Quarterly report pursuant to Section 13 or 15(d)

Acquisitions and Assets Held for Sale (Tables)

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Acquisitions and Assets Held for Sale (Tables)
 9 Months Ended
Sep. 30, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]  
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed
The allocation of the total purchase price of the CA Clinics Purchase was as follows:
Property and equipment $ 313,995 
Operating lease right-of-use asset 317,662 
Intangible assets 1,004,513 
Total assets acquired 1,636,170 
Deferred revenue (158,365)
Operating lease liability - current portion (118,081)
Operating lease liability - net of current portion (199,957)
Net purchase consideration $ 1,159,767 
Schedule of Assets and Liabilities Held for Sale
The principal components of the held for sale assets and liabilities as of December 31, 2023 and September 30, 2024 were as follows:

September 30,
2024		 December 31,
2023
Assets
Property and equipment, net
$ 6,165,086  $ 4,887,220 
Operating lease right-of-use asset 11,161,964  9,193,496 
Intangible assets, net 6,919,371  3,351,430 
Goodwill 4,221,293  1,140,529 
Valuation allowance (3,132,999) (657,620)
Total assets held for sale $ 25,334,715  $ 17,915,055 
Liabilities
Operating lease liability, current and non-current $ 11,351,605  $ 10,209,382 
Deferred revenue from company clinics 3,772,949  3,622,481 
Total liabilities to be disposed of $ 15,124,554  $ 13,831,863