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Condensed Consolidated Statements of Operations (Unaudited) - USD ($)
3 Months Ended 9 Months Ended
Sep. 30, 2021
Sep. 30, 2020
Sep. 30, 2021
Sep. 30, 2020
Total revenue $ 3,487,496 $ 3,477,841 $ 10,017,264 $ 9,371,977
Operating expenses:        
Patient expenses 361,141 428,615 1,042,504 1,213,799
Salaries and benefits 3,377,070 2,622,266 9,127,992 7,882,665
Share-based compensation 188,490 108,377 422,266 311,406
Advertising and marketing 294,046 234,694 875,123 650,861
Grant funds (415,978)
General and administrative 1,603,056 961,521 4,483,587 3,406,116
Depreciation and amortization 450,579 430,121 1,314,584 1,334,267
Total operating expenses 6,274,382 4,785,594 17,266,056 14,383,136
Operating loss (2,786,886) (1,307,753) (7,248,792) (5,011,159)
Other income (expense):        
Interest income 1,754 6,028 1,754 6,067
Other income 6 135 6
Gain (loss) on extinguishment of debt 9,783 108 (99,761)
Gain on lease modification 57,086 57,086
Loss on disposal of assets (56,270) (39,047) (60,264) (60,272)
Interest expense (108,315) (141,416) (410,822) (352,541)
Total other expenses (105,745) (164,646) (412,003) (506,501)
Net loss before income taxes (2,892,631) (1,472,399) (7,660,795) (5,517,660)
Income taxes
Net loss (2,892,631) (1,472,399) (7,660,795) (5,517,660)
Net loss attributable to the non-controlling interest 1,171,895 42,741 1,953,980 323,769
Net loss attributable to IMAC Holdings, Inc. $ (1,720,736) $ (1,429,658) $ (5,706,815) $ (5,193,891)
Net loss per share attributable to common stockholders        
Basic and diluted $ (0.07) $ (0.12) $ (0.27) $ (0.49)
Weighted average common shares outstanding        
Basic and diluted 25,322,356 11,839,972 21,446,726 10,549,899
Health Care, Patient Service [Member]        
Total revenue $ 3,487,482 $ 3,477,841 $ 9,975,104 $ 9,359,490
Other income [member]        
Total revenue 14 6,092
Management Service [Member]        
Total revenue $ 36,068 $ 12,487