SunLink Health Systems (SSY) 10-K 27 Sep 21 2021 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Jun. 30, 2021	Sep. 23, 2021	Dec. 31, 2020
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Jun. 30, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Entity Registrant Name	SUNLINK HEALTH SYSTEMS INC
Entity Central Index Key	0000096793
Current Fiscal Year End Date	--06-30
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Shell Company	false
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	false
Entity Common Stock, Shares Outstanding		6,924,151
Entity Public Float			$ 6,598,017
Entity File Number	1-12607
Entity Incorporation, State or Country Code	OH
Entity Tax Identification Number	31-0621189
Entity Address, Address Line One	900 Circle 75 Parkway
Entity Address, Address Line Two	Suite 690
Entity Address, City or Town	Atlanta
Entity Address, State or Province	GA
Entity Address, Postal Zip Code	30339
City Area Code	770
Local Phone Number	933-7000
Document Annual Report	true
Document Transition Report	false
Documents Incorporated by Reference	Portions of the registrant’s definitive Proxy Statement to be filed under Regulation 14A in connection with the Annual Meeting of Shareholders of SunLink Health Systems, Inc., scheduled to be held on November 10, 2021, have been incorporated by reference into Part III of this Report. The Proxy Statement or an amendment to this Annual Report will be filed with the Securities and Exchange Commission within 120 days after June 30, 2021.
Common Stock [Member]
Document Information [Line Items]
Trading Symbol	SSY
Title of 12(b) Security	Common Shares without par value
Security Exchange Name	NYSEAMER
Preferred Share Purchase Rights [Member]
Document Information [Line Items]
No Trading Symbol Flag	true
Title of 12(b) Security	Preferred Share Purchase Rights
Security Exchange Name	NONE

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2021	Jun. 30, 2020
CURRENT ASSETS:
Cash and cash equivalents	$ 9,962	$ 11,184
Receivables	4,189	4,315
Inventory	1,890	1,866
Employee retention credits receivable	3,586	0
Prepaid expenses and other assets	2,314	2,558
Total current assets	21,941	19,923
PROPERTY, PLANT AND EQUIPMENT
Land	582	582
Buildings and improvements	6,361	5,363
Equipment and fixtures	13,937	13,804
Property, plant and equipment, at cost	20,880	19,749
Less accumulated depreciation	14,326	14,425
Property, plant and equipment—net	6,554	5,324
NONCURRENT ASSETS:
Intangible assets—net	1,227	1,254
Right of use assets	1,251	970
Other noncurrent assets	591	500
Total noncurrent assets	3,069	2,724
TOTAL ASSETS	31,564	27,971
CURRENT LIABILITIES:
Accounts payable	1,096	872
Current maturities of long-term debt, net of debt issuance costs	3,009	1,401
Accrued payroll and related taxes	1,866	1,969
Accrued sales tax payable	1,966	1,411
Unearned CARES Act funds	437	4,532
Current operating lease liabilities	403	365
Other accrued expenses	888	866
Total current liabilities	9,665	11,416
LONG-TERM LIABILITIES:
Long-term debt	52	1,957
Noncurrent liability for professional liability risks	31	104
Long-term operating lease liabilities	875	607
Other noncurrent liabilities	131	144
Total long-term liabilities	1,089	2,812
COMMITMENTS AND CONTINGENCIES
SHAREHOLDERS’ EQUITY:
Preferred Shares, authorized and unissued, 2,000 shares	0	0
Common Shares, no par value; authorized, 12,000 shares; issued and outstanding, 6,924 shares at June 30, 2021 and 6,899 shares at June 30, 2020	3,463	3,450
Additional paid-in capital	10,700	10,713
Retained earnings (loss)	6,809	(81)
Accumulated other comprehensive loss	(162)	(339)
Total Shareholders’ Equity	20,810	13,743
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	$ 31,564	$ 27,971

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2021	Jun. 30, 2020
Statement Of Financial Position [Abstract]
Preferred shares, authorized	2,000,000	2,000,000
Preferred shares, unissued	2,000,000	2,000,000
Common shares, without par value
Common shares, authorized	12,000,000	12,000,000
Common shares, issued	6,924,000	6,899,000
Common shares, outstanding	6,924,000	6,899,000

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Earnings and Loss - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Net Revenues	$ 40,685	$ 47,813
Costs and expenses:
Salaries, wages and benefits	13,797	19,563
Supplies	989	1,215
Other operating expenses	4,029	3,366
Rent and lease expense	553	601
Depreciation and amortization	1,361	1,450
Operating profit (loss)	1,871	(329)
Other income (expense):
Federal stimulus - Pandemic relief funds	4,880	54
Forgiveness of PPP loans and accrued interest	264	0
Interest income (expense), net	(28)	(29)
Loss on extinguishment of debt—net	0	(178)
Gain on sale of assets—net	13	192
Earnings (loss) from continuing operations before income taxes	7,000	(290)
Income tax expense (benefit)	63	296
Earnings (Loss) from continuing operations	6,937	(586)
Loss from discontinued operations, net of income taxes	(47)	(554)
Net earnings (loss)	6,890	(1,140)
Other comprehensive income (loss)	177	(86)
Comprehensive earnings (loss)	$ 7,067	$ (1,226)
Continuing operations:
Basic	$ 1	$ (0.08)
Diluted	0.99	(0.08)
Discontinued operations:
Basic	(0.01)	(0.08)
Diluted	(0.01)	(0.08)
Net earnings (loss):
Basic	1	(0.16)
Diluted	$ 0.99	$ (0.16)
Weighted-average common shares outstanding:
Basic	6,907	6,957
Diluted	6,989	6,957
Product [Member]
Costs and expenses:
Cost of goods sold	$ 15,614	$ 19,023
Service [Member]
Costs and expenses:
Cost of goods sold	$ 2,471	$ 2,924

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Total	Common Shares [Member]	Additional Paid-in Capital [Member]	Retained Earnings (Loss) [Member]	Accumulated Other Comprehensive Loss [Member]
Beginning Balance at Jun. 30, 2019	$ 15,043	$ 3,493	$ 10,744	$ 1,059	$ (253)
Beginning Balance,Shares at Jun. 30, 2019		6,987,000
Net earnings (loss)	(1,140)	$ 0	0	(1,140)	0
Minimum pension liability adjustment	(86)	0	0	0	(86)
Share-based compensation	28	$ 0	28	0	0
Share-based compensation, shares		0
Shares repurchased	$ (102)	$ (43)	(59)	0	0
Shares repurchased, shares		(88,000)
Share options exercised, Shares	0
Ending Balance at Jun. 30, 2020	$ 13,743	$ 3,450	10,713	(81)	(339)
Ending Balance, Shares at Jun. 30, 2020	6,899,000	6,899,000
Net earnings (loss)	$ 6,890	$ 0	0	6,890	0
Minimum pension liability adjustment	$ 177	0	0	0	177
Shares repurchased, shares	(87,534)
Share options exercised	$ 0	$ 13	(13)	0	0
Share options exercised, Shares	70,000	25,000
Ending Balance at Jun. 30, 2021	$ 20,810	$ 3,463	$ 10,700	$ 6,809	$ (162)
Ending Balance, Shares at Jun. 30, 2021	6,924,000	6,924,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
CASH FLOWS FROM OPERATING ACTIVITIES
Net earnings (loss)	$ 6,890	$ (1,140)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation and amortization	1,361	1,450
Forgiveness of PPP loans	(264)	0
Share-based compensation	0	28
Gain on disposal of property, plant and equipment	(13)	(192)
Change in assets and liabilities:
Receivables	126	400
Inventory	(24)	150
Employee retention credits receivable	(3,586)	0
Prepaids and other assets	12	10
Accounts payable and accrued expenses	403	(1,838)
Deferred relief funds	(4,095)	4,532
Accrued sales taxes	555	569
Net cash provided by operating activities	1,365	3,969
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from sale of property, plant & equipment	43	559
Expenditures for property, plant and equipment—continuing operations	(2,595)	(1,185)
Net cash used in investing activities	(2,552)	(626)
CASH FLOWS FROM FINANCING ACTIVITIES:
Repurchase of common shares	0	(102)
Proceeds from new long-term debt	0	3,234
Payment of long-term debt	(35)	(3,033)
Net cash provided by (used in) financing activities	(35)	99
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(1,222)	3,442
CASH AND CASH EQUIVALENTS:
Beginning of year	11,184	7,742
End of year	9,962	11,184
Non-cash investing and financing activities
Assets acquired in exchange for note receivable	0	371
Right-of-use assets obtained for lease liabilities	1,179	1,498
Cash paid for (received from):
Income taxes	293	(349)
Interest	$ (1)	$ 6

Schedule II-Valuation and Quali

Schedule II-Valuation and Qualifying Accounts	12 Months Ended
	Jun. 30, 2021
Valuation And Qualifying Accounts [Abstract]
Schedule II-Valuation and Qualifying Accounts	SUNLINK HEALTH SYSTEMS, INC. AND SUBSIDIARIES SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS (amounts in thousands) Deferred Income Tax Asset Valuation Allowance Balance at Beginning Of Year Charged to Cost and Expenses/ (Benefit) Currency Translation/ Acquisition/ (Disposition) Deductions from Reserves Balance at End of Year Year Ended June 30, 2021 $ 8,389 $ 0 $ 0 $ (1,689 ) $ 6,700 Year Ended June 30, 2020 $ 8,625 $ 0 $ 0 $ (236 ) $ 8,389

Business Operations

Business Operations	12 Months Ended
	Jun. 30, 2021
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Business Operations	1. BUSINESS OPERATIONS SunLink Health Systems, Inc., through subsidiaries (“SunLink”, “we”, “our”, “ours”, “us” or the “Company”), owns businesses which are providers of healthcare services in certain markets in the United States. SunLink’s business is composed of the ownership of two business segments: Healthcare Services • A subsidiary which owns and operates Trace Regional Hospital and Trace Expended Care and Rehabilitation Center (“Trace”), an 84 licensed-bed acute care hospital, located in Houston, Mississippi, which includes an 18-bed geriatric psychology unit (“GPU”), and a 66-bed extended care and rehabilitation center. This facility focuses primarily on senior healthcare services. • A subsidiary, SunLink Health Systems Technology (“SHST Technology”), which provides information technology (“IT”) to outside customers and to SunLink subsidiaries. • A subsidiary which owns approximately five (5) acres of unimproved land in Houston, Mississippi • A subsidiary which owns approximately 25 acres of unimproved land in Ellijay, Georgia. Pharmacy The Pharmacy segment, which is composed of four operational areas: • Retail pharmacy products and services, consisting of retail pharmacy sales conducted in rural markets at two locations in Louisiana • Institutional pharmacy services consisting of the provision of specialty and non-specialty pharmaceutical and biological products to institutional clients or to patients in institutional settings, such as extended care and rehabilitation centers, nursing homes, assisted living facilities, behavioral and specialty hospitals, hospice, and correctional facilities. • Non-institutional Pharmacy services consisting of the provision of specialty and non-specialty pharmaceutical and biological products to clients or patients in non-institutional settings including private residential homes. • Durable medical equipment products and services (“DME”), consisting primarily of the sale and rental of products for institutional clients or to patients in institutional settings and patient-administered home care. SunLink subsidiaries have conducted the Healthcare Services business since 2001 and the Pharmacy operations since 2008. Our Pharmacy segment currently is operated through Carmichael’s Cashway Pharmacy, Inc. (“Carmichael”), a subsidiary of our SunLink ScriptsRx, LLC subsidiary. Throughout these notes to the consolidated financial statements, SunLink Health Systems, Inc., and its consolidated subsidiaries are referred to on a collective basis as “SunLink”, “we”, “our”, “ours”, “us” or the “Company.” This drafting style is not meant to indicate that the publicly traded Company or any particular subsidiary of the Company owns or operates any asset, business or property. The operations and businesses described in this filing are owned and operated by distinct and indirect subsidiaries of SunLink Health System, Inc. COVID-19 Pandemic and CARES Act Funding COVID-19 was declared a global pandemic by the World Health Organization on March 11, 2020. We have been monitoring the COVID-19 pandemic and its impact on our operations, and we have taken significant steps intended to minimize the risk to our employees and patients. Certain employees have been working remotely, but we believe these remote work arrangements have not materially affected our ability to maintain critical business operations, which are being conducted substantially in accordance with our understanding of applicable government health and safety protocols and guidance issued in response to the COVID-19 pandemic, although such protocols and guidance are recent, rapidly changing and at times, unclear. Nevertheless, as in many healthcare environments, we have experienced COVID-19 illness, including deaths, and some employees have tested positive and were placed on leave or in quarantine. In late December 2020, we began receiving allotments of COVID-19 vaccine and have vaccinated patients, providers, employees, and staff in accordance with the protocols and guidelines in the states where we operate. Not all such individuals have been vaccinated to date and some individuals have not consented to vaccination. In our Healthcare businesses, we have experienced material reductions in demand and net revenues due to the COVID-19 outbreak. There appears to be minimal current demand for extended care and rehabilitation center admissions and clinic visits, and hospital services have substantially decreased. The availability and cost of medical supplies have adversely affected our Healthcare businesses, especially with respect to access to personal protective equipment, cleaning supplies and COVID-19 testing materials. We continue to monitor supplies and seek additional sources of many supply items. A reduction in the availability of qualified employees has also occurred and despite good faith efforts to do so, we have not yet been able to rehire or fully replace staff reductions which were previously furloughed, laid off or retired. Since the beginning of the COVID-19 pandemic, our Pharmacy business has experienced reduced sales trends in certain areas, increased costs and reduced staff. Many of our primary physician referral sources have been operating at substantially reduced capacity. Until these referral sources are at full capacity, we believe the COVID-19 pandemic will continue to affect the demand for DME products and Retail and Institutional Pharmacy drugs and products. Reductions in employee hours have been made in response to the lower demand. Extended care and rehabilitation centers nursing home admissions and other customers of such Institutional Pharmacy services are currently being adversely affected by the spreading of the COVID-19 pandemic, and this may be expected to have a further negative effect on such demand. Our Institutional Pharmacy services have experienced increased costs and operational inefficiencies due to measures taken to protect our employees and by access controls and other restrictions implemented by our institutional customers. The impact of the COVID-19 pandemic has negatively affected our supply processes, especially with respect to access to respiratory equipment and certain personal protective equipment and cleaning products. We believe the effect of the COVID–19 pandemic and public and governmental responses to it negatively affected our last six fiscal quarters results. During the period April 1, 2020 through June 30, 2021, our Healthcare and Pharmacy segments received $5,370 in general and targeted Provider Relief Fund (“PRF”) distributions. During the quarter ended June 30, 2020, we also received $3,234 in Paycheck Protection Program (“PPP”) loans administered by the SBA. Both the PRF and PPP funds are provided for under the CARES Act and we have received a total of $8,604 of such funding. The distributions from the PRF are not subject to repayment provided we are able to attest to and comply with the terms and conditions of the funding, including demonstrating that the funds received have been used for designated, allowable healthcare-related expenses and capital expenditures attributable to COVID-19 and for “Lost Revenues” as defined by HHS. Such PRF are accounted for as government grants and are recognized on a systematic and rational basis once there is reasonable assurance that the applicable terms and conditions required to retain the funds has been met. On June 11, 2021, revised HHS guidance was released which revised reporting requirements for recipients of PRF through HHS’ PRF Reporting Portal (“PRP). PRF received from April 10, 2020 to June 30, 2020 had a deadline to use the funds of June 30, 2021 and the usage is required to be reported to the PRP by September 30, 2021. PRF received from July 1, 2020 to December 31, 2020 has a deadline to use the funds of December 31, 2021 and the usage is required to be reported to the PRP by March 31. 2022. PRF received from January 1, 2021 to June 30, 2021 has a deadline to use the funds of June 30, 2022 and the usage is required to be reported to the PRP by September 30, 2022. We intend report to HHS by September 30, 2021 the usage of the funds consisting of amounts used for defined COVID-19 expenses and for defined Lost Revenues. Of the $5,370 of PRF s received during the period April 1, 2020 through June 30, 2021, we are reporting $4,933 of PRF as other income in our consolidated statement of operations for our fiscal year ended June 30, 2021 related to COVID-19 related expenses and Lost Revenues. The unrecognized amount of PRF are recorded under the caption “Unearned CARES Act Funds” in our consolidated balance sheets. We will continue to monitor compliance with the terms and conditions of the PRF and the impact of the pandemic on our revenues and expenses. If we are unable to attest to or comply with current or future terms and conditions, and there is no assurance we will be able to do so, our ability to retain some or all of the PRF received may be impacted, and we may have to return the unutilized portion of those funds, if any, in the future. PPP loan forgiveness is available if the loans were used to pay wages, rent, utilities and interest on certain debt during the 24-week period following receipt of the loan proceeds, subject to Federally-established terms and conditions. During the quarter ended June 30, 2021, $261 of our PPP loans and $3 of related accrued interest were forgiven by the SBA and $264 was recorded as income relating to the PPP loan forgiveness in the quarter ended June 30, 2021. In July and August 2021, we received notification that the remaining outstanding $2,972 of PPP loans and $38 of related accrued interest was forgiven by the SBA. During the quarter ended September 30, 2021, we expect to record $3,010 of income for PPP loan forgiveness. The Taxpayer Certainty and Disaster Tax Relief Act of 2020, enacted December 27, 2020, made a number of changes to employer retention tax credits previously made available under the CARES Act, including modifying and extending the Employee Retention Credit (“ERC”) through June 30, 2021. As a result of the new legislation eligible employers can now claim a refundable tax credit against the employer share of Social Security tax equal to 70% of the qualified wages they pay to employees after December 31, 2020 through June 30, 2021. Qualified wages are limited to $10 per employee per calendar quarter in 2021. Thus, the maximum ERC available is $7 per employee per calendar quarter, for a total of $14 in 2021. Going forward, the Company is unable to determine the extent to which the COVID-19 pandemic will continue to affect its assets and operations. Our ability to make estimates of the effect of the COVID-19 pandemic on revenues, expenses or changes in accounting judgments that have had or are reasonably likely to have a material effect on our financial statements is currently limited. The nature and extent of the effect of the COVID-19 pandemic on our balance sheet and results of operations will depend on: the severity and length of the pandemic; government actions to mitigate the pandemic’s effect; regulatory changes in response to the pandemic, especially those that affect our hospital, extended care and rehabilitation center and pharmacy operations; existing and potential government assistance that may be provided; and the requirements of PRF receipts, including our ability to retain such PRF received.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation — The consolidated financial statements include the accounts of SunLink and its subsidiaries. All significant intercompany transactions and balances have been eliminated. Management Estimates —The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Some of the more significant estimates made by management involve reserves for adjustments to net patient service revenues, evaluation of the recoverability of assets, including accounts receivable and intangible assets, and the assessment of litigation and contingencies, including income taxes and related tax asset valuation allowances, all as discussed in more detail in the remainder of these notes to the consolidated financial statements. Actual results could differ materially from these estimates. Net Patient Service Revenue — Effective July 1, 2018, the Company adopted the provisions of Accounting Standards Codification (“ASC”) 606, “Revenue from Contracts with Customers” (“ASC 606”), which supersedes most existing revenue recognition guidance, including industry-specific healthcare guidance, by applying the full retrospective method for all periods presented. ASC 606 provides for a single comprehensive principles-based standard for the recognition of revenue across all industries through the application of the following five-step process: Step 1: Identify the contract(s) with a customer. Step 2: Identify the performance obligations in the contract. Step 3: Determine the transaction price. Step 4: Allocate the transaction price to the performance obligations in the contract. Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation. The adoption of the provisions of ASC 606 had no material impact on the Company’s current or historical financial position, results of operations or cash flows. Additionally, management does not anticipate that the provisions of ASC 606 will have a material impact on the amount or timing of when the Company recognizes revenue prospectively. However, in accordance with ASC 606, the Company now recognizes the majority of its previously reported provision for doubtful accounts, primarily related to its self-pay patient population, as a direct reduction to revenues as an implicit pricing concession, instead of separately as a discrete deduction to arrive at revenue, and the related presentation of the allowance for doubtful accounts has been eliminated for all periods presented. Subsequent material events that alter the payor’s ability to pay are recorded as bad debt expense. The Company’s revenue recognition and accounts receivable policies are more fully described in Note 4. Revenue Recognition and Accounts Receivable. SunLink’s subsidiaries have agreements with third-party payors that provide for payments at amounts different from established charges. Payment arrangements vary and include prospectively determined rates per discharge, reimbursed costs, discounted charges and per diem payments. Patient service revenues are reported as services are rendered at the estimated net realizable amounts from patients, third-party payors, and others. Estimated net realizable amounts are estimated based upon contracts with third-party payors, published reimbursement rates, and historical reimbursement percentages pertaining to each payor type. Estimated reductions in revenues to reflect agreements with third-party payors and estimated retroactive adjustments under such reimbursement agreements are accrued during the period the related services are rendered and are adjusted in future periods as interim and final settlements are determined. Significant changes in reimbursement levels for services under government and private programs could significantly impact the estimates used to accrue such revenue deductions. At June 30, 2021, there were no material claims or disputes with third-party payors. Concentrations of Credit Risk —SunLink’s Healthcare Services segment subsidiaries grant unsecured credit to their patients, most of who reside in the service area of the subsidiaries’ facilities and are insured under third-party agreements. Medicare and Medicaid patient accounts represent SunLink’s only significant concentrations of credit risk. For SunLink’s Healthcare Services segment, Medicare net revenues were approximately 52% and 52% of net revenues for the years ended June 30, 2021 and 2020, respectively. For SunLink’s Healthcare Services segment, Medicaid was approximately 31% and 32% net revenues for the years ended June 30, 2021 and 2020, respectively. SunLink’s Pharmacy segment subsidiary grants unsecured credit to individual customers and institutional customers. Individual customers primarily are insured under third-party agreements, including Medicare and Medicaid, while the institutional customers are granted credit according to their determined credit risk. Medicare receivables were approximately 21% and 23% of the Pharmacy segment’s receivables at June 30, 2021 and 2020, respectively, while Medicaid receivables were approximately 24% and 23% of the Pharmacy segment receivable at June 30, 2021 and 2020, respectively. Cash and Cash Equivalents —Cash and cash equivalents consist of all funds in banks and short-term liquid investments with an original maturity of three months or less. Cash deposited with commercial banks at June 30, 2021 was $9,962, of which approximately $9,140 totaled amounts greater than the federally insured limits. At June 30, 2021, the Company’s cash equivalents included $3,265 of overnight repurchase agreements. The Company accounts for these agreements as cash equivalents in accordance with FASB ASC 305-10-20. The investing of cash in amounts greater than the insurable limits with major well-capitalized financial institutions mitigates the risk of the deposited cash and the certificate of deposit. The overnight repurchase agreements are 102% collateralized by U. S. government backed securities with the Company’s U.S. bank. The U.S. Government backed collateralized securities are of high credit quality which mitigates any significant risk to the credit rating or interest rate risk of the agreements. Inventory —Inventory consists of medical and pharmacy supplies. Medical supplies are valued at the lower of cost or market, using the first-in, first-out method. Pharmacy supplies are stated at the lower of cost (standard cost method), or net realizable value. Use of this method does not result in a material difference from the methods required by generally accepted accounting principles in the United States of America. Accounts Receivable —Substantially all of SunLink’s subsidiaries’ receivables result from providing healthcare services to hospital facility patients and from providing pharmacy services and products to customers. The Company evaluates the valuation of accounts receivable based upon its historical collection trends, as well as its understanding of the nature and collectability of accounts based on their age and other factors. Government Grant Accounting —As a result of the COVID-19 pandemic, SunLink subsidiaries have received grants from the U.S. government under the CARES Act as targeted Provider Relief Funds. We recognize the grants, based on the amounts of COVID-19 related costs and Lost Revenues (as defined) on a systematic and rational basis in the Consolidated Statement of Operations into other income once there is reasonable assurance that we can comply with the relevant conditions of the specific grant and the grant has been or be will be received. The amount of the grant recognized into other income at any point in time is based on the terms of the grant received. Any unearned portions of the grants are deferred and shown as a current liability on our balance sheet. Property, Plant, and Equipment —Property, plant, and equipment, including equipment subject to capital leases, is recorded at cost. Depreciation is recognized over the estimated useful lives of the assets, which range from 3 to 45 years, on a straight-line basis. Generally, furniture and fixtures are depreciated over 5 to 10 years, machinery and equipment over 10 years, and buildings over 25 to 45 years. Leasehold improvements and leased machinery and equipment are depreciated over the lease term or estimated useful life of the asset, whichever is shorter, and range from 5 to 15 years. For the Pharmacy segment, durable medical equipment is depreciated over 3 years. Expenditures for major renewals and replacements are capitalized. Expenditures for maintenance and repairs are charged to operating expense as incurred. When property items are retired or otherwise disposed of, amounts applicable to such items are removed from the related asset and accumulated depreciation accounts and any resulting gain or loss is credited or charged to income. Depreciation expense totaled $1,335 and $1,350 for the years ended June 30, 2021 and 2020, respectively. Leases — On July 1, 2019, the Company adopted cumulative accounting standard updates initially by the Financial Accounting Standards Board (“FASB”) that amended the accounting for leases and are codified as ASC 842. SunLink and its subsidiaries recognize right-of-use assets and lease liabilities for leases with terms greater than 12 months or leases that contain a purchase option that is reasonably certain to be exercised. Leases are classified as either finance or operating leases. This classification whether lease expense is recognized based on an effective interest method or on a straight-line method over the term of the lease. Our right-of-use assets and liabilities primarily relate to office and warehouse facilities, healthcare equipment and office equipment. Certain of our facility leases include one or more option to renew. The exercise of lease renewal options is at our option. None of our lease agreements contain material residual value guarantees. Risk Management —SunLink and its subsidiaries are exposed to various risks of loss from professional liability and other claims and casualties; theft of, damage to, and destruction of assets; business interruption; errors and omissions; employee injuries and illnesses; natural disasters (including earthquakes and hurricanes); and employee health, dental and accident benefits. Commercial insurance coverage is purchased for a portion of claims arising from such matters. When, in management’s judgment, claims are sufficiently identified, a liability is accrued for estimated costs and losses under such claims, net of estimated insurance recoveries except where applicable laws, rules or regulations require us to report the gross estimate of potential or estimated losses. The recorded liability for professional liability risks includes an estimate of liability for claims assumed at the acquisition and for claims incurred after the acquisition of a business. These amounts are based on actuarially determined estimates. The Company self-insures for workers’ compensation risk. The estimated liability for workers’ compensation risk includes estimates of the ultimate costs for both reported claims and claims incurred but not reported. The Company is also self-insured for employee health risks. The estimated liability for employee health risk includes estimates of the ultimate costs for both reported claims and claims incurred but not reported. The Company accrues an estimate of losses resulting from workers’ compensation and professional liability claims to the extent they are not covered by insurance. These accruals are estimated quarterly based upon management’s review of claims reported and historical loss data. The Company records a liability pertaining to pending litigation if it is probable a loss has been incurred and accrues the most likely amount of loss based on the information available. If no amount within the range of losses estimated from the information available is more likely than any other amount in the range of loss, the minimum amount in the range of loss is accrued. Because of uncertainties surrounding the nature of litigation and the ultimate liability to SunLink and its subsidiaries, if any, estimates are revised as additional facts become known. Long-lived Assets —SunLink and its subsidiaries periodically assesses the recoverability of assets based on its expectations of future profitability and the undiscounted cash flows of the related operations and, when circumstances dictate, adjust the carrying value of the asset to estimated fair value. These factors, along with management’s plans with respect to the operations, are considered in assessing the recoverability of long-lived assets. Goodwill and Intangibles —Goodwill represents the cost of acquired businesses in excess of fair value of identifiable tangible and intangible net assets purchased. Goodwill has an indefinite life and is not subject to periodic amortization. However, goodwill is tested at least annually for impairment, using a fair value methodology, in lieu of amortization. Definite-life intangible assets are amortized on a straight-line basis over their estimated useful lives, generally for periods ranging from 2 to 30 years. SunLink and its subsidiaries evaluate the reasonableness of the useful lives of intangible assets and they are tested for impairment as conditions warrant. Income Taxes —SunLink accounts for income taxes using an asset and liability approach and the recognition of deferred tax assets and liabilities for expected future tax consequences. SunLink considers all expected future events other than proposed enactments of changes in the income tax law or rates. When management determines that it is more likely than not that a portion of or none of the net deferred tax asset will be realized through future taxable earnings or implementation of tax planning strategies, management provides a valuation allowance for the portion not expected to be realized. Share-Based Compensation —The Company has issued common share options to key employees and directors under various shareholder-approved plans. Share-based compensation expense of $0 and $28 for the fiscal years ended June 30, 2021 and 2020, respectively, was recorded in salaries, wages and benefits expense for share options issued to employees and directors of the Company. The fair value of the share options was estimated using the Black-Scholes option pricing model. The historical volatility is used to calculate the estimated volatility in this model. Fair Value of Financial Instruments —The recorded values of cash, receivables, and payables approximate their fair values because of the relatively short maturity of these instruments. Similarly, the fair value of long-term debt is estimated to approximate the recorded value due to its current variable interest rate. Fair Value Measurements —Fair value is a market-based measurement, not an entity-specific measurement. Therefore, a fair value measurement should be determined based on the assumptions that market participants would use in pricing the asset or liability. As a basis for considering market participant assumptions in fair value measurements, the Company utilizes the U.S. Generally Accepted Accounting Principles (“GAAP”) fair value hierarchy that distinguishes between market participant assumptions based on market data obtained from sources independent of the reporting entity (observable inputs that are classified within Levels 1 and 2 of the hierarchy) and the reporting entity’s own assumption about market participant assumptions (unobservable inputs classified within Level 3 of the hierarchy). The inputs used to measure fair value are classified into the following fair value hierarchy: Level 1: Quoted market prices in active markets for identical assets or liabilities. Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data. Level Unobservable inputs that are supported by little or no market activity and are significant to the fair value of the assets or liabilities. Level 3 includes values determined using pricing models, discounted cash flow methodologies, or similar techniques reflecting the Company’s own assumptions. In instances where the determination of the fair value hierarchy measurement is based on inputs from different levels of the fair value hierarchy, the level in the fair value hierarchy within which the entire fair value measurement falls is based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment of factors specific to the asset or liability. Earnings (Loss) per Share —Earnings (loss) per common share is based on the weighted-average number of common shares and dilutive common share equivalents outstanding for each period presented, including vested and unvested shares issued under SunLink’s 2005 Equity Incentive Plan, and the 2011 Director Stock Option Plan. Common share equivalents represent the dilutive effect of the assumed exercise of the outstanding stock options.

Discontinued Operations

Discontinued Operations	12 Months Ended
	Jun. 30, 2021
Discontinued Operations And Disposal Groups [Abstract]
Discontinued Operations	3. DISCONTINUED OPERATIONS All of the businesses discussed below are reported as discontinued operations and the consolidated financial statements for all prior periods have been adjusted to reflect this presentation. Sold Hospitals – Subsidiaries of the Company have sold substantially all of the assets of five hospitals (“Other Sold Hospitals”) during the period July 2, 2012 to March 17, 2019. The income (loss) before income taxes of the Other Sold Hospitals results primarily from the effects of prior year Medicare and Medicaid cost report settlements and retained professional liability claims expenses. Life Sciences and Engineering Segment —SunLink retained a defined benefit retirement plan which covered substantially all of the employees of the segment when this segment was sold in fiscal 1998. Effective February 28, 1997, the plan was amended to freeze participant benefits and close the plan to new participants. Pension expense and related tax benefit or expense is reflected in the results of operations for this segment for the fiscal years ended June 30, 2021 and 2020. Results for all the businesses included in discontinued operations are presented in the following table: Discontinued Operations—Summary Statement of Earnings Information 2021 2020 Net Revenues: Sold Hospitals $ 191 $ 37 $ 191 $ 37 Earnings (Loss) before Income Taxes: Sold Hospitals $ 33 $ (418 ) Life sciences and engineering (80 ) (136 ) Earnings (loss) before income taxes (47 ) (554 ) Income tax expense 0 0 Earnings (Loss) from discontinued operations $ (47 ) $ (554 )

Revenue Recognition and Account

Revenue Recognition and Accounts Receivables	12 Months Ended
	Jun. 30, 2021
Receivables [Abstract]
Revenue Recognition and Accounts Receivables	4. REVENUE RECOGNITION AND ACCOUNTS RECEIVABLES Effective July 1, 2018, the Company adopted the provisions of ASC) 606, “Revenue from Contracts with Customers” which supersedes most existing revenue recognition guidance, including industry-specific healthcare guidance, by applying the full retrospective method for all periods presented. ASC 606 provides for a single comprehensive principles-based standard for the recognition of revenue across all industries through the application of the following five-step process: Step 1: Identify the contract(s) with a customer. Step 2: Identify the performance obligations in the contract. Step 3: Determine the transaction price. Step 4: Allocate the transaction price to the performance obligations in the contract. Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation. The adoption of the provisions of ASC 606 had no material impact on the Company’s current or historical financial position, results of operations or cash flows. Additionally, management does not anticipate that the provisions of ASC 606 will have a material impact on the amount or timing of when the Company recognizes revenue prospectively. However, in accordance with ASC 606 the Company now recognizes the majority of its previously reported provision for doubtful accounts, primarily related to its self-pay patient population, as a direct reduction to revenues as an implicit pricing concession, instead of separately as a discrete deduction to arrive at revenue, and the related presentation of the allowance for doubtful accounts has been eliminated for all periods presented. Subsequent material events that alter the payor’s ability to pay are recorded as bad debt expense. Disaggregation of Revenue The Company disaggregates revenue from contracts with its patients by reportable operating segments and payors. The Company determines that disaggregating revenue into these categories achieves the disclosure objectives to depict how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors. A reconciliation of disaggregated revenue to segment revenue is disclosed in Note 17. Financial Information by Segment. The Company’s service specific revenue recognition policies are as follows: Healthcare Services The Company’s revenue is derived primarily from providing healthcare services to patients and is recognized on the date services are provided at amounts billable to individual patients, adjusted for estimates for variable consideration. For patients under reimbursement arrangements with third-party payors, including Medicaid, Medicare and private insurers, revenue is recorded based on contractually agreed-upon amounts or rates, adjusted for estimates for variable consideration, on a per patient, daily basis or as services are performed. Pharmacy The Company’s revenue is derived primarily from providing pharmacy goods and services to patients and is recognized on the date goods and services are provided at amounts billable to individual patients, adjusted for estimates for variable consideration. Revenue is recognized when control of the promised goods or services are transferred to customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. Each prescription claim represents a separate performance obligation of the Company, separate and distinct from other prescription claims under customer arrangements. Significant portions of the revenue from sales of pharmaceutical and medical products are reimbursed by the federal Medicare Part D program and, to a lesser extent, state Medicaid programs. The Company monitors its revenues and receivables from these reimbursement sources, as well as other third-party insurance payors, and reduces revenue at the revenue recognition date, to properly account for the variable consideration due to anticipated differences between billed and reimbursed amounts. Accordingly, the total net revenues and receivables reported in the Company’s financial statements are recorded at the amount expected to be ultimately received from these payors. Medicare Revenue Net healthcare services revenue is recorded under the Medicare prospective payment system based on an episode payment rate that is subject to adjustment based on certain variables including, but not limited to: (a) an outlier payment if patient care was unusually costly; (b) a low utilization payment adjustment if the number of visits was fewer than five; (c) a partial payment if the patient transferred to another provider or the Company received a patient from another provider before completing the episode; (d) a payment adjustment based upon the level of therapy services required; (e) the number of episodes of care provided to a patient, regardless of whether the same provider provided care for the entire series of episodes; (f) changes in the base episode payments established by the Medicare program; (g) adjustments to the base episode payments for case mix and geographic wages; and (h) recoveries of overpayments. The Company makes adjustments to Medicare revenue on completed episodes to reflect differences between estimated and actual payment amounts, an inability to obtain appropriate billing documentation or authorizations acceptable to the payor and other reasons unrelated to credit risk. Revenue is also adjusted for estimates for variable consideration. Therefore, the Company believes that its reported net service revenue and patient accounts receivable will be the net amounts to be realized from Medicare for services rendered. In addition to revenue recognized on completed services, the Company also recognizes a portion of revenue associated with services in progress. Services in progress are days of care that begin during the reporting period but were not completed as of the end of the period. As such, the Company estimates revenue and recognizes it on a daily basis. The primary factors underlying this estimate are the number of services in progress at the end of the reporting period, expected Medicare revenue per episode and its estimate of the average percentage complete based on services performed. Non-Medicare Revenue The Company recognizes revenue in a similar manner as it recognizes Medicare revenue for service-based rates that are paid by other insurance carriers, including Medicare Advantage programs; however, these rates can vary based upon the negotiated terms. Revenue is recorded on an accrual basis based upon the date of service at amounts equal to its established or estimated per-visit rates, and adjusted for estimates for variable consideration, as applicable. Practical Expedients and Exemptions The Company’s contracts with its patients have an original duration of one year or less, therefore, the Company uses the practical expedient applicable to its contracts and does not consider the time value of money. Further, because of the short duration of these contracts, the Company has not disclosed the transaction price for the remaining performance obligations as of the end of each reporting period or when the Company expects to recognize this revenue. In addition, the Company has applied the practical expedient provided by ASC 340, Other Assets and Deferred Costs, and all incremental customer contract acquisition costs are expensed as they are incurred because the amortization period would have been one year or less. The Company’s revenues by payor were as follows for the years ended June 30, 2021 and 2020: 2021 2020 Medicare $ 18,194 $ 20,013 Medicaid 10,522 13,956 Retail and Institutional Pharmacy 6,090 6,465 Managed Care & Other Insurance 5,094 6,742 Self-pay 510 498 Rent 0 16 Other 275 123 Total Net Revenues $ 40,685 $ 47,813 Settlements of prior year Medicare and Medicaid cost reports contributed net revenues from continuing operations of $69 for the year ended June 30, 2021 and net revenues of $139 for the year ended June 30, 2020.

Inventory

Inventory	12 Months Ended
	Jun. 30, 2021
Inventory Disclosure [Abstract]
Inventory	5. INVENTORY Inventory consisted of the following: June 30, 2021 2020 Healthcare Services segment, supplies inventory $ 200 $ 152 Pharmacy segment, goods held for sale 1,690 1,714 $ 1,890 $ 1,866

Impairment of Long-Lived Assets

Impairment of Long-Lived Assets	12 Months Ended
	Jun. 30, 2021
Goodwill And Intangible Assets Disclosure [Abstract]
Impairment of Long-Lived Assets	7. IMPAIRMENT OF LONG-LIVED ASSETS Impairment of Intangible Assets— See Note 8. Intangible Assets for discussion of impairment analysis of Intangible Assets. Impairment analysis —For the purposes of these analyses, our estimates of fair value are based on a combination of the income approach, which estimates the fair value based on future discounted cash flows, and the market approach, which estimates the fair value based on comparable market prices. Estimates of fair value for reporting units fall under Level 3 of the fair value hierarchy. Estimates of future discounted cash flows are based on assumptions and projections we believe to be currently reasonable and supportable. These assumptions take into account revenue and expense growth rates, patient volumes, changes in payor mix, and changes in legislation and other payor payment patterns.

Leases

Leases	12 Months Ended
	Jun. 30, 2021
Leases [Abstract]
Leases	6. LEASES On July 1, 2019, the Company adopted cumulative accounting standard updates initially issued by the FASB that amend the accounting for leases and are codified as ASC 842. These lease accounting changes require operating leases be recorded on the balance sheet through the recognition of a liability for the discounted present value of future fixed lease payments and a corresponding right-of-use (“ROU”) asset. The Company’s accounting for finance leases remained substantially unchanged from its prior accounting for capital leases. The ROU asset recorded at commencement of the lease represents the right to use the underlying asset over the lease term in exchange for the lease payments. Leases with an initial term of 12 months or less which do not have an option to purchase the underlying asset that is deemed reasonably certain to be exercised are not recorded on the balance sheet; rather, rent expense for these leases is recognized on a straight-line basis over the lease term, or when incurred if a month-to-month lease. When readily determinable, the Company uses the interest rate implicit in a lease to determine the present value of future lease payments. For leases where the implicit rate is not readily determinable, the Company’s incremental borrowing rate is utilized. Our lease agreements do not contain any material residual value guarantees. The Company elected the amended transition requirements allowed for by the FASB in ASU 2018-11, which provides relief from requirements to recast prior comparative periods under ASC 842. As a result, the prior year comparative financial statements have not been restated to reflect the adoption of ASC 842. Additionally, the Company elected the “package of practical expedients” available in ASC 842 whereby an entity need not reassess expired contracts for lease identification or classification as a finance or operating lease, or reassess the initial direct costs. The Company has not elected the practical expedient to use hindsight to determine the lease term for its leases at transition. Certain of the Company’s lease agreements have lease and non-lease components, which for the majority of leases the Company accounts for separately when the actual lease and non-lease components are determinable. For equipment leases with immaterial non-lease components incorporated into the fixed rent payment, the Company accounts for the lease and non-lease components as a single lease component in determining the lease payment. The adoption of ASC 842 on July 1, 2019 resulted in the Company recording $1,423 of operating lease liabilities and an equal amount of ROU assets with no impact on retained earnings. The adoption did not have a material impact on the Company’s consolidated statement of operations or consolidated statement of cash flows for the fiscal year ended June 30, 2020. The Company has operating leases and a financing lease relating to its pharmacy operations, medical office buildings, certain medical equipment and office equipment. All lease agreements generally require the Company to pay maintenance, repairs, property taxes and insurance costs, which are variable amounts based on actual costs. Variable lease costs also include escalating rent payments that are not fixed at commencement but are based on an index determined in future periods over the lease term based on changes in the Consumer Price Index or other measure of cost inflation. Some leases include one or more options to renew the lease at the end of the initial term, with renewal terms that generally extend the lease at the then market rental rates. Leases may also include an option to buy the underlying asset at or a short time prior to the termination of the lease. All such options are at the Company’s discretion and are evaluated at the commencement of the lease, with only those that are reasonably certain of exercise included in determining the appropriate lease term. The components of lease cost and rent expense for the fiscal years ended June 30, 2021 and 2020 are as follows: Fiscal Year Ended Fiscal Year Ended Lease Cost June 30, 2021 June 30, 2020 Operating lease cost: Operating lease cost $ 514 $ 593 Short-term rent expense 37 5 Variable lease cost 2 3 Total operating lease cost $ 553 $ 601 Finance lease cost: Amortization right-of-use assets $ 36 $ 36 Interest on finance lease liabilities 7 9 Total finance lease cost $ 43 $ 45 Supplemental balance sheet information relating to leases was as follows: As of As of Balance Sheet Classifications June 30, 2021 June 30, 2020 Operating Leases: Operating Lease ROU Assets ROU Assets $ 1,251 $ 970 Finance Leases: Finance Lease ROU Assets Property, plant and equipment 203 203 Accumulated amortization Accumulated depreciation 72 43 Current finance lease liabilities Current maturities of long-term debt 37 34 Long-term finance lease liabilities Long-term debt 52 90 Supplemental cash flow and other information related to leases as of and for the years ended June 30, 2021 and 2020 are as follows: Fiscal Year Ended Fiscal Year Ended Other information June 30, 2021 June 30, 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 511 $ 593 Operating cash flows from finance leases 7 9 Financing cash flow from finance leases 34 32 Right-of-use assets obtained in exchange for new finance lease liabilities 0 0 Right-of-use assets obtained in exchange for new operating lease liabilities 1,179 1,498 Weighted-average remaining lease term: Operating leases 4.07 3.75 Finance leases 2.41 3.41 Weighted-average discount rate: Operating leases 1.53 % 2.79 % Finance leases 6.54 % 6.54 % Commitments relating to non-cancellable operating and finance leases as of June 30, 2021 for each of the next five years and thereafter are as follows: Payments due within Operating Leases Finance Leases 1 year $ 415 $ 42 2 years 256 42 3 years 248 13 4 years 241 0 5 years 132 0 Over 5 years 10 0 Total minimum future payments 1,302 97 Less: Imputed interest (24 ) (8 ) Total liabilities 1,278 89 Less: Current portion (403 ) (37 ) Long-term liabilities $ 875 $ 52

Intangible Assets

Intangible Assets	12 Months Ended
	Jun. 30, 2021
Goodwill And Intangible Assets Disclosure [Abstract]
Intangible Assets	8. INTANGIBLE ASSETS SunLink’s Pharmacy segment has intangible assets related to its Carmichael acquisition, which consists of: Intangible assets: June 30, 2021 2020 Pharmacy segment Trade Name $ 1,180 $ 1,180 Customer Relationships 1,089 1,089 Medicare License 623 623 2,892 2,892 Accumulated Amortization (1,665 ) (1,638 ) Total $ 1,227 $ 1,254 Impairment testing —During the fourth quarters of fiscal 2020 and 2019, we completed our annual impairment test of certain intangible assets, and no impairment was indicated. The Trade Name intangible asset under the Pharmacy segment is a non-amortizing intangible asset. Customer Relationships intangible asset is being amortized over 12 years and Medicare License intangible asset is being amortized over 15 years. Amortization expense was $ 27 and $99 for the fiscal years ended June 30, 2021 and 2020, respectively. Annual amortization of amortizing intangibles for the next five years is as follows: 2022 $ 26 2023 21 2024 0 2025 0 2026 and thereafter 0 Total $ 47

Long-Term Debt

Long-Term Debt	12 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
Long-Term Debt	9. LONG-TERM DEBT Long-term debt consisted of the following: June 30, 2021 2020 CARES Act Paycheck Protection Plan Loans $ 2,972 $ 3,234 Capital lease obligations 89 124 Total 3,061 3,358 Less current maturities (3,009 ) (1,401 ) $ 52 $ 1,957 CARES Act Paycheck Protection Plan Loans— The CARES Act was enacted by the U.S. government on March 27, 2020. As part of the CARES Act, the PPP loan program was established and administered by the SBA. In April and May 2020, subsidiaries of the Company received approximately $3,234 of PPP loans through its regular bank. Forgiveness of PPP loans is generally available if the loans are used to pay wages, rent, utilities and interest on certain debt during the 24-week period following receipt of the loan proceeds and subject to other Federally-established terms and conditions. During fiscal 2021, we made forgiveness applications for all our PPP loans. Forgiveness applications were reviewed by both the lending bank and SBA and loan forgiveness amounts were determined. During the quarter ended June 30, 2021, $261 of our PPP loans and $3 of related accrued interest were forgiven by the SBA and $264 was recorded as income relating to the PPP loan forgiveness in the quarter ended June 30, 2021. In July and August 2021, we received notification that the remaining outstanding $2,972 of PPP loans and $38 of related accrued interest was forgiven by the SBA. During the quarter ended September 30, 2021, we will record $3,010 of income for PPP loan and accrued interest forgiveness. Debt Commitments —Annual required payments of debt and contractual commitments for interest on long-term debt are shown in the following table. The PPP loans of $2,972 included in debt below were forgiven by the SBA in July and August 2021 under the terms of the loan program. The interest rate on variable interest debt is calculated at the interest rate at June 30, 2021. Debt Interest 2022 $ 3,009 $ 43 2023 36 5 2024 16 1 2025 0 0 2026 0 0 2027 and after 0 0 Total $ 3,061 $ 49

Shareholders' Equity

Shareholders' Equity	12 Months Ended
	Jun. 30, 2021
Federal Home Loan Banks [Abstract]
Shareholders' Equity	10. SHAREHOLDERS’ EQUITY Employee and Directors Stock Option Plans —The 2011 Director Stock Option Plan was approved by SunLink’s shareholders at the Annual Meeting of Shareholders on November 7, 2011. This plan permits the grant of options to non-employee directors of SunLink for the purchase of up to 300,000 common shares through November 2021. No options were granted during the fiscal year ended June 30, 2021 and options for 50,000 shares were granted during the fiscal year ended June 30, 2020. Options for 70,000 shares were exercised during the fiscal year ended June 30, 2021. Options outstanding under the plan were 230,000 shares at June 30, 2021. The 2005 Equity Incentive Plan approved by SunLink’s shareholders on November 7, 2005 permitted the grant of options to employees, non-employee directors and service providers of SunLink for the purchase of up to 800,000 common shares plus the number of unused shares under its 2001 Plans, which were 30,675. No options have been exercised under this Plan. No option shares were granted during the fiscal years ended June 30, 2021 and 2020, respectively. Options for 165,000 shares were forfeited during the fiscal year ended June 30, 2020. Options outstanding under this Plan were 180,000 at June 30, 2021. No additional awards may be granted under this Plan. The activity of Company’s share options is shown in the following table: Number of Shares Weighted- Average Exercise Price Range of Exercise Prices Options outstanding June 30, 2019 595,000 $ 1.53 $0.71 - $2.09 Granted 50,000 1.38 1.38 Forfeited (165,000 ) 2.01 $1.79 - $2.09 Options outstanding June 30, 2020 480,000 $ 1.35 $0.71 - $1.79 Granted 0 NA NA Exercised (70,000 ) 1.39 $0.71-$1.79 Options outstanding June 30, 2021 410,000 $ 1.34 $0.71 - $1.79 Options exercisable June 30, 2020 480,000 $ 1.35 $0.71 - $1.79 Options exercisable June 30, 2021 410,000 $ 1.34 $0.71 - $1.79 For the fiscal years ended June 30, 2021 and 2020, the Company recognized $0 and $28, respectively, of compensation expense for share options issued. As of June 30, 2021, there was no unrecognized compensation cost related to nonvested share-based compensation arrangements granted under the Plans. Information with respect to stock options outstanding and exercisable at June 30, 2021 is as follows: Exercise Prices Number Outstanding Weighted-Average Remaining Contractual Life (in years) Number Exercisable $ 0.71 12,000 2.21 12,000 $ 1.21 48,000 5.21 48,000 $ 1.22 170,000 1.18 170,000 $ 1.38 40,000 8.20 40,000 $ 1.49 90,000 3.18 90,000 $ 1.67 30,000 0.36 30,000 $ 1.79 20,000 4.20 20,000 410,000 2.89 410,000 Options for 70,000 shares were exercised during the year ended June 30, 2021 and no options were exercised during the fiscal year ended June 30, 2020. As of June 30, 2021 and 2020, the aggregate intrinsic value of options outstanding and options exercisable were $594 and $132, respectively. Common Share Purchase Transactions 2019-2020 Common Share Repurchase Program – On October 8, 2019, the Company announced a share repurchase program (“2019-2020 Program”) approved by its Board of Directors which authorized the Company to purchase up to $750 of its common shares in the open market. On March 24, 2020, the Company announced that it had suspended the 2019-2020 Program in light of the COVID-19 pandemic and on June 1, 2020, the Company terminated the 2019-2020 program. The total number of shares purchased under the Plan was 87,534 and the total cost of such shares was approximately $101 on an average price of per share of $1.15. T he chart below shows by month the total shares repurchased and average price per share paid for the 2019-2020 Program. Total Shares Average Price Purchased Per Share Paid November 2019 935 $ 1.17 December 2019 2,879 1.18 January 2020 4,272 1.15 February 2020 33,873 1.22 March 2020 45,575 1.09 Total 87,534 $ 1.15 Accumulated Other Comprehensive Loss —Information with respect to the balances of each classification within accumulated other comprehensive loss is as follows: Minimum Pension Liability Adjustment Accumulated Other Comprehensive Loss June 30, 2019 $ (253 ) $ (253 ) Current period change (86 ) (86 ) June 30, 2020 $ (339 ) $ (339 ) Current period change 177 177 June 30, 2021 $ (162 ) $ (162 )

Income Taxes

Income Taxes	12 Months Ended
	Jun. 30, 2021
Income Tax Disclosure [Abstract]
Income Taxes	11. INCOME TAXES The provision for income taxes on continuing operations are as follows: 2021 2020 Current $ 63 $ 296 Deferred 0 0 Total income tax expense $ 63 $ 296 Net deferred income tax assets recorded in the consolidated balance sheets are as follows: June 30, 2021 2020 Net operating loss carryforward $ 5,856 $ 6,078 Depreciation expense (98 ) (86 ) Allowances for receivables 117 131 Accrued liabilities 268 1,407 Intangible assets 263 585 Pension liabilities 113 165 Other 181 109 6,700 8,389 Less valuation allowance (6,700 ) (8,389 ) Net deferred income tax assets $ 0 $ 0 The differences between income taxes on continuing operations at the Federal statutory rate and the effective tax rate were as follows: 2021 2020 Income tax expense (benefit) at Federal statutory rate $ 1,470 $ (61 ) Changes in valuation allowance—continuing operations (1,076 ) (369 ) U.S. state income taxes, net of federal benefit 188 175 Prior year true-ups associated with CARES Act receipts (587 ) 0 Permanent differences relating to CARES Act receipts (56 ) 582 Deferred tax rate changes 77 (34 ) Other 47 3 Total income tax expense (benefit)—continuing operations $ 63 $ 296 Key income tax provisions of the CARES Act include new health-care funding, loans and grants to certain businesses, and temporary amendments to the Internal Revenue Code. The corporate income tax provisions of the CARES Act include allowing the carryback of net operating losses (“NOL”) generated in recent tax years, temporary removal of the 80% NOL usage limitation put in place under the Tax Cuts and Jobs Act (“TCJA”) enacted on December 27, 2017, temporary favorable adjustments to the business interest expense limitation calculated under Sec. 163(j), and the acceleration of refundable Alternative Minimum Tax (“AMT”) credits. Of the CARES Act provisions, the most material income tax considerations related to the Company are related to the amounts for ERC and amounts received as general and targeted PRF. Based on the latest published IRS guidance as of the preparation of the June 30, 2021 financial statements, PRF (to the extent the applicable terms and conditions required to retain the funds are met “Retainable PRF”) are fully includable in taxable income in the Company’s tax returns in the fiscal year received. ERC are included in tax income in the Company’s tax returns in the quarter in which the payroll expenses for which the credits offset are deductible. ERC results in qualified wages being disallowed as a deduction for the portion of the wages paid equal to the sum of the payroll tax credit taken in the associated quarter. For amounts received and forgiven under the PPP loans, due to the enactment of the Consolidated Appropriations Act, 2021, on December 27, 2020, Congress specifically allows the deduction of any expenses associated with forgiven PPP loan proceeds. It is the Company’s assumption at June 30, 2021 that all PPP Loan associated expenses will be deductible for income tax. The Company has sufficient federal net operating losses for the period to cover the resulting provisional June 30, 2021 taxable income, The year ended June 30, 2021 current tax expense represents the state income tax accrued resulting the ERC accrued and associated disallowed wages and PRF received during the period. In accordance with the Financial Accounting Standards Board Accounting Standards Codification (“ASC”) 740, we evaluate our deferred taxes quarterly to determine if adjustments to our valuation allowance are required based on the consideration of available positive and negative evidence using a “more likely than not” standard with respect to whether deferred tax assets will be realized. Our evaluation considers, among other factors, our historical operating results, our expectation of future results of operations, the duration of applicable statuary carryforward periods and conditions of the healthcare industry. The ultimate realization of our deferred tax assets depends primarily on our ability to generate future taxable income during the periods in which the related temporary differences in the financial basis and the tax basis of the assets become deductible. The value of our deferred tax assets will depend on applicable income tax rates. At June 30, 2021, consistent with the above process, we evaluated the need for a valuation allowance against our deferred tax assets and determined that it was more likely than not that none of our deferred tax assets would be realized. As a result, in accordance with ASC 740, we recognized a valuation allowance of $6,700 against the deferred tax asset so that there is no net long-term deferred income tax asset or liability at June 20, 2021. We conducted our evaluation by considering available positive and negative evidence to determine our ability to realize our deferred tax assets. In our evaluation, we gave more significant weight to evidence that was objective in nature as compared to subjective evidence. Also, more significant weight was given to evidence that directly related to our current financial performance as compared to less current evidence and future performance. The principal negative evidence that led us to determine at June 30, 2021 that all the deferred tax assets should have full valuation allowances was the projected current fiscal year tax loss disregarding unusual items associated with the CARES Act discussed above, history of losses as well as the underlying negative business conditions for rural healthcare businesses in which our Healthcare Services Segment businesses operate and the Federal income tax net operating loss carry-forward of approximately $15,631. For Federal income tax purposes, at June 30, 2021, the Company had approximately $15,631 of estimated net operating loss carry-forwards available for use in future years subject to the limitations of the provisions of Internal Revenue Code Section 382. These net operating loss carryforwards expire primarily in fiscal 2023 through fiscal 2038; however, with the enactment of the Tax Cut and Jobs Act on December 22, 2017, federal net operating loss carryforwards generated in taxable years beginning after December 31, 2017 now have no expiration date. The Company’s returns for the periods prior to the fiscal year ended June 30, 2018 are no longer subject to potential federal and state income tax examination.

Employee Benefits

Employee Benefits	12 Months Ended
	Jun. 30, 2021
Postemployment Benefits [Abstract]
Employee Benefits	12. EMPLOYEE BENEFITS Defined Benefit Plans —No defined benefit plan is currently maintained for employees of SunLink, the Healthcare Services segment or the Pharmacy segment. Prior to 1997, SunLink maintained a defined benefit retirement plan covering substantially all of its domestic employees. Effective February 28, 1997, SunLink amended its domestic retirement plan to freeze participant benefits and closed the plan to new participants. Benefits under the frozen plan are based on years of service and level of earnings. SunLink funds the frozen plan, which is noncontributory, at a rate that meets or exceeds the minimum amounts required by the Employee Retirement Income Security Act of 1974. Since the sale of SunLink’s life sciences and engineering segment businesses in the fiscal year ended March 31, 1999, net pension expense has been classified as an expense of discontinued operations. At June 30, 2021, the plan’s assets were invested 43% in cash and short-term investments, 42% in equity investments and 15% in fixed income investments. The plan’s current investment policy of primarily investing in cash and short-term investments is based on the possible need for immediate liquidity as benefits are paid and participants withdraw from the plan. The expected return on investment of 4% is based upon the plan’s historical return on assets. The plan expects to pay $51, $55, $61, $173, and $67 in pension benefits in the years ending June 30, 2022 through 2026, respectively. The plan expects to pay $386 in pension benefits for the years June 30, 2026 through 2030, in the aggregate. This assumes the plan participants elect to take monthly pension benefits as opposed to a lump sum payout when they reach age 65. The Company made contributions of $100 and $132 to the plan during the years ended June 30, 2021 and 2020, respectively, and plans to make a contribution of $100 to the plan for the year ended June 30, 2022. The components of net pension expense for all plans (comprised solely of one domestic plan) were as follows for the fiscal years ended June 30, 2021 and 2020: 2021 2020 Service cost $ 0 $ 0 Interest cost 40 47 Expected return on assets (38 ) (34 ) Amortization of prior service cost 78 123 Settlement cost 0 0 Net pension expense $ 80 $ 136 Weighted-average assumptions: Discount rate 2.60 % 3.50 % Expected return on plan assets 4.00 % 4.00 % Rate of compensation increase 0.00 % 0.00 % Summary information for the plans (comprised solely of one domestic plan) is as follows for the fiscal years ended June 30, 2021 and 2020: 2021 2020 Change in Benefit Obligation: Benefit obligation at beginning of year $ 1,574 $ 1,390 Interest cost 40 47 Actuarial (gain) loss (51 ) 168 Benefits paid (28 ) (31 ) Benefit obligation end of year $ 1,535 $ 1,574 Change in Fair Value of Plan Assets: Beginning fair value $ 923 $ 827 Actual return (loss) on plan assets 85 (5 ) Employer contribution 100 132 Benefits paid (28 ) (31 ) Plan assets at end of year $ 1,080 $ 923 Funded status of the plans (455 ) (651 ) Unrecognized actuarial loss 293 469 Accrued benefit cost $ (162 ) $ (182 ) Amounts Recognized in Consolidated Balance Sheets Accrued benefit cost (162 ) (182 ) Accumulated other comprehensive loss* 293 469 Net amount recognized $ (455 ) $ (651 ) * Accumulated other comprehensive loss represents minimum pension liability adjustments. Defined Contribution Plan —SunLink has a defined contribution plan pursuant to IRS Section 401(k) covering substantially all employees. SunLink matches a specified percentage of the employee’s contribution as determined periodically by its management. No match was provided for the fiscal year ended June 30, 2021. A match of $137 was provided for the fiscal year ended June 30, 2020. Plan expense for the defined contribution plan was $0 for the years ended June 30, 2021 and 2020.

Sale of Assets

Sale of Assets	12 Months Ended
	Jun. 30, 2021
Sale Of Assets [Abstract]
Sale of Assets	13. SALE OF ASSETS On December 20, 2019, the Company sold a medical office building and approximately 4 acres of land in Clanton, AL. After expenses, the Company received net proceeds from the sale of $204, which was retained for working capital and general corporate purposes. The pre-tax gain on the sale of property was $86 and is included in the Company’s results for the fiscal year ended June 30, 2020. On September 9, 2019, the Company sold approximately 11.4 acres of undeveloped land in Fulton, MO. After expenses, the Company received net proceeds from the sale of $348, which was retained for working capital and general corporate purposes. The pre-tax gain on the sale of property was $100 and is included in the Company’s results for the fiscal year ended June 30, 2020.

Sales Tax Payable

Sales Tax Payable	12 Months Ended
	Jun. 30, 2021
Payables And Accruals [Abstract]
Sales Tax Payable	14. SALES TAX PAYABLE During the fiscal year ended June 30, 2019, the Pharmacy segment business amended its sales tax position to claim exemption from sales taxes on any revenue from sales of products and services to beneficiaries of government insurance programs to the extent reimbursed by the administrators of such programs. No sales taxes are included in the related reimbursement received from sales of such products and services from the government payers’ insurance programs. The Company has filed amended sales tax returns for periods still open under the applicable statutes of limitations. Refunds have been received from two taxing authorities in the amounts claimed in all such amended returns. Accordingly, amounts claimed and received from these two taxing authorities were recorded as revenues in the year ended June 30, 2020 in the amount of $359. The Company’s position with certain other local taxing authorities is still uncertain and has not yet been determined probable of collection; therefore, the Company has continued to accrue the amounts for sales tax estimates that it believes would be payable if its amended returns and continuing position are challenged and the Company does not prevail. The sales tax accrued at June 30, 2021 was $1,966 compared to $1,411 at June 30, 2020.

Related Parties

Related Parties	12 Months Ended
	Jun. 30, 2021
Related Party Transactions [Abstract]
Related Parties	15. RELATED PARTIES A director of the Company is a member of a law firm which provides services to SunLink. The Company has expensed an aggregate of $182 and $251 to the law firm in the fiscal years ended June 30, 2021 and 2020, respectively. Included in the Company’s consolidated balance sheets at June 30, 2021 and 2020 is $21 and $6 of amounts payable to the law firm.

Financial Information by Segmen

Financial Information by Segments	12 Months Ended
	Jun. 30, 2021
Segment Reporting [Abstract]
Financial Information by Segments	16. FINANCIAL INFORMATION BY SEGMENTS Under ASC Topic No. 280, Segment Reporting, operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker, or decision-making group, in deciding how to allocate resources and in assessing performance. Our chief operating decision-making group is composed of the chief executive officer and members of senior management. Our two reportable operating segments are Healthcare Services and Pharmacy. We evaluate performance of our operating segments based on revenue and operating profit (loss). Segment information for the fiscal years ended June 30, 2021 and 2020 is as follows: Healthcare Services Pharmacy Corporate and Other Total 2021 Net Revenues from external customers $ 13,613 $ 27,072 $ 0 $ 40,685 Operating profit (loss) 1,938 1,803 (1,870 ) 1,871 Depreciation and amortization 333 1,026 2 1,361 Assets 10,655 9,978 10,931 31,564 Expenditures for property, plant and equipment 1,346 1,249 0 2,595 2020 Net Revenues from external customers $ 16,243 $ 31,570 $ 0 $ 47,813 Operating profit (loss) 734 1,076 (2,139 ) (329 ) Depreciation and amortization 361 1,085 4 1,450 Assets 8,174 8,170 11,627 27,971 Expenditures for property, plant and equipment 296 888 1 1,185

Earnings Per Share

Earnings Per Share	12 Months Ended
	Jun. 30, 2021
Earnings Per Share [Abstract]
Earnings Per Share	17. EARNINGS PER SHARE (Share Amounts in Thousands) Earnings (loss) per share and shares outstanding information for the years ended June 30, 2021 and 2020 is as follows: 2021 2020 Amount Per Share Amount Amount Per Share Amount Earnings (Loss) from continuing operations $ 6,937 $ (586 ) Basic: Weighted-average shares outstanding 6,907 $ 1.00 6,957 $ (0.08 ) Diluted: Weighted-average shares outstanding 6,989 $ 0.99 6,957 $ (0.08 ) Earnings (loss) from discontinued operations $ (47 ) $ (554 ) Basic: Weighted-average shares outstanding 6,907 $ (0.01 ) 6,957 $ (0.08 ) Diluted: Weighted-average shares outstanding 6,989 $ (0.01 ) 6,957 $ (0.08 ) Net earnings (loss) $ 6,890 $ (1,140 ) Basic: Weighted-average shares outstanding 6,907 $ 1.00 6,957 $ (0.16 ) Diluted: Weighted-average shares outstanding 6,989 $ 0.99 6,957 $ (0.16 ) Weighted-average number of shares outstanding—basic 6,907 6,957 Effect of dilutive director, employee and guarantor options and outstanding common share warrants 82 0 Weighted-average number of shares outstanding—diluted 6,989 6,957 Share options of

Commitments for Capital Expendi

Commitments for Capital Expenditures	12 Months Ended
	Jun. 30, 2021
Commitments And Contingencies Disclosure [Abstract]
Commitments for Capital Expenditures	18. Commitments for capital expenditures At June 30, 2021, the Company has approximately $1,100 of commitments for future capital expenditures for our Trace hospital under its Trace Forward Capital Plan which was announced in March 2021. This Plan expands, upgrades and improves the physical plant, patient care, ancillary services and support areas of the Trace hospital.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation — The consolidated financial statements include the accounts of SunLink and its subsidiaries. All significant intercompany transactions and balances have been eliminated.
Management Estimates	Management Estimates —The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Some of the more significant estimates made by management involve reserves for adjustments to net patient service revenues, evaluation of the recoverability of assets, including accounts receivable and intangible assets, and the assessment of litigation and contingencies, including income taxes and related tax asset valuation allowances, all as discussed in more detail in the remainder of these notes to the consolidated financial statements. Actual results could differ materially from these estimates.
Net Patient Service Revenue	Net Patient Service Revenue — Effective July 1, 2018, the Company adopted the provisions of Accounting Standards Codification (“ASC”) 606, “Revenue from Contracts with Customers” (“ASC 606”), which supersedes most existing revenue recognition guidance, including industry-specific healthcare guidance, by applying the full retrospective method for all periods presented. ASC 606 provides for a single comprehensive principles-based standard for the recognition of revenue across all industries through the application of the following five-step process: Step 1: Identify the contract(s) with a customer. Step 2: Identify the performance obligations in the contract. Step 3: Determine the transaction price. Step 4: Allocate the transaction price to the performance obligations in the contract. Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation. The adoption of the provisions of ASC 606 had no material impact on the Company’s current or historical financial position, results of operations or cash flows. Additionally, management does not anticipate that the provisions of ASC 606 will have a material impact on the amount or timing of when the Company recognizes revenue prospectively. However, in accordance with ASC 606, the Company now recognizes the majority of its previously reported provision for doubtful accounts, primarily related to its self-pay patient population, as a direct reduction to revenues as an implicit pricing concession, instead of separately as a discrete deduction to arrive at revenue, and the related presentation of the allowance for doubtful accounts has been eliminated for all periods presented. Subsequent material events that alter the payor’s ability to pay are recorded as bad debt expense. The Company’s revenue recognition and accounts receivable policies are more fully described in Note 4. Revenue Recognition and Accounts Receivable. SunLink’s subsidiaries have agreements with third-party payors that provide for payments at amounts different from established charges. Payment arrangements vary and include prospectively determined rates per discharge, reimbursed costs, discounted charges and per diem payments. Patient service revenues are reported as services are rendered at the estimated net realizable amounts from patients, third-party payors, and others. Estimated net realizable amounts are estimated based upon contracts with third-party payors, published reimbursement rates, and historical reimbursement percentages pertaining to each payor type. Estimated reductions in revenues to reflect agreements with third-party payors and estimated retroactive adjustments under such reimbursement agreements are accrued during the period the related services are rendered and are adjusted in future periods as interim and final settlements are determined. Significant changes in reimbursement levels for services under government and private programs could significantly impact the estimates used to accrue such revenue deductions. At June 30, 2021, there were no material claims or disputes with third-party payors.
Concentrations of Credit Risk	Concentrations of Credit Risk —SunLink’s Healthcare Services segment subsidiaries grant unsecured credit to their patients, most of who reside in the service area of the subsidiaries’ facilities and are insured under third-party agreements. Medicare and Medicaid patient accounts represent SunLink’s only significant concentrations of credit risk. For SunLink’s Healthcare Services segment, Medicare net revenues were approximately 52% and 52% of net revenues for the years ended June 30, 2021 and 2020, respectively. For SunLink’s Healthcare Services segment, Medicaid was approximately 31% and 32% net revenues for the years ended June 30, 2021 and 2020, respectively. SunLink’s Pharmacy segment subsidiary grants unsecured credit to individual customers and institutional customers. Individual customers primarily are insured under third-party agreements, including Medicare and Medicaid, while the institutional customers are granted credit according to their determined credit risk. Medicare receivables were approximately 21% and 23% of the Pharmacy segment’s receivables at June 30, 2021 and 2020, respectively, while Medicaid receivables were approximately 24% and 23% of the Pharmacy segment receivable at June 30, 2021 and 2020, respectively.
Cash and Cash Equivalents	Cash and Cash Equivalents —Cash and cash equivalents consist of all funds in banks and short-term liquid investments with an original maturity of three months or less. Cash deposited with commercial banks at June 30, 2021 was $9,962, of which approximately $9,140 totaled amounts greater than the federally insured limits. At June 30, 2021, the Company’s cash equivalents included $3,265 of overnight repurchase agreements. The Company accounts for these agreements as cash equivalents in accordance with FASB ASC 305-10-20. The investing of cash in amounts greater than the insurable limits with major well-capitalized financial institutions mitigates the risk of the deposited cash and the certificate of deposit. The overnight repurchase agreements are 102% collateralized by U. S. government backed securities with the Company’s U.S. bank. The U.S. Government backed collateralized securities are of high credit quality which mitigates any significant risk to the credit rating or interest rate risk of the agreements.
Inventory	Inventory —Inventory consists of medical and pharmacy supplies. Medical supplies are valued at the lower of cost or market, using the first-in, first-out method. Pharmacy supplies are stated at the lower of cost (standard cost method), or net realizable value. Use of this method does not result in a material difference from the methods required by generally accepted accounting principles in the United States of America.
Accounts Receivable	Accounts Receivable —Substantially all of SunLink’s subsidiaries’ receivables result from providing healthcare services to hospital facility patients and from providing pharmacy services and products to customers. The Company evaluates the valuation of accounts receivable based upon its historical collection trends, as well as its understanding of the nature and collectability of accounts based on their age and other factors.
Government Grant Accounting	Government Grant Accounting —As a result of the COVID-19 pandemic, SunLink subsidiaries have received grants from the U.S. government under the CARES Act as targeted Provider Relief Funds. We recognize the grants, based on the amounts of COVID-19 related costs and Lost Revenues (as defined) on a systematic and rational basis in the Consolidated Statement of Operations into other income once there is reasonable assurance that we can comply with the relevant conditions of the specific grant and the grant has been or be will be received. The amount of the grant recognized into other income at any point in time is based on the terms of the grant received. Any unearned portions of the grants are deferred and shown as a current liability on our balance sheet.
Property, Plant, and Equipment	Property, Plant, and Equipment —Property, plant, and equipment, including equipment subject to capital leases, is recorded at cost. Depreciation is recognized over the estimated useful lives of the assets, which range from 3 to 45 years, on a straight-line basis. Generally, furniture and fixtures are depreciated over 5 to 10 years, machinery and equipment over 10 years, and buildings over 25 to 45 years. Leasehold improvements and leased machinery and equipment are depreciated over the lease term or estimated useful life of the asset, whichever is shorter, and range from 5 to 15 years. For the Pharmacy segment, durable medical equipment is depreciated over 3 years. Expenditures for major renewals and replacements are capitalized. Expenditures for maintenance and repairs are charged to operating expense as incurred. When property items are retired or otherwise disposed of, amounts applicable to such items are removed from the related asset and accumulated depreciation accounts and any resulting gain or loss is credited or charged to income. Depreciation expense totaled $1,335 and $1,350 for the years ended June 30, 2021 and 2020, respectively.
Leases	Leases — On July 1, 2019, the Company adopted cumulative accounting standard updates initially by the Financial Accounting Standards Board (“FASB”) that amended the accounting for leases and are codified as ASC 842. SunLink and its subsidiaries recognize right-of-use assets and lease liabilities for leases with terms greater than 12 months or leases that contain a purchase option that is reasonably certain to be exercised. Leases are classified as either finance or operating leases. This classification whether lease expense is recognized based on an effective interest method or on a straight-line method over the term of the lease. Our right-of-use assets and liabilities primarily relate to office and warehouse facilities, healthcare equipment and office equipment. Certain of our facility leases include one or more option to renew. The exercise of lease renewal options is at our option. None of our lease agreements contain material residual value guarantees.
Risk Management	Risk Management —SunLink and its subsidiaries are exposed to various risks of loss from professional liability and other claims and casualties; theft of, damage to, and destruction of assets; business interruption; errors and omissions; employee injuries and illnesses; natural disasters (including earthquakes and hurricanes); and employee health, dental and accident benefits. Commercial insurance coverage is purchased for a portion of claims arising from such matters. When, in management’s judgment, claims are sufficiently identified, a liability is accrued for estimated costs and losses under such claims, net of estimated insurance recoveries except where applicable laws, rules or regulations require us to report the gross estimate of potential or estimated losses. The recorded liability for professional liability risks includes an estimate of liability for claims assumed at the acquisition and for claims incurred after the acquisition of a business. These amounts are based on actuarially determined estimates. The Company self-insures for workers’ compensation risk. The estimated liability for workers’ compensation risk includes estimates of the ultimate costs for both reported claims and claims incurred but not reported. The Company is also self-insured for employee health risks. The estimated liability for employee health risk includes estimates of the ultimate costs for both reported claims and claims incurred but not reported. The Company accrues an estimate of losses resulting from workers’ compensation and professional liability claims to the extent they are not covered by insurance. These accruals are estimated quarterly based upon management’s review of claims reported and historical loss data. The Company records a liability pertaining to pending litigation if it is probable a loss has been incurred and accrues the most likely amount of loss based on the information available. If no amount within the range of losses estimated from the information available is more likely than any other amount in the range of loss, the minimum amount in the range of loss is accrued. Because of uncertainties surrounding the nature of litigation and the ultimate liability to SunLink and its subsidiaries, if any, estimates are revised as additional facts become known.
Long-lived Assets	Long-lived Assets —SunLink and its subsidiaries periodically assesses the recoverability of assets based on its expectations of future profitability and the undiscounted cash flows of the related operations and, when circumstances dictate, adjust the carrying value of the asset to estimated fair value. These factors, along with management’s plans with respect to the operations, are considered in assessing the recoverability of long-lived assets.
Goodwill and Intangibles	Goodwill and Intangibles —Goodwill represents the cost of acquired businesses in excess of fair value of identifiable tangible and intangible net assets purchased. Goodwill has an indefinite life and is not subject to periodic amortization. However, goodwill is tested at least annually for impairment, using a fair value methodology, in lieu of amortization. Definite-life intangible assets are amortized on a straight-line basis over their estimated useful lives, generally for periods ranging from 2 to 30 years. SunLink and its subsidiaries evaluate the reasonableness of the useful lives of intangible assets and they are tested for impairment as conditions warrant.
Income Taxes	Income Taxes —SunLink accounts for income taxes using an asset and liability approach and the recognition of deferred tax assets and liabilities for expected future tax consequences. SunLink considers all expected future events other than proposed enactments of changes in the income tax law or rates. When management determines that it is more likely than not that a portion of or none of the net deferred tax asset will be realized through future taxable earnings or implementation of tax planning strategies, management provides a valuation allowance for the portion not expected to be realized.
Share-Based Compensation	Share-Based Compensation —The Company has issued common share options to key employees and directors under various shareholder-approved plans. Share-based compensation expense of $0 and $28 for the fiscal years ended June 30, 2021 and 2020, respectively, was recorded in salaries, wages and benefits expense for share options issued to employees and directors of the Company. The fair value of the share options was estimated using the Black-Scholes option pricing model. The historical volatility is used to calculate the estimated volatility in this model.
Fair Value of Financial Instruments	Fair Value of Financial Instruments —The recorded values of cash, receivables, and payables approximate their fair values because of the relatively short maturity of these instruments. Similarly, the fair value of long-term debt is estimated to approximate the recorded value due to its current variable interest rate.
Fair Value Measurements	Fair Value Measurements —Fair value is a market-based measurement, not an entity-specific measurement. Therefore, a fair value measurement should be determined based on the assumptions that market participants would use in pricing the asset or liability. As a basis for considering market participant assumptions in fair value measurements, the Company utilizes the U.S. Generally Accepted Accounting Principles (“GAAP”) fair value hierarchy that distinguishes between market participant assumptions based on market data obtained from sources independent of the reporting entity (observable inputs that are classified within Levels 1 and 2 of the hierarchy) and the reporting entity’s own assumption about market participant assumptions (unobservable inputs classified within Level 3 of the hierarchy). The inputs used to measure fair value are classified into the following fair value hierarchy: Level 1: Quoted market prices in active markets for identical assets or liabilities. Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data. Level Unobservable inputs that are supported by little or no market activity and are significant to the fair value of the assets or liabilities. Level 3 includes values determined using pricing models, discounted cash flow methodologies, or similar techniques reflecting the Company’s own assumptions. In instances where the determination of the fair value hierarchy measurement is based on inputs from different levels of the fair value hierarchy, the level in the fair value hierarchy within which the entire fair value measurement falls is based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment of factors specific to the asset or liability.
Earnings (Loss) per Share	Earnings (Loss) per Share —Earnings (loss) per common share is based on the weighted-average number of common shares and dilutive common share equivalents outstanding for each period presented, including vested and unvested shares issued under SunLink’s 2005 Equity Incentive Plan, and the 2011 Director Stock Option Plan. Common share equivalents represent the dilutive effect of the assumed exercise of the outstanding stock options.

Discontinued Operations (Tables

Discontinued Operations (Tables)	12 Months Ended
	Jun. 30, 2021
Discontinued Operations And Disposal Groups [Abstract]
Schedule of Discontinued Operations	Results for all the businesses included in discontinued operations are presented in the following table: Discontinued Operations—Summary Statement of Earnings Information 2021 2020 Net Revenues: Sold Hospitals $ 191 $ 37 $ 191 $ 37 Earnings (Loss) before Income Taxes: Sold Hospitals $ 33 $ (418 ) Life sciences and engineering (80 ) (136 ) Earnings (loss) before income taxes (47 ) (554 ) Income tax expense 0 0 Earnings (Loss) from discontinued operations $ (47 ) $ (554 )

Revenue Recognition and Accou_2

Revenue Recognition and Accounts Receivables (Tables)	12 Months Ended
	Jun. 30, 2021
Receivables [Abstract]
Summary of Revenues by Payor	The Company’s revenues by payor were as follows for the years ended June 30, 2021 and 2020: 2021 2020 Medicare $ 18,194 $ 20,013 Medicaid 10,522 13,956 Retail and Institutional Pharmacy 6,090 6,465 Managed Care & Other Insurance 5,094 6,742 Self-pay 510 498 Rent 0 16 Other 275 123 Total Net Revenues $ 40,685 $ 47,813

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Jun. 30, 2021
Inventory Disclosure [Abstract]
Inventory, Net	Inventory consisted of the following: June 30, 2021 2020 Healthcare Services segment, supplies inventory $ 200 $ 152 Pharmacy segment, goods held for sale 1,690 1,714 $ 1,890 $ 1,866

Leases (Tables)

Leases (Tables)	12 Months Ended
	Jun. 30, 2021
Leases [Abstract]
Components of Lease Cost and Rent Expense	The components of lease cost and rent expense for the fiscal years ended June 30, 2021 and 2020 are as follows: Fiscal Year Ended Fiscal Year Ended Lease Cost June 30, 2021 June 30, 2020 Operating lease cost: Operating lease cost $ 514 $ 593 Short-term rent expense 37 5 Variable lease cost 2 3 Total operating lease cost $ 553 $ 601 Finance lease cost: Amortization right-of-use assets $ 36 $ 36 Interest on finance lease liabilities 7 9 Total finance lease cost $ 43 $ 45
Summary of Supplemental Balance Sheet Information	Supplemental balance sheet information relating to leases was as follows: As of As of Balance Sheet Classifications June 30, 2021 June 30, 2020 Operating Leases: Operating Lease ROU Assets ROU Assets $ 1,251 $ 970 Finance Leases: Finance Lease ROU Assets Property, plant and equipment 203 203 Accumulated amortization Accumulated depreciation 72 43 Current finance lease liabilities Current maturities of long-term debt 37 34 Long-term finance lease liabilities Long-term debt 52 90
Summary of Supplemental Cash Flow and Other Information Related to Leases	Supplemental cash flow and other information related to leases as of and for the years ended June 30, 2021 and 2020 are as follows: Fiscal Year Ended Fiscal Year Ended Other information June 30, 2021 June 30, 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 511 $ 593 Operating cash flows from finance leases 7 9 Financing cash flow from finance leases 34 32 Right-of-use assets obtained in exchange for new finance lease liabilities 0 0 Right-of-use assets obtained in exchange for new operating lease liabilities 1,179 1,498 Weighted-average remaining lease term: Operating leases 4.07 3.75 Finance leases 2.41 3.41 Weighted-average discount rate: Operating leases 1.53 % 2.79 % Finance leases 6.54 % 6.54 %
Summary of Non-cancellable Operating and Finance Leases	Commitments relating to non-cancellable operating and finance leases as of June 30, 2021 for each of the next five years and thereafter are as follows: Payments due within Operating Leases Finance Leases 1 year $ 415 $ 42 2 years 256 42 3 years 248 13 4 years 241 0 5 years 132 0 Over 5 years 10 0 Total minimum future payments 1,302 97 Less: Imputed interest (24 ) (8 ) Total liabilities 1,278 89 Less: Current portion (403 ) (37 ) Long-term liabilities $ 875 $ 52

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Jun. 30, 2021
Goodwill And Intangible Assets Disclosure [Abstract]
Intangible Assets	Intangible assets: June 30, 2021 2020 Pharmacy segment Trade Name $ 1,180 $ 1,180 Customer Relationships 1,089 1,089 Medicare License 623 623 2,892 2,892 Accumulated Amortization (1,665 ) (1,638 ) Total $ 1,227 $ 1,254
Annual Amortization of Amortizing Intangibles for Next Five Years	Annual amortization of amortizing intangibles for the next five years is as follows: 2022 $ 26 2023 21 2024 0 2025 0 2026 and thereafter 0 Total $ 47

Long-Term Debt (Tables)

Long-Term Debt (Tables)	12 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
Summary of Long-Term Debt	Long-term debt consisted of the following: June 30, 2021 2020 CARES Act Paycheck Protection Plan Loans $ 2,972 $ 3,234 Capital lease obligations 89 124 Total 3,061 3,358 Less current maturities (3,009 ) (1,401 ) $ 52 $ 1,957
Annual Required Payments of Debt and Contractual Commitments for Interest on Long-term Debt	Debt Commitments —Annual required payments of debt and contractual commitments for interest on long-term debt are shown in the following table. The PPP loans of $2,972 included in debt below were forgiven by the SBA in July and August 2021 under the terms of the loan program. The interest rate on variable interest debt is calculated at the interest rate at June 30, 2021. Debt Interest 2022 $ 3,009 $ 43 2023 36 5 2024 16 1 2025 0 0 2026 0 0 2027 and after 0 0 Total $ 3,061 $ 49

Shareholders' Equity (Tables)

Shareholders' Equity (Tables)	12 Months Ended
	Jun. 30, 2021
Federal Home Loan Banks [Abstract]
Activity of Company's Share Options	The activity of Company’s share options is shown in the following table: Number of Shares Weighted- Average Exercise Price Range of Exercise Prices Options outstanding June 30, 2019 595,000 $ 1.53 $0.71 - $2.09 Granted 50,000 1.38 1.38 Forfeited (165,000 ) 2.01 $1.79 - $2.09 Options outstanding June 30, 2020 480,000 $ 1.35 $0.71 - $1.79 Granted 0 NA NA Exercised (70,000 ) 1.39 $0.71-$1.79 Options outstanding June 30, 2021 410,000 $ 1.34 $0.71 - $1.79 Options exercisable June 30, 2020 480,000 $ 1.35 $0.71 - $1.79 Options exercisable June 30, 2021 410,000 $ 1.34 $0.71 - $1.79
Number of Stock Options Outstanding and Exercisable	Information with respect to stock options outstanding and exercisable at June 30, 2021 is as follows: Exercise Prices Number Outstanding Weighted-Average Remaining Contractual Life (in years) Number Exercisable $ 0.71 12,000 2.21 12,000 $ 1.21 48,000 5.21 48,000 $ 1.22 170,000 1.18 170,000 $ 1.38 40,000 8.20 40,000 $ 1.49 90,000 3.18 90,000 $ 1.67 30,000 0.36 30,000 $ 1.79 20,000 4.20 20,000 410,000 2.89 410,000
Summary of Total Share Repurchased and Average Price Per Share Paid for the Program	T he chart below shows by month the total shares repurchased and average price per share paid for the 2019-2020 Program. Total Shares Average Price Purchased Per Share Paid November 2019 935 $ 1.17 December 2019 2,879 1.18 January 2020 4,272 1.15 February 2020 33,873 1.22 March 2020 45,575 1.09 Total 87,534 $ 1.15
Classification Other Accumulated Comprehensive Loss	Accumulated Other Comprehensive Loss —Information with respect to the balances of each classification within accumulated other comprehensive loss is as follows: Minimum Pension Liability Adjustment Accumulated Other Comprehensive Loss June 30, 2019 $ (253 ) $ (253 ) Current period change (86 ) (86 ) June 30, 2020 $ (339 ) $ (339 ) Current period change 177 177 June 30, 2021 $ (162 ) $ (162 )

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Jun. 30, 2021
Income Tax Disclosure [Abstract]
Provision for Income Taxes on Continuing Operations	The provision for income taxes on continuing operations are as follows: 2021 2020 Current $ 63 $ 296 Deferred 0 0 Total income tax expense $ 63 $ 296
Net Deferred Income Tax Assets	Net deferred income tax assets recorded in the consolidated balance sheets are as follows: June 30, 2021 2020 Net operating loss carryforward $ 5,856 $ 6,078 Depreciation expense (98 ) (86 ) Allowances for receivables 117 131 Accrued liabilities 268 1,407 Intangible assets 263 585 Pension liabilities 113 165 Other 181 109 6,700 8,389 Less valuation allowance (6,700 ) (8,389 ) Net deferred income tax assets $ 0 $ 0
Differences Between Income Taxes on Continuing Operations at Federal Statutory Rate and Effective Tax Rate	The differences between income taxes on continuing operations at the Federal statutory rate and the effective tax rate were as follows: 2021 2020 Income tax expense (benefit) at Federal statutory rate $ 1,470 $ (61 ) Changes in valuation allowance—continuing operations (1,076 ) (369 ) U.S. state income taxes, net of federal benefit 188 175 Prior year true-ups associated with CARES Act receipts (587 ) 0 Permanent differences relating to CARES Act receipts (56 ) 582 Deferred tax rate changes 77 (34 ) Other 47 3 Total income tax expense (benefit)—continuing operations $ 63 $ 296

Employee Benefits (Tables)

Employee Benefits (Tables)	12 Months Ended
	Jun. 30, 2021
Postemployment Benefits [Abstract]
Components of Net Pension Expense for All Plans	The components of net pension expense for all plans (comprised solely of one domestic plan) were as follows for the fiscal years ended June 30, 2021 and 2020: 2021 2020 Service cost $ 0 $ 0 Interest cost 40 47 Expected return on assets (38 ) (34 ) Amortization of prior service cost 78 123 Settlement cost 0 0 Net pension expense $ 80 $ 136 Weighted-average assumptions: Discount rate 2.60 % 3.50 % Expected return on plan assets 4.00 % 4.00 % Rate of compensation increase 0.00 % 0.00 %
Summary Information for Plans (Comprised Solely of One Domestic Plan)	Summary information for the plans (comprised solely of one domestic plan) is as follows for the fiscal years ended June 30, 2021 and 2020: 2021 2020 Change in Benefit Obligation: Benefit obligation at beginning of year $ 1,574 $ 1,390 Interest cost 40 47 Actuarial (gain) loss (51 ) 168 Benefits paid (28 ) (31 ) Benefit obligation end of year $ 1,535 $ 1,574 Change in Fair Value of Plan Assets: Beginning fair value $ 923 $ 827 Actual return (loss) on plan assets 85 (5 ) Employer contribution 100 132 Benefits paid (28 ) (31 ) Plan assets at end of year $ 1,080 $ 923 Funded status of the plans (455 ) (651 ) Unrecognized actuarial loss 293 469 Accrued benefit cost $ (162 ) $ (182 ) Amounts Recognized in Consolidated Balance Sheets Accrued benefit cost (162 ) (182 ) Accumulated other comprehensive loss* 293 469 Net amount recognized $ (455 ) $ (651 ) * Accumulated other comprehensive loss represents minimum pension liability adjustments.

Financial Information by Segm_2

Financial Information by Segments (Tables)	12 Months Ended
	Jun. 30, 2021
Segment Reporting [Abstract]
Segment Information	Segment information for the fiscal years ended June 30, 2021 and 2020 is as follows: Healthcare Services Pharmacy Corporate and Other Total 2021 Net Revenues from external customers $ 13,613 $ 27,072 $ 0 $ 40,685 Operating profit (loss) 1,938 1,803 (1,870 ) 1,871 Depreciation and amortization 333 1,026 2 1,361 Assets 10,655 9,978 10,931 31,564 Expenditures for property, plant and equipment 1,346 1,249 0 2,595 2020 Net Revenues from external customers $ 16,243 $ 31,570 $ 0 $ 47,813 Operating profit (loss) 734 1,076 (2,139 ) (329 ) Depreciation and amortization 361 1,085 4 1,450 Assets 8,174 8,170 11,627 27,971 Expenditures for property, plant and equipment 296 888 1 1,185

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Jun. 30, 2021
Earnings Per Share [Abstract]
Schedule of Earnings (Loss) Per Share and Shares Outstanding	Earnings (loss) per share and shares outstanding information for the years ended June 30, 2021 and 2020 is as follows: 2021 2020 Amount Per Share Amount Amount Per Share Amount Earnings (Loss) from continuing operations $ 6,937 $ (586 ) Basic: Weighted-average shares outstanding 6,907 $ 1.00 6,957 $ (0.08 ) Diluted: Weighted-average shares outstanding 6,989 $ 0.99 6,957 $ (0.08 ) Earnings (loss) from discontinued operations $ (47 ) $ (554 ) Basic: Weighted-average shares outstanding 6,907 $ (0.01 ) 6,957 $ (0.08 ) Diluted: Weighted-average shares outstanding 6,989 $ (0.01 ) 6,957 $ (0.08 ) Net earnings (loss) $ 6,890 $ (1,140 ) Basic: Weighted-average shares outstanding 6,907 $ 1.00 6,957 $ (0.16 ) Diluted: Weighted-average shares outstanding 6,989 $ 0.99 6,957 $ (0.16 ) Weighted-average number of shares outstanding—basic 6,907 6,957 Effect of dilutive director, employee and guarantor options and outstanding common share warrants 82 0 Weighted-average number of shares outstanding—diluted 6,989 6,957

SEC Schedule II - Schedule of V

SEC Schedule II - Schedule of Valuation and Qualifying Accounts Disclosure (Detail) - Deferred Income Tax Asset Valuation Allowance [Member] - USD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning Of Year	$ 8,389	$ 8,625
Charged to Cost and Expenses/ (Benefit)	0	0
Currency Translation/ Acquisition/ (Disposition)	0	0
Deductions from Reserves	(1,689)	(236)
Balance at End of Year	$ 6,700	$ 8,389

Business Operations - Additiona

Business Operations - Additional Information (Detail) $ in Thousands	2 Months Ended	3 Months Ended			6 Months Ended	12 Months Ended			15 Months Ended
	Aug. 31, 2021USD ($)	Sep. 30, 2021USD ($)	Jun. 30, 2021USD ($)	Jun. 30, 2020USD ($)	Jun. 30, 2021USD ($)	Jun. 30, 2021USD ($)SegmentBedaAreaLocation	Jun. 30, 2020USD ($)	Jun. 30, 2019	Jun. 30, 2021USD ($)
Business And Organization [Line Items]
Number of segments | Segment						2
Proceeds from long-term debt						$ 0	$ 3,234
Recognized amount related to provide relief fund as other income						4,880	$ 54
Percentage to claim refundable tax credit against employer share of Social Security tax equal to qualified wages payable to employees					70.00%
Employee retention credit qualified wages limited per employee per quarter						10
Maximum employee retention credit available per employee per quarter						7
Employee retention credit amount						14
Employee retention credit amending quarterly payroll tax filing amount						3,586
Maximum [Member]
Business And Organization [Line Items]
Percentage of gross receipts								80.00%
CARES Act Paycheck Protection Plan Loans [Member]
Business And Organization [Line Items]
Debt instrument forgiveness amount			$ 261
Debt forgiveness accrued interest			3		$ 3	3			$ 3
Debt forgiveness income related to loan			$ 264
CARES Act Paycheck Protection Plan Loans [Member] | Subsequent Event [Member]
Business And Organization [Line Items]
Debt instrument forgiveness amount	$ 2,972
Debt forgiveness accrued interest	$ 38
CARES Act Paycheck Protection Plan Loans [Member] | Forecast [Member]
Business And Organization [Line Items]
Debt forgiveness income related to loan		$ 3,010
Provider Relief Fund Distributions CARES Act [Member]
Business And Organization [Line Items]
Recognized amount related to provide relief fund as other income						$ 4,933
Healthcare Services Segment [Member] | Mississippi [Member]
Business And Organization [Line Items]
Area of unimproved land owned by subsidiary | a						5
Healthcare Services Segment [Member] | Georgia [Member]
Business And Organization [Line Items]
Area of unimproved land owned by subsidiary | a						25
Healthcare Services Segment [Member] | Acute Care Hospital [Member] | Mississippi [Member]
Business And Organization [Line Items]
Number of licensed-bed owned and operated by a subsidiary | Bed						84
Number of bed in extended care and rehabilitation center owned and operated by subsidiary | Bed						66
Number of bed in geriatric psychology subsidiary | Bed						18
Pharmacy Segment [Member]
Business And Organization [Line Items]
Number of operational areas | Area						4
Pharmacy Segment [Member] | Louisiana [Member] | Retail Pharmacy Products and Services [Member]
Business And Organization [Line Items]
Number of locations sales conducted in rural markets | Location						2
Healthcare and Pharmacy segments [Member]
Business And Organization [Line Items]
Funds received				$ 8,604
Healthcare and Pharmacy segments [Member] | Provider Relief Fund Distributions CARES Act [Member]
Business And Organization [Line Items]
Proceeds under relief fund distributions									$ 5,370
Healthcare and Pharmacy segments [Member] | Paycheck Protection Program, CARES Act [Member]
Business And Organization [Line Items]
Proceeds from long-term debt				$ 3,234

Summary of Significant Accoun_3

Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Accounting Policies [Line Items]
Cash	$ 9,962
Cash deposits in excess of federally insured limits	$ 9,140
Overnight repurchase agreements collateralized by government backed securities	102.00%
Depreciation method	Depreciation is recognized over the estimated useful lives of the assets, which range from 3 to 45 years, on a straight-line basis.
Description of property, plant and equipment, estimated useful lives	Estimated useful lives of the assets, which range from 3 to 45 years, on a straight-line basis.
Depreciation	$ 1,335	$ 1,350
Share-based compensation	$ 0	$ 28
Machinery and Equipment [Member]
Accounting Policies [Line Items]
Property, plant and equipment, estimated useful lives	10 years
Medical Equipment [Member]
Accounting Policies [Line Items]
Property, plant and equipment, estimated useful lives	3 years
Minimum
Accounting Policies [Line Items]
Property, plant and equipment, estimated useful lives	3 years
Definite-life intangible assets, estimated useful lives	2 years
Minimum | Furniture and Fixtures [Member]
Accounting Policies [Line Items]
Property, plant and equipment, estimated useful lives	5 years
Minimum | Buildings [Member]
Accounting Policies [Line Items]
Property, plant and equipment, estimated useful lives	25 years
Minimum | Leasehold Improvements and Leased Machinery and Equipment [Member]
Accounting Policies [Line Items]
Property, plant and equipment, estimated useful lives	5 years
Maximum [Member]
Accounting Policies [Line Items]
Property, plant and equipment, estimated useful lives	45 years
Definite-life intangible assets, estimated useful lives	30 years
Maximum [Member] | Furniture and Fixtures [Member]
Accounting Policies [Line Items]
Property, plant and equipment, estimated useful lives	10 years
Maximum [Member] | Buildings [Member]
Accounting Policies [Line Items]
Property, plant and equipment, estimated useful lives	45 years
Maximum [Member] | Leasehold Improvements and Leased Machinery and Equipment [Member]
Accounting Policies [Line Items]
Property, plant and equipment, estimated useful lives	15 years
Overnight Repurchase Agreements [Member]
Accounting Policies [Line Items]
Cash equivalents	$ 3,265
Healthcare Services Segment [Member] | Medicare [Member] | Credit Concentration Risk [Member] | Sales Revenue, Segment [Member]
Accounting Policies [Line Items]
Concentrations of Credit Risk	52.00%	52.00%
Healthcare Services Segment [Member] | Medicaid [Member] | Credit Concentration Risk [Member] | Sales Revenue, Segment [Member]
Accounting Policies [Line Items]
Concentrations of Credit Risk	31.00%	32.00%
Pharmacy Segment [Member] | Medicare [Member] | Credit Concentration Risk [Member] | Accounts Receivable [Member]
Accounting Policies [Line Items]
Concentrations of Credit Risk	21.00%	23.00%
Pharmacy Segment [Member] | Medicaid [Member] | Credit Concentration Risk [Member] | Accounts Receivable [Member]
Accounting Policies [Line Items]
Concentrations of Credit Risk	24.00%	23.00%
Accounting Standards Update 2014-09 [Member]
Accounting Policies [Line Items]
Change in accounting principle, accounting standards update, adopted [true false]	true
Change in accounting principle, accounting standards update, adoption date	Jul. 1, 2018
Change in accounting principle, accounting standards update, immaterial effect [true false]	true

Discontinued Operations - Sched

Discontinued Operations - Schedule of Discontinued Operations (Detail) - USD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Net Revenues:
Net revenues	$ 191	$ 37
Earnings (Loss) before Income Taxes:
Earnings (loss) before income taxes	(47)	(554)
Income tax expense	0	0
Earnings (Loss) from discontinued operations	(47)	(554)
Sold Hospitals [Member]
Net Revenues:
Net revenues	191	37
Earnings (Loss) before Income Taxes:
Earnings (loss) before income taxes	33	(418)
Life Sciences and Engineering [Member]
Earnings (Loss) before Income Taxes:
Earnings (loss) before income taxes	$ (80)	$ (136)

Revenue Recognition and Accou_3

Revenue Recognition and Accounts Receivables - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Segment Reporting Revenue Reconciling Item [Line Items]
Net revenues for settlements and filings of prior year Medicare and Medicaid cost reports	$ 69	$ 139
ASC 606 [Member]
Segment Reporting Revenue Reconciling Item [Line Items]
Change in accounting principle, accounting standards update, adopted [true false]	true
Change in accounting principle, accounting standards update, adoption date	Jul. 1, 2018
Change in accounting principle, accounting standards update, immaterial effect [true false]	true
Change in Accounting Principle, Accounting Standards Update, Transition Option Elected [Extensible List]	us-gaap:AccountingStandardsUpdate201409RetrospectiveMember

Revenue Recognition and Accou_4

Revenue Recognition and Accounts Receivables - Summary of Revenue by Payor (Detail) - USD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Segment Reporting Revenue Reconciling Item [Line Items]
Net revenues	$ 40,685	$ 47,813
Medicare [Member]
Segment Reporting Revenue Reconciling Item [Line Items]
Net revenues	18,194	20,013
Medicaid [Member]
Segment Reporting Revenue Reconciling Item [Line Items]
Net revenues	10,522	13,956
Retail and Institutional Pharmacy [Member]
Segment Reporting Revenue Reconciling Item [Line Items]
Net revenues	6,090	6,465
Managed Care & Other Insurance [Member]
Segment Reporting Revenue Reconciling Item [Line Items]
Net revenues	5,094	6,742
Self-Pay [Member]
Segment Reporting Revenue Reconciling Item [Line Items]
Net revenues	510	498
Rent [Member]
Segment Reporting Revenue Reconciling Item [Line Items]
Net revenues	0	16
Other [Member]
Segment Reporting Revenue Reconciling Item [Line Items]
Net revenues	$ 275	$ 123

Inventory - Inventory, Net (Det

Inventory - Inventory, Net (Detail) - USD ($) $ in Thousands	Jun. 30, 2021	Jun. 30, 2020
Inventory [Line Items]
Inventory, net, total	$ 1,890	$ 1,866
Healthcare Services Segment [Member]
Inventory [Line Items]
Healthcare Services segment, supplies inventory	200	152
Pharmacy Segment [Member]
Inventory [Line Items]
Pharmacy segment, goods held for sale	$ 1,690	$ 1,714

Leases - Additional Information

Leases - Additional Information (Detail) - USD ($)	Jun. 30, 2021	Jun. 30, 2020	Jul. 01, 2019
Lessee Lease Description [Line Items]
Operating lease liabilities	$ 1,278,000
Operating lease ROU assets	1,251,000	$ 970,000
Impact on retained earnings	$ 6,809,000	$ (81,000)
Accounting Standards Codification ("ASC") 842 [Member]
Lessee Lease Description [Line Items]
Operating lease liabilities			$ 1,423,000
Operating lease ROU assets			1,423,000
Revision of Prior Period, Accounting Standards Update, Adjustment [Member] | Accounting Standards Codification ("ASC") 842 [Member]
Lessee Lease Description [Line Items]
Impact on retained earnings			$ 0

Leases - Components of Lease Co

Leases - Components of Lease Cost and Rent Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Operating lease cost:
Operating lease cost	$ 514	$ 593
Short-term rent expense	37	5
Variable lease cost	2	3
Total operating lease cost	553	601
Finance lease cost:
Amortization right-of-use assets	36	36
Interest on finance lease liabilities	7	9
Total finance lease cost	$ 43	$ 45

Leases - Summary of Supplementa

Leases - Summary of Supplemental Balance Sheet Information Relating to Leases (Detail) - USD ($) $ in Thousands	Jun. 30, 2021	Jun. 30, 2020
Operating Leases:
Operating Lease ROU Assets	$ 1,251	$ 970
Finance Leases:
Finance Lease ROU Assets	$ 203	$ 203
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	us-gaap:OtherAssets	us-gaap:OtherAssets
Accumulated amortization	$ 72	$ 43
Current finance lease liabilities	$ 37	$ 34
Finance Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	us-gaap:DebtCurrent	us-gaap:DebtCurrent
Long-term finance lease liabilities	$ 52	$ 90
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	Long-term debt	Long-term debt

Leases - Summary of Supplemen_2

Leases - Summary of Supplemental Cash Flow and Other Information Related to Leases (Detail) - USD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 511	$ 593
Operating cash flows from finance leases	7	9
Financing cash flow from finance leases	34	32
Right-of-use assets obtained in exchange for new finance lease liabilities	0	0
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 1,179	$ 1,498
Weighted-average remaining lease term:
Operating leases	4 years 25 days	3 years 9 months
Finance leases	2 years 4 months 28 days	3 years 4 months 28 days
Weighted-average discount rate:
Operating leases	1.53%	2.79%
Finance leases	6.54%	6.54%

Leases - Summary of Non-cancell

Leases - Summary of Non-cancellable Operating and Finance Leases (Detail) - USD ($) $ in Thousands	Jun. 30, 2021	Jun. 30, 2020
Leases [Abstract]
1 year	$ 415
2 years	256
3 years	248
4 years	241
5 years	132
Over 5 years	10
Total minimum future payments	1,302
Less: Imputed interest	(24)
Total liabilities	1,278
Less: Current portion	(403)	$ (365)
Long-term liabilities	875	607
1 year	42
2 years	42
3 years	13
4 years	0
5 years	0
Over 5 years	0
Total minimum future payments	97
Less: Imputed interest	(8)
Total liabilities	89
Less: Current portion	(37)	(34)
Long-term finance lease liabilities	$ 52	$ 90

Intangible Assets - Intangible

Intangible Assets - Intangible Assets (Detail) - USD ($) $ in Thousands	Jun. 30, 2021	Jun. 30, 2020
Indefinite-lived Intangible Assets [Line Items]
Total	$ 1,227	$ 1,254
Specialty Pharmacy Segment [Member]
Indefinite-lived Intangible Assets [Line Items]
Finite and Indefinite-Lived Intangible Assets, Gross	2,892	2,892
Accumulated Amortization	(1,665)	(1,638)
Total	1,227	1,254
Trade Name [Member] | Specialty Pharmacy Segment [Member]
Indefinite-lived Intangible Assets [Line Items]
Indefinite-Lived Intangible Assets	1,180	1,180
Customer Relationships [Member] | Specialty Pharmacy Segment [Member]
Indefinite-lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	1,089	1,089
Medicare License [Member] | Specialty Pharmacy Segment [Member]
Indefinite-lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	$ 623	$ 623

Intangible Assets - Additional

Intangible Assets - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Goodwill And Intangible Assets [Line Items]
Amortization expense	$ 27	$ 99
Customer Relationships [Member] | Pharmacy Segment [Member]
Goodwill And Intangible Assets [Line Items]
Intangible asset, remaining amortization period	12 years
Medicare License [Member] | Pharmacy Segment [Member]
Goodwill And Intangible Assets [Line Items]
Intangible asset, remaining amortization period	15 years

Intangible Assets - Annual Amor

Intangible Assets - Annual Amortization of Amortizing Intangibles for Next Five Years (Detail) $ in Thousands	Jun. 30, 2021USD ($)
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
2022	$ 26
2023	21
2024	0
2025	0
2026 and thereafter	0
Total	$ 47

Long-Term Debt - Summary of Lon

Long-Term Debt - Summary of Long-Term Debt (Detail) - USD ($) $ in Thousands	Jun. 30, 2021	Jun. 30, 2020
Debt Instrument [Line Items]
Capital lease obligations	$ 89	$ 124
Total	3,061	3,358
Less current maturities	(3,009)	(1,401)
Total Long-term debt, excluding current maturities	52	1,957
CARES Act Paycheck Protection Plan Loans [Member]
Debt Instrument [Line Items]
Loans	$ 2,972	$ 3,234

Long-Term Debt (CARES Act Paych

Long-Term Debt (CARES Act Paycheck Protection Plan Loans) - Additional Information (Detail) - CARES Act Paycheck Protection Plan Loans [Member] - USD ($) $ in Thousands	2 Months Ended		3 Months Ended
	Aug. 31, 2021	May 31, 2020	Sep. 30, 2021	Jun. 30, 2021
Debt Instrument [Line Items]
PPP loans from bank		$ 3,234
Debt instrument forgiveness amount				$ 261
Debt forgiveness accrued interest				3
Debt forgiveness income related to loan				$ 264
Forecast [Member]
Debt Instrument [Line Items]
Debt forgiveness income related to loan			$ 3,010
Subsequent Event [Member]
Debt Instrument [Line Items]
Debt instrument forgiveness amount	$ 2,972
Debt forgiveness accrued interest	$ 38

Long-Term Debt (Debt Commitment

Long-Term Debt (Debt Commitments) - Additional Information (Detail) - CARES Act Paycheck Protection Plan Loans [Member] - USD ($) $ in Thousands	2 Months Ended	3 Months Ended
	Aug. 31, 2021	Jun. 30, 2021
Debt Instrument [Line Items]
Debt instrument forgiveness amount		$ 261
Subsequent Event [Member]
Debt Instrument [Line Items]
Debt instrument forgiveness amount	$ 2,972

Long-Term Debt - Annual Require

Long-Term Debt - Annual Required Payments of Debt and Contractual Commitments for Interest on Long-term Debt (Detail) $ in Thousands	Jun. 30, 2021USD ($)
Long Term Debt By Maturity [Abstract]
Debt, 2022	$ 3,009
Debt, 2023	36
Debt, 2024	16
Debt, 2025	0
Debt, 2026	0
Debt, 2027 and after	0
Debt, Total	3,061
Interest, 2022	43
Interest, 2023	5
Interest, 2024	1
Interest, 2025	0
Interest, 2026	0
Interest, 2027 and after	0
Interest, Total	$ 49

Shareholders' Equity - Addition

Shareholders' Equity - Additional Information (Detail) - USD ($)	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Oct. 08, 2019	Jun. 30, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted	0	50,000
Share options exercised, Shares	70,000	0
Options outstanding	410,000	480,000		595,000
Options forfeited		165,000
Share-based compensation, amount recognized	$ 0	$ 28,000
Unrecognized compensation cost	0
Aggregate intrinsic value of options exercisable	594,000	132,000
Aggregate intrinsic value of options outstanding	$ 594,000	132,000
Stock repurchased during period, value		$ 102,000
Stock repurchased during period, shares	87,534
Stock repurchased during period, average price of per share	$ 1.15
2019-2020 Common Share Repurchase Program [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock repurchased during period, value	$ 101,000
Stock repurchased during period, shares	87,534
Stock repurchased during period, average price of per share	$ 1.15
2005 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Plan, Description	The 2005 Equity Incentive Plan approved by SunLink’s shareholders on November 7, 2005 permitted the grant of options to employees, non-employee directors and service providers of SunLink for the purchase of up to 800,000 common shares plus the number of unused shares under its 2001 Plans, which were 30,675.
Options granted	0	0
Share options exercised, Shares	0
Options outstanding	180,000
Options forfeited	165,000
Shares available for grants	0
Maximum [Member] | 2019-2020 Common Share Repurchase Program [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Amount of shares authorized to be repurchased			$ 750,000
Maximum [Member] | 2005 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Purchase of common shares	800,000
2011 Director Stock Option Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Plan, Description	The 2011 Director Stock Option Plan was approved by SunLink’s shareholders at the Annual Meeting of Shareholders on November 7, 2011. This plan permits the grant of options to non-employee directors of SunLink for the purchase of up to 300,000 common shares through November 2021.
Options granted	0	50,000
Share options exercised, Shares	70,000
Options outstanding	230,000
2011 Director Stock Option Plan [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Purchase of common shares	300,000
2001 Plans [Member] | 2005 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares restricted under share based plan	30,675

Shareholders' Equity - Activity

Shareholders' Equity - Activity of Company's Share Options (Detail) - $ / shares	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number of Shares, Options outstanding, Beginning balance	480,000	595,000
Number of Shares, Granted	0	50,000
Number of Shares, Exercised	(70,000)	0
Number of Shares, Forfeited		(165,000)
Number of Shares, Options outstanding, Ending balance	410,000	480,000
Exercisable, Number of Shares, Options outstanding, Ending balance	410,000	480,000
Options Outstanding, Weighted Average Exercise Price, Beginning Balance	$ 1.35	$ 1.53
Weighted Average Exercise Price, Granted		1.38
Weighted Average Exercise Price, Exercised	1.39
Weighted Average Exercise Price, Forfeited		2.01
Options Outstanding, Weighted Average Exercise Price, Ending Balance	1.34	1.35
Exercisable, Weighted Average Exercise Price, Ending balance	1.34	1.35
Range of Exercise Prices, Granted		1.38
Minimum
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Outstanding Options, Range of Exercise Prices, Beginning balance	0.71	0.71
Range of Exercise Prices, Exercised	0.71
Range of Exercise Prices, Forfeited		1.79
Outstanding Options, Range of Exercise Prices, Ending balance	0.71	0.71
Exercisable, Range of Exercise Prices, Ending balance	0.71	0.71
Maximum [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Outstanding Options, Range of Exercise Prices, Beginning balance	1.79	2.09
Range of Exercise Prices, Exercised	1.79
Range of Exercise Prices, Forfeited		2.09
Outstanding Options, Range of Exercise Prices, Ending balance	1.79	1.79
Exercisable, Range of Exercise Prices, Ending balance	$ 1.79	$ 1.79

Shareholders' Equity - Number o

Shareholders' Equity - Number of Stock Options Outstanding and Exercisable (Detail) - $ / shares	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2019
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Prices	$ 1.34	$ 1.35	$ 1.53
Number Outstanding	410,000	480,000	595,000
Weighted-Average Remaining Contractual Life (in years)	2 years 10 months 20 days
Number Exercisable	410,000	480,000
Range One [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Prices	$ 0.71
Number Outstanding	12,000
Weighted-Average Remaining Contractual Life (in years)	2 years 2 months 15 days
Number Exercisable	12,000
Range Two [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Prices	$ 1.21
Number Outstanding	48,000
Weighted-Average Remaining Contractual Life (in years)	5 years 2 months 15 days
Number Exercisable	48,000
Range Three [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Prices	$ 1.22
Number Outstanding	170,000
Weighted-Average Remaining Contractual Life (in years)	1 year 2 months 4 days
Number Exercisable	170,000
Range Four [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Prices	$ 1.38
Number Outstanding	40,000
Weighted-Average Remaining Contractual Life (in years)	8 years 2 months 12 days
Number Exercisable	40,000
Range Five [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Prices	$ 1.49
Number Outstanding	90,000
Weighted-Average Remaining Contractual Life (in years)	3 years 2 months 4 days
Number Exercisable	90,000
Range Six [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Prices	$ 1.67
Number Outstanding	30,000
Weighted-Average Remaining Contractual Life (in years)	4 months 9 days
Number Exercisable	30,000
Range Seven [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Prices	$ 1.79
Number Outstanding	20,000
Weighted-Average Remaining Contractual Life (in years)	4 years 2 months 12 days
Number Exercisable	20,000

Shareholders' Equity - Summary

Shareholders' Equity - Summary of Total Share Repurchased and Average Price Per Share Paid for the Program (Detail)	12 Months Ended
	Jun. 30, 2021$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total Shares Purchased | shares	87,534
Average Price Per Share Paid | $ / shares	$ 1.15
November 2019 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total Shares Purchased | shares	935
Average Price Per Share Paid | $ / shares	$ 1.17
December 2019 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total Shares Purchased | shares	2,879
Average Price Per Share Paid | $ / shares	$ 1.18
January 2020 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total Shares Purchased | shares	4,272
Average Price Per Share Paid | $ / shares	$ 1.15
February 2020 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total Shares Purchased | shares	33,873
Average Price Per Share Paid | $ / shares	$ 1.22
March 2020 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total Shares Purchased | shares	45,575
Average Price Per Share Paid | $ / shares	$ 1.09

Shareholders' Equity - Classifi

Shareholders' Equity - Classification Other Accumulated Comprehensive Loss (Detail) - USD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Minimum Pension Liability Adjustment, Beginning balance	$ (339)	$ (253)
Minimum Pension Liability Adjustment, Current period change	177	(86)
Minimum Pension Liability Adjustment, Ending balance	(162)	(339)
Accumulated Other Comprehensive Income (Loss), Beginning balance	(339)	(253)
Accumulated Other Comprehensive Income (Loss), Current period change	177	(86)
Accumulated Other Comprehensive Income (Loss), Ending balance	$ (162)	$ (339)

Income Taxes - Provision for In

Income Taxes - Provision for Income Taxes on Continuing Operations (Detail) - USD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Income Tax Disclosure [Abstract]
Current	$ 63	$ 296
Deferred	0	0
Total income tax expense	$ 63	$ 296

Income Taxes - Net Deferred Inc

Income Taxes - Net Deferred Income Tax Assets (Detail) - USD ($)	Jun. 30, 2021	Jun. 30, 2020
Deferred Tax Assets Net [Abstract]
Net operating loss carryforward	$ 5,856,000	$ 6,078,000
Depreciation expense	(98,000)	(86,000)
Allowances for receivables	117,000	131,000
Accrued liabilities	268,000	1,407,000
Intangible assets	263,000	585,000
Pension liabilities	113,000	165,000
Other	181,000	109,000
Gross deferred tax assets	6,700,000	8,389,000
Less valuation allowance	(6,700,000)	(8,389,000)
Net deferred income tax assets	$ 0	$ 0

Income Taxes - Differences Betw

Income Taxes - Differences Between Income Taxes on Continuing Operations at Federal Statutory Rate and Effective Tax Rate (Detail) - USD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Income Tax Disclosure [Abstract]
Income tax expense (benefit) at Federal statutory rate	$ 1,470	$ (61)
Changes in valuation allowance—continuing operations	(1,076)	(369)
U.S. state income taxes, net of federal benefit	188	175
Prior year true-ups associated with CARES Act receipts	(587)	0
Permanent differences relating to CARES Act receipts	(56)	582
Deferred tax rate changes	77	(34)
Other	47	3
Total income tax expense	$ 63	$ 296

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Income Tax Disclosure [Abstract]
Percentage of NOL under tax cuts and jobs act	80.00%
Deferred income tax valuation allowance	$ 6,700,000	$ 8,389,000
Net long-term deferred income tax asset or liability	0	$ 0
Net operating loss carry-forward	$ 15,631,000
Net operating loss carryforward expiration year	2023 through fiscal 2038

Employee Benefits - Additional

Employee Benefits - Additional Information (Detail) - USD ($)	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Defined Benefit Plan Disclosure [Line Items]
Plan's assets invested in cash and short term investments	43.00%
Plan's assets invested in equity investments	42.00%
Plan's assets invested in fixed income investments	15.00%
Expected return on investment	4.00%
Plan expected to pay in pension benefits, 2022	$ 51,000
Plan expected to pay in pension benefits, 2023	55,000
Plan expected to pay in pension benefits, 2024	61,000
Plan expected to pay in pension benefits, 2025	173,000
Plan expected to pay in pension benefits, 2026	67,000
Plan expected to pay in pension benefits through three years	386,000
Contribution by employer	100,000	$ 132,000
Estimated contribution by employer, next fiscal year	$ 100,000
Age of participants to take monthly pension benefits	65 years
Plan expenses for defined contribution plan	$ 0	0
Employee matching contribution	0	$ 137,000
Specialty Pharmacy Segment [Member]
Defined Benefit Plan Disclosure [Line Items]
Benefit plan maintained for employees	0
Healthcare Services Segment [Member]
Defined Benefit Plan Disclosure [Line Items]
Benefit plan maintained for employees	$ 0

Employee Benefits - Components

Employee Benefits - Components of Net Pension Expense for All Plans (Detail) - USD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Defined Benefit Plan Disclosure [Line Items]
Interest cost	$ 40	$ 47
Weighted-average assumptions:
Discount rate	2.60%	3.50%
Expected return on plan assets	4.00%	4.00%
Rate of compensation increase	0.00%	0.00%
Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 0	$ 0
Interest cost	40	47
Expected return on assets	(38)	(34)
Amortization of prior service cost	78	123
Settlement cost	0	0
Net pension expense	$ 80	$ 136

Employee Benefits - Summary Inf

Employee Benefits - Summary Information for Plans (Comprised Solely of One Domestic Plan) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Change in Benefit Obligation:
Benefit obligation at beginning of year	$ 1,574	$ 1,390
Interest cost	40	47
Actuarial (gain) loss	(51)	168
Benefits paid	(28)	(31)
Benefit obligation end of year	1,535	1,574
Change in Fair Value of Plan Assets:
Beginning fair value	923	827
Actual return (loss) on plan assets	85	(5)
Contribution by employer	100	132
Benefits paid	(28)	(31)
Plan assets at end of year	1,080	923
Funded status of the plans	(455)	(651)
Unrecognized actuarial loss	293	469
Accrued benefit cost	(162)	(182)
Amounts Recognized in Consolidated Balance Sheets
Accrued benefit cost	(162)	(182)
Accumulated other comprehensive loss	293	469
Net amount recognized	$ (455)	$ (651)

Sale of Assets - Additional Inf

Sale of Assets - Additional Information (Detail) $ in Thousands	Dec. 20, 2019USD ($)a	Sep. 09, 2019USD ($)a	Jun. 30, 2021USD ($)	Jun. 30, 2020USD ($)
Sale of Assets [Line Items]
Pre-tax gain on the sale of property			$ 13	$ 192
Medical Office Building [Member] | Clanton, AL [Member]
Sale of Assets [Line Items]
Undeveloped land sold | a	4
Proceeds from sale	$ 204
Pre-tax gain on the sale of property				86
Undeveloped Land [Member] | Fulton, MO [Member]
Sale of Assets [Line Items]
Undeveloped land sold | a		11.4
Proceeds from sale		$ 348
Pre-tax gain on the sale of property				$ 100

Sales Tax Payable - Additional

Sales Tax Payable - Additional Information (Detail) $ in Thousands	12 Months Ended
	Jun. 30, 2021USD ($)Authority	Jun. 30, 2020USD ($)
Payables And Accruals [Abstract]
Number of taxing authorities | Authority	2
Sales tax accrued	$ 1,966	$ 1,411
Amounts claimed and received		$ 359

Related Parties - Additional In

Related Parties - Additional Information (Detail) - Management [Member] - USD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Related Party Transaction [Line Items]
Legal services to these law firms	$ 182	$ 251
Amount payable to law firms	$ 21	$ 6

Financial Information by Segm_3

Financial Information by Segments - Additional Information (Detail)	12 Months Ended
	Jun. 30, 2021Segment
Segment Reporting [Abstract]
Number of reportable operating segments	2

Financial Information by Segm_4

Financial Information by Segments - Segment Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Segment Reporting Information [Line Items]
Net Revenues from external customers	$ 40,685	$ 47,813
Operating profit (loss)	1,871	(329)
Depreciation and amortization	1,361	1,450
Assets	31,564	27,971
Expenditures for property, plant and equipment	2,595	1,185
Operating Segments [Member] | Healthcare Services Segment [Member]
Segment Reporting Information [Line Items]
Net Revenues from external customers	13,613	16,243
Operating profit (loss)	1,938	734
Depreciation and amortization	333	361
Assets	10,655	8,174
Expenditures for property, plant and equipment	1,346	296
Operating Segments [Member] | Pharmacy Segment [Member]
Segment Reporting Information [Line Items]
Net Revenues from external customers	27,072	31,570
Operating profit (loss)	1,803	1,076
Depreciation and amortization	1,026	1,085
Assets	9,978	8,170
Expenditures for property, plant and equipment	1,249	888
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Net Revenues from external customers	0	0
Operating profit (loss)	(1,870)	(2,139)
Depreciation and amortization	2	4
Assets	10,931	11,627
Expenditures for property, plant and equipment	$ 0	$ 1

Earnings Per Share - Schedule o

Earnings Per Share - Schedule of Earnings (Loss) Per Share and Shares Outstanding (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Earnings Per Share [Abstract]
Earnings (Loss) from continuing operations	$ 6,937	$ (586)
Basic:
Weighted-average shares outstanding	6,907	6,957
Diluted:
Weighted-average shares outstanding	6,989	6,957
Earnings (loss) from discontinued operations	$ (47)	$ (554)
Net earnings (loss)	$ 6,890	$ (1,140)
Weighted-average number of shares outstanding—basic	6,907	6,957
Effect of dilutive director, employee and guarantor options and outstanding common share warrants	82	0
Weighted-average number of shares outstanding—diluted	6,989	6,957
Basic:
Weighted-average shares outstanding, Per Share Amount from continuing operations	$ 1	$ (0.08)
Weighted-average shares outstanding, Per Share Amount from discontinued operations	(0.01)	(0.08)
Weighted-average shares outstanding, per share	1	(0.16)
Diluted:
Weighted-average shares outstanding, Per Share Amount from continuing operations	0.99	(0.08)
Weighted-average shares outstanding, Per Share Amount from discontinued operations	(0.01)	(0.08)
Weighted-average shares outstanding, per share	$ 0.99	$ (0.16)

Earnings Per Share - Additional

Earnings Per Share - Additional Information (Detail) shares in Thousands	12 Months Ended
	Jun. 30, 2020shares
Earnings Per Share [Abstract]
Share options not included in diluted earnings per share	14

Commitments for Capital Expen_2

Commitments for Capital Expenditures - Additional Information (Detail) $ in Thousands	Jun. 30, 2021USD ($)
Trace Regional Hospital [Member] | Trace Forward Capital Plan [Member]
Commitment And Contingencies [Line Items]
Commitments for future capital expenditures	$ 1,100