{"schema_version":"secwatch.filing_event.v1","accession":"0001171843-23-005590","form_type":"8-K","ticker":"JYNT","cik":"0001612630","company_name":"JOINT Corp","filed_at":"2023-09-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:34.554844+00:00","generated_at":"2026-06-10T23:27:12.078168+00:00","sec_items":["2.02","4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"The Joint Corp. to restate 2022 results; net income to drop $0.6M due to accounting errors","bullets":["Restating 2022 annual and interim financials for re-acquired regional developer rights and VIE transfer pricing errors.","Estimated FY2022 net income reduction of $0.6M; no change to adjusted EBITDA or cash.","Expects one or more material weaknesses in internal controls; evaluating remedial measures.","Plans to file 10-K/A and then Q2 2023 10-Q; conference call to follow.","Prior financials for 2022 and certain 2021 periods should no longer be relied upon."],"urls":{"canonical":"https://secwatch.observer/filing/0001171843-23-005590","json":"https://secwatch.observer/filing/0001171843-23-005590.json","markdown":"https://secwatch.observer/filing/0001171843-23-005590.md","text":"https://secwatch.observer/filing/0001171843-23-005590.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1612630/000117184323005590/0001171843-23-005590-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1612630/000117184323005590/f8k_090623.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-10T23:27:12.078168+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}