Financial Information by Segment

3 Months Ended

Sep. 30, 2021

Segment Reporting [Abstract]

Financial Information by Segment

Note 14. – 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 Services 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, 2021 and 2020 and for the three months then ended is as follows:

	Healthcare Services			Pharmacy		Corporate and Other			Total
As of and for the three months ended September 30, 2021
Net revenues from external customers	$	3,498		$	7,027	$	0		$	10,525
Operating profit (loss)		(587	)		12		(418	)		(993	)
Depreciation and amortization		98			235		0			333
Assets		11,549			10,030		9,789			31,368
Expenditures for property, plant and equipment    equipment		373			318		1			692
As of and for the three months ended September 30, 2020
Net revenues from external customers	$	3,465		$	6,957	$	0		$	10,422
Operating profit (loss)		(55	)		195		(463	)		(323	)
Depreciation and amortization		79			221		0			300
Assets		8,206			8,077		11,962			28,245
Expenditures for property, plant and equipment    equipment		235			353		7			595