FONAR Corp Files 2024 10-K

Ticker: FONR · Form: 10-K · Filed: Sep 27, 2024 · CIK: 355019

Sentiment: neutral

Topics: 10-K, annual-report, medical-devices

TL;DR

FONAR filed its 2024 10-K. Full financials and biz details inside.

AI Summary

FONAR Corporation filed its 10-K for the fiscal year ending June 30, 2024, reporting on its business operations and financial condition. The company, based in Melville, NY, is involved in the electromedical and electrotherapeutic apparatus industry. This filing provides a comprehensive overview of its performance and outlook for the period.

Why It Matters

This 10-K filing provides investors and stakeholders with a detailed look into FONAR Corporation's financial health and operational performance for the fiscal year 2024, crucial for investment decisions.

Risk Assessment

Risk Level: medium — The filing is a standard annual report, but the inherent risks of the medical device industry and company-specific factors could impact future performance.

Key Numbers

Key Players & Entities

FAQ

What is FONAR Corporation's primary business?

FONAR Corporation is primarily involved in the electromedical and electrotherapeutic apparatus industry, as indicated by its Standard Industrial Classification code 3845.

What is the reporting period for this 10-K filing?

This 10-K filing covers the fiscal year ending June 30, 2024.

Where is FONAR Corporation headquartered?

FONAR Corporation is headquartered in Melville, NY, with its business address listed as 110 Marcus Dr, Melville, NY 11747.

What is the SEC file number for FONAR Corporation?

The SEC file number for FONAR Corporation is 000-10248.

When was this 10-K filing submitted?

This 10-K filing was submitted on September 27, 2024.

Filing Stats: 4,550 words · 18 min read · ~15 pages · Grade level 13 · Accepted 2024-09-27 16:30:47

Key Financial Figures

Filing Documents

Business

Business 4 Item 1A.

Risk Factors

Risk Factors 24 Item 1B. Unresolved Staff Comments 27 Item 1C. Cybersecurity 27 Item 2.

Properties

Properties 28 Item 3.

Legal Proceedings

Legal Proceedings 28 Item 4. Mine Safety Disclosures 28 PART II Item 5. Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities 28 Item 6. [Reserved[ 30 Item 7.

Management's Discussion and Analysis of Financial Condition and Results of Operations

Management's Discussion and Analysis of Financial Condition and Results of Operations 30 Item 7A.

Quantitative and Qualitative Disclosures About Market Risk

Quantitative and Qualitative Disclosures About Market Risk. 38 Item 8.

Financial Statements and Supplementary Data

Financial Statements and Supplementary Data 38 Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 80 Item 9A.

Controls and Procedures

Controls and Procedures 80 Item 9B. Other Information 81 Item 9C. Disclosures Regarding Foreign Jurisdictions that Prevent Inspections 81 PART III Item 10. Directors, Executive Officers and Corporate Governance 81 Item 11.

Executive Compensation

Executive Compensation 84 Item 12.

Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters 87 Item 13. Certain Relationships and Related Transactions, and Director Independence 89 Item 14. Principal Accountant Fees and Services 90 PART IV Item 15. Exhibits and Financial Statement Schedules 91 Page 3 FONAR CORPORATION AND SUBSIDIARIES PART I

BUSINESS

ITEM 1. BUSINESS GENERAL FONAR Corporation, sometimes referred to as the "Company" or "FONAR", is a Delaware corporation which was incorporated on July 17, 1978. Our address is 110 Marcus Drive, Melville, New York 11747 and our telephone number is 631-694-2929. FONAR also maintains a website at www.fonar.com. FONAR provides copies of its filings with the Securities and Exchange Commission on Forms 10-K, 10-Q and 8-K and amendments to these reports to stockholders on request. We conduct our business in two segments. Our medical equipment segment is conducted directly through FONAR. Our physician management and diagnostic services segment is conducted through our subsidiary Health Management Corporation of America ("HMCA"). HMCA provides management services, administrative services, billing and collection services, credentialing services, contract negotiations, compliance consulting, purchasing, IT services, hiring, conducting interviews and managing personnel, storage of medical records, office space, equipment, repair, maintenance service, and clerical and other non-medical personnel to medical providers engaged in diagnostic imaging. In addition to acting as a management company, HMCA owns and operates six diagnostic imaging facilities in Florida, where the corporate practice of medicine is permitted. FONAR is engaged in the business of designing, manufacturing, selling and servicing magnetic resonance imaging scanners, also referred to as "MRI" or "MR" scanners, which utilize MRI technology for the detection and diagnosis of human disease, abnormalities, other medical conditions and injuries. FONAR's founders built the first MRI scanner in 1977 and FONAR introduced the first commercial MRI scanner in 1980. FONAR is also the originator of the iron-core non-superconductive and permanent magnet MRI technology. FONAR's iron frame technology made FONAR the originator of "open" MRI scanners. We introduced the first "open" MRI in 1980. Since that time we have conc

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