FONAR CORP
FONAR CORP
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Financial Statements
Values in Millions ($) | 2026-03-31 | 2025-12-31 | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 | 2024-06-30 | 2024-03-31 | 2023-12-31 | 2023-09-30 | 2023-06-30 | Subscriber-only column | Subscriber-only column | Subscriber-only column | Subscriber-only column | Financial statements beyond 3 years are for subscribers only. Unlock 17+ years of income statements, balance sheets, and cash flow statements Start 7-day free trial |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Assets Current | |||||||||||||||||
Cash And Cash Equivalents At Carrying Value | - | - | - | 56 | - | - | - | 56 | - | - | - | 51 | |||||
Cash And Cash Equivalents Fair Value Disclosure | 54 | 53 | 54 | - | 54 | 54 | 54 | - | 54 | 53 | 52 | 51 | |||||
Short Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||
Accounts Receivable Net Current | - | 5 | 5 | 5 | - | - | - | 4 | - | - | - | 4 | |||||
Accounts And Other Receivables Net Current | 5 | - | - | - | 5 | 3 | 4 | - | 3 | - | - | - | |||||
Accrued Fees And Other Revenue Receivable | 49 | 46 | 45 | 43 | 43 | 42 | 44 | 42 | 41 | - | - | 36 | |||||
Inventory Net | - | - | - | 3 | - | - | - | 3 | - | - | - | 3 | |||||
Inventory Finished Goods And Work In Process | 3 | 3 | 3 | - | 3 | 3 | 3 | - | 3 | 3 | 3 | 3 | |||||
Prepaid Expense And Other Assets Current | 1 | 2 | 2 | 2 | 2 | 2 | 2 | 1 | 1 | 1 | 1 | 2 | |||||
Assets Current | 148 | 144 | 144 | 145 | 141 | 138 | 139 | 140 | 136 | 133 | 129 | 126 | |||||
Deferred Tax Assets Deferred Income | 6 | 6 | 6 | 6 | 6 | 6 | 6 | 7 | 7 | 8 | 9 | 10 | |||||
Property Plant And Equipment Net | 18 | 19 | 19 | 19 | 19 | 19 | 20 | 19 | 19 | 20 | 21 | 22 | |||||
Operating Lease Right Of Use Asset | 35 | 36 | 36 | 35 | 36 | 35 | 38 | 38 | 38 | 32 | 33 | 33 | |||||
Finance Lease Right Of Use Asset | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 1 | 1 | 1 | 1 | |||||
Goodwill | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | |||||
Intangible Assets Net Excluding Goodwill | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | |||||
Other Assets | 1 | 1 | 1 | 0 | 0 | 0 | 0 | 0 | 1 | 1 | 0 | 1 | |||||
Assets | 219 | 217 | 218 | 217 | 215 | 208 | 212 | 214 | 210 | 202 | 202 | 201 | |||||
Long Term Debt Current | - | - | - | - | - | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||
Liabilities Current | |||||||||||||||||
Accounts Payable Current | 2 | 2 | 3 | 1 | 1 | 1 | 1 | 2 | 2 | 1 | 1 | 2 | |||||
Other Liabilities Current | 5 | 3 | 5 | 7 | 4 | 4 | 5 | 8 | 5 | 3 | 4 | 5 | |||||
Deferred Revenue Current | 4 | 4 | 5 | 5 | 4 | 3 | 4 | 4 | 3 | 4 | 4 | 4 | |||||
Operating Lease Liability Current | 4 | 4 | 4 | 3 | 3 | 3 | 4 | 3 | 4 | 5 | 4 | 4 | |||||
Finance Lease Liability Current | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||
Liabilities Current | 16 | 14 | 17 | 17 | 14 | 12 | 14 | 18 | 15 | 14 | 14 | 16 | |||||
Liabilities Noncurrent | |||||||||||||||||
Deferred Revenue Noncurrent | 3 | 4 | 4 | 4 | 4 | 1 | 1 | 1 | 1 | 0 | 1 | 1 | |||||
Deferred Income Taxes And Other Liabilities Noncur… | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||
Operating Lease Liability Noncurrent | 35 | 36 | 36 | 35 | 36 | 35 | 37 | 37 | 36 | 30 | 32 | 32 | |||||
Finance Lease Liability Noncurrent | - | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 1 | 1 | |||||
Long Term Debt Noncurrent | - | - | - | - | - | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||
Other Liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||
Liabilities Noncurrent | 39 | 40 | 40 | 40 | 41 | 37 | 39 | 40 | 38 | 32 | 33 | 34 | |||||
Liabilities | 55 | 54 | 57 | 57 | 55 | 49 | 53 | 57 | 53 | 46 | 47 | 50 | |||||
Additional Paid In Capital | 178 | 179 | 179 | 179 | 179 | 179 | 181 | 181 | 181 | 181 | 183 | 183 | |||||
Retained Earnings Accumulated Deficit | 1 | -1 | -3 | -5 | -6 | -9 | -10 | -14 | -14 | -16 | -20 | -24 | |||||
Treasury Stock Value | -0 | -1 | -1 | -1 | -1 | -0 | -1 | -1 | -0 | -0 | -1 | -1 | |||||
Stockholders Equity | 164 | 163 | 175 | 173 | 172 | 159 | 159 | 166 | 157 | 156 | 154 | 151 | |||||
Minority Interest | -14 | -14 | -13 | -13 | -12 | -11 | -10 | -9 | -9 | -8 | -7 | -7 | |||||
Liabilities And Stockholders Equity | 219 | 217 | 218 | 217 | 215 | 208 | 212 | 214 | 210 | 202 | 202 | 201 | |||||
Allowance For Doubtful Accounts Premiums And Other… | 0 | 0 | 0 | 0 | 0 | 0 | - | 0 | - | - | - | 0 | |||||
Treasury Stock Common Shares | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||
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Interactive Financial Visualizations
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Earnings Market Reaction
| Fiscal Year | Q1 1 Month | Q1 2 Month | Q1 3 Month | Q2 1 Month | Q2 2 Month | Q2 3 Month | Q3 1 Month | Q3 2 Month | Q3 3 Month | Q4 1 Month | Q4 2 Month | Q4 3 Month |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2026 | -2.40% | 23.68% | 24.52% | -0.32% | 0.22% | 2.05% | - | - | - | - | - | - |
| 2025 | 3.56% | -2.72% | 2.01% | -8.11% | -19.55% | -17.62% | 6.98% | 15.21% | 15.51% | 1.97% | -3.22% | -2.96% |
| 2024 | 21.52% | 16.25% | 21.70% | 2.58% | -11.50% | -26.13% | -3.69% | 1.41% | 10.63% | -10.39% | -14.16% | -11.31% |
| 2023 | - | - | - | - | - | - | 6.07% | 2.76% | 1.80% | -13.00% | 5.68% | 26.50% |
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Performance and Valuation Metrics
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Metrics | 2026-03-31 | 2025-12-31 | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 | 2024-06-30 | 2024-03-31 | 2023-12-31 | 2023-09-30 | 2023-06-30 | Subscriber-only column | Subscriber-only column | Subscriber-only column | Subscriber-only column | Metric history beyond 3 years is for subscribers only. Unlock 17+ years of history across 90+ calculated metrics Start 7-day free trial |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Liquidity Ratios | |||||||||||||||||
| Current Ratio | 9.18 | 10.00 | 8.62 | 8.45 | 10.05 | 11.24 | 9.64 | 7.86 | 9.37 | 9.35 | 9.07 | 8.04 | |||||
| Quick Ratio | 9.09 | 9.87 | 8.53 | 8.16 | 9.88 | 11.08 | 9.52 | 7.63 | 9.28 | 9.25 | 8.98 | 7.78 | |||||
| Working Capital | 131.88M | 129.34M | 127.07M | 127.55M | 127.06M | 125.39M | 124.68M | 122.47M | 121.32M | 118.36M | 114.92M | 110.04M | |||||
Leverage & Debt | |||||||||||||||||
| Debt to Equity | 0.33 | 0.33 | 0.33 | 0.35 | 0.32 | 0.31 | 0.34 | 0.37 | 0.33 | 0.29 | 0.31 | 0.33 | |||||
| Interest Coverage TTM | 1,078.17 | 504.60 | 329.90 | 300.65 | 366.66 | 226.46 | 227.73 | 69.11 | 19.10 | 83.30 | 106.45 | 216.71 | |||||
| Debt Ratio | 0.25 | 0.25 | 0.26 | 0.26 | 0.25 | 0.24 | 0.25 | 0.27 | 0.25 | 0.23 | 0.24 | 0.25 | |||||
Efficiency & Turnover | |||||||||||||||||
| Asset Turnover TTM | 0.49 | 0.50 | 0.49 | 0.48 | 0.49 | 0.50 | 0.49 | 0.50 | 0.50 | 0.51 | 0.51 | 0.49 | |||||
| Days Sales Outstanding TTM | - | 16.37 | 17.81 | 16.33 | - | - | - | 14.01 | - | - | - | 14.29 | |||||
| Receivables Turnover TTM | - | 22.30 | 20.49 | 22.34 | - | - | - | 26.06 | - | - | - | 25.55 | |||||
Per Share Metrics | |||||||||||||||||
| Diluted EPS TTM | 1.95 | 1.20 | 1.11 | 1.31 | 1.94 | 1.42 | 1.67 | 1.63 | 1.11 | 1.63 | 1.52 | 1.32 | |||||
| Free Cash Flow Per Share TTM | 0.67 | 0.83 | 1.08 | 1.20 | 1.18 | 1.16 | 1.68 | 2.09 | 1.82 | 1.90 | 1.72 | 1.57 | |||||
| Dividend Per Share TTM | 0.68 | 0.77 | 0.80 | 0.91 | 0.79 | 0.83 | 0.92 | 0.89 | 0.83 | 0.82 | 0.87 | 0.88 | |||||
Margin Metrics | |||||||||||||||||
| Gross Profit Margin TTM | - | - | - | - | - | - | - | - | 100.07% | 100.08% | 100.08% | 100.05% | |||||
| Operating Profit Margin TTM | 10.80% | 11.97% | 11.58% | 13.21% | 13.85% | 14.24% | 17.14% | 18.73% | 19.73% | 19.96% | 18.49% | 15.98% | |||||
| Net Profit Margin TTM | 11.65% | 7.15% | 6.64% | 7.99% | 11.84% | 9.01% | 10.50% | 10.27% | 6.97% | 10.47% | 9.88% | 8.92% | |||||
Growth Metrics | |||||||||||||||||
| Net Revenue Growth (1Y) | 2.25% | 4.39% | 3.36% | 1.43% | 0.29% | -0.83% | 0.70% | 4.30% | 5.16% | 5.78% | 4.37% | 1.08% | |||||
| Net Income Growth (1Y) | 0.62% | -17.18% | -34.62% | -21.13% | 70.47% | -14.63% | 7.05% | 20.06% | -43.84% | 19.86% | 0.99% | -29.25% | |||||
| EPS Growth (1Y) | 0.62% | -15.56% | -39.96% | -19.35% | 74.59% | -21.49% | 8.82% | 23.62% | -48.23% | 21.53% | 3.15% | -29.09% | |||||
Calculated Values | |||||||||||||||||
| Free Cash Flow TTM | 4.58M | 5.72M | 7.44M | 7.47M | 8.08M | 8.15M | 10.60M | 13.30M | 12.77M | 12.25M | 11.05M | 10.25M | |||||
| Net Debt | -53.43M | -52.69M | -53.93M | -55.95M | -53.79M | -53.28M | -53.88M | -56.00M | -53.63M | -52.87M | -51.33M | -50.90M | |||||
Per-Share and Margin | |||||||||||||||||
| EPS TTM | |||||||||||||||||
| Adjusted EPS TTM | |||||||||||||||||
| Cash Flow Per Share TTM | |||||||||||||||||
| Pretax Margin TTM | |||||||||||||||||
| Stock Comp to Revenue TTM | |||||||||||||||||
Turnover Ratios and Averages | |||||||||||||||||
| Average Assets | |||||||||||||||||
| Average Equity | |||||||||||||||||
| Average Inventory | |||||||||||||||||
| Average Receivables | |||||||||||||||||
| Average Accounts Payables | |||||||||||||||||
| Inventory Turnover TTM | |||||||||||||||||
| Payables Turnover TTM | |||||||||||||||||
| Days Inventory Outstanding TTM | |||||||||||||||||
| Days Payables Outstanding TTM | |||||||||||||||||
| Cash Conversion Cycle TTM | |||||||||||||||||
| Working Capital to Revenue | |||||||||||||||||
| Deferred Revenue to Revenue | |||||||||||||||||
Growth Rates | |||||||||||||||||
| Total Assets Growth (1Y) | |||||||||||||||||
| Total Assets Growth (3Y) | |||||||||||||||||
| Total Assets Growth (5Y) | |||||||||||||||||
| Dividends Paid Growth (1Y) | |||||||||||||||||
| Dividends Paid Growth (3Y) | |||||||||||||||||
| Dividends Paid Growth (5Y) | |||||||||||||||||
| EPS Growth (3Y) | |||||||||||||||||
| EPS Growth (5Y) | |||||||||||||||||
| Net Income Growth (3Y) | |||||||||||||||||
| Net Income Growth (5Y) | |||||||||||||||||
| Net Profit Margin Growth (1Y) | |||||||||||||||||
| Net Profit Margin Growth (3Y) | |||||||||||||||||
| Net Profit Margin Growth (5Y) | |||||||||||||||||
| Net Revenue Growth (3Y) | |||||||||||||||||
| Net Revenue Growth (5Y) | |||||||||||||||||
| Deferred Revenue Growth (1Y) | |||||||||||||||||
| Retained Earnings Growth (1Y) | |||||||||||||||||
Credit, Liquidity, Returns, Payout | |||||||||||||||||
| Cash Ratio | |||||||||||||||||
| Net Working Capital | |||||||||||||||||
| Debt to EBITDA TTM | |||||||||||||||||
| Net Debt to EBITDA TTM | |||||||||||||||||
| Net Debt to Equity | |||||||||||||||||
| Altman A | |||||||||||||||||
| Altman B | |||||||||||||||||
| Altman C | |||||||||||||||||
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| ROA TTM | |||||||||||||||||
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| NOPAT TTM | |||||||||||||||||
| ROIC TTM | |||||||||||||||||
| Effective Tax Rate TTM | |||||||||||||||||
| Payout Ratio TTM | |||||||||||||||||
| Dilution Ratio | |||||||||||||||||
| Retained Earnings to Equity | |||||||||||||||||
| Treasury Stock to Equity | |||||||||||||||||
| Treasury Stock Change (1Y) | |||||||||||||||||
| Accrued to Current Liabilities | |||||||||||||||||
| NCAV | |||||||||||||||||
| NCAV Per Share TTM | |||||||||||||||||
Valuation Ratios | |||||||||||||||||
| P/CF TTM | |||||||||||||||||
| Dividend Yield TTM | |||||||||||||||||
| Free Cash Flow Yield TTM | |||||||||||||||||
| EV EBITDA TTM | |||||||||||||||||
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| Stock Compensation TTM | |||||||||||||||||
| Adjusted Net Income TTM | |||||||||||||||||
| Billings TTM | |||||||||||||||||
| Total Debt | |||||||||||||||||
| Invested Capital | |||||||||||||||||
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Insider Transactions
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Institutional Ownership
FONAR CORP (FONR) — SEC Financial Statements & Analysis
FONAR CORP (FONR) is a electromedical & electrotherapeutic apparatus company, incorporated in DE. FONAR CORP trades on Nasdaq as: FONR. Based on its latest SEC filing (Form 10-Q, period ending 2026-03-31), FONAR CORP reported a 2.25% year-over-year revenue growth, a Gross Profit Margin of 100.07% (TTM), a Debt-to-Equity ratio of 0.33x. Figures below are sourced from SEC EDGAR, as-filed.
- Net Revenue TTM Growth 1Y
- 2.25%
- Gross Profit Margin TTM
- 100.07%
- Debt To Equity
- 0.33x
Data as of 2026-03-31 · Source: SEC EDGAR
Frequently Asked Questions
What industry is FONAR CORP in?
FONAR CORP (FONR) operates in the Electromedical & Electrotherapeutic Apparatus industry.
What exchange does FONR trade on?
FONAR CORP (FONR) trades on the Nasdaq.
Where is FONAR CORP incorporated?
FONAR CORP is incorporated in DE.