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FONAR CORPORATION: 10-K filed 2024-09-27

What FONAR CORPORATION reported in its annual report filed 2024-09-27 (fiscal FY 2024): 44 published measures, 89 facts as tagged in accession 0000355019-24-000038.

This filing

Form
10-K (annual report)
Filed
2024-09-27
Fiscal period
fiscal FY 2024
Accession
0000355019-24-000038 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.

PeriodValueUnitDays
At 2024-06-30214,245,969USD
At 2023-06-30200,581,887USD

Total liabilities

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

PeriodValueUnitDays
At 2024-06-3057,457,580USD
At 2023-06-3049,754,747USD

Stockholders equity

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

PeriodValueUnitDays
At 2024-06-30165,967,997USD
At 2023-06-30157,906,433USD

Cash and cash equivalents

Cash and qualifying short-term liquid investments under the filer’s accounting policy. Restricted cash and longer-term investments may be reported separately.

PeriodValueUnitDays
At 2024-06-3056,341,193USD
At 2023-06-3051,279,707USD

Net income or loss

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

PeriodValueUnitDays
2023-07-01 to 2024-06-3010,567,396USD366
2022-07-01 to 2023-06-309,375,776USD365

Operating cash flow

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

PeriodValueUnitDays
2023-07-01 to 2024-06-3014,093,294USD366
2022-07-01 to 2023-06-3014,467,130USD365

Capital expenditure payments

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

PeriodValueUnitDays
2023-07-01 to 2024-06-30789,961USD366
2022-07-01 to 2023-06-304,218,084USD365

Revenue

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

PeriodValueUnitDays
2023-07-01 to 2024-06-30102,884,089USD366
2022-07-01 to 2023-06-3098,645,101USD365

Financing cash flow

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

PeriodValueUnitDays
2023-07-01 to 2024-06-30-8,181,070USD366
2022-07-01 to 2023-06-30-7,572,272USD365

Investing cash flow

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

PeriodValueUnitDays
2023-07-01 to 2024-06-30-850,738USD366
2022-07-01 to 2023-06-30-4,338,128USD365

Retained earnings or deficit

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

PeriodValueUnitDays
At 2024-06-30-13,623,585USD
At 2023-06-30-24,190,981USD

Income tax expense or benefit

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

PeriodValueUnitDays
2023-07-01 to 2024-06-305,168,968USD366
2022-07-01 to 2023-06-303,632,071USD365

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.

PeriodValueUnitDays
At 2024-06-3018,708,920USD
At 2023-06-3022,146,373USD

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.

PeriodValueUnitDays
2023-07-01 to 2024-06-304,516,000USD366

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.

PeriodValueUnitDays
At 2024-06-30140,324,285USD
At 2023-06-30125,660,837USD

Current liabilities

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

PeriodValueUnitDays
At 2024-06-3017,857,080USD
At 2023-06-3015,624,373USD

Current accounts payable

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

PeriodValueUnitDays
At 2024-06-301,855,879USD
At 2023-06-301,579,240USD

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.

PeriodValueUnitDays
At 2024-06-304,269,277USD
At 2023-06-304,269,277USD

Net finite-lived intangible assets

Finite-lived intangible assets after amortization. This excludes goodwill and should not be combined with indefinite-lived intangible assets without checking scope.

PeriodValueUnitDays
At 2024-06-302,870,324USD
At 2023-06-303,431,865USD

Net current accounts receivable

Current customer receivables after the allowance for credit loss. The balance is not cash collected or a guarantee of collection.

PeriodValueUnitDays
At 2024-06-304,035,336USD
At 2023-06-303,861,512USD

Net inventory

Inventory carrying amount after applicable valuation and LIFO reserves. It does not establish realizable selling proceeds or inventory turnover without other inputs.

PeriodValueUnitDays
At 2024-06-302,715,441USD
At 2023-06-302,569,666USD

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.

PeriodValueUnitDays
2023-07-01 to 2024-06-3026,868,732USD366
2022-07-01 to 2023-06-3029,390,932USD365

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.

PeriodValueUnitDays
2023-07-01 to 2024-06-301,735,949USD366
2022-07-01 to 2023-06-301,567,749USD365

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.

PeriodValueUnitDays
At 2024-06-3056,341,193USD
At 2023-06-3051,279,707USD
At 2022-06-3048,722,977USD

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.

PeriodValueUnitDays
At 2024-06-30180,607,510USD
At 2023-06-30182,612,518USD

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.

PeriodValueUnitDays
At 2024-06-30156,788,389USD
At 2023-06-30150,827,140USD
At 2022-06-30146,236,281USD

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.

PeriodValueUnitDays
At 2024-06-3038,427,757USD
At 2023-06-3033,068,755USD

Long-term debt

Long-term borrowings under this concept, which can include the current portion depending on presentation. It is not total liabilities and may exclude leases and other obligations.

PeriodValueUnitDays
At 2024-06-30113,940USD
At 2023-06-30158,842USD

Gross property, plant and equipment

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

PeriodValueUnitDays
At 2024-06-3062,507,377USD
At 2023-06-3061,717,416USD

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.

PeriodValueUnitDays
At 2024-06-3043,798,457USD
At 2023-06-3039,571,043USD

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.

PeriodValueUnitDays
At 2024-06-302,870,324USD
At 2023-06-303,431,865USD

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.

PeriodValueUnitDays
At 2024-06-301,285,962USD
At 2023-06-301,607,768USD

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.

PeriodValueUnitDays
At 2024-06-307,223,255USD
At 2023-06-3010,041,960USD

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.

PeriodValueUnitDays
2023-07-01 to 2024-06-3019,266,385USD366
2022-07-01 to 2023-06-3015,758,587USD365

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.

PeriodValueUnitDays
2023-07-01 to 2024-06-3014,097,417USD366
2022-07-01 to 2023-06-3012,126,516USD365

Depreciation, depletion and amortization

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

PeriodValueUnitDays
2023-07-01 to 2024-06-304,596,421USD366
2022-07-01 to 2023-06-304,540,135USD365

Nonoperating interest expense

Interest expense presented outside operating results. It differs from total interest expense when some borrowing cost is classified as operating or capitalized.

PeriodValueUnitDays
2023-07-01 to 2024-06-3076,997USD366
2022-07-01 to 2023-06-3050,131USD365

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.

PeriodValueUnitDays
2023-07-01 to 2024-06-3078,763USD366
2022-07-01 to 2023-06-30-202,720USD365

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.

PeriodValueUnitDays
2023-07-01 to 2024-06-302,373,461USD366
2022-07-01 to 2023-06-30652,521USD365

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.

PeriodValueUnitDays
2023-07-01 to 2024-06-302,795,507USD366
2022-07-01 to 2023-06-302,979,550USD365

Interest paid, net

Cash interest paid during the period, net of amounts capitalized where the filer reports it that way. It differs from interest expense recognized.

PeriodValueUnitDays
2023-07-01 to 2024-06-3076,997USD366
2022-07-01 to 2023-06-3050,132USD365

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.

PeriodValueUnitDays
2023-07-01 to 2024-06-3011,676,139USD366
2022-07-01 to 2023-06-308,055,843USD365

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.

PeriodValueUnitDays
2023-07-01 to 2024-06-30145,775USD366
2022-07-01 to 2023-06-30209,845USD365

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.

PeriodValueUnitDays
2023-07-01 to 2024-06-30276,639USD366
2022-07-01 to 2023-06-3019,685USD365

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.

Public company accounting reference, not market prices, returns, an investment recommendation, or ALPHAC performance. Validate a separately constructed return series with the validation API; accounting values are not returns.

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Read the published dataset with Python
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"])))