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<us-gaap:CurrentIncomeTaxExpenseBenefit contextRef="Context_9ME_30-Sep-2011" unitRef="USD" decimals="0">0</us-gaap:CurrentIncomeTaxExpenseBenefit>
<us-gaap:CurrentIncomeTaxExpenseBenefit contextRef="Context_3ME_30-Sep-2012" unitRef="USD" decimals="0">0</us-gaap:CurrentIncomeTaxExpenseBenefit>
<us-gaap:CurrentIncomeTaxExpenseBenefit contextRef="Context_9ME_30-Sep-2012" unitRef="USD" decimals="0">0</us-gaap:CurrentIncomeTaxExpenseBenefit>
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<us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted contextRef="Context_3ME_30-Sep-2012" unitRef="shares" decimals="0">423667400</us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted>
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<us-gaap:SignificantAccountingPoliciesTextBlock contextRef="Context_9ME_30-Sep-2012">&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;NOTE 1 &amp;#8211; Summary of Significant Accounting Policies&lt;/b&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Nature of Business &amp;#8211; &lt;/b&gt;On September 13, 2010 Sigma Labs, Inc., formerly named Framewaves, Inc., a Nevada corporation, acquired 100% of the shares of B6 Sigma, Inc. by exchanging 6.67 shares of Framewaves, Inc. restricted common stock for each issued and outstanding share of B6 Sigma, Inc. The acquisition has been accounted for as a &amp;#8220;reverse purchase&amp;#8221;, and accordingly the operations of Framewaves, Inc. prior to the date of acquisition have been eliminated.&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;B6 Sigma, Inc., incorporated February 5, 2010, was founded by a group of scientists, engineers and businessmen to develop and commercialize novel and unique manufacturing and materials technologies. A Company trademark, In Process Quality Assurance (IPQA&amp;#174;), is a technology that management believes will fundamentally redefine manufacturing practices by embedding quality assurance in the manufacturing processes in real time. Management also anticipates that the Company&amp;#8217;s core competencies will allow its clientele to combine advanced manufacturing with novel material to achieve breakthrough product potential in many industries including aerospace, defense, oil and gas, prosthetic implants, sporting goods, and power generation.&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;On December 31, 2011, Sigma Labs, Inc. acquired 100% of the shares of Sumner &amp;amp; Lawrence Limited (&amp;#8220;Sumner&amp;#8221;), a New Mexico Corporation, and La Mancha Company, a New Mexico Corporation, by issuing 35,000,000 shares of Sigma Labs, Inc. common stock for all issued and outstanding shares of Sumner and La Mancha Company. The operations of Sumner and La Mancha Company prior to the date of acquisition have been eliminated.&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;font style="font-weight: normal;"&gt;Sumner &lt;/font&gt;&lt;font style="font-family: times new roman, times, serif;"&gt;is a small business with a broad spectrum of scientific disciplines that provides consulting services to the public sector, especially with regard to emerging technologies, alternative applications of established technologies, and assessment of development and maintenance programs for strategic technologies. The Company&amp;#8217;s principal product is scientific and technological knowledge, gained through academic discipline, research activities and application experience. &lt;font style="font-weight: normal;"&gt;Sumner&lt;/font&gt;, formed in 1985, expanded in 1993 with the addition of retired senior scientists and technical managers from the Los Alamos National Laboratory. The Company offers consulting services that are based on sound science, an unprejudiced perspective and multi-disciplined capabilities at reasonable rates. &lt;font style="font-weight: normal;"&gt;Sumner&lt;/font&gt; holds ongoing contracts with government agencies that provide a framework of audited fees and burden, as well as appropriate levels of security clearance. Major clients include the State Department, the Department of Defense, the Department of Energy, various military services and affiliated agencies, the National Laboratories, and contractors to these organizations.&lt;/font&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;font style="font-weight: normal;"&gt;La Mancha Company&lt;/font&gt;&lt;font style="font-family: times new roman, times, serif;"&gt; is a small business with a broad spectrum of scientific disciplines that provides consulting services to the private sector, especially with regard to emerging technologies, alternative applications of established technologies, and assessment of development and maintenance programs for strategic technologies. The Company&amp;#8217;s principal product is scientific and technological knowledge, gained through academic discipline, research activities and application experience. &lt;font style="font-weight: normal;"&gt;La Mancha&lt;/font&gt;, formed in 1982, expanded in 1993 with the addition of retired scientists and technical managers from the Los Alamos National Laboratory. The Company offers consulting services that are based on sound science, an unprejudiced perspective and multi-disciplined capabilities at reasonable rates. &lt;font style="font-weight: normal;"&gt;La Mancha Company&amp;#8217;s&lt;/font&gt; primary work is to provide risk assessment consulting as well as technical and management consulting, often in the international environment. The firm maintains extensive contacts, both public and private, in Latin America, Europe, Asia and the Middle East, as well as with top levels of the U.S. Government.&lt;/font&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Basis of Presentation&lt;/b&gt; &amp;#8211; The accompanying consolidated financial statements have been prepared by the Company in accordance with Article 8 of U.S. Securities and Exchange Commission Regulation S-X. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations and cash flows at September 30, 2012 and 2011 and for the periods then ended have been made. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles have been condensed or omitted. Management suggests these condensed consolidated financial statements be read in conjunction with the December 31, 2011 audited consolidated financial statements and notes thereto included in the Company&amp;#8217;s Form 10-K. The results of operations for the periods ended September 30, 2012 and 2011 are not necessarily indicative of the operating results for the full year.&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Reclassification&lt;/b&gt; &amp;#8211; Certain amounts in prior-period financial statements have been reclassified for comparative purposes to conform to presentation in the current-period financial statements.&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Principles of
 Consolidation&lt;/b&gt; &amp;#8211; The consolidated financial statements for September 30, 2012 include the accounts of Sigma Labs, Inc., B6 Sigma, Inc., Sumner and Lawrence Limited and La Mancha Company. All significant intercompany balances and transactions have been eliminated.&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Property and Equipment &amp;#8211; &lt;/b&gt;Property and equipment are stated at cost. Expenditures for major renewals and betterments that extend the useful lives of property and equipment are capitalized upon being placed in service. Expenditures for maintenance and repairs are charged to expense as incurred. Depreciation is computed using the straight-line method over the estimated useful lives of the assets. The estimated life has been determined to be three years unless a unique circumstance exists, which is then fully documented as an exception to the policy.&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Fair Value of Financial Instruments&lt;/b&gt; &amp;#8211; The Company estimates that the fair value of all financial instruments does not differ materially from the aggregate carrying values of its financial instruments recorded in the accompanying consolidated balance sheets because of the short-term maturity of these financial instruments.&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Income Taxes&lt;/b&gt; &lt;b&gt;&amp;#8211; &lt;/b&gt;The Company accounts for income taxes in accordance with ASC Topic No. 740, &amp;#8220;Accounting for Income Taxes.&amp;#8221;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;The Company adopted the provisions of ASC Topic No. 740, &amp;#8220;Accounting for Income Taxes,&amp;#8221; at the date of inception on February 5, 2010. As a result of the implementation of ASC Topic No. 740, the Company recognized no increase in the liability for unrecognized tax benefits.&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;The Company has no tax positions at September 30, 2012 and December 31, 2011 for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility.&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;The Company recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. During the nine months ended September 30, 2012, the Company recognized no interest and penalties. The Company had no accruals for interest and penalties at September 30, 2012 and 2011 or December 31, 2011. All tax years starting with 2009 are open for examination.&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Loss Per Share &amp;#8211; &lt;/b&gt;The computation of loss per share is based on the weighted average number of shares outstanding during the period in accordance with ASC Topic No. 260, &amp;#8220;Earnings Per Share.&amp;#8221;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Allowance for Doubtful Accounts&lt;/b&gt; - The Company establishes an allowance for doubtful accounts to ensure accounts receivables are not overstated due to uncollectibility. Bad debt reserves are maintained based on a variety of factors, including the length of time receivables are past due and a detailed review of certain individual customer accounts. If circumstances related to customers change, estimates of the recoverability of receivables would be further adjusted. The allowance for doubtful accounts at September 30, 2012 and December 31, 2011 is $4,884 and $4,884, respectively.&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Long-Lived and Intangible Assets &amp;#8211; &lt;/b&gt;Long-lived assets and certain identifiable definite life intangibles to be held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The Company continuously evaluates the recoverability of its long-lived assets based on estimated future cash flows and the estimated liquidation value of such long-lived assets, and provides for impairment if such undiscounted cash flows are insufficient to recover the carrying amount of the long-lived assets. If impairment exists, an adjustment is made to write the asset down to its fair value, and a loss is recorded as the difference between the carrying value and fair value. Fair values are determined based on quoted market values, discounted cash flows or internal and external appraisals, as applicable. Assets to be disposed of are carried at the lower of carrying value or estimated net realizable value. No impairment was recorded during the nine months ended September 30, 2012 or the year ended December 31, 2011.&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Recently Enacted Accounting Standards&lt;/b&gt; &amp;#8211; The FASB established the Accounting Standards Codification (&amp;#8220;Codification&amp;#8221; or &amp;#8220;ASC&amp;#8221;) as the source of authoritative accounting principles recognized by the FASB to be applied by nongovernmental entities in the preparation of financial statements in accordance with generally accepted accounting principles in the United States (&amp;#8220;GAAP&amp;#8221;). Rules and interpretive releases of the Securities and Exchange Commission (&amp;#8220;SEC&amp;#8221;) issued under authority of federal securities laws are also sources of GAAP for SEC registrants. Existing GAAP was not intended to be changed as a result of the Codification, and accordingly the change did not impact our financial statements. The ASC does change the way the guidance is organized and presented.&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;Accounting Standards Update (&amp;#8220;ASU&amp;#8221;) ASU&amp;#8217;s No. 2009-2 through ASU No. 2012-07 which contain technical corrections to existing guidance or affect guidance to specialized industries or entities were recently issued. These updates have no current applicability to the Company or
 their effect on the financial statements would not have been significant.&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Cash Equivalents&lt;/b&gt; - The Company considers all highly liquid investments with an original maturity of three months or less at date of purchase to be cash equivalents.&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Concentration of Credit Risk -&lt;/b&gt; The Company maintains its cash in bank deposit accounts, which, at times, may exceed federally insured limits. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk on cash and cash equivalents.&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Organization Expenditures&lt;/b&gt; &amp;#8211; Organizational expenditures are expensed as incurred for Securities Exchange Commission (SEC) filings, but capitalized and amortized for income tax purposes.&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="text-indent: -0.9pt; margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Stock Based Compensation&lt;/b&gt; &amp;#8211; &lt;font style="color: black;"&gt;The Company recognizes compensation costs to employees under ASC Topic No. 718, &amp;#8220;Compensation &amp;#8211; Stock Compensation.&amp;#8221; Under ASC Topic No. 718, companies are required to measure the compensation costs of share-based compensation arrangements based on the grant-date fair value and recognize the costs in the financial statements over the period during which employees are required to provide services. Share based compensation arrangements include stock options, restricted share plans, performance based awards, share appreciation rights and employee share purchase plans. As such, compensation cost is measured on the date of grant at their fair value. Such compensation amounts, if any, are amortized over the respective vesting periods of the option grant.&lt;/font&gt;&lt;/p&gt;
&lt;p style="text-indent: -0.9pt; margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;Equity instruments issued to other than employees are recorded on the basis of the fair value of the instruments, as required by ASC Topic No. 505, &amp;#8220;Equity Based Payments to Non-Employees.&amp;#8221; In general, the measurement date is when either (a) a performance commitment, as defined, is reached or (b) the earlier of (i) the non-employee performance is complete or (ii) the instruments are vested. The measured value related to the instruments is recognized over a period based on the facts and circumstances of each particular grant as defined in the FASB Accounting Standards Codification.&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Amortization&lt;/b&gt; - Utility patents are amortized over a 17 year period. Patents which are pending are not amortized. Customer contacts intangible asset is being amortized over a 3 year period.&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Accounting Estimates&lt;/b&gt; - The preparation of financial statements in conformity with generally accepted accounting principles in the United States requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities, the disclosures of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimated by management.&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Revenue Recognition &amp;#8211;&lt;/b&gt; The Company&amp;#8217;s revenue is derived primarily from providing services under contractual agreements. The Company recognizes revenue in accordance with ASC Topic No. 605 based on the following criteria: Persuasive evidence of an arrangement exists, services have been rendered, the price is fixed or determinable, and collectability is reasonably assured.&lt;/p&gt;</us-gaap:SignificantAccountingPoliciesTextBlock>
<us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="Context_9ME_30-Sep-2012">&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;NOTE 2 &amp;#8211; Stockholders&amp;#8217; Equity&lt;/b&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;
&lt;p style="text-indent: 0.4in; margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Common Stock&lt;/b&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;The Company has authorized 750,000,000 shares of common stock, $0.001 par value. At September 30, 2012, there were 427,667,400 shares issued and 423,667,400 shares outstanding, reflecting 4,000,000 issued but unvested shares pursuant to the Company&amp;#8217;s Equity Incentive Plan. At December 31, 2011, there were 429,667,400 shares issued and 414,917,400 shares outstanding, reflecting 14,750,000 issued but unvested shares pursuant to the Company&amp;#8217;s Equity Incentive Plan.&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;On June 7, 2012, the Company issued 5,000,000 shares of the Company&amp;#8217;s common stock to two consultants as noncash compensation for services rendered valued at $50,000 or $0.01 per share.&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="text-indent: 0.4in; margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Deferred Compensation&lt;/b&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;During April 2011, the Company issued to five employees an aggregate of 20,000,000 shares of the Company&amp;#8217;s common stock, subject to restrictions, pursuant to the Equity Incentive Plan. Such shares were valued at the fair value of $400,000 or $0.02 per share. This compensation is being expensed over the vesting period. As of December 31, 2011, 5,250,000 of the shares had vested. As of September 30, 2012, the balance of unvested compensation cost expected to be recognized is $80,000 and is recorded as a reduction of stockholders&amp;#8217; equity. The unvested compensation is expected to be recognized over the weighted average period of approximately 1.5 years (through April 8, 2014).&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;During the nine months ended September 30, 2012, 7,000,000 shares of unvested common stock valued at $140,000 (previously included in deferred compensation) was cancelled or forfeited.&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;During the nine months ended September 30, 2012, an additional 3,750,000 shares of common stock valued at $75,000 vested and was recorded to expense and as a reduction to deferred compensation.&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="text-indent: 0.4in; margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Preferred Stock&lt;/b&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;The Company is authorized to issue 10,000,000 shares of preferred stock, $0.001 par value. There were none issued and outstanding at September 30, 2012 and December 31, 2011.&lt;/p&gt;</us-gaap:StockholdersEquityNoteDisclosureTextBlock>
<sglb:GoingConcernDisclosureTextBlock contextRef="Context_9ME_30-Sep-2012">&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;NOTE 3 &amp;#8211; Going Concern&lt;/b&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;The Company has sustained losses since its inception. The ability of the Company to continue as a going concern is dependent on expanding income opportunities. Management anticipates that additional contracts and their recent business acquisitions will allow the Company to achieve profitable operations. There is no assurance that the Company will be successful in raising this additional capital or in achieving profitable operations. The financial statements do not include any adjustments that might result from the outcome of these uncertainties.&lt;/p&gt;</sglb:GoingConcernDisclosureTextBlock>
<us-gaap:EarningsPerShareTextBlock contextRef="Context_9ME_30-Sep-2012">&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;NOTE 4 &amp;#8211; Loss Per Share&lt;/b&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;The following data show the amounts used in computing loss per share and the effect on income and the weighted average number of shares of dilutive potential common stock for the period ended September 30, 2012 and 2011:&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;table style="width: 100%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td style="text-align: center;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center; padding-bottom: 1pt;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: center;" colspan="6" nowrap="nowrap"&gt;3 Months Ending&lt;/td&gt;
&lt;td style="text-align: center; padding-bottom: 1pt;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center; padding-bottom: 1pt;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: center;" colspan="6" nowrap="nowrap"&gt;9 Months Ending&lt;/td&gt;
&lt;td style="text-align: center; padding-bottom: 1pt;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td style="text-align: center;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center; padding-bottom: 1pt;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap"&gt;09-30-12&lt;/td&gt;
&lt;td style="text-align: center; padding-bottom: 1pt;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center; padding-bottom: 1pt;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap"&gt;09-30-11&lt;/td&gt;
&lt;td style="text-align: center; padding-bottom: 1pt;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center; padding-bottom: 1pt;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap"&gt;09-30-12&lt;/td&gt;
&lt;td style="text-align: center; padding-bottom: 1pt;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center; padding-bottom: 1pt;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap"&gt;09-30-11&lt;/td&gt;
&lt;td style="text-align: center; padding-bottom: 1pt;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td style="text-align: center;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center;" colspan="2" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center;" colspan="2" nowrap="nowrap"&gt;(Restated)&lt;/td&gt;
&lt;td style="text-align: center;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center;" colspan="2" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center;" colspan="2" nowrap="nowrap"&gt;(Restated)&lt;/td&gt;
&lt;td style="text-align: center;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-align: left;"&gt;Loss from continuing&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-align: left;"&gt;Operations available to&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt; width: 48%;"&gt;Common stockholders (numerator)&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt; width: 1%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left; width: 1%;"&gt;$&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right; width: 10%;"&gt;(15,107&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt; width: 1%;"&gt;)&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt; width: 1%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left; width: 1%;"&gt;$&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right; width: 10%;"&gt;(36,789&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt; width: 1%;"&gt;)&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt; width: 1%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left; width: 1%;"&gt;$&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right; width: 10%;"&gt;(649,755&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt; width: 1%;"&gt;)&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt; width: 1%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left; width: 1%;"&gt;$&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right; width: 10%;"&gt;(661,271&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt; width: 1%;"&gt;)&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align:
 left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td&gt;Weighted average number of&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td&gt;common shares Outstanding&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-align: left;"&gt;used in loss per share during&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;the Period (denominator)&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;423,667,400&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;379,917,400&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;419,411,013&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;353,950,885&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;Dilutive loss per share was not presented as the Company had no common equivalent shares for all periods presented that would affect the computation of diluted loss per share or its effect is anti-dilutive.&lt;/p&gt;</us-gaap:EarningsPerShareTextBlock>
<sglb:AcquisitionFfSumnerAndLaManchaTextBlock contextRef="Context_9ME_30-Sep-2012">&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;NOTE 5 &amp;#8211; Acquisition of Sumner and La Mancha&lt;/b&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;On December 31, 2011, Sigma Labs acquired 100% of the issued and outstanding common stock of Sumner and La Mancha Company, both companies with services which complement its own. Proforma information related to the acquisition for the periods ending in 2011 is as follows:&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Revenues and earnings:&lt;/b&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;The following unaudited pro forma summary presents the consolidated results of operations of the combined entities as if the business acquisition had occurred at the beginning of the year on January 1, 2011:&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;table style="width: 90%; border-collapse: collapse; font: 10pt times new roman, times, serif; margin-left: 0.5in;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td style="text-align: center;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center;" colspan="2" nowrap="nowrap"&gt;3 months ended&lt;/td&gt;
&lt;td style="text-align: center;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center;" colspan="2" nowrap="nowrap"&gt;9 months ended&lt;/td&gt;
&lt;td style="text-align: center;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td style="text-align: center;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center; padding-bottom: 1pt;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap"&gt;09-30-11&lt;/td&gt;
&lt;td style="text-align: center; padding-bottom: 1pt;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center; padding-bottom: 1pt;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap"&gt;09-30-11&lt;/td&gt;
&lt;td style="text-align: center; padding-bottom: 1pt;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td style="text-align: justify;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: justify;" colspan="2"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: justify;" colspan="2"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt; width: 74%;"&gt;Total Revenues (unaudited)&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt; width: 1%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left; width: 1%;"&gt;$&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right; width: 10%;"&gt;776,102&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt; width: 1%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt; width: 1%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left; width: 1%;"&gt;$&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right; width: 10%;"&gt;1,575,226&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt; width: 1%;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;Net Income (Loss) (unaudited)&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;13,846&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;(975,725&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;)&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;Earnings (Loss) per share&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;(0.00&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;)&lt;/td&gt;
&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;(0.00&lt;/td&gt;
&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;)&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;</sglb:AcquisitionFfSumnerAndLaManchaTextBlock>
<sglb:RestatementTextBlock contextRef="Context_9ME_30-Sep-2012">&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;NOTE 6&lt;/b&gt; &lt;b&gt;&amp;#8211; Restatement&lt;/b&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;The Company has restated its financial statements for the quarterly period ended September 30, 2011. The significant changes made are further described and summarized below.&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;During April 2011 the Company issued an aggregate of 20,000,000 shares of restricted common stock as compensation to 5 employees pursuant to the company's 2011 Equity Incentive Plan and recorded an expense of $400,000. However, only an aggregate of 4,850,000 shares of the total shares, valued at $97,000, had vested as of September 30, 2011, resulting in an overstatement of non-cash expenses of $303,000. Thus our net loss reported was also overstated by $303,000.&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;The following tables highlight the significant areas of change:&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;table style="width: 100%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center;" colspan="6"&gt;Three Months Ended &lt;br /&gt;September 30, 2011&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center;" colspan="2"&gt;As&lt;br /&gt;Previously&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center;" colspan="2"&gt;Reported&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center;" colspan="2"&gt;Restated&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center;" colspan="2"&gt;September&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center;" colspan="2"&gt;September&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: center;" colspan="2"&gt;30, 2011&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: center;" colspan="2"&gt;30, 2011&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; text-align: center;" colspan="2"&gt;Change&lt;/td&gt;
&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-align: left;"&gt;Total Assets&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right;"&gt;1,085,338&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right;"&gt;1,085,338&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right;"&gt;0&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; width: 61%;"&gt;Total Liabilities&lt;/td&gt;
&lt;td style="width: 1%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right; width: 10%;"&gt;92,986&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 1%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right; width: 10%;"&gt;92,986&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 1%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right; width: 10%;"&gt;0&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-align: left;"&gt;Stockholders' Equity&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right;"&gt;992,352&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right;"&gt;992,352&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right;"&gt;0&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td style="text-align: left;"&gt;Net Income (Loss)&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right;"&gt;(36,789&lt;/td&gt;
&lt;td style="text-align: left;"&gt;)&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right;"&gt;(36,789&lt;/td&gt;
&lt;td style="text-align: left;"&gt;)&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right;"&gt;0&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-align: left;"&gt;Income (Loss) available to common stockholders&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right;"&gt;(36,789&lt;/td&gt;
&lt;td style="text-align: left;"&gt;)&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right;"&gt;(36,789&lt;/td&gt;
&lt;td style="text-align: left;"&gt;)&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right;"&gt;0&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td&gt;Basic Loss per share&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right;"&gt;0&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right;"&gt;0&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right;"&gt;0&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;table style="width: 100%; border-collapse: collapse; font: 10pt times new roman, times, serif;"
 cellspacing="0" cellpadding="0"&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center;" colspan="6"&gt;Nine Months Ended &lt;br /&gt;September 30, 2011&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center;" colspan="2"&gt;As&lt;br /&gt;Previously&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center;" colspan="2"&gt;Reported&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center;" colspan="2"&gt;Restated&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center;" colspan="2"&gt;September&lt;br /&gt;30, 2011&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center;" colspan="2"&gt;September&lt;br /&gt;30, 2011&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: center;" colspan="2"&gt;Change&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="vertical-align: bottom;"&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-align: left; width: 61%;"&gt;Total Assets&lt;/td&gt;
&lt;td style="width: 1%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right; width: 10%;"&gt;1,085,338&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 1%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right; width: 10%;"&gt;1,085,338&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="width: 1%;"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right; width: 10%;"&gt;0&lt;/td&gt;
&lt;td style="text-align: left; width: 1%;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td style="text-align: left;"&gt;Total Liabilities&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right;"&gt;92,986&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right;"&gt;92,986&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right;"&gt;0&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-align: left;"&gt;Stockholders' Equity&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right;"&gt;992,352&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right;"&gt;992,352&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right;"&gt;0&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td style="text-align: left;"&gt;Net Income (Loss)&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right;"&gt;(964,271&lt;/td&gt;
&lt;td style="text-align: left;"&gt;)&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right;"&gt;(661,271&lt;/td&gt;
&lt;td style="text-align: left;"&gt;)&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right;"&gt;303,000&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;
&lt;td style="text-align: left;"&gt;Income (Loss) available to common stockholders&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right;"&gt;(964,271&lt;/td&gt;
&lt;td style="text-align: left;"&gt;)&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right;"&gt;(661,271&lt;/td&gt;
&lt;td style="text-align: left;"&gt;)&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right;"&gt;303,000&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="background-color: white; vertical-align: bottom;"&gt;
&lt;td&gt;Basic Loss per share&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right;"&gt;0&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right;"&gt;0&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;td&gt;&amp;#160;&lt;/td&gt;
&lt;td style="text-align: left;"&gt;$&lt;/td&gt;
&lt;td style="text-align: right;"&gt;0&lt;/td&gt;
&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;</sglb:RestatementTextBlock>
<us-gaap:SubsequentEventsTextBlock contextRef="Context_9ME_30-Sep-2012">&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&lt;b&gt;NOTE 7&lt;/b&gt; &lt;b&gt;&amp;#8211; Subsequent Events&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;The Company has evaluated subsequent events from the balance sheet date through the date the financial statements were issued and determined there are no items to disclose, except as noted below.&lt;/font&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px;"&gt;&lt;font size="2" style="font-family:times new roman,times"&gt;Subsequent to the balance sheet date, the Company entered into an amended office space lease agreement with an initial term beginning October 1, 2012 and ending September 30, 2013 with an option to renew the lease for one extended term of one year. Rent is due in monthly installments of $3,000.&lt;/font&gt;&lt;/p&gt;</us-gaap:SubsequentEventsTextBlock>
<sglb:NatureOfOperationPolicyTextBlock contextRef="Context_9ME_30-Sep-2012">&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Nature of Business &amp;#8211; &lt;/b&gt;On September 13, 2010 Sigma Labs, Inc., formerly named Framewaves, Inc., a Nevada corporation, acquired 100% of the shares of B6 Sigma, Inc. by exchanging 6.67 shares of Framewaves, Inc. restricted common stock for each issued and outstanding share of B6 Sigma, Inc. The acquisition has been accounted for as a &amp;#8220;reverse purchase&amp;#8221;, and accordingly the operations of Framewaves, Inc. prior to the date of acquisition have been eliminated.&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;B6 Sigma, Inc., incorporated February 5, 2010, was founded by a group of scientists, engineers and businessmen to develop and commercialize novel and unique manufacturing and materials technologies. A Company trademark, In Process Quality Assurance (IPQA&amp;#174;), is a technology that management believes will fundamentally redefine manufacturing practices by embedding quality assurance in the manufacturing processes in real time. Management also anticipates that the Company&amp;#8217;s core competencies will allow its clientele to combine advanced manufacturing with novel material to achieve breakthrough product potential in many industries including aerospace, defense, oil and gas, prosthetic implants, sporting goods, and power generation.&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;On December 31, 2011, Sigma Labs, Inc. acquired 100% of the shares of Sumner &amp;amp; Lawrence Limited (&amp;#8220;Sumner&amp;#8221;), a New Mexico Corporation, and La Mancha Company, a New Mexico Corporation, by issuing 35,000,000 shares of Sigma Labs, Inc. common stock for all issued and outstanding shares of Sumner and La Mancha Company. The operations of Sumner and La Mancha Company prior to the date of acquisition have been eliminated.&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;font style="font-weight: normal;"&gt;Sumner &lt;/font&gt;&lt;font style="font-family: times new roman, times, serif;"&gt;is a small business with a broad spectrum of scientific disciplines that provides consulting services to the public sector, especially with regard to emerging technologies, alternative applications of established technologies, and assessment of development and maintenance programs for strategic technologies. The Company&amp;#8217;s principal product is scientific and technological knowledge, gained through academic discipline, research activities and application experience. &lt;font style="font-weight: normal;"&gt;Sumner&lt;/font&gt;, formed in 1985, expanded in 1993 with the addition of retired senior scientists and technical managers from the Los Alamos National Laboratory. The Company offers consulting services that are based on sound science, an unprejudiced perspective and multi-disciplined capabilities at reasonable rates. &lt;font style="font-weight: normal;"&gt;Sumner&lt;/font&gt; holds ongoing contracts with government agencies that provide a framework of audited fees and burden, as well as appropriate levels of security clearance. Major clients include the State Department, the Department of Defense, the Department of Energy, various military services and affiliated agencies, the National Laboratories, and contractors to these organizations.&lt;/font&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;font style="font-weight: normal;"&gt;La Mancha Company&lt;/font&gt;&lt;font style="font-family: times new roman, times, serif;"&gt; is a small business with a broad spectrum of scientific disciplines that provides consulting services to the private sector, especially with regard to emerging technologies, alternative applications of established technologies, and assessment of development and maintenance programs for strategic technologies. The Company&amp;#8217;s principal product is scientific and technological knowledge, gained through academic discipline, research activities and application experience. &lt;font style="font-weight: normal;"&gt;La Mancha&lt;/font&gt;, formed in 1982, expanded in 1993 with the addition of retired scientists and technical managers from the Los Alamos National Laboratory. The Company offers consulting services that are based on sound science, an unprejudiced perspective and multi-disciplined capabilities at reasonable rates. &lt;font style="font-weight: normal;"&gt;La Mancha Company&amp;#8217;s&lt;/font&gt; primary work is to provide risk assessment consulting as well as technical and management consulting, often in the international environment. The firm maintains extensive contacts, both public and private, in Latin America, Europe, Asia and the Middle East, as well as with top levels of the U.S. Government.&lt;/font&gt;&lt;/p&gt;</sglb:NatureOfOperationPolicyTextBlock>
<us-gaap:BasisOfAccountingPolicyPolicyTextBlock contextRef="Context_9ME_30-Sep-2012">&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Basis of Presentation&lt;/b&gt; &amp;#8211; The accompanying consolidated financial statements have been prepared by the Company in accordance with Article 8 of U.S. Securities and Exchange Commission Regulation S-X. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations and cash flows at September 30, 2012 and 2011 and for the periods then ended have been made. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles have been condensed or omitted. Management suggests these condensed consolidated financial statements be read in conjunction with the December 31, 2011 audited consolidated financial statements and notes thereto included in the Company&amp;#8217;s Form 10-K. The results of operations for the periods ended September 30, 2012 and 2011 are not necessarily indicative of the operating results for the full year.&lt;/p&gt;</us-gaap:BasisOfAccountingPolicyPolicyTextBlock>
<sglb:ReclassificationPolicyPolicyTextBlock contextRef="Context_9ME_30-Sep-2012">&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Reclassification&lt;/b&gt; &amp;#8211; Certain amounts in prior-period financial statements have been reclassified for comparative purposes to conform to presentation in the current-period financial statements.&lt;/p&gt;</sglb:ReclassificationPolicyPolicyTextBlock>
<us-gaap:ConsolidationPolicyTextBlock contextRef="Context_9ME_30-Sep-2012">&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Principles of Consolidation&lt;/b&gt; &amp;#8211; The consolidated financial statements for September 30, 2012 include the accounts of Sigma Labs, Inc., B6 Sigma, Inc., Sumner and Lawrence Limited and La Mancha Company. All significant intercompany balances and transactions have been eliminated.&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;</us-gaap:ConsolidationPolicyTextBlock>
<us-gaap:PropertyPlantAndEquipmentPolicyTextBlock contextRef="Context_9ME_30-Sep-2012">&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Property and Equipment &amp;#8211; &lt;/b&gt;Property and equipment are stated at cost. Expenditures for major renewals and betterments that extend the useful lives of property and equipment are capitalized upon being placed in service. Expenditures for maintenance and repairs are charged to expense as incurred. Depreciation is computed using the straight-line method over the estimated useful lives of the assets. The estimated life has been determined to be three years unless a unique circumstance exists, which is then fully documented as an exception to the policy.&lt;/p&gt;</us-gaap:PropertyPlantAndEquipmentPolicyTextBlock>
<us-gaap:FairValueOfFinancialInstrumentsPolicy contextRef="Context_9ME_30-Sep-2012">&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Fair Value of Financial Instruments&lt;/b&gt; &amp;#8211; The Company estimates that the fair value of all financial instruments does not differ materially from the aggregate carrying values of its financial instruments recorded in the accompanying consolidated balance sheets because of the short-term maturity of these financial instruments.&lt;/p&gt;</us-gaap:FairValueOfFinancialInstrumentsPolicy>
<us-gaap:IncomeTaxPolicyTextBlock contextRef="Context_9ME_30-Sep-2012">&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Income Taxes&lt;/b&gt; &lt;b&gt;&amp;#8211; &lt;/b&gt;The Company accounts for income taxes in accordance with ASC Topic No. 740, &amp;#8220;Accounting for Income Taxes.&amp;#8221;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;The Company adopted the provisions of ASC Topic No. 740, &amp;#8220;Accounting for Income Taxes,&amp;#8221; at the date of inception on February 5, 2010. As a result of the implementation of ASC Topic No. 740, the Company recognized no increase in the liability for unrecognized tax benefits.&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;The Company has no tax positions at September 30, 2012 and December 31, 2011 for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility.&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;The Company recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. During the nine months ended September 30, 2012, the Company recognized no interest and penalties. The Company had no accruals for interest and penalties at September 30, 2012 and 2011 or December 31, 2011. All tax years starting with 2009 are open for examination.&lt;/p&gt;</us-gaap:IncomeTaxPolicyTextBlock>
<us-gaap:EarningsPerSharePolicyTextBlock contextRef="Context_9ME_30-Sep-2012">&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Loss Per Share &amp;#8211; &lt;/b&gt;The computation of loss per share is based on the weighted average number of shares outstanding during the period in accordance with ASC Topic No. 260, &amp;#8220;Earnings Per Share.&amp;#8221;&lt;/p&gt;</us-gaap:EarningsPerSharePolicyTextBlock>
<sglb:AllowanceForDoubtfulAccountsPolicyTextBlock contextRef="Context_9ME_30-Sep-2012">&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Allowance for Doubtful Accounts&lt;/b&gt; - The Company establishes an allowance for doubtful accounts to ensure accounts receivables are not overstated due to uncollectibility. Bad debt reserves are maintained based on a variety of factors, including the length of time receivables are past due and a detailed review of certain individual customer accounts. If circumstances related to customers change, estimates of the recoverability of receivables would be further adjusted. The allowance for doubtful accounts at September 30, 2012 and December 31, 2011 is $4,884 and $4,884, respectively.&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;</sglb:AllowanceForDoubtfulAccountsPolicyTextBlock>
<us-gaap:GoodwillAndIntangibleAssetsPolicyTextBlock contextRef="Context_9ME_30-Sep-2012">&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Long-Lived and Intangible Assets &amp;#8211; &lt;/b&gt;Long-lived assets and certain identifiable definite life intangibles to be held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The Company continuously evaluates the recoverability of its long-lived assets based on estimated future cash flows and the estimated liquidation value of such long-lived assets, and provides for impairment if such undiscounted cash flows are insufficient to recover the carrying amount of the long-lived assets. If impairment exists, an adjustment is made to write the asset down to its fair value, and a loss is recorded as the difference between the carrying value and fair value. Fair values are determined based on quoted market values, discounted cash flows or internal and external appraisals, as applicable. Assets to be disposed of are carried at the lower of carrying value or estimated net realizable value. No impairment was recorded during the nine months ended September 30, 2012 or the year ended December 31, 2011.&lt;/p&gt;</us-gaap:GoodwillAndIntangibleAssetsPolicyTextBlock>
<us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="Context_9ME_30-Sep-2012">&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Recently Enacted Accounting Standards&lt;/b&gt; &amp;#8211; The FASB established the Accounting Standards Codification (&amp;#8220;Codification&amp;#8221; or &amp;#8220;ASC&amp;#8221;) as the source of authoritative accounting principles recognized by the FASB to be applied by nongovernmental entities in the preparation of financial statements in accordance with generally accepted accounting principles in the United States (&amp;#8220;GAAP&amp;#8221;). Rules and interpretive releases of the Securities and Exchange Commission (&amp;#8220;SEC&amp;#8221;) issued under authority of federal securities laws are also sources of GAAP for SEC registrants. Existing GAAP was not intended to be changed as a result of the Codification, and accordingly the change did not impact our financial statements. The ASC does change the way the guidance is organized and presented.&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;Accounting Standards Update (&amp;#8220;ASU&amp;#8221;) ASU&amp;#8217;s No. 2009-2 through ASU No. 2012-07 which contain technical corrections to existing guidance or affect guidance to specialized industries or entities were recently issued. These updates have no current applicability to the Company or their effect on the financial statements would not have been significant.&lt;/p&gt;</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
<us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="Context_9ME_30-Sep-2012">&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Cash Equivalents&lt;/b&gt; - The Company considers all highly liquid investments with an original maturity of three months or less at date of purchase to be cash equivalents.&lt;/p&gt;</us-gaap:CashAndCashEquivalentsPolicyTextBlock>
<us-gaap:ConcentrationRiskCreditRisk contextRef="Context_9ME_30-Sep-2012">&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Concentration of Credit Risk -&lt;/b&gt; The Company maintains its cash in bank deposit accounts, which, at times, may exceed federally insured limits. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk on cash and cash equivalents.&lt;/p&gt;</us-gaap:ConcentrationRiskCreditRisk>
<sglb:OrganisationExpenditurePolicyTextBlock contextRef="Context_9ME_30-Sep-2012">&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Organization Expenditures&lt;/b&gt; &amp;#8211; Organizational expenditures are expensed as incurred for Securities Exchange Commission (SEC) filings, but capitalized and amortized for income tax purposes.&lt;/p&gt;</sglb:OrganisationExpenditurePolicyTextBlock>
<us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy contextRef="Context_9ME_30-Sep-2012">&lt;p style="text-indent: -0.9pt; margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Stock Based Compensation&lt;/b&gt; &amp;#8211; &lt;font style="color: black;"&gt;The Company recognizes compensation costs to employees under ASC Topic No. 718, &amp;#8220;Compensation &amp;#8211; Stock Compensation.&amp;#8221; Under ASC Topic No. 718, companies are required to measure the compensation costs of share-based compensation arrangements based on the grant-date fair value and recognize the costs in the financial statements over the period during which employees are required to provide services. Share based compensation arrangements include stock options, restricted share plans, performance based awards, share appreciation rights and employee share purchase plans. As such, compensation cost is measured on the date of grant at their fair value. Such compensation amounts, if any, are amortized over the respective vesting periods of the option grant.&lt;/font&gt;&lt;/p&gt;
&lt;p style="text-indent: -0.9pt; margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;
&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;Equity instruments issued to other than employees are recorded on the basis of the fair value of the instruments, as required by ASC Topic No. 505, &amp;#8220;Equity Based Payments to Non-Employees.&amp;#8221; In general, the measurement date is when either (a) a performance commitment, as defined, is reached or (b) the earlier of (i) the non-employee performance is complete or (ii) the instruments are vested. The measured value related to the instruments is recognized over a period based on the facts and circumstances of each particular grant as defined in the FASB Accounting Standards Codification.&lt;/p&gt;</us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy>
<us-gaap:DepreciationDepletionAndAmortizationPolicyTextBlock contextRef="Context_9ME_30-Sep-2012">&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Amortization&lt;/b&gt; - Utility patents are amortized over a 17 year period. Patents which are pending are not amortized. Customer contacts intangible asset is being amortized over a 3 year period.&lt;/p&gt;</us-gaap:DepreciationDepletionAndAmortizationPolicyTextBlock>
<us-gaap:UseOfEstimates contextRef="Context_9ME_30-Sep-2012">&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Accounting Estimates&lt;/b&gt; - The preparation of financial statements in conformity with generally accepted accounting principles in the United States requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities, the disclosures of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimated by management.&lt;/p&gt;</us-gaap:UseOfEstimates>
<us-gaap:RevenueRecognitionPolicyTextBlock contextRef="Context_9ME_30-Sep-2012">&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Revenue Recognition &amp;#8211;&lt;/b&gt; The Company&amp;#8217;s revenue is derived primarily from providing services under contractual agreements. The Company recognizes revenue in accordance with ASC Topic No. 605 based on the following criteria: Persuasive evidence of an arrangement exists, services have been rendered, the price is fixed or determinable, and collectability is reasonably assured.&lt;/p&gt;</us-gaap:RevenueRecognitionPolicyTextBlock>
<us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock contextRef="Context_9ME_30-Sep-2012">&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;The following data show the amounts used in computing loss per share and the effect on income and the weighted average number of shares of dilutive potential common stock for the period ended September 30, 2012 and 2011:&lt;/p&gt;&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;&lt;table style="width: 100%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"&gt;&lt;tr style="vertical-align: bottom;"&gt;&lt;td style="text-align: center;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1pt;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: black 1pt solid; text-align: center;" colspan="6" nowrap="nowrap"&gt;3 Months Ending&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1pt;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1pt;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: black 1pt solid; text-align: center;" colspan="6" nowrap="nowrap"&gt;9 Months Ending&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1pt;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="vertical-align: bottom;"&gt;&lt;td style="text-align: center;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1pt;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap"&gt;09-30-12&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1pt;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1pt;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap"&gt;09-30-11&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1pt;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1pt;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap"&gt;09-30-12&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1pt;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1pt;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap"&gt;09-30-11&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1pt;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="vertical-align: bottom;"&gt;&lt;td style="text-align: center;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: center;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: center;" colspan="2" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: center;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: center;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: center;" colspan="2" nowrap="nowrap"&gt;(Restated)&lt;/td&gt;&lt;td style="text-align: center;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: center;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: center;" colspan="2" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: center;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: center;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: center;" colspan="2" nowrap="nowrap"&gt;(Restated)&lt;/td&gt;&lt;td style="text-align: center;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="vertical-align: bottom;"&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;&lt;td style="text-align: left;"&gt;Loss from continuing&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;&lt;td style="text-align: left;"&gt;Operations available to&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;&lt;td style="text-align: left; padding-bottom: 2.5pt; width: 48%;"&gt;Common stockholders (numerator)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; width: 1%;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: black 2.5pt double; text-align: left; width: 1%;"&gt;$&lt;/td&gt;&lt;td style="border-bottom: black 2.5pt double; text-align: right; width: 10%;"&gt;(15,107&lt;/td&gt;&lt;td style="text-align: left; padding-bottom: 2.5pt; width: 1%;"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; width: 1%;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: black 2.5pt double; text-align: left; width: 1%;"&gt;$&lt;/td&gt;&lt;td style="border-bottom: black 2.5pt double; text-align: right; width: 10%;"&gt;(36,789&lt;/td&gt;&lt;td style="text-align: left; padding-bottom: 2.5pt; width: 1%;"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; width: 1%;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: black 2.5pt double; text-align: left; width: 1%;"&gt;$&lt;/td&gt;&lt;td style="border-bottom: black 2.5pt double; text-align: right; width: 10%;"&gt;(649,755&lt;/td&gt;&lt;td style="text-align: left; padding-bottom: 2.5pt; width: 1%;"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; width: 1%;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: black 2.5pt double; text-align: left; width: 1%;"&gt;$&lt;/td&gt;&lt;td style="border-bottom: black 2.5pt double; text-align: right; width: 10%;"&gt;(661,271&lt;/td&gt;&lt;td style="text-align: left; padding-bottom: 2.5pt; width: 1%;"&gt;)&lt;/td&gt;&lt;/tr&gt;&lt;tr style="background-color: white; vertical-align: bottom;"&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;&lt;td&gt;Weighted average number of&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align:
 right;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;&lt;td&gt;common shares Outstanding&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;&lt;td style="text-align: left;"&gt;used in loss per share during&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;&lt;td style="padding-bottom: 2.5pt;"&gt;the Period (denominator)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;423,667,400&lt;/td&gt;&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;379,917,400&lt;/td&gt;&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;419,411,013&lt;/td&gt;&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;353,950,885&lt;/td&gt;&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock>
<us-gaap:BusinessAcquisitionProFormaInformationTextBlock contextRef="Context_9ME_30-Sep-2012">&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&lt;b&gt;Revenues and earnings:&lt;/b&gt;&lt;/p&gt;&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;The following unaudited pro forma summary presents the consolidated results of operations of the combined entities as if the business acquisition had occurred at the beginning of the year on January 1, 2011:&lt;/p&gt;&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;&lt;table style="width: 90%; border-collapse: collapse; font: 10pt times new roman, times, serif; margin-left: 0.5in;" cellspacing="0" cellpadding="0"&gt;&lt;tr style="vertical-align: bottom;"&gt;&lt;td style="text-align: center;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: center;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: center;" colspan="2" nowrap="nowrap"&gt;3 months ended&lt;/td&gt;&lt;td style="text-align: center;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: center;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: center;" colspan="2" nowrap="nowrap"&gt;9 months ended&lt;/td&gt;&lt;td style="text-align: center;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="vertical-align: bottom;"&gt;&lt;td style="text-align: center;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1pt;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap"&gt;09-30-11&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1pt;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1pt;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap"&gt;09-30-11&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1pt;" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="vertical-align: bottom;"&gt;&lt;td style="text-align: justify;"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: justify;" colspan="2"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: justify;" colspan="2"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;&lt;td style="text-align: left; padding-bottom: 2.5pt; width: 74%;"&gt;Total Revenues (unaudited)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; width: 1%;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: black 2.5pt double; text-align: left; width: 1%;"&gt;$&lt;/td&gt;&lt;td style="border-bottom: black 2.5pt double; text-align: right; width: 10%;"&gt;776,102&lt;/td&gt;&lt;td style="text-align: left; padding-bottom: 2.5pt; width: 1%;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; width: 1%;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: black 2.5pt double; text-align: left; width: 1%;"&gt;$&lt;/td&gt;&lt;td style="border-bottom: black 2.5pt double; text-align: right; width: 10%;"&gt;1,575,226&lt;/td&gt;&lt;td style="text-align: left; padding-bottom: 2.5pt; width: 1%;"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="background-color: white; vertical-align: bottom;"&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;Net Income (Loss) (unaudited)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;$&lt;/td&gt;&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;13,846&lt;/td&gt;&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;$&lt;/td&gt;&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;(975,725&lt;/td&gt;&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;)&lt;/td&gt;&lt;/tr&gt;&lt;tr style="background-color: white; vertical-align: bottom;"&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;&lt;td style="padding-bottom: 2.5pt;"&gt;Earnings (Loss) per share&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;$&lt;/td&gt;&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;(0.00&lt;/td&gt;&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: black 2.5pt double; text-align: left;"&gt;$&lt;/td&gt;&lt;td style="border-bottom: black 2.5pt double; text-align: right;"&gt;(0.00&lt;/td&gt;&lt;td style="text-align: left; padding-bottom: 2.5pt;"&gt;)&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</us-gaap:BusinessAcquisitionProFormaInformationTextBlock>
<sglb:RestatementChangesOfBalanceSheetTableTextBlock contextRef="Context_9ME_30-Sep-2012">&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;The following tables highlight the significant areas of change:&lt;/p&gt;&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;&lt;table style="width: 100%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"&gt;&lt;tr style="vertical-align: bottom;"&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: center;" colspan="6"&gt;Three Months Ended &lt;br /&gt;September 30, 2011&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="vertical-align: bottom;"&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: center;" colspan="2"&gt;As&lt;br /&gt;Previously&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="vertical-align: bottom;"&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: center;" colspan="2"&gt;Reported&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: center;" colspan="2"&gt;Restated&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="vertical-align: bottom;"&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: center;" colspan="2"&gt;September&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: center;" colspan="2"&gt;September&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="vertical-align: bottom;"&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: black 1pt solid; text-align: center;" colspan="2"&gt;30, 2011&lt;/td&gt;&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: black 1pt solid; text-align: center;" colspan="2"&gt;30, 2011&lt;/td&gt;&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: black 1pt solid; text-align: center;" colspan="2"&gt;Change&lt;/td&gt;&lt;td style="padding-bottom: 1pt;"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="vertical-align: bottom;"&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;&lt;td style="text-align: left;"&gt;Total Assets&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;$&lt;/td&gt;&lt;td style="text-align: right;"&gt;1,085,338&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;$&lt;/td&gt;&lt;td style="text-align: right;"&gt;1,085,338&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;$&lt;/td&gt;&lt;td style="text-align: right;"&gt;0&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="background-color: white; vertical-align: bottom;"&gt;&lt;td style="text-align: left; width: 61%;"&gt;Total Liabilities&lt;/td&gt;&lt;td style="width: 1%;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left; width: 1%;"&gt;$&lt;/td&gt;&lt;td style="text-align: right; width: 10%;"&gt;92,986&lt;/td&gt;&lt;td style="text-align: left; width: 1%;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left; width: 1%;"&gt;$&lt;/td&gt;&lt;td style="text-align: right; width: 10%;"&gt;92,986&lt;/td&gt;&lt;td style="text-align: left; width: 1%;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left; width: 1%;"&gt;$&lt;/td&gt;&lt;td style="text-align: right; width: 10%;"&gt;0&lt;/td&gt;&lt;td style="text-align: left; width: 1%;"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;&lt;td style="text-align: left;"&gt;Stockholders' Equity&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;$&lt;/td&gt;&lt;td style="text-align: right;"&gt;992,352&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;$&lt;/td&gt;&lt;td style="text-align: right;"&gt;992,352&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;$&lt;/td&gt;&lt;td style="text-align: right;"&gt;0&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="background-color: white; vertical-align: bottom;"&gt;&lt;td style="text-align: left;"&gt;Net Income (Loss)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;$&lt;/td&gt;&lt;td style="text-align: right;"&gt;(36,789&lt;/td&gt;&lt;td style="text-align: left;"&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;$&lt;/td&gt;&lt;td style="text-align: right;"&gt;(36,789&lt;/td&gt;&lt;td style="text-align: left;"&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;$&lt;/td&gt;&lt;td style="text-align: right;"&gt;0&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;&lt;td style="text-align: left;"&gt;Income (Loss) available to common stockholders&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;$&lt;/td&gt;&lt;td style="text-align: right;"&gt;(36,789&lt;/td&gt;&lt;td style="text-align: left;"&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;$&lt;/td&gt;&lt;td style="text-align: right;"&gt;(36,789&lt;/td&gt;&lt;td style="text-align: left;"&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;$&lt;/td&gt;&lt;td style="text-align: right;"&gt;0&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="background-color: white; vertical-align: bottom;"&gt;&lt;td&gt;Basic Loss per share&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;$&lt;/td&gt;&lt;td style="text-align: right;"&gt;0&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;$&lt;/td&gt;&lt;td style="text-align: right;"&gt;0&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;$&lt;/td&gt;&lt;td style="text-align: right;"&gt;0&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;p style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"&gt;&amp;#160;&lt;/p&gt;&lt;table style="width: 100%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"&gt;&lt;tr style="vertical-align: bottom;"&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: center;" colspan="6"&gt;Nine Months Ended &lt;br /&gt;September 30, 2011&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="vertical-align: bottom;"&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: center;" colspan="2"&gt;As&lt;br /&gt;Previously&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="vertical-align: bottom;"&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: center;" colspan="2"&gt;Reported&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: center;" colspan="2"&gt;Restated&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="vertical-align: bottom;"&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: center;" colspan="2"&gt;September&lt;br /&gt;30, 2011&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: center;" colspan="2"&gt;September&lt;br /&gt;30, 2011&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: center;" colspan="2"&gt;Change&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="vertical-align: bottom;"&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td
 colspan="2"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;&lt;td style="text-align: left; width: 61%;"&gt;Total Assets&lt;/td&gt;&lt;td style="width: 1%;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left; width: 1%;"&gt;$&lt;/td&gt;&lt;td style="text-align: right; width: 10%;"&gt;1,085,338&lt;/td&gt;&lt;td style="text-align: left; width: 1%;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left; width: 1%;"&gt;$&lt;/td&gt;&lt;td style="text-align: right; width: 10%;"&gt;1,085,338&lt;/td&gt;&lt;td style="text-align: left; width: 1%;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%;"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left; width: 1%;"&gt;$&lt;/td&gt;&lt;td style="text-align: right; width: 10%;"&gt;0&lt;/td&gt;&lt;td style="text-align: left; width: 1%;"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="background-color: white; vertical-align: bottom;"&gt;&lt;td style="text-align: left;"&gt;Total Liabilities&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;$&lt;/td&gt;&lt;td style="text-align: right;"&gt;92,986&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;$&lt;/td&gt;&lt;td style="text-align: right;"&gt;92,986&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;$&lt;/td&gt;&lt;td style="text-align: right;"&gt;0&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;&lt;td style="text-align: left;"&gt;Stockholders' Equity&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;$&lt;/td&gt;&lt;td style="text-align: right;"&gt;992,352&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;$&lt;/td&gt;&lt;td style="text-align: right;"&gt;992,352&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;$&lt;/td&gt;&lt;td style="text-align: right;"&gt;0&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="background-color: white; vertical-align: bottom;"&gt;&lt;td style="text-align: left;"&gt;Net Income (Loss)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;$&lt;/td&gt;&lt;td style="text-align: right;"&gt;(964,271&lt;/td&gt;&lt;td style="text-align: left;"&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;$&lt;/td&gt;&lt;td style="text-align: right;"&gt;(661,271&lt;/td&gt;&lt;td style="text-align: left;"&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;$&lt;/td&gt;&lt;td style="text-align: right;"&gt;303,000&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="background-color: #ccffcc; vertical-align: bottom;"&gt;&lt;td style="text-align: left;"&gt;Income (Loss) available to common stockholders&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;$&lt;/td&gt;&lt;td style="text-align: right;"&gt;(964,271&lt;/td&gt;&lt;td style="text-align: left;"&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;$&lt;/td&gt;&lt;td style="text-align: right;"&gt;(661,271&lt;/td&gt;&lt;td style="text-align: left;"&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;$&lt;/td&gt;&lt;td style="text-align: right;"&gt;303,000&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;tr style="background-color: white; vertical-align: bottom;"&gt;&lt;td&gt;Basic Loss per share&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;$&lt;/td&gt;&lt;td style="text-align: right;"&gt;0&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;$&lt;/td&gt;&lt;td style="text-align: right;"&gt;0&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left;"&gt;$&lt;/td&gt;&lt;td style="text-align: right;"&gt;0&lt;/td&gt;&lt;td style="text-align: left;"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sglb:RestatementChangesOfBalanceSheetTableTextBlock>
<us-gaap:SubsidiaryOrEquityMethodInvesteeCumulativePercentageOwnershipAfterAllTransactions contextRef="Context_9ME_30-Sep-2012" unitRef="pure" decimals="2">1.00</us-gaap:SubsidiaryOrEquityMethodInvesteeCumulativePercentageOwnershipAfterAllTransactions>
<sglb:NumberOfSharesExchangedForEachShareOfAcquiredEntity contextRef="Context_9ME_30-Sep-2012" unitRef="shares" decimals="2">6.67</sglb:NumberOfSharesExchangedForEachShareOfAcquiredEntity>
<us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent contextRef="Context_As_Of_31-Dec-2011" unitRef="USD" decimals="0">4884</us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent>
<us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">4884</us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent>
<us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="Context_9ME_30-Sep-2012_FiniteLivedIntangibleAssetsByMajorClassAxis_CustomerContractsMember">P3Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
<us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="Context_9ME_30-Sep-2012_FiniteLivedIntangibleAssetsByMajorClassAxis_PatentsMember">P17Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
<us-gaap:StockIssuedDuringPeriodSharesPurchaseOfAssets contextRef="Context_FYE_31-Dec-2011_BusinessAcquisitionAxis_SumnerLawrenceLimitedMember" unitRef="shares" decimals="0">35000000</us-gaap:StockIssuedDuringPeriodSharesPurchaseOfAssets>
<us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired contextRef="Context_As_Of_31-Dec-2011_BusinessAcquisitionAxis_SumnerAndLaManchaMember" unitRef="pure" decimals="2">1.00</us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod contextRef="Context_9ME_30-Sep-2012_StatementClassOfStockAxis_CommonStockMember" unitRef="shares" decimals="0">7000000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod>
<sglb:ShareBasedCompensationArrangementByShareBasedPaymentAwardValueOfUnvestedCommonStock contextRef="Context_9ME_30-Sep-2012_StatementClassOfStockAxis_CommonStockMember" unitRef="USD" decimals="0">140000</sglb:ShareBasedCompensationArrangementByShareBasedPaymentAwardValueOfUnvestedCommonStock>
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