For the quarter ending 2026-03-31, FONR has $219,222,000 in assets. $54,766,000 in debts.
| Balance Sheets | 2026-03-31 | 2025-12-31 | 2025-09-30 | 2025-06-30 |
|---|---|---|---|---|
| Cash and cash equivalents | 53,650,000 | 52,977,000 | 54,276,000 | 56,333,636 |
| Short-term investments | 122,000 | 121,000 | 122,000 | 120,494 |
| Accounts receivable net of allowances for credit losses of 260 and 264 at december 31, 2025 and june 30, 2025, respectively | - | 4,755,000 | 5,146,000 | 5,304,698 |
| Accounts receivable net of allowances for credit losses of 124 and 264 at march 31, 2026 and june 30, 2025, respectively | 4,717,000 | - | - | - |
| Accounts receivable related party | 30,000 | 60,000 | 90,000 | - |
| Medical receivable | 25,592,000 | 24,470,000 | 24,486,000 | 24,489,808 |
| Management and other fees receivable net of allowances for credit losses of 11,930 and 14,296 at march 31, 2026 and june 30, 2025, respectively | 48,608,000 | 46,482,000 | 44,719,000 | 43,401,252 |
| Management and other fees receivable related medical practices net of allowances for credit losses of 9,320 and 7,137 at march 31, 2026 and june 30, 2025, respectively | 10,042,000 | 9,951,000 | 10,027,000 | 9,748,521 |
| Inventories - net | - | - | - | 2,812,682 |
| Inventories net | 2,832,000 | 2,754,000 | 2,748,000 | - |
| Prepaid expenses and other current assets related party | 940,000 | 321,000 | 530,000 | 410,659 |
| Prepaid expenses and other current assets | 1,474,000 | 1,821,000 | 1,591,000 | 2,050,060 |
| Total current assets | 148,007,000 | 143,712,000 | 143,735,000 | 144,671,810 |
| Accounts receivable long-term | 3,040,000 | 3,428,000 | 3,471,000 | 3,549,956 |
| Deferred income tax asset | 6,195,000 | 6,153,000 | 6,314,000 | 6,349,194 |
| Property and equipment net | 18,199,000 | 18,915,000 | 19,449,000 | 18,531,919 |
| Note receivable related party | 592,000 | 580,000 | 567,000 | 554,857 |
| Right-of-use asset operating leases | 35,011,000 | 35,980,000 | 36,122,000 | 35,136,412 |
| Right-of-use asset finance lease | 207,000 | 264,000 | 320,000 | 376,569 |
| Goodwill | 4,269,000 | 4,269,000 | 4,269,000 | 4,269,277 |
| Other intangible assets net | 2,811,000 | 3,032,000 | 3,251,000 | 2,992,203 |
| Other assets | 891,000 | 891,000 | 854,000 | 475,680 |
| Total assets | 219,222,000 | 217,224,000 | 218,352,000 | 216,907,877 |
| Current portion of long-term debt | - | - | - | 0 |
| Accounts payable | 2,287,000 | 1,912,000 | 2,520,000 | 1,302,317 |
| Other current liabilities | 4,695,000 | 3,336,000 | 5,088,000 | 6,974,997 |
| Unearned revenue on service contracts | 4,399,000 | 4,473,000 | 4,711,000 | 4,865,936 |
| Unearned revenue on service contracts related party | 27,000 | 55,000 | 83,000 | - |
| Operating lease liabilities current portion | 3,810,000 | 3,750,000 | 3,668,000 | 3,382,675 |
| Finance lease liability current portion | 224,000 | 244,000 | 244,000 | 244,237 |
| Customer deposits | 681,000 | 601,000 | 351,000 | 354,244 |
| Total current liabilities | 16,123,000 | 14,371,000 | 16,665,000 | 17,124,406 |
| Long-term debt, less current portion | - | - | - | 0 |
| Unearned revenue on service contracts | 3,273,000 | 3,594,000 | 3,682,000 | 3,800,746 |
| Deferred income tax liability | 321,000 | 321,000 | 321,000 | 321,159 |
| Due to related party medical practices | 93,000 | 93,000 | 93,000 | 92,663 |
| Operating lease liabilities net of current portion | 34,797,000 | 35,765,000 | 35,918,000 | 35,148,907 |
| Finance lease liability net of current portion | - | 41,000 | 102,000 | 142,523 |
| Other liabilities | 159,000 | 177,000 | 176,000 | 172,853 |
| Total long-term liabilities | 38,643,000 | 39,991,000 | 40,292,000 | 39,678,851 |
| Total liabilities | 54,766,000 | 54,362,000 | 56,957,000 | 56,803,257 |
| Preferred stock value-Class ANon Voting Preferred Stock | 0 | - | - | 31 |
| Preferred stock value-Preferred Stock | 0 | - | - | 0 |
| Common stock value-Common Stock | 1,000 | 1,000 | 1,000 | 622 |
| Common stock value-Common Class B | 0 | 0 | 0 | 0 |
| Common stock value-Common Class C | 0 | - | - | 38 |
| Paid-in capital in excess of par value | 178,292,000 | 178,757,000 | 178,757,000 | 178,756,712 |
| Retained earnings (accumulated deficit) | 672,000 | -969,000 | -3,025,000 | -5,289,324 |
| Treasury stock, at cost 4 shares of common stock at march 31, 2026 and 35 at june 30, 2025 | 395,000 | 860,000 | 860,000 | 859,893 |
| Total fonar corporations stockholders equity | 178,570,000 | 176,929,000 | 174,873,000 | 172,608,186 |
| Noncontrolling interests | -14,114,000 | -14,067,000 | -13,478,000 | -12,503,566 |
| Total equity | 164,456,000 | 162,862,000 | 161,395,000 | 160,104,620 |
| Total liabilities and equity | 219,222,000 | 217,224,000 | 218,352,000 | 216,907,877 |
FONAR CORP (FONR)
FONAR CORP (FONR)