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)

v3.24.3

Commitments and Contingencies - Lease Expense and Supplemental Information (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Finance lease costs:
Amortization of assets	$ 7,570	$ 7,570	$ 22,710	$ 22,709
Interest on lease liabilities	499	760	1,686	2,473
Total finance lease costs	8,069	8,330	24,396	25,182
Operating lease costs	797,102	1,633,469	2,476,377	4,910,181
Total lease costs	805,171	$ 1,641,799	2,500,773	4,935,363
Operating Leases:
Operating lease right-of-use asset	7,727,105		7,727,105		$ 12,413,221
Operating lease liability - current portion	3,222,887		3,222,887		3,756,328
Operating lease liability - net of current portion	6,157,147		6,157,147		10,914,997
Total operating lease liability	9,380,034		9,380,034		14,671,325
Finance Leases:
Property and equipment, at cost	151,389		151,389		151,396
Less accumulated amortization	(140,635)		(140,635)		(117,932)
Property and equipment, net	10,754		10,754		33,464
Finance lease liability - current portion	26,312		26,312		25,491
Finance lease liability - net of current portion	18,172		18,172		38,016
Total finance lease liabilities	$ 44,484		$ 44,484		$ 63,507
Weighted average remaining lease term (in years):
Operating leases	4 years 7 months 6 days		4 years 7 months 6 days		4 years 9 months 18 days
Finance lease	1 year 8 months 12 days		1 year 8 months 12 days		2 years 4 months 24 days
Weighted average discount rate:
Operating leases	5.30%		5.30%		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			$ 2,945,217	5,263,092
Operating cash flows from finance leases			1,686	2,473
Financing cash flows from finance leases			19,013	18,227
Non-cash transactions: ROU assets obtained in exchange for lease liabilities
Operating lease			2,049,597	4,287,622
Finance lease			$ 0	$ 0

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