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Summary of Significant Accounting Policies (Tables) | 2 Months Ended | 9 Months Ended | 12 Months Ended
--- | --- | --- | ---
Mar. 31, 2014 | Dec. 31, 2014 | Jan. 31, 2014 | Jan. 31, 2013
Schedule of Medical Payables | Medical payables were included in Accounts Payable and Accrued Liabilities and consisted of the following at March 31:
|  | 2014 |
Balance, beginning of the period |  | $ | 285,625 |
Incurred health care costs: |  |  |  |
Current period |  |  | 167,000 |
Prior periods |  |  | - |
Total incurred health care costs |  |  | 167,000 |
Claims paid |  |  | - |
Accrual for net deficit from full risk capitation contracts |  |  | 99,936 |
Balance, end of period |  | $ | 552,561 |
| 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 |
| 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 |  | $ | - |
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 two months ended March 31, 2014: Fair Value Measurements Using Significant Unobservable Inputs (Level 3)
|  | Warrant |
Balance at February 1, 2014 |  | $ | - |
Additions |  |  | 2,354,624 |
Exercises |  |  | - |
Adjustment resulting from change in fair value recognized in earnings (1) |  |  | - |
Balance at March 31, 2014 |  | $ | 2,354,624 |
(1) The amount of total gains or losses for the period attributable to the change in unrealized gains or losses relating to liabilities held at the reporting date. The unrealized gain is recorded in unrealized gain on change in fair value of warrant and derivative liabilities in the accompanying condensed and consolidated statement of operations.
| 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:
|  | Two months ended March31, |
|  | 2014 |  | 2013 |
Incremental shares assumed issued on exercise of in the money options |  |  | 388,263 |  |  | 397,069 |
Incremental shares assumed issued on exercise of in the money warrants |  |  | - |  |  | 188,275 |
|  |  | 388,263 |  |  | 585,344 |
| 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 |  |  | 398,566 |  |  | 437,369 |  |  | 434,387 |  |  | 514,651 |
Warrants |  |  | 85,103 |  |  | 142,807 |  |  | 138,184 |  |  | 156,202 |
9% Convertible Notes |  |  | 10,236 |  |  | 72,372 |  |  | 61,054 |  |  | 51,317 |
|  |  | 493,905 |  |  | 652,548 |  |  | 633,625 |  |  | 722,170 |
Carrying Values And Estimated Fair Values Of Debt Instruments | The carrying amounts and fair values of the Company's financial instruments are presented below as of March 31, 2014:
|  | Fair Value |
Level 3 Liabilities |  |  |  |
Warrant liability |  | $ | 2,354,624 |
|  | $ | 2,354,624 |
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 Accounts Receivable And Its Allowances |  |  | 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, Plant 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 |  |  |  |  |  |  |  | $ | - |  | $ | - |  | $ | - |
Finite-lived Intangible Assets Amortization Expense |  |  | Intangible asset amortization expense recognized in the years ended January 31 was:
|  | 2014 |  |  | 2013 |
Amortization expense |  | $ | 5,973 |  |  | $ | - |
Schedule Of Changes In Caring Amount Of Goodwil |  |  | 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 |
Non Controlling Interests Disclosure |  |  | Activity within the non-controlling interest for the year ended January 31, 2014 consisted of the following (as restated):
Balance as of January 31, 2013 |  | $ | 692,405 |
Net income attributable to non-controlling interest |  |  | 461,424 |
Stock-based compensation |  |  | 12,602 |
Distributions to non-controlling interest shareholder |  |  | (240,000) |
Balance as of January 31, 2014 |  | $ | 926,431 |
Schedule of Earnings Per Share, Basic and Diluted |  |  | 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 |  |  | 514,651 |  |  | 263,947 |
Incremental shares assumed issued on exercise of in the money warrants |  |  | 156,202 |  |  | 82,798 |
|  |  | 670,853 |  |  | 346,744 |

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