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CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)
$ in Thousands
Dec. 31, 2025
Jun. 30, 2025
Current Assets:    
Cash and cash equivalents $ 52,977 $ 56,334
Short-term investments 121 120
Accounts receivable – net of allowances for credit losses of $260 and $264 at December 31, 2025 and June 30, 2025, respectively 4,755 5,305
Accounts receivable – related party 60
Medical receivable 24,470 24,490
Management and other fees receivable – net of allowances for credit losses of $12,448 and $14,296 at December 31, 2025 and June 30, 2025, respectively 46,482 43,401
Management and other fees receivable – related medical practices – net of allowances for credit losses of $8,648 and $7,137 at December 31, 2025 and June 30, 2025, respectively 9,951 9,748
Inventories – net 2,754 2,813
Prepaid expenses and other current assets – related party 321 411
Prepaid expenses and other current assets 1,821 2,050
Total Current Assets 143,712 144,672
Accounts receivable – long-term 3,428 3,550
Deferred income tax asset 6,153 6,349
Property and equipment – net 18,915 18,532
Note receivable – related party 580 555
Right-of-use asset – operating leases 35,980 35,136
Right-of-use asset – finance lease 264 377
Goodwill 4,269 4,269
Other intangible assets – net 3,032 2,992
Other assets 891 476
Total Assets 217,224 216,908
Current Liabilities:    
Accounts payable 1,912 1,302
Other current liabilities 3,336 6,975
Unearned revenue on service contracts 4,473 4,866
Unearned revenue on service contracts – related party 55
Operating lease liabilities – current portion 3,750 3,383
Finance lease liability – current portion 244 244
Customer deposits 601 354
Total Current Liabilities 14,371 17,124
Long-Term Liabilities:    
Unearned revenue on service contracts 3,594 3,801
Deferred income tax liability 321 321
Due to related party medical practices 93 93
Operating lease liabilities – net of current portion 35,765 35,149
Finance lease liability – net of current portion 41 142
Other liabilities 177 173
Total Long-Term Liabilities 39,991 39,679
Total Liabilities 54,362 56,803
EQUITY:    
Paid-in capital in excess of par value 178,757 178,757
Accumulated deficit (969) (5,289)
Treasury stock, at cost – 35 shares of common stock at December 31, 2025 and at June 30, 2025 (860) (860)
Total FONAR Corporation’s Stockholders’ Equity 176,929 172,609
Noncontrolling interests (14,067) (12,504)
Total Equity 162,862 160,105
Total Liabilities and Equity 217,224 216,908
Class A Non Voting Preferred Stock [Member]    
EQUITY:    
Preferred stock value  
Preferred Stock [Member]    
EQUITY:    
Preferred stock value   0
Common Stock [Member]    
EQUITY:    
Common stock value 1 1
Common Class B [Member]    
EQUITY:    
Common stock value 0 0
Common Class C [Member]    
EQUITY:    
Common stock value