| 2. Summary of Significant Accounting Policies (Policies) | 3 Months Ended |
| Mar. 31, 2018 |
| Summary Of Significant Accounting Policies Policies | |
| Basis of Consolidation | The consolidated financial statements include the accounts of CBAI
and its wholly-owned subsidiaries. All significant inter-company balances and transactions have been eliminated upon consolidation. |
| Estimates | The preparation of financial statements in conformity with accounting
principles generally accepted in the United States of America requires management 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 amount of revenues and expenses during the reporting periods. Actual results could differ materially
from those estimates. |
| Cash | Cash and cash equivalents include cash on hand, deposits in banks
with maturities of three months or less, and all highly liquid investments which are unrestricted as to withdrawal or use, and
which have original maturities of three months or less at the time of purchase. The Company maintains cash and cash equivalents at several financial
institutions. |
| Accounts Receivable | Accounts receivable consist of the amounts due for facilitating the
processing and storage of umbilical cord blood and cord tissue, and birth tissue procurement services. Accounts
receivable relating to deferred revenues are netted against deferred revenue for presentation purposes. The allowance for doubtful
accounts is estimated based upon historical experience. The allowance is reviewed quarterly and adjusted for accounts deemed uncollectible
by management. Amounts are written off when all collection efforts have failed. The Company wrote off $9,808 and $38,254 in bad
debt expense during the three months ended March 31, 2018 and 2017, respectively. |
| Property and Equipment | Property and equipment are stated at cost less accumulated depreciation.
Depreciation is computed on a straight-line basis over the estimated useful lives of the assets. Routine maintenance and repairs
are charged to expense as incurred while major replacement and improvements are capitalized as additions to the related assets.
Sales and disposals of assets are recorded by removing the cost and accumulated depreciation from the related asset and accumulated
depreciation accounts with any gain or loss credited or charged to income upon disposition. |
| Impairment of Long-Lived Assets | Long-lived assets, other than goodwill, are reviewed for impairment
whenever events or changes in circumstances indicate that the carrying amount of the assets might not be recoverable. Conditions
that would necessitate an impairment assessment include a significant decline in the observable market value of an asset, a significant
change in the extent or manner in which an asset is used, or a significant adverse change that would indicate that the carrying
amount of an asset or group of assets is not recoverable. |
| Inventory | Inventory, comprised principally of finished goods, is stated at
the lower of cost or net realized value, using the first-in, first-out (“FIFO”) method. This policy requires the Company
to make estimates regarding the market value of its inventory, including an assessment of excess or obsolete inventory. The Company
determines excess and obsolete inventory based on an estimate of the future demand and estimated selling prices for its products. |
| Notes Receivable | Notes receivable consists of the notes due from Biocordcell Argentina
S.A. (BioCells) (Note 4). The note receivable is recorded at the carrying-value on the financial statements. For note receivable from BioCells, since the Company agreed to finance
the sale of the shares in Biocordcell at no stated interest, in accordance with ASC 500, the interest method was applied using
a 6% borrowing rate. The Company recorded an unamortized discount based on the 6% borrowing rate and the discount is amortized
throughout the life of the note. |
| Deferred Revenue | Deferred revenue consists of payments for enrollment in the program
and processing of umbilical cord blood and cord tissue by customers whose samples have not yet been collected, as well as the pro-rata
share of annual storage fees for customers whose samples were stored during the year. |
| Valuation of Derivative Instruments | ASC 815-40 requires that embedded derivative instruments be bifurcated
and assessed, along with free-standing derivative instruments such as warrants, on their issuance date and in accordance with ASC
815-40-15 to determine whether they should be considered a derivative liability and measured at their fair value for accounting
purposes. In determining the appropriate fair value, the Company uses the Binomial option pricing formula and present value pricing.
At March 31, 2018 and December 31, 2017, the Company adjusted its derivative liability to its fair value, and reflected the change
in fair value, in its condensed consolidated statements of income (loss). |
| Revenue Recognition | CBAI recognizes revenue under the provisions of ASC 606. See Note
10 for the Company’s disclosures on Revenue Recognition. |
| Cost of Services | Costs are incurred as umbilical cord blood, cord tissue and
birth tissue are collected. These costs include the transportation of the umbilical cord blood, cord tissue and birthing tissue
from the hospital, direct material and labor, costs for processing and cryogenic storage of new samples by a third party laboratory,
collection kit materials and allocated rent, utility and general administrative expenses. The Company expenses costs in the period
incurred. |
| Accounting for Stock Option Plan | Stock-based compensation is accounted for based
on the requirements of the Share-Based Payment Topic of ASC 718 which requires recognition in the consolidated financial statements
of the cost of employee and director services received in exchange for an award of equity instruments over the period the employee
or director is required to perform the services in exchange for the award (presumptively, the vesting period). The ASC also requires
measurement of the cost of employee and director services received in exchange for an award based on the grant-date fair value
of the award. Pursuant to ASC Topic 505-50, for share-based
payments to consultants and other third-parties, compensation expense is determined at the “measurement date.” The
expense is recognized over the vesting period of the award. Until the measurement date is reached, the total amount of compensation
expense remains uncertain. The Company initially records compensation expense based on the fair value of the award at the reporting
date. |
| Earnings Per Share | Basic earnings per share (EPS) is computed by dividing net income
available to common stockholders by the weighted average number of common shares outstanding. Diluted EPS is similar
to basic EPS except that the weighted average number of common shares outstanding is increased to include the number of additional
common shares that would have been outstanding if the dilutive potential common shares had been exercised. |
| Concentration of Risk | Credit risk represents the accounting loss that would be recognized
at the reporting date if counterparties failed completely to perform as contracted. Concentrations of credit risk (whether on or
off balance sheet) that arise from financial instruments exist for groups of customers or counterparties when they have similar
economic characteristics that would cause their ability to meet their contractual obligations to be similarly affected by changes
in economic or other conditions described below. Relationships and agreements which could potentially expose the Company
to concentrations of credit risk consist of the use of one source for the processing and storage of all umbilical cord blood and
one source for the development and maintenance of a website. The Company believes that alternative sources are available for each
of these concentrations. Financial instruments that subject the Company to credit risk could
consist of cash balances maintained in excess of federal depository insurance limits. The Company maintains its cash and cash equivalent
balances with high credit quality financial institutions. At times, cash and cash equivalent balances may be in excess of Federal
Deposit Insurance Corporation limits. To date, the Company has not experienced any such losses. |
| Fair Value Measurements | Assets and liabilities recorded at fair value in the condensed consolidated
balance sheets are categorized based upon the level of judgment associated with the inputs used to measure the fair value. Level
inputs, as defined by ASC 820, are as follows:
● Level 1 – quoted prices in active markets for identical assets or liabilities.
● Level 2 – other significant observable inputs for the assets or liabilities through corroboration with market data at the measurement date.
● Level 3 – significant unobservable inputs that reflect management’s best estimate of what market participants would use to price the assets or liabilities at the measurement date. For certain of the Company’s financial instruments, including
cash, accounts receivable, prepaid expenses and other assets, accounts payable and accrued expenses, and deferred revenues, the
carrying amounts approximate fair value due to their short maturities. The carrying amounts of the Company’s notes receivable
and notes payable approximates fair value based on the prevailing interest rates. |
| Recently Issued Accounting Pronouncements | In May 2014, the FASB issued Accounting Standards Update (“ASU”)
No. 2014-09, “Revenue from Contracts with Customers (Topic 606),” (“ASU 2014-09”). ASU 2014-09 supersedes
the revenue recognition requirements in ASC 605 - Revenue Recognition (“ASC 605”) and most industry-specific guidance
throughout ASC 605. The FASB has issued numerous updates that provide clarification on a number of specific issues as well as requiring
additional disclosures. The core principle of ASC 606 requires that an entity recognize revenue to depict the transfer of promised
goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange
for those goods or services. The Company adopted ASC 606 effective January 1, 2018 using the full
retrospective approach. The adoption of ASU 2014-09 did not have a material impact on the Company’s consolidated financial
position, results of operations, equity or cash flows. In August 2016, the FASB issued ASU No. 2016-15, Statement
of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments In January 2017, the FASB issued ASU No. 2017-01, Business Combinations
(Topic 805): Clarifying the Definition of a Business. This new standard clarifies the definition of a business and provides a screen
to determine when an integrated set of assets and activities is not a business. The screen requires that when substantially all
of the fair value of the gross assets acquired (or disposed of) is concentrated in a single identifiable asset or a group of similar
identifiable assets, the set is not a business. This new standard was effective for the Company on January 1, 2018, There
was no impact as a result of adopting this ASU on the financial statements and related disclosures.. In May 2017, the FASB issued ASU No. 2017-09, Compensation –
Stock Compensation (Topic 718): Scope of Modification Accounting. This new standard provides guidance about which changes to the
terms or conditions of a share-based payment award require an entity to apply modification accounting in Topic 718. This amendment
was effective for the Company on December 15, 2017. There was no impact as a result of adopting this ASU on the financial statements
and related disclosures. On December 22, 2017 the SEC staff issued Staff Accounting Bulletin 118 (SAB
118), which provides guidance on accounting for the tax effects of the Tax Cuts and Jobs Act (the TCJA). SAB 118 provides
a measurement period that should not extend beyond one year from the enactment date for companies to complete the accounting under
ASC 740. In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the TCJA for which
the accounting under ASC 740 is complete. To the extent that a company’s accounting for certain income tax effects of the TCJA
is incomplete but for which they are able to determine a reasonable estimate, it must record a provisional amount in the financial
statements. Provisional treatment is proper in light of anticipated additional guidance from various taxing authorities, the
SEC, the FASB, and even the Joint Committee on Taxation. If a company cannot determine a provisional amount to be included
in the financial statements, it should continue to apply ASC 740 on the basis of the provisions of the tax laws that were in effect
immediately before the enactment of the TCJA. The Company has applied this guidance to its financial statement In February 2016, the FASB
issued ASU No. 2016-02, Leases (Topic 842), under
the new guidance, lessor accounting is largely unchanged. Certain targeted improvements were made to align, where necessary, lessor
accounting with the lessee accounting model and Topic 606, Revenue from Contracts with Customers. |
