Quarterly report pursuant to Section 13 or 15(d)

Nature of Operations and Summary of Significant Accounting Policies - Restatement of Previously Issued Consolidated Financial Statements (Details)

v3.23.3
Nature of Operations and Summary of Significant Accounting Policies - Restatement of Previously Issued Consolidated Financial Statements (Details) - USD ($)
 3 Months Ended
Mar. 31, 2023
Mar. 31, 2022
Dec. 31, 2022
Dec. 31, 2021
ASSETS        
Intangible assets, net $ 9,991,070 $ 4,277,030 $ 10,928,295  
Deferred tax assets 11,194,762 11,698,428 11,928,152  
Total assets 99,623,045 87,002,556 93,490,377  
Current liabilities:        
Deferred franchise and regional development fee revenue, current portion 0 0    
Deferred franchise fee revenue, current portion 2,487,795 2,408,266 2,468,601  
Upfront regional developer fees, current portion 491,142 722,590 487,250  
Other current liabilities 592,293 565,761 597,294  
Total current liabilities 25,067,901 20,648,558 23,217,017  
Deferred franchise and regional development fee revenue, net of current portion 0 0    
Deferred franchise fee revenue, net of current portion 14,233,564 13,154,047 14,161,134  
Upfront regional developer fees, net of current portion 1,449,270 2,256,089 1,500,278  
Other liabilities 1,287,879 993,753 1,287,879  
Liabilities 64,307,008 56,319,071 60,902,534  
Stockholders' equity:        
Accumulated deficit (9,827,216) (12,775,865) (12,153,380)  
Total The Joint Corp. stockholders' equity 35,291,037 30,658,485 32,562,843  
Total equity 35,316,037 30,683,485 32,587,843 $ 30,308,684
Total liabilities and stockholders' equity 99,623,045 87,002,556 93,490,377  
Revenues:        
Total revenues 28,300,820 22,236,751    
Cost of revenues:        
Total cost of revenues 2,474,685 2,110,984    
Depreciation and amortization 2,215,055 1,336,656    
General and administrative expenses 20,038,476 15,533,426    
Total selling, general and administrative expenses 26,413,775 20,157,570    
Income from operations (653,109) (38,709)    
Income before income tax expense (benefit) 3,168,053 (54,856)    
Income tax expense 841,889 (59,076)    
Net income (as restated) $ 2,326,164 $ 4,220    
Earnings (loss) per share:        
Basic (loss) earnings per share (in dollars per share) $ 0.16 $ 0    
Diluted (loss) earnings per share (in dollars per share) $ 0.16 $ 0    
Statement of Stockholders' Equity [Abstract]        
Total equity $ 35,316,037 $ 30,683,485 32,587,843 30,308,684
Cash flows from operating activities:        
Net income (loss) 2,326,164 4,220    
Adjustments to reconcile net income (loss) to net cash provided by operating activities:        
Depreciation and amortization 2,215,055 1,336,656    
Deferred income taxes 733,390 (211,629)    
Changes in operating assets and liabilities:        
Upfront regional developer fees (47,116) (296,983)    
Deferred revenue 437,838 498,273    
Other liabilities (57,727) 402,715    
Net cash provided by operating activities 6,024,593 197,878    
Cash flows from investing activities:        
Reacquisition and termination of regional developer rights   0    
Net cash used in investing activities (1,200,215) (1,289,943)    
Decrease in cash 4,954,187 (1,066,427)    
Accumulated Deficit        
Stockholders' equity:        
Total equity (9,827,216) (12,775,865) (12,153,380) (12,780,085)
Cost of revenues:        
Net income (as restated) 2,326,164 4,220    
Statement of Stockholders' Equity [Abstract]        
Total equity (9,827,216) (12,775,865) (12,153,380) (12,780,085)
Cash flows from operating activities:        
Net income (loss) 2,326,164 4,220    
Total The Joint Corp. stockholders' equity        
Stockholders' equity:        
Total equity 35,291,037 30,658,485 32,562,843 30,283,684
Cost of revenues:        
Net income (as restated) 2,326,164 4,220    
Statement of Stockholders' Equity [Abstract]        
Total equity 35,291,037 30,658,485 $ 32,562,843 30,283,684
Cash flows from operating activities:        
Net income (loss) 2,326,164 4,220    
Regional developer fees        
Revenues:        
Total revenues 0 0    
Franchise fees        
Revenues:        
Total revenues 754,425 640,965    
Cost of revenues:        
Cost of revenues 2,140,835 1,801,026    
As Previously Reported        
ASSETS        
Intangible assets, net 11,905,176 4,829,941    
Deferred tax assets 7,708,323 9,205,410    
Total assets 98,050,712 85,062,449    
Current liabilities:        
Deferred franchise and regional development fee revenue, current portion 2,978,937 3,130,856    
Deferred franchise fee revenue, current portion 0 0    
Upfront regional developer fees, current portion 0 0    
Other current liabilities 494,250 541,250    
Total current liabilities 24,969,858 20,624,047    
Deferred franchise and regional development fee revenue, net of current portion 15,682,833 15,410,136    
Deferred franchise fee revenue, net of current portion 0 0    
Upfront regional developer fees, net of current portion 0 0    
Other liabilities 27,230 27,230    
Liabilities 62,948,315 55,328,037    
Stockholders' equity:        
Accumulated deficit (10,040,856) (13,724,938)    
Total The Joint Corp. stockholders' equity 35,077,397 29,709,412    
Total equity 35,102,397 29,734,412   29,569,627
Total liabilities and stockholders' equity 98,050,712 85,062,449    
Revenues:        
Total revenues 28,450,298 22,438,538    
Cost of revenues:        
Total cost of revenues 2,624,163 2,312,771    
Depreciation and amortization 2,342,544 1,629,176    
General and administrative expenses 19,936,115 15,378,623    
Total selling, general and administrative expenses 26,438,903 20,295,287    
Income from operations (678,237) (176,426)    
Income before income tax expense (benefit) 3,142,925 (192,573)    
Income tax expense 841,889 13,224    
Net income (as restated) $ 2,301,036 $ (205,797)    
Earnings (loss) per share:        
Basic (loss) earnings per share (in dollars per share) $ 0.16 $ (0.01)    
Diluted (loss) earnings per share (in dollars per share) $ 0.15 $ (0.01)    
Statement of Stockholders' Equity [Abstract]        
Total equity $ 35,102,397 $ 29,734,412   29,569,627
Cash flows from operating activities:        
Net income (loss) 2,301,036 (205,797)    
Adjustments to reconcile net income (loss) to net cash provided by operating activities:        
Depreciation and amortization 2,342,544 1,629,176    
Deferred income taxes   (16,776)    
Changes in operating assets and liabilities:        
Upfront regional developer fees   0    
Deferred revenue   296,487    
Other liabilities   280,162    
Net cash provided by operating activities   447,878    
Cash flows from investing activities:        
Reacquisition and termination of regional developer rights   (250,000)    
Net cash used in investing activities   (1,539,943)    
Decrease in cash   (1,066,427)    
As Previously Reported | Accumulated Deficit        
Stockholders' equity:        
Total equity   (13,724,938)   (13,519,142)
Statement of Stockholders' Equity [Abstract]        
Total equity   (13,724,938)   (13,519,142)
As Previously Reported | Total The Joint Corp. stockholders' equity        
Stockholders' equity:        
Total equity   29,709,412   29,544,627
Statement of Stockholders' Equity [Abstract]        
Total equity   29,709,412   29,544,627
As Previously Reported | Regional developer fees        
Revenues:        
Total revenues 149,478 201,787    
As Previously Reported | Franchise fees        
Cost of revenues:        
Cost of revenues 2,290,313 2,002,813    
Adjustments        
ASSETS        
Intangible assets, net (1,914,106) (552,911)    
Deferred tax assets 3,486,439 2,493,018    
Total assets 1,572,333 1,940,107    
Current liabilities:        
Deferred franchise and regional development fee revenue, current portion (2,978,937) (3,130,856)    
Deferred franchise fee revenue, current portion 2,487,795 2,408,266    
Upfront regional developer fees, current portion 491,142 722,590    
Other current liabilities 98,043 24,511    
Total current liabilities 98,043 24,511    
Deferred franchise and regional development fee revenue, net of current portion (15,682,833) (15,410,136)    
Deferred franchise fee revenue, net of current portion 14,233,564 13,154,047    
Upfront regional developer fees, net of current portion 1,449,270 2,256,089    
Other liabilities 1,260,649 966,523    
Liabilities 1,358,693 991,034    
Stockholders' equity:        
Accumulated deficit 213,640 949,073    
Total The Joint Corp. stockholders' equity 213,640 949,073    
Total equity 213,640 949,073   739,057
Total liabilities and stockholders' equity 1,572,333 1,940,107    
Revenues:        
Total revenues (149,478) (201,787)    
Cost of revenues:        
Total cost of revenues (149,478) (201,787)    
Depreciation and amortization (127,489) (292,520)    
General and administrative expenses 102,361 154,803    
Total selling, general and administrative expenses (25,128) (137,717)    
Income from operations 25,128 137,717    
Income before income tax expense (benefit) 25,128 137,717    
Income tax expense 0 (72,300)    
Net income (as restated) $ 25,128 $ 210,017    
Earnings (loss) per share:        
Basic (loss) earnings per share (in dollars per share) $ 0 $ 0.01    
Diluted (loss) earnings per share (in dollars per share) $ 0.01 $ 0.01    
Statement of Stockholders' Equity [Abstract]        
Total equity $ 213,640 $ 949,073   739,057
Cash flows from operating activities:        
Net income (loss) 25,128 210,017    
Adjustments to reconcile net income (loss) to net cash provided by operating activities:        
Depreciation and amortization (127,489) (292,520)    
Deferred income taxes   (194,853)    
Changes in operating assets and liabilities:        
Upfront regional developer fees   (296,983)    
Deferred revenue   201,786    
Other liabilities   122,553    
Net cash provided by operating activities   (250,000)    
Cash flows from investing activities:        
Reacquisition and termination of regional developer rights   250,000    
Net cash used in investing activities   250,000    
Decrease in cash   0    
Adjustments | Accumulated Deficit        
Stockholders' equity:        
Total equity   949,073   739,057
Statement of Stockholders' Equity [Abstract]        
Total equity   949,073   739,057
Adjustments | Total The Joint Corp. stockholders' equity        
Stockholders' equity:        
Total equity   949,073   739,057
Statement of Stockholders' Equity [Abstract]        
Total equity   949,073   $ 739,057
Adjustments | Regional developer fees        
Revenues:        
Total revenues (149,478) (201,787)    
Adjustments | Franchise fees        
Cost of revenues:        
Cost of revenues $ (149,478) $ (201,787)