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<url><loc>https://stock.noler.com/us/stock/fonar-corporation/finite-lived-intangible-assets-accumulated-amortization</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/finite-lived-intangible-assets-amortization-expense-after-year-five</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/finite-lived-intangible-assets-amortization-expense-next-twelve-months</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/finite-lived-intangible-assets-amortization-expense-year-five</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/finite-lived-intangible-assets-amortization-expense-year-four</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/finite-lived-intangible-assets-amortization-expense-year-three</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/finite-lived-intangible-assets-amortization-expense-year-two</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/finite-lived-intangible-assets-fair-value-disclosure</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/finite-lived-intangible-assets-future-amortization-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/finite-lived-intangible-assets-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/finite-lived-intangible-assets-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/furniture-and-fixtures-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/gain-loss-on-disposition-of-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/gain-loss-on-disposition-of-assets-1</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/gain-loss-on-disposition-of-intangible-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/gain-loss-on-sale-of-business</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/gain-loss-on-sale-of-property-plant-equipment</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/gain-loss-related-to-litigation-settlement</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/gains-losses-on-extinguishment-of-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/goodwill</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/goodwill-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/goodwill-impaired-accumulated-impairment-loss</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/health-care-organization-other-revenue</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/health-care-organization-patient-service-revenue</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/health-care-organization-patient-service-revenue-less-provision-for-bad-debts</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/health-care-organization-patient-service-revenue-provisionfor-bad-debts</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/health-care-organization-premium-revenue</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/health-care-organization-resident-service-revenue</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/health-care-organization-revenue</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/health-care-organization-revenue-net-of-patient-service-revenue-provisions</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/impairment-of-intangible-assets-indefinitelived-excluding-goodwill</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/impairment-of-leasehold</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/income-loss-from</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/income-loss-from-before-interest-expense-interest-income-income-taxes-extraordinary-items-noncontrolling-interests-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/income-loss-from-equity-method-investments</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/income-loss-from-per-basic-share</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/income-loss-from-per-diluted-share</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/income-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/income-tax-at-federal-statutory-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/income-tax-credits-and-adjustments</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/income-tax-examination-penalties-and-interest-accrued</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/income-tax-examination-penalties-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/income-tax-expense-benefit</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/income-tax-expense-benefit-adjustment-of-deferred-tax-asset-liability</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/income-tax-expense-benefit-extraordinary-items</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/income-tax-expense-benefit-intraperiod-tax-allocation</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/income-tax-receivable</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/income-taxes-paid</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/income-taxes-receivable</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/increase-decrease-in-accounts-and-other-receivables</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/increase-decrease-in-accounts-payable</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/increase-decrease-in-accounts-payable-related-parties</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/increase-decrease-in-accounts-receivable</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/increase-decrease-in-accrued-income-taxes-payable</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/increase-decrease-in-accrued-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/increase-decrease-in-accrued-liabilities-and-other-operating-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/increase-decrease-in-accrued-taxes-payable</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/increase-decrease-in-billing-in-excess-of-cost-of-earnings</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/increase-decrease-in-commodity-contract-assets-and-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/increase-decrease-in-contract-with-customer-asset</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/increase-decrease-in-cost-in-excess-of-billing-on-uncompleted-contract</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/increase-decrease-in-customer-advances</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/increase-decrease-in-customer-deposits</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/increase-decrease-in-income-taxes-receivable</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/increase-decrease-in-intangible-assets-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/increase-decrease-in-inventories</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/increase-decrease-in-lease-acquisition-costs</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/increase-decrease-in-notes-receivable-related-parties</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/increase-decrease-in-operating-lease-liability</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/increase-decrease-in-operating-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/increase-decrease-in-other-accrued-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/increase-decrease-in-other-current-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/increase-decrease-in-other-noncurrent-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/increase-decrease-in-other-noncurrent-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/increase-decrease-in-other-operating-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/increase-decrease-in-other-operating-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/increase-decrease-in-prepaid-deferred-expense-and-other-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/increase-decrease-in-prepaid-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/increase-decrease-in-prepaid-expenses-other</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/increase-decrease-in-prepaid-rent</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/increase-decrease-in-receivables</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/increase-decrease-in-trading-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/increase-decrease-in-unbilled-receivables</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/incremental-common-shares-attributable-to-call-options-and-warrants</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/incremental-common-shares-attributable-to-conversion-of-preferred-stock</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/incremental-common-shares-attributable-to-share-based-payment-arrangements</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/insider-transactions-other</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/insider-transactions-other/sales</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/insider-transactions-preferred</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/insurance-services-revenue</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/intangible-assets-net-excluding-goodwill</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/interest-and-fee-income-other-loans</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/interest-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/interest-expense-nonoperating</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/interest-expense-related-party</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/interest-paid</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/interest-paid-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/interest-payable</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/interest-payable-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/interest-receivable-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/inventory</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/inventory-adjustments</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/inventory-finished-goods-and-work-in-process</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/inventory-work-in-process</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/investing-cash-flow</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/investment-income-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/investment-interest-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/investment-owned-percent-of-net-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/issuance-of-stock-and-warrants-for-services-or-claims</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/late-filing-notices-nt-10-k</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/late-filing-notices-nt-10-q</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/lease-and-rental-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/lease-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/leasehold-improvements-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/lessee-operating-lease-liability-payments-remainder-of-fiscal-year</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/lessor-operating-lease-payments-to-be-received-five-years</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/lessor-operating-lease-payments-to-be-received-thereafter</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/liabilities-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/liability-for-claims-and-claims-adjustment-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/liability-for-claims-and-claims-adjustment-expense-disability-accident-and-health</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/line-of-credit</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/litigation-settlement-amount</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/litigation-settlement-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/loans-from-other-federal-home-loan-banks</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/long-term-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/long-term-debt-and-capital-lease-obligations</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/long-term-debt-and-capital-lease-obligations-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/long-term-debt-and-capital-lease-obligations-including-current-maturities</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/long-term-debt-and-capital-lease-obligations-maturities-repayments-of-principal-after-year-five</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/long-term-debt-and-capital-lease-obligations-maturities-repayments-of-principal-in-year-five</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/long-term-debt-and-capital-lease-obligations-maturities-repayments-of-principal-in-year-four</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/long-term-debt-and-capital-lease-obligations-maturities-repayments-of-principal-in-year-three</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/long-term-debt-and-capital-lease-obligations-maturities-repayments-of-principal-in-year-two</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/long-term-debt-and-capital-lease-obligations-repayments-of-principal-in-next-twelve-months</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/long-term-debt-of-registrant-maturities-repayments-of-principal-in-next-rolling-twelve-months</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/long-term-debt-of-registrant-maturities-repayments-of-principal-in-rolling-after-year-five</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/long-term-debt-of-registrant-maturities-repayments-of-principal-in-rolling-year-five</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/long-term-debt-of-registrant-maturities-repayments-of-principal-in-rolling-year-four</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/long-term-debt-of-registrant-maturities-repayments-of-principal-in-rolling-year-three</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/long-term-debt-of-registrant-maturities-repayments-of-principal-in-rolling-year-two</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/long-term-debt-percentage-bearing-fixed-interest-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/long-term-loans-from-bank</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/machinery-and-equipment-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/maintenance-costs</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/maintenance-revenue</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/management-fees-revenue</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/marketable-securities</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/marketable-securities-unrealized-gain-loss</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/minority-interest</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/minority-interest-decrease-from-distributions-to-noncontrolling-interest-holders</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/minority-interest-increase-from-stock-issuance</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/minority-interest-ownership-percentage-by-parent</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/multiemployer-plan-period-contributions</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/net-change-in-cash</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/net-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/net-income-loss-attributable-to-noncontrolling-interest</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/net-income-loss-available-to-common-stockholders-basic</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/net-income-loss-available-to-common-stockholders-diluted</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/noncontrolling-interest-in-variable-interest-entity</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/nontrade-receivables</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/notes-and-loans-receivable-gross-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/notes-and-loans-receivable-net-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/notes-payable</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/notes-receivable-fair-value-disclosure</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/notes-receivable-net</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/oci-unrealized-holding-gain-loss-on-securities-arising-net-of-tax</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/operating-cash-flow</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/operating-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/operating-lease-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/operating-lease-cost</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/operating-lease-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/operating-lease-liability</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/operating-lease-liability-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/operating-lease-liability-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/operating-lease-payments</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/operating-lease-payments-due</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/operating-lease-payments-due-after-year-five</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/operating-lease-payments-due-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/operating-lease-payments-due-in-five-years</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/operating-lease-payments-due-in-four-years</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/operating-lease-payments-due-in-three-years</loc></url>
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<url><loc>https://stock.noler.com/us/stock/fonar-corporation/other-inventory-purchased-goods</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/other-inventory-supplies</loc></url>
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<url><loc>https://stock.noler.com/us/stock/fonar-corporation/other-sundry-liabilities-current</loc></url>
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<url><loc>https://stock.noler.com/us/stock/fonar-corporation/treasury-stock-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/unbilled-contracts-receivable</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/unrecognized-deferred-tax-liability-policyholders-surplus</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/valuation-allowance-deferred-tax-asset-change-in-amount</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/valuation-allowances-and-reserves-balance</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/weighted-average-basic-shares-outstanding-pro-forma</loc></url>
<url><loc>https://stock.noler.com/us/stock/fonar-corporation/weighted-average-number-of-share-outstanding-basic-and-diluted</loc></url>
</urlset>
