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Summary of Significant Accounting Policies (Tables)

6 Months Ended

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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Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

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