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Note 5 - Fresh Start Accounting (Details) - Fresh Start Adjustments (USD $)
Mar. 31, 2015
Dec. 31, 2014
Nov. 20, 2014
Mar. 31, 2014
Dec. 31, 2013
Current assets:          
Cash and cash equivalents $ 239,347us-gaap_CashAndCashEquivalentsAtCarryingValue $ 318,556us-gaap_CashAndCashEquivalentsAtCarryingValue      
Prepaid expense and other current assets 710us-gaap_PrepaidExpenseAndOtherAssetsCurrent 16,882us-gaap_PrepaidExpenseAndOtherAssetsCurrent      
Total current assets 240,057us-gaap_AssetsCurrent 335,438us-gaap_AssetsCurrent      
Total assets 327,535us-gaap_Assets 421,535us-gaap_Assets      
Current liabilities:          
Accounts payable and accrued expenses 84,961us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent 67,159us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent      
Notes payable – related parties 272,055us-gaap_NotesPayableRelatedPartiesClassifiedCurrent 234,555us-gaap_NotesPayableRelatedPartiesClassifiedCurrent      
Total current liabilities 357,866us-gaap_LiabilitiesCurrent 302,277us-gaap_LiabilitiesCurrent      
Total liabilities 470,366us-gaap_Liabilities 452,277us-gaap_Liabilities      
Stockholders' deficit          
Common stock 201,448us-gaap_CommonStockValue 201,448us-gaap_CommonStockValue      
Additional paid-in capital (157,446)us-gaap_AdditionalPaidInCapital (157,446)us-gaap_AdditionalPaidInCapital      
Accumulated deficit (186,833)us-gaap_RetainedEarningsAccumulatedDeficit (74,744)us-gaap_RetainedEarningsAccumulatedDeficit      
Total stockholders' deficit (142,831)us-gaap_StockholdersEquity (30,742)us-gaap_StockholdersEquity      
Total liabilities and stockholders’ deficit 327,535us-gaap_LiabilitiesAndStockholdersEquity 421,535us-gaap_LiabilitiesAndStockholdersEquity      
Adjustment to Predecessor Company [Member] | Predecessor [Member]          
Stockholders' deficit          
Preferred stock     33us-gaap_PreferredStockValue
/ us-gaap_FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis
= amar_AdjustmentToPredecessorCompanyMember
/ us-gaap_StatementScenarioAxis
= us-gaap_PredecessorMember
   
Common stock     732,910us-gaap_CommonStockValue
/ us-gaap_FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis
= amar_AdjustmentToPredecessorCompanyMember
/ us-gaap_StatementScenarioAxis
= us-gaap_PredecessorMember
   
Additional paid-in capital     31,968,516us-gaap_AdditionalPaidInCapital
/ us-gaap_FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis
= amar_AdjustmentToPredecessorCompanyMember
/ us-gaap_StatementScenarioAxis
= us-gaap_PredecessorMember
   
Adjustment to Predecessor Company [Member] | Reorganization Adjustments [Member]          
Stockholders' deficit          
Preferred stock     (33)us-gaap_PreferredStockValue
/ us-gaap_FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis
= amar_AdjustmentToPredecessorCompanyMember
/ us-gaap_StatementScenarioAxis
= amar_ReorganizationAdjustmentsMember
[1]    
Common stock     (732,910)us-gaap_CommonStockValue
/ us-gaap_FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis
= amar_AdjustmentToPredecessorCompanyMember
/ us-gaap_StatementScenarioAxis
= amar_ReorganizationAdjustmentsMember
[2]    
Additional paid-in capital     732,910us-gaap_AdditionalPaidInCapital
/ us-gaap_FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis
= amar_AdjustmentToPredecessorCompanyMember
/ us-gaap_StatementScenarioAxis
= amar_ReorganizationAdjustmentsMember
[2]    
Adjustment to Predecessor Company [Member] | Fresh Start Adjustment [Member]          
Stockholders' deficit          
Additional paid-in capital     (32,701,426)us-gaap_AdditionalPaidInCapital
/ us-gaap_FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis
= amar_AdjustmentToPredecessorCompanyMember
/ us-gaap_StatementScenarioAxis
= amar_FreshStartAdjustmentMember
[3]    
Adjustment to Sucessor Company [Member] | Reorganization Adjustments [Member]          
Stockholders' deficit          
Common stock     201,448us-gaap_CommonStockValue
/ us-gaap_FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis
= amar_AdjustmentToSucessorCompanyMember
/ us-gaap_StatementScenarioAxis
= amar_ReorganizationAdjustmentsMember
[4]    
Additional paid-in capital     1,739,797us-gaap_AdditionalPaidInCapital
/ us-gaap_FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis
= amar_AdjustmentToSucessorCompanyMember
/ us-gaap_StatementScenarioAxis
= amar_ReorganizationAdjustmentsMember
[4]    
Adjustment to Sucessor Company [Member] | Fresh Start Adjustment [Member]          
Stockholders' deficit          
Additional paid-in capital     (1,897,242)us-gaap_AdditionalPaidInCapital
/ us-gaap_FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis
= amar_AdjustmentToSucessorCompanyMember
/ us-gaap_StatementScenarioAxis
= amar_FreshStartAdjustmentMember
[3]    
Adjustment to Sucessor Company [Member] | Successor [Member]          
Stockholders' deficit          
Common stock     201,448us-gaap_CommonStockValue
/ us-gaap_FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis
= amar_AdjustmentToSucessorCompanyMember
/ us-gaap_StatementScenarioAxis
= us-gaap_SuccessorMember
   
Additional paid-in capital     (157,445)us-gaap_AdditionalPaidInCapital
/ us-gaap_FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis
= amar_AdjustmentToSucessorCompanyMember
/ us-gaap_StatementScenarioAxis
= us-gaap_SuccessorMember
   
Predecessor [Member]          
Current assets:          
Cash and cash equivalents     261,147us-gaap_CashAndCashEquivalentsAtCarryingValue
/ us-gaap_StatementScenarioAxis
= us-gaap_PredecessorMember
3,760us-gaap_CashAndCashEquivalentsAtCarryingValue
/ us-gaap_StatementScenarioAxis
= us-gaap_PredecessorMember
6,539us-gaap_CashAndCashEquivalentsAtCarryingValue
/ us-gaap_StatementScenarioAxis
= us-gaap_PredecessorMember
Prepaid expense and other current assets     24,063us-gaap_PrepaidExpenseAndOtherAssetsCurrent
/ us-gaap_StatementScenarioAxis
= us-gaap_PredecessorMember
   
Total current assets     285,210us-gaap_AssetsCurrent
/ us-gaap_StatementScenarioAxis
= us-gaap_PredecessorMember
   
Patents, net     86,355us-gaap_FiniteLivedIntangibleAssetsNet
/ us-gaap_StatementScenarioAxis
= us-gaap_PredecessorMember
   
Total assets     371,565us-gaap_Assets
/ us-gaap_StatementScenarioAxis
= us-gaap_PredecessorMember
   
Current liabilities:          
Accounts payable and accrued expenses     347,236us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent
/ us-gaap_StatementScenarioAxis
= us-gaap_PredecessorMember
   
Accrued interest – related parties     1,051,093amar_AccruedInterestRelatedParties
/ us-gaap_StatementScenarioAxis
= us-gaap_PredecessorMember
   
Accrued expenses – related party     78,360us-gaap_DueToRelatedPartiesCurrent
/ us-gaap_StatementScenarioAxis
= us-gaap_PredecessorMember
   
Notes payable – related parties     4,214,935us-gaap_NotesPayableRelatedPartiesClassifiedCurrent
/ us-gaap_StatementScenarioAxis
= us-gaap_PredecessorMember
   
Total current liabilities     5,691,624us-gaap_LiabilitiesCurrent
/ us-gaap_StatementScenarioAxis
= us-gaap_PredecessorMember
   
Total liabilities     5,691,624us-gaap_Liabilities
/ us-gaap_StatementScenarioAxis
= us-gaap_PredecessorMember
   
Stockholders' deficit          
Accumulated deficit     (38,021,518)us-gaap_RetainedEarningsAccumulatedDeficit
/ us-gaap_StatementScenarioAxis
= us-gaap_PredecessorMember
   
Total stockholders' deficit     (5,320,059)us-gaap_StockholdersEquity
/ us-gaap_StatementScenarioAxis
= us-gaap_PredecessorMember
   
Total liabilities and stockholders’ deficit     371,565us-gaap_LiabilitiesAndStockholdersEquity
/ us-gaap_StatementScenarioAxis
= us-gaap_PredecessorMember
   
Reorganization Adjustments [Member]          
Current assets:          
Cash and cash equivalents     113,220us-gaap_CashAndCashEquivalentsAtCarryingValue
/ us-gaap_StatementScenarioAxis
= amar_ReorganizationAdjustmentsMember
[5]    
Total current assets     113,220us-gaap_AssetsCurrent
/ us-gaap_StatementScenarioAxis
= amar_ReorganizationAdjustmentsMember
   
Total assets     113,220us-gaap_Assets
/ us-gaap_StatementScenarioAxis
= amar_ReorganizationAdjustmentsMember
   
Current liabilities:          
Accounts payable and accrued expenses     (291,009)us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent
/ us-gaap_StatementScenarioAxis
= amar_ReorganizationAdjustmentsMember
[6]    
Accrued interest – related parties     (1,051,093)amar_AccruedInterestRelatedParties
/ us-gaap_StatementScenarioAxis
= amar_ReorganizationAdjustmentsMember
[7]    
Accrued expenses – related party     (78,360)us-gaap_DueToRelatedPartiesCurrent
/ us-gaap_StatementScenarioAxis
= amar_ReorganizationAdjustmentsMember
[8]    
Notes payable – related parties     (3,830,380)us-gaap_NotesPayableRelatedPartiesClassifiedCurrent
/ us-gaap_StatementScenarioAxis
= amar_ReorganizationAdjustmentsMember
[9]    
Total current liabilities     (5,250,842)us-gaap_LiabilitiesCurrent
/ us-gaap_StatementScenarioAxis
= amar_ReorganizationAdjustmentsMember
   
Total liabilities     (5,250,842)us-gaap_Liabilities
/ us-gaap_StatementScenarioAxis
= amar_ReorganizationAdjustmentsMember
   
Stockholders' deficit          
Accumulated deficit     3,422,850us-gaap_RetainedEarningsAccumulatedDeficit
/ us-gaap_StatementScenarioAxis
= amar_ReorganizationAdjustmentsMember
[10]    
Total stockholders' deficit     5,364,062us-gaap_StockholdersEquity
/ us-gaap_StatementScenarioAxis
= amar_ReorganizationAdjustmentsMember
   
Total liabilities and stockholders’ deficit     113,220us-gaap_LiabilitiesAndStockholdersEquity
/ us-gaap_StatementScenarioAxis
= amar_ReorganizationAdjustmentsMember
   
Fresh Start Adjustment [Member]          
Stockholders' deficit          
Accumulated deficit     34,598,668us-gaap_RetainedEarningsAccumulatedDeficit
/ us-gaap_StatementScenarioAxis
= amar_FreshStartAdjustmentMember
[3]    
Successor [Member]          
Current assets:          
Cash and cash equivalents 239,347us-gaap_CashAndCashEquivalentsAtCarryingValue
/ us-gaap_StatementScenarioAxis
= us-gaap_SuccessorMember
318,556us-gaap_CashAndCashEquivalentsAtCarryingValue
/ us-gaap_StatementScenarioAxis
= us-gaap_SuccessorMember
374,367us-gaap_CashAndCashEquivalentsAtCarryingValue
/ us-gaap_StatementScenarioAxis
= us-gaap_SuccessorMember
   
Prepaid expense and other current assets     24,063us-gaap_PrepaidExpenseAndOtherAssetsCurrent
/ us-gaap_StatementScenarioAxis
= us-gaap_SuccessorMember
   
Total current assets     398,430us-gaap_AssetsCurrent
/ us-gaap_StatementScenarioAxis
= us-gaap_SuccessorMember
   
Patents, net     86,355us-gaap_FiniteLivedIntangibleAssetsNet
/ us-gaap_StatementScenarioAxis
= us-gaap_SuccessorMember
   
Total assets     484,785us-gaap_Assets
/ us-gaap_StatementScenarioAxis
= us-gaap_SuccessorMember
   
Current liabilities:          
Accounts payable and accrued expenses     56,227us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent
/ us-gaap_StatementScenarioAxis
= us-gaap_SuccessorMember
   
Notes payable – related parties     384,555us-gaap_NotesPayableRelatedPartiesClassifiedCurrent
/ us-gaap_StatementScenarioAxis
= us-gaap_SuccessorMember
   
Total current liabilities     440,782us-gaap_LiabilitiesCurrent
/ us-gaap_StatementScenarioAxis
= us-gaap_SuccessorMember
   
Total liabilities     440,782us-gaap_Liabilities
/ us-gaap_StatementScenarioAxis
= us-gaap_SuccessorMember
   
Stockholders' deficit          
Total stockholders' deficit     44,003us-gaap_StockholdersEquity
/ us-gaap_StatementScenarioAxis
= us-gaap_SuccessorMember
   
Total liabilities and stockholders’ deficit     $ 484,785us-gaap_LiabilitiesAndStockholdersEquity
/ us-gaap_StatementScenarioAxis
= us-gaap_SuccessorMember
   
[1] Convert Preferred Stock at Par to Common Stock pursuant to Implementation of Plan of Reorganization - 32.62 shares of Preferred stock at $0.01 par to 3,262,000 Common shares at par $0.01.
[2] Adjust Common Stock at par value of $0.01 for 20,144,810 Common Shares following 1-for-19 reverse stock split pursuant to Plan of Reorganization.
[3] Adjust Paid in Capital - Predecessor, Paid in Capital - Successor, and Accumulated Deficit for Fresh Start Reporting.
[4] Adjust Common Stock at par of $0.01 and Additional Paid in Capital for conversion of Yang debt to (New) ABI Common Equity.
[5] The cash payments recorded on the Effective Date from implementation of the Plan of Reorganization include the following:Proceeds from Yang Group $ 322,500 Less: Payments of Class Four claims (207,110 )Less: Payments of Class Five claims (2,170 )Net increase in cash $ 113,220
[6] Pursuant to the Plan of Reorganization, General Unsecured Creditors were given a settlement of six percent (6%) of the amount of the allowed claim.Administrative Convenience Creditors were given the opportunity to receive the lesser of $500 or 100% of their claim and receive payment within twenty-eight(28) days after the twenty-eight day objection period expired. The Effective Date was November 20, 2014. Creditors had twenty-eight days from the EffectiveDate to object to the amount of their particular claim. The objection period was from November 21, 2014, through December 18, 2014. AdministrativeConvenience Claims were paid beginning December 19, 2014 and payments to this class were completed no later than January 16, 2015. Creditors in thefollowing general ledger accounts received six percent (6%) payout in full and final settlement of all outstanding debts. The balance of the debts for bothclasses was discharged after the settlement payments were tendered.
[7] Pursuant to the Plan of Reorganization, Accrued Interest for Related Parties was classified as General Unsecured Creditors. These Creditors received six percent (6%) of the allowed claim in full and final settlement of all outstanding debts. The balance of the debt was discharged after the settlement payment was tendered. Description Amount Tibbits payout of interest on $200,000 loan; write off of unpaid & discharged interest debt. $ 43,123 Adjustment to interest for The Yang Group. 1,933 Sub-Total 45,056 Accrued Yang interest post-bankruptcy (163 )Accrued Yang interest post-bankruptcy (53 )Sub-Total Yang interest (216 )Net Sub-Total 44,840 Write off HBL accrued interest discharged. 1,006,253 Total Adjustment $ 1,051,093
[8] Write off licensing fees due Hayashibara Biochemical Laboratories, Inc. (HBL) which originated through sales of Bimron, and interferon product.
[9] The total amount of cash received by ABI from the Yang Group was $2,324,185. The amount of debt exchanged for equity with Yang was $1,939,630 leaving $384,555 of cash not converted to debt and still owed to The Yang Group. This cash was for the purpose of financing future, post-bankruptcy operations. The Notes Payable - Related Parties consisted of the following: Creditor Amount Tibbits $ 200,000 Martin Cummins 13,250 Allowed Unsecured Debt to Yang 1,939,630 Hayashibara Biochemical Laboratories 2,000,000 Total Discharged 4,152,880 Yang Cash for future operations (322,500 )Total Adjustment $ 3,830,380 The amount of remaining debt to Yang, $384,555 was reclassified pursuant to the Plan of Reorganization in that ABI has a secured debt to Yang in the amount of $150,000 and an unsecured note payable to Yang for $234,555.
[10] Adjust Accumulated Deficit for debt forgiveness/debt discharge pursuant to the Plan of Reorganization.