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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
2 Months Ended 3 Months Ended 9 Months Ended 12 Months Ended
Dec. 31, 2019
Dec. 31, 2018
Sep. 30, 2021
Sep. 30, 2020
Sep. 19, 2018
Dec. 31, 2020
Dec. 31, 2019
Cash flows from operating activities:              
Net (loss) income $ (2,300)   $ (867,475) $ (5,812,234)      
Changes in operating assets and liabilities:              
Prepaid expenses 0   70,229 (202,187)      
Accounts payable     961,084 1,329      
Net cash provided by (used in) operating activities 0   (1,012,122) (500,943)      
Cash flows from investing activities:              
Net cash (used in) investing activities 0   300,000 (230,000,000)      
Cash flows from financing activities:              
Net cash provided by financing activities 25,000     231,474,514      
Net change in cash 25,000   (712,122) 973,571      
Cash at beginning of period 0   916,987 25,000   $ 25,000  
Cash at end of period 25,000   204,865 998,571   916,987 $ 25,000
TOI Parent Inc.              
Cash flows from operating activities:              
Net (loss) income   $ (1,993,628) (770,748) (9,503,489)   (14,321,235) (4,021,395)
Adjustments to reconcile net (loss) income to cash provided by operating activities:              
Depreciation and amortization   764,462 2,421,577 2,388,219   3,177,577 2,941,861
Bad debt expense           4,233,053 326,926
Amortization of debt issuance costs     52,787 41,950   59,988 0
Impairment loss       7,500,000   7,500,000  
Share-based compensation     152,617 112,669   150,796 94,007
Deferred tax liability   731,102 (3,537,965) (888,897) $ (42,337) (1,343,747) 824,762
Loss on disposal of property and equipment           59,882  
Changes in operating assets and liabilities:              
Accounts receivable   484,122 (4,194,781) (4,142,477)   (6,762,702) (4,329,451)
Inventories   (48,679) (1,339,690) (782,278)   (465,244) (1,132,669)
Other receivables   (7,773) (319,390) 55,906   5,493 (110,383)
Prepaid expenses   (333,644) 32,211 (982,021)   (1,386,198) (250,932)
Other assets   5,965       (24,658) (97,851)
Accrued expenses and other current liabilities   (6,112,671) 1,431,749 5,067,777   5,209,646 2,770,651
Income taxes payable   (17,401) 5,015,123 532,044   655,219 390,061
Accounts payable   3,221,546 6,250,508 2,084,374   3,757,593 5,526,896
Noncurrent liabilities   23,589 536,674 (83,991)   2,776 682,777
Net cash provided by (used in) operating activities   (3,283,010) (9,344,708) 1,383,711   508,239 3,615,260
Cash flows from investing activities:              
Purchases of property and equipment   (369,649) (1,975,629) (835,539)   (1,194,121) (1,204,563)
Cash paid for acquisition   3,184,660 (827,457) (150,000)   (150,000)  
Issuance of notes receivable       (7,500,000)   (7,500,000)  
Net cash (used in) investing activities   2,815,011 (3,003,086) (8,485,539)   (8,844,121) (1,204,563)
Cash flows from financing activities:              
Proceeds from issuance of long-term debt, net       12,399,008   12,492,758  
Principal payments on long-term deb     (2,093,750) (93,750)   (281,250)  
Principal payments on capital leases     (23,989) (26,251)   (31,407) (1,814)
Deferred offering costs       (342,500)   (342,500)  
Exercise of common share options           49,610  
Net cash provided by financing activities     17,882,261 11,936,507   11,887,211 (1,814)
Net change in cash   (467,999) 5,534,467 4,834,679   3,551,329 2,408,883
Cash at beginning of period   505,317 5,997,530 2,446,201   2,446,201 37,318
Cash at end of period $ 2,446,201 37,318 11,531,997 7,280,880 $ 505,317 5,997,530 2,446,201
Supplemental disclosure of cash flow information Cash paid for:              
Income taxes   155,941 428,537 58,500   207,454 61,273
Interest   $ 1,592 $ 193,096 $ 168,530   226,764 3,375
Supplemental of non-cash investing and financing activities:              
Capital leases obtained in exchange for capital lease liabilities           99,619 $ 63,151
Deemed dividend on extinguishment of Series A Preferred Share re-issuance           $ 31,970,338  
Financial Designation, Predecessor and Successor [Fixed List]   Successor     Predecessor Successor Successor
TOI Parent Inc. | Predecessor              
Cash flows from operating activities:              
Net (loss) income         $ 5,941,602    
Adjustments to reconcile net (loss) income to cash provided by operating activities:              
Depreciation and amortization         338,196    
Deferred tax liability         (42,337)    
Changes in operating assets and liabilities:              
Accounts receivable         (1,870,752)    
Inventories         (248,087)    
Other receivables         711,027    
Prepaid expenses         188,750    
Other assets         (734,567)    
Accrued expenses and other current liabilities         1,472,185    
Income taxes payable         116,077    
Accounts payable         2,852,903    
Noncurrent liabilities         199,826    
Net cash provided by (used in) operating activities         8,924,823    
Cash flows from investing activities:              
Purchases of property and equipment         (326,312)    
Net cash (used in) investing activities         (326,312)    
Cash flows from financing activities:              
Dividends paid         (8,200,414)    
Net cash provided by financing activities         (8,200,414)    
Net change in cash         398,097    
Cash at beginning of period   $ 450,100     52,003    
Cash at end of period         450,100    
Supplemental disclosure of cash flow information Cash paid for:              
Income taxes         $ 16,865    
Supplemental of non-cash investing and financing activities:              
Financial Designation, Predecessor and Successor [Fixed List]         Predecessor