Dynatronics Corp.: 10-Q filed 2016-02-16

Name: Dynatronics Corp.: 10-Q filed 2016-02-16
Creator: Dynatronics Corp.

What Dynatronics Corp. reported in its quarterly report filed 2016-02-16 (fiscal Q2 2016): 34 published measures, 91 facts as tagged in accession 0001096906-16-001395.

This filing

Form: 10-Q (quarterly report)
Filed: 2016-02-16
Fiscal period: fiscal Q2 2016
Accession: 0001096906-16-001395 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 2015-12-31	16,866,187	USD
At 2015-06-30	19,152,230	USD

Total liabilities

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

Period	Value	Unit	Days
At 2015-12-31	9,856,426	USD
At 2015-06-30	11,845,902	USD

Stockholders equity

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

Period	Value	Unit	Days
At 2015-12-31	7,009,761	USD
At 2015-06-30	7,306,328	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	Days
At 2015-12-31	2,134,140	USD
At 2015-06-30	3,925,967	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
2015-10-01 to 2015-12-31	-124,681	USD	92
2015-07-01 to 2015-12-31	-306,243	USD	184
2014-10-01 to 2014-12-31	-133,543	USD	92
2014-07-01 to 2014-12-31	-92,619	USD	184

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
2015-07-01 to 2015-12-31	-449,084	USD	184
2014-07-01 to 2014-12-31	-1,120,510	USD	184

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
2015-07-01 to 2015-12-31	20,538	USD	184
2014-07-01 to 2014-12-31	19,652	USD	184

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
2015-07-01 to 2015-12-31	-1,322,205	USD	184
2014-07-01 to 2014-12-31	-2,793,045	USD	184

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
2015-07-01 to 2015-12-31	-20,538	USD	184
2014-07-01 to 2014-12-31	3,780,348	USD	184

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 2015-12-31	-3,697,713	USD
At 2015-06-30	-3,391,470	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
2015-10-01 to 2015-12-31	2,670,124	shares	92
2015-07-01 to 2015-12-31	2,656,711	shares	184
2014-10-01 to 2014-12-31	2,520,389	shares	92
2014-07-01 to 2014-12-31	2,520,389	shares	184

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
2015-10-01 to 2015-12-31	2,670,124	shares	92
2015-07-01 to 2015-12-31	2,656,711	shares	184
2014-10-01 to 2014-12-31	2,520,389	shares	92
2014-07-01 to 2014-12-31	2,520,389	shares	184

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
2015-10-01 to 2015-12-31	5,650	USD	92
2014-10-01 to 2014-12-31	-92,583	USD	92
2014-07-01 to 2014-12-31	-77,020	USD	184

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 2015-12-31	4,808,736	USD
At 2015-06-30	5,025,076	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
2015-07-01 to 2015-12-31	29,622	USD	184
2014-07-01 to 2014-12-31	33,911	USD	184

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
2015-10-01 to 2015-12-31	-46,017	USD	92
2015-07-01 to 2015-12-31	-156,203	USD	184
2014-10-01 to 2014-12-31	-150,783	USD	92
2014-07-01 to 2014-12-31	-51,666	USD	184

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 2015-12-31	11,301,766	USD
At 2015-06-30	13,313,009	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
2015-10-01 to 2015-12-31	-77,274	USD	92
2015-07-01 to 2015-12-31	-157,517	USD	184
2014-10-01 to 2014-12-31	-79,736	USD	92
2014-07-01 to 2014-12-31	-128,029	USD	184

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 2015-12-31	3,789,048	USD
At 2015-06-30	5,571,759	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 2015-12-31	3,016,545	USD
At 2015-06-30	3,346,770	USD

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 2015-12-31	5,470,960	USD
At 2015-06-30	5,421,787	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
2015-10-01 to 2015-12-31	2,676,982	USD	92
2015-07-01 to 2015-12-31	5,187,811	USD	184
2014-10-01 to 2014-12-31	2,463,611	USD	92
2014-07-01 to 2014-12-31	5,031,183	USD	184

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
2015-10-01 to 2015-12-31	4,797,939	USD	92
2015-07-01 to 2015-12-31	9,684,307	USD	184
2014-10-01 to 2014-12-31	4,839,578	USD	92
2014-07-01 to 2014-12-31	9,488,330	USD	184

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
2015-10-01 to 2015-12-31	2,469,131	USD	92
2015-07-01 to 2015-12-31	4,824,785	USD	184
2014-10-01 to 2014-12-31	2,379,720	USD	92
2014-07-01 to 2014-12-31	4,631,349	USD	184

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
2015-10-01 to 2015-12-31	253,868	USD	92
2015-07-01 to 2015-12-31	519,229	USD	184
2014-10-01 to 2014-12-31	234,674	USD	92
2014-07-01 to 2014-12-31	451,500	USD	184

Common shares outstanding

Common shares outstanding at the reporting date. This point-in-time count differs from the weighted-average shares used for earnings per share and can exclude other share classes.

Period	Value	Unit	Days
At 2015-12-31	2,672,652	shares
At 2015-06-30	2,642,389	shares

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 2015-12-31	175,463	USD
At 2015-06-30	190,803	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 2015-12-31	273,385	USD
At 2015-06-30	279,547	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 2015-12-31	331,125	USD
At 2015-06-30	273,629	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
2015-10-01 to 2015-12-31	-119,031	USD	92
2015-07-01 to 2015-12-31	-306,243	USD	184
2014-10-01 to 2014-12-31	-226,126	USD	92
2014-07-01 to 2014-12-31	-169,639	USD	184

Net income available to common stockholders

Net income after preferred dividends and similar adjustments, the numerator for basic earnings per share. It can be lower than reported net income.

Period	Value	Unit	Days
2015-10-01 to 2015-12-31	-205,181	USD	92
2015-07-01 to 2015-12-31	-467,243	USD	184
2014-10-01 to 2014-12-31	-133,543	USD	92
2014-07-01 to 2014-12-31	-92,619	USD	184

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
2015-07-01 to 2015-12-31	-15,340	USD	184
2014-07-01 to 2014-12-31	-22,318	USD	184

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
2015-07-01 to 2015-12-31	299,462	USD	184
2014-07-01 to 2014-12-31	165,522	USD	184

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
2015-07-01 to 2015-12-31	-53,029	USD	184
2014-07-01 to 2014-12-31	117,189	USD	184

Inspect the source

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

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import json
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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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