The Joint Corp. (JYNT) 10-Q9 Nov 182018 Q3 Quarterly reportFinancial data

Company Profile

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
Document And Entity Information - shares	Sep. 30, 2018	Nov. 02, 2018
Document Information [Line Items]
Entity Registrant Name	JOINT Corp
Entity Central Index Key	1,612,630
Trading Symbol	jynt
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Emerging Growth Company	true
Entity Small Business	true
Entity Common Stock, Shares Outstanding (in shares)		13,734,193
Document Type	10-Q
Document Period End Date	Sep. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Ex Transition Period	true

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 5,611,008	$ 4,216,221
Restricted cash	185,396	103,819
Accounts receivable, net	1,204,957	1,138,380
Notes receivable - current portion	145,677	171,928
Deferred franchise costs - current portion	573,893	498,433
Prepaid expenses and other current assets	702,233	542,342
Total current assets	8,423,164	6,671,123
Property and equipment, net	3,269,739	3,800,466
Notes receivable, net of current portion and reserve	167,466	351,857
Deferred franchise costs, net of current portion	2,668,493	2,312,837
Intangible assets, net	1,765,322	1,760,042
Goodwill	2,916,426	2,916,426
Deposits and other assets	593,009	623,308
Total assets	19,803,619	18,436,059
Current liabilities:
Accounts payable	911,618	1,068,669
Accrued expenses	103,801	86,959
Co-op funds liability	145,766	89,681
Payroll liabilities	1,288,436	867,430
Notes payable - current portion	100,000	100,000
Deferred rent - current portion	143,713	152,198
Deferred franchise revenue - current portion	2,165,112	1,994,182
Deferred revenue from company clinics	1,002,578	867,804
Other current liabilities	327,924	152,534
Total current liabilities	6,188,948	5,379,457
Notes payable, net of current portion	1,000,000	1,000,000
Deferred rent, net of current portion	724,651	802,492
Deferred franchise revenue, net of current portion	10,148,199	9,552,746
Deferred tax liability		136,434
Other liabilities	407,028	411,497
Total liabilities	18,468,826	17,282,626
Commitments and contingencies
Stockholders' equity:
Series A preferred stock, $0.001 par value; 50,000 shares authorized, 0 issued and outstanding as of September 30, 2018, and December 31, 2017
Common stock, $0.001 par value; 20,000,000 shares authorized, 13,748,678 shares issued and 13,734,008 shares outstanding as of September 30, 2018 and 13,600,338 shares issued and 13,586,254 outstanding as of December 31, 2017	13,749	13,600
Additional paid-in capital	37,997,377	37,229,869
Treasury stock 14,670 shares as of September 30, 2018 and 14,084 shares as of December 31, 2017, at cost	(90,856)	(86,045)
Accumulated deficit	(36,585,477)	(36,003,991)
Total stockholders' equity	1,334,793	1,153,433
Total liabilities and stockholders' equity	$ 19,803,619	$ 18,436,059

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Sep. 30, 2018	Dec. 31, 2017
Series A preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Series A preferred stock, shares authorized (in shares)	50,000	50,000
Series A preferred stock, shares issued (in shares)	0	0
Series A preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	20,000,000	20,000,000
Common stock, shares issued (in shares)	13,748,678	13,600,338
Common stock, shares outstanding (in shares)	13,734,008	13,586,254
Treasury stock, shares (in shares)	14,670	14,084

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Revenues:
Revenue from Contract with Customer	$ 8,062,550	$ 6,537,898	$ 22,717,298	$ 18,045,095
Cost of revenues:
Total cost of revenues	1,084,707	839,144	3,108,623	2,299,297
Selling and marketing expenses	1,194,595	1,172,559	3,590,562	3,189,489
Depreciation and amortization	389,269	468,800	1,181,661	1,550,013
General and administrative expenses	5,242,026	4,462,922	14,973,261	13,694,691
Total selling, general and administrative expenses	6,825,890	6,104,281	19,745,484	18,434,193
Loss on disposition or impairment	343,255		593,960	417,971
Loss from operations	(191,302)	(405,527)	(730,769)	(3,106,366)
Other income (expense):
Bargain purchase gain			75,264
Other income (expense), net	(10,672)	9,907	(33,556)	(33,589)
Total other income (expense)	(10,672)	9,907	41,708	(33,589)
Loss before income tax expense	(201,974)	(395,620)	(689,061)	(3,139,955)
Income tax benefit (expense)	50,171	(36,085)	107,575	(79,277)
Net loss and comprehensive loss	$ (151,803)	$ (431,705)	$ (581,486)	$ (3,219,232)
Loss per share:
Basic and diluted loss per share (in dollars per share)	$ (0.01)	$ (0.03)	$ (0.04)	$ (0.24)
Basic and diluted weighted average shares (in shares)	13,727,712	13,262,032	13,646,599	13,144,764
Revenues and Management Fees from Company Clinics [Member]
Revenues:
Revenue from Contract with Customer	$ 3,674,704	$ 2,929,850	$ 10,352,013	$ 8,106,121
Royalty [Member]
Revenues:
Revenue from Contract with Customer	2,588,666	1,958,249	7,283,839	5,518,409
Franchise [Member]
Revenues:
Revenue from Contract with Customer	457,516	381,777	1,254,997	1,041,151
Cost of revenues:
Cost of Goods and Services Sold	1,005,162	735,554	2,855,712	2,071,394
Advertising [Member]
Revenues:
Revenue from Contract with Customer	736,987	775,221	2,083,769	1,995,235
Technology Service [Member]
Revenues:
Revenue from Contract with Customer	324,250	290,250	947,635	839,788
Cost of revenues:
Cost of Goods and Services Sold	79,545	103,590	252,911	227,903
Regional Developer Fees [Member]
Revenues:
Revenue from Contract with Customer	142,651	99,215	415,075	262,102
Product and Service, Other [Member]
Revenues:
Revenue from Contract with Customer	$ 137,776	$ 103,336	$ 379,970	$ 282,289

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Cash flows from operating activities:
Net loss	$ (581,486)	$ (3,219,232)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation and amortization	1,181,661	1,550,013
(Gain) loss on sale of fixed assets	974	(34,355)
Loss on disposition or impairment of assets	593,960	417,971
Net franchise fees recognized upon termination of franchise agreements	(186,850)	(46,115)
Bargain purchase gain	(75,264)
Deferred income taxes	(136,434)	66,697
Stock based compensation expense	469,405	412,512
Changes in operating assets and liabilities:
Accounts receivable	(59,857)	(303,590)
Income taxes receivable		38,960
Prepaid expenses and other current assets	(159,891)	(105,252)
Deferred franchise costs	(510,266)	110,145
Deposits and other assets	45,601	70,632
Accounts payable	(225,839)	(336,535)
Accrued expenses	14,628	(168,332)
Co-op funds liability	56,085	24,942
Payroll liabilities	421,006	(216,540)
Other liabilities	(79,783)	(493,122)
Deferred rent	(86,326)	(377,995)
Deferred revenue	1,207,089	1,015,775
Net cash provided by (used in) operating activities	1,888,413	(1,593,421)
Cash flows from investing activities:
Acquisition of business, net of cash acquired	(100,000)
Purchase of property and equipment	(531,162)	(190,589)
Reacquisition and termination of regional developer rights	(278,250)
Payments received on notes receivable	210,642	39,888
Net cash used in investing activities	(698,770)	(150,701)
Cash flows from financing activities:
Borrowings on revolving credit note payable		1,000,000
Purchases of treasury stock under employee stock plans	(4,811)	(2,655)
Proceeds from sale of treasury stock		292,671
Proceeds from exercise of stock options	291,532	127,466
Repayments on notes payable		(231,500)
Net cash provided by financing activities	286,721	1,185,982
Increase (decrease) in cash	1,476,364	(558,140)
Cash and restricted cash, beginning of period	4,320,040	3,344,258
Cash and restricted cash, end of period	$ 5,796,404	$ 2,786,118

Supplemental Disclosure of Non-

Supplemental Disclosure of Non-cash Activity	9 Months Ended
Supplemental Disclosure of Non-cash Activity	Sep. 30, 2018
Notes to Financial Statements
Cash Flow, Supplemental Disclosures [Text Block]	During the nine September 30, 2018 2017, $29,522 $22,838, nine September 30, 2018 2017, $75,000 $81,993, Supplemental disclosure of non-cash activity: As of September 30, 2018, $68,788 $2,214 December 31, 2017, $50,474 As of September 30, 2018, $6,720 In connection with our acquisitions of franchises during the nine September 30, 2018, $17,964 $129,000, $15,302, $100,000 $12,998, 952 605, 2 $75,264 In connection with our reacquisition and termination of regional developer rights during the nine September 30, 2018, $26,934 952 605, 8

Note 1 - Nature of Operations a

Note 1 - Nature of Operations and Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]	Note 1: Basis of Presentation These unaudited financial statements represent the condensed consolidated financial statements of The Joint Corp. (“The Joint”) and its wholly owned subsidiary, The Joint Corporate Unit No. 1, 10 September 30, 2018 2017 not September 30, 2018 2017 The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amount of assets, liabilities, revenue, costs, expenses and other (expenses) income that are reported in the condensed consolidated financial statements and accompanying disclosures. These estimates are based on management’s best knowledge of current events, historical experience, actions that the Company may may 3, Revenue Disclosures September 30, 2017 Principles of Consolidation The accompanying condensed consolidated financial statements include the accounts of The Joint Corp. and its wholly owned subsidiary, The Joint Corporate Unit No. 1, All significant intercompany accounts and transactions between The Joint Corp. and its subsidiary have been eliminated in consolidation. Comprehensive Loss Net loss and comprehensive loss are the same for the three nine September 30, 2018 2017. Nature of Operations The Joint, a Delaware corporation, was formed on March 10, 2010 The following table summarizes the number of clinics in operation under franchise agreements and as company-owned or managed clinics for the three nine September 30, 2018 2017: Three Months Ended Nine Months Ended September 30, September 30, Franchised clinics: 2018 2017 2018 2017 Clinics open at beginning of period 365 336 352 309 Opened or purchased during the period 10 6 25 35 Acquired during the period - - (1 ) - Closed during the period (1 ) - (2 ) (2 ) Clinics in operation at the end of the period 374 342 374 342 Three Months Ended Nine Months Ended September 30, September 30, Company-owned or managed clinics: 2018 2017 2018 2017 Clinics open at beginning of period 48 47 47 61 Opened during the period - - - - Acquired during the period - 1 - Closed or sold during the period - - - (14 ) Clinics in operation at the end of the period 48 47 48 47 Total clinics in operation at the end of the period 422 389 422 389 Clinic licenses sold but not yet developed 126 105 126 105 Executed letters of intent for future clinic licenses 12 5 12 5 Variable Interest Entities An entity deemed to hold the controlling interest in a voting interest entity or deemed to be the primary beneficiary of a variable interest entity (“VIE”) is required to consolidate the VIE in its financial statements. An entity is deemed to be the primary beneficiary of a VIE if it has both of the following characteristics: (a) the power to direct the activities of a VIE that most significantly impact the VIE's economic performance and (b) the obligation to absorb the majority of losses of the VIE or the right to receive the majority of benefits from the VIE. Investments where the Company does not not Certain states in which the Company manages clinics regulate the practice of chiropractic care and require that chiropractic services be provided by legal entities organized under state laws as professional corporations or PCs. Such PCs are VIEs. In these states, the Company has entered into management services agreements with such PCs under which the Company provides, on an exclusive basis, all non-clinical services of the chiropractic practice. The Company has analyzed its relationship with the PCs and has determined that the Company does not not Cash and Cash Equivalents The Company considers all highly liquid instruments purchased with an original maturity of three no September 30, 2018 December 31, 2017. Restricted Cash Restricted cash relates to cash that franchisees and company-owned or managed clinics contribute to the Company’s National Marketing Fund and cash that franchisees provide to various voluntary regional Co-Op Marketing Funds. Cash contributed by franchisees to the National Marketing Fund is to be used in accordance with the Company’s Franchise Disclosure Document with a focus on regional and national marketing and advertising. Accounts Receivable Accounts receivable represent amounts due from franchisees for initial franchise fees and royalty fees. The Company considers a reserve for doubtful accounts based on the creditworthiness of the entity. The provision for uncollectible amounts is continually reviewed and adjusted to maintain the allowance at a level considered adequate to cover future losses. The allowance is management’s best estimate of uncollectible amounts and is determined based on specific identification and historical performance that the Company tracks on an ongoing basis. Actual losses ultimately could differ materially in the near term from the amounts estimated in determining the allowance. As of September 30, 2018, December 31, 2017, $0 Deferred Franchise Costs Deferred franchise costs represent commissions that are direct and incremental to the Company and are paid in conjunction with the sale of a franchise. These costs are recognized as an expense when the respective revenue is recognized, which is generally over the term of the related franchise agreement. Property and Equipment Property and equipment are stated at cost or for property acquired as part of franchise acquisitions at fair value at the date of closing. Depreciation is computed using the straight-line method over estimated useful lives of three seven Maintenance and repairs are charged to expense as incurred; major renewals and improvements are capitalized. When items of property or equipment are sold or retired, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is included in income. Software Developed The Company capitalizes certain software development costs. These capitalized costs are primarily related to proprietary software used by clinics for operations and by the Company for the management of operations. Costs incurred in the preliminary stages of development are expensed as incurred. Once an application has reached the development stage, internal and external costs, if direct, are capitalized as assets in progress until the software is substantially complete and ready for its intended use. Capitalization ceases upon completion of all substantial testing. The Company also capitalizes costs related to specific upgrades and enhancements when it is probable the expenditures will result in additional functionality. Software developed is recorded as part of property and equipment. Maintenance and training costs are expensed as incurred. Internal use software is amortized on a straight-line basis over its estimated useful life, generally five Intangible Assets Intangible assets consist primarily of re-acquired franchise and regional developer rights and customer relationships. The Company amortizes the fair value of re-acquired franchise rights over the remaining contractual terms of the re-acquired franchise rights at the time of the acquisition, which range from four eight seven two Goodwill Goodwill consists of the excess of the purchase price over the fair value of tangible and identifiable intangible assets acquired in the acquisitions of franchises. Goodwill and intangible assets deemed to have indefinite lives are not first fourth not No three nine September 30, 2018 2017. Long-Lived Assets The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not not No three nine September 30, 2018 2017. Advertising Fund The Company has established an advertising fund for national/regional marketing and advertising of services offered by its clinics. The monthly marketing fee is 2% Co-Op Marketing Funds Some franchises have established regional Co-Ops for advertising within their local and regional markets. The Company maintains a custodial relationship under which the marketing funds collected are segregated and used for the purposes specified by the Co-Ops’ officers. The marketing funds are included in restricted cash on the Company’s condensed consolidated balance sheets. Accounting for Costs Associated with Exit or Disposal Activities The Company recognizes a liability for the cost associated with an exit or disposal activity that is measured initially at its fair value in the period in which the liability is incurred. Costs to terminate an operating lease or other contracts are (a) costs to terminate the contract before the end of its term or (b) costs that will continue to be incurred under the contract for its remaining term without economic benefit to the entity. A liability for costs that will continue to be incurred under a contract for its remaining term without economic benefit to the entity shall be recognized at the cease-use date. In periods subsequent to initial measurement, changes to the liability are measured using the credit adjusted risk-free rate that was used to measure the liability initially. The cumulative effect of a change resulting from a revision to either the timing or the amount of estimated cash flows shall be recognized as an adjustment to the liability in the period of the change. Deferred Rent The Company leases office space for its corporate offices and company-owned or managed clinics under operating leases, which may Revenue Recognition The Company generates revenue primarily through its company-owned and managed clinics, royalties, franchise fees, advertising fund, and through IT related income and computer software fees. Revenues and Management Fees from Company Clinics. not Royalties and Advertising Fund Revenue. 7% 2% two Franchise Fees. ten no no Regional Developer Fees 2011, 2017, 3% Software Fees. Advertising Costs Advertising costs are expensed as incurred. Advertising expenses were $377,679 $1,259,373 three nine September 30, 2018, $314,695 $961,106 three nine September 30, 2017, Income Taxes The Company uses an estimated annual effective tax rate method in computing its interim tax provision. This effective tax rate is based on forecasted annual pre-tax income (loss), permanent tax differences and statutory tax rates. Deferred income taxes are recognized for differences between the basis of assets and liabilities for financial statement and income tax purposes. The differences relate principally to depreciation of property and equipment, amortization of goodwill, accounting for leases, and treatment of revenue for franchise fees and regional developer fees collected. Deferred tax assets and liabilities represent the future tax consequence for those differences, which will either be taxable or deductible when the assets and liabilities are recovered or settled. Deferred taxes are also recognized for operating losses that are available to offset future taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. The Company accounts for uncertainty in income taxes by recognizing the tax benefit or expense from an uncertain tax position only if it is more likely than not 50% not September 30, 2018 December 31, 2017. The Company's tax returns for tax years subject to examination by tax authorities included 2014 2015 The Tax Cuts and Jobs Act of 2017 “2017 December 22, 2017. 2017 35% 21%, one 2017 $85,000 Loss per Common Share Basic loss per common share is computed by dividing the net loss by the weighted-average number of common shares outstanding during the period. Diluted loss per common share is computed by giving effect to all potentially dilutive common shares including preferred stock, restricted stock, stock options and warrants. Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 (as adjusted) (as adjusted) Net loss $ (151,803 ) $ (431,705 ) $ (581,486 ) $ (3,219,232 ) Weighted average common shares outstanding - basic 13,727,712 13,262,032 13,646,599 13,144,764 Effect of dilutive securities: Unvested restricted stock, stock options and warrants - - - - Weighted average common shares outstanding - diluted 13,727,712 13,262,032 13,646,599 13,144,764 Basic and diluted loss per share $ (0.01 ) $ (0.03 ) $ (0.04 ) $ (0.24 ) Anti-Dilutive shares: Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Unvested restricted stock 51,134 63,700 51,134 63,700 Stock options 960,213 1,011,686 960,213 1,011,686 Warrants 90,000 90,000 90,000 90,000 Stock-Based Compensation The Company accounts for share-based payments by recognizing compensation expense based upon the estimated fair value of the awards on the date of grant. The Company determines the estimated grant-date fair value of restricted shares using quoted market prices and the grant-date fair value of stock options using the Black-Scholes option pricing model. In order to calculate the fair value of the options, certain assumptions are made regarding the components of the model, including the estimated fair value of underlying common stock, risk-free interest rate, volatility, expected dividend yield and expected option life. Changes to the assumptions could cause significant adjustments to the valuation. The Company recognizes compensation costs ratably over the period of service using the straight-line method. Use of Estimates The preparation of the condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the condensed consolidated financial statements and accompanying notes. Actual results could differ from those estimates. Items subject to significant estimates and assumptions include the allowance for doubtful accounts, share-based compensation arrangements, fair value of stock options, useful lives and realizability of long-lived assets, classification of deferred revenue and deferred franchise costs, lease exit liabilities, realizability of deferred tax assets, impairment of goodwill and intangible assets and purchase price allocations. Recent Accounting Pronouncements Accounting Standards Adopted Effective January 1, 2018 On January 1, 2018, 606 606” 606 not Adoption of ASC 606 THE JOINT CORP. AND SUBSIDIARY CONSOLIDATED BALANCE SHEETS As of December Adjustments Due As of December ASSETS (as reported) (as adjusted) Current assets: Deferred franchise costs - current portion $ 484 $ 14 $ 498 Total current assets 6,657 14 6,671 Deferred franchise costs, net of current portion 813 1,500 2,313 Deposits and other assets 612 12 623 Total assets $ 16,910 $ 1,526 $ 18,436 LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities: Deferred franchise revenue - current portion $ 1,686 $ 308 $ 1,994 Other current liabilities 49 104 153 Total current liabilities 4,967 412 5,379 Deferred revenue, net of current portion 4,693 4,859 9,553 Total liabilities 12,011 5,271 17,283 Stockholders' equity: Accumulated deficit (32,259 ) (3,745 ) (36,004 ) Total stockholders' equity 4,899 (3,745 ) 1,153 Total liabilities and stockholders' equity $ 16,910 $ 1,526 $ 18,436 The revenue and deferred cost adjustments are due to the change in method of recognizing franchise and regional developer fees. See Note 3, Revenue Disclosures Adoption of ASC 606 three nine September 30, 2017, THE JOINT CORP. AND SUBSIDIARY CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS Three Months Ended Three Months Ended Three Months Ended (as reported) (as adjusted) Revenues: Franchise fees $ 230 $ 152 $ 382 Regional developer fees 259 (160 ) 99 Total revenues 6,546 (8 ) 6,538 Cost of revenues: Franchise cost of revenues 716 20 736 Total cost of revenues 819 20 839 Loss from operations (378 ) (28 ) (406 ) Loss before income tax expense (368 ) (28 ) (396 ) Net loss and comprehensive loss $ (404 ) $ (28 ) $ (432 ) Loss per share: Basic and diluted loss per share $ (0.03 ) $ (0.00 ) $ (0.03 ) Nine Months Ended Nine Months Ended Nine Months Ended (as reported) (as adjusted) Revenues: Franchise fees $ 1,037 $ 4 $ 1,041 Regional developer fees 456 (194 ) 262 Total revenues 18,235 (189 ) 18,045 Cost of revenues: Franchise cost of revenues 2,104 (32 ) 2,071 Total cost of revenues 2,332 (32 ) 2,299 Loss from operations (2,949 ) (157 ) (3,106 ) Loss before income tax expense (2,983 ) (157 ) (3,140 ) Net loss and comprehensive loss $ (3,062 ) $ (157 ) $ (3,219 ) Loss per share: Basic and diluted loss per share $ (0.23 ) $ (0.01 ) $ (0.24 ) The revenue and deferred cost adjustments are due to the change in method of recognizing franchise and regional developer fees. See Note 3, Revenue Disclosures In November 2016, No. 2016 18, Statement of Cash Flows (Topic 230 January 1, 2018 $176,924 September 30, 2017, nine September 30, 2017. 1. Restricted Cash’ In December 2017, No. 118, 118” not one 118 No. 2018 05, No. 118. 2017 $85,000 Additional new accounting guidance became effective for the Company effective January 1, 2018 not no Newly Issued Accounting Standards Not In February 2016, No. 2016 02, Leases (Topic 842 12 first 2019. While the Company is still in the process of evaluating the impact of the new guidance on its consolidated financial statements and disclosures, the Company expects adoption of the new guidance will have a material impact on its consolidated balance sheets due to recognition of the right-of-use asset and lease liability related to its operating leases. While the new guidance is also expected to impact the measurement and presentation of elements of expenses and cash flows related to leasing arrangements, the Company does not not The Company reviewed other newly issued accounting pronouncements and concluded that they either are not no

Note 2 - Acquisition

Note 2 - Acquisition	9 Months Ended
Note 2 - Acquisition	Sep. 30, 2018
Notes to Financial Statements
Business Combination Disclosure [Text Block]	Note 2: On April 6, 2018, one second $100,000, $12,998 $87,002. The Company incurred approximately $3,250 Purchase Price Allocation The following summarizes the aggregate estimated fair values of the assets acquired and liabilities assumed during 2018 Property and equipment $ 17,964 Intangible assets 129,000 Favorable leases 15,302 Total assets acquired 162,266 Bargain purchase gain (75,264 ) Net purchase price $ 87,002 Intangible assets in the table above consist of reacquired franchise rights of $85,000 four $44,000 two Pro Forma Results of Operations (Unaudited) The following table summarizes selected unaudited pro forma condensed consolidated statements of operations data for the three nine September 30, 2018 2017 2018 January 1, 2017. Pro Forma for the Three Months Ended Pro Forma for the Nine Months Ended September 30, 2018 September 30, 2017 September 30, 2018 September 30, 2017 Revenues, net $ 8,062,550 $ 6,619,945 $ 22,791,369 $ 18,283,261 Net income (loss) $ (211,974 ) $ (432,669 ) $ (689,141 ) $ (2,790,165 ) This selected unaudited pro forma consolidated financial data is included only for the purpose of illustration and does not not 2017 2018 2018, three September 30, 2018 $67,000 $23,000, nine September 30, 2018 $129,000 $40,000, The pro forma amounts included in the table above reflect the application of accounting policies and adjustment of the results of the clinics to reflect the additional depreciation and amortization that would have been charged assuming the fair value adjustments to property and equipment and intangible assets had been applied from January 1, 2017.

Note 3 - Revenue Disclosures

Note 3 - Revenue Disclosures	9 Months Ended
Note 3 - Revenue Disclosures	Sep. 30, 2018
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	Note 3: Company-owned or Managed Clinics The Company earns revenues from clinics that it owns and operates or manages throughout the United States. In those states where the Company owns and operates the clinic, revenues are recognized when services are performed. The Company offers a variety of membership and wellness packages which feature discounted pricing as compared with its single-visit pricing. Amounts collected in advance for membership and wellness packages are recorded as deferred revenue and recognized when the service is performed. In other states where state law requires the chiropractic practice to be owned by a licensed chiropractor, the Company enters into a management agreement with the doctor’s PC. Under the management agreement, the Company provides administrative and business management services to the doctor’s PC in return for a monthly management fee. Due to certain implicit variable consideration in these management agreement contracts, and based on past practices between the parties, the Company determined that it cannot meet the probable threshold if it includes all of the variable consideration in the transaction price. Therefore, the Company recognizes revenue under these contracts only when it has a high degree of confidence that revenue will not Franchising Fees, Royalty Fees, Advertising Fund Revenue, and Software Fees The Company currently franchises its concept across 30 not not The transaction price in a standard franchise arrangement primarily consists of (a) initial franchise fees; (b) continuing franchise fees (royalties); (c) advertising fees; and (d) software fees. Since the Company considers the licensing of the franchising right to be a single performance obligation, no The Company recognizes the primary components of the transaction price as follows: • Franchise fees are recognized as revenue ratably on a straight-line basis over the term of the franchise agreement commencing with the execution of the franchise agreement. As these fees are typically received in cash at or near the beginning of the franchise term, the cash received is initially recorded as a contract liability until recognized as revenue over time; • The Company is entitled to royalties and advertising fees based on a percentage of the franchisee's gross sales as defined in the franchise agreement. Royalty and advertising revenue are recognized when the franchisee's sales occur. Depending on timing within a fiscal period, the recognition of revenue results in either what is considered a contract asset (unbilled receivable) or, once billed, accounts receivable, on the balance sheet. • The Company is entitled to a monthly software fee, which is charged monthly. The Company recognizes revenue related to software fees ratably on a straight-line basis over the term of the franchise agreement. In determining the amount and timing of revenue from contracts with customers, the Company exercises significant judgment with respect to collectability of the amount; however, the timing of recognition does not none not Prior to the adoption of ASC 606, 1, Nature of Operations and Summary of Significant Accounting Policies Under ASC 606, 606 may not Regional Developer Fees The Company currently utilizes eighteen not not The transaction price in a standard regional developer arrangement primarily consists of the initial territory fees. The Company recognizes the regional developer fee as revenue ratably on a straight-line basis over the term of the regional developer agreement commencing with the execution of the regional developer agreement. As these fees are typically received in cash at or near the beginning of the term of the regional developer agreement, the cash received is initially recorded as a contract liability until recognized as revenue over time. Disaggregation of Revenue The Company believes that the captions contained on the condensed consolidated statements of operations appropriately reflect the disaggregation of its revenue by major type for the three nine September 30, 2018 2017. Rollforward of Contract Liabilities and Contract Assets Changes in the Company's contract liability for deferred franchise and regional development fees during the nine September 30, 2018 Deferred Revenue short and long-term Balance at December 31, 2017 $ 11,547 Recognized as revenue during the nine months ended September 30, 2018 (1,665 ) Fees received and deferred during the nine months ended September 30, 2018 2,431 Balance at September 30, 2018 $ 12,313 Changes in the Company's contract assets for deferred franchise costs during the nine September 30, 2018 Deferred Franchise Costs short and long-term Balance at December 31, 2017 $ 2,811 Recognized as cost of revenue during the nine months ended September 30, 2018 (468 ) Costs incurred and deferred during the nine months ended September 30, 2018 899 Balance at September 30, 2018 $ 3,242 The following table illustrates estimated revenues expected to be recognized in the future related to performance obligations that were unsatisfied (or partially unsatisfied) as of September 30, 2018 Contract liabilities expected to be recognized in Amount 2018 (remainder) $ 546 2019 2,165 2020 2,167 2021 2,042 2022 1,603 Thereafter 3,790 Total $ 12,313

Note 4 - Restricted Cash

Note 4 - Restricted Cash	9 Months Ended
Note 4 - Restricted Cash	Sep. 30, 2018
Notes to Financial Statements
Restricted Cash [Text Block]	Note 4. The table below reconciles the cash and cash equivalents balance and restricted cash balances from The Company’s condensed consolidated balance sheet to the amount of cash reported on the condensed consolidated statement of cash flows: September 30, September 30, 2018 2017 Cash and cash equivalents $ 5,611,008 $ 2,628,648 Restricted cash 185,396 157,470 Total cash, cash equivalents and restricted cash $ 5,796,404 $ 2,786,118

Note 5 - Notes Receivable

Note 5 - Notes Receivable	9 Months Ended
Note 5 - Notes Receivable	Sep. 30, 2018
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	Note 5: Effective April 29, 2017, $320,000, $187,000 10% 42 36 November 1, 2017 October 1, 2020. Effective August 31, 2017, $220,000, $117,475 10% 36 36 September 1, 2017 August 1, 2020. Effective September 22, 2017, $228,293, $119,147 10% 36 36 October 1, 2017 September 1, 2020. September 28, 2018. Effective October 10, 2017, $170,000, $135,688 10% 36 36 September 24, 2017 October 24, 2020. The net outstanding balances of the notes as of September 30, 2018 December 31, 2017 $313,143 $523,785, September 30, 2018 2018 (remaining) $ 35,071 2019 149,349 2020 128,723 Total $ 313,143

Note 6 - Property and Equipment

Note 6 - Property and Equipment	9 Months Ended
Note 6 - Property and Equipment	Sep. 30, 2018
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	Note 6: Property and equipment consist of the following: September 30, December 31, 2018 2017 Office and computer equipment $ 1,214,801 $ 1,137,970 Leasehold improvements 5,361,821 5,117,379 Software developed 1,145,742 1,066,454 7,722,364 7,321,803 Accumulated depreciation (4,665,685 ) (3,928,349 ) 3,056,679 3,393,454 Construction in progress 213,060 407,012 $ 3,269,739 $ 3,800,466 Depreciation expense was $258,007 $806,625 three nine September 30, 2018, $340,238 $1,099,698 three nine September 30, 2017, In August 2018, third $343,000 three September 30, 2018.

Note 7 - Fair Value Considerati

Note 7 - Fair Value Consideration	9 Months Ended
Note 7 - Fair Value Consideration	Sep. 30, 2018
Notes to Financial Statements
Fair Value Disclosures [Text Block]	Note 7: The Company’s financial instruments include cash, restricted cash, accounts receivable, notes receivable, accounts payable, accrued expenses and notes payable. The carrying amounts of its financial instruments approximate their fair value due to their short maturities. The Company does not Authoritative guidance defines fair value as the price that would be received to sell an asset or paid to transfer a liability (an exit price) in an orderly transaction between market participants at the measurement date. The guidance establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs that market participants would use in pricing the asset or liability, developed based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s assumptions of what market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy is broken down into three Level 1: Observable inputs such as quoted prices in active markets; Level 2: Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and Level 3: Unobservable inputs in which there is little or no As of September 30, 2018, December 31, 2017, not 1, 2 3. The intangible assets resulting from the acquisition (reference Note 2 3

Note 8 - Intangible Assets

Note 8 - Intangible Assets	9 Months Ended
Note 8 - Intangible Assets	Sep. 30, 2018
Notes to Financial Statements
Intangible Assets Disclosure [Text Block]	Note 8: On July 26, 2018, $278,250, The Company carried a deferred revenue balance associated with these transactions of $26,934, Intangible assets consist of the following: As of September 30, 2018 Gross Carrying Accumulated Net Carrying Amount Amortization Value Amortized intangible assets: Reacquired franchise rights $ 1,758,000 $ 854,011 $ 903,989 Customer relationships 745,000 711,999 33,001 Reacquired development rights 1,413,316 584,984 828,332 $ 3,916,316 $ 2,150,994 $ 1,765,322 As of December 31, 2017 Gross Carrying Accumulated Net Carrying Amount Amortization Value Amortized intangible assets: Reacquired franchise rights $ 1,673,000 $ 657,943 $ 1,015,057 Customer relationships 701,000 674,667 26,333 Reacquired development rights 1,162,000 443,348 718,652 $ 3,536,000 $ 1,775,958 $ 1,760,042 Amortization expense was $131,262 $375,036 three nine September 30, 2018, $128,562 $450,315 three nine September 30, 2017, Estimated amortization expense for 2018 2018 (remainder) $ 131,262 2019 525,048 2020 508,551 2021 437,830 2022 150,418 Thereafter 12,213 Total $ 1,765,322

Note 9 - Debt

Note 9 - Debt	9 Months Ended
Note 9 - Debt	Sep. 30, 2018
Notes to Financial Statements
Debt Disclosure [Text Block]	Note 9: Notes Payable During 2015, 12 February 2017, $800,350 1.5% 5.25%. During 2016, two $186,000 4.25% May 2017. one Maturities of notes payable are as follows as of September 30, 2018: 2018 (remainder) $ 100,000 Total $ 100,000 Credit and Security Agreement On January 3, 2017, $5,000,000 10% $200,000. not $25,000. December 2019, September 30, 2018, $1,000,000 $5,000,000

Note 10 - Equity

Note 10 - Equity	9 Months Ended
Note 10 - Equity	Sep. 30, 2018
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	Note 10: Stock Options In the nine September 30, 2018, 110,792 $4.92 $8.25. Upon the completion of the Company’s IPO in November 2014, 10 The Company has computed the fair value of all options granted during the nine September 30, 2018 2017, Nine Months Ended September 30, 2018 2017 Expected volatility 35% 42% Expected dividends None None Expected term (years) 7 5.5 - 7 Risk-free rate 2.53% to 2.90% 1.98% to 2.14% Forfeiture rate 20% 20% The information below summarizes the stock options activity: Weighted Weighted Weighted Average Average Average Number of Exercise Fair Remaining Shares Price Value Contractual Life Outstanding at December 31, 2016 953,075 $ 3.66 $ 1.86 6.9 Granted at market price 295,286 4.31 Exercised (206,875 ) 1.76 Cancelled (37,570 ) 5.11 Outstanding at December 31, 2017 1,003,916 $ 4.18 $ 1.87 8.1 Granted at market price 110,792 6.97 Exercised (86,640 ) 3.44 Cancelled (67,855 ) 3.37 Outstanding at Sepember 30, 2018 960,213 $ 4.63 $ 2.05 7.0 Exercisable at September 30, 2018 476,189 $ 4.74 $ 2.08 7.0 The intrinsic value of the Company’s stock options outstanding was $ 3,815,537 September 30, 2018. For the three nine September 30, 2018, $62,951 $271,764, three nine September 30, 2017, $125,588 $261,471, September 30, 2018 $792,031, 2.77 Restricted Stock The information below summaries the restricted stock activity: Restricted Stock Awards Shares Outstanding at December 31, 2017 63,700 Awards granted 50,134 Awards vested (61,700 ) Awards forfeited (1,000 ) Outstanding at September 30, 2018 51,134 For the three nine September 30, 2018, $59,825 $197,641, three nine September 30, 2017, $59,804 $151,041, September 30, 2018 $316,807, 2.06

Note 11 - Income Taxes

Note 11 - Income Taxes	9 Months Ended
Note 11 - Income Taxes	Sep. 30, 2018
Notes to Financial Statements
Income Tax Disclosure [Text Block]	Note 11: During the three nine September 30, 2018, $50,000 $108,000, During the three nine September 30, 2017, $36,000 $79,000,

Note 12 - Related Party Transac

Note 12 - Related Party Transactions	9 Months Ended
Note 12 - Related Party Transactions	Sep. 30, 2018
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	Note 12: The Company entered into a legal agreement with a certain common stockholder related to services performed for the operations and transaction related activities of the Company. Amounts paid to or for the benefit of this stockholder was approximately $78,000 $194,000 three nine September 30, 2018, $56,000 $169,000 three nine September 30, 2017,

Note 13 - Commitments and Conti

Note 13 - Commitments and Contingencies	9 Months Ended
Note 13 - Commitments and Contingencies	Sep. 30, 2018
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	Note 13: Operating Leases The Company leases its corporate office space and the space for each of the company-owned or managed clinics in the portfolio. Total rent expense for the three nine September 30, 2018 $725,867 $2,117,624, three nine September 30, 2017 $688,031 $2,114,118, Future minimum annual lease payments are as follows: 2018 (remainder) $ 658,905 2019 2,450,981 2020 2,192,597 2021 2,081,455 2022 1,972,180 Thereafter 3,377,973 Total $ 12,734,091 The Company has recognized liabilities from costs associated with the termination of certain operating leases. The Company has recorded the cumulative effect of a change resulting from a revision to either the timing or the amount of estimated cash flows in the period as follows: Lease exit liability at December 31, 2017 $ 299,400 Additions or changes in estimates 250,704 Settlements (153,220 ) Net accretion (36,614 ) Lease exit liability at September 30, 2018 $ 360,270

Note 14 - Segment Reporting

Note 14 - Segment Reporting	9 Months Ended
Note 14 - Segment Reporting	Sep. 30, 2018
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	Note 14: An operating segment is defined as a component of an enterprise for which discrete financial information is available and is reviewed regularly by the Chief Operating Decision Maker (“CODM”) to evaluate performance and make operating decisions. The Company has identified its CODM as the Chief Executive Officer. The Company has two September 30, 2018, 48 September 30, 2018, 374 two The tables below present financial information for the Company’s two 606. Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 (as adjusted) (as adjusted) Revenues: Corporate clinics $ 3,675 $ 2,930 $ 10,352 $ 8,106 Franchise operations 4,387 3,608 12,365 9,939 Total revenues $ 8,062 $ 6,538 $ 22,717 $ 18,045 Segment operating (loss) income: Corporate clinics $ 440 $ (196 ) $ 466 $ (1,651 ) Franchise operations 2,130 1,643 5,919 4,321 Total segment operating (loss) income $ 2,570 $ 1,447 $ 6,385 $ 2,670 Depreciation and amortization: Corporate clinics $ 276 $ 379 $ 825 $ 1,222 Franchise operations - - - - Corporate administration 113 90 357 328 Total depreciation and amortization $ 389 $ 469 $ 1,182 $ 1,550 Reconciliation of total segment operating income (loss) to consolidated earnings (loss) before income taxes (in thousands): Total segment operating (loss) income $ 2,570 $ 1,447 $ 6,385 $ 2,670 Unallocated corporate (2,761 ) (1,853 ) (7,116 ) (5,776 ) Consolidated loss from operations (191 ) (406 ) (731 ) (3,106 ) Bargain purchase gain - - 75 - Other (expense) income, net (11 ) 10 (33 ) (34 ) Loss before income tax expense $ (202 ) $ (396 ) $ (689 ) $ (3,140 ) For the nine September 30, 2017, $418,000 September 30, December 31, 2018 2017 Segment assets: (as adjusted) Corporate clinics $ 8,906 $ 8,998 Franchise operations 4,221 3,888 Total segment assets $ 13,127 $ 12,886 Unallocated cash and cash equivalents and restricted cash $ 5,796 $ 4,320 Unallocated property and equipment 234 765 Other unallocated assets 647 465 Total assets $ 19,804 $ 18,436 “Unallocated cash and cash equivalents and restricted cash” relates primarily to corporate cash and cash equivalents and restricted cash (see Note 1

Note 15 - Subsequent Events

Note 15 - Subsequent Events	9 Months Ended
Note 15 - Subsequent Events	Sep. 30, 2018
Notes to Financial Statements
Subsequent Events [Text Block]	Note 15: Effective October 5, 2018, $280,000. Effective October 5, 2018, $170,000.

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
Significant Accounting Policies (Policies)	Sep. 30, 2018
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Principles of Consolidation The accompanying condensed consolidated financial statements include the accounts of The Joint Corp. and its wholly owned subsidiary, The Joint Corporate Unit No. 1, All significant intercompany accounts and transactions between The Joint Corp. and its subsidiary have been eliminated in consolidation.
Comprehensive Income, Policy [Policy Text Block]	Comprehensive Loss Net loss and comprehensive loss are the same for the three nine September 30, 2018 2017.
Nature of Operations Policy [Policy Text Block]	<div style="display: inline; font-family: times new roman; font-size: 10pt"><div style="display: inline; font-family: times new roman; font-size: 10pt"><div style="display: inline; font-family: times new roman; font-size: 10pt"><div style="display: inline; font-family: times new roman; font-size: 10pt"><div style="display: inline; font-family: times new roman; font-size: 10pt"><div style="display: inline; font-family: times new roman; font-size: 10pt"><div style="display: inline; font-family: times new roman; font-size: 10pt"><div style="display: inline; font-family: times new roman; font-size: 10pt"><div style=" font-size: 10pt; margin: 0pt 0"><div style="display: inline; font-weight: bold;"><div style="display: inline; font-style: italic;">Nature of Operations</div></div></div> <div style=" font-size: 10pt; text-indent: 0.5in; margin: 0pt 0"> </div> <div style=" font-size: 10pt; text-align: justify; text-indent: 0.25in; margin: 0pt 0">The Joint, a Delaware corporation, was formed on <div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;"> March 10, 2010 </div>for the principal purpose of franchising, developing and managing chiropractic clinics, selling regional developer rights and supporting the operations of franchised chiropractic clinics at locations throughout the United States of America. The franchising of chiropractic clinics is regulated by the Federal Trade Commission and various state authorities. </div> <div style=" font-size: 10pt; text-align: justify; text-indent: 0.25in; margin: 0pt 0"> </div> <div style=" font-size: 10pt; text-align: justify; text-indent: 0.25in; margin: 0pt 0"></div> <!-- Field: Page; Sequence: 7; Value: 1 --> <div style=" font-size: 10pt; text-align: justify; text-indent: 0.25in; margin: 0pt 0"></div> <div style=" font-size: 10pt; text-align: justify; text-indent: 0.25in; margin: 0pt 0">The following table summarizes the number of clinics in operation under franchise agreements and as company-owned or managed clinics for the <div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">three</div> and <div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">nine</div> months ended <div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;"> September 30, 2018 </div>and <div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">2017:</div></div> <div style=" font-size: 10pt; text-align: justify; text-indent: 0.25in; margin: 0pt 0"> </div> <div style=" font-size: 10pt; text-align: justify; text-indent: 0.25in; margin: 0pt 0"></div> <div> <table style="border-collapse: collapse; min-width: 700px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="7" style="font-size: 10pt; font-weight: bold; text-align: center">Three Months Ended</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="7" style="font-size: 10pt; font-weight: bold; text-align: center">Nine Months Ended</td> </tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">September 30,</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">September 30,</td> </tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">Franchised clinics:</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2018</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2017</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2018</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2017</td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; font-size: 10pt; text-align: left; text-indent: 10pt">Clinics open at beginning of period</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">365</div></td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">336</div></td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">352</div></td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">309</div></td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; text-indent: 20pt">Opened or purchased during the period</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">10</div></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">6</div></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">25</div></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">35</div></td> <td style="font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; text-indent: 20pt">Acquired during the period</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">-</div></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">-</div></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">(1</div></td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">-</div></td> <td style="font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; text-indent: 20pt">Closed during the period</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">(1</div></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">-</div></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">(2</div></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">(2</div></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; text-indent: 10pt">Clinics in operation at the end of the period</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">374</div></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">342</div></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">374</div></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">342</div></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> </tr> </table> </div> <div style=" margin: 0"> </div> <div> <table style="border-collapse: collapse; min-width: 700px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="7" style="font-size: 10pt; font-weight: bold; text-align: center">Three Months Ended</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="7" style="font-size: 10pt; font-weight: bold; text-align: center">Nine Months Ended</td> </tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">September 30,</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">September 30,</td> </tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">Company-owned or managed clinics:</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: right; border-bottom: Black 1pt solid">2018</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: right; border-bottom: Black 1pt solid">2017</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2018</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2017</td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; font-size: 10pt; text-align: left; text-indent: 10pt">Clinics open at beginning of period</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">48</div></td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">47</div></td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">47</div></td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">61</div></td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; text-indent: 20pt">Opened during the period</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">-</div></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">-</div></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">-</div></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">-</div></td> <td style="font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; text-indent: 20pt">Acquired during the period</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">-</div></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;"> </div></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">1</div></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">-</div></td> <td style="font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; text-indent: 20pt">Closed or sold during the period</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">-</div></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">-</div></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">-</div></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">(14</div></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; text-indent: 10pt">Clinics in operation at the end of the period</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">48</div></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">47</div></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">48</div></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">47</div></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 2.25pt">Total clinics in operation at the end of the period</td> <td style="font-size: 10pt; padding-bottom: 2.25pt"> </td> <td style="border-bottom: Black 2.25pt double; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 2.25pt double; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">422</div></td> <td style="border-bottom: Black 2.25pt double; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 2.25pt"> </td> <td style="border-bottom: Black 2.25pt double; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 2.25pt double; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">389</div></td> <td style="border-bottom: Black 2.25pt double; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 2.25pt"> </td> <td style="border-bottom: Black 2.25pt double; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 2.25pt double; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">422</div></td> <td style="border-bottom: Black 2.25pt double; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 2.25pt"> </td> <td style="border-bottom: Black 2.25pt double; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 2.25pt double; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">389</div></td> <td style="border-bottom: Black 2.25pt double; font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Clinic licenses sold but not yet developed</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">126</div></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">105</div></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">126</div></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">105</div></td> <td style="font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Executed letters of intent for future clinic licenses</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">12</div></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">5</div></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">12</div></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">5</div></td> <td style="font-size: 10pt; text-align: left"> </td> </tr> </table> </div></div></div></div></div></div></div></div></div></div>" id="sjs-B6"><div style="display: inline; font-family: times new roman; font-size: 10pt"><div style="display: inline; font-family: times new roman; font-size: 10pt"><div style="display: inline; font-family: times new roman; font-size: 10pt"><div style="display: inline; font-family: times new roman; font-size: 10pt"><div style="display: inline; font-family: times new roman; font-size: 10pt"><div style="display: inline; font-family: times new roman; font-size: 10pt"><div style="display: inline; font-family: times new roman; font-size: 10pt"><div style="display: inline; font-family: times new roman; font-size: 10pt"><div style="display: inline; font-family: times new roman; font-size: 10pt"><div style=" font-size: 10pt; margin: 0pt 0"><div style="display: inline; font-weight: bold;"><div style="display: inline; font-style: italic;">Nature of Operations</div></div></div> <div style=" font-size: 10pt; text-indent: 0.5in; margin: 0pt 0"> </div> <div style=" font-size: 10pt; text-align: justify; text-indent: 0.25in; margin: 0pt 0">The Joint, a Delaware corporation, was formed on <div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;"> March 10, 2010 </div>for the principal purpose of franchising, developing and managing chiropractic clinics, selling regional developer rights and supporting the operations of franchised chiropractic clinics at locations throughout the United States of America. The franchising of chiropractic clinics is regulated by the Federal Trade Commission and various state authorities.  </div> <div style=" font-size: 10pt; text-align: justify; text-indent: 0.25in; margin: 0pt 0"> </div> <div style=" font-size: 10pt; text-align: justify; text-indent: 0.25in; margin: 0pt 0"></div> <!-- Field: Page; Sequence: 7; Value: 1 --> <div style=" font-size: 10pt; text-align: justify; text-indent: 0.25in; margin: 0pt 0"></div> <div style=" font-size: 10pt; text-align: justify; text-indent: 0.25in; margin: 0pt 0">The following table summarizes the number of clinics in operation under franchise agreements and as company-owned or managed clinics for the <div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">three</div> and <div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">nine</div> months ended <div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;"> September 30, 2018 </div>and <div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">2017:</div></div> <div style=" font-size: 10pt; text-align: justify; text-indent: 0.25in; margin: 0pt 0"> </div> <div style=" font-size: 10pt; text-align: justify; text-indent: 0.25in; margin: 0pt 0"></div> <div> <table style="border-collapse: collapse; min-width: 700px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="7" style="font-size: 10pt; font-weight: bold; text-align: center">Three Months Ended</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="7" style="font-size: 10pt; font-weight: bold; text-align: center">Nine Months Ended</td> </tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">September 30,</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">September 30,</td> </tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">Franchised clinics:</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2018</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2017</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2018</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2017</td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; font-size: 10pt; text-align: left; text-indent: 10pt">Clinics open at beginning of period</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">365</div></td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">336</div></td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">352</div></td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">309</div></td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; text-indent: 20pt">Opened or purchased during the period</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">10</div></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">6</div></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">25</div></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">35</div></td> <td style="font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; text-indent: 20pt">Acquired during the period</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">-</div></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">-</div></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">(1</div></td> <td style="font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">-</div></td> <td style="font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; text-indent: 20pt">Closed during the period</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">(1</div></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">-</div></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">(2</div></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">(2</div></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; text-indent: 10pt">Clinics in operation at the end of the period</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">374</div></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">342</div></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">374</div></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">342</div></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> </tr> </table> </div> <div style=" margin: 0"> </div> <div> <table style="border-collapse: collapse; min-width: 700px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="7" style="font-size: 10pt; font-weight: bold; text-align: center">Three Months Ended</td> <td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="7" style="font-size: 10pt; font-weight: bold; text-align: center">Nine Months Ended</td> </tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">September 30,</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">September 30,</td> </tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">Company-owned or managed clinics:</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: right; border-bottom: Black 1pt solid">2018</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: right; border-bottom: Black 1pt solid">2017</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2018</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2017</td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; font-size: 10pt; text-align: left; text-indent: 10pt">Clinics open at beginning of period</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">48</div></td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">47</div></td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">47</div></td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">61</div></td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; text-indent: 20pt">Opened during the period</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">-</div></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">-</div></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">-</div></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">-</div></td> <td style="font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; text-indent: 20pt">Acquired during the period</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">-</div></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;"> </div></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">1</div></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">-</div></td> <td style="font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; text-indent: 20pt">Closed or sold during the period</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">-</div></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">-</div></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">-</div></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">(14</div></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; text-indent: 10pt">Clinics in operation at the end of the period</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">48</div></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">47</div></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">48</div></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">47</div></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 2.25pt">Total clinics in operation at the end of the period</td> <td style="font-size: 10pt; padding-bottom: 2.25pt"> </td> <td style="border-bottom: Black 2.25pt double; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 2.25pt double; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">422</div></td> <td style="border-bottom: Black 2.25pt double; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 2.25pt"> </td> <td style="border-bottom: Black 2.25pt double; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 2.25pt double; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">389</div></td> <td style="border-bottom: Black 2.25pt double; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 2.25pt"> </td> <td style="border-bottom: Black 2.25pt double; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 2.25pt double; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">422</div></td> <td style="border-bottom: Black 2.25pt double; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 2.25pt"> </td> <td style="border-bottom: Black 2.25pt double; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 2.25pt double; font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">389</div></td> <td style="border-bottom: Black 2.25pt double; font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Clinic licenses sold but not yet developed</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">126</div></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">105</div></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">126</div></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">105</div></td> <td style="font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Executed letters of intent for future clinic licenses</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">12</div></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">5</div></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">12</div></td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">5</div></td> <td style="font-size: 10pt; text-align: left"> </td> </tr> </table> </div></div></div></div></div></div></div></div></div></div>
Consolidation, Variable Interest Entity, Policy [Policy Text Block]	Variable Interest Entities An entity deemed to hold the controlling interest in a voting interest entity or deemed to be the primary beneficiary of a variable interest entity (“VIE”) is required to consolidate the VIE in its financial statements. An entity is deemed to be the primary beneficiary of a VIE if it has both of the following characteristics: (a) the power to direct the activities of a VIE that most significantly impact the VIE's economic performance and (b) the obligation to absorb the majority of losses of the VIE or the right to receive the majority of benefits from the VIE. Investments where the Company does not not Certain states in which the Company manages clinics regulate the practice of chiropractic care and require that chiropractic services be provided by legal entities organized under state laws as professional corporations or PCs. Such PCs are VIEs. In these states, the Company has entered into management services agreements with such PCs under which the Company provides, on an exclusive basis, all non-clinical services of the chiropractic practice. The Company has analyzed its relationship with the PCs and has determined that the Company does not not
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents The Company considers all highly liquid instruments purchased with an original maturity of three no September 30, 2018 December 31, 2017.
Cash and Cash Equivalents, Restricted Cash and Cash Equivalents, Policy [Policy Text Block]	Restricted Cash Restricted cash relates to cash that franchisees and company-owned or managed clinics contribute to the Company’s National Marketing Fund and cash that franchisees provide to various voluntary regional Co-Op Marketing Funds. Cash contributed by franchisees to the National Marketing Fund is to be used in accordance with the Company’s Franchise Disclosure Document with a focus on regional and national marketing and advertising.
Trade and Other Accounts Receivable, Policy [Policy Text Block]	Accounts Receivable Accounts receivable represent amounts due from franchisees for initial franchise fees and royalty fees. The Company considers a reserve for doubtful accounts based on the creditworthiness of the entity. The provision for uncollectible amounts is continually reviewed and adjusted to maintain the allowance at a level considered adequate to cover future losses. The allowance is management’s best estimate of uncollectible amounts and is determined based on specific identification and historical performance that the Company tracks on an ongoing basis. Actual losses ultimately could differ materially in the near term from the amounts estimated in determining the allowance. As of September 30, 2018, December 31, 2017, $0.
Revenue Recognition, Services, Commissions [Policy Text Block]	Deferred Franchise Costs Deferred franchise costs represent commissions that are direct and incremental to the Company and are paid in conjunction with the sale of a franchise. These costs are recognized as an expense when the respective revenue is recognized, which is generally over the term of the related franchise agreement.
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment Property and equipment are stated at cost or for property acquired as part of franchise acquisitions at fair value at the date of closing. Depreciation is computed using the straight-line method over estimated useful lives of three seven Maintenance and repairs are charged to expense as incurred; major renewals and improvements are capitalized. When items of property or equipment are sold or retired, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is included in income.
Internal Use Software, Policy [Policy Text Block]	Software Developed The Company capitalizes certain software development costs. These capitalized costs are primarily related to proprietary software used by clinics for operations and by the Company for the management of operations. Costs incurred in the preliminary stages of development are expensed as incurred. Once an application has reached the development stage, internal and external costs, if direct, are capitalized as assets in progress until the software is substantially complete and ready for its intended use. Capitalization ceases upon completion of all substantial testing. The Company also capitalizes costs related to specific upgrades and enhancements when it is probable the expenditures will result in additional functionality. Software developed is recorded as part of property and equipment. Maintenance and training costs are expensed as incurred. Internal use software is amortized on a straight-line basis over its estimated useful life, generally five
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	Intangible Assets Intangible assets consist primarily of re-acquired franchise and regional developer rights and customer relationships. The Company amortizes the fair value of re-acquired franchise rights over the remaining contractual terms of the re-acquired franchise rights at the time of the acquisition, which range from four eight seven two
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill Goodwill consists of the excess of the purchase price over the fair value of tangible and identifiable intangible assets acquired in the acquisitions of franchises. Goodwill and intangible assets deemed to have indefinite lives are not first fourth not No three nine September 30, 2018 2017.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Long-Lived Assets The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not not No three nine September 30, 2018 2017.
Advertising Fund, Policy [Policy Text Block]	Advertising Fund The Company has established an advertising fund for national/regional marketing and advertising of services offered by its clinics. The monthly marketing fee is 2%
Cooperative Advertising Policy [Policy Text Block]	Co-Op Marketing Funds Some franchises have established regional Co-Ops for advertising within their local and regional markets. The Company maintains a custodial relationship under which the marketing funds collected are segregated and used for the purposes specified by the Co-Ops’ officers. The marketing funds are included in restricted cash on the Company’s condensed consolidated balance sheets.
Costs Associated with Exit or Disposal Activities or Restructurings, Policy [Policy Text Block]	Accounting for Costs Associated with Exit or Disposal Activities The Company recognizes a liability for the cost associated with an exit or disposal activity that is measured initially at its fair value in the period in which the liability is incurred. Costs to terminate an operating lease or other contracts are (a) costs to terminate the contract before the end of its term or (b) costs that will continue to be incurred under the contract for its remaining term without economic benefit to the entity. A liability for costs that will continue to be incurred under a contract for its remaining term without economic benefit to the entity shall be recognized at the cease-use date. In periods subsequent to initial measurement, changes to the liability are measured using the credit adjusted risk-free rate that was used to measure the liability initially. The cumulative effect of a change resulting from a revision to either the timing or the amount of estimated cash flows shall be recognized as an adjustment to the liability in the period of the change.
Lessee, Leases [Policy Text Block]	Deferred Rent The Company leases office space for its corporate offices and company-owned or managed clinics under operating leases, which may
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition The Company generates revenue primarily through its company-owned and managed clinics, royalties, franchise fees, advertising fund, and through IT related income and computer software fees.
Revenues and Management Fees, Policy [Policy Text Block]	Revenues and Management Fees from Company Clinics. not
Royalties, Policy [Policy Text Block]	Royalties and Advertising Fund Revenue. 7% 2% two
Revenue Recognition, Services, Franchise Fees [Policy Text Block]	Franchise Fees. ten no no
Regional Developer Fees, Policy [Policy Text Block]	Regional Developer Fees 2011, 2017, 3%
IT Related Income And Software Fees, Policy [Policy Text Block]	Software Fees.
Advertising Costs, Policy [Policy Text Block]	Advertising Costs Advertising costs are expensed as incurred. Advertising expenses were $377,679 $1,259,373 three nine September 30, 2018, $314,695 $961,106 three nine September 30, 2017,
Income Tax, Policy [Policy Text Block]	Income Taxes The Company uses an estimated annual effective tax rate method in computing its interim tax provision. This effective tax rate is based on forecasted annual pre-tax income (loss), permanent tax differences and statutory tax rates. Deferred income taxes are recognized for differences between the basis of assets and liabilities for financial statement and income tax purposes. The differences relate principally to depreciation of property and equipment, amortization of goodwill, accounting for leases, and treatment of revenue for franchise fees and regional developer fees collected. Deferred tax assets and liabilities represent the future tax consequence for those differences, which will either be taxable or deductible when the assets and liabilities are recovered or settled. Deferred taxes are also recognized for operating losses that are available to offset future taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. The Company accounts for uncertainty in income taxes by recognizing the tax benefit or expense from an uncertain tax position only if it is more likely than not 50% not September 30, 2018 December 31, 2017. The Company's tax returns for tax years subject to examination by tax authorities included 2014 2015 The Tax Cuts and Jobs Act of 2017 “2017 December 22, 2017. 2017 35% 21%, one 2017 $85,000
Earnings Per Share, Policy [Policy Text Block]	Loss per Common Share Basic loss per common share is computed by dividing the net loss by the weighted-average number of common shares outstanding during the period. Diluted loss per common share is computed by giving effect to all potentially dilutive common shares including preferred stock, restricted stock, stock options and warrants. Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 (as adjusted) (as adjusted) Net loss $ (151,803 ) $ (431,705 ) $ (581,486 ) $ (3,219,232 ) Weighted average common shares outstanding - basic 13,727,712 13,262,032 13,646,599 13,144,764 Effect of dilutive securities: Unvested restricted stock, stock options and warrants - - - - Weighted average common shares outstanding - diluted 13,727,712 13,262,032 13,646,599 13,144,764 Basic and diluted loss per share $ (0.01 ) $ (0.03 ) $ (0.04 ) $ (0.24 ) Anti-Dilutive shares: Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Unvested restricted stock 51,134 63,700 51,134 63,700 Stock options 960,213 1,011,686 960,213 1,011,686 Warrants 90,000 90,000 90,000 90,000
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Stock-Based Compensation The Company accounts for share-based payments by recognizing compensation expense based upon the estimated fair value of the awards on the date of grant. The Company determines the estimated grant-date fair value of restricted shares using quoted market prices and the grant-date fair value of stock options using the Black-Scholes option pricing model. In order to calculate the fair value of the options, certain assumptions are made regarding the components of the model, including the estimated fair value of underlying common stock, risk-free interest rate, volatility, expected dividend yield and expected option life. Changes to the assumptions could cause significant adjustments to the valuation. The Company recognizes compensation costs ratably over the period of service using the straight-line method.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of the condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the condensed consolidated financial statements and accompanying notes. Actual results could differ from those estimates. Items subject to significant estimates and assumptions include the allowance for doubtful accounts, share-based compensation arrangements, fair value of stock options, useful lives and realizability of long-lived assets, classification of deferred revenue and deferred franchise costs, lease exit liabilities, realizability of deferred tax assets, impairment of goodwill and intangible assets and purchase price allocations.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements Accounting Standards Adopted Effective January 1, 2018 On January 1, 2018, 606 606” 606 not Adoption of ASC 606 THE JOINT CORP. AND SUBSIDIARY CONSOLIDATED BALANCE SHEETS As of December Adjustments Due As of December ASSETS (as reported) (as adjusted) Current assets: Deferred franchise costs - current portion $ 484 $ 14 $ 498 Total current assets 6,657 14 6,671 Deferred franchise costs, net of current portion 813 1,500 2,313 Deposits and other assets 612 12 623 Total assets $ 16,910 $ 1,526 $ 18,436 LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities: Deferred franchise revenue - current portion $ 1,686 $ 308 $ 1,994 Other current liabilities 49 104 153 Total current liabilities 4,967 412 5,379 Deferred revenue, net of current portion 4,693 4,859 9,553 Total liabilities 12,011 5,271 17,283 Stockholders' equity: Accumulated deficit (32,259 ) (3,745 ) (36,004 ) Total stockholders' equity 4,899 (3,745 ) 1,153 Total liabilities and stockholders' equity $ 16,910 $ 1,526 $ 18,436 The revenue and deferred cost adjustments are due to the change in method of recognizing franchise and regional developer fees. See Note 3, Revenue Disclosures Adoption of ASC 606 three nine September 30, 2017, THE JOINT CORP. AND SUBSIDIARY CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS Three Months Ended Three Months Ended Three Months Ended (as reported) (as adjusted) Revenues: Franchise fees $ 230 $ 152 $ 382 Regional developer fees 259 (160 ) 99 Total revenues 6,546 (8 ) 6,538 Cost of revenues: Franchise cost of revenues 716 20 736 Total cost of revenues 819 20 839 Loss from operations (378 ) (28 ) (406 ) Loss before income tax expense (368 ) (28 ) (396 ) Net loss and comprehensive loss $ (404 ) $ (28 ) $ (432 ) Loss per share: Basic and diluted loss per share $ (0.03 ) $ (0.00 ) $ (0.03 ) Nine Months Ended Nine Months Ended Nine Months Ended (as reported) (as adjusted) Revenues: Franchise fees $ 1,037 $ 4 $ 1,041 Regional developer fees 456 (194 ) 262 Total revenues 18,235 (189 ) 18,045 Cost of revenues: Franchise cost of revenues 2,104 (32 ) 2,071 Total cost of revenues 2,332 (32 ) 2,299 Loss from operations (2,949 ) (157 ) (3,106 ) Loss before income tax expense (2,983 ) (157 ) (3,140 ) Net loss and comprehensive loss $ (3,062 ) $ (157 ) $ (3,219 ) Loss per share: Basic and diluted loss per share $ (0.23 ) $ (0.01 ) $ (0.24 ) The revenue and deferred cost adjustments are due to the change in method of recognizing franchise and regional developer fees. See Note 3, Revenue Disclosures In November 2016, No. 2016 18, Statement of Cash Flows (Topic 230 January 1, 2018 $176,924 September 30, 2017, nine September 30, 2017. 1. Restricted Cash’ In December 2017, No. 118, 118” not one 118 No. 2018 05, No. 118. 2017 $85,000 Additional new accounting guidance became effective for the Company effective January 1, 2018 not no Newly Issued Accounting Standards Not In February 2016, No. 2016 02, Leases (Topic 842 12 first 2019. While the Company is still in the process of evaluating the impact of the new guidance on its consolidated financial statements and disclosures, the Company expects adoption of the new guidance will have a material impact on its consolidated balance sheets due to recognition of the right-of-use asset and lease liability related to its operating leases. While the new guidance is also expected to impact the measurement and presentation of elements of expenses and cash flows related to leasing arrangements, the Company does not not The Company reviewed other newly issued accounting pronouncements and concluded that they either are not no

Note 1 - Nature of Operations_2

Note 1 - Nature of Operations and Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2018
Notes Tables
Schedule of Franchisor Disclosure [Table Text Block]	Three Months Ended Nine Months Ended September 30, September 30, Franchised clinics: 2018 2017 2018 2017 Clinics open at beginning of period 365 336 352 309 Opened or purchased during the period 10 6 25 35 Acquired during the period - - (1 ) - Closed during the period (1 ) - (2 ) (2 ) Clinics in operation at the end of the period 374 342 374 342 Three Months Ended Nine Months Ended September 30, September 30, Company-owned or managed clinics: 2018 2017 2018 2017 Clinics open at beginning of period 48 47 47 61 Opened during the period - - - - Acquired during the period - 1 - Closed or sold during the period - - - (14 ) Clinics in operation at the end of the period 48 47 48 47 Total clinics in operation at the end of the period 422 389 422 389 Clinic licenses sold but not yet developed 126 105 126 105 Executed letters of intent for future clinic licenses 12 5 12 5
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 (as adjusted) (as adjusted) Net loss $ (151,803 ) $ (431,705 ) $ (581,486 ) $ (3,219,232 ) Weighted average common shares outstanding - basic 13,727,712 13,262,032 13,646,599 13,144,764 Effect of dilutive securities: Unvested restricted stock, stock options and warrants - - - - Weighted average common shares outstanding - diluted 13,727,712 13,262,032 13,646,599 13,144,764 Basic and diluted loss per share $ (0.01 ) $ (0.03 ) $ (0.04 ) $ (0.24 ) Anti-Dilutive shares: Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Unvested restricted stock 51,134 63,700 51,134 63,700 Stock options 960,213 1,011,686 960,213 1,011,686 Warrants 90,000 90,000 90,000 90,000
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]	As of December Adjustments Due As of December ASSETS (as reported) (as adjusted) Current assets: Deferred franchise costs - current portion $ 484 $ 14 $ 498 Total current assets 6,657 14 6,671 Deferred franchise costs, net of current portion 813 1,500 2,313 Deposits and other assets 612 12 623 Total assets $ 16,910 $ 1,526 $ 18,436 LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities: Deferred franchise revenue - current portion $ 1,686 $ 308 $ 1,994 Other current liabilities 49 104 153 Total current liabilities 4,967 412 5,379 Deferred revenue, net of current portion 4,693 4,859 9,553 Total liabilities 12,011 5,271 17,283 Stockholders' equity: Accumulated deficit (32,259 ) (3,745 ) (36,004 ) Total stockholders' equity 4,899 (3,745 ) 1,153 Total liabilities and stockholders' equity $ 16,910 $ 1,526 $ 18,436 Three Months Ended Three Months Ended Three Months Ended (as reported) (as adjusted) Revenues: Franchise fees $ 230 $ 152 $ 382 Regional developer fees 259 (160 ) 99 Total revenues 6,546 (8 ) 6,538 Cost of revenues: Franchise cost of revenues 716 20 736 Total cost of revenues 819 20 839 Loss from operations (378 ) (28 ) (406 ) Loss before income tax expense (368 ) (28 ) (396 ) Net loss and comprehensive loss $ (404 ) $ (28 ) $ (432 ) Loss per share: Basic and diluted loss per share $ (0.03 ) $ (0.00 ) $ (0.03 ) Nine Months Ended Nine Months Ended Nine Months Ended (as reported) (as adjusted) Revenues: Franchise fees $ 1,037 $ 4 $ 1,041 Regional developer fees 456 (194 ) 262 Total revenues 18,235 (189 ) 18,045 Cost of revenues: Franchise cost of revenues 2,104 (32 ) 2,071 Total cost of revenues 2,332 (32 ) 2,299 Loss from operations (2,949 ) (157 ) (3,106 ) Loss before income tax expense (2,983 ) (157 ) (3,140 ) Net loss and comprehensive loss $ (3,062 ) $ (157 ) $ (3,219 ) Loss per share: Basic and diluted loss per share $ (0.23 ) $ (0.01 ) $ (0.24 )

Note 2 - Acquisition (Tables)

Note 2 - Acquisition (Tables)	9 Months Ended
Note 2 - Acquisition (Tables)	Sep. 30, 2018
Notes Tables
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Property and equipment $ 17,964 Intangible assets 129,000 Favorable leases 15,302 Total assets acquired 162,266 Bargain purchase gain (75,264 ) Net purchase price $ 87,002
Business Acquisition, Pro Forma Information [Table Text Block]	Pro Forma for the Three Months Ended Pro Forma for the Nine Months Ended September 30, 2018 September 30, 2017 September 30, 2018 September 30, 2017 Revenues, net $ 8,062,550 $ 6,619,945 $ 22,791,369 $ 18,283,261 Net income (loss) $ (211,974 ) $ (432,669 ) $ (689,141 ) $ (2,790,165 )

Note 3 - Revenue Disclosures (T

Note 3 - Revenue Disclosures (Tables)	9 Months Ended
Note 3 - Revenue Disclosures (Tables)	Sep. 30, 2018
Notes Tables
Contract with Customer, Asset and Liability [Table Text Block]	Deferred Revenue short and long-term Balance at December 31, 2017 $ 11,547 Recognized as revenue during the nine months ended September 30, 2018 (1,665 ) Fees received and deferred during the nine months ended September 30, 2018 2,431 Balance at September 30, 2018 $ 12,313 Deferred Franchise Costs short and long-term Balance at December 31, 2017 $ 2,811 Recognized as cost of revenue during the nine months ended September 30, 2018 (468 ) Costs incurred and deferred during the nine months ended September 30, 2018 899 Balance at September 30, 2018 $ 3,242
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Table Text Block]	Contract liabilities expected to be recognized in Amount 2018 (remainder) $ 546 2019 2,165 2020 2,167 2021 2,042 2022 1,603 Thereafter 3,790 Total $ 12,313

Note 4 - Restricted Cash (Table

Note 4 - Restricted Cash (Tables)	9 Months Ended
Note 4 - Restricted Cash (Tables)	Sep. 30, 2018
Notes Tables
Reconciliation of Cash, Cash Equivalents and Restricted Cash Balance [Table Text Block]	September 30, September 30, 2018 2017 Cash and cash equivalents $ 5,611,008 $ 2,628,648 Restricted cash 185,396 157,470 Total cash, cash equivalents and restricted cash $ 5,796,404 $ 2,786,118

Note 5 - Notes Receivable (Tabl

Note 5 - Notes Receivable (Tables)	9 Months Ended
Note 5 - Notes Receivable (Tables)	Sep. 30, 2018
Notes Tables
Schedule of Financing Receivables, Minimum Payments [Table Text Block]	2018 (remaining) $ 35,071 2019 149,349 2020 128,723 Total $ 313,143

Note 6 - Property and Equipme_2

Note 6 - Property and Equipment (Tables)	9 Months Ended
Note 6 - Property and Equipment (Tables)	Sep. 30, 2018
Notes Tables
Property, Plant and Equipment [Table Text Block]	September 30, December 31, 2018 2017 Office and computer equipment $ 1,214,801 $ 1,137,970 Leasehold improvements 5,361,821 5,117,379 Software developed 1,145,742 1,066,454 7,722,364 7,321,803 Accumulated depreciation (4,665,685 ) (3,928,349 ) 3,056,679 3,393,454 Construction in progress 213,060 407,012 $ 3,269,739 $ 3,800,466

Note 8 - Intangible Assets (Tab

Note 8 - Intangible Assets (Tables)	9 Months Ended
Note 8 - Intangible Assets (Tables)	Sep. 30, 2018
Notes Tables
Schedule of Intangible Assets and Goodwill [Table Text Block]	As of September 30, 2018 Gross Carrying Accumulated Net Carrying Amount Amortization Value Amortized intangible assets: Reacquired franchise rights $ 1,758,000 $ 854,011 $ 903,989 Customer relationships 745,000 711,999 33,001 Reacquired development rights 1,413,316 584,984 828,332 $ 3,916,316 $ 2,150,994 $ 1,765,322 As of December 31, 2017 Gross Carrying Accumulated Net Carrying Amount Amortization Value Amortized intangible assets: Reacquired franchise rights $ 1,673,000 $ 657,943 $ 1,015,057 Customer relationships 701,000 674,667 26,333 Reacquired development rights 1,162,000 443,348 718,652 $ 3,536,000 $ 1,775,958 $ 1,760,042
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	2018 (remainder) $ 131,262 2019 525,048 2020 508,551 2021 437,830 2022 150,418 Thereafter 12,213 Total $ 1,765,322

Note 9 - Debt (Tables)

Note 9 - Debt (Tables)	9 Months Ended
Note 9 - Debt (Tables)	Sep. 30, 2018
Notes Tables
Schedule of Maturities of Long-term Debt [Table Text Block]	2018 (remainder) $ 100,000 Total $ 100,000

Note 10 - Equity (Tables)

Note 10 - Equity (Tables)	9 Months Ended
Note 10 - Equity (Tables)	Sep. 30, 2018
Notes Tables
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	Nine Months Ended September 30, 2018 2017 Expected volatility 35% 42% Expected dividends None None Expected term (years) 7 5.5 - 7 Risk-free rate 2.53% to 2.90% 1.98% to 2.14% Forfeiture rate 20% 20%
Share-based Compensation, Stock Options, Activity [Table Text Block]	Weighted Weighted Weighted Average Average Average Number of Exercise Fair Remaining Shares Price Value Contractual Life Outstanding at December 31, 2016 953,075 $ 3.66 $ 1.86 6.9 Granted at market price 295,286 4.31 Exercised (206,875 ) 1.76 Cancelled (37,570 ) 5.11 Outstanding at December 31, 2017 1,003,916 $ 4.18 $ 1.87 8.1 Granted at market price 110,792 6.97 Exercised (86,640 ) 3.44 Cancelled (67,855 ) 3.37 Outstanding at Sepember 30, 2018 960,213 $ 4.63 $ 2.05 7.0 Exercisable at September 30, 2018 476,189 $ 4.74 $ 2.08 7.0
Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity [Table Text Block]	Restricted Stock Awards Shares Outstanding at December 31, 2017 63,700 Awards granted 50,134 Awards vested (61,700 ) Awards forfeited (1,000 ) Outstanding at September 30, 2018 51,134

Note 13 - Commitments and Con_2

Note 13 - Commitments and Contingencies (Tables)	9 Months Ended
Note 13 - Commitments and Contingencies (Tables)	Sep. 30, 2018
Notes Tables
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	2018 (remainder) $ 658,905 2019 2,450,981 2020 2,192,597 2021 2,081,455 2022 1,972,180 Thereafter 3,377,973 Total $ 12,734,091
Lease Exit Liability [Table Text Block]	Lease exit liability at December 31, 2017 $ 299,400 Additions or changes in estimates 250,704 Settlements (153,220 ) Net accretion (36,614 ) Lease exit liability at September 30, 2018 $ 360,270

Note 14 - Segment Reporting (Ta

Note 14 - Segment Reporting (Tables)	9 Months Ended
Note 14 - Segment Reporting (Tables)	Sep. 30, 2018
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 (as adjusted) (as adjusted) Revenues: Corporate clinics $ 3,675 $ 2,930 $ 10,352 $ 8,106 Franchise operations 4,387 3,608 12,365 9,939 Total revenues $ 8,062 $ 6,538 $ 22,717 $ 18,045 Segment operating (loss) income: Corporate clinics $ 440 $ (196 ) $ 466 $ (1,651 ) Franchise operations 2,130 1,643 5,919 4,321 Total segment operating (loss) income $ 2,570 $ 1,447 $ 6,385 $ 2,670 Depreciation and amortization: Corporate clinics $ 276 $ 379 $ 825 $ 1,222 Franchise operations - - - - Corporate administration 113 90 357 328 Total depreciation and amortization $ 389 $ 469 $ 1,182 $ 1,550 Reconciliation of total segment operating income (loss) to consolidated earnings (loss) before income taxes (in thousands): Total segment operating (loss) income $ 2,570 $ 1,447 $ 6,385 $ 2,670 Unallocated corporate (2,761 ) (1,853 ) (7,116 ) (5,776 ) Consolidated loss from operations (191 ) (406 ) (731 ) (3,106 ) Bargain purchase gain - - 75 - Other (expense) income, net (11 ) 10 (33 ) (34 ) Loss before income tax expense $ (202 ) $ (396 ) $ (689 ) $ (3,140 )
Reconciliation of Assets from Segment to Consolidated [Table Text Block]	September 30, December 31, 2018 2017 Segment assets: (as adjusted) Corporate clinics $ 8,906 $ 8,998 Franchise operations 4,221 3,888 Total segment assets $ 13,127 $ 12,886 Unallocated cash and cash equivalents and restricted cash $ 5,796 $ 4,320 Unallocated property and equipment 234 765 Other unallocated assets 647 465 Total assets $ 19,804 $ 18,436

Supplemental Disclosure of No_2

Supplemental Disclosure of Non-cash Activity (Details Textual) - USD ($)	Sep. 30, 2018	Apr. 06, 2018	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Income Taxes Paid					$ 29,522	$ 22,838
Interest Paid, Excluding Capitalized Interest, Operating Activities					75,000	81,993
Capital Expenditures Incurred but Not yet Paid					68,788
Payments to Acquire Businesses, Net of Cash Acquired, Total	$ 100,000				100,000
Contract with Customer, Liability, Total	12,313,000		$ 12,313,000		12,313,000		$ 11,547,000
Business Combination, Bargain Purchase, Gain Recognized, Amount					75,264
Assets and Franchise Agreement [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment, Total	17,964	$ 17,964	17,964		17,964
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	129,000	129,000	129,000		129,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Favorable Leases	15,302	15,302	15,302		15,302
Contract with Customer, Liability, Total	12,998	12,998	12,998		12,998
Business Combination, Bargain Purchase, Gain Recognized, Amount		$ 75,264			75,264
License Fee Collection Upon Regional Developer Agreement [Member]
Contract with Customer, Liability, Total	26,934		26,934		26,934
Accounts Payable and Accrued Liabilities [Member]
Capital Expenditures Incurred but Not yet Paid					2,214
Accounts Payable [Member]
Capital Expenditures Incurred but Not yet Paid							$ 50,474
Accounts Receivable [Member]
Stock Option Exercise Proceed	$ 6,720		$ 6,720		$ 6,720

Note 1 - Nature of Operations_3

Note 1 - Nature of Operations and Summary of Significant Accounting Policies (Details Textual) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2018	Dec. 31, 2017
Cash Equivalents, at Carrying Value, Total	$ 0		$ 0			$ 0
Allowance for Doubtful Accounts Receivable, Ending Balance	0		0			$ 0
Goodwill, Impairment Loss	0	$ 0	0	$ 0
Impairment of Long-Lived Assets Held-for-use	0	0	$ 0	0
Franchise Monthly Marketing Fee Gross Sales Percentage			2.00%
Franchise Royalty Gross Sales Percentage			7.00%
Regional Developers Royalty Sales Generated by Franchises Percentage			3.00%
Advertising Expense	377,679	$ 314,695	$ 1,259,373	$ 961,106
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent						35.00%
Income Tax Expense (Benefit), Continuing Operations, Adjustment of Deferred Tax (Asset) Liability	$ (85,000)
The Three Months Ended March, 31 2017 [Member] \| Reclassification of Restricted Cash in to Cash, Cash Equivalents and Restricted Cash [Member]
Prior Period Reclassification Adjustment			$ 176,924
Scenario, Forecast [Member]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent					21.00%
Computer Software, Intangible Asset [Member]
Finite-Lived Intangible Asset, Useful Life			5 years
Development Rights [Member]
Finite-Lived Intangible Asset, Useful Life			7 years
Customer Relationships [Member]
Finite-Lived Intangible Asset, Useful Life			2 years
Minimum [Member]
Property, Plant and Equipment, Useful Life			3 years
Minimum [Member] \| Franchise Rights [Member]
Finite-Lived Intangible Asset, Useful Life			4 years
Maximum [Member]
Property, Plant and Equipment, Useful Life			7 years
Maximum [Member] \| Franchise Rights [Member]
Finite-Lived Intangible Asset, Useful Life			8 years

Note 1 - Nature of Operations_4

Note 1 - Nature of Operations and Summary of Significant Accounting Policies - Clinics in Operation Under Franchise Agreements or Company-owned or Managed (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Clinics in operation at the end of the period	422	389	422	389
Total clinics in operation at the end of the period	422	389	422	389	422	389
Clinic licenses sold but not yet developed					126	105
Executed letters of intent for future clinic licenses					12	5
Franchised Units [Member]
Clinics open at beginning of period	365	336	352	309
Opened or purchased during the period	10	6	25	35
Acquired during the period			(1)
Closed during the period	(1)		(2)	(2)
Clinics in operation at the end of the period	374	342	374	342
Opened during the period	10	6	25	35
Acquired during the period			1
Closed or sold during the period	(1)		(2)	(2)
Total clinics in operation at the end of the period	365	336	352	309	374	342
Entity Operated Units [Member]
Clinics open at beginning of period	48	47	47	61
Opened or purchased during the period
Acquired during the period			(1)
Closed during the period				(14)
Clinics in operation at the end of the period	48	47	48	47
Opened during the period
Acquired during the period			1
Closed or sold during the period				(14)
Total clinics in operation at the end of the period	48	47	47	61	48	47

Note 1 - Nature of Operations_5

Note 1 - Nature of Operations and Summary of Significant Accounting Policies - Earnings (Loss) Per Common Share (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Net loss and comprehensive loss	$ (151,803)	$ (431,705)	$ (581,486)	$ (3,219,232)
Weighted average common shares outstanding - basic (in shares)	13,727,712	13,262,032	13,646,599	13,144,764
Effect of dilutive securities:
Unvested restricted stock, stock options and warrants (in shares)
Weighted average common shares outstanding - diluted (in shares)	13,727,712	13,262,032	13,646,599	13,144,764
Basic and diluted loss per share (in dollars per share)	$ (0.01)	$ (0.03)	$ (0.04)	$ (0.24)
Restricted Stock [Member]
Effect of dilutive securities:
Anti-dilutive securities (in shares)	51,134	63,700	51,134	63,700
Employee Stock Option [Member]
Effect of dilutive securities:
Anti-dilutive securities (in shares)	960,213	1,011,686	960,213	1,011,686
Warrant [Member]
Effect of dilutive securities:
Anti-dilutive securities (in shares)	90,000	90,000	90,000	90,000

Note 1 - Nature of Operations_6

Note 1 - Nature of Operations and Summary of Significant Accounting Policies - Impact of New Standard on Previously Reported Balance Sheet and Income Statement (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Current assets:
Deferred franchise costs - current portion					$ 498,000
Total current assets	$ 8,423,164		$ 8,423,164		6,671,123
Deferred franchise costs, net of current portion					2,313,000
Deposits and other assets	593,009		593,009		623,308
Total assets	19,803,619		19,803,619		18,436,059
Current liabilities:
Deferred franchise revenue - current portion					1,994,000
Other current liabilities	327,924		327,924		152,534
Total current liabilities	6,188,948		6,188,948		5,379,457
Deferred revenue, net of current portion					9,553,000
Total liabilities	18,468,826		18,468,826		17,282,626
Stockholders' equity:
Accumulated deficit	(36,585,477)		(36,585,477)		(36,003,991)
Total stockholders' equity	1,334,793		1,334,793		1,153,433
Total liabilities and stockholders' equity	19,803,619		19,803,619		18,436,059
Revenues:
Revenue from Contract with Customer	8,062,550	$ 6,537,898	22,717,298	$ 18,045,095
Cost of revenues:
Total cost of revenues	1,084,707	839,144	3,108,623	2,299,297
Loss from operations	(191,302)	(405,527)	(730,769)	(3,106,366)
Loss before income tax expense	(201,974)	(395,620)	(689,061)	(3,139,955)
Net loss and comprehensive loss	$ (151,803)	$ (431,705)	$ (581,486)	$ (3,219,232)
Loss per share:
Basic and diluted loss per share (in dollars per share)	$ (0.01)	$ (0.03)	$ (0.04)	$ (0.24)
Franchise [Member]
Revenues:
Revenue from Contract with Customer	$ 457,516	$ 381,777	$ 1,254,997	$ 1,041,151
Cost of revenues:
Franchise cost of revenues	1,005,162	735,554	2,855,712	2,071,394
Regional Developer Fees [Member]
Revenues:
Revenue from Contract with Customer	$ 142,651	99,215	$ 415,075	262,102
Previously Reported [Member]
Current assets:
Deferred franchise costs - current portion					484,000
Total current assets					6,657,000
Deferred franchise costs, net of current portion					813,000
Deposits and other assets					612,000
Total assets					16,910,000
Current liabilities:
Deferred franchise revenue - current portion					1,686,000
Other current liabilities					49,000
Total current liabilities					4,967,000
Deferred revenue, net of current portion					4,693,000
Total liabilities					12,011,000
Stockholders' equity:
Accumulated deficit					(32,259,000)
Total stockholders' equity					4,899,000
Total liabilities and stockholders' equity					16,910,000
Revenues:
Revenue from Contract with Customer		6,546,000		18,235,000
Cost of revenues:
Total cost of revenues		819,000		2,332,000
Loss from operations		(378,000)		(2,949,000)
Loss before income tax expense		(368,000)		(2,983,000)
Net loss and comprehensive loss		$ (404,000)		$ (3,062,000)
Loss per share:
Basic and diluted loss per share (in dollars per share)		$ (0.03)		$ (0.23)
Previously Reported [Member] \| Franchise [Member]
Revenues:
Revenue from Contract with Customer		$ 230,000		$ 1,037,000
Cost of revenues:
Franchise cost of revenues		716,000		2,104,000
Previously Reported [Member] \| Regional Developer Fees [Member]
Revenues:
Revenue from Contract with Customer		259,000		456,000
Restatement Adjustment [Member] \| Accounting Standards Update 2014-09 [Member]
Current assets:
Deferred franchise costs - current portion					14,000
Total current assets					14,000
Deferred franchise costs, net of current portion					1,500,000
Deposits and other assets					12,000
Total assets					1,526,000
Current liabilities:
Deferred franchise revenue - current portion					308,000
Other current liabilities					104,000
Total current liabilities					412,000
Deferred revenue, net of current portion					4,859,000
Total liabilities					5,271,000
Stockholders' equity:
Accumulated deficit					(3,745,000)
Total stockholders' equity					(3,745,000)
Total liabilities and stockholders' equity					$ 1,526,000
Revenues:
Revenue from Contract with Customer		(8,000)		(189,000)
Cost of revenues:
Total cost of revenues		20,000		(32,000)
Loss from operations		(28,000)		(157,000)
Loss before income tax expense		(28,000)		(157,000)
Net loss and comprehensive loss		$ (28,000)		$ (157,000)
Loss per share:
Basic and diluted loss per share (in dollars per share)		$ 0		$ (0.01)
Restatement Adjustment [Member] \| Franchise [Member] \| Accounting Standards Update 2014-09 [Member]
Revenues:
Revenue from Contract with Customer		$ 152,000		$ 4,000
Cost of revenues:
Franchise cost of revenues		20,000		(32,000)
Restatement Adjustment [Member] \| Regional Developer Fees [Member] \| Accounting Standards Update 2014-09 [Member]
Revenues:
Revenue from Contract with Customer		$ (160,000)		$ (194,000)

Note 2 - Acquisition (Details T

Note 2 - Acquisition (Details Textual) - USD ($)	Apr. 06, 2018	Sep. 30, 2018	Sep. 30, 2018	Dec. 31, 2017
Contract with Customer, Liability, Total		$ 12,313,000	$ 12,313,000	$ 11,547,000
Customer Relationships [Member]
Finite-Lived Intangible Asset, Useful Life			2 years
Assets and Franchise Agreement [Member]
Business Combination, Consideration Transferred, Total	$ 100,000
Contract with Customer, Liability, Total	12,998	12,998	$ 12,998
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net, Including Bargain Purchase Gain	87,002
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	129,000	129,000	129,000
Assets and Franchise Agreement [Member] \| Franchise Rights [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	$ 85,000
Finite-Lived Intangible Asset, Useful Life	4 years
Assets and Franchise Agreement [Member] \| Customer Relationships [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	$ 44,000
Finite-Lived Intangible Asset, Useful Life	2 years
Assets and Franchise Agreement [Member] \| General and Administrative Expense [Member]
Business Combination, Acquisition Related Costs	$ 3,250
Assets and Franchise Agreement [Member] \| Revenue, Net [Member]
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual		67,000	129,000
Assets and Franchise Agreement [Member] \| Net Income [Member]
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual			$ 40,000
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual		$ 23,000

Note 2 - Acquisition - Purchase

Note 2 - Acquisition - Purchase Price Allocation (Details) - USD ($)	Apr. 06, 2018	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Bargain purchase gain				$ (75,264)
Assets and Franchise Agreement [Member]
Property and equipment	$ 17,964	17,964		17,964
Intangible assets	129,000	129,000		129,000
Favorable leases	15,302	$ 15,302		15,302
Total assets acquired	162,266
Bargain purchase gain	(75,264)			$ (75,264)
Net purchase price	$ 87,002

Note 2 - Acquisition - Pro Form

Note 2 - Acquisition - Pro Forma Results of Operations (Unaudited) (Details) - Assets and Franchise Agreement [Member] - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Revenues, net	$ 8,062,550	$ 6,619,945	$ 22,791,369	$ 18,283,261
Net income (loss)	$ (211,974)	$ (432,669)	$ (689,141)	$ (2,790,165)

Note 3 - Revenue Disclosures (D

Note 3 - Revenue Disclosures (Details Textual)	Sep. 30, 2018
Number of States in which Entity Franchises	30

Note 3 - Revenue Disclosures -

Note 3 - Revenue Disclosures - Changes in Contract Assets and Contract Liabilities (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2018USD ($)
Balance, contract liabilities	$ 11,547
Recognized as revenue during the nine months ended September 30, 2018	(1,665)
Fees received and deferred during the nine months ended September 30, 2018	2,431
Balance, contract liabilities	12,313
Balance, contract assets	2,811
Recognized as cost of revenue during the nine months ended September 30, 2018	(468)
Costs incurred and deferred during the nine months ended September 30, 2018	899
Balance, contract assets	$ 3,242

Note 3 - Revenue Disclosures _2

Note 3 - Revenue Disclosures - Revenue Related to Performance Obligations (Details) $ in Thousands	Sep. 30, 2018USD ($)
Revenue expected to be recognized	$ 12,313

Note 3 - Revenue Disclosures _3

Note 3 - Revenue Disclosures - Revenue Related to Performance Obligations 2 (Details) $ in Thousands	Sep. 30, 2018USD ($)
Revenue expected to be recognized	$ 12,313
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2018-10-01
Revenue expected to be recognized	546
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-01-01
Revenue expected to be recognized	2,165
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Revenue expected to be recognized	2,167
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Revenue expected to be recognized	2,042
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Revenue expected to be recognized	1,603
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01
Revenue expected to be recognized	$ 3,790

Note 4 - Restricted Cash - Reco

Note 4 - Restricted Cash - Reconciliation of Cash, Cash Equivalents and Restricted Cash Balance (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017	Sep. 30, 2017	Dec. 31, 2016
Cash and cash equivalents	$ 5,611,008	$ 4,216,221	$ 2,628,648
Restricted cash	185,396	103,819	157,470
Total cash, cash equivalents and restricted cash	$ 5,796,404	$ 4,320,040	$ 2,786,118	$ 3,344,258

Note 5 - Notes Receivable (Deta

Note 5 - Notes Receivable (Details Textual) - USD ($)	Oct. 10, 2017	Apr. 29, 2017	Sep. 22, 2017	Aug. 31, 2017	Sep. 30, 2018	Dec. 31, 2017
Financing Receivable, Net, Total					$ 313,143
Company-owned Clinic [Member]
Financing Receivable, Net, Total					$ 313,143	$ 523,785
Regional Developer Territory in Central Florida [Member]
Regional Development Agreement		$ 320,000
Regional Developer Territory in Central Florida [Member] \| 10% Interest Bearing Promissory Note Maturing October 1, 2020 [Member]
Financing Receivable, Net, Total		$ 187,000
Notes Receivable, Interest Rate		10.00%
Notes Receivable, Contractual Term		3 years 180 days
Notes Receivable, Principal and Interest, Term		3 years
Regional Developer Territory in Maryland/Washington DC [Member]
Regional Development Agreement				$ 220,000
Regional Developer Territory in Maryland/Washington DC [Member] \| 10% Interest Bearing Promissory Note Maturing August 1, 2020 [Member]
Financing Receivable, Net, Total				$ 117,475
Notes Receivable, Interest Rate				10.00%
Notes Receivable, Contractual Term				3 years
Notes Receivable, Principal and Interest, Term				3 years
Regional Developer Territory in Minnesota [Member]
Regional Development Agreement			$ 228,293
Regional Developer Territory in Minnesota [Member] \| 10% Interest Bearing Promissory Note Maturing September 1, 2020 [Member]
Financing Receivable, Net, Total			$ 119,147
Notes Receivable, Interest Rate			10.00%
Notes Receivable, Contractual Term			3 years
Notes Receivable, Principal and Interest, Term			3 years
Regional Developer Territories with Texas, Arkansas, and Oklahoma [Member]
Regional Development Agreement	$ 170,000
Regional Developer Territories with Texas, Arkansas, and Oklahoma [Member] \| 10% Interest Bearing Promissory Note Maturing October 24, 2020 [Member]
Financing Receivable, Net, Total	$ 135,688
Notes Receivable, Interest Rate	10.00%
Notes Receivable, Contractual Term	3 years
Notes Receivable, Principal and Interest, Term	3 years

Note 5 - Notes Receivable - Sch

Note 5 - Notes Receivable - Schedule of Minimum Payments Due (Details)	Sep. 30, 2018USD ($)
2018 (remaining)	$ 35,071
2,019	149,349
2,020	128,723
Total	$ 313,143

Note 6 - Property and Equipme_3

Note 6 - Property and Equipment (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
Note 6 - Property and Equipment (Details Textual) - USD ($)	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Depreciation, Total	$ 258,007	$ 340,238	$ 806,625	$ 1,099,698
Capitalized Computer Software, Impairments	$ 343,000

Note 6 - Property and Equipme_4

Note 6 - Property and Equipment - Summary of Property and Equipment (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Property and equipment, gross	$ 7,722,364	$ 7,321,803
Accumulated depreciation	(4,665,685)	(3,928,349)
Property and equipment, net	3,269,739	3,800,466
Construction in progress	213,060	407,012
Office Equipment [Member]
Property and equipment, gross	1,214,801	1,137,970
Leasehold Improvements [Member]
Property and equipment, gross	5,361,821	5,117,379
Software Development [Member]
Property and equipment, gross	1,145,742	1,066,454
Property Plant and Equipment, Excluding Construction in Progress [Member]
Property and equipment, net	$ 3,056,679	$ 3,393,454

Note 7 - Fair Value Considera_2

Note 7 - Fair Value Consideration (Details Textual) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Financial Instruments, Owned, at Fair Value, Total	$ 0	$ 0

Note 8 - Intangible Assets (Det

Note 8 - Intangible Assets (Details Textual) - USD ($)	Jul. 26, 2018	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Revenue from Contract with Customer, Including Assessed Tax		$ 8,062,550	$ 6,537,898	$ 22,717,298	$ 18,045,095
Amortization of Intangible Assets, Total		$ 131,262	$ 128,562	$ 375,036	$ 450,315
Regional Developer Rights In Las Vegas [Member]
Revenue from Contract with Customer, Including Assessed Tax	$ 26,934
Regional Developer Rights In Las Vegas [Member]
Repurchase Right to Develop Franchises, Consideration	$ 278,250

Note 8 - Intangible Assets - In

Note 8 - Intangible Assets - Intangible Assets Acquired (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Gross Carrying Amount	$ 3,916,316	$ 3,536,000
Accumulated Amortization	2,150,994	1,775,958
Net Carrying Value	1,765,322	1,760,042
Franchise Rights [Member]
Gross Carrying Amount	1,758,000	1,673,000
Accumulated Amortization	854,011	657,943
Net Carrying Value	903,989	1,015,057
Customer Relationships [Member]
Gross Carrying Amount	745,000	701,000
Accumulated Amortization	711,999	674,667
Net Carrying Value	33,001	26,333
Development Rights [Member]
Gross Carrying Amount	1,413,316	1,162,000
Accumulated Amortization	584,984	443,348
Net Carrying Value	$ 828,332	$ 718,652

Note 8 - Intangible Assets - Es

Note 8 - Intangible Assets - Estimated Amortization Expense (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
2018 (remainder)	$ 131,262
2,019	525,048
2,020	508,551
2,021	437,830
2,022	150,418
Thereafter	12,213
Total	$ 1,765,322	$ 1,760,042

Note 9 - Debt (Details Textual)

Note 9 - Debt (Details Textual)	Jan. 03, 2017USD ($)	Dec. 31, 2016USD ($)	Sep. 30, 2018USD ($)	Dec. 31, 2015USD ($)
Number of Notes Payable Delivered as a Portion of the Consideration Paid in Connection With Acquisitions		2
Revolving Credit Facility [Member]
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Line of Credit Facility, Maximum Borrowing Capacity	$ 5,000,000
Line of Credit Facility, Minimum Interest Payment Over Life of Credit Agreement	200,000
Line of Credit Facility, Periodic Payment, Interest	$ 25,000
Long-term Line of Credit, Total			$ 1,000,000
Notes Payable Delivered as a Portion of the Consideration Paid in Connection With Acquisitions [Member]
Debt Instrument, Face Amount		$ 186,000		$ 800,350
Debt Instrument, Interest Rate, Stated Percentage		4.25%
Notes Payable Delivered as a Portion of the Consideration Paid in Connection With Acquisitions [Member] \| Minimum [Member]
Debt Instrument, Interest Rate, Stated Percentage				1.50%
Notes Payable Delivered as a Portion of the Consideration Paid in Connection With Acquisitions [Member] \| Maximum [Member]
Debt Instrument, Interest Rate, Stated Percentage				5.25%

Note 9 - Debt - Maturities of N

Note 9 - Debt - Maturities of Notes Payable (Details)	Sep. 30, 2018USD ($)
2018 (remainder)	$ 100,000
Total	$ 100,000

Note 10 - Equity (Details Textu

Note 10 - Equity (Details Textual) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
Note 10 - Equity (Details Textual) - USD ($)	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			110,792
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value	$ 3,815,537		$ 3,815,537
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			110,792		295,286
Allocated Share-based Compensation Expense, Total	62,951	$ 125,588	$ 271,764	$ 261,471
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options	792,031		$ 792,031
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition			2 years 281 days
Restricted Stock [Member]
Allocated Share-based Compensation Expense, Total	59,825	$ 59,804	$ 197,641	$ 151,041
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition			2 years 21 days
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options	$ 316,807		$ 316,807
Minimum [Member]
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Exercise Price			$ 4.92
Maximum [Member]
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Exercise Price			$ 8.25

Note 10 - Equity - Fair Value A

Note 10 - Equity - Fair Value Assumptions of Options Granted (Details) - Employee Stock Option [Member]	3 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Expected volatility	35.00%	42.00%
Expected dividends	0.00%	0.00%
Expected term (Year)	7 years
Forfeiture rate	20.00%	20.00%
Minimum [Member]
Expected term (Year)		5 years 182 days
Risk-free rate	2.53%	1.98%
Maximum [Member]
Expected term (Year)		7 years
Risk-free rate	2.90%	2.14%

Note 10 - Equity - Stock Option

Note 10 - Equity - Stock Options Activity (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017	Dec. 31, 2016
Granted at Market Price, Number of Shares (in shares)	110,792
Employee Stock Option [Member]
Outstanding, Number of Shares (in shares)	1,003,916	953,075
Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 4.18	$ 3.66
Outstanding, Weighted Average Fair Value (in dollars per share)	$ 2.05	$ 1.87	$ 1.86
Outstanding, Weighted Average Remaining Contractual Life (Year)	7 years	8 years 36 days	6 years 328 days
Granted at Market Price, Number of Shares (in shares)	110,792	295,286
Granted at Market Price, Weighted Average Exercise Price (in dollars per share)	$ 6.97	$ 4.31
Exercised, Number of Shares (in shares)	(86,640)	(206,875)
Exercised, Weighted Average Exercise Price (in dollars per share)	$ 3.44	$ 1.76
Cancelled, Number of Shares (in shares)	(67,855)	(37,570)
Cancelled, Weighted Average Exercise Price (in dollars per share)	$ 3.37	$ 5.11
Outstanding, Number of Shares (in shares)	960,213	1,003,916	953,075
Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 4.63	$ 4.18	$ 3.66
Outstanding, Weighted Average Fair Value (in dollars per share)	$ 2.05	$ 1.87	$ 1.86
Outstanding, Weighted Average Remaining Contractual Life (Year)	7 years	8 years 36 days	6 years 328 days
Exercisable, Number of Shares (in shares)	476,189
Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 4.74
Exercisable, Weighted Average Fair Value (in dollars per share)	$ 2.08
Exercisable, Weighted Average Remaining Contractual Life (Year)	7 years

Note 10 - Equity - Restricted S

Note 10 - Equity - Restricted Stock Activity (Details) - Restricted Stock [Member]	9 Months Ended
	Sep. 30, 2018shares
Unvested (in shares)	63,700
Awards granted (in shares)	50,134
Awards vested (in shares)	(61,700)
Awards forfeited (in shares)	(1,000)
Unvested (in shares)	51,134

Note 11 - Income Taxes (Details

Note 11 - Income Taxes (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
Note 11 - Income Taxes (Details Textual) - USD ($)	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Tax Expense (Benefit), Total	$ (50,171)	$ 36,085	$ (107,575)	$ 79,277

Note 12 - Related Party Trans_2

Note 12 - Related Party Transactions (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Shareholder [Member]
Related Party Transaction, Amounts of Transaction	$ 78,000	$ 56,000	$ 194,000	$ 169,000

Note 13 - Commitments and Con_3

Note 13 - Commitments and Contingencies (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Operating Leases, Rent Expense, Net, Total	$ 725,867	$ 688,031	$ 2,117,624	$ 2,114,118

Note 13 - Commitments and Con_4

Note 13 - Commitments and Contingencies - Summary of Future Minimum Rental Payments for Operating Leases (Details)	Sep. 30, 2018USD ($)
2018 (remainder)	$ 658,905
2,019	2,450,981
2,020	2,192,597
2,021	2,081,455
2,022	1,972,180
Thereafter	3,377,973
Total	$ 12,734,091

Note 13 - Commitments and Con_5

Note 13 - Commitments and Contingencies - Lease Exit Liability (Details)	9 Months Ended
	Sep. 30, 2018USD ($)
Lease exit liability at December 31, 2017	$ 299,400
Additions or changes in estimates	250,704
Settlements	(153,220)
Net accretion	(36,614)
Lease exit liability at September 30, 2018	$ 360,270

Note 14 - Segment Reporting (De

Note 14 - Segment Reporting (Details Textual)	9 Months Ended
Note 14 - Segment Reporting (Details Textual)	Sep. 30, 2018	Sep. 30, 2017USD ($)
Number of Operating Segments	2
Number of Stores	422	389
Reclassified From Unallocated Corporate Loss on Disposition/Impairment to Corporate Clinic Segment Operating Loss [Member] \| Nine Months Ended September 30, 2017 [Member]
Prior Period Reclassification Adjustment		$ 418,000
Corporate Clinics [Member]
Number of Stores	48
Franchise Operations [Member]
Number of Stores	374

Note 14 - Segment Reporting - S

Note 14 - Segment Reporting - Segment Reporting Financial Information (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Revenues	$ 8,062,000	$ 6,538,000	$ 22,717,000	$ 18,045,000
Operating income (loss)	(191,302)	(405,527)	(730,769)	(3,106,366)
Depreciation and amortization	389,269	468,800	1,181,661	1,550,013
Business Combination, Bargain Purchase, Gain Recognized, Amount			75,264
Other (expense) income, net	(10,672)	9,907	(33,556)	(33,589)
Loss before income tax expense	(201,974)	(395,620)	(689,061)	(3,139,955)
Operating Segments [Member]
Operating income (loss)	2,570,000	1,447,000	6,385,000	2,670,000
Corporate, Non-Segment [Member]
Operating income (loss)	(2,761,000)	(1,853,000)	(7,116,000)	(5,776,000)
Corporate Clinics [Member]
Revenues	3,675,000	2,930,000	10,352,000	8,106,000
Operating income (loss)	440,000	(196,000)	466,000	(1,651,000)
Depreciation and amortization	276,000	379,000	825,000	1,222,000
Franchise Operations [Member]
Revenues	4,387,000	3,608,000	12,365,000	9,939,000
Operating income (loss)	2,130,000	1,643,000	5,919,000	4,321,000
Depreciation and amortization
Corporate Segment [Member]
Depreciation and amortization	$ 113,000	$ 90,000	$ 357,000	$ 328,000

Note 14 - Segment Reporting -_2

Note 14 - Segment Reporting - Segment Reporting Information, Assets (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017	Sep. 30, 2017
Total assets	$ 19,803,619	$ 18,436,059
Unallocated cash and cash equivalents and restricted cash	5,611,008	4,216,221	$ 2,628,648
Unallocated property and equipment	3,269,739	3,800,466
Operating Segments [Member]
Total assets	13,127,000	12,886,000
Unallocated cash and cash equivalents and restricted cash	5,796,000	4,320,000
Unallocated property and equipment	234,000	765,000
Other unallocated assets	647,000	465,000
Corporate Clinics [Member]
Total assets	8,906,000	8,998,000
Franchise Operations [Member]
Total assets	$ 4,221,000	$ 3,888,000

Note 15 - Subsequent Events (De

Note 15 - Subsequent Events (Details Textual) - Subsequent Event [Member]	Oct. 05, 2018USD ($)
Effective Regional Developer Agreement for Certain Territories In California	$ 280,000
Effective Regional Developer Agreement for Certain Territories In Florida	$ 170,000