---
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"
generated_at: "2026-06-10T23:27:12.078168+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# The Joint Corp. to restate 2022 results; net income to drop $0.6M due to accounting errors

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 2.02, 4.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001171843-23-005590
- JSON: https://secwatch.observer/filing/0001171843-23-005590.json
- Plain text: https://secwatch.observer/filing/0001171843-23-005590.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.