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Acquisition and Assets Held for Sale (Tables) | 9 Months Ended
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Sep. 30, 2022
Business Combination and Asset Acquisition [Abstract] |
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed | The allocation of the total purchase price of AZ Clinics Purchase was as follows:
Property and equipment | $ | 241,511 |
Operating lease right-of-use asset | 912,937 |
Intangible assets | 3,689,100 |
Total identifiable assets acquired | 4,843,548 |
Goodwill | 3,408,205 |
Deferred revenue | (455,317) |
Operating lease liability - current portion | (128,516) |
Operating lease liability - net of current portion | (784,722) |
Net purchase consideration | $ | 6,883,198 |
The allocation of the purchase price for the NC Clinics Purchase was as follows:
Property and equipment | $ | 142,395 |
Operating lease right-of-use asset | 122,641 |
Intangible assets | 1,299,607 |
Total identifiable assets acquired | 1,564,643 |
Deferred revenue | (153,176) |
Operating lease liability - current portion | (85,414) |
Operating lease liability - net of current portion | (40,388) |
Net purchase consideration | $ | 1,285,665 |
Schedule of Business Acquisition, Pro Forma Information | The following table summarizes selected unaudited pro forma consolidated income statements for the three and nine months ended September 30, 2022 and 2021 as if both the AZ Clinics Purchase (which has been accounted for as a business combination) and the NC Clinics Purchase (which has been accounted for as an asset purchase) had been completed on January 1, 2021.
| Three Months Ended |  | Nine Months Ended
| September 30, |  | September 30,
| 2022 |  | 2021 |  | 2022 |  | 2021
Revenues, net | $ | 26,706,585 |  |  | $ | 22,154,271 |  |  | $ | 76,417,098 |  |  | $ | 62,093,498 |
Net income | 498,670 |  |  | 1,772,429 |  |  | 400,324 |  |  | 6,561,995 |
The Company’s condensed consolidated income statements for the three and nine months ended September 30, 2022 include net revenue and net income of acquired clinics in Arizona and North Carolina as follows:
| Three Months Ended |  | Nine Months Ended
| September 30, |  | September 30,
| 2022 |  | 2022
Revenues, net | $ | 1,093,373 |  |  | $ | 1,615,858 |
Net income | 228,625 |  |  | 509,000 |
Summary Of Assets And Liabilities Held For Sale | The principal components of the held for sale assets and liabilities as of September 30, 2022 were as follows:
| September 30, 2022
Assets |
Property and equipment, net | $ | 137,971 |
Operating lease right-of-use asset | 165,996 |
Valuation allowance | (60,580) |
Total assets held for sale | $ | 243,387 |
Liabilities |
Operating lease liability, current and non-current | $ | (187,808) |
Deferred revenue from company clinics | (35,479) |
Total liabilities to be disposed of | $ | (223,287) |

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- Definition Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(2) -URI https://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(3) -URI https://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 + Details
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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=128092470&loc=d3e4845-128472 + Details
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