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Segment Reporting (Tables) | 9 Months Ended
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Sep. 30, 2022
Segment Reporting [Abstract] |
Schedule of Segment Reporting Information, by Segment | The tables below present financial information for the Company’s two operating business segments.
| Three Months Ended |  | Nine Months Ended |  |
| September 30, |  | September 30, |  |
Revenues: | 2022 |  | 2021 |  | 2022 |  | 2021 |  |  |  |
Corporate clinics | $ | 15,836,327 |  |  | $ | 11,634,009 |  |  | $ | 42,936,298 |  |  | $ | 32,537,942 |  |  |  |  |
Franchise operations | 10,766,673 |  |  | 9,357,612 |  |  | 31,162,558 |  |  | 26,220,441 |  |  |  |  |
Total revenues | $ | 26,603,000 |  |  | $ | 20,991,621 |  |  | $ | 74,098,856 |  |  | $ | 58,758,383 |  |  |  |  |
Depreciation and amortization: |  |  |  |  |  |  |  |  |  |  |
Corporate clinics | 1,736,757 |  |  | 1,538,251 |  |  | 4,543,253 |  |  | 3,879,786 |  |  |  |  |
Franchise operations | 189,426 |  |  | 165,475 |  |  | 549,161 |  |  | 166,159 |  |  |  |  |
Corporate administration | 85,585 |  |  | (41,471) |  |  | 249,006 |  |  | 229,195 |  |  |  |  |
Total depreciation and amortization | $ | 2,011,768 |  |  | $ | 1,662,255 |  |  | $ | 5,341,420 |  |  | $ | 4,275,140 |  |  |  |  |
Segment operating income (loss): |  |  |  |  |  |  |  |  |  |  |
Corporate clinics | $ | (291,866) |  |  | $ | 1,241,081 |  |  | $ | (417,313) |  |  | $ | 4,415,793 |  |  |  |  |
Franchise operations | 5,195,558 |  |  | 4,156,829 |  |  | 13,803,845 |  |  | 11,887,071 |  |  |  |  |
Total segment operating income | $ | 4,903,692 |  |  | $ | 5,397,910 |  |  | $ | 13,386,532 |  |  | $ | 16,302,864 |  |  |  |  |
Reconciliation of total segment operating income to consolidated earnings before income taxes: |  |  |  |  |  |  |  |  |  |  |
Total segment operating income | $ | 4,903,692 |  |  | $ | 5,397,910 |  |  | $ | 13,386,532 |  |  | $ | 16,302,864 |  |  |  |  |
Unallocated corporate | (4,403,220) |  |  | (4,059,032) |  |  | (12,589,279) |  |  | (10,957,559) |  |  |  |  |
Consolidated income from operations | 500,472 |  |  | 1,338,878 |  |  | 797,253 |  |  | 5,345,305 |  |  |  |  |
Other expense, net | (25,235) |  |  | (16,139) |  |  | (60,668) |  |  | (54,050) |  |  |  |  |
Income before income tax benefit | $ | 475,237 |  |  | $ | 1,322,739 |  |  | $ | 736,585 |  |  | $ | 5,291,255 |  |  |  |  |
Schedule of Reconciliation of Assets from Segment to Consolidated |
Segment assets: | September 30, 2022 |  | December 31, 2021
Corporate clinics | $ | 52,689,649 |  |  | $ | 40,722,898 |
Franchise operations | 13,057,205 |  | 12,593,912
Total segment assets | 65,746,854 |  | 53,316,810
Unallocated cash and cash equivalents | 10,272,112 |  | 19,912,338
Unallocated property and equipment | 900,494 |  | 857,176
Other unallocated assets | 11,371,938 |  | 11,367,885
Total assets | $ | 88,291,398 |  |  | $ | 85,454,209 |

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- Definition Tabular disclosure of all significant reconciling items in the reconciliation of total assets from reportable segments to the entity's consolidated assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8924-108599 + Details
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- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8813-108599 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599 + Details
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