Stock-Based Compensation (Tables)

6 Months Ended

12 Months Ended

6 Months Ended

12 Months Ended

Jan. 31, 2014

Jul. 31, 2013

Jan. 31, 2014

Cortelco Systems Holding Corp [Member]

Jul. 31, 2013

Cortelco Systems Holding Corp [Member]

Dec. 31, 2013

Inventergy Inc [Member]

Noncontrolling Interest [Line Items]

Summary of share-based compensation activity

Activity in the Company’s stock option plans since July 31, 2013 is as follows:

					Weighted
	Shares				Average
	Available		Options		Exercise
	for Grant		Outstanding		Price
Options at August 1, 2013		315,944		60,333	$	11.78
Granted		-		-		-
Exercised		-		-		-
Cancelled		-		-		-
Options at January 31, 2014		315,944		60,333	$	11.78

Activity in the Company’s stock option plans during fiscal years 2013 and 2012 is as follows:

	2013
					Weighted
	Shares				Average
	Available		Shares		Exercise
	for Grant		Outstanding		Price
Beginning of year		307,344		68,933	$	11.19
Granted		-		-		-
Exercised		-		-		-
Cancelled		8,600		(8,600)		7.07
End of year		315,944		60,333	$	11.78

	2012
					Weighted
	Shares				Average
	Available		Shares		Exercise
	for Grant		Outstanding		Price
Beginning of year		302,756		73,521	$	10.80
Granted		-		-		-
Exercised		-		-		-
Cancelled		4,588		(4,588)		5.03
End of year		307,344		68,933	$	11.19

Activity in the Company’s stock option plans since July 31, 2013 is as follows:

			Weighted
	Shares		Average
	Available	Options	Exercise
	for Grant	Outstanding	Price
Options at August 1, 2013	315,944	60,333	$	11.78
Granted	-	-		-
Exercised	-	-		-
Cancelled	-	-		-
Options at January 31, 2014	315,944	60,333	$	11.78

Activity in the eOn stock option plans during fiscal years 2013 and 2012 is as follows:

	2013
					Weighted
	Shares				Average
	Available		Shares		Exercise
	for Grant		Outstanding		Price
Beginning of year		307,344		68,933	$	11.19
Granted		-		-		-
Exercised		-		-		-
Cancelled		8,600		(8,600)		7.07
End of year		315,944		60,333	$	11.78

	2012
					Weighted
	Shares				Average
	Available		Shares		Exercise
	for Grant		Outstanding		Price
Beginning of year		302,756		73,521	$	10.80
Granted		-		-		-
Exercised		-		-		-
Cancelled		4,588		(4,588)		5.03
End of year		307,344		68,933	$	11.19

Common stock option and restricted stock award activity under the Plan was as follows:

			Options and RSAs Outstanding
	Shares				Weighted Average
	Available		Number		Exercise Price
	For Grant		of Shares		Per Share
Balance, Inception		-		-	$	-
Balance at December 31, 2012		-		-	$	-
Authorized		2,050,000		-	$	-
Options Granted		(915,000)		915,000	$	3.21
Restricted Awards Granted		(225,000)		225,000
Balance at December 31, 2013		910,000		1,140,000
Total vested and expected to vest shares (options)				868,459	$	3.21

Outstanding options

Information regarding the stock options outstanding under the Company’s stock option plans at July 31, 2013 is summarized as follows:

			Weighted
			Average		Weighted				Weighted
	Outstanding		Remaining		Average		Exercisable		Average
	at July 31,		Contractual		Exercise		at July 31,		Exercise
Range of Exercise Prices	2013		Life		Price		2013		Price
$ 5.01 — $10.00		30,000		2.9 years		7.15		30,000		7.15
$15.01 — $20.00		30,333		0.6 years		16.35		30,333		16.35
		60,333		1.7 years	$	11.78		60,333	$	11.78

Information regarding the stock options outstanding under eOn’s stock option plans at July 31, 2013 is summarized as follows:

			Weighted
			Average	Weighted				Weighted
	Outstanding		Remaining	Average		Exercisable		Average
	at July 31,		Contractual	Exercise		at July 31,		Exercise
Range of Exercise Prices	2013		Life	Price		2013		Price
$ 5.01 — $10.00		30,000	2.9 years		7.15		30,000		7.15
$15.01 — $20.00		30,333	0.6 years		16.35		30,333		16.35
		60,333	1.7 years	$	11.78		60,333	$	11.78

The following table summarizes information with respect to stock options outstanding at December 31, 2013:

Options Outstanding						Options Exercisable
				Weighted				Weighted
				Average				Average
				Remaining				Exercise
Exercise Price		Shares		Contractual Life		Shares		Price Per
Per Share		Outstanding		(in years)		Exercisable		Share
$	3.21		915,000		9.94		33,000	$	3.21
			915,000		9.94		33,000	$	3.21

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions

The fair value of employee stock options granted was estimated using the following weighted-average assumptions for the year ended December 31, 2013 and for the period from January 12, 2012 (inception) to December 31, 2013 was as follows:

	For the			January 12, 2012
	Year Ended			(inception) to
	December 31, 2013			December 31, 2013
Expected volatility		80	%		80	%
Risk free rate		1.77	%		1.77	%
Dividend yield		0	%		0	%
Expected term (in years)		5.93			5.93

Schedule Of Stock Based Compensation Of Employees And Non Employees

Stock-based compensation for employees and non-employees related to options and RSAs recognized for the year ended December 31, 2013 and for the period from January 12, 2012 (inception) to December 31, 2013 was as follows:

	For the		January 12, 2012
	Year Ended		(inception) to
	December 31, 2013		December 31, 2013
Operating expenses
Selling, general and administrative	$	1,872,104	$	1,872,104