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