Quarterly report pursuant to Section 13 or 15(d)

Consolidated Balance Sheets (current period unaudited)

v2.4.1.9
Consolidated Balance Sheets (current period unaudited) (USD $)
Mar. 31, 2015
Dec. 31, 2014
Current assets:    
Cash and cash equivalents $ 17,082,930us-gaap_CashAndCashEquivalentsAtCarryingValue $ 20,796,783us-gaap_CashAndCashEquivalentsAtCarryingValue
Restricted cash 338,561us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue 224,576us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue
Accounts receivable, net 775,669us-gaap_AccountsReceivableNetCurrent 704,905us-gaap_AccountsReceivableNetCurrent
Income taxes receivable 395,814us-gaap_IncomeTaxesReceivable 395,814us-gaap_IncomeTaxesReceivable
Note receivable - current portion 24,598us-gaap_NotesAndLoansReceivableNetCurrent 27,528us-gaap_NotesAndLoansReceivableNetCurrent
Deferred franchise costs - current portion 579,800jynt_DeferredFranchiseCostsCurrent 622,800jynt_DeferredFranchiseCostsCurrent
Deferred tax asset - current portion 208,800us-gaap_DeferredTaxAssetsLiabilitiesNetCurrent 208,800us-gaap_DeferredTaxAssetsLiabilitiesNetCurrent
Prepaid expenses and other current assets 80,326us-gaap_PrepaidExpenseAndOtherAssetsCurrent 375,925us-gaap_PrepaidExpenseAndOtherAssetsCurrent
Total current assets 19,486,498us-gaap_AssetsCurrent 23,357,131us-gaap_AssetsCurrent
Property and equipment, net 1,587,544us-gaap_PropertyPlantAndEquipmentNet 1,134,452us-gaap_PropertyPlantAndEquipmentNet
Note receivable 27,942us-gaap_NotesAndLoansReceivableNetNoncurrent 31,741us-gaap_NotesAndLoansReceivableNetNoncurrent
Deferred franchise costs, net of current portion 2,432,900jynt_DeferredFranchiseCostsNoncurrent 2,574,450jynt_DeferredFranchiseCostsNoncurrent
Intangible assets, net 1,084,583us-gaap_IntangibleAssetsNetExcludingGoodwill 153,000us-gaap_IntangibleAssetsNetExcludingGoodwill
Goodwill 1,821,040us-gaap_Goodwill 636,104us-gaap_Goodwill
Deposits and other assets 86,051us-gaap_DepositsAssetsNoncurrent 585,150us-gaap_DepositsAssetsNoncurrent
Total assets 26,526,558us-gaap_Assets 28,472,028us-gaap_Assets
Current liabilities:    
Accounts payable and accrued expenses 1,575,614us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent 1,271,405us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent
Co-op funds liability 298,561jynt_CoOpFundsLiabilityCurrent 186,604jynt_CoOpFundsLiabilityCurrent
Payroll liabilities 627,467us-gaap_EmployeeRelatedLiabilitiesCurrent 617,944us-gaap_EmployeeRelatedLiabilitiesCurrent
Note payable - current portion 115,000us-gaap_NotesPayableCurrent  
Deferred rent - current portion 98,053us-gaap_DeferredRentCreditCurrent 93,398us-gaap_DeferredRentCreditCurrent
Deferred revenue - current portion 2,008,106us-gaap_DeferredRevenueCurrent 1,957,500us-gaap_DeferredRevenueCurrent
Other current liabilities 41,575us-gaap_OtherLiabilitiesCurrent 50,735us-gaap_OtherLiabilitiesCurrent
Total current liabilities 4,764,376us-gaap_LiabilitiesCurrent 4,177,586us-gaap_LiabilitiesCurrent
Note payable - net of current portion 140,000us-gaap_LongTermNotesPayable  
Deferred rent, net of current portion 432,317us-gaap_DeferredRentCreditNoncurrent 451,766us-gaap_DeferredRentCreditNoncurrent
Deferred revenue, net of current portion 7,037,500us-gaap_DeferredRevenueNoncurrent 7,915,918us-gaap_DeferredRevenueNoncurrent
Other liabilities 296,448us-gaap_OtherLiabilitiesNoncurrent 299,405us-gaap_OtherLiabilitiesNoncurrent
Total liabilities 12,670,641us-gaap_Liabilities 12,844,675us-gaap_Liabilities
Commitment and contingencies      
Stockholders' equity:    
Common stock, $0.001 par value; 20,000,000 shares authorized, 10,265,019 shares issued and 9,731,019 shares outstanding as of March 31, 2015 and 10,196,502 shares issued and 9,662,502 outstanding as of December 31, 2014 10,265us-gaap_CommonStockValue 10,197us-gaap_CommonStockValue
Additional paid-in capital 21,553,194us-gaap_AdditionalPaidInCapital 21,420,975us-gaap_AdditionalPaidInCapital
Treasury stock (534,000 shares, at cost) (791,638)us-gaap_TreasuryStockValue (791,638)us-gaap_TreasuryStockValue
Accumulated deficit (6,915,904)us-gaap_RetainedEarningsAccumulatedDeficit (5,012,181)us-gaap_RetainedEarningsAccumulatedDeficit
Total stockholders' equity 13,855,917us-gaap_StockholdersEquity 15,627,353us-gaap_StockholdersEquity
Total liabilties and stockholders' equity $ 26,526,558us-gaap_LiabilitiesAndStockholdersEquity $ 28,472,028us-gaap_LiabilitiesAndStockholdersEquity