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Summary of Significant Accounting Policies (Tables)

12 Months Ended

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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