0000355019-15-000033.txt : 20151110 0000355019-15-000033.hdr.sgml : 20151110 20151106181256 ACCESSION NUMBER: 0000355019-15-000033 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 9 CONFORMED PERIOD OF REPORT: 20150930 FILED AS OF DATE: 20151109 DATE AS OF CHANGE: 20151106 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FONAR CORP CENTRAL INDEX KEY: 0000355019 STANDARD INDUSTRIAL CLASSIFICATION: ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845] IRS NUMBER: 112464137 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-10248 FILM NUMBER: 151213553 BUSINESS ADDRESS: STREET 1: 110 MARCUS DR CITY: MELVILLE STATE: NY ZIP: 11747 BUSINESS PHONE: 6316942929 MAIL ADDRESS: STREET 1: 110 MARCUS DRIVE CITY: MELVILLE STATE: NY ZIP: 11747 10-Q 1 fonar_10q-1stquarter.htm FONAR CORPORATION 10-Q

FORM 10-Q

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

[X] QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended SEPTEMBER 30, 2015

Commission file number 0-10248

FONAR CORPORATION

(Exact name of registrant as specified in its charter)

DELAWARE		11-2464137
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification No.)
110 Marcus Drive Melville, New York		11747
(Address of principal executive offices)		(Zip Code)

Registrant's telephone number, including area code: (631) 694-2929

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. YES _X_ NO ___

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (232.405 of this chapter) during the preceding 12 months (or for shorter period that the registrant was required to submit and post such files. YES _X_ NO ___

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See definition of accelerated filer, large accelerated filer or smaller reporting company in Rule 12b-2 of the Exchange Act.(Check one): Large accelerated filer___ Accelerated filer _X_ Non-accelerated filer___ Smaller reporting company ___

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). YES ___ NO _X_

Indicate the number of shares outstanding of each of the issuer's classes of common stock, as of the close of the latest practicable date.

Class	Outstanding at November 2, 2015
Common Stock, par value $.0001		6,050,840
Class B Common Stock, par value $.0001		146
Class C Common Stock, par value $.0001		382,513
Class A Preferred Stock, par value $.0001		313,438

Page 1

FONAR CORPORATION AND SUBSIDIARIES

INDEX

PART I - FINANCIAL INFORMATION	PAGE
Item 1. Financial Statements
Condensed Consolidated Balance Sheets - September 30, 2015 (Unaudited) and June 30, 2015		3
Condensed Consolidated Statements of Income for the Three Months Ended September 30, 2015 and September 30, 2014 (Unaudited)		6
Condensed Consolidated Statements of Cash Flows for the Three Months Ended September 30, 2015 and September 30, 2014 (Unaudited)		7
Notes to Condensed Consolidated Financial Statements (Unaudited)		8
Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations		17
Item 3. Quantitative and Qualitative Disclosures About Market Risk		25
Item 4. Controls and Procedures		26
PART II - OTHER INFORMATION		26
Item 1. Legal Proceedings		26
Item 1A. Risk Factors		26
Item 2. Unregistered Sales of Equity Securities and Use of Proceeds		29
Item 3. Defaults Upon Senior Securities		29
Item 4. Mine Safety Disclosures		29
Item 5. Other Information		29
Item 6. Exhibits		29
Signatures		29

Page 2

FONAR CORPORATION AND SUBSIDIARIES

CONDENSED CONSOLIDATED BALANCE SHEETS

(Amounts and shares in thousands, except per share amounts)

(UNAUDITED)

ASSETS

	September 30, 2015		June 30, 2015 *
Current Assets:
Cash and cash equivalents	$	10,973	$	9,449
Accounts receivable – net		4,591		3,791
Accounts receivable - related party		90		—
Medical receivable – net		9,442		9,082
Management and other fees receivable - net		14,484		14,058
Management and other fees receivable – related medical practices – net		3,600		3,507
Costs and estimated earnings in excess of billings on uncompleted contracts		682		682
Inventories		2,296		2,192
Prepaid expenses and other current assets		775		860
Total Current Assets		46,933		43,621
Deferred income tax asset		8,423		8,423
Property and equipment – net		12,439		12,901
Goodwill		1,767		1,767
Other intangible assets – net		8,647		8,950
Other assets		818		830
Total Assets	$	79,027	$	76,492

*Condensed from audited financial statements.

See accompanying notes to condensed consolidated financial statements.

Page 3

FONAR CORPORATION AND SUBSIDIARIES

CONDENSED CONSOLIDATED BALANCE SHEETS

(Amounts and shares in thousands, except per share amounts)

(UNAUDITED)

LIABILITIES AND STOCKHOLDERS’ EQUITY

	September 30, 2015		June 30, 2015 *
Current Liabilities:
Current portion of long-term debt and capital leases	$	2,478	$	2,490
Accounts payable		1,595		1,783
Other current liabilities		8,764		8,253
Unearned revenue on service contracts		4,714		4,187
Unearned revenue on service contracts – related party		83		—
Customer deposits		1,939		1,938
Billings in excess of costs and estimated earnings on uncompleted contracts		142		142
Total Current Liabilities		19,715		18,793
Long-Term Liabilities:
Deferred income tax liability		510		510
Due to related medical practices		233		237
Long-term debt and capital leases, less current portion		5,088		5,699
Other liabilities		485		469
Total Long-Term Liabilities		6,316		6,915
Total Liabilities		26,031		25,708

*Condensed from audited financial statements.

See accompanying notes to condensed consolidated financial statements.

Page 4

FONAR CORPORATION AND SUBSIDIARIES

CONDENSED CONSOLIDATED BALANCE SHEETS

(Amounts and shares in thousands, except per share amounts)

(UNAUDITED)

LIABILITIES AND STOCKHOLDERS’ EQUITY (Continued)

STOCKHOLDERS' EQUITY:	September 30, 2015			June 30, 2015 *
Class A non-voting preferred stock $.0001 par value; 453 shares authorized at September 30, 2015 and June 30, 2015, 313 issued and outstanding at September 30, 2015 and June 30, 2015	$	—		$	—
Preferred stock $.001 par value; 567 shares authorized at September 30, 2015 and June 30, 2015, issued and outstanding – none		—			—
Common Stock $.0001 par value; 8,500 shares authorized at September 30, 2015 and June 30, 2015, 6,062 issued at September 30, 2015 and June 30, 2015; 6,051 outstanding at September 30, 2015 and June 30, 2015		1			1
Class B Common Stock (10 votes per share) $.0001 par value; 227 shares authorized at September 30, 2015 and June 30, 2015; .146 issued and outstanding at September 30, 2015 and June 30, 2015		—			—
Class C Common Stock (25 votes per share) $.0001 par value; 567 shares authorized at September 30, 2015 and June 30, 2015, 383 issued and outstanding at September 30, 2015 and June 30, 2015		—			—
Paid-in capital in excess of par value		175,448			175,448
Accumulated deficit		(133,487	)		(136,349	)
Notes receivable from employee stockholders		(30	)		(32	)
Treasury stock, at cost - 12 shares of common stock at September 30, 2015 and June 30, 2015		(675	)		(675	)
Total Fonar Corporation’s Stockholders’ Equity		41,257			38,393
Noncontrolling interests		11,739			12,391
Total Stockholders' Equity		52,996			50,784
Total Liabilities and Stockholders' Equity	$	79,027		$	76,492

*Condensed from audited financial statements.

See accompanying notes to condensed consolidated financial statements.

Page 5

FONAR CORPORATION AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF INCOME

(Amounts and shares in thousands, except per share amounts)

(UNAUDITED)

	FOR THE THREE MONTHS ENDED SEPTEMBER 30,
REVENUES	2015			2014
Product sales - net	$	18		$	1,271
Service and repair fees - net		2,284			2,491
Service and repair fees - related parties - net		28			28
Patient fee revenue, net of contractual allowances and discounts		8,114			6,787
Provision for bad debts for patient fee		(3,507	)		(3,146	)
Management and other fees - net		8,829			8,738
Management and other fees - related medical practices - net		1,845			1,816
Total Revenues - Net		17,611			17,985
COSTS AND EXPENSES
Costs related to product sales		112			1,085
Costs related to service and repair fees		543			507
Costs related to service and repair fees - related parties		7			6
Costs related to patient fee revenue		2,228			1,899
Costs related to management and other fees		5,419			5,590
Costs related to management and other fees - related medical practices		1,058			979
Research and development		436			397
Selling, general and administrative		3,775			3,578
Provision for bad debts		418			506
Total Costs and Expenses		13,996			14,547
Income From Operations		3,615			3,438
Interest Expense		(150	)		(204	)
Investment Income		50			62
Income Before Provision for Income Taxes and Noncontrolling Interests		3,515			3,296
Provision for Income Taxes		50			40
Net Income		3,465			3,256
Net Income - Noncontrolling Interests		(603	)		(721	)
Net Income - Controlling Interests	$	2,862		$	2,535
Net Income Available to Common Stockholders	$	2,676		$	2,370
Net Income Available to Class A Non-Voting Preferred Stockholders	$	139		$	123
Net Income Available to Class C Common Stockholders	$	47		$	42
Basic Net Income Per Common Share Available to Common Stockholders	$	0.44		$	0.39
Diluted Net Income Per Common Share Available to Common Stockholders	$	0.43		$	0.38
Basic and Diluted Income Per Share - Class C Common	$	0.12		$	0.11
Weighted Average Basic Shares Outstanding - Common Stockholders		6,050			6,050
Weighted Average Diluted Shares Outstanding - Common Stockholders		6,178			6,178
Weighted Average Basic Shares Outstanding - Class C Common		383			383
Weighted Average Diluted Shares Outstanding - Class C Common		383			383

See accompanying notes to condensed consolidated financial statements.

Page 6

FONAR CORPORATION AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

(Amounts and shares in thousands, except per share amounts)

(UNAUDITED)

	FOR THE THREE MONTHS ENDED SEPTEMBER 30,
	2015			2014
Cash Flows from Operating Activities:
Net income	$	3,465		$	3,256
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization		829			888
Provision for bad debts		418			506
Compensatory element of stock issuances		—			53
Stock issued for costs and expenses		—			76
(Increase) decrease in operating assets, net:
Accounts, medical and management fee receivable(s)		(2,186	)		(2,111	)
Notes receivable		11			81
Costs and estimated earnings in excess of billings on uncompleted contracts		—			(860	)
Inventories		(104	)		22
Prepaid expenses and other current assets		73			284
Other assets		12			(5	)
Increase (decrease) in operating liabilities, net:
Accounts payable		(187	)		323
Other current liabilities		1,120			865
Customer deposits		1			(357	)
Other liabilities		16			(123	)
Due to related medical practices		(4	)		(6	)
Net cash provided by operating activities		3,464			2,892
Cash Flows from Investing Activities:
Purchases of property and equipment		(45	)		(26	)
Cost of patents		(19	)		(46	)
Net cash used in investing activities		(64	)		(72	)
Cash Flows from Financing Activities:
Repayment of borrowings and capital lease obligations		(623	)		(921	)
Distributions to noncontrolling interests		(1,255	)		(1,191	)
Repayment of notes receivable from employee stockholders		2			2
Net cash used in financing activities		(1,876	)		(2,110	)
Net Increase in Cash and Cash Equivalents		1,524			710
Cash and Cash Equivalents - Beginning of Period		9,449			9,952
Cash and Cash Equivalents - End of Period	$	10,973		$	10,662

See accompanying notes to condensed consolidated financial statements.

Page 7

FONAR CORPORATION AND SUBSIDIARIES

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

SEPTEMBER 30, 2015 and 2014

(Amounts and shares in thousands, except per share amounts)

(UNAUDITED)

NOTE 1 – DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION

Description of Business

Effective July 1, 2015, the Company restructured the corporate organization of the management of diagnostic imaging centers segment of our business. The reorganization was structured to more completely integrate the operations of Health Management Corporation of America and HDM. Imperial contributed all of its assets (which were utilized in the business of Health Management Corporation of America) to HDM and received a 24.2% interest in HDM. Health Management Corporation of America retained a direct ownership interest of 45.8% in HDM, and the original investors in HDM retained a 30.0% ownership interest in the newly expanded HDM. The entire management of diagnostic imaging centers business segment is now being conducted by HDM, operating under the name, ”Health Management Company of America”.

Basis of Presentation

The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three months ended September 30, 2015, are not necessarily indicative of the results that may be expected for the fiscal year ending June 30, 2016. For further information, refer to the consolidated financial statements and footnotes thereto included in the Company's Annual Report on Form 10-K filed on September 29, 2015 for the fiscal year ended June 30, 2015.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Principles of Consolidation

The unaudited condensed consolidated financial statements include the accounts of FONAR Corporation, its majority and wholly-owned subsidiaries and partnerships (collectively the “Company”). All significant intercompany accounts and transactions have been eliminated in consolidation.

Earnings Per Share

Basic earnings per share (“EPS”) is computed based upon the weighted average number of shares of common stock and stock equivalents outstanding, net of common stock. In accordance with ASC topic 260-10, “Participating Securities and the Two-Class method”, the Company used the Two-Class method for calculating basic income per share and applied the if converted method in calculating diluted income per share for the three months ended September 30, 2015 and 2014.

Diluted EPS reflects the potential dilution from the exercise or conversion of all dilutive securities into common stock based on the average market price of common shares outstanding during the period. For the three months ended September 30, 2015 and 2014, diluted EPS for common shareholders includes 128 shares upon conversion of Class C Common.

Page 8

FONAR CORPORATION AND SUBSIDIARIES

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

SEPTEMBER 30, 2015 and 2014

(Amounts and shares in thousands, except per share amounts)

(UNAUDITED)

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Earnings Per Share (Continued)

	Three months ended September 30, 2015						Three months ended September 30, 2014
	Total		Common Stock		Class C Common Stock		Total		Common Stock		Class C Common Stock
Basic Numerator: Net income available to common stockholders	$	2,862	$	2,676	$	47	$	2,535	$	2,370	$	42
Denominator: Weighted average shares outstanding		6,050		6,050		383		6,050		6,050		383
Basic income per common share	$	0.47	$	0.44	$	0.12	$	0.42	$	0.39	$	0.11
Diluted Denominator: Weighted average shares outstanding				6,050		383				6,050		383
Convertible Class C Stock				128		—				128		—
Total Denominator for diluted earnings per share				6,178		383				6,178		383
Diluted income per common share			$	0.43	$	0.12			$	0.38	$	0.11

Recent Accounting Pronouncements

The FASB has issued ASU No. 2014-09, Revenue from Contracts with Customers. This ASU supercedes the revenue recognition requirements in Accounting Standards Codification 605 - Revenue Recognition and most industry-specific guidance throughout the Codification. The standard requires that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. This ASU is effective for annual reporting periods beginning after December 15, 2017, including interim periods within the reporting period and should be applied retrospectively to each prior reporting period presented or retrospectively with the cumulative effect of initially applying the ASU recognized at the date of initial application. The adoption of this standard is not expected to have a material impact on the Company’s condensed consolidated financial position and results of operations.

In July 2015, the FASB issued Accounting Standards Update No. 2015-11, “Simplifying the Measurement of Inventory” (“ASU 2015-11”). ASU 2015-11 requires an entity to measure inventory at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. Subsequent measurement is unchanged for inventory measured using last-in, first-out (“LIFO”) or the retail inventory method. It is effective for annual reporting periods beginning after December 15, 2016. The amendments should be applied prospectively with earlier application permitted as of the beginning of an interim or annual reporting period. The adoption of this standard is not expected to have a material impact on the Company’s condensed consolidated financial position and results of operations.

Page 9

FONAR CORPORATION AND SUBSIDIARIES

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

SEPTEMBER 30, 2015 and 2014

(Amounts and shares in thousands, except per share amounts)

(UNAUDITED)

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Recent Accounting Pronouncements (Continued)

FASB, the Emerging Issues Task Force and the SEC have issued certain other accounting standards, updates, and regulations as of September 30, 2015 that will become effective in subsequent periods; however, management does not believe that any of those updates would have significantly affected our financial accounting measures or disclosures had they been in effect during 2015 or 2014, and it does not believe that any of those pronouncements will have a significant impact on our consolidated financial statements at the time they become effective.

Reclassifications

Certain prior year amounts have been reclassified to conform to the current year presentation. The reclassifications did not have any effect on reported consolidated net income for any periods presented.

NOTE 3 – ACCOUNTS RECEIVABLE, MEDICAL RECEIVABLE AND MANAGEMENT AND OTHER FEES RECEIVABLE

Accounts Receivable, Medical Receivable and Management and Other Fees Receivable

Receivables, net is comprised of the following September 30, 2015, and June 30, 2015:

	September 30, 2015
		Gross Receivable		Allowance for doubtful accounts		Net
Accounts receivable	$	4,953	$	362	$	4,591
Accounts receivable - related party	$	90		—	$	90
Medical receivable	$	28,408	$	18,966	$	9,442
Management and other fees receivable	$	28,174	$	13,690	$	14,484
Management and other fees receivable from related medical practices ("PC’s")	$	4,003	$	403	$	3,600

	June 30, 2015
		Gross Receivable		Allowance for doubtful accounts		Net
Accounts receivable	$	4,153	$	362	$	3,791
Accounts receivable - related party	$	—		—	$	—
Medical receivable	$	24,541	$	15,459	$	9,082
Management and other fees receivable	$	27,330	$	13,272	$	14,058
Management and other fees receivable from related medical practices ("PC’s")	$	3,910	$	403	$	3,507

The Company's customers are concentrated in the healthcare industry.

Page 10

FONAR CORPORATION AND SUBSIDIARIES

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

SEPTEMBER 30, 2015 and 2014

(Amounts and shares in thousands, except per share amounts)

(UNAUDITED)

NOTE 3 – ACCOUNTS RECEIVABLE, MEDICAL RECEIVABLE AND MANAGEMENT AND OTHER FEES RECEIVABLE (CONTINUED)

Accounts Receivable

Credit risk with respect to the Company’s accounts receivable related to product sales and service and repair fees is limited due to the customer advances received prior to the commencement of work performed and the billing of amounts to customers as sub-assemblies are completed. Service and repair fees are billed on a monthly or quarterly basis and the Company does not continue providing these services if accounts receivable become past due. The Company controls credit risk with respect to accounts receivable from service and repair fees through its credit evaluation process, credit limits, monitoring procedures and reasonably short collection terms. The Company performs ongoing credit authorizations before a product sales contract is entered into or service and repair fees are provided.

Medical Receivables

Medical receivables are due under fee-for-service contracts from third party payors, such as hospitals, government sponsored healthcare programs, patient’s legal counsel and directly from patients. Substantially all the revenue relates to patients residing in Florida. The carrying amount of the medical receivable is reduced by an allowance that reflects management’s best estimate of the amounts that will not be collected. The Company continuously monitors collections from its clients and maintains an allowance for bad debts based upon the Company’s historical collection experience. The Company determines allowances for contractual adjustments and uncollectible accounts based on specific agings, specific payor collection issues that have been identified and based on payor classifications and historical experience at each site.

Management and Other Fees Receivable

The Company's receivables from the related and non-related professional corporations (PC's) substantially consist of fees outstanding under management agreements. Payment of the outstanding fees is dependent on collection by the PC's of fees from third party medical reimbursement organizations, principally insurance companies and health management organizations.

Payment of the management fee receivables from the PC’s may be impaired by the inability of the PC’s to collect in a timely manner their medical fees from the third party payors, particularly insurance carriers covering automobile no-fault and workers compensation claims due to longer payment cycles and rigorous informational requirements and certain other disallowed claims. Approximately 60% and 54% of the PCs’ net revenues for the three months ended September 30, 2015 and 2014, respectively, were derived from no-fault and personal injury protection claims. The Company considers the aging of its accounts receivable in determining the amount of allowance for doubtful accounts. The Company generally takes all legally available steps to collect its receivables. Credit losses associated with the receivables are provided for in the condensed consolidated financial statements and have historically been within management's expectations.

Net revenues from management and other fees charged to the related PCs accounted for approximately 10.5% and 10.1% of the consolidated net revenues for the three months ended September 30, 2015 and 2014, respectively.

Tallahassee Magnetic Resonance Imaging, PA, Stand Up MRI of Boca Raton, PA and Stand Up MRI & Diagnostic Center, PA (all related medical practices) entered into a guaranty agreement, pursuant to which they cross guaranteed all management fees which are payable to the Company, which have arisen under each individual management agreement.

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FONAR CORPORATION AND SUBSIDIARIES

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

SEPTEMBER 30, 2015 and 2014

(Amounts and shares in thousands, except per share amounts)

(UNAUDITED)

NOTE 3 – ACCOUNTS RECEIVABLE, MEDICAL RECEIVABLE AND MANAGEMENT AND OTHER FEES RECEIVABLE (CONTINUED)

Management and Other Fees Receivable (Continued)

The Company’s patient fee revenue, net of contractual allowances and discounts less the provision for bad debts for the three months ended September 30, 2015 and 2014 are summarized in the following table.

	For the Three Months Ended September 30,
	2015			2014
Commercial Insurance/ Managed Care	$	1,071		$	1,080
Medicare/Medicaid		275			297
Workers' Compensation/Personal Injury		5,308			3,695
Other		1,460			1,715
Patient Fee Revenue, net of contractual allowances and discounts		8,114			6,787
Provision for Bad Debts		(3,507	)		(3,146	)
Net Patient Fee for Revenue	$	4,607		$	3,641

NOTE 4 - INVENTORIES

Inventories included in the accompanying condensed consolidated balance sheets consist of the following:

	September 30, 2015		June 30, 2015
Purchased parts, components and supplies	$	2,207	$	2,043
Work-in-process		89		149
TOTAL INVENTORIES	$	2,296	$	2,192

NOTE 5 - COSTS AND ESTIMATED EARNINGS ON UNCOMPLETED CONTRACTS

Information relating to uncompleted contracts is as follows:

	September 30, 2015		June 30, 2015
Costs incurred on uncompleted contracts	$	1,862	$	1,862
Estimated earnings		1,371		1,371
Subtotal		3,233		3,233
Less: Billings to date		2,693		2,693
Total Costs and estimated earnings in excess of billings on uncompleted contracts	$	540	$	540

Included in the accompanying condensed consolidated balance sheets under the following captions:

	September 30, 2015		June 30, 2015
Costs and estimated earnings in excess of billings on uncompleted contracts	$	682	$	682
Less: Billings in excess of costs and estimated earnings on uncompleted contracts		142		142
Total Costs and estimated earnings in excess of billings on uncompleted contracts	$	540		540

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FONAR CORPORATION AND SUBSIDIARIES

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

SEPTEMBER 30, 2015 and 2014

(Amounts and shares in thousands, except per share amounts)

(UNAUDITED)

NOTE 6 – OTHER INTANGIBLE ASSETS

Other intangible assets, net of accumulated amortization, in the accompanying condensed consolidated balance sheets consist of the following:

	September 30, 2015		June 30, 2015
Capitalized software development costs	$	7,005	$	7,005
Patents and copyrights		4,566		4,547
Non-compete		4,100		4,100
Customer relationships		3,800		3,800
Gross Other intangible assets		19,471		19,452
Less: Accumulated amortization		10,824		10,502
Other Intangible Assets	$	8,647	$	8,950

Amortization of patents and copyrights for the three months ended September 30, 2015 and 2014 amounted to $47 and $45, respectively.

Amortization of capitalized software development costs for the three months ended September 30, 2015 and 2014 amounted to $81 and $83, respectively.

Amortization of non-compete for the three months ended September 30, 2015 and 2014 amounted to $146 and $146, respectively.

Amortization of customer relationships for the three months ended September 30, 2015 and 2014 amounted to $48 and $48, respectively.

NOTE 7 – OTHER CURRENT LIABILITIES

Other current liabilities in the accompanying condensed consolidated balance sheets consist of the following:

	September 30, 2015		June 30, 2015
Accrued salaries, commissions and payroll taxes	$	807	$	992
Accrued interest		117		117
Litigation accruals		497		521
Sales tax payable		2,597		2,539
Legal and other professional fees		412		344
Accounting fees		162		235
Self-funded health insurance reserve		450		510
Interest and penalty - sales tax		2,556		2,509
Other		1,166		486
Other Current Liabilities	$	8,764	$	8,253

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FONAR CORPORATION AND SUBSIDIARIES

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

SEPTEMBER 30, 2015 and 2014

(Amounts and shares in thousands, except per share amounts)

(UNAUDITED)

NOTE 8 - SEGMENT AND RELATED INFORMATION

The Company operates in two industry segments - manufacturing and the servicing of medical equipment and management of diagnostic imaging centers.

The accounting policies of the segments are the same as those described in the summary of significant accounting policies as disclosed in the Company’s 10-K as of June 30, 2015. All inter-segment sales are market-based. The Company evaluates performance based on income or loss from operations.

Summarized financial information concerning the Company's reportable segments is shown in the following table:

	Medical Equipment			Management Of Diagnostic Imaging Centers		Totals
For the three months ended Sept. 30, 2015
Net revenues from external customers	$	2,330		$	15,281	$	17,611
Inter-segment net revenues	$	524		$	—	$	524
(Loss) Income from operations	$	(63	)	$	3,678	$	3,615
Depreciation and amortization	$	78		$	751	$	829
Capital expenditures	$	19		$	45	$	64
For the three months ended Sept. 30, 2014
Net revenues from external customers	$	3,790		$	14,195	$	17,985
Inter-segment net revenues	$	501		$	—	$	501
Income from operations	$	378		$	3,060	$	3,438
Depreciation and amortization	$	76		$	812	$	888
Capital expenditures	$	46		$	26	$	72

NOTE 9 – SUPPLEMENTAL CASH FLOW INFORMATION

During the three months ended September 30, 2015 and September 30, 2014, the Company paid $102 and $159 for interest, respectively.

During the three months ended September 30, 2015 and September 30, 2014, the Company paid $50 and $40 for income taxes, respectively.

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NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

SEPTEMBER 30, 2015 and 2014

(Amounts and shares in thousands, except per share amounts)

(UNAUDITED)

NOTE 10 – COMMITMENTS AND CONTINGENCIES

Litigation

The Company is subject to legal proceedings and claims arising from the ordinary course of its business, including personal injury, customer contract and employment claims. In the opinion of management, the aggregate liability, if any, with respect to such actions, will not have a material adverse effect on the consolidated financial position or results of operations of the Company.

There were no material changes in litigation from that reported in our Form 10-K for the fiscal year ended June 30, 2015.

Other Matters

The Company is also delinquent in filing sales tax returns for certain states, for which the Company has transacted business. As of September 30, 2015, the Company has recorded tax obligations of approximately $2,597 plus interest and penalties of approximately $2,556. The Company is in the process of determining the regulatory requirements in order to become compliant.

The Company maintains a self-funded health insurance program with a stop-loss umbrella policy with a third party insurer to limit the maximum potential liability for individual claims to $100 per person and for a maximum potential claim liability based on member enrollment. With respect to this program, the Company considers historical and projected medical utilization data when estimating its health insurance program liability and related expense. As of September 30, 2015 and June 30, 2015, the Company had approximately $450 and $510, respectively, in reserve for its self-funded health insurance programs. The reserves are included in “Other current liabilities” in the condensed consolidated balance sheets.

The Company regularly analyzes its reserves for incurred but not reported claims, and for reported but not paid claims related to its reinsurance and self-funded insurance programs. The Company believes its reserves are adequate. However, significant judgment is involved in assessing these reserves such as assessing historical paid claims, average lags between the claims’ incurred date, reported dates and paid dates, and the frequency and severity of claims. There may be differences between actual settlement amounts and recorded reserves and any resulting adjustments are included in expense once a probable amount is known. There were no significant adjustments recorded in the periods covered by this report.

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NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

SEPTEMBER 30, 2015 and 2014

(Amounts and shares in thousands, except per share amounts)

(UNAUDITED)

NOTE 11 - INCOME TAXES

ASC topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a corporate tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. Differences between tax positions taken or expected to be taken in a tax return and the benefit recognized and measured pursuant to the interpretation are referred to as “unrecognized benefits”. A liability is recognized (or amount of net operating loss carryforward or amount of tax refundable is reduced) for an unrecognized tax benefit because it represents an enterprise’s potential future obligation to the taxing authority for a tax position that was not recognized as a result of applying the provisions of ASC topic 740.

In accordance with ASC topic 740, interest costs related to unrecognized tax benefits are required to be calculated (if applicable) and would be classified as “Interest expense, net”. Penalties if incurred would be recognized as a component of “Selling, general and administrative” expenses.

The Company files corporate income tax returns in the United States (federal) and in various state and local jurisdictions. In most instances, the Company is no longer subject to federal, state and local income tax examinations by tax authorities for years prior to 2009.

The Company recorded a deferred tax asset of $8,423 and a deferred tax liability of $510 as of September 30, 2015, primarily relating to net operating loss carryforwards of approximately $122,926 available to offset future taxable income through 2034. The net operating losses begin to expire in 2019 for federal tax purposes and in 2015 for state income tax purposes.

The ultimate realization of deferred tax assets is dependent on the generation of future taxable income during the periods in which those temporary differences become deductible. The Company considers projected future taxable income and tax planning strategies in making this assessment. At present, the Company does have a sufficient history of income and anticipates profitability in the coming years and has concluded that it is more-likely-than-not that the Company will be able to realize a portion of its tax benefits in the near future and therefore a valuation allowance was established for the partial value of the deferred tax asset.

A valuation allowance will be maintained until sufficient positive evidence exists to support the reversal of the remainder of the valuation. Should the Company continue to remain profitable in future periods with supportable trends, the valuation allowance will be reversed accordingly.

NOTE 12 – SUBSEQUENT EVENTS

The Company has evaluated events that occurred subsequent to September 30, 2015 and through the date the condensed consolidated financial statements were issued.

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Item 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS.

For the three month period ended September 30, 2015, we reported a net income of $3.5 million on revenues of $17.6 million as compared to net income of $3.3 million on revenues of $18.0 million for the three month period ended September 30, 2014. Operating income increased 5.1% from $3.4 million for the three month period ended September 30, 2014 to $3.6 million for the three month period ended September 30, 2015.

The revenue decrease of 2.1%, from $18.0 million for the first three months of fiscal 2015 to $17.6 million for the first three months of fiscal 2016, was due to a decrease in product sales from $1.3 million for the first three months of fiscal 2015 to $18,000 for the first three months of fiscal 2015. There was also a decrease of 8.3% of service and repair fees from $2.5 million for the first three months of fiscal 2015 to $2.3 million for the three months of fiscal 2016.

Offsetting these decreases, however, net patient fees increased by 26.5% to $4.6 million for the first three months of fiscal 2016 from $3.6 million for the first three months of fiscal 2015 (patient fees less the provision for bad debts for patient fees). Patient fees represent fees for services paid directly by patients to facilities owned by us. All patient fees are derived from Florida facilities.

The decrease in the amount of our revenues was slightly smaller than the decrease in the amount of our costs and expenses, and as a result, our operating income of $3.6 million for the three months ended September 30, 2015 was slightly higher than our operating income of $3.4 million for the three months ended September 30, 2014. In terms of percentages, costs and expenses decreased 3.8% from $14.5 million in the first three months of fiscal 2015 to $14.0 million in the first three months of fiscal 2016, while revenues decreased only 2.0%, from $18.0 million in the first three months of fiscal 2015 to $17.6 million in the first three months of fiscal 2016.

Fonar’s wholly-owned subsidiary, Health Management Corporation of America (“HMCA”), is the controlling, but not sole owner of two limited liability companies, Imperial Management Services, LLC (“Imperial”) and Health Diagnostics Management, LLC (“HDM”). Effective July 1, 2015, the Company restructured the corporate organization of the management of the diagnostic imaging centers segment of the business. The reorganization was structured to more completely integrate the operations of HMCA and HDM. Imperial Management Services LLC contributed all of its assets (which had been utilized in the business of HMCA) to HDM and received a 24.2% interest in HDM. HMCA retained a direct ownership interest of 45.8% in HDM, and the original investors in HDM retained a 30.0% ownership interest in the newly expanded HDM. The entire management of diagnostic imaging centers business segment is now being conducted by HDM, operating under the name “Health Management Company of America”. For the sake of simplicity, HMCA, Imperial and HDM are referred to as “HMCA”, unless otherwise indicated.

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Forward Looking Statements

Certain statements made in this Quarterly Report on Form 10-Q are "forward-looking statements" (within the meaning of the Private Securities Litigation Reform Act of 1995) regarding the plans and objectives of Management for future operations. Such statements involve known and unknown risks, uncertainties and other factors that may cause our actual results, performance or achievements to be materially different from any future results, performance or achievements expressed or implied by such forward-looking statements. The forward-looking statements included herein are based on current expectations that involve numerous risks and uncertainties. Our plans and objectives are based, in part, on assumptions involving the expansion of business. Assumptions relating to the foregoing involve judgments with respect to, among other things, future economic, competitive and market conditions and future business decisions, all of which are difficult or impossible to predict accurately and many of which are beyond our control. Although we believe that our assumptions underlying the forward-looking statements are reasonable, any of the assumptions could prove inaccurate and, therefore, there can be no assurance that the forward-looking statements included in this Report will prove to be accurate. In light of the significant uncertainties inherent in the forward-looking statement included herein, the inclusion of such information should not be regarded as a representation by us or any other person that our objectives and plans will be achieved.

Results of Operations

We operate in two industry segments: the manufacture and servicing of medical (MRI) equipment, our traditional business, which is conducted directly by Fonar, and diagnostic facilities management services, which is conducted through HMCA and its subsidiaries.

Manufacturing and Service of MRI Equipment

Revenues from MRI product sales decreased 98.6% to $18,000 for the first three months of fiscal 2016 from $1.3 million for the first three months of fiscal 2015. Costs related to product sales also decreased, by 89.7%, from $1.1 million for the three month period ended September 30, 2014 to $112,000 for the three month period ended September 30, 2015. These decreases reflect a volatility resulting from low sales volume. During the first three months of fiscal 2015 we sold one scanner; during the first three months of fiscal 2016 we sold no scanners. Continuing tight credit and economic uncertainty, together with lower reimbursement rates for MRI scans, have depressed the market for our MRI scanner products.

Service revenues decreased 8.3% from $2.5 million for the three month period ended September 30, 2014 to $2.3 million for the three month period ended September 30, 2015. The changes in service revenues reflect the net result of newer customers entering into service contracts following the expiration of their warranties offset by older scanners being taken out of service. Continuing lower sales volumes have been a factor ultimately contributing to decreasing service revenues.

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Costs relating to providing service for the first three months of fiscal 2016 increased by 7.2% from $513,000 in the first three months of fiscal 2015 to $550,000 in the first three months of fiscal 2016. We believe that an important factor in controlling our service costs is our ability to monitor the performance of customers’ scanners from our facilities in Melville, New York on a daily basis, and to detect and repair any irregularities before more serious problems result.

There were approximately $150,000 in foreign revenues for the first three months of fiscal 2016 as compared to approximately $1.5 million in foreign revenues for the first three months of fiscal 2015, representing a decrease in foreign revenues of 90%. We do not regard this as a material trend, but as part of a normal although sometimes volatile variation resulting from low volumes of foreign sales.

We recognize MRI scanner sales revenues on the “percentage of completion” basis, which means the revenues are recognized as the scanner is manufactured. Revenues recognized in a particular quarter do not necessarily reflect new orders or progress payments made by customers in that quarter. We build the scanner as the customer meets certain benchmarks in its site preparation in order to minimize the time lag between incurring costs of manufacturing and our receipt of the cash progress payments from the customer which are due upon delivery. Consequently, there can be a disparity between the revenues recognized in a fiscal period and the number of product sales. Generally, the revenues from a scanner sale are recognized in a fiscal quarter or quarters following the quarter in which the sale was made.

Revenues for the medical equipment segment as a whole decreased by 38.5% to $2.3 million for the three months of fiscal 2016 from $3.8 million for the first three months of fiscal 2015. Operating results for our medical equipment segment decreased to an operating loss of $63,000 for the first three months of fiscal 2016 as compared to an operating income of $378,000 for the first three months of fiscal 2015. For the first three months of fiscal 2016, our medical equipment segment recognized a net loss of $121,000, compared to a net income of $342,000 in the same period of fiscal 2015.

Diagnostic Facilities Management Services

HMCA revenues increased in the first three months of fiscal 2016 by 7.7% to $15.3 million from $14.2 million for the first three months of fiscal 2015. The percentage of our revenues derived from our diagnostic facilities management segment relative to the percentage of our revenues derived from our medical equipment segment increased to 86.8% for the first three months of fiscal 2016 from 78.9% for the first three months of fiscal 2015).

The increase in HMCA revenues is principally due to HMCA’s success in marketing the scanning services of the facilities managed or owned by HMCA, notwithstanding the decrease in reimbursement rates paid for MRI scans by insurers, Medicare and other government programs. These developments are not unique to HMCA or HMCA’s clients but are being experienced by the industry in general.

HMCA’s efforts are countering effect of lower reimbursement rates by increasing the scan volume of the facilities it owns or manages.

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As a result of our vigorous marketing efforts, the number of scans performed at our centers and at our client’s centers increased from 35,455 in the first three months of fiscal 2015 to 38,238 in the first three months of fiscal 2016.

We manage twenty-four sites, twenty-three of which are equipped with Fonar Upright® MRI scanners (our Stand-Up® MRI Scanners are also called Upright® MRI Scanners). HMCA experienced an operating income of $3.7 million for the first three months of fiscal 2016 compared to operating income of $3.1 million for the first three months of fiscal 2015.

HMCA’s cost of revenues for the first three months of fiscal 2016 as compared to the first three months of fiscal 2015 increased by 2.8% from $8.5 million to $8.7 million.

Consolidated

For the first three months of fiscal 2016, our consolidated net revenues decreased by 2.1% to $17.6 million from $18.0 million for the first three months of fiscal 2015, and total costs and expenses decreased by 3.8% to $14.0 million for the first three months of fiscal 2016 from $14.5 million for the first three months of fiscal 2015. As a result, our operating income increased 5.1% to $3.6 million in the first three months of fiscal 2016 from $3.4 million in the first three months of fiscal 2015 notwithstanding the 2.1% decrease in net revenues.

Selling, general and administrative expenses increased by 5.5% to $3.8 million in the first three months of fiscal 2016 from $3.6 million in the first three months of fiscal 2015. The compensatory element of stock issuances, which is included in selling, general and administrative expenses, decreased, by 100%, to $0 for the first three months of fiscal 2016 from $53,200 for the first three months of fiscal 2015.

Research and development expenses increased by 9.8% to $436,000 for the first three months of fiscal 2016 from $397,000 for the first three months of fiscal to 2015.

Interest expense in the first three months of fiscal 2016 decreased by 26.5% to $150,000 from $204,000 in the first three months of fiscal 2015. The decrease was due to the repayment of debt incurred by Fonar in connection with the acquisition of HDM.

Inventories increased to $2.3 million at September 30, 2015 as compared to $2.2 million at June 30, 2015. This represents our purchase of raw materials and components in our business operations.

Net Management fee and medical receivables increased by 3.3% to $27.5 million at September 30, 2015 from $26.6 million at June 30, 2015 due to slower collections.

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The results of operations for the first three months of fiscal 2016 reflect an increase in revenues from management, patient and other fees, as compared to the first three months of fiscal 2015 ($15.3 million for the first three months of fiscal 2016 as compared to $14.2 million for the first three months of fiscal 2015), and an decrease in MRI equipment segment revenues ($2.3 million as compared to $3.8 million). Revenues were 13.2% from the MRI equipment segment as compared to 86.2% from HMCA, for the first three months of fiscal 2016, as compared to 21.1% from the MRI equipment segment and 78.9% from HMCA for the first three months of fiscal 2015. We do not believe that these variations constitute a trend.

The implementation of the Patient Protection and Affordable Care Act (PPACA) is likely to have a profound impact on the healthcare industry. We are beginning to see some impact of the Act on our business, in the reduction of reimbursement rates, but are unable to predict the degree of the effect of the new legislative mandates and regulations on our MRI equipment segment or HMCA in the future.

We are committed to improving our operating results and dealing with the challenges posed by new legislative and regulatory requirements. Nevertheless, factors beyond our control, such as the timing and rate of market growth which depend on economic conditions, including the availability of credit, payor reimbursement rates and policies, and unexpected expenditures or the timing of such expenditures, make it problematical to forecast future operating results.

As mentioned, one of the effects of the PPACA on our business has been the reduction in Medicare reimbursement rates for MRI scans. This also has resulted in a reduction in the reimbursement rates by commercial insurers and government programs which tie their reimbursement rates to those of Medicare. Nevertheless, the increased patient volume of the scanning centers has enabled us to maintain a healthy profitability in spite of these challenges. We believe we are pursuing the correct policies to cope with these problems and to improve the Company’s operating results.

Our Upright® MRI (also referred to as the Stand-Up® MRI), together with our works-in-progress, are intended to significantly improve our competitive position.

The Upright® MRI scanner, which operates at 6000 gauss (.6 Tesla) field strength, allows patients to be scanned while standing, sitting, reclining and in multiple flexion and extension positions. It is common in visualizing the spine that abnormalities are visualized in some positions and not others. This enables surgical corrections that heretofore would be unaddressable for lack of visualizing the symptom causing the pathology and therefore, in general enables the treating physician to achieve a better treatment outcome for his patient. A floor-recessed elevator brings the patient to the height appropriate for the targeted image region. A custom-built multi-position adjustable bed will allow patients to sit or lie on their backs, sides or stomachs at any angle. This allows the MRI technologist to ask the patient to position himself/herself in the exact position that generates his/her pain so that images of the patient in the position that explicitly generates the patient’s pain can be nailed down. Full-range-of-motion studies of the joints in virtually any direction are possible, a particularly promising feature for sports injuries.

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In addition FONAR has announced the publication of a new book “THE CRANIOCERVICAL SYNDROME and MRI” that highlights the unique attributes of FONAR UPRIGHT® MRI Imaging (S. Karger, A.G. based in Basel, Switzerland- www.karger.com/Book/Home/261956) which has been published by S. Karger, a 125 year old company and an academic publisher of scientific and medical journals and books. The seven chapter monograph examines the rapid advances in MRI made possible by the FONAR UPRIGHT® Multi-Position MRI that are transforming the treatment of patients suffering from the craniocervical syndrome (CCS). It is written by leading international experts in the field to practitioners with a better understanding of the subtle anatomy and MRI appearances at the craniocervical junction, along with insight into the clinical significance of cerebrospinal fluid (CSF) flow measurements and its potential role in generating the devastating impairments of the neurodegenerative diseases: Alzheimer’s (5.1 million patients in the United States), childhood and adult Autism (3.0 million), Parkinson’s (1.0 million), Multiple Sclerosis (250,000-350,000) and Amyotrophic Lateral Sclerosis (ALS) (30,000). It calls attention to the revolutionary importance of FONAR’s new UPRIGHT® MRI imaging technology and the prospect of significantly relieving the suffering of the above totaled 9.38 million patients afflicted with these disorders.

Fonar also announced a major diagnostic breakthrough in multiple sclerosis achieved with advanced Upright® MRI. Medical researchers at FONAR published a paper reporting a diagnostic breakthrough in multiple sclerosis (MS), based on observations made possible by the Company’s unique Upright® Multi-Position™ MRI scanner. The findings reveal that the cause of multiple sclerosis may be biomechanical and related to earlier trauma to the neck, which can result in obstruction of the flow of cerebrospinal fluid (CSF), which is produced and stored in the central anatomic structures of the brain known as the ventricles. Since the ventricles produce a large net volume of CSF each day (500 cc), the obstruction can result in a build up of pressure within the ventricles, resulting in leakage of the CSF and the antigenic polypeptides it contains into the surrounding brain tissue. This leakage could be responsible for generating the brain lesions of multiple sclerosis.

The paper, titled “The Possible Role of Cranio-Cervical Trauma and Abnormal CSF Hydrodynamics in the Genesis of Multiple Sclerosis," appears in the journal Physiological Chemistry and Physics and Medical NMR (Sept. 20, 2011).

This capability of the Fonar Upright® technology has demonstrated its key value on patients with the Arnold-Chiari syndrome [Cerebellar Tonsil Extopia (CTE)], which is believed to affect 200,000 to 500,000 Americans. In this syndrome, brain stem compression and subsequent severe neurological symptoms occur in these patients, because the brain stem descends and is compressed at the base of the skull in the foramen magnum, which is the circular bony opening at the base of the skull where the spinal cord exits the skull. Conventional lie-down MRI scanners cannot make an adequate evaluation of this pathology since the patient's pathology is most visible and the symptoms most acute when the patient is scanned in the upright fully weight-bearing position.

A combined study of 1,200 neck pain patients published in “Brain Injury” (July 2010) by eight university medical centers reported that cerebellar tonsil ectopia (CTE) of 1mm or greater was found and visualized 2.5 times (250%) more frequently when patients who had sustained automobile whiplash injuries were scanned upright rather than lying down.

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The Upright® MRI has also demonstrated its value for patients suffering from scoliosis. Scoliosis patients have been typically subjected to routine x-ray exams for years and must be imaged upright for an adequate evaluation of their scoliosis. Because the patient must be standing for a complete evaluation of the extent of the patient’s scoliosis, an x-ray machine has been the only modality that could provide that service. The Upright® MRI is the only MRI scanner which allows the patient to stand during the MRI exam. Fonar has developed an RF receiver and scanning protocol that for the first time allows scoliosis patients to obtain diagnostic pictures of their spines without the risks of x-rays. A study by the National Cancer Institute (2000) of 5,466 women with scoliosis reported a 70% increase in breast cancer resulting from 24.7 chest x-rays these patients received on the average in the course of their scoliosis treatment. The Upright® MRI examination of scoliosis enables the needed imaging evaluation of the degree of spine scoliosis without exposing the patient to the risk of breast cancer from x-radiation. Currently scoliosis affects more than 3,000,000 American women.

In addition, the University of California, Los Angeles (UCLA) reported their results of their study of 1,302 patients utilizing the Fonar Upright® MRI at the 22nd Annual Meeting of the North American Spine Society on October 23, 2007. The UCLA study showed the superior ability of the Fonar Upright® MRI to detect spine pathology, including spondylolisthesis, disc herniations and disc degeneration, as compared to visualizations of the spine produced by traditional single position static MRIs.

The UCLA study by MRI of 1,302 back pain patients when they were in the Fonar Upright® MRI and examined in a full range of flexion and extension positions made possible by Fonar’s new Upright® technology established that significant “misses” of pathology were occurring with static single position MRI imaging. At L4-5, the vertebral level responsible for 49.8% of lumbar disc herniations, 35.1% of the spondylolistheses (vertebral instabilities) visualized by the Upright® MRI, were being missed by static single position MRI (510 patients). Since this vertebral segment is responsible for the majority of all disc herniations, the finding may reveal a significant cause of failed back surgeries. The UCLA study further showed the “miss-rate” of vertebral instabilities by static only MRI was even higher, 38.7%, at the L3-4 vertebral segment. Additionally, the UCLA study showed that MRI examinations of the cervical spine that did not perform extension images of the neck “missed” disc bulges 23.75% of the time (163 patients).

The UCLA study further reported that they were able to quantitatively measure the dimensions of the central spinal canal with the “highest accuracy” using the FONAR Upright® MRI thereby enabling the extent of spinal canal stenosis that existed in patients to be measured. Spinal canal stenosis gives rise to the symptom complex intermittent neurogenic claudication manifest as debilitating pain in the back and lower extremities, weakness and difficulties in ambulation and leg paresthesias. Spinal canal stenosis is a spinal compression syndrome separate and distinct from the more common nerve compression syndrome of the spinal nerves as they exit the vertebral column through the bony neural foramen.

The Fonar Upright® MRI can also be useful for MRI directed emergency neuro-surgical procedures as the surgeon would have unhindered access to the patient’s head when the patient is supine with no restrictions in the vertical direction. This easy-entry, mid-field-strength scanner could prove ideal for trauma centers where a quick MRI-screening within the first critical hour of treatment will greatly improve patients’ chances for survival and optimize the extent of recovery.

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Liquidity and Capital Resources

Cash and cash equivalents increased by 16.1% from $9.4 million at June 30, 2015 to $11.0 million at September 30, 2015, primarily as a result of better collections and a decrease in costs and expenses.

Cash provided by operating activities for the first three months of fiscal 2016 was $3.5 million. Cash provided by operating activities was attributable principally to net income of $3.5 million, a increase in other current liabilities of $1.1 million, and depreciation and amortization of $829,000, offset by an increase in accounts, management fees and medical receivables of $2.2 million.

Cash used in investing activities for the first three months of fiscal 2016 was $64,000. The principal uses of cash used in investing activities during the first three months of fiscal 2015 consisted of patent costs of $19,000 and the purchase of property and equipment of $45,000.

Cash used in financing activities for the first three months of fiscal 2016 was $1.8 million. The principal uses of cash in financing activities during the first three months of fiscal 2016 were the repayment of principal on long-term debt and capital lease obligations of $623,000 and distributions to non-controlling interests of $1.3 million.

Total liabilities increased by 1.3% to $26.0 million at September 30, 2015 from $25.7 million at June 30, 2015. “Other” current liabilities increased by 6.2% to $8.8 million at September 30, 2015 from $8.3 million at June 30, 2015, offset by a decrease in long-term debt and capital lease obligations from $5.7 million to $5.1 million. The current portion of our unearned revenue on service contracts increased from $4.2 million to $4.8 million. Customer deposits remained constant at $1.9 million at September 30, 2015 and June 30, 2015.

As of September 30, 2015, the total of $8.8 million in “other” current liabilities included accrued salaries and payroll taxes of $807,000, and sales taxes of $2.6 million plus accrued interest and penalties of $2.6 million.

Our working capital increased to $27.2 million at September 30, 2015 from $24.8 million at June 30, 2015. This resulted from an increase in current assets ($43.6 million at June 30, 2015 as compared to $46.9 million at September 30, 2015), and a smaller increase in current liabilities from $18.8 million at June 30, 2015 to $19.7 million at September 30, 2015.

The ultimate realization of deferred tax assets is dependent on the generation of future taxable income during the periods in which those temporary differences become deductible. The Company considers projected future taxable income and tax planning strategies in making this assessment. A valuation will be maintained until sufficient positive evidence exists to support the reversal of any portion or all of the valuation. Should the Company continue to remain profitable in the future periods with supportable trends, the valuation allowance will be reversed accordingly.

Fonar has not committed to making any significant capital expenditures for the remainder of the 2016 fiscal year.

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Critical to our business plan are the improvement and expansion of the MRI facilities managed or owned by HMCA, and increasing the number of scans performed at those facilities. In addition, our business plan calls for a continuing commitment to providing our customers with enhanced equipment service and maintenance capabilities and delivering state-of-the-art, innovative and high quality equipment and upgrades at competitive prices.

Management is seeking to promote wider market recognition of Fonar’s scanner products, and to increase demand for Upright® scanning at the facilities HMCA owns or manages. Given the liquidity and credit constraints in the markets, and the uncertainty resulting for the Patient Protection and Affordable Care Act, the sale of medical equipment has and may continue to suffer.

Management anticipates that Fonar’s capital resources will continue to improve if (1) Fonar’s MRI scanner products gain wider market recognition and acceptance resulting in increased product sales, (2) service and maintenance revenues increase as warranties on scanners expire and (3) HMCA revenues are increased through the Company’s vigorous marketing efforts. If our marketing efforts to increase revenues fail, and we are unable to raise debt or equity capital, we may experience a shortfall in cash, and it may be necessary to reduce operating expenses to attempt to avoid the need to curtail our operations. Current economic, credit and political conditions have contributed to a challenging business environment for our company. The precise impact of these conditions can not be fully predicted. There can be no assurance that we would be able to secure additional funds if needed.

The Company believes that its business plan has been responsible for the past four consecutive fiscal years and past fiscal quarter of profitability (fiscal 2012, fiscal 2013, fiscal 2014, fiscal 2015 and the first three months of fiscal 2016) and that its capital resources will be adequate to support operations at current levels through at least September 30, 2016. In the past, the Company experienced periods of working capital deficits and prior to fiscal 2011, losses. The future effects on our business of healthcare reform legislation, the Deficit Reduction Act, the 2.3% excise tax on sales of medical equipment, reimbursement rates and the general economic and business climate are not known at the present time. Nevertheless, there is a possibility of adverse consequences to our business operations from these causes.

Item 3. Quantitative and Qualitative Disclosures About Market Risk

The Company maintains its funds in liquid accounts. None of our investments are in fixed rate instruments.

All of our revenue, expense and capital purchasing activities are transacted in United States dollars.

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Item 4. Controls and Procedures

Evaluation of Disclosure Controls and Procedures

The Company maintains “disclosure controls and procedures,” as such term is defined under Rule 13a-15(e) of the Exchange Act, that are designed to provide reasonable assurance that information required to be disclosed in the Company’s Exchange Act reports is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated to the Company’s management, including its Principal Executive Officer and Acting Principal Financial Officer, as appropriate, to allow timely decisions regarding required disclosure. In designing and evaluating the disclosure controls and procedures, management recognized that any control and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objective.

As required by SEC Rule 13a-15(b), the Company carried out an evaluation, under the supervision and with the participation of the Company’s management, including the Company’s Principal Executive Officer and Acting Principal Financial Officer, of the effectiveness of the design and operation of the Company’s disclosure controls and procedures as of September 30, 2015. Based on this evaluation, the Company’s Principal Executive Officer and Acting Principal Financial Officer concluded that the Company’s disclosure controls and procedures were not effective as of September 30, 2015 because of the material weakness in our internal control over financial reporting described in our Annual Report on Form 10-K. The Company intends to begin its remediation process of implementing changes in information technology general controls in order to improve controls over segregation of duties, restricted access to programs and data, and to change management activities in order to address the previously reported internal control deficiencies in our Form 10-K.

Changes in Internal Control Over Financial Reporting

There have been no changes in the Company’s internal control over financial reporting, during the fiscal quarter ended September 30, 2015, that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.

PART II – OTHER INFORMATION

Item 1 – Legal Proceedings: There were no material changes in litigation from that reported in our Form 10-K for the fiscal year ended June 30, 2015 and our Form 10-Q for the fiscal quarter ended September 30, 2015.

Item 1A – Risk Factors: An investment in the securities of the Company is subject to various risks, the most significant of which are summarized below.

Page 26

FONAR CORPORATION AND SUBSIDIARIES

1. Reduced Reimbursement Rates. Most of our revenues are derived from our scanning center business conducted by HMCA. We are experiencing lower reimbursement rates from Medicare, other government programs and private insurance companies. To date, we have been able to counter the impact of these reductions by increasing our volume of scans, thereby maintaining profitability in this business segment. There is, however, no assurance that we will be able to continue to do so.

2. Demand for MRI Scanners. The reduced reimbursement rates also affects our sales of MRI scanners negatively. With lower revenue projections, fewer prospective customers will be able to operate and demand lower prices for scanners. Although the reduced reimbursements may not affect foreign demand, a lower number of sales in the aggregate could reduce economies of scale and consequently, profit margins.

3. Manufacturing Competition. Many if not most of our competing scanner manufacturers have significantly greater financial resources, production capacity, and other resources than we do. Such competitors would include General Electric, Siemens, Hitachi and Phillips. Although Fonar is the only company which can manufacture and sell the unique Stand-Up® (Upright®) MRI scanner, potential customers must be convinced that the purchase of a Fonar scanner is their best choice. We believe that with time, that objective will be reached, particularly with customers scanning patients having neck, back, knee and various orthopedic issues who would benefit from being scanned in weight-bearing positions.

4. Dependence on Referrals. HMCA derives substantially all of its revenue, directly or indirectly, from fees charged for the diagnostic imaging services performed at the facilities. We depend on referrals of patients from unaffiliated physicians and other third parties to the facilities we manage or own for the services we perform. If these physicians and other third parties were to reduce the number of patients they refer or discontinue referring patients, scan volumes could decrease, which would reduce our net revenue and operating margins.

5. Pressure to Control Healthcare Costs. One of the principal objectives of health maintenance organizations and preferred provider organizations is to control the cost of healthcare services. Healthcare providers participating in managed care plans may be required to refer diagnostic imaging tests to certain providers depending on the plan in which a covered patient is enrolled. In addition, managed care contracting has become very competitive. The expansion of health maintenance organizations, preferred provider organizations and other managed care organizations within New York or Florida could have a negative impact on the utilization and pricing of services performed at the facilities HMCA manages or owns to the extent these organizations exert control over patients’ access to diagnostic imaging services, selections of the provider of such services and reimbursement rates for those services.

6. Scanning Facility Competition. The market for diagnostic imaging services is highly competitive. The facilities we manage or own compete for patients on the basis of reputation, location and the quality of diagnostic imaging services. Groups of radiologists, established hospitals, clinics and other independent organizations that own and operate imaging equipment are the principal competitors.

Page 27

FONAR CORPORATION AND SUBSIDIARIES

7. Eligibility Changes to Insurance Programs. Due to potential decreased availability of healthcare through private employers, the number of patients who are uninsured or participate in governmental programs may increase. Healthcare reform legislation will increase the participation of individuals in the Medicaid program in states that elect to participate in the expanded Medicaid coverage. A shift in payor mix from managed care and other private payors to government payors or an increase in the number of uninsured patients may result in a reduction in the rates of reimbursement or an increase in uncollectible receivables or uncompensated care, with a corresponding decrease in net revenue. Changes in the eligibility requirements for governmental programs such as the Medicaid program and state decisions on whether to participate in the expansion of such programs also could increase the number of patients who participate in such programs and the number of uninsured patients. Even for those patients who remain in private insurance plans, changes to those plans could increase patient financial responsibility, resulting in a greater risk of uncollectible receivables. These factors and events could have a material adverse effect on our business, financial condition, and results of operations.

8. Proposed Reduction of New York Workers’ Compensation Benefits. A proposal has been published by the New York State Workers’ Compensation Board (“NYSWCB”) to change the fee schedule for Workers’ Compensation payments. In brief, the fees would be set at 130% of the Medicare fees. This would reduce fees for the most commonly billed radiology procedures by 60%. Further, since the Workers’ Compensation fees are coupled with the New York State No Fault Program, radiology providers will suffer similar reductions for No-Fault fees. Although we and the HMCA clients have written to the NYSWCB to argue against this proposal, and other affected parties are commenting as well, there can be no assurance that the NYSWCB will modify this proposal, or if they elect to do so, the extent to which the NYSWCB would modify their proposal. A significant reduction in Workers’ Compensation and No-Fault fees could have a material adverse impact on our business.

9. Federal and state privacy and information security laws. We must comply with numerous federal and state laws and regulations governing the collection, dissemination, access, use, security and privacy of PHI, including HIPAA and its implementing privacy and security regulations, as amended by the federal HITECH Act and collectively referred to as HIPAA. If we fail to comply with applicable privacy and security laws, regulations and standards, properly maintain the integrity of our data, protect our proprietary rights to our systems, or defend against cybersecurity attacks, our business, reputation, results of operations, financial position and cash flows could be materially and adversely affected.

Information security risks have significantly increased in recent years in part because of the proliferation of new technologies, the use of the internet and telecommunications technologies to conduct our operations, and the increased sophistication and activities of organized crime, hackers, terrorists and other external parties, including foreign state agents. Our operations rely on the secure processing, transmission and storage of confidential, proprietary and other information in our computer systems and networks.

10. Changes in Domestic and Worldwide Economic Conditions. We are subject to risk arising from adverse changes in general domestic and global economic conditions, including recession or economic slowdown and disruption of credit markets.

Page 28

FONAR CORPORATION AND SUBSIDIARIES

Turbulence and uncertainty in the United States and international markets and economies may adversely affect our liquidity, financial condition, revenues, profitability and business operations generally.

Item 2 – Unregistered Sales of Equity Securities and Use of Proceeds: The Company has not issued any unregistered shares of its Common Stock during the first quarter of fiscal 2016.

Item 3 - Defaults Upon Senior Securities: None

Item 4 - Mine Safety Disclosure: Not Applicable

Item 5 - Other Information: None

Item 6 - Exhibits and Reports on Form 8-K:

Exhibit 31.1 Certification. See Exhibits

Exhibit 32.1 Certification. See Exhibits

Report on Form 8-K filed on September 14, 2015, Item 2.02: Results of Operations and Financial Condition for the fiscal year ended June 30, 2015.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

FONAR CORPORATION

(Registrant)

By: /s/ Raymond V. Damadian

Raymond V. Damadian

President & Chairman

Dated: November 6, 2015

Page 29

EX-31.1 2 fonar_exhibit-31.htm CERTIFICATION

Exhibit 31.1

CERTIFICATION

I, Raymond V. Damadian, certify that:

1. I have reviewed this report on Form 10-Q of Fonar Corporation;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13(a)-15(f) and 15d-15(f) for the registrant and have:

a) designed such disclosure controls and procedures or caused such disclosure controls over procedures to be designed under my supervision to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b) designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under my supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c) evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report my conclusions about the effectiveness of the disclosure controls and procedures as of the end of the period covered by this report; and

d) disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

(a) all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: November 6, 2015

/s/ Raymond V. Damadian

Raymond V. Damadian

President, Principal Executive Officer and Acting Principal

Financial Officer

EX-32.1 3 fonar_exhibit-32.htm CERTIFICATION PURSUANT TO 18 USC SECTION 1350

Exhibit 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of FONAR Corporation and Subsidiaries (the “Company”) on Form 10Q for the fiscal quarter ended September 30, 2015, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Dr. Raymond V. Damadian, President, Chief Executive Officer, and Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. ss. 1350, as adopted pursuant to ss. 906 of the Sarbanes-Oxley Act of 2002, that:

The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

/s/ Dr. Raymond V. Damadian

----------------------------------

Dr. Raymond V. Damadian

President, Chief Executive Officer

and Chief Financial Officer

November 6, 2015

A signed original of this written statement required by Section 906 has been provided to Fonar Corporation and will be retained by Fonar Corporation and furnished to the Securities and Exchange Commission or its staff upon request.

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Principles of Consolidation The unaudited condensed consolidated financial statements include the accounts of FONAR Corporation, its majority and wholly-owned subsidiaries and partnerships (collectively the Company). All significant intercompany accounts and transactions have been eliminated in consolidation.

Earnings Per Share Basic earnings per share (EPS) is computed based upon the weighted average number of shares of common stock and stock equivalents outstanding, net of common stock. In accordance with ASC topic 260-10, Participating Securities and the Two-Class method, the Company used the Two-Class method for calculating basic income per share and applied the if converted method in calculating diluted income per share for the three months ended September 30, 2015 and 2014.   Diluted EPS reflects the potential dilution from the exercise or conversion of all dilutive securities into common stock based on the average market price of common shares outstanding during the period. For the three months ended September 30, 2015 and 2014, diluted EPS for common shareholders includes 128 shares upon conversion of Class C Common.    <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: center"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"> </td> <td colspan="11" style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; border-bottom: Black 1pt solid">Three months ended September 30, 2015</td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"> </td> <td colspan="11" style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; border-bottom: Black 1pt solid">Three months ended September 30, 2014</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; border-bottom: Black 1pt solid">Total</td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; border-bottom: Black 1pt solid">Common Stock</td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; border-bottom: Black 1pt solid">Class C Common Stock</td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; border-bottom: Black 1pt solid">Total</td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; border-bottom: Black 1pt solid">Common Stock</td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; border-bottom: Black 1pt solid">Class C Common Stock</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 26%; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Basic Numerator: Net income available to common stockholders</td><td style="width: 1%; font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="width: 8%; border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">2,862</td><td style="width: 1%; padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="width: 1%; font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="width: 10%; 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padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="width: 1%; font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="width: 10%; border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">2,370</td><td style="width: 1%; padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="width: 1%; font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="width: 10%; border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">42</td><td style="width: 1%; padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; 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font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">6,050</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">383</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt; padding-left: 5.4pt">Basic income per common share</td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">0.47</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">0.44</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">0.12</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">0.42</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">0.39</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">0.11</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 5.4pt">Diluted Denominator: Weighted average shares outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif"> </td> <td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">6,050</td><td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif"> </td> <td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">383</td><td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif"> </td> <td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">6,050</td><td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif"> </td> <td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">383</td><td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Convertible Class C Stock</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">128</td><td style="padding-bottom: 1pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">  </td><td style="padding-bottom: 1pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">128</td><td style="padding-bottom: 1pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">  </td><td style="padding-bottom: 1pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Total Denominator for diluted earnings per share</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">6,178</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">383</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">6,178</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">383</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt; padding-left: 5.4pt">Diluted income per common share</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">0.43</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">0.12</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">0.38</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">0.11</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td></tr> </table>

1767000

233000

237000

18000

1271000

2284000

2491000

28000 28000

8829000

8738000

1845000 1816000

112000

1085000

543000

507000

7000 6000

5419000

5590000

1058000 979000

436000

397000

3775000

3578000

13996000

14547000

-603000

-721000

2862000

2535000

2676000

2370000

123000

139000

42000

47000

79027000

76492000

17611000

17985000

3790000

14195000

2330000

15281000

64000

72000

46000

26000

19000

45000

829000

888000

76000

812000

78000

751000

3615000

3438000

378000

3060000

-63000

3678000

524000

501000

524000

3465000

3256000

2693000

10824000

10502000

8647000

8950000

418000

506000

2228000

1899000

-0.60 -0.54 -0.105 -0.101

2597000

2556000

175448000

-133487000

-136349000

30000

32000

675000

41257000

38393000

11739000

12391000

79027000

76492000

8500000

227000

567000

6062000

146

383000

6051000

146

383000

453000

567000

313000

6050840 146 382513 313438

128000

Fonar Corporation 0000355019 10-Q 2015-09-30 false --06-30 No No Yes Accelerated Filer Q1 2016

102000

159000

50000

40000

450000

510000

100000

682000

9442000 9082000 28408000 24541000 15459000 18966000 14484000 14058000 28174000 27330000 13272000 13690000 90000 90000

1000

52996000

50784000

8423000

510000

142000

8114000

6787000

1080000

297000

3695000

1715000

1071000

275000

5308000

1460000

50000

40000

1524000

710000

-1876000

-2110000

2000

-1255000

-1191000

-623000

-921000

-64000

-72000

-19000

-46000

-45000

-26000

-4000

-6000

16000

-123000

1000

-357000

1120000

865000

-187000

323000

12000

-5000

73000

284000

-104000

22000

-860000

11000

81000

-2186000

-2111000

53000

829000

888000

6050000

383000

1862000 1862000 1371000 1371000 3233000 3233000

Recent Accounting Pronouncements   The FASB has issued ASU No. 2014-09, Revenue from Contracts with Customers. This ASU supercedes the revenue recognition requirements in Accounting Standards Codification 605 - Revenue Recognition and most industry-specific guidance throughout the Codification. The standard requires that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. This ASU is effective for annual reporting periods beginning after December 15, 2017, including interim periods within the reporting period and should be applied retrospectively to each prior reporting period presented or retrospectively with the cumulative effect of initially applying the ASU recognized at the date of initial application. The adoption of this standard is not expected to have a material impact on the Companys condensed consolidated financial position and results of operations.   In July 2015, the FASB issued Accounting Standards Update No. 2015-11, Simplifying the Measurement of Inventory (ASU 2015-11). ASU 2015-11 requires an entity to measure inventory at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. Subsequent measurement is unchanged for inventory measured using last-in, first-out (LIFO) or the retail inventory method. It is effective for annual reporting periods beginning after December 15, 2016. The amendments should be applied prospectively with earlier application permitted as of the beginning of an interim or annual reporting period. The adoption of this standard is not expected to have a material impact on the Companys condensed consolidated financial position and results of operations.   FASB, the Emerging Issues Task Force and the SEC have issued certain other accounting standards, updates, and regulations as of September 30, 2015 that will become effective in subsequent periods; however, management does not believe that any of those updates would have significantly affected our financial accounting measures or disclosures had they been in effect during 2015 or 2014, and it does not believe that any of those pronouncements will have a significant impact on our consolidated financial statements at the time they become effective.

Reclassifications   Certain prior year amounts have been reclassified to conform to the current year presentation. The reclassifications did not have any effect on reported consolidated net income for any periods presented.

807000

992000

-117000

497000

521000

2597000

2539000

412000

344000

162000

235000

2556000

2509000

1166000

486000

Earnings Per Share    <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: center"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"> </td> <td colspan="11" style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; border-bottom: Black 1pt solid">Three months ended September 30, 2015</td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"> </td> <td colspan="11" style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; border-bottom: Black 1pt solid">Three months ended September 30, 2014</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; border-bottom: Black 1pt solid">Total</td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; border-bottom: Black 1pt solid">Common Stock</td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; border-bottom: Black 1pt solid">Class C Common Stock</td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; border-bottom: Black 1pt solid">Total</td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; border-bottom: Black 1pt solid">Common Stock</td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; border-bottom: Black 1pt solid">Class C Common Stock</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 26%; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Basic Numerator: Net income available to common stockholders</td><td style="width: 1%; font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="width: 8%; border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">2,862</td><td style="width: 1%; padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="width: 1%; font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="width: 10%; border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">2,676</td><td style="width: 1%; padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="width: 1%; font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="width: 10%; border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">47</td><td style="width: 1%; padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="width: 1%; font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="width: 8%; border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">2,535</td><td style="width: 1%; padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="width: 1%; font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="width: 10%; border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">2,370</td><td style="width: 1%; padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="width: 1%; font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="width: 10%; border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">42</td><td style="width: 1%; padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt; padding-left: 5.4pt">Denominator: Weighted average shares outstanding</td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">6,050</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">6,050</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">383</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">6,050</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">6,050</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">383</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt; padding-left: 5.4pt">Basic income per common share</td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">0.47</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">0.44</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">0.12</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">0.42</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">0.39</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">0.11</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 5.4pt">Diluted Denominator: Weighted average shares outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif"> </td> <td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">6,050</td><td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif"> </td> <td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">383</td><td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif"> </td> <td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">6,050</td><td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif"> </td> <td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">383</td><td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Convertible Class C Stock</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">128</td><td style="padding-bottom: 1pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">  </td><td style="padding-bottom: 1pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">128</td><td style="padding-bottom: 1pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">  </td><td style="padding-bottom: 1pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Total Denominator for diluted earnings per share</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">6,178</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">383</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">6,178</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">383</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt; padding-left: 5.4pt">Diluted income per common share</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">0.43</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">0.12</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">0.38</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">0.11</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td></tr> </table>

122926000

3507000

3146000

4607000

3641000

3600000 3507000 4003000 3910000 403000 403000

540000

Receivables, net is comprised of the following:   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="11" style="text-align: center; border-bottom: Black 1pt solid">September 30, 2015</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-indent: -17.1pt; padding-left: 17.1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: center; vertical-align: bottom">Gross Receivable</td><td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td><td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; text-align: center; vertical-align: bottom"> </td><td style="border-bottom: Black 1pt solid; text-align: center; vertical-align: bottom">Allowance for doubtful accounts</td><td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td><td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; text-align: center; vertical-align: bottom"> </td><td style="border-bottom: Black 1pt solid; text-align: center; vertical-align: bottom">Net</td><td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left; padding-bottom: 2.5pt; text-indent: -17.1pt; padding-left: 17.1pt">Accounts receivable</td><td style="width: 5%; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; text-align: left">$</td><td style="width: 11%; border-bottom: Black 2.5pt double; text-align: right">4,953</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 5%; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; text-align: left">$</td><td style="width: 11%; border-bottom: Black 2.5pt double; text-align: right">362</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 5%; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; text-align: left">$</td><td style="width: 11%; border-bottom: Black 2.5pt double; text-align: right">4,591</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -17.1pt; padding-left: 17.1pt">Accounts receivable - related party</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">90</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">  </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">90</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -17.1pt; padding-left: 17.1pt">Medical receivable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">28,408</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">18,966</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">9,442</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -17.1pt; padding-left: 17.1pt">Management and other fees receivable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">28,174</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">13,690</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">14,484</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -17.1pt; padding-left: 17.1pt">Management and other fees receivable from related medical practices ("PCs")</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,003</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">403</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,600</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td>   </td><td style="padding-bottom: 1pt">   </td> <td colspan="11" style="text-align: center; border-bottom: Black 1pt solid"> June 30, 2015</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-indent: -17.1pt; padding-left: 17.1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: center; vertical-align: bottom">Gross Receivable</td><td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td><td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; text-align: center; vertical-align: bottom"> </td><td style="border-bottom: Black 1pt solid; text-align: center; vertical-align: bottom">Allowance for doubtful accounts</td><td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td><td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; text-align: center; vertical-align: bottom"> </td><td style="border-bottom: Black 1pt solid; text-align: center; vertical-align: bottom">Net</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left; padding-bottom: 2.5pt; text-indent: -17.1pt; padding-left: 17.1pt">Accounts receivable</td><td style="width: 5%; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; text-align: left">$</td><td style="width: 11%; border-bottom: Black 2.5pt double; text-align: right">4,153</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 5%; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; text-align: left">$</td><td style="width: 11%; border-bottom: Black 2.5pt double; text-align: right">362</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 5%; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; text-align: left">$</td><td style="width: 11%; border-bottom: Black 2.5pt double; text-align: right">3,791</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -17.1pt; padding-left: 17.1pt">Accounts receivable - related party</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">  </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">  </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">  </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -17.1pt; padding-left: 17.1pt">Medical receivable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">24,541</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">15,459</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">9,082</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -17.1pt; padding-left: 17.1pt">Management and other fees receivable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">27,330</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">13,272</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">14,058</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -17.1pt; padding-left: 17.1pt">Management and other fees receivable from related medical practices ("PCs")</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,910</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">403</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,507</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

The Companys patient fee revenue, net of contractual allowances and discounts less the provision for bad debts for the three months ended September 30, 2015 and 2014 are summarized in the following table.   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 90%; font: 10pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="7" style="text-align: center; border-bottom: Black 1pt solid">For the Three Months Ended September 30,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">2015</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">2014</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left; text-indent: -12.6pt; padding-left: 12.6pt">Commercial Insurance/ Managed Care</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,071</td><td style="width: 1%; text-align: left"> </td><td style="width: 6%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,080</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -12.6pt; padding-left: 12.6pt">Medicare/Medicaid</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">275</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">297</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -12.6pt; padding-left: 12.6pt">Workers' Compensation/Personal Injury</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,308</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,695</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-indent: -12.6pt; padding-left: 12.6pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,460</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,715</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -12.6pt; padding-left: 12.6pt">Patient Fee Revenue, net of contractual allowances and discounts</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,114</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,787</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -12.6pt; padding-left: 12.6pt">Provision for Bad Debts</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,507</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,146</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -12.6pt; padding-left: 12.6pt">Net Patient Fee for Revenue</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,607</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,641</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

Inventories included in the accompanying condensed consolidated balance sheets consist of the following: <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">September 30, 2015</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">June 30, 2015</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left; padding-left: 5.4pt">Purchased parts, components and supplies</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,207</td><td style="width: 1%; text-align: left"> </td><td style="width: 6%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,043</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 5.4pt">Work-in-process</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">89</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">149</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">TOTAL INVENTORIES</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,296</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,192</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

Information relating to uncompleted contracts is as follows:   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 90%; font: 10pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid; vertical-align: bottom">September 30, 2015</td><td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid; vertical-align: bottom">June 30, 2015</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left; text-indent: -9pt; padding-left: 9pt">Costs incurred on uncompleted contracts</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,862</td><td style="width: 1%; text-align: left"> </td><td style="width: 6%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,862</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -9pt; padding-left: 9pt">Estimated earnings</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,371</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,371</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -9pt; padding-left: 9pt">Subtotal</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,233</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,233</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -9pt; padding-left: 9pt">Less: Billings to date</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,693</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,693</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -9pt; padding-left: 9pt">Total Costs and estimated earnings in excess of billings on uncompleted contracts</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">540</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">540</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>   Included in the accompanying condensed consolidated balance sheets under the following captions:   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 90%; font: 10pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid; vertical-align: bottom">September 30, 2015</td><td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid; vertical-align: bottom">June 30, 2015</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left; text-indent: -9pt; padding-left: 9pt">Costs and estimated earnings in excess of billings on uncompleted contracts</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">682</td><td style="width: 1%; text-align: left"> </td><td style="width: 6%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">682</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -9pt; padding-left: 9pt">Less: Billings in excess of costs and estimated earnings on uncompleted contracts</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">142</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">142</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -9pt; padding-left: 9pt">Total Costs and estimated earnings in excess of billings on uncompleted contracts</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">540</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">540</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

Other intangible assets, net of accumulated amortization, in the accompanying condensed consolidated balance sheets consist of the following:   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">September 30, 2015</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">June 30, 2015</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left; padding-left: 5.4pt">Capitalized software development costs</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">7,005</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">7,005</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 5.4pt">Patents and copyrights</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,566</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,547</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 5.4pt">Non-compete</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,100</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Customer relationships</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,800</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,800</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 5.4pt">Gross Other intangible assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,471</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,452</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Less: Accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">10,824</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">10,502</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Other Intangible Assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,647</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,950</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

Other current liabilities in the accompanying condensed consolidated balance sheets consist of the following:   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">September 30, 2015</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">June 30, 2015</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left; text-indent: -9pt; padding-left: 9pt">Accrued salaries, commissions and payroll taxes</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">807</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">992</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Accrued interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">117</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">117</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Litigation accruals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">497</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">521</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Sales tax payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,597</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,539</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Legal and other professional fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">412</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">344</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Accounting fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">162</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">235</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Self-funded health insurance reserve</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">450</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">510</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Interest and penalty - sales tax</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,556</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,509</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-indent: -9pt; padding-left: 9pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,166</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">486</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -9pt; padding-left: 9pt">Other Current Liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,764</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,253</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

Summarized financial information concerning the Company's reportable segments is shown in the following table:   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">Medical Equipment</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">Management Of Diagnostic Imaging Centers</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">Totals</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left; padding-left: 5.4pt; border-bottom: Black 1pt solid">For the three months ended Sept. 30, 2015</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: right"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: right"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; padding-left: 5.4pt">Net revenues from external customers</td><td style="width: 5%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">2,330</td><td style="width: 1%; text-align: left"> </td><td style="width: 5%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">15,281</td><td style="width: 1%; text-align: left"> </td><td style="width: 5%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">17,611</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 5.4pt">Inter-segment net revenues</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">524</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">524</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 5.4pt">(Loss) Income from operations</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(63</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,678</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,615</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 5.4pt">Depreciation and amortization</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">78</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">751</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">829</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 5.4pt">Capital expenditures</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">19</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">45</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">64</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 5.4pt; border-bottom: Black 1pt solid">  For the three months ended Sept. 30, 2014</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 5.4pt">Net revenues from external customers</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,790</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">14,195</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">17,985</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 5.4pt">Inter-segment net revenues</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">501</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">501</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 5.4pt">Income from operations</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">378</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,060</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,438</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 5.4pt">Depreciation and amortization</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">76</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">812</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">888</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 5.4pt">Capital expenditures</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">46</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">26</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">72</td><td style="text-align: left"> </td></tr> </table>

NOTE 1 DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION   Description of Business Effective July 1, 2015, the Company restructured the corporate organization of the management of diagnostic imaging centers segment of our business. The reorganization was structured to more completely integrate the operations of Health Management Corporation of America and HDM. Imperial contributed all of its assets (which were utilized in the business of Health Management Corporation of America) to HDM and received a 24.2% interest in HDM. Health Management Corporation of America retained a direct ownership interest of 45.8% in HDM, and the original investors in HDM retained a 30.0% ownership interest in the newly expanded HDM. The entire management of diagnostic imaging centers business segment is now being conducted by HDM, operating under the name, Health Management Company of America.   Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three months ended September 30, 2015, are not necessarily indicative of the results that may be expected for the fiscal year ending June 30, 2016. For further information, refer to the consolidated financial statements and footnotes thereto included in the Company's Annual Report on Form 10-K filed on September 29, 2015 for the fiscal year ended June 30, 2015.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES   Principles of Consolidation The unaudited condensed consolidated financial statements include the accounts of FONAR Corporation, its majority and wholly-owned subsidiaries and partnerships (collectively the Company). All significant intercompany accounts and transactions have been eliminated in consolidation.   Earnings Per Share Basic earnings per share (EPS) is computed based upon the weighted average number of shares of common stock and stock equivalents outstanding, net of common stock. In accordance with ASC topic 260-10, Participating Securities and the Two-Class method, the Company used the Two-Class method for calculating basic income per share and applied the if converted method in calculating diluted income per share for the three months ended September 30, 2015 and 2014.   Diluted EPS reflects the potential dilution from the exercise or conversion of all dilutive securities into common stock based on the average market price of common shares outstanding during the period. For the three months ended September 30, 2015 and 2014, diluted EPS for common shareholders includes 128 shares upon conversion of Class C Common.       <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: center"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"> </td> <td colspan="11" style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; border-bottom: Black 1pt solid">Three months ended September 30, 2015</td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"> </td> <td colspan="11" style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; border-bottom: Black 1pt solid">Three months ended September 30, 2014</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; border-bottom: Black 1pt solid">Total</td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; border-bottom: Black 1pt solid">Common Stock</td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; border-bottom: Black 1pt solid">Class C Common Stock</td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; border-bottom: Black 1pt solid">Total</td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; border-bottom: Black 1pt solid">Common Stock</td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; border-bottom: Black 1pt solid">Class C Common Stock</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 26%; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Basic Numerator: Net income available to common stockholders</td><td style="width: 1%; font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="width: 8%; border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">2,862</td><td style="width: 1%; padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="width: 1%; font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="width: 10%; border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">2,676</td><td style="width: 1%; padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="width: 1%; font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="width: 10%; border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">47</td><td style="width: 1%; padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="width: 1%; font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="width: 8%; border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">2,535</td><td style="width: 1%; padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="width: 1%; font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="width: 10%; border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">2,370</td><td style="width: 1%; padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="width: 1%; font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="width: 10%; border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">42</td><td style="width: 1%; padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt; padding-left: 5.4pt">Denominator: Weighted average shares outstanding</td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">6,050</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">6,050</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">383</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">6,050</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">6,050</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">383</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt; padding-left: 5.4pt">Basic income per common share</td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">0.47</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">0.44</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">0.12</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">0.42</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">0.39</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">0.11</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 5.4pt">Diluted Denominator: Weighted average shares outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif"> </td> <td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">6,050</td><td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif"> </td> <td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">383</td><td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif"> </td> <td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">6,050</td><td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif"> </td> <td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">383</td><td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Convertible Class C Stock</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">128</td><td style="padding-bottom: 1pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">  </td><td style="padding-bottom: 1pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">128</td><td style="padding-bottom: 1pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">  </td><td style="padding-bottom: 1pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Total Denominator for diluted earnings per share</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">6,178</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">383</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">6,178</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">383</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt; padding-left: 5.4pt">Diluted income per common share</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">0.43</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">0.12</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">0.38</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 10pt Arial, Helvetica, Sans-Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Arial, Helvetica, Sans-Serif; text-align: right">0.11</td><td style="padding-bottom: 2.5pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: left"> </td></tr> </table>     Recent Accounting Pronouncements   The FASB has issued ASU No. 2014-09, Revenue from Contracts with Customers. This ASU supercedes the revenue recognition requirements in Accounting Standards Codification 605 - Revenue Recognition and most industry-specific guidance throughout the Codification. The standard requires that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. This ASU is effective for annual reporting periods beginning after December 15, 2017, including interim periods within the reporting period and should be applied retrospectively to each prior reporting period presented or retrospectively with the cumulative effect of initially applying the ASU recognized at the date of initial application. The adoption of this standard is not expected to have a material impact on the Companys condensed consolidated financial position and results of operations.   In July 2015, the FASB issued Accounting Standards Update No. 2015-11, Simplifying the Measurement of Inventory (ASU 2015-11). ASU 2015-11 requires an entity to measure inventory at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. Subsequent measurement is unchanged for inventory measured using last-in, first-out (LIFO) or the retail inventory method. It is effective for annual reporting periods beginning after December 15, 2016. The amendments should be applied prospectively with earlier application permitted as of the beginning of an interim or annual reporting period. The adoption of this standard is not expected to have a material impact on the Companys condensed consolidated financial position and results of operations.   FASB, the Emerging Issues Task Force and the SEC have issued certain other accounting standards, updates, and regulations as of September 30, 2015 that will become effective in subsequent periods; however, management does not believe that any of those updates would have significantly affected our financial accounting measures or disclosures had they been in effect during 2015 or 2014, and it does not believe that any of those pronouncements will have a significant impact on our consolidated financial statements at the time they become effective.   Reclassifications   Certain prior year amounts have been reclassified to conform to the current year presentation. The reclassifications did not have any effect on reported consolidated net income for any periods presented.

NOTE 3 ACCOUNTS RECEIVABLE, MEDICAL RECEIVABLE AND MANAGEMENT AND OTHER FEES RECEIVABLE   Accounts Receivable, Medical Receivable and Management and Other Fees Receivable   Receivables, net is comprised of the following September 30, 2015, and June 30, 2015:   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="11" style="text-align: center; border-bottom: Black 1pt solid">September 30, 2015</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-indent: -17.1pt; padding-left: 17.1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: center; vertical-align: bottom">Gross Receivable</td><td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td><td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; text-align: center; vertical-align: bottom"> </td><td style="border-bottom: Black 1pt solid; text-align: center; vertical-align: bottom">Allowance for doubtful accounts</td><td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td><td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; text-align: center; vertical-align: bottom"> </td><td style="border-bottom: Black 1pt solid; text-align: center; vertical-align: bottom">Net</td><td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left; padding-bottom: 2.5pt; text-indent: -17.1pt; padding-left: 17.1pt">Accounts receivable</td><td style="width: 5%; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; text-align: left">$</td><td style="width: 11%; border-bottom: Black 2.5pt double; text-align: right">4,953</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 5%; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; text-align: left">$</td><td style="width: 11%; border-bottom: Black 2.5pt double; text-align: right">362</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 5%; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; text-align: left">$</td><td style="width: 11%; border-bottom: Black 2.5pt double; text-align: right">4,591</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -17.1pt; padding-left: 17.1pt">Accounts receivable - related party</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">90</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">  </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">90</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -17.1pt; padding-left: 17.1pt">Medical receivable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">28,408</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">18,966</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">9,442</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -17.1pt; padding-left: 17.1pt">Management and other fees receivable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">28,174</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">13,690</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">14,484</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -17.1pt; padding-left: 17.1pt">Management and other fees receivable from related medical practices ("PCs")</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,003</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">403</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,600</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td>   </td><td style="padding-bottom: 1pt">   </td> <td colspan="11" style="text-align: center; border-bottom: Black 1pt solid"> June 30, 2015</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-indent: -17.1pt; padding-left: 17.1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: center; vertical-align: bottom">Gross Receivable</td><td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td><td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; text-align: center; vertical-align: bottom"> </td><td style="border-bottom: Black 1pt solid; text-align: center; vertical-align: bottom">Allowance for doubtful accounts</td><td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td><td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; text-align: center; vertical-align: bottom"> </td><td style="border-bottom: Black 1pt solid; text-align: center; vertical-align: bottom">Net</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left; padding-bottom: 2.5pt; text-indent: -17.1pt; padding-left: 17.1pt">Accounts receivable</td><td style="width: 5%; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; text-align: left">$</td><td style="width: 11%; border-bottom: Black 2.5pt double; text-align: right">4,153</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 5%; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; text-align: left">$</td><td style="width: 11%; border-bottom: Black 2.5pt double; text-align: right">362</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 5%; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; text-align: left">$</td><td style="width: 11%; border-bottom: Black 2.5pt double; text-align: right">3,791</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -17.1pt; padding-left: 17.1pt">Accounts receivable - related party</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">  </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">  </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">  </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -17.1pt; padding-left: 17.1pt">Medical receivable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">24,541</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">15,459</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">9,082</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -17.1pt; padding-left: 17.1pt">Management and other fees receivable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">27,330</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">13,272</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">14,058</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -17.1pt; padding-left: 17.1pt">Management and other fees receivable from related medical practices ("PCs")</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,910</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">403</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,507</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>   The Company's customers are concentrated in the healthcare industry.   Accounts Receivable   Credit risk with respect to the Companys accounts receivable related to product sales and service and repair fees is limited due to the customer advances received prior to the commencement of work performed and the billing of amounts to customers as sub-assemblies are completed. Service and repair fees are billed on a monthly or quarterly basis and the Company does not continue providing these services if accounts receivable become past due. The Company controls credit risk with respect to accounts receivable from service and repair fees through its credit evaluation process, credit limits, monitoring procedures and reasonably short collection terms. The Company performs ongoing credit authorizations before a product sales contract is entered into or service and repair fees are provided.   Medical Receivables   Medical receivables are due under fee-for-service contracts from third party payors, such as hospitals, government sponsored healthcare programs, patients legal counsel and directly from patients. Substantially all the revenue relates to patients residing in Florida. The carrying amount of the medical receivable is reduced by an allowance that reflects managements best estimate of the amounts that will not be collected. The Company continuously monitors collections from its clients and maintains an allowance for bad debts based upon the Companys historical collection experience. The Company determines allowances for contractual adjustments and uncollectible accounts based on specific agings, specific payor collection issues that have been identified and based on payor classifications and historical experience at each site.   Management and Other Fees Receivable   The Company's receivables from the related and non-related professional corporations (PC's) substantially consist of fees outstanding under management agreements. Payment of the outstanding fees is dependent on collection by the PC's of fees from third party medical reimbursement organizations, principally insurance companies and health management organizations.   Payment of the management fee receivables from the PCs may be impaired by the inability of the PCs to collect in a timely manner their medical fees from the third party payors, particularly insurance carriers covering automobile no-fault and workers compensation claims due to longer payment cycles and rigorous informational requirements and certain other disallowed claims. Approximately 60% and 54% of the PCs net revenues for the three months ended September 30, 2015 and 2014, respectively, were derived from no-fault and personal injury protection claims. The Company considers the aging of its accounts receivable in determining the amount of allowance for doubtful accounts. The Company generally takes all legally available steps to collect its receivables. Credit losses associated with the receivables are provided for in the condensed consolidated financial statements and have historically been within management's expectations.   Net revenues from management and other fees charged to the related PCs accounted for approximately 10.5% and 10.1% of the consolidated net revenues for the three months ended September 30, 2015 and 2014, respectively.   Tallahassee Magnetic Resonance Imaging, PA, Stand Up MRI of Boca Raton, PA and Stand Up MRI & Diagnostic Center, PA (all related medical practices) entered into a guaranty agreement, pursuant to which they cross guaranteed all management fees which are payable to the Company, which have arisen under each individual management agreement.   The Companys patient fee revenue, net of contractual allowances and discounts less the provision for bad debts for the three months ended September 30, 2015 and 2014 are summarized in the following table.   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 90%; font: 10pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="7" style="text-align: center; border-bottom: Black 1pt solid">For the Three Months Ended September 30,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">2015</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">2014</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left; text-indent: -12.6pt; padding-left: 12.6pt">Commercial Insurance/ Managed Care</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,071</td><td style="width: 1%; text-align: left"> </td><td style="width: 6%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,080</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -12.6pt; padding-left: 12.6pt">Medicare/Medicaid</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">275</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">297</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -12.6pt; padding-left: 12.6pt">Workers' Compensation/Personal Injury</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,308</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,695</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-indent: -12.6pt; padding-left: 12.6pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,460</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,715</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -12.6pt; padding-left: 12.6pt">Patient Fee Revenue, net of contractual allowances and discounts</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,114</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,787</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -12.6pt; padding-left: 12.6pt">Provision for Bad Debts</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,507</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,146</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -12.6pt; padding-left: 12.6pt">Net Patient Fee for Revenue</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,607</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,641</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

NOTE 4 - INVENTORIES   Inventories included in the accompanying condensed consolidated balance sheets consist of the following: <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 90%; font: 10pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">September 30, 2015</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">June 30, 2015</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 55%; text-align: left; padding-left: 5.4pt">Purchased parts, components and supplies</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">2,207</td><td style="width: 1%; text-align: left"> </td><td style="width: 6%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,043</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 5.4pt">Work-in-process</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">89</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">149</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">TOTAL INVENTORIES</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,296</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,192</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

NOTE 5 - COSTS AND ESTIMATED EARNINGS ON UNCOMPLETED CONTRACTS   Information relating to uncompleted contracts is as follows: <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid; vertical-align: bottom">September 30, 2015</td><td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid; vertical-align: bottom">June 30, 2015</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left; text-indent: -9pt; padding-left: 9pt">Costs incurred on uncompleted contracts</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,862</td><td style="width: 1%; text-align: left"> </td><td style="width: 6%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,862</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -9pt; padding-left: 9pt">Estimated earnings</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,371</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,371</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -9pt; padding-left: 9pt">Subtotal</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,233</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,233</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -9pt; padding-left: 9pt">Less: Billings to date</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,693</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,693</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -9pt; padding-left: 9pt">Total Costs and estimated earnings in excess of billings on uncompleted contracts</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">540</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">540</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>   Included in the accompanying condensed consolidated balance sheets under the following captions: <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid; vertical-align: bottom">September 30, 2015</td><td style="padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid; vertical-align: bottom">June 30, 2015</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left; text-indent: -9pt; padding-left: 9pt">Costs and estimated earnings in excess of billings on uncompleted contracts</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">682</td><td style="width: 1%; text-align: left"> </td><td style="width: 6%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">682</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -9pt; padding-left: 9pt">Less: Billings in excess of costs and estimated earnings on uncompleted contracts</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">142</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">142</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -9pt; padding-left: 9pt">Total Costs and estimated earnings in excess of billings on uncompleted contracts</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">540</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">540</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

NOTE 6 OTHER INTANGIBLE ASSETS   Other intangible assets, net of accumulated amortization, in the accompanying condensed consolidated balance sheets consist of the following:   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 90%; font: 10pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">September 30, 2015</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">June 30, 2015</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left; padding-left: 5.4pt">Capitalized software development costs</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">7,005</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">7,005</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 5.4pt">Patents and copyrights</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,566</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,547</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 5.4pt">Non-compete</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,100</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Customer relationships</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,800</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,800</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 5.4pt">Gross Other intangible assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,471</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,452</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Less: Accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">10,824</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">10,502</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Other Intangible Assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,647</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,950</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>     Amortization of patents and copyrights for the three months ended September 30, 2015 and 2014 amounted to $47 and $45, respectively.   Amortization of capitalized software development costs for the three months ended September 30, 2015 and 2014 amounted to $81 and $83, respectively.   Amortization of non-compete for the three months ended September 30, 2015 and 2014 amounted to $146 and $146, respectively.   Amortization of customer relationships for the three months ended September 30, 2015 and 2014 amounted to $48 and $48, respectively.

NOTE 7 OTHER CURRENT LIABILITIES   Other current liabilities in the accompanying condensed consolidated balance sheets consist of the following:   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">September 30, 2015</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">June 30, 2015</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left; text-indent: -9pt; padding-left: 9pt">Accrued salaries, commissions and payroll taxes</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">807</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">992</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Accrued interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">117</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">117</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Litigation accruals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">497</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">521</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Sales tax payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,597</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,539</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Legal and other professional fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">412</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">344</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Accounting fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">162</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">235</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Self-funded health insurance reserve</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">450</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">510</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Interest and penalty - sales tax</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,556</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,509</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-indent: -9pt; padding-left: 9pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,166</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">486</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -9pt; padding-left: 9pt">Other Current Liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,764</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,253</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

NOTE 8 - SEGMENT AND RELATED INFORMATION   The Company operates in two industry segments - manufacturing and the servicing of medical equipment and management of diagnostic imaging centers.   The accounting policies of the segments are the same as those described in the summary of significant accounting policies as disclosed in the Companys 10-K as of June 30, 2015. All inter-segment sales are market-based. The Company evaluates performance based on income or loss from operations.   Summarized financial information concerning the Company's reportable segments is shown in the following table:   <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; border-bottom: Black 1pt solid"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">Medical Equipment</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">Management Of Diagnostic Imaging Centers</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: center; border-bottom: Black 1pt solid">Totals</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left; padding-left: 5.4pt; border-bottom: Black 1pt solid">For the three months ended Sept. 30, 2015</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: right"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: right"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; padding-left: 5.4pt">Net revenues from external customers</td><td style="width: 5%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">2,330</td><td style="width: 1%; text-align: left"> </td><td style="width: 5%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">15,281</td><td style="width: 1%; text-align: left"> </td><td style="width: 5%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">17,611</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 5.4pt">Inter-segment net revenues</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">524</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">524</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 5.4pt">(Loss) Income from operations</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(63</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,678</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,615</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 5.4pt">Depreciation and amortization</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">78</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">751</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">829</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 5.4pt">Capital expenditures</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">19</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">45</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">64</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 5.4pt; border-bottom: Black 1pt solid">  For the three months ended Sept. 30, 2014</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 5.4pt">Net revenues from external customers</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,790</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">14,195</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">17,985</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 5.4pt">Inter-segment net revenues</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">501</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">501</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 5.4pt">Income from operations</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">378</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,060</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,438</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 5.4pt">Depreciation and amortization</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">76</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">812</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">888</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 5.4pt">Capital expenditures</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">46</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">26</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">72</td><td style="text-align: left"> </td></tr> </table>

NOTE 9 SUPPLEMENTAL CASH FLOW INFORMATION   During the three months ended September 30, 2015 and September 30, 2014, the Company paid $102 and $159 for interest, respectively.   During the three months ended September 30, 2015 and September 30, 2014, the Company paid $50 and $40 for income taxes, respectively.

NOTE 10 COMMITMENTS AND CONTINGENCIES   Litigation   The Company is subject to legal proceedings and claims arising from the ordinary course of its business, including personal injury, customer contract and employment claims. In the opinion of management, the aggregate liability, if any, with respect to such actions, will not have a material adverse effect on the consolidated financial position or results of operations of the Company.   There were no material changes in litigation from that reported in our Form 10-K for the fiscal year ended June 30, 2015.   Other Matters   The Company is also delinquent in filing sales tax returns for certain states, for which the Company has transacted business. As of September 30, 2015, the Company has recorded tax obligations of approximately $2,597 plus interest and penalties of approximately $2,556. The Company is in the process of determining the regulatory requirements in order to become compliant.   The Company maintains a self-funded health insurance program with a stop-loss umbrella policy with a third party insurer to limit the maximum potential liability for individual claims to $100 per person and for a maximum potential claim liability based on member enrollment. With respect to this program, the Company considers historical and projected medical utilization data when estimating its health insurance program liability and related expense. As of September 30, 2015 and June 30, 2015, the Company had approximately $450 and $510, respectively, in reserve for its self-funded health insurance programs. The reserves are included in Other current liabilities in the condensed consolidated balance sheets.   The Company regularly analyzes its reserves for incurred but not reported claims, and for reported but not paid claims related to its reinsurance and self-funded insurance programs. The Company believes its reserves are adequate. However, significant judgment is involved in assessing these reserves such as assessing historical paid claims, average lags between the claims incurred date, reported dates and paid dates, and the frequency and severity of claims. There may be differences between actual settlement amounts and recorded reserves and any resulting adjustments are included in expense once a probable amount is known. There were no significant adjustments recorded in the periods covered by this report.

NOTE 11 - INCOME TAXES   ASC topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a corporate tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. Differences between tax positions taken or expected to be taken in a tax return and the benefit recognized and measured pursuant to the interpretation are referred to as unrecognized benefits. A liability is recognized (or amount of net operating loss carryforward or amount of tax refundable is reduced) for an unrecognized tax benefit because it represents an enterprises potential future obligation to the taxing authority for a tax position that was not recognized as a result of applying the provisions of ASC topic 740.   In accordance with ASC topic 740, interest costs related to unrecognized tax benefits are required to be calculated (if applicable) and would be classified as Interest expense, net. Penalties if incurred would be recognized as a component of Selling, general and administrative expenses.   The Company files corporate income tax returns in the United States (federal) and in various state and local jurisdictions. In most instances, the Company is no longer subject to federal, state and local income tax examinations by tax authorities for years prior to 2009.   The Company recorded a deferred tax asset of $8,423 and a deferred tax liability of $510 as of September 30, 2015, primarily relating to net operating loss carryforwards of approximately $122,926 available to offset future taxable income through 2034. The net operating losses begin to expire in 2019 for federal tax purposes and in 2015 for state income tax purposes.   The ultimate realization of deferred tax assets is dependent on the generation of future taxable income during the periods in which those temporary differences become deductible. The Company considers projected future taxable income and tax planning strategies in making this assessment. At present, the Company does have a sufficient history of income and anticipates profitability in the coming years and has concluded that it is more-likely-than-not that the Company will be able to realize a portion of its tax benefits in the near future and therefore a valuation allowance was established for the partial value of the deferred tax asset.   A valuation allowance will be maintained until sufficient positive evidence exists to support the reversal of the remainder of the valuation. Should the Company continue to remain profitable in future periods with supportable trends, the valuation allowance will be reversed accordingly.

NOTE 12 SUBSEQUENT EVENTS   The Company has evaluated events that occurred subsequent to September 30, 2015 and through the date the condensed consolidated financial statements were issued.

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NOTE 9 - SUPPLEMENTAL CASH FLOW INFORMATION ($)- (Details Narrative) - USD ($) $ in Thousands	3 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Note 9 - Supplemental Cash Flow Information - Details Narrative
Interest paid	$ 102	$ 159
Income Taxes Paid	$ 50	$ 40

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NOTE 7 - OTHER CURRENT LIABILITIES - (Details) - USD ($)
$ in Thousands

Sep. 30, 2015

Jun. 30, 2015

Payables and Accruals [Abstract]

Accrued salaries, commissions and payroll taxes $ 807 $ 992

Accrued interest 117 117

Litigation accruals 497 521

Sales tax payable 2,597 2,539

Legal and other professional fees 412 344

Accounting fees 162 235

Self-funded health insurance reserve 450 510

Interest and penalty - sales tax 2,556 2,509

Other 1,166 486

Total Other current liabilities $ 8,764 $ 8,253

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Carrying value as of the balance sheet date of obligations incurred through that date and payable for professional fees, such as for legal and accounting services received. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
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NOTE 8 - SEGMENT AND RELATED INFORMATION (Tables)
3 Months Ended

Sep. 30, 2015

Segment Reporting [Abstract]

Segment information
Summarized financial information concerning the Company's reportable segments is shown in the following table:

Medical
Equipment Management
Of Diagnostic
Imaging
Centers Totals

For the three months ended Sept. 30, 2015

Net revenues from external customers $ 2,330 $ 15,281 $ 17,611

Inter-segment net revenues $ 524 $ — $ 524

(Loss) Income from operations $ (63 ) $ 3,678 $ 3,615

Depreciation and amortization $ 78 $ 751 $ 829

Capital expenditures $ 19 $ 45 $ 64

For the three months ended Sept. 30, 2014

Net revenues from external customers $ 3,790 $ 14,195 $ 17,985

Inter-segment net revenues $ 501 $ — $ 501

Income from operations $ 378 $ 3,060 $ 3,438

Depreciation and amortization $ 76 $ 812 $ 888

Capital expenditures $ 46 $ 26 $ 72

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NOTE 3 - ACCOUNTS RECEIVABLE, MEDICAL RECEIVABLE AND MANAGEMENT AND OTHER FEES RECEIVABLE - (Details Narrative)
3 Months Ended

Sep. 30, 2015

Sep. 30, 2014

Note 3 - Accounts Receivable Medical Receivable And Management And Other Fees Receivable - Details Narrative

Net revenues derived from no-fault and personal injury protection claims 60.00% 54.00%

Net revenues from management and other fees charged to related PCs 10.50% 10.10%

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NOTE 4 - INVENTORIES
3 Months Ended

Sep. 30, 2015

Inventory Disclosure [Abstract]

NOTE 4 - INVENTORIES
NOTE 4 - INVENTORIES

Inventories included in the accompanying condensed consolidated balance sheets consist of the following:

September 30, 2015
June 30,

2015

Purchased parts, components and supplies $ 2,207 $ 2,043

Work-in-process 89 149

TOTAL INVENTORIES $ 2,296 $ 2,192

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NOTE 4 - INVENTORIES (Details) - USD ($)
$ in Thousands

Sep. 30, 2015

Jun. 30, 2015

Inventory Disclosure [Abstract]

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NOTE 3 - ACCOUNTS RECEIVABLE, MEDICAL RECEIVABLE AND MANAGEMENT AND OTHER FEES RECEIVABLE - Patient Fees Revenue - (Details) - USD ($)
$ in Thousands
3 Months Ended

Sep. 30, 2015

Sep. 30, 2014

Patient fee revenue, net of contractual allowances and discounts $ 8,114 $ 6,787

Provision for bad debts for patient fee 3,507 3,146

Net patient fee revenue 4,607 3,641

Commercial Insurance / Managed Care

Patient fee revenue, net of contractual allowances and discounts 1,071 1,080

Medicare/Medicaid

Patient fee revenue, net of contractual allowances and discounts 275 297

Workers Compensation/Personal Injury

Patient fee revenue, net of contractual allowances and discounts 5,308 3,695

Other

Patient fee revenue, net of contractual allowances and discounts $ 1,460 $ 1,715

X

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NOTE 5 - COSTS AND ESTIMATED EARNINGS ON UNCOMPLETED CONTRACTS - Information relating to uncompleted contracts - (Details) - USD ($)
$ in Thousands

Sep. 30, 2015

Jun. 30, 2015

Notes to Financial Statements

Costs incurred on uncompleted contracts $ 1,862 $ 1,862

Estimated earnings 1,371 1,371

Subtotal 3,233 3,233

Less: Billings to date 2,693 2,693

Total Costs and estimated earnings in excess of billings on uncompleted contracts $ 540 $ 540

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Jun. 30, 2015

Notes to Financial Statements

Costs and estimated earnings in excess of billings on uncompleted contracts $ 682 $ 682

Less: Billings in excess of costs and estimated earnings on uncompleted contracts 142 142

Total Costs and estimated earnings in excess of billings on uncompleted contracts $ 540 $ 540

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NOTE 3 - ACCOUNTS RECEIVABLE, MEDICAL RECEIVABLE AND MANAGEMENT AND OTHER FEES RECEIVABLE (USD $)
3 Months Ended

Sep. 30, 2015

Receivables [Abstract]

NOTE 3 - ACCOUNTS RECEIVABLE. MEDICAL RECEIVABLES AND MANAGEMENT AND OTHER FEES RECEIVABLE (USD $)
NOTE 3 – ACCOUNTS RECEIVABLE, MEDICAL RECEIVABLE AND MANAGEMENT AND OTHER FEES RECEIVABLE

Accounts Receivable, Medical Receivable and Management and Other Fees Receivable

Receivables, net is comprised of the following September 30, 2015, and June 30, 2015:

September 30, 2015

Gross Receivable Allowance for doubtful accounts Net

Accounts receivable $ 4,953 $ 362 $ 4,591

Accounts receivable - related party $ 90 — $ 90

Medical receivable $ 28,408 $ 18,966 $ 9,442

Management and other fees receivable $ 28,174 $ 13,690 $ 14,484

Management and other fees receivable from related medical practices ("PC’s") $ 4,003 $ 403 $ 3,600

June 30, 2015

Gross Receivable Allowance for doubtful accounts Net

Accounts receivable $ 4,153 $ 362 $ 3,791

Accounts receivable - related party $ — — $ —

Medical receivable $ 24,541 $ 15,459 $ 9,082

Management and other fees receivable $ 27,330 $ 13,272 $ 14,058

Management and other fees receivable from related medical practices ("PC’s") $ 3,910 $ 403 $ 3,507

The Company's customers are concentrated in the healthcare industry.

Accounts Receivable

Credit risk with respect to the Company’s accounts receivable related to product sales and service and repair fees is limited due to the customer advances received prior to the commencement of work performed and the billing of amounts to customers as sub-assemblies are completed. Service and repair fees are billed on a monthly or quarterly basis and the Company does not continue providing these services if accounts receivable become past due. The Company controls credit risk with respect to accounts receivable from service and repair fees through its credit evaluation process, credit limits, monitoring procedures and reasonably short collection terms. The Company performs ongoing credit authorizations before a product sales contract is entered into or service and repair fees are provided.

Medical Receivables

Medical receivables are due under fee-for-service contracts from third party payors, such as hospitals, government sponsored healthcare programs, patient’s legal counsel and directly from patients. Substantially all the revenue relates to patients residing in Florida. The carrying amount of the medical receivable is reduced by an allowance that reflects management’s best estimate of the amounts that will not be collected. The Company continuously monitors collections from its clients and maintains an allowance for bad debts based upon the Company’s historical collection experience. The Company determines allowances for contractual adjustments and uncollectible accounts based on specific agings, specific payor collection issues that have been identified and based on payor classifications and historical experience at each site.

Management and Other Fees Receivable

The Company's receivables from the related and non-related professional corporations (PC's) substantially consist of fees outstanding under management agreements. Payment of the outstanding fees is dependent on collection by the PC's of fees from third party medical reimbursement organizations, principally insurance companies and health management organizations.

Payment of the management fee receivables from the PC’s may be impaired by the inability of the PC’s to collect in a timely manner their medical fees from the third party payors, particularly insurance carriers covering automobile no-fault and workers compensation claims due to longer payment cycles and rigorous informational requirements and certain other disallowed claims. Approximately 60% and 54% of the PCs’ net revenues for the three months ended September 30, 2015 and 2014, respectively, were derived from no-fault and personal injury protection claims. The Company considers the aging of its accounts receivable in determining the amount of allowance for doubtful accounts. The Company generally takes all legally available steps to collect its receivables. Credit losses associated with the receivables are provided for in the condensed consolidated financial statements and have historically been within management's expectations.

Net revenues from management and other fees charged to the related PCs accounted for approximately 10.5% and 10.1% of the consolidated net revenues for the three months ended September 30, 2015 and 2014, respectively.

Tallahassee Magnetic Resonance Imaging, PA, Stand Up MRI of Boca Raton, PA and Stand Up MRI & Diagnostic Center, PA (all related medical practices) entered into a guaranty agreement, pursuant to which they cross guaranteed all management fees which are payable to the Company, which have arisen under each individual management agreement.

The Company’s patient fee revenue, net of contractual allowances and discounts less the provision for bad debts for the three months ended September 30, 2015 and 2014 are summarized in the following table.

For the Three Months Ended September 30,

2015 2014

Commercial Insurance/ Managed Care $ 1,071 $ 1,080

Medicare/Medicaid 275 297

Workers' Compensation/Personal Injury 5,308 3,695

Other 1,460 1,715

Patient Fee Revenue, net of contractual allowances and discounts 8,114 6,787

Provision for Bad Debts (3,507 ) (3,146 )

Net Patient Fee for Revenue $ 4,607 $ 3,641

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NOTE 6 - OTHER INTANGIBLE ASSETS - (Details) - USD ($)
$ in Thousands

Sep. 30, 2015

Jun. 30, 2015

Accumulated Amortization $ 10,824 $ 10,502

Intangible asset value, net 8,647 8,950

Software Development Costs

Intangible asset value, gross 7,005 7,005

Patents and copyrights

Intangible asset value, gross 4,566 4,547

Non-compete Agreements

Intangible asset value, gross 4,100 4,100

Customer Relationships

Intangible asset value, gross 3,800 3,800

Other Intangible Assets

Intangible asset value, gross $ 19,471 $ 19,452

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$ in Thousands

Sep. 30, 2015

Jun. 30, 2015

Commitments and Contingencies Disclosure [Abstract]

Recorded tax obligations $ 2,597

Tax interest and penalties 2,556

Maximum limit for individual claims under stop-loss umbrella policy for health insurance 100

Self-funded health insurance reserve $ 450 $ 510

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Balance Sheets - USD ($)
$ in Thousands

Sep. 30, 2015

Jun. 30, 2015

Current Assets:

Cash and cash equivalents $ 10,973 $ 9,449

Accounts receivable - net 4,591 $ 3,791

Accounts receivable - Related party 90

Medical receivables -net 9,442 $ 9,082

Management and other fees receivable -net 14,484 14,058

Management and other fees receivable - related medical practices -net 3,600 3,507

Costs and estimated earnings in excess of billings on uncompleted contracts 682 682

Inventories 2,296 2,192

Prepaid expenses and other current assets 775 860

Total Current Assets 46,933 43,621

Deferred income tax asset 8,423 8,423

Property and equipment - net 12,439 12,901

Goodwill 1,767 1,767

Other intangible assets - net 8,647 8,950

Other assets 818 830

Total Assets 79,027 76,492

Current Liabilities:

Current portion of long-term debt and capital leases 2,478 2,490

Accounts payable 1,595 1,783

Other current liabilities 8,764 8,253

Unearned revenue on service contracts 4,714 $ 4,187

Unearned revenue on service contracts - related parties 83

Customer deposits 1,939 $ 1,938

Billings in excess of costs and estimated earnings on uncompleted contracts 142 142

Total Current Liabilities 19,715 18,793

Long-Term Liabilities:

Deferred income tax liability 510 510

Due to related medical practices 233 237

Long-term debt and capital leases, less current portion 5,088 5,699

Other liabilities 485 469

Total Long-Term Liabilities 6,316 6,915

Total Liabilities 26,031 25,708

STOCKHOLDERS' EQUITY:

Common Stock 1 1

Paid-in capital in excess of par value 175,448 175,448

Accumulated deficit (133,487) (136,349)

Notes receivable from employee stockholders (30) (32)

Treasury stock, at cost - 12 shares of common stock at December 31, 2014 and June 30, 2014 (675) (675)

Total Fonar Corporation's Stockholders' Equity 41,257 38,393

Noncontrolling interests 11,739 12,391

Total Stockholders' Equity 52,996 50,784

Total Liabilities and Stockholders' Equity $ 79,027 $ 76,492

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NOTE 1 - DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION (USD $)
3 Months Ended

Sep. 30, 2015

Accounting Policies [Abstract]

NOTE 1 - DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION
NOTE 1 – DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION

Description of Business

Effective July 1, 2015, the Company restructured the corporate organization of the management of diagnostic imaging centers segment of our business. The reorganization was structured to more completely integrate the operations of Health Management Corporation of America and HDM. Imperial contributed all of its assets (which were utilized in the business of Health Management Corporation of America) to HDM and received a 24.2% interest in HDM. Health Management Corporation of America retained a direct ownership interest of 45.8% in HDM, and the original investors in HDM retained a 30.0% ownership interest in the newly expanded HDM. The entire management of diagnostic imaging centers business segment is now being conducted by HDM, operating under the name, ”Health Management Company of America”.

Basis of Presentation

The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three months ended September 30, 2015, are not necessarily indicative of the results that may be expected for the fiscal year ending June 30, 2016. For further information, refer to the consolidated financial statements and footnotes thereto included in the Company's Annual Report on Form 10-K filed on September 29, 2015 for the fiscal year ended June 30, 2015.

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NOTE 1 - DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION - (Details Narrative)

Jul. 01, 2015

Note 1 - Description Of Business And Basis Of Presentation - Details Narrative

The ownership interest of Imperial Management Services after reorganization of newly expanded HDM (percent). 24.20%

The ownership interest of Health Management Corporation of America after reorganization of newly expanded HDM (percent). 45.80%

The ownership interest of the original investors of HDM after reorganization of newly expanded HDM (percent). 30.00%

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Effective July 1, 2015, the Company restructured the corporate organization of the management of diagnostic imaging centers segment of our business. The reorganization was structured to more completely integrate the operations of Health Management Corporation of America and HDM. Imperial contributed all of its assets (which were utilized in the business of Health Management Corporation of America) to HDM and received a 24.2% interest in HDM. Health Management Corporation of America retained a direct ownership interest of 45.8% in HDM, and the original investors in HDM retained a 30.0% ownership interest in the newly expanded HDM. The entire management of diagnostic imaging centers business segment is now being conducted by HDM, operating under the name, ”Health Management Company of America”.
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NOTE 5 - COSTS AND ESTIMATED EARNINGS ON UNCOMPLETED CONTRACTS (Tables)
3 Months Ended

Sep. 30, 2015

Notes to Financial Statements

Information relating to uncompleted contracts
Information relating to uncompleted contracts is as follows:

September 30, 2015
June 30,

2015

Costs incurred on uncompleted contracts $ 1,862 $ 1,862

Estimated earnings 1,371 1,371

Subtotal 3,233 3,233

Less: Billings to date 2,693 2,693

Total Costs and estimated earnings in excess of billings on uncompleted contracts $ 540 $ 540

Included in the accompanying condensed consolidated balance sheets
Included in the accompanying condensed consolidated balance sheets under the following captions:

September 30, 2015
June 30,

2015

Costs and estimated earnings in excess of billings on uncompleted contracts $ 682 $ 682

Less: Billings in excess of costs and estimated earnings on uncompleted contracts 142 142

Total Costs and estimated earnings in excess of billings on uncompleted contracts $ 540 540

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NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - (Details Narrative) - shares
3 Months Ended

Sep. 30, 2015

Sep. 30, 2014

Accounting Policies [Abstract]

Shares included upon conversion of Class C Common to calculate a diluted EPS 128,000 128,000

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NOTE 7 - OTHER CURRENT LIABILITIES (Tables)
3 Months Ended

Sep. 30, 2015

Payables and Accruals [Abstract]

Other current liabilities
Other current liabilities in the accompanying condensed consolidated balance sheets consist of the following:

September 30, 2015
June 30,

2015

Accrued salaries, commissions and payroll taxes $ 807 $ 992

Accrued interest 117 117

Litigation accruals 497 521

Sales tax payable 2,597 2,539

Legal and other professional fees 412 344

Accounting fees 162 235

Self-funded health insurance reserve 450 510

Interest and penalty - sales tax 2,556 2,509

Other 1,166 486

Other Current Liabilities $ 8,764 $ 8,253

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NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (USD $)
3 Months Ended

Sep. 30, 2015

Accounting Policies [Abstract]

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Principles of Consolidation

The unaudited condensed consolidated financial statements include the accounts of FONAR Corporation, its majority and wholly-owned subsidiaries and partnerships (collectively the “Company”). All significant intercompany accounts and transactions have been eliminated in consolidation.

Earnings Per Share

Basic earnings per share (“EPS”) is computed based upon the weighted average number of shares of common stock and stock equivalents outstanding, net of common stock. In accordance with ASC topic 260-10, “Participating Securities and the Two-Class method”, the Company used the Two-Class method for calculating basic income per share and applied the if converted method in calculating diluted income per share for the three months ended September 30, 2015 and 2014.

Diluted EPS reflects the potential dilution from the exercise or conversion of all dilutive securities into common stock based on the average market price of common shares outstanding during the period. For the three months ended September 30, 2015 and 2014, diluted EPS for common shareholders includes 128 shares upon conversion of Class C Common.





Three months ended
September 30, 2015 Three months ended
September 30, 2014

Total Common Stock Class C Common Stock Total Common Stock Class C Common Stock

Basic
Numerator:

Net income available to common stockholders
$ 2,862 $ 2,676 $ 47 $ 2,535 $ 2,370 $ 42

Denominator:

Weighted average shares outstanding
6,050 6,050 383 6,050 6,050 383

Basic income per common share $ 0.47 $ 0.44 $ 0.12 $ 0.42 $ 0.39 $ 0.11

Diluted

Denominator:

Weighted average shares outstanding
6,050 383 6,050 383

Convertible Class C Stock 128 — 128 —

Total Denominator for diluted earnings per share 6,178 383 6,178 383

Diluted income per common share $ 0.43 $ 0.12 $ 0.38 $ 0.11

Recent Accounting Pronouncements

The FASB has issued ASU No. 2014-09, Revenue from Contracts with Customers. This ASU supercedes the revenue recognition requirements in Accounting Standards Codification 605 - Revenue Recognition and most industry-specific guidance throughout the Codification. The standard requires that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. This ASU is effective for annual reporting periods beginning after December 15, 2017, including interim periods within the reporting period and should be applied retrospectively to each prior reporting period presented or retrospectively with the cumulative effect of initially applying the ASU recognized at the date of initial application. The adoption of this standard is not expected to have a material impact on the Company’s condensed consolidated financial position and results of operations.

In July 2015, the FASB issued Accounting Standards Update No. 2015-11, “Simplifying the Measurement of Inventory” (“ASU 2015-11”). ASU 2015-11 requires an entity to measure inventory at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. Subsequent measurement is unchanged for inventory measured using last-in, first-out (“LIFO”) or the retail inventory method. It is effective for annual reporting periods beginning after December 15, 2016. The amendments should be applied prospectively with earlier application permitted as of the beginning of an interim or annual reporting period. The adoption of this standard is not expected to have a material impact on the Company’s condensed consolidated financial position and results of operations.

FASB, the Emerging Issues Task Force and the SEC have issued certain other accounting standards, updates, and regulations as of September 30, 2015 that will become effective in subsequent periods; however, management does not believe that any of those updates would have significantly affected our financial accounting measures or disclosures had they been in effect during 2015 or 2014, and it does not believe that any of those pronouncements will have a significant impact on our consolidated financial statements at the time they become effective.

Reclassifications

Certain prior year amounts have been reclassified to conform to the current year presentation. The reclassifications did not have any effect on reported consolidated net income for any periods presented.

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Balance Sheets (Parenthetical) - $ / shares

Sep. 30, 2015

Jun. 30, 2015

Class A NonVoting Preferred Stock

Preferred Stock, Par Value $ 0.0001 $ 0.0001

Preferred Stock, Authorized 453,000 453,000

Preferred Stock, Issued 313,000 313,000

Preferred Stock, Outstanding 313,000 313,000

Preferred Stock

Preferred Stock, Par Value $ 0.001 $ 0.001

Preferred Stock, Authorized 567,000 567,000

Preferred Stock, Issued

Preferred Stock, Outstanding

Common Stock

Common Stock, Par Value $ 0.0001 $ 0.0001

Common Stock, Authorized 8,500,000 8,500,000

Common Stock, Issued 6,062,000 6,062,000

Common Stock, Outstanding 6,051,000 6,051,000

Class B Common Stock

Common Stock, Par Value $ 0.0001 $ 0.0001

Common Stock, Authorized 227,000 227,000

Common Stock, Issued 146 146

Common Stock, Outstanding 146 146

Class C Common Stock

Common Stock, Par Value $ 0.0001 $ 0.0001

Common Stock, Authorized 567,000 567,000

Common Stock, Issued 383,000 383,000

Common Stock, Outstanding 383,000 383,000

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NOTE 12 - SUBSEQUENT EVENTS
3 Months Ended

Sep. 30, 2015

Subsequent Events [Abstract]

NOTE 14 - SUBSEQUENT EVENTS
NOTE 12 – SUBSEQUENT EVENTS

The Company has evaluated events that occurred subsequent to September 30, 2015 and through the date the condensed consolidated financial statements were issued.

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Document and Entity Information - shares
3 Months Ended

Sep. 30, 2015

Nov. 02, 2015

Entity Registrant Name Fonar Corporation

Entity Central Index Key 0000355019

Document Type 10-Q

Document Period End Date Sep. 30, 2015

Amendment Flag false

Current Fiscal Year End Date --06-30

Is Entity a Well-known Seasoned Issuer? No

Is Entity a Voluntary Filer? No

Is Entity's Reporting Status Current? Yes

Entity Filer Category Accelerated Filer

Document Fiscal Period Focus Q1

Document Fiscal Year Focus 2016

Common Stock

Entity Common Stock, Shares Outstanding 6,050,840

Class B Common Stock

Entity Common Stock, Shares Outstanding 146

Class C Common Stock

Entity Common Stock, Shares Outstanding 382,513

Preferred Stock Class A

Entity Common Stock, Shares Outstanding 313,438

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NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
3 Months Ended

Sep. 30, 2015

Note 2 - Summary Of Significant Accounting Policies Policies

Principles of Consolidation
Principles of Consolidation

The unaudited condensed consolidated financial statements include the accounts of FONAR Corporation, its majority and wholly-owned subsidiaries and partnerships (collectively the “Company”). All significant intercompany accounts and transactions have been eliminated in consolidation.

Earnings Per Share
Earnings Per Share

Basic earnings per share (“EPS”) is computed based upon the weighted average number of shares of common stock and stock equivalents outstanding, net of common stock. In accordance with ASC topic 260-10, “Participating Securities and the Two-Class method”, the Company used the Two-Class method for calculating basic income per share and applied the if converted method in calculating diluted income per share for the three months ended September 30, 2015 and 2014.

Diluted EPS reflects the potential dilution from the exercise or conversion of all dilutive securities into common stock based on the average market price of common shares outstanding during the period. For the three months ended September 30, 2015 and 2014, diluted EPS for common shareholders includes 128 shares upon conversion of Class C Common.



Three months ended
September 30, 2015 Three months ended
September 30, 2014

Total Common Stock Class C Common Stock Total Common Stock Class C Common Stock

Basic
Numerator:

Net income available to common stockholders
$ 2,862 $ 2,676 $ 47 $ 2,535 $ 2,370 $ 42

Denominator:

Weighted average shares outstanding
6,050 6,050 383 6,050 6,050 383

Basic income per common share $ 0.47 $ 0.44 $ 0.12 $ 0.42 $ 0.39 $ 0.11

Diluted

Denominator:

Weighted average shares outstanding
6,050 383 6,050 383

Convertible Class C Stock 128 — 128 —

Total Denominator for diluted earnings per share 6,178 383 6,178 383

Diluted income per common share $ 0.43 $ 0.12 $ 0.38 $ 0.11

Recent Accounting Pronouncements
Recent Accounting Pronouncements

The FASB has issued ASU No. 2014-09, Revenue from Contracts with Customers. This ASU supercedes the revenue recognition requirements in Accounting Standards Codification 605 - Revenue Recognition and most industry-specific guidance throughout the Codification. The standard requires that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. This ASU is effective for annual reporting periods beginning after December 15, 2017, including interim periods within the reporting period and should be applied retrospectively to each prior reporting period presented or retrospectively with the cumulative effect of initially applying the ASU recognized at the date of initial application. The adoption of this standard is not expected to have a material impact on the Company’s condensed consolidated financial position and results of operations.

In July 2015, the FASB issued Accounting Standards Update No. 2015-11, “Simplifying the Measurement of Inventory” (“ASU 2015-11”). ASU 2015-11 requires an entity to measure inventory at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. Subsequent measurement is unchanged for inventory measured using last-in, first-out (“LIFO”) or the retail inventory method. It is effective for annual reporting periods beginning after December 15, 2016. The amendments should be applied prospectively with earlier application permitted as of the beginning of an interim or annual reporting period. The adoption of this standard is not expected to have a material impact on the Company’s condensed consolidated financial position and results of operations.

FASB, the Emerging Issues Task Force and the SEC have issued certain other accounting standards, updates, and regulations as of September 30, 2015 that will become effective in subsequent periods; however, management does not believe that any of those updates would have significantly affected our financial accounting measures or disclosures had they been in effect during 2015 or 2014, and it does not believe that any of those pronouncements will have a significant impact on our consolidated financial statements at the time they become effective.

Reclassifications
Reclassifications

Certain prior year amounts have been reclassified to conform to the current year presentation. The reclassifications did not have any effect on reported consolidated net income for any periods presented.

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Consolidated Statements of Income - USD ($)
$ in Thousands
3 Months Ended

Sep. 30, 2015

Sep. 30, 2014

REVENUES

Product sales - net $ 18 $ 1,271

Service and repair fees - net 2,284 2,491

Service and repair fees - related parties - net 28 28

Patient fee revenue, net of contractual allowances and discounts 8,114 6,787

Provision for bad debts for patient fee (3,507) (3,146)

Management and other fees - net 8,829 8,738

Management and other fees - related medical practices - net 1,845 1,816

Total Revenues - Net 17,611 17,985

COSTS AND EXPENSES

Costs related to product sales 112 1,085

Costs related to service and repair fees 543 507

Costs related to service and repair fees - related parties 7 6

Costs related to patient fee revenue 2,228 1,899

Costs related to management and other fees 5,419 5,590

Costs related to management and other fees - related medical practices 1,058 979

Research and development 436 397

Selling, general and administrative 3,775 3,578

Provision for bad debts 418 506

Total Costs and Expenses 13,996 14,547

INCOME

Income From Operations 3,615 3,438

Interest Expense (150) (204)

Investment Income 50 62

Income Before Provision for Income Taxes and Noncontrolling Interests 3,515 3,296

Provision for Income Taxes 50 40

Net Income 3,465 3,256

Net Income - Noncontrolling Interests (603) (721)

Net Income - Controlling Interests $ 2,862 $ 2,535

Basic Net Income Per Common Share $ 0.47 $ 0.42

Weighted Average Basic Shares Outstanding 6,050,000 6,050,000

Common Stock

INCOME

Net Income - Controlling Interests $ 2,676 $ 2,370

Basic Net Income Per Common Share $ 0.44 $ 0.39

Diluted Net Income Per Common Share $ 0.43 $ 0.38

Weighted Average Basic Shares Outstanding 6,050,000 6,050,000

Weighted Average Diluted Shares Outstanding 6,178,000 6,178,000

Preferred Stock Class A

INCOME

Net Income - Controlling Interests $ 139 $ 123

Class C Common Stock

INCOME

Net Income - Controlling Interests $ 47 $ 42

Basic Net Income Per Common Share $ 0.12 $ 0.11

Diluted Net Income Per Common Share $ 0.12 $ 0.11

Weighted Average Basic Shares Outstanding 383,000 383,000

Weighted Average Diluted Shares Outstanding 383,000 383,000

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NOTE 7 - OTHER CURRENT LIABILITIES
3 Months Ended

Sep. 30, 2015

Payables and Accruals [Abstract]

NOTE 7 - OTHER CURRENT LIABILITIES
NOTE 7 – OTHER CURRENT LIABILITIES

Other current liabilities in the accompanying condensed consolidated balance sheets consist of the following:

September 30, 2015
June 30,

2015

Accrued salaries, commissions and payroll taxes $ 807 $ 992

Accrued interest 117 117

Litigation accruals 497 521

Sales tax payable 2,597 2,539

Legal and other professional fees 412 344

Accounting fees 162 235

Self-funded health insurance reserve 450 510

Interest and penalty - sales tax 2,556 2,509

Other 1,166 486

Other Current Liabilities $ 8,764 $ 8,253

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NOTE 6 - OTHER INTANGIBLE ASSETS
3 Months Ended

Sep. 30, 2015

Goodwill and Intangible Assets Disclosure [Abstract]

NOTE 6 - OTHER INTANGIBLE ASSETS
NOTE 6 – OTHER INTANGIBLE ASSETS

Other intangible assets, net of accumulated amortization, in the accompanying condensed consolidated balance sheets consist of the following:

September 30,
2015 June 30,
2015

Capitalized software development costs $ 7,005 $ 7,005

Patents and copyrights 4,566 4,547

Non-compete 4,100 4,100

Customer relationships 3,800 3,800

Gross Other intangible assets 19,471 19,452

Less: Accumulated amortization 10,824 10,502

Other Intangible Assets $ 8,647 $ 8,950

Amortization of patents and copyrights for the three months ended September 30, 2015 and 2014 amounted to $47 and $45, respectively.

Amortization of capitalized software development costs for the three months ended September 30, 2015 and 2014 amounted to $81 and $83, respectively.

Amortization of non-compete for the three months ended September 30, 2015 and 2014 amounted to $146 and $146, respectively.

Amortization of customer relationships for the three months ended September 30, 2015 and 2014 amounted to $48 and $48, respectively.

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NOTE 6 - OTHER INTANGIBLE ASSETS (Tables)
3 Months Ended

Sep. 30, 2015

Goodwill and Intangible Assets Disclosure [Abstract]

Other intangible assets - net
Other intangible assets, net of accumulated amortization, in the accompanying condensed consolidated balance sheets consist of the following:

September 30,
2015 June 30,
2015

Capitalized software development costs $ 7,005 $ 7,005

Patents and copyrights 4,566 4,547

Non-compete 4,100 4,100

Customer relationships 3,800 3,800

Gross Other intangible assets 19,471 19,452

Less: Accumulated amortization 10,824 10,502

Other Intangible Assets $ 8,647 $ 8,950

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NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
3 Months Ended

Sep. 30, 2015

Notes to Financial Statements

Earnings Per Share
Earnings Per Share



Three months ended
September 30, 2015 Three months ended
September 30, 2014

Total Common Stock Class C Common Stock Total Common Stock Class C Common Stock

Basic
Numerator:

Net income available to common stockholders
$ 2,862 $ 2,676 $ 47 $ 2,535 $ 2,370 $ 42

Denominator:

Weighted average shares outstanding
6,050 6,050 383 6,050 6,050 383

Basic income per common share $ 0.47 $ 0.44 $ 0.12 $ 0.42 $ 0.39 $ 0.11

Diluted

Denominator:

Weighted average shares outstanding
6,050 383 6,050 383

Convertible Class C Stock 128 — 128 —

Total Denominator for diluted earnings per share 6,178 383 6,178 383

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NOTE 10 - COMMITMENTS AND CONTINGENCIES
3 Months Ended

Sep. 30, 2015

Commitments and Contingencies Disclosure [Abstract]

NOTE 12 - COMMITMENTS AND CONTINGENCIES
NOTE 10 – COMMITMENTS AND CONTINGENCIES

Litigation

The Company is subject to legal proceedings and claims arising from the ordinary course of its business, including personal injury, customer contract and employment claims. In the opinion of management, the aggregate liability, if any, with respect to such actions, will not have a material adverse effect on the consolidated financial position or results of operations of the Company.

There were no material changes in litigation from that reported in our Form 10-K for the fiscal year ended June 30, 2015.

Other Matters

The Company is also delinquent in filing sales tax returns for certain states, for which the Company has transacted business. As of September 30, 2015, the Company has recorded tax obligations of approximately $2,597 plus interest and penalties of approximately $2,556. The Company is in the process of determining the regulatory requirements in order to become compliant.

The Company maintains a self-funded health insurance program with a stop-loss umbrella policy with a third party insurer to limit the maximum potential liability for individual claims to $100 per person and for a maximum potential claim liability based on member enrollment. With respect to this program, the Company considers historical and projected medical utilization data when estimating its health insurance program liability and related expense. As of September 30, 2015 and June 30, 2015, the Company had approximately $450 and $510, respectively, in reserve for its self-funded health insurance programs. The reserves are included in “Other current liabilities” in the condensed consolidated balance sheets.

The Company regularly analyzes its reserves for incurred but not reported claims, and for reported but not paid claims related to its reinsurance and self-funded insurance programs. The Company believes its reserves are adequate. However, significant judgment is involved in assessing these reserves such as assessing historical paid claims, average lags between the claims’ incurred date, reported dates and paid dates, and the frequency and severity of claims. There may be differences between actual settlement amounts and recorded reserves and any resulting adjustments are included in expense once a probable amount is known. There were no significant adjustments recorded in the periods covered by this report.

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NOTE 8 - SEGMENT AND RELATED INFORMATION
3 Months Ended

Sep. 30, 2015

Segment Reporting [Abstract]

NOTE 10 - SEGMENT AND RELATED INFORMATION
NOTE 8 - SEGMENT AND RELATED INFORMATION

The Company operates in two industry segments - manufacturing and the servicing of medical equipment and management of diagnostic imaging centers.

The accounting policies of the segments are the same as those described in the summary of significant accounting policies as disclosed in the Company’s 10-K as of June 30, 2015. All inter-segment sales are market-based. The Company evaluates performance based on income or loss from operations.

Summarized financial information concerning the Company's reportable segments is shown in the following table:

Medical
Equipment Management
Of Diagnostic
Imaging
Centers Totals

For the three months ended Sept. 30, 2015

Net revenues from external customers $ 2,330 $ 15,281 $ 17,611

Inter-segment net revenues $ 524 $ — $ 524

(Loss) Income from operations $ (63 ) $ 3,678 $ 3,615

Depreciation and amortization $ 78 $ 751 $ 829

Capital expenditures $ 19 $ 45 $ 64

For the three months ended Sept. 30, 2014

Net revenues from external customers $ 3,790 $ 14,195 $ 17,985

Inter-segment net revenues $ 501 $ — $ 501

Income from operations $ 378 $ 3,060 $ 3,438

Depreciation and amortization $ 76 $ 812 $ 888

Capital expenditures $ 46 $ 26 $ 72

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NOTE 9 - SUPPLEMENTAL CASH FLOW INFORMATION
3 Months Ended

Sep. 30, 2015

Supplemental Cash Flow Elements [Abstract]

NOTE 11 - SUPPLEMENTAL CASH FLOW INFORMATION
NOTE 9 – SUPPLEMENTAL CASH FLOW INFORMATION

During the three months ended September 30, 2015 and September 30, 2014, the Company paid $102 and $159 for interest, respectively.

During the three months ended September 30, 2015 and September 30, 2014, the Company paid $50 and $40 for income taxes, respectively.

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NOTE 11 - INCOME TAXES
3 Months Ended

Sep. 30, 2015

Income Tax Disclosure [Abstract]

NOTE 13 - INCOME TAXES
NOTE 11 - INCOME TAXES

ASC topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a corporate tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. Differences between tax positions taken or expected to be taken in a tax return and the benefit recognized and measured pursuant to the interpretation are referred to as “unrecognized benefits”. A liability is recognized (or amount of net operating loss carryforward or amount of tax refundable is reduced) for an unrecognized tax benefit because it represents an enterprise’s potential future obligation to the taxing authority for a tax position that was not recognized as a result of applying the provisions of ASC topic 740.

In accordance with ASC topic 740, interest costs related to unrecognized tax benefits are required to be calculated (if applicable) and would be classified as “Interest expense, net”. Penalties if incurred would be recognized as a component of “Selling, general and administrative” expenses.

The Company files corporate income tax returns in the United States (federal) and in various state and local jurisdictions. In most instances, the Company is no longer subject to federal, state and local income tax examinations by tax authorities for years prior to 2009.

The Company recorded a deferred tax asset of $8,423 and a deferred tax liability of $510 as of September 30, 2015, primarily relating to net operating loss carryforwards of approximately $122,926 available to offset future taxable income through 2034. The net operating losses begin to expire in 2019 for federal tax purposes and in 2015 for state income tax purposes.

The ultimate realization of deferred tax assets is dependent on the generation of future taxable income during the periods in which those temporary differences become deductible. The Company considers projected future taxable income and tax planning strategies in making this assessment. At present, the Company does have a sufficient history of income and anticipates profitability in the coming years and has concluded that it is more-likely-than-not that the Company will be able to realize a portion of its tax benefits in the near future and therefore a valuation allowance was established for the partial value of the deferred tax asset.

A valuation allowance will be maintained until sufficient positive evidence exists to support the reversal of the remainder of the valuation. Should the Company continue to remain profitable in future periods with supportable trends, the valuation allowance will be reversed accordingly.

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NOTE 8 - SEGMENT AND RELATED INFORMATION - Segment Information - (Details) - USD ($)
$ in Thousands
3 Months Ended

Sep. 30, 2015

Sep. 30, 2014

Net revenues from external customers $ 17,611 $ 17,985

Inter-segment net revenues 524 501

Income from operations 3,615 3,438

Depreciation and amortization 829 888

Capital expenditures 64 72

Medical Equipment

Net revenues from external customers 2,330 3,790

Inter-segment net revenues 524 501

Income from operations (63) 378

Depreciation and amortization 78 76

Capital expenditures 19 46

Management Of Diagnostic Imaging Centers

Net revenues from external customers $ 15,281 $ 14,195

Inter-segment net revenues

Income from operations $ 3,678 $ 3,060

Depreciation and amortization 751 812

Capital expenditures $ 45 $ 26

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NOTE 4 - INVENTORIES (Tables)
3 Months Ended

Sep. 30, 2015

Inventory Disclosure [Abstract]

Inventories
Inventories included in the accompanying condensed consolidated balance sheets consist of the following:

September 30, 2015
June 30,

2015

Purchased parts, components and supplies $ 2,207 $ 2,043

Work-in-process 89 149

TOTAL INVENTORIES $ 2,296 $ 2,192

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NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Earnings Per Share (Details) - USD ($)
$ / shares in Units, $ in Thousands
3 Months Ended

Sep. 30, 2015

Sep. 30, 2014

Basic Numerator: Net income available to common stockholders $ 2,862 $ 2,535

Basic Denominator: Weighted average shares outstanding 6,050,000 6,050,000

Basic Income Per Common Share $ 0.47 $ 0.42

Convertible Class C Stock 128,000 128,000

Common Stock

Basic Numerator: Net income available to common stockholders $ 2,676 $ 2,370

Basic Denominator: Weighted average shares outstanding 6,050,000 6,050,000

Basic Income Per Common Share $ 0.44 $ 0.39

Convertible Class C Stock 128,000 128,000

Total Denominator for diluted earnings per share 6,178,000 6,178,000

Diluted Income Per Share $ 0.43 $ 0.38

Class C Common Stock

Basic Numerator: Net income available to common stockholders $ 47 $ 42

Basic Denominator: Weighted average shares outstanding 383,000 383,000

Basic Income Per Common Share $ 0.12 $ 0.11

Convertible Class C Stock 0 0

Total Denominator for diluted earnings per share 383,000 383,000

Diluted Income Per Share $ 0.12 $ 0.11

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NOTE 11 - INCOME TAXES - (Details Narrative) - USD ($)
$ in Thousands

Sep. 30, 2015

Jun. 30, 2015

Income Tax Disclosure [Abstract]

Deferred income tax asset $ 8,423 $ 8,423

Deferred income tax liability 510 $ 510

Net deferred operating loss carryforwards $ 122,926

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Statements of Cash Flows - USD ($)
$ in Thousands
3 Months Ended

Sep. 30, 2015

Sep. 30, 2014

Cash Flows from Operating Activities:

Net income $ 3,465 $ 3,256

Adjustments to reconcile net income to net cash provided by operating activities:

Depreciation and amortization 829 888

Provision for bad debts $ 418 506

Compensatory element of stock issuances 53

Stock issued for costs and expenses 76

(Increase) decrease in operating assets, net:

Accounts, management fee and medical receivable(s) $ (2,186) (2,111)

Notes receivable $ 11 81

Costs and estimated earnings in excess of billings on uncompleted contracts (860)

Inventories $ (104) 22

Prepaid expenses and other current assets 73 284

Other assets 12 (5)

Increase (decrease) in operating liabilities, net:

Accounts payable (187) 323

Other current liabilities 1,120 865

Customer deposits 1 (357)

Other liabilities 16 (123)

Due to related medical practices (4) (6)

Net cash provided by operating activities 3,464 2,892

Cash Flows from Investing Activities:

Purchases of property and equipment (45) (26)

Cost of patents (19) (46)

Net cash used in investing activities (64) (72)

Cash Flows from Financing Activities:

Repayment of borrowings and capital lease obligations (623) (921)

Distributions to noncontrolling interests (1,255) (1,191)

Repayment of notes receivable from employee stockholders 2 2

Net cash used in financing activities (1,876) (2,110)

Net Increase in Cash and Cash Equivalents 1,524 710

Cash and Cash Equivalents - Beginning of Period 9,449 9,952

Cash and Cash Equivalents - End of Period $ 10,973 $ 10,662

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NOTE 5 - COSTS AND ESTIMATED EARNINGS ON UNCOMPLETED CONTRACTS
3 Months Ended

Sep. 30, 2015

Notes to Financial Statements

NOTE 5 - COSTS AND ESTIMATED EARNINGS ON UNCOMPLETED CONTRACTS
NOTE 5 - COSTS AND ESTIMATED EARNINGS ON UNCOMPLETED CONTRACTS

Information relating to uncompleted contracts is as follows:

September 30, 2015
June 30,

2015

Costs incurred on uncompleted contracts $ 1,862 $ 1,862

Estimated earnings 1,371 1,371

Subtotal 3,233 3,233

Less: Billings to date 2,693 2,693

Total Costs and estimated earnings in excess of billings on uncompleted contracts $ 540 $ 540

Included in the accompanying condensed consolidated balance sheets under the following captions:

September 30, 2015
June 30,

2015

Costs and estimated earnings in excess of billings on uncompleted contracts $ 682 $ 682

Less: Billings in excess of costs and estimated earnings on uncompleted contracts 142 142

Total Costs and estimated earnings in excess of billings on uncompleted contracts $ 540 540

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Sep. 30, 2015

Jun. 30, 2015

Accounts receivable $ 4,591 $ 3,791

Accounts receivable - Related party 90

Medical Receivables 9,442 $ 9,082

Management and other fees receivable 14,484 14,058

Management and other fees receivable from related medical practices ("PC's") 3,600 3,507

Accounts Receivabe

Accounts receivable 4,953 $ 4,153

Accounts receivable - Related party 90

Medical Receivables 28,408 $ 24,541

Management and other fees receivable 28,174 27,330

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Allowance for Doubtful Accounts, Current

Accounts receivable $ 362 $ 362

Accounts receivable - Related party

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Management and other fees receivable 13,690 13,272

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$ in Thousands
3 Months Ended

Sep. 30, 2015

Sep. 30, 2014

Patents and copyrights

Amortization of intangible assets $ 47 $ 45

Software Development Costs

Amortization of intangible assets 81 83

Non-compete Agreements

Amortization of intangible assets 146 146

Customer Relationships

Amortization of intangible assets $ 48 $ 48

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NOTE 3 - ACCOUNTS RECEIVABLE, MEDICAL RECEIVABLE AND MANAGEMENT AND OTHER FEES RECEIVABLE (USD $) (Tables)
3 Months Ended

Sep. 30, 2015

Receivables [Abstract]

Receivables - net
Receivables, net is comprised of the following:

September 30, 2015

Gross Receivable Allowance for doubtful accounts Net

Accounts receivable $ 4,953 $ 362 $ 4,591

Accounts receivable - related party $ 90 — $ 90

Medical receivable $ 28,408 $ 18,966 $ 9,442

Management and other fees receivable $ 28,174 $ 13,690 $ 14,484

Management and other fees receivable from related medical practices ("PC’s") $ 4,003 $ 403 $ 3,600

June 30, 2015

Gross Receivable Allowance for doubtful accounts Net

Accounts receivable $ 4,153 $ 362 $ 3,791

Accounts receivable - related party $ — — $ —

Medical receivable $ 24,541 $ 15,459 $ 9,082

Management and other fees receivable $ 27,330 $ 13,272 $ 14,058

Management and other fees receivable from related medical practices ("PC’s") $ 3,910 $ 403 $ 3,507

Patient fee revenue - net
The Company’s patient fee revenue, net of contractual allowances and discounts less the provision for bad debts for the three months ended September 30, 2015 and 2014 are summarized in the following table.

For the Three Months Ended September 30,

2015 2014

Commercial Insurance/ Managed Care $ 1,071 $ 1,080

Medicare/Medicaid 275 297

Workers' Compensation/Personal Injury 5,308 3,695

Other 1,460 1,715

Patient Fee Revenue, net of contractual allowances and discounts 8,114 6,787

Provision for Bad Debts (3,507 ) (3,146 )

Net Patient Fee for Revenue $ 4,607 $ 3,641

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NOTE 7 - OTHER CURRENT LIABILITIES - (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Jun. 30, 2015
Payables and Accruals [Abstract]
Accrued salaries, commissions and payroll taxes	$ 807	$ 992
Accrued interest	117	117
Litigation accruals	497	521
Sales tax payable	2,597	2,539
Legal and other professional fees	412	344
Accounting fees	162	235
Self-funded health insurance reserve	450	510
Interest and penalty - sales tax	2,556	2,509
Other	1,166	486
Total Other current liabilities	$ 8,764	$ 8,253

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	Sep. 30, 2015	Sep. 30, 2014
Note 3 - Accounts Receivable Medical Receivable And Management And Other Fees Receivable - Details Narrative
Net revenues derived from no-fault and personal injury protection claims	60.00%	54.00%
Net revenues from management and other fees charged to related PCs	10.50%	10.10%

NOTE 4 - INVENTORIES (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Jun. 30, 2015
Inventory Disclosure [Abstract]
Purchased parts, components and supplies	$ 2,207	$ 2,043
Work-in-process	89	149
Total inventories	$ 2,296	$ 2,192

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Notes to Financial Statements
Costs incurred on uncompleted contracts	$ 1,862	$ 1,862
Estimated earnings	1,371	1,371
Subtotal	3,233	3,233
Less: Billings to date	2,693	2,693
Total Costs and estimated earnings in excess of billings on uncompleted contracts	$ 540	$ 540

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Notes to Financial Statements
Costs and estimated earnings in excess of billings on uncompleted contracts	$ 682	$ 682
Less: Billings in excess of costs and estimated earnings on uncompleted contracts	142	142
Total Costs and estimated earnings in excess of billings on uncompleted contracts	$ 540	$ 540

NOTE 6 - OTHER INTANGIBLE ASSETS - (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Jun. 30, 2015
Accumulated Amortization	$ 10,824	$ 10,502
Intangible asset value, net	8,647	8,950
Software Development Costs
Intangible asset value, gross	7,005	7,005
Patents and copyrights
Intangible asset value, gross	4,566	4,547
Non-compete Agreements
Intangible asset value, gross	4,100	4,100
Customer Relationships
Intangible asset value, gross	3,800	3,800
Other Intangible Assets
Intangible asset value, gross	$ 19,471	$ 19,452

NOTE 10 - COMMITMENTS AND CONTINGENCIES - (Details Narrative) - USD ($) $ in Thousands	Sep. 30, 2015	Jun. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Recorded tax obligations	$ 2,597
Tax interest and penalties	2,556
Maximum limit for individual claims under stop-loss umbrella policy for health insurance	100
Self-funded health insurance reserve	$ 450	$ 510

Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2015	Jun. 30, 2015
Current Assets:
Cash and cash equivalents	$ 10,973	$ 9,449
Accounts receivable - net	4,591	$ 3,791
Accounts receivable - Related party	90
Medical receivables -net	9,442	$ 9,082
Management and other fees receivable -net	14,484	14,058
Management and other fees receivable - related medical practices -net	3,600	3,507
Costs and estimated earnings in excess of billings on uncompleted contracts	682	682
Inventories	2,296	2,192
Prepaid expenses and other current assets	775	860
Total Current Assets	46,933	43,621
Deferred income tax asset	8,423	8,423
Property and equipment - net	12,439	12,901
Goodwill	1,767	1,767
Other intangible assets - net	8,647	8,950
Other assets	818	830
Total Assets	79,027	76,492
Current Liabilities:
Current portion of long-term debt and capital leases	2,478	2,490
Accounts payable	1,595	1,783
Other current liabilities	8,764	8,253
Unearned revenue on service contracts	4,714	$ 4,187
Unearned revenue on service contracts - related parties	83
Customer deposits	1,939	$ 1,938
Billings in excess of costs and estimated earnings on uncompleted contracts	142	142
Total Current Liabilities	19,715	18,793
Long-Term Liabilities:
Deferred income tax liability	510	510
Due to related medical practices	233	237
Long-term debt and capital leases, less current portion	5,088	5,699
Other liabilities	485	469
Total Long-Term Liabilities	6,316	6,915
Total Liabilities	26,031	25,708
STOCKHOLDERS' EQUITY:
Common Stock	1	1
Paid-in capital in excess of par value	175,448	175,448
Accumulated deficit	(133,487)	(136,349)
Notes receivable from employee stockholders	(30)	(32)
Treasury stock, at cost - 12 shares of common stock at December 31, 2014 and June 30, 2014	(675)	(675)
Total Fonar Corporation's Stockholders' Equity	41,257	38,393
Noncontrolling interests	11,739	12,391
Total Stockholders' Equity	52,996	50,784
Total Liabilities and Stockholders' Equity	$ 79,027	$ 76,492

NOTE 1 - DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION - (Details Narrative)	Jul. 01, 2015
Note 1 - Description Of Business And Basis Of Presentation - Details Narrative
The ownership interest of Imperial Management Services after reorganization of newly expanded HDM (percent).	24.20%
The ownership interest of Health Management Corporation of America after reorganization of newly expanded HDM (percent).	45.80%
The ownership interest of the original investors of HDM after reorganization of newly expanded HDM (percent).	30.00%

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - (Details Narrative) - shares	3 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Accounting Policies [Abstract]
Shares included upon conversion of Class C Common to calculate a diluted EPS	128,000	128,000

Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2015	Jun. 30, 2015
Class A NonVoting Preferred Stock
Preferred Stock, Par Value	$ 0.0001	$ 0.0001
Preferred Stock, Authorized	453,000	453,000
Preferred Stock, Issued	313,000	313,000
Preferred Stock, Outstanding	313,000	313,000
Preferred Stock
Preferred Stock, Par Value	$ 0.001	$ 0.001
Preferred Stock, Authorized	567,000	567,000
Preferred Stock, Issued
Preferred Stock, Outstanding
Common Stock
Common Stock, Par Value	$ 0.0001	$ 0.0001
Common Stock, Authorized	8,500,000	8,500,000
Common Stock, Issued	6,062,000	6,062,000
Common Stock, Outstanding	6,051,000	6,051,000
Class B Common Stock
Common Stock, Par Value	$ 0.0001	$ 0.0001
Common Stock, Authorized	227,000	227,000
Common Stock, Issued	146	146
Common Stock, Outstanding	146	146
Class C Common Stock
Common Stock, Par Value	$ 0.0001	$ 0.0001
Common Stock, Authorized	567,000	567,000
Common Stock, Issued	383,000	383,000
Common Stock, Outstanding	383,000	383,000

Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Sep. 30, 2015	Nov. 02, 2015
Entity Registrant Name	Fonar Corporation
Entity Central Index Key	0000355019
Document Type	10-Q
Document Period End Date	Sep. 30, 2015
Amendment Flag	false
Current Fiscal Year End Date	--06-30
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Accelerated Filer
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2016
Common Stock
Entity Common Stock, Shares Outstanding		6,050,840
Class B Common Stock
Entity Common Stock, Shares Outstanding		146
Class C Common Stock
Entity Common Stock, Shares Outstanding		382,513
Preferred Stock Class A
Entity Common Stock, Shares Outstanding		313,438

Consolidated Statements of Income - USD ($) $ in Thousands	3 Months Ended
Consolidated Statements of Income - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014
REVENUES
Product sales - net	$ 18	$ 1,271
Service and repair fees - net	2,284	2,491
Service and repair fees - related parties - net	28	28
Patient fee revenue, net of contractual allowances and discounts	8,114	6,787
Provision for bad debts for patient fee	(3,507)	(3,146)
Management and other fees - net	8,829	8,738
Management and other fees - related medical practices - net	1,845	1,816
Total Revenues - Net	17,611	17,985
COSTS AND EXPENSES
Costs related to product sales	112	1,085
Costs related to service and repair fees	543	507
Costs related to service and repair fees - related parties	7	6
Costs related to patient fee revenue	2,228	1,899
Costs related to management and other fees	5,419	5,590
Costs related to management and other fees - related medical practices	1,058	979
Research and development	436	397
Selling, general and administrative	3,775	3,578
Provision for bad debts	418	506
Total Costs and Expenses	13,996	14,547
INCOME
Income From Operations	3,615	3,438
Interest Expense	(150)	(204)
Investment Income	50	62
Income Before Provision for Income Taxes and Noncontrolling Interests	3,515	3,296
Provision for Income Taxes	50	40
Net Income	3,465	3,256
Net Income - Noncontrolling Interests	(603)	(721)
Net Income - Controlling Interests	$ 2,862	$ 2,535
Basic Net Income Per Common Share	$ 0.47	$ 0.42
Weighted Average Basic Shares Outstanding	6,050,000	6,050,000
Common Stock
INCOME
Net Income - Controlling Interests	$ 2,676	$ 2,370
Basic Net Income Per Common Share	$ 0.44	$ 0.39
Diluted Net Income Per Common Share	$ 0.43	$ 0.38
Weighted Average Basic Shares Outstanding	6,050,000	6,050,000
Weighted Average Diluted Shares Outstanding	6,178,000	6,178,000
Preferred Stock Class A
INCOME
Net Income - Controlling Interests	$ 139	$ 123
Class C Common Stock
INCOME
Net Income - Controlling Interests	$ 47	$ 42
Basic Net Income Per Common Share	$ 0.12	$ 0.11
Diluted Net Income Per Common Share	$ 0.12	$ 0.11
Weighted Average Basic Shares Outstanding	383,000	383,000
Weighted Average Diluted Shares Outstanding	383,000	383,000

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Basic Numerator: Net income available to common stockholders	$ 2,862	$ 2,535
Basic Denominator: Weighted average shares outstanding	6,050,000	6,050,000
Basic Income Per Common Share	$ 0.47	$ 0.42
Convertible Class C Stock	128,000	128,000
Common Stock
Basic Numerator: Net income available to common stockholders	$ 2,676	$ 2,370
Basic Denominator: Weighted average shares outstanding	6,050,000	6,050,000
Basic Income Per Common Share	$ 0.44	$ 0.39
Convertible Class C Stock	128,000	128,000
Total Denominator for diluted earnings per share	6,178,000	6,178,000
Diluted Income Per Share	$ 0.43	$ 0.38
Class C Common Stock
Basic Numerator: Net income available to common stockholders	$ 47	$ 42
Basic Denominator: Weighted average shares outstanding	383,000	383,000
Basic Income Per Common Share	$ 0.12	$ 0.11
Convertible Class C Stock	0	0
Total Denominator for diluted earnings per share	383,000	383,000
Diluted Income Per Share	$ 0.12	$ 0.11

NOTE 11 - INCOME TAXES - (Details Narrative) - USD ($) $ in Thousands	Sep. 30, 2015	Jun. 30, 2015
Income Tax Disclosure [Abstract]
Deferred income tax asset	$ 8,423	$ 8,423
Deferred income tax liability	510	$ 510
Net deferred operating loss carryforwards	$ 122,926

Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
Statements of Cash Flows - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014
Cash Flows from Operating Activities:
Net income	$ 3,465	$ 3,256
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	829	888
Provision for bad debts	$ 418	506
Compensatory element of stock issuances		53
Stock issued for costs and expenses		76
(Increase) decrease in operating assets, net:
Accounts, management fee and medical receivable(s)	$ (2,186)	(2,111)
Notes receivable	$ 11	81
Costs and estimated earnings in excess of billings on uncompleted contracts		(860)
Inventories	$ (104)	22
Prepaid expenses and other current assets	73	284
Other assets	12	(5)
Increase (decrease) in operating liabilities, net:
Accounts payable	(187)	323
Other current liabilities	1,120	865
Customer deposits	1	(357)
Other liabilities	16	(123)
Due to related medical practices	(4)	(6)
Net cash provided by operating activities	3,464	2,892
Cash Flows from Investing Activities:
Purchases of property and equipment	(45)	(26)
Cost of patents	(19)	(46)
Net cash used in investing activities	(64)	(72)
Cash Flows from Financing Activities:
Repayment of borrowings and capital lease obligations	(623)	(921)
Distributions to noncontrolling interests	(1,255)	(1,191)
Repayment of notes receivable from employee stockholders	2	2
Net cash used in financing activities	(1,876)	(2,110)
Net Increase in Cash and Cash Equivalents	1,524	710
Cash and Cash Equivalents - Beginning of Period	9,449	9,952
Cash and Cash Equivalents - End of Period	$ 10,973	$ 10,662

NOTE 3 - ACCOUNTS RECEIVABLE, MEDICAL RECEIVABLE AND MANAGEMENT AND OTHER FEES RECEIVABLE - Receivables, Net - (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Jun. 30, 2015
Accounts receivable	$ 4,591	$ 3,791
Accounts receivable - Related party	90
Medical Receivables	9,442	$ 9,082
Management and other fees receivable	14,484	14,058
Management and other fees receivable from related medical practices ("PC's")	3,600	3,507
Accounts Receivabe
Accounts receivable	4,953	$ 4,153
Accounts receivable - Related party	90
Medical Receivables	28,408	$ 24,541
Management and other fees receivable	28,174	27,330
Management and other fees receivable from related medical practices ("PC's")	4,003	3,910
Allowance for Doubtful Accounts, Current
Accounts receivable	$ 362	$ 362
Accounts receivable - Related party
Medical Receivables	$ 18,966	$ 15,459
Management and other fees receivable	13,690	13,272
Management and other fees receivable from related medical practices ("PC's")	$ 403	$ 403