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)

v3.24.2.u1

Commitments and Contingencies - Lease Expense and Supplemental Information (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Finance lease costs:
Amortization of assets	$ 7,570	$ 7,570	$ 15,140	$ 15,139
Interest on lease liabilities	561	825	1,189	1,713
Total finance lease costs	8,131	8,395	16,329	16,852
Operating lease costs	1,035,959	1,639,749	2,077,415	3,253,595
Total lease costs	1,044,090	$ 1,648,144	2,093,744	3,270,447
Operating Leases:
Operating lease right-of-use asset	11,859,692		11,859,692		$ 12,413,221
Operating lease liability - current portion	3,811,835		3,811,835		3,756,328
Operating lease liability - net of current portion	10,205,222		10,205,222		10,914,997
Total operating lease liability	14,017,057		14,017,057		14,671,325
Finance Leases:
Property and equipment, at cost	151,396		151,396		151,396
Less accumulated amortization	(133,071)		(133,071)		(117,932)
Property and equipment, net	18,325		18,325		33,464
Finance lease liability - current portion	26,038		26,038		25,491
Finance lease liability - net of current portion	24,858		24,858		38,016
Total finance lease liabilities	$ 50,896		$ 50,896		$ 63,507
Weighted average remaining lease term (in years):
Operating leases	4 years 8 months 12 days		4 years 8 months 12 days		4 years 9 months 18 days
Finance lease	1 year 10 months 24 days		1 year 10 months 24 days		2 years 4 months 24 days
Weighted average discount rate:
Operating leases	5.50%		5.50%		5.40%
Finance leases	4.30%		4.30%		4.30%
Cash paid for amounts included in measurement of liabilities:
Operating cash flows from operating leases			$ 2,380,024	3,465,890
Operating cash flows from finance leases			1,189	1,713
Financing cash flows from finance leases			12,610	12,087
Non-cash transactions: ROU assets obtained in exchange for lease liabilities
Operating lease			1,216,902	3,859,696
Finance lease			$ 0	$ 0

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