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
Current Assets:
Cash and Cash Equivalents	—	—	—	56,333.64
Cash and Cash Equivalents	53,650	52,977	54,276	—
Short-Term Investments	122	121	122	120.49
Accounts Receivable	—	4,755	5,146	5,304.70
Accounts Receivable	4,717	—	—	—
Accounts receivable – related party	30	60	90	—
Medical receivable	25,592	24,470	24,486	24,489.81
Other Non-Operating Non-Current Assets	48,608	46,482	44,719	43,401.25
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
Inventory	—	—	—	2,812.68
Inventory	2,832	2,754	2,748	—
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
Total Current Assets	148,007	143,712	143,735	144,671.81
Accounts receivable – long-term	—	3,428	—	—
Accounts receivable – long-term	3,040	—	3,471	3,549.96
Deferred Tax Assets, Current	6,195	6,153	6,314	6,349.19
Property, Plant and Equipment	18,199	18,915	19,449	18,531.92
Note receivable – related party	592	580	567	554.86
Operating Lease Right-of-Use Asset	35,011	35,980	36,122	35,136.41
Other Non-Operating Non-Current Assets	207	264	320	376.57
Goodwill	4,269	4,269	4,269	4,269.28
Intangible Assets	2,811	3,032	3,251	2,992.20
Other Non-Operating Current Assets	891	891	854	475.68
Total Assets	219,222	217,224	218,352	216,907.88
Current Liabilities:
Accounts Payable	2,287	1,912	2,520	1,302.32
Other Non-Operating Current Liabilities	4,695	3,336	5,088	6,975.00
Deferred Revenue, Current	4,399	4,473	4,711	4,865.94
Unearned revenue on service contracts – related party	27	55	83	—
Operating Lease Liability, Current	3,810	3,750	3,668	3,382.68
Short-Term Debt	224	244	244	244.24
Customer deposits	681	601	351	354.24
Total Current Liabilities	16,123	14,371	16,665	17,124.41
Long-Term Liabilities:
Unearned revenue on service contracts	3,273	3,594	3,682	3,800.75
Deferred Tax Liabilities, Non-Current	321	321	321	321.16
Due to related party medical practices	93	93	93	92.66
Operating Lease Liability, Non-Current	34,797	35,765	35,918	35,148.91
Long-Term Debt	—	41	102	142.52
Other Non-Operating Current Liabilities	159	177	176	172.85
Total Long-Term Liabilities	38,643	39,991	40,292	39,678.85
Total Liabilities	54,766	54,362	56,957	56,803.26
EQUITY:
Class A Non Voting Preferred Stock	0	—	—	0.03
Preferred Stock	0	—	—	0
Common Stock	1	1	1	0.62
Common Class B	0	0	0	0
Common Class C	0	—	—	0.04
Additional Paid-In Capital	178,292	178,757	178,757	178,756.71
Retained Earnings	672	(969)	(3,025)	(5,289.32)
Treasury stock, at cost – 4 shares of common stock at March 31, 2026 and 35 at June 30, 2025	(395)	(860)	(860)	(859.89)
Total FONAR Corporation’s Stockholders’ Equity	178,570	176,929	174,873	172,608.19
Noncontrolling Interest	(14,114)	(14,067)	(13,478)	(12,503.57)
Total Equity	164,456	162,862	161,395	160,104.62
Common Stock	1	—	1	0.62
Total Liabilities and Equity	219,222	217,224	218,352	216,907.88

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