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

Acquisition - Purchase Price Allocation (Details)

v3.21.2

Acquisition - Purchase Price Allocation (Details) - USD ($)	Apr. 01, 2021	Jun. 30, 2021	Dec. 31, 2020
Business Acquisition [Line Items]
Goodwill		$ 5,128,302	$ 4,625,604
Phoenix, Arizona
Business Acquisition [Line Items]
Property and equipment	$ 4,928
Operating lease right-of-use asset	651,197
Intangible assets	1,536,400
Total assets acquired	2,192,525
Goodwill	502,697
Deferred revenue	(123,974)
Operating lease liability - current portion	(49,303)
Operating lease liability - net of current portion	(626,362)
Net purchase consideration	1,895,583
North Carolina
Business Acquisition [Line Items]
Property and equipment	524,046
Operating lease right-of-use asset	865,813
Intangible assets	2,187,472
Total assets acquired	3,577,331
Deferred revenue	(244,998)
Operating lease liability - current portion	(185,181)
Operating lease liability - net of current portion	(637,565)
Net purchase consideration	$ 2,509,587
Assets and Franchise Agreement
Business Acquisition [Line Items]
Property and equipment		528,974
Intangible assets		$ 3,723,872

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Amount of consideration transferred, consisting of acquisition-date fair value of assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interest issued by the acquirer.

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