FONR · As filed with the SEC

Fonar balance sheet, by quarter

The statement as Fonar presents it in its 10-Q and 10-K: its own lines, labels and order. Tables over time lines up standardized figures across every filing.

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) · USD thousands

USD thousands	Q3 FY26 Mar 31, 2026	Q2 FY26 Dec 31, 2025	Q1 FY25 Sep 30, 2025	Q4 FY25 Jun 30, 2025	Q3 FY25 Mar 31, 2025	Q2 FY25 Dec 31, 2024	Q1 FY25 Sep 30, 2024	Q4 FY24 Jun 30, 2024
Current Assets:
Cash and Cash Equivalents	—	—	—	56,333.64	—	—	—	56,341.19
Cash and Cash Equivalents	53,650	52,977	54,276	—	54,257	53,583	54,193	—
Short-Term Investments	122	121	122	120.49	123	121	136	136.10
Accounts Receivable	—	4,755	5,146	5,304.70	—	—	—	4,035.34
Accounts Receivable	4,717	—	—	—	4,596	3,390	3,873	—
Accounts receivable – related party	30	60	90	—	30	60	90	—
Medical receivable	25,592	24,470	24,486	24,489.81	24,290	23,496	23,069	23,991.53
Other Non-Operating Non-Current Assets	48,608	46,482	44,719	43,401.25	42,812	42,485	43,569	41,953.66
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	9,951	10,027	9,748.52	9,907	9,677	9,522	9,865.06
Inventory	—	—	—	2,812.68	—	—	—	2,715.44
Inventory	2,832	2,754	2,748	—	2,707	2,858	2,817	—
Prepaid expenses and other current assets – related party	940	321	530	410.66	—	—	—	—
Other Non-Operating Current Assets	1,474	1,821	1,591	2,050.06	2,379	1,962	1,833	1,285.96
Total Current Assets	148,007	143,712	143,735	144,671.81	141,101	137,632	139,102	140,324.29
Accounts receivable – long-term	—	3,428	—	—	—	—	—	—
Accounts receivable – long-term	3,040	—	3,471	3,549.96	3,572	724	856	829.47
Deferred Tax Assets, Current	6,195	6,153	6,314	6,349.19	6,346	6,113	6,357	7,223.26
Property, Plant and Equipment	18,199	18,915	19,449	18,531.92	18,866	19,270	19,541	18,708.92
Note receivable – related party	592	580	567	554.86	620	607	594	581.18
Operating Lease Right-of-Use Asset	35,011	35,980	36,122	35,136.41	36,011	34,946	37,803	38,427.76
Other Non-Operating Non-Current Assets	207	264	320	376.57	433	496	481	530.35
Goodwill	4,269	4,269	4,269	4,269.28	4,269	4,269	4,269	4,269.28
Intangible Assets	2,811	3,032	3,251	2,992.20	3,230	3,407	2,794	2,870.32
Other Non-Operating Current Assets	891	891	854	475.68	475	493	493	481.15
Total Assets	219,222	217,224	218,352	216,907.88	214,923	207,957	212,290	214,245.97
Current Liabilities:
Current Portion of Long-Term Debt	—	—	—	—	—	49	48	47.00
Accounts Payable	2,287	1,912	2,520	1,302.32	1,225	953	1,082	1,855.88
Other Non-Operating Current Liabilities	4,695	3,336	5,088	6,975.00	4,241	3,912	5,348	7,941.04
Deferred Revenue, Current	4,399	4,473	4,711	4,865.94	4,430	3,413	3,758	3,870.23
Unearned revenue on service contracts – related party	27	55	83	—	28	55	82	—
Operating Lease Liability, Current	3,810	3,750	3,668	3,382.68	3,318	3,259	3,534	3,473.67
Short-Term Debt	224	244	244	244.24	244	244	227	225.79
Customer deposits	681	601	351	354.24	555	357	346	443.47
Total Current Liabilities	16,123	14,371	16,665	17,124.41	14,041	12,242	14,425	17,857.08
Long-Term Liabilities:
Unearned revenue on service contracts	3,273	3,594	3,682	3,800.75	3,738	1,050	1,173	1,174.84
Deferred Tax Liabilities, Non-Current	321	321	321	321.16	371	371	371	371.56
Due to related party medical practices	93	93	93	92.66	93	93	93	92.66
Operating Lease Liability, Non-Current	34,797	35,765	35,918	35,148.91	36,005	34,927	36,970	37,467.75
Long-Term Debt	—	41	102	142.52	224	290	356	394.72
Long-Term Debt	—	—	—	—	—	7	40	66.94
Other Non-Operating Current Liabilities	159	177	176	172.85	192	26	35	32.03
Total Long-Term Liabilities	38,643	39,991	40,292	39,678.85	40,623	36,764	39,038	39,600.5
Total Liabilities	54,766	54,362	56,957	56,803.26	54,664	49,006	53,463	57,457.58
EQUITY:
Class A Non Voting Preferred Stock	0	—	—	0.03	0	0	0	0.03
Preferred Stock	0	—	—	0	0	0	0	0
Common Stock	1	1	1	0.62	1	1	1	0.64
Common Class B	0	0	0	0	0	0	0	0
Common Class C	0	—	—	0.04	0	0	0	0.04
Additional Paid-In Capital	178,292	178,757	178,757	178,756.71	178,758	178,758	180,608	180,607.51
Retained Earnings	672	(969)	(3,025)	(5,289.32)	(6,019)	(8,525)	(10,489)	(13,623.59)
Treasury stock, at cost – 4 shares of common stock at March 31, 2026 and 35 at June 30, 2025	(395)	(860)	(860)	(859.89)	(860)	(395)	(1,432)	(1,016.63)
Total FONAR Corporation’s Stockholders’ Equity	178,570	176,929	174,873	172,608.19	171,880	169,839	168,688	165,968.00
Noncontrolling Interest	(14,114)	(14,067)	(13,478)	(12,503.57)	(11,621)	(10,888)	(9,861)	(9,179.61)
Total Equity	164,456	162,862	161,395	160,104.62	160,259	158,951	158,827	156,788.39
Common Stock	1	—	1	0.62	1	1	1	0.64
Total Liabilities and Equity	219,222	217,224	218,352	216,907.88	214,923	207,957	212,290	214,245.97

As filed on EDGAR · Not affiliated with the U.S. SEC · Not investment advice. Each column links to its filing.

Data on this page was fetched Nov 6, 2026, 8:35 AM ET. The filing on SEC.gov is the record.