FONR · As filed with the SEC

Fonar cash flow statement, 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 STATEMENTS OF CASH FLOWS (Unaudited) · USD thousands

USD thousands	Q3 FY26^† 3 months ended Mar 31, 2026	Q2 FY26^† 3 months ended Dec 31, 2025	Q1 FY25 3 months ended Sep 30, 2025	Q4 FY25^† 3 months ended Jun 30, 2025	Q3 FY25^† 3 months ended Mar 31, 2025	Q2 FY25^† 3 months ended Dec 31, 2024	Q1 FY25 3 months ended Sep 30, 2024	Q4 FY24^† 3 months ended Jun 30, 2024
Cash Flows from Operating Activities:
Profit or Loss	2,328^†	2,539^†	2,670	—	3,124^†	2,205^†	4,000	1,634.42^†
Adjustments to reconcile consolidated net income to net cash provided by operating activities:
Provision for credit losses	—	—	—	598.76^†	1,329^†	—	—	208.06^†
Depreciation Expense	1,106^†	1,151^†	1,190	—	1,238^†	1,235^†	1,063	—
Net Cash from Operating Activities	—	—	—	—	—	—	1,033	1,027.76^†
Recovery for credit losses	—	—	—	—	—	—	(27)	—
Net change in operating right-of-use assets and lease liabilities	—	128^†	125	—	—	(300)^†	—	—
Gain on sale of equipment – related party	—	—	—	—	—	—	—	(4.18)^†
(Recovery) provision for credit losses	—	(436)^†	99	—	—	1,306^†	—	—
Net change in operating right-of-use assets and lease liabilities	—	—	—	—	78^†	—	—	—
Income Tax Expense	(42)^†	161^†	35	(54.34)^†	(233)^†	245^†	866	(207.49)^†
Changes in operating assets and liabilities, net:
Accounts, medical and management fee receivable(s)	(3,037)^†	(771)^†	(1,544)	(1,865.77)^†	(6,705)^†	(157)^†	(278)	(2,841.14)^†
Notes receivable – related party	—	(13)^†	(12)	—	(13)^†	(13)^†	(13)	—
Notes receivable – related party	—	—	—	—	—	—	0	0.2^†
Inventories	(78)^†	(5)^†	64	(105.24)^†	151^†	(41)^†	(102)	219.23^†
Prepaid expenses and other current assets	(270)^†	(22)^†	340	(101.92)^†	(416)^†	(130)^†	(547)	23.61^†
Other assets	0^†	(37)^†	(378)	(0.53)^†	17^†	0^†	(11)	70.36^†
Accounts payable	376^†	(609)^†	1,218	77.44^†	272^†	(129)^†	(774)	179.64^†
Other current liabilities	936^†	(2,106)^†	(2,078)	3,204.57^†	4,007^†	(1,931)^†	(2,625)	4,044.96^†
Net Cash from Operating Activities	—	—	—	—	—	—	(796)	(785.35)^†
Finance lease liabilities	(61)^†	(61)^†	(41)	73.03^†	(67)^†	(49)^†	(37)	(54.57)^†
Customer deposits	80^†	250^†	(3)	—	198^†	11^†	(98)	—
Other liabilities	(20)^†	2^†	4	(18.17)^†	166^†	(10)^†	3	(8.72)^†
Net cash provided by operating activities	1,580^†	171^†	1,689	4,219.88^†	3,146^†	2,242^†	1,657	4,597.29^†
Cash Flows from Investing Activities:
Purchases of property and equipment	(171)^†	(398)^†	(1,866)	(646.58)^†	(593)^†	(747)^†	(1,805)	(414.96)^†
Cost of non-compete contract	0^†	0^†	(500)	—	—	—	—	—
Proceeds from short-term investments	—	—	(1)	—	—	—	—	—
Cost of patents	0^†	—	—	(0.33)^†	(5)^†	(7)^†	(13)	(8.89)^†
Net cash used in investing activities	(173)^†	(398)^†	(2,367)	(644.30)^†	(600)^†	(739)^†	(1,818)	(349.74)^†
Cash Flows from Financing Activities:
Repayment of borrowings and capital lease obligations	—	—	—	0.06^†	(56)^†	(32)^†	(26)	(12.90)^†
Proceeds from Stock Issuance	—	—	—	—	0^†	—	—	—
Purchase of treasury stock	—	—	—	—	(465)^†	(926)^†	(415)	—
Distributions to noncontrolling interests	(734)^†	(1,072)^†	(1,380)	(1,498.56)^†	(1,351)^†	(1,287)^†	(1,546)	(1,254.34)^†
Net cash used in financing activities	(734)^†	(1,072)^†	(1,380)	(1,499.14)^†	(1,872)^†	(2,113)^†	(1,987)	(1,888.07)^†
Net Decrease in Cash and Cash Equivalents	673^†	(1,299)^†	(2,058)	2,076.44^†	674^†	(610)^†	(2,148)	2,359.49^†
Cash and Cash Equivalents - Beginning of Period	52,977	54,276	56,334	54,257	53,583	54,193	56,341	53,982
Cash and Cash Equivalents - End of Period	53,650	52,977	54,276	56,333.64	54,257	53,583	54,193	56,341.19

† Derived: worked out from the filings, not stated in them. A fourth quarter is the 10-K year less the nine months in the third-quarter 10-Q; a quarter of cash flows is year to date less the prior year to date.

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