Financial Information by Segment

9 Months Ended

Mar. 31, 2017

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 March 31, 2017 and 2016 and for the three and nine months then ended is as follows:

	Healthcare						Corporate
	Facilities			Pharmacy			and Other			Total
As of and for the three months ended March 31, 2017
Net revenues from external customers	$	5,229		$	8,198		$	272		$	13,699
Operating loss		(112	)		(324	)		(335	)		(771	)
Depreciation and amortization		150			289			27			466
Assets		12,458			11,519			14,156			38,133
Expenditures for property, plant and equipment		24			264			1			289
As of and for the three months ended March 31, 2016
Net revenues from external customers	$	7,545		$	8,509		$	151		$	16,205
Operating loss		(638	)		—			(549	)		(1,187	)
Depreciation and amortization		186			246			45			477
Assets		26,288			12,135			6,496			44,919
Expenditures for property, plant and equipment		8			292			2			302
As of and for the nine months ended March 31, 2017
Net revenues from external customers	$	16,289		$	23,946		$	765		$	41,000
Operating profit (loss)		443			(511	)		(1,628	)		(1,696	)
Depreciation and amortization		497			810			69			1,376
Assets		12,458			11,519			14,156			38,133
Expenditures for property, plant and equipment		246			739			112			1,097
As of and for the nine months ended March 31, 2016
Net revenues from external customers	$	24,149		$	24,644		$	580		$	49,373
Operating profit (loss)		(2,134	)		216			(1,697	)		(3,615	)
Depreciation and amortization		545			666			145			1,356
Assets		26,288			12,135			6,496			44,919
Expenditures for property, plant and equipment		93			1,031			3			1,127