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Acquisitions (Tables)

9 Months Ended

Dec. 31, 2014

AKM

Business Acquisition [Line Items]

Schedule Of Business Acquisitions By Acquisition Consideration Transferred

The acquisition-date fair value of the consideration transferred was as follows: 

Cash consideration		$	140,000
Fair value of holdback consideration due to seller			376,236
Total purchase consideration		$	516,236

Schedule of Purchase Prices Allocations

Under the acquisition method of accounting, the total purchase price was allocated to AKM’s net tangible assets based on their estimated fair values as of the closing date. The allocation of the total purchase price to the net assets acquired and included in the Company’s condensed consolidated balance sheet is as follows: 

					Subsequent
		Provisional			Change In			Revised
		Estimated			Valuation			Fair
		Value			Estimate			Value
Cash consideration		$	140,000		$	-		$	140,000
Holdback consideration			136,822			239,414			376,236
Total consideration		$	276,822		$	239,414		$	516,236
Cash and cash equivalents		$	356,359					$	356,359
Marketable securities			389,094						389,094
Accounts receivable			27,217						27,217
Prepaid expenses and other assets			26,311						26,311
Intangibles			156,000						156,000
Goodwill			(216,563)			301,556			84,993
Accounts payable and accrued liabilities			(40,439)			(16,072)			(56,511)
Deferred tax liability			-			(46,070)			(46,070)
Medical payables			(421,157)						(421,157)
Net assets acquired		$	276,822		$	239,414		$	516,236

BCHC

Business Acquisition [Line Items]

Schedule Of Business Acquisitions By Acquisition Consideration Transferred

The acquisition-date fair value of the consideration transferred was as follows:

Cash consideration		$	900,000
Fair value of equity consideration			230,862
Working capital adjustment			(9,294)
		$	1,121,568

Schedule of Purchase Prices Allocations

Under the acquisition method of accounting, the total purchase price was allocated to the underlying tangible and intangible assets acquired and liabilities assumed based on their respective fair values, with the remainder allocated to goodwill. Goodwill is not deductible for tax purposes. The preliminary allocation of the total purchase price to the net assets acquired and liabilities assumed and included in the Company’s condensed consolidated balance sheet at December 31, 2014 is as follows:

Cash and cash equivalents		$	77,020
Accounts receivable			172,402
Prepaid expenses and other current assets			467
Property and equipment			7,130
Identifiable intangible assets			532,000
Goodwill			542,577
Total assets acquired			1,331,596
Accounts payable and accrued liabilities			210,028
Total liabilities assumed			210,028
Net assets acquired		$	1,121,568

Weighted-average amortization period for intangible assets acquired

 The intangible assets acquired consisted of the following:

		Life
		(yrs.)		Additions
Medicare license		Indefinite		$	462,000
Trade name		5			521,000
Non-compete agreements		5			19,000
				$	532,000

HCHHA

Business Acquisition [Line Items]

Schedule Of Business Acquisitions By Acquisition Consideration Transferred

The acquisition-date fair value of the consideration transferred was as follows:

Cash consideration		$	300,000
Fair value of equity consideration			43,286
Working capital adjustment			(21,972)
		$	321,314

Schedule of Purchase Prices Allocations

Under the acquisition method of accounting, the total purchase price was allocated to the underlying tangible and intangible assets acquired and liabilities assumed based on their respective fair values, with the remainder allocated to goodwill. Goodwill is not deductible for tax purposes. The preliminary allocation of the total purchase price to the net assets acquired and liabilities assumed and included in the Company’s condensed consolidated balance sheet at December 31, 2014 is as follows:

Cash and cash equivalents		$	(37,087)
Accounts receivable			172,149
Property and equipment			3,035
Identifiable intangible assets			284,000
Goodwill			102,651
Total assets acquired			524,748
Accounts payable and accrued liabilities			107,035
Deferred tax liability			96,399
Total liabilities assumed			203,434
Net assets acquired		$	321,314

Weighted-average amortization period for intangible assets acquired

The intangible assets acquired consisted of the following:

		Life
		(yrs.)			Additions
Medicare license			Indefinite		$	242,000
Trade name			5			38,000
Non-compete agreements			5			4,000
					$	284,000

SCHC

Business Acquisition [Line Items]

Schedule Of Business Acquisitions By Acquisition Consideration Transferred

The acquisition-date fair value of the consideration transferred was as follows:

Cash consideration		$	2,428,391
Fair value of warrant consideration			132,000
		$	2,560,391

Schedule of Purchase Prices Allocations

Under the acquisition method of accounting, the total purchase price was allocated to the underlying tangible and intangible assets acquired and liabilities assumed based on their respective fair values, with the remainder allocated to goodwill. Goodwill is not deductible for tax purposes. The preliminary allocation of the total purchase price to the net assets acquired and liabilities assumed and included in the Company’s condensed consolidated balance sheet at December 31, 2014 is as follows:

Cash and cash equivalents		$	264,601
Accounts receivable			840,433
Receivable from affiliate			67,714
Prepaid expenses and other current assets			82,430
Property and equipment			584,377
Identifiable intangible assets			1,121,000
Goodwill			161,559
Other assets			66,762
Total assets acquired			3,188,876
Accounts payable and accrued liabilities			134,427
Note payable to financial institution			463,582
Deferred tax liability			30,477
Total liabilities assumed			628,485
Net assets acquired		$	2,560,391

Weighted-average amortization period for intangible assets acquired

The intangible assets acquired consisted of the following:

		Life
		(yrs.)		Additions
Network relationships		5		$	910,000
Trade name		5			110,000
Non-compete agreements		3			101,000
				$	1,121,000

AKM & SCHC

Business Acquisition [Line Items]

Business Acquisition, Pro Forma Information

The following unaudited pro forma results of operations for the three and nine months ended December 31, 2014 assume the BCHC, HCHHA, AKM and SCHC acquisitions had occurred on April 1, 2014, and for the nine months ended December 31, 2013 assume the acquisitions had occurred on April 1, 2013: 

		Three months ended December 31,						Nine months ended December 31,
		2014			2013			2014			2013
		(unaudited)			(unaudited)			(unaudited)			(unaudited)
Net revenue		$	8,325,558		$	5,947,500		$	28,208,533		$	14,905,735
Net loss		$	(1,779,214)		$	(1,001,729)		$	(1,901,024)		$	(4,108,177)
Basic and diluted loss per share		$	(0.04)		$	(0.02)		$	(0.04)		$	(0.11)

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