FONAR CORPORATION: 10-K filed 2022-09-28

Name: FONAR CORPORATION: 10-K filed 2022-09-28
Creator: FONAR CORPORATION

What FONAR CORPORATION reported in its annual report filed 2022-09-28 (fiscal FY 2022): 43 published measures, 87 facts as tagged in accession 0000355019-22-000042.

This filing

Form: 10-K (annual report)
Filed: 2022-09-28
Fiscal period: fiscal FY 2022
Accession: 0000355019-22-000042 on SEC EDGAR

Values are as tagged in this filing. A later filing can restate them; each measure links to its history page, which shows the latest-filed value per period. All FONAR CORPORATION filings.

Reported measures

Total assets

Resources recognized on the balance sheet. Book assets are not the market value of the business.

Period	Value	Unit	Days
At 2022-06-30	199,341,982	USD
At 2021-06-30	189,506,195	USD

Total liabilities

Recognized obligations at the reporting date. The definition and scope differ from interest-bearing debt.

Period	Value	Unit	Days
At 2022-06-30	53,105,701	USD
At 2021-06-30	54,136,070	USD

Stockholders equity

The reported residual interest after liabilities. It is an accounting amount, not market capitalization.

Period	Value	Unit	Days
At 2022-06-30	150,290,114	USD
At 2021-06-30	138,418,649	USD

Net income or loss

Reported profit or loss for the period. Check the filing for attribution, exceptional items and discontinued operations before comparing companies.

Period	Value	Unit	Days
2021-07-01 to 2022-06-30	12,440,906	USD	365
2020-07-01 to 2021-06-30	10,207,588	USD	365

Operating cash flow

Cash generated or used by operating activities. Working-capital timing can make this differ substantially from reported income.

Period	Value	Unit	Days
2021-07-01 to 2022-06-30	15,301,360	USD	365
2020-07-01 to 2021-06-30	19,088,001	USD	365

Capital expenditure payments

Cash payments to acquire property, plant and equipment. This taxonomy concept does not capture every form of investment or acquisition.

Period	Value	Unit	Days
2021-07-01 to 2022-06-30	4,545,292	USD	365
2020-07-01 to 2021-06-30	3,533,091	USD	365

Revenue

Revenue under this specific accounting concept. A missing value is not zero; filers can use other revenue concepts.

Period	Value	Unit	Days
2021-07-01 to 2022-06-30	97,592,145	USD	365
2020-07-01 to 2021-06-30	89,929,765	USD	365

Financing cash flow

Net cash from financing activities, including borrowing, repayments and transactions with owners. A positive amount does not establish operating profitability.

Period	Value	Unit	Days
2021-07-01 to 2022-06-30	-5,859,471	USD	365
2020-07-01 to 2021-06-30	-6,610,335	USD	365

Investing cash flow

Net cash from investing activities, including asset purchases, disposals and investment transactions. This differs from capital expenditure payments alone.

Period	Value	Unit	Days
2021-07-01 to 2022-06-30	-5,179,323	USD	365
2020-07-01 to 2021-06-30	-4,819,597	USD	365

Retained earnings or deficit

Accumulated undistributed earnings or deficit at the reporting date. This balance is not cash available for distribution.

Period	Value	Unit	Days
At 2022-06-30	-33,566,757	USD
At 2021-06-30	-46,007,663	USD

Basic weighted-average shares

Time-weighted shares used for basic earnings per share. This denominator differs from shares outstanding at a single reporting date.

Period	Value	Unit	Days
2021-07-01 to 2022-06-30	6,554,209	shares	365
2020-07-01 to 2021-06-30	6,505,283	shares	365

Diluted weighted-average shares

Weighted-average shares used for diluted earnings per share. Potential shares are included under the applicable dilution rules, not simply added to outstanding shares.

Period	Value	Unit	Days
2021-07-01 to 2022-06-30	6,681,713	shares	365
2020-07-01 to 2021-06-30	6,632,787	shares	365

Basic earnings per share

Reported earnings or loss per basic common share or unit. Inspect attribution, share classes and restatements before comparing periods. This is not a market return.

Period	Value	Unit	Days
2021-07-01 to 2022-06-30	1.78	USD/shares	365
2020-07-01 to 2021-06-30	1.47	USD/shares	365

Income tax expense or benefit

Current and deferred income tax expense or benefit for continuing operations. This accounting expense differs from cash taxes paid.

Period	Value	Unit	Days
2021-07-01 to 2022-06-30	5,534,487	USD	365
2020-07-01 to 2021-06-30	3,991,520	USD	365

Net property, plant and equipment

Carrying amount of property, plant and equipment after accumulated depreciation, depletion and amortization. It is not replacement cost or market value.

Period	Value	Unit	Days
At 2022-06-30	22,281,791	USD
At 2021-06-30	21,850,139	USD

Operating income or loss

Operating revenue less operating expenses for the reporting period. It excludes items outside the reported operating result and is not free cash flow.

Period	Value	Unit	Days
2021-07-01 to 2022-06-30	5,309,000	USD	365

Current assets

Assets classified as current under the normal operating cycle or one-year boundary. Not all current assets can be converted immediately into cash.

Period	Value	Unit	Days
At 2022-06-30	118,686,174	USD
At 2021-06-30	108,583,484	USD

Interest expense

Borrowing costs recognized as interest expense. This is distinct from cash interest paid and may not include every capitalized borrowing cost.

Period	Value	Unit	Days
2021-07-01 to 2022-06-30	346,552	USD	365
2020-07-01 to 2021-06-30	248,665	USD	365

Current liabilities

Obligations classified as current under the operating-cycle or one-year boundary. The balance includes more than short-term borrowing.

Period	Value	Unit	Days
At 2022-06-30	16,748,854	USD
At 2021-06-30	20,049,421	USD

Current accounts payable

Current amounts owed to suppliers for goods and services received. This is one component of current liabilities, not all accrued obligations.

Period	Value	Unit	Days
At 2022-06-30	1,551,269	USD
At 2021-06-30	1,866,035	USD

Goodwill carrying amount

Recognized goodwill remaining after accumulated impairment. It arises from business combinations and does not measure the current value of the company’s brand.

Period	Value	Unit
At 2022-06-30	4,269,277	USD
At 2021-06-30	4,269,277	USD
At 2021-03-29	283,880	USD

Selling, general and administrative expense

Selling and general administrative costs reported under this concept. It is an expense category, not a substitute for total operating expenses.

Period	Value	Unit	Days
2021-07-01 to 2022-06-30	23,512,581	USD	365
2020-07-01 to 2021-06-30	24,740,044	USD	365

Research and development expense

Research and development costs recognized as expense. Capitalization policies and acquired projects can make this differ from total cash invested in development.

Period	Value	Unit	Days
2021-07-01 to 2022-06-30	1,494,181	USD	365
2020-07-01 to 2021-06-30	1,635,979	USD	365

Cash including restricted cash

Cash, cash equivalents and restricted cash as reported in the cash flow reconciliation. Restricted amounts are not freely available, so this is not the same as unrestricted cash.

Period	Value	Unit
At 2022-06-30	48,722,977	USD
At 2021-06-30	44,460,411	USD
At 2020-06-30	36,802,342	USD

Additional paid-in capital

Capital contributed above par value under this concept. It records historical contributions, not the current value of the equity or cash on hand.

Period	Value	Unit	Days
At 2022-06-30	184,531,535	USD
At 2021-06-30	185,100,976	USD

Total equity including noncontrolling interests

Equity including the portion attributable to noncontrolling interests. It is larger than or equal to parent stockholders equity and is not market capitalization.

Period	Value	Unit
At 2022-06-30	146,236,281	USD
At 2021-06-30	135,370,125	USD
At 2020-06-30	126,242,216	USD

Operating lease right-of-use asset

Carrying amount of the right to use leased assets under operating leases. It reflects discounted remaining payments, not the value of the underlying property.

Period	Value	Unit	Days
At 2022-06-30	34,232,109	USD
At 2021-06-30	30,133,285	USD

Gross property, plant and equipment

Cost of property, plant and equipment before accumulated depreciation. Historical cost does not indicate current value or replacement cost.

Period	Value	Unit	Days
At 2022-06-30	58,084,974	USD
At 2021-06-30	55,277,600	USD

Accumulated depreciation on property, plant and equipment

Cumulative depreciation, depletion and amortization recorded against property, plant and equipment. It measures cost allocation to date, not physical wear or market value.

Period	Value	Unit	Days
At 2022-06-30	35,803,183	USD
At 2021-06-30	33,427,461	USD

Net intangible assets excluding goodwill

Intangible assets other than goodwill after amortization and impairment. Internally developed intangibles are usually not recognized, so this understates what a company relies on.

Period	Value	Unit	Days
At 2022-06-30	3,703,885	USD
At 2021-06-30	4,037,599	USD

Prepaid expenses and other current assets

Prepayments and other current assets grouped under this concept. The balance is not cash and its composition differs by filer.

Period	Value	Unit	Days
At 2022-06-30	1,104,325	USD
At 2021-06-30	1,227,463	USD

Current contract liabilities

Consideration received before performance obligations are satisfied, often called deferred revenue. It is an obligation to deliver, not earned revenue or cash available.

Period	Value	Unit	Days
At 2021-06-30	14,739	USD

Net deferred tax assets

Deferred tax assets after the valuation allowance. Realization depends on future taxable income, so the balance is not a receivable from tax authorities.

Period	Value	Unit	Days
At 2022-06-30	12,842,478	USD
At 2021-06-30	15,958,961	USD

Pre-tax income or loss from continuing operations

Income or loss from continuing operations before income taxes and noncontrolling interests. It excludes discontinued operations and is not net income.

Period	Value	Unit	Days
2021-07-01 to 2022-06-30	22,768,875	USD	365
2020-07-01 to 2021-06-30	17,665,331	USD	365

Profit or loss including noncontrolling interests

Net income or loss including the portion attributable to noncontrolling interests. It can differ from the net income attributable to the parent that per-share figures use.

Period	Value	Unit	Days
2021-07-01 to 2022-06-30	17,234,388	USD	365
2020-07-01 to 2021-06-30	13,673,811	USD	365

Net income available to common stockholders

Net income after preferred dividends and similar adjustments, the numerator for basic earnings per share. It can be lower than reported net income.

Period	Value	Unit	Days
2021-07-01 to 2022-06-30	11,690,796	USD	365
2020-07-01 to 2021-06-30	9,592,134	USD	365

Depreciation, depletion and amortization

Combined depreciation, depletion and amortization for the period. A noncash allocation of asset cost, not a measure of maintenance spending.

Period	Value	Unit	Days
2021-07-01 to 2022-06-30	4,535,236	USD	365
2020-07-01 to 2021-06-30	4,081,687	USD	365

Other nonoperating income or expense

Other income or expense outside operations under this concept. The composition is filer-specific and can include one-time items.

Period	Value	Unit	Days
2021-07-01 to 2022-06-30	861,087	USD	365
2020-07-01 to 2021-06-30	504,450	USD	365

Current income tax expense or benefit

Income tax expense or benefit for the period that is currently payable or refundable. It differs from cash taxes paid and from total tax expense.

Period	Value	Unit	Days
2021-07-01 to 2022-06-30	2,440,594	USD	365
2020-07-01 to 2021-06-30	1,136,514	USD	365

Deferred income tax expense or benefit

The deferred portion of income tax expense or benefit, arising from timing differences. It is not tax paid in the period.

Period	Value	Unit	Days
2021-07-01 to 2022-06-30	3,093,893	USD	365
2020-07-01 to 2021-06-30	2,855,006	USD	365

Change in accounts receivable

The cash flow adjustment for the change in receivables during the period. A positive value under this concept means receivables grew and reduced operating cash flow.

Period	Value	Unit	Days
2021-07-01 to 2022-06-30	5,602,188	USD	365
2020-07-01 to 2021-06-30	12,110,859	USD	365

Change in inventories

The cash flow adjustment for the change in inventories during the period. A positive value under this concept means inventory grew and reduced operating cash flow.

Period	Value	Unit	Days
2021-07-01 to 2022-06-30	696,402	USD	365
2020-07-01 to 2021-06-30	14,649	USD	365

Change in accounts payable

The cash flow adjustment for the change in payables during the period. A positive value under this concept means payables grew and added to operating cash flow.

Period	Value	Unit	Days
2021-07-01 to 2022-06-30	-314,766	USD	365
2020-07-01 to 2021-06-30	-99,224	USD	365

Inspect the source

Entity: FONAR CORPORATION / CIK 0000355019
Captured: 2026-09-21T17:16:34.738Z
SEC response SHA-256: a67f92d64c565307bdfb231b1f65a026ffcf19a3099aa5903108b162dba62262

Current SEC company facts · Download the original response snapshot (gzip) · Download the selected JSON

Every published concept a filing tagged, with the periods it covered, as reported in that filing at capture time. Forms 10-K, 10-K/A, 10-Q, 10-Q/A, 20-F, 20-F/A, 40-F, 40-F/A. A filing page needs at least 8 published concepts. Later filings can restate these values; the company history pages show the latest-filed value per period.

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import json
from urllib.request import urlopen

with urlopen("https://canlicapital.com/company-data/0000355019.json") as response:
    record = json.load(response)
print(record["fetched_at"])
print(record["policy"])
for concept in record["concepts"]:
    print(concept["tag"], next(iter(concept["observations"])))