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Segment Reporting (Tables)

12 Months Ended

Nov. 30, 2019

Segment Reporting [Abstract]

Summary of Net Revenue, Cost of Sales, Operating Profit, Depreciation and Amortization, Interest Expense, Income Tax Benefit (Expense), Other Comprehensive Income, and Assets by Segment

The following table shows, by segment: net revenue, cost of sales, operating profit, depreciation and amortization, interest expense, income tax (expense) benefit, other comprehensive loss, and assets for the years ended November 30, 2019 and 2018:

		For the years ended November 30,
		2019				2018
Net revenue:
Umbilical cord blood and cord tissue stem cell service		$	30,991,972			$	28,817,872
PrepaCyte CB			172,395				104,323
Public cord blood banking			652,204				296,295
Total net revenue		$	31,816,571			$	29,218,490
Cost of sales:
Umbilical cord blood and cord tissue stem cell service		$	8,490,824			$	7,744,208
PrepaCyte CB			249,487				169,397
Public cord blood banking			1,295,864				626,057
Total cost of sales		$	10,036,175			$	8,539,662
Operating profit:
Umbilical cord blood and cord tissue stem cell service		$	8,152,475			$	5,620,394
PrepaCyte CB			(113,346	)			(101,329	)
Public cord blood banking			(2,976,423	)			(329,762	)
Total operating profit		$	5,062,706			$	5,189,303
Depreciation and amortization:
Umbilical cord blood and cord tissue stem cell service		$	365,057			$	281,072
PrepaCyte CB			36,254				36,254
Public cord blood banking			—				—
Total depreciation and amortization		$	401,311			$	317,326
Interest expense:
Umbilical cord blood and cord tissue stem cell service		$	1,703,446			$	1,546,900
PrepaCyte CB			—				—
Public cord blood banking			—				—
Total interest expense		$	1,703,446			$	1,546,900
Income tax (expense) benefit:
Umbilical cord blood and cord tissue stem cell service		$	(1,100,641	)		$	(4,472,504	)
PrepaCyte CB			—				—
Public cord blood banking			—				—
Total income tax (expense) benefit		$	(1,100,641	)		$	(4,472,504	)
Other comprehensive income (loss):
Umbilical cord blood and cord tissue stem cell service		$	—			$	300,119
PrepaCyte CB			—				—
Public cord blood banking			—				—
Total other comprehensive income (loss)		$	—			$	300,119

The following table shows the assets by segment as of November 30, 2019 and November 30, 2018:

		2019				2018
Assets:
Umbilical cord blood and cord tissue stem cell service		$	28,975,002			$	26,239,260
PrepaCyte CB			289,804				319,802
Public cord blood banking			13,621,354				15,831,081
Total assets		$	42,886,160			$	42,390,143

X

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8813-108599

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
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-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=108376223&loc=d3e13816-109267

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-Paragraph 21
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Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8906-108599

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- References

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