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Summary of Significant Accounting Policies (Tables) | 6 Months Ended
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Dec. 31, 2020
Accounting Policies [Abstract] |
Earnings Per Share, Basic and Diluted | The following table presents the calculation of basic and diluted earnings (loss) per share:
|  | For the three months ended December 31, |  |  | For the six months ended December 31, |
(in thousands except per share amounts) |  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |
Net loss |  | $ | (946 | ) |  | $ | (2,027 | ) |  | $ | (4,809 | ) |  | $ | (5,305 | )
Less: net loss attributable to non-controlling interest |  |  | (597 | ) |  |  | (186 | ) |  |  | (704 | ) |  |  | (375 | )
Net loss attributable to Great Elm Group, Inc. |  | $ | (349 | ) |  | $ | (1,841 | ) |  | $ | (4,105 | ) |  | $ | (4,930 | )
Net loss attributable to shareholders per share |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic |  | $ | (0.01 | ) |  | $ | (0.07 | ) |  | $ | (0.16 | ) |  | $ | (0.19 | )
Diluted |  | $ | (0.01 | ) |  | $ | (0.07 | ) |  | $ | (0.16 | ) |  | $ | (0.19 | )
Weighted average shares outstanding |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic |  |  | 25,678 |  |  |  | 25,402 |  |  |  | 25,626 |  |  |  | 25,387 |
Diluted |  |  | 25,678 |  |  |  | 25,402 |  |  |  | 25,626 |  |  |  | 25,387 |
Summarizes Customer Concentrations as Percentage of Revenues and Accounts Receivable | The Company’s durable medical equipment revenue and related accounts receivable are concentrated with third-party Payors. The following table summarizes customer concentrations as a percentage of revenues:
|  | For the three months ended December 31, |  |  | For the six months ended December 31, |
|  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |
Government Payor A |  | 32% |  |  | 30% |  |  | 33% |  |  | 29% |
Government Payor B |  | * |  |  | 10% |  |  | * |  |  | * |
Third-party Payor C |  | 12% |  |  | 13% |  |  | 11% |  |  | 10% |
* Not a significant concentration. The following table summarizes customer concentrations as a percentage of accounts receivable:
|  | As of |
|  | December 31, 2020 |  |  | June 30, 2020 |
Government Payor A |  | 21% |  |  | 20% |
Government Payor B |  | * |  |  | 11% |
Third-party Payor C |  | 15% |  |  | 11% |
* Not a significant concentration

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