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Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Jan. 31, 2014
Accounting Policies [Abstract] |
Schedule of Revenue by Major Customers by Reporting Segments | The Company had major payors that contributed the following percentage of net revenue during the years ended January 31:
|  |  | 2014 |  |  | 2013 |
Payor A |  |  | 15.9 | % |  | 22.0 | %
Payor B |  |  | 15.9 | % |  | - |
Payor C |  |  | 15.5 | % |  | - |
Schedule of Percentage of Total Accounts Receivable | Receivables from these payors amounted to the following percentage of total accounts receivable, net at January 31:
|  |  | 2014 |  |  | 2013 |
Payor A |  |  | 9.9 | % |  | 11.0 | %
Payor B |  |  | 31.5 | % |  | 36.0 | %
Payor C |  |  | 4.5 | % |  | 8.5 | %
Schedule of Medical Payables | Medical payables consisted of the following at January 31:
|  | 2014 |  | 2013 |
Balance, beginning of the year |  |  | - |  | $ | - |
Incurred health care costs: |  |  |  |  |  |  |
Current year |  |  | 288,601 |  |  | - |
Prior years |  |  | - |  |  | - |
Total incurred health care costs |  |  | 288,601 |  |  | - |
Claims paid: |  |  |  |  |  |  |
Current year |  |  | (2,976) |  |  | - |
Prior years |  |  | - |  |  | - |
Total claims paid |  |  | (2,976) |  |  | - |
Balance, end of year |  | $ | 285,625 |  | $ | - |
Schedule of Accounts Receivable and its Allowance | The following amounts which are excluded from our accounts receivable, represent an estimate of uncollectible accounts at January 31:
|  | 2014 |  | 2013 |
Allowance for doubtful accounts |  | $ | 50,474 |  | $ | 78,822 |
Property and Equipment | Property and equipment consisted of the following at January 31:
|  | 2014 |  | 2013 |
Website |  | $ | 4,568 |  | $ | 4,568 |
Computers |  |  | 31,010 |  |  | 24,645 |
Software |  |  | 165,439 |  |  | 165,439 |
Machinery and equipment |  |  | 143,920 |  |  | 123,214 |
Furniture and fixtures |  |  | 43,366 |  |  | 25,054 |
Leasehold improvements |  |  | 49,780 |  |  | 46,259 |
|  |  | 438,084 |  |  | 389,179 |
Less accumulated depreciation and amortization |  |  | (352,399) |  |  | (321,037) |
|  | $ | 85,685 |  | $ | 68,142
Depreciation Expense | Depreciation and amortization expense was as follows for the years ended January 31,:
|  | 2014 |  | 2013 |
Depreciation and amortization expense |  | $ | 25,388 |  | $ | 20,918 |
Schedule of Deferred Finance Costs | Deferred financing costs are related to the placement of the Company’s Credit Agreement, Senior Secured and Convertible Notes Payable (see Notes 5 and 6) and consisted of the following at January 31:
|  | 2014 |  | 2013 |
Deferred financing costs |  | $ | 586,924 |  | $ | 342,631 |
Accumulated amortization |  |  | (344,773) |  |  | (89,377) |
Net deferred financing costs |  | $ | 242,151 |  | $ | 253,254 |
Schedule of Finite-Lived Intangible Assets | Intangible assets consist of the following for the years ended January 31:
|  | 2014 |  | 2013 |
|  | Historical |  | Accumulated |  | Net |  | Useful Life (Years) |  | Historical |  | Accumulated |  | Net |
|  | Cost |  | Amortization |  | Amount |  | Original |  | Remaining |  | Cost |  | Amortization |  | Amount |
Whittier- exclusivity |  | $ | 40,000 |  |  | (4,082) |  |  | 35,918 |  | 4.0 |  | 3.6 |  | $ | - |  | $ | - |  | $ | - |
Whittier- non compete |  |  | 20,000 |  |  | (1,633) |  |  | 18,367 |  | 5.0 |  | 4.6 |  |  | - |  |  | - |  |  | - |
Fletcher- non compete |  |  | 6,000 |  |  | (137) |  |  | 5,863 |  | 3.0 |  | 2.9 |  |  | - |  |  | - |  |  | - |
Eagle Rock- non compete |  |  | 2,400 |  |  | (121) |  |  | 2,279 |  | 3.0 |  | 2.8 |  |  | - |  |  | - |  |  | - |
|  | $ | 68,400 |  | $ | (5,973) |  | $ | 62,427 |  |  |  |  |  | $ | - |  | $ | - |  | $ | - |
Intangible assets amortization expense | Intangible asset amortization expense recognized in the years ended January 31 was:
|  | 2014 |  | 2013 |
Amortization expense |  | $ | 5,973 |  | $ | - |
Estimated intangible asset amortization expense | Estimated intangible asset amortization expense for the five succeeding years and thereafter is as follows:
Years ending January 31 |  |  |  |
2015 |  | $ | 16,800 |
2016 |  |  | 16,800 |
2017 |  |  | 16,542 |
2018 |  |  | 9,918 |
2019 |  |  | 2,367 |
Thereafter |  |  | - |
|  | $ | 62,427 |
Schedule of Changes in Caring Amount of Goodwill | The changes in the carrying amount of goodwill for the years ended January 31 are as follows:
|  | 2014 |  | 2013 |
Goodwill - beginning of year |  | $ | 33,200 |  | $ | 32,000 |
Acquisitions |  |  | 461,500 |  |  | 1,200 |
Goodwill - end of year |  | $ | 494,700 |  | $ | 33,200 |
Activity within non-controlling interest | Activity within the non-controlling interest for the year ended January 31, 2014 consisted of the following:
Balance as of January 31, 2013 |  | $ | (36,503) |
Stock-based compensation |  |  | 12,602 |
Distributions to non-controlling interest shareholder |  |  | (240,000) |
Balance as of January 31, 2014 |  | $ | (263,901) |
Basic and Diluted Earnings per Share | The following table sets forth the number of shares excluded from the computation of diluted losses per share, as their inclusion would be anti-dilutive, for the years ended January 31:
|  | 2014 |  | 2013 |
Incremental shares assumed issued on exercise of in the money options |  | 5,146,510 |  | 2,639,466 |
Incremental shares assumed issued on exercise of in the money warrants |  | 1,562,021 |  | 827,976 |
|  | 6,708,531 |  | 3,467,441

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