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Note 2 - Revenues
 6 Months Ended
Dec. 31, 2025
Notes to Financial Statements  
Revenue from Contract with Customer [Text Block]

Note 2. Revenues

 

Revenue is measured based on consideration specified in the contract with a customer, adjusted for any applicable estimates of variable consideration and other factors affecting the transaction price. When a contract with a customer has been established, revenue is recognized when a performance obligation is satisfied by transferring control of a distinct good or service to a customer, typically upon shipment or delivery.

 

Disaggregation of revenues. In the following table, net revenues are disaggregated by market:

 

  

Three Months Ended December 31,

  

Six Months Ended December 31,

 
  

2025

  

2024

  

2025

  

2024

 

Homecare

 $17,274,000  $14,593,000  $32,163,000  $27,804,000 

Hospital

  655,000   723,000   1,702,000   1,413,000 

Homecare distributor

  905,000   807,000   1,734,000   1,394,000 

Other

  63,000   132,000   185,000   312,000 

Total

 $18,897,000  $16,255,000  $35,784,000  $30,923,000 

 

In the following table, net homecare revenue is disaggregated by payer type:

 

  

Three Months Ended December 31,

  

Six Months Ended December 31,

 
  

2025

  

2024

  

2025

  

2024

 

Commercial

 $7,985,000  $7,327,000  $15,156,000  $14,178,000 

Medicare

  6,924,000   5,478,000   12,588,000   10,245,000 

Medicare Supplemental

  1,660,000   1,388,000   3,059,000   2,499,000 

Medicaid

  423,000   196,000   778,000   438,000 

Other

  282,000   204,000   582,000   444,000 

Total

 $17,274,000  $14,593,000  $32,163,000  $27,804,000 

 

Contract balances. The following tables provide information about accounts receivable and contract assets from contracts with customers:

 

  

As of December 31, 2025

  

As of June 30, 2025

 

Receivables, included in “Accounts receivable, net of allowances for credit losses”

 $26,260,000  $24,660,000 

Contract Assets

 $1,152,000  $1,036,000 

 

Total Accounts receivable, net of allowances for credit losses, as of June 30, 2024, were $23,333,000.

 

  

Six Months Ended

  

Fiscal Year Ended

 
  

December 31, 2025

  

June 30, 2025

 

Contract assets, beginning

 $1,036,000  $719,000 

Reclassification of contract assets to accounts receivable

  (1,002,000)  (2,577,000)

Contract assets recognized

  1,065,000   2,694,000 

Increase as a result of changes in the estimate of amounts to be realized from payers, excluding amounts transferred to receivables during the period

  53,000   200,000 

Contract assets, ending

 $1,152,000  $1,036,000