Stockholders' Deficit (Tables)

3 Months Ended

Apr. 30, 2013

Stockholders' Equity Note [Abstract]

Fair Value Of Closing Stock Price Based On Assumptions

The calculation was based on the Company’s closing stock price on the date of grant and the following weighted-average inputs:

Expected term (years)	3.0
Volatility	17.4	%
Dividends	0.0	%
Interest rate	0.82	%

Fair Value Of Options Granted Based On Assumptions

The weighted-average inputs for the three months ended April 30, 2013 were as follows:

Exercise Price	$	0.41
Expected Term (in years)	$	4.59
Volatility		26.0	%
Dividend rate		0.0	%
Interest rate		0.5	%

Stock Option Transactions Under Stock Option Plans

Stock option activity for the three months ended April 30, 2013 is summarized below:

			Weighted		Weighted
			Average		Average
			Per Share		Remaining		Aggregate
			Exercise		Life		Intrinsic
	Shares		Price		(Years)		Value
Balance, January 31, 2013		5,300,000	$	0.18		9.1	$	-
Granted		532,000		0.37		9.7		-
Exercised		-		-		-		-
Expired		-		-		-		-
Forfeited		-		-		-		-
Balance, April 30, 2013		5,832,000	$	0.20		9.1	$	-
Vested and exercisable - April 30, 2013		3,398,419	$	0.20		8.9	$	-

Summary of Stock Based Compensation Expense Related To Restricted Stock and Option Awards

Stock-based compensation expense related to restricted stock and option awards is recognized over their respective vesting periods, and is as follows for the three months ended April 30:

	2013		2012
Stock-based compensation expense:
Cost of services	$	147,895	$	61,254
General and administrative		475,331		42,880
	$	623,226	$	104,134

Total Unrecognized Compensation Costs Related To Non-Vested Stock-Based Compensation Arrangements

As of April 30, 2013, total unrecognized compensation costs related to non-vested stock-based compensation arrangements granted under our 2010 and 2013 Equity Plans, and the ACO Plan’s and the weighted-average period of years expected to recognize those costs are as follows:

	Unrecognized Compensation Cost		Weighted  Average Remaining Life (Years)
Common stock options	$	326,128		0.8
ACO Plan restricted stock	$	21,525		1.8

Warrants Outstanding

Warrants consisted of the following as of and for the three months ended April 30, 2013:

	Aggregate		Number of
	intrinsic value		warrants
Outstanding at January 31, 2013	$	-		2,936,000
Granted		-		75,000
Exercised		-		-
Cancelled		-		-
Outstanding at April 30, 2013	$	-		3,011,000

				Weighted
				average				Weighted
		Warrants		remaining		Warrants		average
Exercise Price		outstanding		contractual life		exercisable		exercise price
$	0.11485		1,250,000		3.25		1,250,000	$	0.1149
$	0.11485		250,000		3.25		250,000	$	0.1149
$	0.45000		500,000		3.25		500,000	$	0.4500
$	0.50000		100,000		4.50		100,000	$	0.5000
$	0.45000		735,000		4.76		735,000	$	0.4500
$	0.40000		176,000		4.76		176,000	$	0.4000
			3,011,000		3.75		3,011,000	$	0.2818

Amount of Shares of Common Stock Reserved

The amount of shares of common stock reserved for these purposes is as follows at April 30, 2013: 

Common stock issued and outstanding	34,843,441
Conversion of 10% Notes	10,883,761
Conversion of 8% Notes	600,000
Conversion of 9% Notes	2,006,283
Warrants outstanding	3,011,000
Stock options outstanding	5,832,000
Shares issuable under 2013 Equity Incentive Plan	3,810,333
	60,986,818