, if Bigtech achieves certain pre-determined revenue and EBITDA targets in 2017 and 2018. We estimate the earn-out payments to be earned at 100% of the targets set forth in the purchase agreement. Bigtech’s financial results are included in our condensed consolidated financial results starting July 1, 2016. The Bigtech acquisition did not constitute a significant acquisition for the Company. The valuation of Bigtech was made on the basis of its projected revenues. The total purchase price of $850,000 was allocated to intangibles of $595,000, taking into consideration projected revenue from the acquired list of Bigtech customers over a period of three years, and the balance was allocated to goodwill. The Bigtech acquisition did not constitute a significant acquisition for the Company. For this acquisition, the net cash outflow in 2016 was $340,000. Acquisition of Virtuoso On July 22, 2016, we, through wholly-owned acquisition subsidiaries, acquired all of the outstanding membership interests of Virtuoso, L.L.C. (“Virtuoso”), a Kansas limited liability company, pursuant to the terms of an Agreement of Merger and Plan of Reorganization, by and among us, Virtuoso Acquisition Inc., Ameri100 Virtuoso Inc., Virtuoso and the sole member of Virtuoso (the “Sole Member”). Virtuoso is a SAP consulting firm specialized in providing services on SAP S/4 HANA finance, enterprise mobility and cloud migration and is based in Leawood, Kansas. In connection with the merger, Virtuoso’s name was changed to Ameri100 Virtuoso Inc. The Virtuoso acquisition did not constitute a significant acquisition for the Company. The total purchase price paid to the Sole Member for the acquisition of Virtuoso was $1,831,881, consisting of: (a) A cash payment in the amount of $675,000 was due within 90 days of closing; (b) 101,250 shares of our common stock at closing, valued at approximately $700,000 based on the $6.51 closing price of our common stock on the closing date of the acquisition; and (c) Earn-out payments in cash and stock of $450,000 and approximately $560,807, respectively, to be paid, if earned, through the achievement of annual revenue and gross margin targets in 2017, 2018 and 2019. Out of the total contingent considerations of approximately $1,000,000, the Company only considered 50% of the earn-out in the purchase price, mainly due to the reorganization of Virtuoso. The Virtuoso earn-out payments for 2016 amounted to $64,736 in cash and 12,408 shares of common stock as compared to the potential earn-out of $231, 968 under the purchase agreement. The valuation of Virtuoso was made on the basis of its projected revenues. The Virtuoso earn-out payment for 2016 amounted to $64,736 in cash and 12,408 shares of common stock. The total purchase price of $1,831,881 was allocated to intangibles of $0.9 million, taking into consideration projected revenue from the acquired list of Virtuoso customers over a period of three years, and the balance was allocated to goodwill. For this acquisition, the net cash outflow in 2016 was $563,000. Acquisition of DC&M On July 29, 2016, we acquired 100% of the membership interests of DC&M Partners, L.L.C. (“DCM”), an Arizona limited liability company, pursuant to the terms of a Membership Interest Purchase Agreement by and among us, DCM, all of the members of DCM, Giri Devanur and Srinidhi “Dev” Devanur, our President and Chief Executive Officer and Executive Vice Chairman, respectively. DCM is a SAP consulting company headquartered in Chandler, Arizona. DCM provides its clients with a wide range of information technology development, consultancy and management services with an emphasis on the design, build and rollout of SAP implementations and related products. DCM is also a SAP-certified software partner, having launched its SAP reporting, extraction and distribution tool called “IRIS”. DCM services clients in diverse industries, including retail, apparel/footwear, third-party logistics providers, chemicals, consumer goods, energy, high-tech electronics, media/entertainment and aerospace. The aggregate purchase price for the acquisition of DCM was $15,816,000, consisting of: (a) A cash payment in the amount of $3,000,000 at closing; (b) 1,600,000 shares of our common stock (valued at approximately $10.4 million based on the $6.51 closing price of our common stock on the closing date of the acquisition), which are to be issued on July 29, 2018 or upon a change of control of our company (whichever occurs earlier); and (c) Earn-out payments of $1,500,000 payable in cash each year to be paid, if earned, through the achievement of annual revenue and gross margin targets in 2017 and 2018. We estimate the earn-out payments will be earned at 100% of the targets set forth in the purchase agreement. The total purchase price of $15,816,000 was allocated to intangibles of $5.4 million, taking into consideration projected revenue from the acquired list of DCM customers over a period of three years, and the balance was allocated to goodwill. For this acquisition, the net cash outflow in 2016 was $3,000,000. Acquisition of Linear Logics, Corp. In April 2015, the Company purchased all of the assets and liabilities of Linear Logics, Corp. for approximately $1 million, which was to be paid in cash and Company stock. In 2016, the Company paid $330,000 in cash toward the payment of the purchase price. Presented below is the summary of the foregoing acquisitions: Allocation of purchase price in millions of U.S. dollars Asset Component Ameri Georgia Bigtech Virtuoso DCM Intangible Assets 1.8 0.6 0.9 5.4 Goodwill 3.5 0.3 0.9 10.4 Working Capital Current Assets Cash 1.4 — — — Accounts Receivable 5.6 — — — Other Assets 0.2 — — — 7.3 — — — Current Liabilities Accounts Payable 1.3 — — — Accrued Expenses & Other Current Liabilities 1.3 — — — 2.7 — — — Net Working Capital Acquired 4.6 — — — Total Purchase Price 9.9 0.9 1.8 15.8 The table below sets forth revenue and earnings information for each of our recent acquisitions. Revenue and Earnings of Acquisitions since the date of acquisition (in millions of U.S. dollars) Ameri Georgia Bigtech Virtuoso DCM Year of acquisition 2015 2016 2016 2016 Revenue 8.6 0.5 1.1 7.7 Earnings 1.0 0.0 0.2 0.3 The tables below set forth supplemental pro forma revenue and earnings information with respect to our 2016 acquisitions as if the applicable acquisition was made as of the first day of the period presented. The Company’s 2016 acquisition of Bigtech is ommitted from the pro form information below, as Bigtech did not constitute a material acquisition for the Company and its impact on the revenue and earnings of the Company are not material. Supplemental Pro Forma Information of Acquired Entities of Ameri Holdings, Inc. for the Year Ended December 31, 2016 (in millions of U.S. dollars) Ameri Holdings, Inc. Virtuoso DCM Total Revenue 36.1 1.5 12.4 50.0 Earnings (2.8 ) 0.1 1.0 (1.7 ) Supplemental Pro Forma Information of Acquired Entities of Ameri Holdings, Inc. for the Year Ended December 31, 2015 (in millions of U.S. dollars) Ameri Holdings, Inc. Virtuoso DCM Total Revenue 20.3 3.2 17.9 41.4 Earnings (0.8 ) 0.4 1.1 0.7

4 REVENUE RECOGNITION

4 REVENUE RECOGNITION	6 Months Ended	12 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Accounting Policies [Abstract]
REVENUE RECOGNITION	The Company recognizes revenue primarily through the provision of consulting services. We generate revenue by providing consulting services under written service contracts with our customers. The service contracts we enter generally fall into two categories: (1) time-and-materials contracts and (2) fixed-price contracts. We consider amounts to be earned once evidence of an arrangement has been obtained, services are delivered, fees are fixed or determinable and collectability is reasonably assured. We establish billing terms at the time at which the project deliverables and milestones are agreed. Our standard payment terms are 60 days from invoice date. When a customer enters into a time-and-materials or fixed-price (or a periodic retainer-based) contract, the Company recognizes revenue in accordance with its evaluation of the deliverables in each contract. If the deliverables represent separate units of accounting, the Company then measures and allocates the consideration from the arrangement to the separate units, based on vendor specific objective evidence of the value for each deliverable. The revenue under time and materials contracts is recognized as services are rendered and performed at contractually agreed upon rates. Revenue pursuant to fixed-price contracts is recognized under the proportional performance method of accounting. We routinely evaluate whether revenue and profitability should be recognized in the current period. We estimate the proportional performance on our fixed-price contracts on a monthly basis utilizing hours incurred to date as a percentage of total estimated hours to complete the project. This method is used because reasonably dependable estimates of costs and revenue earned can be made, based on historical experience and milestones identified in any particular contract. If we do not have a sufficient basis to measure progress toward completion, revenue is recognized upon completion of performance, subject to any warranty provisions or other project management assessments as to the status of work performed. Estimates of total project costs are continuously monitored during the term of an engagement. There are situations where the number of hours to complete projects may exceed our original estimate, as a result of an increase in project scope, unforeseen events that arise, or the inability of the client or the delivery team to fulfill their responsibilities. Accordingly, recorded revenues and costs are subject to revision throughout the life of a project based on current information and historical trends. Such revisions may result in increases or decreases to revenue and income and are reflected in the consolidated financial statements in the periods in which they are first identified. If our initial estimates of the resources required or the scope of work to be performed on a contract are inaccurate, or we do not manage the project properly within the planned time period, a provision for estimated losses on incomplete projects may be made. Any known or probable losses on projects are charged to operations in the period in which such losses are determined. A formal project review process takes place quarterly, although projects are continuously evaluated throughout the period. Management reviews the estimated total direct costs on each contract to determine if the estimated amounts are accurate, and estimates are adjusted as needed in the period identified. No losses were recognized on contracts during the period ended June 30, 2017.	The Company recognizes revenue primarily through the provision of consulting services. We generate revenue by providing consulting services under written service contracts with our customers. The service contracts we enter generally fall into two categories: (1) time-and-materials contracts and (2) fixed-price contracts. We consider amounts to be earned once evidence of an arrangement has been obtained, services are delivered, fees are fixed or determinable and collectability is reasonably assured. We establish billing terms at the time at which the project deliverables and milestones are agreed. Our standard payment terms are 60 days from invoice date. When a customer enters into a time-and-materials or fixed-price (or a periodic retainer-based) contract, the Company recognizes revenue in accordance with its evaluation of the deliverables in each contract. If the deliverables represent separate units of accounting, the Company then measures and allocates the consideration from the arrangement to the separate units, based on vendor specific objective evidence of the value for each deliverable. The revenue under time and materials contracts is recognized as services are rendered and performed at contractually agreed upon rates. Revenue pursuant to fixed-price contracts is recognized under the proportional performance method of accounting. We routinely evaluate whether revenue and profitability should be recognized in the current period. We estimate the proportional performance on our fixed-price contracts on a monthly basis utilizing hours incurred to date as a percentage of total estimated hours to complete the project. This method is used because reasonably dependable estimates of costs and revenue earned can be made, based on historical experience and milestones identified in any particular contract. If we do not have a sufficient basis to measure progress toward completion, revenue is recognized upon completion of performance, subject to any warranty provisions or other project management assessments as to the status of work performed. Estimates of total project costs are continuously monitored during the term of an engagement. There are situations where the number of hours to complete projects may exceed our original estimate, as a result of an increase in project scope, unforeseen events that arise, or the inability of the client or the delivery team to fulfill their responsibilities. Accordingly, recorded revenues and costs are subject to revision throughout the life of a project based on current information and historical trends. Such revisions may result in increases or decreases to revenue and income and are reflected in the consolidated financial statements in the periods in which they are first identified. If our initial estimates of the resources required or the scope of work to be performed on a contract are inaccurate, or we do not manage the project properly within the planned time period, a provision for estimated losses on incomplete projects may be made. Any known or probable losses on projects are charged to operations in the period in which such losses are determined. A formal project review process takes place quarterly, although projects are continuously evaluated throughout the period. Management reviews the estimated total direct costs on each contract to determine if the estimated amounts are accurate, and estimates are adjusted as needed in the period identified. No losses were recognized on contracts during the period ended December 31, 2016.

5 SHARE-BASED COMPENSATION

5 SHARE-BASED COMPENSATION	6 Months Ended	12 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Accounting Policies [Abstract]
SHARE-BASED COMPENSATION	On April 20, 2015, our Board of Directors and the holder of a majority of our outstanding shares of common stock approved the adoption of our 2015 Equity Incentive Award Plan (the “Plan”). The Plan allows for the issuance of up to 2,000,000 shares of our common stock for award grants. The Plan provides equity-based compensation through the grant of cash-based awards, nonqualified stock options, incentive stock options, stock appreciation rights, restricted stock, restricted stock units, performance shares, performance units and other stock-based awards. We believe that an adequate reserve of shares available for issuance under the Plan is necessary to enable us to attract, motivate and retain key employees and directors and to provide an additional incentive for such individuals through stock ownership and other rights that promote and recognize the financial success and growth of our Company. We granted options to purchase 185,000 shares of our common stock and 98,669 restricted stock units pursuant to the Plan during the six months ended June 30, 2017. Share based compensation expense for the period ended June 30, 2017 was $2,353,982. During the current quarter 174,680 restricted stock units were cancelled and an accelerated cost of $792,764 due to such cancellation has been accounted for as stock based compensation expense. As of June 30, 2017, out of the 2,000,000 shares available under the Plan, aggregate grants of 1,690,358 shares of our common stock had been granted as options and restricted stock units.	On April 20, 2015, our Board of Directors and the holder of a majority of our outstanding shares of common stock approved the adoption of our 2015 Equity Incentive Award Plan (the "Plan") and a grant of discretionary authority to the executive officers to implement and administer the Plan. The Plan allows for the issuance of up to 2,000,000 shares of our common stock for award grants (all of which can be incentive stock options). The Plan provides equity-based compensation through the grant of cash-based awards, nonqualified stock options, incentive stock options, stock appreciation rights, restricted stock, restricted stock units, performance shares, performance units and other stock-based awards. We believe that an adequate reserve of shares available for issuance under the Plan is necessary to enable us to attract, motivate and retain key employees and directors and to provide an additional incentive for such individuals through stock ownership and other rights that promote and recognize the financial success and growth of our Company. During the twelve months ended December 31, 2016, we granted 982,700 options to employees. As of December 31, 2016, aggregate grants under the Plan total 1,563,569 shares of our common stock.

6 INCOME TAXES

6 INCOME TAXES	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
INCOME TAXES	The provision for income taxes consists of the following components for the years ended December 31: 2016 2015 Current: Federal and state $ (355,243 ) $ 60,040 Foreign 96,357 - Total current provision (258,886 ) 60,040 Deferred: Federal and state (3,488,960 ) (979,006 ) Foreign - - Valuation allowance - 790,506 Total deferred benefit (3,488,960 ) (188,500 ) Total provision for income taxes $ (3,747,846 ) $ (128,460 ) The Company recorded a tax provision (benefit) of $(3,747,846) and $(128,460) for the periods ended December 31, 2016 and December 31, 2015, respectively. The reported tax provision (benefit) for the twelve-month periods ended December 31, 2016 and December 31, 2015 are based upon an estimated annual effective tax rate of 34% for all such periods. The effective tax rates reflected our combined federal and state income tax rates and the recognition of U.S. deferred tax liabilities for differences between the book and tax basis of goodwill. We assess the reliability of our deferred tax assets and assess the need for a valuation allowance on an ongoing basis. The periodic assessment of the net carrying value of our deferred tax assets under the applicable accounting rules is highly judgmental. We are required to consider all available positive and negative evidence in evaluating the likelihood that we will be able to realize the benefit of our deferred tax assets in the future. Such evidence includes scheduled reversals of deferred tax liabilities, projected future taxable income, tax planning strategies and the results of recent operations. Since this evaluation requires consideration of events that may occur some years into the future, there is significant judgment involved and our conclusion could be materially different should certain of our expectations not transpire. We have reviewed the tax positions taken, or to be taken, in our tax returns for all tax years currently open to examination by a taxing authority. As of December 31, 2016, the gross amount of unrecognized tax benefits exclusive of interest and penalties was zero. We have identified no other uncertain tax positions for which it is reasonably possible that the total amount of unrecognized tax benefits will significantly increase or decrease within the twelve months ending December 31, 2017. We remain subject to examination until the statute of limitations expires for each respective tax jurisdiction.

7 INTANGIBLE ASSETS

7 INTANGIBLE ASSETS	6 Months Ended	12 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	We amortize our intangible assets that have finite lives using the straight-line method. Amortization expense was $1,459,592 during the six months ended June 30, 2017. This amortization expense relates to customer lists and products capitalized on our balance sheet, which expire through 2020. As of June 30, 2017, and December 31, 2016, capitalized intangible assets were as follows: June 30, 2017 December 31, 2016 Capitalized intangible assets $ 12,517,627 $ 10,074,546 Accumulated amortization 1,459,592 1,309,842 Total intangible assets $ 11,058,035 $ 8,764,704 Our amortization schedule is as follows: Years ending December 31, Amount 2017 $ 1,470,513 2018 2,955,873 2019 2,727,968 2020 2,652,000 2021 1,251,681 Total $ 11,058,035 The Company’s intangible assets consist of the customer lists acquired from the Company’s acquisition of WinHire Inc, Ameri Georgia, Ameri Arizona, Virtuoso, Bigtech and Ameri California. The products acquired from the acquisition of Linear Logics. Corp. and the amount spent on improving those products are also categorized as intangible assets and are being amortized over the useful life of those products.	We amortize our intangible assets that have finite lives using either the straight-line method or based on estimated future cash flows to approximate the pattern in which the economic benefit of the asset will be utilized. Amortization expense was $1,309,842 and $164,750 during the twelve-month periods ended December 31, 2016 and December 31, 2015 respectively. This amortization expense relates to customer lists, which expire through 2020. As of December 31, 2016, and December 31, 2015, the aggregate capitalized intangible assets of the Company were as follows: December 31, 2016 December 31, 2015 Capitalized intangible assets $ 10,074,546 $ 3,279,263 Accumulated amortization 1,309,842 164,750 Total intangible assets $ 8,764,704 $ 3,114,513 The Company’s amortization schedule is as follows: Years ending December 31, Amount 2017 $ 2,464,184 2018 2,115,592 2019 1,748,250 2020 1,621,000 2021 815,678 Total $ 8,764,704 The Company has its own software products, namely Simple APO, Langer Index and IBP. Total costs incurred for developing these products during the twelve months ended December 31, 2016 was $55,104 and have been capitalized and are being amortized over the useful life of the software products. The Company’s intangible assets consists of the customer lists acquired from the Company’s acquisition of WinHire Inc, Ameri Georgia, DCM, Virtuoso and Bigtech. The products acquired from the acquisition of Linear Logics. Corp. and the amount spent on improving those products are also categorized as intangible assets and are being amortized over the useful life of those products.

8 GOODWILL

8 GOODWILL	6 Months Ended	12 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL	Goodwill represents the excess of the aggregate purchase price over the fair value of the net assets acquired in business combinations. Goodwill was comprised of the following amounts: June 30, 2017 December 31, 2016 Virtuoso $ 939,881 $ 939,881 Ameri Arizona 10,416,000 10,416,000 Bigtech 299,803 314,555 Ameri Consulting Service Pvt. Ltd. 1,948,118 1,948,118 Ameri Georgia 3,470,522 3,470,522 Ameri California 4,812,243 — Total $ 21,886,567 $ 17,089,076 As per Company policy, goodwill impairment tests will be conducted on an annual basis and any impairment will be reflected in the Company’s statements of operations.	Goodwill represents the excess of the aggregate purchase price over the fair value of the net assets acquired in businesses combinations. Goodwill was comprised of the following amounts: December 31, 2016 December 31, 2015 Virtuoso $ 939,881 $ - DCM 10,416,000 - Bigtech 314,555 - Ameri Consulting Service Pvt. Ltd. 1,948,118 - Ameri Georgia 3,470,522 3,470,522 Total $ 17,089,076 $ 3,470,522

9 ACCRUED EXPENSES AND OTHER LI

9 ACCRUED EXPENSES AND OTHER LIABILITIES	12 Months Ended
	Dec. 31, 2016
Payables and Accruals [Abstract]
ACCRUED EXPENSES AND OTHER LIABILITIES	Accrued expense and other liabilities as of December 31, 2016 and December 31, 2015 consisted of the following: December 31, 2016 December 31, 2015 Legal fee payable $ 386,497 $ 338,946 Advances from customers - 44,841 Tax payable 388,044 320,247 Audit fee payable 47,900 21,500 Other liabilities 145,524 310,784 Travelling & conveyance payable 16,358 1,010 Salaries & wages payable 8,044 - Bonus payable 62,060 - Consultancy fee payable 25,000 50,000 401(k) payable - 3,486 Total $ 1,079,427 $ 1,093,814

9A OTHER ITEMS

9A OTHER ITEMS	6 Months Ended
	Jun. 30, 2017
Payables and Accruals [Abstract]
OTHER ITEMS	The Company paid an in-kind dividend on its Series A Preferred Stock for the quarter ended March 31, 2017 by issuing 10,097 shares of Series A Preferred Stock to the sole holder of the Company’s Series A Preferred Stock. The Company has yet to make the dividend payment on its Series A Preferred Stock which was payable on June 30, 2017. The Company will pay the sole holder of the Series A Preferred Stock the accrued dividend in-kind pursuant to the terms of the Certificate of Designation contemporaneously with the filing of the Quarterly Report of Form 10-Q for the quarter ended June 30, 2017.

10 FAIR VALUE MEASUREMENT

10 FAIR VALUE MEASUREMENT	6 Months Ended	12 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENT	The group’s financial instruments consist primarily of cash and cash equivalent, accounts receivable, accounts payable, contingent consideration liability and accrued liabilities. The carrying amounts of accounts receivable, accounts payable, cash and cash equivalents and accrued liabilities are considered to be the same as their fair value, due to their short-term nature. Fair value is defined as the exchange price that would be received for an asset or an exit price paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The current accounting guidance for fair value measurements defines a three-level valuation hierarchy for disclosures as follows: · Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities; · Level 2 inputs are quoted prices for similar assets and liabilities in active markets or inputs that are observable for the asset or liability, either directly or indirectly through market corroboration, for substantially the full term of the financial instrument; and · Level 3 inputs are unobservable inputs based on our own assumptions used to measure assets and liabilities at fair value. A financial asset or liability’s classification within the hierarchy is determined based upon the lowest level input that is significant to the fair value measurement. The following table sets forth the financial assets, measured at fair value, by level within the fair value hierarchy as of June 30, 2017 and December 31, 2016: June 30, 2017 December 31, 2016 Level 3 Contingent consideration $ 5,346,688 $ 5,266,488 The following table presents the change in level 3 instruments: Three Months Ended June 30, 2017 Six Months Ended June 30, 2017 Opening balance 6,192,200 5,266,488 Additions during the period $ — $ 1,200,000 Paid/settlements (445,512 ) (719,800 ) Total gains recognized in Statement of Operations (400,000 ) (400,000 ) Closing balance 5,346,688 5,346,688 Contingent consideration pertaining to the acquisitions referred to in note 3 above as of June 30, 2017 has been classified under level 3 as the fair valuation of such contingent consideration has been done using one or more of the significant inputs which are not based on observable market data. The fair value of the contingent consideration was estimated using a discounted cash flow technique with significant inputs that are not observable in the market. The significant inputs not supported by market activity included our probability assessments of expected future cash flows related to the acquisitions during the earn-out period, appropriately discounted considering the uncertainties associated with the obligation, and calculated in accordance with the respective terms of the share purchase agreements. The amount of total gains/(losses) included in our Statement of Operations and Comprehensive Income/(Loss) is attributable to change in fair value of contingent consideration arising from the acquisition of Ameri Arizona were $(400,000) and $0 for the quarter ended June 30, 2017 and the year ended December 31, 2016, respectively.	We utilize the following valuation hierarchy for disclosure of the inputs to valuation used to measure fair value. This hierarchy prioritizes the inputs into three broad levels as follows: · Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities; · Level 2 inputs are quoted prices for similar assets and liabilities in active markets or inputs that are observable for the asset or liability, either directly or indirectly through market corroboration, for substantially the full term of the financial instrument; and · Level 3 inputs are unobservable inputs based on our own assumptions used to measure assets and liabilities at fair value. A financial asset or liability's classification within the hierarchy is determined based upon the lowest level input that is significant to the fair value measurement. As of both December 31, 2016 and December 31, 2015 we had no financial assets and liabilities required to be measured on a recurring basis. No financial instruments were transferred into or out of Level 3 classification during the twelve-month period ended December 31, 2016 and 2015.

11 EARNINGS (LOSS) PER SHARE

11 EARNINGS (LOSS) PER SHARE	6 Months Ended	12 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Accounting Policies [Abstract]
EARNINGS (LOSS) PER SHARE	A reconciliation of net income and weighted average shares used in computing basic and diluted net income per share is as follows: 2017 2016 Net income (loss) attributable to common stock holders $ (5,006,160 ) $ (2,304,376 ) Weighted average common shares outstanding 14,352,573 12,359,709 Basic net income (loss) per share of common stock $ (0.35 ) $ (0.19 ) Diluted net income (loss) per share of common stock $ (0.35 ) $ (0.19 ) Share based awards, inclusive of all grants made under the Plan, for which either the stock option exercise price or the fair value of the restricted share award exceeds the average market price over the period, have an anti- dilutive effect on earnings per share, and accordingly, are excluded from the diluted computations for all periods presented.	A reconciliation of net income and weighted average shares used in computing basic and diluted net income per share is as follows: Twelve Months Ended December 31, 2016 2015 Basic net income (loss) per share: Net income (loss) applicable to common shares $ (2,788,112 ) $ (814,075 ) Weighted average common shares outstanding 13,068,597 11,101,198 Basic net income (loss) per share of common stock $ (0.21 ) $ (0.07 ) Diluted net income (loss) per share: Net income (loss) applicable to common shares $ (2,788,112 ) $ (814,075 ) Weighted average common shares outstanding 13,068,597 11,101,198 Dilutive effects of convertible debt, stock options and warrants - - Weighted average common shares, assuming dilutive effect of stock options 13,068,597 11,101,198 Diluted net income (loss) per share of common stock $ (0.21 ) $ (0.07 ) Share-based awards, inclusive of all grants made under the Company’s equity plans, for which either the stock option exercise price or the fair value of the restricted share award exceeds the average market price over the period, have an anti-dilutive effect on earnings per share, and accordingly, are excluded from the diluted computations for all periods presented. During the twelve months ended December 31, 2016, we granted our directors and employees options to purchase 782,700 shares of our common stock and restricted stock units for 507,680 shares of our common stock. As of December 31, 2016, we had outstanding options to purchase 972,700 shares of the Company's common stock and restricted stock units for 590,869 shares of the Company’s common stock, resulting in share-based awards for a total of 1,563,569 shares of our common stock outstanding under the Plan leaving 436,431 share-based units available under the Plan. Due to the Company’s net loss, potential dilutive shares were not included in the calculation of diluted EPS on December 31, 2016, as it will have an antidilutive effect.

11A CONVERTIBLE NOTES

11A CONVERTIBLE NOTES	6 Months Ended
	Jun. 30, 2017
Convertible Notes
CONVERTIBLE NOTES	On March 7, 2017, we completed the sale and issuance of 8% Convertible Unsecured Promissory Notes (the “2017 Notes”) for aggregate proceeds to us of $1,250,000 from four accredited investors, including one of the Company’s directors, Dhruwa N. Rai. The 2017 Notes were issued pursuant to Securities Purchase Agreements between the Company and each investor. The 2017 Notes bear interest at 8% per annum until maturity in March 2020, with interest being paid annually on the first, second and third anniversaries of the issuance of the 2017 Notes beginning in March 2018. From and after an event of default and for so long as the event of default is continuing, the 2017 Notes will bear default interest at the rate of 10% per annum. The 2017 Notes can be prepaid by us at any time without penalty. The 2017 Notes are convertible into shares of our common stock at a conversion price of (i) in the event that any registration statement for the public offering of common stock filed by the Company with the Securities and Exchange Commission (the “SEC”) in connection with an uplisting to a national stock exchange is declared effective by the SEC on or prior to December 31, 2017, such price per share that is equal to 68% of the price per share of common stock offered and sold pursuant to such registration statement, or (ii) if no such registration statement is declared effective by December 31, 2017, such price per share that is equal to the weighted average closing price per share of the Company’s common stock for the 20 trading days immediately preceding December 31, 2017, subject to adjustment under certain circumstances. The 2017 Notes rank junior to our secured credit facility with Sterling National Bank. The 2017 Notes also include certain negative covenants including, without the investors’ approval, restrictions on dividends and other restricted payments and reclassification of its stock.

12 EMPLOYEE BENEFIT PLAN

12 EMPLOYEE BENEFIT PLAN	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
EMPLOYEE BENEFIT PLAN	The Company has a 401(k)-tax deferred savings plan (the “401(k) Plan”) that is available to all employees who satisfy certain minimum hour requirements each year. The Company matches 100% of the first 3% of a participant’s salary contributed under the 401(k) Plan and 50% on the next 2% of each participant's salary contributed under the 401(k).

13 OPTIONS

13 OPTIONS	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
OPTIONS	As of December 31, 2016 and December 31, 2015, the Company had issued and outstanding options to purchase 972,700 and 150,000 shares of our common stock, respectively. On May 26, 2015, the Company issued an option to purchase 100,000 shares of common stock to non-employee directors of the Company. Prior to this issuance, the Company had not granted any option. This tranche of options vested on the anniversary of the grant date at an exercise price of $2.00 per share and expires on May 26, 2021. This tranche of options was valued using the Black-Scholes pricing model. Significant assumptions used in the valuation of this tranche of options include an expected term of 2.75 years, expected volatility of 50%, a date of issue risk free interest rate of 1.53% and expected dividend yield of 0%. The aggregate value of these options on the grant date was $36,304 and the option expense for December 31, 2016 and December 31, 2015 was determined to be $14,520 and $21,784, respectively. As of December 31, 2016, no options had been exercised from this tranche of options. On November 16, 2015, the Company issued an option to purchase 50,000 shares of common stock to an employee of the Company. This tranche of options was to vest in equal installments over three years at an exercise price of $4.01 per share and was to expire on November 16, 2021. This tranche of options was valued using the Black-Scholes pricing model. Significant assumptions used in the valuation of this tranche of options include an expected term of 3.25 years, expected volatility of 50%, a date of issue risk free interest rate of 1.66% and expected dividend yield of 0%. The aggregate value of these options on the grant date was $73,265 and the option expense for December 31, 2016 and December 31, 2015 was determined to be $7,123 and $929. As of December 31, 2016, these options had been cancelled. On January 22, 2016, the Company issued an option to purchase 5,000 shares of common stock to an employee of the Company. This tranche of options was to vest in equal installments over three years at an exercise price of $6.02 per share and was to expire on January 22, 2021. This tranche of options was valued using the Black-Scholes pricing model. Significant assumptions used in the valuation of this tranche of options include an expected term of 3.25 years, expected volatility of 50%, a date of issue risk free interest rate of 1.49% and expected dividend yield of 0%. The aggregate value of these options on the grant date was $10,944 and the option expense for December 31, 2016 and 2015 was determined to be $854 and $0, respectively. As of December 31, 2016, these options had been cancelled. On January 28, 2016, the Company issued an option to purchase 100,000 shares of common stock to an employee of the Company. This tranche of options was to vest in equal installments over three years at an exercise price of $6.02 per share and was to expire on January 28, 2021. This tranche of options was valued using the Black-Scholes pricing model. Significant assumptions used in the valuation of this tranche of options include an expected term of 3.25 years, expected volatility of 50%, a date of issue risk free interest rate of 1.40% and expected dividend yield of 0%. The aggregate value of these options on the grant date was $218,314 and the option expense for December 31, 2016 and 2015 was determined to be $61,776 and $0, respectively. As of December 31, 2016, these options had been cancelled. On May 10, 2016, the Company issued an option to purchase 500,000 shares of common stock to a non-employee director of the Company. This tranche of options was to vests (a) as to 166,667 shares on May 10, 2017, (b) as to a further 166,667 shares on May 10, 2018, and (c) as to the remaining 166,666 shares on May 10, 2019, at an exercise price of $6.00 per share and expires on May 10, 2022. This tranche of options was valued using the Black-Scholes pricing model. Significant assumptions used in the valuation of this tranche of options include an expected term of three years, expected volatility of 50%, a date of issue risk free interest rate of 0.57% and expected dividend yield of 0%. The value on the grant date of these options was $1,737,445 and the option expense for December 31, 2016 and 2015 was determined to be $370,496 and $0, respectively. As of December 31, 2016, no options had been exercised from this tranche of options. On June 28, 2016, the Company issued an option to purchase 25,000 shares of common stock to a non-employee director of the Company. This tranche of options vests on the anniversary of the grant date at an exercise price of $6.51 and expires on June 28, 2022. This tranche of options was valued using the Black-Scholes pricing model. Significant assumptions used in the valuation of this tranche of options include an expected term of three years, expected volatility of 50%, a date of issue risk free interest rate of 0.57% and expected dividend yield of 0%. The value on the grant date of these options was $55,251 and the option expense for December 31, 2016 and 2015 was determined to be $9,359 and $0, respectively. As of December 31, 2016, no options had been exercised from this tranche of options. On September 8, 2016, the Company issued options to employees of the Company to purchase 215,200 shares of common stock. These option grants vest over four years at an exercise price of $6.51 per share and expire on September 8, 2020. This tranche of options was valued using the Black-Scholes pricing model. Significant assumptions used in the valuation of this tranche of options include an expected term of four years, expected volatility of 50%, a date of issue risk free interest rate of 0.57% and expected dividend yield of 0%. The value on the grant date of these options was $546,318 and the option expense for December 31, 2016 and 2015 was determined to be $49,239 and $0, respectively. As of December 31, 2016, no options had been exercised from this tranche of options. Number of Shares Weighted Avg. Exercise Price Options outstanding at December 31, 2015 150,000 2.67 Granted 982,700 $ 6.79 Exercised - - Cancelled / Expired (160,000 ) 5.41 Outstanding at December 31, 2016 972,700 $ 6.38 As of December 31, 2016 and December 31, 2015 the outstanding options had a weighted average remaining term and intrinsic value of 4.33 and 0 years and $500,000 and $0, respectively. Outstanding and Exercisable Options Average Exercise Price Number of Shares Remaining Average Contractual Life (in years) Exercise Price times number of Shares Weighted Average Exercise Price Intrinsic Value $ 2.00 100,000 3.40 $ 200,000 $ 2.00 $ 451,000

14 WARRANTS

14 WARRANTS	12 Months Ended
	Dec. 31, 2016
Temporary Equity Disclosure [Abstract]
WARRANTS	Below is a table summarizing the Company's outstanding warrants for the year ended December 31, 2016: Number of Shares Weighted Avg. Exercise Price Weighted Avg. Remaining Term Intrinsic Value Outstanding at December 31, 2015 2,777,777 1.80 4.41 $ 13,333,330 Granted 1,000,000 6.00 - - Exercised 1,111,111 1.80 - - Outstanding at December 31, 2016 2,666,666 1.80 3.90 $ 15,444,440 For the year ended December 31, 2016 and December 31, 2015, the Company incurred no warrants based expense.

14A NON-CONTROLLING INTEREST

14A NON-CONTROLLING INTEREST	6 Months Ended
	Jun. 30, 2017
Noncontrolling Interest [Abstract]
NON-CONTROLLING INTEREST	The subsidiaries of the Company are all direct or indirect wholly-owned subsidiaries, except for Bellsoft India Solutions Private Limited (“Bellsoft India”) and Ameritas Technologies India Private Limited, of which the Company held 72% and 76% of the equity of each company, respectively, through March 31, 2017. On March 31, 2017, Ameri Georgia (parent of Bellsoft India) acquired the remaining 28% of the equity of Bellsoft India held by minority shareholders for approximately $8,200. At the time of the acquisition, the Company reversed the amount payable to non-controlling interest of $3,383 and the same amount was recorded as additional paid-in-capital. The Company attributes relevant gains and losses to such non-controlling interests for every financial year. During the three months ended June 30, 2017, 2016, and the six months ended June 30, 2017, 2016 the profit attributable to the holders of non-controlling interests amounted to $15,388 and $0 and $11,872 and $0, respectively.

15 RESTRICTED STOCK UNITS

15 RESTRICTED STOCK UNITS	12 Months Ended
	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
RESTRICTED STOCK UNITS	On August 4, 2015, the Company issued restricted stock units for 83,189 shares of common stock to non-employee directors of the Company. Prior to this issuance there no restricted stock unit grants had been made by the Company. This tranche of restricted stock units was valued at $3.51 per share, the market value per share on the date of the grant, and vested on the anniversary of the grant date. The aggregate value of the restricted stock units on the grant date was $291,994 and the restricted stock unit expense for December 31, 2016 and December 31, 2015 was determined to be $172,797 and $119,197, respectively. As of December 31, 2016, 83,189 restricted stock units had vested. On May 10, 2016, the Company issued restricted stock units for 500,000 shares of common stock to a non-employee director. This tranche of restricted stock units was valued at $7.00 per share, the market value per share on the date of the grant, and vests (a) as to 166,667 shares, on May 10, 2017, (b) as to a further 166,667 shares, on May 10, 2018, and (c) as to the remaining 166,666 shares, on May 10, 2019, subject to the grantee continuing to be a director of the Company through such date. The aggregate value of the restricted stock units on the grant date of the restricted stock units was $3,500,000 and the restricted stock unit expense for December 31, 2016 was determined to be $746,348. As of December 31, 2016, none of the foregoing restricted stock units had vested. On June 28, 2016, the Company issued restricted stock units for 7,680 shares of common stock to a non-employee director. This tranche of restricted stock units was valued at $6.51 per share, the market value per share on the date of the grant, and vests on the anniversary of the grant date. The aggregate value of the restricted stock units on the grant date of the restricted stock units was $49,997 and the restricted stock unit expense for December 31, 2016 was determined to be $25,135. As of December 31, 2016, none of the foregoing restricted stock units had vested.

16 DEBT

16 DEBT	6 Months Ended	12 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Debt
BANK DEBT	On July 1, 2016, the Company entered into a Loan and Security Agreement (the “Loan Agreement”), with its wholly-owned subsidiaries Ameri and Partners Inc and Ameri Georgia, as borrowers (the “Borrowers”), the Company and its wholly-owned subsidiaries Linear Logics, Corp. and WinHire Inc serving as guarantors, the Company’s Chief Executive Officer, Giri Devanur, serving as a validity guarantor, and Sterling National Bank, N.A. (as lender and as agent, “Sterling”). The Company joined Ameri Arizona, Virtuoso and Ameri California as borrowers under the Loan Agreement following their respective acquisition. Under the Loan Agreement, the Borrowers can borrow up to an aggregate of $10 million, which includes up to $8 million in principal for revolving loans (the “Revolving Loans”) for general working capital purposes, up to $2 million in principal pursuant to a term loan (the “Term Loan”) for the purpose of a permitted business acquisition and up to $200,000 for letters of credit. A portion of the proceeds of the Loan Agreement were also used to repay the November 20, 2015 credit facility that was entered into between the Company, its wholly-owned subsidiary Ameri Georgia and Federal National Payables, Inc. The maturity of the loans under the Loan Agreement are as follows: Revolving Loan Maturity Date: July 1, 2019; provided, however, that the Revolving Loan Maturity Date will extend and renew automatically for successive one-year terms on each anniversary of the initial Revolving Loan Maturity Date (each an “Anniversary Date”) thereafter, unless not less than sixty (60) days prior to any such Anniversary Date, written notice of non-renewal is given by either party to the other, in which case the Revolving Loan Maturity Date will be such next Anniversary Date. Term Loan Maturity Date: The earliest of (a) the date following acceleration of the Term Loan and/or the Revolving Loans; (b) the Revolving Loan Maturity Date; or (c) July 1, 2019. Interest under the Loan Agreement is payable monthly in arrears and accrues as follows: (a) in the case of Revolving Loans, a rate per annum equal to the sum of (i) the Wall Street Journal Prime Rate plus (ii) 2.00%; (b) in the case of the Term Loan, a rate per annum equal to the sum of (i) the Wall Street Journal Prime Rate plus (ii) 3.75%; and (c) in the case of other obligations of the Borrowers, a rate per annum equal to the sum of (i) the greater of (A) 3.25% or (B) Wall Street Journal Prime Rate plus (ii) 3.75%. The Loan Agreement also requires the payment of certain fees, including, but not limited to letter of credit fees and an unused Revolving Loans fee. The Loan Agreement contains financial and other covenant requirements, including, but not limited to, financial covenants that require the Borrowers to not permit capital expenditures above $150,000 in any fiscal year, maintain a fixed charge coverage ratio of not less than 2.00 to 1.00 and maintain certain debt to EBITDA ratios. The Loan Agreement also requires the Company and Borrowers to obtain Sterling’s consent before making any permitted acquisitions. The amounts borrowed by the Borrowers under the Loan Agreement are guaranteed by the guarantors, and the Loan Agreement is secured by substantially all of the Borrowers’ assets. The principal amount of the Term Loan will be repaid as follows: (i) equal consecutive monthly installments in the amount of $33,333.33 each, paid on the first day of each calendar month and (ii) one final payment of the entire remaining principal balance, together with all accrued unpaid interest on the Term Loan maturity date. The Company has not been in conformance with the financial covenants contained in its Loan Agreement with Sterling National Bank. The Company received a waiver from Sterling National Bank for its non-compliance with the Loan Agreement for the quarter ended March 31, 2017 and June 30, 2017 in exchange for the payment of a fee of $5,000 for each quarterly waiver. The Company does not expect to be in compliance with the terms of the Loan Agreement following the conclusion of the terms of the waivers granted by Sterling National Bank. The Company is continuing to work with Sterling National Bank to address its non-compliance. If we are unable to obtain future waivers from Sterling National Bank, the bank could declare our loans with it to be in default and elect to claim all amounts outstanding to be immediately due and payable and terminate all commitments to extend further credit. If we are unable to repay the outstanding amounts, Sterling National Bank could proceed against the collateral granted to it to secure our indebtedness to it. We pledged substantially all of our assets as collateral under the Loan Agreement. The Loan Agreement is also supported by a limited guaranty from Giri Devanur, our President and Chief Executive Officer. If Sterling National Bank accelerates the repayment of our loans, there is no assurance that we will have sufficient assets to repay the loans. A default under the Loan Agreement may also result in an event of default under the Company’s outstanding convertible notes. We are currently looking for additional sources of financing, however there is no guarantee that we will have additional financing available to us. Interest paid on the Term Loan during the period ended June 30, 2017 amounted to $69,625. Principal repaid on the Term Loan during the period ended June 30, 2017 was $200,000. The short term and long-term outstanding balances on the Term Loan as of June 30, 2017 was $399,996 and $1,323,470, respectively. The outstanding balance of the Revolving Loans as of June 30, 2017 was $3,794,042. Bigtech, which was acquired as of July 1, 2016, had a term loan of $16,283 and a line of credit for $311,412 as of June 30, 2017. The Bigtech line of credit is with an Indian bank, HDFC Bank Limited, and was entered into on June 3, 2015 for Bigtech’s working capital requirements. The line of credit is for up to $416,667 with an interest rate of 11.85% per annum and maturity in June 2020. The Bigtech term loan accrues interest at the rate of 10.30% per annum and matures in 2020. Both the term loan and the line of credit were already in place when the Company acquired Bigtech. Interest paid during the period ended June 30, 2017 amounted to $20,543 for the term loan and line of credit held by Bigtech.	On July 1, 2016, the Company entered into that certain Loan and Security Agreement (the "Loan Agreement"), with its wholly-owned subsidiaries Ameri and Partners Inc and Bellsoft, Inc., as borrowers (the "Borrowers"), the Company and its wholly-owned subsidiaries Linear Logics, Corp. and WinHire Inc serving as guarantors, the Company's Chief Executive Officer, Giri Devanur, serving as a validity guarantor, and Sterling National Bank, N.A. (as lender and as agent, "Sterling"). The Company joined DCM, Virtuoso and ATCG as borrowers under the Loan Agreement following their respective acquisition. Under the Loan Agreement, the Borrowers can borrow up to an aggregate of $10 million, which includes up to $8 million in principal for revolving loans (the "Revolving Loans") for general working capital purposes, up to $2 million in principal pursuant to a term loan (the "Term Loan") for the purpose of a permitted business acquisition and up to $200,000 for letters of credit. A portion of the proceeds of the Loan Agreement were also used to repay the November 20, 2015 credit facility that was entered into between the Company, its wholly-owned subsidiary Bellsoft, Inc. (Ameri Georgia) and Federal National Payables, Inc. The maturity of the loans under the Loan Agreement are as follows: Revolving Loan Maturity Date: July 1, 2019; provided, however, that the Revolving Loan Maturity Date will extend and renew automatically for successive one-year terms on each anniversary of the initial Revolving Loan Maturity Date (each an "Anniversary Date") thereafter, unless not less than sixty (60) days prior to any such Anniversary Date, written notice of non-renewal is given by either party to the other, in which case the Revolving Loan Maturity Date will be such next Anniversary Date. Term Loan Maturity Date: The earliest of (a) the date following acceleration of the Term Loan and/or the Revolving Loans; (b) the Revolving Loan Maturity Date; or (c) July 1, 2019. Interest under the Loan Agreement is payable monthly in arrears and accrues as follows: (a) in the case of Revolving Loans, a rate per annum equal to the sum of (i) the Wall Street Journal Prime Rate plus (ii) 2.00%; (b) in the case of the Term Loan, a rate per annum equal to the sum of (i) the Wall Street Journal Prime Rate plus (ii) 3.75%; and (c) in the case of other obligations of the Borrowers, a rate per annum equal to the sum of (i) the greater of (A) 3.25% or (B) Wall Street Journal Prime Rate plus (ii) 3.75%. The Loan Agreement also requires the payment of certain fees, including, but not limited to letter of credit fees and an unused Revolving Loans fee. The Loan Agreement contains financial and other covenant requirements, including, but not limited to, financial covenants that require the Borrowers to not permit capital expenditures above $150,000 in any fiscal year, maintain a fixed charge coverage ratio of not less than 2.00 to 1.00 and maintain certain debt to EBITDA ratios. The Loan Agreement also requires the Company and Borrowers to obtain Sterling's consent before making any permitted acquisitions. The principal amount of the Term Loan will be repaid as follows: (i) equal consecutive monthly installments in the amount of $33,333.33 each, paid on the first day of each calendar month and (ii) one final payment of the entire remaining principal balance, together with all accrued unpaid interest on the Term Loan maturity date. The Company's outstanding balance with Sterling National Bank for the Term Loan and Revolving Loans was $1,923,466 and $2,743,177, respectively, as of December 31, 2016. The Company did not fulfill certain of the financial covenants contained in its Loan Agreement with Sterling National Bank as of December 31, 2016. Sterling National Bank waived the Company’s non-compliance with the Loan Agreement through December 31, 2016 without penalty or the payment of any fee by the Company. Bigtech, which was acquired as of July 1, 2016, had a term loan of $18,101 and a line of credit for $345,713 as of December 31, 2016. The Bigtech line of credit is with the Indian bank HDFC Bank Limited and was entered into on June 3, 2015 for Bigtech’s working capital requirements. The line of credit is for up to $416,667 with an interest rate of 11.85% per annum and maturity in June 2030. The Bigtech term loan accrues interest at the rate of 10.30% per annum and matures in 2020. Both the term loan and the line of credit were already in place when the Company acquired Bigtech. Short-term Debt: The following summarizes our short-term debt balances as of December 31: 2016 2015 Notes outstanding under revolving credit facility $ 3,088,890 $ 1,235,935 Term loan - current maturities 405,376 - Total short-term debt $ 3,494,266 $ 1,235,935 Long-term Debt: The following summarizes our long-term debt balances as of December 31: 2016 2015 Term loan, due 2019 $ 1,941,567 $ - Less: Current maturities 405,376 - Long-term debt, net of current maturities $ 1,536,191 $ - The following represents the schedule of maturities of our long-term debt: Year Amounts 2017 $ 405,376 2018 405,376 2019 1,130,815 Total $ 1,941,567

17 COMMITMENTS AND CONTINGENCIE

17 COMMITMENTS AND CONTINGENCIES	6 Months Ended	12 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Accounting Policies [Abstract]
COMMITMENTS AND CONTINGENCIES	Operating Leases The Company’s principal facility is located in Princeton, New Jersey. The Company also leases office space in various locations with expiration dates between 2016 and 2020. The lease agreements often include leasehold improvement incentives, escalating lease payments, renewal provisions and other provisions which require the Company to pay taxes, insurance, maintenance costs, or defined rent increases. All of the Company’s leases are accounted for as operating leases. Rent expense is recorded over the lease terms on a straight-line basis. Rent expense was $ 151,797and $57,434 for the six months ended June 30, 2017 and 2016, respectively. The increase during the comparative periods is due to the addition of office space through the acquisition of Ameri Arizona, Virtuoso, Bigtech and Ameri California. The Company has entered into an operating lease for its primary office facility in Princeton, New Jersey, which expires in July 2019. The future minimum rental payments under these lease agreements are as follows: Year ending December 31, Amount 2017 $ 124,334 2018 140,828 2019 103,283 2020 70,333 2021 7,371 Total $ 446,149	Operating Leases The Company's principal facility is located in Princeton, New Jersey. The Company also leases office space in various locations with expiration dates between 2016 and 2020. The lease agreements often include leasehold improvement incentives, escalating lease payments, renewal provisions and other provisions which require the Company to pay taxes, insurance, maintenance costs, or defined rent increases. All of the Company's leases are accounted for as operating leases. Rent expense is recorded over the lease terms on a straight-line basis. Rent expense was $220,280 and $47,475 for the twelve months ended December 31, 2016 and December 31, 2015, respectively. The increase during these periods is due to new office space that was leased by the Company in Princeton, New Jersey on July 1, 2015 and the addition of office space through the acquisition of DCM, Virtuoso and Bigtech. The Company has entered into an operating lease for its primary office facility in Princeton, New Jersey, which expires in July 2017. The future minimum rental payments under these lease agreements are as follows: Year ending December 31, Amount 2017 $ 251,512 2018 112,901 2019 79,478 2020 18,754 Total $ 462,645

18 SUBSEQUENT EVENTS

18 SUBSEQUENT EVENTS	6 Months Ended	12 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	During the third quarter of 2017, the Company began to streamline its operations following the acquisitions of Ameri Arizona and Ameri California. This streamlining is expected to impact about 20 employees and will result in a restructuring charge of approximately $80,000 in the quarter ending September 30, 2017. The Company anticipates that streamlining of its operations will result in annual savings of approximately $1.5 million, inclusive of payroll, benefits, office consolidations and other ancillary employee related costs.	On January 27, 2017, the Company issued 33,333 shares of its common stock its legal counsel, Olshan Frome Wolosky LLP ("Olshan"), in exchange for the cancellation of a portion of accrued and unpaid legal fees owed by the Company to Olshan. The Company partnered with NEC Corporation of America (NEC), in February 2017, to offer SAP HANA Migration services. Through this partnership, the Company will offer solutions to its clients aspiring to make the transition from SAP ECC (on-premise) applications to SAP HANA applications. NEC is a leading technology integrator providing integrated communications, analytics, security, biometrics and technology solutions. On March 7, 2017, the Company completed the sale and issuance of 8% Convertible Unsecured Promissory Notes (the "2017 Notes") for proceeds to us of an aggregate of $1,250,000, to four accredited investors, including one of the Company's directors, Dhruwa N. Rai. The 2017 Notes were issued pursuant to Securities Purchase Agreements with each investor, pursuant to which each investor purchased its 2017 Note from the Company. The 2017 Notes bear interest at 8% per annum until maturity in March 2020, with interest being paid annually on the first, second and third anniversaries of the issuance of the 2017 Notes beginning in March 2018. From and after an event of default and for so long as the event of default is continuing, the 2017 Notes will bear default interest at the rate of 10% per annum. The 2017 Notes can be prepaid by the Company at any time without penalty. The 2017 Notes are convertible into shares of Ameri common stock at a conversion price of (i) in the event that any registration statement for the public offering of common stock filed by the Company with the SEC in connection with an uplisting to a national stock exchange is declared effective by the SEC on or prior to December 31, 2017, such price per share that is equal to 68% of the price per share of common stock offered and sold pursuant to such registration statement, or (ii) if no such registration statement is declared effective by December 31, 2017, such price per share that is equal to the weighted average closing price per share of the Company’s common stock for the 20 trading days immediately preceding December 31, 2017, subject to adjustment under certain circumstances. The 2017 Notes rank junior to the Company’s secured credit facility with Sterling National Bank. The 2017 Notes also include certain negative covenants including, without the investors’ approval, restrictions on dividends and other restricted payments and reclassification of its stock. On March 10, 2017, the Company acquired 100% of the shares of ATCG Technology Solutions, Inc. (“ATCG”), a Delaware corporation, pursuant to the terms of a Share Purchase Agreement among the Company, ATCG, all of the stockholders of ATCG (the “Stockholders”) and the Stockholders’ representative. ATCG provides U.S. domestic, offshore and onsite SAP consulting services and has its main office in Folsom, California. The aggregate purchase price for the acquisition of ATCG consisted of: (a) 576,923 shares of our common stock, valued at approximately $3.8 million based on the closing price of our common stock on the closing date of the acquisition; (b) Unsecured promissory notes issued to certain of ATCG’s selling Stockholders for the aggregate amount of $3,750,000 (which notes bear interest at a rate of 6% per annum and mature on June 30, 2018); (c) Earn-out payments in shares of Ameri common stock (up to an aggregate value of $1,200,000 worth of shares) to be paid, if earned, in each of 2018 and 2019 based on certain revenue and EBITDA targets as specified in the purchase agreement. The Company estimates those targets will be fully achieved; and (d) An additional cash payment of $55,687 for cash that was left in ATCG at closing. The total purchase price of $8,784,533 was allocated to intangibles of $3.75 million, taking into consideration projected revenue from the acquired list of ATCG customers over a period of three years, and goodwill. The excess of total purchase price over the intangibles allocation has been allocated to goodwill. On March 13, 2017, the Company announced a merger proposal for Ciber, Inc. (“Ciber”). The proposal was rejected by Ciber and the Company did not further pursue a transaction with Ciber.

2 BASIS OF PRESENTATION (Polici

2 BASIS OF PRESENTATION (Policies)	6 Months Ended
	Jun. 30, 2017
BASIS OF PRESENTATION [Abstract]
Recent Accounting Pronouncements	Recent Accounting Pronouncements New Standards to Be Implemented In May 2014, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”) 2014-09, “Revenue from Contracts with Customers (Topic 606),” which supersedes the revenue recognition requirements in “Revenue Recognition (Topic 605).” This ASU requires an entity to recognize revenue when goods are transferred or services are provided to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. This ASU also requires disclosures enabling users of financial statements to understand the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. In August 2015, the FASB issued ASU 2015-14, “Revenue from Contracts with Customers (Topic 606), deferral of the Effective Date.” With the issuance of ASU 2015-14, the new revenue guidance ASU 2014-09 will be effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2018, using one of two prescribed retrospective methods. In April 2016, the FASB issued ASU 2016-10, “Revenue from Contracts with Customer (Topic 606), Identifying Performance Obligations and Licensing.” The guidance is applicable from the date of applicability of ASU 2014-09. This ASU finalizes the amendments to the guidance on the new revenue standard on the identification of performance obligations and accounting for licenses of intellectual property. In December 2016, the FASB issued ASU 2016-20, “Technical Corrections and Improvements (Topic 606)” which is applicable from the date of applicability of ASU 2014-09. This guidance provides optional exemptions from the disclosure requirement for remaining performance obligations for specific situations in which an entity need not estimate variable consideration to recognize revenue. In May 2016, FASB issued ASU No. 2016-12, “Narrow-Scope Improvements and Practical Expedients”. This amendment clarified certain aspects of Topic 606 and will be applicable from the date of applicability of ASU 2014-09. The Company is in process of evaluating the impact of the foregoing updates. In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)”. This new standard replaces the existing guidance on leases and requires the lessee to recognize a right-of-use asset and a lease liability for all leases with lease terms equal to or greater than twelve months. For finance leases, the lessee would recognize interest expense and amortization of the right-of-use asset, and for operating leases, the lessee would recognize total lease expense on a straight-line basis. This standard is effective for fiscal years, and interim periods within those fiscal years, beginning on or after December 15, 2018. Upon adoption, entities will be required to use a modified retrospective transition which provides for certain practical expedients. Entities are required to apply the new standard at the beginning of the earliest comparative period presented. Early adoption of this new standard is permitted. The Company is currently evaluating the effect this new standard will have on its consolidated financial statements and related disclosures. The Company does not expect the requirement to recognize a right-of-use asset and a lease liability for operating leases to have a material impact on the presentation of its consolidated statements of financial position. In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (ASU 2016-15), which clarifies how companies present and classify certain cash receipts and cash payments in the statement of cash flows. The guidance is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. Based on its current assessment, the Company does not expect the adoption of this update to have a material impact on its consolidated financial statements. On November 17, 2016, the FASB issued ASU 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash, which is intended to reduce diversity in the presentation of restricted cash and restricted cash equivalents in the statement of cash flows. This new standard requires that restricted cash and restricted cash equivalents be included as components of total cash and cash equivalents as presented on the statement of cash flows. As a result, entities will no longer present transfers between cash and cash equivalents and restricted cash and restricted cash equivalents in the statement of cash flows. ASU 2016-18 is effective for annual periods beginning after December 15, 2017 including interim periods within those fiscal years, but earlier adoption is permitted. The Company does not believe the adoption of this new standard will have a material impact on its consolidated financial statements. In January 2017, the FASB issued ASU No. 2017-04, simplifying the Test for Goodwill Impairment. Under this new standard, goodwill impairment would be measured as the amount by which a reporting unit’s carrying value exceeds its fair value, not to exceed the carrying value of goodwill. This ASU eliminates existing guidance that requires an entity to determine goodwill impairment by calculating the implied fair value of goodwill by hypothetically assigning the fair value of a reporting unit to all of its assets and liabilities as if that reporting unit had been acquired in a business combination. This update is effective for annual periods beginning after December 15, 2019, and interim periods within those periods. Early adoption is permitted for interim or annual goodwill impairment test performed on testing dates after January 1, 2017. The Company is in process of evaluating the impact of these updates. In January 2017, the FASB issued ASU No. 2017-01, clarifying the Definition of a Business, which clarifies and provides a more robust framework to use in determining when a set of assets and activities is a business. The amendments in this update should be applied prospectively on or after the effective date. This update is effective for annual periods beginning after December 15, 2017 and interim periods within those periods. Early adoption is permitted for acquisition or deconsolidation transactions occurring before the issuance date or effective date and only when the transactions have not been reported in issued or made available for issuance financial statements. The Company does not believe the adoption of this new standard will have a material impact on its consolidated financial statements. Standards Implemented In September 2015, the FASB issued ASU No. 2015-16, “Simplifying the Accounting for Measurement-Period Adjustments”. The guidance eliminates the requirement that an acquirer in a business combination account for a measurement period adjustment retrospectively. Instead, an acquirer will recognize a measurement period adjustment during the period in which the amount of the adjustment is determined. In addition, the portion of the amount recorded in current period earnings by line item that would have been recorded in previous reporting periods if the adjustment to the provisional amounts had been recognized as of the acquisition date should be presented separately on the face of the income statement or disclosed in the notes. This guidance was effective for fiscal years beginning after December 15, 2015, including interim periods within those fiscal years. This guidance did not have a material impact on the Company’s consolidated financial results. In March 2016, the FASB issued ASU No. 2016-09, “Compensation – Stock Compensation”. The new guidance changes the accounting for share based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities and classification in the Consolidated Statement of Cash Flows. The guidance is effective for annual periods beginning after December 15, 2016, and interim periods within those annual periods. This guidance did not have a material impact on the Company’s consolidated financial results.

3 BUSINESS COMBINATIONS (Tables

3 BUSINESS COMBINATIONS (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Business Combinations Tables
Purchase price allocation	Presented below is the summary of the foregoing acquisitions: Allocation of purchase price in millions of U.S. dollars Asset Component Ameri Georgia Bigtech Virtuoso Ameri Arizona Ameri California Intangible Assets 1.8 0.6 0.9 5.4 3.8 Goodwill 3.5 0.3 0.9 10.4 5.0 Working Capital Current Assets Cash 1.4 - - - - Accounts Receivable 5.6 - - - - Other Assets 0.2 - - - - 7.3 - - - - Current Liabilities Accounts Payable 1.3 - - - - Accrued Expenses & Other Current Liabilities 1.3 - - - - 2.7 - - - - Net Working Capital Acquired 4.6 - - - - Total Purchase Price 9.9 0.9 1.8 15.8 8.8	Allocation of purchase price in millions of U.S. dollars Asset Component Ameri Georgia Bigtech Virtuoso DCM Intangible Assets 1.8 0.6 0.9 5.4 Goodwill 3.5 0.3 0.9 10.4 Working Capital Current Assets Cash 1.4 — — — Accounts Receivable 5.6 — — — Other Assets 0.2 — — — 7.3 — — — Current Liabilities Accounts Payable 1.3 — — — Accrued Expenses & Other Current Liabilities 1.3 — — — 2.7 — — — Net Working Capital Acquired 4.6 — — — Total Purchase Price 9.9 0.9 1.8 15.8
Revenue and earnings information		Revenue and Earnings of Acquisitions since the date of acquisition (in millions of U.S. dollars) Ameri Georgia Bigtech Virtuoso DCM Year of acquisition 2015 2016 2016 2016 Revenue 8.6 0.5 1.1 7.7 Earnings 1.0 0.0 0.2 0.3
Pro forma information		Supplemental Pro Forma Information of Acquired Entities of Ameri Holdings, Inc. for the Year Ended December 31, 2016 (in millions of U.S. dollars) Ameri Holdings, Inc. Virtuoso DCM Total Revenue 36.1 1.5 12.4 50.0 Earnings (2.8 ) 0.1 1.0 (1.7 ) Supplemental Pro Forma Information of Acquired Entities of Ameri Holdings, Inc. for the Year Ended December 31, 2015 (in millions of U.S. dollars) Ameri Holdings, Inc. Virtuoso DCM Total Revenue 20.3 3.2 17.9 41.4 Earnings (0.8 ) 0.4 1.1 0.7

6 INCOME TAXES (Tables)

6 INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Provision for income taxes	2016 2015 Current: Federal and state $ (355,243 ) $ 60,040 Foreign 96,357 - Total current provision (258,886 ) 60,040 Deferred: Federal and state (3,488,960 ) (979,006 ) Foreign - - Valuation allowance - 790,506 Total deferred benefit (3,488,960 ) (188,500 ) Total provision for income taxes $ (3,747,846 ) $ (128,460 )

7 INTANGIBLE ASSETS (Tables)

7 INTANGIBLE ASSETS (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Capitalized intangible assets	As of June 30, 2017, and December 31, 2016, capitalized intangible assets were as follows: June 30, 2017 December 31, 2016 Capitalized intangible assets $ 12,517,627 $ 10,074,546 Accumulated amortization 1,459,592 1,309,842 Total intangible assets $ 11,058,035 $ 8,764,704	December 31, 2016 December 31, 2015 Capitalized intangible assets $ 10,074,546 $ 3,279,263 Accumulated amortization 1,309,842 164,750 Total intangible assets $ 8,764,704 $ 3,114,513
Amortization schedule	Our amortization schedule is as follows: Years ending December 31, Amount 2017 $ 1,470,513 2018 2,955,873 2019 2,727,968 2020 2,652,000 2021 1,251,681 Total $ 11,058,035	Years ending December 31, Amount 2017 $ 2,464,184 2018 2,115,592 2019 1,748,250 2020 1,621,000 2021 815,678 Total $ 8,764,704

8 GOODWILL (Tables)

8 GOODWILL (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	Goodwill represents the excess of the aggregate purchase price over the fair value of the net assets acquired in business combinations. Goodwill was comprised of the following amounts: June 30, 2017 December 31, 2016 Virtuoso $ 939,881 $ 939,881 Ameri Arizona 10,416,000 10,416,000 Bigtech 299,803 314,555 Ameri Consulting Service Pvt. Ltd. 1,948,118 1,948,118 Ameri Georgia 3,470,522 3,470,522 Ameri California 4,812,243 - Total $ 21,886,567 $ 17,089,076	December 31, 2016 December 31, 2015 Virtuoso $ 939,881 $ - DCM 10,416,000 - Bigtech 314,555 - Ameri Consulting Service Pvt. Ltd. 1,948,118 - Ameri Georgia 3,470,522 3,470,522 Total $ 17,089,076 $ 3,470,522

9 ACCRUED EXPENSES AND OTHER 33

9 ACCRUED EXPENSES AND OTHER LIABILITIES: (Tables)	12 Months Ended
	Dec. 31, 2016
Payables and Accruals [Abstract]
Accrued expense and other liabilities	December 31, 2016 December 31, 2015 Legal fee payable $ 386,497 $ 338,946 Advances from customers - 44,841 Tax payable 388,044 320,247 Audit fee payable 47,900 21,500 Other liabilities 145,524 310,784 Travelling & conveyance payable 16,358 1,010 Salaries & wages payable 8,044 - Bonus payable 62,060 - Consultancy fee payable 25,000 50,000 401(k) payable - 3,486 Total $ 1,079,427 $ 1,093,814

10 FAIR VALUE MEASUREMENT (Tabl

10 FAIR VALUE MEASUREMENT (Tables)	6 Months Ended
	Jun. 30, 2017
Fair Value Disclosures [Abstract]
Financial Assets, Measured at Fair Value	The following table sets forth the financial assets, measured at fair value, by level within the fair value hierarchy as of June 30, 2017 and December 31, 2016: June 30, 2017 December 31, 2016 Level 3 Contingent consideration $ 5,346,688 $ 5,266,488
Change in Level 3 Instruments	The following table presents the change in level 3 instruments: Three Months Ended June 30, 2017 Six Months Ended June 30, 2017 Opening balance 6,192,200 5,266,488 Additions during the period $ - $ 1,200,000 Paid/settlements (445,512 ) (719,800 ) Total gains recognized in Statement of Operations (400,000 ) (400,000 ) Closing balance 5,346,688 5,346,688

11 EARNINGS (LOSS) PER SHARE (T

11 EARNINGS (LOSS) PER SHARE (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Accounting Policies [Abstract]
A reconciliation of net income and weighted average shares used in computing basic and diluted net income	A reconciliation of net income and weighted average shares used in computing basic and diluted net income per share is as follows: 2017 2016 Net income (loss) attributable to common stock holders $ (5,006,160 ) $ (2,304,376 ) Weighted average common shares outstanding 14,352,573 12,359,709 Basic net income (loss) per share of common stock $ (0.35 ) $ (0.19 ) Diluted net income (loss) per share of common stock $ (0.35 ) $ (0.19 )	Twelve Months Ended December 31, 2016 2015 Basic net income (loss) per share: Net income (loss) applicable to common shares $ (2,788,112 ) $ (814,075 ) Weighted average common shares outstanding 13,068,597 11,101,198 Basic net income (loss) per share of common stock $ (0.21 ) $ (0.07 ) Diluted net income (loss) per share: Net income (loss) applicable to common shares $ (2,788,112 ) $ (814,075 ) Weighted average common shares outstanding 13,068,597 11,101,198 Dilutive effects of convertible debt, stock options and warrants - - Weighted average common shares, assuming dilutive effect of stock options 13,068,597 11,101,198 Diluted net income (loss) per share of common stock $ (0.21 ) $ (0.07 )

13 - OPTIONS (Tables)

13 - OPTIONS (Tables)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Number of shares outstanding	Number of Shares Weighted Avg. Exercise Price Options outstanding at December 31, 2015 150,000 2.67 Granted 982,700 $ 6.79 Exercised - - Cancelled / Expired (160,000 ) 5.41 Outstanding at December 31, 2016 972,700 $ 6.38
Outstanding and exercisable options	Outstanding and Exercisable Options Average Exercise Price Number of Shares Remaining Average Contractual Life (in years) Exercise Price times number of Shares Weighted Average Exercise Price Intrinsic Value $ 2.00 100,000 3.40 $ 200,000 $ 2.00 $ 451,000

14 WARRANTS (Tables)

14 WARRANTS (Tables)	12 Months Ended
	Dec. 31, 2016
Temporary Equity Disclosure [Abstract]
Outstanding warrants	Number of Shares Weighted Avg. Exercise Price Weighted Avg. Remaining Term Intrinsic Value Outstanding at December 31, 2015 2,777,777 1.80 4.41 $ 13,333,330 Granted 1,000,000 6.00 - - Exercised 1,111,111 1.80 - - Outstanding at December 31, 2016 2,666,666 1.80 3.90 $ 15,444,440

16 DEBT (Tables)

16 DEBT (Tables)	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Short-term debt balances	2016 2015 Notes outstanding under revolving credit facility $ 3,088,890 $ 1,235,935 Term loan - current maturities 405,376 - Total short-term debt $ 3,494,266 $ 1,235,935
Long-term debt balances	2016 2015 Term loan, due 2019 $ 1,941,567 $ - Less: Current maturities 405,376 - Long-term debt, net of current maturities $ 1,536,191 $ -
Schedule of maturities of our long-term debt	Year Amounts 2017 $ 405,376 2018 405,376 2019 1,130,815 Total $ 1,941,567

17 COMMITMENTS AND CONTINGENC39

17 COMMITMENTS AND CONTINGENCIES (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Accounting Policies [Abstract]
Future minimum rental payments under these lease agreements	The future minimum rental payments under these lease agreements are as follows: Year ending December 31, Amount 2017 $ 124,334 2018 140,828 2019 103,283 2020 70,333 2021 7,371 Total $ 446,149	Year ending December 31, Amount 2017 $ 251,512 2018 112,901 2019 79,478 2020 18,754 Total $ 462,645

2 BASIS OF PRESENTATION (Detail

2 BASIS OF PRESENTATION (Details) - USD ($)	3 Months Ended			6 Months Ended		12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Mar. 31, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016	Dec. 31, 2015
BASIS OF PRESENTATION [Abstract]
Cost of Revenue	$ 9,935,468	$ 5,169,538	$ 19	$ 18,975,045	$ 10,926,845	$ 29,608,932	$ 13,391,504

3 BUSINESS COMBINATIONS (Detail

3 BUSINESS COMBINATIONS (Details)	12 Months Ended
	Dec. 31, 2016USD ($)
Ameri Georgia
Purchase price allocation	$ 9,900,000
Ameri Georgia | Intangible Asset
Purchase price allocation	1,800,000
Ameri Georgia | Goodwill
Purchase price allocation	3,500,000
Ameri Georgia | Cash
Purchase price allocation	1,400,000
Ameri Georgia | Accounts Receivable
Purchase price allocation	5,600,000
Ameri Georgia | Other Assets
Purchase price allocation	200,000
Ameri Georgia | Current Assets
Purchase price allocation	7,300,000
Ameri Georgia | Accounts Payable
Purchase price allocation	1,300,000
Ameri Georgia | Accrued Expenses & Other Current Liabilities
Purchase price allocation	1,300,000
Ameri Georgia | Current Liabilities
Purchase price allocation	2,700,000
Ameri Georgia | Net Working Capital Acquired
Purchase price allocation	4,600,000
BigTech
Purchase price allocation	900,000
BigTech | Intangible Asset
Purchase price allocation	600,000
BigTech | Goodwill
Purchase price allocation	300,000
Virtuoso
Purchase price allocation	1,800,000
Virtuoso | Intangible Asset
Purchase price allocation	900,000
Virtuoso | Goodwill
Purchase price allocation	900,000
DCM
Purchase price allocation	15,800,000
DCM | Intangible Asset
Purchase price allocation	5,400,000
DCM | Goodwill
Purchase price allocation	$ 10,400,000

3 BUSINESS COMBINATIONS (Deta42

3 BUSINESS COMBINATIONS (Details 1) - USD ($)	3 Months Ended		6 Months Ended		9 Months Ended	12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2015
Revenue	$ 12,268,259	$ 6,686,938	$ 24,609,186	$ 13,699,902		$ 36,145,589	$ 20,261,172
Earnings			$ (5,003,010)	$ (2,370,074)	$ (1,890,758)	(2,780,686)	(814,075)
Ameri Georgia
Revenue							8,600,000
Earnings							$ 1,000,000
BigTech
Revenue						500,000
Earnings						0
Virtuoso
Revenue						1,100,000
Earnings						200,000
DCM
Revenue						7,700,000
Earnings						$ 300,000

3 BUSINESS COMBINATIONS (Deta43

3 BUSINESS COMBINATIONS (Details 2) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Revenue	$ 50,000,000	$ 41,400,000
Earnings	(1,700,000)	700,000
Ameri Holdings Inc.
Revenue	36,100,000	20,300,000
Earnings	(2,800,000)	(800,000)
Virtuoso
Revenue	1,500,000	3,200,000
Earnings	100,000	400,000
DCM
Revenue	12,400,000	17,900,000
Earnings	$ 1,000,000	$ 1,100,000

3 BUSINESS COMBINATIONS (Deta44

3 BUSINESS COMBINATIONS (Details Narrative) - USD ($)	Jul. 29, 2016	Jul. 01, 2016	Jun. 22, 2016	Nov. 20, 2015	Mar. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Consideration payable					$ 20,164,724	$ 1,854,397	$ 3,649,267
Short-term consideration payable						1,918,781
Long-term consideration payable						$ 14,553,880
DC&M
Cash payment	$ 3,000,000
Shares of AMERI's common stock issued	1,600,000
Earn-out payments	$ 1,500,000
Capitalized intangible asset	$ 5,400,000
Virtuoso
Cash payment			$ 675,000
Shares of AMERI's common stock issued			101,250
Earn-out payments			$ 450,000
Capitalized intangible asset			$ 900,000
Bigtech Software Private Limited
Cash payment		$ 340,000
Shares of AMERI's common stock issued		51,000
Payable as commision if Company reaches revenue targets		$ 255,000
Capitalized intangible asset		$ 590,000
Bellsoft, Inc.
Cash payment				$ 3,000,000
Shares of AMERI's common stock issued				235,295
Quarterly cash payments to be paid on the last day of each calendar quarter of 2016				$ 250,000
Cash reimbursement to be paid 5 days following closing				1,000,000
To be paid within 30 days of closing				2,910,817
Earn-out payments				$ 500,000

3 BUSINESS COMBINATIONS (Deta45

3 BUSINESS COMBINATIONS (Details Narrative 2)	Mar. 10, 2017USD ($)shares	Oct. 21, 2016USD ($)	Sep. 22, 2016USD ($)	Jul. 29, 2016USD ($)$ / sharesshares	Jul. 22, 2016USD ($)$ / sharesshares	Jul. 01, 2016USD ($)$ / sharesshares	Nov. 20, 2015USD ($)shares	Sep. 01, 2015USD ($)	Jun. 30, 2017USD ($)$ / sharesshares	Jun. 30, 2016USD ($)	Jun. 30, 2017USD ($)$ / shares	Jun. 30, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2016USD ($)
Business Acquisition [Line Items]
Consideration of acquisition													$ 1,000,004	$ 2,607,253
Earn-out payments to be paid									$ 19,319,211		$ 19,319,211
Acquisition payments in 2016											694,711	$ 3,232,168
Change in estimate									$ 400,000	$ 0	$ 400,000	$ 0		0
Price per share (in dollars per share) | $ / shares									$ 6.51		$ 6.51
Business Combination, Assets and Liabilities Assumed [Abstract]
Goodwill									$ 21,886,567		$ 21,886,567		$ 3,470,522	17,089,076
Earn-out [Member]
Business Acquisition [Line Items]
Earn-out payments to be paid									5,346,688		5,346,688
Stock [Member]
Business Acquisition [Line Items]
Earn-out payments to be paid									12,189,973		12,189,973
Cash [Member]
Business Acquisition [Line Items]
Earn-out payments to be paid									7,129,238		$ 7,129,238
Ameri California [Member]
Business Acquisition [Line Items]
Consideration of acquisition	$ 8,784,533
Business acquisition, cash payment at closing	$ 55,687
Common stock, shares issued at closing (in shares) | shares	576,923
Membership interest acquired	100.00%
Unsecured promissory notes	$ 3,750,000
Unsecured promissory notes, percentage of interest rate	6.00%
Capitalized intangible asset	$ 375
Period of capitalized intangible asset											3 years
Value of common stock	38
Business Combination, Assets and Liabilities Assumed [Abstract]
Intangible Assets	38
Goodwill	50								4,812,243		$ 4,812,243			0
Current Assets [Abstract]
Cash	0
Accounts Receivable	0
Other Assets	0
Current Assets, Total	0
Current Liabilities [Abstract]
Accounts Payable	0
Accrued Expenses & Other Current Liabilities	0
Current Liabilities, Total	0
Net Working Capital Acquired	0
Total Purchase Price	88
Ameri California [Member] | Stock [Member]
Business Acquisition [Line Items]
Earn-out payments to be paid	$ 1,200,000
Acquisition of Virtuoso [Member]
Business Acquisition [Line Items]
Consideration of acquisition					$ 1,831,881
Business acquisition, cash payment at closing		$ 675,000
Common stock, shares issued at closing (in shares) | shares					101,250
Acquisition payments in 2016									$ 64,736
Stock earn-out payments to be paid (in shares) | shares									12,408
Period of capitalized intangible asset											3 years
Value of common stock					$ 700,000
Price per share (in dollars per share) | $ / shares					$ 6.51
Considered Earn-out Percentage of Purchase Price					50.00%
Considered Amount from Contingent Consideration					$ 1,000,000
Business Combination, Assets and Liabilities Assumed [Abstract]
Intangible Assets					9
Goodwill					9
Current Assets [Abstract]
Cash					0
Accounts Receivable					0
Other Assets					0
Current Assets, Total					0
Current Liabilities [Abstract]
Accounts Payable					0
Accrued Expenses & Other Current Liabilities					0
Current Liabilities, Total					0
Net Working Capital Acquired					0
Total Purchase Price					18
Acquisition of Virtuoso [Member] | Stock [Member]
Business Acquisition [Line Items]
Earn-out payments to be paid					560,807
Acquisition of Virtuoso [Member] | Cash [Member]
Business Acquisition [Line Items]
Earn-out payments to be paid					$ 450,000
Bigtech Software Private Limited [Member]
Business Acquisition [Line Items]
Consideration of acquisition						$ 850,000
Business acquisition, cash payment at closing			$ 340,000
Warrants purchase (in shares) | shares						51,000
Warrants purchase period											2 years
Commission to be paid in cash						$ 255,000
Membership interest acquired						100.00%
Period of capitalized intangible asset											3 years
Value of common stock						$ 250,000
Price per share (in dollars per share) | $ / shares						$ 6.51
Business Combination, Assets and Liabilities Assumed [Abstract]
Intangible Assets						$ 6
Goodwill						3			$ 299,803		$ 299,803			314,555
Current Assets [Abstract]
Cash						0
Accounts Receivable						0
Other Assets						0
Current Assets, Total						0
Current Liabilities [Abstract]
Accounts Payable						0
Accrued Expenses & Other Current Liabilities						0
Current Liabilities, Total						0
Net Working Capital Acquired						0
Total Purchase Price						$ 9
Ameri Arizona [Member]
Business Acquisition [Line Items]
Consideration of acquisition				$ 15,816,000
Business acquisition, cash payment at closing				$ 3,000,000
Common stock, shares issued at closing (in shares) | shares				1,600,000
Commission to be paid in cash									300,000
Membership interest acquired				100.00%
Period of capitalized intangible asset											3 years
Value of common stock				$ 104
Change in estimate				$ 400,000
Price per share (in dollars per share) | $ / shares				$ 6.51
Business Combination, Assets and Liabilities Assumed [Abstract]
Intangible Assets				$ 54
Goodwill				104					10,416,000		$ 10,416,000			10,416,000
Current Assets [Abstract]
Cash				0
Accounts Receivable				0
Other Assets				0
Current Assets, Total				0
Current Liabilities [Abstract]
Accounts Payable				0
Accrued Expenses & Other Current Liabilities				0
Current Liabilities, Total				0
Net Working Capital Acquired				0
Total Purchase Price				158
Ameri Arizona [Member] | Cash [Member]
Business Acquisition [Line Items]
Earn-out payments to be paid				$ 1,500,000
Ameri Georgia [Member]
Business Acquisition [Line Items]
Number of consultants							175
Consideration of acquisition							$ 9,910,817
Business acquisition, cash payment at closing							$ 3,000,000
Common stock, shares issued at closing (in shares) | shares							235,295
Quarterly cash payments to be paid on the last day of each calendar quarter of 2016							$ 250,000
Business acquisition, net working capital							$ 46
Business acquisition, cash reimbursement								$ 1,000,000
Excess of accounts receivable over its accounts payable								$ 2,910,817
Business acquisition, percentage of earn-out payments							30.00%
Earn-out payments to be paid							$ 500,000		261,876		$ 261,876
Period of capitalized intangible asset											3 years
Business Combination, Assets and Liabilities Assumed [Abstract]
Intangible Assets							18
Goodwill							35		3,470,522		$ 3,470,522			3,470,522
Current Assets [Abstract]
Cash							14
Accounts Receivable							56
Other Assets							2
Current Assets, Total							73
Current Liabilities [Abstract]
Accounts Payable							13
Accrued Expenses & Other Current Liabilities							13
Current Liabilities, Total							27
Net Working Capital Acquired							46
Total Purchase Price							$ 99
Virtuoso [Member]
Business Combination, Assets and Liabilities Assumed [Abstract]
Goodwill									939,881		939,881			939,881
Ameri Consulting Service Private Limited [Member]
Business Combination, Assets and Liabilities Assumed [Abstract]
Goodwill									$ 1,948,118		$ 1,948,118			$ 1,948,118

5 SHARE-BASED COMPENSATION_ (De

5 SHARE-BASED COMPENSATION: (Details Narrative)	12 Months Ended
	Dec. 31, 2016shares
Accounting Policies [Abstract]
Options granted to employees	982,700
Aggregate grants of common stock	1,563,569

5 SHARE-BASED COMPENSATION (Det

5 SHARE-BASED COMPENSATION (Details Narrative 2) - USD ($)	3 Months Ended	6 Months Ended	12 Months Ended
	Jun. 30, 2017	Jun. 30, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options granted for purchase (in shares)			982,700
Number of other than options granted for purchase (in shares)			1,000,000
Share based compensation expense		$ 2,353,982
2015 Equity Incentive Award Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized for issuance under the equity incentive plan (in shares)	2,000,000	2,000,000
Restricted Stock Units [Member] | 2015 Equity Incentive Award Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares cancelled (in shares)	174,680
Accelerated cost	$ 792,764
Restricted Stock Units [Member] | 2015 Equity Incentive Award Plan [Member] | Employee [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of other than options granted for purchase (in shares)		98,669
Options [Member] | 2015 Equity Incentive Award Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options granted for purchase (in shares)		1,690,358
Options [Member] | 2015 Equity Incentive Award Plan [Member] | Employee [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options granted for purchase (in shares)		185,000

6 INCOME TAXES (Details)

6 INCOME TAXES (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016	Dec. 31, 2015
Current:
Federal and state					$ (355,243)	$ 60,040
Foreign					96,357	0
Total current provision					(258,886)	60,040
Deferred:
Federal and state					(3,488,960)	(979,006)
Foreign					0	0
Valuation allowance					0	790,506
Total deferred benefit					(3,488,960)	(188,500)
Total provision (benefit) for income taxes	$ 0	$ 0	$ 0	$ 0	$ (3,747,846)	$ (128,460)

6 INCOME TAXES (Details Narrati

6 INCOME TAXES (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Tax provision (benefit)	$ 0	$ 0	$ 0	$ 0	$ (3,747,846)	$ (128,460)

7 INTANGIBLE ASSETS (Details)

7 INTANGIBLE ASSETS (Details) - USD ($)	Jun. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Capitalized intangible assets	$ 12,517,627	$ 10,074,546	$ 3,279,263
Accumulated amortization	1,459,592	1,309,842	164,750
Total intangible assets	$ 11,058,035	$ 8,764,704	$ 3,114,513

7 INTANGIBLE ASSETS (Details 1)

7 INTANGIBLE ASSETS (Details 1) - USD ($)	Jun. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
2,017	$ 1,470,513	$ 2,464,184
2,018	2,955,873	2,115,592
2,019	2,727,968	1,748,250
2,020	2,652,000	1,621,000
2,021	1,251,681	815,678
Total	$ 11,058,035	$ 8,764,704	$ 3,114,513

7 INTANGIBLE ASSETS (Details Na

7 INTANGIBLE ASSETS (Details Narrative) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 1,459,592	$ 1,309,842	$ 164,750
Costs incurred for developing products		$ 55,104

8 GOODWILL (Details)

8 GOODWILL (Details) - USD ($)	Jun. 30, 2017	Mar. 10, 2017	Dec. 31, 2016	Jul. 29, 2016	Jul. 22, 2016	Jul. 01, 2016	Dec. 31, 2015	Nov. 20, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Virtuoso	$ 939,881		$ 939,881		$ 9		$ 0
Ameri California	4,812,243	$ 50
Ameri Arizona	10,416,000			$ 104
DCM			10,416,000				0
Bigtech	299,803		314,555			$ 3	0
Ameri Constlting Service Pvt. Ltd.	1,948,118		1,948,118				0
Ameri Georgia	3,470,522		3,470,522				3,470,522	$ 35
ATCG			0				0
Total	$ 21,886,567		$ 17,089,076				$ 3,470,522

9 ACCRUED EXPENSES AND OTHER 54

9 ACCRUED EXPENSES AND OTHER LIABILITIES (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Payables and Accruals [Abstract]
Legal fee payable	$ 386,497	$ 338,946
Advances from customers	0	44,841
Tax payable	388,044	320,247
Audit fee payable	47,900	21,500
Other liabilities	145,524	310,784
Travelling & conveyance payable	16,358	1,010
Salaries & wages payable	8,044	0
Bonus payable	62,060	0
Consultancy fee payable	25,000	50,000
401 K payable	0	3,486
Total	$ 1,079,427	$ 1,093,814

9A OTHER ITEMS (Details Narrati

9A OTHER ITEMS (Details Narrative)	3 Months Ended
	Mar. 31, 2017shares
Series A Preferred Stock [Member]
Dividends Payable [Line Items]
Number of shares issued for dividends (in shares)	10,097

10 FAIR VALUE MEASUREMENT (Deta

10 FAIR VALUE MEASUREMENT (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Change in Level 3 Instruments [Abstract]
Change in fair value of contingent consideration	$ (400,000)	$ 0	$ (400,000)	$ 0	$ 0
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	5,346,688		5,346,688		5,266,488
Change in Level 3 Instruments [Abstract]
Opening balance	6,192,200		5,266,488
Additions during the period	0		1,200,000
Paid/settlements	(445,512)		(719,800)
Total gains recognized in Statement of Operations	(400,000)		(400,000)
Closing balance	$ 5,346,688		$ 5,346,688		$ 5,266,488

11 EARNINGS (LOSS) PER SHARE (D

11 EARNINGS (LOSS) PER SHARE (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016	Dec. 31, 2015
Basic net income (loss) per share:
Net income (loss) applicable to common shares			$ (5,006,160)	$ (2,304,376)	$ (2,788,112)	$ (814,075)
Weighted average common shares outstanding			14,352,573	12,359,709	13,068,597	11,101,198
Basic net income (loss) per share of common stock	$ (0.26)	$ (0.09)	$ (0.35)	$ (0.19)	$ (0.21)	$ (0.07)
Diluted net income (loss) per share:
Net income (loss) applicable to common shares					$ (2,788,112)	$ (814,075)
Weighted average common shares outstanding			14,352,573	12,359,709	13,068,597	11,101,198
Dilutive effects of convertible debt, stock options and warrants					$ 0	$ 0
Weighted average common shares, assuming dilutive effect of stock options					13,068,597	11,101,198
Diluted net income (loss) per share of common stock	$ (0.26)	$ (0.09)	$ (0.35)	$ (0.19)	$ (0.21)	$ (0.07)

11 EARNINGS (LOSS) PER SHARE 58

11 EARNINGS (LOSS) PER SHARE (Details Narrative) - shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Accounting Policies [Abstract]
Outstanding options	972,700	150,000
Options granted to employees	982,700
Restricted stock units granted	590,869
Share-based awards outstanding	1,563,569
Share-based units available under the Plan	436,431

11A CONVERTIBLE NOTES (Details)

11A CONVERTIBLE NOTES (Details) - 8% Convertible Unsecured Promissory Notes [Member]	Mar. 07, 2017USD ($)	Jun. 30, 2017
Debt Instrument [Line Items]
Stated interest rate	8.00%
Proceeds from sale of convertible note payable	$ 1,250,000
Number of accredited investors	4
Maturity date		Mar. 31, 2020
Interest rate in case of default	10.00%
Conversion price percentage		68.00%
Number of trading days		20

13 OPTIONS - (Details)

13 OPTIONS - (Details)	12 Months Ended
	Dec. 31, 2016$ / sharesshares
Number of shares
Outstanding | shares	150,000
Granted | shares	982,700
Exercised | shares	0
Cancelled / Expired | shares	(160,000)
Outstanding ending balance | shares	972,700
Weighted Avg. Exercise Price
Outstanding | $ / shares	$ 2.67
Granted | $ / shares	6.79
Exercised | $ / shares	0
Cancelled / Expired | $ / shares	5.41
Outstanding ending balance | $ / shares	$ 6.38

13 OPTIONS (Details 1)

13 OPTIONS (Details 1)	12 Months Ended
	Dec. 31, 2016USD ($)$ / sharesshares
Accounting Policies [Abstract]
Average Exercise Price | $ / shares	$ 2
Number of Shares | shares	100,000
Remaining Average Contractual Life (in years)	3 years 4 months 24 days
Exercise Price times number of Shares | shares	200,000
Weighted Average Exercise Price | $ / shares	$ 2
Intrinsic Value | $	$ 451,000

13 OPTIONS (Details Narrative)

13 OPTIONS (Details Narrative) - USD ($)	Sep. 08, 2016	May 10, 2016	Jun. 28, 2016	Jan. 28, 2016	Jan. 22, 2016	Nov. 16, 2015	May 26, 2015	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016	Dec. 31, 2015
Options issued and outstanding to purchase										972,700	150,000
Expected term in years										4 years 3 months 29 days	0 years
Intrinsic value										$ 0	$ 500,000
Option expense								$ 2,470,980	$ 443,705	1,457,647	141,910
Employee Stock Option 1 [Member]
Options issued and outstanding to purchase							100,000
Exercise price							$ 2
Expiration period							May 26, 2021
Expected volatility							50.00%
Risk-free interest rate							1.53%
Expected dividends							0.00%
Expected term in years							2 years 9 months
Aggregate value of options on grant date							$ 36,304
Option expense										14,520	21,784
Employee Stock Option 2 [Member]
Options issued and outstanding to purchase						50,000
Exercise price						$ 4.01
Expiration period						Nov. 16, 2021
Expected volatility						50.00%
Risk-free interest rate						1.66%
Expected dividends						0.00%
Expected term in years						3 years 3 months
Aggregate value of options on grant date						$ 73,265
Option expense										7,123	929
Employee Stock Option 3 [Member]
Options issued and outstanding to purchase					5,000
Exercise price					$ 6.02
Expiration period					Jan. 22, 2021
Expected volatility					50.00%
Risk-free interest rate					1.49%
Expected dividends					0.00%
Expected term in years					3 years 3 months
Aggregate value of options on grant date					$ 10,944
Option expense										854	0
Employee Stock Option 4 [Member]
Options issued and outstanding to purchase				100,000
Exercise price				$ 6.02
Expiration period				Jan. 28, 2021
Expected volatility				50.00%
Risk-free interest rate				1.40%
Expected dividends				0.00%
Expected term in years				3 years 3 months
Aggregate value of options on grant date				$ 218,314
Option expense										61,776	0
Employee Stock Option 5 [Member]
Options issued and outstanding to purchase		500,000
Exercise price		$ 6
Expiration period		May 10, 2022
Expected volatility		50.00%
Risk-free interest rate		0.57%
Expected dividends		0.00%
Expected term in years		3 years
Aggregate value of options on grant date		$ 1,737,445
Option expense										370,496	0
Employee Stock Option 6 [Member]
Options issued and outstanding to purchase			25,000
Exercise price			$ 6.51
Expiration period			Jun. 28, 2022
Expected volatility			50.00%
Risk-free interest rate			0.57%
Expected dividends			0.00%
Expected term in years			3 years
Aggregate value of options on grant date			$ 55,251
Option expense										9,359	0
Employee Stock Option 7 [Member]
Options issued and outstanding to purchase	215,200
Exercise price	$ 6.51
Expiration period	Sep. 8, 2020
Expected volatility	50.00%
Risk-free interest rate	0.57%
Expected dividends	0.00%
Expected term in years	4 years
Aggregate value of options on grant date	$ 546,318
Option expense										$ 49,239	$ 0

14 WARRANTS (Details)

14 WARRANTS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Number of Shares
Outstanding at at beginning	2,777,777
Granted	1,000,000
Exercised	1,111,111
Outstanding at end	2,666,666	2,777,777
Weighted Avg.Exercise Price
Outstanding at beginning	$ 1.80
Granted	$ 6
Exercised	1.80
Outstanding at end	$ 1.80	$ 1.80
Weighted Avg. Remaining Term	3.90 years	4.41 years
Intrinsic Value
Outstanding at at beginning	$ 1,333,330
Outstanding at end	$ 1,544,440	$ 1,333,330

14A NON-CONTROLLING INTEREST (D

14A NON-CONTROLLING INTEREST (Details) - USD ($)	3 Months Ended			6 Months Ended		9 Months Ended	12 Months Ended
	Jun. 30, 2017	Mar. 31, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2015	Dec. 31, 2016
Noncontrolling Interest [Line Items]
Additional paid-in capital	$ 2,228,990,600			$ 2,228,990,600		$ 1,192,692	$ 15,358,839
Consideration of acquisition						$ 1,000,004	$ 2,607,253
Net income attributable to non-controlling interest	$ 1,538,800		$ 0	$ 1,187,200	$ 0
Ameri Georgia [Member]
Noncontrolling Interest [Line Items]
Percentage of non-controlling interest acquired		28.00%
Additional paid-in capital		$ 338,300
Consideration of acquisition		$ 820,000
Ameritas Technologies India Private Limited [Member]
Noncontrolling Interest [Line Items]
Ownership percentage by parent		76.00%
Bellsoft India Solutions Private Limited [Member]
Noncontrolling Interest [Line Items]
Ownership percentage by parent		72.00%

15 RESTRICTED STOCK UNITS (Deta

15 RESTRICTED STOCK UNITS (Details Narrative) - USD ($)	May 10, 2016	Aug. 04, 2015	Jun. 28, 2016	Dec. 31, 2016	Dec. 31, 2015
Number of restricted shares outstanding				590,869
Number of restricted stock units vested				83,189
Restricted Stock Unit [Member]
Number of restricted shares outstanding		83,189
Restricted stock units		$ 3.51
Aggregate value of restricted stock units on grant date		$ 291,994
Restricted stock unit expense				$ 172,797	$ 119,197
Restricted Stock Unit [Member]
Number of restricted shares outstanding	500,000
Number of restricted stock units vested	0
Restricted stock units	$ 7
Aggregate value of restricted stock units on grant date	$ 3,500,000
Restricted stock unit expense				746,348
Restricted Stock Unit [Member]
Number of restricted shares outstanding			7,680
Number of restricted stock units vested			0
Restricted stock units			$ 6.51
Aggregate value of restricted stock units on grant date			$ 49,997
Restricted stock unit expense				$ 25,135

16 DEBT (Details)

16 DEBT (Details) - USD ($)	Jun. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Debt Disclosure [Abstract]
Notes outstanding under revolving credit facility		$ 3,088,890	$ 1,235,935
Term loan - current maturities		405,376	0
Total short-term debt		3,494,266	1,235,935
Term loan, due 2019		1,941,567	0
Less Current maturities	$ 406,031	405,376	0
Long-term debt, net of current maturities		$ 1,536,191	$ 0

16 DEBT (Details 1)

16 DEBT (Details 1)	Dec. 31, 2016USD ($)
Debt Disclosure [Abstract]
2,017	$ 405,376
2,018	405,376
2,019	1,130,815
Total	$ 1,941,567

16 DEBT (Details Narrative)

16 DEBT (Details Narrative)	Dec. 31, 2016USD ($)
Term Loan	$ 1,923,466
Revolving Loans	2,743,177
Bigtech Software Private Limited
Term Loan	18,101
Revolving Loans	$ 345,713

16 BANK DEBT (Details Narrative

16 BANK DEBT (Details Narrative 2) - USD ($)	Jul. 01, 2016	Jun. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 10,000,000
Capital expenditure amount limit	150,000,000,000
Coverage ratio		2.00 to 1.00
Outstanding balance			$ 1,536,191	$ 0
Payment of fees		$ 5,000,000,000
Short term loan outstanding		406,031	405,376	0
long term loan outstanding		1,333,718	$ 1,536,191	$ 0
Term Loan [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 2,000,000
Consecutive monthly installment payment		33,333,330,000
Interest paid		69,625
Principal repayment		200,000
Short term loan outstanding		399,996
long term loan outstanding		$ 1,323,470
Term Loan [Member] | Wall Street Journal Prime Rate [Member]
Debt Instrument [Line Items]
Interest rate per annum	3.75%
8% Convertible Unsecured Promissory Notes [Member]
Debt Instrument [Line Items]
Maturity date		Mar. 31, 2020
Letter of Credit [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 200,000
Interest rate per annum	3.75%
Letter of Credit [Member] | Wall Street Journal Prime Rate [Member]
Debt Instrument [Line Items]
Interest rate per annum	3.25%
Revolving Loans [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 8,000,000
Maturity date		Jul. 1, 2019
Term of loan agreement renew on each anniversary		1 year
Revolving Loans [Member] | Wall Street Journal Prime Rate [Member]
Debt Instrument [Line Items]
Interest rate per annum	2.00%
Revolving Loans [Member] | Minimum [Member]
Debt Instrument [Line Items]
Period for renewing the loan agreement		60 days
Revolving Line Of Credit [Member]
Debt Instrument [Line Items]
Outstanding balance		$ 3,794,042
Bigtech Software Private Limited [Member]
Debt Instrument [Line Items]
Line of credit facility maximum borrowing capacity		$ 416,667
Line of credit facility interest rate		11.85%
Bigtech Software Private Limited [Member] | Term Loan [Member]
Debt Instrument [Line Items]
Outstanding balance		$ 16,283
Accrued interest percentage on debt instrument		10.30%
Interest paid		$ 20,543
Bigtech Software Private Limited [Member] | Line of Credit [Member]
Debt Instrument [Line Items]
Maturity date		Jun. 30, 2020
Outstanding balance		$ 311,412
Interest paid		$ 20,543

17 COMMITMENTS AND CONTINGENC70

17 COMMITMENTS AND CONTINGENCIES (Details) - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Years ending December 31, (amounts in thousands)
2,017	$ 124,334	$ 251,512
2,018	140,828	112,901
2,019	103,283	79,478
2,020	70,333	18,754
2,021	7,371
Total	$ 446,149	$ 462,645

17 COMMITMENTS AND CONTINGENC71

17 COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016	Dec. 31, 2015
Accounting Policies [Abstract]
Rent expense	$ 151,797	$ 57,434	$ 220,280	$ 47,475

18 SUBSEQUENT EVENTS (Details N

18 SUBSEQUENT EVENTS (Details Narrative)	3 Months Ended
	Sep. 30, 2017USD ($)	Jun. 30, 2017shares	Mar. 10, 2017USD ($)shares	Mar. 07, 2017USD ($)	Dec. 31, 2016shares	Dec. 31, 2015shares
Subsequent Events [Abstract]
Common stock issued | shares		14,650,412			13,885,972	11,874,361
Acquisition common stock | shares			576,923
Interest rate			6.00%	8.00%
Unsecured promissory notes			$ 3,750,000	$ 1,250,000
Earn-out payments a year for 2016 and 2017			$ 1,200,000
Number of employees expected to be impacted	20
Restructuring charge	$ 80,000
Annual savings due to streamlining of operations	$ 1,500,000