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CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($)
$ in Thousands
Dec. 31, 2022
Jun. 30, 2022
Current Assets:    
 Cash and cash equivalents $ 49,505 $ 48,723
 Short term investments 32 32
 Accounts receivable – net 3,949 4,336
 Accounts receivable – related party 60
 Medical receivable – net 19,685 20,109
 Management and other fees receivable – net 34,910 33,419
Management and other fees receivable – related medical practices – net 8,941 8,603
 Inventories 2,634 2,360
 Prepaid expenses and other current assets 1,033 1,104
  Total Current Assets 120,749 118,686
Accounts receivable – long term 1,278 1,872
 Deferred income tax asset - net 10,536 12,843
 Property and equipment – net 21,627 22,282
 Right-of-use Asset – operating lease 34,107 34,232
 Right-of-use Asset – financing lease 829 928
 Goodwill 4,269 4,269
 Other intangible assets – net 3,577 3,704
 Other assets 526 526
  Total Assets 197,498 199,342
Current Liabilities:    
Current portion of long-term debt and capital leases 42 40
Accounts payable 866 1,552
Other current liabilities 4,137 6,417
 Unearned revenue on service contracts 3,847 4,289
 Unearned revenue on service contracts – related party 55
 Operating lease liability – current portion 3,952 3,880
 Financing lease liability – current portion 214 210
Customer deposits 632 361
Total Current Liabilities 13,745 16,749
Long-Term Liabilities:    
 Unearned revenue on service contracts 1,296 1,857
 Deferred income tax liability 216 216
 Due to related medical practices 93 93
 Operating lease liability – net of current portion 33,158 33,091
 Financing lease liability – net of current portion 709 838
 Long-term debt and capital leases, less current portion 137 155
 Other liabilities 74 107
Total Long-Term Liabilities 35,683 36,357
 Total Liabilities 49,428 53,106
STOCKHOLDERS' EQUITY:    
 Paid-in capital in excess of par value 184,130 184,531
 Accumulated deficit (29,288) (33,567)
Treasury stock, at cost – 25 shares of common stock at December 31, 2022 and 12 shares of common stock at June 30, 2022 (751) (675)
Total Fonar Corporation’s Stockholders’ Equity 154,092 150,290
Noncontrolling interests (6,022) (4,054)
 Total Stockholders' Equity 148,070 146,236
 Total Liabilities and Stockholders’ Equity 197,498 199,342
Preferred Stock [Member]    
STOCKHOLDERS' EQUITY:    
Preferred Stock Value
Class A Non Voting Preferred Stock [Member]    
STOCKHOLDERS' EQUITY:    
Preferred Stock Value
Common Stock [Member]    
STOCKHOLDERS' EQUITY:    
Common Stock Value 1 1
Common Class B [Member]    
STOCKHOLDERS' EQUITY:    
Common Stock Value
Common Class C [Member]    
STOCKHOLDERS' EQUITY:    
Common Stock Value