0001213900-18-015914.txt : 20181115 0001213900-18-015914.hdr.sgml : 20181115 20181115152753 ACCESSION NUMBER: 0001213900-18-015914 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 40 CONFORMED PERIOD OF REPORT: 20180930 FILED AS OF DATE: 20181115 DATE AS OF CHANGE: 20181115 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EMR Technology Solutions, Inc. CENTRAL INDEX KEY: 0001687999 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 475482792 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-55715 FILM NUMBER: 181187137 BUSINESS ADDRESS: STREET 1: 90 WASHINGTON VALLEY ROAD CITY: BEDMINSTER STATE: NJ ZIP: 07921 BUSINESS PHONE: 908-997-0617 MAIL ADDRESS: STREET 1: 90 WASHINGTON VALLEY ROAD CITY: BEDMINSTER STATE: NJ ZIP: 07921 10-Q 1 f10q0918_emrtechnology.htm QUARTERLY REPORT

 

 

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 

FORM 10-Q

 

☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 

For the quarterly period ended: September 30, 2018

 

OR

 

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 

For the transition period from __________ to __________

 

Commission File No. 000-55715

 

EMR TECHNOLOGY SOLUTIONS INC.

(Exact name of registrant as specified in its charter)

 

Nevada   47-5482792

(State or other jurisdiction

of incorporation)

  

(IRS Employer

Identification No.)

 

90 Washington Valley Road

Bedminster, NJ 07921

(Address of principal executive offices)

 

(908) 997-0617

(Registrant’s telephone number, including area code)

 

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by section 13 or 15(d) of the Securities Exchange Act of 1934 during the past 12 months, and (2) has been subject to such filing requirements for the past 90 days. Yes☒ No ☐

 

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (Sec.232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files. Yes ☒ No ☐

 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer, or a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer”, “smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act:

 

Large accelerated filer ☐ Accelerated filer ☐
Non-accelerated filer ☐ Smaller reporting company ☒
Emerging growth company ☒    

 

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

 

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes☐ No ☒

 

As of November 14, 2018, there were 10,064,754 shares outstanding of the registrant’s common stock.

 

 

 

 

 

  

TABLE OF CONTENTS

 

  Page
PART I – FINANCIAL INFORMATION 1
     
Item 1. Financial Statements. 1
     
Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations. 12
     
Item 3. Quantitative and Qualitative Disclosures About Market Risk. 16
     
Item 4. Controls and Procedures. 16
     
PART II – OTHER INFORMATION 17
     
Item 1. Legal Proceedings. 17
     
Item 1A. Risk Factors. 17
     
Item 2. Unregistered Sales of Equity Securities and Use of Proceeds. 17
     
Item 3. Defaults Upon Senior Securities. 17
     
Item 4. Mine Safety Disclosures. 17
     
Item 5. Other Information. 17
     
Item 6. Exhibits. 17
     
Signatures 18

 

i

 

 

PART I – FINANCIAL INFORMATION

 

Item 1. Financial Statements.

 

EMR TECHNOLOGY SOLUTIONS, INC. AND SUBSIDIARIES 

CONDENSED CONSOLIDATED BALANCE SHEETS

AS OF SEPTEMBER 30, 2018 AND DECEMBER 31, 2017

 

   September 30,
2018		   December 31,
2017		 
   (Unaudited)     
ASSETS        
Current Assets:        
Cash and cash equivalents  $301   $8,969 
Accounts receivable, net   59,533    66,754 
Prepaid Expenses   1,300    -- 
Total Current Assets   61,134    75,723 
           
Property and equipment, net   --    -- 
           
Other Assets:          
Security Deposit   1,450    1,450 
Software, net   594,515    988,838 
Customer lists, net   595,977    856,898 
Covenant not to compete, net   27,737    37,794 
Total other assets   1,219,679    1,884,980 
           
TOTAL ASSETS  $1,280,813   $1,960,703 
           
LIABILITIES AND STOCKHOLDERS’ EQUITY(DEFICIT)          
Current Liabilities:          
Accounts payable  $397,495   $332,760 
Accrued expenses   172,416    110,008 
Deferred revenue   46,914    51,410 
Factor advance, net   72,098    -- 
Promissory notes – current portion   525,000    175,000 
Promissory notes – related party - current portion   525,000    125,000 
Total Current Liabilities   1,738,923    794,178 
           
Promissory note – related party – non-current   --    375,000 
Promissory notes – non-current   25,000    375,000 
TOTAL LIABILITIES   1,763,923    1,544,178 
           
Commitments and Contingencies (See Note 5)   --    -- 
           
Stockholders’ Equity(Deficit):          
Common Stock, 70,000,000 shares authorized, $.001 par value, 10,064,754 and 10,049,754 shares issued and outstanding in 2018 and 2017, respectively   10,065    10,050 
Additional paid in capital   4,034,572    3,977,977 
Accumulated deficit   (4,527,747)   (3,571,502)
Total stockholders’ equity(deficit)   (483,110)   416,525 
           
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY(DEFICIT)  $1,280,813   $1,960,703 

 

The Notes to the Condensed Consolidated Unaudited Financial Statements are an integral part of these statements.

  

 1 

 

 

EMR TECHNOLOGY SOLUTIONS, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS 

FOR THE THREE AND NINE MONTHS ENDED

SEPTEMBER 30, 2018 AND SEPTEMBER 30, 2017

(UNAUDITED)

  

   Three Months Ended
September 30,		   Nine Months Ended
September 30,		 
   2018   2017   2018   2017 
Revenues:                
Service revenues  $34,080   $43,967   $180,847   $161,557 
Contract revenues   132,071    104,477    368,851    273,643 
Total revenues   166,151    148,444    549,698    435,200 
                     
Costs and expenses:                    
Cost of revenues   34,547    27,453    80,948    82,280 
Selling, general, and administrative expense   166,945    206,739    663,991    605,085 
Amortization expense   221,163    221,163    663,487    608,925 
Total operating expenses   422,655    455,355    1,408,426    1,296,290 
                     
Loss from operations   (256,504)   (306,911)   (858,728)   (861,090)
                     
Other Income (Expense)                    
Interest expense (net)   (30,593)   (21,500)   (97,517)   (64,640)
Total other income (expense)   (30,593)   (21,500)   (97,517)   (64,640)
                     
Loss before income taxes   (287,097)   (328,411)   (956,245)   (925,730)
                     
Provision for income taxes   --    --    --    -- 
                     
Net Loss  $(287,097)  $(328,411)  $(956,245)  $(925,730)
                     
Basic and diluted net loss per common share  $(0.03)  $(0.03)  $(010)  $(0.10)
                     
Weighted Average Number of Common Shares   10,064,754    9,911,754    10,061,540    9,484,052 

 

The Notes to the Condensed Consolidated Unaudited Financial Statements are an integral part of these statements.

  

 2 

 

 

EMR TECHNOLOGY SOLUTIONS, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS 

FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2018 AND 2017

(UNAUDITED) 

 

   For the
Nine Months ended
September 30,
2018		   For the
Nine Months ended
September 30,
2017		 
         
Cash Flows From Operating Activities:          
Net Loss  $(956,245)  $(925,730)
Adjustments to reconcile net loss to net cash used in operating activities:          
Stock issued for services   8,100    - 
Amortization   663,487    608,925 
Depreciation   -    818 
Stock option expense   48,510    - 
Provision for(recovery of) bad debt   (11,425)   - 
Amortization of debt discount   26,262    - 
Changes in operating assets and liabilities:          
Accounts receivable   18,646    213,157 
Accounts payable and accrued expenses   153,957    60,528 
Deferred revenue   (4,496)   (8,728)
Other assets   (1,300)   (1,450)
Net Cash Used in Operating Activities   (54,504)   (52,480)
           
Cash Flows From Investing Activities:          
Cash acquired in acquisition   -    10,586 
Payments for acquisitions   -    (1,045,352)
Net Cash Used in Investing Activities   -    (1,034,766)
           
Cash Flows From Financing Activities:          
Proceeds from factoring advance   151,500    - 
Repayment of factoring advance   (105,664)   - 
Proceeds from issuance stock   -    1,050,000 
Net Cash Provided by Financing Activities   45,836    1,050,000 
           
Net Change in Cash and cash equivalents   (8,668)   (37,246)
Cash and cash equivalents at Beginning of the Period   8,969    42,186 
Cash and cash equivalents at End of the Period  $301   $4,940 
           
Cash paid for interest  $40,750   $43,141 
Cash paid for taxes  $-   $- 
           
Non-Cash Investing & Financing Activities:          
Promissory note obligation incurred upon acquisition  $-   $400,000 
Accrued interest converted into promissory note  $25,000   $- 

  

The Notes to the Condensed Consolidated Unaudited Financial Statements are an integral part of these statements.

  

 3 

 

 

EMR TECHNOLOGY SOLUTIONS, INC. AND SUBSIDIARIES

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

SEPTEMBER 30, 2018

(UNAUDITED)

 

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION

 

  (A) Basis of Presentation

 

The accompanying condensed consolidated unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules and regulations of the Securities and Exchange Commission for interim financial information. Accordingly, they do not include all the information necessary for a comprehensive presentation of financial position and results of operations.

 

It is management’s opinion that all material adjustments (consisting of normal recurring adjustments) have been made, which are necessary for a fair financial statements presentation. The results for the interim period are not necessarily indicative of the results to be expected for the year. 

 

The Company is a Nevada corporation formed on November 3, 2015. It was formed as a holding company whose principal activities consists of acquiring healthcare technology companies. Its fiscal year end is December 31. To date, the Company has financed and acquired four electronic medical records companies.

 

  (B) Use of Estimates

 

In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates. Significant estimates include the allocation of purchase price to fair value of assets acquired, valuation of deferred taxes, allowance for bad debt, useful lives of intangible assets, and stock-based compensation.

 

  (C) Cash and Cash Equivalents

 

The Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents. At September 30, 2018 and December 31, 2017, the Company had no cash equivalents.

 

  (D) Accounts Receivable

 

Accounts receivable are carried at original invoice amount less an estimate made for doubtful accounts. Specific reserves are estimated by management based on certain assumptions and variables, including the customer’s financial condition, age of the customer’s receivables, and changes in payment histories. Accounts receivable are written off when management determines the likelihood of collection is remote. Interest is not charged on accounts receivable that are past due. The Company recorded an allowance for doubtful accounts of $12,727 and $41,044 as of September 30, 2018 and December 31, 2017, respectively.

 

  (E) Principles of Consolidation

 

The 2018 and 2017 consolidated financial statements include the operations of EMR Technology Solutions, Inc. (“EMR”), its wholly owned subsidiaries First Medical Solutions, Inc. (“FMS”), EMRgence, LLC (“EMRG”), Empower Technologies, Inc. (from January 1, 2017) (“ETI”), and Digital Medical Solutions, Inc. (from March 15, 2017) (“DMSI”). All significant intercompany accounts and transactions have been eliminated in consolidation.

   

  (F) Income Taxes

 

The Company accounts for income taxes under FASB Codification Topic 740-10-25 (“ASC 740-10-25”). Under ASC 740-10-25, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740-10-25, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.  The tax return for the years ended December 31, 2017 and 2016 are subject to examination by the Internal Revenue Service. 

 

 4 

 

 

  (G) Furniture and Computer Equipment

 

Office Furniture and Computer Equipment are capitalized at cost, net of accumulated depreciation. Depreciation is calculated by using the straight-line method over the estimated useful lives of the assets, which is five to seven years for all categories. Repairs and maintenance are charged to expense as incurred. Expenditures for betterments and renewals are capitalized. The cost of computer equipment and the related accumulated depreciation are removed from the accounts upon retirement or disposal with any resulting gain or loss being recorded in operations. 

 

  Asset Category   Period
  Furniture and fixtures   7 Years
  Computer equipment   3 Years

 

  (H) Amortization and Impairment of Long-Lived Assets

 

Amortization and Impairment of long-lived assets are non-cash expenses relating primarily to intangible assets. The Company accounts for long-lived assets in accordance with the provisions of FASB ASC 360-10, “Accounting for the Impairment or Disposal of Long-Lived Assets”. This statement requires that long-lived assets and certain identifiable intangibles be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Software costs are amortized over three (3) years. Non-compete costs are amortized over three (3) years and Customer Lists are amortized over three (3) years. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future undiscounted net cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. As of September 30, 2018 and December 31, 2017, we have not recorded any impairments. For the three and nine months ended September 30, 2018, amortization expense was $221,163 and $663,487, respectively, and $221,163 and $608,925 for the three and nine months ended September 30, 2017, respectively.

 

  (I) Fair Value Measurements and Fair Value of Financial Instruments

 

The Company adopted FASB ASC Topic 820, Fair Value Measurements. ASC Topic 820 clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value as follows:

 

Level 1-Inputs are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date.

 

Level 2-Inputs are unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data.

 

Level 3-Inputs are unobservable inputs which reflect the reporting entity’s own assumptions on what assumptions the market participants would use in pricing the asset or liability based on the best available information.

 

The Company did not identify any assets or liabilities that are required to be presented on the balance sheets at fair value in accordance with ASC Topic 820 (F).

 

  (J) Advertising

 

Advertising costs are expensed as incurred. For the three and nine months ended September 30, 2018, the Company incurred $0 and $500, respectively, in advertising expenses and $0 and $0 for the three and nine months ended September 30, 2017, respectively.

 

 5 

 

 

  (K) Business Segments

 

The Company operates in one segment and therefore segment information is not presented.

 

  (L) Revenue Recognition

 

The Company accounts for revenue in accordance with Topic 606, which the Company adopted on January 1, 2018, using the modified retrospective method. The adoption of Topic 606 did not have a material impact on the timing or amounts of revenue recognized in our unaudited condensed consolidated financial statements and therefore did not have a material impact on our financial position, results of operations, equity or cash flows as of the adoption date or for the nine months ended September 30, 2018. The Company did not recognize any cumulative-effect adjustment to retained earnings upon adoption as the impact was immaterial. Also, the comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods.

 

Revenues are recognized when the Company satisfies a performance obligation by transferring control of the promised goods or services to our customers at a point in time, in an amount specified in the contract with our customer and that reflects the consideration The Company expect to be entitled to in exchange for those goods or services. The Company also assesses our customer’s ability and intention to pay, which is based on a variety of factors including our customer’s historical payment experience and financial condition.

 

The Company derives revenue from the sale of hardware and software licenses when the products are installed and all required post implementation services are completed. The Company recognizes revenue from consulting or one-time services as the services are performed. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer under Topic 606. A contract’s transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. The majority of our contracts with customers contain a single performance obligation to provide agreed-upon products or services. For contracts with multiple performance obligations, we allocate revenue to each performance obligation based on its relative standalone selling price. In accordance with Topic 606, we do not assess whether promised goods or services are performance obligations if they are immaterial in the context of the contract with the customer. The timing of our performance often differs from the timing of invoicing, which results in the recording of deferred revenue. Deferred revenue will be recognized when performance obligation is satisfied.

 

  (M) Stock-Based Compensation

 

The Company accounts for stock-based instruments issued to employees for services in accordance with ASC Topic 718. ASC Topic 718 requires the Company to recognize in the statement of operations the grant-date fair value of stock options and other equity-based compensation issued to employees. The value of the portion of an employee award that is ultimately expected to vest is recognized as an expense over the requisite service periods using the straight-line attribution method. The Company accounts for non-employee share-based awards in accordance with the measurement and recognition criteria of ASC Topic 505-50, “Equity-Based Payments to Non-Employees”.

 

  (N) Cost of Revenue

 

Cost of revenue consists primarily of sub-contractor costs related to personnel who provide services to our customers, co-location costs, and other direct costs related to our services. Costs associated with the implementation of new customers are expensed as incurred.

 

  (O) Basic and Diluted Net Loss Per Common Share

 

In accordance with ASC 260-10, “Earnings Per Share”, basic net loss per common share is computed by dividing the net loss for the period by the weighted average number of common shares outstanding during the period. Diluted loss per share are computed using the weighted average number of common and dilutive common stock equivalent shares outstanding during the period. As of September 30, 2018 and September 30, 2017, the Company has 847,000 and 366,667 shares of common stock issuable upon the conversion of notes payable and 90,000 and 0 shares of common stock issuable upon the exercise of options, respectively, that were not included in the computation of dilutive loss per share because their inclusion is anti-dilutive.

 

 6 

 

 

  (P) Recent Accounting Pronouncements

 

In February 2016, the FASB issued ASU 2016-02 “Leases,” which will amend current lease accounting to require lessees to recognize (i) a lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis, and (ii) a right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. ASU 2016-02 does not significantly change lease accounting requirements applicable to lessors; however, certain changes were made to align, where necessary, lessor accounting with the lessee accounting model. This standard will be effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. We are currently reviewing the provisions of this ASU to determine if there will be any impact on our results of operations, cash flows or financial condition.

 

In April 2016, the FASB issued ASU 2016–10 Revenue from Contract with Customers (Topic 606): identifying Performance Obligations and Licensing “The amendments in this Update do not change the core principle of the guidance in Topic 606. Rather, the amendments in this Update clarify the following two aspects of Topic 606: identifying performance obligations and the licensing implementation guidance, while retaining the related principles for those areas. Topic 606 includes implementation guidance on (a) contracts with customers to transfer goods and services in exchange for consideration and (b) determining whether an entity’s promise to grant a license provides a customer with either a right to use the entity’s intellectual property (which is satisfied at a point in time) or a right to access the entity’s intellectual property (which is satisfied over time). The amendments in this Update are intended render more detailed implementation guidance with the expectation to reduce the degree of judgement necessary to comply with Topic 606. The Company adopted Topic 606 using the modified retrospective method on January 1, 2018. The adoption of Topic 606 did not have a material impact on the timing or amounts of revenue recognized in our unaudited condensed consolidated financial statements and therefore did not have a material impact on our financial position, results of operations, equity or cash flows as of the adoption date or for the nine months ended September 30, 2018. Furthermore, we expect the impact of the adoption of the new standard to be immaterial to our revenue and gross profit on an ongoing basis. We did not recognize any cumulative-effect adjustment to retained earnings upon adoption as the impact was immaterial. Also, the comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods.

 

In May 2017, the Financial Accounting Standards Board (“FASB”) issued an Accounting Standards Update (ASU”) 2017-09, Compensation-Stock Compensation (Topic718) Clarifying share-based payment modification guidance. The amendments in this update clarify when to account for a change to the terms or conditions of a share-based payment award as a modification. Under the new guidance, modification accounting is required only if the fair value, the vesting conditions, or the classification of the award (as equity or liability) changes as a result of the change in terms or conditions. The guidance is effective for interim and annual periods beginning after December 15, 2017 and should be applied prospectively on or after the effective date, with early adoption permitted. We determined that the provisions of this ASU have no any impact on our results of operations, cash flows, or financial condition.

 

In June 2018, the FASB issued ASU 2018-07 “Compensation – Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting.” This ASU relates to the accounting for non-employee share-based payments. The amendment in this Update expands the scope of Topic 718 to include all share-based payment transactions in which a grantor acquired goods or services to be used or consumed in a grantor’s own operations by issuing share-based payment awards. The ASU excludes share-based payment awards that relate to (1) financing to the issuer or (2) awards granted in conjunction with selling goods or services to customers as part of a contract accounted for under Topic 606, Revenue from Contracts from Customers. The share-based payments are to be measured at grant-date fair value of the equity instruments that the entity is obligated to issue when the good or service has been delivered or rendered and all other conditions necessary to earn the right to benefit from the equity instruments have been satisfied. This standard will be effective for public business entities for fiscal years beginning after December 15, 2018, including interim periods within that fiscal year. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2019, and interim periods within fiscal years beginning after December 15, 2020. Early adoption is permitted, but no earlier than an entity’s adoption of Topic 606. We are currently reviewing the provisions of this ASU to determine if there will be any impact on our results of operations, cash flows or financial condition.

 

Accounting standards-setting organizations frequently issue new or revised accounting rules. We regularly review all new pronouncements to determine their impact, if any, on our financial statements.

 

 7 

 

 

NOTE 2 – GOING CONCERN

 

The accompanying unaudited condensed consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company sustained a net loss for the nine months ended September 30, 2018. The Company also has a working capital deficit and an accumulated deficit at September 30, 2018. These factors raise substantial doubt about the ability of the Company to continue as a going concern for a reasonable period of time. The Company’s continuation as a going concern is dependent upon its ability to generate revenues and its ability to continue receiving investment capital to sustain its current level of operations.

  

Management plans to continue raising additional capital through private placements and is exploring additional avenues for future fund-raising through both public and private sources.

 

The unaudited condensed consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

 

NOTE 3 – ACQUISITIONS

 

Effective January 1, 2017 (the “Effective Date”), EMR entered into a Purchase Agreement (“Agreement”) by and among Empower Technologies, Inc., a Nevada corporation (“ETI”), and its sole shareholder Dr. John F. Stagl (the “Seller” and together with ETI and the Company, the “Parties”). Pursuant to the Agreement, the Company purchased all of the Capital Stock (as defined in the Agreement) of ETI from the Seller (the “ETI Shares”) in exchange for (i) $500,000, subject to certain post-closing adjustments for working capital and deferred revenue, consisting of (a) $300,000 in cash, and (b) a Convertible Promissory Note (the “Note”) issued in favor of the Seller in the principal amount of $150,000 payable over a 36 month period, with 6% annual interest, convertible into common stock of the Company at a price of $3.00 per share (the “Purchase Price”). On January 16, 2017, in accordance with the terms and conditions of the Agreement, ETI became a wholly owned subsidiary of the Company (the “Closing Date”). The post-closing adjustments referenced above consisted of $4,648 reduction in cash at closing for working capital and a reduction of the convertible promissory note of $50,000 for deferred revenue.

 

The acquisition date estimated fair value of the consideration transferred consisted of the following:

 

  Liabilities assumed  $(72,917)
  Net tangible assets   (72,917)
  Non-compete agreements   36,109 
  Customer list   482,160 
  Total purchase price  $445,352 

 

Effective January 1, 2017 (the “Effective Date”), EMR Technologies, Inc., a Nevada corporation (the “Company”) entered into a Purchase Agreement (“Agreement”) by and among Digital Medical Solutions, Inc., a Florida corporation (“DMSI”), and its sole shareholder Dr. Joseph J. Memminger III (the “Seller” and together with DMSI and the Company, the “Parties”).  Pursuant to the Agreement, the Company purchased all of the Capital Stock (as defined in the Agreement) of DMSI from the Seller (the “DMSI Shares”) in exchange for (i) $1,000,000, subject to certain post-closing adjustments for working capital and earnings before interest, taxes, depreciation, and amortization, consisting of (a) $750,000 in cash, and (b) a Convertible Promissory Note (the “Note”) issued in favor of the Seller in the principal amount of $250,000 payable over a 36 month period, with 6% annual interest, convertible into common stock of the Company at a price of $3.00 per share (the “Purchase Price”). On March 15, 2017, in accordance with the terms and conditions of the Agreement, DMSI became a wholly owned subsidiary of the Company (the “Closing Date”).

 

The acquisition date estimated fair value of the consideration transferred consisted of the following:

 

  Tangible assets acquired  $269,067 
  Liabilities assumed   (83,428)
  Net tangible assets   185,639 
  Customer list   364,361 
  Software   450,000 
  Total purchase price  $1,000,000 

 

The agreements resulted in the purchase of 100% of the outstanding shares of ETI and DMSI.

 

 8 

 

 

Pro-forma Financial Information

 

The following unaudited pro-forma information presents the combined results of operations for the periods as if the acquisition of DMSI had been completed on January 1, 2017.

 

     For the Nine Months Ended
September 30,
2017		 
       
  Revenue  $607,998 
  Total expenses   (1,301,932)
  Net loss  $(693,934)
  Net loss per common share, basic and diluted  $(0.07)

 

NOTE 4 – PROMISSORY NOTES AND FACTOR ADVANCES

 

The $700,000 FMS Note to a related party has an interest rate of ten percent (10%) per annum for a period of two (2) years and fully amortizes during the third (3rd) year. The note is secured by an escrowed copy of the software source code. The note can be converted at any time, at the option of the holder, into shares of the Company’s stock at a conversion price of $1.00 per share. On October 31, 2016, the holder of the FMS Note converted $200,000 of the note for 200,000 shares of common stock. The Company has recorded loss on conversion of debt of $72,000. On November 15, 2017, the Board of Directors approved an amendment to the FMS Note changing the conversion provision from $3.00 per share to $1.00 per share. On December 31, 2017, the holder of the FMS Note converted $25,000 of interest due for 25,000 shares of common stock. On June 30, 2018 and September 30, 2018, the holder of the FMS Note converted $12,500 of interest due for each period to additional principal on the FMS Note accruing at six percent (6.0%) annual interest.

 

The Company issued a three (3) year convertible promissory note (the “EMRG Note”) for two hundred thousand dollars ($200,000). The EMRG Note has an interest rate of eight percent (8%) per annum for a period of one (1) years and fully amortizes during the next two (2) years. The note is secured with a pledge of forty percent (40%) of the membership interests acquired. The note can be converted at any time, at the option of the holder, into shares of the Company’s stock at a conversion price of $3 per share. On December 29, 2017, the EMRG Note was amended to change the beginning amortization period from December 31, 2017 to March 31, 2018 for $50,000 and 7 equal quarterly installments of $25,000 each thereafter and the interest rate was increased from 6% to 8% annually. On March 31, 2018, the EMRG Note was amended to change the beginning amortization period from March 31, 2018 to October 1, 2018 for $100,000 and 4 equal quarterly installments of $25,000 each thereafter. On September 30, 2018, the EMRG Note was amended to change the beginning amortization period from March 31, 2018 to January 1, 2019 for $125,000 and 3 equal quarterly installments of $25,000 each thereafter.

 

The Company issued a three (3) year unsecured convertible promissory note (the “ETI Note”) for one hundred fifty thousand dollars ($150,000). The ETI Note has an interest rate of six percent (6%) per annum for a period of two (2) years and fully amortizes during the third (3rd) year. The note can be converted at any time, at the option of the holder, into shares of the Company’s stock at a conversion price of $3 per share.

 

The Company issued a three (3) year unsecured convertible promissory note (the “DMSI Note”) for two hundred fifty thousand dollars ($250,000). The DMSI Note has an interest rate of six percent (6%) per annum for a period of one (1) year and fully amortizes during the next two (2) years. The note can be converted at any time, at the option of the holder, into shares of the Company’s stock at a conversion price of $1.00 per share. On December 20, 2017, the Agreement was amended to remove the purchase price adjustment for EBITDA. On December 20, 2017, the Note was amended to change the interest only period from one year to two years, changing the beginning of principal payments from December 31, 2017 to December 31, 2018 and to increase the annual interest rate from 6% to 8% commencing January 1, 2018. On December 22, 2017, the Board of Directors approved an amendment to the Note changing the conversion provision from $3.00 per share to $1.00 per share. On December 29, 2017, the Board of Directors approved the request by the holder of the DMSI Note to convert $50,000 principal of the DMSI Note into 50,000 shares of the Company’s common stock.

 

 9 

 

 

On January 18, 2018, the Company entered into a Revenue Based Factoring Agreement with a third party. Under the agreement, the Company has sold $74,919 (the “Purchase Price”) in future accounts and contract rights for $56,500. The advance was received by the Company on January, 31, 2018. The difference between the amount sold and the purchase price of $18,419 has been recorded as a debt discount. In exchange for the purchased amount, the Company authorized the third party to ACH debit $305 daily from the Company’s bank account until the purchased amount is fully received. The balance due was fully repaid using the proceeds received from the June 26, 2018 Factoring Agreement described below. The Company fully amortized $18,419 of debt discount during the nine months ended September 30, 2018.

 

On June 26, 2018, the Company entered into a Revenue Based Factoring Agreement with a third party. Under the agreement, the Company has sold $125,875 (the “Purchase Price”) in future accounts and contract rights for $95,000. The advance was received by the Company on June 28, 2018. A portion of the proceeds was used to satisfy the balance due on the January 18, 2018 Factoring Agreement described above. The difference between the amount sold and the purchase price of $30,875 has been recorded as a debt discount. In exchange for the purchased amount, the Company authorized the third party to ACH debit $473 daily from the Company’s bank account until the purchased amount is fully received. As of September 30, 2018, the balance due was $72,098, net of debt discount of $23,032. The Company amortized $7,843 of debt discount during the nine months ended September 30, 2018.

 

NOTE 5 – COMMITMENTS AND CONTINGENCIES

 

On January 15, 2017, the Company entered into a two-year lease for office space, effective January 15, 2017 for a monthly rent of $1,143 per month. Rent expense for the three and nine months ended September 30, 2018 was $4,256 and $10,340, respectively, and $3,257 and $9,305 for the three and nine months ended September 30, 2017, respectively. The lease expires January 31, 2019.

  

NOTE 6 – STOCKHOLDERS’ EQUITY

 

(A) - Stock issued for cash

 

Effective August 23, 2016, the Company entered into an Investor Stock Subscription Agreement (“Agreement”) with an entity controlled by our Chief Financial Officer (the “Investor”) to purchase three million seven hundred thousand (3,700,000) shares of the Company’s common stock for two million dollars ($2,000,000) in tranches based on certain milestone events. On August 23, 2016, the investor purchased 656,751 shares of common stock for $355,000. On September 22, 2016, the Investor purchased 925,001 shares of common stock for $500,000 that was used to close two acquisitions. On December 29, 2016, the Investor purchased 92,500 shares of common stock for $50,000 that was used for working capital. On January 13, 2017, the Investor purchased 550,001 shares of common stock for $300,000 that was used to close an acquisition. On March 17, 2017, the Investor purchased 1,387,501 shares of common stock for $750,000 that was used to close an acquisition. The remaining investments are subject to the company reaching certain milestones under the agreement. On April 6, 2018, the Board of Directors of the Company approved an amendment to the Investor Stock Subscription Agreement reducing the number of shares of the Company’s common stock to be issued to the Investor to 3,611,754 shares for $1,955,000.

 

(B) - Stock issued for Services

 

On January 17, 2018, 7,500 shares of the Company’s common stock with a fair value of $4,050 were issued to a non-executive employee of the Company as a bonus for performance.

 

On April 23, 2018, 7,500 shares of the Company’s common stock with a fair value of $4,050 were issued to a non-executive employee of the Company as a bonus for performance.

 

 10 

 

 

(C) - Equity Incentive Plan

 

On January 30, 2016, the Board of Directors, with the approval of a majority of the shareholders of the Company, adopted the 2016 Equity Incentive Plan (the “Plan”) which will be administered by a committee appointed by the Board.

 

The Company, under its 2016 Plan, issues options to various officers, directors and consultants. The options vest in equal annual installments over a five-year period. All of the options are exercisable at a purchase price based on the last price of the Company’s common stock on the date of grant and have a term of 10 years.

 

On December 12, 2017, the Board of Directors approved the issuance of ninety thousand (90,000) options, with immediate vesting on January 1, 2018, to purchase common stock of the Corporation at a value of $0.001 per share for consulting services. The options will expire five (5) years from the date of the grant, which is January 1, 2018. The Company calculated the fair value of the options by using the Black-Scholes option-pricing model with the following assumptions: no dividend yield; expected volatility of 78%; risk-free interest rate of 1.53%; and an expected life of six months.

  

The total fair value calculated for option is $48,510. During the nine month period ended September 30, 2018, the Company expensed $48,510 for options. The unrecognized future balance to be expensed over the term of the options is $0. The intrinsic value as of September 30, 2018 was $48,510.

 

The following sets forth the options granted and outstanding as of September 30, 2018:

 

     Number
of
Options		   Weighted
Average
Exercise
price		   Granted
Options
Exercisable		   Intrinsic
value		 
  Options outstanding at December 31, 2017   --    --    --    -- 
  Granted   90,000   $0.001    90,000   $48,510 
  Exercised   --    --    --    -- 
  Forfeited/Expired   --    --    --    -- 
                       
  Options outstanding at September 30, 2018   90,000   $0.001    90,000   $48,510 

  

 11 

 

 

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations.

 

This quarterly report on Form 10-Q and other reports filed by EMR Technology Solutions Inc. (the “Company”) from time to time with the SEC (collectively, the “Filings”) contain or may contain forward-looking statements and information that are based upon beliefs of, and information currently available to, the Company’s management as well as estimates and assumptions made by Company’s management. Readers are cautioned not to place undue reliance on these forward-looking statements, which are only predictions and speak only as of the date hereof. When used in the Filings, the words “anticipate,” “believe,” “estimate,” “expect,” “future,” “intend,” “plan,” or the negative of these terms and similar expressions as they relate to the Company or the Company’s management identify forward-looking statements. Such statements reflect the current view of the Company with respect to future events and are subject to risks, uncertainties, assumptions, and other factors, including the risks relating to the Company’s business, industry, and the Company’s operations and results of operations. Should one or more of these risks or uncertainties materialize, or should the underlying assumptions prove incorrect, actual results may differ significantly from those anticipated, believed, estimated, expected, intended, or planned.

 

Although the Company believes that the expectations reflected in the forward-looking statements are reasonable, the Company cannot guarantee future results, levels of activity, performance, or achievements. Except as required by applicable law, including the securities laws of the United States, the Company does not intend to update any of the forward-looking statements to conform these statements to actual results.

 

Our financial statements are prepared in accordance with accounting principles generally accepted in the United States (“GAAP”). These accounting principles require us to make certain estimates, judgments and assumptions. We believe that the estimates, judgments and assumptions upon which we rely are reasonable based upon information available to us at the time that these estimates, judgments and assumptions are made. These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities as of the date of the financial statements as well as the reported amounts of revenues and expenses during the periods presented. Our financial statements would be affected to the extent there are material differences between these estimates and actual results. In many cases, the accounting treatment of a particular transaction is specifically dictated by GAAP and does not require management’s judgment in its application. There are also areas in which management’s judgment in selecting any available alternative would not produce a materially different result. The following discussion should be read in conjunction with our unaudited condensed consolidated financial statements and notes thereto appearing elsewhere in this report.

 

 12 

 

 

Overview

 

We intend for this discussion to provide information that will assist in understanding our financial statements, the changes in certain key items in those unaudited condensed consolidated financial statements, and the primary factors that accounted for those changes, as well as how certain accounting principles affect our unaudited condensed consolidated financial statements.

 

Business Overview

 

The Company is a Nevada corporation incorporated on November 3, 2015 as a holding corporation focusing on the acquisition of healthcare related technology companies. The Company’s fiscal year end is December 31. To date, the Company has financed and acquired three electronic medical records companies. 

 

Growth Strategy

 

Our growth strategy involves three primary approaches: acquiring electronic medical record companies and then migrating the customers of those companies to our solutions, selling our solutions directly to healthcare providers practicing in ambulatory settings, and acquiring providers of other healthcare technology services such as third party insurance administrators and revenue cycle management companies. We intend to distribute our solutions through our websites, endorsements from medical groups and associations, and referrals from existing clients.

   

Results of Operations

 

Revenues

 

For the three and nine month periods ended September 30, 2018, revenues were $166,151 and $549,698 compared to $148,444 and $435,200 for the same periods in 2017. The increase in revenue for the three and nine month periods ended September 30, 2018 was primarily attributable to a full nine month period of operations from DMSI.

 

Cost of Revenues

 

Cost of revenues was $34,547 and $80,948 for the three and nine month periods ended September 30, 2018 compared to $27,453 and $82,280 for the same periods in 2017. The increase in cost of revenues for the three and nine month periods ended September 30, 2018, was primarily attributable to a full nine month period of operations from DMSI.

 

Selling, General and Administrative Expenses

 

Selling, general and administrative expenses was $166,945 and $663,991 for the three and nine month periods ended September 30, 2018 compared to $206,739 and $605,085 for the same periods in 2017. The decrease in selling, general and administrative expenses for the three month period was primarily attributable to a decrease in Consulting Fees of $38,700. The increase in selling, general and administrative expenses for the nine month period was primarily attributable to a full nine month period of operations from DMSI as well as an increase in stock option expense of $48,510.

 

Amortization Expense

 

Amortization expense was $221,163 and $663,487 for the three and nine month periods ended September 30, 2018 compared to $221,163 and $608,925 for the same periods in 2017. This increase was primarily attributable to a full nine month period of amortization for DMSI.

 

Other Expense

 

Other Expense was $30,593 and $97,517 for the three and nine month periods ended September 30, 2018 compared to $21,500 and $64,640 for the same periods in 2017. This was primarily due to the increase in interest expense resulting from the factoring agreements entered into in January and June 2018.

 

 13 

 

 

Net Loss

 

Net Loss for the three months ended September 30, 2018 was $287,097 compared to $328,411 for the same period in 2017. This decrease was primarily due to an increase in Revenues and a decrease in SG&A Expenses. The Net Loss for the nine month period ended September 30, 2018 was $956,245 compared to $925,730 for the same period in 2017. This increase was primarily due to the increase in Revenues and partially offset by the increases in, SG&A Expenses, Amortization, and Other Expense described above.

 

Liquidity and Capital Resources

 

The following table summarizes total current assets, liabilities and working capital at September 30, 2018 compared to December 31, 2017. 

 

   September 30,
2018		   December 31,
2017		 
Current Assets  $61,134   $75,723 
Current Liabilities  $1,738,923   $794,178 
Working Capital (Deficit)  $(1,677,789)  $(718,455)

 

As of September 30, 2018, we had a working capital deficit of ($1,677,789) as compared to working capital deficit of ($718,455) at December 31, 2017, an increase in working capital deficit of $959,334.

 

Net cash used in operations of $54,504 increased by $2,024 for the nine months ended September 30, 2018 over the same period in 2017 primarily due to an increases in net losses in 2018 over 2017 of $30,515, stock issued for services of $8,100, amortization expense of $54,562, stock option expense of $48,510, and amortization of debt discount of $26,262 and offset by recovery of bad debt of $11,425 and a net change in operating assets and liabilities of $166,807.

 

Net cash provided from financing activities of $45,836 during the nine months ended September 30, 2018 decreased by $1,004,164 from $1,050,000 during the same period in 2017. This decrease was primarily due to a decrease of $1,050,000 of proceeds from the issuance of stock during the nine month period ended September 30, 2017 compared to the same period in 2018 offset by an increase in net proceeds from a factoring advance.

 

Our Auditors Have Raised Substantial Doubts as to Our Ability to Continue as a Going Concern

 

Our unaudited condensed consolidated financial statements have been prepared assuming we will continue as a going concern. The Company has experienced recurring losses from operations which have caused an accumulated deficit of $4,527,747 at September 30, 2018.

 

The ability of the Company to continue its operations as a going concern is dependent on management’s plans, which include the raising of capital through debt and/or equity markets with some additional funding from other traditional financing sources, including term notes, until such time that funds provided by operations are sufficient to fund working capital requirements.

 

The Company will require additional funding to finance the growth of its current and expected future operations as well as to achieve its strategic objectives. The Company believes its current available cash along with anticipated revenues may be insufficient to meet its cash needs for the near future. There can be no assurance that financing will be available in amounts or terms acceptable to the Company, if at all. The accompanying unaudited condensed consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. These unaudited condensed consolidated financial statements do not include any adjustments relating to the recovery of the recorded assets or the classification of the liabilities that might be necessary should the Company be unable to continue as a going concern.

 

Off-Balance Sheet Arrangements

 

The Company does not have any off-balance sheet arrangements.

 

 14 

 

 

Critical Accounting Policies and Estimates

 

Use of Estimates

 

The preparation of the financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Estimates may include those pertaining to accruals, stock-based compensation, useful lives of intangibles, and income taxes. Actual results could materially differ from those estimates.

 

Revenue Recognition

 

The Company accounts for revenue in accordance with Topic 606, which The Company adopted on January 1, 2018, using the modified retrospective method. The adoption of Topic 606 did not have a material impact on the timing or amounts of revenue recognized in our unaudited condensed consolidated financial statements and therefore did not have a material impact on our financial position, results of operations, equity or cash flows as of the adoption date or for the nine months ended September 30, 2018. The Company did not recognize any cumulative-effect adjustment to retained earnings upon adoption as the impact was immaterial. Also, the comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods.

  

Revenues are recognized when the Company satisfies a performance obligation by transferring control of the promised goods or services to our customers at a point in time, in an amount specified in the contract with our customer and that reflects the consideration The Company expect to be entitled to in exchange for those goods or services. The Company also assesses our customer’s ability and intention to pay, which is based on a variety of factors including our customer’s historical payment experience and financial condition.

  

The Company derives revenue from the sale of hardware and software licenses when the products are installed and all required post implementation services are completed. The Company recognizes revenue from consulting services as the services are performed. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer under Topic 606. A contract’s transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. The majority of our contracts with customers contain a single performance obligation to provide agreed-upon products or services. For contracts with multiple performance obligations, we allocate revenue to each performance obligation based on its relative standalone selling price. In accordance with Topic 606, we do not assess whether promised goods or services are performance obligations if they are immaterial in the context of the contract with the customer. The timing of our performance often differs from the timing of invoicing, which results in the recording of deferred revenue. Deferred revenue will be recognized when performance obligation is satisfied. 

 

Recent Accounting Standards

 

We have implemented all new accounting standards that are in effect and may impact our unaudited condensed consolidated financial statements and do not believe that there are any other new accounting standards that have been issued that might have a material impact on our financial position or results of operations.

 

In February 2016, the FASB issued ASU 2016-02 “Leases,” which will amend current lease accounting to require lessees to recognize (i) a lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis, and (ii) a right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. ASU 2016-02 does not significantly change lease accounting requirements applicable to lessors; however, certain changes were made to align, where necessary, lessor accounting with the lessee accounting model. This standard will be effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. We are currently reviewing the provisions of this ASU to determine if there will be any impact on our results of operations, cash flows or financial condition.

 

In May 2017, the Financial Accounting Standards Board (“FASB”) issued an Accounting Standards Update (ASU”) 2017-09, Compensation-Stock Compensation (Topic718) Clarifying share-based payment modification guidance. The amendments in this update clarify when to account for a change to the terms or conditions of a share-based payment award as a modification. Under the new guidance, modification accounting is required only if the fair value, the vesting conditions, or the classification of the award (as equity or liability) changes as a result of the change in terms or conditions. The guidance is effective for interim and annual periods beginning after December 15, 2017 and should be applied prospectively on or after the effective date, with early adoption permitted. We determined that the provisions of this ASU have no any impact on our results of operations, cash flows, or financial condition. 

 

 15 

 

 

In April 2016, the FASB issued ASU 2016–10 Revenue from Contract with Customers (Topic 606): identifying Performance Obligations and Licensing”. The amendments in this Update do not change the core principle of the guidance in Topic 606. Rather, the amendments in this Update clarify the following two aspects of Topic 606: identifying performance obligations and the licensing implementation guidance, while retaining the related principles for those areas. Topic 606 includes implementation guidance on (a) contracts with customers to transfer goods and services in exchange for consideration and (b) determining whether an entity’s promise to grant a license provides a customer with either a right to use the entity’s intellectual property (which is satisfied at a point in time) or a right to access the entity’s intellectual property (which is satisfied over time). The amendments in this Update are intended render more detailed implementation guidance with the expectation to reduce the degree of judgement necessary to comply with Topic 606. The Company adopted Topic 606 using the modified retrospective method on January 1, 2018. The adoption of Topic 606 did not have a material impact on the timing or amounts of revenue recognized in our unaudited condensed consolidated financial statements and therefore did not have a material impact on our financial position, results of operations, equity or cash flows as of the adoption date or for the nine months ended September 30, 2018. Furthermore, we expect the impact of the adoption of the new standard to be immaterial to our revenue and gross profit on an ongoing basis. We did not recognize any cumulative-effect adjustment to retained earnings upon adoption as the impact was immaterial. Also, the comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods.

 

In June 2018, the FASB issued ASU 2018-07 “Compensation – Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting.” This ASU relates to the accounting for non-employee share-based payments. The amendment in this Update expands the scope of Topic 718 to include all share-based payment transactions in which a grantor acquired goods or services to be used or consumed in a grantor’s own operations by issuing share-based payment awards. The ASU excludes share-based payment awards that relate to (1) financing to the issuer or (2) awards granted in conjunction with selling goods or services to customers as part of a contract accounted for under Topic 606, Revenue from Contracts from Customers. The share-based payments are to be measured at grant-date fair value of the equity instruments that the entity is obligated to issue when the good or service has been delivered or rendered and all other conditions necessary to earn the right to benefit from the equity instruments have been satisfied. This standard will be effective for public business entities for fiscal years beginning after December 15, 2018, including interim periods within that fiscal year. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2019, and interim periods within fiscal years beginning after December 15, 2020. Early adoption is permitted, but no earlier than an entity’s adoption of Topic 606. We are currently reviewing the provisions of this ASU to determine if there will be any impact on our results of operations, cash flows or financial condition.

 

Item 3. Quantitative and Qualitative Disclosures About Market Risk.

 

We do not hold any derivative instruments and do not engage in any hedging activities.

   

Item 4. Controls and Procedures.

 

(a) Evaluation of Disclosure Controls and Procedures.

 

In connection with the preparation of this Quarterly Report on Form 10-Q for the quarter ended September 30, 2018, our Principal Executive Officer (“PEO”) and Principal Financial Officer (“PFO”) evaluated the effectiveness of our disclosure controls and procedures as of the end of the period covered by this report. Based on that evaluation, our PEO and PFO concluded that our disclosure controls and procedures as of the end of the period covered by this report were not effective such that the information required to be disclosed by us in reports filed under the Exchange Act is (i) recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms and (ii) accumulated and communicated to our Chief Executive Officer and Principal Financial Officer, as appropriate to allow timely decisions regarding disclosure. A controls system cannot provide absolute assurance, however, that the objectives of the controls system are met, and no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within a company have been detected.

 

(b) Changes in Internal Control over Financial Reporting.

 

There were no changes in our internal control over financial reporting, as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act, during our most recently completed fiscal quarter that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

  

 16 

 

 

PART II – OTHER INFORMATION

 

Item 1. Legal Proceedings.

 

We are currently not involved in any litigation that we believe could have a material adverse effect on our financial condition or results of operations. There is no action, suit, proceeding, inquiry or investigation before or by any court, public board, government agency, self-regulatory organization or body pending or, to the knowledge of the executive officers of our company or any of our subsidiaries, threatened against or affecting our company, our common stock, any of our subsidiaries or of our companies or our subsidiaries’ officers or directors in their capacities as such, in which an adverse decision could have a material adverse effect.

 

Item 1A. Risk Factors.

 

We believe there are no changes that constitute material changes from the risk factors previously disclosed in our Registration Statement on Form S-1 filed with the SEC on May 14, 2018.

 

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.

 

None. 

 

Item 3. Defaults Upon Senior Securities.

 

There has been no default in the payment of principal, interest, sinking or purchase fund installment, or any other material default, with respect to any indebtedness of the Company.

 

Item 4. Mine Safety Disclosures.

 

Not applicable.

 

Item 5. Other Information.

 

Not applicable.

  

Item 6. Exhibits.

 

Exhibit No.   Description
     
31.1   Certification by the Principal Executive Officer of Registrant pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (Rule 13a-14(a) or Rule 15d-14(a)). *
     
31.2   Certification by the Principal Financial Officer of Registrant pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (Rule 13a-14(a) or Rule 15d-14(a)). *
     
32.1   Certification by the Principal Executive Officer pursuant to 18 U.S.C. 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. *
     
32.2   Certification by the Principal Financial Officer pursuant to 18 U.S.C. 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. *
     
101.INS   XBRL Instance Document *
     
101.SCH   XBRL Taxonomy Extension Schema *
     
101.CAL   XBRL Taxonomy Extension Calculation Linkbase *
     
101.DEF   XBRL Taxonomy Extension Definition Linkbase *
     
101.LAB   XBRL Taxonomy Extension Label Linkbase *
     
101.PRE   XBRL Taxonomy Extension Presentation Linkbase *

 

* Filed herewith

  

 17 

 

 

SIGNATURES

 

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

 

  EMR TECHNOLOGY SOLUTIONS, INC.
     
Date: November 15, 2018 By: /s/ John X. Adiletta
  Name:  John X. Adiletta
  Title: Chief Executive Officer
    (Principal Executive Officer)

  

 18 

 EX-31.1 2 f10q0918ex31-1_emrtech.htm CERTIFICATION

EXHIBIT 31.1

 

CERTIFICATION PURSUANT TO RULE 13a-14 AND 15d-14 UNDER
THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED

 

CERTIFICATION

 

I, John X. Adiletta, certify that:

 

1. I have reviewed this quarterly report on Form 10-Q of EMR Technology Solutions Inc.;

 

2. Based on my knowledge, this annual report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

 

3. Based on my knowledge, the financial statements, and other financial information included in this annual report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

 

4. The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15 (e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

 

(a)Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

 

(b)Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

 

(c)Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

 

(d)Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

 

5. The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

 

(a)All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize, and report financial information; and

 

(b)Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

 

November 15, 2018

 

  /s/ John X. Adiletta
  John X. Adiletta
  Chief Executive Officer

 EX-31.2 3 f10q0918ex31-2_emrtech.htm CERTIFICATION

EXHIBIT 31.2

 

CERTIFICATION PURSUANT TO RULE 13a-14 AND 15d-14 UNDER
THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED

 

I, Lowell Holden, certify that:

 

1. I have reviewed this quarterly report on Form 10-Q of EMR Technology Solutions Inc.;

 

2. Based on my knowledge, this annual report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

 

3. Based on my knowledge, the financial statements, and other financial information included in this annual report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this annual report;

 

4. The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15 (e) and 15d-15(e) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

 

(a)Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

 

(b)Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

 

(c)Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

 

(d)Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

 

5. The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

 

(a)All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize, and report financial information; and

 

(b)Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

 

November 15, 2018

 

  /s/ Lowell Holden
  Lowell Holden
  Chief Financial Officer

 EX-32.1 4 f10q0918ex32-1_emrtech.htm CERTIFICATION

EXHIBIT 32.1

 

CERTIFICATION of CHIEF EXECUTIVE OFFICER PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

 

In connection with the Quarterly Report of EMR Technology Solutions Inc. on Form 10-Q for the quarter ended September 30, 2018 (the “Form 10-Q”) as filed with the Securities and Exchange Commission. John X. Adiletta, Chief Executive Officer of the Company, does hereby certify, pursuant to §906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. §1350), that to his knowledge:

 

1. The Form 10-Q fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

 

2. The information contained in the Form 10-Q fairly presents, in all material respects, the financial condition and results of operation of EMR Technology Solutions Inc.

 

  /s/ John X. Adiletta
 

John X. Adiletta

Chief Executive Officer

 

Dated: November 15, 2018

 

This certification accompanies the Form 10-Q pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and shall not, except to the extent required by the Sarbanes-Oxley Act of 2002, be deemed filed by the Company for purposes of Section 18 of the Securities Exchange Act of 1934, as amended.

 

 EX-32.2 5 f10q0918ex32-2_emrtech.htm CERTIFICATION

EXHIBIT 32.2

 

CERTIFICATION of CHIEF FINANCIAL OFFICER PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

 

In connection with the Quarterly Report of EMR Technology Solutions Inc. on Form 10-Q for the quarter ended September 30, 2018 (the “Form 10-Q”), as filed with the Securities and Exchange Commission, Lowell Holden, Chief Financial Officer of the Company, does hereby certify, pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that:

 

1. The Form 10-Q fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

 

2. The information contained in the Form 10-Q fairly presents, in all material respects, the financial condition and results of operation of EMR Technology Solutions Inc.

 

  /s/ Lowell Holden
 

Lowell Holden

Chief Financial Officer

 

Dated: November 15, 2018

 

This certification accompanies the Form 10-Q pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and shall not, except to the extent required by the Sarbanes-Oxley Act of 2002, be deemed filed by the Company for purposes of Section 18 of the Securities Exchange Act of 1934, as amended.

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The Company accounts for long-lived assets in accordance with the provisions of FASB ASC 360-10, &#8220;Accounting for the Impairment or Disposal of Long-Lived Assets&#8221;. This statement requires that long-lived assets and certain identifiable intangibles be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Software costs are amortized over three (3) years. Non-compete costs are amortized over three (3) years and Customer Lists are amortized over three (3) years. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future undiscounted net cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. 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The adoption of Topic 606 did not have a material impact on the timing or amounts of revenue recognized in our unaudited condensed consolidated financial statements and therefore did not have a material impact on our financial position, results of operations, equity or cash flows as of the adoption date or for the nine months ended September 30, 2018. Furthermore, we expect the impact of the adoption of the new standard to be immaterial to our revenue and gross profit on an ongoing basis. We did not recognize any cumulative-effect adjustment to retained earnings upon adoption as the impact was immaterial. 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Document and Entity Information - shares
 9 Months Ended
Sep. 30, 2018
Nov. 14, 2018
Document and Entity Information [Abstract]    
Entity Registrant Name EMR Technology Solutions, Inc.  
Entity Central Index Key 0001687999  
Amendment Flag false  
Current Fiscal Year End Date --12-31  
Document Type 10-Q  
Document Period End Date Sep. 30, 2018  
Document Fiscal Period Focus Q3  
Document Fiscal Year Focus 2018  
Entity Filer Category Non-accelerated Filer  
Entity Small Business true  
Entity Emerging Growth Company true  
Entity Ex Transition Period false  
Entity Common Stock, Shares Outstanding   10,064,754
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Condensed Consolidated Balance Sheets - USD ($)
Sep. 30, 2018
Dec. 31, 2017
Current Assets:    
Cash and cash equivalents $ 301 $ 8,969
Accounts receivable, net 59,533 66,754
Prepaid Expenses 1,300
Total Current Assets 61,134 75,723
Property and equipment, net
Other Assets:    
Security Deposit 1,450 1,450
Software, net 594,515 988,838
Customer lists, net 595,977 856,898
Covenant not to compete, net 27,737 37,794
Total other assets 1,219,679 1,884,980
TOTAL ASSETS 1,280,813 1,960,703
Current Liabilities:    
Accounts payable 397,495 332,760
Accrued expenses 172,416 110,008
Deferred revenue 46,914 51,410
Factor advance, net 72,098
Promissory notes - current portion 525,000 175,000
Promissory notes - related party - current portion 525,000 125,000
Total Current Liabilities 1,738,923 794,178
Promissory note - related party - non-current 375,000
Promissory notes - non-current 25,000 375,000
TOTAL LIABILITIES 1,763,923 1,544,178
Commitments and Contingencies (See Note 5)
Stockholders' Equity(Deficit):    
Common Stock, 70,000,000 shares authorized, $.001 par value, 10,064,754 and 10,049,754 shares issued and outstanding in 2018 and 2017, respectively 10,065 10,050
Additional paid in capital 4,034,572 3,977,977
Accumulated deficit (4,527,747) (3,571,502)
Total stockholders' equity(deficit) (483,110) 416,525
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY(DEFICIT) $ 1,280,813 $ 1,960,703
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Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares
Sep. 30, 2018
Dec. 31, 2017
Statement of Financial Position [Abstract]    
Common stock, par value $ 0.001 $ 0.001
Common shares, authorized 70,000,000 70,000,000
Common shares, issued 10,064,754 10,049,754
Common shares, outstanding 10,064,754 10,049,754
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Condensed Consolidated Statements of Operations (Unaudited) - USD ($)
 3 Months Ended 9 Months Ended
Sep. 30, 2018
Sep. 30, 2017
Sep. 30, 2018
Sep. 30, 2017
Revenues:        
Service revenues $ 34,080 $ 43,967 $ 180,847 $ 161,557
Contract revenues 132,071 104,477 368,851 273,643
Total revenues 166,151 148,444 549,698 435,200
Costs and expenses:        
Cost of revenues 34,547 27,453 80,948 82,280
Selling, general, and administrative expense 166,945 206,739 663,991 605,085
Amortization expense 221,163 221,163 663,487 608,925
Total operating expenses 422,655 455,355 1,408,426 1,296,290
Loss from operations (256,504) (306,911) (858,728) (861,090)
Other Income (Expense)        
Interest expense (net) (30,593) (21,500) (97,517) (64,640)
Total other income (expense) (30,593) (21,500) (97,517) (64,640)
Loss before income taxes (287,097) (328,411) (956,245) (925,730)
Provision for income taxes
Net Loss $ (287,097) $ (328,411) $ (956,245) $ (925,730)
Basic and diluted net loss per common share $ (0.03) $ (0.03) $ (0.10) $ (0.10)
Weighted Average Number of Common Shares 10,064,754 9,911,754 10,061,540 9,484,052
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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
 9 Months Ended
Sep. 30, 2018
Sep. 30, 2017
Cash Flows From Operating Activities:    
Net Loss $ (956,245) $ (925,730)
Adjustments to reconcile net loss to net cash used in operating activities:    
Stock issued for services 8,100
Amortization 663,487 608,925
Depreciation 818
Stock option expense 48,510
Provision for(recovery of) bad debt (11,425)
Amortization of debt discount 26,262
Changes in operating assets and liabilities:    
Accounts receivable 18,646 213,157
Accounts payable and accrued expenses 153,957 60,528
Deferred revenue (4,496) (8,728)
Other assets (1,300) (1,450)
Net Cash Used in Operating Activities (54,504) (52,480)
Cash Flows From Investing Activities:    
Cash acquired in acquisition 10,586
Payments for acquisitions (1,045,352)
Net Cash Used in Investing Activities (1,034,766)
Cash Flows From Financing Activities:    
Proceeds from factoring advance 151,500
Repayment of factoring advance (105,664)
Proceeds from issuance stock 1,050,000
Net Cash Provided by Financing Activities 45,836 1,050,000
Net Change in Cash and cash equivalents (8,668) (37,246)
Cash and cash equivalents at Beginning of the Period 8,969 42,186
Cash and cash equivalents at End of the Period 301 4,940
Cash paid for interest 40,750 43,141
Cash paid for taxes
Non-Cash Investing & Financing Activities:    
Promissory note obligation incurred upon acquisition 400,000
Accrued interest converted into promissory note $ 25,000
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Summary of Significant Accounting Policies and Organization
 9 Months Ended
Sep. 30, 2018
Summary of Significant Accounting Policies and Organization [Abstract]  
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION

 

  (A) Basis of Presentation

 

The accompanying condensed consolidated unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules and regulations of the Securities and Exchange Commission for interim financial information. Accordingly, they do not include all the information necessary for a comprehensive presentation of financial position and results of operations.

 

It is management’s opinion that all material adjustments (consisting of normal recurring adjustments) have been made, which are necessary for a fair financial statements presentation. The results for the interim period are not necessarily indicative of the results to be expected for the year. 

 

The Company is a Nevada corporation formed on November 3, 2015. It was formed as a holding company whose principal activities consists of acquiring healthcare technology companies. Its fiscal year end is December 31. To date, the Company has financed and acquired four electronic medical records companies.

 

  (B) Use of Estimates

 

In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates. Significant estimates include the allocation of purchase price to fair value of assets acquired, valuation of deferred taxes, allowance for bad debt, useful lives of intangible assets, and stock-based compensation.

 

  (C) Cash and Cash Equivalents

 

The Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents. At September 30, 2018 and December 31, 2017, the Company had no cash equivalents.

 

  (D) Accounts Receivable

 

Accounts receivable are carried at original invoice amount less an estimate made for doubtful accounts. Specific reserves are estimated by management based on certain assumptions and variables, including the customer’s financial condition, age of the customer’s receivables, and changes in payment histories. Accounts receivable are written off when management determines the likelihood of collection is remote. Interest is not charged on accounts receivable that are past due. The Company recorded an allowance for doubtful accounts of $12,727 and $41,044 as of September 30, 2018 and December 31, 2017, respectively.

 

  (E) Principles of Consolidation

 

The 2018 and 2017 consolidated financial statements include the operations of EMR Technology Solutions, Inc. (“EMR”), its wholly owned subsidiaries First Medical Solutions, Inc. (“FMS”), EMRgence, LLC (“EMRG”), Empower Technologies, Inc. (from January 1, 2017) (“ETI”), and Digital Medical Solutions, Inc. (from March 15, 2017) (“DMSI”). All significant intercompany accounts and transactions have been eliminated in consolidation.

   

  (F) Income Taxes

 

The Company accounts for income taxes under FASB Codification Topic 740-10-25 (“ASC 740-10-25”). Under ASC 740-10-25, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740-10-25, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.  The tax return for the years ended December 31, 2017 and 2016 are subject to examination by the Internal Revenue Service.

 

  (G) Furniture and Computer Equipment

 

Office Furniture and Computer Equipment are capitalized at cost, net of accumulated depreciation. Depreciation is calculated by using the straight-line method over the estimated useful lives of the assets, which is five to seven years for all categories. Repairs and maintenance are charged to expense as incurred. Expenditures for betterments and renewals are capitalized. The cost of computer equipment and the related accumulated depreciation are removed from the accounts upon retirement or disposal with any resulting gain or loss being recorded in operations. 

 

  Asset Category   Period
  Furniture and fixtures   7 Years
  Computer equipment   3 Years

 

  (H) Amortization and Impairment of Long-Lived Assets

 

Amortization and Impairment of long-lived assets are non-cash expenses relating primarily to intangible assets. The Company accounts for long-lived assets in accordance with the provisions of FASB ASC 360-10, “Accounting for the Impairment or Disposal of Long-Lived Assets”. This statement requires that long-lived assets and certain identifiable intangibles be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Software costs are amortized over three (3) years. Non-compete costs are amortized over three (3) years and Customer Lists are amortized over three (3) years. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future undiscounted net cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. As of September 30, 2018 and December 31, 2017, we have not recorded any impairments. For the three and nine months ended September 30, 2018, amortization expense was $221,163 and $663,487, respectively, and $221,163 and $608,925 for the three and nine months ended September 30, 2017, respectively.

 

  (I) Fair Value Measurements and Fair Value of Financial Instruments

 

The Company adopted FASB ASC Topic 820, Fair Value Measurements. ASC Topic 820 clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value as follows:

 

Level 1-Inputs are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date.

 

Level 2-Inputs are unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data.

 

Level 3-Inputs are unobservable inputs which reflect the reporting entity’s own assumptions on what assumptions the market participants would use in pricing the asset or liability based on the best available information.

 

The Company did not identify any assets or liabilities that are required to be presented on the balance sheets at fair value in accordance with ASC Topic 820 (F).

 

  (J) Advertising

 

Advertising costs are expensed as incurred. For the three and nine months ended September 30, 2018, the Company incurred $0 and $500, respectively, in advertising expenses and $0 and $0 for the three and nine months ended September 30, 2017, respectively.

 

  (K) Business Segments

 

The Company operates in one segment and therefore segment information is not presented.

 

  (L) Revenue Recognition

 

The Company accounts for revenue in accordance with Topic 606, which the Company adopted on January 1, 2018, using the modified retrospective method. The adoption of Topic 606 did not have a material impact on the timing or amounts of revenue recognized in our unaudited condensed consolidated financial statements and therefore did not have a material impact on our financial position, results of operations, equity or cash flows as of the adoption date or for the nine months ended September 30, 2018. The Company did not recognize any cumulative-effect adjustment to retained earnings upon adoption as the impact was immaterial. Also, the comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods.

 

Revenues are recognized when the Company satisfies a performance obligation by transferring control of the promised goods or services to our customers at a point in time, in an amount specified in the contract with our customer and that reflects the consideration The Company expect to be entitled to in exchange for those goods or services. The Company also assesses our customer’s ability and intention to pay, which is based on a variety of factors including our customer’s historical payment experience and financial condition.

 

The Company derives revenue from the sale of hardware and software licenses when the products are installed and all required post implementation services are completed. The Company recognizes revenue from consulting or one-time services as the services are performed. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer under Topic 606. A contract’s transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. The majority of our contracts with customers contain a single performance obligation to provide agreed-upon products or services. For contracts with multiple performance obligations, we allocate revenue to each performance obligation based on its relative standalone selling price. In accordance with Topic 606, we do not assess whether promised goods or services are performance obligations if they are immaterial in the context of the contract with the customer. The timing of our performance often differs from the timing of invoicing, which results in the recording of deferred revenue. Deferred revenue will be recognized when performance obligation is satisfied.

 

  (M) Stock-Based Compensation

 

The Company accounts for stock-based instruments issued to employees for services in accordance with ASC Topic 718. ASC Topic 718 requires the Company to recognize in the statement of operations the grant-date fair value of stock options and other equity-based compensation issued to employees. The value of the portion of an employee award that is ultimately expected to vest is recognized as an expense over the requisite service periods using the straight-line attribution method. The Company accounts for non-employee share-based awards in accordance with the measurement and recognition criteria of ASC Topic 505-50, “Equity-Based Payments to Non-Employees”.

 

  (N) Cost of Revenue

 

Cost of revenue consists primarily of sub-contractor costs related to personnel who provide services to our customers, co-location costs, and other direct costs related to our services. Costs associated with the implementation of new customers are expensed as incurred.

 

  (O) Basic and Diluted Net Loss Per Common Share

 

In accordance with ASC 260-10, “Earnings Per Share”, basic net loss per common share is computed by dividing the net loss for the period by the weighted average number of common shares outstanding during the period. Diluted loss per share are computed using the weighted average number of common and dilutive common stock equivalent shares outstanding during the period. As of September 30, 2018 and September 30, 2017, the Company has 847,000 and 366,667 shares of common stock issuable upon the conversion of notes payable and 90,000 and 0 shares of common stock issuable upon the exercise of options, respectively, that were not included in the computation of dilutive loss per share because their inclusion is anti-dilutive.

 

  (P) Recent Accounting Pronouncements

 

In February 2016, the FASB issued ASU 2016-02 “Leases,” which will amend current lease accounting to require lessees to recognize (i) a lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis, and (ii) a right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. ASU 2016-02 does not significantly change lease accounting requirements applicable to lessors; however, certain changes were made to align, where necessary, lessor accounting with the lessee accounting model. This standard will be effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. We are currently reviewing the provisions of this ASU to determine if there will be any impact on our results of operations, cash flows or financial condition.

 

In April 2016, the FASB issued ASU 2016–10 Revenue from Contract with Customers (Topic 606): identifying Performance Obligations and Licensing “The amendments in this Update do not change the core principle of the guidance in Topic 606. Rather, the amendments in this Update clarify the following two aspects of Topic 606: identifying performance obligations and the licensing implementation guidance, while retaining the related principles for those areas. Topic 606 includes implementation guidance on (a) contracts with customers to transfer goods and services in exchange for consideration and (b) determining whether an entity’s promise to grant a license provides a customer with either a right to use the entity’s intellectual property (which is satisfied at a point in time) or a right to access the entity’s intellectual property (which is satisfied over time). The amendments in this Update are intended render more detailed implementation guidance with the expectation to reduce the degree of judgement necessary to comply with Topic 606. The Company adopted Topic 606 using the modified retrospective method on January 1, 2018. The adoption of Topic 606 did not have a material impact on the timing or amounts of revenue recognized in our unaudited condensed consolidated financial statements and therefore did not have a material impact on our financial position, results of operations, equity or cash flows as of the adoption date or for the nine months ended September 30, 2018. Furthermore, we expect the impact of the adoption of the new standard to be immaterial to our revenue and gross profit on an ongoing basis. We did not recognize any cumulative-effect adjustment to retained earnings upon adoption as the impact was immaterial. Also, the comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods.

 

In May 2017, the Financial Accounting Standards Board (“FASB”) issued an Accounting Standards Update (ASU”) 2017-09, Compensation-Stock Compensation (Topic718) Clarifying share-based payment modification guidance. The amendments in this update clarify when to account for a change to the terms or conditions of a share-based payment award as a modification. Under the new guidance, modification accounting is required only if the fair value, the vesting conditions, or the classification of the award (as equity or liability) changes as a result of the change in terms or conditions. The guidance is effective for interim and annual periods beginning after December 15, 2017 and should be applied prospectively on or after the effective date, with early adoption permitted. We determined that the provisions of this ASU have no any impact on our results of operations, cash flows, or financial condition.

 

In June 2018, the FASB issued ASU 2018-07 “Compensation – Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting.” This ASU relates to the accounting for non-employee share-based payments. The amendment in this Update expands the scope of Topic 718 to include all share-based payment transactions in which a grantor acquired goods or services to be used or consumed in a grantor’s own operations by issuing share-based payment awards. The ASU excludes share-based payment awards that relate to (1) financing to the issuer or (2) awards granted in conjunction with selling goods or services to customers as part of a contract accounted for under Topic 606, Revenue from Contracts from Customers. The share-based payments are to be measured at grant-date fair value of the equity instruments that the entity is obligated to issue when the good or service has been delivered or rendered and all other conditions necessary to earn the right to benefit from the equity instruments have been satisfied. This standard will be effective for public business entities for fiscal years beginning after December 15, 2018, including interim periods within that fiscal year. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2019, and interim periods within fiscal years beginning after December 15, 2020. Early adoption is permitted, but no earlier than an entity’s adoption of Topic 606. We are currently reviewing the provisions of this ASU to determine if there will be any impact on our results of operations, cash flows or financial condition.

 

Accounting standards-setting organizations frequently issue new or revised accounting rules. We regularly review all new pronouncements to determine their impact, if any, on our financial statements.
XML 18 R7.htm IDEA: XBRL DOCUMENT v3.10.0.1
Going Concern
 9 Months Ended
Sep. 30, 2018
Going Concern [Abstract]  
GOING CONCERN

NOTE 2 – GOING CONCERN

 

The accompanying unaudited condensed consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company sustained a net loss for the nine months ended September 30, 2018. The Company also has a working capital deficit and an accumulated deficit at September 30, 2018. These factors raise substantial doubt about the ability of the Company to continue as a going concern for a reasonable period of time. The Company’s continuation as a going concern is dependent upon its ability to generate revenues and its ability to continue receiving investment capital to sustain its current level of operations.

  

Management plans to continue raising additional capital through private placements and is exploring additional avenues for future fund-raising through both public and private sources.

 

The unaudited condensed consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.
XML 19 R8.htm IDEA: XBRL DOCUMENT v3.10.0.1
Acquisitions
 9 Months Ended
Sep. 30, 2018
Acquisitions [Abstract]  
ACQUISITIONS

NOTE 3 – ACQUISITIONS

 

Effective January 1, 2017 (the “Effective Date”), EMR entered into a Purchase Agreement (“Agreement”) by and among Empower Technologies, Inc., a Nevada corporation (“ETI”), and its sole shareholder Dr. John F. Stagl (the “Seller” and together with ETI and the Company, the “Parties”). Pursuant to the Agreement, the Company purchased all of the Capital Stock (as defined in the Agreement) of ETI from the Seller (the “ETI Shares”) in exchange for (i) $500,000, subject to certain post-closing adjustments for working capital and deferred revenue, consisting of (a) $300,000 in cash, and (b) a Convertible Promissory Note (the “Note”) issued in favor of the Seller in the principal amount of $150,000 payable over a 36 month period, with 6% annual interest, convertible into common stock of the Company at a price of $3.00 per share (the “Purchase Price”). On January 16, 2017, in accordance with the terms and conditions of the Agreement, ETI became a wholly owned subsidiary of the Company (the “Closing Date”). The post-closing adjustments referenced above consisted of $4,648 reduction in cash at closing for working capital and a reduction of the convertible promissory note of $50,000 for deferred revenue.

 

The acquisition date estimated fair value of the consideration transferred consisted of the following:

 

 Liabilities assumed $(72,917)
 Net tangible assets  (72,917)
 Non-compete agreements  36,109 
 Customer list  482,160 
 Total purchase price $445,352 

 

Effective January 1, 2017 (the “Effective Date”), EMR Technologies, Inc., a Nevada corporation (the “Company”) entered into a Purchase Agreement (“Agreement”) by and among Digital Medical Solutions, Inc., a Florida corporation (“DMSI”), and its sole shareholder Dr. Joseph J. Memminger III (the “Seller” and together with DMSI and the Company, the “Parties”).  Pursuant to the Agreement, the Company purchased all of the Capital Stock (as defined in the Agreement) of DMSI from the Seller (the “DMSI Shares”) in exchange for (i) $1,000,000, subject to certain post-closing adjustments for working capital and earnings before interest, taxes, depreciation, and amortization, consisting of (a) $750,000 in cash, and (b) a Convertible Promissory Note (the “Note”) issued in favor of the Seller in the principal amount of $250,000 payable over a 36 month period, with 6% annual interest, convertible into common stock of the Company at a price of $3.00 per share (the “Purchase Price”). On March 15, 2017, in accordance with the terms and conditions of the Agreement, DMSI became a wholly owned subsidiary of the Company (the “Closing Date”).

 

The acquisition date estimated fair value of the consideration transferred consisted of the following:

 

 Tangible assets acquired $269,067 
 Liabilities assumed  (83,428)
 Net tangible assets  185,639 
 Customer list  364,361 
 Software  450,000 
 Total purchase price $1,000,000 

 

The agreements resulted in the purchase of 100% of the outstanding shares of ETI and DMSI.

 

Pro-forma Financial Information

 

The following unaudited pro-forma information presents the combined results of operations for the periods as if the acquisition of DMSI had been completed on January 1, 2017.

 

   For the Nine Months Ended
September 30,
2017		 
     
 Revenue $607,998 
 Total expenses  (1,301,932)
 Net loss $(693,934)
 Net loss per common share, basic and diluted $(0.07)
XML 20 R9.htm IDEA: XBRL DOCUMENT v3.10.0.1
Promissory Notes and Factor Advances
 9 Months Ended
Sep. 30, 2018
Promissory Notes and Factor Advances [Abstract]  
PROMISSORY NOTES AND FACTOR ADVANCES

NOTE 4 – PROMISSORY NOTES AND FACTOR ADVANCES

 

The $700,000 FMS Note to a related party has an interest rate of ten percent (10%) per annum for a period of two (2) years and fully amortizes during the third (3rd) year. The note is secured by an escrowed copy of the software source code. The note can be converted at any time, at the option of the holder, into shares of the Company’s stock at a conversion price of $1.00 per share. On October 31, 2016, the holder of the FMS Note converted $200,000 of the note for 200,000 shares of common stock. The Company has recorded loss on conversion of debt of $72,000. On November 15, 2017, the Board of Directors approved an amendment to the FMS Note changing the conversion provision from $3.00 per share to $1.00 per share. On December 31, 2017, the holder of the FMS Note converted $25,000 of interest due for 25,000 shares of common stock. On June 30, 2018 and September 30, 2018, the holder of the FMS Note converted $12,500 of interest due for each period to additional principal on the FMS Note accruing at six percent (6.0%) annual interest.

 

The Company issued a three (3) year convertible promissory note (the “EMRG Note”) for two hundred thousand dollars ($200,000). The EMRG Note has an interest rate of eight percent (8%) per annum for a period of one (1) years and fully amortizes during the next two (2) years. The note is secured with a pledge of forty percent (40%) of the membership interests acquired. The note can be converted at any time, at the option of the holder, into shares of the Company’s stock at a conversion price of $3 per share. On December 29, 2017, the EMRG Note was amended to change the beginning amortization period from December 31, 2017 to March 31, 2018 for $50,000 and 7 equal quarterly installments of $25,000 each thereafter and the interest rate was increased from 6% to 8% annually. On March 31, 2018, the EMRG Note was amended to change the beginning amortization period from March 31, 2018 to October 1, 2018 for $100,000 and 4 equal quarterly installments of $25,000 each thereafter. On September 30, 2018, the EMRG Note was amended to change the beginning amortization period from March 31, 2018 to January 1, 2019 for $125,000 and 3 equal quarterly installments of $25,000 each thereafter.

 

The Company issued a three (3) year unsecured convertible promissory note (the “ETI Note”) for one hundred fifty thousand dollars ($150,000). The ETI Note has an interest rate of six percent (6%) per annum for a period of two (2) years and fully amortizes during the third (3rd) year. The note can be converted at any time, at the option of the holder, into shares of the Company’s stock at a conversion price of $3 per share.

 

The Company issued a three (3) year unsecured convertible promissory note (the “DMSI Note”) for two hundred fifty thousand dollars ($250,000). The DMSI Note has an interest rate of six percent (6%) per annum for a period of one (1) year and fully amortizes during the next two (2) years. The note can be converted at any time, at the option of the holder, into shares of the Company’s stock at a conversion price of $1.00 per share. On December 20, 2017, the Agreement was amended to remove the purchase price adjustment for EBITDA. On December 20, 2017, the Note was amended to change the interest only period from one year to two years, changing the beginning of principal payments from December 31, 2017 to December 31, 2018 and to increase the annual interest rate from 6% to 8% commencing January 1, 2018. On December 22, 2017, the Board of Directors approved an amendment to the Note changing the conversion provision from $3.00 per share to $1.00 per share. On December 29, 2017, the Board of Directors approved the request by the holder of the DMSI Note to convert $50,000 principal of the DMSI Note into 50,000 shares of the Company’s common stock.

 

On January 18, 2018, the Company entered into a Revenue Based Factoring Agreement with a third party. Under the agreement, the Company has sold $74,919 (the “Purchase Price”) in future accounts and contract rights for $56,500. The advance was received by the Company on January, 31, 2018. The difference between the amount sold and the purchase price of $18,419 has been recorded as a debt discount. In exchange for the purchased amount, the Company authorized the third party to ACH debit $305 daily from the Company’s bank account until the purchased amount is fully received. The balance due was fully repaid using the proceeds received from the June 26, 2018 Factoring Agreement described below. The Company fully amortized $18,419 of debt discount during the nine months ended September 30, 2018.

 

On June 26, 2018, the Company entered into a Revenue Based Factoring Agreement with a third party. Under the agreement, the Company has sold $125,875 (the “Purchase Price”) in future accounts and contract rights for $95,000. The advance was received by the Company on June 28, 2018. A portion of the proceeds was used to satisfy the balance due on the January 18, 2018 Factoring Agreement described above. The difference between the amount sold and the purchase price of $30,875 has been recorded as a debt discount. In exchange for the purchased amount, the Company authorized the third party to ACH debit $473 daily from the Company’s bank account until the purchased amount is fully received. As of September 30, 2018, the balance due was $72,098, net of debt discount of $23,032. The Company amortized $7,843 of debt discount during the nine months ended September 30, 2018.
XML 21 R10.htm IDEA: XBRL DOCUMENT v3.10.0.1
Commitments and Contingencies
 9 Months Ended
Sep. 30, 2018
Commitments and Contingencies [Abstract]  
COMMITMENTS AND CONTINGENCIES

NOTE 5 – COMMITMENTS AND CONTINGENCIES

 

On January 15, 2017, the Company entered into a two-year lease for office space, effective January 15, 2017 for a monthly rent of $1,143 per month. Rent expense for the three and nine months ended September 30, 2018 was $4,256 and $10,340, respectively, and $3,257 and $9,305 for the three and nine months ended September 30, 2017, respectively. The lease expires January 31, 2019.
XML 22 R11.htm IDEA: XBRL DOCUMENT v3.10.0.1
Stockholders' Equity
 9 Months Ended
Sep. 30, 2018
Stockholders' Equity [Abstract]  
STOCKHOLDERS' EQUITY

NOTE 6 – STOCKHOLDERS’ EQUITY

 

(A) - Stock issued for cash

 

Effective August 23, 2016, the Company entered into an Investor Stock Subscription Agreement (“Agreement”) with an entity controlled by our Chief Financial Officer (the “Investor”) to purchase three million seven hundred thousand (3,700,000) shares of the Company’s common stock for two million dollars ($2,000,000) in tranches based on certain milestone events. On August 23, 2016, the investor purchased 656,751 shares of common stock for $355,000. On September 22, 2016, the Investor purchased 925,001 shares of common stock for $500,000 that was used to close two acquisitions. On December 29, 2016, the Investor purchased 92,500 shares of common stock for $50,000 that was used for working capital. On January 13, 2017, the Investor purchased 550,001 shares of common stock for $300,000 that was used to close an acquisition. On March 17, 2017, the Investor purchased 1,387,501 shares of common stock for $750,000 that was used to close an acquisition. The remaining investments are subject to the company reaching certain milestones under the agreement. On April 6, 2018, the Board of Directors of the Company approved an amendment to the Investor Stock Subscription Agreement reducing the number of shares of the Company’s common stock to be issued to the Investor to 3,611,754 shares for $1,955,000.

 

(B) - Stock issued for Services

 

On January 17, 2018, 7,500 shares of the Company’s common stock with a fair value of $4,050 were issued to a non-executive employee of the Company as a bonus for performance.

 

On April 23, 2018, 7,500 shares of the Company’s common stock with a fair value of $4,050 were issued to a non-executive employee of the Company as a bonus for performance.

 

(C) - Equity Incentive Plan

 

On January 30, 2016, the Board of Directors, with the approval of a majority of the shareholders of the Company, adopted the 2016 Equity Incentive Plan (the “Plan”) which will be administered by a committee appointed by the Board.

 

The Company, under its 2016 Plan, issues options to various officers, directors and consultants. The options vest in equal annual installments over a five-year period. All of the options are exercisable at a purchase price based on the last price of the Company’s common stock on the date of grant and have a term of 10 years.

 

On December 12, 2017, the Board of Directors approved the issuance of ninety thousand (90,000) options, with immediate vesting on January 1, 2018, to purchase common stock of the Corporation at a value of $0.001 per share for consulting services. The options will expire five (5) years from the date of the grant, which is January 1, 2018. The Company calculated the fair value of the options by using the Black-Scholes option-pricing model with the following assumptions: no dividend yield; expected volatility of 78%; risk-free interest rate of 1.53%; and an expected life of six months.

  

The total fair value calculated for option is $48,510. During the nine month period ended September 30, 2018, the Company expensed $48,510 for options. The unrecognized future balance to be expensed over the term of the options is $0. The intrinsic value as of September 30, 2018 was $48,510.

 

The following sets forth the options granted and outstanding as of September 30, 2018:

 

      Number
of
Options		     Weighted
Average
Exercise
price		     Granted
Options
Exercisable		     Intrinsic
value		  
  Options outstanding at December 31, 2017     --       --       --       --  
  Granted     90,000     $ 0.001       90,000     $ 48,510  
  Exercised     --       --       --       --  
  Forfeited/Expired     --       --       --       --  
                                   
  Options outstanding at September 30, 2018     90,000     $ 0.001       90,000     $ 48,510  
XML 23 R12.htm IDEA: XBRL DOCUMENT v3.10.0.1
Summary of Significant Accounting Policies and Organization (Policies)
 9 Months Ended
Sep. 30, 2018
Summary of Significant Accounting Policies and Organization [Abstract]  
Basis of Presentation
 (A)Basis of Presentation

 

The accompanying condensed consolidated unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules and regulations of the Securities and Exchange Commission for interim financial information. Accordingly, they do not include all the information necessary for a comprehensive presentation of financial position and results of operations.

 

It is management’s opinion that all material adjustments (consisting of normal recurring adjustments) have been made, which are necessary for a fair financial statements presentation. The results for the interim period are not necessarily indicative of the results to be expected for the year. 

 

The Company is a Nevada corporation formed on November 3, 2015. It was formed as a holding company whose principal activities consists of acquiring healthcare technology companies. Its fiscal year end is December 31. To date, the Company has financed and acquired four electronic medical records companies.
Use of Estimates

 (B)Use of Estimates

 

In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates. Significant estimates include the allocation of purchase price to fair value of assets acquired, valuation of deferred taxes, allowance for bad debt, useful lives of intangible assets, and stock-based compensation.
Cash and Cash Equivalents

 (C)Cash and Cash Equivalents

 

The Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents. At September 30, 2018 and December 31, 2017, the Company had no cash equivalents.
Accounts receivable

 (D)Accounts Receivable

 

Accounts receivable are carried at original invoice amount less an estimate made for doubtful accounts. Specific reserves are estimated by management based on certain assumptions and variables, including the customer’s financial condition, age of the customer’s receivables, and changes in payment histories. Accounts receivable are written off when management determines the likelihood of collection is remote. Interest is not charged on accounts receivable that are past due. The Company recorded an allowance for doubtful accounts of $12,727 and $41,044 as of September 30, 2018 and December 31, 2017, respectively.
Principles of Consolidation
 (E)Principles of Consolidation

 

The 2018 and 2017 consolidated financial statements include the operations of EMR Technology Solutions, Inc. (“EMR”), its wholly owned subsidiaries First Medical Solutions, Inc. (“FMS”), EMRgence, LLC (“EMRG”), Empower Technologies, Inc. (from January 1, 2017) (“ETI”), and Digital Medical Solutions, Inc. (from March 15, 2017) (“DMSI”). All significant intercompany accounts and transactions have been eliminated in consolidation.
Income Taxes
 (F)Income Taxes

 

The Company accounts for income taxes under FASB Codification Topic 740-10-25 (“ASC 740-10-25”). Under ASC 740-10-25, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740-10-25, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.  The tax return for the years ended December 31, 2017 and 2016 are subject to examination by the Internal Revenue Service. 
Furniture and Computer Equipment
 (G)Furniture and Computer Equipment

 

Office Furniture and Computer Equipment are capitalized at cost, net of accumulated depreciation. Depreciation is calculated by using the straight-line method over the estimated useful lives of the assets, which is five to seven years for all categories. Repairs and maintenance are charged to expense as incurred. Expenditures for betterments and renewals are capitalized. The cost of computer equipment and the related accumulated depreciation are removed from the accounts upon retirement or disposal with any resulting gain or loss being recorded in operations. 

 

 Asset Category Period
 Furniture and fixtures 7 Years
 Computer equipment 3 Years
Amortization and Impairment of Long-Lived Assets
 (H)Amortization and Impairment of Long-Lived Assets

 

Amortization and Impairment of long-lived assets are non-cash expenses relating primarily to intangible assets. The Company accounts for long-lived assets in accordance with the provisions of FASB ASC 360-10, “Accounting for the Impairment or Disposal of Long-Lived Assets”. This statement requires that long-lived assets and certain identifiable intangibles be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Software costs are amortized over three (3) years. Non-compete costs are amortized over three (3) years and Customer Lists are amortized over three (3) years. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future undiscounted net cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. As of September 30, 2018 and December 31, 2017, we have not recorded any impairments. For the three and nine months ended September 30, 2018, amortization expense was $221,163 and $663,487, respectively, and $221,163 and $608,925 for the three and nine months ended September 30, 2017, respectively.
Fair Value Measurements and Fair Value of Financial Instruments
 (I)Fair Value Measurements and Fair Value of Financial Instruments

 

The Company adopted FASB ASC Topic 820, Fair Value Measurements. ASC Topic 820 clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value as follows:

 

Level 1-Inputs are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date.

 

Level 2-Inputs are unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data.

 

Level 3-Inputs are unobservable inputs which reflect the reporting entity’s own assumptions on what assumptions the market participants would use in pricing the asset or liability based on the best available information.

 

The Company did not identify any assets or liabilities that are required to be presented on the balance sheets at fair value in accordance with ASC Topic 820 (F).
Advertising

 (J)Advertising

 

Advertising costs are expensed as incurred. For the three and nine months ended September 30, 2018, the Company incurred $0 and $500, respectively, in advertising expenses and $0 and $0 for the three and nine months ended September 30, 2017, respectively.
Business Segments
 (K)Business Segments

 

The Company operates in one segment and therefore segment information is not presented.
Revenue Recognition
(L) Revenue Recognition

 

The Company accounts for revenue in accordance with Topic 606, which the Company adopted on January 1, 2018, using the modified retrospective method. The adoption of Topic 606 did not have a material impact on the timing or amounts of revenue recognized in our unaudited condensed consolidated financial statements and therefore did not have a material impact on our financial position, results of operations, equity or cash flows as of the adoption date or for the nine months ended September 30, 2018. The Company did not recognize any cumulative-effect adjustment to retained earnings upon adoption as the impact was immaterial. Also, the comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods.

 

Revenues are recognized when the Company satisfies a performance obligation by transferring control of the promised goods or services to our customers at a point in time, in an amount specified in the contract with our customer and that reflects the consideration The Company expect to be entitled to in exchange for those goods or services. The Company also assesses our customer’s ability and intention to pay, which is based on a variety of factors including our customer’s historical payment experience and financial condition.

 

The Company derives revenue from the sale of hardware and software licenses when the products are installed and all required post implementation services are completed. The Company recognizes revenue from consulting or one-time services as the services are performed. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer under Topic 606. A contract’s transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. The majority of our contracts with customers contain a single performance obligation to provide agreed-upon products or services. For contracts with multiple performance obligations, we allocate revenue to each performance obligation based on its relative standalone selling price. In accordance with Topic 606, we do not assess whether promised goods or services are performance obligations if they are immaterial in the context of the contract with the customer. The timing of our performance often differs from the timing of invoicing, which results in the recording of deferred revenue. Deferred revenue will be recognized when performance obligation is satisfied.
Stock-Based Compensation
 (M)Stock-Based Compensation

 

The Company accounts for stock-based instruments issued to employees for services in accordance with ASC Topic 718. ASC Topic 718 requires the Company to recognize in the statement of operations the grant-date fair value of stock options and other equity-based compensation issued to employees. The value of the portion of an employee award that is ultimately expected to vest is recognized as an expense over the requisite service periods using the straight-line attribution method. The Company accounts for non-employee share-based awards in accordance with the measurement and recognition criteria of ASC Topic 505-50, “Equity-Based Payments to Non-Employees”.
Cost of Revenue
 (N)Cost of Revenue

 

Cost of revenue consists primarily of sub-contractor costs related to personnel who provide services to our customers, co-location costs, and other direct costs related to our services. Costs associated with the implementation of new customers are expensed as incurred.
Basic and Diluted Net Loss Per Common Share

 (O)Basic and Diluted Net Loss Per Common Share

 

In accordance with ASC 260-10, “Earnings Per Share”, basic net loss per common share is computed by dividing the net loss for the period by the weighted average number of common shares outstanding during the period. Diluted loss per share are computed using the weighted average number of common and dilutive common stock equivalent shares outstanding during the period. As of September 30, 2018 and September 30, 2017, the Company has 847,000 and 366,667 shares of common stock issuable upon the conversion of notes payable and 90,000 and 0 shares of common stock issuable upon the exercise of options, respectively, that were not included in the computation of dilutive loss per share because their inclusion is anti-dilutive.
Recent Accounting Pronouncements

 (P)Recent Accounting Pronouncements

 

In February 2016, the FASB issued ASU 2016-02 “Leases,” which will amend current lease accounting to require lessees to recognize (i) a lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis, and (ii) a right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. ASU 2016-02 does not significantly change lease accounting requirements applicable to lessors; however, certain changes were made to align, where necessary, lessor accounting with the lessee accounting model. This standard will be effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. We are currently reviewing the provisions of this ASU to determine if there will be any impact on our results of operations, cash flows or financial condition.

 

In April 2016, the FASB issued ASU 2016–10 Revenue from Contract with Customers (Topic 606): identifying Performance Obligations and Licensing “The amendments in this Update do not change the core principle of the guidance in Topic 606. Rather, the amendments in this Update clarify the following two aspects of Topic 606: identifying performance obligations and the licensing implementation guidance, while retaining the related principles for those areas. Topic 606 includes implementation guidance on (a) contracts with customers to transfer goods and services in exchange for consideration and (b) determining whether an entity’s promise to grant a license provides a customer with either a right to use the entity’s intellectual property (which is satisfied at a point in time) or a right to access the entity’s intellectual property (which is satisfied over time). The amendments in this Update are intended render more detailed implementation guidance with the expectation to reduce the degree of judgement necessary to comply with Topic 606. The Company adopted Topic 606 using the modified retrospective method on January 1, 2018. The adoption of Topic 606 did not have a material impact on the timing or amounts of revenue recognized in our unaudited condensed consolidated financial statements and therefore did not have a material impact on our financial position, results of operations, equity or cash flows as of the adoption date or for the nine months ended September 30, 2018. Furthermore, we expect the impact of the adoption of the new standard to be immaterial to our revenue and gross profit on an ongoing basis. We did not recognize any cumulative-effect adjustment to retained earnings upon adoption as the impact was immaterial. Also, the comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods.

 

In May 2017, the Financial Accounting Standards Board (“FASB”) issued an Accounting Standards Update (ASU”) 2017-09, Compensation-Stock Compensation (Topic718) Clarifying share-based payment modification guidance. The amendments in this update clarify when to account for a change to the terms or conditions of a share-based payment award as a modification. Under the new guidance, modification accounting is required only if the fair value, the vesting conditions, or the classification of the award (as equity or liability) changes as a result of the change in terms or conditions. The guidance is effective for interim and annual periods beginning after December 15, 2017 and should be applied prospectively on or after the effective date, with early adoption permitted. We determined that the provisions of this ASU have no any impact on our results of operations, cash flows, or financial condition.

 

In June 2018, the FASB issued ASU 2018-07 “Compensation – Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting.” This ASU relates to the accounting for non-employee share-based payments. The amendment in this Update expands the scope of Topic 718 to include all share-based payment transactions in which a grantor acquired goods or services to be used or consumed in a grantor’s own operations by issuing share-based payment awards. The ASU excludes share-based payment awards that relate to (1) financing to the issuer or (2) awards granted in conjunction with selling goods or services to customers as part of a contract accounted for under Topic 606, Revenue from Contracts from Customers. The share-based payments are to be measured at grant-date fair value of the equity instruments that the entity is obligated to issue when the good or service has been delivered or rendered and all other conditions necessary to earn the right to benefit from the equity instruments have been satisfied. This standard will be effective for public business entities for fiscal years beginning after December 15, 2018, including interim periods within that fiscal year. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2019, and interim periods within fiscal years beginning after December 15, 2020. Early adoption is permitted, but no earlier than an entity’s adoption of Topic 606. We are currently reviewing the provisions of this ASU to determine if there will be any impact on our results of operations, cash flows or financial condition.

 

Accounting standards-setting organizations frequently issue new or revised accounting rules. We regularly review all new pronouncements to determine their impact, if any, on our financial statements.
XML 24 R13.htm IDEA: XBRL DOCUMENT v3.10.0.1
Summary of Significant Accounting Policies and Organization (Tables)
 9 Months Ended
Sep. 30, 2018
Summary of Significant Accounting Policies and Organization [Abstract]  
Schedule of estimated useful lives of assets
 Asset Category Period
 Furniture and fixtures 7 Years
 Computer equipment 3 Years
XML 25 R14.htm IDEA: XBRL DOCUMENT v3.10.0.1
Acquisitions (Tables)
 9 Months Ended
Sep. 30, 2018
Acquisitions [Abstract]  
Schedule of estimated fair value of consideration transferred on the acquisition date
 Liabilities assumed $(72,917)
 Net tangible assets  (72,917)
 Non-compete agreements  36,109 
 Customer list  482,160 
 Total purchase price $445,352 

 

 Tangible assets acquired $269,067 
 Liabilities assumed  (83,428)
 Net tangible assets  185,639 
 Customer list  364,361 
 Software  450,000 
 Total purchase price $1,000,000 
Schedule of unaudited pro-forma information
   For the Nine Months Ended
September 30,
2017		 
     
 Revenue $607,998 
 Total expenses  (1,301,932)
 Net loss $(693,934)
 Net loss per common share, basic and diluted $(0.07)
XML 26 R15.htm IDEA: XBRL DOCUMENT v3.10.0.1
Stockholders' Equity (Tables)
 9 Months Ended
Sep. 30, 2018
Stockholders' Equity [Abstract]  
Schedule of options granted and outstanding

   Number
of
Options		  Weighted
Average
Exercise
price		  Granted
Options
Exercisable		  Intrinsic
value		 
 Options outstanding at December 31, 2017  --   --   --   -- 
 Granted  90,000  $0.001   90,000  $48,510 
 Exercised  --   --   --   -- 
 Forfeited/Expired  --   --   --   -- 
                  
 Options outstanding at September 30, 2018  90,000  $0.001   90,000  $48,510 
XML 27 R16.htm IDEA: XBRL DOCUMENT v3.10.0.1
Summary of Significant Accounting Policies and Organization (Details)
 9 Months Ended
Sep. 30, 2018
Furniture and fixtures [Member]  
Property, Plant and Equipment [Line Items]  
Estimated useful lives years of assets 7 years
Computer equipment [Member]  
Property, Plant and Equipment [Line Items]  
Estimated useful lives years of assets 3 years
XML 28 R17.htm IDEA: XBRL DOCUMENT v3.10.0.1
Summary of Significant Accounting Policies and Organization (Details Textual)
 3 Months Ended 9 Months Ended
Sep. 30, 2018
USD ($)
Sep. 30, 2017
USD ($)
Sep. 30, 2018
USD ($)
Segments
shares
Sep. 30, 2017
USD ($)
shares
Dec. 31, 2017
USD ($)
Summary of Significant Accounting Policies and Organization (Textual)          
Anti-dilutive securities, shares issuance of conversion of notes payable | shares     847,000 366,667  
Shares of common stock issuable upon the exercise of options | shares        
Allowance for doubtful accounts $ 12,727   $ 12,727   $ 41,044
Amortization expense 221,163 $ 221,163 $ 663,487 $ 608,925  
Number of segments | Segments     1    
Advertising expenses $ 0 $ 0 $ 500 $ 0  
Description of estimated useful lives of the assets       Depreciation is calculated by using the straight-line method over the estimated useful lives of the assets, which is five to seven years for all categories.  
Non-compete [Member]          
Summary of Significant Accounting Policies and Organization (Textual)          
Amortization period of intangible assets     3 years    
Customer lists [Member]          
Summary of Significant Accounting Policies and Organization (Textual)          
Amortization period of intangible assets     3 years    
Software [Member]          
Summary of Significant Accounting Policies and Organization (Textual)          
Amortization period of intangible assets     3 years    
XML 29 R18.htm IDEA: XBRL DOCUMENT v3.10.0.1
Acquisitions (Details) - USD ($)
Mar. 15, 2017
Jan. 16, 2017
Empower Technologies, Inc. [Member]    
Estimated Fair Value of Consideration Transferred    
Liabilities assumed   $ (72,917)
Net tangible assets   (72,917)
Total purchase price   445,352
Empower Technologies, Inc. [Member] | Non-compete agreements [Member]    
Estimated Fair Value of Consideration Transferred    
Identifiable assets acquired   36,109
Empower Technologies, Inc. [Member] | Customer lists [Member]    
Estimated Fair Value of Consideration Transferred    
Identifiable assets acquired   $ 482,160
Digital Medical Solutions, Inc. [Member]    
Estimated Fair Value of Consideration Transferred    
Tangible assets acquired $ 269,067  
Liabilities assumed (83,428)  
Net tangible assets 185,639  
Total purchase price 1,000,000  
Digital Medical Solutions, Inc. [Member] | Customer lists [Member]    
Estimated Fair Value of Consideration Transferred    
Identifiable assets acquired 364,361  
Digital Medical Solutions, Inc. [Member] | Software [Member]    
Estimated Fair Value of Consideration Transferred    
Identifiable assets acquired $ 450,000  
XML 30 R19.htm IDEA: XBRL DOCUMENT v3.10.0.1
Acquisitions (Details 1)
 9 Months Ended
Sep. 30, 2018
USD ($)
$ / shares
Acquisitions [Abstract]  
Revenue $ 607,998
Total expenses (1,301,932)
Net Loss $ (693,934)
Net loss per common share, basic and diluted | $ / shares $ (0.07)
XML 31 R20.htm IDEA: XBRL DOCUMENT v3.10.0.1
Acquisitions (Details Textual) - USD ($)
 9 Months Ended
Sep. 30, 2018
Jan. 16, 2017
EMRG [Member]    
Acquisitions (Textual)    
Note term 3 years  
Price per share $ 3  
Interest rate 8.00%  
Reduction in cash   $ 4,648
Reduction in convertible promissory note for deferred revenue   $ 50,000
ETI [Member] | Effective January 1, 2017 [Member]    
Acquisitions (Textual)    
Cash paid for acquisition $ 300,000  
Outstanding shares acquired 100.00%  
Purchase price of acquisition $ 500,000  
ETI [Member] | Convertible Promissory Note [Member] | Effective January 1, 2017 [Member]    
Acquisitions (Textual)    
Note term 36 months  
Price per share $ 3.00  
Interest rate 6.00%  
Notes issued in acquisition $ 150,000  
DMSI [Member] | Effective January 1, 2017 [Member]    
Acquisitions (Textual)    
Cash paid for acquisition $ 750,000  
Outstanding shares acquired 100.00%  
Purchase price of acquisition $ 1,000,000  
DMSI [Member] | Convertible Promissory Note [Member] | Effective January 1, 2017 [Member]    
Acquisitions (Textual)    
Note term 36 months  
Price per share $ 3.00  
Interest rate 6.00%  
Notes issued in acquisition $ 250,000  
XML 32 R21.htm IDEA: XBRL DOCUMENT v3.10.0.1
Promissory Notes and Factor Advances (Details) - USD ($)
 1 Months Ended 9 Months Ended 12 Months Ended
Jan. 18, 2018
Oct. 31, 2016
Jun. 30, 2018
Jun. 26, 2018
Mar. 31, 2018
Dec. 29, 2017
Dec. 20, 2017
Sep. 30, 2018
Sep. 30, 2017
Dec. 31, 2017
Dec. 22, 2017
Nov. 15, 2017
Promissory Notes and Factor Advances (Textual)                        
Amortization of debt discount               $ 26,262      
FMS [Member]                        
Promissory Notes and Factor Advances (Textual)                        
Unsecured note               $ 700,000        
Interest rate               10.00%        
Interest rate, description               An interest rate of ten percent (10%) per annum for a period of two (2) years and fully amortizes during the third (3rd) year.        
Debt collateral, description               An escrowed copy of the software source code.        
Conversion price               $ 1        
FMS [Member] | Maximum [Member]                        
Promissory Notes and Factor Advances (Textual)                        
Conversion price                       $ 3.00
FMS [Member] | Minimum [Member]                        
Promissory Notes and Factor Advances (Textual)                        
Conversion price                       $ 1.00
FMS [Member] | Converted stock [Member]                        
Promissory Notes and Factor Advances (Textual)                        
Interest rate     6.00%         6.00%        
Interest rate, description     FMS Note accruing at six percent (6.0%) annual interest.         FMS Note accruing at six percent (6.0%) annual interest.        
Converted shares of common stock   $ 200,000 $ 12,500         $ 12,500   $ 25,000    
Converted shares of common stock, shares   200,000               25,000    
FMS [Member] | Unsecured convertible promissory note [Member]                        
Promissory Notes and Factor Advances (Textual)                        
Loss on conversion of debt   $ 72,000                    
EMRG [Member]                        
Promissory Notes and Factor Advances (Textual)                        
Note term, issued               3 years        
Unsecured note               $ 200,000        
Interest rate               8.00%        
Interest rate, description               An interest rate of eight percent (8%) per annum for a period of one (1) years and fully amortizes during the next two (2) years. The note is secured with a pledge of forty percent (40%) of the membership interests acquired.        
Debt collateral, description         The EMRG Note was amended to change the beginning amortization period from March 31, 2018 to October 1, 2018 for $100,000 and 4 equal quarterly installments of $25,000 each thereafter. The EMRG Note was amended to change the beginning amortization period from December 31, 2017 to March 31, 2018 for $50,000 and 7 equal quarterly installments of $25,000 each thereafter and the interest rate was increased from 6% to 8% annually.   The EMRG Note was amended to change the beginning amortization period from March 31, 2018 to January 1, 2019 for $125,000 and 3 equal quarterly installments of $25,000 each thereafter.        
Conversion price               $ 3        
ETI [Member] | Unsecured convertible promissory note [Member]                        
Promissory Notes and Factor Advances (Textual)                        
Note term, issued               3 years        
Unsecured note               $ 150,000        
Interest rate               6.00%        
Interest rate, description               An interest rate of six percent (6%) per annum for a period of two (2) years and fully amortizes during the third (3rd) year.        
Debt collateral, description               The note can be converted at any time, at the option of the holder, into shares of the Company's stock.        
Conversion price               $ 3        
DMSI [Member]                        
Promissory Notes and Factor Advances (Textual)                        
Debt collateral, description             The Note was amended to change the interest only period from one year to two years, changing the beginning of principal payments from December 31, 2017 to December 31, 2018 and to increase the annual interest rate from 6% to 8% commencing January 1, 2018.          
DMSI [Member] | Maximum [Member]                        
Promissory Notes and Factor Advances (Textual)                        
Conversion price                     $ 3.00  
DMSI [Member] | Minimum [Member]                        
Promissory Notes and Factor Advances (Textual)                        
Conversion price                     $ 1.00  
DMSI [Member] | Unsecured convertible promissory note [Member]                        
Promissory Notes and Factor Advances (Textual)                        
Note term, issued               3 years        
Unsecured note               $ 250,000        
Interest rate               6.00%        
Interest rate, description               An interest rate of six percent (6%) per annum for a period of one (1) year and fully amortizes during the next two (2) years.        
Debt collateral, description               The note can be converted at any time, at the option of the holder, into shares of the Company's stock.        
Conversion price               $ 1        
Converted shares of common stock           $ 50,000            
Converted shares of common stock, shares           50,000            
Third Party [Member] | Revenue Based Factoring Agreement [Member]                        
Promissory Notes and Factor Advances (Textual)                        
Repayment of obligation, description In exchange for the purchased amount, the Company authorized the third party to ACH debit $305 daily from the Company's bank account until the purchased amount is fully received.     In exchange for the purchased amount, the Company authorized the third party to ACH debit $473 daily from the Company's bank account until the purchased amount is fully received.                
Debt discount $ 18,419     $ 30,875       $ 18,419        
Balance due               72,098        
Net of debt discount               23,032        
Amount sold under agreement 74,949     125,875                
Amount of accounts and contract rights $ 56,500     $ 95,000                
Amortization of debt discount               $ 7,843        
XML 33 R22.htm IDEA: XBRL DOCUMENT v3.10.0.1
Commitments and Contingencies (Details) - USD ($)
 3 Months Ended 9 Months Ended
Jan. 15, 2017
Sep. 30, 2018
Sep. 30, 2017
Sep. 30, 2018
Sep. 30, 2017
Commitments and Contingencies (Textual)          
Monthly rent per month $ 1,143        
Lease expires date       Jan. 31, 2019  
Office lease term 2 years        
Rent expense   $ 4,256 $ 3,257 $ 10,340 $ 9,305
XML 34 R23.htm IDEA: XBRL DOCUMENT v3.10.0.1
Stockholders' Equity (Details)
 9 Months Ended
Sep. 30, 2018
USD ($)
$ / shares
shares
Stockholders' Equity [Abstract]  
Number of Options, Outstanding at December 31, 2017
Number of Options, Granted 90,000
Number of Options, Exercised
Number of Options, Forfeited/Expired
Number of Options, Outstanding at September 30, 2018 90,000
Weighted Average Exercise price, Outstanding at December 31, 2017 | $ / shares
Weighted Average Exercise price, Granted | $ / shares 0.001
Weighted Average Exercise price, Exercised | $ / shares
Weighted Average Exercise price, Forfeited/Expired | $ / shares
Weighted Average Exercise price, Outstanding at September 30, 2018 | $ / shares $ 0.001
Granted Options Exercisable, Outstanding at December 31, 2017
Granted Options Exercisable, Granted 90,000
Granted Options Exercisable, Outstanding at September 30, 2018 90,000
Intrinsic value, Outstanding at December 31, 2017 | $
Intrinsic value, Granted 48,510
Intrinsic value, Outstanding at September 30, 2018 | $ $ 48,510
XML 35 R24.htm IDEA: XBRL DOCUMENT v3.10.0.1
Stockholders' Equity (Details Textual) - USD ($)
 1 Months Ended 9 Months Ended
Apr. 06, 2018
Dec. 12, 2017
Mar. 17, 2017
Jan. 13, 2017
Sep. 22, 2016
Aug. 23, 2016
Apr. 23, 2018
Jan. 17, 2018
Dec. 29, 2016
Sep. 30, 2018
Sep. 30, 2017
Dec. 31, 2017
Stockholders' Equity (Textual)                        
Fair value of shares issued for services             $ 4,050 $ 4,050   $ 8,100  
Common stock issued non-executive employee             7,500 7,500        
Stock option vesting period   5 years                    
Options to purchase common stock   90,000                    
Expected volatility                   78.00%    
Risk-free interest rate                   1.53%    
Expected life                   6 months    
Options expensed amount                   $ 48,510  
Total fair value for option                   48,510    
Intrinsic value of options                   $ 48,510    
Chief Financial Officer [Member]                        
Stockholders' Equity (Textual)                        
Shares subscribed           3,700,000            
Value of stock subscription           $ 2,000,000            
Issuance of common stock for cash     $ 750,000 $ 300,000 $ 500,000 $ 355,000     $ 50,000      
Issuance of common stock for cash, shares     1,387,501 550,001 925,001 656,751     92,500      
Board of Directors [Member]                        
Stockholders' Equity (Textual)                        
Issuance of common stock for cash $ 1,955,000                      
Issuance of common stock for cash, shares 3,611,754                      
2016 Equity Incentive Plan [Member]                        
Stockholders' Equity (Textual)                        
Shares price   $ 0.001                    
Stock option term                   10 years    
Stock option vesting period                   5 years    
The options expire term   5 years                    
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