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
Cash Flows from Operating Activities:
Profit or Loss	2,328^†	2,539^†	2,670	—
Adjustments to reconcile consolidated net income to net cash provided by operating activities:
Provision for credit losses	—	—	—	598.76^†
Depreciation Expense	1,106^†	1,151^†	1,190	—
Net change in operating right-of-use assets and lease liabilities	—	128^†	125	—
(Recovery) provision for credit losses	—	(436)^†	99	—
Income Tax Expense	(42)^†	161^†	35	(54.34)^†
Changes in operating assets and liabilities, net:
Accounts, medical and management fee receivable(s)	(3,037)^†	(771)^†	(1,544)	(1,865.77)^†
Notes receivable – related party	—	(13)^†	(12)	—
Inventories	(78)^†	(5)^†	64	(105.24)^†
Prepaid expenses and other current assets	(270)^†	(22)^†	340	(101.92)^†
Other assets	0^†	(37)^†	(378)	(0.53)^†
Accounts payable	376^†	(609)^†	1,218	77.44^†
Other current liabilities	936^†	(2,106)^†	(2,078)	3,204.57^†
Finance lease liabilities	(61)^†	(61)^†	(41)	73.03^†
Customer deposits	80^†	250^†	(3)	—
Other liabilities	(20)^†	2^†	4	(18.17)^†
Net cash provided by operating activities	1,580^†	171^†	1,689	4,219.88^†
Cash Flows from Investing Activities:
Purchases of property and equipment	(171)^†	(398)^†	(1,866)	(646.58)^†
Cost of non-compete contract	0^†	0^†	(500)	—
Proceeds from short-term investments	—	—	(1)	—
Cost of patents	0^†	—	—	(0.33)^†
Net cash used in investing activities	(173)^†	(398)^†	(2,367)	(644.30)^†
Cash Flows from Financing Activities:
Repayment of borrowings and capital lease obligations	—	—	—	0.06^†
Distributions to noncontrolling interests	(734)^†	(1,072)^†	(1,380)	(1,498.56)^†
Net cash used in financing activities	(734)^†	(1,072)^†	(1,380)	(1,499.14)^†
Net Decrease in Cash and Cash Equivalents	673^†	(1,299)^†	(2,058)	2,076.44^†
Cash and Cash Equivalents - Beginning of Period	52,977	54,276	56,334	54,257
Cash and Cash Equivalents - End of Period	53,650	52,977	54,276	56,333.64

† 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.