The Joint Corp. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Quarterly Financial Data (Unaudited and Restated) (Details)

Quarterly Financial Data (Unaudited and Restated) (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			(211,629)			(744,162)	(832,083)	(1,653,870)	(961,759)	(2,036,700)	(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			(16,776)			(418,810)	72,386	(1,380,631)	73,403	(1,909,241)
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			(194,853)			(325,352)	(904,469)	(273,239)	(1,035,162)	(127,459)
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)