$FONR
FONAR CORP Stock $fonr

$fonr Overview Financials Valuation SEC Filings Company Website

2023 Q2 Form 10-K Financial Statement

#000035501923000044 Filed on September 28, 2023

Income Statement

Concept	2023 Q2	2023
Revenue	$25.78M	$98.65M
YoY Change	3.9%	1.08%
Cost Of Revenue	$13.54M	$52.90M
YoY Change	6.63%	4.59%
Gross Profit	$12.24M	$45.70M
YoY Change	1.04%	-2.79%
Gross Profit Margin	47.48%	46.33%
Selling, General & Admin	$9.320M	$29.39M
YoY Change	22.88%	25.0%
% of Gross Profit	76.14%	64.31%
Research & Development	$440.0K	$1.568M
YoY Change	14.23%	4.92%
% of Gross Profit	3.59%	3.43%
Depreciation & Amortization	$1.180M	$4.540M
YoY Change	18.92%	0.11%
% of Gross Profit	9.64%	9.93%
Operating Expenses	$9.760M	$30.96M
YoY Change	22.46%	23.8%
Operating Profit	$2.480M	$11.13M
YoY Change	-40.16%	109.64%
Interest Expense	$440.0K	$50.13K
YoY Change	-262.73%	-85.53%
% of Operating Profit	17.74%	0.45%
Other Income/Expense, Net	$0.00	-$202.7K
YoY Change	-100.0%	-123.54%
Pretax Income	$2.920M	$15.76M
YoY Change	-24.68%	-30.79%
Income Tax	$740.0K	$3.632M
% Of Pretax Income	25.34%	23.05%
Net Earnings	$1.150M	$9.376M
YoY Change	-48.73%	-24.64%
Net Earnings / Revenue	4.46%	9.5%
Basic Earnings Per Share
Diluted Earnings Per Share	$0.16	$1.25
COMMON SHARES
Basic Shares Outstanding
Diluted Shares Outstanding

Balance Sheet

Concept	2023 Q2	2023
SHORT-TERM ASSETS
Cash & Short-Term Investments	$51.30M	$51.30M
YoY Change	5.22%	5.22%
Cash & Equivalents	$51.28M	$51.30M
Short-Term Investments	$0.00	$0.00
Other Short-Term Assets	$1.600M	$1.600M
YoY Change	44.88%	44.88%
Inventory	$2.600M	$2.600M
Prepaid Expenses
Receivables	$70.20M	$70.20M
Other Receivables	$0.00	$0.00
Total Short-Term Assets	$125.7M	$125.7M
YoY Change	5.88%	5.91%
LONG-TERM ASSETS
Property, Plant & Equipment	$22.15M	$55.90M
YoY Change	-0.61%	-2.68%
Goodwill	$4.269M
YoY Change	0.0%
Intangibles	$3.432M
YoY Change	-7.34%
Long-Term Investments
YoY Change
Other Assets	$10.60M	$10.60M
YoY Change	-20.71%	-20.71%
Total Long-Term Assets	$74.92M	$74.90M
YoY Change	-7.11%	-7.14%
TOTAL ASSETS
Total Short-Term Assets	$125.7M	$125.7M
Total Long-Term Assets	$74.92M	$74.90M
Total Assets	$200.6M	$200.6M
YoY Change	0.62%	0.63%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$1.579M	$1.600M
YoY Change	1.8%	3.14%
Accrued Expenses	$8.600M	$8.600M
YoY Change	-4.24%	-4.24%
Deferred Revenue
YoY Change
Short-Term Debt	$0.00	$0.00
YoY Change
Long-Term Debt Due	$158.8K	$300.0K
YoY Change	-18.73%	19.89%
Total Short-Term Liabilities	$15.62M	$15.60M
YoY Change	-6.71%	-6.86%
LONG-TERM LIABILITIES
Long-Term Debt	$115.0K	$700.0K
YoY Change	-88.43%	-29.55%
Other Long-Term Liabilities	$33.00M	$33.00M
YoY Change	-6.11%	-6.11%
Total Long-Term Liabilities	$34.13M	$33.70M
YoY Change	-6.12%	-6.75%
TOTAL LIABILITIES
Total Short-Term Liabilities	$15.62M	$15.60M
Total Long-Term Liabilities	$34.13M	$33.70M
Total Liabilities	$49.75M	$42.70M
YoY Change	-6.31%	-12.95%
SHAREHOLDERS EQUITY
Retained Earnings	-$24.19M
YoY Change	-27.93%
Common Stock
YoY Change
Preferred Stock
YoY Change
Treasury Stock (at cost)	$515.8K
YoY Change	-23.63%
Treasury Stock Shares
Shareholders Equity	$157.9M	$157.9M
YoY Change
Total Liabilities & Shareholders Equity	$200.6M	$200.6M
YoY Change	0.62%	0.63%

Cashflow Statement

Concept	2023 Q2	2023
OPERATING ACTIVITIES
Net Income	$1.150M	$9.376M
YoY Change	-48.73%	-24.64%
Depreciation, Depletion And Amortization	$1.180M	$4.540M
YoY Change	18.92%	0.11%
Cash From Operating Activities	$4.320M	$14.47M
YoY Change	-16.67%	-5.45%
INVESTING ACTIVITIES
Capital Expenditures	$700.0K	$4.218M
YoY Change	-191.36%	-7.2%
Acquisitions
YoY Change
Other Investing Activities	$0.00	$0.00
YoY Change	-100.0%	-100.0%
Cash From Investing Activities	-$700.0K	-$4.338M
YoY Change	-8.65%	-16.24%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	-1.980M	-$7.572M
YoY Change	16.1%	29.23%
NET CHANGE
Cash From Operating Activities	4.320M	$14.47M
Cash From Investing Activities	-700.0K	-$4.338M
Cash From Financing Activities	-1.980M	-$7.572M
Net Change In Cash	1.640M	$2.557M
YoY Change	-39.54%	-40.02%
FREE CASH FLOW
Cash From Operating Activities	$4.320M	$14.47M
Capital Expenditures	$700.0K	$4.218M
Free Cash Flow	$3.620M	$10.25M
YoY Change	-39.17%	-4.71%

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
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CY2023	dei	Amendment Flag AmendmentFlag	false
CY2023	dei	Document Fiscal Year Focus DocumentFiscalYearFocus	2023
CY2023	dei	Document Fiscal Period Focus DocumentFiscalPeriodFocus	FY
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CY2023	dei	Document Type DocumentType	10-K
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CY2023	dei	Document Period End Date DocumentPeriodEndDate	2023-06-30
CY2023	dei	Current Fiscal Year End Date CurrentFiscalYearEndDate	--06-30
CY2023	dei	Document Transition Report DocumentTransitionReport	false
CY2023	dei	Entity File Number EntityFileNumber	0-10248
CY2023	dei	Entity Registrant Name EntityRegistrantName	FONAR CORPORATION
CY2023	dei	Entity Incorporation State Country Code EntityIncorporationStateCountryCode	DE
CY2023	dei	Entity Tax Identification Number EntityTaxIdentificationNumber	11-2464137
CY2023	dei	Entity Address Address Line1 EntityAddressAddressLine1	110 Marcus Drive
CY2023	dei	Entity Address City Or Town EntityAddressCityOrTown	Melville
CY2023	dei	Entity Address State Or Province EntityAddressStateOrProvince	NY
CY2023	dei	Entity Address Postal Zip Code EntityAddressPostalZipCode	11747
CY2023	dei	City Area Code CityAreaCode	(631)
CY2023	dei	Local Phone Number LocalPhoneNumber	694-2929
CY2023	dei	Security12b Title Security12bTitle	Common Stock, $.0001 par value
CY2023	dei	Trading Symbol TradingSymbol	FONR
CY2023	dei	Security Exchange Name SecurityExchangeName	NASDAQ
CY2023	dei	Entity Well Known Seasoned Issuer EntityWellKnownSeasonedIssuer	No
CY2023	dei	Entity Voluntary Filers EntityVoluntaryFilers	No
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CY2023	dei	Entity Filer Category EntityFilerCategory	Non-accelerated Filer
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CY2022	us-gaap	Investment Income Net InvestmentIncomeNet	247158	usd
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CY2022	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	22768875	usd
CY2023	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	3632071	usd
CY2022	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	5534487	usd
CY2023	us-gaap	Profit Loss ProfitLoss	12126516	usd
CY2022	us-gaap	Profit Loss ProfitLoss	17234388	usd
CY2023	us-gaap	Net Income Loss Attributable To Noncontrolling Interest NetIncomeLossAttributableToNoncontrollingInterest	2750740	usd
CY2022	us-gaap	Net Income Loss Attributable To Noncontrolling Interest NetIncomeLossAttributableToNoncontrollingInterest	4793482	usd
CY2023	us-gaap	Net Income Loss NetIncomeLoss	9375776	usd
CY2022	us-gaap	Net Income Loss NetIncomeLoss	12440906	usd
CY2021Q2	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	135370125	usd
CY2022	us-gaap	Profit Loss ProfitLoss	17234388	usd
CY2022	FONR	Buyout Of Noncontrolling Interests BuyoutOfNoncontrollingInterests	-546000	usd
CY2022	us-gaap	Minority Interest Decrease From Distributions To Noncontrolling Interest Holders MinorityInterestDecreaseFromDistributionsToNoncontrollingInterestHolders	5822232	usd
CY2022Q2	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	146236281	usd
CY2023	us-gaap	Profit Loss ProfitLoss	12126516	usd
CY2023	us-gaap	Stock Repurchased During Period Value StockRepurchasedDuringPeriodValue	1759457	usd
CY2023	us-gaap	Minority Interest Decrease From Distributions To Noncontrolling Interest Holders MinorityInterestDecreaseFromDistributionsToNoncontrollingInterestHolders	5776200	usd
CY2023Q2	us-gaap	Stockholders Equity Including Portion Attributable To Noncontrolling Interest StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	150827140	usd
CY2023	us-gaap	Profit Loss ProfitLoss	12126516	usd
CY2022	us-gaap	Profit Loss ProfitLoss	17234388	usd
CY2023	us-gaap	Other Depreciation And Amortization OtherDepreciationAndAmortization	4540135	usd
CY2022	us-gaap	Other Depreciation And Amortization OtherDepreciationAndAmortization	4535236	usd
CY2023	FONR	Provision For Bad Debts ProvisionForBadDebts	5513476	usd
CY2022	FONR	Provision For Bad Debts ProvisionForBadDebts	1343533	usd
CY2023	us-gaap	Deferred Income Tax Expense Benefit DeferredIncomeTaxExpenseBenefit	2979550	usd
CY2022	us-gaap	Deferred Income Tax Expense Benefit DeferredIncomeTaxExpenseBenefit	3093893	usd
CY2023	us-gaap	Operating Lease Right Of Use Asset Amortization Expense OperatingLeaseRightOfUseAssetAmortizationExpense	4264818	usd
CY2022	us-gaap	Operating Lease Right Of Use Asset Amortization Expense OperatingLeaseRightOfUseAssetAmortizationExpense	4000131	usd
CY2023	FONR	Loss On Disposition Of Fixed Assets LossOnDispositionOfFixedAssets	213244	usd
CY2022	FONR	Gain On Forgiveness Of Ppp Loan GainOnForgivenessOfPppLoan	700764	usd
CY2023	FONR	Increase Decrease In Account Receivable IncreaseDecreaseInAccountReceivable	8055843	usd
CY2022	FONR	Increase Decrease In Account Receivable IncreaseDecreaseInAccountReceivable	5602188	usd
CY2023	us-gaap	Increase Decrease In Receivables IncreaseDecreaseInReceivables	64532	usd
CY2022	us-gaap	Increase Decrease In Receivables IncreaseDecreaseInReceivables	-43334	usd
CY2023	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	209845	usd
CY2022	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	696402	usd
CY2023	us-gaap	Increase Decrease In Prepaid Expense IncreaseDecreaseInPrepaidExpense	438911	usd
CY2022	us-gaap	Increase Decrease In Prepaid Expense IncreaseDecreaseInPrepaidExpense	-90638	usd
CY2023	us-gaap	Increase Decrease In Other Noncurrent Assets IncreaseDecreaseInOtherNoncurrentAssets	-2763	usd
CY2022	us-gaap	Increase Decrease In Other Noncurrent Assets IncreaseDecreaseInOtherNoncurrentAssets	-129411	usd
CY2023	FONR	Increase Decrease In Account Payable IncreaseDecreaseInAccountPayable	19685	usd
CY2022	FONR	Increase Decrease In Account Payable IncreaseDecreaseInAccountPayable	-314766	usd
CY2023	us-gaap	Increase Decrease In Other Current Liabilities IncreaseDecreaseInOtherCurrentLiabilities	-2527100	usd
CY2022	us-gaap	Increase Decrease In Other Current Liabilities IncreaseDecreaseInOtherCurrentLiabilities	-3765215	usd
CY2023	FONR	Increase Decrease In Customer Advance IncreaseDecreaseInCustomerAdvance	241132	usd
CY2022	FONR	Increase Decrease In Customer Advance IncreaseDecreaseInCustomerAdvance	-369856	usd
CY2023	FONR	Increase Decrease In Operating Liability IncreaseDecreaseInOperatingLiability	-3862814	usd
CY2022	FONR	Increase Decrease In Operating Liability IncreaseDecreaseInOperatingLiability	-3437743	usd
CY2023	FONR	Increase Decrease In Financing Liabilities IncreaseDecreaseInFinancingLiabilities	210353	usd
CY2022	FONR	Increase Decrease In Financing Liabilities IncreaseDecreaseInFinancingLiabilities	202741	usd
CY2022	FONR	Increase Decrease In Contract Liabilities IncreaseDecreaseInContractLiabilities	-14739	usd
CY2023	FONR	Increase Decrease In Accrued Liability IncreaseDecreaseInAccruedLiability	-64791	usd
CY2022	FONR	Increase Decrease In Accrued Liability IncreaseDecreaseInAccruedLiability	-64790	usd
CY2023	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	14467130	usd
CY2022	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	15301360	usd
CY2023	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	4218084	usd
CY2022	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	4545292	usd
CY2023	us-gaap	Payments For Proceeds From Short Term Investments PaymentsForProceedsFromShortTermInvestments	473	usd
CY2022	us-gaap	Payments For Proceeds From Short Term Investments PaymentsForProceedsFromShortTermInvestments	149	usd
CY2022	FONR	Purchase Of Noncontrolling Interests PurchaseOfNoncontrollingInterests	546000	usd
CY2023	us-gaap	Payments To Acquire Intangible Assets PaymentsToAcquireIntangibleAssets	119571	usd
CY2022	us-gaap	Payments To Acquire Intangible Assets PaymentsToAcquireIntangibleAssets	87882	usd
CY2023	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-4338128	usd
CY2022	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-5179323	usd
CY2023	us-gaap	Repayments Of Notes Payable RepaymentsOfNotesPayable	36615	usd
CY2022	us-gaap	Repayments Of Notes Payable RepaymentsOfNotesPayable	37239	usd
CY2023	us-gaap	Payments For Repurchase Of Convertible Preferred Stock PaymentsForRepurchaseOfConvertiblePreferredStock	1759457	usd
CY2023	us-gaap	Payments Of Dividends Minority Interest PaymentsOfDividendsMinorityInterest	5776200	usd
CY2022	us-gaap	Payments Of Dividends Minority Interest PaymentsOfDividendsMinorityInterest	5822232	usd
CY2023	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	-7572272	usd
CY2022	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	-5859471	usd
CY2023	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect	2556730	usd
CY2022	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect	4262566	usd
CY2022Q2	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	48722977	usd
CY2021Q2	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	44460411	usd
CY2023Q2	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	51279707	usd
CY2022Q2	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	48722977	usd
CY2023	us-gaap	Use Of Estimates UseOfEstimates	<p id="xdx_84E_eus-gaap--UseOfEstimates_zYNxcUhninLk" style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span id="xdx_862_z91PjCxPXmI5" style="font: normal 11pt Arial, Helvetica, Sans-Serif">Use of Estimates</span></p> <p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span style="font: normal 11pt Arial, Helvetica, Sans-Serif"> </span></p> <p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span style="font: normal 11pt Arial, Helvetica, Sans-Serif">The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities in the consolidated financial statements and accompanying notes. The most significant estimates relate to receivable allowances, intangible assets, income taxes and related tax asset valuation allowances, useful lives of property and equipment, contingencies, revenue recognition and the assessment of litigation. In addition, healthcare industry reforms and reimbursement practices will continue to impact the Company’s operations and the determination of contractual and other allowance estimates. Actual results could differ from those estimates.</span></p> <p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span style="font: normal 11pt Arial, Helvetica, Sans-Serif"> </span></p>
CY2023	us-gaap	Cost Of Property Repairs And Maintenance CostOfPropertyRepairsAndMaintenance	2801000	usd
CY2022	us-gaap	Cost Of Property Repairs And Maintenance CostOfPropertyRepairsAndMaintenance	2783000	usd
CY2023Q2	FONR	Management Agreements With Company Total Medical Practices ManagementAgreementsWithCompanyTotalMedicalPractices	22	pure
CY2023Q2	FONR	Scanners With Management Agreements With Company Owned By Related Party ScannersWithManagementAgreementsWithCompanyOwnedByRelatedParty	3	pure
CY2023Q2	FONR	Scanners With Management With Company Located In New York State ScannersWithManagementWithCompanyLocatedInNewYorkState	19	pure
CY2023	FONR	Net Patient Fee Revenue NetPatientFeeRevenue	29793993	usd
CY2022	FONR	Net Patient Fee Revenue NetPatientFeeRevenue	29582238	usd
CY2023	us-gaap	Advertising Expense AdvertisingExpense	570000	usd
CY2022	us-gaap	Advertising Expense AdvertisingExpense	634000	usd
CY2022	FONR	Number Of Shares Upon Conversion Of Class C Common Included In Diluted Eps For Common Shareholders NumberOfSharesUponConversionOfClassCCommonIncludedInDilutedEpsForCommonShareholders	127504	shares
CY2023	us-gaap	Net Income Loss Available To Common Stockholders Diluted NetIncomeLossAvailableToCommonStockholdersDiluted	9375776	usd
CY2023	FONR	Weighted Average Shares Outstanding Basic WeightedAverageSharesOutstandingBasic	6539376	shares
CY2023	us-gaap	Income Loss From Continuing Operations Per Basic Share IncomeLossFromContinuingOperationsPerBasicShare	1.43
CY2022	us-gaap	Net Income Loss Available To Common Stockholders Diluted NetIncomeLossAvailableToCommonStockholdersDiluted	12440906	usd
CY2022	FONR	Weighted Average Shares Outstanding Basic WeightedAverageSharesOutstandingBasic	6554209	shares
CY2022	us-gaap	Income Loss From Continuing Operations Per Basic Share IncomeLossFromContinuingOperationsPerBasicShare	1.90
CY2023	FONR	Depreciated Assets Writeoff DepreciatedAssetsWriteoff	1737918	usd
CY2023	us-gaap	Concentration Risk Credit Risk ConcentrationRiskCreditRisk	<p id="xdx_84B_eus-gaap--ConcentrationRiskCreditRisk_zFfbOEL2t673" style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span id="xdx_86A_zZoD5QlA3cP3" style="font: normal 11pt Arial, Helvetica, Sans-Serif">Concentration of Credit Risk</span></p> <p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span style="font: normal 11pt Arial, Helvetica, Sans-Serif"> </span></p> <p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span style="font: normal 11pt Arial, Helvetica, Sans-Serif">Cash: The Company maintains its cash and cash equivalents with various financial institutions, which exceed federally insured limits throughout the year. At June 30, 2023, the Company had cash on deposit of approximately $<span id="xdx_903_eus-gaap--Cash_iI_pp0p0_c20230630_zjB3oXy1lV3i">49,203,000 </span></span><span style="font: normal 11pt Arial, Helvetica, Sans-Serif">in excess of federally insured limits of $<span id="xdx_90D_eus-gaap--CashFDICInsuredAmount_iI_pp0p0_c20230630_zM3gbcNcPWj5">250,000</span></span><span style="font: normal 11pt Arial, Helvetica, Sans-Serif">.</span></p> <p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span style="font: normal 11pt Arial, Helvetica, Sans-Serif"> </span></p> <p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span style="font: normal 11pt Arial, Helvetica, Sans-Serif">Related Parties: Net revenues from related parties accounted for approximately <span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_dp_c20210701__20220630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--RelatedPartiesMember_zhFEoax0WF01">12</span></span><span style="font: normal 11pt Arial, Helvetica, Sans-Serif">% of the consolidated net revenues for the years ended June 30, 2023 and 2022. Net management fee receivables from the related party medical practices accounted for approximately <span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_dp_c20210701__20220630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--RelatedPartiesMedicalPracticesMember_zO4AhVmanDH6">13</span></span><span style="font: normal 11pt Arial, Helvetica, Sans-Serif">% of the consolidated accounts receivable for the years as of June 30, 2023 and 2022.</span></p> <p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span style="font: normal 11pt Arial, Helvetica, Sans-Serif"> </span></p> <p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span style="font: normal 11pt Arial, Helvetica, Sans-Serif">See Note 3 regarding the Company’s concentrations in the healthcare industry.</span></p> <p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span style="font: normal 11pt Arial, Helvetica, Sans-Serif"> </span></p>
CY2023Q2	us-gaap	Cash Cash	49203000	usd
CY2023Q2	us-gaap	Cash Fdic Insured Amount CashFDICInsuredAmount	250000	usd
CY2023Q2	us-gaap	Contract Receivable Due Two To Three Years ContractReceivableDueTwoToThreeYears	620230	usd
CY2023Q2	us-gaap	Contract Receivable Due Three To Four Years ContractReceivableDueThreeToFourYears	140012	usd
CY2023Q2	us-gaap	Accounts Receivable Billed For Long Term Contracts Or Programs AccountsReceivableBilledForLongTermContractsOrPrograms	760242	usd
CY2023	FONR	Percentage Of Pcs Net Revenue Derived From Nofault And Personal Injury Protection Claims PercentageOfPcsNetRevenueDerivedFromNofaultAndPersonalInjuryProtectionClaims	0.67	pure
CY2022	FONR	Percentage Of Pcs Net Revenue Derived From Nofault And Personal Injury Protection Claims PercentageOfPcsNetRevenueDerivedFromNofaultAndPersonalInjuryProtectionClaims	0.66	pure
CY2023	FONR	Percentage Of Consolidated Net Revenue From Management Fees PercentageOfConsolidatedNetRevenueFromManagementFees	0.12	pure
CY2022	FONR	Percentage Of Consolidated Net Revenue From Management Fees PercentageOfConsolidatedNetRevenueFromManagementFees	0.12	pure
CY2023Q2	us-gaap	Finite Lived Intangible Assets Amortization Expense Year Four FiniteLivedIntangibleAssetsAmortizationExpenseYearFour	366427	usd
CY2023Q2	us-gaap	Finite Lived Intangible Assets Amortization Expense Year Five FiniteLivedIntangibleAssetsAmortizationExpenseYearFive	362172	usd
CY2023Q2	us-gaap	Finite Lived Intangible Assets Amortization Expense After Year Five FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive	1585999	usd
CY2023	FONR	Total Facilities Owned Or Managed At Beginning Of Year TotalFacilitiesOwnedOrManagedAtBeginningOfYear	27	integer
CY2022	FONR	Total Facilities Owned Or Managed At Beginning Of Year TotalFacilitiesOwnedOrManagedAtBeginningOfYear	27	integer
CY2023	FONR	Managed Facilities Added By Internal Development ManagedFacilitiesAddedByInternalDevelopment	1	integer
CY2023	FONR	Managed Facilities Closed During Year ManagedFacilitiesClosedDuringYear	-1	integer
CY2023	FONR	Total Facilities Owned Or Managed At End Of Year TotalFacilitiesOwnedOrManagedAtEndOfYear	27	integer
CY2022	FONR	Total Facilities Owned Or Managed At End Of Year TotalFacilitiesOwnedOrManagedAtEndOfYear	27	integer
CY2023Q2	us-gaap	Other Inventory Supplies OtherInventorySupplies	2346300	usd
CY2022Q2	us-gaap	Other Inventory Supplies OtherInventorySupplies	2125805	usd
CY2023Q2	us-gaap	Inventory Work In Process InventoryWorkInProcess	223366	usd
CY2022Q2	us-gaap	Inventory Work In Process InventoryWorkInProcess	234016	usd
CY2023Q2	us-gaap	Inventory Finished Goods And Work In Process InventoryFinishedGoodsAndWorkInProcess	2569666	usd
CY2022Q2	us-gaap	Inventory Finished Goods And Work In Process InventoryFinishedGoodsAndWorkInProcess	2359821	usd
CY2023Q2	us-gaap	Property Plant And Equipment Gross PropertyPlantAndEquipmentGross	61717416	usd
CY2022Q2	us-gaap	Property Plant And Equipment Gross PropertyPlantAndEquipmentGross	58084974	usd
CY2023Q2	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	39571043	usd
CY2022Q2	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	35803183	usd
CY2023Q2	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	22146373	usd
CY2022Q2	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	22281791	usd
CY2023Q2	us-gaap	Operating Lease Weighted Average Remaining Lease Term1 OperatingLeaseWeightedAverageRemainingLeaseTerm1	P10Y9M18D
CY2023Q2	us-gaap	Finance Lease Weighted Average Remaining Lease Term1 FinanceLeaseWeightedAverageRemainingLeaseTerm1	P3Y7M6D
CY2023Q2	us-gaap	Operating Lease Weighted Average Discount Rate Percent OperatingLeaseWeightedAverageDiscountRatePercent	0.050	pure
CY2023Q2	us-gaap	Finance Lease Weighted Average Discount Rate Percent FinanceLeaseWeightedAverageDiscountRatePercent	0.036	pure
CY2023	us-gaap	Operating Lease Cost OperatingLeaseCost	5887390	usd
CY2022	us-gaap	Operating Lease Cost OperatingLeaseCost	5668199	usd
CY2023	FONR	Depreciation Of Leased Equipment DepreciationOfLeasedEquipment	198881	usd
CY2022	FONR	Depreciation Of Leased Equipment DepreciationOfLeasedEquipment	198881	usd
CY2023	us-gaap	Finance Lease Interest Expense FinanceLeaseInterestExpense	35833	usd
CY2022	us-gaap	Finance Lease Interest Expense FinanceLeaseInterestExpense	41603	usd
CY2023	FONR	Finance Lease Cost FinanceLeaseCost	234714	usd
CY2022	FONR	Finance Lease Cost FinanceLeaseCost	240484	usd
CY2023Q2	us-gaap	Intangible Assets Net Excluding Goodwill IntangibleAssetsNetExcludingGoodwill	3431865	usd
CY2023	us-gaap	Acquired Finite Lived Intangible Assets Weighted Average Useful Life AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife	P10Y3M18D
CY2023Q2	us-gaap	Long Term Debt LongTermDebt	158842	usd
CY2023Q2	us-gaap	Deferred Tax Assets Net DeferredTaxAssetsNet	10041960	usd
CY2023Q2	us-gaap	Deferred Tax Liability Not Recognized Amount Of Unrecognized Deferred Tax Liability Policyholders Surplus DeferredTaxLiabilityNotRecognizedAmountOfUnrecognizedDeferredTaxLiabilityPolicyholdersSurplus	394758	usd
CY2023Q2	us-gaap	Operating Loss Carryforwards OperatingLossCarryforwards	9110000	usd
CY2023	us-gaap	Operating Income Loss OperatingIncomeLoss	11130000	usd
CY2023	FONR	Operating Cash Flows From Operating Leases OperatingCashFlowsFromOperatingLeases	5577578	usd
CY2022	FONR	Operating Cash Flows From Operating Leases OperatingCashFlowsFromOperatingLeases	5133369	usd
CY2023	FONR	Financing Cash Flows From Financing Leases FinancingCashFlowsFromFinancingLeases	244344	usd
CY2022	FONR	Financing Cash Flows From Financing Leases FinancingCashFlowsFromFinancingLeases	244344	usd
CY2023	FONR	Rightofuse Equipment Assets Obtained In Exchange For Lease Obiligations Operating Leases RightofuseEquipmentAssetsObtainedInExchangeForLeaseObiligationsOperatingLeases	2902584	usd
CY2022	FONR	Rightofuse Equipment Assets Obtained In Exchange For Lease Obiligations Operating Leases RightofuseEquipmentAssetsObtainedInExchangeForLeaseObiligationsOperatingLeases	7900074	usd
CY2023Q2	us-gaap	Finite Lived Intangible Assets Gross FiniteLivedIntangibleAssetsGross	20507192	usd
CY2022Q2	us-gaap	Finite Lived Intangible Assets Gross FiniteLivedIntangibleAssetsGross	20387621	usd
CY2023Q2	us-gaap	Finite Lived Intangible Assets Accumulated Amortization FiniteLivedIntangibleAssetsAccumulatedAmortization	17075327	usd
CY2022Q2	us-gaap	Finite Lived Intangible Assets Accumulated Amortization FiniteLivedIntangibleAssetsAccumulatedAmortization	16683736	usd
CY2023Q2	us-gaap	Other Intangible Assets Net OtherIntangibleAssetsNet	3431865	usd
CY2022Q2	us-gaap	Other Intangible Assets Net OtherIntangibleAssetsNet	3703885	usd
CY2023Q2	us-gaap	Finite Lived Intangible Assets Amortization Expense Next Twelve Months FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths	376600	usd
CY2023Q2	us-gaap	Finite Lived Intangible Assets Amortization Expense Year Two FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo	371645	usd
CY2023Q2	us-gaap	Finite Lived Intangible Assets Amortization Expense Year Three FiniteLivedIntangibleAssetsAmortizationExpenseYearThree	369022	usd
CY2022Q2	us-gaap	Other Intangible Assets Net OtherIntangibleAssetsNet	3703885	usd
CY2021Q2	us-gaap	Other Intangible Assets Net OtherIntangibleAssetsNet	4037599	usd
CY2023	FONR	Amounts Capitalized AmountsCapitalized	119571	usd
CY2022	FONR	Amounts Capitalized AmountsCapitalized	87882	usd
CY2023	us-gaap	Adjustment For Amortization AdjustmentForAmortization	-391591	usd
CY2022	us-gaap	Adjustment For Amortization AdjustmentForAmortization	-421596	usd
CY2023Q2	us-gaap	Other Intangible Assets Net OtherIntangibleAssetsNet	3431865	usd
CY2022Q2	us-gaap	Other Intangible Assets Net OtherIntangibleAssetsNet	3703885	usd
CY2023	FONR	Capital Stock And Options Disclosure Textblock CapitalStockAndOptionsDisclosureTextblock	<p id="xdx_800_ecustom--CapitalStockAndOptionsDisclosureTextblock_zspzh5bc7i7b" style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span style="font: normal 11pt Arial, Helvetica, Sans-Serif">NOTE 8 - <span id="xdx_821_z9NzzPP1xRU8">CAPITAL STOCK</span></span></p> <p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span style="font: normal 11pt Arial, Helvetica, Sans-Serif"> </span></p> <p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span style="font: normal 11pt Arial, Helvetica, Sans-Serif">Common Stock</span></p> <p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span style="font: normal 11pt Arial, Helvetica, Sans-Serif"> </span></p> <p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span id="xdx_902_eus-gaap--DividendsPayableNature_c20220701__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zozgmjrlfAbj" style="font: normal 11pt Arial, Helvetica, Sans-Serif">Cash dividends payable on the common stock shall, in all cases, be on a per share basis, one hundred twenty percent (120%) of the cash dividend payable on shares of Class B common stock and three hundred sixty percent (360%) of the cash dividend payable on a share of Class C common stock.</span></p> <p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span style="font: normal 11pt Arial, Helvetica, Sans-Serif"> </span></p> <p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span style="font: normal 11pt Arial, Helvetica, Sans-Serif">Class B Common Stock</span></p> <p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span style="font: normal 11pt Arial, Helvetica, Sans-Serif"> </span></p> <p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span id="xdx_90F_eus-gaap--StockholdersEquityNoteImpactOfConversionOfContingentlyConvertibleSecuritiesOnDilutedEarningsPerShare_c20220701__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_zCEjy4Yviq4l" style="font: normal 11pt Arial, Helvetica, Sans-Serif">Class B common stock is convertible into shares of common stock on a one-for-one basis.</span> <span id="xdx_901_eus-gaap--CommonStockVotingRights_c20220701__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_zjzK1n5DxQAd" style="font: normal 11pt Arial, Helvetica, Sans-Serif">Class B common stock has 10 votes per share.</span> <span style="font: normal 11pt Arial, Helvetica, Sans-Serif">There were <span id="xdx_909_eus-gaap--CommonStockSharesOutstanding_iI_c20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_ziWlZyNwmc08">146 </span></span><span style="font: normal 11pt Arial, Helvetica, Sans-Serif">of such shares outstanding at June 30, 2023 and 2022. </span></p> <p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span style="font: normal 11pt Arial, Helvetica, Sans-Serif">Class C Common Stock</span></p> <p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span style="font: normal 11pt Arial, Helvetica, Sans-Serif"> </span></p> <p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span id="xdx_900_eus-gaap--CommonStockVotingRights_c20220701__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zbKZqgOixFKh" style="font: normal 11pt Arial, Helvetica, Sans-Serif">The Class C common stock has 25 votes per share</span><span style="font: normal 11pt Arial, Helvetica, Sans-Serif">, as compared to 10 votes per share for the Class B common stock and <span id="xdx_900_eus-gaap--CommonStockVotingRights_c20220701__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zxPRe9as5iW4">one vote per share for the common stock.</span></span> <span id="xdx_908_eus-gaap--StockholdersEquityNoteImpactOfConversionOfContingentlyConvertibleSecuritiesOnDilutedEarningsPerShare_c20220701__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zzvFWlmhGrH7" style="font: normal 11pt Arial, Helvetica, Sans-Serif">The Class C common stock was offered on a three-for-one basis to the holders of the Class B common stock.</span> <span style="font: normal 11pt Arial, Helvetica, Sans-Serif">Although having greater voting power, each share of Class C common stock has only one-third of the rights of a share of Class B common stock to dividends and distributions. <span id="xdx_905_eus-gaap--StockholdersEquityNoteImpactOfConversionOfContingentlyConvertibleSecuritiesOnDilutedEarningsPerShare_c20220701__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zlSZxxyUVxsc">Class C common stock is convertible into shares of common stock on a three-for-one basis.</span></span></p> <p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span style="font: normal 11pt Arial, Helvetica, Sans-Serif"> </span></p> <p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span style="font: normal 11pt Arial, Helvetica, Sans-Serif">Class A Non-Voting Preferred Stock</span></p> <p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span style="font: normal 11pt Arial, Helvetica, Sans-Serif"> </span></p> <p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span style="font: normal 11pt Arial, Helvetica, Sans-Serif">On April 3, 1995, the stockholders ratified a proposal consisting of the creation of a new class of Class A non-voting preferred stock with special dividend rights and the declaration of a stock dividend on the Company’s common stock consisting of <span id="xdx_90F_eus-gaap--CommonStockVotingRights_c20220701__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zsS5rSJelvvc">one share of Class A non-voting preferred stock for every five shares of common stock.</span></span> <span id="xdx_901_eus-gaap--DividendsPayableNature_c20220701__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zknp5hxWcc3a" style="font: normal 11pt Arial, Helvetica, Sans-Serif">The stock dividend was payable to holders of common stock on October 20, 1995. Class A non-voting preferred stock issued pursuant to such stock dividend approximates 313,000 shares.</span></p> <p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span style="font: normal 11pt Arial, Helvetica, Sans-Serif"> </span></p> <p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span style="font: normal 11pt Arial, Helvetica, Sans-Serif">The Class A non-voting preferred stock is entitled to a special dividend equal to 3-1/4% of the first $10 million, 4-1/2% of the next $20 million and 5-1/2% on amounts in excess of $30 million of the amount of any cash awards or settlements received by the Company in connection with the enforcement of five of the Company’s patents in its patent lawsuits, less the revised special dividend payable on the common stock with respect to one of the Company’s patents.</span></p> <p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span style="font: normal 11pt Arial, Helvetica, Sans-Serif"> </span></p> <p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span style="font: normal 11pt Arial, Helvetica, Sans-Serif">The Class A non-voting preferred stock participates on an equal per share basis with the common stock in any dividends declared and ranks equally with the common stock on distribution rights, liquidation rights and other rights and preferences (other than the voting rights).</span></p> <p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span style="font: normal 11pt Arial, Helvetica, Sans-Serif"> </span></p> <p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span style="font: normal 11pt Arial, Helvetica, Sans-Serif">Stock Bonus Plans</span></p> <p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span style="font: normal 11pt Arial, Helvetica, Sans-Serif"> </span></p> <p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-indent: 20pt; text-align: justify"><span style="font: normal 11pt Arial, Helvetica, Sans-Serif">On April 23, 2010, the Board approved the 2010 Stock Bonus Plan. The plan entitles the Company to reserve <span id="xdx_903_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_c20100423__us-gaap--PlanNameAxis__custom--N2010StockBonusPlanMember_pdd">2,000,000 </span></span><span style="font: normal 11pt Arial, Helvetica, Sans-Serif">shares of common stock. On August 10, 2010, the Company filed Form S-8 to register the <span id="xdx_90C_ecustom--SharesRegistered_iI_c20100810__us-gaap--PlanNameAxis__custom--N2010StockBonusPlanMember_z44qqM8lbMj2" title="Shares registered">2,000,000 </span></span><span style="font: normal 11pt Arial, Helvetica, Sans-Serif">shares. As of June 30, 2023, <span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20230630__us-gaap--PlanNameAxis__custom--N2010StockBonusPlanMember_z128fjIzEL8">450,177 </span></span><span style="font: normal 11pt Arial, Helvetica, Sans-Serif">shares of common stock of FONAR were available for future grant under this plan. For the years ended June 30, 2023 and 2022, <span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesIssuedInPeriod_c20210701__20220630__us-gaap--PlanNameAxis__custom--N2010StockBonusPlanMember_pdd">0 </span></span><span style="font: normal 11pt Arial, Helvetica, Sans-Serif">shares were issued. </span></p> <p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span style="font: normal 11pt Arial, Helvetica, Sans-Serif">Treasury Stock</span></p> <p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span style="font: normal 11pt Arial, Helvetica, Sans-Serif"> </span></p> <p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span style="font: normal 11pt Arial, Helvetica, Sans-Serif">On September 13, 2022, the Company adopted a stock repurchase plan. The plan has no expiration date and cannot determine the number of shares which will be repurchased. On September 26, 2022, the Board of Directors has approved up to $<span id="xdx_90A_eus-gaap--PaymentsForRepurchaseOfEquity_pdn6_c20220925__20220926__srt--TitleOfIndividualAxis__srt--BoardOfDirectorsChairmanMember_zLJAo4WJgEi1">9 </span></span><span style="font: normal 11pt Arial, Helvetica, Sans-Serif">million to be repurchased under the plan which will be purchased on the publicly traded open market at prevailing prices.</span></p> <p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span style="font: normal 11pt Arial, Helvetica, Sans-Serif"> </span></p> <p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span style="font: normal 11pt Arial, Helvetica, Sans-Serif">The Company utilizes the cost method of accounting to value the treasury stock when repurchasing stock. Under this method, the shares are valued at the price paid and recorded to treasury stock. When the treasury stock is cancelled, the par value of the stock is reduced and the additional paid in capital is reduced for the remaining value based upon the original stock sale. For the year ended June 30, 2023, the Company purchased <span id="xdx_90E_eus-gaap--StockRepurchasedDuringPeriodShares_c20220701__20230630_zbVKgbP4955b" title="Purchase of treasury shares">103,148 </span></span><span style="font: normal 11pt Arial, Helvetica, Sans-Serif">shares at a cost of $<span id="xdx_902_eus-gaap--StockRepurchasedDuringPeriodValue_pp0p0_c20220701__20230630_zaUzvszQYkn6" title="Purchase of treasury stock">1,759,457</span></span> <span style="font: normal 11pt Arial, Helvetica, Sans-Serif">and cancelled <span id="xdx_907_ecustom--CancellationOfTreasuryShares_c20220701__20230630_zDbQcALXM2Ak" title="Cancellation of treasury shares">103,328 </span></span><span style="font: normal 11pt Arial, Helvetica, Sans-Serif">shares valued at $<span id="xdx_901_ecustom--CancellationOfTreasuryStock_c20220701__20230630_zXX30Ms6m1I5" title="Cancellation of treasury stock">1,919,027</span></span><span style="font: normal 11pt Arial, Helvetica, Sans-Serif">.</span></p> <p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0pt; text-align: justify"><span style="font: normal 11pt Arial, Helvetica, Sans-Serif"> </span></p>
CY2023	us-gaap	Stock Repurchased During Period Shares StockRepurchasedDuringPeriodShares	103148	shares
CY2023	us-gaap	Stock Repurchased During Period Value StockRepurchasedDuringPeriodValue	1759457	usd
CY2023	FONR	Cancellation Of Treasury Shares CancellationOfTreasuryShares	103328	shares
CY2023	FONR	Cancellation Of Treasury Stock CancellationOfTreasuryStock	1919027	usd
CY2023Q2	us-gaap	Long Term Debt Current LongTermDebtCurrent	158842	usd
CY2022Q2	us-gaap	Long Term Debt Current LongTermDebtCurrent	195457	usd
CY2023Q2	us-gaap	Long Term Debt And Capital Lease Obligations Current LongTermDebtAndCapitalLeaseObligationsCurrent	43767	usd
CY2022Q2	us-gaap	Long Term Debt And Capital Lease Obligations Current LongTermDebtAndCapitalLeaseObligationsCurrent	40078	usd
CY2023Q2	us-gaap	Long Term Debt And Capital Lease Obligations LongTermDebtAndCapitalLeaseObligations	115075	usd
CY2022Q2	us-gaap	Long Term Debt And Capital Lease Obligations LongTermDebtAndCapitalLeaseObligations	155379	usd
CY2023Q2	us-gaap	Long Term Debt And Capital Lease Obligations Repayments Of Principal In Next Twelve Months LongTermDebtAndCapitalLeaseObligationsRepaymentsOfPrincipalInNextTwelveMonths	43767	usd
CY2023Q2	us-gaap	Long Term Debt And Capital Lease Obligations Maturities Repayments Of Principal In Year Two LongTermDebtAndCapitalLeaseObligationsMaturitiesRepaymentsOfPrincipalInYearTwo	47002	usd
CY2023Q2	us-gaap	Long Term Debt And Capital Lease Obligations Maturities Repayments Of Principal In Year Three LongTermDebtAndCapitalLeaseObligationsMaturitiesRepaymentsOfPrincipalInYearThree	50448	usd
CY2023Q2	us-gaap	Long Term Debt And Capital Lease Obligations Maturities Repayments Of Principal In Year Four LongTermDebtAndCapitalLeaseObligationsMaturitiesRepaymentsOfPrincipalInYearFour	17625	usd
CY2023	us-gaap	Other Operating Income OtherOperatingIncome	1235000	usd
CY2023Q2	us-gaap	Deferred Taxes Business Combination Valuation Allowance Allocated To Contributed Capital DeferredTaxesBusinessCombinationValuationAllowanceAllocatedToContributedCapital	78000	usd
CY2022Q2	us-gaap	Deferred Taxes Business Combination Valuation Allowance Allocated To Contributed Capital DeferredTaxesBusinessCombinationValuationAllowanceAllocatedToContributedCapital	448000	usd
CY2023	us-gaap	Current State And Local Tax Expense Benefit CurrentStateAndLocalTaxExpenseBenefit	652522	usd
CY2022	us-gaap	Current State And Local Tax Expense Benefit CurrentStateAndLocalTaxExpenseBenefit	2440594	usd
CY2023	us-gaap	Current Income Tax Expense Benefit CurrentIncomeTaxExpenseBenefit	652522	usd
CY2022	us-gaap	Current Income Tax Expense Benefit CurrentIncomeTaxExpenseBenefit	2440594	usd
CY2023	us-gaap	Deferred Federal Income Tax Expense Benefit DeferredFederalIncomeTaxExpenseBenefit	2770980	usd
CY2022	us-gaap	Deferred Federal Income Tax Expense Benefit DeferredFederalIncomeTaxExpenseBenefit	2935921	usd
CY2023	us-gaap	Deferred State And Local Income Tax Expense Benefit DeferredStateAndLocalIncomeTaxExpenseBenefit	208569	usd
CY2022	us-gaap	Deferred State And Local Income Tax Expense Benefit DeferredStateAndLocalIncomeTaxExpenseBenefit	157972	usd
CY2023	FONR	Deferred Income Tax Expenses Benefit DeferredIncomeTaxExpensesBenefit	2979549	usd
CY2022	FONR	Deferred Income Tax Expenses Benefit DeferredIncomeTaxExpensesBenefit	3093893	usd
CY2023	FONR	Income Tax Expenses Benefit IncomeTaxExpensesBenefit	3632071	usd
CY2022	FONR	Income Tax Expenses Benefit IncomeTaxExpensesBenefit	5534487	usd
CY2023	us-gaap	Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate	0.210	pure
CY2022	us-gaap	Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate	0.210	pure
CY2023	us-gaap	Effective Income Tax Rate Reconciliation State And Local Income Taxes EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes	0.051	pure
CY2022	us-gaap	Effective Income Tax Rate Reconciliation State And Local Income Taxes EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes	0.042	pure
CY2023	us-gaap	Effective Income Tax Rate Reconciliation Minority Interest Income Expense EffectiveIncomeTaxRateReconciliationMinorityInterestIncomeExpense	0.046	pure
CY2022	us-gaap	Effective Income Tax Rate Reconciliation Minority Interest Income Expense EffectiveIncomeTaxRateReconciliationMinorityInterestIncomeExpense	0.055	pure
CY2023	us-gaap	Effective Income Tax Rate Reconciliation Prior Year Income Taxes EffectiveIncomeTaxRateReconciliationPriorYearIncomeTaxes	0.028	pure
CY2022	us-gaap	Effective Income Tax Rate Reconciliation Prior Year Income Taxes EffectiveIncomeTaxRateReconciliationPriorYearIncomeTaxes	0.020	pure
CY2023	us-gaap	Effective Income Tax Rate Reconciliation Other Adjustments EffectiveIncomeTaxRateReconciliationOtherAdjustments	-0.023	pure
CY2022	us-gaap	Effective Income Tax Rate Reconciliation Other Adjustments EffectiveIncomeTaxRateReconciliationOtherAdjustments	0.007	pure
CY2022	FONR	Effective Income Tax Rate Reconciliation Nys Audit Settlement EffectiveIncomeTaxRateReconciliationNysAuditSettlement	0.045	pure
CY2023	us-gaap	Effective Income Tax Rate Reconciliation Change In Deferred Tax Assets Valuation Allowance EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance	-0.005	pure
CY2022	us-gaap	Effective Income Tax Rate Reconciliation Change In Deferred Tax Assets Valuation Allowance EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance	-0.020	pure
CY2023	us-gaap	Effective Income Tax Rate Reconciliation Other Reconciling Items Percent EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent	0.015	pure
CY2022	us-gaap	Effective Income Tax Rate Reconciliation Other Reconciling Items Percent EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent	-0.006	pure
CY2023	us-gaap	Effective Income Tax Rate Continuing Operations EffectiveIncomeTaxRateContinuingOperations	0.230	pure
CY2022	us-gaap	Effective Income Tax Rate Continuing Operations EffectiveIncomeTaxRateContinuingOperations	0.243	pure
CY2023Q2	us-gaap	Deferred Tax Assets Tax Credit Carryforwards Research DeferredTaxAssetsTaxCreditCarryforwardsResearch	2981000	usd
CY2023	FONR	Additional Taxes AdditionalTaxes	1014071	usd
CY2023Q2	us-gaap	Deferred Tax Assets Tax Deferred Expense Reserves And Accruals Allowance For Doubtful Accounts DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts	3360809	usd
CY2022Q2	us-gaap	Deferred Tax Assets Tax Deferred Expense Reserves And Accruals Allowance For Doubtful Accounts DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts	4239903	usd
CY2023Q2	us-gaap	Deferred Tax Assets Other DeferredTaxAssetsOther	707400	usd
CY2022Q2	us-gaap	Deferred Tax Assets Other DeferredTaxAssetsOther	707400	usd
CY2023Q2	us-gaap	Deferred Tax Assets Operating Loss Carryforwards DeferredTaxAssetsOperatingLossCarryforwards	2768844	usd
CY2022Q2	us-gaap	Deferred Tax Assets Operating Loss Carryforwards DeferredTaxAssetsOperatingLossCarryforwards	4820010	usd
CY2023Q2	us-gaap	Deferred Tax Assets Tax Credit Carryforwards DeferredTaxAssetsTaxCreditCarryforwards	2981214	usd
CY2022Q2	us-gaap	Deferred Tax Assets Tax Credit Carryforwards DeferredTaxAssetsTaxCreditCarryforwards	3346509	usd
CY2023Q2	us-gaap	Deferred Tax Assets In Process Research And Development DeferredTaxAssetsInProcessResearchAndDevelopment	369675	usd
CY2023Q2	FONR	Deferred Tax Assets In Right Use Assets And Liabilities DeferredTaxAssetsInRightUseAssetsAndLiabilities	112938	usd
CY2023Q2	us-gaap	Deferred Tax Assets Inventory DeferredTaxAssetsInventory	105310	usd
CY2022Q2	us-gaap	Deferred Tax Assets Inventory DeferredTaxAssetsInventory	98945	usd
CY2022Q2	us-gaap	Deferred Tax Assets Property Plant And Equipment DeferredTaxAssetsPropertyPlantAndEquipment	71576	usd
CY2023Q2	us-gaap	Deferred Tax Assets Gross DeferredTaxAssetsGross	10406190	usd
CY2022Q2	us-gaap	Deferred Tax Assets Gross DeferredTaxAssetsGross	13284343	usd
CY2023Q2	us-gaap	Deferred Tax Assets Valuation Allowance DeferredTaxAssetsValuationAllowance	364230	usd
CY2022Q2	us-gaap	Deferred Tax Assets Valuation Allowance DeferredTaxAssetsValuationAllowance	441865	usd
CY2023Q2	us-gaap	Deferred Tax Assets Net DeferredTaxAssetsNet	10041960	usd
CY2022Q2	us-gaap	Deferred Tax Assets Net DeferredTaxAssetsNet	12842478	usd
CY2023Q2	us-gaap	Deferred Tax Liabilities Property Plant And Equipment DeferredTaxLiabilitiesPropertyPlantAndEquipment	151007	usd
CY2023Q2	us-gaap	Deferred Tax Liabilities Goodwill And Intangible Assets DeferredTaxLiabilitiesGoodwillAndIntangibleAssets	243751	usd
CY2022Q2	us-gaap	Deferred Tax Liabilities Goodwill And Intangible Assets DeferredTaxLiabilitiesGoodwillAndIntangibleAssets	215726	usd
CY2023Q2	us-gaap	Deferred Tax Liabilities DeferredTaxLiabilities	394758	usd
CY2022Q2	us-gaap	Deferred Tax Liabilities DeferredTaxLiabilities	215726	usd
CY2023Q2	us-gaap	Deferred Tax Assets Liabilities Net DeferredTaxAssetsLiabilitiesNet	9647203	usd
CY2022Q2	us-gaap	Deferred Tax Assets Liabilities Net DeferredTaxAssetsLiabilitiesNet	12626752	usd
CY2022	us-gaap	Interest Paid Net InterestPaidNet	617029	usd
CY2023	us-gaap	Income Taxes Paid IncomeTaxesPaid	1439507	usd
CY2022	us-gaap	Income Taxes Paid IncomeTaxesPaid	2408145	usd
CY2023	FONR	Selling General And Administrative Expenses SellingGeneralAndAdministrativeExpenses	55000	usd
CY2022	FONR	Selling General And Administrative Expenses SellingGeneralAndAdministrativeExpenses	119000	usd
CY2023Q2	us-gaap	Accrued Salaries Current AccruedSalariesCurrent	4413044	usd
CY2022Q2	us-gaap	Accrued Salaries Current AccruedSalariesCurrent	4652173	usd
CY2023Q2	us-gaap	Sales And Excise Tax Payable Current SalesAndExciseTaxPayableCurrent	193041	usd
CY2022Q2	us-gaap	Sales And Excise Tax Payable Current SalesAndExciseTaxPayableCurrent	248702	usd
CY2023Q2	us-gaap	Taxes Payable Current TaxesPayableCurrent	48353	usd
CY2022Q2	us-gaap	Taxes Payable Current TaxesPayableCurrent	382000	usd
CY2023Q2	us-gaap	Accrued Professional Fees Current AccruedProfessionalFeesCurrent	11207	usd
CY2022Q2	us-gaap	Accrued Professional Fees Current AccruedProfessionalFeesCurrent	20707	usd
CY2023Q2	us-gaap	Accrued Professional Fees Current And Noncurrent AccruedProfessionalFeesCurrentAndNoncurrent	100000	usd
CY2022Q2	us-gaap	Accrued Professional Fees Current And Noncurrent AccruedProfessionalFeesCurrentAndNoncurrent	120000	usd
CY2023Q2	us-gaap	Self Insurance Reserve SelfInsuranceReserve	100971	usd
CY2022Q2	us-gaap	Self Insurance Reserve SelfInsuranceReserve	79167	usd
CY2023Q2	us-gaap	Other Accrued Liabilities Noncurrent OtherAccruedLiabilitiesNoncurrent	3534	usd
CY2022Q2	us-gaap	Other Accrued Liabilities Noncurrent OtherAccruedLiabilitiesNoncurrent	59516	usd
CY2023Q2	us-gaap	Other Sundry Liabilities Current OtherSundryLiabilitiesCurrent	573574	usd
CY2022Q2	us-gaap	Other Sundry Liabilities Current OtherSundryLiabilitiesCurrent	854962	usd
CY2023Q2	us-gaap	Other Liabilities Current OtherLiabilitiesCurrent	5443724	usd
CY2022Q2	us-gaap	Other Liabilities Current OtherLiabilitiesCurrent	6417227	usd
CY2023	FONR	Lease And Rental Expenses LeaseAndRentalExpenses	5887000	usd
CY2022	FONR	Lease And Rental Expenses LeaseAndRentalExpenses	5668000	usd
CY2016Q1	FONR	Property Tax Abatement From Suffolk County Ida PropertyTaxAbatementFromSuffolkCountyIda	0.50	pure
CY2016Q1	FONR	Property Tax Abatement PropertyTaxAbatement	440000	usd
CY2023	us-gaap	Employee Stock Ownership Plan Esop Cash Contributions To Esop EmployeeStockOwnershipPlanESOPCashContributionsToESOP	36523	usd
CY2022	us-gaap	Employee Stock Ownership Plan Esop Cash Contributions To Esop EmployeeStockOwnershipPlanESOPCashContributionsToESOP	0	usd
CY2023	FONR	Stoploss Umbrella Policy With3 Rd Paryinsurer To Limit Maximum Potential Liability For Individual Claims StoplossUmbrellaPolicyWith3RdParyinsurerToLimitMaximumPotentialLiabilityForIndividualClaims	110000	usd
CY2023Q2	us-gaap	Liability For Claims And Claims Adjustment Expense Disability Accident And Health LiabilityForClaimsAndClaimsAdjustmentExpenseDisabilityAccidentAndHealth	101000	usd
CY2022Q2	us-gaap	Liability For Claims And Claims Adjustment Expense Disability Accident And Health LiabilityForClaimsAndClaimsAdjustmentExpenseDisabilityAccidentAndHealth	79000	usd
CY2023	us-gaap	Interest Paid Net InterestPaidNet	50132	usd
CY2023	us-gaap	Revenues Revenues	98645101	usd
CY2023	FONR	Intersegment Net Revenues IntersegmentNetRevenues	985833	usd
CY2023	us-gaap	Income Loss From Continuing Operations IncomeLossFromContinuingOperations	14789262	usd
CY2023	us-gaap	Depreciation Depletion And Amortization DepreciationDepletionAndAmortization	4540135	usd
CY2023Q2	us-gaap	Assets Net AssetsNet	201046419	usd
CY2023	us-gaap	Payments To Acquire Productive Assets PaymentsToAcquireProductiveAssets	4337655	usd
CY2022	us-gaap	Revenues Revenues	97592145	usd
CY2022	us-gaap	Income Loss From Continuing Operations IncomeLossFromContinuingOperations	22007182	usd
CY2022	us-gaap	Depreciation Depletion And Amortization DepreciationDepletionAndAmortization	4535236	usd
CY2022Q2	us-gaap	Assets Net AssetsNet	199341982	usd
CY2022	us-gaap	Payments To Acquire Productive Assets PaymentsToAcquireProductiveAssets	4633174	usd
CY2023	FONR	Export Sales Of Medical Equipment Percentage ExportSalesOfMedicalEquipmentPercentage	0.141	pure
CY2022	FONR	Export Sales Of Medical Equipment Percentage ExportSalesOfMedicalEquipmentPercentage	0.489	pure
CY2023	FONR	Foreign Product Sales ForeignProductSales	0.141	pure
CY2022	FONR	Foreign Product Sales ForeignProductSales	0.489	pure
CY2023	FONR	Foreign Revenues Of Service And Repair Of Medical Equipment Percentage ForeignRevenuesOfServiceAndRepairOfMedicalEquipmentPercentage	0.064	pure
CY2022	FONR	Foreign Revenues Of Service And Repair Of Medical Equipment Percentage ForeignRevenuesOfServiceAndRepairOfMedicalEquipmentPercentage	0.044	pure
CY2023	FONR	Foreign Service And Repair Fees ForeignServiceAndRepairFees	0.064	pure
CY2022	FONR	Foreign Service And Repair Fees ForeignServiceAndRepairFees	0.044	pure

Files In Submission

Name	View Source	Status
fonr-20230630_cal.xml	Edgar Link	unprocessable
fonr-20230630_lab.xml	Edgar Link	unprocessable
0000355019-23-000044-index-headers.html	Edgar Link	pending
0000355019-23-000044-index.html	Edgar Link	pending
0000355019-23-000044.txt	Edgar Link	pending
0000355019-23-000044-xbrl.zip	Edgar Link	pending
Financial_Report.xlsx	Edgar Link	pending
fonar_10-k.htm	Edgar Link	pending
FilingSummary.xml	Edgar Link	unprocessable
fonar_exhibit-21.htm	Edgar Link	pending
fonar_exhibit-23.htm	Edgar Link	pending
fonar_exhibit-31.htm	Edgar Link	pending
fonar_exhibit-32.htm	Edgar Link	pending
fonar_graph.jpg	Edgar Link	pending
fonar_logo.jpg	Edgar Link	pending
fonr-20230630.xsd	Edgar Link	pending
MetaLinks.json	Edgar Link	pending
R1.htm	Edgar Link	pending
R10.htm	Edgar Link	pending
R11.htm	Edgar Link	pending
R12.htm	Edgar Link	pending
R13.htm	Edgar Link	pending
R14.htm	Edgar Link	pending
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R2.htm	Edgar Link	pending
R20.htm	Edgar Link	pending
R21.htm	Edgar Link	pending
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R23.htm	Edgar Link	pending
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R3.htm	Edgar Link	pending
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R42.htm	Edgar Link	pending
R43.htm	Edgar Link	pending
R44.htm	Edgar Link	pending
R45.htm	Edgar Link	pending
R46.htm	Edgar Link	pending
fonr-20230630_def.xml	Edgar Link	unprocessable
fonr-20230630_pre.xml	Edgar Link	unprocessable
fonar_10-k_htm.xml	Edgar Link	completed
R47.htm	Edgar Link	pending
R48.htm	Edgar Link	pending
R49.htm	Edgar Link	pending
R5.htm	Edgar Link	pending
R50.htm	Edgar Link	pending
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R73.htm	Edgar Link	pending
R74.htm	Edgar Link	pending
R75.htm	Edgar Link	pending
R8.htm	Edgar Link	pending
R9.htm	Edgar Link	pending
report.css	Edgar Link	pending
Show.js	Edgar Link	pending

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$FONR
FONAR CORP Stock $fonr

2023 Q2 Form 10-K Financial Statement

#000035501923000044 Filed on September 28, 2023

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$FONR FONAR CORP Stock $fonr

2023 Q2 Form 10-K Financial Statement

#000035501923000044 Filed on September 28, 2023

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$FONR
FONAR CORP Stock $fonr