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Consolidated Balance Sheets - USD ($)
Sep. 30, 2021
Dec. 31, 2020
Current assets    
Cash $ 4,789,400 $ 13,667,434
Accounts receivable, net of allowance for doubtful accounts 38,433,759 21,344,499
Notes receivable 1,380,704 2,178,299
Prepaid expenses, deposits, and other assets 947,845 344,091
Prepaid workers' compensation 1,161,025 1,434,583
Total current assets 46,712,733 38,968,906
Property and equipment, net 3,848,260 3,193,379
Workers' compensation claim payment deposit 947,650 623,452
Deferred tax asset 0 79,379
Franchise agreements, net 19,179,530 0
Other intangible assets, net 780,524 342,697
Other assets 357,944 0
Notes receivable, net of current portion and reserve 2,931,371 5,887,229
Total assets 74,758,012 49,095,042
Current liabilities    
Accounts payable 537,193 457,490
Term loan payable 210,233 0
Other current liabilities 4,052,078 1,322,764
Accrued benefits and payroll taxes 2,078,659 743,431
Due to affiliates 95,959 67,398
Due to franchisees 7,305,952 3,228,777
Risk management incentive program liability 1,164,598 858,482
Workers' compensation claims liability 6,359,143 2,777,734
Total current liabilities 21,803,815 9,456,076
Workers' compensation claims liability, net of current portion 2,400,955 1,806,334
Deferred tax liability 511,238 0
Term loan payable, net of current portion 2,908,228 0
Franchisee deposits 2,012,026 1,468,359
Total liabilities 29,636,262 12,730,769
Stockholders' equity    
Preferred stock - $0.001 par value, 1,000,000 shares authorized; none issued 0 0
Common stock - $0.001 par value, 30,000,000 shares authorized; 13,726,884, and 13,628,675 shares issued, respectively 13,727 13,629
Additional paid-in capital 30,231,201 28,811,389
Treasury stock, at cost - 33,092 shares (146,465) (146,465)
Retained earnings 15,023,287 7,685,720
Total stockholders' equity 45,121,750 36,364,273
Total liabilities and stockholders' equity $ 74,758,012 $ 49,095,042