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CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($)
$ in Thousands
Dec. 31, 2023
Jun. 30, 2023
Current Assets:    
 Cash and cash equivalents $ 53,225 $ 51,280
 Short-term investments 33 33
 Accounts receivable – net 3,881 3,861
 Accounts receivable - related party 60
 Medical receivable – net 22,548 21,259
 Management and other fees receivable – net 39,352 35,888
Management and other fees receivable – related medical practices – net 9,267 9,162
 Inventories 2,835 2,570
 Prepaid expenses and other current assets 1,341 1,608
Total Current Assets 132,542 125,661
Accounts receivable – long term 376 710
 Note receivable – related party 577
 Deferred income tax asset 7,758 10,042
 Property and equipment – net 20,109 22,146
 Right-of-use Asset – operating lease 32,234 33,069
 Right-of-use Asset – financing lease 630 729
 Goodwill 4,269 4,269
 Other intangible assets – net 3,266 3,432
 Other assets 501 524
 Total Assets 202,262 200,582
Current Liabilities:    
Current portion of long-term debt 45 44
Accounts payable 1,335 1,579
Other current liabilities 3,460 5,444
 Unearned revenue on service contracts 3,804 3,832
 Unearned revenue on service contracts – related party 55
 Operating lease liability - current portion 4,658 3,905
 Financing lease liability - current portion 222 218
Customer deposits 600 602
Total Current Liabilities 14,179 15,624
Long-Term Liabilities:    
 Unearned revenue on service contracts 376 760
 Deferred income tax liability 395 395
 Due to related medical practices 93 93
 Operating lease liability – net of current portion 30,299 32,105
 Financing lease liability – net of current portion 508 620
 Long-term debt, less current portion 92 115
 Other liabilities 23 42
Total Long-Term Liabilities 31,786 34,130
 Total Liabilities 45,965 49,754
 Paid-in capital in excess of par value 180,607 182,613
 Accumulated deficit (16,326) (24,191)
Treasury stock, at cost - 4 shares of common stock at December 31, 2023 and 11 shares of common stock at June 30, 2023 (395) (516)
 Total Fonar Corporation’s Stockholders’ Equity 163,887 157,907
 Non controlling interests (7,590) (7,079)
 Total Stockholders’ Equity 156,297 150,828
 Total Liabilities and Stockholders’ Equity 202,262 200,582
Class A Non Voting Preferred Stock [Member]    
Long-Term Liabilities:    
Preferred stock value
Preferred Stock [Member]    
Long-Term Liabilities:    
Preferred stock value
Common Stock [Member]    
Long-Term Liabilities:    
Common stock value 1 1
Common Class B [Member]    
Long-Term Liabilities:    
Common stock value
Common Class C [Member]    
Long-Term Liabilities:    
Common stock value