Annual report pursuant to Section 13 and 15(d)

Restatement of Previously Issued Annual Consolidated Financial Statements for the Fiscal Years Ended December 31, 2022 and December 31, 2021 (Details)

v3.23.3
Restatement of Previously Issued Annual Consolidated Financial Statements for the Fiscal Years Ended December 31, 2022 and December 31, 2021 (Details) - USD ($)
 3 Months Ended 6 Months Ended 9 Months Ended 12 Months Ended
Sep. 30, 2022
Jun. 30, 2022
Mar. 31, 2022
Sep. 30, 2021
Jun. 30, 2021
Mar. 31, 2021
Jun. 30, 2022
Jun. 30, 2021
Sep. 30, 2022
Sep. 30, 2021
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
ASSETS                          
Intangible assets, net $ 8,037,766 $ 6,758,117 $ 4,277,030 $ 4,047,631 $ 4,402,271 $ 1,128,616 $ 6,758,117 $ 4,402,271 $ 8,037,766 $ 4,047,631 $ 10,928,295 $ 4,712,763  
Deferred tax assets 12,448,558 12,318,882 11,698,428 11,745,342 11,362,512 10,452,804 12,318,882 11,362,512 12,448,558 11,745,342 11,928,152 11,486,799  
Total assets 89,499,985 87,081,844 87,002,556 81,707,256 78,477,514 66,830,719 87,081,844 78,477,514 89,499,985 81,707,256 93,490,377 87,061,747  
Current liabilities:                          
Deferred franchise and regional development fee revenue, current portion 0 0 0 0 0 0 0 0 0 0 0 0  
Deferred franchise fee revenue, current portion 2,410,951 2,393,993 2,408,266 2,405,300 2,347,990 2,229,101 2,393,993 2,347,990 2,410,951 2,405,300 2,468,601 2,421,721  
Upfront regional developer fees, current portion 564,042 587,541 722,590 793,450 814,720 816,767 587,541 814,720 564,042 793,450 487,250 770,171  
Other current liabilities 596,033 607,272 565,761 404,901 551,035 707,763 607,272 551,035 596,033 404,901 597,294 539,500  
Total current liabilities 21,711,239 20,287,832 20,648,558 20,934,744 21,778,714 17,414,714 20,287,832 21,778,714 21,711,239 20,934,744 23,217,017 21,438,399  
Deferred franchise and regional development fee revenue, net of current portion 0 0 0 0 0 0 0 0 0 0 0 0  
Deferred franchise fee revenue, net of current portion 13,870,401 13,584,091 13,154,047 12,671,068 11,887,275 10,672,244 13,584,091 11,887,275 13,870,401 12,671,068 14,161,134 12,953,430  
Upfront regional developer fees, net of current portion 1,733,779 1,863,463 2,256,089 2,678,810 2,820,941 2,888,205 1,863,463 2,820,941 1,733,779 2,678,810 1,500,278 2,505,491  
Other liabilities 1,189,837 1,091,795 993,753 806,782 717,851 628,920 1,091,795 717,851 1,189,837 806,782 1,287,879 895,711  
Liabilities 58,002,065 56,865,986 56,319,071 52,162,717 51,602,471 43,965,711 56,865,986 51,602,471 58,002,065 52,162,717 60,902,534 56,753,063  
Stockholders' equity:                          
Accumulated deficit (12,916,636) (13,647,733) (12,775,865) (13,301,339) (15,520,588) (18,605,272) (13,647,733) (15,520,588) (12,916,636) (13,301,339) (12,153,380) (12,780,085)  
Total The Joint Corp. stockholders' equity 31,472,920 30,190,858 30,658,485 29,519,539 26,874,943 22,864,908 30,190,858 26,874,943 31,472,920 29,519,539 32,562,843 30,283,684  
Total equity 31,497,920 30,215,858 30,683,485 29,544,539 26,875,043 22,865,008 30,215,858 26,875,043 31,497,920 29,544,539 32,587,843 30,308,684 $ 20,876,032
Total liabilities and stockholders' equity 89,499,985 87,081,844 87,002,556 81,707,256 78,477,514 66,830,719 87,081,844 78,477,514 89,499,985 81,707,256 93,490,377 87,061,747  
Revenues:                          
Total revenues 26,449,819 24,887,365 22,236,751 20,781,970 20,004,364 17,330,009 47,124,116 37,334,372 73,573,933 58,116,342 101,252,310 80,011,013  
Cost of revenues:                          
Total cost of revenues 2,337,095 2,257,092 2,110,984 2,090,471 1,824,104 1,547,361 4,368,076 3,371,464 6,705,169 5,461,935 9,171,063 7,665,138  
Depreciation and amortization 1,779,924 1,461,870 1,336,656 1,120,491 901,253 628,101 2,798,527 1,529,354 4,578,450 2,649,845 6,646,622 3,921,887  
General and administrative expenses 17,796,806 18,570,301 15,533,426 12,822,454 11,624,567 11,450,204 34,103,726 23,074,314 51,900,533 35,896,767 70,233,447 50,846,818  
Total selling, general and administrative expenses 23,116,017 23,871,895 20,157,570 16,824,520 15,658,535 14,567,584 44,029,465 30,225,711 67,145,483 47,050,229 90,842,778 66,193,121  
Income from operations 732,316 (1,330,466) (38,709) 1,870,519 2,565,985 1,150,297 (1,369,174) 3,716,689 (636,859) 5,587,211 828,254 6,125,965  
Income before income tax expense (benefit) 707,081 (1,349,752) (54,856) 1,854,380 2,549,612 1,128,760 (1,404,608) 3,678,780 (697,527) 5,533,161 695,153 6,056,087  
Income tax expense (benefit) (24,015) (477,885) (59,076) (389,769) (535,072) (610,694) (536,960) (1,145,766) (560,976) (1,535,535) 68,448 (1,508,960)  
Net income (as restated) $ 731,096 $ (871,867) $ 4,220 $ 2,244,149 $ 3,084,684 $ 1,739,454 $ (867,648) $ 4,824,546 $ (136,551) $ 7,068,696 $ 626,705 $ 7,565,047  
Earnings per share:                          
Basic earnings per share (in dollars per share) $ 0.05 $ (0.06) $ 0 $ 0.16 $ 0.22 $ 0.12 $ (0.06) $ 0.34 $ (0.01) $ 0.49 $ 0.04 $ 0.53  
Diluted earnings per share (in dollars per share) $ 0.05 $ (0.06) $ 0 $ 0.15 $ 0.21 $ 0.12 $ (0.06) $ 0.32 $ (0.01) $ 0.47 $ 0.04 $ 0.51  
Statement of Stockholders' Equity [Abstract]                          
Total equity $ 31,497,920 $ 30,215,858 $ 30,683,485 $ 29,544,539 $ 26,875,043 $ 22,865,008 $ 30,215,858 $ 26,875,043 $ 31,497,920 $ 29,544,539 $ 32,587,843 $ 30,308,684 20,876,032
Cash flows from operating activities:                          
Net income (as restated) 731,096 (871,867) 4,220 2,244,149 3,084,684 1,739,454 (867,648) 4,824,546 (136,551) 7,068,696 626,705 7,565,047  
Adjustments to reconcile net (loss) income to net cash provided by operating activities:                          
Depreciation and amortization 1,779,924 1,461,870 1,336,656 1,120,491 901,253 628,101 2,798,527 1,529,354 4,578,450 2,649,845 6,646,622 3,921,887  
Deferred income taxes                     (441,353) (1,778,157)  
Changes in operating assets and liabilities:                          
Upfront regional developer fees     (296,983)     (143,634) (824,658) (212,945) (977,841) (376,346) (1,288,134) (572,944)  
Deferred revenue     498,273     437,338 864,213 1,934,560 1,161,393 2,750,868 2,889,139 4,162,209  
Other liabilities     402,715     324,045 649,435 743,638 728,449 1,119,713 900,151 1,415,227  
Net cash provided by operating activities     197,878     882,748 (1,184,840) 7,625,829 3,032,415 11,062,887 8,209,584 13,844,080  
Cash flows from investing activities:                          
Reacquisition and termination of regional developer rights     0     0 0 0 0 0 0 0  
Net cash used in investing activities     (1,289,943)     (951,641) (8,764,961) (7,488,959) (12,288,929) (9,875,885) (17,900,115) (12,754,669)  
Decrease in cash     (1,066,427)     (2,812,479) (9,876,748) (1,985,284) (8,944,196) (827,347) (9,361,921) (907,291)  
Accumulated Deficit                          
Stockholders' equity:                          
Total equity (12,916,636) (13,647,733) (12,775,865) (13,301,339) (15,520,588) (18,605,272) (13,647,733) (15,520,588) (12,916,636) (13,301,339) (12,153,380) (12,780,085) (20,345,132)
Cost of revenues:                          
Net income (as restated)                     626,705 7,565,047  
Statement of Stockholders' Equity [Abstract]                          
Total equity (12,916,636) (13,647,733) (12,775,865) (13,301,339) (15,520,588) (18,605,272) (13,647,733) (15,520,588) (12,916,636) (13,301,339) (12,153,380) (12,780,085) (20,345,132)
Cash flows from operating activities:                          
Net income (as restated)                     626,705 7,565,047  
Total The Joint Corp. stockholder's equity                          
Stockholders' equity:                          
Total equity 31,472,920 30,190,858 30,658,485 29,519,539 26,874,943 22,864,908 30,190,858 26,874,943 31,472,920 29,519,539 32,562,843 30,283,684 20,875,932
Cost of revenues:                          
Net income (as restated)                     626,705 7,565,047  
Statement of Stockholders' Equity [Abstract]                          
Total equity 31,472,920 30,190,858 30,658,485 29,519,539 26,874,943 22,864,908 30,190,858 26,874,943 31,472,920 29,519,539 32,562,843 30,283,684 20,875,932
Cash flows from operating activities:                          
Net income (as restated)                     626,705 7,565,047  
Regional developer fees                          
Revenues:                          
Total revenues 0 0 0 0 0 0 0 0 0 0 0 0  
Franchise                          
Revenues:                          
Total revenues                     2,441,325 2,659,097  
Cost of revenues:                          
Franchise and regional developer cost of revenues 1,988,764 1,904,936 1,801,026 1,698,223 1,572,399 1,406,616 3,705,961 2,979,014 5,694,723 4,677,237 7,803,404 6,559,486  
As Previously Reported                          
ASSETS                          
Intangible assets, net 10,162,506 9,114,701 4,829,941 5,280,024 6,176,429 3,444,538 9,114,701 6,176,429 10,162,506 5,280,024 12,867,529 5,403,390  
Deferred tax assets 9,115,231 9,116,248 9,205,410 9,850,676 9,322,066 8,360,245 9,116,248 9,322,066 9,115,231 9,850,676 8,441,713 9,188,634  
Total assets 88,291,398 86,235,794 85,062,449 81,044,983 78,211,226 67,054,083 86,235,794 78,211,226 88,291,398 81,044,983 91,943,172 85,454,209  
Current liabilities:                          
Deferred franchise and regional development fee revenue, current portion 2,974,993 2,981,534 3,130,856 3,198,750 3,162,710 3,045,868 2,981,534 3,162,710 2,974,993 3,198,750 2,955,851 3,191,892  
Deferred franchise fee revenue, current portion 0 0 0 0 0 0 0 0 0 0 0 0  
Upfront regional developer fees, current portion 0 0 0 0 0 0 0 0 0 0 0 0  
Other current liabilities 522,500 558,250 541,250 404,901 551,035 707,763 558,250 551,035 522,500 404,901 499,250 539,500  
Total current liabilities 21,637,706 20,238,810 20,624,047 20,934,744 21,778,714 17,414,714 20,238,810 21,778,714 21,637,706 20,934,744 23,118,973 21,438,399  
Deferred franchise and regional development fee revenue, net of current portion 15,604,180 15,447,554 15,410,136 15,349,878 14,708,216 13,560,449 15,447,554 14,708,216 15,604,180 15,349,878 15,661,412 15,458,921  
Deferred franchise fee revenue, net of current portion 0 0 0 0 0 0 0 0 0 0 0 0  
Upfront regional developer fees, net of current portion 0 0 0 0 0 0 0 0 0 0 0 0  
Other liabilities 27,230 27,230 27,230 27,231 27,230 27,230 27,230 27,230 27,230 27,231 27,230 27,230  
Liabilities 56,765,925 55,752,399 55,328,037 51,383,166 50,911,850 43,364,021 55,752,399 50,911,850 56,765,925 51,383,166 59,543,841 55,884,582  
Stockholders' equity:                          
Accumulated deficit (12,889,083) (13,380,196) (13,724,938) (13,184,061) (15,096,255) (17,780,218) (13,380,196) (15,096,255) (12,889,083) (13,184,061) (12,341,892) (13,519,142)  
Total The Joint Corp. stockholders' equity 31,500,473 30,458,395 29,709,412 29,636,817 27,299,276 23,689,962 30,458,395 27,299,276 31,500,473 29,636,817 32,374,331 29,544,627  
Total equity 31,525,473 30,483,395 29,734,412 29,661,817 27,299,376 23,690,062 30,483,395 27,299,376 31,525,473 29,661,817 32,399,331 29,569,627 21,126,252
Total liabilities and stockholders' equity 88,291,398 86,235,794 85,062,449 81,044,983 78,211,226 67,054,083 86,235,794 78,211,226 88,291,398 81,044,983 91,943,172 85,454,209  
Revenues:                          
Total revenues 26,603,000 25,057,318 22,438,538 20,991,621 20,218,798 17,547,965 47,495,856 37,766,762 74,098,856 58,758,383 101,911,409 80,859,653  
Cost of revenues:                          
Total cost of revenues 2,490,276 2,427,045 2,312,771 2,300,122 2,038,538 1,765,317 4,739,816 3,803,854 7,230,092 6,103,976 9,830,162 8,513,777  
Depreciation and amortization 2,011,768 1,700,476 1,629,176 1,662,255 1,443,018 1,169,866 3,329,653 2,612,884 5,341,420 4,275,140 7,643,980 6,088,947  
General and administrative expenses 17,796,806 16,528,022 15,378,623 12,812,331 11,614,444 10,087,060 31,906,644 21,701,047 49,703,451 34,513,378 67,987,482 49,453,305  
Total selling, general and administrative expenses 23,347,861 22,068,222 20,295,287 17,356,161 16,190,177 13,746,205 42,363,509 29,935,974 65,711,371 47,292,135 89,594,171 66,966,668  
Income from operations 500,472 473,207 (176,426) 1,338,878 2,034,343 1,971,676 296,782 4,006,426 797,253 5,345,305 2,076,861 5,352,419  
Income before income tax expense (benefit) 475,237 453,921 (192,573) 1,322,739 2,017,970 1,950,139 261,348 3,968,517 736,585 5,291,255 1,943,760 5,282,541  
Income tax expense (benefit) (15,876) 109,179 13,224 (614,356) (665,992) (364,148) 122,403 (1,030,140) 106,527 (1,644,496) 766,510 (1,293,229)  
Net income (as restated) $ 491,113 $ 344,742 $ (205,797) $ 1,937,095 $ 2,683,962 $ 2,314,287 $ 138,945 $ 4,998,657 $ 630,058 $ 6,935,751 $ 1,177,250 $ 6,575,770  
Earnings per share:                          
Basic earnings per share (in dollars per share) $ 0.03 $ 0.02 $ (0.01) $ 0.13 $ 0.19 $ 0.16 $ 0.01 $ 0.35 $ 0.04 $ 0.49 $ 0.08 $ 0.46  
Diluted earnings per share (in dollars per share) $ 0.03 $ 0.02 $ (0.01) $ 0.13 $ 0.18 $ 0.16 $ 0.01 $ 0.34 $ 0.04 $ 0.46 $ 0.08 $ 0.44  
Statement of Stockholders' Equity [Abstract]                          
Total equity $ 31,525,473 $ 30,483,395 $ 29,734,412 $ 29,661,817 $ 27,299,376 $ 23,690,062 $ 30,483,395 $ 27,299,376 $ 31,525,473 $ 29,661,817 $ 32,399,331 $ 29,569,627 21,126,252
Cash flows from operating activities:                          
Net income (as restated) 491,113 344,742 (205,797) 1,937,095 2,683,962 2,314,287 138,945 4,998,657 630,058 6,935,751 1,177,250 6,575,770  
Adjustments to reconcile net (loss) income to net cash provided by operating activities:                          
Depreciation and amortization 2,011,768 1,700,476 1,629,176 1,662,255 1,443,018 1,169,866 3,329,653 2,612,884 5,341,420 4,275,140 7,643,980 6,088,947  
Deferred income taxes                     746,921 (1,247,199)  
Changes in operating assets and liabilities:                          
Upfront regional developer fees     0     0 0 0 0 0 0 0  
Deferred revenue     296,487     329,383 492,473 1,757,294 636,470 2,410,202 2,230,041 3,624,944  
Other liabilities     280,162     235,116 404,329 565,779 360,790 852,924 409,938 1,059,507  
Net cash provided by operating activities     447,878     2,271,448 1,465,160 9,014,529 5,682,415 12,451,587 11,084,584 15,232,780  
Cash flows from investing activities:                          
Reacquisition and termination of regional developer rights     (250,000)     (1,388,700) (2,650,000) (1,388,700) (2,650,000) (1,388,700) (2,875,000) (1,388,700)  
Net cash used in investing activities     (1,539,943)     (2,340,341) (11,414,961) (8,877,659) (14,938,929) (11,264,585) (20,775,115) (14,143,369)  
Decrease in cash     (1,066,427)     (2,812,479) (9,876,748) (1,985,284) (8,944,196) (827,347) (9,361,921) (907,291)  
As Previously Reported | Accumulated Deficit                          
Stockholders' equity:                          
Total equity (12,889,083) (13,380,196) (13,724,938) (13,184,061) (15,096,255) (17,780,218) (13,380,196) (15,096,255) (12,889,083) (13,184,061) (12,341,892) (13,519,142) (20,094,912)
Statement of Stockholders' Equity [Abstract]                          
Total equity (12,889,083) (13,380,196) (13,724,938) (13,184,061) (15,096,255) (17,780,218) (13,380,196) (15,096,255) (12,889,083) (13,184,061) (12,341,892) (13,519,142) (20,094,912)
As Previously Reported | Total The Joint Corp. stockholder's equity                          
Stockholders' equity:                          
Total equity 31,500,473 30,458,395 29,709,412 29,636,817 27,299,276 23,689,962 30,458,395 27,299,276 31,500,473 29,636,817 32,374,331 29,544,627 21,126,152
Statement of Stockholders' Equity [Abstract]                          
Total equity 31,500,473 30,458,395 29,709,412 29,636,817 27,299,276 23,689,962 30,458,395 27,299,276 31,500,473 29,636,817 32,374,331 29,544,627 21,126,152
As Previously Reported | Regional developer fees                          
Revenues:                          
Total revenues 153,181 169,953 201,787 209,651 214,434 217,956 371,740 432,390 524,923 642,041 659,099 848,640  
As Previously Reported | Franchise                          
Cost of revenues:                          
Franchise and regional developer cost of revenues 2,141,945 2,074,889 2,002,813 1,907,874 1,786,833 1,624,572 4,077,701 3,411,404 6,219,646 5,319,278 8,462,503 7,408,125  
Adjustments                          
ASSETS                          
Intangible assets, net (2,124,740) (2,356,584) (552,911) (1,232,393) (1,774,158) (2,315,922) (2,356,584) (1,774,158) (2,124,740) (1,232,393) (1,939,234) (690,627)  
Deferred tax assets 3,333,327 3,202,634 2,493,018 1,894,666 2,040,446 2,092,559 3,202,634 2,040,446 3,333,327 1,894,666 3,486,439 2,298,165  
Total assets 1,208,587 846,050 1,940,107 662,273 266,288 (223,364) 846,050 266,288 1,208,587 662,273 1,547,205 1,607,538  
Current liabilities:                          
Deferred franchise and regional development fee revenue, current portion (2,974,993) (2,981,534) (3,130,856) (3,198,750) (3,162,710) (3,045,868) (2,981,534) (3,162,710) (2,974,993) (3,198,750) (2,955,851) (3,191,892)  
Deferred franchise fee revenue, current portion 2,410,951 2,393,993 2,408,266 2,405,300 2,347,990 2,229,101 2,393,993 2,347,990 2,410,951 2,405,300 2,468,601 2,421,721  
Upfront regional developer fees, current portion 564,042 587,541 722,590 793,450 814,720 816,767 587,541 814,720 564,042 793,450 487,250 770,171  
Other current liabilities 73,533 49,022 24,511 0 0 0 49,022 0 73,533 0 98,044 0  
Total current liabilities 73,533 49,022 24,511 0 0 0 49,022 0 73,533 0 98,044 0  
Deferred franchise and regional development fee revenue, net of current portion (15,604,180) (15,447,554) (15,410,136) (15,349,878) (14,708,216) (13,560,449) (15,447,554) (14,708,216) (15,604,180) (15,349,878) (15,661,412) (15,458,921)  
Deferred franchise fee revenue, net of current portion 13,870,401 13,584,091 13,154,047 12,671,068 11,887,275 10,672,244 13,584,091 11,887,275 13,870,401 12,671,068 14,161,134 12,953,430  
Upfront regional developer fees, net of current portion 1,733,779 1,863,463 2,256,089 2,678,810 2,820,941 2,888,205 1,863,463 2,820,941 1,733,779 2,678,810 1,500,278 2,505,491  
Other liabilities 1,162,607 1,064,565 966,523 779,551 690,621 601,690 1,064,565 690,621 1,162,607 779,551 1,260,649 868,481  
Liabilities 1,236,140 1,113,587 991,034 779,551 690,621 601,690 1,113,587 690,621 1,236,140 779,551 1,358,693 868,481  
Stockholders' equity:                          
Accumulated deficit (27,553) (267,537) 949,073 (117,278) (424,333) (825,054) (267,537) (424,333) (27,553) (117,278) 188,512 739,057  
Total The Joint Corp. stockholders' equity (27,553) (267,537) 949,073 (117,278) (424,333) (825,054) (267,537) (424,333) (27,553) (117,278) 188,512 739,057  
Total equity (27,553) (267,537) 949,073 (117,278) (424,333) (825,054) (267,537) (424,333) (27,553) (117,278) 188,512 739,057 (250,220)
Total liabilities and stockholders' equity 1,208,587 846,050 1,940,107 662,273 266,288 (223,364) 846,050 266,288 1,208,587 662,273 1,547,205 1,607,538  
Revenues:                          
Total revenues (153,181) (169,953) (201,787) (209,651) (214,434) (217,956) (371,740) (432,390) (524,923) (642,041) (659,099) (848,640)  
Cost of revenues:                          
Total cost of revenues (153,181) (169,953) (201,787) (209,651) (214,434) (217,956) (371,740) (432,390) (524,923) (642,041) (659,099) (848,639)  
Depreciation and amortization (231,844) (238,606) (292,520) (541,764) (541,765) (541,765) (531,126) (1,083,530) (762,970) (1,625,295) (997,358) (2,167,060)  
General and administrative expenses 0 2,042,279 154,803 10,123 10,123 1,363,144 2,197,082 1,373,267 2,197,082 1,383,389 2,245,965 1,393,513  
Total selling, general and administrative expenses (231,844) 1,803,673 (137,717) (531,641) (531,642) 821,379 1,665,956 289,737 1,434,112 (241,906) 1,248,607 (773,547)  
Income from operations 231,844 (1,803,673) 137,717 531,641 531,642 (821,379) (1,665,956) (289,737) (1,434,112) 241,906 (1,248,607) 773,546  
Income before income tax expense (benefit) 231,844 (1,803,673) 137,717 531,641 531,642 (821,379) (1,665,956) (289,737) (1,434,112) 241,906 (1,248,607) 773,546  
Income tax expense (benefit) (8,139) (587,064) (72,300) 224,587 130,920 (246,546) (659,363) (115,626) (667,503) 108,961 (698,062) (215,731)  
Net income (as restated) $ 239,983 $ (1,216,609) $ 210,017 $ 307,054 $ 400,722 $ (574,833) $ (1,006,593) $ (174,111) $ (766,609) $ 132,945 $ (550,545) $ 989,277  
Earnings per share:                          
Basic earnings per share (in dollars per share) $ 0.02 $ (0.08) $ 0.01 $ 0.03 $ 0.03 $ (0.04) $ (0.07) $ (0.01) $ (0.05) $ 0 $ (0.04) $ 0.07  
Diluted earnings per share (in dollars per share) $ 0.02 $ (0.08) $ 0.01 $ 0.02 $ 0.03 $ (0.04) $ (0.07) $ (0.02) $ (0.05) $ 0.01 $ (0.04) $ 0.07  
Statement of Stockholders' Equity [Abstract]                          
Total equity $ (27,553) $ (267,537) $ 949,073 $ (117,278) $ (424,333) $ (825,054) $ (267,537) $ (424,333) $ (27,553) $ (117,278) $ 188,512 $ 739,057 (250,220)
Cash flows from operating activities:                          
Net income (as restated) 239,983 (1,216,609) 210,017 307,054 400,722 (574,833) (1,006,593) (174,111) (766,609) 132,945 (550,545) 989,277  
Adjustments to reconcile net (loss) income to net cash provided by operating activities:                          
Depreciation and amortization (231,844) (238,606) (292,520) (541,764) (541,765) (541,765) (531,126) (1,083,530) (762,970) (1,625,295) (997,358) (2,167,060)  
Deferred income taxes                     (1,188,274) (530,958)  
Changes in operating assets and liabilities:                          
Upfront regional developer fees     (296,983)     (143,634) (824,658) (212,945) (977,841) (376,346) (1,288,134) (572,944)  
Deferred revenue     201,786     107,955 371,740 177,266 524,923 340,666 659,098 537,265  
Other liabilities     122,553     88,929 245,106 177,859 367,659 266,789 490,213 355,720  
Net cash provided by operating activities     (250,000)     (1,388,700) (2,650,000) (1,388,700) (2,650,000) (1,388,700) (2,875,000) (1,388,700)  
Cash flows from investing activities:                          
Reacquisition and termination of regional developer rights     250,000     1,388,700 2,650,000 1,388,700 2,650,000 1,388,700 2,875,000 1,388,700  
Net cash used in investing activities     250,000     1,388,700 2,650,000 1,388,700 2,650,000 1,388,700 2,875,000 1,388,700  
Decrease in cash     0     0 0 0 0 0 0 0  
Adjustments | Accumulated Deficit                          
Stockholders' equity:                          
Total equity (27,553) (267,537) 949,073 (117,278) (424,333) (825,054) (267,537) (424,333) (27,553) (117,278) 188,512 739,057 (250,220)
Statement of Stockholders' Equity [Abstract]                          
Total equity (27,553) (267,537) 949,073 (117,278) (424,333) (825,054) (267,537) (424,333) (27,553) (117,278) 188,512 739,057 (250,220)
Adjustments | Total The Joint Corp. stockholder's equity                          
Stockholders' equity:                          
Total equity (27,553) (267,537) 949,073 (117,278) (424,333) (825,054) (267,537) (424,333) (27,553) (117,278) 188,512 739,057 (250,220)
Statement of Stockholders' Equity [Abstract]                          
Total equity (27,553) (267,537) 949,073 (117,278) (424,333) (825,054) (267,537) (424,333) (27,553) (117,278) 188,512 739,057 $ (250,220)
Adjustments | Regional developer fees                          
Revenues:                          
Total revenues (153,181) (169,953) (201,787) (209,651) (214,434) (217,956) (371,740) (432,390) (524,923) (642,041) (659,099) (848,640)  
Adjustments | Franchise                          
Cost of revenues:                          
Franchise and regional developer cost of revenues $ (153,181) $ (169,953) $ (201,787) $ (209,651) $ (214,434) $ (217,956) $ (371,740) $ (432,390) $ (524,923) $ (642,041) $ (659,099) $ (848,639)