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                                  UNITEDSTATES                                  
                       SECURITIESAND EXCHANGE COMMISSION                        
                             Washington,D.C. 20549                              
                                                                                
                                      FORM                                      
                                      8-K                                       
                                                                                
                                 CURRENTREPORT                                  
                                                                                
          Pursuantto Section 13 or 15(d) of the Securities Act of 1934          
                                                                                
                Dateof Report (Date of earliest event reported):                
                               December 31, 2022                                
                                                                                

                                FONARCORPORATION                                
             ______________________________________________________             
             (Exactname of registrant as specified in its charter)              
                                                                                

          Delaware                                 0-10248                            11-2464137     
(State or other jurisdiction               (Commission File Number)                (I.R.S. Employer  
     of incorporation)                                                            Identification No.)
                                                                                                     
                                               110 Marcus Drive                                      
                                                      ,                                              
                                                   Melville                                          
                                                      ,                                              
                                                   New York                                          
                                                    11747                                            
                                                      (                                              
                                                     631                                             
                                                      )                                              
                                                   694-2929                                          
                              (Address, including zip code, and telephone number                     
                                 of registrant's principal executive office)                         


Checkthe appropriate box below if the Form 8-K filing is intended to 
simultaneously satisfy the filing obligation of the registrant underany of the 
following provisions (see General Instruction A.2. below):

[]
Writtencommunications pursuant to Rule 425 under the Securities Act 17 CFR 
230.425)
[]
Solicitingmaterial pursuant to Rule 14a-12 under the Exchange Act (17 CFR 
240.14a-12)
[]
Pre-commencementcommunications pursuant to Rule 14d-2(b) under the Exchange 
Act (17 CFR 240.14d-2(b))
[]
Pre-commencementcommunications pursuant to Rule 13e-4(c) under the Exchange 
Act (17 CFR 240.13e-4(c)

Securitiesregistered pursuant to Section 12(b) of the Act.


     Title of each class        Trading symbol(s)  Name of each exchange on which registered
Common Stock, $.0001 par value        FONR                          Nasdaq                  
                                                                Stock Exchange              




Indicateby check mark whether the registrant is an emerging growth company as 
defined in Rule 405 of the Securities Act of 1933 ((s)230.405of this chapter) 
or Rule 12b-2 of the Securities Exchange Act of 1934 ((s)240.12b-2 of this 
chapter). [ ]
Ifan emerging growth company, indicate by check mark if the registrant has 
elected not to use the extended transition period for complyingwith any new or 
revised financial accounting standards provided pursuant to Section 13(a) of 
the Exchange Act.
[
]


Item2.02(a) Results of Operations and Financial Condition.

Wereported the results of operations and financial condition of the Company 
for the second Fiscal Quarter of Fiscal 2023 which endedDecember 31, 2022 in a 
press release dated February 14, 2023.

Exhibits:

99.1 Press Release dated February 14, 2023.


SIGNATURES

Pursuantto the requirements of the Securities and Exchange Act of 1934, the 
registrant has duly caused this report to be signed on its behalfby the 
undersigned hereunto duly authorized.

FONARCORPORATION
(Registrant)

-------------------------------------------
By/s/ Timothy R. Damadian
TimothyR. Damadian
Presidentand CEO
Dated:February 15, 2023


                      NEWS                               
     For Immediate Release  The Inventor of MR ScanningTM
    Contact: Daniel Culver            An ISO 9001 Company
Director of Communications       Melville, New York 11747
E-mail: investor@fonar.com          Phone: (631) 694-2929
             www.fonar.com            Fax: (631) 390-1772



  FONARANNOUNCES SIX MONTHS AND 2ND QUARTER FINANCIAL RESULTS FOR FISCAL 2023   

 . Total MRI scan volume at the HMCA-managed sites decreased 5% to 89,888 scans for the 
   six months ending December 31, 2022 versus the corresponding period one year earlier.


 . Cash and cash equivalents and short-term investments increased 2% to $49.5
   million at December 31, 2022, versus the fiscal year ended June 30, 2022. 


 . Total Revenues-Net for the six month period ended December 31, 2022 decreased by 2% to $47.4 million, and for the
   quarter ended December 31, 2022 decreased by 1% to $24.3 million, versus corresponding periods one year earlier. 


 . Income from Operations for the six month period ended December 31, 2022 decreased 33% to $8.1 million, and for the
   quarter ended December 31, 2022 decreased 35% to $4.2 million, versus the corresponding periods one year earlier. 


 . Net Income for the six months ended December 31, 2022 decreased 47% to $5.5 million, and for the quarter
   ended December 31, 2022 decreased 45% to $2.8 million, versus corresponding periods one year earlier.   


 . Diluted Net Income per Common Share for the six month period ended December 31, 2022 decreased 46% to $0.60, and  
   for the quarter ended December 31, 2022 decreased 44% to $0.32, versus the corresponding periods one year earlier.


 . Net Book Value Per Common Share increased by 4% to $22.25 per share at
   December 31, 2022, versus the corresponding period one year earlier.  


MELVILLE,NEW YORK, February 14, 2023 - FONAR Corporation (NASDAQ-FONR), The 
Inventor of MR ScanningTM, reported today its financial resultsfor the fiscal 
2023 six month period and quarter ended December 31, 2022. FONAR's primary 
source of income and growth is attributableto its diagnostic imaging 
management subsidiary, Health Management Company of America (HMCA). In 2009, 
HMCA managed 9 MRI scanners. Currently,HMCA manages 40 MRI scanners.

FinancialResults

TotalRevenues-Net for the six months ended December 31, 2022 decreased 2% to 
$47.4 million, as compared to $48.2 million for the correspondingsix month 
period ended December 31, 2021.



 Page 
  1   



                                                                                

TotalRevenues-Net for the quarter ended December 31, 2022 decreased 1% to 
$24.3 million as compared to $24.4 million for the quarter endedDecember 31, 
2021.

Incomefrom Operations for the six months ended December 31, 2022 decreased 33% 
to $8.1 million as compared to $12.2 million for the correspondingsix month 
period ended December 31, 2021.

Incomefrom Operations for the quarter ended December 31, 2022 decreased 35% to 
$4.2 million as compared to $6.5 million for the correspondingquarter ended 
December 31, 2021.

NetIncome for the six months ended December 31, 2022 decreased 47% to $5.5 
million as compared to $10.3 million for the corresponding sixmonth period 
ended December 31, 2021.

NetIncome for the quarter ended December 31, 2022 decreased 45% to $2.8 
million as compared to $5.1 million for the corresponding quarterended 
December 31, 2021.

DilutedNet Income per Common Share Available to Common Stockholders for the 
six months ended December 31, 2022 decreased 46% to $0.60 as comparedto $1.11 
for the corresponding six month period ended December 31, 2021.

DilutedNet Income per Common Share Available to Common Stockholders for the 
quarter ended December 31, 2022 decreased 44% to $0.32 as comparedto $0.57 for 
the corresponding quarter ended December 31, 2021.

Selling,general & administrative expenses (SG&A) for the six months ended 
December 31, 2022 increased 31% to $12.9 million as comparedto $9.9 million 
for the corresponding six months ended December 31, 2021.

SG&Afor the quarter ended December 31, 2022 increased 38% to $6.6 million, as 
compared to $4.8 million for the corresponding quarter endedDecember 31, 2021.


Theincrease in SG&A was almost exclusively due to more reserves being placed 
on management contracts and management fees and other receivablesthat had 
resulted from the COVID-19 pandemic. In addition,
workforce shortages among both MRI technologistsand administrative staff 
prevented the company from meeting patient demand at many of our sites. This 
problem with hiring of skilledpersonnel is not unique to HMCA, as the problem 
exists throughout the entire healthcare industry. The ever-increasing demand 
for MRIstudies further exacerbates the situation. HMCA-managed sites have 
always competed with other MRI providers for patient referrals. Nowthe company 
is competing for employees as well. Also, at the end of September, hurricane 
Ian had a negative impact on scan volume inFlorida although to a much lesser 
degree.
OperatingCash Flow at December 31, 2022 was $5.9 million, compared with $5.8 
million for the six-month period ended December 31, 2021.
Cashand cash equivalents and short term investments were $49.5 million at 
December 31, 2022 as compared to $48.7 million at June 30, 2022.



 Page 
  2   




                                                                                

TotalCurrent Assets at December 31, 2022 were $120.7 million as compared to 
$118.7 million at June 30, 2022.

TotalAssets were $197.5 million at December 31, 2022 as compared to $199.3 
million at June 30, 2022.

TotalCurrent Liabilities were $13.7 million at December 31, 2022 as compared 
to $16.7 million at June 30, 2022.

TotalLiabilities at December 31, 2022 were $49.4 million, as compared to $53.1 
million at June 30, 2022.

TotalStockholders' Equity at December 31, 2022 was $148.1 million, as compared 
to $146.2 million at June 30, 2022.

Theratio of Total Assets / Total Liabilities at December 31, 2022 was 4.0 as 
compared to 3.8 at June 30, 2022.

WorkingCapital increased 3% to $107.0 million at December 31, 2022 as compared 
to $101.9 million at June 30, 2022.

NetBook Value per
CommonShare increased 4% to $22.25 at December 31, 2022 as compared to $21.32 
at December 31, 2021, one year ago.

ManagementDiscussion

TimothyDamadian, Chairman, President and CEO of FONAR, said: "Scan volume at 
the HMCA-managed sites for the 6-month period ending on December31, 2022 was 
89,888, which was 5% lower than the scan volume in the corresponding period 
ending December 31, 2021 (94,460). However,scan volume improved by 2% in the 
last three months in comparison to the first three months of that 6-month 
period, from 44,476 to 45,412."
"Althoughit's been challenging returning to previous rates of scan volume 
growth, we are now making progress. I am pleased to report thatthe 
HMCA-managed sites have recently added 19 MRI technologists, which allows for 
expanded business hours and therefore higher scan volume."
"Staffingshortages continue to be problematic across the entire nation. 
According to Healthcare Finance News (Jan 5, 2022), h
ealthcarehas been the second largest industry sector hit by the "Great 
Resignation," with tens of thousands of workers abandoningtheir posts or the 
field altogether in the wake of the COVID-19 pandemic. On top of that, U.S. 
Bureau of Labor Statistics data pointto a trend that more technologists will 
be needed to meet growing demand for imaging services.
Accordingly, we have successfullydeveloped and implemented innovative 
strategies for recruiting MRI technologists, as mentioned previously."



 Page 
  3   


                                                                                

"Asof December 31, 2022, HMCA was managing 40 MRI scanners, 25 in New York and 
15 in Florida. We will add a new location in Casselberry,Florida in the third 
fiscal quarter, followed shortly thereafter by another location in the 
southern part of Bronx, New York. Both brandnew facilities, they are ideal 
extensions of the existing HMCA networks in their respective regions and are 
expected to contribute significantlyto the growth of our Company."

"Iam grateful to our management team and all the HMCA employees who have 
admirably met the COVID and now the post-COVID challenges of thepast few years 
and kept the Company profitable throughout."
"Iwould also like to report that pursuant to our September 13, 2022 
announcement of a FONAR stock repurchase plan of up to $9 million,we have to 
date repurchased 53,607 shares at a cost of $922,593."
CompanyEvent

OnAugust 3, 2022, FONAR founder and The Father of MRI, Raymond V. Damadian, 
died at 86. Dr. Damadian was the Chairman of the Board at thetime of his 
passing. Timothy R. Damadian, President and CEO of Fonar Corporation, 
succeeded his father as Chairman of the Board.

Dr.Damadian is sorely missed for his leadership and scientific achievement. 
Besides the discovery of the basis of MRI (1970) and the buildingof the 
world's first MRI scanner (1977), FONAR's founder Raymond V. Damadian had 
continued important research. On October 5, 2011,he and FONAR scientist David 
Chu, Ph.D.
publisheda study on multiple sclerosis (MS), based on observations made 
possible by the Company's unique FONAR UPRIGHT(R) Multi-PositionTMMRI.

Drs.Damadian and Chu co-authored a paper titled "The Possible Role of 
Cranio-Cervical Trauma and Abnormal CSF Hydrodynamics in theGenesis of 
Multiple Sclerosis." The paper has been published in the journal Physiological 
Chemistry and Physics and Medical NMR(Sept. 20, 2011, 41: 1-17).

Usingthe FONAR UPRIGHT(R) Multi-PositionTM MRI, Drs. Damadian and Chu imaged 
and measured cerebrospinal fluid flow of eight MS patients.Their findings 
revealed that the cause of multiple sclerosis may be biomechanical and related 
to earlier trauma to the neck, which canresult in obstruction of the flow of 
cerebrospinal fluid (CSF), which is produced and stored in the central 
anatomic structures of thebrain known as the ventricles. Since the ventricles 
produce a large volume of CSF each day (500 cc), the obstruction can result in 
abuild-up of pressure within the ventricles, resulting in leakage of the CSF 
into the surrounding brain tissue. The scientists concludedthat the leakage 
could be responsible for generating the brain lesions of multiple sclerosis. 
The researchers believe that the uniqueability of the FONAR MRI to scan 
patients in an upright position is what enabled them to arrive at this result.


Thecomplete study on multiple sclerosis can be accessed at the company website 
at: www.fonar.com/pdf/PCP41_damadian.pdf. A press releasecan be found at FONAR 
NEWS-100511.



 Page 
  4   



                                                                                
Whilerecumbent based MRI is a common tool in research medicine, more research 
needs to be done using Upright MRI. Nevertheless, a paper usingFONAR 
technology titled: Upright versus supine MRI: effects of body position on 
craniocervical CSF flow was published on December 24,2021 in collaboration 
with Doctors Marco Muccio and Yulin Ge at the Bernard and Irene Schwartz 
Center for Biomedical Imaging, Departmentof Radiology, NYU Grossman School of 
Medicine, New York, NY.

Thestudy consisted of 30 asymptomatic volunteers who were scanned in the 
UPRIGHT(R) Multi-PositionTM MRI scanner designed and manufacturedby FONAR. The 
objective of the study was to understand how CSF is driven by cardiovascular 
brain pulsation and how it is affected bybody orientation, supine or upright.


Insummary, body position has significant effects on CSF flow in and out of the 
cranium, with more CSF oscillating in supine compared toupright position. Such 
difference was driven by an increased caudo-cranial diastolic CSF velocity and 
an increased systolic phase durationwhen moving from upright to supine 
position. Extrapolation to a 24-hour timeframe suggests that more time spent 
in supine position increasestotal amount of CSF exchange between cranial and 
spinal CSF space, which may play a beneficial role in waste clearance in the 
brain.

The study is published in Fluids and Barriers of the CNS. This is an open 
access, peer-reviewed journal that considers manuscripts onall CNS fluids and 
barrier systems in health and disease. Its Web address is fluidsbarrierscns.biom
edcentral.com. It may also be foundat Upright versus supine MRI: effects of 
body position on craniocervical CSF flow - PubMed (nih.gov).

Dr.Damadian had believed at the time that research using the UPRIGHT(R) 
Multi-PositionTM MRI might have profound implications formany neurodegenerative 
disorders including Chiari malformation, syringomyelia and Multiple Sclerosis 
(MS).


 Page 
  5   



                                                                                

AboutFONAR

FonarCorporation, the Inventor of MR ScanningTM, located in Melville, NY, was 
incorporated in 1978, and is the first, oldest and mostexperienced MRI company 
in the industry. Fonar introduced the world's first commercial MRI in 1980, 
and went public in 1981. Fonar'ssignature product is the FONAR UPRIGHT(R) 
Multi-PositionTM MRI (also known as the STAND-UP(R) MRI), the only whole-body 
MRIthat performs PositionTM Imaging (pMRITM) and scans patients in numerous 
weight-bearing positions, i.e. standing, sitting,in flexion and extension, as 
well as the conventional lie-down position. The FONAR UPRIGHT(R) MRI often 
detects patient problems thatother MRI scanners cannot because they are 
lie-down,"weightless-only" scanners. The patient-friendly UPRIGHT(R) MRI has 
anear-zero patient claustrophobic rejection rate. As a Fonar customer states, 
"If the patient is claustrophobic in this scanner,they'll be claustrophobic in 
my parking lot." Approximately 85% of patients are scanned sitting while 
watching TV.

Fonarhas new works-in-progress technology for visualizing and quantifying the 
cerebral hydraulics of the central nervous system, the flowof cerebrospinal 
fluid (CSF), which circulates throughout the brain and vertebral column at the 
rate of 32 quarts per day. This imagingand quantifying of the dynamics of this 
vital life-sustaining physiology of the body's neurologic system has been made 
possible firstby Fonar's introduction of the MRI and now by this latest 
works-in-progress method for quantifying CSF in all the normal positions ofthe 
body, particularly in its upright flow against gravity. Patients with whiplash 
or other neck injuries are among those who will benefitfrom this new 
understanding.

Fonar'sprimary source of income and growth is attributable to its wholly-owned 
diagnostic imaging management subsidiary, Health Management Companyof America 
(HMCA)
www.hmca.com
.

Fonar'ssubstantial list of patents includes recent patents for its technology 
enabling full weight-bearing MRI imaging of all the gravity sensitiveregions 
of the human anatomy, especially the brain, extremities and spine. It includes 
its newest technology for measuring the Uprightcerebral hydraulics of the 
cerebrospinal fluid (CSF) of the central nervous system. FONAR UPRIGHT(R) 
Multi-PositionTM MRI is theonly scanner licensed under these patents.

                                       #                                        

Thisrelease may include forward-looking statements from the company that may 
or may not materialize. Additional information on factors thatcould 
potentially affect the company's financial results may be found in the 
company's filings with the Securities and Exchange Commission.



 Page 
  6   



                                                                                

                      CONDENSEDCONSOLIDATED BALANCE SHEETS                      
           (Amountsand shares in thousands, except per share amounts)           
                                  (UNAUDITED)                                   

                                     ASSETS                                     
                                                                                

                                                                         December 31,    June 30, 
                                                                             2022          2022   
Current Assets:                                                                                   
Cash and cash equivalents                                                $  49,505      $  48,723 
Short term investments                                                          32             32 
Accounts receivable - net                                                    3,949          4,336 
Accounts receivable - related party                                             60              - 
Medical receivable - net                                                    19,685         20,109 
Management and other fees receivable - net                                  34,910         33,419 
Management and other fees receivable - related medical practices - net       8,941          8,603 
Inventories                                                                  2,634          2,360 
Prepaid expenses and other current assets                                    1,033          1,104 
Total Current Assets                                                       120,749        118,686 
                                                                                                  
Accounts receivable - long term                                              1,278          1,872 
Deferred income tax asset - net                                             10,536         12,843 
Property and equipment - net                                                21,627         22,282 
Right-of-use Asset - operating lease                                        34,107         34,232 
Right-of-use Asset - financing lease                                           829            928 
Goodwill                                                                     4,269          4,269 
Other intangible assets - net                                                3,577          3,704 
Other assets                                                                   526            526 
Total Assets                                                             $ 197,498      $ 199,342 





 Page 
  7   




                      CONDENSEDCONSOLIDATED BALANCE SHEETS                      
           (Amountsand shares in thousands, except per share amounts)           
                                  (UNAUDITED)                                   


                      LIABILITIESAND STOCKHOLDERS' EQUITY                       
                                                                                

                                                          December 31,    June 30, 
                                                              2022          2022   
Current Liabilities:                                                               
Current portion of long-term debt and capital leases       $     42      $     40  
Accounts payable                                                866         1,552  
Other current liabilities                                     4,137         6,417  
Unearned revenue on service contracts                         3,847         4,289  
Unearned revenue on service contracts - related party            55             -  
Operating lease liability - current portion                   3,952         3,880  
Financing lease liability - current portion                     214           210  
Customer deposits                                               632           361  
                                                                                   
Total Current Liabilities                                    13,745        16,749  
                                                                                   
Long-Term Liabilities:                                                             
Unearned revenue on service contracts                         1,296         1,857  
Deferred income tax liability                                   216           216  
Due to related medical practices                                 93            93  
Operating lease liability - net of current portion           33,158        33,091  
Financing lease liability - net of current portion              709           838  
Long-term debt and capital leases, less current portion         137           155  
Other liabilities                                                74           107  
Total Long-Term Liabilities                                  35,683        36,357  
Total Liabilities                                            49,428        53,106  





 Page 
  8   



                                                                                

                      CONDENSEDCONSOLIDATED BALANCE SHEETS                      
           (Amountsand shares in thousands, except per share amounts)           
                                  (UNAUDITED)                                   
                                                                                
                                                                                
                LIABILITIESAND STOCKHOLDERS' EQUITY (Continued)                 
                                                                                

STOCKHOLDERS' EQUITY:                                                December 31, 2022    June 30,  
                                                                                            2022*   
Class A non-voting preferred stock $.0001 par                           $       -        $       -  
value; 453 shares authorized at December 31,                                                        
2022 and June 30, 2022, 313 issued and outstanding                                                  
at December 31, 2022 and June 30, 2022                                                              
Preferred stock $.001 par value;                                                -                -  
567 shares authorized at December                                                                   
31, 2022 and June 30, 2022,                                                                         
issued and outstanding - none                                                                       
Common Stock $.0001 par value; 8,500 shares authorized at December              1                1  
31, 2022 and June 30, 2022, 6,563 and 6,566 issued at December                                      
31, 2022 and June 30, 2022, respectively 6,538 and 6,554                                            
outstanding at December 31, 2022 and June 30, 2022 respectively                                     
Class B Common Stock (10 votes per share) $.0001                                -                -  
par value; 227 shares authorized at December                                                        
31, 2022 and June 30, 2022; .146 issued and                                                         
outstanding at December 31, 2022 and June 30, 2022                                                  
Class C Common Stock (25 votes per share) $.0001                                -                -  
par value; 567 shares authorized at December                                                        
31, 2022 and June 30, 2022, 383 issued and                                                          
outstanding at December 31, 2022 and June 30, 2022                                                  
Paid-in                                                                   184,130          184,531  
capital in                                                                                          
excess of                                                                                           
par value                                                                                           
Accumulated                                                               (29,288 )        (33,567 )
deficit                                                                                             
Treasury stock, at cost - 25                                                 (751 )           (675 )
shares of common stock at December                                                                  
31, 2022 and 12 shares of                                                                           
common stock at June 30, 2022                                                                       
Total Fonar                                                               154,092          150,290  
Corporation's                                                                                       
Stockholders'                                                                                       
Equity                                                                                              
Noncontrolling                                                             (6,022 )         (4,054 )
interests                                                                                           
Total                                                                     148,070          146,236  
Stockholders'                                                                                       
Equity                                                                                              
Total                                                                   $ 197,498        $ 199,342  
Liabilities and                                                                                     
Stockholders'                                                                                       
Equity                                                                                              






 Page 
  9   





                   CONDENSEDCONSOLIDATED STATEMENTS OF INCOME                   
           (Amountsand shares in thousands, except per share amounts)           
                                  (UNAUDITED)                                   

                                                                           FOR THE THREE MONTHS   
                                                                            ENDED DECEMBER 31,    
REVENUES                                                                   2022           2021    
Patient fee revenue - net of contractual allowances and discounts       $  7,129       $  7,443   
Product sales - net                                                          170            198   
Service and repair fees - net                                              1,838          1,907   
Service and repair fees - related parties - net                               28             28   
Management and other fees - net                                           12,092         12,108   
Management and other fees - related medical practices - net                2,999          2,795   
Total Revenues - Net                                                      24,256         24,479   
COSTS AND EXPENSES                                                                                
Costs related to patient fee revenue                                       4,023          3,323   
Costs related to product sales                                               214            190   
Costs related to service and repair fees                                     722            719   
Costs related to service and repair fees - related parties                    11             10   
Costs related to management and other fees                                 6,622          6,924   
Costs related to management and other fees - related medical practices     1,492          1,690   
Research and development                                                     342            370   
Selling, general and administrative                                        6,598          4,770   
Total Costs and Expenses                                                  20,024         17,996   
Income From Operations                                                     4,232          6,483   
Other (Expense) Income                                                      (208 )           47   
Interest Expense                                                             (12 )          (23 ) 
Investment Income                                                            263             60   
Income Before Provision for Income Taxes and Noncontrolling Interests      4,275          6,567   
Provision for Income Taxes                                                (1,463 )       (1,430 ) 
Net Income                                                                 2,812          5,137   
Net Income - Noncontrolling Interests                                       (580 )       (1,117 ) 
Net Income - Attributable to FONAR                                      $  2,232       $  4,020   
Net Income Available to Common Stockholders                             $  2,097       $  3,777   
Net Income Available to Class A Non-Voting Preferred Stockholders       $    101       $    181   
Net Income Available to Class C Common Stockholders                     $     34       $     62   
Basic Net Income Per Common Share Available to Common Stockholders      $   0.32       $   0.58   
Diluted Net Income Per Common Share Available to Common Stockholders    $   0.32       $   0.57   
Basic and Diluted Income Per Share - Class C Common                     $   0.09       $   0.16   
Weighted Average Basic Shares Outstanding - Common Stockholders            6,527          6,554   
Weighted Average Diluted Shares Outstanding - Common Stockholders          6,655          6,682   
Weighted Average Basic and Diluted Shares Outstanding - Class C Common       383            383   

                                                                                
                                                                                


 Page 
  10  



                                                                                

                   CONDENSEDCONSOLIDATED STATEMENTS OF INCOME                   
           (Amountsand shares in thousands, except per share amounts)           
                                  (UNAUDITED)                                   

                                                                            FOR THE SIX MONTHS ENDED DECEMBER 31,   
REVENUES                                                                        2022                     2021       
Patient fee revenue - net of contractual allowances and discounts            $ 13,205                 $ 14,294      
Product sales - net                                                               200                      346      
Service and repair fees - net                                                   3,658                    3,844      
Service and repair fees - related parties - net                                    55                       55      
Management and other fees - net                                                24,342                   24,081      
Management and other fees - related medical practices - net                     5,987                    5,589      
Total Revenues - Net                                                           47,447                   48,209      
COSTS AND EXPENSES                                                                                                  
Costs related to patient fee revenue                                            7,822                    6,479      
Costs related to product sales                                                    383                      299      
Costs related to service and repair fees                                        1,440                    1,443      
Costs related to service and repair fees - related parties                         22                       21      
Costs related to management and other fees                                     13,124                   13,801      
Costs related to management and other fees - related medical practices          2,890                    3,326      
Research and development                                                          691                      755      
Selling, general and administrative                                            12,932                    9,860      
Total Costs and Expenses                                                       39,304                   35,984      
Income From Operations                                                          8,143                   12,225      
Other (Expense) Income                                                           (197 )                    858      
Interest Expense                                                                  (27 )                    (40 )    
Investment Income                                                                 414                      122      
Income Before Provision for Income Taxes and Noncontrolling Interests           8,333                   13,165      
Provision for Income Taxes                                                     (2,871 )                 (2,846 )    
Net Income                                                                      5,462                   10,319      
Net Income - Noncontrolling Interests                                          (1,183 )                 (2,412 )    
Net Income - Attributable to FONAR                                           $  4,279                 $  7,907      
Net Income Available to Common Stockholders                                  $  4,020                 $  7,430      
Net Income Available to Class A Non-Voting Preferred Stockholders            $    193                 $    355      
Net Income Available to Class C Common Stockholders                          $     66                 $    122      
Basic Net Income Per Common Share Available to Common Stockholders           $   0.62                 $   1.13      
Diluted Net Income Per Common Share Available to Common Stockholders         $   0.60                 $   1.11      
Basic and Diluted Income Per Share - Class C Common                          $   0.17                 $   0.32      
Weighted Average Basic Shares Outstanding - Common Stockholders                 6,534                    6,554      
Weighted Average Diluted Shares Outstanding - Common Stockholders               6,662                    6,682      
Weighted Average Basic and Diluted  Shares Outstanding - Class C Common           383                      383      


                                                                                

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                 CONDENSEDCONSOLIDATED STATEMENTS OF CASH FLOWS                 
           (Amountsand shares in thousands, except per share amounts)           
                                  (UNAUDITED)                                   

                                                                                      FOR THE SIX MONTHS   
                                                                                      ENDED DECEMBER 31,   
                                                                                      2022          2021   
Cash Flows from Operating Activities:                                                                      
Net income                                                                         $  5,462      $ 10,319  
Adjustments to reconcile net income to net cash provided by operating activities:                          
Depreciation and amortization                                                         2,218         2,358  
Amortization on right-of-use assets                                                   2,238         1,644  
Provision for bad debts                                                               2,891           822  
Deferred income tax - net                                                             2,306         2,437  
Gain on forgiveness of PPP loan                                                           -          (701 )
(Increase) decrease in operating assets, net:                                                              
Accounts, medical and management fee receivable(s)                                   (3,375 )      (2,429 )
Notes receivable                                                                         11            22  
Inventories                                                                            (274 )        (436 )
Prepaid expenses and other current assets                                                60           (33 )
Other assets                                                                              -           102  
Increase (decrease) in operating liabilities, net:                                                         
Accounts payable                                                                       (685 )      (1,090 )
Other current liabilities                                                            (3,228 )      (5,395 )
Operating lease liabilities                                                          (1,874 )      (1,414 )
Financing lease liabilities                                                            (126 )        (101 )
Customer deposits                                                                       271          (277 )
Other liabilities                                                                       (33 )         (33 )
Net cash provided by operating activities                                             5,862         5,795  
Cash Flows from Investing Activities:                                                                      
Purchases of property and equipment                                                  (1,362 )      (2,106 )
Purchase of noncontrolling interests                                                      -          (546 )
Cost of patents                                                                         (74 )         (38 )
Net cash used in investing activities                                                (1,436 )      (2,690 )
Cash Flows from Financing Activities:                                                                      
Repayment of borrowings and capital lease obligations                                   (15 )         (13 )
Purchase of treasury stock                                                             (478 )           -  
Distributions to noncontrolling interests                                            (3,151 )      (2,701 )
Net cash used in financing activities                                                (3,644 )      (2,714 )
Net Increase in Cash and Cash Equivalents                                               782           391  
Cash and Cash Equivalents - Beginning of Period                                      48,723        44,460  
Cash and Cash Equivalents - End of Period                                          $ 49,505      $ 44,851  



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