Quarterly report pursuant to Section 13 or 15(d)

Note 1 - Nature of Operations and Summary of Significant Accounting Policies (Tables)

v3.10.0.1
Note 1 - Nature of Operations and Summary of Significant Accounting Policies (Tables)
 6 Months Ended
Jun. 30, 2018
Notes Tables  
Schedule of Franchisor Disclosure [Table Text Block]
    Three Months Ended
June 30,		   Six Months Ended
June 30,
Franchised clinics:   2018   2017   2018   2017
Clinics in operation at beginning of period    
359
      
326
      
352
      
309
  
Opened or purchased during the period    
8
      
11
      
15
      
29
  
Acquired during the period    
(1
 )    
-
      
(1
 )    
-
  
Closed during the period    
(1
 )    
(1
 )    
(1
 )    
(2
 )
Clinics in operation at the end of the period    
365
      
336
      
365
      
336
  
                                 
    Three Months Ended
June 30,		   Six Months Ended
June 30,
Company-owned or managed clinics:   2018   2017   2018   2017
Clinics in operation at beginning of period    
47
      
47
      
47
      
61
  
Opened during the period    
-
      
-
      
-
      
-
  
Acquired during the period    
1
      
 
      
1
      
-
  
Closed or sold during the period    
-
      
-
      
-
      
(14
 )
Clinics in operation at the end of the period    
48
      
47
      
48
      
47
  
                                 
Total clinics in operation at the end of the period    
413
      
383
      
413
      
383
  
                                 
Clinics licenses sold but not yet developed    
117
      
110
      
117
      
110
  
Executed letters of intent for future clinic licenses    
9
      
-
      
9
      
-
  
Lease Exit Liability [Table Text Block]
Lease exit liability at December 31, 2017   $
299,400
  
Additions or changes in estimates    
250,704
  
Settlements    
-
  
Net accretion    
(24,342
 )
Lease exit liability at June 30, 2018   $
525,762
  
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]
    Three Months Ended
June 30,		   Six Months Ended
June 30,
    2018   2017   2018   2017
       
(as adjusted)
      
(as adjusted)
Net loss   $
(42,778
 )   $
(1,022,140
 )   $
(429,682
 )   $
(2,787,523
 )
                                 
Weighted average common shares outstanding - basic    
13,622,710
      
13,127,255
      
13,605,370
      
13,085,159
  
Effect of dilutive securities:                                
Unvested restricted stock, stock options and warrants    
-
      
-
      
-
      
-
  
Weighted average common shares outstanding - diluted    
13,622,710
      
13,127,255
      
13,605,370
      
13,085,159
  
                                 
Basic and diluted loss per share   $
(0.00
 )   $
(0.08
 )   $
(0.03
 )   $
(0.21
 )
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]
    Three Months Ended
June 30,		   Six Months Ended
June 30,
    2018   2017   2018   2017
Unvested restricted stock    
37,012
      
65,700
      
37,012
      
65,700
  
Stock options    
976,271
      
1,044,286
      
976,271
      
1,044,286
  
Warrants    
90,000
      
90,000
      
90,000
      
90,000
  
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]
    As of December 31,
2017		   Adjustments due to ASC 606 Adoption   As of December 31,
2017
ASSETS  
(as reported)
  
 
  
(as adjusted)
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
 
Deposits and other assets    
612
 
    
12
      
623
 
Total assets   $
16,910
 
   $
1,526
     $
18,436
 
                         
LIABILITIES AND STOCKHOLDERS' EQUITY                        
Current liabilities:                        
Deferred franchise revenue - current portion   $
1,686
 
   $
308
     $
1,994
 
Other current liabilities    
49
 
    
104
      
153
 
Total current liabilities    
4,967
 
    
412
      
5,379
 
Deferred revenue, net of current portion    
4,693
 
    
4,859
      
9,553
 
Total liabilities    
12,011
 
    
5,271
      
17,283
 
Stockholders' equity:                        
Accumulated deficit    
(32,259
)
    
(3,745
 )    
(36,004
)
Total stockholders' equity    
4,899
 
    
(3,745
 )    
1,153
 
Total liabilities and stockholders' equity   $
16,910
 
   $
1,526
     $
18,436
 
    Three Months Ended
   
Three Months Ended
June 30, 2017
  
Adjustments Due
to ASC 606 Adoption
  
Three Months Ended
June 30, 2017
    (as reported)       (as adjusted)
Revenues:                        
Franchise fees   $
358
     $
6
     $
364
  
Regional developer fees    
120
      
(21
 )    
99
  
Total revenues    
6,015
      
(15
 )    
6,000
  
Cost of revenues:                        
Franchise cost of revenues    
705
      
(4
 )    
701
  
Total cost of revenues    
770
      
(4
 )    
766
  
Loss from operations    
(985
 )    
(11
 )    
(996
 )
Loss before income tax expense    
(1,009
 )    
(11
 )    
(1,020
 )
Net loss and comprehensive loss   $
(1,011
 )   $
(11
 )   $
(1,022
 )
                         
Loss per share:                        
Basic and diluted loss per share   $
(0.08
 )   $
(0.00
 )   $
(0.08
 )
    Six Months Ended
   
Six Months Ended
June 30, 2017
  
Adjustments Due
to ASC 606 Adoption
  
Six Months Ended
June 30, 2017
    (as reported)       (as adjusted)
Revenues:                        
Franchise fees   $
807
     $
(148
 )   $
659
  
Regional developer fees    
197
      
(34
 )    
163
  
Total revenues    
11,689
      
(181
 )    
11,507
  
Cost of revenues:                        
Franchise cost of revenues    
1,388
      
(52
 )    
1,336
  
Total cost of revenues    
1,512
      
(52
 )    
1,460
  
Loss from operations    
(2,572
 )    
(129
 )    
(2,701
 )
Loss before income tax expense    
(2,615
 )    
(129
 )    
(2,744
 )
Net loss and comprehensive loss   $
(2,658
 )   $
(129
 )   $
(2,788
 )
                         
Loss per share:                        
Basic and diluted loss per share   $
(0.20
 )   $
0.06
     $
(0.14
 )