Equity Components [Axis]
Common Stock [Member]
Class of Stock [Axis]
Common Class B [Member]
Common Class C [Member]
Class A Non Voting Preferred Stock [Member]
Preferred Stock [Member]
Preferred Class A [Member]
Additional Paid-in Capital [Member]
Retained Earnings [Member]
Treasury Stock, Common [Member]
Noncontrolling Interest [Member]
Controlling Interest [Member]
Receivable Type [Axis]
Accounts Receivable [Member]
Doubtful [Member]
Health Care Organization, Revenue Sources [Axis]
Commercial Insurance / Managed Care
Medicare/Medicaid
Workers Compensation/Personal Injury
Other
Income Statement Location [Axis]
Operating Lease Payments [Member]
Financing Lease Payments [Member]
Finite-Lived Intangible Assets by Major Class [Axis]
Software and Software Development Costs [Member]
Patents and copyrights
Noncompete Agreements [Member]
Customer Relationships [Member]
Operating Activities [Axis]
Medical Equipment
Management Of Diagnostic Imaging Centers
Self Funded Health Insurance [Member]
Subsequent Event Type [Axis]
Subsequent Event [Member]
Statement [Table]
Statement [Line Items]
Document Type
Amendment Flag
Amendment Description
Document Registration Statement
Document Annual Report
Document Quarterly Report
Document Transition Report
Document Shell Company Report
Document Shell Company Event Date
Document Period Start Date
Document Period End Date
Document Fiscal Period Focus
Document Fiscal Year Focus
Current Fiscal Year End Date
Entity File Number
Entity Registrant Name
Entity Central Index Key
Entity Primary SIC Number
Entity Tax Identification Number
Entity Incorporation, State or Country Code
Entity Address, Address Line One
Entity Address, Address Line Two
Entity Address, Address Line Three
Entity Address, City or Town
Entity Address, State or Province
Entity Address, Country
Entity Address, Postal Zip Code
Country Region
City Area Code
Local Phone Number
Extension
Written Communications
Soliciting Material
Pre-commencement Tender Offer
Pre-commencement Issuer Tender Offer
Title of 12(b) Security
No Trading Symbol Flag
Trading Symbol
Security Exchange Name
Title of 12(g) Security
Security Reporting Obligation
Annual Information Form
Audited Annual Financial Statements
Entity Well-known Seasoned Issuer
Entity Voluntary Filers
Entity Current Reporting Status
Entity Interactive Data Current
Entity Filer Category
Entity Small Business
Entity Emerging Growth Company
Elected Not To Use the Extended Transition Period
Document Accounting Standard
Other Reporting Standard Item Number
Entity Shell Company
Entity Public Float
Entity Bankruptcy Proceedings, Reporting Current
Entity Common Stock, Shares Outstanding
Documents Incorporated by Reference [Text Block]
Current Assets:
Cash and cash equivalents
Short term investments
Accounts receivable – net
Accounts receivable - related party
Medical receivable – net
Management and other fees receivable – net
Management and other fees receivable – related medical practices – net
Inventories
Prepaid expenses and other current assets
Total Current Assets
Accounts receivable – long term
Deferred income tax asset - net
Property and equipment – net
Right-of-use Asset – operating lease
Right-of-use Asset – financing lease
Goodwill
Other intangible assets – net
Other assets
Total Assets
Current Liabilities:
Current portion of long-term debt
Accounts payable
Other current liabilities
Unearned revenue on service contracts
Unearned revenue on service contracts – related party
Operating lease liability - current portion
Financing lease liability - current portion
Customer deposits
Total Current Liabilities
Long-Term Liabilities:
Unearned revenue on service contracts
Deferred income tax liability
Due to related medical practices
Operating lease liability – net of current portion
Financing lease liability – net of current portion
Long-term debt less current portion
Other liabilities
Total Long-Term Liabilities
Total Liabilities
STOCKHOLDERS' EQUITY:
Preferred Stock Value
Common Stock Value
Paid-in capital in excess of par value
Accumulated deficit
Treasury stock, at cost - 69 shares of common stock at March 31, 2023 and 12 shares of common stock at June 30, 2022
Total Fonar Corporation’s Stockholders’ Equity
Noncontrolling interests
Total Stockholders' Equity
Total Liabilities and Stockholders' Equity
Preferred Stock, Par or Stated Value Per Share
Preferred Stock, Shares Authorized
Preferred Stock, Shares Issued
Preferred Stock, Shares Outstanding
Common Stock, Par or Stated Value Per Share
Common Stock, Shares Authorized
Common Stock, Shares, Issued
Common Stock, Shares, Outstanding
Treasury Stock, Shares
REVENUES
Patient fee revenue – net of contractual allowances and discounts
Product sales – net
Service and repair fees – net
Service and repair fees - related parties – net
Management and other fees – net
Management and other fees - related medical practices – net
Total Revenues – Net
COSTS AND EXPENSES
Costs related to patient fee revenue
Costs related to product sales
Costs related to service and repair fees
Costs related to service and repair fees - related parties
Costs related to management and other fees
Costs related to management and other fees – related medical practices
Research and development
Selling, general and administrative
Total Costs and Expenses
Income From Operations
Other (Expense) Income
Interest Expense
Investment Income
Income Before Provision for Income Taxes and Noncontrolling Interests
Provision for Income Taxes
Net Income
Net Income - Noncontrolling Interests
Net Income – Attributable to FONAR
STATEMENT OF INCOME
Net Income Available to Common Stockholders
Net Income Available to Class A Non-Voting Preferred Stockholders
Net Income Available to Class C Common Stockholders
Basic Net Income Per Common Share Available to Common Stockholders
Diluted Net Income Per Common Share Available to Common Stockholders
Weighted Average Basic Shares Outstanding – Common Stockholders
Weighted Average Diluted Shares Outstanding - Common Stockholders
Weighted Average Basic Shares Outstanding
Balance
Balance
Balance
Balance
Balance
Balance
Balance
Balance
Statement of Cash Flows [Abstract]
Cash Flows from Operating Activities:
Net income
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization
Amortization on right-of-use assets
Provision for bad debts
Deferred income tax – net
Gain on forgiveness of PPP loan
(Increase) decrease in operating assets, net:
Accounts, medical and management fee receivable(s)
Notes receivable
Contract assets
Inventories
Prepaid expenses and other current assets
Other assets
Increase (decrease) in operating liabilities, net:
Accounts payable
Other current liabilities
Operating lease liabilities
Financing lease liabilities
Customer deposits
Contract liabilities
Other liabilities
Net cash provided by operating activities
Cash Flows from Investing Activities:
Purchases of property and equipment
Purchase of noncontrolling interests
Cost of patents
Net cash used in investing activities
Cash Flows from Financing Activities:
Repayment of borrowings and capital lease obligations
Purchase of treasury stock
Distributions to noncontrolling interests
Net cash used in financing activities
Net Increase in Cash and Cash Equivalents
Cash and Cash Equivalents - Beginning of Period
Cash and Cash Equivalents - End of Period
Accounting Policies [Abstract]
DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Receivables [Abstract]
ACCOUNTS RECEIVABLE, MEDICAL RECEIVABLE AND MANAGEMENT AND OTHER FEES RECEIVABLE
Operating Financing Leases
OPERATING & FINANCING LEASES
Inventory Disclosure [Abstract]
INVENTORIES
Goodwill and Intangible Assets Disclosure [Abstract]
OTHER INTANGIBLE ASSETS
Payables and Accruals [Abstract]
OTHER CURRENT LIABILITIES
Segment Reporting [Abstract]
SEGMENT AND RELATED INFORMATION
Supplemental Cash Flow Elements [Abstract]
SUPPLEMENTAL CASH FLOW INFORMATION
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES
Income Tax Disclosure [Abstract]
INCOME TAXES
Subsequent Events [Abstract]
SUBSEQUENT EVENTS
Principles of Consolidation
Revenues
Earnings Per Share
Recent Accounting Standards
Schedule of earning per share
Financing receivable noncurrent allowance for Credit loss
Schedule of facilities owned or managed
Schedule of patient fee revenue
Lessee operating leases liability maturity
Schedule of inventories
Schedule of other intangible assets - net
Schedule of other current liabilities
Summarized segment financial information
The ownership interest of Imperial Management Services after reorganization of newly expanded HDM
The ownership interest of Health Management Corporation of America after reorganization of newly expanded HDM
The ownership interest of the original investors of HDM
Direct purchase of Noncontrolling Interests
Direct ownership interest percentage
Investors ownership interest percentage
Basic Numerator: Net income available to common stockholders
Basic Denominator: Weighted average shares outstanding
Basic income per common share
Diluted Denominator: Weighted average shares outstanding
Convertible Class C Stock
Total Denominator for Diluted Earnings Per Share
Diluted Income per Common Share
Shares included upon conversion of Class C Common
Schedule of Accounts, Notes, Loans and Financing Receivable [Table]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable
Accounts receivable - Related party
Medical Receivables
Management and other fees receivable
Management and other fees receivable from related medical practices ("PC's")
2025
2026
2027
Total
Disaggregation of Revenue [Table]
Disaggregation of Revenue [Line Items]
Patient fee revenue, net of contractual allowances and discounts
Percentage of net revenue derived from no-fault and personal injury protection claim
Percentage of consolidated net revenue from management fees charged to related party medical practices
2024
2024
2025
2025
2026
2026
2027
2027
2028
2028
Thereafter
Thereafter
Present value discount
Present value discount
Total lease liability
Total lease liability
Purchased parts, components and supplies
Work-in-process
Total Inventories
Schedule of Finite-Lived Intangible Assets [Table]
Finite-Lived Intangible Assets [Line Items]
Gross other intangible assets
Less: Accumulated amortization
Other intangible assets-net
Amortization of Intangible Assets
Accrued salaries, commissions and payroll taxes
Sales tax payable
State income taxes payable
Legal and other professional fees
Accounting fees
Self-funded health insurance reserve
Accrued interest and penalty
Other general and administrative expenses
Other Current Liabilities
Net revenues from external customers
Inter-segment net revenues
(Loss) Income from operations
Depreciation and amortization
Capital expenditures
Interest paid
Income taxes paid
Stock purchase plan
Number of shares repurchased
Number of shares repurchased, value
Maximum limit for individual claims under stop-loss umbrella policy for health insurances
Income tax expense
Income tax component - current
Income tax component - deferred
Deferred tax asset
Deferred tax liability
Operating Loss Carryforwards
Excise tax
Corporate minimum tax
Subsequent Event [Table]
Subsequent Event [Line Items]
Stock repurchase plan, shares
Stock repurchase plan
Interest rate
Class A Non Voting Preferred Stock Member
The percentage of ownership interest rate.
The percentage of ownership interest rate.
The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.
The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.
The shares of convertible class C stock.
Accounts receivable from service and repair fees of Related Party MRI scanner customers; net of allowances for doubtful accounts
The amount of Patient fee revenue, net of contractual allowances and discounts.
Other Revenue Source
Medicare Medicaid
Commercial Insurance Managed Care Member
Workers Compensation Personal Injury.
Percentage of PCs net revenue derived from nofault and personal injury protection claims.
Percentage of consolidated net revenue from management fees.
Present value discount.
Present value discount financing lease.
Patents and copyrights - Member - Custom elements
the value of state income taxes payable.
Total revenue from sale of goods and services rendered during the reporting period, in the normal course of business, reduced by sales returns and allowances.
Medical equipment - Member - Custom element
The amount of intersegment net revenues.
Management of Diagnostic Imaging Centers - Member - Custom element
The Company maintains a self-funded health insurance program with a stop-loss umbrella policy with a third party insurer to limit the maximum potential liability for individual claims to $100,000 per person and for a maximum potential claim liability based on member enrollment. With respect to this program, the Company considers historical and projected medical utilization data when estimating its health insurance program liability and related expense.
Assets, Current
Assets
Liabilities, Current
Deferred Revenue, Noncurrent
Liabilities, Noncurrent
Liabilities
Treasury Stock, Value
Equity, Attributable to Parent
Liabilities and Equity
Revenues [Default Label]
Costs and Expenses
Income (Loss) from Continuing Operations before Interest Expense, Interest Income, Income Taxes, Noncontrolling Interests, Net
InterestExpenses
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest
Income Tax Expense (Benefit)
NetIncomeAttributableToNoncontrollingInterest
StockholdersEquityIncludingPortionAttributableToNoncontrollingsInterests
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders
Cancellation of shares
Purchase of Non controlling interests
GainOnForgivenessOfPppLoan
Increase (Decrease) in Accounts Receivable
Increase (Decrease) in Receivables
IncreaseDecreaseInContractAssets
Increase (Decrease) in Inventories
Increase (Decrease) in Prepaid Expense
Increase (Decrease) in Other Noncurrent Assets
Increase (Decrease) in Accounts Payable
Increase (Decrease) in Other Current Liabilities
IncreaseDecreaseInFinancingLiabilities
IncreaseDecreaseInCustomerAdvance
Net Cash Provided by (Used in) Operating Activities
Payments to Acquire Property, Plant, and Equipment
PurchaseOfNoncontrollingInterests
Payments to Acquire Intangible Assets
Net Cash Provided by (Used in) Investing Activities
Repayments of Notes Payable
Payments for Repurchase of Convertible Preferred Stock
Payments of Ordinary Dividends, Noncontrolling Interest
Net Cash Provided by (Used in) Financing Activities
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Period Increase (Decrease), Excluding Exchange Rate Effect
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents
Finance Lease, Liability, to be Paid, Year One
Lessee, Operating Lease, Liability, to be Paid, Year Two
Finance Lease, Liability, to be Paid, Year Two
Lessee, Operating Lease, Liability, to be Paid, Year Three
Finance Lease, Liability, to be Paid, Year Three
Lessee, Operating Lease, Liability, to be Paid, Year Four
Finance Lease, Liability, to be Paid, Year Four
Finance Lease, Liability, to be Paid, Year Five
Finance Lease, Liability, to be Paid, after Year Five
PresentValueDiscountFinancingLease
Finance Lease, Liability
Depreciation, Depletion and Amortization