Quarterly report pursuant to Section 13 or 15(d)

Note 1 - Nature of Operations and Summary of Significant Accounting Policies - Impacts of Error Correction ASC 810 (Details)

v3.19.3
Note 1 - Nature of Operations and Summary of Significant Accounting Policies - Impacts of Error Correction ASC 810 (Details) - USD ($)
 3 Months Ended 9 Months Ended
Sep. 30, 2019
Sep. 30, 2018
Sep. 30, 2019
Sep. 30, 2018
Dec. 31, 2018
Dec. 31, 2017
Revenue from Contract with Customer $ 12,726,377 $ 9,241,687 $ 34,575,732 $ 26,693,437    
General and administrative expenses 8,297,680 6,476,903 22,078,244 18,613,101    
Total selling, general and administrative expenses 10,629,281 8,060,767 28,455,344 23,385,324    
Loss from operations 640,379 (247,042) 2,071,655 (395,444)    
Loss before income tax benefit (expense) 623,682 (257,714) 2,047,484 (397,571)    
Net income (loss) 616,980 $ (207,543) 2,031,887 $ (289,996)    
Basic and diluted loss per share (in dollars per share)   $ (0.02)   $ (0.02)    
Basic and diluted weighted average shares (in shares)   13,727,712   13,646,599    
Bargain purchase gain 19,298 $ 30,455    
Total other income (expense) (16,697) (10,672) (24,171) (2,127)    
Loss before income tax benefit (expense) 623,682 (257,714) 2,047,484 (397,571)    
Accounts receivable, net 1,339,499   1,339,499   $ 806,350  
Total current assets 11,293,608   11,293,608   11,303,988  
Goodwill 4,123,176   4,123,176   3,225,145  
Total assets 41,778,710   41,778,710   23,427,713  
Deferred revenue from company clinics 2,818,320   2,818,320   2,529,497  
Total current liabilities 13,368,135   13,368,135   10,273,127  
Total liabilities 37,974,902   37,974,902   22,700,112  
Commitments and contingencies      
Accumulated deficit (35,352,764)   (35,352,764)   (37,384,651)  
Total The Joint Corp. stockholders' equity 3,803,708   3,803,708   727,501  
Non-controlling Interest 100   100   100  
Total equity 3,803,808 99,029 3,803,808 99,029 727,601 $ (373,821)
Total liabilities and equity 41,778,710   41,778,710   23,427,713  
Revenues and Management Fees from Company Clinics [Member]            
Revenue from Contract with Customer $ 6,829,576 4,853,841 $ 18,245,940 14,328,152    
Previously Reported [Member]            
Revenue from Contract with Customer   8,062,550   22,717,298    
General and administrative expenses   5,242,026   14,973,261    
Total selling, general and administrative expenses   6,825,890   19,745,484    
Loss from operations   (191,302)   (731,743)    
Loss before income tax benefit (expense)   (201,974)   (689,061)    
Net income (loss)   $ (151,803)   $ (581,486)    
Basic and diluted loss per share (in dollars per share)   $ (0.01)   $ (0.04)    
Basic and diluted weighted average shares (in shares)   13,727,712   13,646,599    
Bargain purchase gain       $ 75,264    
Total other income (expense)       42,682    
Loss before income tax benefit (expense)   $ (201,974)   (689,061)    
Accounts receivable, net         1,213,707  
Total current assets         11,711,345  
Goodwill         2,916,426  
Total assets         23,526,352  
Deferred revenue from company clinics         994,493  
Total current liabilities         8,738,123  
Total liabilities         21,165,108  
Accumulated deficit         (35,750,908)  
Total The Joint Corp. stockholders' equity         2,361,244  
Non-controlling Interest          
Total equity         2,361,244  
Total liabilities and equity         23,526,352  
Previously Reported [Member] | Revenues and Management Fees from Company Clinics [Member]            
Revenue from Contract with Customer   3,674,704   10,352,013    
Restatement Adjustment [Member]            
Revenue from Contract with Customer   1,179,137   3,976,139    
General and administrative expenses   1,234,877   3,639,840    
Total selling, general and administrative expenses   1,234,877   3,639,840    
Loss from operations   (55,740)   336,299    
Loss before income tax benefit (expense)   (55,740)   291,490    
Net income (loss)   $ (55,740)   $ 291,490    
Basic and diluted loss per share (in dollars per share)   $ (0.01)   $ 0.02    
Basic and diluted weighted average shares (in shares)        
Bargain purchase gain       $ (44,809)    
Total other income (expense)       (44,809)    
Loss before income tax benefit (expense)   $ (55,740)   291,490    
Accounts receivable, net         (407,357)  
Total current assets         (407,357)  
Goodwill         308,719  
Total assets         (98,639)  
Deferred revenue from company clinics         1,535,004  
Total current liabilities         1,535,004  
Total liabilities         1,535,004  
Accumulated deficit         (1,633,543)  
Total The Joint Corp. stockholders' equity         (1,633,543)  
Non-controlling Interest         (100)  
Total equity         (1,633,643)  
Total liabilities and equity         $ (98,639)  
Restatement Adjustment [Member] | Revenues and Management Fees from Company Clinics [Member]            
Revenue from Contract with Customer   $ 1,179,137   $ 3,976,139