Note 1 - Nature of Operations and Summary of Significant Accounting Policies (Tables)
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3 Months Ended |
Mar. 31, 2018 |
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| Notes Tables |
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| Schedule of Franchisor Disclosure [Table Text Block] |
| | | Three Months Ended
March 31, | | Franchised clinics: | | 2018 | | 2017 | | Clinics in operation at beginning of period | | | 352 | | | | 309 | | | Opened or Purchased during the period | | | 7 | | | | 18 | | | Acquired during the period | | | - | | | | - | | | Closed during the period | | | - | | | | (1 | ) | | Clinics in operation at the end of the period | | | 359 | | | | 326 | | | | | Three Months Ended
March 31, | | Company-owned or managed clinics: | | 2018 | | 2017 | | Clinics in operation at beginning of period | | | 47 | | | | 61 | | | Opened during the period | | | - | | | | - | | | Acquired during the period | | | - | | | | - | | | Closed or sold during the period | | | - | | | | (14 | ) | | Clinics in operation at the end of the period | | | 47 | | | | 47 | | | | | | | | | | | | | Total clinics in operation at the end of the period | | | 406 | | | | 373 | | | | | | | | | | | | | Clinics licenses sold but not yet developed | | | 114 | | | | 107 | | | Executed letters of intent for future clinic licenses | | | 8 | | | | - | | |
| Lease Exit Liability [Table Text Block] |
| Lease exit liability at December 31, 2017 | | $ | 299,400 | | | Additions | | | - | | | Settlements | | | - | | | Net accretion | | | (12,171 | ) | | Lease exit liability at March 31, 2018 | | $ | 287,229 | | |
| Schedule of Earnings Per Share, Basic and Diluted [Table Text Block] |
| | | Three Months Ended
March 31, | | | | 2018 | | 2017 | | | | | | (as adjusted) | | Net loss | | $ | (386,904 | ) | | $ | (1,765,385 | ) | | | | | | | | | | | | Weighted average common shares outstanding - basic | | | 13,587,837 | | | | 13,042,595 | | | Effect of dilutive securities: | | | | | | | | | | Stock options | | | - | | | | - | | | Weighted average common shares outstanding - diluted | | | 13,587,837 | | | | 13,042,595 | | | | | | | | | | | | | Basic and diluted loss per share | | $ | (0.03 | ) | | $ | (0.14 | ) | |
| Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block] |
| | | Three Months Ended
March 31, | | | | 2018 | | 2017 | | Unvested restricted stock | | | 63,700 | | | | 80,070 | | | Stock options | | | 1,053,811 | | | | 916,915 | | | Warrants | | | 90,000 | | | | 90,000 | | |
| Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block] |
| THE JOINT CORP. AND SUBSIDIARY | |
CONDENSED CONSOLIDATED BALANCE SHEETS | | | | | | | | | | | | As of December 31,
2017 | | Adjustments due to ASC 606 adoption | | As of December 31,
2017 | | ASSETS | | | | | | | | Current assets: | | | | | | | | | | | | | | Deferred franchise costs - current portion | | $ | 484 | | | $ | 14 | | | $ | 498 | | | Total current assets | | | 6,657 | | | | 14 | | | | 6,671 | | | Deferred franchise costs, net of current portion | | | 813 | | | | 1,500 | | | | 2,313 | | | Total assets | | $ | 16,910 | | | $ | 1,515 | | | $ | 18,425 | | | | | | | | | | | | | | | | | LIABILITIES AND STOCKHOLDERS' EQUITY | | | | | | | | | | | | | | Current liabilities: | | | | | | | | | | | | | | Deferred franchise revenue - current portion | | $ | 1,686 | | | $ | 308 | | | $ | 1,994 | | | Other current liabilities | | | 49 | | | | 24 | | | | 73 | | | Total current liabilities | | | 4,967 | | | | 332 | | | | 5,299 | | | Deferred revenue, net of current portion | | | 4,693 | | | | 4,867 | | | | 9,560 | | | Total liabilities | | | 12,011 | | | | 5,199 | | | | 17,210 | | | Stockholders' equity: | | | | | | | | | | | | | | Accumulated deficit | | | (32,259 | ) | | | (3,684 | ) | | | (35,943 | ) | | Total stockholders' equity | | | 4,899 | | | | (3,684 | ) | | | 1,215 | | | Total liabilities and stockholders' equity | | $ | 16,910 | | | $ | 1,515 | | | $ | 18,425 | | | THE JOINT CORP. AND SUBSIDIARY | |
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS | | | | | | | | | | | |
Three Months Ended March 31, 2017
| | Adjustments due to ASC 606 adoption | |
Three Months Ended March 31, 2017
| | | | (as reported) | | | | (as adjusted) | | Revenues: | | | | | | | | | | | | | | Franchise fees | | $ | 450 | | | $ | (154 | ) | | $ | 296 | | | Regional developer fees | | | 77 | | | | (13 | ) | | | 64 | | | Total revenues | | | 5,674 | | | | (167 | ) | | | 5,507 | | | Cost of revenues: | | | | | | | | | | | | | | Franchise cost of revenues | | | 683 | | | | (48 | ) | | | 635 | | | Total cost of revenues | | | 742 | | | | (48 | ) | | | 694 | | | Loss from operations | | | (1,587 | ) | | | (118 | ) | | | (1,705 | ) | | Loss before income tax expense | | | (1,606 | ) | | | (118 | ) | | | (1,725 | ) | | Net loss and comprehensive loss | | $ | (1,647 | ) | | $ | (118 | ) | | $ | (1,765 | ) | | | | | | | | | | | | | | | | Loss per share: | | | | | | | | | | | | | | Basic and diluted loss per share | | $ | (0.13 | ) | | $ | (0.01 | ) | | $ | (0.14 | ) | |