All of the businesses discussed below are reported as discontinued operations and the consolidated financial statements for all prior periods have been adjusted to reflect this presentation.

Parkside Nursing Home — On March 17, 2019, a subsidiary of the Company sold its Parkside Ellijay Nursing Home (“Parkside”) and related real estate for $7,300 subject to adjustment for the book value of certain assets and liabilities on the sale date. The pre-tax gain on the sale is $2,136, which is also subject to adjustment for the book value of certain assets and liabilities on the sale date. The net proceeds of the sale were retained for working capital and general corporate purposes.

Sold Hospitals – Subsidiaries of the Company have sold substantially all of the assets of four hospitals (“Other Sold Hospitals”) during the period July 2, 2012 to August 19, 2016. The income (loss) before income taxes of the Other Sold Hospitals results primarily from the effects of prior year Medicare and Medicaid cost report settlements and retained professional liability claims expenses.

Life Sciences and Engineering Segment —SunLink retained a defined benefit retirement plan which covered substantially all of the employees of this segment when the segment was sold in fiscal 1998. Effective February 28, 1997, the plan was amended to freeze participant benefits and close the plan to new participants. Pension expense and related tax benefit or expense is reflected in the results of operations for this segment for the fiscal years ended June 30, 2019 and 2018.

Results for all the businesses included in discontinued operations are presented in the following table:

	2019			2018
Net Revenues:
Parkside	$	5,574		$	6,960
Sold Hospitals		(581	)		82
	$	4,993		$	7,042

Loss Before Income Taxes:
Parkside	$	(756	)	$	(1,006	)
Sold Hospitals		(919	)		(89	)
Life sciences and engineering		(137	)		(159	)
Loss before income taxes		(1,812	)		(1,254	)
Gain (Loss) on Sale:
Parkside		2,136		0
Sold Hospitals		0			(113	)
Gain (Loss) on Sale		2,136			(113	)
Income tax expense		82			0
Earnings (Loss) from discontinued operations	$	242		$	(1,367	)