Annual report pursuant to Section 13 and 15(d)

Consolidated Statements of Changes in Stockholders' Equity

v3.23.3
Consolidated Statements of Changes in Stockholders' Equity - USD ($)
Total
Common Stock
Additional Paid In Capital
Treasury Stock
Accumulated Deficit
Total The Joint Corp. stockholder's equity
Non-controlling Interest
Balance, beginning common stock (in shares) at Dec. 31, 2020   14,174,237          
Balance, beginning at Dec. 31, 2020 $ 20,876,032 $ 14,174 $ 41,350,001 $ (143,111) $ (20,345,132) $ 20,875,932 $ 100
Balance, beginning treasury stock (in shares) at Dec. 31, 2020       17,167      
Increase (Decrease) in Stockholders' Equity [Roll Forward]              
Net income (as restated) 1,739,454            
Balance, ending at Mar. 31, 2021 22,865,008       (18,605,272) 22,864,908  
Balance, beginning common stock (in shares) at Dec. 31, 2020   14,174,237          
Balance, beginning at Dec. 31, 2020 20,876,032 $ 14,174 41,350,001 $ (143,111) (20,345,132) 20,875,932 100
Balance, beginning treasury stock (in shares) at Dec. 31, 2020       17,167      
Increase (Decrease) in Stockholders' Equity [Roll Forward]              
Net income (as restated) 4,824,546            
Balance, ending at Jun. 30, 2021 26,875,043       (15,520,588) 26,874,943  
Balance, beginning common stock (in shares) at Dec. 31, 2020   14,174,237          
Balance, beginning at Dec. 31, 2020 20,876,032 $ 14,174 41,350,001 $ (143,111) (20,345,132) 20,875,932 100
Balance, beginning treasury stock (in shares) at Dec. 31, 2020       17,167      
Increase (Decrease) in Stockholders' Equity [Roll Forward]              
Net income (as restated) 7,068,696            
Balance, ending at Sep. 30, 2021 29,544,539       (13,301,339) 29,519,539  
Balance, beginning common stock (in shares) at Dec. 31, 2020   14,174,237          
Balance, beginning at Dec. 31, 2020 20,876,032 $ 14,174 41,350,001 $ (143,111) (20,345,132) 20,875,932 100
Balance, beginning treasury stock (in shares) at Dec. 31, 2020       17,167      
Increase (Decrease) in Stockholders' Equity [Roll Forward]              
Stock-based compensation expense 1,056,015   1,056,015     1,056,015  
Issuance of restricted stock (in shares)   17,074          
Issuance of restricted stock 0 $ 17 (17)        
Exercise of stock options (in shares)   260,044          
Exercise of stock options 1,519,317 $ 259 1,519,058     1,519,317  
Purchases of treasury stock under employee stock plans (in shares)       14,476      
Purchases of treasury stock under employee stock plans (707,727)     $ (707,727)   (707,727)  
Change in non-controlling interest 0   (24,900)     (24,900) 24,900
Net income (as restated) $ 7,565,047       7,565,047 7,565,047  
Balance, ending common stock (in shares) at Dec. 31, 2021 14,419,712 14,451,355          
Balance, ending at Dec. 31, 2021 $ 30,308,684 $ 14,450 43,900,157 $ (850,838) (12,780,085) 30,283,684 25,000
Balance, ending treasury stock (in shares) at Dec. 31, 2021 31,643     31,643      
Balance, beginning at Mar. 31, 2021 $ 22,865,008       (18,605,272) 22,864,908  
Increase (Decrease) in Stockholders' Equity [Roll Forward]              
Net income (as restated) 3,084,684            
Balance, ending at Jun. 30, 2021 26,875,043       (15,520,588) 26,874,943  
Increase (Decrease) in Stockholders' Equity [Roll Forward]              
Net income (as restated) 2,244,149            
Balance, ending at Sep. 30, 2021 29,544,539       (13,301,339) 29,519,539  
Balance, beginning at Dec. 31, 2021 30,308,684 $ 14,450 43,900,157 $ (850,838) (12,780,085) 30,283,684 25,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]              
Net income (as restated) 4,220            
Balance, ending at Mar. 31, 2022 $ 30,683,485       (12,775,865) 30,658,485  
Balance, beginning common stock (in shares) at Dec. 31, 2021 14,419,712 14,451,355          
Balance, beginning at Dec. 31, 2021 $ 30,308,684 $ 14,450 43,900,157 $ (850,838) (12,780,085) 30,283,684 25,000
Balance, beginning treasury stock (in shares) at Dec. 31, 2021 31,643     31,643      
Increase (Decrease) in Stockholders' Equity [Roll Forward]              
Net income (as restated) $ (867,648)            
Balance, ending at Jun. 30, 2022 $ 30,215,858       (13,647,733) 30,190,858  
Balance, beginning common stock (in shares) at Dec. 31, 2021 14,419,712 14,451,355          
Balance, beginning at Dec. 31, 2021 $ 30,308,684 $ 14,450 43,900,157 $ (850,838) (12,780,085) 30,283,684 25,000
Balance, beginning treasury stock (in shares) at Dec. 31, 2021 31,643     31,643      
Increase (Decrease) in Stockholders' Equity [Roll Forward]              
Net income (as restated) $ (136,551)            
Balance, ending at Sep. 30, 2022 $ 31,497,920       (12,916,636) 31,472,920  
Balance, beginning common stock (in shares) at Dec. 31, 2021 14,419,712 14,451,355          
Balance, beginning at Dec. 31, 2021 $ 30,308,684 $ 14,450 43,900,157 $ (850,838) (12,780,085) 30,283,684 25,000
Balance, beginning treasury stock (in shares) at Dec. 31, 2021 31,643     31,643      
Increase (Decrease) in Stockholders' Equity [Roll Forward]              
Stock-based compensation expense $ 1,273,989   1,273,989     1,273,989  
Issuance of restricted stock (in shares)   65,618          
Issuance of restricted stock 0 $ 66 (66)        
Exercise of stock options (in shares)   43,380          
Exercise of stock options 384,269 $ 44 384,225     384,269  
Purchases of treasury stock under employee stock plans (in shares)       223      
Purchases of treasury stock under employee stock plans (5,804)     $ (5,804)   (5,804)  
Net income (as restated) $ 626,705       626,705 626,705  
Balance, ending common stock (in shares) at Dec. 31, 2022 14,528,487 14,560,353          
Balance, ending at Dec. 31, 2022 $ 32,587,843 $ 14,560 $ 45,558,305 $ (856,642) (12,153,380) 32,562,843 $ 25,000
Balance, ending treasury stock (in shares) at Dec. 31, 2022 31,866     31,866      
Balance, beginning at Mar. 31, 2022 $ 30,683,485       (12,775,865) 30,658,485  
Increase (Decrease) in Stockholders' Equity [Roll Forward]              
Net income (as restated) (871,867)            
Balance, ending at Jun. 30, 2022 30,215,858       (13,647,733) 30,190,858  
Increase (Decrease) in Stockholders' Equity [Roll Forward]              
Net income (as restated) 731,096            
Balance, ending at Sep. 30, 2022 $ 31,497,920       $ (12,916,636) $ 31,472,920