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EXCEL - IDEA: XBRL DOCUMENT - AMERICAN CRYOSTEM CorpFinancial_Report.xls
10-K - FORM 10-K - AMERICAN CRYOSTEM Corpacryo_10k12.htm
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v2.4.0.6
NOTE 9. Common Stock Transactions
12 Months Ended
Sep. 30, 2012
Stockholders' Equity Note Disclosure [Text Block]

Note 9. Common Stock and Options Transactions


On April 20, 2011, the Company purchased 3,376,902 shares of common stock from the former president of R&A for $355,000. The shares were recorded as treasury stock and immediately cancelled by the Company for no proceeds.


On April 20, 2011, the Company issued 21,000,000 shares of common stock to purchase substantially all the assets and liabilities of ACS. Upon issuance of these shares, ACS became the majority shareholder of the Company. The assets and liabilities acquired in the transaction were valued at $98,612


During the year ended September 30, 2011, the Company issued 2,572,000 shares of common stock and received net proceeds of $1,286,000.


During the year ended September 30, 2011, the Company issued 727,500 shares of common stock for services rendered at a cost of $363,751.


During fiscal year ended September 30, 2012, the Company issued 1,558,000 shares of common stock and received proceeds of $779,000.


In addition, an option holder exercised 100,000 options and the Company received proceeds of $100.


During fiscal year ended September 30, 2012, the Company issued 25,000 shares of common stock to pay an invoice totaling $12,500.


During fiscal year 2012, the Company issued 3,000,000 options with an average exercise price of $0.125. The Company recorded compensation expense of $1,385,135 as a result of the issue.


The Company applies ASC 718, “Accounting for Stock-Based Compensation” to account for its option issues.  Accordingly, all options granted are recorded at fair value using a generally accepted option pricing model at the date of the grant.  For purposes of determining the option value at issuance, the fair value of each option granted is measured at the date of the grant by the option pricing model with the following assumptions:


Dividend yield     0.00 %
Risk free interest rate     0.50 %
Volatility     68.04 %

The fair values generated by option pricing model may not be indicative of the future values, if any, that may be received by the option holder.


The following is a summary of common stock options outstanding at September 30, 2012:


          Wgtd Avg     Wgtd Years  
    Options     Exercise Price     to Maturity  
                   
Outstanding at September 30, 2011     0                  
                         
Issues     3,000,000                  
Exercises     0                  
Expires     0                  
                         
Outstanding at September 30, 2012     3,000,000     $ 0.14       4.80