Income Taxes (Tables)

12 Months Ended

Dec. 31, 2012

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

Income tax (expense) benefit for the years ended December 31, 2012 and 2011 consisted of the following:

	2012			2011
Current:
Federal	$	—		$	—
State		—			—
Deferred:
Federal		1,267,000			56,000
State		(653,000	)		(18,000	)
Net operating loss carryforward		4,635,000			1,310,000
Valuation Allowance		(5,267,000	)		(1,366,000	)
Total income tax (expense) benefit	$	(18,000	)	$	(18,000	)

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Significant components of Cytomedix’s deferred tax assets and liabilities consisted of the following at December 31:

	2012			2011
Deferred tax assets:
Stock-based compensation	$	5,087,000		$	3,948,000
Tax credits		2,512,000			—
Deferred financing costs		714,000			—
Start-up and organizational costs		272,000			—
Tax deductible Goodwill		136,000			—
Property and equipment		244,000			—
Derivative liabilities		522,000			713,000
Other		109,000			168,000
Total deferred tax assets		9,596,000			4,829,000
Deferred tax liabilities:
Intangible Assets		(12,353,000	)		—
Discount on Note Payable		(377,000	)		(617,000	)
Other		(50,000	)		(32,000	)
Total deferred tax liabilities		(12,780,000	)		(649,000	)
Net deferred tax assets, excluding net operating loss carryforwards		(3,184,000	)		4,180,000
Net operating loss carryforwards		41,540,000			15,488,000
		38,356,000			19,668,000
Less valuation allowance		(38,406,000	)		(19,700,000	)
Total deferred tax assets (liabilities)	$	(50,000	)	$	(32,000	)

Schedule Of Change In Valuation Allowance For Deferred Tax Assets [Table Text Block]

The following table reflects the change in the valuation allowance for deferred tax assets at December 31:

Valuation allowance – January 1, 2011	$	18,334,000
2011 provision		1,366,000
Valuation allowance – December 31, 2011		19,700,000
Purchase Accounting changes		13,439,000
2012 provision		5,267,000
Valuation allowance – December 31, 2012	$	38,406,000

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

The following table presents a reconciliation between the U.S. federal statutory income tax rate and the Company’s effective tax rate:

	2012			2011
U.S. Federal statutory income tax		35.0	%		35.0	%
State and local income tax benefits		4.2	%		3.4	%
Fair value of Derivatives		(6.8	)%		4.7	%
Nondeductible guarantee fees		(3.7	)%		(2.0	)%
Other		(2.1	)%		(1.5	)%
Valuation allowance for deferred income tax assets		(26.6	)%		(39.1	)%
Effective income tax rate		0.1	%		0.5	%