Quarterly report pursuant to Section 13 or 15(d)

Note 1 - Nature of Operations and Summary of Significant Accounting Policies - Impacts of Error Correction ASC 810 (Details)

v3.19.2
Note 1 - Nature of Operations and Summary of Significant Accounting Policies - Impacts of Error Correction ASC 810 (Details) - USD ($)
 3 Months Ended 6 Months Ended
Jun. 30, 2019
Jun. 30, 2018
Jun. 30, 2019
Jun. 30, 2018
Dec. 31, 2018
Dec. 31, 2017
Revenues from company-owned or managed clinics $ 11,169,979 $ 8,804,785 $ 21,849,356 $ 17,451,749    
General and administrative expenses 7,227,662 5,867,512 13,780,566 12,136,198    
Total selling, general and administrative expenses 9,401,496 7,566,150 17,826,065 15,324,557    
Loss from operations 487,600 (64,239) 1,431,274 (148,402)    
Bargain purchase gain 30,455 19,298 30,455    
Total other income (15,126) 19,352 (7,473) 8,545    
Loss before income tax expense 472,474 (44,887) 1,423,801 (139,857)    
Net income (loss) 462,260 (50,838) 1,414,905 $ (82,453)    
Basic and diluted loss per share (in dollars per share)       $ (0.01)    
Basic and diluted weighted average shares (in shares)       13,605,370    
Accounts receivable, net 1,033,479   1,033,479   $ 806,350  
Total current assets 12,409,956   12,409,956   11,303,988  
Goodwill 3,225,145   3,225,145   3,225,145  
Total assets 36,469,416   36,469,416   23,427,713  
Deferred revenue from company clinics 2,677,782   2,677,782   2,529,497  
Total current liabilities 11,876,464   11,876,464   10,273,127  
Total liabilities 33,736,542   33,736,542   22,700,112  
Commitments and contingencies          
Accumulated deficit (35,969,746)   (35,969,746)   (37,384,651)  
Total The Joint Corp. stockholders' equity 2,732,774   2,732,774   727,501  
Non-controlling Interest (100)   (100)   (100)  
Total equity 2,732,874 165,243 2,732,874 $ 165,243 727,601 $ (373,821)
Total liabilities and equity 36,469,416   36,469,416   23,427,713  
Revenues and Management Fees from Company Clinics [Member]            
Revenues from company-owned or managed clinics $ 5,777,288 4,668,638 $ 11,416,365 9,474,311    
Previously Reported [Member]            
Revenues from company-owned or managed clinics   7,556,832   14,654,747    
General and administrative expenses   4,656,308   9,731,234    
Total selling, general and administrative expenses   6,354,946   12,919,593    
Loss from operations   (100,402)   (539,466)    
Bargain purchase gain   75,264   75,264    
Total other income   63,575   52,380    
Loss before income tax expense   (36,827)   (487,086)    
Net income (loss)   (42,778)   $ (429,682)    
Basic and diluted loss per share (in dollars per share)       $ (0.03)    
Basic and diluted weighted average shares (in shares)       13,605,370    
Accounts receivable, net         1,213,707  
Total current assets         11,711,345  
Goodwill         2,916,426  
Total assets         23,526,352  
Deferred revenue from company clinics         994,493  
Total current liabilities         8,738,123  
Total liabilities         21,165,108  
Accumulated deficit         (35,750,908)  
Total The Joint Corp. stockholders' equity         2,361,244  
Non-controlling Interest          
Total equity         2,361,244  
Total liabilities and equity         23,526,352  
Previously Reported [Member] | Revenues and Management Fees from Company Clinics [Member]            
Revenues from company-owned or managed clinics   3,420,685   $ 6,677,309    
Restatement Adjustment [Member]            
Revenues from company-owned or managed clinics   1,247,953   2,797,002    
General and administrative expenses   1,211,204   2,404,964    
Total selling, general and administrative expenses   1,211,204   2,404,964    
Loss from operations   36,163   391,064    
Bargain purchase gain   (44,809)   (44,809)    
Total other income   (44,223)   (43,835)    
Loss before income tax expense   (8,060)   347,229    
Net income (loss)   (8,060)   $ 347,229    
Basic and diluted loss per share (in dollars per share)       $ 0.02    
Basic and diluted weighted average shares (in shares)          
Accounts receivable, net         (407,357)  
Total current assets         (407,357)  
Goodwill         308,719  
Total assets         (98,639)  
Deferred revenue from company clinics         1,535,004  
Total current liabilities         1,535,004  
Total liabilities         1,535,004  
Accumulated deficit         (1,633,743)  
Total The Joint Corp. stockholders' equity         (1,633,743)  
Non-controlling Interest         100  
Total equity         (1,633,643)  
Total liabilities and equity         $ (98,639)  
Restatement Adjustment [Member] | Revenues and Management Fees from Company Clinics [Member]            
Revenues from company-owned or managed clinics   $ 1,247,953   $ 2,797,002