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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
3 Months Ended
Mar. 31, 2020
Mar. 31, 2019
Cash flows from operating activities    
Net income $ 875,178 $ 1,717,484
Income from discontinued operations 0 (19,701)
Net income from continuing operations 875,178 1,697,783
Adjustments to reconcile net income to net cash used in operations:    
Depreciation and amortization 31,814 14,037
Allowance for losses on notes receivable 1,447,340 0
Stock based compensation 322,752 0
Deferred taxes (681,485) 0
Changes in operating assets and liabilities:    
Accounts receivable 3,774,946 (1,120,599)
Prepaid expenses, deposits and other assets (954,054) (208,874)
Prepaid workers' compensation (530,776) 0
Due from affiliates 0 143,022
Accounts payable (10,873) (12,411)
Risk management incentive program liability 311,200 0
Other current liabilities 354,844 0
Accrued benefits and payroll taxes 496,014 278,621
Due to franchisees (291,489) 1,357,824
Workers' compensation claims liability 319,191 0
Net cash provided by operating activities - continuing operations 2,149,403 2,149,403
Net cash provided by operating activities - discontinued operations 37,815 (531,828)
Net cash provided by operating activities 5,502,417 1,617,575
Cash flows from investing activities    
Purchase of property and equipment (676,653) (158,036)
Proceeds from the sale of property and equipment 0 13,815
Proceeds from payments on notes receivable 438,410 0
Cash issued for notes receivable (81,155) (11,000)
Net change in franchisee deposits 642,569 1,030,553
Net cash provided by investing activities 323,171 875,332
Cash flows from financing activities:    
Net change in line of credit 0 743,453
Payments to affiliates 0 (3,093,177)
Proceeds from affiliates 27,790 0
Net distributions to HQ, LLC members 0 (1,035,807)
Net cash provided by (used in) financing activities 27,790 (3,385,531)
Net increase (decrease) in cash 5,853,378 (892,624)
Cash, beginning of period 4,187,450 1,291,317
Cash, end of period 10,040,828 398,693
Supplemental disclosure of cash flow information    
Interest paid 11,289 30,283
Income taxes paid $ 2,464 $ 0