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Condensed Consolidated Statement of Cash Flows - USD ($)
9 Months Ended
Sep. 30, 2021
Sep. 30, 2020
Cash flows from operating activities:    
Net income (loss) $ (867,475) $ (5,812,234)
Changes in operating assets and liabilities:    
Prepaid expenses 70,229 (202,187)
Accounts payable 961,084 1,329
Net cash provided by (used in) operating activities (1,012,122) (500,943)
Cash flows from investing activities:    
Net cash (used in) investing activities 300,000 (230,000,000)
Cash flows from financing activities:    
Net cash provided by financing activities   231,474,514
Net change in cash (712,122) 973,571
Cash at beginning of period 916,987 25,000
Cash at end of period 204,865 998,571
TOI Parent Inc.    
Cash flows from operating activities:    
Net income (loss) (770,748) (9,503,489)
Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities:    
Depreciation and amortization 2,421,577 2,388,219
Amortization of debt issuance costs 52,787 41,950
Impairment loss   7,500,000
Share-based compensation 152,617 112,669
Deferred tax liability (3,537,965) (888,897)
Gain on debt extinguishment (5,186,341)  
Bad debt recovery, net (667,099)  
Changes in operating assets and liabilities:    
Accounts receivable (4,194,781) (4,142,477)
Inventories (1,339,690) (782,278)
Other receivables (319,390) 55,906
Prepaid expenses 32,211 (982,021)
Other current assets (9,094,029)  
Other assets (127,911) (16,075)
Accrued expenses and other current liabilities 1,431,749 5,067,777
Income taxes payable 5,015,123 532,044
Accounts payable 6,250,508 2,084,374
Other non-current liabilities 536,674 (83,991)
Net cash provided by (used in) operating activities (9,344,708) 1,383,711
Cash flows from investing activities:    
Purchases of property and equipment (1,975,629) (835,539)
Purchases of intangible asset in acquisition (200,000)  
Cash paid for acquisition, net (827,457) (150,000)
Issuance of notes receivable   (7,500,000)
Net cash (used in) investing activities (3,003,086) (8,485,539)
Cash flows from financing activities:    
Proceeds from issuance of long-term debt, net   12,399,008
Principal payments on long-term debt (2,093,750) (93,750)
Principal payments on capital leases (23,989) (26,251)
Deferred offering costs   (342,500)
Issuance of preferred stock 20,000,000  
Net cash provided by financing activities 17,882,261 11,936,507
Net change in cash 5,534,467 4,834,679
Cash at beginning of period 5,997,530 2,446,201
Cash at end of period 11,531,997 7,280,880
Supplemental disclosure of non-cash investing and financing activities:    
Interest and principal forgiven from Paycheck Protection Program loans 5,186,341  
Cash paid for:    
Income taxes 428,537 58,500
Interest $ 193,096 $ 168,530