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)

v3.23.3

Commitments and Contingencies - Lease Expense and Supplemental Information (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Finance lease costs:
Amortization of assets	$ 7,570	$ 18,636	$ 15,139	$ 40,432
Interest on lease liabilities	825	1,112	1,713	2,549
Total finance lease costs	8,395	19,748	16,852	42,981
Operating lease costs	1,639,749	1,375,574	3,253,595	2,730,884
Total lease costs	1,648,144	$ 1,395,322	3,270,447	2,773,865
Operating Leases:
Operating lease right-of-use asset	22,641,632		22,641,632		$ 20,587,199
Operating lease liability, current portion	5,880,954		5,880,954		5,295,830
Operating lease liability - net of current portion	20,029,654		20,029,654		18,672,719
Total operating lease liability	25,910,608		25,910,608		23,968,549
Finance Leases:
Property and equipment, at cost	151,396		151,396		151,396
Less accumulated amortization	(102,792)		(102,792)		(87,652)
Property and equipment, net	48,604		48,604		63,744
Finance lease liability, current portion	24,956		24,956		24,433
Finance lease liability, net of current portion	50,896		50,896		63,507
Total finance lease liabilities	$ 75,852		$ 75,852		$ 87,940
Weighted average remaining lease term (in years):
Operating leases	5 years 2 months 12 days		5 years 2 months 12 days		5 years 4 months 24 days
Finance lease	2 years 10 months 24 days		2 years 10 months 24 days		3 years 4 months 24 days
Weighted average discount rate:
Operating leases	5.10%		5.10%		4.80%
Finance leases	4.30%		4.30%		4.30%
Cash paid for amounts included in measurement of liabilities:
Operating cash flows from operating leases			$ 3,465,890	2,822,523
Operating cash flows from finance leases			1,713	2,549
Financing cash flows from finance leases			12,087	38,022
Non-cash transactions: ROU assets obtained in exchange for lease liabilities
Operating lease			3,859,696	2,071,960
Finance lease			$ 0	$ 0

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