DYNT · Dynatronics Corp - Financials
Annual line items from SEC XBRL filings, sourced from EDGAR's Company Facts API with fallback to the quarterly Financial Statement Data Sets. See issuer overview for Form 4 activity and 10-K signals.
Income Statement
| Line item | Q1 '26 | Q2 '25 | Q3 '25 | Q2 '24 | Q1 '24 | Q3 '24 | Q2 '23 | Q1 '23 | Q3 '23 | Q1 '22 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | $7.02M | - | $6.15M | $7.30M | $7.60M | $7.66M | $8.15M | $9.35M | $9.24M | $12.05M |
| Cost of Revenue | $5.29M | - | $5.06M | $5.66M | $5.62M | $5.84M | $6.33M | $7.05M | $7.03M | $8.41M |
| Gross Profit | $1.73M | - | $1.10M | $1.64M | $1.98M | $1.82M | $1.82M | $2.31M | $2.21M | $3.64M |
| R&D | - | - | - | - | - | - | - | - | - | - |
| SG&A | $1.82M | - | $2.04M | $2.31M | $2.23M | $2.39M | $2.72M | $2.55M | $3.43M | $4.12M |
| Total Operating Expenses | $189.6K | - | $348.5K | $347.7K | $337.2K | $332.9K | $333.0K | $333.9K | - | - |
| D&A | $108.2K | - | - | - | $155.2K | - | - | $165.8K | - | $184.5K |
| Operating Income | ($88.5K) | - | ($944.3K) | ($666.5K) | ($251.0K) | ($572.0K) | ($901.7K) | ($239.5K) | ($1.22M) | ($475.0K) |
| Interest Expense | $103.4K | - | $95.4K | $108.3K | $106.3K | $109.3K | $110.4K | $79.7K | $24.4K | $31.5K |
| Income Tax | $10.0K | - | $0 | $0 | $9.3K | ($13.5K) | ($739) | $11.5K | ($27) | $0 |
| Net Income | ($201.9K) | - | ($999.1K) | ($774.8K) | ($366.6K) | ($667.7K) | ($1.01M) | ($330.7K) | ($1.56M) | ($505.9K) |
| EPS - Basic | ($0.03) | - | ($0.13) | ($0.13) | ($0.09) | ($0.17) | ($0.27) | ($0.18) | ($0.36) | - |
| EPS - Diluted | ($0.03) | - | ($0.13) | ($0.13) | ($0.09) | ($0.17) | ($0.27) | ($0.12) | ($0.36) | - |
Balance Sheet
| Line item | Q1 '26 | Q2 '25 | Q3 '25 | Q2 '24 | Q1 '24 | Q3 '24 | Q2 '23 | Q1 '23 | Q3 '23 | Q1 '22 |
|---|---|---|---|---|---|---|---|---|---|---|
| Cash & Equivalents | $761.7K | $326.3K | $174.1K | $791.0K | $278.4K | $441.5K | $401.1K | $432.7K | $517.0K | $803.6K |
| Accounts Receivable | $2.72M | $2.80M | $2.84M | $2.82M | $3.06M | $3.72M | $3.74M | $4.26M | $4.37M | $5.53M |
| Inventory | $4.82M | $5.07M | $5.47M | $6.54M | $5.47M | $6.18M | $6.75M | $6.84M | $9.70M | $11.90M |
| Accounts Payable | $3.17M | $3.40M | $3.70M | $3.46M | $2.74M | $3.57M | $3.97M | $3.87M | $6.17M | $6.93M |
| Current Assets | $9.02M | $8.95M | $9.35M | $11.10M | $9.83M | $12.01M | $12.89M | $13.22M | $15.73M | $19.34M |
| Total Assets | $15.00M | $15.44M | $23.45M | $25.77M | $25.06M | $27.76M | $29.30M | $30.35M | $33.44M | $34.98M |
| Current Liabilities | $8.43M | $8.24M | $8.17M | $9.21M | $7.30M | $8.58M | $9.17M | $8.90M | $8.59M | $10.18M |
| Long-term Debt | - | - | - | - | - | - | - | - | - | - |
| Total Liabilities | $11.94M | $12.18M | $11.43M | $12.74M | $11.27M | $12.92M | $13.77M | $13.80M | $14.22M | $13.73M |
| Stockholders' Equity | $3.06M | $3.26M | $12.02M | $13.02M | $13.79M | $14.85M | $15.53M | $16.55M | $19.22M | $21.25M |
| Retained Earnings | ($40.90M) | ($40.51M) | ($31.59M) | ($30.40M) | ($29.44M) | ($28.06M) | ($27.21M) | ($26.01M) | ($22.93M) | ($20.49M) |
Cash Flow
| Line item | Q1 '26 | Q2 '25 | Q3 '25 | Q2 '24 | Q1 '24 | Q3 '24 | Q2 '23 | Q1 '23 | Q3 '23 | Q1 '22 |
|---|---|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | ($93.3K) | - | - | - | $100.6K | - | - | ($1.67M) | - | $364.2K |
| Investing Cash Flow | ($296) | - | - | - | $0 | - | - | ($34.6K) | - | ($19.8K) |
| Financing Cash Flow | $529.0K | - | - | - | ($306.1K) | - | - | $1.73M | - | ($91.0K) |
| CapEx | $296 | - | - | - | $0 | - | - | $34.6K | - | $19.8K |
| Free Cash Flow | ($93.6K) | - | - | - | $100.6K | - | - | ($1.70M) | - | $344.5K |
Ratios
| Metric | Q1 '26 | Q2 '25 | Q3 '25 | Q2 '24 | Q1 '24 | Q3 '24 | Q2 '23 | Q1 '23 | Q3 '23 | Q1 '22 |
|---|---|---|---|---|---|---|---|---|---|---|
| Profitability | ||||||||||
| Gross margin | 24.7% | - | 17.8% | 22.5% | 26.1% | 23.7% | 22.3% | 24.7% | 23.9% | 30.2% |
| Operating margin | -1.3% | - | -15.4% | -9.1% | -3.3% | -7.5% | -11.1% | -2.6% | -13.2% | -3.9% |
| EBITDA margin | 0.3% | - | - | - | -1.3% | - | - | -0.8% | - | -2.4% |
| Net margin | -2.9% | - | -16.2% | -10.6% | -4.8% | -8.7% | -12.4% | -3.5% | -16.9% | -4.2% |
| Free cash flow margin | -1.3% | - | - | - | 1.3% | - | - | -18.2% | - | 2.9% |
| FCF / Net income | 0.46 | - | - | - | -0.27 | - | - | 5.14 | - | -0.68 |
| R&D / Revenue | - | - | - | - | - | - | - | - | - | - |
| SG&A / Revenue | 25.9% | - | 33.2% | 31.7% | 29.4% | 31.2% | 33.4% | 27.2% | 37.1% | 34.2% |
| Effective tax rate | - | - | - | - | - | - | - | - | - | - |
| Return on assets | -1.3% | - | -4.3% | -3.0% | -1.5% | -2.4% | -3.5% | -1.1% | -4.7% | -1.4% |
| Return on equity | -6.6% | - | -8.3% | -6.0% | -2.7% | -4.5% | -6.5% | -2.0% | -8.1% | -2.4% |
| Return on invested capital | - | - | - | - | - | - | - | - | - | - |
| Liquidity | ||||||||||
| Current ratio | 1.07 | 1.09 | 1.15 | 1.21 | 1.35 | 1.40 | 1.41 | 1.49 | 1.83 | 1.90 |
| Quick ratio | 0.50 | 0.47 | 0.48 | 0.50 | 0.60 | 0.68 | 0.67 | 0.72 | 0.70 | 0.73 |
| Cash ratio | 0.09 | 0.04 | 0.02 | 0.09 | 0.04 | 0.05 | 0.04 | 0.05 | 0.06 | 0.08 |
| Leverage | ||||||||||
| Debt / Equity | - | - | - | - | - | - | - | - | - | - |
| Debt / Assets | - | - | - | - | - | - | - | - | - | - |
| Debt / EBITDA | - | - | - | - | - | - | - | - | - | - |
| Interest coverage | -0.9x | - | -9.9x | -6.2x | -2.4x | -5.2x | -8.2x | -3.0x | -50.1x | -15.1x |
| Equity multiplier | 4.90 | 4.73 | 1.95 | 1.98 | 1.82 | 1.87 | 1.89 | 1.83 | 1.74 | 1.65 |
| Liabilities / Assets | 0.80 | 0.79 | 0.49 | 0.49 | 0.45 | 0.47 | 0.47 | 0.45 | 0.43 | 0.39 |
| Efficiency | ||||||||||
| Asset turnover | 0.47 | - | 0.26 | 0.28 | 0.30 | 0.28 | 0.28 | 0.31 | 0.28 | 0.34 |
| Inventory turnover | 1.10 | - | 0.92 | 0.87 | 1.03 | 0.94 | 0.94 | 1.03 | 0.72 | 0.71 |
| Days sales outstanding | 141d | - | 168d | 141d | 147d | 177d | 167d | 166d | 173d | 167d |
| Days inventory outstanding | 333d | - | 395d | 422d | 355d | 386d | 389d | 354d | 504d | 516d |
| Days payable outstanding | 218d | - | 267d | 224d | 178d | 223d | 229d | 201d | 320d | 301d |
| Cash conversion cycle | 256d | - | 296d | 340d | 324d | 340d | 328d | 320d | 356d | 383d |
| Valuation | ||||||||||
| P / E | - | - | - | - | - | - | - | - | - | - |
| P / B | - | - | - | - | - | - | - | - | - | - |
| P / S | - | - | - | - | - | - | - | - | - | - |
| EV / EBITDA | - | - | - | - | - | - | - | - | - | - |
| Growth | ||||||||||
| Revenue growth (YoY) | - | - | -19.7% | -10.4% | -18.7% | -17.1% | -22.6% | -22.4% | -10.5% | -0.7% |
| Revenue CAGR (3y) | -9.1% | - | -15.8% | -15.2% | -14.4% | -14.6% | -18.7% | -17.1% | -12.3% | -2.0% |
| Revenue CAGR (5y) | -10.4% | - | -14.8% | -16.6% | -9.9% | -12.0% | -14.7% | -6.1% | -11.1% | 8.1% |
| Gross profit growth (YoY) | - | - | -39.7% | -9.6% | -14.1% | -17.7% | -12.5% | -36.7% | -4.4% | -6.6% |
| Operating income growth (YoY) | - | - | -65.1% | 26.1% | -4.8% | 53.1% | 35.6% | 49.6% | 15.0% | -38.2% |
| Net income growth (YoY) | - | - | -49.6% | 23.4% | -10.9% | 57.3% | 29.8% | 34.6% | -6.2% | 11.5% |
| EPS growth (YoY) | - | - | 23.5% | 51.9% | 25.0% | 52.8% | - | - | - | - |
| EPS CAGR (3y) | - | - | - | - | - | - | - | - | - | - |
| EPS CAGR (5y) | - | - | - | - | - | - | - | - | - | - |
| FCF growth (YoY) | - | - | - | - | - | - | - | - | - | -68.9% |
| FCF CAGR (5y) | - | - | - | - | 1.1% | - | - | - | - | - |
| Book value growth (YoY) | - | -74.9% | -19.0% | -16.2% | -16.6% | -22.7% | -28.4% | -22.2% | -17.3% | 8.6% |
Sales by segment
From XBRL dimensional facts in the 10-K period ending 2025-06-30.
Product / service
$27.39M totalPhysical Therapy And Rehabilitation Products$15.15M · 55.3%
Orthopedic Soft Bracing Products$12.14M · 44.3%
Other Products$94.2K · 0.3%
Peer comparison
Same SIC group: Surgical & Medical Instruments & Apparatus
Comparing DYNATRONICS CORP against the 5 most active filers in the same SIC group.