14. SEGMENTS

6 Months Ended

12 Months Ended

Sep. 30, 2014

Mar. 31, 2014

Segment Reporting [Abstract]

SEGMENTS

14. SEGMENTS

We operate our businesses principally through two reportable segments: Aethlon, which represents our therapeutic business activities, and ESI, which represents our diagnostic business activities. Our reportable segments have been determined based on the nature of the potential products being developed. ESI did not have any operations in the six months ended September 30, 2013.

Aethlon’s revenue is generated primarily from government contracts to date and ESI does not yet have any revenues. We have not included any allocation of corporate overhead to the ESI segment.

The following tables set forth certain information regarding our segments and other operations that conforms to the consolidated balance sheet and statement of operations presented in this Report:

	Six Months Ended September 30,
	2014			2013
Revenues:
Aethlon	$	530,371		$	840,483
ESI		–			–
Total Revenues	$	530,371		$	840,483
Operating Losses:
Aethlon	$	(1,294,453	)	$	(1,013,592	)
ESI		(445,674	)		–
Total Operating Loss	$	(1,773,200	)	$	(1,013,592	)
Net Losses:
Aethlon	$	(4,202,873	)	$	(3,653,168	)
ESI		(356,539	)		–
Net Loss Before Non-Controlling Interests	$	(4,592,485	)	$	(3,653,168	)
Cash:
Aethlon	$	47,865		$	8,754
ESI		478,322			–
Total Cash	$	526,187		$	8,754
Total Assets:
Aethlon	$	443,027		$	411,190
ESI		646,242			–
Total Assets	$	1,089,269		$	411,190
Capital Expenditures:
Aethlon	$	–		$	–
ESI		–			–
Capital Expenditures	$	–		$	–
Depreciation and Amortization:
Aethlon	$	8,885		$	4,727
ESI		9,791			–
Total Depreciation and Amortization	$	18,676		$	4,727
Interest Expense:
Aethlon	$	156,799		$	216,502
ESI		–			–
Total Interest Expense	$	156,799		$	216,502

14. SEGMENTS

We operate our businesses principally through two reportable segments: Aethlon, which represents our therapeutic business activities, and ESI, which represents our diagnostic business activities. Our reportable segments have been determined based on the nature of the potential products being developed. ESI did not have any operations in the fiscal year ended March 31, 2013.

Aethlon’s revenue is generated primarily from government contracts to date and ESI does not yet have any revenues. We have not included any allocation of corporate overhead to the ESI segment.

The following tables set forth certain information regarding our segments and other operations that conforms to the consolidated balance sheet and statement of operations presented in this Report:

	Fiscal Years Ended March 31,
	2014			2013
Revenues:
Aethlon	$	1,623,769		$	1,230,004
ESI		–			–
Total Revenues	$	1,623,769		$	1,230,004
Operating Losses:
Aethlon	$	(2,651,863	)	$	(3,575,354	)
ESI		(404,065	)		–
Total Operating Loss	$	(3,055,928	)	$	(3,575,354	)
Net Losses:
Aethlon	$	(13,357,232	)	$	(4,892,040	)
ESI		(81,730	)		–
Net Loss Before Non-Controlling Interests	$	(13,438,962	)	$	(4,892,040	)
Cash:
Aethlon	$	208,259		$	125,274
ESI		1,042,020			–
Total Cash	$	1,250,279		$	125,274
Total Assets:
Aethlon	$	597,026		$	496,694
ESI		1,098,076			–
Total Assets	$	1,695,102		$	496,694
Capital Expenditures:
Aethlon	$	37,313		$	–
ESI		58,743			–
Capital Expenditures	$	96,056		$	–
Depreciation and Amortization:
Aethlon	$	11,549		$	10,484
ESI		9,538			–
Total Depreciation and Amortization	$	21,087		$	10,484
Interest Expense:
Aethlon	$	1,282,638		$	1,132,314
ESI		4,583			–
Total Interest Expense	$	1,287,221		$	1,132,314