Condensed Consolidated Statements of Operations (Unaudited) (USD $)
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3 Months Ended | 9 Months Ended | ||
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Sep. 30, 2014
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Sep. 30, 2013
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Sep. 30, 2014
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Sep. 30, 2013
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Revenues: | ||||
Royalty fees | $ 871,462us-gaap_RoyaltyRevenue | $ 437,323us-gaap_RoyaltyRevenue | $ 2,233,053us-gaap_RoyaltyRevenue | $ 1,011,223us-gaap_RoyaltyRevenue |
Franchise fees | 435,000us-gaap_FranchiseRevenue | 570,500us-gaap_FranchiseRevenue | 1,469,500us-gaap_FranchiseRevenue | 1,956,333us-gaap_FranchiseRevenue |
Regional developer fees | 152,250jynt_RegionalDeveloperFeesRevenue | 164,500jynt_RegionalDeveloperFeesRevenue | 377,000jynt_RegionalDeveloperFeesRevenue | 536,250jynt_RegionalDeveloperFeesRevenue |
IT related income and software fees | 218,400us-gaap_TechnologyServicesRevenue | 192,550us-gaap_TechnologyServicesRevenue | 629,225us-gaap_TechnologyServicesRevenue | 552,975us-gaap_TechnologyServicesRevenue |
Advertising fund revenue | 88,031us-gaap_AdvertisingRevenue | 61,876us-gaap_AdvertisingRevenue | 204,141us-gaap_AdvertisingRevenue | 143,100us-gaap_AdvertisingRevenue |
Other income | 51,452us-gaap_OtherIncome | 46,027us-gaap_OtherIncome | 148,347us-gaap_OtherIncome | 105,707us-gaap_OtherIncome |
Total revenues | 1,816,595us-gaap_Revenues | 1,472,776us-gaap_Revenues | 5,061,266us-gaap_Revenues | 4,305,588us-gaap_Revenues |
Cost of revenues: | ||||
Franchise cost of revenues | 556,495us-gaap_FranchiseCosts | 433,513us-gaap_FranchiseCosts | 1,505,569us-gaap_FranchiseCosts | 1,307,614us-gaap_FranchiseCosts |
IT cost of revenues | 29,324us-gaap_TechnologyServicesCosts | 53,242us-gaap_TechnologyServicesCosts | 164,987us-gaap_TechnologyServicesCosts | 185,870us-gaap_TechnologyServicesCosts |
Total cost of revenues | 585,819us-gaap_CostOfRevenue | 486,755us-gaap_CostOfRevenue | 1,670,556us-gaap_CostOfRevenue | 1,493,484us-gaap_CostOfRevenue |
Selling and marketing expenses | 324,177us-gaap_SellingAndMarketingExpense | 141,212us-gaap_SellingAndMarketingExpense | 723,955us-gaap_SellingAndMarketingExpense | 603,490us-gaap_SellingAndMarketingExpense |
Depreciation and amortization | 52,823us-gaap_DepreciationDepletionAndAmortization | 19,142us-gaap_DepreciationDepletionAndAmortization | 141,707us-gaap_DepreciationDepletionAndAmortization | 50,656us-gaap_DepreciationDepletionAndAmortization |
General and administrative expenses | 1,164,601us-gaap_GeneralAndAdministrativeExpense | 631,932us-gaap_GeneralAndAdministrativeExpense | 3,215,242us-gaap_GeneralAndAdministrativeExpense | 1,859,538us-gaap_GeneralAndAdministrativeExpense |
Total selling, general and administrative expenses | 1,541,601us-gaap_SellingGeneralAndAdministrativeExpense | 792,286us-gaap_SellingGeneralAndAdministrativeExpense | 4,080,904us-gaap_SellingGeneralAndAdministrativeExpense | 2,513,684us-gaap_SellingGeneralAndAdministrativeExpense |
Income (loss) from operations | (310,825)us-gaap_OperatingIncomeLoss | 193,735us-gaap_OperatingIncomeLoss | (690,194)us-gaap_OperatingIncomeLoss | 298,420us-gaap_OperatingIncomeLoss |
Other expense | (54,599)us-gaap_NonoperatingIncomeExpense | (5,000)us-gaap_NonoperatingIncomeExpense | (58,399)us-gaap_NonoperatingIncomeExpense | (27,000)us-gaap_NonoperatingIncomeExpense |
Income (loss) before income tax (provision) benefit | (365,424)us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest | 188,735us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest | (748,593)us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest | 271,420us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest |
Income tax (provision) benefit | 163,051us-gaap_IncomeTaxExpenseBenefit | (146,188)us-gaap_IncomeTaxExpenseBenefit | 284,574us-gaap_IncomeTaxExpenseBenefit | (115,521)us-gaap_IncomeTaxExpenseBenefit |
Net income (loss) | $ (202,373)us-gaap_NetIncomeLoss | $ 42,547us-gaap_NetIncomeLoss | $ (464,019)us-gaap_NetIncomeLoss | $ 155,899us-gaap_NetIncomeLoss |
Weighted average shares outstanding: | ||||
Basic earnings (loss) per share (in Dollars per share) | $ (0.04)us-gaap_EarningsPerShareBasic | $ 0.01us-gaap_EarningsPerShareBasic | $ (0.10)us-gaap_EarningsPerShareBasic | $ 0.03us-gaap_EarningsPerShareBasic |
Diluted earnings (loss) per share (in Dollars per share) | $ (0.04)us-gaap_EarningsPerShareDiluted | $ 0.01us-gaap_EarningsPerShareDiluted | $ (0.10)us-gaap_EarningsPerShareDiluted | $ 0.02us-gaap_EarningsPerShareDiluted |
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- Definition
Amount of regional development fees revenue recognized. No definition available.
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Revenue from the sale of advertising time (such as television and radio) or space (newspaper or magazine pages). May also include advertising, marketing and promotional services rendered during the reporting period. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
The aggregate cost of goods produced and sold and services rendered during the reporting period. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Costs incurred and are directly related to generating franchise revenues. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Revenue earned during the period from consideration (often a percentage of the franchisee's sales) received for the right to operate a business using the entity's name, merchandise, services, methodologies, promotional support, marketing, and supplies. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
This element represents the income or loss from continuing operations attributable to the economic entity which may also be defined as revenue less expenses from ongoing operations, after income or loss from equity method investments, but before income taxes, extraordinary items, and noncontrolling interest. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business). Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
The net result for the period of deducting operating expenses from operating revenues. No definition available.
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- Definition
Reflects the sum of all other revenue and income recognized by the entity in the period not otherwise specified in the income statement. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss). Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Details
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- Definition
Revenue earned during the period from the leasing or otherwise lending to a third party the entity's rights or title to certain property. Royalty revenue is derived from a percentage or stated amount of sales proceeds or revenue generated by the third party using the entity's property. Examples of property from which royalties may be derived include patents and oil and mineral rights. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
The aggregate total amount of expenses directly related to the marketing or selling of products or services. No definition available.
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- Definition
The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Costs incurred in providing technology services. The services may include training, installation, engineering or consulting. Consulting services often include implementation support, software design or development, or the customization or modification of the licensed software. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Revenue from providing technology services. The services may include training, installation, engineering or consulting. Consulting services often include implementation support, software design or development, or the customization or modification of the licensed software. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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