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Acquisitions (Tables)

12 Months Ended

Mar. 31, 2016

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 final allocation of the total purchase price to the net assets acquired and liabilities assumed and included in the Company’s consolidated balance sheet at March 31, 2015 is as follows:

Cash and cash equivalents		$	264,601
Accounts receivable			750,433
Receivable from affiliate			67,714
Prepaid expenses and other current assets			82,430
Property and equipment			607,315
Identifiable intangible assets			416,000
Goodwill			922,734
Other assets			66,762
Total assets acquired			3,177,989
Accounts payable and accrued liabilities			134,426
Note payable to financial institution			463,582
Deferred tax liability			19,590
Total liabilities assumed			617,598
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		$	220,000
Trade name		5			102,000
Non-compete agreements		3			94,000
				$	416,000

BCHC, HCHHA, AKM and SCHC

Business Acquisition [Line Items]

Business Acquisition, Pro Forma Information

The following unaudited pro forma results of operations for the year ended March 31, 2015 assume the BCHC, HCHHA, AKM and SCHC acquisitions had occurred on April 1, 2014:

		Year Ended March 31, 2015
		(Unaudited)
Net revenue		$	37,036,240
Net loss		$	(2,244,224)
Basic and diluted loss per share		$	(0.46)

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			(106,522)
		$	1,024,340

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 deductible for tax purposes. The final allocation of the total purchase price to the net assets acquired and liabilities assumed and included in the Company’s consolidated balance sheet at March 31, 2015 is as follows:

Cash and cash equivalents		$	77,020
Accounts receivable			253,193
Prepaid expenses and other current assets			467
Property and equipment			7,130
Identifiable intangible assets			532,000
Goodwill			398,467
Total assets acquired			1,268,277
Accounts payable and accrued liabilities			243,937
Total liabilities assumed			243,937
Net assets acquired		$	1,024,340

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			51,000
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 final allocation of the total purchase price to the net assets acquired and liabilities assumed and included in the Company’s consolidated balance sheet at March 31, 2015 is as follows:

Cash and cash equivalents		$	(37,087)
Accounts receivable			149,599
Property and equipment			3,035
Identifiable intangible assets			284,000
Goodwill			268,989
Total assets acquired			668,536
Accounts payable and accrued liabilities			232,570
Deferred tax liability			114,652
Total liabilities assumed			347,222
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

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
Holdback consideration paid to seller			140,000
Working capital adjustment paid to seller			236,236
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, with the remainder allocated to goodwill. Goodwill is not deductible for tax purposes.

The allocation of the total purchase price to the net assets acquired and included in the Company’s consolidated balance sheet is as follows:

Cash consideration		$	140,000
Holdback consideration			376,236
Total consideration		$	516,236
Cash and cash equivalents		$	356,359
Marketable securities			389,094
Accounts receivable			31,193
Prepaid expenses and other current assets			26,311
Intangibles			213,000
Goodwill			83,943
Accounts payable and accrued liabilities			(40,439)
Deferred tax liability			(84,847)
Medical payables			(458,378)
Net assets acquired		$	516,236

Weighted-average amortization period for intangible assets acquired

The intangible assets acquired consisted of the following:

		Life (Yrs.)		Additions
Payor relationships		5		$	107,000
Trade name		4			66,000
Non-compete agreements		3			40,000
				$	213,000

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