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Nature of Operations and Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2022

Accounting Policies [Abstract]

Schedule of Correction of Immaterial Error

The table below sets forth the impact of the revision on the previously issued consolidated balance sheet:

			December 31, 2020
			As Previously						(i)						(ii)						(iii)
			Reported						Adjustments						Adjustments						Adjustments						As Adjusted
ASSETS
Accounts receivable, net			1,850,499						—						212,722						—						2,063,221
Total current assets			25,133,704						—						212,722						—						25,346,426
Deferred tax assets			8,007,633						22,154						(44,672)						(43,679)						7,941,436
Total assets			$	65,732,843					$	22,154					$	168,050					$	(43,679)					$	65,879,368
LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities:
Deferred revenue from company clinics			3,905,200						296,348												(524,993)						3,676,555
Total current liabilities			18,685,644						296,348						—						(524,993)						18,456,999
Total liabilities			44,981,760						296,348						—						(524,993)						44,753,115
Stockholders' equity:
Accumulated deficit			(20,470,081)						(274,194)						168,050						481,314						(20,094,912)
Total The Joint Corp. stockholders' equity			20,750,983						(274,194)						168,050						481,314						21,126,152
Total equity			20,751,083						(274,194)						168,050						481,314						21,126,252
Total liabilities and stockholders' equity			$	65,732,843					$	22,154					$	168,050					$	(43,679)					$	65,879,368

Schedule of Franchisor Disclosure

The following table summarizes the number of clinics in operation under franchise agreements and as company-owned or managed clinics for the three and nine months ended September 30, 2022 and 2021:

			Three Months Ended September 30,												Nine Months Ended September 30,
Franchised clinics:			2022						2021						2022						2021
Clinics open at beginning of period			662						555						610						515
Opened during the period			33						28						91						76
Acquired during the period			1						—						1						—
Sold during the period			(4)						—						(8)						(8)
Closed during the period			(2)						—						(4)						—
Clinics in operation at the end of the period			690						583						690						583
			Three Months Ended September 30,												Nine Months Ended September 30,
Company-owned or managed clinics:			2022						2021						2022						2021
Clinics open at beginning of period			107						78						96						64
Opened during the period			5						5						12						11
Acquired during the period			4						—						8						8
Sold during the period			(1)						—						(1)						—
Closed during the period			—						—						—						—
Clinics in operation at the end of the period			115						83						115						83
Total clinics in operation at the end of the period			805						666						805						666
Clinic licenses sold but not yet developed			212						252						212						252
Licenses for future clinics subject to executed letters of intent			40						43						40						43

Schedule of Earnings (Loss) per Common Share

			Three Months Ended September 30,												Nine Months Ended September 30,
			2022						2021						2022						2021
Net income			$	491,113					$	1,937,095					$	630,058					$	6,935,751
Weighted average common shares outstanding - basic			14,512,856						14,388,905						14,474,323						14,286,818
Effect of dilutive securities:
Unvested restricted stock and stock options			316,773						581,423						403,727						644,941
Weighted average common shares outstanding - diluted			14,829,629						14,970,328						14,878,050						14,931,759
Basic earnings per share			$	0.03					$	0.13					$	0.04					$	0.49
Diluted earnings per share			$	0.03					$	0.13					$	0.04					$	0.46

The following common stock equivalents were excluded from the computation of diluted earnings per share for the periods presented because including them would have been antidilutive:

			Three Months Ended September 30,												Nine Months Ended September 30,
Weighted average dilutive securities:			2022						2021						2022						2021
Restricted stocks			—						—						—						—
Stock options			77,485						601						41,293						35,293

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