FONAR (FONR) 10-K15 Oct 132013 FY Annual reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
Document and Entity Information (USD $)	Jun. 30, 2013	Sep. 05, 2013
Document And Entity Information
Entity Registrant Name	Fonar Corporation
Entity Central Index Key	355019
Document Type	10-K
Document Period End Date	30-Jun-13
Amendment Flag	FALSE
Current Fiscal Year End Date	-24
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float		$5,855,996
Entity Common Stock, Shares Outstanding		5,987,575
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2013

Balance_Sheets

Balance Sheets (USD $)	Jun. 30, 2013	Jun. 30, 2012
Current Assets:
Cash and cash equivalents	$7,870,727	$12,032,015
Costs and estimated earnings in excess of billings on uncompleted contracts	445,742	1,128,596
Inventories	2,077,088	2,194,949
Prepaid expenses and other current assets	1,054,551	341,878
Total Current Assets	37,865,756	25,865,421
Deferred income tax asset	2,935,750
Property and Equipment - Net	17,524,494	3,173,447
Goodwill	1,767,098
Other Intangible Assets - Net	11,904,248	3,835,179
Other Assets	1,153,304	741,421
Total Assets	73,150,650	33,615,468
Current Liabilities:
Current portion of long-term debt and capital leases	2,885,769	1,853,623
Accounts payable	2,752,479	2,076,846
Other current liabilities	8,494,361	7,693,241
Unearned revenue on service contracts	4,965,415	5,474,614
Customer advances	1,857,870	3,881,284
Billings in excess of costs and estimated earnings on uncompleted contracts	142,217
Income tax payable	19,501	100,000
Total Current Liabilities	21,117,612	21,079,608
Long-Term Liabilities:
Deferred income tax liability	461,858
Due to related medical practices	230,626	228,741
Long-term debt and capital leases, less current portion	12,887,005	777,274
Other liabilities	654,273	448,314
Total Long-Term Liabilities	14,233,762	1,454,329
Total Liabilities	35,351,374	22,533,937
Stockholders' Equity:
Paid-in capital in excess of par value	174,499,021	174,084,007
Accumulated deficit	-159,655,416	-168,333,958
Notes receivable from employee stockholders	-54,820	-70,813
Treasury stock, at cost - 11,643 shares of common stock at June 30, 2012 and 2011	-675,390	-675,390
Total Fonar Corporation's Stockholders' Equity	14,114,061	5,004,505
Non controlling interests	23,685,215	6,096,560
Total Stockholders' Equity	37,799,276	11,101,065
Total Liabilities and Stockholders' Equity	73,150,650	33,635,002
Class A NonVoting Preferred Stock
Stockholders' Equity:
Class A non-voting preferred stock $.0001 par value; 453,000 shares authorized at June 30, 2013 and 2012, 313,438 issued and outstanding at June 30, 2013 and 2012, Preferred stock $.001 par value; 567,000 shares authorized at June 30, 2013 and 2012, issued and outstanding - none	31	31
Preferred Stock
Stockholders' Equity:
Class A non-voting preferred stock $.0001 par value; 453,000 shares authorized at June 30, 2013 and 2012, 313,438 issued and outstanding at June 30, 2013 and 2012, Preferred stock $.001 par value; 567,000 shares authorized at June 30, 2013 and 2012, issued and outstanding - none
Common Stock
Stockholders' Equity:
Common stock $.0001 par value; 8,500,000 shares auth at 6-30-2013 and 2012, 5,980,775 and 5,912,905 issued at 6-30-2013 and 2012, 5,969,132 and 5,901,262 outstanding at 6-30-2013 and 2012, Class B common stock (10 votes per share) $.0001 par value; 227,000 shares auth at 6-30-2013 and 2012, 146 and 158 issued and outstanding at 6-30-2013 and 2012, Class C common stock (25 votes per share) $.0001 par value; 567,000 shares auth at 6-30-2013 and 2012, 382,513 issued and outstanding at 6-30-2013 and 2012	597	590
Class B Member
Stockholders' Equity:
Common stock $.0001 par value; 8,500,000 shares auth at 6-30-2013 and 2012, 5,980,775 and 5,912,905 issued at 6-30-2013 and 2012, 5,969,132 and 5,901,262 outstanding at 6-30-2013 and 2012, Class B common stock (10 votes per share) $.0001 par value; 227,000 shares auth at 6-30-2013 and 2012, 146 and 158 issued and outstanding at 6-30-2013 and 2012, Class C common stock (25 votes per share) $.0001 par value; 567,000 shares auth at 6-30-2013 and 2012, 382,513 issued and outstanding at 6-30-2013 and 2012
Total Stockholders' Equity
Class C Common Stock
Stockholders' Equity:
Common stock $.0001 par value; 8,500,000 shares auth at 6-30-2013 and 2012, 5,980,775 and 5,912,905 issued at 6-30-2013 and 2012, 5,969,132 and 5,901,262 outstanding at 6-30-2013 and 2012, Class B common stock (10 votes per share) $.0001 par value; 227,000 shares auth at 6-30-2013 and 2012, 146 and 158 issued and outstanding at 6-30-2013 and 2012, Class C common stock (25 votes per share) $.0001 par value; 567,000 shares auth at 6-30-2013 and 2012, 382,513 issued and outstanding at 6-30-2013 and 2012	38	38
Accounts Receivable [Member]
Current Assets:
Accounts receivable - net of allowances for doubtful accounts of $257,362 and $1,852,987 at June 30, 2013 and 2012, respectively, Medical receivable - net of allowances for doubtful accounts of $2,584,669 and $0 at June 30, 2013 and 2012, respectively	4,443,595	5,094,687
Medical receivables
Current Assets:
Accounts receivable - net of allowances for doubtful accounts of $257,362 and $1,852,987 at June 30, 2013 and 2012, respectively, Medical receivable - net of allowances for doubtful accounts of $2,584,669 and $0 at June 30, 2013 and 2012, respectively	8,126,476
Management fee receivable
Current Assets:
Management and other fees receivable - net of allowances for doubtful accounts of $9,095,320 and $7,458,345 at June 30, 2013 and 2012, respectively, Management and other fees receivable - related medical practices - net of allowances for doubtful accounts of $403,047 at June 30, 2013 and 2012	2,381,664	3,781,635
Management fee receivable from related medical
Current Assets:
Management and other fees receivable - net of allowances for doubtful accounts of $9,095,320 and $7,458,345 at June 30, 2013 and 2012, respectively, Management and other fees receivable - related medical practices - net of allowances for doubtful accounts of $403,047 at June 30, 2013 and 2012	$1,311,195	$11,465,913

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Jun. 30, 2013	Jun. 30, 2012
Class A NonVoting Preferred Stock
Preferred Stock, Par Value	$0.00	$0.00
Preferred Stock, Authorized	453,000	453,000
Preferred Stock, Issued	313,438	313,438
Preferred Stock, Outstanding	313,438	313,438
Preferred Stock
Preferred Stock, Par Value	$0.00	$0.00
Preferred Stock, Authorized	567,000	567,000
Preferred Stock, Issued
Preferred Stock, Outstanding
Common Stock
Common Stock, Par Value	$0.00	$0.00
Common Stock, Authorized	8,500,000	8,500,000
Common Stock, Issued	5,912,905	5,636,571
Common Stock, Outstanding	5,901,262	5,624,928
Class B Member
Common Stock, Par Value	$0.00	$0.00
Common Stock, Authorized	227,000	227,000
Common Stock, Issued	158	158
Common Stock, Outstanding	158	158
Class C Common Stock
Common Stock, Par Value	$0.00	$0.00
Common Stock, Authorized	567,000	567,000
Common Stock, Issued	382,513	382,513
Common Stock, Outstanding	382,513	382,513

Statements_of_Operations

Statements of Operations (USD $)	12 Months Ended
Statements of Operations (USD $)	Jun. 30, 2013	Jun. 30, 2012
Revenues
Product sales - net	$3,939,140	$6,922,465
Service and repair fees - net	10,841,935	11,674,541
Service and repair fees - related parties - net	110,000	110,000
Patient revenue - net	7,481,865
Provision for bad debts for patient fee	-2,584,669
Management and other fees - net	21,493,599	14,060,275
Management and other fees - related medical practices - net	7,859,944	6,677,138
Total Revenues - Net	49,141,814	39,444,419
Costs and Expenses
Costs related to product sales	3,656,635	5,387,923
Costs related to service and repair fees	3,213,420	3,453,116
Costs related to service and repair fees -related parties	32,603	32,536
Costs related to patient fee revenue	2,704,758
Costs related to management and other fees	12,998,243	8,733,823
Costs related to management and other fees - related medical practices	3,515,706	3,588,282
Research and development	1,438,560	1,242,656
Selling, general and administrative, inclusive of compensatory element of stock issuances of $415,021 and $180,418 for the years ended June 30, 2013 and 2012, respectively	12,501,621	8,749,090
Provision for bad debts	1,544,521	1,050,442
Total Costs and Expenses	41,606,067	32,237,868
Income from Operations	7,535,747	7,206,551
Other Income and (Expenses):
Interest expense	-500,362	-478,663
Investment income	217,598	243,254
Income before benefit (provision) for income taxes and noncontrolling interests	7,978,471	7,016,198
Provision for Income Taxes	2,277,891	-141,125
Net Income	10,256,362	6,875,073
Net Income - Non Controlling Interests	-1,577,820	-1,098,592
Net Income - Controlling Interests	8,678,542	5,776,481
Basic Net Income Per Common Share Available to Common Stockholders	$1.46	$1
Weighted Average Basic Shares Outstanding	5,933,318	5,778,695
Common Stock
Other Income and (Expenses):
Net Income - Controlling Interests	8,107,367	5,392,212
Basic Net Income Per Common Share Available to Common Stockholders	$1.37	$0.93
Diluted Net Income Per Common Share Available to Common Stockholders	$1.34	$0.91
Weighted Average Basic Shares Outstanding	5,933,318	5,778,695
Weighted Average Diluted Shares Outstanding	6,060,822	5,906,199
Class A Non Voting Preferred Stock
Other Income and (Expenses):
Net Income - Controlling Interests	425,708	286,406
Class C Common Stock
Other Income and (Expenses):
Net Income - Controlling Interests	$145,467	$97,863
Basic Net Income Per Common Share Available to Common Stockholders	$0.38	$0.26
Diluted Net Income Per Common Share Available to Common Stockholders	$0.38	$0.26
Basic and Diluted Income Per Share - Common C	$0.26	$0.26
Weighted Average Basic Shares Outstanding	382,513	382,513
Weighted Average Diluted Shares Outstanding	382,513	382,513

Statements_of_Operations_Paren

Statements of Operations (Parenthetical) (USD $)	12 Months Ended
Statements of Operations (Parenthetical) (USD $)	Jun. 30, 2013	Jun. 30, 2012
Income Statement [Abstract]
compensatory element of stock issuances	$415,021	$180,418

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	12 Months Ended
Statements of Cash Flows (USD $)	Jun. 30, 2013	Jun. 30, 2012
Cash Flows from Operating Activities:
Net Income	$10,256,362	$6,875,073
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	2,421,177	2,230,250
Abandoned patents written off	66,619	76,231
Provision for bad debts	1,544,521	1,050,442
Deferred income tax benefit - net	-2,473,892
Gain on sale of equipment	-557,473
Gain on litigation settlement	-755,500
Impairment on management agreement	357,500
Compensatory element of stock issuances	415,021	180,418
Stock issued for costs and expenses		427,558
(Increase) decrease in operating assets, net:
Accounts, management fee and medical receivable(s)	-3,717,440	-996,720
Notes receivable	120,976	80,845
Costs and estimated earnings in excess of Billings on uncompleted contracts	682,854	-959,153
Inventories	117,861	205,291
Prepaid expenses and other current assets	-698,284	174,754
Other assets	-204,037	108,054
Increase (decrease) in operating liabilities, net:
Accounts payable	628,033	-164,669
Other current liabilities	-414,402	-830,644
Customer advances	-567,914	-964,510
Billings in excess of costs and estimated earnings on uncompleted contracts	142,217	-4,045
Other liabilities	253,559	-101,304
Due to related medical practices	1,885	474
Income tax payable	-80,499	25,000
NET CASH PROVIDED BY OPERATING ACTIVITIES	7,539,144	7,413,345
Cash Flows from Investing Activities:
Purchases of property and equipment	-1,135,382	-1,081,209
Cost of acquisition	-40,000,000
Cost of patents	-159,907	-146,163
NET CASH USED IN INVESTING ACTIVITIES	-41,295,289	-1,227,372
Cash Flows from Financing Activities
Proceeds from debt	14,689,646	246,000
Proceeds from sale of equipment	700,000
Repayment of borrowings and capital lease obligations	-1,821,617	-1,387,225
Repayment of notes receivable from employee stockholders	15,993	44,492
Distributions to non controlling interests	-1,799,950	-1,135,000
Redemption of Non-Controling Interests	-1,424,900	-1,200,000
Buyout of Non Controling Interest	-564,315
Proceeds from non controlling interest	19,800,000	16,031
Sale to non controlling interest		10,500
NET CASH (USED IN) PROVIDED BY FINANCING ACTIVITIES	29,594,857	-3,405,202
Net Increase in Cash and Cash Equivalents	-4,161,288	2,780,771
Cash and Cash Equivalents Beginning of Year	12,032,015	9,251,244
Cash and Cash Equivalents - End of Year	$7,870,727	$12,032,015

Shareholders_Equity_and_Compre

Shareholders Equity and Comprehensive Income (USD $)	Common Stock	Paid-in Capital in Excess of Par Value	Treasury Stock	Notes receivable From Employee Stockholders	Accumulated Deficit	Noncontrolling Interest	Total
Balance - Beginning, Value at Jun. 30, 2011	$562	$173,476,059	($675,390)	($115,305)	($174,110,439)	$7,306,437	$5,881,993
Balance - Beginning, Shares at Jun. 30, 2011	5,624,928
Net income					5,776,481	1,098,592	5,776,481
Stock issued to employees under stock bonus plans, Shares	58,334
Stock issued to employees under stock bonus plans, Value	6	180,412					180,418
Issuance of stock for goods and services, Shares	218,000
Issuance of stock for goods and services, Value	22	427,536					427,558
Payments on notes receivable from employee stockholders				44,492			44,492
Buyout of noncontrolling interests
Redemption of noncontrolling interests						-1,200,000	-1,200,000
Distributions to noncontrolling interests						-1,135,000	-1,200,000
Sale to noncontrolling interest						10,500	10,500
Proceeds from noncontrolling interest						16,031	16,031
Balance - Ending, Value at Jun. 30, 2012	590	174,084,007	-675,390	-70,813	-168,333,958	6,096,560	11,101,065
Balance - Ending, Shares at Jun. 30, 2012	5,901,262
Net income					8,678,542	1,577,820	8,678,542
Stock issued to employees under stock bonus plans, Shares	67,870
Stock issued to employees under stock bonus plans, Value	7	415,014					415,021
Issuance of stock for goods and services, Value							415,021
Payments on notes receivable from employee stockholders				15,993			15,993
Buyout of noncontrolling interests						-564,315	-564,315
Redemption of noncontrolling interests						-1,424,900	-1,424,900
Distributions to noncontrolling interests						-1,799,950	-1,424,900
Sale to noncontrolling interest
Proceeds from noncontrolling interest						19,800,000	19,800,000
Balance - Ending, Value at Jun. 30, 2013	$590	$174,084,007	($675,390)	($70,813)	($168,333,958)	$6,096,560	$37,799,276
Balance - Ending, Shares at Jun. 30, 2013	5,969,132

NOTE_1_DESCRIPTION_OF_BUSINESS

NOTE 1 - DESCRIPTION OF BUSINESS AND LIQUIDITY AND CAPITAL RESOURCES	12 Months Ended
	Jun. 30, 2013
Accounting Policies [Abstract]
NOTE 1 - DESCRIPTION OF BUSINESS AND LIQUIDITY AND CAPITAL RESOURCES	FONAR CORPORATION AND SUBSIDIARIES
	NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
	JUNE 30, 2013 and 2012


	NOTE 1 - DESCRIPTION OF BUSINESS, LIQUIDITY AND CAPITAL RESOURCES

	Description of Business

	FONAR Corporation (the “Company” or “FONAR”) is a Delaware corporation, which was incorporated on July 17, 1978. FONAR is engaged in the research, development, production and marketing of medical scanning equipment, which uses principles of Magnetic Resonance Imaging ("MRI") for the detection and diagnosis of human diseases. In addition to deriving revenues from the direct sale of MRI equipment, revenue is also generated from our installed-base of customers through our service and upgrade programs.

	FONAR, through its wholly-owned subsidiary Health Management Corporation of America ("HMCA") provides comprehensive management services to diagnostic imaging facilities. The services provided by the Company include development, administration, leasing of office space, facilities and medical equipment, provision of supplies, staffing and supervision of non-medical personnel, legal services, accounting, billing and collection and the development and implementation of practice growth and marketing strategies.

	On March 5, 2013, the Company acquired a majority interest in a newly formed limited liability company, Health Diagnostics Management LLC (HDM), a business managing 12 Stand-Up MRI centers and 2 other scanning centers located in Florida and New York for a total cost of $40 million. HDM has a perpetual existence. See Note 9.

	During May 2011, HMCA contributed all of its assets together with its liabilities to a newly formed limited liability company, Imperial Management Services, LLC (“Imperial”), which has a perpetual existence. As of June 30, 2013, Imperial manages 11 diagnostic imaging facilities located in states of New York and Florida.

NOTE_2_SUMMARY_OF_SIGNIFICANT_

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Jun. 30, 2013

Accounting Policies [Abstract]

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

FONAR CORPORATION AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2013 and 2012

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Principles of Consolidation

The consolidated financial statements include the accounts of FONAR Corporation, its majority and wholly-owned subsidiaries and partnerships. The operating activities of subsidiaries are included in the accompanying consolidated statements from the date of acquisition. All significant intercompany accounts and transactions have been eliminated in consolidation.

Use of Estimates

The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities in the consolidated financial statements and accompanying notes. The most significant estimates relate to receivable allowances, intangible assets, income taxes and related tax asset valuation allowances, useful lives of property and equipment, contingencies, revenue recognition and the assessment of litigation. In addition, healthcare industry reforms and reimbursement practices will continue to impact the Company's operations and the determination of contractual and other allowance estimates. Actual results could differ from those estimates.

Inventories

Inventories consist of purchased parts, components and supplies, as well as work-in-process, and are stated at the lower of cost, determined on the first-in, first-out method, or market.

Property and Equipment

Property and equipment procured in the normal course of business is stated at cost. Property and equipment purchased in connection with an acquisition is stated at its estimated fair value, generally based on an appraisal. Property and equipment is being depreciated for financial accounting purposes using the straight-line method over their estimated useful lives. Leasehold improvements are being amortized over the shorter of the useful life or the remaining lease term. Upon retirement or other disposition of these assets, the cost and related accumulated depreciation of these assets are removed from the accounts and the resulting gains or losses are reflected in the results of operations. Expenditures for maintenance and repairs are charged to operations. Renewals and betterments are capitalized. Maintenance and repair expenses totaled approximately $598,000 and $371,000 for the years ended June 30, 2013 and 2012, respectively. The estimated useful lives in years are generally as follows:

Diagnostic equipment under capital lease

2.5

Diagnostic equipment

5–13

Research, development and demonstration equipment

7-Mar

Machinery and equipment

7-Feb

Furniture and fixtures

9-Mar

Leasehold improvements

2–10

Building

27.5

Long-Lived Assets

The Company periodically assesses the recoverability of long-lived assets, including property and equipment and intangibles, other than goodwill, when there are indications of potential impairment, based on estimates of undiscounted future cash flows. The amount of impairment is calculated by comparing anticipated discounted future cash flows with the carrying value of the related asset. In performing this analysis, management considers such factors as current results, trends, and future prospects, in addition to other economic factors.

Other Intangible Assets

1) Capitalized Software Development Costs

Capitalization of software development costs begins upon the establishment of technological feasibility. Technological feasibility for the Company’s computer software is generally based upon achievement of a detail program design free of high risk development issues and the completion of research and development on the product hardware in which it is to be used. The establishment of technological feasibility and the ongoing assessment of recoverability of capitalized computer software development costs require considerable judgment by management with respect to certain external factors, including, but not limited to, technological feasibility, anticipated future gross revenue, estimated economic life and changes in software and hardware technology. Prior to reaching technological feasibilty those costs are expensed as incurred and included in research and development.

Amortization of capitalized software development costs commences when the related products become available for general release to customers. Amortization is provided on a product by product basis. The annual amortization is the greater of the amount computed using (a) the ratio that current gross revenue for a product bears to the total of current and anticipated future gross revenue for that product, or (b) the straight-line method over the remaining estimated economic life of the product.

The Company periodically performs reviews of the recoverability of such capitalized software development costs. At the time a determination is made that capitalized amounts are not recoverable, based on the estimated cash flows to be generated from the applicable software, any remaining capitalized amounts are written off.

2) Patents and Copyrights

Amortization is calculated on the straight-line basis over a period ranging from 15 to 17 years.

3) Management Agreement

The management agreement was being amortized on the straight line basis over the length of the agreement (15 years). For the year ended June 30, 2013, the Company recorded an impairment of $357,500 as a result of the closing of a scanning center in New York.

4) Non-Competition Agreements

The non-competition agreements are being amortized on the straight line basis over the length of the agreement (7 years).

5) Customer Relationships

Amortization is calculated on the straight line basis over 20 years.

Goodwill

Generally accepted accounting principles in the United States require the Company to perform a goodwill impairment test annually and more frequently when negative conditions or a triggering event arises. Impairment of goodwill is tested at the reporting unit level by comparing the reporting unit’s carrying amount, including goodwill to the fair value of the reporting unit. If the carrying amount of the reporting unit exceeds its fair value, goodwill is considered potentially impaired and a second step is performed to measure the amount of impairment loss, if any.

Acquired assets and assumed liabilities

Pursuant to ASC No. 805-10-25, if the initial accounting for a business combination is incomplete by the end of the reporting period in which the combination occurs, but during the allowed measurement period not to exceed one year from the acquisition date, the company retrospectively adjusts the provisional amounts recognized at the acquisition date by means of adjusting the amount recognized for goodwill.

Revenue Recognition

Revenue on sales contracts for scanners, included in “product sales” in the accompanying consolidated statements of operations, is recognized under the percentage-of-completion method in accordance with FASB ASC 605-35, “Revenue Recognition – Construction-Type and Production-Type Contracts”. The Company manufactures its scanners under specific contracts that provide for progress payments. Production and installation take approximately three to six months. The percentage of completion is determined by the ratio of costs incurred to date on completed sub-assemblies to the total estimated cost for each scanner. Contract costs include purchased parts and components, direct labor and overhead. Revisions in cost estimates and provisions for estimated losses on uncompleted contracts, if any, are made in the period in which such losses are determined. The asset, "Costs and Estimated Earnings in Excess of Billings on Uncompleted Contracts", represents revenues recognized in excess of amounts billed. The liability, "Billings in Excess of Costs and Estimated Earnings on Uncompleted Contracts", represents amounts billed in excess of revenues recognized.

Revenue on scanner service contracts is recognized on the straight-line method over the related contract period, usually one year.

Revenue from sales of other items is recognized upon shipment.

Revenue under management contracts is recognized based upon contractual agreements for management services rendered by the Company primarily under various long-term agreements with various medical providers (the "PCs"). As of June 30, 2013, the Company has twenty management agreements of which three are with PC’s owned by Raymond V. Damadian, M.D., President and Chairman of the Board of FONAR (“the Related medical practices”) and seventeen are with PC’s, which are all located in the state of New York (“the New York PC’s”), owned by two unrelated radiologists. The contractual fees for services rendered to the PCs consists of fixed monthly fees per diagnostic imaging facility ranging from approximately $35,000 to $241,000. All fees are re-negotiable at the anniversary of the agreements and each year thereafter. Revenue under lease contracts is recognized based upon contractual agreements for the leasing of medical equipment primarily under long term contracts to various unrelated PC’s. The lease fees for the medical equipment consist of fixed monthly fees ranging from $2,000 to $19,000. All fees are re-negotiable at the anniversary of the agreements and each year thereafter.

Patient fee revenue, net of contractual allowance and discounts, consist of net patient fees received from insurance companies, third party payors (including federal and state agencies under Medicare and Medicaid programs), hospitals and patients themselves based mainly upon established contractual billing rates, less allowances for contractual adjustments and discounts. Patient fee revenue is recorded in the period in which services are provided.

Revenue Recognition

The Company’s patient fee revenue, net of contractual allowances and discounts less the provision for bad debts for the years ended June 30, 2013 and 2012 are summarized in the following table.

For the Year Ended June 30,

2013

2012

Commercial Insurance/ Managed Care

1,360,536

—

Medicare/Medicaid

541,602

—

Workers' Compensation/Personal Injury

3,597,416

—

Other

1,982,311

—

Patient Fee Revenue, net of contractual allowances and discounts

7,481,865

—

Provision for Bad Debts

(2,584,669

)

—

Net Patient Fee for Revenue

4,897,196

—

Allowance for Doubtful Accounts – Patient Fee

The Company provides for medical receivables that could become uncollectible by establishing an allowance for doubtful accounts in order to adjust medical receivables to estimated net realizable value. In evaluating the collectability of medical receivables, the Company considers a number of factors, including the age of the account, historical collection experiences, payor type, current economic conditions and other relevant factors. There are various factors that impact collection trends, such as payor mix, changes in the economy, increase burden on copayments to be made by patients with insurance and business practices related to collection efforts. These factors continuously change and can have an impact on collection trends and the estimation process.

Research and Development Costs

Research and development costs are charged to expense as incurred. The costs of materials and equipment that are acquired or constructed for research and development activities, and have alternative future uses (either in research and development, marketing or production), are classified as property and equipment and depreciated over their estimated useful lives.

Advertising Costs

Advertising costs are expensed as incurred. Advertising expense approximated $835,000 and $715,000 for the years ended June 30, 2013 and 2012, respectively.

Shipping Costs

The Company’s shipping and handling costs are included in revenue from product sales and the related expense included in costs related to product sales is $5,838 and $26,425 for the years ended June 30, 2013 and 2012, respectively.

Income Taxes

Deferred tax assets and liabilities are determined based on the difference between the financial statement carrying amounts and tax basis of assets and liabilities using enacted tax rates in effect in the years in which the differences are expected to reverse.

Customer Advances

Cash advances and progress payments received on sales orders are reflected as customer advances until such time as revenue recognition begins.

Earnings Per Share

Basic earnings per share (“EPS”) is computed based upon the weighted average number of shares of common stock and stock equivalents outstanding, net of common stock. In accordance with ASC topic 260-10, “Participating Securities and the Two-Class Method”, the Company used the Two-Class method for calculating basic earnings per share and applied the if converted method in calculating diluted earnings per share for the years ended June 30, 2013 and June 30, 2012.

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 both the year ended June 30, 2013 and June 30, 2012, diluted EPS for common shareholders includes 127,504 shares upon conversion of Class C Common.

30-Jun-13

30-Jun-12

Basic

Total

Common Stock

Class C Common Stock

Total

Common Stock

Class C Common Stock

Numerator:

Net income Available to common stockholders

8,678,542

8,107,367

145,467

5,776,481

5,392,212

97,863

Denominator:

Weighted average shares outstanding

5,933,318

382,513

5,778,695

382,513

Basic income per common share

1.46

1.37

0.38

0.93

0.26

Diluted

Denominator:

Weighted average shares outstanding

5,933,318

382,513

5,778,695

382,513

Class C Common Stock

127,504

—

127,504

—

Total Denominator for diluted earnings per share

6,060,822

382,513

5,906,199

382,513

Diluted income per common share

1.34

0.38

0.91

0.26

Cash and Cash Equivalents

The Company considers all short-term highly liquid investments with a maturity of three months or less when purchased to be cash equivalents.

Concentration of Credit Risk

Cash: The Company maintains its cash and cash equivalents with various financial institutions, which exceed federally insured limits throughout the year. At June 30, 2013, the Company had cash on deposit of approximately $6,030,000 in excess of federally insured limits of $250,000.

Related Parties: Net revenues from related parties accounted for approximately 15% and 17% of the consolidated net revenues for the years ended June 30, 2013 and 2012, respectively. Net management fee receivables from the related medical practices accounted for approximately 9% and 13% of the consolidated accounts receivable for the years ended June 30, 2013 and 2012, respectively.

See Note 3 regarding the Company’s concentrations in the healthcare industry.

Fair Value of Financial Instruments

The financial statements include various estimated fair value information at June 30, 2013 and 2012, as required by ASC topic 820, "Disclosures about Fair Value of Financial Instruments". Such information, which pertains to the Company's financial instruments, is based on the requirements set forth in that Statement and does not purport to represent the aggregate net fair value to the Company.

The following methods and assumptions were used to estimate the fair value of each class of financial instruments for which it is practicable to estimate that value:

Cash and cash equivalents: The carrying amount approximates fair value because of the short-term maturity of those instruments.

Receivable and accounts payable: The carrying amounts approximate fair value because of the short maturity of those instruments.

Notes receivable: The carrying amount approximates fair value because the discounted present value of the cash flow generated by the parties approximates the carrying value of the amounts due to the Company.

Long-term debt, notes payable and accounts payable: The carrying amounts of debt and notes payable approximate fair value due to the length of the maturities, the interest rates being tied to market indices and/or due to the interest rates not being significantly different from the current market rates available to the Company.

All of the Company's financial instruments are held for purposes other than trading.

Recent Accounting Pronouncements

In July 2012, the FASB issued ASU No. 2012-02, Intangibles-Goodwill and Other (Topic 350) Testing Indefinite-Lived Intangible Assets for Impairment. This ASU simplifies how entities test indefinite-lived intangible assets for impairment which improves consistency in impairment testing requirements among long-lived asset categories. These amended standards permit an assessment of qualitative factors to determine whether it is more likely than not that the fair value of an indefinite-lived intangible asset is less than its carrying value. For assets in which this assessment concludes it is more likely than not that the fair value is more than its carrying value, these amended standards eliminate the requirement to perform quantitative impairment testing as outlined in previously issued standards. The guidance is effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012, early adoption is permitted. The adoption of this standard is not expected to have a material impact on the Company’s consolidated financial position and results of operations.

FASB, the Emerging Issues Task Force and the SEC have issued certain other accounting standards, updates, and regulations as of June 30, 2013 that will become effective in subsequent periods; however, management does not believe that any of those updates would have significantly affected our financial accounting measures or disclosures had they been in effect during 2013 or 2012, and it does not believe that any of those pronouncements will have a significant impact on our consolidated financial statements at the time they become effective.

Reclassifications

Certain prior year amounts have been reclassified to conform to the current year presentation. The reclassifications did not have any effect on reported net income for any periods presented.

NOTE_3_ACCOUNTS_RECEIVABLE_MED

NOTE 3 - ACCOUNTS RECEIVABLE, MEDICAL RECEIVABLE AND MANAGEMENT AND OTHER FEES RECEIVABLE	12 Months Ended
	Jun. 30, 2013
Receivables [Abstract]
NOTE 3 b ACCOUNTS RECEIVABLE, MEDICAL RECEIVABLE AND MANAGEMENT AND OTHER FEES RECEIVABLE	FONAR CORPORATION AND SUBSIDIARIES
	NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
	JUNE 30, 2013 and 2012

	NOTE 3 – ACCOUNTS RECEIVABLE, MEDICAL RECEIVABLE AND MANAGEMENT AND OTHER FEES RECEIVABLE

	The Company’s customers are concentrated in the healthcare industry.

	Accounts Receivable

	Credit risk with respect to the Company’s accounts receivable related to product sales and service and repair fees is limited due to the customer advances received prior to the commencement of work performed and the billing of amounts to customers as sub-assemblies are completed. Service and repair fees are billed on a monthly or quarterly basis and the Company does not continue providing these services if accounts receivable become past due. The Company controls credit risk with respect to accounts receivable from service and repair fees through its credit evaluation process, credit limits, monitoring procedures and reasonably short collection terms. The Company performs ongoing credit authorizations before a product sales contract is entered into or service and repair fees are provided.

	Medical Receivable

	Medical receivables are due under fee-for-service contracts from third party payors, such as hospitals, government sponsored healthcare programs, patient’s legal counsel and directly from patients. Substantially all the revenue relates to patients residing in Florida. The carrying amount of the medical receivable is reduced by an allowance that reflects management’s best estimate of the amounts that will not be collected. The Company continuously monitors collections from its clients and maintains an allowance for bad debts based upon the Company’s historical collection experience. The Company determines allowances for contractual adjustments and uncollectible accounts based on specific agings, specific payor collection issues that have been identified and based on payor classifications and historical experience at each site.

	Management and Other Fees Receivable

	The Company’s receivables from the related and non-related professional corporations (“PCs”) substantially consist of fees outstanding under management agreements. Payment of the outstanding fees is dependent on collection by the PCs of fees from third party medical reimbursement organizations, principally insurance companies and health management organizations.

	Payment of the management fee receivables from the PC’s may be impaired by the inability of the PC’s to collect in a timely manner their medical fees from the third party payors, particularly insurance carriers covering automobile no-fault and workers compensation claims due to longer payment cycles and rigorous informational requirements and certain other disallowed claims. Approximately 41% and 38%, respectively, of the PCs’ 2013 and 2012 net revenues were derived from no-fault and personal injury protection claims. The Company considers the aging of its accounts receivable in determining the amount of allowance for doubtful accounts. The Company generally takes all legally available steps to collect its receivables. Credit losses associated with the receivables are provided for in the consolidated financial statements and have historically been within management's expectations.

	Net revenues from management and other fees charged to the related medical practices accounted for approximately 15% and 17%, of the consolidated net revenues for the years ended June 30, 2013 and 2012, respectively.

	Tallahassee Magnetic Resonance Imaging, PA, Stand Up MRI of Boca Raton, PA and Stand Up MRI & Diagnostic Center, PA (all related medical practices) entered into a guaranty agreement, pursuant to which they cross guaranteed all management fees which are payable to the Company, which have arisen under each individual management agreement.

	The following table sets forth the number of our facilities for the year end June 30, 2013 and 2012.


		For The Year Ended June 30,
		2013			2012
	Total Facilities Owned or Managed (at Beginning of Year)		11			10
	Facilities Added by:
	Acquisition		14			—
	Internal development		—			1
	Managed Facilities Closed		(1	)		—
	Total Facilities Owned or Managed (at End of Year)		24			11

NOTE_4_COSTS_AND_ESTIMATED_EAR

NOTE 4 - COSTS AND ESTIMATED EARNINGS ON UNCOMPLETED CONTRACTS AND CUSTOMER ADVANCES	12 Months Ended
	Jun. 30, 2013
Notes to Financial Statements
NOTE 4 - COSTS AND ESTIMATED EARNINGS ON UNCOMPLETED CONTRACTS AND CUSTOMER ADVANCES	FONAR CORPORATION AND SUBSIDIARIES
	NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
	JUNE 30, 2013 and 2012

	NOTE 4 - COSTS AND ESTIMATED EARNINGS ON UNCOMPLETED CONTRACTS AND CUSTOMER ADVANCES

	1) Information relating to uncompleted contracts as of June 30, 2013 and 2012 is as follows:

		As of June 30,
		2013		2012
	Costs incurred on uncompleted contracts	$	1,482,384	$	3,745,307
	Estimated earnings		1,191,141		2,670,289
			2,673,525		6,415,596
	Less: Billings to date		2,370,000		5,287,000
		$	303,525	$	1,128,596

	Included in the accompanying consolidated balance sheets under the following captions:

		As of June 30,
		2013		2012
	Costs and estimated earnings in excess of billings on uncompleted contracts	$	445,742	$	1,128,596
	Less: Billings in excess of costs and estimated earnings on uncompleted contracts		142,217		—
		$	303,525	$	1,128,596

	2) Customer advances consist of the following:

		As of June 30,
		2013		2012
	Total advances	$	4,227,870	$	9,168,284
	Less: Advances on contracts under construction		2,370,000		5,287,000
		$	1,857,870	$	3,881,284

NOTE_5_INVENTORIES

NOTE 5 - INVENTORIES	12 Months Ended
	Jun. 30, 2013
Inventory Disclosure [Abstract]
NOTE 5 - INVENTORIES	FONAR CORPORATION AND SUBSIDIARIES
	NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
	JUNE 30, 2013 and 2012


	NOTE 5 – INVENTORIES

	Inventories included in the accompanying consolidated balance sheets consist of:

		As of June 30,
		2013		2012
	Purchased parts, components and supplies	$	1,783,847	$	1,672,494
	Work-in-process		293,241		522,455
		$	2,077,088	$	2,194,949

NOTE_6_PROPERTY_AND_EQUIPMENT

NOTE 6 - PROPERTY AND EQUIPMENT	12 Months Ended
NOTE 6 - PROPERTY AND EQUIPMENT	Jun. 30, 2013
Property, Plant and Equipment [Abstract]
NOTE 6 - PROPERTY AND EQUIPMENT	FONAR CORPORATION AND SUBSIDIARIES
	NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
	JUNE 30, 2013 and 2012

	NOTE 6 - PROPERTY AND EQUIPMENT

	Property and equipment, at cost, less accumulated depreciation and amortization, at June 30, 2013 and 2012, is comprised of:

		As of June 30,
		2013		2012
	Diagnostic equipment under capital leases	$	620,307	$	1,417,300
	Diagnostic equipment		18,567,787		4,138,898
	Research, development and demonstration equipment		3,500,902		9,861,199
	Machinery and equipment		4,987,159		4,985,215
	Furniture and fixtures		2,952,449		2,212,149
	Leasehold improvements		5,669,338		4,545,974
	Building		939,614		939,614
			37,237,556		28,100,349
	Less: Accumulated depreciation and amortization		19,713,062		24,926,902
		$	17,524,494	$	3,173,447

	Depreciation and amortization of property and equipment for the years ended June 30, 2013 and 2012 was $1,554,458 and $1,677,186, respectively.

	Depreciation and amortization of diagnostic equipment under capital leases for the years ended June 30, 2013 and 2012 was $248,123 and $646,620, respectively. Accumulated depreciation and amortization of diagnostic equipment under capital leases for the years ended June 30, 2013 and 2012 was $525,281 and $1,074,152, respectively.

NOTE_7_OTHER_INTANGIBLE_ASSETS

NOTE 7 - OTHER INTANGIBLE ASSETS	12 Months Ended
NOTE 7 - OTHER INTANGIBLE ASSETS	Jun. 30, 2013
Goodwill and Intangible Assets Disclosure [Abstract]
NOTE 7 - OTHER INTANGIBLE ASSETS	FONAR CORPORATION AND SUBSIDIARIES
	NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
	JUNE 30, 2013 and 2012


	NOTE 7 - OTHER INTANGIBLE ASSETS

	Other intangible assets, net of accumulated amortization, at June 30, 2013 and 2012 are comprised of:

			As of June 30,
			2013				2012
	Capitalized software developmentcosts		$	7,668,959			$	6,368,960
	Patents and copyrights			4,193,800				4,100,511
	Management agreement			—				513,333
	Non-competition agreements			4,100,000				—
	Customer relationships			3,800,000				—
				19,762,759				10,982,804
	Less: Accumulated amortization			7,858,511				7,147,625
			$	11,904,248			$	3,835,179

	Information related to the above intangible assets for the years ended June 30, 2013 and 2012 is as follows:

			2013				2012
	Balance – Beginning of Year		$	3,835,179			$	4,318,311
	Amounts capitalized			9,359,907				146,163
	Abandon patents written off			(66,619	)			(76,231	)
	Impairment of management agreement			(357,500	)			—
	Amortization			(866,719	)			(553,064	)
	Balance – End of Year		$	11,904,248			$	3,835,179

	Amortization of patents and copyrights for the years ended June 30, 2013 and 2012 amounted to $168,631 and $156,310, respectively.

	Amortization of capitalized software development costs for the years ended June 30, 2013 and 2012 was $335,350 and $360,087, respectively.

	Amortization of management agreement for the years ended June 30, 2013 and 2012 amounted to $100,833 and $36,667, respectively.

	Amortization of non-competition agreements for the years ended June 30, 2013 and 2012 amounted to $195,238 and $0, respectively.

	Amortization of customer relationships for the years ended June 30, 2013 and 2012 amounted to $66,667 and $0, respectively.

	The estimated amortization of other intangible assets for the five years ending June 30, 2018 and thereafter is as follows:

	For the Years Ending June 30,				Total				Patents and Copyrights		Capitalized Software Development Costs		Non-competition		Customer Relationships
		2014			$	1,406,735			$	185,745	$	445,276	$	585,714	$	190,000
		2015				1,378,035				201,879		400,442		585,714		190,000
		2016				1,397,159				217,434		404,011		585,714		190,000
		2017				1,418,301				232,987		409,600		585,714		190,000
		2018				1,370,948				234,900		360,334		585,714		190,000
		Thereafter				4,933,070				1,070,433		103,112		976,192		2,783,333
					$	11,904,248			$	2,143,378	$	2,122,775	$	3,904,762	$	3,733,333

	The weighted average amortization period for other intangible assets is 11.2 years and they have no expected residual value.

NOTE_8_CAPITAL_STOCK

NOTE 8 - CAPITAL STOCK	12 Months Ended
NOTE 8 - CAPITAL STOCK	Jun. 30, 2013
Notes to Financial Statements
NOTE 8 - CAPITAL STOCK	FONAR CORPORATION AND SUBSIDIARIES
	NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
	JUNE 30, 2013 and 2012


	NOTE 8 - CAPITAL STOCK

	Common Stock

	Cash dividends payable on the common stock shall, in all cases, be on a per share basis, one hundred twenty percent (120%) of the cash dividend payable on shares of Class B common stock and three hundred sixty percent (360%) of the cash dividend payable on a share of Class C common stock.

	Class B Common Stock

	Class B common stock is convertible into shares of common stock on a one-for-one basis. Class B common stock has 10 votes per share. There were 146 and 158 of such shares outstanding at June 30, 2013 and 2012, respectively.

	Class C Common Stock

	On April 3, 1995, the stockholders ratified a proposal creating a new Class C common stock and authorized the exchange offering of three shares of Class C common stock for each share of the Company's outstanding Class B common stock. The Class C common stock has 25 votes per share, as compared to 10 votes per share for the Class B common stock and one vote per share for the common stock. The Class C common stock was offered on a three-for-one basis to the holders of the Class B common stock. Although having greater voting power, each share of Class C common stock has only one-third of the rights of a share of Class B common stock to dividends and distributions. Class C common stock is convertible into shares of common stock on a three-for-one basis.

	Class A Non-Voting Preferred Stock

	On April 3, 1995, the stockholders ratified a proposal consisting of the creation of a new class of Class A non-voting preferred stock with special dividend rights and the declaration of a stock dividend on the Company's common stock consisting of one share of Class A non-voting preferred stock for every five shares of common stock. The stock dividend was payable to holders of common stock on October 20, 1995. Class A non-voting preferred stock issued pursuant to such stock dividend approximates 313,000 shares.

	The Class A non-voting preferred stock is entitled to a special dividend equal to 3-1/4% of first $10 million, 4-1/2% of next $20 million and 5-1/2% on amounts in excess of $30 million of the amount of any cash awards or settlements received by the Company in connection with the enforcement of five of the Company's patents in its patent lawsuits, less the revised special dividend payable on the common stock with respect to one of the Company's patents.

	The Class A non-voting preferred stock participates on an equal per share basis with the common stock in any dividends declared and ranks equally with the common stock on distribution rights, liquidation rights and other rights and preferences (other than the voting rights).

	Stock Bonus Plans

	On April 23, 2010, the Board approved the 2010 Stock Bonus Plan. The plan entitles the Company to reserve 2,000,000 shares of common stock. On August 10, 2010, the Company filed Form S-8 to register the 2,000,000 shares. As of June 30, 2013, 1,005,075 shares of common stock of FONAR were available for future grant under this plan. 67,870 shares were issued during the year ended June 30, 2013.

	Options

	The Company has stock option plans, which provide for the awarding of incentive and non-qualified stock options to employees, directors and consultants who may contribute to the success of the Company. The options granted vest either immediately or ratably over a period of time from the date of grant, typically three or four years, at a price determined by the Board of Directors or a committee of the Board of Directors, generally the fair value of the Company's common stock at the date of grant. The options must be exercised within ten years from the date of grant.

	FONAR’s 2002 Incentive Stock Option Plan (the “FONAR 2002 Plan”), adopted on July 1, 2002, is intended to qualify as an incentive stock option plan under Section 422A of the Internal Revenue Code of 1954, as amended. The FONAR 2002 Plan permits the issuance of stock options covering an aggregate of 100,000 shares of common stock of FONAR. The options have an exercise price equal to the fair market value of the underlying stock on the date the option is granted, are nontransferable, are exercisable for a period not exceeding ten years and expire upon the voluntary termination of employment. The FONAR 2002 Plan terminated on June 30, 2012. During the year ended June 30, 2013, 7,412 options were expired, therefore 6,610 options remain outstanding.

	FONAR’s 2005 Incentive Stock Option Plan (the “FONAR 2005 Plan”), adopted on February 16, 2005,is intended to qualify as an incentive stock option plan under Section 422A of the Internal Revenue Code of 1954, as amended. The FONAR 2005 Plan permits the issuance of stock options covering an aggregate of 80,000 shares of common stock of FONAR. The options have an exercise price equal to the fair value of the underlying stock on the date the option is granted, are non-transferable, are exercisable for a period not exceeding ten years, and expire upon the voluntary termination of employment. The FONAR 2005 Plan will terminate on February 14, 2015. As of June 30, 2013, 80,000 shares of common stock of FONAR were available for future grant under this Plan.

	Stock option activity and weighted average exercise prices under these plans and grants for the years ended June 30, 2013 and 2012 were as follows:

		Number of Options			Weighted Average Exercise Price		Aggregate Intrinsic Value
	Outstanding, June 30, 2011		22,537			30.27		—
	Granted		—			—		—
	Exercised		—			—		—
	Forfeited / Expired		(8,515	)		34.41		—
	Outstanding, June 30, 2012		14,022			27.76		—
	Granted		—			—		—
	Exercised		—			—		—
	Forfeited / Expired		(7,412	)		26.65		—
	Outstanding, June 30, 2013		6,610			29		—
	Exercisable at:
	30-Jun-12		14,022		$	27.76
	30-Jun-13		6,610		$	29

NOTE_9_CONTROLLING_AND_NONCONT

NOTE 9 - CONTROLLING AND NONCONTROLLING INTERESTS	12 Months Ended
NOTE 9 - CONTROLLING AND NONCONTROLLING INTERESTS	Jun. 30, 2013
Noncontrolling Interest [Abstract]
NOTE 9 - CONTROLLING AND NON CONTROLLING INTERESTS	FONAR CORPORATION AND SUBSIDIARIES
	NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
	JUNE 30, 2013 and 2012


	NOTE 9 – CONTROLLING AND NONCONTROLLING INTERESTS

	On February 13, 2013 the Company entered into an agreement with outside investors to acquire a 50.5% controlling interest in a newly formed limited liability company, Health Diagnostics Management LLC (HDM). According to the February 13, 2013 LLC operating agreement of HDM there are two classes of members; Class A members and one Class B member. The Class A members have an ownership interest of 49.5% of HDM. The Class B member (HMCA) has an ownership of 50.5% of HDM. On all matters on which members may vote every member is entitled to cast the percentage of votes equal to their percentage of ownership interest. Profits and losses an all items of income, gain or loss, deductions or other allocations of the Company will be allocated among the members in the same proportions as their membership interests in the Company bear to all the Class A and Class B membership interests of the Company in the aggregate outstanding. All of the depreciation and amortization of the assets of the Company will be allocated solely to the Class A members, unless and until their interests have been redeemed by the Company in full pursuant to the provisions of the operating agreement. During March 2013 the Company contributed $20,200,000 to HDM and the group of outside investors contributed $19,800,000 for its non-controlling membership interest.

	To fund its capital contribution the Company borrowed a total of $14,000,000 from a bank in the form of a term loan aggregating $11,000,000 and a revolving credit loan aggregating $3,000,000. The term loan is payable in 60 consecutive monthly installments, commencing September 1, 2013. The term loan bears interest at 4.75% per annum and is payable monthly. The revolving credit loan is due March 5, 2016. The Company can prepay the loan in whole or in part in multiples of $100,000 at any time without penalty. The revolving credit note bears interest at a rate of 4% per annum and is payable monthly. All borrowings under the loan agreements are collateralized by substantially all of the Company’s assets. The loan agreements also contain certain financial covenants that must be met on a periodic basis.

	On March 5, 2013 HDM purchased from Health Diagnostics, LLC (“HD”) and certain of its subsidiaries, a business managing twelve (12) Stand-Up® MRI Centers and two (2) other scanning centers located in the States of New York and Florida for a total purchase price (including consideration of $1.5 million to outside investors) aggregating $35.9 million. Concurrently with the acquisition, HDM entered into several consulting and non-competition agreements for a consideration of $4.1 million. The acquisition was accounted for using the purchase method in accordance with ASC 805, “Business Combinations”. The accompanying consolidated financial statements include the operations of HDM from the date of acquisition. The Company recognizes and measures goodwill as of the acquisition date, as the excess of the fair value of the consideration paid over the fair value of the identified net assets acquired.

	The following table summarizes the estimated fair values of the assets and liabilities assumed at the acquisition date:

	Management fee receivable		$	6,667,259
	Medical receivables			7,389,953
	Prepaid expenses and other current assets			10,262
	Property and equipment			14,912,650
	Intangible assets			9,200,000
	Goodwill			1,767,098
	Other assets			332,949
	Other current liabilities			(6,323	)
	Long term debt			(273,848	)
	Net assets acquired		$	40,000,000


	The purchase price was allocated to the tangible and intangible assets and liabilities assumed based on estimates of their respective fair values at the date of acquisition with the remaining unallocated purchase price recorded as goodwill. Management is responsible for the valuation of net assets acquired and considered a number of factors, including valuations and appraisals, when estimating the fair values and estimated useful lives of acquired assets and liabilities. The intangible assets, excluding goodwill, are being amortized on a straight-line basis over their weighted average lives as follows:

				Fair Value
	Non compete		$	4,100,000				7 years
	Customer relationships			3,800,000				20 years
	Developed software			1,300,000				5 years
	Total intangible assets		$	9,200,000

	The following unaudited pro forma results of operations for the twelve months ended June 30, 2013 and 2012 assumes that the above acquisitions were made at the beginning of the year prior to acquisition. The unaudited pro forma information does not purport to be indicative of the results that would have been obtained if the acquisitions had actually occurred at the beginning of the year prior to acquisition, nor of the results that may be reported in the future.
			Year ended June 30
			2013				2012
	Total Revenues - Net		$	69,723,542			$	68,725,401
	Net Income - Controlling Interests			17,442,337				(19,292,852	)
	Net Income Available to Common Stockholders			16,294,377				(19,292,852	)
	Net Income Available to Class A Non-Voting Preferred Stockholders			855,597				—
	Net Income Available to Class C Common Stockholders			292,363				—
	Basis Net Income Per Common Share Available to Common Stockholders			2.75				(3.34	)
	Diluted Net Income Per Common Share Available to Common Stockholders			2.69				(3.34	)
	Basic and Diluted Income Per Share - Common C		$	0.76			$	—
	Weighted Average Basic Shares Outstanding			5,933,318				5,778,695
	Weighted Average Diluted Shares Outstanding			6,060,822				5,909,199
	Weighted Average Basic and Diluted Shares Outstanding - Class C Common			382,513				382,513



	Amount of each class of members’ equity as of June 30, 2013

				Class A Members				Class B Member
	Opening Members’ Equity		$	—			$	—
	Share of Net Income			543,225				1,397,080
	Contributions			19,800,000				20,200,000
	Distributions			(816,750	)			(833,250	)
	Ending Members’ Equity at June 30, 2013		$	19,526,475			$	20,763,830


	On May 2, 2011, the Company completed a private placement of equity and succeeded in raising $6,000,000. The offering consisted of Preferred Class A membership interests in a newly formed limited liability company, Imperial Management Services, LLC (“Imperial”). The Class B membership interests in Imperial, all of which were retained by the Company’s subsidiary, HMCA, initially held a 75% equity interest in Imperial. The Class A membership interests are entitled to receive a dividend of 18% per annum of their cash capital contribution. HMCA contributed all of its assets, together with its liabilities, to Imperial as HMCA’s capital contribution. The Imperial operating agreement provides for the Class A members to receive priority distributions until their original capital contributions are returned. Dividends are payable quarterly beginning August 1, 2011. On May 1, 2013 and on May 1, 2012, the Company returned a portion of the Class A Members capital contribution in the amount of $1,424,900 and $1,200,000, respectively. As of June 30, 2013, the Company’s subsidiary, HMCA, now owns an 86% interest in Imperial Management Services.

Amount of each class of members’ equity as of June 30, 2013 and 2012

		30-Jun-13								30-Jun-12
			Class A Members				Class B Member				Class A Members			Class B Member
Opening Members’ Equity		$	4,918,365			$	3,824,945			$	6,069,642		$	208,925
Share of Net Income			959,254				3,947,836				1,128,723			3,616,020
Contributions			—				—				—			—
Distributions			(853,200	)			—				(1,080,000	)		—
Redemption			(1,424,900	)			—				(1,200,000	)		—
Ending Members’ Equity at June 30,		$	3,599,519			$	7,772,781			$	4,918,365		$	3,824,945

On May 1, 2010, the Company purchased a 15.2% interest from an unrelated party of an entity that provides management services to a diagnostic center in the New York Metropolitan area. On January 1, 2011, the Company purchased an additional 34.8% interest by the issuance of a promissory note of $400,000. Commencing January 1, 2011, the Company consolidates the activity of this entity. On June 1, 2013, the Company purchased from the noncontrolling members their remaining 50% interest for $700,000.

The Company also has a 50% controlling interest in an entity which the Company consolidates, that provides management services to a diagnostic center in the New York Metropolitan area. The center began operations during January 2012. The noncontrolling interest as of June 30, 2013 and 2012 aggregated $559,221 and $561,167, respectively.

NOTE_10_LONGTERM_DEBT_NOTES_PA

NOTE 10 - LONG-TERM DEBT, NOTES PAYABLE AND CAPITAL LEASES	12 Months Ended
NOTE 10 - LONG-TERM DEBT, NOTES PAYABLE AND CAPITAL LEASES	Jun. 30, 2013
Debt Disclosure [Abstract]
NOTE 10 - LONG-TERM DEBT, NOTES PAYABLE AND CAPITAL LEASES
	FONAR CORPORATION AND SUBSIDIARIES
	NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
	JUNE 30, 2013 and 2012

	NOTE 10 - LONG-TERM DEBT, NOTES PAYABLE AND CAPITAL LEASES

	Long-term debt, notes payable and capital leases consist of the following:

			June 30,
			2013				2012
	Notes payable of $580,000 requiring aggregate monthly payments of $20,106, including interest at a rate of 15% per annum through June 2013.		$	—			$	214,355
	Note payable requiring monthly payments of interest at a rate of 7% until May 2009 followed by 240 monthly payments of $4,472 through October 2026. The loan is collateralized by a building with a net book value of $720,841 as of June 30, 2013.			461,648				481,615
	Note payable requiring monthly payments of $12,150, including interest at a rate of 5% per annum through January 2014, seven monthly payments of $31,000 commencing February 2014 and a final payment of $5,091 in September 2014.			271,340				423,280
	Note payable from the Fair Haven acquisition requires three monthly payments of $15,000, twelve monthly payments of $20,000 and six monthly payments of $25,000, including interest at a rate of 8.58% per annum through November 2011 then 6 payments of $25,000. The loan is collateralized by equipment which, as of June 30, 2013, has been fully depreciated.			—				42,500
	Note payable from the Fair Haven acquisition requires monthly payments of $21,000, including interest at a rate of 4.5% per annum through February 2011 and a final payment of $533,783 in March 2011. The loan is collateralized by equipment which, as of June 30, 2013, has been fully depreciated.			—				187,707
	Note payable from the Fair Haven acquisition requires monthly payments of $18,850, including interest at a rate of 11.2% per annum through January 2014. The loan is collateralized by equipment with a net book value of $95,026 as of June 30, 2013.			127,173				326,890
	Note payable requiring monthly principal installments of $4,100 and interest computed on the unpaid principal amount at a rate of 5% per annum through April 2017. The note is secured by certain assets of the Company.			188,600				237,800
	Note payable of $400,000 entered into for the purchase of 34.2% interest in a management company requiring payments of $100,000 on January 2, 2012 and $300,000 on January 2, 2013, including interest at a rate of 10% per annum through January 2013. The lender had a security interest in Imperial’s members interest until the note was paid in full.		$	—			$	300,000
	The revolving credit note is due by March 5, 2016. The Company can prepay the loan in whole or part in multiples of $100,000 at any time without penalty. The note bears interest at a rate of 4% per annum and is payable monthly. The loan is collateralized by substantially all of the Company’s assets. The loan also contains certain financial covenants that must be met on a periodic basis.			2,400,000				—
	The term loan is payable with interest only for 6 consecutive months commencing at the inception of the loan followed by 60 consecutive monthly installments, commencing October 1, 2013. The term loan bears interest at 4.75% per annum and is payable monthly. The loan is collateralized by substantially all of the Company’s assets. The loan also contains certain financial covenants that must be met on a periodic basis.			11,000,000				—
	Note payable requiring 12 consecutive interest only payments commencing at the inception of the loan followed by 48 consecutive monthly payments, commencing May 1, 2014. The note bears interest at a rate of 4.75% per annum and is payable monthly. The loan is collateralized by substantially all of the Company’s assets. The loan also contains certain financial covenants that must be met on a periodic basis.			689,646				—
	Other (including capital leases for property and equipment).			634,367				416,750
				15,772,774				2,630,897
	Less: Current portion			2,885,769				1,853,623
			$	12,887,005			$	777,274

	The maturities of long-term debt over the next five years and thereafter are as follows:

		Years Ending June 30,
		2014			$	2,885,769
		2015				2,488,426
		2016				4,882,554
		2017				2,440,100
		2018				2,372,503
		Thereafter				703,422
					$	15,772,774

NOTE_11_INCOME_TAXES

NOTE 11 - INCOME TAXES	12 Months Ended
NOTE 11 - INCOME TAXES	Jun. 30, 2013
Income Tax Disclosure [Abstract]
NOTE 11 - INCOME TAXES
	FONAR CORPORATION AND SUBSIDIARIES
	NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
	JUNE 30, 2013 and 2012

	NOTE 11 - INCOME TAXES

	Effective January 1, 2007, the Company adopted the provisions of ASC topic 740 (formerly FASB Interpretation No. 48/FASB Statement No. 109, “Accounting for Uncertainty in Income Taxes”). ASC topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a corporate tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. Differences between tax positions taken or expected to be taken in a tax return and the benefit recognized and measured pursuant to the interpretation are referred to as “unrecognized benefits”. A liability is recognized (or amount of net operating loss carryforward or amount of tax refundable is reduced) for an unrecognized tax benefit because it represents an enterprise’s potential future obligation to the taxing authority for a tax position that was not recognized as a result of applying the provisions of ASC topic 740.

	In accordance with ASC topic 740, interest costs related to unrecognized tax benefits are required to be calculated (if applicable) and would be classified as “Interest expense, net”. Penalties if incurred would be recognized as a component of “Selling, general and administrative” expenses.

	The Company files corporate income tax returns in the United States (federal) and in various state and local jurisdictions. In most instances, the Company is no longer subject to federal, state and local income tax examinations by tax authorities for years prior to 2008.

	The Company netted a deferred tax asset of $2,935,750 and a deferred tax liability of $461,858 as of June 30, 2013, primarily relating to net operating loss carryforwards of approximately $142,788,000 available to offset future taxable income through 2030. The net operating losses begin to expire in 2019 for federal tax purposes and in 2013 for state income tax purposes.

	The ultimate realization of deferred tax assets is dependent on the generation of future taxable income during the periods in which those temporary differences become deductible. The Company considers projected future taxable income and tax planning strategies in making this assessment. At present, the Company does have a sufficient history of income and anticipates profitability in the coming years and has concluded that it is more-likely-than-not that the Company will be able to realize a portion of its tax benefits in the near future and therefore a valuation allowance was established for the partial value of the deferred tax asset.

	A valuation allowance will be maintained until sufficient positive evidence exists to support the reversal of any portion or all of the valuation. Should the Company continue to remain profitable in future periods with supportable trends, the valuation allowance will be reversed accordingly.

	Components of the current benefit (provision) for income taxes are as follows:

			Years Ended June 30,
			2013				2012
	Current:
	Federal		$	(125,000	)		$	(112,000	)
	State			(71,001	)			(29,125	)
				(196,001	)			(141,125	)
	Deferred:
	Federal			2,336,454				—
	State			137,438				—
				2,473,892				—
	Benefit (Provision) for income taxes		$	2,277,891			$	(141,125	)


	A reconciliation of the federal statutory income tax rate to the Company's effective tax rate as reported is as follows:

			Years Ended June 30,
			2013				2012
	Taxes at federal statutory rate			34	%			(34.0	)%
	State and local income taxes (benefit), net of federal benefit			6				(6.0	)
	Permanent differences			0.6				1.2
	(Decrease) increase in the valuation allowance and true ups			(76.2	)			40.8
	Effective income tax rate			(35.6	)%			2	%

	As of June 30, 2013, the Company has net operating loss (“NOL”) carryforwards of approximately $142,788,000 that will be available to offset future taxable income. The utilization of certain of the NOLs is limited by separate return limitation year rules pursuant to Section 1502 of the Internal Revenue Code.

	The Company has, for federal income tax purposes, research and development tax credit carryforwards aggregating $4,298,000, which are accounted for under the flow-through method. The Company also has $482,000 in alternative minimum tax credits.

	In addition, for New York State income tax purposes, the Company has tax credit carryforwards, aggregating approximately $1,139,000, which are accounted for under the flow-through method. The tax credit carryforwards expire during the years ending June 30, 2013 to June 30, 2028.

	Significant components of the Company's deferred tax assets and liabilities at June 30, 2013 and 2012 are as follows:

			June 30,
			2013				2012
	Deferred tax assets:
	Allowance for doubtful accounts		$	6,139,291			$	4,656,468
	Non-deductible accruals			264,062				221,897
	Net operating carryforwards			58,052,831				61,772,391
	Tax credits			5,873,204				5,769,943
	Property and equipment and depreciation			1,070,291				1,990,284
	Inventory			84,136				—
				71,483,815				74,410,983
	Valuation allowance			(68,548,065	)			(73,754,414	)
	Total deferred tax assets			2,935,750				656,569
Deferred tax liabilities: Inventory			—				(51,109	)
Capitalized software development costs			(461,858	)			(605,460	)
Total deferred tax liabilities			(461,858	)			(656,566	)
Net deferred tax asset		$	2,473,892			$	—

The valuation allowance for deferred tax assets decreased by approximately $5,206,000 during the year ended June 30, 2013 and decreased by approximately $2,714,000 during the year ended June 30, 2012.

NOTE_12_OTHER_CURRENT_LIABILIT

NOTE 12 - OTHER CURRENT LIABILITIES	12 Months Ended
NOTE 12 - OTHER CURRENT LIABILITIES	Jun. 30, 2013
Payables and Accruals [Abstract]
NOTE 12 - Other Current Liabilities	FONAR CORPORATION AND SUBSIDIARIES
	NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
	JUNE 30, 2013 and 2012

	NOTE 12 - OTHER CURRENT LIABILITIES

	Included in other current liabilities are the following:

		June 30,
		2013		2012
	Accrued salaries, commissions and payroll taxes	$	710,897	$	569,966
	Accrued interest		117,480		190,712
	Litigation accruals		809,349		493,349
	Sales tax payable		2,858,652		2,764,297
	Legal and other professional fees		569,049		577,435
	Accounting fees		305,000		345,000
	Insurance premiums		13,443		12,634
	Interest and penalty – sales tax		2,321,858		2,115,539
	Penalty – 401k plan		250,000		250,000
	Rent		147,665		207,823
	Other		390,968		166,486
		$	8,494,361	$	7,693,241

NOTE_13_COMMITMENTS_AND_CONTIN

NOTE 13 - COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Jun. 30, 2013
Commitments and Contingencies Disclosure [Abstract]
NOTE 13 - COMMITMENTS AND CONTINGENCIES
	FONAR CORPORATION AND SUBSIDIARIES
	NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
	JUNE 30, 2013 and 2012

	NOTE 13 - COMMITMENTS AND CONTINGENCIES

	Leases

	The Company rents its operating facilities and certain equipment, pursuant to operating lease agreements expiring at various dates through December 2022. The leases for certain facilities contain escalation clauses relating to increases in real property taxes as well as certain maintenance costs.

	Future minimum operating lease commitments consisted of the following at June 30, 2013:


		Year Ending June 30,		Facilities And Equipment (Operating Lease)
		2014	$	4,211,719
		2015		3,586,189
		2016		2,874,483
		2017		1,208,342
		2018		835,680
		Thereafter		1,245,804
		Total minimum obligations	$	13,962,217



	Rent expense for operating leases approximated $4,035,000, including a payment of approximately $690,000 to terminate a lease early and $2,253,000 for the years ended June 30, 2013 and 2012, respectively.

	Employee Benefit Plans

	The Company has a non-contributory 401(k) Plan (the “401(k) Plan”). The 401(k) Plan covers all non-union employees who are at least 21 years of age with no minimum service requirements. There were no employer contributions to the Plan for the years ended June 30, 2013 and 2012. (see Other Matters below)

	The stockholders of the Company approved the 2000 Employee Stock Purchase Plan (“ESPP”) at the Company’s annual stockholders’ meeting in April 2000. The ESPP provides for eligible employees to acquire common stock of the Company at a discount, not to exceed 15%. This plan has not been put into effect as of June 30, 2013.

	Stipulation Agreements

	The Company has entered into stipulation agreements with a number of its creditors that in the aggregate total $795,766, which is included in other current liabilities and other liabilities on the Company’s balance sheet as of June 30, 2013. The monthly payments total $27,152.

	The amounts to be paid over the next five years are as follows:

		Year Ending June 30,
		2014	$	419,766
		2015		96,000
		2016		96,000
		2017		96,000
		2018		88,000
			$	795,766

	Litigation

	The Company is subject to legal proceedings and claims arising from the ordinary course of its business, including personal injury, customer contract and employment claims. In the opinion of management, the aggregate liability, if any, with respect to such actions, will not have a material adverse effect on the consolidated financial position or results of operations of the Company.

	On or about June 30, 2010, one of Fonar’s customers, Golden Triangle Company, commenced an action against Fonar and certain individual defendants employed or formerly employed by Fonar, in the United States District Court for the Eastern District of New York based on the alleged wrongful failure of Fonar to deliver a scanner in Kuwait. The claim alleged various causes of action including breach of contract, fraud, conspiracy to defraud and conversion. Golden Triangle Company v. Fonar Corporation et al, CV10-2933. The Plaintiff contracted with Fonar to purchase a scanner, and paid $1,455,500 in advance. The scanner was never delivered, but Plaintiff never designed a site for delivery either. Alleging other damages, fraud and deceptive trade practices, Plaintiff sought up to $5,000,000. Fonar made a motion to dismiss the complaint, the outcome of which left Plaintiff with only a cause of action for breach of contract. The claims against the individual officers and employees of Fonar were dismissed. Fonar filed its answer, together with a counterclaim alleging that the Plaintiff, by attempting to overcharge the end-customer, had damaged Fonar’s reputation and ability to sell in Kuwait. The case was settled in June 2013 for $480,000 in cash and 30,000 shares of Fonar’s common stock payable in installments. The Company recorded a gain of $755,500 on the statements of income for the year ended June 30, 2013.

	Jack Shapiro v. Fonar Corporation, Supreme Court of the State of New York, Nassau County, was commenced by plaintiff in July, 2009 to recover $500,000 based on Fonar’s failure to refund a deposit on an MRI scanner and termination of plaintiff’s sales representative agreement. Plaintiff alleged that the deposit on the machine was in part consideration for the sales representative agreement. Fonar’s view was that the sales agreement and sales representative agreement were separate and (1) Fonar was entitled to keep the deposit on the sale when plaintiff failed to proceed with the transaction and (2) properly terminated the sales representative agreement in accordance with its terms. The case has been settled for $323,000 payable in installments, subject to the plaintiff obtaining a sale for Fonar and the payment of installments of the purchase price by the customer.

	Matt Malek Madison v. Fonar Corporation, United States District Court, Northern District of California, was commenced by plaintiff on August 27, 2007 to recover a down payment for a scanner in the amount of $300,000, with interest. The plaintiff sought costs of suit and attorney’s fees as well. Fonar answered the complaint and sued the plaintiff for breach of contract in the amount of $450,000. Although down payments are usually expressly non-refundable in Fonar’s quotations and agreements, in this case, the quotation contemplated the sale of four scanners, and provided that the deposit would be refundable with interest, if the customer were unable to find suitable locations in the San Francisco Bay area. The issue was whether the customer made a good faith effort to find locations; Fonar’s position was that the customer did not. The case went to trial before a judge; the parties submitted post-trial briefs, and judgment was awarded to the plaintiff. Fonar appealed the trial court’s decision, but on January 31, 2012, the U.S. Court of Appeals for the 9^th Circuit affirmed the lower court’s decision awarding the plaintiff the $300,000 deposit with prejudgment interest from July 1, 2006. Fonar sought to have the Court of Appeals reconsider the decision en banc, (by all or a larger number of the judges on the Circuit Court of Appeals), but this was not granted. Although the case has been concluded, the plaintiff has not taken any steps to collect the judgment.

	Bonutti Research v. Fonar Corporation, Health Management Corporation of America, Health Diagnostics, LLC et al, was commenced on December 2, 2011. Bonutti Research filed a patent infringement action in the U.S. District Court for the Eastern District Court of New York, alleging that Fonar’s Upright® MRI scanners infringe plaintiff’s patent which relates to the moving of a patient into the scanner. Fonar believes plaintiff’s claims are without merit and further, that the patent is invalid. The parties are engaged in jurisdictional discovery to determine whether the plaintiff owned the patent claimed to have been infringed at the time of the commencement of the lawsuit. Discovery on the merits has been stayed pending the outcome of the jurisdictional discovery. The parties, are engaged in serious settlement negotiations. No specified amount of damages was specified in the complaint. The patent has expired and as a result, only past damages are at issue.

	Bolt MRI Technologies v. Fonar Corporation, Health Management Corporation of America & Health Diagnostics, LLC, was commenced on July 22, 2013, when Bolt MRI Technologies filed an action against Fonar Corporation, Health Management Corporation of America and Health Diagnostics, LLC alleging infringement of the same patent which is the subject of the Bonutti case. Bolt alleges that the patent was assigned to Bolt on or about June 8, 2012. The parties have been negotiating to settle the case in conjunction with the settlement of the Bonutti case.

	Other Matters

	The Company is also delinquent in filing sales tax returns for certain states, for which the Company has transacted business. The Company has recorded tax obligations of $2,648,000 plus interest and penalties of approximately $2,322,000. The Company is in the process of determining its regulatory requirements in order to become compliant.

The Company has determined they may not be in compliance with the Department of Labor and Internal Revenue Service regulations concerning the requirements to file Form 5500 to report activity of its 401K Employee Benefit Plan. The filings do not require the Company to pay tax, however they may be subject to penalty for non-compliance. The Company has recorded provisions for any potential penalties totaling $250,000. The amount was the Company’s best estimate of potential penalties. Management is unable to determine the outcome of this uncertainty. The Company has engaged outside counsel to handle such matters to determine the necessary requirements to ensure compliance. On August 31, 2011, the Company submitted with the Internal Revenue Service a request for a compliance statement and a determination letter for our 401K plan. On December 9, 2011, the Internal Revenue Service issued a favorable determination letter on our 401K plan. The Company is still working with outside counsel to complete and file forms with the US Department of Labor.

NOTE_14_OTHER_INCOME

NOTE 14 - OTHER INCOME	12 Months Ended
NOTE 14 - OTHER INCOME	Jun. 30, 2013
Other Income and Expenses [Abstract]
NOTE 14 - OTHER INCOME	FONAR CORPORATION AND SUBSIDIARIES
	NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
	JUNE 30, 2013 and 2012


	NOTE 14 - OTHER INCOME

	Other income consists of:
			For the Years Ended June 30,
			2013			2012
		Loss from investment	$	(48,777	)	$	—
		Litigation settlement		716,250			56,194
		Gain on sale of equipment		557,473			—
		Impairment of management agreement		(357,500	)		—
		Other expense		(141,958	)		(11,138	)
			$	725,488		$	45,056

NOTE_15_SUPPLEMENTAL_CASH_FLOW

NOTE 15 - SUPPLEMENTAL CASH FLOW INFORMATION	12 Months Ended
NOTE 15 - SUPPLEMENTAL CASH FLOW INFORMATION	Jun. 30, 2013
Supplemental Cash Flow Elements [Abstract]
NOTE 15 - SUPPLEMENTAL CASH FLOW INFORMATION	FONAR CORPORATION AND SUBSIDIARIES
	NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
	JUNE 30, 2013 and 2012


	NOTE 15 - SUPPLEMENTAL CASH FLOW INFORMATION

	During the years ended June 30, 2013 and 2012, the Company paid $389,907 and $168,062 for interest, respectively.

	During the years ended June 30, 2013 and 2012, the Company paid $277,000 and $116,125 for income taxes, respectively.

		Purchase consideration:
		Assets acquired:
		Management fee receivable	$	6,667,259
		Medical receivable		7,389,953
		Prepaid expenses and other current assets		10,262
		Property and equipment		14,912,650
		Intangible assets		9,200,000
		Goodwill		1,767,098
		Other assets		332,949
		Total assets acquired	$	40,280,171
		Less liabilities assumed:
		Other current liabilities	$	6,323
		Long term debt		273,848
		Total liabilities assumed	$	280,171

NOTE_16_DUE_TO_RELATED_MEDICAL

NOTE 16 - DUE TO RELATED MEDICAL PRACTICES	12 Months Ended
NOTE 16 - DUE TO RELATED MEDICAL PRACTICES	Jun. 30, 2013
Related Party Transactions [Abstract]
NOTE 16 - DUE TO RELATED MEDICAL PRACTICES	FONAR CORPORATION AND SUBSIDIARIES
	NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
	JUNE 30, 2013 and 2012

	NOTE 16 – DUE TO RELATED MEDICAL PRACTICES

	In June 2009, an entity owned by the Company’s Chairman of the Board, Tallahassee Scanning Services PA, sold its Upright MRI scanning system to the Company for $550,000 in exchange for 35 monthly payments of $18,769 to be made over a three year period, commencing October 18, 2009 including interest at a rate of 10.41% per annum. The Company used this scanning system to fulfill a sales order with an unrelated customer. The unpaid balance of as of June 30, 2013 and 2012 was $134,880.

NOTE_17_SEGMENT_AND_RELATED_IN

NOTE 17 - SEGMENT AND RELATED INFORMATION	12 Months Ended
NOTE 17 - SEGMENT AND RELATED INFORMATION	Jun. 30, 2013
Segment Reporting [Abstract]
NOTE 17 - SEGMENT AND RELATED INFORMATION
	FONAR CORPORATION AND SUBSIDIARIES
	NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
	JUNE 30, 2013 and 2012


	NOTE 17 - SEGMENT AND RELATED INFORMATION

	The Company provides segment data in accordance with the provisions of ASC topic 280, “Disclosures about Segments of an Enterprise and Related Information”.

	The Company operates in two industry segments - manufacturing and the servicing of medical equipment and management of diagnostic imaging centers.

	The accounting policies of the segments are the same as those described in the summary of significant accounting policies. All intersegment sales are market-based. The Company evaluates performance based on income or loss from operations.

	Summarized financial information concerning the Company’s reportable segments is shown in the following table:

			Manufacturing and Servicing of Medical Equipment				Management of Diagnostic Imaging Centers				Totals
	Fiscal 2013:
	Net revenues from external customers		$	14,891,075			$	34,250,739			$	49,141,814
	Intersegment net revenues		$	1,200,000			$	—			$	1,200,000
	Income from operations		$	139,390			$	7,396,357			$	7,535,747
	Depreciation and amortization		$	541,551			$	1,879,626			$	2,421,177
	Compensatory element of stock issuances		$	415,021			$	—			$	415,021
	Total identifiable assets		$	15,071,225			$	58,079,425			$	73,150,650
	Capital expenditures		$	237,636			$	25,170,303			$	25,407,939
	Fiscal 2012:
	Net revenues from external customers		$	18,707,006			$	20,737,413			$	39,444,419
	Intersegment net revenues		$	810,000			$	—			$	810,000
	Income from operations		$	2,666,574			$	4,539,977			$	7,206,551
	Depreciation and amortization		$	697,100			$	1,533,150			$	2,230,250
	Compensatory element of stock issuances		$	155,068			$	25,350			$	180,418
	Total identifiable assets		$	15,144,291			$	18,471,177			$	33,615,468
	Capital expenditures		$	404,530			$	822,842			$	1,227,372

	Export Product Sales

	The Company’s areas of operations are principally in the United States. The Company had export sales of medical equipment amounting to 3.8% and 17.0% of product sales revenues to third parties for the years ended June 30, 2013 and 2012, respectively.

	The foreign product sales, as a percentage of product sales to unrelated parties, were made to customers in the following countries:

				For the Years Ended June 30,
				2013				2012
		Holland			0	%			0.1	%
		England			3.6				16.9
		Germany			0.1				—
		Libya			0.1				—
					3.8	%			17	%

	Foreign Service and Repair Fees

	The Company’s areas of service and repair are principally in the United States. The Company had foreign revenues of service and repair of medical equipment amounting to 8.2% and 9.9% of consolidated net service and repair fees for the years ended June 30, 2013 and 2012, respectively. The foreign service and repair fees, as a percentage of total service and repair fees, were provided principally to the following countries:

				For the Years Ended June 30,
				2013				2012
		Spain			0.9	%			0.8	%
		Puerto Rico			1				0.9
		Switzerland			1.1				1
		Germany			—				0.3
		England			2				1.8
		Holland			2.2				2.6
		Scotland			—				0.7
		Canada			—				0.8
		Australia			1				0.4
		Libya			—				0.2
	Greece			—				0.4
				8.2	%			9.9	%

The Company does not have any material assets outside of the United States.

NOTE_18_ALLOWANCE_FOR_DOUBTFUL

NOTE 18 - ALLOWANCE FOR DOUBTFUL ACCOUNTS	12 Months Ended
NOTE 18 - ALLOWANCE FOR DOUBTFUL ACCOUNTS	Jun. 30, 2013
Valuation and Qualifying Accounts [Abstract]
NOTE 18 - ALLOWANCE FOR DOUBTFUL ACCOUNTS	FONAR CORPORATION AND SUBSIDIARIES
	NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
	JUNE 30, 2013 and 2012


	NOTE 18 – ALLOWANCE FOR DOUBTFUL ACCOUNTS

	The following represents a summary of allowance for doubtful accounts for the years ended June 30, 2013 and 2012, respectively:



	Description	Balance June 30, 2012				Additions			Deductions		Balance June 30, 2013
	Receivables from equipment sales and service contracts	$	1,852,987	(1	)	$	(92,454	)	$	1,503,171	$	257,362
	Management fee receivable		7,458,345	(1	)		1,636,975			—		9,095,320
	Management fee receivable from related medical practices		403,047				—			—		403,047
	Medical receivables		—	(1	)		2,584,669			—		2,584,669
	Advance and notes to related parties		239,791				—			37,412		202,379
	Notes receivable		65,000				—			65,000		—



	Description	Balance June 30, 2011				Additions			Deductions		Balance June 30, 2012
	Receivables from equipment sales and service contracts	$	1,777,794	(1	)	$	100,442		$	25,249	$	1,852,987
	Management fee receivable		6,508,345	(1	)		950,000			—		7,458,345
	Management fee receivable from related medical practices		403,047				—			—		403,047
	Advance and notes to related parties		264,791				—			25,000		239,791
	Notes receivable		65,000				—			—		65,000

	(1) Included in provision for bad debts.

NOTE_19_SUBSEQUENT_EVENTS

NOTE 19 - SUBSEQUENT EVENTS	12 Months Ended
NOTE 19 - SUBSEQUENT EVENTS	Jun. 30, 2013
Subsequent Events [Abstract]
NOTE 19 - SUBSEQUENT EVENTS
	FONAR CORPORATION AND SUBSIDIARIES
	NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
	JUNE 30, 2013 and 2012


	NOTE 19 – SUBSEQUENT EVENTS

	The Company evaluates events that have occurred after the balance sheet date, but before the consolidated financial statements are issued.

	During the period from July 1, 2013 through September 30, 2013, the Company has issued 15,000 shares of common stock for costs and expenses of $109,950 and 3,443 shares of common stock to employees and consultants as compensation valued at $19,315 under a stock bonus plan.

	On August 1, 2013, the Company opened a new diagnostic center in Nassau County, NY.

NOTE_2_SUMMARY_OF_SIGNIFICANT_1

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Jun. 30, 2013

Accounting Policies [Abstract]

Principles of Consolidation

Use of Estimates

Inventories

Inventories consist of purchased parts, components and supplies, as well as work-in-process, and are stated at the lower of cost, determined on the first-in, first-out method, or market.

Property and Equipment

Diagnostic equipment under capital lease

2.5

Diagnostic equipment

5–13

Research, development and demonstration equipment

7-Mar

Machinery and equipment

7-Feb

Furniture and fixtures

9-Mar

Leasehold improvements

2–10

Building

27.5

Long-Lived Assets

Other Intangible Assets

1) Capitalized Software Development Costs

2) Patents and Copyrights

Amortization is calculated on the straight-line basis over a period ranging from 15 to 17 years.

3) Management Agreement

4) Non-Competition Agreements

The non-competition agreements are being amortized on the straight line basis over the length of the agreement (7 years).

5) Customer Relationships

Amortization is calculated on the straight line basis over 20 years.

Goodwill

Acquired Assets and Assumed Liabilities

Acquired assets and assumed liabilities

Revenue Recognition

Revenue on scanner service contracts is recognized on the straight-line method over the related contract period, usually one year.

Revenue from sales of other items is recognized upon shipment.

The Company’s patient fee revenue, net of contractual allowances and discounts less the provision for bad debts for the years ended June 30, 2013 and 2012 are summarized in the following table.

For the Year Ended June 30,

2013

2012

Commercial Insurance/ Managed Care

1,360,536

—

Medicare/Medicaid

541,602

—

Workers' Compensation/Personal Injury

3,597,416

—

Other

1,982,311

—

Patient Fee Revenue, net of contractual allowances and discounts

7,481,865

—

Provision for Bad Debts

(2,584,669

)

—

Net Patient Fee for Revenue

4,897,196

—

Allowance for Doubtful Accounts - Patient Fee

Allowance for Doubtful Accounts – Patient Fee

Research and Development Costs

Advertising Costs

Advertising costs are expensed as incurred. Advertising expense approximated $835,000 and $715,000 for the years ended June 30, 2013 and 2012, respectively.

Shipping Costs

Income Taxes

Customer Advances

Cash advances and progress payments received on sales orders are reflected as customer advances until such time as revenue recognition begins.

Earnings Per Share

30-Jun-13

30-Jun-12

Basic

Total

Common Stock

Class C Common Stock

Total

Common Stock

Class C Common Stock

Numerator:

Net income Available to common stockholders

8,678,542

8,107,367

145,467

5,776,481

5,392,212

97,863

Denominator:

Weighted average shares outstanding

5,933,318

382,513

5,778,695

382,513

Basic income per common share

1.46

1.37

0.38

0.93

0.26

Diluted

Denominator:

Weighted average shares outstanding

5,933,318

382,513

5,778,695

382,513

Class C Common Stock

127,504

—

127,504

—

Total Denominator for diluted earnings per share

6,060,822

382,513

5,906,199

382,513

Diluted income per common share

1.34

0.38

0.91

0.26

Cash and Cash Equivalents

The Company considers all short-term highly liquid investments with a maturity of three months or less when purchased to be cash equivalents.

Concentration of Credit Risk

See Note 3 regarding the Company’s concentrations in the healthcare industry.

Fair Value of Financial Instruments

The following methods and assumptions were used to estimate the fair value of each class of financial instruments for which it is practicable to estimate that value:

Cash and cash equivalents: The carrying amount approximates fair value because of the short-term maturity of those instruments.

Receivable and accounts payable: The carrying amounts approximate fair value because of the short maturity of those instruments.

All of the Company's financial instruments are held for purposes other than trading.

Recent Accounting Pronouncements

Reclassifications

Certain prior year amounts have been reclassified to conform to the current year presentation. The reclassifications did not have any effect on reported net income for any periods presented.

NOTE_2_SUMMARY_OF_SIGNIFICANT_2

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Jun. 30, 2013
Accounting Policies [Abstract]
Useful Life in Years	Diagnostic equipment under capital lease		2.5
	Diagnostic equipment		5–13
	Research, development and demonstration equipment		7-Mar
	Machinery and equipment		7-Feb
	Furniture and fixtures		9-Mar
	Leasehold improvements		2–10
	Building		27.5

Patient Fee Revenue		For the Year Ended June 30,
		2013			2012
	Commercial Insurance/ Managed Care	$	1,360,536		$	—
	Medicare/Medicaid		541,602			—
	Workers' Compensation/Personal Injury		3,597,416			—
	Other		1,982,311			—
	Patient Fee Revenue, net of contractual allowances and discounts		7,481,865			—
	Provision for Bad Debts		(2,584,669	)		—
	Net Patient Fee for Revenue	$	4,897,196		$	—
Earnings Per Share
		30-Jun-13							30-Jun-12
	Basic		Total			Common Stock		Class C Common Stock		Total		Common Stock		Class C Common Stock
	Numerator:
	Net income Available to common stockholders	$	8,678,542		$	8,107,367	$	145,467	$	5,776,481	$	5,392,212	$	97,863
	Denominator:
	Weighted average shares outstanding		5,933,318			5,933,318		382,513		5,778,695		5,778,695		382,513
	Basic income per common share	$	1.46		$	1.37	$	0.38	$	1	$	0.93	$	0.26
	Diluted
	Denominator:
	Weighted average shares outstanding					5,933,318		382,513				5,778,695		382,513
	Class C Common Stock					127,504		—				127,504		—
	Total Denominator for diluted earnings per share					6,060,822		382,513				5,906,199		382,513
	Diluted income per common share				$	1.34	$	0.38			$	0.91	$	0.26

NOTE_3_ACCOUNTS_RECEIVABLE_MED1

NOTE 3 b ACCOUNTS RECEIVABLE, MEDICAL RECEIVABLE AND MANAGEMENT AND OTHER FEES RECEIVABLE (Tables)	12 Months Ended
	Jun. 30, 2014
Notes to Financial Statements
Total Facilities Owned or Managed		For The Year Ended June 30,
		2013			2012
	Total Facilities Owned or Managed (at Beginning of Year)		11			10
	Facilities Added by:
	Acquisition		14			—
	Internal development		—			1
	Managed Facilities Closed		(1	)		—
	Total Facilities Owned or Managed (at End of Year)		24			11

NOTE_4_COSTS_AND_ESTIMATED_EAR1

NOTE 4 - COSTS AND ESTIMATED EARNINGS ON UNCOMPLETED CONTRACTS AND CUSTOMER ADVANCES (Tables)	12 Months Ended
	Jun. 30, 2013
Notes to Financial Statements
Costs Earnings And Billings
		As of June 30,
		2013		2012
	Costs incurred on uncompleted contracts	$	1,482,384	$	3,745,307
	Estimated earnings		1,191,141		2,670,289
			2,673,525		6,415,596
	Less: Billings to date		2,370,000		5,287,000
		$	303,525	$	1,128,596
Uncompleted Contracts Less Billings In Excess Of Costs
		As of June 30,
		2013		2012
	Costs and estimated earnings in excess of billings on uncompleted contracts	$	445,742	$	1,128,596
	Less: Billings in excess of costs and estimated earnings on uncompleted contracts		142,217		—
		$	303,525	$	1,128,596
Customer Advances		As of June 30,
		2013		2012
	Total advances	$	4,227,870	$	9,168,284
	Less: Advances on contracts under construction		2,370,000		5,287,000
		$	1,857,870	$	3,881,284

NOTE_5_INVENTORIES_Tables

NOTE 5 - INVENTORIES (Tables)	12 Months Ended
NOTE 5 - INVENTORIES (Tables)	Jun. 30, 2013
Inventory Disclosure [Abstract]
Inventories
		As of June 30,
		2013		2012
	Purchased parts, components and supplies	$	1,783,847	$	1,672,494
	Work-in-process		293,241		522,455
		$	2,077,088	$	2,194,949

NOTE_6_PROPERTY_AND_EQUIPMENT_

NOTE 6 - PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
NOTE 6 - PROPERTY AND EQUIPMENT (Tables)	Jun. 30, 2013
Property, Plant and Equipment [Abstract]
Property and Equipment
		As of June 30,
		2013		2012
	Diagnostic equipment under capital leases	$	620,307	$	1,417,300
	Diagnostic equipment		18,567,787		4,138,898
	Research, development and demonstration equipment		3,500,902		9,861,199
	Machinery and equipment		4,987,159		4,985,215
	Furniture and fixtures		2,952,449		2,212,149
	Leasehold improvements		5,669,338		4,545,974
	Building		939,614		939,614
			37,237,556		28,100,349
	Less: Accumulated depreciation and amortization		19,713,062		24,926,902
		$	17,524,494	$	3,173,447

NOTE_7_OTHER_INTANGIBLE_ASSETS1

NOTE 7 - OTHER INTANGIBLE ASSETS (Tables)	12 Months Ended
NOTE 7 - OTHER INTANGIBLE ASSETS (Tables)	Jun. 30, 2013
Goodwill and Intangible Assets Disclosure [Abstract]
Other Intagible Assets Net of Amoritization
			As of June 30,
			2013				2012
	Capitalized software developmentcosts		$	7,668,959			$	6,368,960
	Patents and copyrights			4,193,800				4,100,511
	Management agreement			—				513,333
	Non-competition agreements			4,100,000				—
	Customer relationships			3,800,000				—
				19,762,759				10,982,804
	Less: Accumulated amortization			7,858,511				7,147,625
			$	11,904,248			$	3,835,179
Schedule Of Other Intangle Assets			2013				2012
	Balance – Beginning of Year		$	3,835,179			$	4,318,311
	Amounts capitalized			9,359,907				146,163
	Abandon patents written off			(66,619	)			(76,231	)
	Impairment of management agreement			(357,500	)			—
	Amortization			(866,719	)			(553,064	)
	Balance – End of Year		$	11,904,248			$	3,835,179
Forward Looking Schedule of Other Intangible Assets	For the Years Ending June 30,				Total				Patents and Copyrights		Capitalized Software Development Costs		Non-competition		Customer Relationships
		2014			$	1,406,735			$	185,745	$	445,276	$	585,714	$	190,000
		2015				1,378,035				201,879		400,442		585,714		190,000
		2016				1,397,159				217,434		404,011		585,714		190,000
		2017				1,418,301				232,987		409,600		585,714		190,000
		2018				1,370,948				234,900		360,334		585,714		190,000
		Thereafter				4,933,070				1,070,433		103,112		976,192		2,783,333
					$	11,904,248			$	2,143,378	$	2,122,775	$	3,904,762	$	3,733,333

NOTE_8_CAPITAL_STOCK_Tables

NOTE 8 - CAPITAL STOCK (Tables)	12 Months Ended
NOTE 8 - CAPITAL STOCK (Tables)	Jun. 30, 2013
Notes to Financial Statements
Stock Option Activity		Number of Options			Weighted Average Exercise Price		Aggregate Intrinsic Value
	Outstanding, June 30, 2011		22,537			30.27		—
	Granted		—			—		—
	Exercised		—			—		—
	Forfeited / Expired		(8,515	)		34.41		—
	Outstanding, June 30, 2012		14,022			27.76		—
	Granted		—			—		—
	Exercised		—			—		—
	Forfeited / Expired		(7,412	)		26.65		—
	Outstanding, June 30, 2013		6,610			29		—
	Exercisable at:
	30-Jun-12		14,022		$	27.76
	30-Jun-13		6,610		$	29

NOTE_9_CONTROLLING_AND_NONCONT1

NOTE 9 - CONTROLLING AND NONCONTROLLING INTERESTS (Tables)	12 Months Ended
NOTE 9 - CONTROLLING AND NONCONTROLLING INTERESTS (Tables)	Jun. 30, 2013
Noncontrolling Interest [Abstract]
Estimated Fair Value of Assets and Liabilities Assumed at Acquisition Date	Management fee receivable	$	6,667,259
	Medical receivables		7,389,953
	Prepaid expenses and other current assets		10,262
	Property and equipment		14,912,650
	Intangible assets		9,200,000
	Goodwill		1,767,098
	Other assets		332,949
	Other current liabilities		(6,323	)
	Long term debt		(273,848	)
	Net assets acquired	$	40,000,000

Estimated Fair Value of Intangible Assets excluding Goodwill Assumed at Acquisition Date			Fair Value
	Non compete	$	4,100,000			7 years
	Customer relationships		3,800,000			20 years
	Developed software		1,300,000			5 years
	Total intangible assets	$	9,200,000
Unaudited Pro Forma Results of Operations		Year ended June 30
		2013			2012
	Total Revenues - Net	$	69,723,542		$	68,725,401
	Net Income - Controlling Interests		17,442,337			(19,292,852	)
	Net Income Available to Common Stockholders		16,294,377			(19,292,852	)
	Net Income Available to Class A Non-Voting Preferred Stockholders		855,597			—
	Net Income Available to Class C Common Stockholders		292,363			—
	Basis Net Income Per Common Share Available to Common Stockholders		2.75			(3.34	)
	Diluted Net Income Per Common Share Available to Common Stockholders		2.69			(3.34	)
	Basic and Diluted Income Per Share - Common C	$	0.76		$	—
	Weighted Average Basic Shares Outstanding		5,933,318			5,778,695
	Weighted Average Diluted Shares Outstanding		6,060,822			5,909,199
	Weighted Average Basic and Diluted Shares Outstanding - Class C Common		382,513			382,513
HDM Members' Equity			Class A Members			Class B Member
	Opening Members’ Equity	$	—		$	—
	Share of Net Income		543,225			1,397,080
	Contributions		19,800,000			20,200,000
	Distributions		(816,750	)		(833,250	)
	Ending Members’ Equity at June 30, 2013	$	19,526,475		$	20,763,830
Imperial Members' Equity		30-Jun-13						30-Jun-12
			Class A Members			Class B Member			Class A Members			Class B Member
	Opening Members’ Equity	$	4,918,365		$	3,824,945		$	6,069,642		$	208,925
	Share of Net Income		959,254			3,947,836			1,128,723			3,616,020
	Contributions		—			—			—			—
	Distributions		(853,200	)		—			(1,080,000	)		—
	Redemption		(1,424,900	)		—			(1,200,000	)		—
	Ending Members’ Equity at June 30,	$	3,599,519		$	7,772,781		$	4,918,365		$	3,824,945

NOTE_10_LONGTERM_DEBT_NOTES_PA1

NOTE 10 - LONG-TERM DEBT, NOTES PAYABLE AND CAPITAL LEASES (Tables)	12 Months Ended
	Jun. 30, 2013
Debt Disclosure [Abstract]
Long-Term Debt, Notes Payable And Capital Leases			June 30,
			2013				2012
	Notes payable of $580,000 requiring aggregate monthly payments of $20,106, including interest at a rate of 15% per annum through June 2013.		$	—			$	214,355
	Note payable requiring monthly payments of interest at a rate of 7% until May 2009 followed by 240 monthly payments of $4,472 through October 2026. The loan is collateralized by a building with a net book value of $720,841 as of June 30, 2013.			461,648				481,615
	Note payable requiring monthly payments of $12,150, including interest at a rate of 5% per annum through January 2014, seven monthly payments of $31,000 commencing February 2014 and a final payment of $5,091 in September 2014.			271,340				423,280
	Note payable from the Fair Haven acquisition requires three monthly payments of $15,000, twelve monthly payments of $20,000 and six monthly payments of $25,000, including interest at a rate of 8.58% per annum through November 2011 then 6 payments of $25,000. The loan is collateralized by equipment which, as of June 30, 2013, has been fully depreciated.			—				42,500
	Note payable from the Fair Haven acquisition requires monthly payments of $21,000, including interest at a rate of 4.5% per annum through February 2011 and a final payment of $533,783 in March 2011. The loan is collateralized by equipment which, as of June 30, 2013, has been fully depreciated.			—				187,707
	Note payable from the Fair Haven acquisition requires monthly payments of $18,850, including interest at a rate of 11.2% per annum through January 2014. The loan is collateralized by equipment with a net book value of $95,026 as of June 30, 2013.			127,173				326,890
	Note payable requiring monthly principal installments of $4,100 and interest computed on the unpaid principal amount at a rate of 5% per annum through April 2017. The note is secured by certain assets of the Company.			188,600				237,800
	Note payable of $400,000 entered into for the purchase of 34.2% interest in a management company requiring payments of $100,000 on January 2, 2012 and $300,000 on January 2, 2013, including interest at a rate of 10% per annum through January 2013. The lender had a security interest in Imperial’s members interest until the note was paid in full.		$	—			$	300,000
	The revolving credit note is due by March 5, 2016. The Company can prepay the loan in whole or part in multiples of $100,000 at any time without penalty. The note bears interest at a rate of 4% per annum and is payable monthly. The loan is collateralized by substantially all of the Company’s assets. The loan also contains certain financial covenants that must be met on a periodic basis.			2,400,000				—
	The term loan is payable with interest only for 6 consecutive months commencing at the inception of the loan followed by 60 consecutive monthly installments, commencing October 1, 2013. The term loan bears interest at 4.75% per annum and is payable monthly. The loan is collateralized by substantially all of the Company’s assets. The loan also contains certain financial covenants that must be met on a periodic basis.			11,000,000				—
	Note payable requiring 12 consecutive interest only payments commencing at the inception of the loan followed by 48 consecutive monthly payments, commencing May 1, 2014. The note bears interest at a rate of 4.75% per annum and is payable monthly. The loan is collateralized by substantially all of the Company’s assets. The loan also contains certain financial covenants that must be met on a periodic basis.			689,646				—
	Other (including capital leases for property and equipment).			634,367				416,750
				15,772,774				2,630,897
	Less: Current portion			2,885,769				1,853,623
			$	12,887,005			$	777,274
Maturities Of Long-Term Debt Over Next Five Years		Years Ending June 30,
		2014			$	2,885,769
		2015				2,488,426
		2016				4,882,554
		2017				2,440,100
		2018				2,372,503
		Thereafter				703,422
					$	15,772,774

NOTE_11_INCOME_TAXES_Tables

NOTE 11 - INCOME TAXES (Tables)	12 Months Ended
NOTE 11 - INCOME TAXES (Tables)	Jun. 30, 2013
Income Tax Disclosure [Abstract]
Components Of Current (Benefit) Provision For Income Taxes		Years Ended June 30,
		2013			2012
	Current:
	Federal	$	(125,000	)	$	(112,000	)
	State		(71,001	)		(29,125	)
			(196,001	)		(141,125	)
	Deferred:
	Federal		2,336,454			—
	State		137,438			—
			2,473,892			—
	Benefit (Provision) for income taxes	$	2,277,891		$	(141,125	)
Reconciliation Of Federal Statutory Income Tax Rate To Company's Effective Tax Rate		Years Ended June 30,
		2013			2012
	Taxes at federal statutory rate		34	%		(34.0	)%
	State and local income taxes (benefit), net of federal benefit		6			(6.0	)
	Permanent differences		0.6			1.2
	(Decrease) increase in the valuation allowance and true ups		(76.2	)		40.8
	Effective income tax rate		(35.6	)%		2	%
Significant Components Of Company's Deferred Tax Assets And Liabilities		June 30,
		2013			2012
	Deferred tax assets:
	Allowance for doubtful accounts	$	6,139,291		$	4,656,468
	Non-deductible accruals		264,062			221,897
	Net operating carryforwards		58,052,831			61,772,391
	Tax credits		5,873,204			5,769,943
	Property and equipment and depreciation		1,070,291			1,990,284
	Inventory		84,136			—
			71,483,815			74,410,983
	Valuation allowance		(68,548,065	)		(73,754,414	)
	Total deferred tax assets		2,935,750			656,569
	Deferred tax liabilities: Inventory		—			(51,109	)
	Capitalized software development costs		(461,858	)		(605,460	)
	Total deferred tax liabilities		(461,858	)		(656,566	)
	Net deferred tax asset	$	2,473,892		$	—

NOTE_12_OTHER_CURRENT_LIABILIT1

NOTE 12 - OTHER CURRENT LIABILITIES (Tables)	12 Months Ended
NOTE 12 - OTHER CURRENT LIABILITIES (Tables)	Jun. 30, 2013
Payables and Accruals [Abstract]
Other Current Liabilities		June 30,
		2013		2012
	Accrued salaries, commissions and payroll taxes	$	710,897	$	569,966
	Accrued interest		117,480		190,712
	Litigation accruals		809,349		493,349
	Sales tax payable		2,858,652		2,764,297
	Legal and other professional fees		569,049		577,435
	Accounting fees		305,000		345,000
	Insurance premiums		13,443		12,634
	Interest and penalty – sales tax		2,321,858		2,115,539
	Penalty – 401k plan		250,000		250,000
	Rent		147,665		207,823
	Other		390,968		166,486
		$	8,494,361	$	7,693,241

NOTE_13_COMMITMENTS_AND_CONTIN1

NOTE 13 - COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
NOTE 13 - COMMITMENTS AND CONTINGENCIES (Tables)	Jun. 30, 2013
Commitments and Contingencies Disclosure [Abstract]
Future Minimums Operating Lease Commitments		Year Ending June 30,		Facilities And Equipment (Operating Lease)
		2014	$	4,211,719
		2015		3,586,189
		2016		2,874,483
		2017		1,208,342
		2018		835,680
		Thereafter		1,245,804
		Total minimum obligations	$	13,962,217
Stipulation Agreements		Year Ending June 30,
		2014	$	419,766
		2015		96,000
		2016		96,000
		2017		96,000
		2018		88,000
			$	795,766

NOTE_14_OTHER_INCOME_Tables

NOTE 14 - OTHER INCOME (Tables)	12 Months Ended
NOTE 14 - OTHER INCOME (Tables)	Jun. 30, 2013
Other Income and Expenses [Abstract]
Other Income			For the Years Ended June 30,
			2013			2012
		Loss from investment	$	(48,777	)	$	—
		Litigation settlement		716,250			56,194
		Gain on sale of equipment		557,473			—
		Impairment of management agreement		(357,500	)		—
		Other expense		(141,958	)		(11,138	)
			$	725,488		$	45,056

NOTE_15_SUPPLEMENTAL_CASH_FLOW1

NOTE 15 - SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	12 Months Ended
NOTE 15 - SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	Jun. 30, 2013
Supplemental Cash Flow Elements [Abstract]
Supplemental Cash Flow From Business Combination		Purchase consideration:
		Assets acquired:
		Management fee receivable	$	6,667,259
		Medical receivable		7,389,953
		Prepaid expenses and other current assets		10,262
		Property and equipment		14,912,650
		Intangible assets		9,200,000
		Goodwill		1,767,098
		Other assets		332,949
		Total assets acquired	$	40,280,171
		Less liabilities assumed:
		Other current liabilities	$	6,323
		Long term debt		273,848
		Total liabilities assumed	$	280,171

NOTE_17_SEGMENT_AND_RELATED_IN1

NOTE 17 - SEGMENT AND RELATED INFORMATION (Tables)	12 Months Ended
NOTE 17 - SEGMENT AND RELATED INFORMATION (Tables)	Jun. 30, 2013
Segment Reporting [Abstract]
Segment and Related Information Table
			Manufacturing and Servicing of Medical Equipment				Management of Diagnostic Imaging Centers				Totals
	Fiscal 2013:
	Net revenues from external customers		$	14,891,075			$	34,250,739			$	49,141,814
	Intersegment net revenues		$	1,200,000			$	—			$	1,200,000
	Income from operations		$	139,390			$	7,396,357			$	7,535,747
	Depreciation and amortization		$	541,551			$	1,879,626			$	2,421,177
	Compensatory element of stock issuances		$	415,021			$	—			$	415,021
	Total identifiable assets		$	15,071,225			$	58,079,425			$	73,150,650
	Capital expenditures		$	237,636			$	25,170,303			$	25,407,939
	Fiscal 2012:
	Net revenues from external customers		$	18,707,006			$	20,737,413			$	39,444,419
	Intersegment net revenues		$	810,000			$	—			$	810,000
	Income from operations		$	2,666,574			$	4,539,977			$	7,206,551
	Depreciation and amortization		$	697,100			$	1,533,150			$	2,230,250
	Compensatory element of stock issuances		$	155,068			$	25,350			$	180,418
	Total identifiable assets		$	15,144,291			$	18,471,177			$	33,615,468
	Capital expenditures		$	404,530			$	822,842			$	1,227,372
Export Product Sales				For the Years Ended June 30,
				2013				2012
		Holland			0	%			0.1	%
		England			3.6				16.9
		Germany			0.1				—
		Libya			0.1				—
					3.8	%			17	%
Foreign Service and Repair Fees				For the Years Ended June 30,
				2013				2012
		Spain			0.9	%			0.8	%
		Puerto Rico			1				0.9
		Switzerland			1.1				1
		Germany			—				0.3
		England			2				1.8
		Holland			2.2				2.6
		Scotland			—				0.7
		Canada			—				0.8
		Australia			1				0.4
		Libya			—				0.2
		Greece			—				0.4
					8.2	%			9.9	%

NOTE_18_ALLOWANCE_FOR_DOUBTFUL1

NOTE 18 - ALLOWANCE FOR DOUBTFUL ACCOUNTS (Tables)	12 Months Ended
NOTE 18 - ALLOWANCE FOR DOUBTFUL ACCOUNTS (Tables)	Jun. 30, 2013
Valuation and Qualifying Accounts [Abstract]
Allowance For Doubtful Accounts
	Description	Balance June 30, 2011				Additions		Deductions		Balance June 30, 2012				Additions			Deductions		Balance June 30, 2013
	Receivables from equipment sales and service contracts	$	1,777,794	(1	)	$	100,442	$	25,249	$	1,852,987	(1	)	$	(92,454	)	$	1,503,171	$	257,362
	Management fee receivable		6,508,345	(1	)		950,000		—		7,458,345	(1	)		1,636,975			—		9,095,320
	Management fee receivable from related medical practices		403,047				—		—		403,047				—			—		403,047
	Medical receivables										—	(1	)		2,584,669			—		2,584,669
	Advance and notes to related parties		264,791				—		25,000		239,791				—			37,412		202,379
	Notes receivable		65,000				—		—		65,000				—			65,000		—

NOTE_2_SUMMARY_OF_SIGNIFICANT_3

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES PROPERTY AND EQUIPMENT - Useful Life in Years - (Details)	12 Months Ended
	Jun. 30, 2013
Diagnostic Equipment Under Capital Lease
Useful Life	2 years 6 months
Diagnostic Equipment Under
Useful Life Minimum	5
Useful Life Maximum	13
Research, development, and demonstration equipment
Useful Life Minimum	3
Useful Life Maximum	7
Machinery and Equipment
Useful Life Minimum	2
Useful Life Maximum	7
Furniture and Fixtures
Useful Life Minimum	3
Useful Life Maximum	9
Leasehold Improvements
Useful Life Minimum	2
Useful Life Maximum	10
Building
Useful Life	27 years 6 months

NOTE_2_SUMMARY_OF_SIGNIFICANT_4

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Patient Fee Revenue Recognition - (Details) (USD $)	12 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
Patient Fee Revenue Recognition	$7,481,865
Patient Fee Revenue Provision for Bad Debts	-2,584,669
Net Patient Fee for Revenue Recognition	4,897,196
Commercial Insurance / Managed Care
Patient Fee Revenue Recognition	1,360,536
Medicare/Medicaid
Patient Fee Revenue Recognition	541,602
Workers Compensation/Personal Injury
Patient Fee Revenue Recognition	3,597,416
Other
Patient Fee Revenue Recognition	1,982,311
Patient Fee Revenue
Patient Fee Revenue Recognition	$7,481,865

NOTE_2_SUMMARY_OF_SIGNIFICANT_5

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Earnings Per Share - (Details) (USD $)	12 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
Basic Numerator: Net income Available to common stockholders	$8,678,542	$5,776,481
Basic Denominator: Weighted Average Shares outstanding	5,933,318	5,778,695
Basic income per common share	$1.46	$1
Common Stock
Basic Numerator: Net income Available to common stockholders	8,107,367	5,392,212
Basic Denominator: Weighted Average Shares outstanding	5,933,318	5,778,695
Basic income per common share	$1.37	$0.93
Diluted Denominator: Weighted Average Shares outstanding	5,933,318	5,778,695
Class C Common Stock	127,504	127,504
Total Denominator for diluted earnings per share	6,060,822	5,906,199
Diluted income per common share	$1.34	$0.91
Class C Common Stock
Basic Numerator: Net income Available to common stockholders	$145,467	$97,863
Basic Denominator: Weighted Average Shares outstanding	382,513	382,513
Basic income per common share	$0.38	$0.26
Diluted Denominator: Weighted Average Shares outstanding	382,513	382,513
Class C Common Stock
Total Denominator for diluted earnings per share	382,513	382,513
Diluted income per common share	$0.38	$0.26

NOTE_3_ACCOUNTS_RECEIVABLE_MED2

NOTE 3 - ACCOUNTS RECEIVABLE, MEDICAL RECEIVABLE AND MANAGEMENT AND OTHER FEES RECEIVABLE-Total Facilities (Details)	12 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
	MRICenter	MRICenter
Note 3 - Accounts Receivable Medical Receivable And Management And Other Fees Receivable-Total Facilities Details
Total Facilities Owned or Managed (at Beginning of Year)	11	10
Facilities Added by:
Acquisition	14
Internal development		1
Managed Facilities Closed	1
Total Facilities Owned or Managed (at End of Year)	24	11

NOTE_4_COSTS_ESTIMATED_EARNING

NOTE 4 - COSTS, ESTIMATED EARNINGS ON UNCOMPLETED CONTRACTS, CUSTOMER ADVANCES - Costs, Earnings, Billings - (Details) (USD $)	Jun. 30, 2013	Jun. 30, 2012
Notes to Financial Statements
Costs incurred on uncompleted Contracts	$1,482,384	$3,745,307
Estimated earnings	1,191,141	2,670,289
Costs incurred on uncompleted Contracts Plus Estimated earnings	2,673,525	6,415,596
Less: Billings to date	2,370,000	5,287,000
Costs and estimated earnings on uncompleted contracts	$303,525	$1,128,596

NOTE_4_COSTS_ESTIMATED_EARNING1

NOTE 4 - COSTS, ESTIMATED EARNINGS ON UNCOMPLETED CONTRACTS, CUSTOMER ADVANCES -Uncompleted Contracts (Details) (USD $)	Jun. 30, 2013	Jun. 30, 2012
Notes to Financial Statements
Costs and estimated earnings in excess of billings on uncompleted contracts	$445,742	$1,128,596
Billings in excess of costs and estimated earnings on uncompleted contracts	142,217
Costs and estimated earnings on uncompleted contracts	$303,525	$1,128,596

NOTE_4_COSTS_ESTIMATED_EARNING2

NOTE 4 - COSTS, ESTIMATED EARNINGS ON UNCOMPLETED CONTRACTS, CUSTOMER ADVANCES - Customer Advances - (Details) (USD $)	Jun. 30, 2013	Jun. 30, 2012
Notes to Financial Statements
Total advances	$4,227,870	$9,168,284
Less: Advances on contracts under construction	2,370,000	5,287,000
Total customer advances and deposits	$1,857,870	$3,881,284

NOTE_5_INVENTORIES_Inventories

NOTE 5 - INVENTORIES - Inventories (Details) (USD $)	Jun. 30, 2013	Jun. 30, 2012
Inventory Disclosure [Abstract]
Purchased parts, components and supplies	$1,783,847	$1,672,494
Work-in-process	293,241	522,455
Inventories	$2,077,088	$2,194,949

NOTE_6_PROPERTY_AND_EQUIPMENT_1

NOTE 6 - PROPERTY AND EQUIPMENT - Property and Equipment (Details) (USD $)	Jun. 30, 2013	Jun. 30, 2012
Property, Plant and Equipment [Abstract]
Diagnostic equipment under capital leases	$620,307	$1,417,300
Diagnostic equipment	18,567,787	4,138,898
Research, development and demonstration equipment	3,500,902	9,861,199
Machinery and equipment	4,987,159	4,985,215
Furniture and fixtures	2,952,449	2,212,149
Leasehold improvements	5,669,338	4,545,974
Building	939,614	939,614
Property and Equipment Subtotal Before Accumulated depreciation and amortization	37,237,556	28,100,349
Less: Accumulated depreciation and amortization	19,713,062	24,926,902
Property and Equipment Total AfterAccumulated depreciation and amortization	$17,524,494	$3,173,447

NOTE_7_OTHER_INTANGIBLE_ASSETS2

NOTE 7 - OTHER INTANGIBLE ASSETS - Other Intagible Assets Net of Amoritization (Details) (USD $)	Jun. 30, 2013	Jun. 30, 2012
Goodwill and Intangible Assets Disclosure [Abstract]
Capitalized software development costs	$7,668,959	$6,368,960
Patents and copyrights	4,193,800	4,100,511
Management agreement		513,333
Non-competition agreements	4,100,000
Customer Relationships	3,800,000
Less: Accumulated amortization	7,858,511	7,147,625
Other Intangible Assets - Net	$11,904,248	$3,835,179

NOTE_7_OTHER_INTANGIBLE_ASSETS3

NOTE 7 - OTHER INTANGIBLE ASSETS - Schedule Of Intangle Assets - (Details) (USD $)	Jun. 30, 2013	Jun. 30, 2012
Goodwill and Intangible Assets Disclosure [Abstract]
Balance - Beginning of Year	$3,835,179	$4,318,311
Amounts capitalized	9,359,907	146,163
Abandon patents written off	-66,619	-76,231
Impairment of Management Agreement	-357,500
Amortization	-866,719	-553,064
Balance - End of Year	$11,904,248	$3,835,179

NOTE_7_OTHER_INTANGIBLE_ASSETS4

NOTE 7 - OTHER INTANGIBLE ASSETS - Forward Looking Schedule of Other Intangible Assets - (Details) (USD $)	Jun. 30, 2013	Jun. 30, 2012
2014	$1,406,735
2015	1,378,035
2016	1,397,159
2017	1,418,301
2018	1,370,948
Thereafter	4,933,070
Other Intangible Assets - Net	11,904,248	3,835,179
Patents and Copyrights
2014	185,745
2015	201,879
2016	217,434
2017	232,987
2018	234,900
Thereafter	1,070,433
Other Intangible Assets - Net	2,143,378
Capitalized Software Development Costs
2014	445,276
2015	400,442
2016	404,011
2017	409,600
2018	360,334
Thereafter	103,112
Other Intangible Assets - Net	2,122,775
Non-competition
2014	585,714
2015	585,714
2016	585,714
2017	585,714
2018	585,714
Thereafter	976,192
Other Intangible Assets - Net	3,904,762
Customer Relationships
2014	190,000
2015	190,000
2016	190,000
2017	190,000
2018	190,000
Thereafter	2,783,333
Other Intangible Assets - Net	$3,733,333

NOTE_8_CAPITAL_STOCK_Stock_Opt

NOTE 8 - CAPITAL STOCK - Stock Option Activity - (Details) (USD $)	12 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
Number of Shares
Options Outstanding, beginning balance	14,022	22,537
Shares Granted
Shares Exercised
Shares Expired	7,412	-8,515
Options Outstanding, ending balance	6,610	14,022
Weighted Average Exercise Price
Options Outstanding, beginning balance	$27.76	$30.27
Shares Granted
Forfeited / Expired	$26.65	$34.41
Options Outstanding, ending balance	$29	$27.76
Aggregate Intrinsic Value
Outstanding, beginning balance
Granted
Exercised

NOTE_9_CONTROLLING_AND_NONCONT2

NOTE 9 - CONTROLLING AND NONCONTROLLING INTERESTS - Total Intangible Assets (Details) (USD $)	Jun. 30, 2013
Fair Value	$9,200,000
Non-competition
Fair Value	4,100,000
Estimated useful life	7 years
Customer Relationships
Fair Value	3,800,000
Estimated useful life	20 years
Developed Software
Fair Value	$1,300,000
Estimated useful life	5 years

NOTE_9_CONTROLLING_AND_NONCONT3

NOTE 9 - CONTROLLING AND NONCONTROLLING INTERESTS - Net Assets Acquired (Details) (USD $)	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012	Mar. 05, 2013	Mar. 05, 2013	Mar. 05, 2013
			Medical receivables	Medical receivables	Health Diagnostics Management LLC (HDM)	Health Diagnostics Management LLC (HDM)	Health Diagnostics Management LLC (HDM)
						Management fee receivable	Medical receivables
Fee receivable			$8,126,476			$6,667,259	$7,389,953
Prepaid expenses and other current assets	1,054,551	341,878			10,262
Property and equipment	17,524,494	3,173,447			14,912,650
Intangible assets					9,200,000
Goodwill	1,767,098				1,767,098
Other assets	1,153,304	741,421			332,949
Other current liabilities	8,494,361	7,693,241			-6,323
Long term debt	634,367	416,750			-273,848
Net assets acquired					$40,000,000

NOTE_9_CONTROLLING_AND_NONCONT4

NOTE 9 - CONTROLLING AND NONCONTROLLING INTERESTS - Unaudited Proforma Results of Operations (Details) (USD $)	12 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
Total Revenues - Net	$49,141,814	$39,444,419
Net Income - Controlling Interests	8,678,542	5,776,481
Weighted Average Basic Shares Outstanding	5,933,318	5,778,695
Common Stock
Net Income - Controlling Interests	8,107,367	5,392,212
Weighted Average Basic Shares Outstanding	5,933,318	5,778,695
Weighted Average Diluted Shares Outstanding	6,060,822	5,906,199
Class A Non-Voting Preferred
Net Income - Controlling Interests	145,467	97,863
Weighted Average Basic Shares Outstanding	382,513	382,513
Weighted Average Diluted Shares Outstanding	382,513	382,513
Health Diagnostics Management LLC (HDM)
Total Revenues - Net	69,723,542	68,725,401
Net Income - Controlling Interests	17,442,337	-19,292,852
Weighted Average Basic Shares Outstanding	5,933,318	5,778,695
Weighted Average Diluted Shares Outstanding	6,060,822	5,909,199
Health Diagnostics Management LLC (HDM) \| Common Stock
Net Income Available to Stockholders	16,294,377	-19,292,852
Basic Net Income Per Common Share Available to Common Stockholders	2.75	-3.34
Diluted Net Income Per Common Share Available to Common Stockholders	2.69	-3.34
Health Diagnostics Management LLC (HDM) \| Class A Non-Voting Preferred
Net Income Available to Stockholders	855,597
Health Diagnostics Management LLC (HDM) \| Class A Non-Voting Preferred
Net Income Available to Stockholders	292,363
Basic Net Income Per Common Share Available to Common Stockholders	0.76
Diluted Net Income Per Common Share Available to Common Stockholders	$0.76
Weighted Average Basic Shares Outstanding	382,513	382,513
Weighted Average Diluted Shares Outstanding	382,513	382,513

NOTE_9_CONTROLLING_AND_NONCONT5

NOTE 9 - CONTROLLING AND NONCONTROLLING INTERESTS - HDM Members Equity (Details) (HDM Equity, USD $)	12 Months Ended
	Jun. 30, 2013
Class A Member
Opening Membersb Equity	$0
Share of Net Income	543,225
Contributions	19,800,000
Distributions	-816,750
Ending Membersb Equity at June 30, 2013	19,526,475
Class B Member
Opening Membersb Equity	0
Share of Net Income	1,397,080
Contributions	20,200,000
Ending Membersb Equity at June 30, 2013	$20,763,830

NOTE_9_CONTROLLING_AND_NONCONT6

NOTE 9 - CONTROLLING AND NONCONTROLLING INTERESTS - Members Equity (Details) (HDM and Imperial Equity, USD $)	12 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
Class A Members
Opening Membersb Equity	$4,918,365	$6,069,642
Share of Net Income	959,254	1,128,723
Contributions to Members'Equity
Distributions to Members' Equity	-853,200	-1,080,000
Redemption	-1,424,900	-1,200,000
Ending Membersb Equity at June 30,	3,599,519	4,918,365
Class B Members
Opening Membersb Equity	3,824,945	208,925
Share of Net Income	3,947,836	3,616,020
Contributions to Members'Equity
Distributions to Members' Equity
Redemption
Ending Membersb Equity at June 30,	$7,772,781	$3,824,945

NOTE_10_LONGTERM_DEBT_NOTES_PA2

NOTE 10 - LONG-TERM DEBT, NOTES PAYABLE AND CAPITAL LEASES Long-Term Debt, Notes Payable And Capital Leases - (Details) (USD $)	Jun. 30, 2013	Jun. 30, 2012
Debt Disclosure [Abstract]
Notes payable of $580,000 requiring aggregate monthly payments of $20,106, including interest at a rate of 15% per annum through June 2013.		$214,355
Note payable requiring monthly payments of interest at a rate of 7% until May 2009 followed by 240 monthly payments of $4,472 through October 2026. The loan is collateralized by a building with a net book value of $720,841 as of June 30, 2013.	461,648	481,615
Note payable requiring monthly payments of $12,150, including interest at a rate of 5% per annum through January 2014, seven monthly payments of $31,000 commencing February 2014 and a final payment of $5,091 in September 2014.	271,340	423,280
Note payable from the Fair Haven acquisition requires three monthly payments of $15,000, twelve monthly payments of $20,000 and six monthly payments of $25,000, including interest at a rate of 8.58% per annum through November 2011 then 6 payments of $25,000. The loan is collateralized by equipment which, as of June 30, 2013, has been fully depreciated.		42,500
Note payable from the Fair Haven acquisition requires monthly payments of $21,000, including interest at a rate of 4.5% per annum through February 2011 and a final payment of $533,783 in March 2011. The loan is collateralized by equipment which, as of June 30, 2013, has been fully depreciated.		187,707
Note payable from the Fair Haven acquisition requires monthly payments of $18,850, including interest at a rate of 11.2% per annum through January 2014. The loan is collateralized by equipment with a net book value of $95,026 as of June 30, 2013.	127,173	326,890
Note payable requiring monthly principal installments of $4,100 and interest computed on the unpaid principal amount at a rate of 5% per annum through April 2017. The note is secured by certain assets of the Company.	188,600	237,800
Note payable of $400,000 entered into for the purchase of 34.2% interest in a management company requiring payments of $100,000 on January 2, 2012 and $300,000 on January 2, 2013, including interest at a rate of 10% per annum through January 2013. The lender had a security interest in Imperialbs members interest until the note was paid in full.		300,000
The revolving credit note is due by March 5, 2016. The Company can prepay the loan in whole or part in multiples of $100,000 at any time without penalty. The note bears interest at a rate of 4% per annum and is payable monthly. The loan is collateralized by substantially all of the Companybs assets. The loan also contains certain financial covenants that must be met on a periodic basis.	2,400,000
The term loan is payable with interest only for 6 consecutive months commencing at the inception of the loan followed by 60 consecutive monthly installments, commencing October 1, 2013. The term loan bears interest at 4.75% per annum and is payable monthly. The loan is collateralized by substantially all of the Companybs assets. The loan also contains certain financial covenants that must be met on a periodic basis.	11,000,000
Note payable requiring 12 consecutive interest only payments commencing at the inception of the loan followed by 48 consecutive monthly payments, commencing May 1, 2014. The note bears interest at a rate of 4.75% per annum and is payable monthly. The loan is collateralized by substantially all of the Companybs assets. The loan also contains certain financial covenants that must be met on a periodic basis.	689,646
Other (including capital leases for property and equipment).	634,367	416,750
Less: Current portion	-2,885,769	-1,853,623
Long Term Debt and Capital Lease Obligations	$12,887,005	$777,274

NOTE_10_LONGTERM_DEBT_NOTES_PA3

NOTE 10 - LONG-TERM DEBT, NOTES PAYABLE & CAPITAL LEASES - Maturities Of Long-Term Debt Over 5 Years - (Details) (USD $)	Jun. 30, 2013
Debt Disclosure [Abstract]
2014	$2,885,769
2015	2,488,426
2016	4,882,554
2017	2,440,100
2018	2,372,503
Thereafter	703,422
Long-Term Debt and Capital Leases Including Current Portion	$15,772,774

NOTE_11_INCOME_TAXES_Component

NOTE 11 - INCOME TAXES - Components Of Current (Benefit) Provision For Income Taxes - (Details) (USD $)	12 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
Income Tax Disclosure [Abstract]
Current: Federal	($125,000)	($112,000)
Current: State	-71,001	-29,125
Total Current Taxes	-196,001	-141,125
Deferred: Federal	2,336,454
Deferred: State	137.438
Total Deferred taxes	2,473,892
Benefit (Provision) for Income Taxes	$2,277,891	($141,125)

NOTE_11_INCOME_TAXES_Significa

NOTE 11 - INCOME TAXES - Significant Components Of Company's Deferred Tax Assets And Liabilities - (Details) (USD $)	Jun. 30, 2013	Jun. 30, 2012
Income Tax Disclosure [Abstract]
Deferred tax assets: Allowance for doubtful accounts	$6,139,291	$4,656,468
Non Deductible Accruals	264,062	221,897
Net operating carryforwards	58,052,831	61,772,391
Tax credit carryforward	5,873,204	5,769,943
Property and equipment and Depreciation	1,070,291	1,990,284
Inventory	84,136
Total Deferred Tax Assets	71,483,815	74,410,983
Valuation allowance	-68,548,065	-73,754,414
Total deferred tax assets	2,935,750	656,569
Deferred tax liabilities: Inventory		-51,109
Capitalized software development costs	-461,858	-605,460
Total deferred tax liabilities	-461,858	-656,566
Net deferred tax liabilities	$2,473,892

NOTE_11_INCOME_TAXES_Income_Ta

NOTE 11 - INCOME TAXES - Income Tax Rate Reconciliation (Details)	12 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
Note 11 - Income Taxes - Income Tax Rate Reconciliation Details
Taxes at federal statutory rate	3400.00%	-3400.00%
State and local income taxes (benefit), net of federal benefit	600.00%	-600.00%
Permanent differences taxes	60.00%
(Decrease) increase in the valuation allowance and true ups	-7620.00%	4080.00%
Effective income tax rate	-3560.00%	200.00%

NOTE_12_OTHER_CURRENT_LIABILIT2

NOTE 12 - OTHER CURRENT LIABILITIES - Other Current Liabilities - (Details) (USD $)	Jun. 30, 2013	Jun. 30, 2012
Payables and Accruals [Abstract]
Accrued salaries, commissions and payroll taxes	$710,897	$569,966
Accrued interest	-117,480	-190,712
Litigation accruals	809,349	493,349
Sales tax payable	2,858,652	2,764,297
Legal and other professional fees	569,049	577,435
Accounting fees	305,000	345,000
Insurance premiums	13,443	12,634
Interest and penalty - sales tax	2,321,858	2,115,539
Penalty - 401k plan	250,000	250,000
Other	390,968	166,486
Total Other Current Liabilities	$8,494,361	$7,693,241

NOTE_13_COMMITMENTS_AND_CONTIN2

NOTE 13 - COMMITMENTS AND CONTINGENCIES - Future Minimums Operating Lease Commitments - (Details) (USD $)	Jun. 30, 2013
Commitments and Contingencies Disclosure [Abstract]
Facilities And Equipment (Operating Lease) Due in 2014	$4,211,719
Facilities And Equipment (Operating Lease) Due in 2015	3,586,189
Facilities And Equipment (Operating Lease) Due in 2016	2,874,483
Facilities And Equipment (Operating Lease) Due in 2017	1,208,342
Facilities And Equipment (Operating Lease) Due in 2018	835,680
Facilities And Equipment (Operating Lease) Due Thereafter	1,245,804
Total minimum obligations	$13,962,217

NOTE_13_COMMITMENTS_AND_CONTIN3

NOTE 13 - COMMITMENTS AND CONTINGENCIES - Stipulation Agreements - (Details) (USD $)	Jun. 30, 2013
Commitments and Contingencies Disclosure [Abstract]
2014	$419,766
2015	96,000
2016	96,000
2017	96,000
2018	88,000
Total Stipulation Agreements	$795,766

NOTE_14_OTHER_INCOME_Other_Inc

NOTE 14 - OTHER INCOME - Other Income - (Details) (USD $)	12 Months Ended
NOTE 14 - OTHER INCOME - Other Income - (Details) (USD $)	Jun. 30, 2013	Jun. 30, 2012
Other Income and Expenses [Abstract]
(Loss) income from investment	($48,777)
Litigation settlement	716,250	56,194
Gain on sale of equipment	557,473
Impairment of management agreement	-357,500
Other expense	-141,958	-11,138
Total Other Income	$725,488	$45,056

NOTE_15_SUPPLEMENTAL_CASH_FLOW2

NOTE 15 - SUPPLEMENTAL CASH FLOW INFORMATION - Supplemental Cash Flow From Business Combination - (Details) (USD $)	Jun. 30, 2013	Jun. 30, 2012	Mar. 05, 2013	Mar. 05, 2013	Mar. 05, 2013
			Health Diagnostics Management LLC (HDM)	Health Diagnostics Management LLC (HDM)	Health Diagnostics Management LLC (HDM)
				Management fee receivable	Medical receivables
Assets acquired:
Account Receivable				$6,667,259	$7,389,953
Prepaid expenses and other current assets	1,054,551	341,878	10,262
Property and equipment			14,912,650
Intangible assets			9,200,000
Goodwill	1,767,098		1,767,098
Other assets			332,949
Total assets acquired			40,280,171
Less liabilities assumed:
Other current liabilities	-8,494,361	-7,693,241	6,323
Long term debt	-634,367	-416,750	273,848
Total liabilities assumed			$280,171

NOTE_17_SEGMENT_AND_RELATED_IN2

NOTE 17 - SEGMENT AND RELATED INFORMATION - Segment and Related Information - (Details) (USD $)	12 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
Net revenues from external customers	$49,141,814	$39,444,419
Intersegment net revenues	1,200,000	810,000
Income from operations	7,535,747	7,206,551
Depreciation and amortization	2,421,177	2,230,250
Compensatory element of stock issuances	415,021	180,418
Total identifiable assets	73,150,650	33,615,468
Capital expenditures	25,407,939	1,227,372
Manufacturing And Servicing Of Medical Equipment
Net revenues from external customers	14,891,075	18,707,006
Intersegment net revenues	1,200,000	810,000
Income from operations	139,390	2,666,574
Depreciation and amortization	541,551	697,100
Compensatory element of stock issuances	415,021	155,068
Total identifiable assets	15,071,225	15,144,291
Capital expenditures	237,636	404,530
Management of Diagnostic Imaging Centers
Net revenues from external customers	34,250,739	20,737,413
Income from operations	7,396,357	4,539,977
Depreciation and amortization	1,879,626	1,533,150
Compensatory element of stock issuances		25,350
Total identifiable assets	58,079,425	18,471,177
Capital expenditures	$25,170,303	$822,842

NOTE_17_SEGMENT_AND_RELATED_IN3

NOTE 17 - SEGMENT AND RELATED INFORMATION - Export Product Sales - (Details)	12 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
Foreign Product Sales	3.80%	17.00%
Holland
Foreign Product Sales	0.00%	0.10%
England
Foreign Product Sales	3.60%	16.90%
Germany
Foreign Product Sales	0.10%

NOTE_17_SEGMENT_AND_RELATED_IN4

NOTE 17 - SEGMENT AND RELATED INFORMATION - Foreign Service and Repair Fees - (Details)	12 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
Foreign Service and Repair fees	8.20%	9.90%
Spain
Foreign Service and Repair fees	0.90%	0.80%
Puerto Rico
Foreign Service and Repair fees	1.00%	0.90%
Switzerland
Foreign Service and Repair fees	1.10%	1.00%
Germany
Foreign Service and Repair fees		0.30%
England
Foreign Service and Repair fees	2.00%	1.80%
Holland
Foreign Service and Repair fees	2.20%	2.60%
Scotland
Foreign Service and Repair fees		0.70%
Canada
Foreign Service and Repair fees		0.80%
Australia
Foreign Service and Repair fees	1.00%	0.40%
Libya
Foreign Service and Repair fees		0.20%
Greece
Foreign Service and Repair fees		0.40%

NOTE_18_ALLOWANCE_FOR_DOUBTFUL2

NOTE 18 - ALLOWANCE FOR DOUBTFUL ACCOUNTS - Allowance For Doubtful Accounts (Details) (USD $) (USD $)	12 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
Receivables from equipment sales and service contracts
Additions	($92,454)	$100,442
Deductions	1,503,171	25,249
Balance Beginning	1,777,794	1,852,987
Balance Ending	1,852,987	1,777,794
Management fee receivable
Additions	1,636,975	950,000
Deductions
Balance Beginning	6,508,345	7,458,345
Balance Ending	7,458,345	6,508,345
Management fee receivable from related medical practices
Additions
Deductions
Balance Beginning	403,047	403,047
Balance Ending	403,047	403,047
Medical receivables
Additions	2,584,669
Deductions
Balance Beginning
Balance Ending
Advance and notes to related parties
Additions
Deductions	37,412	25,000
Balance Beginning	264,791	239,791
Balance Ending	239,791	264,791
Notes Receivable
Additions
Deductions	65,000
Balance Beginning	65,000	65,000
Balance Ending	$65,000	$65,000

NOTE_1_DESCRIPTION_OF_BUSINESS1

NOTE 1 - DESCRIPTION OF BUSINESS, LIQUIDITY AND CAPITAL RESOURCES (Details Narrative) (USD $)	Sep. 05, 2013
In Thousands, unless otherwise specified	Sep. 05, 2013
Note 1 - Description Of Business Liquidity And Capital Resources Details Narrative
Cost of Majority Interest for Health Diagnostics Management LLC	$40,000

NOTE_2_SUMMARY_OF_SIGNIFICANT_6

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	12 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
Maintenance and Repair Expenses	$598,000	$371,000
Impairment as a result of closing scanning center	357,500
Advertising Costs	835,000	715,000
Shipping and Handling expense	5,838	26,425
Cash on deposit in bank	6,030,000
CashFDICInsuredAmount	250,000
Net revenues from related parties as a percentage of consolidated net revenues	15.00%	17.00%
Net management fee receivables from the related medical practices of the consolidated accounts receivable	$9	$13
Diagnostic Imaging Facility
Contractual fees for services rendered minimum	35,000
Contractual fees for services rendered maximum	241,000
Medical Equipment
Contractual fees for services rendered minimum	2,000
Contractual fees for services rendered maximum	$19,000

NOTE_3_ACCOUNTS_RECEIVABLE_MED3

NOTE 3 - ACCOUNTS RECEIVABLE, MEDICAL RECEIVABLE AND MANAGEMENT AND OTHER FEES RECEIVABLE - (Details Narrative)	12 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
Note 3 - Accounts Receivable Medical Receivable And Management And Other Fees Receivable - Details Narrative
Percentage of PC's net revenue derived from no-fault and personal injury protection claims	4100.00%	3800.00%
Percentage of consolidated net revenue from management fees	1500.00%	1700.00%

NOTE_6_PROPERTY_AND_EQUIPMENT_2

NOTE 6 - PROPERTY AND EQUIPMENT- (Details Narrative) (USD $)	12 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
Depreciation and amortization	$2,421,177	$2,230,250
Property and Equipment
Depreciation and amortization	1,554,458	1,677,186
Diagnostic Equipment under Capital Leases
Depreciation and amortization	248,123	646,620
Accumulated depreciation and amortization	$525,281	$1,074,152

NOTE_7_OTHER_INTANGIBLE_ASSETS5

NOTE 7 - OTHER INTANGIBLE ASSETS - (Details Narrative) (USD $)	12 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
Weighted average amortization period (years)	11 years 73 days
Patents and Copyrights
Amortization other intangible assets	$168,631	$156,310
Capitalized software development costs
Amortization other intangible assets	35,350	360,087
Management Agreement
Amortization other intangible assets	100,833	36,667
Non-competition agreements
Amortization other intangible assets	195,238	0
Customer Relationships
Amortization other intangible assets	$66,667	$0

NOTE_8_CAPITAL_STOCK_Details_N

NOTE 8 - CAPITAL STOCK - (Details Narrative) (USD $)	12 Months Ended
NOTE 8 - CAPITAL STOCK - (Details Narrative) (USD $)	Jun. 30, 2013	Apr. 23, 2010	Jul. 01, 2002
Note 8 - Capital Stock - Details Narrative
Stock reserved for Stock Bonus Plan		$2,000,000
Common Stock available under Stock Bonus Plan	1,005,075
Shares issued under Stock Bonus Plan	67,870
FONAR 2002 Plan permitted issuances of stock options			100,000
FONAR 2002 Plan options expired	7,412
FONAR 2002 Plan options outstanding	6,610
FONAR 2005 Plan shares of common stock available	80,000

NOTE_11_INCOME_TAXES_Details_N

NOTE 11 - INCOME TAXES - (Details Narrative) (USD $)	12 Months Ended
NOTE 11 - INCOME TAXES - (Details Narrative) (USD $)	Jun. 30, 2013	Jun. 30, 2012
Note 11 - Income Taxes - Details Narrative
Deferred Tax Asset	$2,935,750
Deferred Tax Liability	461,858
net operating loss carryforwards	142,788,000
research and development tax credit carryforwards	4,298,000
Minimum tax credits	482,000
NY State Tax credit carryforwards	1,139,000
valuation allowance for deferred tax assets	($5,206,000)	($2,714,000)

NOTE_13_COMMITMENTS_AND_CONTIN4

NOTE 13 - COMMITMENTS AND CONTINGENCIES - (Details Narrative) (USD $)	12 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
Note 13 - Commitments And Contingencies - Details Narrative
Rent Expense	$4,035,000	$2,253,000
Early termination Expense rent	690,000	0
Gain on Litigation settlement (Golden Triangle)	755,500
Settlement of Case (Jack Shapiro)	323,000
Settlement of Case (Matt Malek Madison)	300,000
Recorded sales tax obligations - principal	2,648,000
Recorded sales tax obligations - interest and penalties	2,322,000
Recorded provisions for penalties - Department of Labor and Internal Revenue Service regulations concerning the requirements to file Form 5500 to report activity of its 401K Employee Benefit Plan.	$250,000

NOTE_15_SUPPLEMENTAL_CASH_FLOW3

NOTE 15 - SUPPLEMENTAL CASH FLOW INFORMATION - (Details Narrative) (USD $)	12 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
Note 15 - Supplemental Cash Flow Information - Details Narrative
Interest paid	$389,907	$168,062
Income taxes paid	$277,000	$116,125

NOTE_16_DUE_TO_RELATED_MEDICAL1

NOTE 16 - DUE TO RELATED MEDICAL PRACTICES - (Details Narrative) (Tallahassee Scanning Services, PA, USD $)	1 Months Ended
	Jun. 30, 2009	Jun. 30, 2013	Jun. 30, 2012
Tallahassee Scanning Services, PA
Equipment Purchased	$550,000
interest rate/ annum	10.41%
monthly payment amount	18,769
payment period	3 years
Payment start date	18-Oct-09
Unpaid Balance		$134,880	$134,880

NOTE_19_SUBSEQUENT_EVENTS_Deta

NOTE 19 - SUBSEQUENT EVENTS - (Details Narrative) (USD $)	3 Months Ended
NOTE 19 - SUBSEQUENT EVENTS - (Details Narrative) (USD $)	Sep. 30, 2013
Costs and Expenses
Common shares issued	15,000
Shares value (USD$)	$109,950
Employees and Consultants Compensation
Common shares issued	3,443
Shares value (USD$)	$19,315