Annual report pursuant to Section 13 and 15(d)

Consolidated Statements of Cash Flows

v2.4.1.9
Consolidated Statements of Cash Flows (USD $)
 12 Months Ended
Dec. 31, 2014
Dec. 31, 2013
Cash flows from operating activities:    
Net (loss) income $ (3,031,220)us-gaap_NetIncomeLoss $ 155,635us-gaap_NetIncomeLoss
Adjustments to reconcile net (loss) income to net cash provided by operating activities:    
Provision for bad debts 102,782us-gaap_ProvisionForDoubtfulAccounts  
Depreciation and amortization 210,123us-gaap_DepreciationDepletionAndAmortization 70,725us-gaap_DepreciationDepletionAndAmortization
Loss on disposal of property and equipment 10,127us-gaap_GainLossOnSaleOfPropertyPlantEquipment  
Deferred income taxes 1,758,100us-gaap_DeferredIncomeTaxExpenseBenefit (552,300)us-gaap_DeferredIncomeTaxExpenseBenefit
Accrued interest on notes receivable   (5,551)us-gaap_IncreaseDecreaseInAccruedInterestReceivableNet
Stock based compensation expense 101,830us-gaap_ShareBasedCompensation  
Changes in operating assets and liabilties:    
Restricted cash (165,790)us-gaap_IncreaseDecreaseInRestrictedCashForOperatingActivities 17,290us-gaap_IncreaseDecreaseInRestrictedCashForOperatingActivities
Accounts receivable (369,532)us-gaap_IncreaseDecreaseInAccountsReceivable (287,757)us-gaap_IncreaseDecreaseInAccountsReceivable
Income taxes receivable (395,814)us-gaap_IncreaseDecreaseInIncomeTaxesReceivable  
Prepaid income taxes   300,000us-gaap_IncreaseDecreaseInPrepaidTaxes
Prepaid expenses and other current assets (352,196)us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets 47,069us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets
Deferred franchise costs (20,400)jynt_IncreaseDecreaseDeferredFranchiseCosts (14,850)jynt_IncreaseDecreaseDeferredFranchiseCosts
Deposits and other assets   (60,686)us-gaap_IncreaseDecreaseInDepositOtherAssets
Accounts payable and accrued expenses 1,044,648us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities 125,394us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities
Co-op funds liability 132,471jynt_IncreaseDecreaseInCoOpFundsLiability 9,359jynt_IncreaseDecreaseInCoOpFundsLiability
Payroll liabilities 489,574us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities 58,046us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities
Advertising fund deferred revenue (4,652)jynt_IncreaseDecreaseInAdvertisingFundDeferredRevenue (26,650)jynt_IncreaseDecreaseInAdvertisingFundDeferredRevenue
Other liabilities (25,447)us-gaap_IncreaseDecreaseInOtherOperatingLiabilities 108,029us-gaap_IncreaseDecreaseInOtherOperatingLiabilities
Deferred rent 545,164us-gaap_IncreaseDecreaseInOtherDeferredLiability  
Income taxes payable (419,297)us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable 419,297us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable
Deferred revenue (47,916)us-gaap_IncreaseDecreaseInDeferredRevenue 59,167us-gaap_IncreaseDecreaseInDeferredRevenue
Net cash (used in) provided by operating activities (437,445)us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations 422,217us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations
Cash flows from investing activities:    
Acquisition of business, net of cash acquired (900,000)us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired  
Advances for reacquisition and termination of regional developer rights (507,500)jynt_AdvancesForReacquisitionAndTerminationOfRegionalDeveloperRights  
Purchase of property and equipment (659,305)us-gaap_PaymentsToAcquirePropertyPlantAndEquipment (241,412)us-gaap_PaymentsToAcquirePropertyPlantAndEquipment
Proceeds from sale of equipment 2,500us-gaap_ProceedsFromSaleOfMachineryAndEquipment  
Payments received on notes receivable 4,179us-gaap_ProceedsFromCollectionOfNotesReceivable 10,353us-gaap_ProceedsFromCollectionOfNotesReceivable
Net cash used in investing activities (2,060,126)us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations (231,059)us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations
Cash flows from financing activities:    
Proceeds from issuance of common stock - initial public offering 22,425,000us-gaap_ProceedsFromIssuanceInitialPublicOffering  
Offering costs paid (2,647,396)us-gaap_PaymentsOfStockIssuanceCosts  
Purchase of treasury stock   (240,000)us-gaap_PaymentsForRepurchaseOfCommonStock
Net cash provided by (used in) financing activities 19,777,604us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations (240,000)us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations
Net increase (decrease) in cash 17,280,033us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease (48,842)us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease
Cash at beginning of year 3,516,750us-gaap_CashAndCashEquivalentsAtCarryingValue 3,565,592us-gaap_CashAndCashEquivalentsAtCarryingValue
Cash at end of year 20,796,783us-gaap_CashAndCashEquivalentsAtCarryingValue 3,516,750us-gaap_CashAndCashEquivalentsAtCarryingValue
Supplemental cash flow disclosures:    
Cash paid for income taxes 420,250us-gaap_IncomeTaxesPaid  
Non-cash financing and investing activities:    
Warrants issued for services in connection with initial public offering 113,929jynt_NoncashOrPartNoncashNoncashFinancialOrEquityInstrumentConsiderationForServicesWarrantsIssuedAmount  
Conversion of preferred stock to common stock $ 25us-gaap_ConversionOfStockAmountConverted1