Note 2 - Acquistions (Tables)
|
9 Months Ended |
12 Months Ended |
Sep. 30, 2015 |
Dec. 31, 2014 |
Business Combinations [Abstract] |
|
|
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block] |
Property and equipment |
|
$ |
297,630 |
|
Intangible assets |
|
|
153,000 |
|
Goodwill |
|
|
636,104 |
|
Total assets acquired |
|
|
1,086,734 |
|
Unfavorable leases |
|
|
(227,834 |
) |
Net assets acquired |
|
$ |
858,900 |
|
Property and equipment |
|
$ |
1,539,321 |
|
Intangible assets |
|
|
1,531,041 |
|
Favorable leases |
|
|
17,469 |
|
Goodwill |
|
|
2,312,259 |
|
Total assets acquired |
|
|
5,400,090 |
|
Deferred membership revenue |
|
|
(117,301 |
) |
Net assets acquired |
|
$ |
5,282,789 |
|
Bargain purchase gain |
|
|
(384,214 |
) |
Net purchase price |
|
$ |
4,898,575 |
|
|
Property and equipment
|
|
$ |
297,630 |
|
Intangible assets
|
|
|
153,000 |
|
Goodwill
|
|
|
677,204 |
|
Total assets acquired
|
|
|
1,127,834 |
|
Unfavorable leases
|
|
|
(227,834 |
) |
Net assets acquired
|
|
$ |
900,000 |
|
|
Business Acquisition, Pro Forma Information [Table Text Block] |
|
|
Pro Forma for the Three Months Ended |
|
Pro Forma for the Nine Months Ended |
|
|
September 30, 2015 |
|
September 30, 2014 |
|
September 30, 2015 |
|
September 30, 2014 |
Revenues, net |
|
$ |
4,159,975 |
|
|
$ |
2,668,562 |
|
|
$ |
11,030,264 |
|
|
$ |
7,465,179 |
|
Net loss |
|
$ |
(2,064,297 |
) |
|
$ |
(814,369 |
) |
|
$ |
(6,338,663 |
) |
|
$ |
(2,811,855 |
) |
|
|
|
Pro Forma for the Year Ended
|
|
|
|
December 31,
2014
|
|
|
December 31,
2013
|
|
Revenues, net
|
|
$ |
7,306,565 |
|
|
$ |
5,879,654 |
|
Net loss
|
|
$ |
(3,927,259 |
) |
|
$ |
(374,932 |
) |
|
Schedule of Error Corrections and Prior Period Adjustments [Table Text Block] |
|
|
December 31, 2014 |
|
|
As reported |
|
As revised |
|
|
|
|
|
Deferred franchise costs - current portion |
|
$ |
668,700 |
|
|
$ |
622,800 |
|
Goodwill |
|
$ |
677,204 |
|
|
$ |
636,104 |
|
Deferred revenue - current portion |
|
$ |
2,044,500 |
|
|
$ |
1,957,500 |
|
|
|