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Consolidated Balance Sheets - USD ($)
Dec. 31, 2021
Dec. 31, 2020
Current assets    
Cash $ 1,255,520 $ 13,667,434
Accounts receivable, net of allowance for doubtful accounts 38,239,036 21,344,499
Notes receivable 1,481,200 2,178,299
Prepaid expenses, deposits, and other assets 659,403 344,091
Prepaid workers' compensation 369,215 1,434,583
Total current assets 42,004,374 38,968,906
Total property and equipment, net 4,454,145 3,193,379
Workers’ compensation claim payment deposit 947,650 623,452
Deferred tax asset 0 79,379
Intangible assets, net 26,925,538 342,697
Other assets 334,081 0
Notes receivable, net of current portion and reserve 2,685,779 5,887,229
Total assets 77,351,567 49,095,042
Current liabilities    
Accounts payable 1,125,545 457,490
Other current liabilities 2,658,217 1,390,162
Accrued wages, benefits and payroll taxes 3,687,431 743,431
Due to franchisee 7,496,466 3,228,777
Risk management incentive program liability 1,631,639 858,482
Workers' compensation claims liability 4,490,652 2,777,734
Total current liabilities 21,471,469 9,456,076
Workers' compensation claims liability, net of current portion 3,758,500 1,806,334
Deferred tax liability 472,946 0
Franchisee deposits 2,058,051 1,468,359
Total liabilities 30,616,636 12,730,769
Commitments and contingencies (Note 12)
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; 13,745,096 and 13,628,675 shares issued, respectively 13,745 13,629
Additional paid-in capital 30,472,597 28,811,389
Treasury stock, at cost - 40,423 shares and 33,092 shares, respectively (146,465) (146,465)
Retained earnings 16,395,054 7,685,720
Total stockholders' equity 46,734,931 36,364,273
Total liabilities and stockholders' equity 77,351,567 49,095,042
Term Loan [Member]    
Current liabilities    
Long-term debt 210,233 0
Term loan payable, net of current portion 2,855,670 0
Revolving Credit Facility [Member] | Line of Credit [Member]    
Current liabilities    
Long-term debt 171,286 0
Franchise Agreements [Member]    
Current assets    
Intangible assets, net 18,847,590 0
Intangible Assets Excluding Franchise Agreements [Member]    
Current assets    
Intangible assets, net $ 8,077,948 $ 342,697