United American Healthcare (UAHC) Inactive 10-Q13 Dec 132014 Q1 Quarterly reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
Document and Entity Information	Sep. 30, 2013	Nov. 18, 2013
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'UNITED AMERICAN HEALTHCARE CORP	'
Entity Central Index Key	'0000867963	'
Current Fiscal Year End Date	'--06-30	'
Entity Well-known Seasoned Issuer	'No	'
Entity Voluntary Filers	'No	'
Entity Current Reporting Status	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	18,292,766
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q1	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Sep-13	'

UNAUDITED_CONDENSED_CONSOLIDAT

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Sep. 30, 2013	Jun. 30, 2013
In Thousands, unless otherwise specified	Sep. 30, 2013	Jun. 30, 2013
Current assets	'	'
Cash and cash equivalents	$301	$70
Accounts receivable, net	704	1,163
Inventories	461	578
Prepaid expenses and other	131	118
Total current assets	1,597	1,929
Goodwill	10,228	10,228
Property and equipment, net	1,796	1,795
Other intangibles, net	1,521	1,629
Other assets	242	242
Total assets	15,384	15,823
Current liabilities	'	'
Put obligation on common stock	5,694	5,694
Redeemable preferred member units of subsidiary, current portion and net of discount	2,998	2,915
Long-term debt, current portion	1,167	961
Accounts payable	517	414
Accrued expenses	221	270
Other current liabilities	80	32
Total current liabilities	10,677	10,286
Long-term debt, less current portion	1,517	2,184
Deferred tax liability	301	301
Capital lease obligations, less current portion	183	0
Interest rate swap obligation, at fair value	3	6
Total liabilities	12,681	12,777
Commitments and contingencies	'	'
Shareholders' equity	'	'
Preferred stock, 5,000,000 shares authorized; none issued	0	0
Common stock, no par, 25,000,000 shares authorized; 18,292,766 shares issued and outstanding at both September 30, 2013 and June 30, 2013	19,064	19,064
Additional paid in capital	2,273	2,273
Accumulated deficit	-18,634	-18,291
Total shareholders' equity	2,703	3,046
Total liabilities and shareholders' equity	$15,384	$15,823

UNAUDITED_CONDENSED_CONSOLIDAT1

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Sep. 30, 2013	Jun. 30, 2013
Shareholders' equity	'	'
Preferred stock, shares authorized (in shares)	5,000,000	5,000,000
Preferred stock, shares issued (in shares)	0	0
Common stock, no par (in dollars per share)	$0	$0
Common stock, shares authorized (in shares)	25,000,000	25,000,000
Common stock, shares issued (in shares)	18,292,766	18,292,766
Common stock, shares outstanding (in shares)	18,292,766	18,292,766

UNAUDITED_CONDENSED_CONSOLIDAT2

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS [Abstract]	'	'
Contract manufacturing revenue	$1,824	$1,910
Operating Expenses	'	'
Cost of contract manufacturing services	1,409	1,110
Marketing, general and administrative	649	647
Total operating expenses	2,058	1,757
Operating income (loss)	-234	153
Discount on preferred member units of subsidiary	-84	-111
Interest and other income (expense), net	-30	-46
Loss from continuing operations, before income tax	-348	-4
Income tax expense	0	0
Loss from continuing operations	-348	-4
Discontinued Operations	'	'
Income from discontinued operations	5	87
Income tax expense from discontinued operations	0	0
Income from discontinued operations	5	87
Net Income (loss)	($343)	$83
Net loss per common share - basic and diluted	'	'
Net loss per common share (in dollars per share)	($0.02)	$0
Weighted average shares outstanding (in shares)	18,293	11,818
Net income per common share - basic and diluted	'	'
Net income per common share (in dollars per share)	$0	$0.01
Weighted average shares outstanding (in shares)	18,293	11,818
Net Income (Loss) per common share - basic and diluted	'	'
Net income (loss) per common share (in dollars per share)	($0.02)	$0.01
Weighted average shares outstanding (in shares)	18,293	11,818

UNAUDITED_CONDENSED_CONSOLIDAT3

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Operating activities	'	'
Net income (loss)	($343)	$83
Less: Net income from discontinued operations	5	87
Loss from continuing operations	-348	-4
Adjustments to reconcile net loss to net cash provided by operating activities:	'	'
Depreciation and amortization	205	187
Amortization of debt discount	0	3
Discount on preferred member units of subsidiary	84	111
Change in fair value of interest rate swap	-4	-5
Net changes in other operating assets and liabilities	667	-132
Net cash used in operating activities of continuing operations	604	160
Net cash provided by operating activities of discontinued operations	5	71
Net cash provided by operating activities	609	231
Investing activities	'	'
Purchasing Equipment	-100	-26
Net cash used in investing activities by continuing operations	-100	-26
Net cash provided by investing activities by discontinued operations	0	0
Net cash used in investing activities	-100	-26
Financing activities	'	'
Payments of long-term debt	-167	-537
Net proceeds (payment) of debt borrowings	-86	370
Payment on capital lease obligation	-25	-37
Net cash used in financing activities by continuing operations	-278	-204
Net cash used in financing activities by discontinued operations	0	0
Net cash used in financing activities	-278	-204
Net decrease in cash and cash equivalents	231	1
Cash and cash equivalents at beginning of period	70	215
Cash and cash equivalents at end of period	301	216
Supplemental disclosure of cash flow information	'	'
Interest paid	$30	$17

DESCRIPTION_OF_BUSINESS

DESCRIPTION OF BUSINESS	3 Months Ended
DESCRIPTION OF BUSINESS	Sep. 30, 2013
DESCRIPTION OF BUSINESS [Abstract]	'
DESCRIPTION OF BUSINESS	'
	NOTE 1 – DESCRIPTION OF BUSINESS

	United American Healthcare Corporation (the "Company" or "UAHC") was incorporated in Michigan on December 1, 1983 and commenced operations in May 1985.
	Since June 18, 2010, UAHC has provided contract manufacturing services to the medical device industry, with a focus on precision laser-cutting capabilities and the processing of thin-wall tubular metal components, sub-assemblies and implants, primarily in the cardiovascular market. The contract manufacturing services are provided by the Company's wholly-owned subsidiary, Pulse Systems, LLC (referred to as "Pulse Systems" or "Pulse".) See Note 4 for discussion of Pulse acquisition.
	From November 1993 to June 2009, the Company's indirect, wholly owned subsidiary, UAHC Health Plan of Tennessee, Inc. ("UAHC-TN"), was a managed care organization in the TennCare program, a State of Tennessee program that provided medical benefits to Medicaid and working uninsured recipients. From January 2007 to December 2009, UAHC-TN served as a Medicare Advantage qualified organization (the "Medicare contract") pursuant to a contract with the Centers for Medicare & Medicaid Services ("CMS"). See Note 5 for a discussion of Tennessee operations.

BASIS_OF_PREPARATION

BASIS OF PREPARATION	3 Months Ended
BASIS OF PREPARATION	Sep. 30, 2013
BASIS OF PREPARATION [Abstract]	'
BASIS OF PREPARATION	'
	NOTE 2 – BASIS OF PREPARATION

	The accompanying unaudited condensed consolidated financial statements include the accounts of United American Healthcare Corporation, its wholly owned subsidiary, United American of Tennessee, Inc. ("UA-TN") and its wholly owned subsidiary Pulse Systems, LLC. UAHC Health Plan of Tennessee, Inc. (formerly called OmniCare Health Plan, Inc.) ("UAHC-TN") is a wholly owned subsidiary of UA-TN. All significant intercompany transactions and balances have been eliminated in consolidation.

	The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in conformity with U.S. generally accepted accounting principles ("GAAP") and with the instructions for Form 10-Q and Article 10 of Regulation S-X as they apply to interim financial information. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements.

	For all periods presented in the accompanying unaudited condensed consolidated statements of operations, the Company's managed care business is classified as discontinued operations. At December 31, 2010, the Company reclassified the managed care services of UAHC-TN to discontinued operations based on the fact that the Company had performed substantially all of its contractual obligations.

	In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation of the financial position, results of operations and cash flows have been included. The results of operations for the three months and are not necessarily indicative of the results of operations expected for the full fiscal year ended June 30, 2014 ("fiscal 2014") or for any other period. The accompanying interim unaudited condensed consolidated financial statements and related notes should be read in conjunction with our audited consolidated financial statements and related notes contained in our most recent annual report on Form 10-K filed with the Securities and Exchange Commission ("SEC") on October 16, 2013.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Sep. 30, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

	a.	Goodwill. Goodwill resulting from business acquisitions is carried at cost. The carrying amount of goodwill is tested for impairment at least annually at the reporting unit level, as defined, and will only be reduced if it is found to be impaired or is associated with assets sold or otherwise disposed of. There was no goodwill impairment charges recorded during the three months ended September 30, 2013 or 2012.

	b.	Inventories. Inventories are valued at the lower of cost, on a first-in, first-out method, or market. Work in process and finished goods include materials, labor and allocated overhead.

	Inventories consist of the following at September 30, 2013 and June 30, 2013, (in thousands):

			September 30,			June 30,
			2013			2013
	Raw materials		$	254		$	213
	Work in process			185			327
	Finished goods			22			38
	Inventories		$	461		$	578

	c.	Other Intangibles. Intangibles assets are amortized over their estimated useful lives using the straight-line method. The following is a summary of intangible assets subject to amortization as of September 30, 2013 and June 30, 2013, including the retroactive adjustments for final valuation of such intangible assets (in thousands):

			September 30,			June 30,
			2013			2013
	Customer list		$	2,927		$	2,927
	Less: accumulated amortization			(1,406	)		(1,298	)
	Other intangible assets, net		$	1,521		$	1,629

	Amortization expense was $0.1 million for the three months ended September 30, 2013 and 2012, respectively.

	d.	Fair Value Measurements. To prioritize the inputs the Company uses in measuring fair value, the Company applies a three-tier fair value hierarchy. These tiers include: Level 1, defined as observable inputs such as quoted prices in active markets; Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and Level 3, reflects management's best estimate of what market participants would use in pricing the asset or liability at the measurement date. Consideration was given to the risk inherent in the valuation technique and the risk inherent in the inputs to the model. Determining which hierarchical level an asset or liability falls within requires significant judgment. The Company evaluates its hierarchy disclosures each quarter. The following table summarizes the financial instruments measured at fair value in the Consolidated Balance Sheet as of September 30, 2013 and June 30, 2013:

	30-Sep-13		Fair Value Measurements
			Level 1			Level 2			Level 3		Total
	Liabilities
	Interest rate swaps		$	-		$	3		$	-	$	3
	Put obligation on common stock		$	-		$	5,694		$	-	$	5,694

	30-Jun-13		Fair Value Measurements
			Level 1			Level 2			Level 3		Total
	Liabilities
	Interest rate swaps		$	-		$	6		$	-	$	6
	Put obligation on common stock		$	-		$	5,694		$	-	$	5,694

	The Company uses an interest swap to manage the risk associated with its floating long-term notes payable. As interest rates changes, the differential paid or received is recognized in interest expense for the period. In addition, the change in fair value of the swaps is recognized as interest expense or income during each reporting period. As of September 30, 2013, the fair value of the interest rate swap was determined to be $3,000 using valuation models rather than actual quotes. The Company has not designated these interest rate swaps for hedge accounting.

	As of September 30, 2013, the aggregate notional amount of the swap agreements was $0.6 million, which will mature on March 31, 2014. The notional amount of the swap will decrease by $0.3 million each quarter or $1.2 million each year. The Company is exposed to credit loss in the event of nonperformance by the counterpart to the interest rate swap agreements. The interest rate swaps are classified within level 2 of the fair market measurements.

ACQUISITION

ACQUISITION	3 Months Ended
ACQUISITION	Sep. 30, 2013
ACQUISITION [Abstract]	'
ACQUISITION	'
	NOTE 4 – ACQUISITION

	On June 18, 2010, the Company entered into a Securities Purchase Agreement and a Warrant Purchase Agreement to acquire 100% of the outstanding common units and warrants to purchase common units of Pulse. The consideration paid to acquire the common units and warrants of Pulse totaled approximately $9.46 million, which consisted of (a) cash paid at closing of $3.40 million, (b) a non-interest bearing note payable of $1.75 million (secured by a subordinated pledge of all the common units of Pulse), (c) 1,608,039 shares of UAHC common stock determined based on an initial value of $1.6 million, (d) an estimated purchase price adjustment of $210,364 based on targeted levels of net working capital, cash and debt of Pulse at the acquisition date, and (e) the funding of $2.5 million for certain obligations of Pulse as discussed below. The shares of UAHC common stock were issued on July 12, 2010, upon approval by the Company's board of directors on July 7, 2010 and, therefore, were revalued at June 30, 2011. The shares of UAHC common stock had a fair value of $1.05 million as of June 30, 2010, which was recorded as accrued purchase price at that date, and a fair value of $884,000 on July 12, 2010, the date the shares were issued and recorded. The decline in the value of the common stock was recorded as a reduction of goodwill. The Company also assumed Pulse's term loan from a bank of $4.25 million, after making a payment at closing as discussed below.

	In connection with the acquisition of the Pulse common units, Pulse entered into a redemption agreement with the holders of its preferred units to redeem the preferred units for $3.99 million. Pulse is allowed to redeem the preferred units only if UAHC makes additional cash equity contributions to Pulse in an amount necessary to fully fund each such redemption. UAHC funded an initial payment of $1.75 million to the preferred unit holders on June 18, 2010. Pulse has agreed to redeem the remaining preferred units over a two-year period ending in June 2012. Finally, as an additional condition of closing, UAHC funded a $750,000 payment toward Pulse's outstanding term loan with a bank and pledged all of the common units of Pulse to the bank as additional security for the remaining $4.25 million outstanding under the loan. The initial payment of $1.75 million to the preferred unit holders and the $750,000 payment to the bank by UAHC are considered additional consideration for the acquisition of Pulse. The funding of the remaining redemption payments totaling $2.24 million and the assumption of Pulse's revolving and term loans are not included in the $9.46 million purchase price listed above.

	The Company finalized its valuation of all assets acquired during the three months ended September 30, 2010, primarily related to long-lived tangible and intangible assets and restated the balance sheet at June 30, 2010 to reflect the final purchase price allocation.

DISCONTINUED_OPERATIONS

DISCONTINUED OPERATIONS	3 Months Ended
	Sep. 30, 2013
DISCONTINUED OPERATIONS [Abstract]	'
DISCONTINUED OPERATIONS	'
	NOTE 5 – DISCONTINUED OPERATIONS

	On April 22, 2008, the Company learned that UAHC-TN would no longer be authorized to provide managed care services as a TennCare contractor when its TennCare contract expired on June 30, 2009. UAHC-TN's TennCare members transferred to other managed care organizations on November 1, 2008, after which UAHC-TN continued to perform its remaining contractual obligations through its TennCare contract expiration date of June 30, 2009.

	From January 2007 to December 2009, UAHC-TN served as a Medicare contractor with CMS. The contract authorized UAHC-TN to offer a SNP to its eligible members in Shelby County, Tennessee (including the City of Memphis), and to operate a Voluntary Medicare Prescription Drug Plan. The Company did not seek renewal of the Medicare contract, which expired December 31, 2009. The Company completed the wind down of the Medicare business during the three months ended December 31, 2010.

	During fiscal year 2011, the Company recognized a liability for certain costs associated with an exit or disposal activity and measured the liability initially at its fair value in the period in which the liability was incurred. The costs recognized included employee termination benefits, lease termination and costs to relocate the Company's facility. As of June 30, 2011, all amounts have been paid.

	For all periods presented in the accompanying unaudited condensed consolidated statements of operations, the Companys managed care business is classified as discontinued operations. Starting December 31, 2010, the Company reclassified the managed care services of UAHC-TN to discontinued operations based on the fact that the Company had performed substantially all of its contractual obligations. There were no major classes of assets or liabilities related to discontinued operations. A summary of revenues and income from discontinued operations were as follows (in thousands):

		For the Three Months Ended
		September 30,
		2013		2012
	Revenues	$	-	$	-
	Income from discontinued operations, before income taxes		5		87

NOTES_PAYABLE

NOTES PAYABLE	3 Months Ended
	Sep. 30, 2013
NOTES PAYABLE [Abstract]	'
NOTES PAYABLE	'
	NOTE 6 – NOTES PAYABLE

	The Company's long-term borrowings consist of the following at September 30, 2013, and June 30, 2013, respectively (in thousands):

		September 30,			June 30,
		2013			2013
	Notes payable to bank	$	1,167		$	1,333
	Notes payable to related party		1,517			1,517
	Revolving loan		-			295
	Total debt		2,684			3,145
	Less: current portion		(1,167	)		(961	)
	Total long-term debt	$	1,517		$	2,184

	Following its acquisition by the Company, Pulse Systems remains party to the Loan and Security Agreement, as amended (the "Loan Agreement"), with Fifth Third Bank, which currently relates to a revolving loan not to exceed $0.5 million. At September 30, 2013 there were no amounts outstanding. As of June 30, 2013, there was $0.3 million outstanding. The revolving loan matures January 31, 2014 and bears interest at LIBOR plus 3.75%. In addition, a $2.0 million term loan, with a remaining balance of $0.7 million as of September 30, 2013 and $1.3 million as of June 30, 2013. The term loan interest is payable monthly and as of September 30, 2013 is calculated based on LIBOR plus 4.00%, with $167,667 quarterly principal payments due through December 31, 2013 and a final balloon payment of $1,000,000 on January 31, 2014. The term loan effective interest rate is 4.19% as of September 30, 2013. The revolving loan and term loan are secured by a lien on all of the assets of Pulse Systems.

	The Loan Agreement contains financial covenants. At September 30, 2013, the Company was not in compliance with certain financial covenants regarding and adjusted earnings before interest, income tax, depreciation and amortization. Management has not been able to obtain a waiver of this covenant default from the lender.

	In addition, UAHC has pledged its membership interests in Pulse Systems to Fifth Third as additional security for the loans, as set forth in the Membership Interest Pledge Agreement (the "Pledge Agreement").

	On September 28, 2011, the Company issued a Promissory Note (the "Promissory Note") to St. George, a related party, in exchange for a loan in the amount of $400,000 made by St. George to the Company. The Company used the proceeds of the loan for working capital purposes. Interest on the Promissory Note accrued at an annual rate of 10%. Principal and interest payments were due at the maturity date of December 31, 2014, or if the Company were to sell substantially all of its assets before then. However, the Company can pay, without penalty, the Convertible Note before maturity. In the case of default, St. George can convert all or part of the principal amount and the unpaid interest into newly issued shares of the Company's common stock. The initial conversion price was $0.0447 per share.

	On December 9, 2011, the Company issued a Promissory Note (the "Second Promissory Note") in favor of St. George, in exchange for a loan in the amount of $300,000 made by St. George to the Company. The Company will use the proceeds of the loan for working capital purposes. Interest on the Second Promissory Note accrues at an annual rate of 10%. No payments of principal or interest on the Second Promissory Note are due until the Second Promissory Note matures, which is on the earlier of (a) December 31, 2014, or (b) the date of (i) the sale of all or substantially all of the assets of the Company or Pulse Systems, (ii) the merger of the Company or Pulse Systems, LLC, or (iii) the sale of all or substantially all of the equity of the Company or Pulse Systems, LLC. Only upon an event of default (as defined in the Second Promissory Note), the holder of the Second Promissory Note may elect to convert all or any part of the outstanding principal of, and the accrued but unpaid interest on, the Second Promissory Note into newly issued shares of common stock of the Company ("Common Stock") at an initial conversion price of $0.0226 per share.

	On February 9, 2012, the Company issued a Promissory Note (the "Third Promissory Note") in favor of St. George, in exchange for a loan in the amount of $350,000 made by St. George to the Company. The Company will use the proceeds of the loan for working capital purposes. Interest on the Third Promissory Note accrues at an annual rate of 10%. No payments of principal or interest on the Third Promissory Note are due until the Third Promissory Note matures, which is on the earlier of (a) December 31, 2014, or (b) the date of (i) the sale of all or substantially all of the assets of the Company or Pulse Systems, (ii) the merger of the Company or Pulse Systems, LLC, or (iii) the sale of all or substantially all of the equity of the Company or Pulse Systems, LLC. Only upon an event of default (as defined in the Third Promissory Note), the holder of the Third Promissory Note may elect to convert all or any part of the outstanding principal of, and the accrued but unpaid interest on, the Third Promissory Note into newly issued shares of common stock of the Company at an initial conversion price of $0.01903 per share.

	On May 16, 2012, the Company issued a Promissory Note (the "Fourth Promissory Note") in favor of St. George, in exchange for a loan in the amount of $75,000 made by St. George to the Company. The Company will use the proceeds of the loan for working capital purposes. Interest on the Fourth Promissory Note accrues at an annual rate of 10%. No payments of principal or interest on the Fourth Promissory Note are due until the Fourth Promissory Note matures, which is on the earlier of (a) December 31, 2014, or (b) the date of (i) the sale of all or substantially all of the assets of the Company or Pulse Systems, (ii) the merger of the Company or Pulse Systems, LLC, or (iii) the sale of all or substantially all of the equity of the Company or Pulse Systems, LLC. Only upon an event of default (as defined in the Fourth Promissory Note), the holder of the Fourth Promissory Note may elect to convert all or any part of the outstanding principal of, and the accrued but unpaid interest on, the Fourth Promissory Note into newly issued shares of common stock of the Company at an initial conversion price of $0.01793 per share.

	On August 14, 2012, The First, Second, Third and Fourth Promissory Notes were amended to make the indebtedness evidenced by each Promissory Note secured by a) all the assets of the Company, and b) all of the Company's ownership interest in Pulse pursuant to the terms of the St. George Pledge Agreement.

	On August 14, 2012, the Company issued a Promissory Note (the "Fifth Promissory Note") in favor of St. George, in exchange for a loan in the amount of $370,000 made by St. George to the Company. Loan proceeds from the Fifth Promissory Note were transferred by the Company to Pulse. The initial conversion price of the Fifth Promissory Note was $0.010277667. As required by the Purchase Agreement, Pulse entered into that certain Security Agreement by and between Pulse and St George dated August 14, 2012 ("Pulse Security Agreement'), thereby securing the Fifth Promissory Note and the Prior Promissory Notes with all of the assets of Pulse. Pulse also unconditionally guaranteed repayment of and the Fifth Promissory Note Prior Notes by executing that certain Guaranty dated August 14, 2012, in favor of St George ("Pulse Guaranty").

	On October 10, 2012, the Company issued a Promissory Note (the "Sixth Promissory Note") in favor of St. George, a related party, in exchange for a loan in the amount of $50,000 made by St. George to the Company. The Company used the proceeds of the loan for working capital purposes. Interest on the Sixth Promissory Note accrues at an annual rate of 10%. No payments of principal or interest on the Sixth Promissory Note are due until the Sixth Promissory Note matures, which is on the earlier of (a) December 31, 2014, or (b) the date of (i) the sale of all or substantially all of the assets of the Company or Pulse Systems, (ii) the merger of the Company or Pulse Systems, LLC, or (iii) the sale of all or substantially all of the equity of the Company or Pulse Systems, LLC. Only upon an event of default (as defined in the Sixth Promissory Note), the holder of the Sixth Promissory Note may elect to convert all or any part of the outstanding principal of, and the accrued but unpaid interest on, the Sixth Promissory Note into newly issued shares of common stock of the Company. The conversion price is $0.004323 per share.
	If the Company issues any convertible security with a conversion price lower than that of the promissory notes issued by the Company to St. George, discussed above, the conversion prices for those promissory notes automatically reduces to the lower conversion price. Accordingly, the conversion price for each of the promissory notes is $0.004323 per share of the Company's common stock, which is the conversion price of the most recent promissory note. If the Company were to default on the promissory notes, and if St. George were then to elect to convert the $1,545,000 aggregate principal amount the promissory notes, the Company would be obligated to issue to St. George 357,638,880 shares of common stock. This number of shares exceeds the number of the Company's authorized shares of common stock that are available to be issued. An issuance of all of the Company's remaining authorized but unissued shares of common stock to St. George would be highly dilutive to the other holders of the Company's common stock.
	The Company and St George entered into that certain Pledge and Security Agreement dated August 14, 2012 ("St George Pledge Agreement"), thereby providing that the Fifth Promissory Note is secured by all of the Company's ownership interests in its subsidiary, Pulse. The Fifth Promissory Note is also secured by all of the assets of the Company pursuant to that certain Security Agreement between the Company and St George dated August 14, 2012 ("St George Security Agreement"). St George required Pulse to guarantee repayment of the Fifth promissory Note and the Prior Notes, and to secure all such indebtedness by all of the assets of Pulse. As such, Fifth Third Bank and St George entered into that certain Subordination Agreement dated August 17, 2012 ("Subordination Agreement"), thereby indicating that Fifth Third Bank was in a first lien position, and St George was in a subordinate lien position. St George was also required to execute that certain Membership Interest Pledge Agreement dated August 17, 2012, in favor of Fifth Third, thereby pledging to Fifth Third all of its preferred units in Pulse ("Preferred Unit Pledge Agreement").

	On May 29, 2013, the Company reported to Fifth Third Bank that the Company had failed to meet a financial covenant against capital expenditures in excess of $200,000 for the period between July 1, 2012 through June 3, 2013. As a result of St. George's exercised its remedy upon the occurrence of a default event, on June 25, 2013, the Company issued 5,600,000 to St. George, at a price of $0.004323 per share, representing $24,208.80 of the outstanding balance of the Fifth Promissory Note. In addition, the Company issued 875,000 shares of its common shares to Dove Foundation in lieu of cash, at a price of $0.004323 per share, representing $3,782.63 of the outstanding balance of the Sixth Promissory Note.

	Interest expense was approximately $34,000 and $58,000 for three months ended September 30, 2013 and 2012, respectively. Accrued interest as of September 30, 2013 and June 30, 2013 was $208 and $192, respectively.

REDEEMABLE_PREFERRED_MEMBER_UN

REDEEMABLE PREFERRED MEMBER UNITS	3 Months Ended
REDEEMABLE PREFERRED MEMBER UNITS	Sep. 30, 2013
REDEEMABLE PREFERRED MEMBER UNITS [Abstract]	'
REDEEMABLE PREFERRED MEMBER UNITS	'
	NOTE 7 – REDEEMABLE PREFERRED MEMBER UNITS

	In connection with the acquisition of Pulse, Pulse Systems also entered into a Redemption Agreement, dated June 18, 2010 (the "Redemption Agreement"), with Pulse Systems Corporation, the holder of all of the outstanding preferred units in Pulse Systems. The aggregate redemption price is $3.99 million for the preferred units, including the accrued but unpaid return on such units, which reflects a $0.83 million reduction from the actual outstanding amount as of the date of the agreement. In addition, the 14% dividend rate on the preferred units is eliminated, subject to reinstatement if there is a default as explained in the next sentence. Failure to make any of the redemption payments results in the increase of the redemption price for it preferred units by $0.83 million and a 14% per annum cumulative (but not compounded) return on the aggregate amounts of the unredeemed preferred units plus the $0.83 million commencing on the date of default. Pulse Systems Corporation agreed to the redemption of its preferred units over a two-year period, commencing with a cash payment made at closing of $1.75 million. On August 30, 2011, St. George Investments purchased the preferred stock held by Pulse Corporation in Pulse Systems, LLC. The obligations of Pulse Systems under the redemption agreement are subordinate to its obligations under the Loan Agreement and Pledge Agreement.

	On January 1, 2012, Pulse Systems was in default of the Redemption Agreement. As a result, the $0.83 million reduction from the amount outstanding at June 18, 2010 was reinstated. In addition, 14% interest on the preferred amount began from the default date of January 1, 2012. The redeemable preferred units were recorded in the September 30, 2013 and June 30, 2013 consolidated balance sheets at a value of approximately $3.0 million and $2.9 million, respectively, discounted using an interest rate of 12%.

NET_LOSS_PER_COMMON_SHARE

NET LOSS PER COMMON SHARE	3 Months Ended
NET LOSS PER COMMON SHARE	Sep. 30, 2013
NET LOSS PER COMMON SHARE [Abstract]	'
NET LOSS PER COMMON SHARE	'
	NOTE 8– NET LOSS PER COMMON SHARE
	Basic net loss per share excluding dilution has been computed by dividing net loss by the weighted average number of common shares outstanding for the period. Diluted net loss per share is computed using the treasury stock method for outstanding stock options and warrants. For the three months ended September 30, 2013, the Company incurred a net loss. Accordingly, no common stock equivalents for outstanding stock options and warrants have been included in the computation of diluted net loss per share for such periods as the impact would be anti-dilutive.

COMPREHENSIVE_LOSS

COMPREHENSIVE LOSS	3 Months Ended
COMPREHENSIVE LOSS	Sep. 30, 2013
COMPREHENSIVE LOSS [Abstract]	'
COMPREHENSIVE LOSS	'
	NOTE 9 –COMPREHENSIVE LOSS

	There were no other items of comprehensive income or loss, resulting in comprehensive income being the same amount as net income for the three months ended September 30, 2013 and 2012.

SHARE_BASED_COMPENSATION

SHARE BASED COMPENSATION	3 Months Ended
SHARE BASED COMPENSATION	Sep. 30, 2013
SHARED BASED COMPENSATION [Abstract]	'
SHARE BASED COMPENSATION	'
	NOTE 10 –SHARE BASED COMPENSATION

	The Company recognizes the compensation cost relating to share-based payment transactions in the Company's consolidated financial statements. That cost is measured based on the fair value of the equity instruments issued on the date of grant. There was no stock-based compensation expense for the three months ended September 30, 2013 and 2012.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
RELATED PARTY TRANSACTIONS	Sep. 30, 2013
RELATED PARTY TRANSACTIONS [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	NOTE 11 – RELATED PARTY TRANSACTIONS

	Promissory Notes

	On September 28, 2011, the Company issued a Promissory Note (the "Promissory Note") in favor of St. George, in exchange for a loan amount of $400,000 made by St. George to the Company.

	On December 9, 2011, the Company issued a Promissory Note (the "Second Promissory Note") in favor of St. George, in exchange for a loan in the amount of $300,000 made by St. George to the Company.

	On February 9, 2012, the Company issued a Promissory Note (the "Third Promissory Note") in favor of St. George, in exchange for a loan in the amount of $350,000 made by St. George to the Company.

	On May 16, 2012, the Company issued a Promissory Note (the "Fourth Promissory Note") in favor of St. George in exchange for a loan in the amount of $75,000 made by St. George to the Company.

	On August 14, 2012, the Company issued a Promissory Note (the "Fifth Promissory Note") in favor of St. George in exchange for a loan in the amount of $370,000 made by St. George to the Company.

	On October 10, 2012, the Company issued a Promissory Note (the "Sixth Promissory Note") in favor of St. George in exchange for a loan in the amount of $50,000 made by St. George to the Company.

	See Note 6 "Notes Payable" for additional discussion of the Promissory Notes discussed above.

	Reimbursement Agreement

	On June 23, 2011, the Company entered into a Reimbursement Agreement and Mutual Release (the "Reimbursement Agreement") with various parties (collectively, the "Parties"), including Strategic Turnaround Equity Partners, L.P. (Cayman), a Cayman Islands limited partnership ("STEP"), Bruce R. Galloway ("Galloway"), St. George Investments, LLC, an Illinois limited liability company ("St. George"), John M. Fife ("Fife"), and several of their respective affiliates. St. George is controlled by Mr. John M. Fife, who is the Company's Chairman, CEO and President.

	Under the Reimbursement Agreement, the Parties agreed to dismiss the litigation between them in the U.S. District Court for the Eastern District of Michigan, the Circuit Court for Wayne County, Michigan, and the Michigan Court of Appeals, as well as to release each other from liability in connection with any issue related to the litigation, in exchange for payments of $5,000 by each of the Company and St. George to STEP (for a total of $10,000). The Parties filed a Joint Stipulation of Dismissal on June 27, 2011.

	As part of the Reimbursement Agreement and as further consideration for the releases, STEP, its principals and affiliates, including Galloway, agreed that for 20 years they would not (i) purchase any shares of common stock of the Company ("Common Stock"), (ii) take any insurgent action against the Company, engage in any type of proxy challenge, tender offer, acquisition or battle for corporate control with respect to the Company, (iii) initiate any lawsuit or governmental proceeding against the Company, its affiliates or any of their respective directors, officers, employees or agents, or (iv) take any action that would encourage any of the foregoing.

	In addition, under the Reimbursement Agreement, each of the Company and St. George agreed to reimburse STEP in the amount of $225,409 (for a total of $450,819) for expenses incurred by STEP, Galloway and their affiliates in connection with the proxy contest for the election of directors to the Company's Board of Directors (the "Board") in 2010. St. George paid $225,409 in cash on June 27, 2011. The payment of $225,409 by the Company is payable from the proceeds of the sale of artwork owned by the Company. However, the Company's payment obligation will be due and payable upon the occurrence of the earlier of (i) the Company's receipt of at least $225,409 from an escrow held in the State of Tennessee, (ii) a refinancing of the Company's credit facility with Fifth Third Bank dated March 31, 2009, as amended June 30, 2011, or (iii) June 12, 2012. The Company was unable to make the required payments at that time.

	In connection with the Reimbursement Agreement, Galloway resigned from the Board, on June 23, 2011.

	In addition, in connection with the Reimbursement Agreement, on June 24, 2011, St. George purchased 774,151 shares of the Common Stock owned by STEP, Galloway and their affiliates at a price of $0.20112 per share for a total purchase price of $155,697 (the "Stock Purchase"). Finally, pursuant to the Waiver Agreement dated June 23, 2011, between St. George, the Company, STEP, Galloway and others, STEP, Galloway and their affiliates agreed to sell in the open market within 30 days all of their shares of the Company's common stock that were not purchased by St. George. After this 30-day period, STEP, its principals and affiliates, including Galloway, will own no Common Stock and are prohibited from owning Common Stock for 20 years in the future.

	On November 14, 2012, the Company entered into a Settlement Agreement and Mutual Release (the "Settlement Agreement") with various parties (collectively, the "Parties"), including Strategic Turnaround Equity Partners, L.P. (Cayman), a Cayman Islands limited partnership ("STEP"), Bruce R. Galloway ("Galloway"), St. George Investments, LLC, an Illinois limited liability company ("St. George"), John M. Fife ("Fife"), and several of their respective affiliates. St. George is controlled by Mr. John M. Fife, who is the Company's Chairman, CEO and President. Under the Settlement Agreement, the Company paid $125,410 to STEP on November 14, 2012. The Company also agreed to assign to STEP the rights to the sale proceeds of certain artwork with a value of $58,500, of which the first installment and second installment totaling $22,500 were paid on November 14, 2012. The Company also assigned to STEP the right to receive an aggregate amount of up to $41,500 in net proceeds from the sale of certain other artwork or from the release of money from an escrow account maintained with the State of Tennessee, whichever occurs first. In exchange for these payments and assignments, which total $225,410, STEP, Galloway and their affiliates have released UAHC from making the $225,410 payment required under the Reimbursement Agreement.

	Standstill Agreement
	On March 19, 2010, the Company and St. George Investments, LLC ("St. George"), which on that date was a 23.13% owner of the Company, entered into a Voting and Standstill Agreement (the "Standstill Agreement"). See Note 13 for additional information on the Standstill Agreement.

	Management Services Agreement

	The Company paid approximately $29,000 and $28,000 for the three month ended September 30, 2013 and 2012, respectively, to Wacker Services, Inc. an affiliate Company, for consulting services and reimbursements for consulting, rent, and utilities of shared office space.

COMMITMENT_CONTINGENCIES

COMMITMENT & CONTINGENCIES	3 Months Ended
COMMITMENT & CONTINGENCIES	Sep. 30, 2013
COMMITMENT & CONTINGENCIES [Abstract]	'
COMMITMENT & CONTINGENCIES	'
	NOTE 12 – COMMITMENT & CONTINGENCIES

	Standstill Agreement

	On March 19, 2010, the Company and St. George, which on that date was a 23.13% beneficial owner of the Company, entered into a Voting and Standstill Agreement (the "Standstill Agreement"). St. George is an Illinois limited liability company that is controlled by Mr. John M. Fife, who is the Company's Chairman, CEO and President. On June 7, 2010, the Company and St. George entered into an Amendment to the Voting and Standstill Agreement (the "Amendment"), and then The Dove Foundation ("Dove") entered into a Joinder to the Voting and Standstill Agreement. On June 18, 2010, the Company, St. George and Dove entered into an Acknowledgement and Waiver of Certain Provisions in the Voting and Standstill Agreement, whereby St. George and Dove agreed that the Pulse Systems acquisition shall not be considered a "Triggering Event" under the Standstill Agreement.

	Under the Standstill Agreement, St. George and Dove each have the right (the "Put") to require the Company to purchase some or all of its shares of the Company's common stock ("Shares") at an exercise price of $1.26 per share.

	The Company had the right (the "Call") to purchase all of the Shares owned by St. George and Dove at an exercise price of $1.26 per Share, if the Call was exercised between July 1, 2011 and September 30, 2011. The Call expired on September 30, 2011.

	Also under the Standstill Agreement, the Company agreed to maintain certain reserves of its unrestricted cash on its balance sheet, initially equal to 20% of the Company's pro forma estimate of its 2010 fiscal year end shareholders' equity and then equal to the Company's actual 2010 fiscal year-end shareholders' equity thereafter. The Company was unable to maintain such cash reserves in 2010 and entered into the Amendment, whereby St. George and Dove waived such cash reserve requirement, provided that the Company replaced such cash reserves with other collateral that is reasonably acceptable to St. George. To date, the Company has not replaced such cash reserves with other collateral. As a result, the Company has not replaced such cash reserves with other collateral. As a result, the Company is in default of the Standstill Agreement, which gave St. George and Dove the right to exercise the Put at any time. Pursuant to the Second Amendment to Voting and Standstill Agreement dated November 3, 2011, each of St. George and Dove agreed to forbear from exercising its Put Option during the then-present Put Exercise Period in exchange for the Company's agreement to postpone the Put Commencement Date until October 1, 2012 (and either or both of St. George and Dove may exercise its Put Option during the Put Exercise Period commencing on such date), provided that the Put Commencement Date would accelerate, and either or both of St. George and Dove may elect to exercise the Put Option upon the occurrence of any one of certain events, including: 1) the Company or Pulse defaults under any loan agreement or debt instrument, including without limitation Pulse's credit facility with Fifth Third Bank, N.A. and any promissory note made by the Company in favor of St. George (including such promissory notes dated September 28, 2011, December 9, 2011, February 9, 2012, and at any time thereafter; 2) the Company ceases to be current in its periodic reporting, or 3) ceases to be subject to periodic reporting requirements, under Section 13 of the Securities Exchange Act of 1934, as amended.

	On May 15, 2012, the Company entered into the Third Amendment to Voting and Standstill Agreement (the "Third Amendment"). Pursuant to the Third Amendment, St. George and Dove agreed to forbear from exercising their Put Option during the Put Exercise Period whose commencement was accelerated to December 31, 2012, as a result of defaults by the Company under certain loan covenants in its Loan and Security Agreement with Fifth Third Bank, as further described in Note 10 to these Financial Statements. The Third Amendment also reestablished October 1, 2012, as the Put Commencement Date under the Voting and Standstill Agreement and amended the Voting and Standstill Agreement such that any further acceleration of the Put Option will be at the discretion of St. George or Dove, upon the occurrence of certain specified events.

	On January 10, 2013, the Company entered into a Fourth Amendment to Voting and Standstill Agreement (the "Fourth Amendment") with St. George and Dove. The Fourth Amendment further amends the Voting and Standstill Agreement dated March 19, 2010, between the Company and St. George, which was previously amended by (i) the Amendment to Voting and Standstill Agreement dated June 7, 2010, (ii) the Agreement to Join the Voting and Standstill Agreement by Dove dated June 7, 2010, (iii) the Acknowledgment and Waiver of Certain Provisions of the Voting and Standstill Agreement dated June 18, 2010, (iv) the Second Amendment to Voting and Standstill Agreement dated November 3, 2011, and (v) the Third Amendment to Voting and Standstill Agreement dated May 15, 2012 (as so amended, the "Voting and Standstill Agreement"). In connection with the Fourth Amendment, St. George and Dove have agreed to forbear on exercising their rights to cause the Company to purchase their respective shares of the Company's common stock, and the Company has agreed to postpone the "Put Commencement Date" (as defined in the Voting and Standstill Agreement) until October 1, 2013. As a result, the "Put Exercise Period" (as defined in the Voting and Standstill Agreement) will end on March 30, 2014.

	As of September 30, 2013, the put obligation is recorded at a fair value of $5,694,218 in current liabilities in the accompanying consolidated financial statements. If St. George and Dove were to exercise the Put with respect to all of their Shares, assuming that at the time of exercise St. George and Dove own the same number of Shares that they owned at September 30, 2013, then the costs to the Company would be $10,916,319 and $3,123,095, respectively.

	Litigation

	From time to time, the Company may become involved in litigation relating to claims arising out of its operations in the normal course of business. We are not involved in any pending legal proceeding or litigation and, to the best of our knowledge, no governmental authority is contemplating any proceeding to which we are a party or to which any of our properties is subject, which would reasonably be likely to have a material adverse effect on the Company.

RECENTLY_ENACTED_ACCOUNTING_PR

RECENTLY ENACTED ACCOUNTING PRONOUNCEMENTS	3 Months Ended
RECENTLY ENACTED ACCOUNTING PRONOUNCEMENTS	Sep. 30, 2013
RECENTLY ENACTED ACCOUNTING PRONOUNCEMENTS [Abstract]	'
RECENTLY ENACTED ACCOUNTING PRONOUNCEMENTS	'
	NOTE 13 – RECENTLY ENACTED ACCOUNTING PRONOUNCEMENTS

	From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board ("FASB") or other standard setting bodies that are adopted by the Company as of the effective dates. Unless otherwise discussed, management believes that the impact of recently issued standards that are not yet effective will not have a material impact on the Company's financial position or results of operations upon adoption.

UNAUDITED_SEGMENT_FINANCIAL_IN

UNAUDITED SEGMENT FINANCIAL INFORMATION	3 Months Ended
UNAUDITED SEGMENT FINANCIAL INFORMATION	Sep. 30, 2013
UNAUDITED SEGMENT FINANCIAL INFORMATION [Abstract]	'
UNAUDITED SEGMENT FINANCIAL INFORMATION	'
	NOTE 14 – UNAUDITED SEGMENT FINANCIAL INFORMATION
	Summarized financial information for the Company's principal operations, as of and for the three months September 30, 2013 and 2012, is as follows (in thousands):

	Three Months Ended		Management Companies (1)			Contract Manufacturing Services (2)			Corporate & Eliminations			Consolidated Company
	30-Sep-13		Management Companies (1)			Contract Manufacturing Services (2)			Corporate & Eliminations			Consolidated Company
	Revenue – external customers		$	−		$	1,824		$	−		$	1,824
	Revenue – intersegment			−			−			−			−
	Total revenue		$	−		$	1,824		$	−		$	1,824
	Loss from continuing operations, before income taxes		$	(94	)	$	(249	)	$	−		$	(343	)
	As of September 30, 2013
	Segment assets		$	10,498		$	15,133		$	(10,247	)	$	15,384

	Three Months Ended		Management Companies (1)			Contract Manufacturing Services (2)			Corporate & Eliminations			Consolidated Company
	30-Sep-12		Management Companies (1)			Contract Manufacturing Services (2)			Corporate & Eliminations			Consolidated Company
	Revenue – external customers		$	−		$	1,910		$	−		$	1,910
	Revenue – intersegment			−			−			−
	Total revenue		$	−		$	1,910		$	−		$	1,910
	Earnings (loss) from continuing operations, before income taxes		$	(216	)	$	212		$	−		$	(4	)
	As of September 30, 2012
	Segment assets		$	10,417		$	15,172		$	(10,101	)	$	15,488

		1)	Management Companies: United American Healthcare Corporation and United American of Tennessee, Inc.
		2)	Pulse Systems: Provider of Contract Manufacturing Services to the medical device industry

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	3 Months Ended
SUBSEQUENT EVENTS	Sep. 30, 2013
SUBSEQUENT EVENTS [Abstract]	'
SUBSEQUENT EVENTS	'
	NOTE 15 – SUBSEQUENT EVENTS

	The Company has performed a review of events subsequent to the balance sheet date.

	On October 10, 2013, the Company issued a Promissory Note (the "Seventh Promissory Note") in favor of St. George, in exchange for a loan in the amount of $50,000 made by St. George to the Company. The Company will use the proceeds of the loan for working capital purposes.

	The principal amount of the Note is $50,000. Interest on the Note accrues at an annual rate of 10%. No payments of principal or interest on the Note are due until the Note matures, which is on the earlier of (a) December 31, 2015, or (b) the date of (i) the sale of all or substantially all of the assets of the Company or Pulse Systems, (ii) the merger of the Company or Pulse Systems, or (iii) the sale of all or substantially all of the equity of the Company or Pulse Systems.

	Only upon an event of default (as defined in the Note), the holder of the Note may elect to convert all or any part of the outstanding principal of, and the accrued but unpaid interest on, the Note into newly issued shares of common stock of the Company ("Common Stock") at a conversion price of $0.09614 per share. The conversion price is based on 110% of the average of the closing bid prices for the Common Stock on the 30 trading days ending October 9, 2013, which was the date on which the Company's Board of Directors (the "Board") approved the Note and the related loan transaction.

	On October 9, 2013, the Company entered into a Fifth Amendment to Voting and Standstill Agreement (the "Fifth Amendment") with St. George, and Dove. St. George is an affiliate of John M. Fife, who is the President, CEO, Chairman, and controlling shareholder of the Company.

	The Fifth Amendment further amends the Voting and Standstill Agreement dated March 19, 2010, between the Company and St. George, which was previously amended by (i) the Amendment to Voting and Standstill Agreement dated June 7, 2010, (ii) the Agreement to Join the Voting and Standstill Agreement by Dove dated June 7, 2010, (iii) the Acknowledgment and Waiver of Certain Provisions of the Voting and Standstill Agreement dated June 18, 2010, (iv) the Second Amendment to Voting and Standstill Agreement dated November 3, 2011, (v) the Third Amendment to Voting and Standstill Agreement dated May 15, 2012, and (vi) the Fourth Amendment to Voting and Standstill Agreement dated January 10, 2013 (as so amended, the "Voting and Standstill Agreement").

	In connection with the Fifth Amendment, St. George and Dove have agreed to forbear on exercising their rights to cause the Company to purchase their respective shares of the Company's common stock, and the Company has agreed to postpone the "Put Commencement Date" (as defined in the Voting and Standstill Agreement) until October 1, 2014. As a result, the "Put Exercise Period" (as defined in the Voting and Standstill Agreement) will end on March 30, 2015. In addition, the Fifth Amendment deletes certain provisions in the Voting and Standstill Agreement which have become inapplicable or obsolete, such as proxy and standstill provisions, call options, preferred stock calls and board observation rights, and it revises the definition of "Conversion Shares" therein to include share of the Company's common stock issuable upon conversion of any security or instrument issued by the Company, including any promissory note.

	At a meeting held on October 9, 2013, The Company's Board of Directors set December 13, 2013 as the date for the 2013 annual meeting of the Company's shareholders, and set November 1, 2013 as the record date for the 2013 annual meeting.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Sep. 30, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
Goodwill	'
Goodwill	a.	Goodwill. Goodwill resulting from business acquisitions is carried at cost. The carrying amount of goodwill is tested for impairment at least annually at the reporting unit level, as defined, and will only be reduced if it is found to be impaired or is associated with assets sold or otherwise disposed of. There was no goodwill impairment charges recorded during the three months ended September 30, 2013 or 2012.
Inventories	'
	b.	Inventories. Inventories are valued at the lower of cost, on a first-in, first-out method, or market. Work in process and finished goods include materials, labor and allocated overhead.

	Inventories consist of the following at September 30, 2013 and June 30, 2013, (in thousands):

			September 30,			June 30,
			2013			2013
	Raw materials		$	254		$	213
	Work in process			185			327
	Finished goods			22			38
	Inventories		$	461		$	578
Other Intangibles	'
	c.	Other Intangibles. Intangibles assets are amortized over their estimated useful lives using the straight-line method. The following is a summary of intangible assets subject to amortization as of September 30, 2013 and June 30, 2013, including the retroactive adjustments for final valuation of such intangible assets (in thousands):

			September 30,			June 30,
			2013			2013
	Customer list		$	2,927		$	2,927
	Less: accumulated amortization			(1,406	)		(1,298	)
	Other intangible assets, net		$	1,521		$	1,629

	Amortization expense was $0.1 million for the three months ended September 30, 2013 and 2012, respectively.
Fair Value Measurements	'
	d.	Fair Value Measurements. To prioritize the inputs the Company uses in measuring fair value, the Company applies a three-tier fair value hierarchy. These tiers include: Level 1, defined as observable inputs such as quoted prices in active markets; Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and Level 3, reflects management's best estimate of what market participants would use in pricing the asset or liability at the measurement date. Consideration was given to the risk inherent in the valuation technique and the risk inherent in the inputs to the model. Determining which hierarchical level an asset or liability falls within requires significant judgment. The Company evaluates its hierarchy disclosures each quarter. The following table summarizes the financial instruments measured at fair value in the Consolidated Balance Sheet as of September 30, 2013 and June 30, 2013:

	30-Sep-13		Fair Value Measurements
			Level 1			Level 2			Level 3		Total
	Liabilities
	Interest rate swaps		$	-		$	3		$	-	$	3
	Put obligation on common stock		$	-		$	5,694		$	-	$	5,694

	30-Jun-13		Fair Value Measurements
			Level 1			Level 2			Level 3		Total
	Liabilities
	Interest rate swaps		$	-		$	6		$	-	$	6
	Put obligation on common stock		$	-		$	5,694		$	-	$	5,694

	The Company uses an interest swap to manage the risk associated with its floating long-term notes payable. As interest rates changes, the differential paid or received is recognized in interest expense for the period. In addition, the change in fair value of the swaps is recognized as interest expense or income during each reporting period. As of September 30, 2013, the fair value of the interest rate swap was determined to be $3,000 using valuation models rather than actual quotes. The Company has not designated these interest rate swaps for hedge accounting.

	As of September 30, 2013, the aggregate notional amount of the swap agreements was $0.6 million, which will mature on March 31, 2014. The notional amount of the swap will decrease by $0.3 million each quarter or $1.2 million each year. The Company is exposed to credit loss in the event of nonperformance by the counterpart to the interest rate swap agreements. The interest rate swaps are classified within level 2 of the fair market measurements.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	Sep. 30, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
Schedule of inventories	'
	Inventories consist of the following at September 30, 2013 and June 30, 2013, (in thousands):

		September 30,			June 30,
		2013			2013
	Raw materials	$	254		$	213
	Work in process		185			327
	Finished goods		22			38
	Inventories	$	461		$	578
Summary of intangible assets subject to amortization	'
	The following is a summary of intangible assets subject to amortization as of September 30, 2013 and June 30, 2013, including the retroactive adjustments for final valuation of such intangible assets (in thousands):

		September 30,			June 30,
		2013			2013
	Customer list	$	2,927		$	2,927
	Less: accumulated amortization		(1,406	)		(1,298	)
	Other intangible assets, net	$	1,521		$	1,629
Financial instruments measured at fair value on a recurring basis	'
	The following table summarizes the financial instruments measured at fair value in the Consolidated Balance Sheet as of September 30, 2013 and June 30, 2013:

	30-Sep-13	Fair Value Measurements
		Level 1			Level 2			Level 3		Total
	Liabilities
	Interest rate swaps	$	-		$	3		$	-	$	3
	Put obligation on common stock	$	-		$	5,694		$	-	$	5,694

	30-Jun-13	Fair Value Measurements
		Level 1			Level 2			Level 3		Total
	Liabilities
	Interest rate swaps	$	-		$	6		$	-	$	6
	Put obligation on common stock	$	-		$	5,694		$	-	$	5,694

DISCONTINUED_OPERATIONS_Tables

DISCONTINUED OPERATIONS (Tables)	3 Months Ended
	Sep. 30, 2013
DISCONTINUED OPERATIONS [Abstract]	'
Summary of revenues and income from discontinued operations	'
	A summary of revenues and income from discontinued operations were as follows (in thousands):

		For the Three Months Ended
		September 30,
		2013		2012
	Revenues	$	-	$	-
	Income from discontinued operations, before income taxes		5		87

NOTES_PAYABLE_Tables

NOTES PAYABLE (Tables)	3 Months Ended
NOTES PAYABLE (Tables)	Sep. 30, 2013
NOTES PAYABLE [Abstract]	'
Long-term borrowings	'
	The Company's long-term borrowings consist of the following at September 30, 2013, and June 30, 2013, respectively (in thousands):

		September 30,			June 30,
		2013			2013
	Notes payable to bank	$	1,167		$	1,333
	Notes payable to related party		1,517			1,517
	Revolving loan		-			295
	Total debt		2,684			3,145
	Less: current portion		(1,167	)		(961	)
	Total long-term debt	$	1,517		$	2,184

UNAUDITED_SEGMENT_FINANCIAL_IN1

UNAUDITED SEGMENT FINANCIAL INFORMATION (Tables)	3 Months Ended
UNAUDITED SEGMENT FINANCIAL INFORMATION (Tables)	Sep. 30, 2013
UNAUDITED SEGMENT FINANCIAL INFORMATION [Abstract]	'
Summarized financial information of the entity's continuing operations	'
	Summarized financial information for the Company's principal operations, as of and for the three months September 30, 2013 and 2012, is as follows (in thousands):

	Three Months Ended		Management Companies (1)			Contract Manufacturing Services (2)			Corporate & Eliminations			Consolidated Company
	30-Sep-13		Management Companies (1)			Contract Manufacturing Services (2)			Corporate & Eliminations			Consolidated Company
	Revenue – external customers		$	−		$	1,824		$	−		$	1,824
	Revenue – intersegment			−			−			−			−
	Total revenue		$	−		$	1,824		$	−		$	1,824
	Loss from continuing operations, before income taxes		$	(94	)	$	(249	)	$	−		$	(343	)
	As of September 30, 2013
	Segment assets		$	10,498		$	15,133		$	(10,247	)	$	15,384

	Three Months Ended		Management Companies (1)			Contract Manufacturing Services (2)			Corporate & Eliminations			Consolidated Company
	30-Sep-12		Management Companies (1)			Contract Manufacturing Services (2)			Corporate & Eliminations			Consolidated Company
	Revenue – external customers		$	−		$	1,910		$	−		$	1,910
	Revenue – intersegment			−			−			−
	Total revenue		$	−		$	1,910		$	−		$	1,910
	Earnings (loss) from continuing operations, before income taxes		$	(216	)	$	212		$	−		$	(4	)
	As of September 30, 2012
	Segment assets		$	10,417		$	15,172		$	(10,101	)	$	15,488

		1)	Management Companies: United American Healthcare Corporation and United American of Tennessee, Inc.
		2)	Pulse Systems: Provider of Contract Manufacturing Services to the medical device industry

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	3 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Jun. 30, 2013
Goodwill [Abstract]	'	'	'
Goodwill impairment	$0	$0	'
Inventories [Abstract]	'	'	'
Raw materials	254,000	'	213,000
Work in process	185,000	'	327,000
Finished goods	22,000	'	38,000
Inventories	461,000	'	578,000
Other Intangibles [Abstract]	'	'	'
Customer list	2,927,000	'	2,927,000
Less: accumulated amortization	-1,406,000	'	-1,298,000
Intangible assets, net	1,521,000	'	1,629,000
Amortization expense	100,000	100,000	'
Interest Rate Swap [Member] \| Recurring [Member]	'	'	'
Liabilities:	'	'	'
Derivative financial instrument	3,000	'	6,000
Interest Rate Swap [Member] \| Level 1 [Member] \| Recurring [Member]	'	'	'
Liabilities:	'	'	'
Derivative financial instrument	0	'	0
Interest Rate Swap [Member] \| Level 2 [Member]	'	'	'
Liabilities:	'	'	'
Fair Value of interest rate swaps using valuation methods other than quotes	3,000	'	'
Aggregate notional amount of swap agreement	600,000	'	'
Maturity date of interest rate swap	31-Mar-14	'	'
Quarterly decrease in notional amount of interest rate derivative	300,000	'	'
Annual decrease in notional amount of interest rate derivate	1,200,000	'	'
Interest Rate Swap [Member] \| Level 2 [Member] \| Recurring [Member]	'	'	'
Liabilities:	'	'	'
Derivative financial instrument	3,000	'	6,000
Interest Rate Swap [Member] \| Level 3 [Member] \| Recurring [Member]	'	'	'
Liabilities:	'	'	'
Derivative financial instrument	0	'	0
Put option on common stock [Member] \| Recurring [Member]	'	'	'
Liabilities:	'	'	'
Derivative financial instrument	5,694,000	'	5,694,000
Put option on common stock [Member] \| Level 1 [Member] \| Recurring [Member]	'	'	'
Liabilities:	'	'	'
Derivative financial instrument	0	'	0
Put option on common stock [Member] \| Level 2 [Member] \| Recurring [Member]	'	'	'
Liabilities:	'	'	'
Derivative financial instrument	5,694,000	'	5,694,000
Put option on common stock [Member] \| Level 3 [Member] \| Recurring [Member]	'	'	'
Liabilities:	'	'	'
Derivative financial instrument	$0	'	$0

ACQUISITION_Details

ACQUISITION (Details) (Pulse [Member], USD $)	1 Months Ended	12 Months Ended
ACQUISITION (Details) (Pulse [Member], USD $)	Jul. 12, 2010	Jun. 18, 2010	Jun. 30, 2010
Pulse [Member]	'	'	'
Business Acquisition [Line Items]	'	'	'
Percentage of common units and warrants purchase from Pulse (in hundredths)	'	100.00%	'
Total Consideration	'	$9,460,000	'
Cash paid at closing	'	3,400,000	'
Note payable	'	1,750,000	'
UAHC common stock (in shares)	1,608,039	'	'
UAHC common stock	884,000	1,600,000	'
Obligation for estimated purchase price adjustment	'	210,364	'
Funding obligations	'	2,500,000	'
Fair value of common stock recorded as accrued purchase price	'	'	1,050,000
Term loan assumed	'	4,250,000	'
Redemption amount of preferred unit	'	3,990,000	'
Redemption of preferred stock under business acquisition	'	1,750,000	'
Remaining preferred units redemption period	'	'2 years	'
Payment on outstanding term loan	'	750,000	'
Total funding for remaining redemption payments	'	$2,240,000	'

DISCONTINUED_OPERATIONS_Detail

DISCONTINUED OPERATIONS (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Summary of revenues and income loss from discontinued operations [Abstract]	'	'
Revenues	$0	$0
Income from discontinued operations, before income taxes	$5	$87

NOTES_PAYABLE_Details

NOTES PAYABLE (Details) (USD $)

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

Sep. 30, 2013

Sep. 30, 2012

Jun. 30, 2013

Sep. 30, 2013

Jun. 30, 2013

Sep. 30, 2013

Jun. 30, 2013

Jan. 31, 2014

Sep. 30, 2013

Jun. 30, 2013

Sep. 30, 2013

Jun. 30, 2013

Sep. 30, 2013

Jun. 30, 2013

Sep. 30, 2013

Sep. 28, 2011

Sep. 30, 2013

Dec. 09, 2011

Sep. 30, 2013

Feb. 09, 2012

Sep. 30, 2013

16-May-12

Jun. 30, 2013

Jun. 25, 2013

Aug. 14, 2012

Sep. 30, 2013

Oct. 10, 2012

Jun. 30, 2013

Jun. 25, 2013

Revolving loan [Member]

Term Loan [Member]

Revolving loan [Member]

Notes Payable to Banks [Member]

Notes Payable to Related Party [Member]

Promissory Note [Member]

Fifth Third Bank [Member]

St. George [Member]

Second Promissory Note [Member]

Third Promissory Note [Member]

Fourth Promissory Note [Member]

Fifth Promissory Note [Member]

Sixth Promissory Note [Member]

LIBOR [Member]

Subsequent Event [Member]

LIBOR [Member]

St. George [Member]

Dove Foundation [Member]

Long-term borrowings [Abstract]

Total debt

$2,684,000

$3,145,000

$295,000

$1,167,000

$1,333,000

$1,517,000

Less: current portion

-1,167,000

-961,000

Total long-term debt

1,517,000

2,184,000

Promissory note amount issued

1,545,000

400,000

300,000

350,000

75,000

370,000

50,000

Interest rate on convertible note (in hundredths)

10.00%

Debt instrument, maturity date

31-Dec-14

Maturity date description

'(a) December 31, 2014, or (b) the date of (i) the sale of all or substantially all of the assets of the Company or Pulse Systems, (ii) the merger of the Company or Pulse Systems, LLC, or (iii) the sale of all or substantially all of the equity of the Company or Pulse Systems, LLC.

Initial conversion price (in dollars per share)

$0.04

$0.02

$0.01

$0.00

Conversion price (in dollars per share)

$0.00

Stock issued upon conversion of convertible notes

357,638,880

5,600,000

875,000

Outstanding amount upon conversion of debt

24,208.80

3,782.63

Interest expense

34,000

58,000

Accrued interest

208,000

192,000

Line of Credit Facility [Line Items]

Maximum borrowing capacity

500,000

200,000

Amount outstanding

300,000

700,000

1,300,000

Date of Maturity

31-Jan-14

Description of variable rate basis

'LIBOR plus 3.75%

'LIBOR plus 4%

Basis spread on variable rate (in hundredths)

3.75%

4.00%

Amount of final balloon payment

1,000,000

Effective interest rate (in hundredths)

4.19%

Quarterly principal payment

167,667

Description of the amount of capital expenditure default on financial covenants

'in excess of $200000

Amount of capital expenditure default on financial covenants

$200,000

REDEEMABLE_PREFERRED_MEMBER_UN1

REDEEMABLE PREFERRED MEMBER UNITS (Details) (Redemption Agreement [Member], USD $)	Sep. 30, 2013	Jun. 30, 2013	Jun. 18, 2010
In Millions, unless otherwise specified	Sep. 30, 2013	Jun. 30, 2013	Jun. 18, 2010
Redemption Agreement [Member]	'	'	'
Redeemable Preferred Units [Line Items]	'	'	'
Date of redemption agreement	'	'	18-Jun-10
Aggregate redemption amount	'	'	$3.99
Accrued return on preferred units	'	'	0.83
Rate of dividend on preferred units (in hundredths)	'	'	14.00%
Increase in redemption price	'	'	0.83
Percentage of return on unredeemed units (in hundredths)	'	'	14.00%
Redemption period of preferred units	'	'	'2 years
Cash payment at closing	'	'	1.75
Value of redeemable preferred member units	$3	$2.90	'
Interest rate used (in hundredths)	12.00%	'	'

SHARE_BASED_COMPENSATION_Detai

SHARE BASED COMPENSATION (Details) (USD $)	3 Months Ended
SHARE BASED COMPENSATION (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2012
SHARED BASED COMPENSATION [Abstract]	'	'
Share-based compensation expense	$0	$0

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (USD $)

12 Months Ended

3 Months Ended

1 Months Ended

0 Months Ended

Jun. 30, 2011

Jun. 27, 2011

Mar. 19, 2010

Jun. 27, 2011

Jun. 24, 2011

Sep. 28, 2011

Dec. 09, 2011

Feb. 09, 2012

16-May-12

Aug. 14, 2012

Oct. 10, 2012

Sep. 30, 2013

Sep. 30, 2012

Jun. 30, 2011

Nov. 14, 2013

Nov. 14, 2012

Nov. 14, 2013

St. George [Member]

Wacker Services, Inc. [Member]

STEP [Member]

Settlement parties [Member]

Promissory Note [Member]

Second Promissory Note [Member]

Third Promissory Note [Member]

Fourth Promissory Note [Member]

Fifth Promissory Note [Member]

Sixth Promissory Note [Member]

First and second installments [Member]

Convertible Note [Abstract]

Promissory note amount

$400,000

$300,000

$350,000

$75,000

$370,000

$50,000

Reimbursement Agreement [Abstract]

Payments made in connection with settlement of litigation

5,000

225,410

Total payments made in connection with settlement of litigation

10,000

125,410

22,500

Value of artwork assigned in settlement

58,500

Proceeds from the sale of artwork

41,500

Number of years the conditions are to be complied with (in years)

'20 years

Reimbursement in respect of proxy contest for election of Directors

225,409

Aggregate amount of reimbursement in respect of proxy contest for election

450,819

Payment made in connection with proxy contest

225,409

Due to affiliate in connection with proxy contest

225,409

Minimum receipt from escrow held in State of Tennessee

225,409

Common stock purchased from other affiliates (in shares)

774,151

Price of common stock (in dollars per share)

$0.20

Total purchase price of stock

155,697

Period within which entity's common stock is sold in open market (in days)

'30 days

Period of restriction for purchase of stock (in years)

'20 years

Standstill Agreement [Abstract]

Ownership percentage (in hundredths)

23.13%

Management Services Agreement [Abstract]

Consulting services and reimbursements for rent, insurance and utilities

$29,000

$28,000

COMMITMENT_CONTINGENCIES_Detai

COMMITMENT & CONTINGENCIES (Details) (USD $)	Sep. 30, 2013	Jun. 30, 2013	Jun. 30, 2010	Sep. 30, 2013	Sep. 30, 2011	Mar. 19, 2010	Sep. 30, 2013	Sep. 30, 2013
			Put option on common stock [Member]	Put option on common stock [Member]	Call Option [Member]	St. George [Member]	St. George [Member]	Dove [Member]
							Put option on common stock [Member]	Put option on common stock [Member]
Loss Contingencies [Line Items]	'	'	'	'	'	'	'	'
Percentage of beneficial ownership (in hundredths)	'	'	'	'	'	23.13%	'	'
Exercise price of option (in dollars per share)	'	'	$1.26	'	$1.26	'	'	'
Put obligation on common stock	$5,694,000	$5,694,000	'	$5,694,218	'	'	'	'
Cost to the entity upon exercise of options	'	'	'	'	'	'	$10,916,319	$3,123,095
Percentage of unrestricted cash balance over shareholders' equity (in hundredths)	'	'	20.00%	'	'	'	'	'

UNAUDITED_SEGMENT_FINANCIAL_IN2

UNAUDITED SEGMENT FINANCIAL INFORMATION (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013		Sep. 30, 2012		Jun. 30, 2013
Segment Reporting Information [Line Items]	'		'		'
Revenue - external customers	$1,824		$1,910		'
Revenue - intersegment	0		0		'
Total revenue	1,824		1,910		'
Earnings (loss) from continuing operations, before income taxes	-343		-4		'
Segment assets	15,384		15,488		15,823
Management Companies [Member]	'		'		'
Segment Reporting Information [Line Items]	'		'		'
Revenue - external customers	0	[1]	0	[1]	'
Revenue - intersegment	0	[1]	0	[1]	'
Total revenue	0	[1]	0	[1]	'
Earnings (loss) from continuing operations, before income taxes	-94	[1]	-216	[1]	'
Segment assets	10,498	[1]	10,417	[1]	'
Contract Manufacturing Services [Member]	'		'		'
Segment Reporting Information [Line Items]	'		'		'
Revenue - external customers	1,824	[2]	1,910	[2]	'
Revenue - intersegment	0	[2]	0	[2]	'
Total revenue	1,824	[2]	1,910	[2]	'
Earnings (loss) from continuing operations, before income taxes	-249	[2]	212	[2]	'
Segment assets	15,133	[2]	15,172	[2]	'
Corporate & Eliminations [Member]	'		'		'
Segment Reporting Information [Line Items]	'		'		'
Revenue - external customers	0		0		'
Revenue - intersegment	0		0		'
Total revenue	0		0		'
Earnings (loss) from continuing operations, before income taxes	0		0		'
Segment assets	($10,247)		($10,101)		'

[1]	Management Companies: United American Healthcare Corporation and United American of Tennessee, Inc.
[2]	Pulse Systems: Provider of Contract Manufacturing Services to the medical device industry.

SUBSEQUENT_EVENTS_Details

SUBSEQUENT EVENTS (Details) (Promissory Note [Member], St. George [Member], USD $)	3 Months Ended		0 Months Ended
	Sep. 30, 2013	Sep. 28, 2011	Oct. 10, 2013
			Subsequent Event [Member]
			Seventh Promissory Note [Member]
Subsequent Event [Line Items]	'	'	'
Promissory note amount issued	$1,545,000	$400,000	$50,000
Interest rate on convertible note (in hundredths)	'	10.00%	10.00%
Maturity date description	'	'	'(a) December 31, 2015, or (b) the date of (i) the sale of all or substantially all of the assets of the Company or Pulse Systems, (ii) the merger of the Company or Pulse Systems, or (iii) the sale of all or substantially all of the equity of the Company or Pulse Systems.
Debt instrument, maturity date	31-Dec-14	'	31-Dec-15
Conversion price of debt to common share (in dollars per share)	$0.00	'	$0.10
Percentage of converted price of common stock over average closing bid prices (in hundredths)	'	'	110.00%
Number of trading days considered	'	'	'30 days