XML 61 R49.htm IDEA: XBRL DOCUMENT
v3.22.2.2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) | 12 Months Ended
--- | ---
Jun. 30, 2022 USD ($) shares | Jun. 30, 2021 USD ($) shares
Product Information [Line Items] |  |
Cost of Property Repairs and Maintenance | $ 2,783,000 | $ 2,051,000
Management Agreements With Company Total Medical Practices | 22 |
Scanners With Management Agreements With Company Owned By Related Party | 3 |
Scanners With Management With Company Located In New York State | 19 |
Advertising Expense | $ 634,000 | 633,000
Shipping and Handling Costs | $ 7,391 | $ 8,215
Diluted EPS | shares | 127,504 | 127,504
Cash | $ 46,834,000 |
Cash, FDIC Insured Amount | $ 250,000 |
Revenue Benchmark [Member] |  |
Product Information [Line Items] |  |
Concentration Risk, Percentage | 12.00% | 12.00%
Net Management Fee Receivables From Related Party Medical Practices [Member] |  |
Product Information [Line Items] |  |
Concentration Risk, Percentage | 13.00% | 13.00%
Diagnostic Imaging Facility [Member] |  |
Product Information [Line Items] |  |
Contractual Fees For Services Rendered Minimum | $ 77,000 |
Contractual Fees For Services Rendered Maximum | $ 447,000 |
Intellectual Property [Member] |  |
Product Information [Line Items] |  |
Finite-Lived Intangible Asset, Useful Life | 15 years |
Noncompete Agreements [Member] |  |
Product Information [Line Items] |  |
Finite-Lived Intangible Asset, Useful Life | 7 years |
Customer Relationships [Member] |  |
Product Information [Line Items] |  |
Finite-Lived Intangible Asset, Useful Life | 20 years |

X
- Definition Maximum contractual fees for services rendered to the PC's. + References No definition available. + Details
Name: | FONR_ContractualFeesForServicesRenderedMaximum
Namespace Prefix: | FONR_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Minimum contractual fees for services rendered to the PC's. + References No definition available. + Details
Name: | FONR_ContractualFeesForServicesRenderedMinimum
Namespace Prefix: | FONR_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Total Imaging Centers with management agreements with Company. + References No definition available. + Details
Name: | FONR_ManagementAgreementsWithCompanyTotalMedicalPractices
Namespace Prefix: | FONR_
Data Type: | xbrli:pureItemType
Balance Type: | na
Period Type: | instant

X
- Definition 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 applicable years ended June 30, diluted EPS for common shareholders includes 127,504 shares upon conversion of Class C Common. + References No definition available. + Details
Name: | FONR_NumberOfSharesUponConversionOfClassCCommonIncludedInDilutedEpsForCommonShareholders
Namespace Prefix: | FONR_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of management agreements with PC's owned by a relarted party. + References No definition available. + Details
Name: | FONR_ScannersWithManagementAgreementsWithCompanyOwnedByRelatedParty
Namespace Prefix: | FONR_
Data Type: | xbrli:pureItemType
Balance Type: | na
Period Type: | instant

X
- Definition Number of management agreements with PC's owned by two unrelated radiologists. + References No definition available. + Details
Name: | FONR_ScannersWithManagementWithCompanyLocatedInNewYorkState
Namespace Prefix: | FONR_
Data Type: | xbrli:pureItemType
Balance Type: | na
Period Type: | instant

X
- Definition Amount charged to shipping and handling expense for the period, which are expenses incurred with the objective of delivery of Fonar's products to its customers. + References No definition available. + Details
Name: | FONR_ShippingAndHandlingExpense
Namespace Prefix: | FONR_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount charged to advertising expense for the period, which are expenses incurred with the objective of increasing revenue for a specified brand, product or product line. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 720 -SubTopic 35 -Section 50 -Paragraph 1 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=6420018&loc=d3e36677-107848 + Details
Name: | us-gaap_AdvertisingExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 946 -SubTopic 210 -Section 45 -Paragraph 20 -URI https://asc.fasb.org/extlink&oid=118262064&loc=SL116631418-115840 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 852 -SubTopic 10 -Section 55 -Paragraph 10 -URI https://asc.fasb.org/extlink&oid=84165509&loc=d3e56426-112766 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 946 -SubTopic 210 -Section 45 -Paragraph 21 -URI https://asc.fasb.org/extlink&oid=118262064&loc=SL116631419-115840 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(1)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_Cash
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of cash deposited in financial institutions as of the balance sheet date that is insured by the Federal Deposit Insurance Corporation. + References No definition available. + Details
Name: | us-gaap_CashFDICInsuredAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9054-108599 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 18 -URI https://asc.fasb.org/extlink&oid=99393423&loc=d3e6351-108592 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 20 -URI https://asc.fasb.org/extlink&oid=123594938&loc=d3e13531-108611 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=123594938&loc=d3e13537-108611 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 20 -URI https://asc.fasb.org/extlink&oid=99393423&loc=d3e6404-108592 + Details
Name: | us-gaap_ConcentrationRiskPercentage1
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The aggregate costs of keeping the property in good condition but that do not appreciably prolong the life or increase the value of the property. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.2) -URI https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227 + Details
Name: | us-gaap_CostOfPropertyRepairsAndMaintenance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References No definition available. + Details
Name: | us-gaap_FiniteLivedIntangibleAssetUsefulLife
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_ProductInformationLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_SalesRevenueNetMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ConcentrationRiskByBenchmarkAxis=FONR_NetManagementFeeReceivablesFromRelatedPartyMedicalPracticesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TransactionTypeAxis=FONR_DiagnosticImagingFacilityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_IntellectualPropertyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_NoncompeteAgreementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_CustomerRelationshipsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |