The Joint Corp. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Cover
- Cover Page
Financial Statements
Notes to Financial Statements
Accounting Policies
- Nature of Operations and Summary of Significant Accounting Policies (Policies)
Notes Tables
Notes Details

Commitments and Contingencies - Lease Expense and Supplemental Information (Details)

v3.23.3

Commitments and Contingencies - Lease Expense and Supplemental Information (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Finance lease costs:
Amortization of assets	$ 7,570	$ 7,570	$ 22,709	$ 48,001
Interest on lease liabilities	760	1,015	2,473	3,564
Total finance lease costs	8,330	8,585	25,182	51,565
Operating lease costs	1,633,469	1,426,010	4,910,181	4,138,801
Total lease costs	1,641,799	$ 1,434,595	4,935,363	4,190,366
Operating Leases:
Operating lease right-of-use asset	19,803,896		19,803,896		$ 20,587,199
Operating lease liability, current portion	5,392,944		5,392,944		5,295,830
Operating lease liability - net of current portion	17,200,146		17,200,146		18,672,719
Total operating lease liability	22,593,090		22,593,090		23,968,549
Finance Leases:
Property and equipment, at cost	151,396		151,396		151,396
Less accumulated amortization	(110,362)		(110,362)		(87,652)
Property and equipment, net	41,034		41,034		63,744
Finance lease liability, current portion	25,223		25,223		24,433
Finance lease liability, net of current portion	44,490		44,490		63,507
Total finance lease liabilities	$ 69,713		$ 69,713		$ 87,940
Weighted average remaining lease term (in years):
Operating leases	5 years 1 month 6 days		5 years 1 month 6 days		5 years 4 months 24 days
Finance lease	2 years 7 months 6 days		2 years 7 months 6 days		3 years 4 months 24 days
Weighted average discount rate:
Operating leases	5.10%		5.10%		4.80%
Finance leases	4.30%		4.30%		4.30%
Cash paid for amounts included in measurement of liabilities:
Operating cash flows from operating leases			$ 5,263,092	4,309,229
Operating cash flows from finance leases			2,473	3,564
Financing cash flows from finance leases			18,227	43,907
Non-cash transactions: ROU assets obtained in exchange for lease liabilities
Operating lease			4,287,622	4,402,229
Finance lease			$ 0	$ 0

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