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Summary of Significant Accounting Policies (Tables)

9 Months Ended

Dec. 31, 2014

Accounting Policies [Abstract]

Schedule of Medical Payables

The Company’s IBNR reserve for the nine months ended December 31, 2014 was as follows:

Balance, beginning of period		$	274,000
Incurred health care costs:
Current year			2,915,103
Prior years			-
Total incurred health care costs			2,915,103
Acquired medical liabilities (see Note 3 )			292,309
Claims paid:
Current year			(1,929,702)
Prior years			(80,661)
Total claims paid			(2,010,363)
Adjustments			(231,438)
Balance, end of period		$	1,239,611

Company Accrual Risk Pool Liability

The Company’s accrual for its risk-pool liability for the nine months ended December 31, 2014 was as follows:

Balance, beginning of period		$	278,561
Acquired medical liabilities (see Note 3)			128,848
Accrual for net deficit from full risk capitation contracts			573,203
Adjustments			(414,669)
Balance, end of period		$	565,943

Fair Value Measurements, Recurring and Nonrecurring

The carrying amounts and fair values of the Company's financial instruments are presented below as of:

December 31, 2014

		Fair Value Measurements
		Level 1			Level 2			Level 3			Total
Liabilities:
Warranty liability		$	-		$	-		$	2,452,201		$	2,452,201
Holdback consideration			-			-			376,236			376,236
Conversion feature liability			-			-			487,630			487,630
		$	-		$	-		$	3,316,067		$	3,316,067

March 31, 2014

		Fair Value Measurements
		Level 1			Level 2			Level 3			Total
Liabilities:
Warrant liability		$	-		$	-		$	2,354,624		$	2,354,624

Fair Value Liabilities Measured On Recurring Basis Unobservable Input Reconciliation

The following summarizes the activity of Level 3 inputs measured on a recurring basis for the three and nine months ended December 31, 2014:

		Three months			Nine months
Balance, beginning of period		$	3,435,086		$	2,354,624
Warrant liability incurred (Note 7)			-			487,620
Change in warrant liability			(298,279)			(390,043)
Holdback consideration			239,414			376,236
Conversion feature liability incurred (Note 7)			-			578,155
Change in conversion feature liability			(60,154)			(90,525)
Balance, end of period		$	3,316,067		$	3,316,067

Basic and Diluted Earnings per Share

The following table sets forth the number of shares excluded from the computation of diluted earnings per share, as their inclusion would be anti-dilutive:

		Three Months Ended December 31,						Nine Months Ended December 31,
		2014			2013			2014			2013
Options			3,985,656			4,373,687			4,343,873			5,146,510
Warrants			851,026			1,428,067			1,381,839			1,562,021
9% Convertible Notes			102,362			723,723			610,537			513,169
			4,939,045			6,525,477			6,336,249			7,221,700

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Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances.

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