XML 62 R26.htm IDEA: XBRL DOCUMENT
v2.4.0.6

10. STOCK COMPENSATION (Tables) | 9 Months Ended
--- | ---
Dec. 31, 2012
Note 10. Stock Compensation |
Components of share-based compensation expenses relating to shares and options granted | The following table summarizes share-based compensation expenses relating to shares and options granted and the effect on basic and diluted loss per common share during the three and nine months ended December 31, 2012 and 2011:
|  | Three Months Ended |  |  | Three Months Ended |  |  | Nine Months Ended |  |  | Nine Months Ended |
|  | December 30, 2012 |  |  | December 30, 2011 |  |  | December 31, 2012 |  |  | December 31, 2011 |
Total share-based compensation expense |  | $ | 175,045 |  |  | $ | 161,440 |  |  | $ | 570,540 |  |  | $ | 609,503 |
Total share-based compensation expense included in net loss |  | $ | 175,045 |  |  | $ | 161,440 |  |  | $ | 570,540 |  |  | $ | 609,503 |
Basic and diluted loss per common share |  | $ | (0.00 | ) |  | $ | (0.00 | ) |  | $ | (0.00 | ) |  | $ | (0.01 | )
Summary of share-based compensation expenses relating to shares and options granted | The following table breaks out the components of our share-based compensation expenses relating to shares and options granted and the effect on basic and diluted loss per common share during the three and nine months ended December 31, 2012 and 2011.
|  | Three Months Ended |  |  | Three Months Ended |  |  | Nine Months Ended |  |  | Nine Months Ended |
|  | December 31, 2012 |  |  | December 31, 2011 |  |  | December 31, 2012 |  |  | December 31, 2011 |
Vesting of stock options |  | $ | 77,421 |  |  | $ | 64,773 |  |  | $ | 258,468 |  |  | $ | 319,503 |
Incremental fair value of option modifications |  |  | 957 |  |  |  | – |  |  |  | 22,071 |  |  |  | – |
Vesting expense associated with CEO restricted stock grant |  |  | 96,667 |  |  |  | 96,667 |  |  |  | 290,001 |  |  |  | 290,000 |
Direct stock grants |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |
Total share-based compensation expense |  | $ | 175,045 |  |  | $ | 161,440 |  |  | $ | 570,540 |  |  | $ | 609,503 |
Total share-based compensation expense included in net loss |  | $ | 175,045 |  |  | $ | 161,440 |  |  | $ | 570,540 |  |  | $ | 609,503 |
Basic and diluted loss per common share |  | $ | (0.00 | ) |  | $ | (0.00 | ) |  | $ | (0.00 | ) |  | $ | (0.01 | )
Weighted average assumptions used to estimate the fair value information | The following outlines the significant weighted average assumptions used to estimate the fair value information presented, with respect to stock option grants utilizing the Binomial Lattice option pricing models at, and during the nine months ended December 31, 2012:
Risk free interest rate | 1.44%
Average expected life | 10 years
Expected volatility | 117.5%
Expected dividends | None
Options outstanding | Options outstanding that have vested and are expected to vest as of December 31, 2012 are as follows:
|  |  |  |  |  |  |  | Weighted |
|  |  |  |  | Weighted |  |  | Average |
|  |  |  |  | Average |  |  | Remaining |
|  | Number of |  |  | Exercise |  |  | Contractual |
|  | Shares |  |  | Price |  |  | Term in Years |
Vested |  |  | 19,079,126 |  |  | $ | 0.29 |  |  |  | 3.87 |
Expected to vest |  |  | 2,016,672 |  |  | $ | 0.17 |  |  |  | 7.72 |
Total |  |  | 21,095,798 |  |  | $ | 0.28 |  |  |  | 4.24 |
Stock option activity | A summary of stock option activity during the nine months ended December 31, 2012 is presented below:
|  | Amount |  |  | Range of Exercise Price |  | Weighted Average Exercise Price
Stock options outstanding at March 31, 2012 |  |  | 19,428,693 |  |  | $0.21 - $0.41 |  | $0.31
Exercised |  |  | – |  |  | $ – |  |
Issued |  |  | 1,667,105 |  |  | $0.076 |  | $0.076
Cancelled/Expired |  |  | – |  |  | – |  |
Stock options outstanding at December 31, 2012 |  |  | 21,095,798 |  |  | $0.076 - $0.41 |  | $0.28
Stock options exercisable at December 31, 2012 |  |  | 19,079,126 |  |  | $0.076 - $0.41 |  | $0.29

X
- Definition Components share based compensation expenses relating to shares and options granted + References No definition available. + Details
Name: | aemd_ComponentsShareBasedCompensationExpensesRelatingToSharesAndOptionsGrantedTableTextBlock
Namespace Prefix: | aemd_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | aemd_ShareholdersEquityAndShareBasedPaymentsTextBlockAbstract
Namespace Prefix: | aemd_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the following for fully vested share options (or share units) and share options expected to vest at the date of the latest statement of financial position: the number, weighted-average exercise price (or conversion ratio), aggregate intrinsic value (except for nonpublic entities), and weighted-average remaining contractual term of options (or share units) outstanding. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (e)(1) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the weighted-average grant-date fair value of equity options or other equity instruments granted during the year. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (d)(1) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValueTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the number of fully vested share options (or share units) and share options expected to vest at the date of the latest statement of financial position, weighted-average exercise price (or conversion ratio), aggregate intrinsic value (except for nonpublic entities), and weighted-average remaining contractual term for both options (or share units) currently outstanding and options (or share units) exercisable (or convertible). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAndExercisableTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration