Revenue Recognition and Accounts Receivables (Tables)

9 Months Ended

Mar. 31, 2019

Summary of Revenues by Payor

Revenues by payor were as follows for the three and nine months ended March 31, 2019 and 2018:

	Three Months Ended				Nine Months Ended
	March 31,				March 31,
	2019		2018		2019		2018
Medicare	$	5,934	$	4,337		13,517		14,139
Medicaid		2,743		3,539		10,890		9,744
Retail and Institutional Pharmacy		1,698		1,609		4,973		5,052
Managed Care & Other Insurance		1,871		1,707		4,743		5,394
Self-pay		65		104		449		526
Rent		22		21		52		48
Other		28		16		95		87
Total Net Revenues	$	12,361	$	11,333	$	34,719	$	34,990

Summary Information for Accounts Receivable

Summary information for accounts receivable is as follows:

	March 31, 2019			June 30, 2018
Accounts receivable (net of contractual allowances)	$	5,717		$	5,352
Less allowance for concession adjustments		(466	)		(529	)
Patient accounts receivable - net	$	5,251		$	4,823

Summary of Allowance for Concession Adjustments

The following is a summary of the activity in the allowance for concession adjustments for the Healthcare Services Segment and the Pharmacy Segment for the three and nine months ended March 31, 2019 and 2018:

Three Months Ended March 31, 2019	Healthcare Services			Pharmacy			Total
Balance at January 1, 2019	$	231		$	228		$	459
Additions recognized as a reduction to revenues:
Continuing Operations		106			140			246
Discontinued Operations		15			0			15
Accounts written off, net of recoveries		(87	)		(167	)		(254	)
Balance at March 31, 2019	$	265		$	201		$	466

Nine Months Ended March 31, 2019	Healthcare Services			Pharmacy			Total
Balance at July 1, 2018	$	253		$	276		$	529
Additions recognized as a reduction to revenues:
Continuing Operations		236			339			575
Discontinued Operations		23			0			23
Accounts written off, net of recoveries		(247	)		(414	)		(661	)
Balance at March 31, 2019	$	265		$	201		$	466

Three Months Ended March 31, 2018	Healthcare Services			Pharmacy			Total
Balance at January 1, 2018	$	326		$	219		$	545
Additions recognized as a reduction to revenues:
Continuing Operations		117			237			354
Discontinued Operations		12			0			12
Accounts written off, net of recoveries		(82	)		(260	)		(342	)
Balance at March 31, 2018	$	373		$	196		$	569

Nine months Ended March 31, 2018	Healthcare Services			Pharmacy			Total
Balance at July 1, 2017	$	328		$	224		$	552
Additions recognized as a reduction to revenues:
Continuing Operations		371			445			816
Discontinued Operations		(6	)		0			(6	)
Accounts written off, net of recoveries		(320	)		(473	)		(793	)
Balance at March 31, 2018	$	373		$	196		$	569

Accounting Standards Update 2014-09 [Member]

Summary of Revenues

Revenues for the nine months ended March 31, 2018 and the fiscal year ended June 30, 2018 are summarized in the following tables:

	Nine Months Ended			Fiscal Years Ended June 30,
	March 31, 2018			2018
Total Net Revenues	$	35,435		$	45,912
Adjustment for bad debts of Pharmacy segment		(445	)		(703	)
Net Revenues	$	34,990		$	45,209
Total Cost of goods sold	$	14,623		$	18,529
Adjustment for bad debts of Pharmacy segment		0			0
Cost of goods sold	$	14,623		$	18,529
Total Expenses	$	35,933		$	45,492
Adjustment for bad debts of Pharmacy segment		(445	)		(703	)
Total Expenses	$	35,488		$	44,789