Summary of Significant Accounting Policies (Tables)

3 Months Ended

Sep. 30, 2022

Accounting Policies [Abstract]

Earnings Per Share, Basic and Diluted

The following table presents the calculation of basic and diluted loss per share:

	For the three months ended September 30,
(in thousands except per share amounts)	2022			2021
Net (loss) income	$	(8,539	)	$	106
Less: net (loss) income attributable to non-controlling interest		(248	)		306
Net loss attributable to Great Elm Group, Inc.	$	(8,291	)	$	(200	)
Weighted average shares basic and diluted:
Weighted average shares of common stock outstanding		28,543			25,982
Weighted average shares used in computing loss per share		28,543			25,982
Basic and diluted loss per share	$	(0.29	)	$	(0.01	)

Summarizes Customer Concentrations as Percentage of Revenues and Accounts Receivable

The Company’s durable medical equipment revenue and related accounts receivable are concentrated with third-party Payors. The following table summarizes customer concentrations as a percentage of revenues:

	For the three months ended September 30,
	2022	2021
Government Payor	39%	37%
Third-party Payor	13%	13%

The following table summarizes customer concentrations as a percentage of accounts receivable:

	As of
	September 30, 2022	June 30, 2022
Government Payor	29%	29%
Third-party Payor	13%	14%