Financial Information by Segment

3 Months Ended

Sep. 30, 2016

Segment Reporting [Abstract]

Financial Information by Segment

Note 12. - Financial Information by Segment

Under ASC Topic No. 280, Segment Reporting, operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker, or decision-making group, in deciding how to allocate resources and in assessing performance. Our chief operating decision-making group is composed of SunLink’s chief executive officer and other members of SunLink’s senior management. Our two reportable operating segments are Healthcare Facilities and Pharmacy.

We evaluate performance of our operating segments based on revenue and operating profit (loss). At the beginning of the current fiscal year, the Company modified the approach to certain assets, and expense allocations to calculate segment assets, operating profit and depreciation and amortization. All prior year amounts have been changed to consistently apply the changed allocation method used in the current year. Segment information as of September 30, 2016 and 2015 and for the three months then ended is as follows:

	Healthcare						Corporate
	Facilities			Pharmacy			and Other			Total
As of and for the three months ended September 30, 2016
Net revenues from external customers	$	5,455		$	7,341		$	250		$	13,046
Operating profit (loss)		78			(192	)		(839	)		(953	)
Depreciation and amortization		173			254			17			444
Assets		13,686			11,420			15,557			40,663
Expenditures for property, plant and equipment		54			189			1			244
As of and for the three months ended September 30, 2015
Net revenues from external customers	$	8,795		$	7,567		$	222		$	16,584
Operating profit (loss)		(498	)		(79	)		(589	)		(1,166	)
Depreciation and amortization		181			198			48			427
Assets		27,080			11,855			16,360			55,295
Expenditures for property, plant and equipment		35			428			0			463