Medytox Solutions (MMMS) 10-Q 6 Nov 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2013	Oct. 31, 2013
Document And Entity Information	'	'
Entity Registrant Name	'Medytox Solutions, Inc.	'
Entity Central Index Key	'0001374536	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-13	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Is Entity a Well-known Seasoned Issuer?	'No	'
Is Entity a Voluntary Filer?	'No	'
Is Entity's Reporting Status Current?	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	29,793,153
Document Fiscal Period Focus	'Q3	'
Document Fiscal Year Focus	'2013	'

Condensed_Balance_Sheets

Condensed Balance Sheets (USD $)	Sep. 30, 2013	Dec. 31, 2012
Current assets:	'	'
Cash	$2,538,047	$1,773,785
Accounts receivable, net	7,121,967	3,269,180
Deferred loan costs	25,799	77,192
Prepaid expenses and other current assets	134,775	109,697
Deferred tax assets	1,193,100	1,980,600
Assets attributable to disputed activity	1,367,796	1,367,796
Total current assets	12,381,484	8,578,250
Property and equipment, net	1,832,752	598,741
Other assets:	'	'
Intangible assets	550,000	550,000
Goodwill	4,066,612	1,050,912
Deposits	201,581	70,368
Total assets	19,032,429	10,848,271
Current liabilities:	'	'
Accounts payable	1,933,030	1,168,443
Accrued expenses	2,526,052	1,026,922
Loans and notes payable, related parties	0	242,100
Income tax liabilities	2,673,100	1,883,900
Disputed net income - Trident	397,918	397,918
Current portion of notes payable	4,091,078	3,154,389
Current portion of capital lease obligation	176,842	0
Liabilities attributable to disputed activity	1,104,063	1,104,063
Total current liabilities	12,902,083	8,977,735
Other liabilities:	'	'
Notes payable, net of current portion	44,118	0
Capital lease obligations, net of current portion	273,232	0
Deferred tax liabilities	115,300	36,100
Total liabilities	13,334,733	9,013,835
Commitments and contingencies	'	'
Stockholders' equity:	'	'
Common stock	2,973	2,953
Additional paid-in-capital	1,735,150	616,512
Retained earnings	3,838,468	1,093,866
Total Medytox Solutions stockholders' equity	5,576,692	1,713,432
Noncontrolling interest	121,004	121,004
Total stockholders' equity	5,697,696	1,834,436
Total liabilities and stockholders' equity	19,032,429	10,848,271
Series B Preferred Stock	'	'
Stockholders' equity:	'	'
Preferred stock, 100,000,000 shares authorized:	1	1
Series C Preferred Stock	'	'
Stockholders' equity:	'	'
Preferred stock, 100,000,000 shares authorized:	$100	$100

Condensed_Balance_Sheets_Paren

Condensed Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Preferred stock shares authorized	100,000,000	100,000,000
Common stock par value	$0.00	$0.00
Common stock shares authorized	500,000,000	500,000,000
Common stock shares issued	29,725,153	29,533,753
Common stock shares outstanding	29,725,153	29,533,753
Series B Preferred Stock	'	'
Preferred stock shares authorized	5,000	5,000
Preferred stock par value	$0.00	$0.00
Preferred stock shares issued	5,000	5,000
Preferred stock shares outstanding	5,000	5,000
Series C Preferred Stock	'	'
Preferred stock shares authorized	1,000,000	1,000,000
Preferred stock par value	$0.00	$0.00
Preferred stock shares issued	1,000,000	1,000,000
Preferred stock shares outstanding	1,000,000	1,000,000

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income Statement [Abstract]	'	'	'	'
Revenues	$16,729,526	$8,367,445	$33,355,862	$11,958,786
Operating expenses:	'	'	'	'
Direct costs of revenue	3,291,530	1,190,121	6,987,777	2,263,896
General and administrative	4,529,506	1,237,516	9,171,359	4,236,997
Legal fees related to disputed subsidiary	267,286	34,900	857,587	200,496
Sales and marketing expenses	691,159	540,460	1,923,843	930,095
Bad debt expense	3,717,376	2,982,392	7,794,361	3,532,512
Depreciation	118,998	16,266	323,031	73,592
Total operating expenses	12,615,855	6,001,655	27,057,958	11,237,588
Income from operations	4,113,671	2,365,790	6,297,904	721,198
Other income (expense):	'	'	'	'
Other income	64	-1,415	273	19,788
Gain on settlement of debt	0	0	0	59,000
Gain on settlement of assets	400	0	750	0
Loss on legal settlement	-100,000	0	-169,800	0
Interest expense	-68,785	-121,451	-332,387	-279,451
Total other income (expense)	-168,321	-122,866	-501,164	-200,663
Income before income taxes	3,945,350	2,242,924	5,796,740	520,535
Provision for income taxes	1,141,000	825,000	1,655,900	177,000
Net income	2,804,350	1,417,924	4,140,840	343,535
Net income attributable to noncontrolling interest	0	737,357	0	178,900
Net income from continuing operations	2,804,350	680,567	4,140,840	164,635
Net income (loss) from disputed activity	0	-274,806	0	-411,919
Net income (loss) attributable to Medytox Solutions	2,804,350	405,761	4,140,840	-247,284
Preferred stock dividends	913,132	0	1,396,238	0
Net income (loss) attributable to Medytox Solutions common shareholders	$1,891,218	$405,761	$2,744,602	($247,284)
Net income (loss) per share - Basic and diluted	$0.06	$0.01	$0.09	($0.01)
Weighted average number of shares outstanding during the period - Basic and diluted	29,692,110	29,614,800	29,610,287	30,068,404

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Cash flows from (used in) operating activities:	'	'
Net income (loss)	$4,140,840	($247,284)
Adjustments to reconcile net income (loss) to net cash provided by operations:	'	'
Noncontrolling interests	0	94,125
Depreciation and amortization	323,031	94,426
Stock issued for services	62,500	0
Stock-based compensation	452,500	0
Stock-based consulting fees	85,000	0
Increase in allowance for bad debts	1,364,681	3,532,512
Accretion of loan costs as interest	155,342	33,334
Accretion of beneficial conversion feature as interest	34,532	0
Gain on disposal of equipment	-750	0
Gain on conversion of debt	0	59,000
Disputed net income	0	411,919
Liabilities attributable to disputed activity	0	389,135
Changes in operating assets and liabilities:	'	'
Accounts receivable	-5,217,468	-4,951,958
Prepaid expenses and other current assets	-25,078	-1,224
Deferred tax assets	787,500	723,900
Security deposits	-131,213	0
Accounts payable	704,636	635,423
Accrued expenses	1,497,823	-24,950
Income tax liabilities	789,200	0
Deferred tax liabilities	79,200	0
Net cash provided by operating activities	5,102,276	748,358
Cash flows used in investing activities:	'	'
Purchase of property and equipment	-862,645	-254,123
Cash received in sale of property and equipment	750	0
Cash paid for acquisitions	-735,052	-86,650
Cash received in acquisitions	3,736	0
Net cash used in investing activities	-1,593,212	-340,773
Cash flows provided by (used in) financing activities:	'	'
Proceeds from the sale of common stock	116,000	0
Deferred loan costs	-103,949	0
Dividends on Series B preferred stock	-1,396,238	0
Payments made on repurchase agreements	0	-33,082
Proceeds from issuance of notes payable	1,300,000	1,301,203
Payments on notes payable	-2,278,910	-913,071
Payments on capital lease obligations	-86,705	0
Proceeds from issuance of related party loans	0	275,040
Payments on related party loans	-195,000	-114,558
Common stock repurchased from lender	-100,000	-85,000
Net cash provided by (used in) financing activities	-2,744,802	430,532
Net increase in cash	764,262	838,117
Cash at beginning of period	1,773,785	97,103
Cash at end of period	2,538,047	935,220
Supplemental disclosure of cash flow information:	'	'
Cash paid for interest	257,963	134,486
Cash paid for taxes	0	0
Non-cash investing and financing activities:	'	'
Net liabilities (assets) acquired in acquisitions, net of cash	1,565,613	-184,000
Goodwill	-2,640,613	0
Notes payable issued	1,075,000	184,000
Property and equipment acquired with issuance of notes payable	-56,603	-53,032
Notes payable issued	56,603	53,032
Capital lease assets acquired	-120,830	0
Capital lease obligations	120,830	0
Related party loans forgiven:	'	'
Loans and notes payable, related parties	-47,100	0
Additional paid in capital	47,100	0
Beneficial conversion feature of convertible notes payable:	'	'
Notes payable	-55,558	0
Additional paid in capital	55,558	0
Adjustment to purchase price for Biohealth Medical Laboratory, Inc.:	'	'
Goodwill	24,913	0
Notes payable issued	-24,677	0
Accrued expenses	-236	0
Adjustment to purchase price for Medical Billing Choices, Inc.:	'	'
Goodwill	-400,000	0
Common stock	16	0
Additional paid in capital	399,984	0
Common stock issued as inducement for loan:	'	'
Deferred loan costs	0	-175,000
Common stock	0	7
Additional paid in capital	$0	$174,993

1_Organization_and_Presentatio

1. Organization and Presentation	9 Months Ended
	Sep. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
1. Organization and Presentation	'
	Organization
	Medytox Solutions, Inc. (the “Company”), was incorporated in Nevada on July 20, 2005 as Casino Players, Inc. In the first half of 2011, Company management decided to reorganize the operations of the Company as a holding company to acquire and manage a number of companies in the medical services sector.
	On January 1, 2013, the Company's wholly-owned subsidiary, Medytox Diagnostics, Inc. (“MDI”), purchased 100% of the stock of Alethea Laboratories, Inc. ("Alethea").  Althea operates a licensed clinical lab in Las Cruces, New Mexico and is an enrolled Medicare provider.
	On January 29, 2013, the Company formed Advantage Reference Labs, Inc. (“Advantage”), a Florida corporation, as a wholly-owned subsidiary that will provide reference, confirmation and clinical testing services. On October 14, 2013, Advantage changed its name to EPIC Reference Labs, Inc.
	On April 4, 2013, the Company's wholly-owned subsidiary, MDI, purchased 100% of the interests in International Technologies, LLC ("Tech").  Tech operates a licensed clinical lab in Waldwick, New Jersey and is an enrolled Medicare provider.
	Basis of Presentation
	The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) for interim financial statement presentation and in accordance with Form 10-Q. Accordingly, they do not include all of the information and footnotes required in annual financial statements. In the opinion of management, the unaudited consolidated financial statements contain all adjustments (consisting only of normal recurring accruals) necessary to present fairly the financial position and results of operations and cash flows for the interim periods reported in this Form 10-Q. The results of operations presented are not necessarily indicative of the results to be expected for any other interim period or for the entire year.
	These unaudited financial statements should be read in conjunction with the 2012 annual financial statements included in the Annual Report on Form 10-K and Amendment No. 1 to the Annual Report on Form 10-K/A, filed with the U.S. Securities and Exchange Commission (“SEC”) on April 16, 2013 and September 3, 2013, respectively.
	Reclassifications
	Certain items on the statements of operations for the three and nine months ended September 30, 2012 and statement of cash flows for the nine months ended September 30, 2012 have been reclassified to conform to current period presentation.

2_Disputed_Subsidiary

2. Disputed Subsidiary	9 Months Ended
	Sep. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
2. Disputed Subsidiary	'
	On July 2, 2013, a jury awarded our wholly-owned subsidiary, Medytox Institute of Laboratory Medicine, Inc. ("MILM"), $2,906,844 on its breach of contract claim against Trident Laboratories, Inc. ("Trident"), and Trident's shareholders, Michele Steegstra, Christopher Hawley, Donette Hawley, Michael Falestta and Skyler Lukas ("Shareholders"), and awarded Seamus Lagan $750,000 individually against Christopher Hawley for Mr. Hawley's defamatory postings on the internet. The jury rejected every claim made against the MILM parties.
	The case arose from the August 22, 2011 agreement among MILM and Trident and its Shareholders pursuant to which MILM was to acquire 81% of Trident.  On January 17, 2012, Trident notified MILM that it was rescinding the agreement.  As a result, MILM filed suit against Trident and its Shareholders in Florida Circuit Court in Broward County.  The jury found that Trident and its Shareholders breached the agreement and failed to perform their obligations thereunder.
	Trident and the Shareholders filed motions for judgment notwithstanding the verdict, for a new trial, to dismiss the case, and for remittitur. On September 4, 2013, the judge denied all these motions and entered a partial final judgment in the amounts granted by the jury. MILM’s claims for specific performance remain to be decided by the Court. Trident and the Shareholders have filed a notice of appeal. One of the Shareholders, Donnette Hawley, filed a petition for bankruptcy on October 22, 2013.
	Legal fees related to the lawsuit were $267,286 and $857,587 for the three and nine months ended September 30, 2013 and $34,900 and $200,496 for the three and nine months ended September 30, 2012, respectively.
	The Company has not received any financial statements of Trident since August 31, 2012.  These consolidated financial statements were prepared without the missing activity.  Management believes that the missing activity is immaterial to the consolidated financial statements as a whole.  The Company has established a disputed net income reserve of $397,918 as of September 30, 2013 and December 31, 2012, representing all of Trident's net income recognized by the Company since August 22, 2011, the date of acquisition.  The assets and liabilities of Trident have been condensed and presented as assets, or liabilities, attributable to disputed activity in the September 30, 2013 and December 31, 2012 consolidated balance sheets.  A separate $389,135 of commissions payable on Trident sales is included in liabilities attributable to disputed activity as of September 30, 2013 and December 31, 2012.
	Assets and liabilities of the disputed subsidiary as of September 30, 2013 and December 31, 2012 were as follows:
	Total assets	$	1,367,796
	Total liabilities	$	1,104,063

3_LongLived_Assets

3. Long-Lived Assets	9 Months Ended
	Sep. 30, 2013
Property, Plant and Equipment [Abstract]	'
3. Long-Lived Assets	'
	Property and equipment at September 30, 2013 and December 31, 2012 consisted of the following:
		September 30,			December 31,
		2013			2012
	Medical equipment	$	588,089		$	269,931
	Equipment		111,718			37,140
	Capital lease assets		779,337			–
	Furniture		193,477			66,606
	Leasehold improvements		157,496			47,197
	Vehicles		174,957			70,828
	Computer equipment		268,728			85,478
	Software		284,551			196,711
			2,558,353			773,891
	Less accumulated depreciation		(725,601	)		(175,150	)
	Property and equipment, net	$	1,832,752		$	598,741
	Depreciation of property and equipment was $323,031 and $73,592 for the nine months ended September 30, 2013 and 2012, respectively.
	The Company has recorded medical licenses acquired from acquisitions in the amount of $550,000 as intangible property as of September 30, 2013 and December 31, 2012.  The medical licenses include licenses for Medicare and Medicaid, COLA Laboratory Accreditation, Clinical Laboratory Improvement Amendments (CLIA), and State of Florida (AHCA) Clinical Laboratory Licenses and have indefinite lives. As such, there was no amortization of intangible assets for the nine months ended September 30, 2013 and 2012.
	Management is in the process of valuing any identifiable intangible assets, including medical licenses, of Alethea Laboratories, Inc. and International Technologies, LLC. See Note 7 – Business Combinations.
	Management periodically reviews the valuation of long-lived assets for potential impairments.  Management has not recognized an impairment of these assets to date, and does not anticipate any negative impact from known current business developments.

4_Notes_Payable

4. Notes Payable	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
4. Notes Payable	'
	The Company and its subsidiaries are party to a number of loans with affiliates and unrelated parties.  At September 30, 2013 and December 31, 2012, notes payable consisted of the following:
			September 30,			December 31,
			2013			2012
	Convertible debenture for working capital, dated September 15, 2011, in the amount of $500,000 and bearing interest at 20%.  Interest only payments are payable monthly.  The note is convertible at $2.50 per share until October 31, 2013 when the note is due. This note is subordinated to the loan from TCA Global Credit Master Fund, L.P. ("TCA") and is secured by the assets of the Company, Medytox Medical Management Solutions Corp. ("MMMS") and Trident.		$	250,000		$	500,000
	Loan for working capital, dated September 15, 2011, in the amount of $500,000 and bearing interest at 20%.  Interest and principal are payable in 10 equal payments ending August 31, 2013.  This note is subordinated to the loan from TCA and is secured by the assets of the Company, MMMS and Trident.			–			150,000
	Acquisition note to former shareholders of Medical Billing Choices, Inc. ("MBC") in the amount of $750,000, payable from percentage of collections, with interest at 6%, payable by August 22, 2013.			–			449,512
	Loan from TCA.  Principal of $2,475,000 and $1,725,000, respectively, payable by January 15, 2014.  Secured by all assets of the Company and its subsidiaries (other than Trident and MBC).			2,475,000			1,725,000
	Acquisition note to former member of PB Laboratories, LLC for 50.5% ownership, in the amount of $200,000 at 6% interest, with payments of $50,000 quarterly starting May 17, 2012			–			50,000
	Acquisition note to former member of PB Laboratories, LLC for 49.5% ownership, in the amount of $200,000 at 0% interest, with payments of $50,000 quarterly starting January 31, 2013			15,000			150,000
	Acquisition note to former shareholder of Biohealth Medical Laboratory, Inc. for 50.5% ownership, in the amount of $165,125 at 0% interest, with payments of $75,000 due quarterly starting February 7, 2013 and a final payment of $15,125 due on August 7, 2013.  In May 2013, a final settlement was reached with the former shareholder and the remaining balance of $24,677 as of May 31, 2013 was discharged.			–			99,677
	Short-term note from affiliate, non-interest bearing and is due on demand.			–			30,200
	Acquisition note No.1 to former shareholder of Alethea Laboratories, Inc. in the amount of $287,500 at 0% interest, with payments of $50,000 due quarterly starting April 1, 2013.			187,500			–
	Acquisition note No. 2 to former shareholder of Alethea Laboratories, Inc. in the amount of $287,500 at 0% interest, with payments of $50,000 due quarterly starting April 1, 2013.			187,500			–
	Loan from former shareholders of Alethea Laboratories, Inc. in the amount of $344,650 at 4% interest, with principal payments of $24,618 due monthly starting March 15, 2013.			172,325			–
	Commercial loan with a finance company, dated December 20, 2012, in the original amount of $18,249 and bearing interest at 12.59%.  Principal and interest payments in the amount of $364 are payable for 72 months ending on January 3, 2019. This note is secured by a lien on a vehicle with a carrying value of $17,662 at September 30, 2013.			16,654			–
	Commercial loan with a finance company, dated November 15, 2012, in the original amount of $18,008 and bearing interest at 15.07%.  Principal and interest payments in the amount of $384 are payable for 72 months ending on November 30, 2018. This note is secured by a lien on a vehicle with a carrying value of $17,457 at September 30, 2013.			16,376			–
	Commercial loan with a finance company, dated November 28, 2012, in the original amount of $20,345 and bearing interest at 8.99%.  Principal and interest payments in the amount of $368 are payable for 72 months ending on January 12, 2019. This note is secured by a lien on a vehicle with a carrying value of $19,444 at September 30, 2013.			18,366			–
	Acquisition convertible note No. 1 to former member of International Technologies, LLC in the amount of $250,000 at 5% interest, due January 17, 2014.  The note is convertible into the Company's common stock at a ten percent (10%) discount to the average market price for the thirty days prior to conversion.  The note is discounted for its unamortized beneficial conversion feature of $10,513 at September 30, 2013.			239,487			–
	Acquisition convertible note No. 2 to former member of International Technologies, LLC in the amount of $250,000 at 5% interest, due January 17, 2014.  The note is convertible into the Company's common stock at a ten percent (10%) discount to the average market price for the thirty days prior to conversion.  The note is discounted for its unamortized beneficial conversion feature of $10,513 at September 30, 2013.			239,487			–
	Loan from former member of International Technologies, LLC in the remaining amount of $416,667 at the date of acquistion, at 1% interest, with principal payments of $83,333 due quarterly starting June 7, 2013.			250,001			–
	Loan from former member of International Technologies, LLC in the remaining amount of $112,500 at the date of acquistion, at 1% interest, with principal payments of $22,500 due quarterly starting June 7, 2013.			67,500			–
				4,135,196			3,154,389
	Less current portion			(4,091,078	)		(3,154,389	)
	Notes payable, net of current portion		$	44,118		$	–
	TCA Global
	On May 14, 2012, the Company borrowed $550,000 from TCA Global Credit Master Fund, LP (the "Lender") pursuant to the terms of the Senior Secured Revolving Credit Facility Agreement, dated as of April 30, 2012 (the "Credit Agreement"), among Medytox, MMMS, MDI, PB Laboratories, LLC (“PB Labs”) and the Lender.  The funds were used for general corporate purposes.  Under the Credit Agreement, Medytox may borrow up to an amount equal to the lesser of 80% of its Eligible Accounts (as defined in the Credit Agreement) and the revolving loan commitment, which initially was $550,000.
	Medytox could request that the revolving loan commitment be raised by various specified amounts at specified times, up to an initial maximum of $4,000,000.  In each case, whether to agree to any such increase in the revolving loan commitment was in the Lender's sole discretion.
	On August 9, 2012, the Company borrowed an additional $525,000 in a second round of funding.  These additional funds were also used for general corporate purposes.  In this second round of funding, certain changes were made to the terms of the Credit Agreement:
		·	the revolving loan commitment was increased from $550,000 to $1,100,000 and was subject to further increase, up to a maximum of $4,000,000, in the Lender's sole discretion;
		·	the maturity date of the loan was extended to February 8, 2013 from the original maturity date of November 30, 2012 (subject to the Lender's continuing ability to call the loan upon 60 days written notice); and
		·	a prepayment penalty was added of 5% if substantially all of the loan is prepaid between 91 and 180 days prior to the maturity date, or 2.50% if substantially all of the loan is prepaid within 90 days of the maturity date.
	On December 4, 2012, the Company borrowed an additional $650,000 in a third round of funding.  These additional funds were used for general corporate purposes.  In this third round of funding, certain additional changes were made to the terms of the Credit Agreement:
		·	the revolving loan commitment was increased from $1,100,000 to $1,725,000 and is subject to further increase, up to a maximum of $15,000,000, in the Lender's sole discretion;
		·	the maturity date of the loan was extended to September 3, 2013 from the previous maturity date of February 8, 2013 (subject to the Lender's continuing ability to call the loan upon 60 days written notice); and
		·	a covenant was added to require that any subsidiary that is formed, acquired or otherwise becomes a subsidiary must guarantee the loan and pledge substantially all of its assets as security for the loan.
	On March 4, 2013, Medytox borrowed an additional $800,000 from the Lender pursuant to the terms of Amendment No. 3 to Senior Secured Revolving Credit Facility Agreement, dated as of February 28, 2013 ("Amendment No. 3"). These additional funds were used in accordance with management's discretion. In connection with Amendment No. 3, Advantage Reference Labs, Inc., a newly-formed wholly-owned subsidiary of Medytox ("Advantage"), entered into a Guaranty Agreement to guaranty the TCA loan and a Security Agreement to pledge substantially all its assets to secure its guaranty.
	In connection with Amendment No. 3, Medytox executed an Amended and Restated Revolving Promissory Note, due September 4, 2013, in the amount of $2,525,000.
	On July 15, 2013, Medytox borrowed an additional $500,000 from the Lender pursuant to the terms of Amendment No. 4 to Senior Secured Revolving Credit Facility Agreement, dated as of June 30, 2013 ("Amendment No. 4"). These additional funds shall be used in accordance with management's discretion. In connection with Amendment No. 4, each of International Technologies, LLC "International") and Alethea Laboratories, Inc. ("Alethea"), wholly-owned subsidiaries of Medytox, entered into a Guaranty Agreement to guaranty the TCA loan and a Security Agreement to pledge substantially all of its assets to secure its guaranty. The maturity date of the loan was extended to January 15, 2014 from the previous maturity date of September 3, 2013 (subject to the Lender’s continuing ability to call the loan upon 60 days written notice).
	In connection with Amendment No. 4, Medytox executed an Amended and Restated Revolving Promissory Note, due January 15, 2014, in the amount of $3,025,000. Except as amended through Amendment No. 4, the terms of the Credit Agreement remain in full force and effect. On August 12, 2013, the Company made a payment of $550,000 on the note.
	Deferred Loan Costs
	The Company has incurred certain loan costs as inducement for loans and has recorded them as deferred loan costs.  The loan costs are amortized as interest expense on a straight-line basis over the life of the loan.  Deferred loan costs at September 30, 2013 and December 31, 2012 consisted of the following:
			September 30,			December 31,
			2013			2012
	Deferred loan costs		$	425,899		$	321,950
	Less accumulated accretion as interest			(400,100	)		(244,758	)
	Deferred loan costs, net		$	25,799		$	77,192

5_Related_Party_Transactions

5. Related Party Transactions	9 Months Ended
	Sep. 30, 2013
Related Party Transactions [Abstract]	'
5. Related Party Transactions	'
	William Forhan, the Chief Executive Officer, and a director and shareholder of the Company, had advanced loans to the Company for the payment of certain operating expenses.  The loans were non-interest bearing and were due on demand. The amount outstanding to Mr. Forhan was $57,100 at December 31, 2012. During the nine months ended September 30, 2013, $10,000 was paid and the remaining $47,100 was released by Mr. Forhan.  The $47,100 is recorded as a capital contribution as additional paid in capital.
	Alcimede, LLC, of which a shareholder of the Company is the managing member, had advanced loans to the Company for the payment of certain operating expenses.  The loans were non-interest bearing and were due on demand. The amount outstanding to Alcimede was $85,000 at December 31, 2012. During the nine months ended September 30, 2013, the $85,000 was paid along with a one-time interest charge of $18,417.
	A selling shareholder of MBC had advanced loans to the Company for the payment of certain operating expenses.  The loans were non-interest bearing and were due on demand. The amount outstanding to the selling shareholder was $100,000 at December 31, 2012 and was paid during the nine months ended September 30, 2013.
	On September 10, 2012, the Company entered into an Asset Purchase Agreement with DASH Software, LLC (“DASH”) for the purchase of certain software utilized by the Company in its operations for $150,000. Sharon Hollis, a Vice President and shareholder of the Company, is the managing member of DASH. During the nine months ended September 30, 2013 and the year ended December 31, 2012, the Company paid $33,070 and $116,930 to DASH, respectively, pursuant to the Asset Purchase Agreement.
	In connection with the Company's acquisition of MBC, Dr. Thomas Mendolia, the Chief Executive Officer of the Company's Laboratories and a shareholder, entered into an agreement with the selling shareholders of MBC to receive 20% of the purchase price of MBC as it was paid by the Company and 0.88% of the gross collections that MBC collected for the Company.  Pursuant to this agreement, Dr. Mendolia received $29,625 for the year ended December 31, 2011, $90,152 during the year ended December 31, 2012 and $103,583 during the six months ended June 30, 2013 for a total of $223,360. Pursuant to the completion of the acquisition of MBC on July 22, 2013, the Company and Dr. Mendolia agreed that the $223,360 would be paid back to MBC and payment was received in July 2013.

6_Stockholders_Equity

6. Stockholders' Equity

9 Months Ended

Sep. 30, 2013

Equity [Abstract]

'

6. Stockholders' Equity

'

Authorized Capital

The Company has 500,000,000 authorized shares of Common Stock at $0.0001 par value and 100,000,000 authorized shares of Preferred Stock at a par value of $0.0001.

On October 1, 2012, the Company filed a certificate of designation with the Secretary of State of Nevada to designate 5,000 shares of Series B Non-convertible Preferred Stock, at $0.0001 par value per share.  The Series B shares do not include any voting rights and allow for monthly dividends in an amount equal to the sum of 1) 10% of the amount of gross sales in excess of $1 million collected in the ordinary course of business, not to exceed $150,000, and 2) 15% of the amount of gross sales in excess of $2.5 million collected in the ordinary course of business.

On October 7, 2012, the Company filed a certificate of designation with the Secretary of State of Nevada to designate 1,000,000 shares of Series C Convertible Preferred Stock, at $0.0001 par value per share.  The Series C shares are convertible into shares of Common Stock by the quotient of 1 divided by the product of 0.80 multiplied by the market price of the Company’s Common Stock at the date of conversion.  The Series C shares also include voting rights of 25 votes for every share of Series C Preferred Stock and shall be entitled to dividends at the same time any dividend is paid or declared on any shares of the Company’s Common Stock.

Common Stock

During the nine months ended September 30, 2013, the Company issued Units to purchase 46,400 shares of its common stock and warrants to purchase an additional 46,400 shares of common stock at an exercise price of $2.50 to nine investors for $116,000 cash ($2.50 per unit) in private placements.

During the nine months ended September 30, 2013, the Company repurchased 40,000 shares of its common stock from the Lender for $100,000 and cancelled the shares.

During the nine months ended September 30, 2013, the Company issued 25,000 shares of its common stock to an employee in lieu of cash compensation. The shares were valued at $2.50 per share, based on the price of shares sold to investors, for a total of $62,500.

During the nine months ended September 30, 2013, the Company issued an aggregate of 160,000 shares of its common stock to the former shareholders of its subsidiary, Medical Billing Choices, Inc. (“MBC”) in accordance with an amendment to the Agreement dated August 22, 2011, pursuant to which the Company had acquired MBC. See Note 7 – Business Combinations. The shares were valued at $2.50 per share, based on the price of shares sold to investors, for a total of $400,000.

Stock Options

During the nine months ended September 30, 2013, the Company’s Board of Directors granted stock options to purchase a total of 1,850,000 shares of the Company’s restricted Common Stock to two directors of the Company and an employee.

The following summarizes options outstanding at December 31, 2012 and option activity for the nine months ended September 30, 2013:

Weighted

Common Stock Options Outstanding

average

Employees and

exercise

Directors

Non-employees

Total

price

Outstanding at December 31, 2012

18,300,000

3,020,000

21,320,000

5.79

Options granted

1,850,000

–

1,850,000

3.24

Options exercised

–

–

–

–

Options cancelled or expired

–

–

–

–

Balance at September 30, 2013

20,150,000

3,020,000

23,170,000

$

5.33

The following table summarizes information with respect to stock options outstanding and exercisable by employees and directors at September 30, 2013:

Options outstanding

Options vested and exercisable

Weighted

average

Weighted

Weighted

remaining

average

Aggregate

average

Aggregate

Number

contractual

exercise

intrinsic

Number

exercise

intrinsic

Exercise price

outstanding

life (years)

price

value

vested

price

value

$2.50

7,550,000

3.91

$2.50

$

–

7,450,000

$2.50

$

–

$5.00

6,600,000

4.23

$5.00

–

6,500,000

$5.00

–

$10.00

6,000,000

9.26

$10.00

–

6,000,000

$10.00

–

20,150,000

$5.55

$

–

19,950,000

$5.57

$

–

The following table summarizes information with respect to stock options outstanding and exercisable by non-employees at September 30, 2013:

Options outstanding

Options vested and exercisable

Weighted

average

Weighted

Weighted

remaining

average

Aggregate

average

Aggregate

Number

contractual

exercise

intrinsic

Number

exercise

intrinsic

Exercise price

outstanding

life (years)

price

value

vested

price

value

$2.50

1,020,000

4.2

$2.50

$

–

1,020,000

$2.50

$

–

$5.00

1,000,000

4.25

$5.00

–

1,000,000

$5.00

–

$10.00

1,000,000

9.26

$10.00

–

1,000,000

$10.00

–

3,020,000

$5.81

$

–

3,020,000

$5.81

$

–

During the nine months ended September 30, 2013, the Company issued options to purchase a total of 600,000 shares of the Company’s common stock to two directors. These options have contractual lives of four years and were valued at an average grant date fair value of $0.20 per option, or $120,000, using the Black-Scholes Option Pricing Model with the following assumptions:

Stock price

$2.50

Contractual term

4 years

Expected volatility

26.48%

Risk free interest rate

0.54%

Dividend yield

0

The stock price was based on the price of shares sold to investors and volatility was based on comparable volatility of other companies since the Company had no significant historical volatility. Vested amount of the options of $80,000 was expensed as stock-based compensation for the nine months ended September 30, 2013. As of September 30, 2013, there was unrecognized compensation costs of $40,000 related to stock options. The Company expects to recognize those costs over a weighted average period of .80 years as of September 30, 2013. Future option grants will increase the amount of compensation expense to be recorded in these periods.

During the nine months ended September 30, 2013, the Company issued options to purchase a total of 1,250,000 shares of the Company’s common stock to an employee. These options have contractual lives of three to five years and were valued at an average grant date fair value of $0.30 per option, or $372,500, using the Black-Scholes Option Pricing Model with the following assumptions:

Stock price

$2.50

Contractual term

3 to 5 years

Expected volatility

29.50%

Risk free interest rate

0.32% to 0.47%

Dividend yield

0

The stock price was based on the price of shares sold to investors and volatility was based on comparable volatility of other companies since the Company had no significant historical volatility. All of the options were fully vested upon their grant and the fair value of the options of $372,500 was expensed as stock-based compensation for the nine months ended September 30, 2013.

Warrants

The following table summarizes warrant transactions for the nine months ended September 30, 2013:

Weighted

Weighted

average

average

remaining

Aggregate

Number

exercise

contractual

intrinsic

of warrants

price

term (years)

value

Outstanding at December 31, 2012

–

$

–

$

–

Granted in 2013

346,400

$

3.22

Outstanding at September 30, 2013

346,400

$

3.22

1.16

$

–

Exercisable at September 30, 2013

346,400

$

3.22

1.16

$

–

Weighted Average Grant Date Fair Value

$

0.25

During the nine months ended September 30, 2013, the Company issued warrants to purchase a total of 46,400 shares of the Company’s common stock in conjunction with sales of Units. These warrants have contractual lives of ten months and were valued at a grant date fair value of $-0- per warrant using the Black-Scholes Option Pricing Model with the following assumptions:

Stock price

$0.01

Contractual term

10 months

Expected volatility

29.13%

Risk free interest rate

0.15%

Dividend yield

0

During the nine months ended September 30, 2013, the Company issued warrants to purchase a total of 300,000 shares of the Company’s common stock to two individuals in connection with obligations entered into by the Company’s subsidiaries. These warrants have contractual lives of two years and were valued at an average grant date fair value of $0.283 per warrant, or $85,000, using the Black-Scholes Option Pricing Model with the following assumptions:

Stock price

$2.50

Contractual term

2 years

Expected volatility

29.13%

Risk free interest rate

0.27%

Dividend yield

0

The stock price was based on the price of shares sold to investors and volatility was based on comparable volatility of other companies since the Company had no significant historical volatility. The $85,000 was expensed as stock-based consulting fees for the nine months ended September 30, 2013.

Basic and Diluted Income (Loss) Per Share

The Company computes income (loss) per share in accordance with ASC 260, "Earnings per Share", which requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the statement of operations. Basic EPS is computed by dividing income available to common shareholders by the weighted average number of shares outstanding during the period. Diluted EPS gives effect to all dilutive potential shares of common stock outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. As of September 30, 2013, there were a total of 23,170,000 stock options to purchase shares of common stock outstanding, warrants outstanding to purchase 346,400 shares of common stock, $750,000 of convertible debentures convertible into an estimated 206,838 shares of the Company’s common stock, and 1,000,000 shares of convertible Series C preferred stock outstanding. However, these potentially dilutive shares are considered to be anti-dilutive and are therefore not included in the calculation of income (loss) per share.

7_Business_Combinations

7. Business Combinations	9 Months Ended
	Sep. 30, 2013
Business Combinations [Abstract]	'
7. Business Combinations	'
	The Company completed two acquisitions during the nine months ended September 30, 2013 and two each during the years ended December 31, 2012 and 2011.  The Company accounted for the assets, liabilities and ownership interests in accordance with the provisions of FASB ASC 805 “Business Combinations“.  As such, the recorded assets and liabilities acquired have been recorded at fair value and any difference in the net asset values and the consideration given has been recorded as a gain on acquisition or as goodwill.
	Goodwill was attributable to the following subsidiaries as of September 30, 2013 and December 31, 2012:
		September 30,			December 31,
		2013			2012
	Medical Billing Choices, Inc.	$	1,202,112		$	802,112
	PB Laboratories, LLC		107,124			107,124
	Biohealth Medical Laboratory, Inc.		116,763			141,676
	Alethea Laboratories, Inc.		975,284			–
	International Technologies, LLC		1,665,329			–
		$	4,066,612		$	1,050,912
	The goodwill attributed to Alethea Laboratories, Inc. and International Technologies, LLC is subject to adjustment by management as described below.
	International Technologies, LLC
	On April 4, 2013, the Company, through its subsidiary, Medytox Diagnostics, Inc. (“MDI”), agreed to purchase 100% of the membership interests of International Technologies, LLC ("Intl Tech") from two unrelated parties for cash of $127,000 and two convertible debentures in a total amount of $500,000.  The debentures bear interest at 5%, are due on January 17, 2014 and are convertible at any time after 90 days from the date of issuance at a conversion price of a 10% discount to the average market price of the Company’s common stock for the 30 days prior to the conversion.
	The following table summarizes the consideration given for Intl Tech and the fair values of the assets acquired and liabilities assumed recognized at the acquisition date. Management is in the process of valuing any identifiable intangible assets. Until the valuation is complete and values are assigned to intangible assets, if any, the entire amount of the excess of the consideration given over the net assets acquired is allocated to goodwill.
	Consideration Given:
	Cash	$	127,000
	Amount due from International Technologies, LLC		483,052
	Acquisition notes		500,000
	Total Consideration	$	1,110,052
	Fair value of identifiable assets acquired and liabilities assumed:
	Cash	$	1,703
	Property and equipment, net		31,649
	Accounts payable and accrued expenses		(59,462	)
	Notes payable		(529,167	)
	Identified intangible assets		–
	Total identifiable net assets		(555,277	)
	Goodwill and unidentified intangible assets		1,665,329
		$	1,110,052
	Alethea Laboratories, Inc.
	On January 1, 2013, the Company, through its subsidiary, MDI, agreed to purchase 100% of Alethea Laboratories, Inc. ("Alethea") from two unrelated parties for cash of $125,000 and two installment notes in a total amount of $575,000.  The notes are being paid in $50,000 quarterly installments beginning on April 1, 2013.
	The following table summarizes the consideration given for Alethea and the fair values of the assets acquired and liabilities assumed recognized at the acquisition date. Management is in the process of valuing any identifiable intangible assets. Until the valuation is complete and values are assigned to intangible assets, if any, the entire amount of the excess of the consideration given over the net assets acquired is allocated to goodwill.
	Consideration Given:
	Cash	$	125,000
	Acquisition notes		575,000
	Total Consideration	$	700,000
	Fair value of identifiable assets acquired and liabilities assumed:
	Cash	$	2,032
	Property and equipment, net		92,498
	Capital lease assets, net		392,817
	Accounts payable		(2,032	)
	Note payable		(344,650	)
	Capital lease obligation		(415,949	)
	Identified intangible assets		–
	Total identifiable net assets		(275,284	)
	Goodwill and unidentified intangible assets		975,284
		$	700,000
	Medical Billing Choices, Inc.
	On July 12, 2013, the Company and the two selling shareholders amended the Agreement, dated August 22, 2011, pursuant to which the Company had acquired Medical Billing Choices, Inc. (“MBC”). The Company paid the balance due of $378,057 under its promissory note and issued an aggregate of 160,000 shares of its restricted common stock to the two selling shareholders. In addition, the loan made by one selling shareholder in the amount of $100,000 was discharged. The amendment to the Agreement resulted in an increase of $400,000 to the purchase price of MBC, as well as the resulting goodwill in connection with the acquisition.

8_Commitments_and_Contingencie

8. Commitments and Contingencies	9 Months Ended
	Sep. 30, 2013
Commitments and Contingencies Disclosure [Abstract]	'
8. Commitments and Contingencies	'
	Legal Matters
	During the course of business, litigation commonly occurs.  From time to time the Company may be a party to litigation matters involving claims against the Company. The Company operates in a highly regulated industry and employs personnel which may inherently lend itself to legal matters.  Management is aware that litigation has associated costs and that results of adverse litigation verdicts could have a material effect on the Company’s financial position or results of operations. Management, in consultation with legal counsel, has addressed known assertions and predicted unasserted claims below.
	On July 2, 2013, a jury awarded our wholly-owned subsidiary, MILM, $2,906,844 on its breach of contract claim against Trident and Trident's shareholders, Michele Steegstra, Christopher Hawley, Donette Hawley, Michael Falestta and Skyler Lukas ("Shareholders"), and awarded Seamus Lagan $750,000 individually against Christopher Hawley for Mr. Hawley's defamatory postings on the internet. The jury rejected every claim made against the MILM parties.
	The case arose from the August 22, 2011 agreement among MILM and Trident and its Shareholders pursuant to which MILM was to acquire 81% of Trident. On January 17, 2012, Trident notified MILM that it was rescinding the agreement. As a result, MILM filed suit against Trident and its Shareholders in Florida Circuit Court in Broward County. The jury found that Trident and its Shareholders breached the agreement and failed to perform their obligations thereunder.
	Trident and the Shareholders filed motions for judgment notwithstanding the verdict, for a new trial, to dismiss the case, and for remittitur. On September 4, 2013, the judge denied all these motions and entered a partial final judgment in the amounts granted by the jury. MILM’s claims for specific performance remain to be decided by the Court. Trident and the Shareholders have filed a notice of appeal. One of the Shareholders, Donnette Hawley, filed a petition for bankruptcy on October 22, 2013.
	Legal fees related to the lawsuit were $267,286 and $857,587 for the three and nine months ended September 30, 2013 and $34,900 and $200,496 for the three and nine months ended September 30, 2012, respectively.

9_Subsequent_Events

9. Subsequent Events	9 Months Ended
	Sep. 30, 2013
Subsequent Events [Abstract]	'
9. Subsequent Events	'
	On October 9, 2013, the Company issued 68,000 shares of its common stock to two investors for $170,000 cash ($2.50 per share) in private placements.
	On October 21, 2013, Reginald Samuels, a former member and employee of International Technologies, LLC, filed a complaint in the Superior Court of New Jersey (Bergen County) against the Company and Medytox Diagnostics, Inc. alleging breach of contract under his employment agreement and the agreement under which International Technologies, LLC was acquired; unjust enrichment; fraud; intentional and negligent misrepresentation; and breach of an implied duty of good faith and fair dealing and seeking an accounting. The Company believes these claims are without merit.
	The Company has evaluated subsequent events through the date the financial statements were issued and filed with the Securities and Exchange Commission. The Company has determined that there are no other events that warrant disclosure or recognition in the consolidated financial statements.

1_Organization_and_Presentatio1

1. Organization and Presentation (Policies)	9 Months Ended
	Sep. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Organization	'
	Organization
	Medytox Solutions, Inc. (the “Company”), was incorporated in Nevada on July 20, 2005 as Casino Players, Inc. In the first half of 2011, Company management decided to reorganize the operations of the Company as a holding company to acquire and manage a number of companies in the medical services sector.
	On January 1, 2013, the Company's wholly-owned subsidiary, Medytox Diagnostics, Inc. (“MDI”), purchased 100% of the stock of Alethea Laboratories, Inc. ("Alethea").  Althea operates a licensed clinical lab in Las Cruces, New Mexico and is an enrolled Medicare provider.
	On January 29, 2013, the Company formed Advantage Reference Labs, Inc. (“Advantage”), a Florida corporation, as a wholly-owned subsidiary that will provide reference, confirmation and clinical testing services. On October 14, 2013, Advantage changed its name to EPIC Reference Labs, Inc.
	On April 4, 2013, the Company's wholly-owned subsidiary, MDI, purchased 100% of the interests in International Technologies, LLC ("Tech").  Tech operates a licensed clinical lab in Waldwick, New Jersey and is an enrolled Medicare provider.
Basis of Presentation	'
	Basis of Presentation
	The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) for interim financial statement presentation and in accordance with Form 10-Q. Accordingly, they do not include all of the information and footnotes required in annual financial statements. In the opinion of management, the unaudited consolidated financial statements contain all adjustments (consisting only of normal recurring accruals) necessary to present fairly the financial position and results of operations and cash flows for the interim periods reported in this Form 10-Q. The results of operations presented are not necessarily indicative of the results to be expected for any other interim period or for the entire year.
	These unaudited financial statements should be read in conjunction with the 2012 annual financial statements included in the Annual Report on Form 10-K and Amendment No. 1 to the Annual Report on Form 10-K/A, filed with the U.S. Securities and Exchange Commission (“SEC”) on April 16, 2013 and September 3, 2013, respectively.
Reclassifications	'
	Reclassifications
	Certain items on the statements of operations for the three and nine months ended September 30, 2012 and statement of cash flows for the nine months ended September 30, 2012 have been reclassified to conform to current period presentation.

2_Disputed_Subsidiary_Tables

2. Disputed Subsidiary (Tables)	9 Months Ended
	Sep. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Assets and liabilities of the subsidiary	'
	Total assets	$	1,367,796
	Total liabilities	$	1,104,063

3_LongLived_Assets_Tables

3. Long-Lived Assets (Tables)	9 Months Ended
	Sep. 30, 2013
Property, Plant and Equipment [Abstract]	'
Property and equipment	'
		September 30,			December 31,
		2013			2012
	Medical equipment	$	588,089		$	269,931
	Equipment		111,718			37,140
	Capital lease assets		779,337			–
	Furniture		193,477			66,606
	Leasehold improvements		157,496			47,197
	Vehicles		174,957			70,828
	Computer equipment		268,728			85,478
	Software		284,551			196,711
			2,558,353			773,891
	Less accumulated depreciation		(725,601	)		(175,150	)
	Property and equipment, net	$	1,832,752		$	598,741

4_Notes_Payable_Tables

4. Notes Payable (Tables)	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
Schedule of Notes Payable	'
		September 30,			December 31,
		2013			2012
	Convertible debenture for working capital, dated September 15, 2011, in the amount of $500,000 and bearing interest at 20%.  Interest only payments are payable monthly.  The note is convertible at $2.50 per share until October 31, 2013 when the note is due. This note is subordinated to the loan from TCA Global Credit Master Fund, L.P. ("TCA") and is secured by the assets of the Company, Medytox Medical Management Solutions Corp. ("MMMS") and Trident.	$	250,000		$	500,000
	Loan for working capital, dated September 15, 2011, in the amount of $500,000 and bearing interest at 20%.  Interest and principal are payable in 10 equal payments ending August 31, 2013.  This note is subordinated to the loan from TCA and is secured by the assets of the Company, MMMS and Trident.		–			150,000
	Acquisition note to former shareholders of Medical Billing Choices, Inc. ("MBC") in the amount of $750,000, payable from percentage of collections, with interest at 6%, payable by August 22, 2013.		–			449,512
	Loan from TCA.  Principal of $2,475,000 and $1,725,000, respectively, payable by January 15, 2014.  Secured by all assets of the Company and its subsidiaries (other than Trident and MBC).		2,475,000			1,725,000
	Acquisition note to former member of PB Laboratories, LLC for 50.5% ownership, in the amount of $200,000 at 6% interest, with payments of $50,000 quarterly starting May 17, 2012		–			50,000
	Acquisition note to former member of PB Laboratories, LLC for 49.5% ownership, in the amount of $200,000 at 0% interest, with payments of $50,000 quarterly starting January 31, 2013		15,000			150,000
	Acquisition note to former shareholder of Biohealth Medical Laboratory, Inc. for 50.5% ownership, in the amount of $165,125 at 0% interest, with payments of $75,000 due quarterly starting February 7, 2013 and a final payment of $15,125 due on August 7, 2013.  In May 2013, a final settlement was reached with the former shareholder and the remaining balance of $24,677 as of May 31, 2013 was discharged.		–			99,677
	Short-term note from affiliate, non-interest bearing and is due on demand.		–			30,200
	Acquisition note No.1 to former shareholder of Alethea Laboratories, Inc. in the amount of $287,500 at 0% interest, with payments of $50,000 due quarterly starting April 1, 2013.		187,500			–
	Acquisition note No. 2 to former shareholder of Alethea Laboratories, Inc. in the amount of $287,500 at 0% interest, with payments of $50,000 due quarterly starting April 1, 2013.		187,500			–
	Loan from former shareholders of Alethea Laboratories, Inc. in the amount of $344,650 at 4% interest, with principal payments of $24,618 due monthly starting March 15, 2013.		172,325			–
	Commercial loan with a finance company, dated December 20, 2012, in the original amount of $18,249 and bearing interest at 12.59%.  Principal and interest payments in the amount of $364 are payable for 72 months ending on January 3, 2019. This note is secured by a lien on a vehicle with a carrying value of $17,662 at September 30, 2013.		16,654			–
	Commercial loan with a finance company, dated November 15, 2012, in the original amount of $18,008 and bearing interest at 15.07%.  Principal and interest payments in the amount of $384 are payable for 72 months ending on November 30, 2018. This note is secured by a lien on a vehicle with a carrying value of $17,457 at September 30, 2013.		16,376			–
	Commercial loan with a finance company, dated November 28, 2012, in the original amount of $20,345 and bearing interest at 8.99%.  Principal and interest payments in the amount of $368 are payable for 72 months ending on January 12, 2019. This note is secured by a lien on a vehicle with a carrying value of $19,444 at September 30, 2013.		18,366			–
	Acquisition convertible note No. 1 to former member of International Technologies, LLC in the amount of $250,000 at 5% interest, due January 17, 2014.  The note is convertible into the Company's common stock at a ten percent (10%) discount to the average market price for the thirty days prior to conversion.  The note is discounted for its unamortized beneficial conversion feature of $10,513 at September 30, 2013.		239,487			–
	Acquisition convertible note No. 2 to former member of International Technologies, LLC in the amount of $250,000 at 5% interest, due January 17, 2014.  The note is convertible into the Company's common stock at a ten percent (10%) discount to the average market price for the thirty days prior to conversion.  The note is discounted for its unamortized beneficial conversion feature of $10,513 at September 30, 2013.		239,487			–
	Loan from former member of International Technologies, LLC in the remaining amount of $416,667 at the date of acquistion, at 1% interest, with principal payments of $83,333 due quarterly starting June 7, 2013.		250,001			–
	Loan from former member of International Technologies, LLC in the remaining amount of $112,500 at the date of acquistion, at 1% interest, with principal payments of $22,500 due quarterly starting June 7, 2013.		67,500			–
			4,135,196			3,154,389
	Less current portion		(4,091,078	)		(3,154,389	)
	Notes payable, net of current portion	$	44,118		$	–
Deferred loan costs	'
		September 30,			December 31,
		2013			2012
	Deferred loan costs	$	425,899		$	321,950
	Less accumulated accretion as interest		(400,100	)		(244,758	)
	Deferred loan costs, net	$	25,799		$	77,192

6_Stockholders_Equity_Tables

6. Stockholders' Equity (Tables)

9 Months Ended

Sep. 30, 2013

Equity [Abstract]

'

Options outstanding

'

Weighted

Common Stock Options Outstanding

average

Employees and

exercise

Directors

Non-employees

Total

price

Outstanding at December 31, 2012

18,300,000

3,020,000

21,320,000

5.79

Options granted

1,850,000

–

1,850,000

3.24

Options exercised

–

–

–

–

Options cancelled or expired

–

–

–

–

Balance at September 30, 2013

20,150,000

3,020,000

23,170,000

$

5.33

Schedule of stock option activity

'

The following table summarizes information with respect to stock options outstanding and exercisable by employees and directors at September 30, 2013:

Options outstanding

Options vested and exercisable

Weighted

average

Weighted

Weighted

remaining

average

Aggregate

average

Aggregate

Number

contractual

exercise

intrinsic

Number

exercise

intrinsic

Exercise price

outstanding

life (years)

price

value

vested

price

value

$2.50

7,550,000

3.91

$2.50

$

–

7,450,000

$2.50

$

–

$5.00

6,600,000

4.23

$5.00

–

6,500,000

$5.00

–

$10.00

6,000,000

9.26

$10.00

–

6,000,000

$10.00

–

20,150,000

$5.55

$

–

19,950,000

$5.57

$

–

The following table summarizes information with respect to stock options outstanding and exercisable by non-employees at September 30, 2013:

Options outstanding

Options vested and exercisable

Weighted

average

Weighted

Weighted

remaining

average

Aggregate

average

Aggregate

Number

contractual

exercise

intrinsic

Number

exercise

intrinsic

Exercise price

outstanding

life (years)

price

value

vested

price

value

$2.50

1,020,000

4.2

$2.50

$

–

1,020,000

$2.50

$

–

$5.00

1,000,000

4.25

$5.00

–

1,000,000

$5.00

–

$10.00

1,000,000

9.26

$10.00

–

1,000,000

$10.00

–

3,020,000

$5.81

$

–

3,020,000

$5.81

$

–

Option assumptions

'

During the nine months ended September 30, 2013, the Company issued options to purchase a total of 600,000 shares of the Company’s common stock to two directors. These options have contractual lives of four years and were valued at an average grant date fair value of $0.20 per option, or $120,000, using the Black-Scholes Option Pricing Model with the following assumptions:

Stock price

$2.50

Contractual term

4 years

Expected volatility

26.48%

Risk free interest rate

0.54%

Dividend yield

0

During the nine months ended September 30, 2013, the Company issued options to purchase a total of 1,250,000 shares of the Company’s common stock to an employee. These options have contractual lives of three to five years and were valued at an average grant date fair value of $0.30 per option, or $372,500, using the Black-Scholes Option Pricing Model with the following assumptions:

Stock price

$2.50

Contractual term

3 to 5 years

Expected volatility

29.50%

Risk free interest rate

0.32% to 0.47%

Dividend yield

0

Warrant transactions

'

Weighted

Weighted

average

average

remaining

Aggregate

Number

exercise

contractual

intrinsic

of warrants

price

term (years)

value

Outstanding at December 31, 2012

–

$

–

$

–

Granted in 2013

346,400

$

3.22

Outstanding at September 30, 2013

346,400

$

3.22

1.16

$

–

Exercisable at September 30, 2013

346,400

$

3.22

1.16

$

–

Weighted Average Grant Date Fair Value

$

0.25

Warrant assumption

'

During the nine months ended September 30, 2013, the Company issued warrants to purchase a total of 46,400 shares of the Company’s common stock in conjunction with sales of Units. These warrants have contractual lives of ten months and were valued at a grant date fair value of $-0- per warrant using the Black-Scholes Option Pricing Model with the following assumptions:

Stock price

$0.01

Contractual term

10 months

Expected volatility

29.13%

Risk free interest rate

0.15%

Dividend yield

0

During the nine months ended September 30, 2013, the Company issued warrants to purchase a total of 300,000 shares of the Company’s common stock to two individuals in connection with obligations entered into by the Company’s subsidiaries. These warrants have contractual lives of two years and were valued at an average grant date fair value of $0.283 per warrant, or $85,000, using the Black-Scholes Option Pricing Model with the following assumptions:

Stock price

$2.50

Contractual term

2 years

Expected volatility

29.13%

Risk free interest rate

0.27%

Dividend yield

0

7_Business_Combinations_Tables

7. Business Combinations (Tables)	9 Months Ended
	Sep. 30, 2013
Business Combinations [Abstract]	'
Schedule of goodwill	'
		September 30,			December 31,
		2013			2012
	Medical Billing Choices, Inc.	$	1,202,112		$	802,112
	PB Laboratories, LLC		107,124			107,124
	Biohealth Medical Laboratory, Inc.		116,763			141,676
	Alethea Laboratories, Inc.		975,284			–
	International Technologies, LLC		1,665,329			–
		$	4,066,612		$	1,050,912
Consideration given	'
	The following table summarizes the consideration given for Intl Tech and the fair values of the assets acquired and liabilities assumed recognized at the acquisition date. Management is in the process of valuing any identifiable intangible assets. Until the valuation is complete and values are assigned to intangible assets, if any, the entire amount of the excess of the consideration given over the net assets acquired is allocated to goodwill.
	Consideration Given:
	Cash	$	127,000
	Amount due from International Technologies, LLC		483,052
	Acquisition notes		500,000
	Total Consideration	$	1,110,052
	Fair value of identifiable assets acquired and liabilities assumed:
	Cash	$	1,703
	Property and equipment, net		31,649
	Accounts payable and accrued expenses		(59,462	)
	Notes payable		(529,167	)
	Identified intangible assets		–
	Total identifiable net assets		(555,277	)
	Goodwill and unidentified intangible assets		1,665,329
		$	1,110,052
	The following table summarizes the consideration given for Alethea and the fair values of the assets acquired and liabilities assumed recognized at the acquisition date. Management is in the process of valuing any identifiable intangible assets. Until the valuation is complete and values are assigned to intangible assets, if any, the entire amount of the excess of the consideration given over the net assets acquired is allocated to goodwill.
	Consideration Given:
	Cash	$	125,000
	Acquisition notes		575,000
	Total Consideration	$	700,000
	Fair value of identifiable assets acquired and liabilities assumed:
	Cash	$	2,032
	Property and equipment, net		92,498
	Capital lease assets, net		392,817
	Accounts payable		(2,032	)
	Note payable		(344,650	)
	Capital lease obligation		(415,949	)
	Identified intangible assets		–
	Total identifiable net assets		(275,284	)
	Goodwill and unidentified intangible assets		975,284
		$	700,000

2_Disputed_Subsidiary_Narrativ

2. Disputed Subsidiary (Narrative) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Legal fees	$267,286	$34,900	$857,587	$200,496	'
Assets of disupted subsidiary	1,367,796	'	1,367,796	'	1,367,796
Liabilities of disputed subsidiary	1,104,063	'	1,104,063	'	1,104,063
Disputed Subsidiary	'	'	'	'	'
Legal fees	267,286	34,900	857,587	200,496	'
Assets of disupted subsidiary	1,367,796	'	1,367,796	'	1,367,796
Liabilities of disputed subsidiary	$1,104,063	'	$1,104,063	'	$1,104,063

3_LongLived_Assets_Detail

3. Long-Lived Assets (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Property and equipment, gross	$2,558,353	$773,891
Accumulated depreciation	-725,601	-175,150
Property and equipment, net	1,832,752	598,741
Medical equipment	'	'
Property and equipment, gross	588,089	269,931
Equipment	'	'
Property and equipment, gross	111,718	37,140
Capital lease assets	'	'
Property and equipment, gross	779,337	0
Furniture	'	'
Property and equipment, gross	193,477	66,606
Leasehold Improvements	'	'
Property and equipment, gross	157,496	47,197
Vehicles	'	'
Property and equipment, gross	174,957	70,828
Computer Equipment	'	'
Property and equipment, gross	268,728	85,478
Software	'	'
Property and equipment, gross	$284,551	$196,711

3_LongLived_Assets_Narrative

3. Long-Lived Assets (Narrative) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Property, Plant and Equipment [Abstract]	'	'	'	'	'
Depreciation	$118,998	$16,266	$323,031	$73,592	'
Medical licenses	$550,000	'	$550,000	'	$550,000

4_Notes_Payable_Detail

4. Notes Payable (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Notes payable, total	$4,135,196	$3,154,389
Less: current portion	4,091,078	3,154,389
Notes payable, net of current portion	44,118	0
Convertible debenture for working capital	'	'
Notes payable, total	250,000	500,000
Loan for working capital	'	'
Notes payable, total	0	150,000
Acquisition note to MBC shareholders	'	'
Notes payable, total	0	449,512
Loan from TCA	'	'
Notes payable, total	2,475,000	1,725,000
Acquisition note to former member of PB	'	'
Notes payable, total	0	50,000
Acquisition note to fomer member of PB	'	'
Notes payable, total	15,000	150,000
Acquisition note to fomer member of Biohealth	'	'
Notes payable, total	0	99,677
Short-term note	'	'
Notes payable, total	0	30,200
Acquisition note 1 to Alethea	'	'
Notes payable, total	187,500	0
Acquisition note 2 to Alethea	'	'
Notes payable, total	187,500	0
Loan to former shareholders Alethea	'	'
Notes payable, total	172,325	0
Commercial loan	'	'
Notes payable, total	16,654	0
Commercial loan 2	'	'
Notes payable, total	16,376	0
Commercial loan 3	'	'
Notes payable, total	18,366	0
Acquisition convertible note 1	'	'
Notes payable, total	239,487	0
Acquisition convertible note 2	'	'
Notes payable, total	239,487	0
Loan from former member Intl Technologies	'	'
Notes payable, total	250,001	0
Loan 2 from former member Intl Technologies	'	'
Notes payable, total	$67,500	$0

4_Deferred_Loan_Costs_Detail

4. Deferred Loan Costs (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Debt Disclosure [Abstract]	'	'
Deferred loan costs	$425,899	$321,950
Less: accumulated accretion as interest	-400,100	-244,758
Deferred loan costs, net	$25,799	$77,192

5_Related_Party_Transactions_N

5. Related Party Transactions (Narrative) (USD $)	9 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
Forhan	'	'
Notes to related parties	$0	$57,100
Payments made to related parties	10,000	'
Capital contribution	47,100	'
Alcimede	'	'
Notes to related parties	0	85,000
Payments made to related parties	85,000	'
Interest paid	18,417	'
MBC Shareholder	'	'
Notes to related parties	0	100,000
Payments made to related parties	100,000	'
DASH	'	'
Payments made pursuant to asset purchase agreement	33,070	116,930
Mendolia	'	'
Payments made for acquisition	$90,152	$103,583

6_Options_Outstanding_Details

6. Options Outstanding (Details) (Stock Options, USD $)	9 Months Ended
	Sep. 30, 2013
Options outstanding	'
Options outstanding, beginning balance	21,320,000
Options granted	1,850,000
Options exercised	0
Options cancelled or expired	0
Options outstanding, ending balance	23,170,000
Weighted Average Exercise Price	'
Options outstanding, beginning balance	$5.79
Options granted	$3.24
Options exercised	'
Options cancelled or expired	'
Options outstanding, ending balance	$5.33
Employees and Directors	'
Options outstanding	'
Options outstanding, beginning balance	18,300,000
Options granted	1,850,000
Options exercised	0
Options cancelled or expired	0
Options outstanding, ending balance	20,150,000
Weighted Average Exercise Price	'
Options outstanding, ending balance	$5.55
Non-Employee	'
Options outstanding	'
Options outstanding, beginning balance	3,020,000
Options granted	0
Options exercised	0
Options cancelled or expired	0
Options outstanding, ending balance	3,020,000

6_Options_Exercisable_Employee

6. Options Exercisable - Employees and Directors (Details) (Stock Options, USD $)	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013
			Employees and Directors	Employees and Directors	Exercise price $2.50	Exercise price $5.00	Exercise price $10.00
					Employees and Directors	Employees and Directors	Employees and Directors
Options Outstanding - Employees and Directors	'	'	'	'	'	'	'
Options outstanding	23,170,000	21,320,000	20,150,000	18,300,000	7,550,000	6,600,000	6,000,000
Weighted average remaining contractual life	'	'	'	'	'3 years 10 months 28 days	'4 years 2 months 23 days	'9 years 3 months 4 days
Weighted average exercise price - outstanding	$5.33	$5.79	$5.55	'	$2.50	$5	$10
Aggregate intrinsic value - outstanding	'	'	$0	'	$0	$0	$0
Options Vested and Exercisable - Employees and Directors	'	'	'	'	'	'	'
Options vested	'	'	19,950,000	'	7,450,000	6,500,000	6,000,000
Weighted average exercise price - vested and exercisable	'	'	$5.57	'	$2.50	$5	$10
Aggregate intrinsic value - vested and exercisable	'	'	$0	'	$0	$0	$0

6_Options_Exercisable_NonEmplo

6. Options Exercisable - Non-Employees (Details) (Stock Options, USD $)	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013
			Non-Employee	Exercise price $2.50	Exercise price $5.00	Exercise price $10.00
				Non-Employee	Non-Employee	Non-Employee
Options Outstanding - Non-Employees	'	'	'	'	'	'
Options outstanding	23,170,000	21,320,000	3,020,000	1,020,000	1,000,000	1,000,000
Weighted average remaining contractual life	'	'	'	'4 years 2 months 12 days	'4 years 3 months	'9 years 3 months 4 days
Weighted average exercise price - outstanding	$5.33	$5.79	$5.81	$2.50	$5	$10
Aggregate intrinsic value - outstanding	'	'	$0	$0	$0	$0
Options Vested and Exercisable - Non-Employees	'	'	'	'	'	'
Options vested	'	'	3,020,000	1,020,000	1,000,000	1,000,000
Weighted average exercise price - vested and exercisable	'	'	$5.81	$2.50	$5	$10
Aggregate intrinsic value - vested and exercisable	'	'	$0	$0	$0	$0

6_Options_Assumptions_Details

6. Options Assumptions (Details) (Stock Options, USD $)	9 Months Ended
	Sep. 30, 2013
Two Directors	'
Stock price	$2.50
Contractual term	'4 years
Expected volatility	26.48%
Risk free interest rate	0.54%
Dividend yield	0.00%
Employee	'
Stock price	$2.50
Expected volatility	29.50%
Dividend yield	0.00%
Employee | Minimum	'
Contractual term	'3 years
Risk free interest rate	0.32%
Employee | Maximum	'
Contractual term	'5 years
Risk free interest rate	0.47%

6_Warrants_Outstanding_Details

6. Warrants Outstanding (Details) (Warrant, USD $)	9 Months Ended
	Sep. 30, 2013
Warrant	'
Number of warrants	'
Warrants outstanding - beginning balance	0
Warrants granted	346,400
Warrants exercisable	346,400
Warrants oustanding - ending balance	346,000
Weighted average exercise price	'
Warrants outstanding - beginning balance	'
Warrants granted	$3.22
Warrants exercisable	$3.22
Warrants outstanding - ending balance	$3.22
Weighted average remaining contracted term	'
Warrants exercisable	'1 year 1 month 28 days
Warrants outstanding - ending balance	'1 year 1 month 28 days
Aggregate intrinsic value	'
Warrants granted	'
Warrants exercisable	'
Weighted average grant date fair value	$0.25

6_Warrant_Assumptions_Details

6. Warrant Assumptions (Details) (USD $)	9 Months Ended
	Sep. 30, 2013
Warrants issued total 46,400	'
Stock price	$0.01
Contractual term	'10 months
Expected volatility	29.13%
Risk free interest rate	0.15%
Dividend yield	0.00%
Warrants issued total 300,000	'
Stock price	$2.50
Contractual term	'2 years
Expected volatility	29.13%
Risk free interest rate	0.27%
Dividend yield	0.00%

6_Stockholders_Equity_Narrativ

6. Stockholders' Equity (Narrative) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Stock and warrants issued	46,400	'
Proceeds from issuance of warrants	$116,000	'
Shares repurchased, shares	40,000	'
Shares repurchased, cost	100,000	85,000
Shares issued in lieu of compensation, shares	25,000	'
Shares issued in lieu of compensation, value	62,500	0
Stock issued for acquisition, shares	160,000	'
Stock issued for acquisition, value	400,000	'
Unrecognized compensation costs	40,000	'
Stock based compensation	452,500	0
Convertible Debentures	'	'
Antidilutive shares not included in calculation of income (loss) per share	750,000	'
Convertible Series C Preferred Stock	'	'
Antidilutive shares not included in calculation of income (loss) per share	1,000,000	'
Warrants issued total 300,000	'	'
Stock based compensation	$85,000	'
Warrant	'	'
Antidilutive shares not included in calculation of income (loss) per share	346,400	'
Stock Options	'	'
Antidilutive shares not included in calculation of income (loss) per share	23,170,000	'

7_Business_Combinations_Detail

7. Business Combinations (Detail 1) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Goodwill	$4,066,612	$1,050,912
Medical Billing Choices	'	'
Goodwill	1,202,112	802,112
PB Laboratories	'	'
Goodwill	107,124	107,124
Biohealth Medical Laboratory	'	'
Goodwill	116,763	141,676
Alethea Laboratories	'	'
Goodwill	975,284	0
International Technologies	'	'
Goodwill	$1,665,329	$0

7_Business_Combinations_Consid

7. Business Combinations Consideration Given (Details) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Consideration Given	'	'	'
Cash	$735,052	$86,650	'
Fair value of identifiable assets acquired and liabilities assumed:	'	'	'
Goodwill and unidentified intangible assets	4,066,612	'	1,050,912
International Technologies	'	'	'
Consideration Given	'	'	'
Cash	127,000	'	'
Amount due	483,052	'	'
Acquisition notes	500,000	'	'
Total consideration	1,110,052	'	'
Fair value of identifiable assets acquired and liabilities assumed:	'	'	'
Cash	1,703	'	'
Property and equipment, net	31,649	'	'
Accounts payable and accrued expenses	-59,462	'	'
Notes payable	-529,167	'	'
Identifiable intangible assets	0	'	'
Total identifiable net assets	-555,277	'	'
Goodwill and unidentified intangible assets	1,665,329	'	0
Total consideration	1,110,052	'	'
Alethea Laboratories	'	'	'
Consideration Given	'	'	'
Cash	125,000	'	'
Acquisition notes	575,000	'	'
Total consideration	700,000	'	'
Fair value of identifiable assets acquired and liabilities assumed:	'	'	'
Cash	2,032	'	'
Property and equipment, net	92,498	'	'
Capital lease assets, net	392,817	'	'
Accounts payable and accrued expenses	-2,032	'	'
Notes payable	-344,650	'	'
Capital lease obligation	-415,949	'	'
Total identifiable net assets	-275,284	'	'
Goodwill and unidentified intangible assets	975,284	'	0
Total consideration	$700,000	'	'

8_Commitments_and_Contingencie1

8. Commitments and Contingencies (Narrative) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Commitments and Contingencies Disclosure [Abstract]	'	'	'	'
Legal fees	$267,286	$34,900	$857,587	$200,496