Dynatronics Corp.: 10-K filed 2014-09-29

Name: Dynatronics Corp.: 10-K filed 2014-09-29
Creator: Dynatronics Corp.

What Dynatronics Corp. reported in its annual report filed 2014-09-29 (fiscal FY 2014): 39 published measures, 78 facts as tagged in accession 0001096906-14-001367.

This filing

Form: 10-K (annual report)
Filed: 2014-09-29
Fiscal period: fiscal FY 2014
Accession: 0001096906-14-001367 on SEC EDGAR

Values are as tagged in this filing. A later filing can restate them; each measure links to its history page, which shows the latest-filed value per period. All Dynatronics Corp. filings.

Reported measures

Total assets

Resources recognized on the balance sheet. Book assets are not the market value of the business.

Period	Value	Unit	Days
At 2014-06-30	14,295,144	USD
At 2013-06-30	15,104,587	USD

Total liabilities

Recognized obligations at the reporting date. The definition and scope differ from interest-bearing debt.

Period	Value	Unit	Days
At 2014-06-30	8,286,465	USD
At 2013-06-30	8,895,637	USD

Stockholders equity

The reported residual interest after liabilities. It is an accounting amount, not market capitalization.

Period	Value	Unit
At 2014-06-30	6,008,679	USD
At 2013-06-30	6,208,950	USD
At 2012-06-30	6,266,315	USD

Cash and cash equivalents

Cash and qualifying short-term liquid investments under the filer’s accounting policy. Restricted cash and longer-term investments may be reported separately.

Period	Value	Unit
At 2014-06-30	332,800	USD
At 2013-06-30	302,050	USD
At 2012-06-30	278,263	USD

Net income or loss

Reported profit or loss for the period. Check the filing for attribution, exceptional items and discontinued operations before comparing companies.

Period	Value	Unit	Days
2013-07-01 to 2014-06-30	-271,142	USD	365
2012-07-01 to 2013-06-30	-44,371	USD	365

Operating cash flow

Cash generated or used by operating activities. Working-capital timing can make this differ substantially from reported income.

Period	Value	Unit	Days
2013-07-01 to 2014-06-30	506,522	USD	365
2012-07-01 to 2013-06-30	643,106	USD	365

Capital expenditure payments

Cash payments to acquire property, plant and equipment. This taxonomy concept does not capture every form of investment or acquisition.

Period	Value	Unit	Days
2013-07-01 to 2014-06-30	176,958	USD	365
2012-07-01 to 2013-06-30	100,438	USD	365

Financing cash flow

Net cash from financing activities, including borrowing, repayments and transactions with owners. A positive amount does not establish operating profitability.

Period	Value	Unit	Days
2013-07-01 to 2014-06-30	-298,814	USD	365
2012-07-01 to 2013-06-30	-519,226	USD	365

Investing cash flow

Net cash from investing activities, including asset purchases, disposals and investment transactions. This differs from capital expenditure payments alone.

Period	Value	Unit	Days
2013-07-01 to 2014-06-30	-176,958	USD	365
2012-07-01 to 2013-06-30	-100,093	USD	365

Retained earnings or deficit

Accumulated undistributed earnings or deficit at the reporting date. This balance is not cash available for distribution.

Period	Value	Unit	Days
At 2014-06-30	-1,141,133	USD
At 2013-06-30	-869,991	USD

Basic weighted-average shares

Time-weighted shares used for basic earnings per share. This denominator differs from shares outstanding at a single reporting date.

Period	Value	Unit	Days
2013-07-01 to 2014-06-30	2,519,490	shares	365
2012-07-01 to 2013-06-30	2,526,533	shares	365

Diluted weighted-average shares

Weighted-average shares used for diluted earnings per share. Potential shares are included under the applicable dilution rules, not simply added to outstanding shares.

Period	Value	Unit	Days
2013-07-01 to 2014-06-30	2,519,490	shares	365
2012-07-01 to 2013-06-30	2,526,533	shares	365

Income tax expense or benefit

Current and deferred income tax expense or benefit for continuing operations. This accounting expense differs from cash taxes paid.

Period	Value	Unit	Days
2013-07-01 to 2014-06-30	-126,023	USD	365
2012-07-01 to 2013-06-30	-86,754	USD	365

Net property, plant and equipment

Carrying amount of property, plant and equipment after accumulated depreciation, depletion and amortization. It is not replacement cost or market value.

Period	Value	Unit	Days
At 2014-06-30	2,980,677	USD
At 2013-06-30	3,324,947	USD

Share-based compensation expense

Reported noncash expense for share-based payment arrangements. Noncash treatment does not mean the awards have no economic cost to shareholders.

Period	Value	Unit	Days
2013-07-01 to 2014-06-30	70,871	USD	365
2012-07-01 to 2013-06-30	86,639	USD	365

Operating income or loss

Operating revenue less operating expenses for the reporting period. It excludes items outside the reported operating result and is not free cash flow.

Period	Value	Unit	Days
2013-07-01 to 2014-06-30	-185,790	USD	365
2012-07-01 to 2013-06-30	104,751	USD	365

Current assets

Assets classified as current under the normal operating cycle or one-year boundary. Not all current assets can be converted immediately into cash.

Period	Value	Unit	Days
At 2014-06-30	10,378,927	USD
At 2013-06-30	10,879,449	USD

Interest expense

Borrowing costs recognized as interest expense. This is distinct from cash interest paid and may not include every capitalized borrowing cost.

Period	Value	Unit	Days
2013-07-01 to 2014-06-30	-231,865	USD	365
2012-07-01 to 2013-06-30	-260,699	USD	365

Current liabilities

Obligations classified as current under the operating-cycle or one-year boundary. The balance includes more than short-term borrowing.

Period	Value	Unit	Days
At 2014-06-30	7,031,332	USD
At 2013-06-30	7,333,861	USD

Net current accounts receivable

Current customer receivables after the allowance for credit loss. The balance is not cash collected or a guarantee of collection.

Period	Value	Unit	Days
At 2014-06-30	3,165,396	USD
At 2013-06-30	3,246,712	USD

Common-stock repurchase payments

Cash paid to reacquire common stock during the period. This is not an authorization limit or a direct measure of the net change in share count.

Period	Value	Unit	Days
2012-07-01 to 2013-06-30	99,997	USD	365

Net inventory

Inventory carrying amount after applicable valuation and LIFO reserves. It does not establish realizable selling proceeds or inventory turnover without other inputs.

Period	Value	Unit	Days
At 2014-06-30	6,157,848	USD
At 2013-06-30	6,407,553	USD

Gross profit

Revenue less the costs directly attributed to the goods or services sold. It precedes other operating expenses and is not net income.

Period	Value	Unit	Days
2013-07-01 to 2014-06-30	10,020,372	USD	365
2012-07-01 to 2013-06-30	11,086,602	USD	365

Cost of revenue

Costs attributed to goods produced and sold and services provided during the period. This is not the sum of every operating expense.

Period	Value	Unit	Days
2013-07-01 to 2014-06-30	17,423,851	USD	365
2012-07-01 to 2013-06-30	18,451,673	USD	365

Selling, general and administrative expense

Selling and general administrative costs reported under this concept. It is an expense category, not a substitute for total operating expenses.

Period	Value	Unit	Days
2013-07-01 to 2014-06-30	9,213,433	USD	365
2012-07-01 to 2013-06-30	9,860,964	USD	365

Research and development expense

Research and development costs recognized as expense. Capitalization policies and acquired projects can make this differ from total cash invested in development.

Period	Value	Unit	Days
2013-07-01 to 2014-06-30	992,729	USD	365
2012-07-01 to 2013-06-30	1,120,887	USD	365

Long-term debt

Long-term borrowings under this concept, which can include the current portion depending on presentation. It is not total liabilities and may exclude leases and other obligations.

Period	Value	Unit	Days
At 2014-06-30	1,557,407	USD
At 2013-06-30	1,884,349	USD

Gross property, plant and equipment

Cost of property, plant and equipment before accumulated depreciation. Historical cost does not indicate current value or replacement cost.

Period	Value	Unit	Days
At 2014-06-30	8,196,333	USD
At 2013-06-30	8,146,069	USD

Accumulated depreciation on property, plant and equipment

Cumulative depreciation, depletion and amortization recorded against property, plant and equipment. It measures cost allocation to date, not physical wear or market value.

Period	Value	Unit	Days
At 2014-06-30	-5,215,656	USD
At 2013-06-30	-4,821,122	USD

Net intangible assets excluding goodwill

Intangible assets other than goodwill after amortization and impairment. Internally developed intangibles are usually not recognized, so this understates what a company relies on.

Period	Value	Unit	Days
At 2014-06-30	235,440	USD
At 2013-06-30	280,078	USD

Accrued current liabilities

Current obligations accrued for goods and services received but not yet invoiced or paid. This is one component of current liabilities, not all short-term obligations.

Period	Value	Unit	Days
At 2014-06-30	342,716	USD
At 2013-06-30	347,221	USD

Prepaid expenses and other current assets

Prepayments and other current assets grouped under this concept. The balance is not cash and its composition differs by filer.

Period	Value	Unit	Days
At 2014-06-30	298,370	USD
At 2013-06-30	506,836	USD

Pre-tax income or loss from continuing operations

Income or loss from continuing operations before income taxes and noncontrolling interests. It excludes discontinued operations and is not net income.

Period	Value	Unit	Days
2013-07-01 to 2014-06-30	-397,165	USD	365
2012-07-01 to 2013-06-30	-131,125	USD	365

Amortization of intangible assets

Amortization recognized on finite-lived intangible assets. It follows acquisition accounting and does not indicate the intangibles are losing usefulness at that rate.

Period	Value	Unit	Days
2013-07-01 to 2014-06-30	44,637	USD	365
2012-07-01 to 2013-06-30	44,637	USD	365

Nonoperating income or expense

Total nonoperating income or expense, which can include interest, investment results and other items. A positive value is not operating profit.

Period	Value	Unit	Days
2013-07-01 to 2014-06-30	-211,375	USD	365
2012-07-01 to 2013-06-30	-235,876	USD	365

Deferred income tax expense or benefit

The deferred portion of income tax expense or benefit, arising from timing differences. It is not tax paid in the period.

Period	Value	Unit	Days
2013-07-01 to 2014-06-30	126,023	USD	365
2012-07-01 to 2013-06-30	86,754	USD	365

Proceeds from issuing common stock

Cash received from issuing common stock during the period. It is gross of costs only where the filer reports it so, and it does not include noncash issuances.

Period	Value	Unit	Days
2012-07-01 to 2013-06-30	364	USD	365

Change in accounts receivable

The cash flow adjustment for the change in receivables during the period. A positive value under this concept means receivables grew and reduced operating cash flow.

Period	Value	Unit	Days
2013-07-01 to 2014-06-30	-3,081	USD	365
2012-07-01 to 2013-06-30	224,895	USD	365

Change in inventories

The cash flow adjustment for the change in inventories during the period. A positive value under this concept means inventory grew and reduced operating cash flow.

Period	Value	Unit	Days
2013-07-01 to 2014-06-30	129,705	USD	365
2012-07-01 to 2013-06-30	-515,416	USD	365

Inspect the source

Entity: Dynatronics Corp. / CIK 0000720875
Captured: 2026-09-21T17:16:45.814Z
SEC response SHA-256: 5863ecdd266487536f97fda51ee51ef48c6acc1554bd19eed1a53c91f69d187a

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Every published concept a filing tagged, with the periods it covered, as reported in that filing at capture time. Forms 10-K, 10-K/A, 10-Q, 10-Q/A, 20-F, 20-F/A, 40-F, 40-F/A. A filing page needs at least 8 published concepts. Later filings can restate these values; the company history pages show the latest-filed value per period.

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import json
from urllib.request import urlopen

with urlopen("https://canlicapital.com/company-data/0000720875.json") as response:
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print(record["fetched_at"])
print(record["policy"])
for concept in record["concepts"]:
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