Plures Inactive 10-Q25 Nov 132013 Q3 Quarterly reportFinancial data

Company Profile

Document_And_Entity_Informatio

Document And Entity Information	9 Months Ended
Document And Entity Information	Sep. 30, 2013
Document Information [Line Items]	'
Document Type	'10-Q
Amendment Flag	'false
Document Period End Date	30-Sep-13
Document Fiscal Year Focus	'2013
Document Fiscal Period Focus	'Q3
Trading Symbol	'MANY
Entity Common Stock, Shares Outstanding	5,658,383
Entity Registrant Name	'Plures Technologies, Inc./DE
Entity Central Index Key	'0000907686
Current Fiscal Year End Date	'--12-31
Entity Filer Category	'Smaller Reporting Company

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Sep. 30, 2013	Dec. 31, 2012
Current Assets	'	'
Cash and Cash Equivalents	$561,358	$149,703
Accounts Receivable, Net	524,959	351,178
Inventories	350,040	259,981
Prepaid and Other Current Assets	383,493	396,674
Total Current Assets	1,819,850	1,157,536
Equipment, Net	3,756,754	3,780,804
Intangible Assets, Net	1,273,785	1,466,961
Other Assets	'	'
Restricted Cash	200,000	200,000
Deferred Financing Fees, Net	303,260	28,131
Total Other Assets	503,260	228,131
Total Assets	7,353,649	6,633,432
Current Liabilities	'	'
Current Portion of Notes Payable	733,737	286,191
Accounts Payable	1,151,694	1,383,177
Accrued Expenses	511,410	708,816
Deferred Revenue and Customer Deposits	126,616	86,410
Total Current Liabilities	2,523,457	2,464,594
Long-Term Liabilities	'	'
Notes Payables, Net of Current Portion	2,220,076	1,601,456
Convertible Debt	3,821,124	13,082
Warrant Liabilities	939,484	111,811
Total Long-Term Liabilities	6,980,684	1,726,349
Total Liabilities	9,504,141	4,190,943
Commitments and Contingencies	'	'
Stockholders' Deficit	'	'
Common stock $.001 par value, 50,000,000 shares authorized 5,658,383 and 4,786,526 shares issued and outstanding at September 30, 2013 and December 31, 2012, respectively	5,658	4,787
Additional Paid-in-Capital	5,783,508	5,217,204
Accumulated Deficit	-10,594,617	-5,608,323
Total Plures Technologies, Inc, Stockholders' Deficit	-4,805,451	-386,332
Non-Controlling Interest	-95,041	78,821
Total Stockholders' Deficit	-4,900,492	-307,511
Total Liabilities and Stockholders' Deficit	7,353,649	6,633,432
Series A Preferred Stock [Member]	'	'
Long-Term Liabilities	'	'
Series A Preferred Stock $.001 par value, 5,000,000 shares authorized, 1,375,000 shares issued and outstanding at September 30, 2013 and December 31, 2012	$2,750,000	$2,750,000

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Common stock, par value	$0.00	$0.00
Common stock, authorized	50,000,000	50,000,000
Common stock, shares issued	5,658,383	4,786,526
Common stock, shares outstanding	5,658,383	4,786,526
Series A Preferred Stock [Member]	'	'
Preferred stock, par value	$0.00	$0.00
Preferred stock, authorized	5,000,000	5,000,000
Preferred stock, shares issued	1,375,000	1,375,000
Preferred stock, shares outstanding	1,375,000	1,375,000

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended
Consolidated Statements of Operations (USD $)	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Revenue	$622,540	$353,784	$1,911,446	$4,889,408
Cost of Revenue	1,715,787	1,903,858	5,321,432	6,098,552
Gross Loss	-1,093,247	-1,550,074	-3,409,986	-1,209,144
Operating Expenses:	'	'	'	'
Selling, General and Administrative	496,626	550,376	1,330,864	1,740,166
Research and Development	97,410	63,100	283,541	86,890
Total Operating Expenses	594,036	613,476	1,614,405	1,827,056
Operating Loss	-1,687,283	-2,163,550	-5,024,391	-3,036,200
Other Income (Expense):	'	'	'	'
Change in Fair Value of Liabilities	458,561	0	477,619	-56,131
Other (Expense) Income	-22,551	5,599	-22,552	54,046
Amortization of Debt Financing Expenses	-42,337	-1,214	-68,955	-3,643
Interest Expense	-328,365	-34,550	-562,298	-39,368
Total Other income (Expense), net	65,308	-30,165	-176,186	-45,096
Net Loss	-1,621,975	-2,193,715	-5,200,577	-3,081,296
Less: Net Loss attributable to non-controlling interest	-81,124	-95,056	-214,283	-127,188
Net Loss attributable to Plures Technologies, Inc.	($1,540,851)	($2,098,659)	($4,986,294)	($2,954,108)
Net Loss Per Share:	'	'	'	'
Basic and Diluted	($0.27)	($0.44)	($0.91)	($0.64)
Weighted Average Shares Outstanding:	'	'	'	'
Basic and Diluted	5,651,002	4,779,787	5,456,703	4,581,179

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	9 Months Ended
Consolidated Statements of Cash Flows (USD $)	Sep. 30, 2013	Sep. 30, 2012
Cash Flows from Operating Activities:	'	'
Net Loss	($5,200,577)	($3,081,296)
Adjustments to Reconcile Net Loss to Net Cash Used in Operating Activities:	'	'
Stock Compensation Expense	335,560	321,858
Amortization of Debt Issuance Costs	68,955	3,643
Discount on Debt	263,104	8,610
Accrued Interest on Debt	114,551	0
Change in Fair Value of Derivative Warrant and Bifurcated Conversion Liabilities	-477,619	56,131
Depreciation	322,034	212,609
Amortization of Intangibles	193,175	193,175
Investment in Subsidiary	22,551	0
Changes in Operating Assets and Liabilities	'	'
Accounts Receivable	-173,781	95,161
Inventories	-90,059	238,423
Prepaid Expenses and Other Current Assets	13,182	-35,326
Accounts Payable	-231,483	278,420
Accrued Expenses	-197,406	-165,952
Deferred Revenue and Customer Deposits	40,206	73,752
Net Cash Used in Operating Activities	-4,997,607	-1,800,792
Cash Flows from Investing Activities:	'	'
Purchase of Manufacturing Equipment	-297,984	-885,712
Net cash Used in Investing Activities	-297,984	-885,712
Cash Flows from Financing Activities:	'	'
Issuance of Convertible Debt, Net of Issuance Costs	4,192,238	0
Issuance of Common Stock, Net of Issuance Costs	0	992,500
Borrowings on Note Payable, Net of Issuance Costs	1,727,714	603,596
Repayments on Note Payable	-212,706	0
Reduction of Payable to Shareholders	0	-2,017
Net Cash Provided by Financing Activities	5,707,246	1,594,079
Net Increase (Decrease) in Cash and Cash Equivalents	411,655	-1,092,425
Cash and Cash Equivalents, beginning of period	149,703	1,123,518
Cash and Cash Equivalents, end of period	561,358	31,093
Non-Cash Investing and Financing Activities	'	'
Issuance of Warrants/Common Stock as Findersâ€™ Fees	40,890	0
Non-Cash Interest Expense	$446,610	$0

Basis_of_Presentation_The_Comp

Basis of Presentation, The Company and Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2013
Basis Of Presentation Company and Summary Of Significant Accounting Policies [Abstract]	'
Basis of Presentation, The Company and Summary of Significant Accounting Policies	'
	1. Basis of Presentation, The Company and Summary of Significant Accounting Policies

	The accompanying unaudited interim consolidated financial statements of Plures Technologies Inc. and subsidiaries (the “Company”) have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”). The interim consolidated financial statements included herein are unaudited; however, they contain all normal recurring accruals and adjustments that, in the opinion of management, are necessary to present fairly our results of operations and financial position for the interim periods.

	Although the Company believes that the disclosures in these unaudited interim consolidated financial statements are adequate to make the information presented not misleading, certain information normally included in the footnotes prepared in accordance with US GAAP has been omitted as permitted by the rules and regulations of the Securities and Exchange Commission (“SEC”). These unaudited interim consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the fiscal year ended December 30, 2012 filed with the SEC on April 15, 2013.

	For a complete summary of our significant accounting policies, please refer to Note 1 included in Item 8 of our Form 10-K for the fiscal year ended December 31, 2012. There have been no material changes to our significant accounting policies during the nine months ended September 30, 2013.

	Liquidity and Management Plans

	The accompanying unaudited consolidated interim financial statements have been prepared assuming that the Company will continue as a going concern. As of September 30, 2013, the Company's liquidity was limited to cash on hand and restricted cash of $761,358 and as reflected in the unaudited interim consolidated financial statements; the Company has an accumulated deficit, has suffered significant net losses, and has negative cash flows from operations, all of which raises substantial doubt about the Company’s ability to continue as a going concern. During the first nine months of 2013, the Company has received a total of $6,224,999 in debt financing. Current investors and management provided $4,224,999 in convertible debt and a third party provided an additional $2,000,000 in secured debt, gross of issuance costs. The third party has first lien on all Company assets. The unaudited consolidated interim financial statements do not include any adjustments that might result should the Company be unable to continue as a going concern.

	Reclassification

	Certain accounts in the September 30, 2012 unaudited interim consolidated financial statements have been reclassified for comparative purposes to conform to the presentation in the September 30, 2013 unaudited interim consolidated financial statements.

	Recently Issued Accounting Guidance

	Accounting Standards Update (ASU) 2013-11, “Income Taxes (Topic 740) - Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists” was issued in July 2013. The amendments in this Update are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. Early adoption is permitted. The amendments should be applied prospectively to all unrecognized tax benefits that exist at the effective date. Retrospective application is permitted. The Company does not expect adoption of this ASU to have a material impact on its financial statements.

Inventories

Inventories	9 Months Ended
Inventories	Sep. 30, 2013
Inventory, Net [Abstract]	'
Inventories	'
	2. Inventories

	Inventories are comprised of the following:

		September 30, 2013		December 31 , 2012

	Raw Material	$	309,357	$	259,981
	Work in Process		40,683		-
	Total	$	350,040	$	259,981

	At September 30, 2013 and December 31, 2012 the Company had no reserves for inventory obsolescence.

Debt

Debt	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
Debt	'
	3. Debt

	Convertible Debt

	On various dates from October 2012 through March 2013 the Company entered into 2% Secured Convertible Promissory Note agreements (the “Prior Notes”) with certain of its investors and management. Pursuant to the Prior Notes, the Company issued an aggregate of $2,433,331 in principal and issued 833,333 warrants (the “Prior Note Warrants”) to purchase shares of the Company’s common stock. The Prior Notes and Prior Note Warrants were amended in the second quarter of 2013 and converted under the amended terms. See below for further information.

	The Prior Notes were payable in full 54 months from date of issuance, if and to the extent they were not sooner paid or converted. The Prior Notes accrued simple interest at two percent (2%) per annum. The Prior Notes were guaranteed jointly and severally by the Company’s subsidiaries and secured by all of the assets of the Company and by a pledge of each subsidiary’s securities, subordinate only to the Massachusetts Development Financing Agency (“MDFA”) lien. The Prior Notes were convertible into common stock of the Company at $3.00 and $2.50 per share plus additional shares for any unpaid interest by the holders at any time prior to maturity. Of the total amount of the Prior Notes, $2,099,998 were convertible at $3.00, while $333,333 were convertible at $2.50. The Prior Notes could have been prepaid at any time at the option of the Company.

	The detachable Prior Note Warrants were exercisable at any time at an exercise price of $.01 per share and expire four (4) years from date of issuance. The fair value of the Prior Note Warrants has been determined using the Black Scholes model with the following assumptions: risk free rate 0.48% - 0.63%, dividend yield 0.0%, expected life of 4 years, and volatility 40.4% - 44.9%. The proceeds of the Prior Notes have been discounted for the fair value of the Prior Note Warrants ($1,199,517) which was recorded in additional paid-in capital. The warrant discount is being amortized over the life of the Prior Notes using the effective interest method. For the year ended December 31, 2012, $2,862 of the warrant discount was amortized to interest expense. The total fair value allocated to the Prior Notes was amounted to $1,233,815 of which $1,143,961 has been allocated to a beneficial conversion feature (“BCF”). A BCF was recorded as a debt discount as the consideration allocated to the convertible security, divided by the number of common shares into which the security converts, was below the fair value of the common stock at the date of issuance of the convertible instruments. The BCF is being amortized to interest expense over the life of the Prior Notes, using the effective interest method. Amortization of the BCF amounted to $2,861 for the year ended December 31, 2012. Additionally, interest expense of $5,207 was accrued to the Prior Notes for the year ended December 31, 2012.

	As noted above during the second quarter of 2013 the Company entered into Amended Securities Purchase Agreements with certain of its investors and management for 2% Secured Convertible Promissory Notes (“Notes”). Pursuant to the Notes, the Company issued an aggregate of $5,633 331 in principal and issued 3,536,458 warrants (the “Note Warrants”) to purchase shares of the Company’s common stock. The $5,658,331 in total principal consists of $3,225,000 of additional funding and $2,433,331 in Prior Notes entered into during 2012 and during the first quarter of 2013 and amended under this agreement. The Notes are payable in full 54 months from date of issuance, if and to the extent they are not paid sooner or converted. The Notes accrue simple interest at two percent (2%) per annum. The Notes are initially convertible into common stock of the Company at $1.60 per share plus additional shares for any unpaid interest by the holders at any time prior to maturity. If the cash balance of the Company and its subsidiaries is less than $1,000,000 during the term of the Notes, the conversion rate will become $1.00.

	The Notes are guaranteed jointly and severally by the Company’s subsidiaries and secured by all of the assets of the Company and by a pledge of each subsidiary’s securities, subordinate to all other debt.

	The Note Warrants are exercisable at any time at an exercise price of $.01 per share and expire four (4) years from date of issuance. The proceeds of the Notes have been discounted for the fair value of the Note Warrants ($1,027,770) which was recorded as a warrant liability. The fair value of the warrant, which is required to be measured on a recurring basis, was determined using the Black Scholes model with the following assumptions: risk free rate .55%, dividend yield 0.0%, expected life of 3.4-4 years, and volatility 82.5%. The warrant discount is being amortized over the life of the Notes using the effective interest method.

	The Company evaluated the conversion feature of the Notes and determined that it met the conditions for bifurcation into a separate derivative liability (the “conversion feature”). The Company estimated the fair market value of the derivative liability to be $1,028,517 at inception, which was recorded as a liability and a discount to the Notes. The fair value of the conversion feature was determined using the Black Scholes model with the following assumptions: risk free rate 0.55%, dividend yield 0.0%, expected life of 3.94-4.5 years, and volatility 82.5%. The conversion feature discount is being amortized over the life of the Notes using the effective interest method.

	At closing of the Amended Securities Purchase Agreement, the unamortized warrant discount and BCF originally recorded with the Prior Notes and Note Warrants of $2,314,084 were written off to additional paid in capital on May 8, 2013. For the six months ended June 30, 2013, amortization of the BCF from the Prior Notes was $23,660.

	On September 15, 2013 the Company’s bank balance dropped below the $1,000,000 threshold required in the agreements resulting in a conversion rate change for the Notes and Note Warrants from $1.60 to $1.00. The Notes are now convertible into 5,658,331 shares of common stock and the holders of the Note Warrants now have the right to purchases 5,658,331 shares of common stock. All other terms and conditions of the Notes and Note Warrants are unchanged.

	The Company reassessed the bifurcated conversion liability and warrant liability that was recorded in May 2013 as a result of this financing to ensure that these derivatives were still properly classified. As a result of the change in conversion rate to a fixed $1.00, it was determined that both of these no longer met the requirements to be accounted for as liabilities, and as such, their fair values as of September 15, 2013 were transferred to equity.

	The Company estimated the fair market value of the bifurcated conversion liability at September 15, 2013 to be $805,964. The fair value of the conversion feature at September 15, 2013 was determined using the Black Scholes model with the following assumptions: risk free rate 1.02%, dividend yield 0.0%, expected life of 3.58-4.14 years, and volatility 99.97%. The Company recorded $258,865 as a change in fair value of liabilities in the consolidated statement of operations for the period from June 30, 2013 through September 15, 2013 and the $805,964 balance was then reclassified to additional paid in capital on September 15, 2013. The initial conversion feature discount calculated at inception of the Notes will continue to be amortized over the original life of the Notes using the effective interest method.

	The Company estimated the fair market value of the warrant liability at September 15, 2013 to be $806,283. The fair value of the conversion feature at September 15, 2013 was determined using the Black Scholes model with the following assumptions: risk free rate 1.02%, dividend yield 0.0%, expected life of 3.08-3.64 years, and volatility 108.3%. The Company recorded a credit to earnings of $258,132 as a change in fair value of liabilities in the consolidated statement of operations for the period from June 30, 2013 through September 15, 2013 and $806,283 was reclassified to additional paid in capital on September 15, 2013. The initial debt discount calculated at inception of the Notes will continue to be amortized over the life of the Notes using the effective interest method.

	As of September 30, 2013, the Company had accrued interest on the Notes of $65,696. Additionally, the Company had $18,674 of direct financing costs which was recorded as deferred financing costs and will be amortized to interest expense over the term of the related debt.

	The total principal amounts outstanding at September 30, 2013 and December 31, 2012 were $5,658,331 and $1,433,332, respectively.

	Notes Payable

	Massachusetts Development Financing Agency (“MDFA”) Loan

	On October 13, 2011, the Company and its subsidiary, AMS Corp. entered into a series of agreements with MDFA related to financing for up to $2,000,000 loan for the purchase of equipment, including a Loan Agreement, a Term Note, a Security Agreement, and a Warrant. The actual principal amount was based on equipment purchased during the first six months or such longer period as the lender permitted. The loan bears interest at the rate of 6.25% per annum. The term of the loan is seven years and is repayable as follows: interest only for the first twelve months, and then constant payments of interest and principal during the following six year period. The loan is repayable in whole or part without penalty. The loan is secured by a security interest in substantially all of the assets of AMS excluding intellectual property. In connection with this loan, the Company has certain covenants that are required to be maintained that may or may not result in default. The Company, in conjunction with the financing, granted a warrant to MDFA for 59,524 shares of common stock of the Company at an exercise price of $2.10. The $80,357 fair value of the warrants was recorded as a warrant liability with a corresponding amount as a discount to the debt. The fair value of the warrant, which is required to be measured on a recurring basis, was determined using the Black Scholes model with the following assumptions: risk free rate 2.0%, dividend yield 0.0%, expected life of 10 years, and volatility 65%. Additionally, the Company had $34,000 of direct financing costs which was recorded as deferred financing costs and will be amortized over the term of the related debt.

	As of March 29, 2012 AMS had borrowed the full amount available under the loan. Consistent with the terms of the loan, AMS began making principal payments effective October 1, 2012.

	As a result of the debt financing in May 2013, the Warrant issued in October 2011 became subject to adjustment in terms of exercise price and number of shares. The exercise price was adjusted from $2.10 to $1.35, which resulted in an increase in the number of shares of common stock of the Company exercisable in the Warrant grant to MDFA from 59,524 to 92,472 shares.

	On May 8, 2013, the Company and MDFA executed a “First Amendment to Term Note”. Per the amendment, the Company, prior to the maturity date of the loan must make a one-time lump sum principal payment of $500,000. Until such payment is made, the Company must accrue an additional 3% annual interest on the outstanding principal balance. This accrued interest is to be paid in addition to the lump sum. MDFA also executed a subordination agreement that makes this loan subordinate to the Hercules Loan (discussed further below). MDFA was also granted an additional warrant to purchase 59,524 shares of common stock with an exercise price of $.10 with a term of 10 years. The $15,330 fair value of the warrant was recorded as a warrant liability with a corresponding amount as a discount to the debt. The fair value of the warrant, which is required to be measured on a recurring basis, was determined using the Black Scholes model with the following assumptions: risk free rate of 1.81%, dividend yield of 0.0%, expected life of 10 years, and volatility of 66%.

	As of September 30, 2013, the company has repaid $212,706 of the principal. Interest expense of $28,575 and $88,476 was paid for the three and nine months ended September 30, 2013, respectively. Interest expense of $31,948 and $87,863 was paid for the three and nine months ended September 30, 2012, respectively. As of September 30, 2013, the Company was considered not in compliance with certain covenants as described in Loan Agreements.

	As of September 30, 2013, the Company had accrued interest on the MDFA Note of $21,590. Additionally, the Company paid direct financing costs which were recorded as deferred financing costs and which will be amortized to interest expense over the term of the related debt.

	The total principal amounts outstanding at September 30, 2013 and December 31, 2012 were $1,741,427 and $ 1,954,133, respectively.

	Hercules Technology Growth Capital (“Hercules”) Loan

	On May 8, 2013 the Company’s subsidiary, AMS Corp., and Hercules Technology Growth Capital, Inc. (“Hercules”) entered into a Loan and Security Agreement, a Note, a Guaranty and a Warrant. The agreement provides for up to $3,000,000 as financing, with an initial loan amount of $2,000,000 provided upon closing. The debt is guaranteed jointly and severally by the Company’s subsidiaries and secured with a first lien by all of the assets of the Company and by a pledge of each subsidiary’s securities. In connection with the loan, the Company has certain covenants that are required to be maintained that may or may not result in default. The loan bears interest at a rate equal to current prime rate plus 12.75%. At closing the rate was 16.0% per annum (3.25% prime plus 12.75%). The interest rate is broken into two components; cash interest at the rate of 12.0% per annum and payment-in-kind (PIK) interest at 4.0% per annum. The term of the loan is 41 months and is repayable as follows: interest only for the first nine months, and then payments of cash interest and principal for the remaining term. The loan is repayable in whole or part without penalty. PIK interest is accrued over the term of the loan and paid at maturity.

	The Company, in conjunction with the financing, granted a Warrant to Hercules to purchase Series A Preferred Convertible Stock such that upon conversion of the same, Hercules will own 3.5% of the fully diluted shares on an ongoing basis. The Warrant is exercisable for seven years from date of issuance at an exercise price of $.01 per share. At closing the estimated number of shares granted with the Warrant was 431,393. The $845,922 fair value of the Series A Preferred Stock warrants was recorded as a warrant liability with a corresponding amount as a discount to the debt. The fair value of the warrant, which is required to be measured on a recurring basis, was determined using the Black Scholes model with the following assumptions: estimated fair value of preferred stock of $1.97, risk free rate of 1.2%, dividend yield of 0.0%, expected life of 7 years, and volatility of 70.58%.

	The Company had $107,920 of direct financing costs which was recorded as deferred financing costs. The Company also paid finders fees in the form of cash and warrants for the purchase commons stock of $190,270 which was recorded as deferred financing costs. The deferred financing costs will be amortized to interest expense over the term of the related debt.

	As of September 30, 2013, no amounts have been applied to principal. Interest expense of $61,701 and $77,162 for three and nine months ended was incurred.

	As of September 30, 2013, the Company had accrued interest on the Notes of $32,473. Additionally, the Company paid direct financing costs, which were recorded as deferred financing costs of $68,373 which will be amortized to interest expense over the term of the related debt.

	As of September 30, 2013, the Company was not in compliance with certain covenants as described in the Loan and Security Agreement.

The total principal amount outstanding at September 30, 2013 was $2,000,000.

The following is a summary of the maturities of debt outstanding on September 30, 2013:

Year			Debt
			Outstanding
			as of 9/30
2013		$	73,267
2014			909,404
2015			1,057,248
2016			1,007,977
2017			6,026,546
2018			325,316
Thereafter			0
Total		$	9,399,758

Income_Taxes

Income Taxes	9 Months Ended
Income Taxes	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
Income Taxes	'
	4. Income Taxes

	The Company has recorded a full valuation allowance against its net deferred tax assets as management believes that, after considering all the available objective evidence, both positive and negative, historical and prospective, with greater weight given to historical evidence, it is more likely than not that the deferred tax assets at September 30, 2013 will not be realized.

	At September 30, 2013, the Company had available net operating loss carryforwards for federal and state income tax purposes of approximately $18,600,000 and $14,200,000, respectively, which may be used to offset future taxable income, subject to the limits discussed below. The transaction for the AMS Inc. acquisition most closely resembles a Type C reorganization under IRC Section 368 (a1C). In a Type C reorganization one corporation acquires nearly all properties of another corporation in exchange solely for all or a part of its own or its controlling parent’s voting stock followed by the acquired corporation’s distribution of all its properties pursuant to the plan of reorganization. This type of transaction qualifies as a non-taxable transaction under IRC Section 368 (a1C). These Net Operating Losses (NOLs) are subject to review and possible adjustment by the Internal Revenue Service (“IRS”) and state tax authorities. The federal NOLs expire at various dates through 2032. For state purposes, Massachusetts has a five year net operating loss carryover rule for tax years beginning before January 1, 2010. At September 30, 2013, there are $3,700,000 in Massachusetts NOLs set to expire at various dates through 2015. For tax years beginning on or after January 1, 2010, Massachusetts has adopted a twenty year NOL carryover rule and has $10,200,000 in net operating loss carryforwards that are set to expire at various dates through 2032. The Company has available net operating loss carryforwards for New York State purposes in the amount of $300,000 that are set to expire at various dates through 2032.

	In addition, $87,000 of Massachusetts investment tax and research and development credits are available to the Company as carryforwards, expiring in various dates through 2015. Of these credits $4,000 of investment tax and $22,000 of R&D are subject to IRC Section 382 as they are considered as part of the pre-change losses and are fully limited. The remaining $61,000 do not expect to be utilized until the Massachusetts net operating loss carryforward is exhausted and is fully reserved for in the Company’s deferred tax valuation allowance.

Stock_Compensation

Stock Compensation	9 Months Ended
Stock Compensation	Sep. 30, 2013
Share-based Compensation [Abstract]	'
Stock Compensation	'
	5. Stock Compensation

	In July 2013 the Company issued a warrant to purchase 795,000 shares of common stock to a director. Stock based compensation expense of $68,696 was recognized for the period ending September 30, 2013. The warrant is exercisable for two years from date of issuance at an exercise price of $.80 per share. The fair value of the warrant was determined using the Black Scholes model with the following assumptions: risk free rate 0.32%, dividend yield 0.0%, expected life of 2 years, and volatility 139.6%.

	Total stock based compensation related to restricted shares, board shares, incentive stock option shares and warrants for the three and nine months ended September 30, 2013 was $109,273 and $335,560, respectively.

	Total stock based compensation related to restricted shares, board shares, incentive stock option shares and warrants for three and nine months ended September 30, 2012 was $129,808 and $321,858, respectively.

Fair_Value_Measurements

Fair Value Measurements	9 Months Ended
Fair Value Measurements	Sep. 30, 2013
Fair Value Disclosures [Abstract]	'
Fair Value Measurements	'
	6. Fair Value Measurements

	The Company has adopted FASB ASC Topic 820, “Fair Value Measurement and Disclosures” (“ASC 820”). This topic defines fair value, establishes a framework for measuring fair value under US GAAP and enhances disclosures about fair value measurements. Fair value is defined under ASC 820 as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) 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 under ASC 820 must maximize the use of observable inputs and minimize the use of unobservable inputs. The standard describes a fair value hierarchy based on three levels of inputs, of which the first two are considered observable and the last unobservable, that may be used to measure fair value which are the following:

		⋅	Level 1 — Quoted prices in active markets for identical assets or liabilities.

		⋅	Level 2 — Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

		⋅	Level 3 — Unobservable inputs that are supported by little or no market activity and that are significant to the fair value

	A financial instrument’s level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement.

	The following table sets forth Company’s assets and liabilities which are measured at fair value on a recurring basis by level within the fair value hierarchy:

	Fair Value measurements at September 30, 2013:
			Level 1			Level 2			Level 3			Total
	Assets
	Money Market Accounts (a)		$	200,000		$	-		$	-		$	200,000

	Targets (b)		$	275,521		$	-		$	-		$	275,521
	Liabilities
	MDFA Warrant Liability 1		$	-		$	-		$	5,259		$	5,259

	MDFA Warrant Liability 2		$	-		$	-		$	7,238		$	7,238

	Hercules Warrant Liability		$	-		$	-		$	926,987		$	926,987

	Fair Value measurements at December 31, 2012:
			Level 1			Level 2			Level 3			Total
	Assets
	Money Market Accounts (a)		$	239,504		$	-		$	-		$	239,504

	Targets (b)		$	315,350		$	-		$	-		$	315,350
	Liabilities
	MDFA Warrant Liability 1		$	-		$	-		$	111,811		$	111,811

		(a)	Included in cash and cash equivalents and restricted cash on the consolidated balance sheet
		(b)	Included in other current assets on the consolidated balance sheet.

	The Company values the warrant liabilities issued in conjunction with the MDFA Note Payable (Note 3) using a Black-Scholes option pricing model, at each reporting date, which incorporates assumptions about underlying asset value, volatility, expected remaining life and risk free interest rate. The assumptions used at September 30, 2013 and December 31, 2012, respectively, were as follows:

			September 30,				December 31,
			2013				2012
	Fair value of underlying stock per share		$	0.15			$	3
	Risk-free interest rate			2.33% -2.64	%			1.48	%
	Expected term			8.04- 9.60 years				8.79 years
	Dividend yield			0	%			0	%
	Volatility			71.21% - 74.89	%			46.67	%

	The Company values the warrant issued in conjunction with the Hercules Note Payable (Note 3) using a Black-Scholes option pricing model, at each reporting date, which incorporates assumptions about underlying asset value, volatility, expected remaining life and risk free interest rate. The assumptions used at September 30, 2013 were as follows:
			September 30, 2013

	Fair value of underlying stock per share		$	1.61
	Risk-free interest rate			2.02	%
	Expected term			6.60 years
	Dividend yield			0	%
	Volatility			80.75	%

	Marked-to-Market

	The change in fair value of liabilities during the period is as follows:

			MDFA			MDFA			Hercules			Convertible			Conversion			Total Fair
Warrants			Warrants			Warrants			Debt			Feature			Value
1			2						Warrants
Balance 12/31/12			$	111,811		$	-		$	-		$	-		$	-		$	111,811

Initial Measure May 2013			-			15,330			845,922			1,027,770			1,028,517			2,917,539

Mark to Market			-106,552			-8,092			81,065			-221,487			-222,553			-477,619

Reclass to Equity			-			-			-			-806,283			-805,964			-1,612,247

Balance 9/30/13		$	5,259		$	7,238		$	926,987		$	-		$	-		$	939,484

The Company recorded a total net decrease of $477,619 in change in fair value of liabilities as a credit to the statement of operations during the nine months ended September 30, 2013. For the nine months ended September 30, 2012 the Company recorded an increase of $56,131 in fair value as an expense in the statement of operations.

The Company recorded a total net decrease of $57,236 in change in fair value of targets as a credit to the statement of operations during the nine months ended September 30, 2013.

Sensitivity to Changes in Significant Unobservable Inputs

The significant unobservable inputs used in the fair measurement of the warrant liability are the volatility of the underlying stock value and the value of our common stock. Significant increases (decreases) in these unobservable inputs in isolation would result in significantly lower (higher) fair value measurement.

Other_Comprehensive_Income

Other Comprehensive Income	9 Months Ended
Other Comprehensive Income	Sep. 30, 2013
Other Comprehensive Income (Loss), Net Of Tax, Portion Attributable To Noncontrolling Interest [Abstract]	'
Other Comprehensive Income	'
	7. Other Comprehensive Income

	For three and nine months ending September 30, 2013 and 2012, the Company had no other comprehensive income.

Earnings_Per_Share

Earnings Per Share	9 Months Ended
Earnings Per Share	Sep. 30, 2013
Earnings Per Share [Abstract]	'
Earnings Per Share	'
	8. Earnings Per Share

	The Company reports basic and diluted earnings per share (“EPS”). Basic EPS is based on the weighted average number of shares outstanding during the period, while diluted EPS additionally includes the dilutive effect of the Company’s outstanding stock options, warrants, and restricted stock computed using the treasury stock method as well as other potentially dilutive securities. For the periods ended September 30, 2013 and 2012 potentially dilutive securities include:

		September 30,		September 30,
		2013		2012

	Common Stock Warrants		7,034,492		238,690
	Convertible debt		5,658,331		-
	Convertible preferred stock		1,667,264		1,667,264
	Preferred Stock Warrants		742,335		-
	Options		458,750		447,500
	Escrow shares		-		691,373
	Restricted stock		-		20,000

	Total potentially dilutive securities		15,561,172		3,064,827

	For the three and nine months ended September 30, 2013 and 2012, the shares used in computing diluted net loss per share do not include any of the above securities as the effect is anti-dilutive.

Concentrations_of_Credit_Risk

Concentrations of Credit Risk	9 Months Ended
Concentrations of Credit Risk	Sep. 30, 2013
Concentrations Of Credit Risk [Abstract]	'
Concentrations of Credit Risk	'
	9. Concentrations of Credit Risk

	During the three and nine months ended September 30, 2013, the Company had sales to three and four customers that accounted for approximately 60% and 56% of all revenue, respectively. During the three and nine months ended September 30, 2012, the Company had sales to four customers and one customer that accounted for approximately 79% and 74% of all revenue, respectively.

Related_Party_Transactions

Related Party Transactions	9 Months Ended
Related Party Transactions	Sep. 30, 2013
Related Party Transactions [Abstract]	'
Related Party Transactions	'
	10. Related Party Transactions

	The Company utilizes services of a law firm that has an employee who is also an officer and director of the Company. Fees charged by this firm were $42,419 and $47,824 for the three months ended September 30, 2013 and 2012, respectively. Fees charged by this firm were $173,659 and $116,812 for the nine months ended September 30, 2013 and 2012, respectively.

Subsequent_Events

Subsequent Events	9 Months Ended
Subsequent Events	Sep. 30, 2013
Subsequent Events [Abstract]	'
Subsequent Events	'
	11. Subsequent Events

	On November 6, 2013 the Company received a letter dated November 5, 2013 from counsel to the landlord of the office and fabrication facility of the Company’s subsidiary, Advanced MicroSensors Corp (AMS), located in Shrewsbury MA. The letter advised that AMS was in default of its obligations under the lease for failure to pay rent and other fees as they have come due through November 1, 2013. The Company has been given five (5) days to cure default.

	On November 19, 2013 the Company borrowed $75,000 from certain investors. The loan bears interest at 10% per annum and the investors will be issued 112,500 common stock warrants at an exercise price of $.01 per share with a five year term. The loan is repayable on November 25, 2013 with a fee equal to 25% of the loan amount. Additionally, a commitment fee of 75,000 common stock warrants at $.01 per share, with a five year team, was paid for such funds.

Basis_of_Presentation_The_Comp1

Basis of Presentation, The Company and Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2013
Basis Of Presentation Company and Summary Of Significant Accounting Policies [Abstract]	'
Basis of Presentation, The Company and Summary of Significant Accounting Policies	'
	Basis of Presentation, The Company and Summary of Significant Accounting Policies

	The accompanying unaudited interim consolidated financial statements of Plures Technologies Inc. and subsidiaries (the “Company”) have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”). The interim consolidated financial statements included herein are unaudited; however, they contain all normal recurring accruals and adjustments that, in the opinion of management, are necessary to present fairly our results of operations and financial position for the interim periods.

	Although the Company believes that the disclosures in these unaudited interim consolidated financial statements are adequate to make the information presented not misleading, certain information normally included in the footnotes prepared in accordance with US GAAP has been omitted as permitted by the rules and regulations of the Securities and Exchange Commission (“SEC”). These unaudited interim consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the fiscal year ended December 30, 2012 filed with the SEC on April 15, 2013.

	For a complete summary of our significant accounting policies, please refer to Note 1 included in Item 8 of our Form 10-K for the fiscal year ended December 31, 2012. There have been no material changes to our significant accounting policies during the nine months ended September 30, 2013.

Liquidity and Management Plans	'
	Liquidity and Management Plans

	The accompanying unaudited consolidated interim financial statements have been prepared assuming that the Company will continue as a going concern. As of September 30, 2013, the Company's liquidity was limited to cash on hand and restricted cash of $761,358 and as reflected in the unaudited interim consolidated financial statements; the Company has an accumulated deficit, has suffered significant net losses, and has negative cash flows from operations, all of which raises substantial doubt about the Company’s ability to continue as a going concern. During the first nine months of 2013, the Company has received a total of $6,224,999 in debt financing. Current investors and management provided $4,224,999 in convertible debt and a third party provided an additional $2,000,000 in secured debt, gross of issuance costs. The third party has first lien on all Company assets. The unaudited consolidated interim financial statements do not include any adjustments that might result should the Company be unable to continue as a going concern.

Prior Period Reclassification Adjustment Description	'
	Reclassification

	Certain accounts in the September 30, 2012 unaudited interim consolidated financial statements have been reclassified for comparative purposes to conform to the presentation in the September 30, 2013 unaudited interim consolidated financial statements.

New Accounting Pronouncements, Policy	'
	Recently Issued Accounting Guidance

	Accounting Standards Update (ASU) 2013-11, “Income Taxes (Topic 740) - Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists” was issued in July 2013. The amendments in this Update are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. Early adoption is permitted. The amendments should be applied prospectively to all unrecognized tax benefits that exist at the effective date. Retrospective application is permitted. The Company does not expect adoption of this ASU to have a material impact on its financial statements.

Inventories_Tables

Inventories (Tables)	9 Months Ended
Inventories (Tables)	Sep. 30, 2013
Inventory, Net [Abstract]	'
Inventories	'
	Inventories are comprised of the following:

		September 30, 2013		December 31 , 2012

	Raw Material	$	309,357	$	259,981
	Work in Process		40,683		-
	Total	$	350,040	$	259,981

Debt_Tables

Debt (Tables)	9 Months Ended
Debt (Tables)	Sep. 30, 2013
Debt Disclosure [Abstract]	'
Schedule of Maturities of Long-term Debt	'
	The following is a summary of the maturities of debt outstanding on September 30, 2013:

	Year		Debt
			Outstanding
			as of 9/30
	2013	$	73,267
	2014		909,404
	2015		1,057,248
	2016		1,007,977
	2017		6,026,546
	2018		325,316
	Thereafter		0
	Total	$	9,399,758

Fair_Value_Measurements_Tables

Fair Value Measurements (Tables)	9 Months Ended
Fair Value Measurements (Tables)	Sep. 30, 2013
Fair Value Assets and Liabilities Measured On Recurring and Nonrecurring Basis [Line Items]	'
Assets and Liabilities Measured at Fair Value on Recurring Basis	'
	The following table sets forth Company’s assets and liabilities which are measured at fair value on a recurring basis by level within the fair value hierarchy:

	Fair Value measurements at September 30, 2013:
			Level 1			Level 2			Level 3		Total
	Assets
	Money Market Accounts (a)		$	200,000		$	-		$	-	$	200,000

	Targets (b)		$	275,521		$	-		$	-	$	275,521
	Liabilities
	MDFA Warrant Liability 1		$	-		$	-		$	5,259	$	5,259

	MDFA Warrant Liability 2		$	-		$	-		$	7,238	$	7,238

	Hercules Warrant Liability		$	-		$	-		$	926,987	$	926,987

	Fair Value measurements at December 31, 2012:
			Level 1			Level 2			Level 3		Total
	Assets
	Money Market Accounts (a)		$	239,504		$	-		$	-	$	239,504

	Targets (b)		$	315,350		$	-		$	-	$	315,350
	Liabilities
	MDFA Warrant Liability 1		$	-		$	-		$	111,811	$	111,811

		(a)	Included in cash and cash equivalents and restricted cash on the consolidated balance sheet
		(b)	Included in other current assets on the consolidated balance sheet.

Black-scholes option pricing model	'
	The Company values the warrant liabilities issued in conjunction with the MDFA Note Payable (Note 5) using a Black-Scholes option pricing model, at each reporting date, which incorporates assumptions about underlying asset value, volatility, expected remaining life and risk free interest rate. The assumptions used at September 30, 2013 and December 31, 2012, respectively, were as follows:

			September 30,				December 31,
			2013				2012
	Fair value of underlying stock per share		$	0.15			$	3
	Risk-free interest rate			2.33% -2.64	%			1.48	%
	Expected term			8.04- 9.60 years				8.79 years
	Dividend yield			0	%			0	%
	Volatility			71.21% - 74.89	%			46.67	%

	The Company values the warrant issued in conjunction with the Hercules Note Payable using a Black-Scholes option pricing model, at each reporting date, which incorporates assumptions about underlying asset value, volatility, expected remaining life and risk free interest rate. The assumptions used at September 30, 2013 were as follows:


			September 30,2013

	Fair value of underlying stock per share		$	1.61
	Risk-free interest rate			2.02	%
	Expected term			6.60 years
	Dividend yield			0	%
	Volatility			80.75	%

Change in Fair Value of Warrant	'
	The change in fair value of liabilities during the period is as follows:

			MDFA			MDFA			Hercules		Convertible		Conversion		Total Fair
			Warrants			Warrants			Warrants		Debt		Feature		Value
			1			2					Warrants
	Balance 12/31/12		$	111,811		$	-		$	-	$	-	$	-	$	111,811

	Initial Measure May 2013			-			15,330			845,922		1,027,770		1,028,517		2,917,539

	Mark to Market			-106,552			-8,092			81,065		-221,487		-222,553		-477,619

	Reclass to Equity			-			-			-		-806,283		-805,964		-1,612,247

	Balance 9/30/13		$	5,259		$	7,238		$	926,987	$	-	$	-	$	939,484

Earnings_Per_Share_Tables

Earnings Per Share (Tables)	9 Months Ended
Earnings Per Share (Tables)	Sep. 30, 2013
Earnings Per Share [Abstract]	'
Potential Dilutive Securities	'
	For the periods ended September 30, 2013 and 2012 potentially dilutive securities include:

		September 30,		September 30,
		2013		2012

	Common Stock Warrants		7,034,492		238,690
	Convertible debt		5,658,331		-
	Convertible preferred stock		1,667,264		1,667,264
	Preferred Stock Warrants		742,335		-
	Options		458,750		447,500
	Escrow shares		-		691,373
	Restricted stock		-		20,000

	Total potentially dilutive securities		15,561,172		3,064,827

Basis_of_Presentation_The_Comp2

Basis of Presentation, The Company and Summary of Significant Accounting Policies - Additional Information (Detail) (USD $)	9 Months Ended
	Sep. 30, 2013
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]	'
Cash on hand	$761,358
Debt financing agreement amount	4,224,999
Current Investors and Management	'
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]	'
Debt financing agreement amount	6,224,999
Third Party	'
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]	'
Debt financing agreement amount	$2,000,000

Inventories_Additional_Informa

Inventories - Additional Information (Detail) (USD $)	9 Months Ended	12 Months Ended
Inventories - Additional Information (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Schedule of Inventory [Line Items]	'	'
Inventory write down	$0	$0

Inventories_Detail

Inventories (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Schedule of Inventory [Line Items]	'	'
Raw Material	$309,357	$259,981
Work in Process	40,683	0
Total	$350,040	$259,981

Debt_Additional_Information_De

Debt - Additional Information (Detail) (USD $)

0 Months Ended

1 Months Ended

3 Months Ended

6 Months Ended

9 Months Ended

12 Months Ended

0 Months Ended

3 Months Ended

0 Months Ended

3 Months Ended

9 Months Ended

0 Months Ended

9 Months Ended

0 Months Ended

9 Months Ended

0 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

0 Months Ended

3 Months Ended

9 Months Ended

0 Months Ended

9 Months Ended

0 Months Ended

Sep. 15, 2013

8-May-13

31-May-13

Sep. 30, 2013

Sep. 30, 2012

Jun. 30, 2013

Sep. 30, 2013

Sep. 30, 2012

Dec. 31, 2012

Sep. 15, 2013

Sep. 30, 2013

8-May-13

Nov. 19, 2013

8-May-13

Mar. 31, 2013

Sep. 30, 2013

Sep. 15, 2013

Sep. 30, 2013

Sep. 15, 2013

Sep. 30, 2013

Mar. 31, 2013

8-May-13

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Oct. 13, 2011

8-May-13

Oct. 13, 2011

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Dec. 31, 2012

8-May-13

Sep. 30, 2013

Mar. 31, 2013

8-May-13

Sep. 30, 2013

Dec. 31, 2012

8-May-13

Sep. 30, 2013

Conversion Liability

Warrant Liability

Conversion Feature

Amended securities purchase agreement

Subsequent Event

Convertible Notes Payable

Prior Note One

Prior Note Two

Minimum

Maximum

Note Warrants

Prior Note Warrnt

Warrant

Convertible Debt Warrant Liability

Notes Payable, Other Payables

Massachusetts Development Financing Agency

Secured Convertible Promissory Note

Additional Notes

Hercules Technology Growth Capital Loan

MFDA Note [Member]

Subsequent Event

Conversion Liability

Warrant Liability

Conversion Feature

Conversion Liability

Warrant Liability

Conversion Feature

Amended securities purchase agreement

Minimum

Maximum

Minimum

Maximum

Warrant

Amended securities purchase agreement

Warrant

Debt Disclosure [Line Items]

Loan amount

$2,099,998

$333,333

$2,000,000

$212,706

Interest rate of debt

10.00%

2.00%

3.00%

6.25%

12.75%

Term of loan

'7 years

Issuance of warrants

59,524

Issuance of warrants, per share

$2.10

Fair value of warrants

80,357

15,330

845,922

Payment of direct financing cost

107,920

34,000

107,920

68,373

Interest expense

28,575

31,948

88,476

87,863

Conversion price per share

$1.60

$2.50

$1.60

Debt Instrument, convertible, beneficial conversion feature

-1,199,517

1,143,961

Amortization

2,861

Discount on Debt

263,104

8,610

2,862

Convertible debt, fair value disclosures

1,233,815

Debt instrument, increase, accrued interest

-114,551

5,207

Debt instrument, interest rate, effective percentage

2.00%

Long-term debt, issued

833,333

5,658,331

1,433,332

1,741,427

1,954,133

2,433,331

5,633,331

3,225,000

2,000,000

Class of warrant or right, outstanding

3,536,458

Share price

$0.15

$1.61

$2.50

Warrant exercise price

5,658,331

1.35

0.01

0.1

0.01

Class of warrant or right expirations

'4 years

Risk-free interest rate

0.55%

0.48%

0.63%

0.55%

2.00%

1.81%

1.20%

Dividend yield

0.00%

Expected term in years

'3 years 11 months 8 days

'4 years 6 months

'4 years

'3 years 4 months 24 days

'4 years

'10 years

'7 years

Expected volatility

82.50%

40.40%

44.90%

82.50%

65.00%

66.00%

70.58%

Note Payable, net of fees

1,727,714

603,596

-1,027,770

Amortization of beneficial conversion feature

23,660

Interest Payable

65,696

32,473

21,590

Debt instrument maturity term

'54 months

'41 months

Deferred finance costs, gross

190,270

Increase in number of warrants

92,472

Debt instrument, periodic payment, principal

500,000

Additional warrants issued to purchase common shares

59,524

Term of warrants

'10 years

'7 years

Debt instrument, closing rate

16.00%

Debt Instrument, variable rate

3.25%

Debt instrument, fee amount

3,000,000

Intial loan amount

2,000,000

Percentage of fully diluted shares

3.50%

Conversion rate description

'If the cash balance of the Company and its subsidiaries is less than $1,000,000 during the term of the Notes, the conversion rate will become $1.00.

Derivative liability

1,028,517

5,259

111,811

926,987

Debt instrument cash interest rate

12.00%

Payment in kind of interest

4.00%

Preferred stock value

1.97

Deferred financing costs

18,674

Estimatednumber of shares granted

431,393

Bank balance dropped for debt agreements

1,000,000

Debt Conversion, Converted Instrument, Amount

5,658,331

Fair Value Adjustment of Warrants

805,964

806,283

Earnings reduce the liability to fair market value

258,132

Fair Value Assumptions, Risk Free Interest Rate

1.48%

1.02%

2.33%

2.64%

2.02%

Fair Value Assumptions, Expected Dividend Rate

0.00%

Fair Value Assumptions, Expected Term

'8 years 9 months 14 days

'8 years 14 days

'3 years 6 months 29 days

'3 years 29 days

'9 years 7 months 6 days

'4 years 1 month 20 days

'3 years 7 months 20 days

'6 years 7 months 6 days

Fair Value Assumptions, Expected Volatility Rate

46.67%

99.97%

108.30%

71.21%

74.89%

80.75%

Debt Instrument, Periodic Payment, Interest

61,701

77,162

Debt Instrument, Unamortized Discount

2,314,084

Derivative, Gain (Loss) on Derivative, Net, Total

458,561

477,619

-56,131

258,865

Reclassification From Derivative Liabilities To Additional Paid In Capital

$805,964

$806,283

Debt_Detail

Debt (Detail) (USD $)	Sep. 30, 2013
Debt Disclosure [Line Items]	'
2013	$73,267
2014	909,404
2015	1,057,248
2016	1,007,977
2017	6,026,546
2018	325,316
Thereafter	0
Total	$9,399,758

Income_Taxes_Additional_Inform

Income Taxes - Additional Information (Detail) (USD $)	9 Months Ended
Income Taxes - Additional Information (Detail) (USD $)	Sep. 30, 2013
Massachusetts	'
Income Taxes [Line Items]	'
Net operating loss carryforwards	$87,000
Tax credit carryforwards expiration dates	'2015
Investment tax credit	4,000
Research and development tax credit	22,000
Remaining unutilized operating loss carryforwards	61,000
Massachusetts \| Beginning before January 1, 2010	'
Income Taxes [Line Items]	'
Net operating loss carryforwards	3,700,000
Massachusetts \| Beginning on or after January 1, 2010	'
Income Taxes [Line Items]	'
Net operating loss carryforwards	10,200,000
Federal	'
Income Taxes [Line Items]	'
Net operating loss carryforwards, federal	18,600,000
State	'
Income Taxes [Line Items]	'
Net operating loss carryforwards, state	14,200,000
New York State	'
Income Taxes [Line Items]	'
Net operating loss carryforwards	$300,000
Maximum \| Massachusetts \| Beginning before January 1, 2010	'
Income Taxes [Line Items]	'
Operating loss carryforwards expiration year	'2015
Maximum \| Massachusetts \| Beginning on or after January 1, 2010	'
Income Taxes [Line Items]	'
Operating loss carryforwards expiration year	'2032
Maximum \| New York State	'
Income Taxes [Line Items]	'
Operating loss carryforwards expiration year	'2032
Federal General Business	'
Income Taxes [Line Items]	'
Operating loss carryforwards expiration year	'2032

Stock_Compensation_Additional_

Stock Compensation - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Stock Compensation [Line Items]	'	'	'	'	'
Total stock based compensation	$109,273	$129,808	$335,560	$321,858	'
Fair Value Assumptions, Risk Free Interest Rate	'	'	'	'	1.48%
Fair Value Assumptions, Expected Dividend Rate	'	'	0.00%	'	0.00%
Fair Value Assumptions, Expected Term	'	'	'	'	'8 years 9 months 14 days
Fair Value Assumptions, Expected Volatility Rate	'	'	'	'	46.67%
Warrant [Member]	'	'	'	'	'
Stock Compensation [Line Items]	'	'	'	'	'
Fair Value Assumptions, Exercise Price	$0.80	'	$0.80	'	'
Fair Value Assumptions, Risk Free Interest Rate	'	'	2.02%	'	'
Fair Value Assumptions, Expected Dividend Rate	'	'	0.00%	'	'
Fair Value Assumptions, Expected Term	'	'	'6 years 7 months 6 days	'	'
Fair Value Assumptions, Expected Volatility Rate	'	'	80.75%	'	'
Board of Directors	'	'	'	'	'
Stock Compensation [Line Items]	'	'	'	'	'
Shares of common stock	795,000	'	'	'	'
Compensation expense	'	'	$68,696	'	'

Fair_Value_Measurements_Additi

Fair Value Measurements - Additional Information (Detail) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Change Fair Value of Warrant Liability	$57,236	'
Fair Value, Measurements, Recurring	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Change Fair Value of Warrant Liability	$477,619	$56,131

Assets_And_Liabilities_Measure

Assets And Liabilities Measured at Fair Value on Recurring Basis by Level Within Fair Value Hierarchy (Detail) (USD $)	Sep. 30, 2013		Dec. 31, 2012
Assets	'		'
Money Market Accounts	$200,000	[1]	$239,504	[1]
Targets	275,521	[2]	315,350	[2]
MDFA Warrant Liability 1	'		'
Liabilities	'		'
Warrant Liability	5,259		111,811
MDFA Warrant Liability 2	'		'
Liabilities	'		'
Warrant Liability	7,238		'
Hercules Warrant Liability	'		'
Liabilities	'		'
Warrant Liability	926,987		'
Level 1	'		'
Assets	'		'
Money Market Accounts	200,000	[1]	239,504	[1]
Targets	275,521	[2]	315,350	[2]
Level 1 \| MDFA Warrant Liability 1	'		'
Liabilities	'		'
Warrant Liability	0		0
Level 1 \| MDFA Warrant Liability 2	'		'
Liabilities	'		'
Warrant Liability	0		'
Level 1 \| Hercules Warrant Liability	'		'
Liabilities	'		'
Warrant Liability	0		'
Level 2	'		'
Assets	'		'
Money Market Accounts	0	[1]	0	[1]
Targets	0	[2]	0	[2]
Level 2 \| MDFA Warrant Liability 1	'		'
Liabilities	'		'
Warrant Liability	0		0
Level 2 \| MDFA Warrant Liability 2	'		'
Liabilities	'		'
Warrant Liability	0		'
Level 2 \| Hercules Warrant Liability	'		'
Liabilities	'		'
Warrant Liability	0		'
Level 3	'		'
Assets	'		'
Money Market Accounts	0	[1]	0	[1]
Targets	0	[2]	0	[2]
Level 3 \| MDFA Warrant Liability 1	'		'
Liabilities	'		'
Warrant Liability	5,259		111,811
Level 3 \| MDFA Warrant Liability 2	'		'
Liabilities	'		'
Warrant Liability	7,238		'
Level 3 \| Hercules Warrant Liability	'		'
Liabilities	'		'
Warrant Liability	$926,987		'

[1]	Included in cash and cash equivalents and restricted cash on the consolidated balance sheet
[2]	Included in other current assets on the consolidated balance sheet.

Warrant_and_derivative_Liabili

Warrant and derivative Liability Issued by Black Scholes Option Pricing Model (Detail) (USD $)	9 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Fair value of underlying stock per share	$0.15	$3
Risk-free interest rate	'	1.48%
Expected term	'	'8 years 9 months 14 days
Dividend yield	0.00%	0.00%
Volatility	'	46.67%
Warrants	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Fair value of underlying stock per share	$1.61	'
Risk-free interest rate	2.02%	'
Expected term	'6 years 7 months 6 days	'
Dividend yield	0.00%	'
Volatility	80.75%	'
Minimum	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Risk-free interest rate	2.33%	'
Expected term	'8 years 14 days	'
Volatility	71.21%	'
Maximum	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Risk-free interest rate	2.64%	'
Expected term	'9 years 7 months 6 days	'
Volatility	74.89%	'

Change_in_Fair_Value_of_Warran

Change in Fair Value of Warrant and Targets (Detail) (USD $)	9 Months Ended
	Sep. 30, 2013
Derivative [Line Items]	'
Balance at December 31, 2012	$111,811
Initial Measure Of Change In Fair Value Of Liability	2,917,539
Mark to Market	-477,619
Reclass to Equity	-1,612,247
Balance at September 30, 2013	939,484
MDFA \| Warrants 1	'
Derivative [Line Items]	'
Balance at December 31, 2012	111,811
Initial Measure Of Change In Fair Value Of Liability	0
Mark to Market	-106,552
Balance at September 30, 2013	5,259
MDFA \| Warrants 2	'
Derivative [Line Items]	'
Balance at December 31, 2012	0
Initial Measure Of Change In Fair Value Of Liability	15,330
Mark to Market	-8,092
Balance at September 30, 2013	7,238
Hercules \| Warrants	'
Derivative [Line Items]	'
Balance at December 31, 2012	0
Initial Measure Of Change In Fair Value Of Liability	845,922
Mark to Market	81,065
Balance at September 30, 2013	926,987
Convertible Debt Warrant Liability \| Warrants	'
Derivative [Line Items]	'
Balance at December 31, 2012	0
Initial Measure Of Change In Fair Value Of Liability	1,027,770
Mark to Market	-221,487
Reclass to Equity	-806,283
Balance at September 30, 2013	0
Conversion Feature	'
Derivative [Line Items]	'
Balance at December 31, 2012	0
Initial Measure Of Change In Fair Value Of Liability	1,028,517
Mark to Market	-222,553
Reclass to Equity	-805,964
Balance at September 30, 2013	$0

Potential_Dilutive_Securities_

Potential Dilutive Securities (Detail)	9 Months Ended
Potential Dilutive Securities (Detail)	Sep. 30, 2013	Sep. 30, 2012
Earnings Per Share Basic And Diluted [Line Items]	'	'
Total potentially dilutive securities	15,561,172	3,064,827
Common Stock Warrant	'	'
Earnings Per Share Basic And Diluted [Line Items]	'	'
Total potentially dilutive securities	7,034,492	238,690
Preferred Stock Warrant	'	'
Earnings Per Share Basic And Diluted [Line Items]	'	'
Total potentially dilutive securities	742,335	0
Restricted stock	'	'
Earnings Per Share Basic And Diluted [Line Items]	'	'
Total potentially dilutive securities	0	20,000
Options	'	'
Earnings Per Share Basic And Diluted [Line Items]	'	'
Total potentially dilutive securities	458,750	447,500
Escrow shares	'	'
Earnings Per Share Basic And Diluted [Line Items]	'	'
Total potentially dilutive securities	0	691,373
Convertible Debt	'	'
Earnings Per Share Basic And Diluted [Line Items]	'	'
Total potentially dilutive securities	5,658,331	0
Convertible preferred stock	'	'
Earnings Per Share Basic And Diluted [Line Items]	'	'
Total potentially dilutive securities	1,667,264	1,667,264

Concentrations_of_Credit_Risk_

Concentrations of Credit Risk - Additional Information (Detail)	9 Months Ended	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013
	Customer 1	Customers 3	Customers 4	Customers 4
Concentration Risk [Line Items]	'	'	'	'
Concentration Risk, Percentage	74.00%	60.00%	79.00%	56.00%

Related_Party_Transactions_Add

Related Party Transactions - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Related Party Transaction [Line Items]	'	'	'	'
Professional Fees	$42,419	$47,824	$173,659	$116,812

Subsequent_Events_Additional_I

Subsequent Events - Additional Information (Detail) (USD $)	Sep. 15, 2013	31-May-13	Nov. 19, 2013
Subsequent Events - Additional Information (Detail) (USD $)	Sep. 15, 2013	31-May-13	Subsequent Event
Subsequent Event [Line Items]	'	'	'
Class of warrant or right, number of securities called by warrants or rights	'	'	112,500
Class Of Warrant Or Right, Exercise Price Of Warrants Or Rights	5,658,331	1.35	0.01
Debt Instrument, Debt Default, Amount	'	'	$75,000
Debt Instrument, Interest Rate, Stated Percentage	'	'	10.00%
Debt Instrument Repayment Description	'	'	'The loan is repayable on November 25, 2013 with a fee equal to 25% of the loan amount.
Debt Instrument, Payment Terms	'	'	'five year
Additional Commitment Fee of Common Stock warrant shares	'	'	75,000
Additional Commitment fee of common stock warrant price per share	'	'	$0.01