DynaResource (DYNR) 10-K 6 May 15 2014 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2014	Apr. 30, 2015	Jun. 30, 2014
Document And Entity Information
Entity Registrant Name	DYNARESOURCE INC
Entity Central Index Key	1111741
Document Type	10-K
Document Period End Date	31-Dec-14
Amendment Flag	FALSE
Current Fiscal Year End Date	-19
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	No
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$26,400,000
Entity Common Stock, Shares Outstanding		15,295,663
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2014

Balance_Sheets

Balance Sheets (USD $)	Dec. 31, 2014	Dec. 31, 2013
Current Assets:
Cash and Cash Equivalents	$250,959	$1,143,344
Accounts Receivable	19,496	0
Inventories	100,000	0
Foreign Tax Receivable and Other Current	209,061	296,038
Total Current Assets	579,516	1,439,382
Mining Camp Equipment and Fixtures (Net of Accumulated Depreciation of $967,207 and $862,334)	205,374	231,046
Mining Concessions	4,194,439	4,194,439
Investments in Affiliate	70,000	70,000
Receivables from Affiliate	172,968	186,840
Other Assets	44,568	20,671
TOTAL ASSETS	5,266,865	6,142,378
Accounts Payable	231,315	114,498
Notes Payable	203,500	0
Due to Non-controlling Interest	231,500	120,000
Accrued Expenses	838,732	246,732
Total Current Liabilities	1,505,047	481,230
Notes Payable (Net of Current Portion of $0 and $0)	1,509,855	1,354,808
Note Payable-Related Party	250,000	0
TOTAL LIABILITIES	3,264,902	1,836,038
Preferred Stock, Series A, $0.0001 par value, 1,000 shares Authorized, 1,000 and 1,000 issued and outstanding	1	1
Preferred Stock, Series B, $0.0001 par value, 1,000,000 shares Authorized, 0 and 460,446 shares issued and outstanding	0	46
Preferred Stock, $0.0001 par value, 19,000,000 shares Authorized, no shares issued and outstanding	0	0
Common Stock, $0.01 par value, 25,000,000 shares authorized, 14,146,024 and 11,052,008 shares issued and outstanding	141,461	110,520
Preferred Rights	40,000	40,000
Additional Paid In Capital	50,042,582	43,848,644
Treasury Stock	-4,152,750	-707,750
Accumulated Other Comprehensive Income	2,495,629	1,087,016
Accumulated Deficit	-40,383,731	-34,392,030
Total DynaResource, Inc. Stockholders' Equity	8,183,192	9,986,447
Non-controlling Interest	-6,181,229	-5,680,107
TOTAL EQUITY	2,001,963	4,306,340
TOTAL LIABILITIES AND EQUITY	$5,266,865	$6,142,378

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Statement of Financial Position [Abstract]
Accumulated Depreciation, Mining Equipment and Fixtures	$967,207	$862,334
Preferred stock, par value	$0.00	$0.00
Preferred stock, shares authorized	1,000	1,000
Series A, shares issued	1,000	1,000
Series A, shares outstanding	1,000	1,000
Series B, shares issued	0	460,446
Series B, shares outstanding	0	460,446
Common stock, par value	$0.01	$0.01
Common stock, shares authorized	25,000,000	25,000,000
Common stock, shares issued	14,146,024	11,052,008
Common stock, shares outstanding	14,146,024	11,052,008

Statements_of_Operations

Statements of Operations (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Income Statement [Abstract]
REVENUES	$1,476,188	$0
COSTS AND EXPENSES OF MINING OPERATIONS
Production Costs Applicable to Sales	233,017	0
Mine Operating Costs	100,255	0
Pre-Pilot Production Costs	2,826,271	0
Exploration Costs	0	968,590
Property Holding Costs	555,468	0
General and Administrative	2,438,025	2,362,088
Depreciation and Amortization	56,468	67,475
Total Operating Expenses	6,209,504	3,398,153
NET OPERATING LOSS	-4,733,316	-3,398,153
Currency Translation Gains/ Losses	-1,585,392	-136,848
Interest Expense	-209,553	-133,349
Inducement Expense	0	-197,771
Other (Expense) Income	203	-3,741
Total Other (Expense) Income	-1,794,742	-471,709
NET LOSS BEFORE TAXES	-6,528,058	-3,869,862
TAXES	0	0
NET LOSS	-6,528,058	-3,869,862
Deemed Dividend for Series B Preferred	-668,952	0
NON-CONTROLLING INTERESTS	536,357	567,168
NET LOSS ATTRIBUTABLE TO COMMON SHAREHOLDERS	-6,660,653	-3,302,694
EARNINGS PER SHARE DATA ATTRIBUTABLE TOTHE EQUITY HOLDERS OF DYNARESOURCE, INC.
Basic and Diluted Loss per Common Share	($0.55)	($0.30)
Weighted Average Shares Outstanding, Basic and Diluted	12,196,353	10,830,090
NET LOSS PER ABOVE	-6,528,058	-3,869,862
Foreign Currency Translation Gains/Losses	-1,408,613	-32,067
TOTAL OTHER COMPREHENSIVE LOSS	-1,408,613	-32,067
TOTAL COMPREHENSIVE LOSS	-7,936,671	-3,901,929
ATTRIBUTABLE TO:
EQUITY HOLDERS OF DYNARESOURCE, INC.	-7,435,549	-3,337,836
NON-CONTROLLING INTERESTS	-501,122	-564,093
Total	($7,936,671)	($3,901,929)

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES
Net Income (Loss)	($6,528,058)	($3,869,862)
Adjustments to reconcile net loss to cash (used in) operating activities:
Issuance of Common Stock for Services	687,500	0
Deemed Distribution from Inducement	0	197,771
(Gain) Loss on Disposition of Assets	-5,930	-6,395
Depreciation and Amortization	56,468	67,475
Change in Operating Assets and Liabilities
Accounts Receivable	-21,652	0
Receivables from Affiliate	-8,398	-140,527
Inventories	-111,058	0
Foreign Tax Receivable	65,591	-262,387
Other Current Assets	0	-4,719
Accounts Payable	119,015	-81,642
Accrued Liabilities	791,944	113,010
CASH FLOWS (USED IN) OPERATING ACTIVITIES	-4,954,578	-3,987,276
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of Property	-79,545	-96,214
Other Assets	1,102	39
CASH FLOWS (USED IN) INVESTING ACTIVITIES	-78,443	-96,175
Proceeds from sale of Preferred Stock, Series B	1,331,000	1,939,500
Proceeds from Promissory Notes	203,500	1,694,808
Proceeds of Sale of Common Stock	757,500	0
Loan from Non-Controlling Interest	139,349	122,252
Purchase of Treasury Stock	-7,500	-94,500
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES	2,673,849	3,662,060
Effect of Foreign Exchange	1,466,787	42,083
NET DECREASE IN CASH	-892,385	-3,793,038
CASH AT BEGINNING OF PERIOD	1,143,344	1,522,652
CASH AT END OF PERIOD	250,959	1,143,344
Redemption of Preferred Stock, Series B for Common Stock	14,533	0
Non-Cash Conversion of Interest Payable to Preferred Stock	0	22,734
Note Conversion to CommonSeries B Preferred Stock	0	340,000
Advance Conversion to Common Stock	11,333	0
Issuance of Common Stock for Treasury Stock	4,000,000	562,500
Conversion of Accrued Interest to Notes	166,025	0
Cash Paid for Interest	42,794	0
Cash Paid for Income Taxes	$0	$0

Shareholders_Equity

Shareholders Equity (USD $)	Preferred Stock - Series A	Preferred Stock - Series B	Common Stock	Preferred Rights	Additional Paid-In Capital	Treasury Stock	Other Comprehensive Income / Loss	Retained Earnings / Accumulated Deficit	Total
Amount, Beginning Balance at Dec. 31, 2012	$1		$108,020	$40,000	$40,788,626	($50,750)	$1,054,949	($31,089,336)	$10,851,510
Shares, Beginning Balance at Dec. 31, 2012	1,000		10,802,008			12,954
Common stock issued to Mineras, shares			250,000			250,000
Common stock issued to Mineras, amount			2,500		560,000	-562,500
Conversion of notes payable to preferred stock, shares		72,546
Conversion of Notes Payable to Preferred Stock, amount		7			362,727				362,734
Treasury Stock Purchased, shares						28,551
Treasury Stock Purchased						-94,500			-94,500
Other Comprehensive Income							32,067		32,067
Net Income (Loss)								-3,302,694	-3,302,694
Amount, Ending Balance at Dec. 31, 2013	1	46	110,520	40,000	43,848,644	-707,750	1,087,016	-34,392,030	9,986,447
Shares, Ending Balance at Dec. 31, 2013	1,000	460,446	11,052,008			291,505
Advances Converted to Common Shares			4,391
Advances Converted to Common Shares, Amount			45		11,288				11,333
Beneficial Conversion					668,952				668,952
Sale of Common Shares, number of shares			303,000
Sale of Common Shares, value of shares			3,030		754,470				757,500
Sale of Series B Preferred Stock		266,200
Sale of Series B Preferred Shares		27			1,330,973				1,331,000
Preferred B Converted to Common, Shares		-726,646	1,453,292
Preferred B Converted to Common		-73	14,533		-14,460
Common Stock Issued for Investment, Shares			1,333,333			1,333,333
Common Stock Issued for Investment, Value			13,333		3,986,667	-4,000,000
Treasury Stock Purchased, shares						3,175
Treasury Stock Purchased						-7,500			-7,500
Issuance of Treasury Shares for Services, shares						-250,000
Issuance of Treasury Shares for Services					125,000	562,500			687,500
Other Comprehensive Income							1,408,613		1,408,613
Net Income (Loss)								-5,991,701	-5,991,701
Amount, Ending Balance at Dec. 31, 2014	$1		$141,461	$40,000	$50,042,582	($4,152,750)	$2,495,629	($40,383,731)	$8,183,192
Shares, Ending Balance at Dec. 31, 2014	1,000		14,146,024			1,378,013

1_Nature_of_Activities_and_Sig

1. Nature of Activities and Significant Accounting Policies	12 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
Nature of Activities and Significant Accounting Policies	Nature of Activities, History and Organization
	DynaResource, Inc. (The “Company”, “DynaResource”, or “DynaUSA”) was organized September 28, 1937, as a California corporation under the name of West Coast Mines, Inc.  In 1998, the Company re-domiciled to Delaware and changed its name to DynaResource, Inc.  The Company is in the business of acquiring, investing in, and developing precious metal properties, and the production of precious metals.
	In 2000, the Company formed a wholly owned subsidiary, DynaResource de México S.A. de C.V., chartered in México (“DynaMéxico”).  This Company was formed to acquire, invest in and develop resource properties in México. DynaMéxico owns a portfolio of mining concessions that currently includes its interests in the San José de Gracia Project (“SJG”) in northern Sinaloa State, México. The SJG District covers 69,121 hectares (170,802 acres) on the west side of the Sierra Madre mountain range.  The Company currently owns 80% of the outstanding capital of DynaMéxico.
	In 2005, the Company formed DynaResource Operaciones de San Jose De Gracia S.A. de C.V. (“DynaOperaciones”), and acquired effective control of Mineras de DynaResource, S.A. de C.V. (formerly Minera Finesterre S.A. de C.V., “DynaMineras”). The Company owned 25% of DynaMineras and acquired effective control of DynaMineras by acquiring the option to purchase the remaining 75% of the Shares of DynaMineras. The Company finalized the option and acquisition of DynaMineras in January 2010, and now owns 100% of DynaMineras.  The results of these subsidiaries are consolidated with those of the Company.
	From January 2008 through March 2011, DynaMéxico issued 100 Variable Capital Series “B” shares to Goldgroup Resources, Inc., a wholly owned subsidiary of Goldgroup Mining Inc. Vancouver BC (“Goldgroup”), in exchange for Goldgroup’s contribution of $18,000,000 to DynaMéxico.  At March 14, 2011, Goldgroup owned 50% of the outstanding capital shares of DynaMéxico.
	On June 21, 2013, DynaResource acquired a Certificate for 300 Series “B” Variable Capital Shares of DynaMéxico, in exchange for the settlement of accounts receivable from DynaMéxico in the amount of $31,090,710 Mexican Pesos (approximately $2.4 million USD).  After the issuance and receipt of the 300 Series B Shares, DynaUSA holds 80% of the total outstanding Capital of DynaMéxico.
	The Company elected to become a voluntary reporting issuer in Canada in order to avail itself of Canadian regulations regarding reporting for mining properties and, more specifically, National Instrument 43-101 (“NI 43-101”). This regulation sets forth standards for reporting resources in a mineral property and is a standard recognized in the mining industry.
	Significant Accounting Policies
	The Company’s management selects accounting principles generally accepted in the United States of America and adopts methods for their application.  The application of accounting principles requires the estimating, matching and timing of revenue and expense.   The accounting policies used conform to generally accepted accounting principles which have been consistently applied in the preparation of these financial statements.
	The financial statements and notes are representations of the Company’s management which is responsible for their integrity and objectivity.  Management further acknowledges that it is solely responsible for adopting sound accounting practices, establishing and maintaining a system of internal accounting control and preventing and detecting fraud.  The Company's system of internal accounting control is designed to assure, among other items that: 1) recorded transactions are valid; 2) valid transactions are recorded; and 3) transactions are recorded in the proper period in a timely manner to produce financial statements which present fairly the financial condition, results of operations and cash flows of the Company for the respective periods presented.
	Basis of Presentation
	The Company prepares its financial statements on the accrual basis of accounting in conformity with accounting principles generally accepted in the United States.
	Principles of Consolidation
	The financial statements include the accounts of DynaResource, Inc., as well as DynaResource de México, S.A. de C.V. (80% ownership), DynaResource Operaciones S.A. de C.V. (100% ownership) and Mineras de DynaResource S.A. de C.V. (100% ownership). All significant inter-company transactions have been eliminated.  All amounts are presented in U.S. Dollars unless otherwise stated.
	Non-Controlling Interest
	The Company’s subsidiary, DynaResource de México S.A. de C.V, is 20% owned by Goldgroup Mining, Inc.  On May 17, 2013, the ownership changed from 50% to 20%.  The Company accounts for this outside interest as “non-controlling interest”.
	Investments in Affiliates
	The Company owns a 20% interest in DynaResource Nevada, Inc., a Nevada Corporation (“DynaNevada”), with one operating subsidiary in México, DynaNevada de México, S.A. de C.V. (“DynaNevada de México”), together “DynaNevada”.  The Company accounts for this investment using the cost basis.
	Cash and Cash Equivalents
	The Company considers all highly liquid debt instruments with a maturity of three months or less to be cash equivalents.  At times, cash balances may be in excess of the Federal Deposit Insurance Corporation (“FDIC”) insurance limits.  At December 31, 2014, the Company had no balances that were in excess of the FDIC insurance limit of $250,000.  The carrying amount approximates fair market value.
	Accounts Receivable and Allowances for Doubtful Accounts
	The allowance for accounts receivable is recorded when receivables are considered to be doubtful of collection.  As of December 31, 2014 and 2013, respectively, no allowance has been made.
	Foreign Tax Receivable
	Foreign Tax Receivable is comprised of recoverable value-added taxes (“IVA”) charged by the Mexican government on goods and services rendered.  Under certain circumstances, these taxes are recoverable by filing a tax return.  Amounts paid for IVA are tracked and held as receivables until the funds are remitted.  The total amounts of the IVA receivable As of December 31, 2014 and December 31, 2013 are $204,132 and $296,038, respectively.
	Inventory
	The Company commenced test mining and milling (pilot production) activities in the 2nd quarter, 2014.  Inventories are carried at the lower of cost or fair value and consist of mined tonnage, and gravity concentrates, and gravity tailings or flotation feed material.  The inventories are $100,000 and $0 as of December 31, 2014 and December 31, 2013, respectively.
	Proven and Probable Reserves (No Known Reserves)
	The definition of proven and probable reserves is set forth in SEC Industry Guide 7 (“Industry Guide 7”).  Proven reserves for which (1) quantity is computed from dimensions revealed in outcrops, trenches, workings or drill holes, grade and/or quality are computed from the results of detailed sampling and (b) the sites for inspection, sampling and measurement are spaced so closely and the geological character is so well defined that size, shape, depth and mineral content of the reserves are well-established. Probable reserves are reserves for which quantity and grade and/or quality are computed from information similar to that used for proven (measured) reserves, but the sites for inspection, sampling, and measurement are farther apart or are otherwise less adequately spaced. The degree of assurance, although lower than that for proven (measured) reserves, is high enough to assume continuity between points of observations.
	As of December 31, 2014, none of the Company's properties contain resources that satisfy the definition of proven and probable reserves. The Company classifies the development of its properties, including the San Jose de Gracia Property, as exploration stage projects since no proven or probable reserves have been established under Industry Guide 7.
	Property
	Substantially all costs, including design, engineering, construction, and installation of equipment are expensed as incurred as the Company has not established proven and probable reserves on any of its properties. Only certain types of equipment which has alternative uses or significant salvage value, may be capitalized without proven and probable reserves. Depreciation is computed using the straight-line method with the exception of mining equipment. Mining equipment is depreciated using the units-of-production method based on tonnes processed over the estimated total mine life. Office furniture, equipment and light vehicles are being depreciated over estimated economic lives ranging from 3 to 5 years. Leasehold improvements, which relate to the Company's corporate office, are being amortized over the term of the lease of 10 years. Trailers, heavy vehicles and other site equipment are being depreciated over estimated economic lives from 5 to 15 years. Buildings are being depreciated over an estimated economic life of 20 years.
	Design, Construction, and Development Costs:    Mine development costs include engineering and metallurgical studies, drilling and other related costs to delineate an ore body, the removal of overburden to initially expose an ore body at open pit surface mines and the building of access ways, shafts, lateral access, drifts, ramps and other infrastructure at underground mines.
	When proven and probable reserves as defined by Industry Guide 7 exist, development costs are capitalized and the property is a commercially minable property. Mine development costs incurred either to develop new ore deposits, expand the capacity of operating mines, or to develop mine areas substantially in advance of current production would be capitalized. Costs of start-up activities and costs incurred to maintain current production or to maintain assets on a standby basis are charged to operations as incurred. Costs of abandoned projects are charged to operations upon abandonment. All capitalized costs would be amortized using the units of production method over the estimated life of the ore body based on recoverable ounces to be mined from proven and probable reserves.
	Certain costs to design and construct mining and processing facilities may be incurred prior to establishing proven and probable reserves. As no proven and probable reserves have been established on any of the Company's properties, design, construction and development costs are not capitalized at any of the Company's properties, and accordingly, substantially all costs are expensed as incurred, resulting in the Company reporting larger losses than if such expenditures had been capitalized. Additionally, the Company does not have a corresponding depreciation or amortization of these costs going forward since these expenditures were expensed as incurred as opposed to being capitalized. As a result of these and other differences, the Company's financial statements may not be comparable to the financial statements of mining companies that have established reserves.
	Mining Properties Interests
	Mineral property interests include acquired interests in development and exploration stage properties, which are considered tangible assets. The amount capitalized relating to a mineral property interest represents its fair value at the time of acquisition.  When a property does not contain mineralized material that satisfies the definition of proven and probable reserves, such as with the San Jose de Gracia Property, capitalized costs and mineral property interests are amortized using the straight line method once production begins.  As of December 31, 2014, the mining interests have been in the pilot production stage and therefore, no amortization has been expensed.  Mining properties consist of 33 mining concessions covering approximately 69,121 hectares at the San Jose de Gracia property (“SJG”), the basis of which are amortized on the unit of production method based on estimated recoverable resources.  If it is determined that the deferred costs related to a property are not recoverable over its productive life, those costs will be written down to fair value as a charge to operations in the period in which the determination is made.  The amounts at which mineral properties and the related costs are recorded do not necessarily reflect present or future values.
	Impairment of Assets:    The Company reviews and evaluates its long-lived assets for impairment when events or changes in circumstances indicate that the related carrying amounts may not be recoverable. Mineral properties are monitored for impairment based on factors such as mineral prices, government regulation and taxation, the Company's continued right to explore the area, exploration reports, assays, technical reports, drill results and its continued plans to fund exploration programs on the property.
	For operating mines, recoverability is measured by comparing the undiscounted future net cash flows to the net book value. When the net book value exceeds future net undiscounted cash flows, an impairment loss is measured and recorded based on the excess of the net book value over fair value. Fair value for operating mines is determined using a combined approach, which uses a discounted cash flow model for the existing operations and a market approach for the fair value assessment of exploration land claims. Future cash flows are estimated based on quantities of recoverable mineralized material, expected gold and silver prices (considering current and historical prices, trends and related factors), production levels, operating costs, capital requirements and reclamation costs, all based on life-of-mine plans. The term "recoverable mineralized material" refers to the estimated amount of gold or other commodities that will be obtained after taking into account losses during processing and treatment of mineralized material. In estimating future cash flows, assets are grouped at the lowest level for which there are identifiable cash flows that are largely independent of future cash flows from other asset groups. The Company's estimates of future cash flows are based on numerous assumptions and it is possible that actual future cash flows will be significantly different than the estimates, as actual future quantities of recoverable minerals, gold, silver and other commodity prices, production levels and costs and capital are each subject to significant risks and uncertainties.
	For exploration properties, the Company is unable to estimate undiscounted future net cash flows from its operations due to the absence of proven and probable reserves. As a result, the Company uses the market approach to estimate the fair value of the Nevada and Argentina exploration properties by using a combination of the observed market value per square mile and an observed market value per ounce or pound of mineralized material based on comparable transactions, and uses this measure to assess recoverability and impairment. For purposes of recognition and measurement of an impairment loss, the Company groups its properties by geological mineral complex, as this represents the lowest level at which the Company allocates its exploration spending independent of other assets and liabilities.
	The recoverability of the book value of each property will be assessed annually for indicators of impairment such as adverse changes to any of the following:
	·	estimated recoverable ounces of gold, silver or other precious minerals;
	·	estimated future commodity prices;
	·	estimated expected future operating costs, capital expenditures and reclamation expenditures.
	A write-down to fair value will be recorded when the expected future cash flow is less than the net book value of the property or when events or changes in the property indicate that carrying amounts are not recoverable.  This analysis will be completed as needed, and at least annually.  As of the date of this filing, no events have occurred that would require write-down of any assets.  As of December 31, 2014, no indications of impairment existed.
	Asset Retirement Obligation:    As the Company is not obligated to remediate the mining properties, no Asset Retirement Obligation (“ARO”) has been established.  Changes in regulations or laws, any instances of non-compliance with laws or regulations that result in fines, or any unforeseen environmental contamination could result in a material impact to the amounts charged to operations for reclamation and remediation. Significant judgments and estimates are made when estimating the fair value of AROs. Expected cash flows relating to AROs could occur over long periods of time and the assessment of the extent of environmental remediation work is highly subjective. Considering all of these factors that go into the determination of an ARO, the fair value of the AROs can materially change over time.
	Pre Pilot-Production Costs
	During 2014, the Company has conducted rehabilitation activity at the San Pablo mine, and has refurbished the Pilot Mill Facility at San Jose de Gracia, and in general preparing for test mining and pilot milling (“Pilot Production”) Operations. The costs associated with the rehabilitation, preparation, clean up and facilitation of this process are expensed as pre pilot-production costs.
	Property Holding Costs
	Holding costs to maintain a property on a care and maintenance basis are expensed in the period they are incurred. These costs include security and maintenance expenses, lease and claim fees and payments, and environmental monitoring and reporting costs.
	Exploration Costs
	Exploration costs are charged to operations and expenses as incurred.  Exploration, development, direct field costs and administrative costs are expensed in the period incurred.
	Foreign Currency Translation
	The functional currency for the subsidiaries of the Company is the Mexican Peso.  As a result, the financial statements of the subsidiaries have been re-measured from Mexican Pesos into U.S. dollars using (i) current exchange rates for monetary asset and liability accounts, (ii) historical exchange rates for nonmonetary asset and liability accounts, (iii) historical exchange rates for revenues and expenses associated with nonmonetary assets and liabilities and (iv) the weighted average exchange rate of the reporting period for all other revenues and expenses.  In addition, foreign currency translation gains and losses  are reported as a separate component of stockholders’ equity (comprehensive income (loss).
	The financial statements of the subsidiaries should not be construed as representations that Mexican Pesos have been, could have been or may in the future be converted into U.S. dollars at such rates or any other rates.
	Relevant exchange rates used in the preparation of the financial statements for the subsidiaries are as follows for the periods ended December 31, 2014 and December 31, 2013 (Mexican Pesos per one U.S. dollar):
			31-Dec-14		31-Dec-13
	Current exchange rate	Pesos		14.76		13.06
	Weighted average exchange rate for the period ended	Pesos		13.29		12.75
	The Company recorded currency transaction losses of $(1,585,392) for the year ended December 31, 2014 and $(136,848) in 2013.
	Income Taxes
	The Company accounts for income taxes under ASC 740 “Income Taxes” using the liability method, recognizing certain temporary differences between the financial reporting basis of liabilities and assets and the related income tax basis for such liabilities and assets. This method generates either a net deferred income tax liability or asset for the Company, as measured by the statutory tax rates in effect. The Company derives the deferred income tax charge or benefit by recording the change in either the net deferred income tax liability or asset balance for the year. The Company records a valuation allowance against any portion of those deferred income tax assets when it believes, based on the weight of available evidence, it is more likely than not that some portion or all of the deferred income tax asset will not be realized.
	Income from the Company’s subsidiaries in México are taxed at applicable Mexican tax law.
	Use of Estimates
	In order to prepare financial statement in conformity with accounting principles generally accepted in the United States, management must make estimates, judgments and assumptions that affect the amounts reported in the financial statements and determines whether contingent assets and liabilities, if any, are disclosed in the financial statements.  The ultimate resolution of issues requiring these estimates and assumptions could differ significantly from resolution currently anticipated by management and on which the financial statements are based.
Comprehensive Income (Loss)
ASC 220 “Comprehensive Income” establishes standards for reporting and display of comprehensive income and its components in a full set of general purpose financial statements.    The Company’s comprehensive income consists of net income and other comprehensive income (loss), consisting of unrealized net gains and losses on the translation of the assets and liabilities of its foreign operations.  For the periods ended December 31, 2014 and December 31, 2013, the Company’s components of comprehensive income were foreign currency translation adjustments.
Revenue Recognition
The Company recognizes revenue in accordance with ASC 605-10, "Revenue Recognition in Financial Statements".   Revenue is recognized when persuasive evidence of an arrangement exists, delivery or service has occurred, the sale price is fixed or determinable and receipt of payment is probable. Revenues earned from the sale of precious metal concentrates are recognized when both the buyer and seller agree on the % of gold as determined by sample assays and when it is delivered to the Buyer.  Subsequently, a “final settlement” is calculated and any remaining balance is paid.
Stock-Based Compensation
The Company accounts for stock options at fair value as prescribed in ASC 718. The Company estimates the fair value of each stock option at the grant date by using the Black-Scholes option-pricing model and provides for expense recognition over the service period, if any, of the stock option.
Per Share Amounts
Earnings per share are calculated in accordance with ASC 260 “Earnings per Share”.  The weighted average number of common shares outstanding during each period is used to compute basic earnings (loss) per share.  Diluted earnings per share are computed using the weighted average number of shares and potentially dilutive common shares outstanding.   Potentially dilutive common shares are additional common shares assumed to be exercised.  Potentially dilutive common shares consist of stock options and convertible preferred shares and convertible notes and are excluded from the diluted earnings per share computation in periods where the Company has incurred a net loss, as their effect would be considered anti-dilutive.
The Company had 1,259,650 warrants outstanding at December 31, 2014.  The Company also had convertible debt instruments as of December 31, 2014.  As the Company incurred a net loss during the period ended December 31, 2014, the basic and diluted loss per common share is the same amount, as any common stock equivalents would be considered anti-dilutive and, therefore, have been excluded from the computation.
Recently Issued Accounting Pronouncements
Presentation of an Unrecognized Tax Benefit:    In July 2013, the Financial Accounting Standards Board ("FASB") issued Accounting Standard Update ("ASU") 2013-11 related to the presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss or a tax credit carryforward exists. The updated guidance requires an entity to net its unrecognized tax benefits against the deferred tax assets for the same jurisdiction's net operating loss carryforward, a similar tax loss, or tax credit carryforwards. A gross presentation will be required only if such carryforwards are not available or would not be used by the entity to settle any additional income taxes resulting from disallowance of the uncertain tax position. The update was effective prospectively for the Company's fiscal year beginning January 1, 2014. The new guidance affects disclosures only and the adoption had no impact on the Company's consolidated financial position, results of operations or cash flows.
Foreign Currency Matters:    In March 2013, the FASB issued ASU 2013-05 related to Foreign Currency Matters to clarify the treatment of cumulative translation adjustments when a parent sells a part or all of its investment in a foreign entity or no longer holds a controlling financial interest in a subsidiary or group of assets that is a business within a foreign entity. The updated guidance also resolves the diversity in practice for the treatment of business combinations achieved in stages in a foreign entity. The update was effective prospectively for the Company's fiscal year beginning January 1, 2014. The updated guidance had no impact on the Company's consolidated financial position, results of operations or cash flows.
Presentation of Financial Statements—Going Concern—Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern:    In August 2014, ASC 205-40 guidance was amended to provide guidance about management's responsibility to evaluate whether there is substantial doubt about an entity's ability to continue as a going concern and to provide related footnote disclosures. The amendments require management to assess an entity's ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. auditing standards. Specifically, the amendments (1) provide a definition of the term substantial doubt, (2) require an evaluation every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management's plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management's plans, (5) require an express statement and other disclosures when substantial doubt is not alleviated, and (6) require an assessment for a period of one year after the date that the financial statements are issued (or available to be issued). The amendments in this update are effective for the Company's fiscal year ending December 31, 2016 and interim periods in the fiscal year ending December 31, 2017, with early application permitted. The Company is evaluating the effect that the updated standard will have on its consolidated financial statements.
Presentation of Financial Statements and Property, Plant and Equipment—Reporting Discontinued Operations and Disclosures of Components of an Entity:    In April 2014, ASC 205 and ASC 360 guidance was amended to change the requirements for reporting discontinued operations in ASC 205-20. A disposal of a component of an entity or a group of components of an entity is required to be reported in discontinued operations only if the disposal represents a strategic shift that has, or will have, a major effect on an entity's operations and financial results when any of the following occurs: (1) the component of an entity or group of components of an entity meets the criteria in ASC 205-20-45-1E to be classified as held for sale; (2) the component of an entity or group of components of an entity is disposed of by sale; or (3) the component of an entity or group of components of an entity is disposed of other than by sale. The update is effective prospectively for the Company's fiscal year beginning January 1, 2015. The new guidance is not expected to have an impact on the Company's consolidated financial statements.
Revenue from Contracts with Customers:    In May 2014, ASC 606 was issued related to revenue from contracts with customers. Under this guidance, revenue is recognized when promised goods or services are transferred to customers in an amount that reflects the consideration that is expected to be received for those goods or services. The updated standard will replace most existing revenue recognition guidance under GAAP when it becomes effective and permits the use of either the retrospective or cumulative effect transition method. Early adoption is not permitted. The standard will be effective for the Company's fiscal year beginning January 1, 2017, including interim reporting periods within that year. The Company is evaluating the effect that the updated standard will have on its consolidated financial statements.
Reclassifications/Revisions
Certain prior year balances have been reclassified in order to conform to current year presentation.  Certain prior year amounts have been revised.  See Note 13.

2_Inventories

2 Inventories	12 Months Ended
	Dec. 31, 2014
Inventory Disclosure [Abstract]
Inventories	The Company commenced underground test mining and pilot milling activities (“pilot production”) in the 2nd quarter of 2014.  Rehabilitation of the San Pablo Mine and refurbishing of the Pilot Mill Facility and construction of the adjacent tailings pond continued through the third and fourth quarter, 2014. Inventories are carried at the lower of cost or fair value and consist of mined tonnage, gravity-flotation concentrates, and gravity tailings (or, flotation feed material). Inventory balances of December 31, 2014 and December 31, 2013, respectively, were as follows:
		2014		2013
	Gravity Tailings (Flotation Feed Material)	$	100,000	$	-
	Total Inventories	$	100,000	$	-

3_Property

3. Property	12 Months Ended
	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
Property	Property consists of the following at December 31, 2014 and December 31, 2013:
		2014		2013
	Mining camp equipment	$	702,543	$	623,344
	Transportation equipment		222,988		222,988
	Machinery and equipment		106,189		106,189
	Office furniture and fixtures		75,829		75,827
	Office equipment		65,032		65,032
	Sub-total		1,172,581		1,093,380
	Less: Accumulated depreciation		-967,207		-862,334
	Total Property	$	205,374	$	231,046
	Depreciation has been provided over each asset’s estimated useful life.  Depreciation expense was $56,468 and $67,475 for the years ended December 31, 2014 and 2013, respectively.

4_Mining_Concessions

4. Mining Concessions	12 Months Ended
	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
Mining Concessions	Mining properties consist of the following at December 31, 2014 and December 31, 2013:
		2014		2013
	San Jose de Gracia (“SJG”):
	Total Mining Concessions	$	4,194,439	$	4,194,439
	Amortization expense was $nil and $nil for the years ended December 31, 2014 and 2013, respectively.

5_Investment_in_Affiliate_Rece

5. Investment in Affiliate / Receivables from Affilate	12 Months Ended
	Dec. 31, 2014
Investments in and Advances to Affiliates, Schedule of Investments [Abstract]
Investment in Affiliate / Receivables from Affilate	Through December 31, 2014, the Company loaned a total of $805,760 to DynaResource Nevada, Inc. (“DynaNevada”), a Nevada Corporation, which owns 100% of one operating subsidiary in México, DynaNevada de México, S.A. de C.V. (“DynaNevada de México”).   The terms of the Note Receivable provided for a “Convertible Loan”, repayable at 5% interest over a 3 year period, and convertible at the Company’s option into common stock of DynaNevada at $.25 / Share.   DynaNevada is a related entity (affiliate), and through its subsidiary, DynaNevada de México has entered into an Option agreement with Grupo México (IMMSA) in México, for the exploration and development of approximately 3,000 hectares in the State of San Luis Potosi (“The Santa Gertrudis Property”).  DynaNevada de México exercised the Option with IMMSA in March 2010, so that DynaNevada de México now owns 100% of the Santa Gertrudis Property.  In June 2010, DynaNevada de México acquired an additional 6,000 hectares in the State of Sinaloa (the “San Juan Property”).
	On December 31, 2010, the Company exercised its option to convert the note receivable and other receivable from DynaNevada into shares of common stock at a rate of $.25 / Share.  The Company received 3,223,040 shares, which represents approximately 19.95% of the outstanding shares of DynaNevada. At the time of the exchange, DynaNevada’s net book value was approximately $695,000, consisting of $30,000 cash and the remainder unproven mining properties.  Based upon the above, Management estimated the value of the Company’s DynaNevada shares as of December 31, 2014 and December 31, 2013 to be $70,000 and $70,000, respectively.  The loss was taken to “other income (loss) on the income statement in previous years.
	The Company has advanced funds to DynaNevada on a regular basis in order for DynaNevada to meets its basis filing and reporting obligations with the Mexican authorities relating to tax returns and paying taxes on its mining concessions.  As of December 31, 2014 and December 31, 2013, the advances totaled $172,968 and $186,840, respectively.

6_Promissory_Notes

6. Promissory Notes	12 Months Ended
	Dec. 31, 2014
Debt Disclosure [Abstract]
Promissory Notes	Notes Payable – Series I
	In April and May, 2013, the Company entered into note agreements with shareholders in the principal amount of $1,495,000, of which $340,000 was then converted to preferred shares within the same year, netting to proceeds of $1,155,000 (the “Series I Notes” Series I). The Series I Notes bear simple interest at twelve and a half percent (12.5%), accrued for twelve months, and with the accrued interest to be added to the principal, and then interest will be paid by the Company, quarterly in arrears.  The holders of the Series I Notes (in aggregate) are also entitled to receive ten percent (10%) of the net profits received by the Company, and generated from the bulk sampling material (if any, and up to fifty thousand tonnes) processed through the existing, or improved mill facilities at San Jose de Gracia. Such net profits (if any) are to be calculated after deducting all expenses related to the processing of the bulk sample material, and after a prior deduction of thirty three percent (33%) from the profits, to be deposited in a sinking fund cash reserve. This net profit percentage (if any) would be paid quarterly in arrears based on the profits generated (if any) for the prior quarter.  At the time of the Series I Notes, there were no proven or probable reserves and the Company had not produced any net profits. Consequently, the fair value of the net profits interest on the date of the Series I Note was deemed to be zero. Further, no payments have been made under the terms of this codicil. The Notes originally matured on December 31, 2015.  In April, 2015, the notes were extended to December 31, 2016.
	The Company has the right to prepay the Series I Notes with a ten percent (10%) penalty. The notes are secured by the Company’s stock at $5 per share.
	The Series I Note holder retains the option, at any time prior to maturity or prepayment, to convert any unpaid principal and accrued interest into Common Stock at $5.00 per share. If the Series I Note is converted into Common Stock, at the time of conversion, the holder would also receive warrants, in the same number as the number of common shares received upon conversion, to purchase additional common shares of the Company for $7.50 per share, with such warrants expiring on December 31, 2015.  In 2013, the Company offered an inducement to all Series I Note holders to convert their Series I Notes and accrued interest into Series B Preferred Stock (“Series B”), $5/Share, which Series B was convertible into common stock on a 2 for 1 basis (i.e., $2.50 stock).  This conversion into Series B created $197,771 in inducement expense, with an offset to additional paid in capital.  In 2013, $340,000 principal and $22,734 of capitalized accrued interest of the Series I Notes were converted into Preferred Stock, Series B and 72,546 shares were issued.  At June 30, 2014, these 72,546 Series B shares were converted into 145,092 common shares.
	In April, 2015, the Company received note extensions (allonges) from all Series I note holders to ensure that all Series I Notes were in good standing and also extended the maturity date of the Series I Notes to December 31, 2016.
	Notes Payable – Series II
	In 2013 and 2014, the Company entered into additional note agreements of $199,808 and $250,000, respectively (the “Series II Notes”) with similar terms as the Series I notes. The Series II Notes bear simple interest at twelve and a half percent (12.5%), accrued for twelve months, and with the accrued interest to be added to the principal, and then interest will be paid by the Company, quarterly in arrears. The holders of the Series II Notes (in aggregate) are also entitled to receive ten percent (10%) of the net profits received by the Company, and generated from the bulk sampling material (if any, on the second fifty thousand tonnes) processed through the existing, or improved mill facilities at San Jose de Gracia. Such net profits (if any) are to be calculated after deducting all expenses related to the processing of the bulk sample material, and after a prior deduction of thirty three percent (33%) from the profits, to be deposited in a sinking fund cash reserve.  This net profit percentage (if any) would be paid quarterly in arrears based on the profits generated (if any) for the prior quarter.  At the time of the Series II notes, there were no proven or probable reserves and the Company had not produced any net profits. Consequently, the fair value of the net profits interest on the date of the Series II note was deemed to be zero. Further, no payments have been made under the terms of this codicil. The Notes mature on December 31, 2016.
	The Company has the right to prepay the Notes with a ten percent (10%) penalty. The notes are secured by the Company’s stock at $5 per share.
	The Note holder may, at any time prior to maturity or prepayment, convert any unpaid principal and accrued interest into common stock of the Company at $5.00 per share. At the time of conversion, the holder would receive a warrant to purchase additional common shares of the Company for $7.50 per share, such warrant expiring on December 31, 2016.
	At December 31, 2013, the principal balance on the remaining Series I Notes was $1,155,000, and the principal balance on the Series II Notes was $199,808, for a total Note amount of $1,354,808.  The accrued interest for these notes was $113,996.
	At December 31, 2014, the principal and capitalized interest balance on the remaining Series I Notes was $1,285,062, and the principal and capitalized interest on the Series II Notes was $224,793, for a total Note balance of $1,509,855.  The principal balance on the Note—Related Party was $250,000 and $0 for the years ended December 31, 2014 and 2013, respectively.  The accrued interest for these notes was $109,292 as of December 31, 2014.
	In April, 2015, the Company received allonges (note extensions) from all noteholders to ensure that all notes were in good standing and also confirmed the maturity of the Series II notes to be December 31, 2016.
	Other Notes Payable
	The Company received proceeds from a short term convertible note in the amount of $203,500 on September 5, 2014.  Interest is accrued at 8% annually and interest payments are deferred until conversion or payoff of note.  The note provisions allow payoff in the first 180 days subsequent to funding, with additional premium of 10% of the note amount in the 1st 30 days; 12% if paid in the next 30 days; 15% in the next 60 days; and 19% if paid before the end of 180 days.  After 180 days, the note is convertible to common stock at a “variable conversion price” of 70% of the market price (average of the lowest three trading prices for the common stock during the ten trading day period ending on the latest complete trading day prior to the conversion date).  This note was guaranteed by the CEO of the Company.
	This Note was retired in full in February, 2015. Because the note was repaid within the 180 days, the option to convert was never available. Consequently, the embedded conversion feature was not bifurcated and no derivative was recorded.

7_Income_Taxes

7. Income Taxes	12 Months Ended
	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Income Taxes	The Company has adopted ASC 740-10, “Income Taxes”, which requires the use of the liability method in the computation of income tax expense and the current and deferred income taxes payable (deferred tax liability) or benefit (deferred tax asset).   Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized.
	The cumulative tax effect at the expected tax rate of 34% (blended for U.S. and México) of significant items comprising the Company’s net deferred tax amounts As of December 31, 2014 and December 31, 2013 are as follows:
	Deferred Tax Asset Related to:
		2014			2013
	Prior Year	$	11,626,008		$	10,570,375
	Tax Benefit for Current Year		2,026,078			1,055,633
	Total Deferred Tax Asset		13,652,086			11,626,008
	Less: Valuation Allowance		(13,652,086	)		(11,626,008	)
	Net Deferred Tax Asset	$	-		$	-
	The net deferred tax asset and benefit for the current year is generated primarily from the cumulative net operating loss carry-forward which is approximately $40,400,000 at December 31, 2014, and will expire in the years 2025 through 2031.
	The realization of deferred tax benefits is contingent upon future earnings and is fully reserved at December 31, 2014.
	On December 11, 2013, the Mexican government enacted a tax reform that increased the effective tax rate applicable to the Company's Mexican operations. The law, effective January 1, 2014, increased the future corporate income tax rate to 30%, created a 10% withholding tax on dividends paid to non-resident shareholders and created a new Extraordinary Mining duty which is equal to 0.5% of gross revenues from the sale of gold, silver and platinum. Furthermore, the reform introduced a Special Mining Duty of 7.5%. The Special Mining Duty is deductible for income tax purposes. The Special Mining Duty is generally applicable to earnings before income tax, depreciation, depletion, amortization and interest. There will be no deductions related to development type costs but exploration and prospecting costs are deductible when incurred. Certain non-deducted exploration expenditures incurred prior to January 1, 2014 are also deductible in the calculation of the Special Mining Duty. For the year ended December 31, 2014, the Company had no taxes payable under the 7.5% Special Mining Duty.
	The Company or its subsidiaries file income tax returns in the United States and México. These tax returns are subject to examination by local taxation authorities provided the tax years remain open to audit under the relevant statute of limitations. The following summarizes the open tax years by major jurisdiction:
	United States:                     2011 to 2014
	México:                                2010 to 2014
	The Company does not have any other material items of temporary or permanent differences, which give rise to deferred tax assets or liabilities.

8_Stockholders_Equity

8. Stockholders' Equity	12 Months Ended
	Dec. 31, 2014
Equity [Abstract]
Stockholders' Equity	Authorized Capital. The total number of shares of all classes of capital stock which the corporation shall have the authority to issue is 45,001,000 shares, consisting of (i) twenty million and one thousand (20,001,000) shares of Preferred Stock, par value $0.0001 per share (“Preferred Stock”), of which one thousand (1,000) shares shall be designated as Series A Preferred Stock and (ii) twenty-five million (25,000,000) shares of Common Stock, par value $.01 per share (“Common Stock”).
	Series A Preferred Stock
	The Company has designated 1,000 shares of its Preferred Stock as Series A, having a par value of $0.0001 per share. Holders of the Series A Preferred Stock have the right to elect a majority of the Board of Directors of the Company. In October 2007, the Company issued 1,000 shares of Series A Preferred Stock to its CEO.  At December 31, 2014 and December 31, 2013, there were 1,000 and 1,000 shares of Series A Preferred Stock outstanding, respectively. The par value changed from $1.00 to $0.0001 in 2012.
	Series B Preferred Stock
	The Company has designated 1,000,000 shares of its Preferred Stock as Series B, having a par value of $0.0001 per share.  Holders of the Series B Preferred Shares have the right to convert into Common Stock of the Company on the following schedule:
			# of Common Shares			# of Common Stock
			Received on Conversion			Warrants Received				Company
	Date of Conversion		For Each Preferred Share			On Conversion for				Can Force the
						Each Preferred Share				Option?
	April 1 to December 31, 2014			2			0				N
	July 1 to Dec 31, 2014			1.5			0.75				N
	January 1 to June 30, 2015			1			1				N
	July 1 to December 31, 2015			1			0				Y
	The holders of Series B Preferred Shares do not have voting rights and are not entitled to receive a dividend.
	During the years ended December 31, 2013 and 2014, the Company issued 387,900 and 266,200 shares, respectively of Series B preferred shares for $3,270,500 cash. In the year 2014, each share is convertible into 2 common shares at the option of the holder. The Company evaluated the convertible preferred stock under FASB ASC 470-20-30 and determined it contained a beneficial conversion feature. The intrinsic value of the beneficial conversion feature was determined to be $668,952. The beneficial conversion feature was fully amortized and recorded as a deemed dividend.
	In 2013, $340,000 principal and $22,734 of capitalized accrued interest of the Series I Notes were converted into Preferred Stock, Series B and 72,546 shares were issued.
	At June 30, 2014, all Series B Preferred Shares were converted to common shares:  726,646 shares of Preferred B converted to 1,453,292 common shares.
	At December 31, 2013, 460,446 shares of Series B Preferred Stock were outstanding.
	Preferred Stock (Undesignated)
	In addition to the 1,000 shares designated as Series A Preferred Stock and the 1,000,000 shares designated as Series B Preferred Stock, the Company is authorized to issue an additional 19,000,000 shares of Preferred Stock, having a par value of $0.0001 per share. The Board of Directors of the Company has authority to issue the Preferred Stock from time to time in one or more series, and with respect to each series of the Preferred Stock, to fix and state by the resolution the terms attached to the Preferred Stock. At December 31, 2014 and December 31, 2013, there were no other shares of Preferred Stock outstanding.
	Separate Series; Increase or Decrease in Authorized Shares. The shares of each series of Preferred Stock may vary from the shares of any other series thereof in any or all of the foregoing respects and in any other manner. The Board of Directors may increase the number of shares of Preferred Stock designated for any existing series by a resolution adding to such series authorized and unissued shares of Preferred Stock not designated for any other series. Unless otherwise provided in the Preferred Stock Designation, the Board of Directors may decrease the number of shares of Preferred Stock designated for any existing series by a resolution subtracting from such series authorized and unissued shares of Preferred Stock designated for such existing series, and the shares so subtracted shall become authorized, unissued and undesignated shares of Preferred Stock.
	Common Stock
	The Company is authorized to issue 25,000,000 common shares at a par value of $0.01 per share. These shares have full voting rights. At December 31, 2014 and December 31, 2013, there were 14,146,024 and 11,052,008 shares outstanding, respectively. No dividends were paid for the years ended December 31, 2014 and 2013, respectively.
	Preferred Rights
	The Company issued “Preferred Rights” for the rights to percentages of revenues generated from the San Jose de Gracia Pilot Production Plant, and received $158,500 in 2003 and $626,000 in 2002. This has been reflected as “Preferred Rights” in stockholders’ equity. As of December 31, 2004, $558,312 was repaid and as of December 31, 2005, an additional $186,188 was repaid, leaving a current balance of $40,000 and $40,000 as of December 31, 2014 and December 31, 2013, respectively.
	Stock Issuances
	During the year ended December 31, 2014, the Company issued 266,200 Series B preferred shares for cash at $5.00 per share.
	During the year ended December 31, 2014, the Company issued 1,453,292 common shares for the conversion of 726,646 Series B Preferred Shares, at a conversion ratio of 2 common shares issued for 1 preferred series B share redeemed.  The Company also issued 4,391 common shares for the conversion of an advance to the Company at $2.50 per share.
	During the year ended December 31, 2014, the Company issued 1,333,333 shares to Mineras de DynaResource (wholly owned subsidiary) in exchange for the receivable it held from DynaResource de México of $4,000,000 at a fair value cost of $2.50 per share.  The shares are carried in Treasury for consolidation purposes.
	During 2014, $757,500 was received for the issuance of 303,000 shares at $2.50 per share.
	During 2014, 250,000 shares were issued for services rendered at a cost basis of $2.75 per share.
	During 2013, the Company issued 387,900 Series B preferred shares for cash for $5.00 per share.
	During 2013, the Company issued 68,000 Series B preferred shares for debt at $5.00 per share.
	During 2013, the Company issued 4,546 Series B preferred shares for accrued interest at $5.00 per share.
	During 2013, the Company issued 250,000 common shares to DynaMineras for services. This has been reflected as treasury stock in the equity section of the financial statements.  Expense related to these services has been eliminated in consolidation.
	Treasury Stock
	In 2014, the Company issued 1,333,333 shares to Mineras de DynaResource SA de CV (“DynaMineras”) in exchange for $4,000,000 in receivables owed by DynaMéxico to DynaMineras and these shares are held in treasury.  Also in 2014, Mineras redistributed 250,000 shares of common for services and the Company recognized $687,500 in expense related to this transaction.
	In 2014, the Company repurchased 3,000 Common Shares for $7,500.
	In 2014, The Company redistributed 20,454 shares of treasury stock.
	During 2013, the Company repurchased 28,551 shares for $94,500.
	Treasury stock is accounted for by the cost method.
	Warrants
	The Company had 1,259,650 warrants outstanding at December 31, 2014.  During 2014, the Company issued 790,000 Warrants to purchasers of 395,000 common shares at $2.50 per share: (a) 395,000 warrants, exercisable at $5 per share, and expiring December 31, 2015, and (b) 395,000 warrants, exercisable at $7.50 per share, and expiring December 31, 2016.  Also during the year ended December 31, 2014, 212,500 warrants expired on January 1, 2014, and 469,650 warrants expired at June 30, 2014.
	During the years ended December 31, 2014 and 2013, no warrants were exercised.
	The Company had 1,151,800 warrants outstanding at December 31, 2013. During 2013, no warrants were issued, none were exercised and none expired.
	The Company recorded no expense related to the issuance of these warrants since these warrants were issued in common stock for cash sales.
		Number of		Weighted		Weighted Average		Intrinsic
		Shares		Average		Remaining Contractual		Value
				Exercise Price		Life (Years)
		(in thousands, except per share and year data)
	Balance at December 31, 2012	1,151,800		$	5.83	1.9		$	-
	Granted	-		$	0
	Exercised	-		$	0			$	-
	Forfeited	-		$	0			$	-
	Balance at December 31, 2013	1,151,800		$	5.83	0.9		$	-
	Granted	790,000		$	6.25			$	-
	Exercised	-		$	-			$	-
	Forfeited	(682,150)		$	4.69			$	-
	Balance at December 31, 2014	1,259,650		$	5.8	0.96		$	-
	Exercisable at December 31, 2014	1,259,650			5.8	0.96		$	-

9_Related_Party_Transactions

9. Related Party Transactions	12 Months Ended
	Dec. 31, 2014
Related Party Transactions [Abstract]
Related Party Transactions	Dynacap Group Ltd.
	The Company paid $86,250 and $52,500 to Dynacap Group, Ltd. (an entity controlled by officers of the Company) for consulting and other fees during the years ended December 31, 2014 and 2013, respectively.
	DynaResource Nevada, Inc. and DynaNevada de México S.A. de C.V. (together “DynaNevada”)
	The Company advanced DynaNevada $0 and $48,000 in the years ended December 31, 2014 and 2013, respectively, for maintenance of its corporate obligations and mining concessions.  The balance for the years ended December 31, 204 and 2013 are $172,968 and $186,840, respectively.
	Stock Purchases by Management
	Company Chairman/CEO contributed $425,000 in 2014 for the purchase of common shares of the Company at $2.50/Share. Additional funds in the amount of $175,000 have been contributed by the CEO in 2015. The Company’s CFO contributed $250,000 in 2014 for a note.  Additional funds in the amount of $150,000 have been contributed by the CFO in 2015.  See subsequent events below.
	Note Agreement with Management
	The Company entered into a note agreement with its CFO for the receipt of $250,000 on April 24, 2014.  The agreement calls for simple interest at an annual rate of 12.5%.  Interest for the first year is to be capitalized and added to the note.  After one year, the Company is to make quarterly payments in arrears. The Note matures on December 31, 2016.
	The Company has the right to prepay the Note with a ten percent (10%) penalty. The Note holder may, at any time prior to maturity or prepayment, convert any unpaid principal and accrued interest into common stock of the Company at $3.75 until December 31, 2015, and at 5.00 per share after December 31, 2015, but prior to December 31, 2016. At the time of conversion, the holder would receive a warrant to purchase additional common shares of the Company for $7.50 per share, such warrant expiring 2 years from the date of issue.
	On April 24, 2015 the CFO agreed to convert $250,000 principal plus $30,555 accrued interest into 112,222 common shares at $2.50/Share, with 112,222 warrants. These shares and warrants have not been issued. See subsequent events below.

10_Commitments_and_Contingenci

10. Commitments and Contingencies	12 Months Ended
	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	The Company is required to pay taxes in México in order to maintain mining concessions owned by DynaMéxico.  Additionally, the Company is required to incur a minimum amount of expenditures each year for all concessions held.  The minimum expenditures are calculated based upon the land area, as well as the age of the concessions.  Amounts spent in excess of the minimum may be carried forward indefinitely over the life of the concessions, and are adjusted annually for inflation.  Based on Management’s business plans, the Company does not anticipate that DynaMéxico will have any issues in meeting the minimum annual expenditures for the concessions, and DynaMéxico retains sufficient carry-forward amounts to cover over 20 years of the minimum expenditure (as calculated at the 2012 minimum, adjusted for annual inflation of 4%).
	In addition to the surface rights held by DynaMéxico pursuant to the Mining Act of México and its Regulations (Ley Minera y su Reglamento), DynaMineras maintains access and surface rights to the SJG Project pursuant to the 20 year Land Lease Agreement. The 20 Year Land Lease Agreement with the Santa Maria Ejido Community surrounding San Jose de Gracia was dated January 6, 2014 and continues through 2033. It covers an area of 4,399 hectares surrounding the main mineral resource areas of SJG, and provides for annual lease payments by DynaMineras of $1,359,443 Pesos (approx. $104,250 USD), commencing in 2014.  The Land Lease Agreement provides DynaMineras with surface access to the core resource areas of SJG (4,399 hectares), and allows for all permitted mining and exploration activities from the owners of the surface rights (Santa Maria Ejido community).
	In September 2008, the Company entered into a 37 month lease agreement for its corporate office.  In August, 2011 and then in August 2012, the Company entered into a one-year extension of the lease through August 31, 2015.  The Company paid rent expense of $12,499 and $11,760 related to this lease for the years ended December 31, 2014 and 2013, respectively.
	Other Contingencies
	The Company's mining and exploration activities are subject to various laws and regulations governing the protection of the environment. These laws and regulations are continually changing and generally becoming more restrictive. The Company conducts its operations so as to protect public health and the environment, and believes its operations are materially in compliance with all applicable laws and regulations. The Company has made, and expects to make in the future, expenditures to comply with such laws and regulations.
	Litigation
	The Company believes that no material adverse change will occur as a result of the legal actions taken, and the Company further believes that there is little to no potential for the assessment of a material monetary judgment against the Company for legal actions it has filed in México. Further, the Company believes there is no legal basis for which to conduct arbitration proceedings.  (See Item 3. Legal Proceedings.  And, see Item 7. Management’s Discussion and Analysis of Financial Conditions and Results of Operations).

11_NonControlling_Interest

11. Non-Controlling Interest	12 Months Ended
	Dec. 31, 2014
Noncontrolling Interest [Abstract]
Non-Controlling Interest	The Company’s Non-controlling Interest recorded in the consolidated financial statements relates to an interest in DynaResource de México, S.A. de C.V. of 50% through May 13, 2013, and 20% thereafter.  Changes in Non-controlling Interest for the years ended December 31, 2014 and 2013, respectively were as follows:
		Year Ended		Year Ended
		31-Dec-14		31-Dec-13
	Beginning balance	$	-5,680,107	$	-5,116,014
	Operating income (loss)		-536,357		-567,168
	Share of Other Comprehensive Income (loss)		35,235		3,075
	Ending balance	$	-6,181,229	$	-5,680,107
	The Company began allocating a portion of other comprehensive income (loss) to the non-controlling interest with the adoption of ASC 160 as of January 1, 2009.  However, this amount is only reflected in the income statement.

12_Fair_Value_of_Financial_Ins

12. Fair Value of Financial Instruments	12 Months Ended
	Dec. 31, 2014
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments	The ASC guidance for fair value measurements and disclosure establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements).  The three levels of the fair value hierarchy are described below:
	Level 1 Inputs – Quoted prices for identical instruments in active markets.
	Level 2 Inputs – Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations whose inputs are observable or whose significant value drivers are observable.
	Level 3 Inputs – Instruments with primarily unobservable value drivers.
	As of December 31, 2014 and December 31, 2013, the Company’s financial assets were measured at fair value using Level 3 inputs, with the exception of cash, which was valued using Level 1 inputs. A description of the valuation of the Level 3 inputs is discussed in Note 4.
	Fair Value Measurement at December 31, 2014 Using:
				Quoted Prices In Active		Significant Other		Significant
		31-Dec-14		Markets		Observable		Unobservable
				For Identical Assets		Inputs		Inputs
				(Level 1)		(Level 2)		(Level 3)
	Assets:
	None		-		-		-		-
	Totals	$	-	$	-	$	-	$	-
	Liabilities:
	Portion of Accounts Payable and Accrued Liabilities at FV	$	1,070,047	$	1,070,047	$	-	$	-
	Totals	$	1,070,047	$	1,070,047	$	-	$	-
	Fair Value Measurement at December 31, 2013 Using:
	Assets:
	None		-		-		-		-
	Totals	$	-	$	-	$	-	$	-
	Liabilities:
	Portion of Accounts Payable and Accrued Liabilities at FV	$	361,230	$	361,230	$	-	$	-
	Totals	$	361,230	$	361,230	$	-	$	-

13_REVISION_OF_PRIOR_PERIOD_FI

13. REVISION OF PRIOR PERIOD FINANCIAL STATEMENTS	12 Months Ended
	Dec. 31, 2014
Revision Of Prior Period Financial Statements
REVISION OF PRIOR PERIOD FINANCIAL STATEMENTS	In connection with our review of our financial statements for prior periods, we identified the following items which we have revised in our 2011, 2012 and 2013 financial statements:  A temporary write down in our investment with DynaNevada was booked to Other Comprehensive Income and we have booked to Other Expense; Mining Concessions had been depreciated, but not  based on policy; Other Assets in our Mexican Subsidiaries have now been expensed; a change in par value of our Preferred Stock, Series A  has now been recorded in previous years; and stock option expense has now been recorded in accordance with the Black Scholes pricing model. The Company has evaluated the effect of the revisions on all relevant periods in accordance with Staff Accounting Bulletin (“SAB”) 99 and SAB 108 and determined that the impact of the revisions on its previously filed annual financial statements for the fiscal years ended December 31, 2011, December 31, 2012, and December 31, 2013 was not material.
	The effects of the revisions on reported amounts for the balances of 2013 are presented below in the following tables:
		2013
		As Reported			Adjustments			As Restated
	REVENUES	$	-		$	-		$	-
	COSTS AND EXPENSES OF MINING
	OPERATIONS
	Exploration Costs	$	968,590		$	-		$	968,590
	General and Administrative		2,327,628			34,460			2,362,088
	Depreciation and Amortization		67,475			-			67,475
	Total Operating Expenses		3,363,693			34,460			3,398,153
	NET OPERATING LOSS		(3,363,693	)		(34,460	)		(3,398,153	)
	OTHER EXPENSE
	Currency Transaction Exchange Losses		(81,539	)		(55,309	)		(136,848	)
	Interest Expense		(133,349	)		-			(133,349	)
	Inducement Expense		-			(197,771	)		(197,771	)
	Other (Expense)  Income		(3,741	)		-			(3,741	)
	Total Other (Expense) Income		(218,629	)		(253,080	)		(471,709	)
	NET LOSS BEFORE TAXES		(3,582,322	)		(287,540	)		(3,869,862	)
	TAXES		-			-			-
	NET LOSS		(3,582,322	)		(287,540	)		(3,869,862	)
			-			-			-
	ATTRIBUTABLE TO NON-CONTROLLING INTERESTS		604,135			(36,967	)		567,168
	NET LOSS ATTRIBUTABLE TO COMMON
	SHAREHOLDERS		(2,978,187	)		(324,507	)		(3,302,694	)
	EARNINGS PER SHARE DATA ATTRIBUTABLE TO THE EQUITY HOLDERS OF DYNARESOURCE, INC.:
	Basic and Diluted Loss per Common Share		(.27	)		(.03	)		(.30	)
	Weighted Average Shares Outstanding, Basic
	And Diluted		10,830,090			10,830,090			10,830,090
	OTHER COMPREHENSIVE LOSS
	NET LOSS PER ABOVE		(3,582,322	)		(287,540	)		(3,869,862	)
	Foreign Currency Translation Gains/Losses (Losses)	$	(151,730	)	$	119,663		$	(32,067	)
	TOTAL OTHER COMPREHENSIVE LOSS		(151,730	)		119,663			(32,067	)
	TOTAL COMPREHENSIVE LOSS		(3,734,052	)		(167,877	)		(3,901,929	)
	ATTRIBUTABLE TO:
	EQUITY HOLDERS OF DYNARESOURCE, INC.		(3,127,117	)		(210,719	)		(3,337,836	)
	NON-CONTROLLING INTEREST		(606,935	)		42,842			(564,093	)
			(3,734,052	)		(167,877	)		(3,901,929	)
	ASSETS
	Current Assets:
	Cash and Cash Equivalents		1,143,344			-			1,143,344
	Accounts Receivable		-			-			-
	Foreign Tax Receivable and Other Current		296,038			-			296,038
	Total Current Assets		1,439,382			-			1,439,382
	Mining Equipment and Fixtures (Net of Accumulated
	Depreciation of $851,861 and $790,318)		241,518			-10,472			231,046
	Mining Concessions		4,183,967			10,472			4,194,439
	Investments in Affiliate		70,000			-			70,000
	Receivables from Affiliate		186,840			-			186,840
	Other Assets		277,319			-256,648			20,671
	TOTAL ASSETS		6,399,026			-256,648			6,142,378
	LIABILITIES AND EQUITY
	Current Liabilities:
	Accounts Payable		114,498			-			114,498
	Note Payable		-			-			-
	Due to Non-controlling Interest		120,000			-			120,000
	Accrued Expenses		246,722			10			246,732
	Notes Payable—Current Portion		-			-			-
	Total Current Liabilities		481,220			10			481,230
	Notes Payable (Net of Current Portion of $0 and $0)		1,354,808			-			1,354,808
	TOTAL LIABILITIES		1,836,028			10			1,836,038
	Equity:
	Preferred Stock, Series A, $.0001 par value, 1,000 shares
	Authorized, 1,000 and 1,000 issued and outstanding		1			-			1
Preferred Stock, Series B, $.0001 par value, 1,000,000 shares
Authorized, 0 and 460,446 shares issued and outstanding		46			-			46
Preferred Stock, $.0001 par value, 19,000,000 shares
Authorized, no shares issued and outstanding		-			-			-
Common Stock, $.01 par value, 25,000,000 shares authorized,
14,146,024 and 11,052,008 shares issued and outstanding		110,520			-			110,520
Preferred Rights		40,000			-			40,000
Additional Paid In Capital		43,292,746			555,898			43,848,644
Treasury Stock		-707,750			-			-707,750
Accumulated Other Comprehensive Income		252,611			834,405			1,087,016
Accumulated Deficit		(32,695,350)			-1,696,680			-34,392,030
Total DynaResource, Inc. Stockholders’ Equity		10,292,824			-306,377			9,986,447
Non-controlling Interest		-5,729,826			49,719			-5,680,107
TOTAL EQUITY		4,562,998			-256,658			4,306,340
TOTAL LIABILITIES AND EQUITY		6,399,026			-256,648			6,142,378
CASH FLOWS FROM OPERATING ACTIVITIES
Net Loss		-3,585,122			-284,740			-3,869,862
Adjustments to reconcile net loss to cash
(used in) Operating activities
Issuance of Common Stock for Services		59			-59			-
Deemed Distribution from Inducement		-			197,771			197,771
(Gain) Loss on Disposition of Assets		-5,931			-464			-6,395
Depreciation and Amortization		67,475			-			67,475
Change in Operating Assets and Liabilities:
Receivable from Affiliate		-138,840			-1,687			-140,527
Foreign Tax Receivable		-256,016			-6,371			-262,387
Other Current Assets		45,129			-49,848			-4,719
Accounts Payable		-81,754			112			-81,642
Accrued Liabilities		109,245			3,765			113,010
CASH FLOWS (USED IN) OPERATING ACTIVITIES		-3,845,755			-141,521			-3,987,276
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of Property		-95,142			-1,072			-96,214
Other Assets		-80,036			80,075			39
CASH FLOWS (USED IN) INVESTING ACTIVITIES		-175,178			79,003			-96,175
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from Sale of Preferred Stock, Series B		1,939,500			-			1,939,500
Proceeds from Promissory Notes		1,694,808			-			1,694,808
Other Comprehensive Income		(18,183	)		18,183			-
Proceeds of Sale of Common Stock		-			-			-
Loan from Non-Controlling Interest		120,000			2,252			122,252
Purchase of Treasury Stock		-94,500			-			-94,500
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES		3,641,625			20,435			3,662,060
Effect of Foreign Exchange		-			42,083			42,083
NET DECREASE IN CASH		-379,308			-			-379,308
CASH AT BEGINNING OF PERIOD		1,522,652			-			1,522,652
CASH AT END OF PERIOD		1,143,344			-			1,143,344
The effects of the revisions on reported amounts for the beginning balances of 2013 are presented below in the following tables:
	Previous Periods
	As Reported			Adjustments			As Restated
STOCKHOLDERS’ EQUITY
Preferred Stock, Series A	$	1,000		$	(999	)	$	1
Common Stock		108,020			-			108,020
Preferred Rights		40,000			-			40,000
Treasury Stock		(50,750	)		-			(50,750	)
Additional Paid in Capital		40,429,500			359,126			40,788,626
Other Comprehensive Income		270,794			784,155			1,054,949
Accumulated Deficit		(29,717,163	)		(1,372,173	)		(31,089,336	)
	$	11,081,401		$	(229,891	)	$	10,851,510

14_Subsequent_Events

14. Subsequent Events	12 Months Ended
	Dec. 31, 2014
Subsequent Events [Abstract]
Subsequent Events	Note Paid in Full
	On February 27, 2015, the Company paid $257,192 to retire a note payable.
	Revenues from Gold Concentrate Sale
	On January 9, 2015, DynaMineras reported the receipt of $19,511 as final payment of a previously delivered gravity-flotation concentrate lot.
	Gold Concentrate Deliveries / Sales
	On February 6, 2015, DynaMineras reported the delivery for sale of an additional and approximate 150 Oz gold contained in gravity –flotation concentrates (exact weights in gold and silver oz. to be determined at final settlement).  On February 17, 2015, DynaMineras received $118,201 as the final settlement price for this delivery.
	Common Shares and Warrants Issued to Purchasers
	On February 20, 2015 the Company issued 544,500 shares to purchasers at the price paid per share of $2.50.  A total of 395,000 shares were deemed purchased in 2014, and 149,000 shares were deemed purchased in 2015.  In addition, 149,500 warrants were issued exercisable at $5 per share until December 31, 2015, and 149,500 warrants were issued exercisable at $7.50 per share and expiring December 31, 2016.
	Common Shares Issued to Consultants
	On February 20, 2015 the Company issued 750,000 and 250,000 shares to DynaMineras and Dynacap Group Ltd., respectively for consulting services deemed earned in 2015.
	CEO Cash Contributions
	From March 20, 2015 to April 17, 2015, Company Chairman/CEO K.D. Diepholz contributed $175,000 for the purchase of common shares and warrants of the Company at the price per share of $2.50. These shares and warrants have not been issued.
	CFO Cash Contributions
	From March 6, 2015 to March 23, 2015, Company CFO David S. Hall contributed $150,000 in the form of advances to the Company.
	On April 24, 2015, the Company’s CFO converted a $250,000 note plus accrued interest of $30,555 into 112,222 common shares and warrants.  These shares and warrants have not been issued.
	Financing Agreement with Golden Post Rail, LLC, a Texas Limited Liability Company
	On May 4, 2015 the Company entered into a series of agreements with Golden Post Rail, LLC, a Texas limited liability company (“Golden Post”).  A summary of the transaction follows:
	1.	The Company executed a Promissory Note (the “Golden Post Note”) payable to Golden Post in the principal amount of $500,000, bearing interest at 8%, and maturing six months from the date of execution.  The Golden Post Note has been fully funded.  It is contemplated that the principal and accrued interest on the Golden Post Note will be credited against amounts payable to the Company pursuant to the Securities Purchase Agreement described below.
	2.	The Company, Golden Post and Mr. Koy W. (“K.D.”) Diepholz executed a Securities Purchase Agreement (the “SPA”), which contemplates the acquisition by Golden Post of the following securities, at such time as the Company’s charter has been amended (as described below):
	a.	1,600,000 shares of Series C Senior Convertible Preferred Stock (the “Series C Preferred”) at a purchase price of $2.50 per share.  The Series C Preferred will be entitled to receive dividends at the per share rate of four percent (4%) per annum, will rank (in priority) senior to the Common Stock, the Series A Preferred Stock, the Series B Convertible Preferred Stock, and each other class or series of equity security of the Company.  The Series C Preferred will be convertible into Common Stock of the Company at the price of $2.50 per share, and will be entitled to anti-dilution protection for issuances by the Company and for changes in the Company’s ownership of DynaMéxico.  The Series C Preferred will also be entitled to preemptive rights, and the holder will have the right to designate one person to the Company’s Board of Directors.
	b.	A Common Stock Purchase Warrant (the “Warrant”) for the purchase of 2,000,000 shares of the Company’s Common Stock, at an exercise price of $2.50 per share.  The anti-dilution protections contained in the SPA are essentially replicated in the Warrant.
	3.	Pursuant to the SPA, the Company has agreed to execute a Registration Rights Agreement pursuant to which Golden Post may require the Company to register the shares of Common Stock which may be issued upon the conversion of the Series C Preferred and the shares of Common Stock issuable upon the exercise of the Warrant, including any additional shares of Common Stock issuable pursuant to anti-dilution provisions.
	4.	The transaction contemplated by the SPA, and the related acquisition of the shares of Series C Preferred, will close (and fund) at such time as the Company’s charter is amended to provide that (i) the Board of Directors will be divided into three classes of directors -- Class I Directors, Class II Directors and Class III Directors – with the Class III director to be selected by the holder of the Series C Preferred – and (ii) to the fullest extent permitted by the Delaware General Corporation Law, a director of the Company will not be liable to the Corporation or its stockholders for monetary damages for breach of fiduciary duty as a director.
	5.	To facilitate the amendment of the Company’s charter, a limited number of stockholders of the Company have also executed a Voting and Support Agreement.

Recovered_Sheet1

1. NATURE OF ACTIVITIES AND SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2014
Nature Of Activities And Significant Accounting Policies Policies
Basis of Presentation	The Company prepares its financial statements on the accrual basis of accounting in conformity with accounting principles generally accepted in the United States.
Principles of Consolidation	The financial statements include the accounts of DynaResource, Inc., as well as DynaResource de México, S.A. de C.V. (80% ownership), DynaResource Operaciones S.A. de C.V. (100% ownership) and Mineras de DynaResource S.A. de C.V. (100% ownership). All significant inter-company transactions have been eliminated.  All amounts are presented in U.S. Dollars unless otherwise stated.
Non-Controlling Interest	The Company’s subsidiary, DynaResource de México S.A. de C.V, is 20% owned by Goldgroup Mining, Inc.  On May 17, 2013, the ownership changed from 50% to 20%.  The Company accounts for this outside interest as “non-controlling interest”.
Investments in Affiliates	The Company owns a 20% interest in DynaResource Nevada, Inc., a Nevada Corporation (“DynaNevada”), with one operating subsidiary in México, DynaNevada de México, S.A. de C.V. (“DynaNevada de México”), together “DynaNevada”.  The Company accounts for this investment using the cost basis.
Cash and Cash Equivalents	The Company considers all highly liquid debt instruments with a maturity of three months or less to be cash equivalents.  At times, cash balances may be in excess of the Federal Deposit Insurance Corporation (“FDIC”) insurance limits.  At December 31, 2014, the Company had no balances that were in excess of the FDIC insurance limit of $250,000.  The carrying amount approximates fair market value.
Accounts Receivable and Allowances for Doubtful Accounts	The allowance for accounts receivable is recorded when receivables are considered to be doubtful of collection.  As of December 31, 2014 and 2013, respectively, no allowance has been made.
Foreign Tax Receivable	Foreign Tax Receivable is comprised of recoverable value-added taxes (“IVA”) charged by the Mexican government on goods and services rendered.  Under certain circumstances, these taxes are recoverable by filing a tax return.  Amounts paid for IVA are tracked and held as receivables until the funds are remitted.  The total amounts of the IVA receivable As of December 31, 2014 and December 31, 2013 are $204,132 and $296,038, respectively.
Inventory	The Company commenced test mining and milling (pilot production) activities in the 2nd quarter, 2014.  Inventories are carried at the lower of cost or fair value and consist of mined tonnage, and gravity concentrates, and gravity tailings or flotation feed material.  The inventories are $100,000 and $0 as of December 31, 2014 and December 31, 2013, respectively.
Proven and Probable Reserves (No Known Reserves)	The definition of proven and probable reserves is set forth in SEC Industry Guide 7 (“Industry Guide 7”).  Proven reserves for which (1) quantity is computed from dimensions revealed in outcrops, trenches, workings or drill holes, grade and/or quality are computed from the results of detailed sampling and (b) the sites for inspection, sampling and measurement are spaced so closely and the geological character is so well defined that size, shape, depth and mineral content of the reserves are well-established. Probable reserves are reserves for which quantity and grade and/or quality are computed from information similar to that used for proven (measured) reserves, but the sites for inspection, sampling, and measurement are farther apart or are otherwise less adequately spaced. The degree of assurance, although lower than that for proven (measured) reserves, is high enough to assume continuity between points of observations.
	As of December 31, 2014, none of the Company's properties contain resources that satisfy the definition of proven and probable reserves. The Company classifies the development of its properties, including the San Jose de Gracia Property, as exploration stage projects since no proven or probable reserves have been established under Industry Guide 7.
Property	Substantially all costs, including design, engineering, construction, and installation of equipment are expensed as incurred as the Company has not established proven and probable reserves on any of its properties. Only certain types of equipment which has alternative uses or significant salvage value, may be capitalized without proven and probable reserves. Depreciation is computed using the straight-line method with the exception of mining equipment. Mining equipment is depreciated using the units-of-production method based on tonnes processed over the estimated total mine life. Office furniture, equipment and light vehicles are being depreciated over estimated economic lives ranging from 3 to 5 years. Leasehold improvements, which relate to the Company's corporate office, are being amortized over the term of the lease of 10 years. Trailers, heavy vehicles and other site equipment are being depreciated over estimated economic lives from 5 to 15 years. Buildings are being depreciated over an estimated economic life of 20 years.
	Design, Construction, and Development Costs:    Mine development costs include engineering and metallurgical studies, drilling and other related costs to delineate an ore body, the removal of overburden to initially expose an ore body at open pit surface mines and the building of access ways, shafts, lateral access, drifts, ramps and other infrastructure at underground mines.
	When proven and probable reserves as defined by Industry Guide 7 exist, development costs are capitalized and the property is a commercially minable property. Mine development costs incurred either to develop new ore deposits, expand the capacity of operating mines, or to develop mine areas substantially in advance of current production would be capitalized. Costs of start-up activities and costs incurred to maintain current production or to maintain assets on a standby basis are charged to operations as incurred. Costs of abandoned projects are charged to operations upon abandonment. All capitalized costs would be amortized using the units of production method over the estimated life of the ore body based on recoverable ounces to be mined from proven and probable reserves.
	Certain costs to design and construct mining and processing facilities may be incurred prior to establishing proven and probable reserves. As no proven and probable reserves have been established on any of the Company's properties, design, construction and development costs are not capitalized at any of the Company's properties, and accordingly, substantially all costs are expensed as incurred, resulting in the Company reporting larger losses than if such expenditures had been capitalized. Additionally, the Company does not have a corresponding depreciation or amortization of these costs going forward since these expenditures were expensed as incurred as opposed to being capitalized. As a result of these and other differences, the Company's financial statements may not be comparable to the financial statements of mining companies that have established reserves.
Mining Properties Interests	Mineral property interests include acquired interests in development and exploration stage properties, which are considered tangible assets. The amount capitalized relating to a mineral property interest represents its fair value at the time of acquisition.  When a property does not contain mineralized material that satisfies the definition of proven and probable reserves, such as with the San Jose de Gracia Property, capitalized costs and mineral property interests are amortized using the straight line method once production begins.  As of December 31, 2014, the mining interests have been in the pilot production stage and therefore, no amortization has been expensed.  Mining properties consist of 33 mining concessions covering approximately 69,121 hectares at the San Jose de Gracia property (“SJG”), the basis of which are amortized on the unit of production method based on estimated recoverable resources.  If it is determined that the deferred costs related to a property are not recoverable over its productive life, those costs will be written down to fair value as a charge to operations in the period in which the determination is made.  The amounts at which mineral properties and the related costs are recorded do not necessarily reflect present or future values.
	Impairment of Assets:    The Company reviews and evaluates its long-lived assets for impairment when events or changes in circumstances indicate that the related carrying amounts may not be recoverable. Mineral properties are monitored for impairment based on factors such as mineral prices, government regulation and taxation, the Company's continued right to explore the area, exploration reports, assays, technical reports, drill results and its continued plans to fund exploration programs on the property.
	For operating mines, recoverability is measured by comparing the undiscounted future net cash flows to the net book value. When the net book value exceeds future net undiscounted cash flows, an impairment loss is measured and recorded based on the excess of the net book value over fair value. Fair value for operating mines is determined using a combined approach, which uses a discounted cash flow model for the existing operations and a market approach for the fair value assessment of exploration land claims. Future cash flows are estimated based on quantities of recoverable mineralized material, expected gold and silver prices (considering current and historical prices, trends and related factors), production levels, operating costs, capital requirements and reclamation costs, all based on life-of-mine plans. The term "recoverable mineralized material" refers to the estimated amount of gold or other commodities that will be obtained after taking into account losses during processing and treatment of mineralized material. In estimating future cash flows, assets are grouped at the lowest level for which there are identifiable cash flows that are largely independent of future cash flows from other asset groups. The Company's estimates of future cash flows are based on numerous assumptions and it is possible that actual future cash flows will be significantly different than the estimates, as actual future quantities of recoverable minerals, gold, silver and other commodity prices, production levels and costs and capital are each subject to significant risks and uncertainties.
	For exploration properties, the Company is unable to estimate undiscounted future net cash flows from its operations due to the absence of proven and probable reserves. As a result, the Company uses the market approach to estimate the fair value of the Nevada and Argentina exploration properties by using a combination of the observed market value per square mile and an observed market value per ounce or pound of mineralized material based on comparable transactions, and uses this measure to assess recoverability and impairment. For purposes of recognition and measurement of an impairment loss, the Company groups its properties by geological mineral complex, as this represents the lowest level at which the Company allocates its exploration spending independent of other assets and liabilities.
	The recoverability of the book value of each property will be assessed annually for indicators of impairment such as adverse changes to any of the following:
	·	estimated recoverable ounces of gold, silver or other precious minerals;
	·	estimated future commodity prices;
	·	estimated expected future operating costs, capital expenditures and reclamation expenditures.
	A write-down to fair value will be recorded when the expected future cash flow is less than the net book value of the property or when events or changes in the property indicate that carrying amounts are not recoverable.  This analysis will be completed as needed, and at least annually.  As of the date of this filing, no events have occurred that would require write-down of any assets.  As of December 31, 2014, no indications of impairment existed.
	Asset Retirement Obligation:    As the Company is not obligated to remediate the mining properties, no Asset Retirement Obligation (“ARO”) has been established.  Changes in regulations or laws, any instances of non-compliance with laws or regulations that result in fines, or any unforeseen environmental contamination could result in a material impact to the amounts charged to operations for reclamation and remediation. Significant judgments and estimates are made when estimating the fair value of AROs. Expected cash flows relating to AROs could occur over long periods of time and the assessment of the extent of environmental remediation work is highly subjective. Considering all of these factors that go into the determination of an ARO, the fair value of the AROs can materially change over time.
Pre Pilot-Production Costs	During 2014, the Company has conducted rehabilitation activity at the San Pablo mine, and has refurbished the Pilot Mill Facility at San Jose de Gracia, and in general preparing for test mining and pilot milling (“Pilot Production”) Operations. The costs associated with the rehabilitation, preparation, clean up and facilitation of this process are expensed as pre pilot-production costs.
Property Holding Costs	Holding costs to maintain a property on a care and maintenance basis are expensed in the period they are incurred. These costs include security and maintenance expenses, lease and claim fees and payments, and environmental monitoring and reporting costs.
Exploration Costs	Exploration costs are charged to operations and expenses as incurred.  Exploration, development, direct field costs and administrative costs are expensed in the period incurred.
Foreign Currency Translation	The functional currency for the subsidiaries of the Company is the Mexican Peso.  As a result, the financial statements of the subsidiaries have been re-measured from Mexican Pesos into U.S. dollars using (i) current exchange rates for monetary asset and liability accounts, (ii) historical exchange rates for nonmonetary asset and liability accounts, (iii) historical exchange rates for revenues and expenses associated with nonmonetary assets and liabilities and (iv) the weighted average exchange rate of the reporting period for all other revenues and expenses.  In addition, foreign currency translation gains and losses  are reported as a separate component of stockholders’ equity (comprehensive income (loss).
	The financial statements of the subsidiaries should not be construed as representations that Mexican Pesos have been, could have been or may in the future be converted into U.S. dollars at such rates or any other rates.
	Relevant exchange rates used in the preparation of the financial statements for the subsidiaries are as follows for the periods ended December 31, 2014 and December 31, 2013 (Mexican Pesos per one U.S. dollar):
			31-Dec-14		31-Dec-13
	Current exchange rate	Pesos		14.76		13.06
	Weighted average exchange rate for the period ended	Pesos		13.29		12.75
	The Company recorded currency transaction losses of $(1,585,392) for the year ended December 31, 2014 and $(136,848) in 2013.
Income Taxes	The Company accounts for income taxes under ASC 740 “Income Taxes” using the liability method, recognizing certain temporary differences between the financial reporting basis of liabilities and assets and the related income tax basis for such liabilities and assets. This method generates either a net deferred income tax liability or asset for the Company, as measured by the statutory tax rates in effect. The Company derives the deferred income tax charge or benefit by recording the change in either the net deferred income tax liability or asset balance for the year. The Company records a valuation allowance against any portion of those deferred income tax assets when it believes, based on the weight of available evidence, it is more likely than not that some portion or all of the deferred income tax asset will not be realized.
	Income from the Company’s subsidiaries in México are taxed at applicable Mexican tax law.
Use of Estimates	In order to prepare financial statement in conformity with accounting principles generally accepted in the United States, management must make estimates, judgments and assumptions that affect the amounts reported in the financial statements and determines whether contingent assets and liabilities, if any, are disclosed in the financial statements.  The ultimate resolution of issues requiring these estimates and assumptions could differ significantly from resolution currently anticipated by management and on which the financial statements are based.
Comprehensive Income (Loss)	ASC 220 “Comprehensive Income” establishes standards for reporting and display of comprehensive income and its components in a full set of general purpose financial statements.    The Company’s comprehensive income consists of net income and other comprehensive income (loss), consisting of unrealized net gains and losses on the translation of the assets and liabilities of its foreign operations.  For the periods ended December 31, 2014 and December 31, 2013, the Company’s components of comprehensive income were foreign currency translation adjustments.
Revenue Recognition	The Company recognizes revenue in accordance with ASC 605-10, "Revenue Recognition in Financial Statements".   Revenue is recognized when persuasive evidence of an arrangement exists, delivery or service has occurred, the sale price is fixed or determinable and receipt of payment is probable. Revenues earned from the sale of precious metal concentrates are recognized when both the buyer and seller agree on the % of gold as determined by sample assays and when it is delivered to the Buyer.  Subsequently, a “final settlement” is calculated and any remaining balance is paid.
Stock-Based Compensation	The Company accounts for stock options at fair value as prescribed in ASC 718. The Company estimates the fair value of each stock option at the grant date by using the Black-Scholes option-pricing model and provides for expense recognition over the service period, if any, of the stock option.
Per Share Amounts	Earnings per share are calculated in accordance with ASC 260 “Earnings per Share”.  The weighted average number of common shares outstanding during each period is used to compute basic earnings (loss) per share.  Diluted earnings per share are computed using the weighted average number of shares and potentially dilutive common shares outstanding.   Potentially dilutive common shares are additional common shares assumed to be exercised.  Potentially dilutive common shares consist of stock options and convertible preferred shares and convertible notes and are excluded from the diluted earnings per share computation in periods where the Company has incurred a net loss, as their effect would be considered anti-dilutive.
	The Company had 1,259,650 warrants outstanding at December 31, 2014.  The Company also had convertible debt instruments as of December 31, 2014.  As the Company incurred a net loss during the period ended December 31, 2014, the basic and diluted loss per common share is the same amount, as any common stock equivalents would be considered anti-dilutive and, therefore, have been excluded from the computation.
Recently Issued Accounting Pronouncements	Presentation of an Unrecognized Tax Benefit:    In July 2013, the Financial Accounting Standards Board ("FASB") issued Accounting Standard Update ("ASU") 2013-11 related to the presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss or a tax credit carryforward exists. The updated guidance requires an entity to net its unrecognized tax benefits against the deferred tax assets for the same jurisdiction's net operating loss carryforward, a similar tax loss, or tax credit carryforwards. A gross presentation will be required only if such carryforwards are not available or would not be used by the entity to settle any additional income taxes resulting from disallowance of the uncertain tax position. The update was effective prospectively for the Company's fiscal year beginning January 1, 2014. The new guidance affects disclosures only and the adoption had no impact on the Company's consolidated financial position, results of operations or cash flows.
	Foreign Currency Matters:    In March 2013, the FASB issued ASU 2013-05 related to Foreign Currency Matters to clarify the treatment of cumulative translation adjustments when a parent sells a part or all of its investment in a foreign entity or no longer holds a controlling financial interest in a subsidiary or group of assets that is a business within a foreign entity. The updated guidance also resolves the diversity in practice for the treatment of business combinations achieved in stages in a foreign entity. The update was effective prospectively for the Company's fiscal year beginning January 1, 2014. The updated guidance had no impact on the Company's consolidated financial position, results of operations or cash flows.
	Presentation of Financial Statements—Going Concern—Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern:    In August 2014, ASC 205-40 guidance was amended to provide guidance about management's responsibility to evaluate whether there is substantial doubt about an entity's ability to continue as a going concern and to provide related footnote disclosures. The amendments require management to assess an entity's ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. auditing standards. Specifically, the amendments (1) provide a definition of the term substantial doubt, (2) require an evaluation every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management's plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management's plans, (5) require an express statement and other disclosures when substantial doubt is not alleviated, and (6) require an assessment for a period of one year after the date that the financial statements are issued (or available to be issued). The amendments in this update are effective for the Company's fiscal year ending December 31, 2016 and interim periods in the fiscal year ending December 31, 2017, with early application permitted. The Company is evaluating the effect that the updated standard will have on its consolidated financial statements.
	Presentation of Financial Statements and Property, Plant and Equipment—Reporting Discontinued Operations and Disclosures of Components of an Entity:    In April 2014, ASC 205 and ASC 360 guidance was amended to change the requirements for reporting discontinued operations in ASC 205-20. A disposal of a component of an entity or a group of components of an entity is required to be reported in discontinued operations only if the disposal represents a strategic shift that has, or will have, a major effect on an entity's operations and financial results when any of the following occurs: (1) the component of an entity or group of components of an entity meets the criteria in ASC 205-20-45-1E to be classified as held for sale; (2) the component of an entity or group of components of an entity is disposed of by sale; or (3) the component of an entity or group of components of an entity is disposed of other than by sale. The update is effective prospectively for the Company's fiscal year beginning January 1, 2015. The new guidance is not expected to have an impact on the Company's consolidated financial statements.
	Revenue from Contracts with Customers:    In May 2014, ASC 606 was issued related to revenue from contracts with customers. Under this guidance, revenue is recognized when promised goods or services are transferred to customers in an amount that reflects the consideration that is expected to be received for those goods or services. The updated standard will replace most existing revenue recognition guidance under GAAP when it becomes effective and permits the use of either the retrospective or cumulative effect transition method. Early adoption is not permitted. The standard will be effective for the Company's fiscal year beginning January 1, 2017, including interim reporting periods within that year. The Company is evaluating the effect that the updated standard will have on its consolidated financial statements.
Reclassifications/Revision	Certain prior year balances have been reclassified in order to conform to current year presentation.  Certain prior year amounts have been revised.  See Note 13.

2_INVENTORIES_Tables

2. INVENTORIES (Tables)	12 Months Ended
	Dec. 31, 2014
Inventories Tables
Inventory		2014		2013
	Gravity Tailings (Flotation Feed Material)	$	100,000	$	-
	Total Inventories	$	100,000	$	-

3_PROPERTY_Tables

3. PROPERTY (Tables)	12 Months Ended
	Dec. 31, 2014
Property Tables
Property		2014		2013
	Mining camp equipment	$	702,543	$	623,344
	Transportation equipment		222,988		222,988
	Machinery and equipment		106,189		106,189
	Office furniture and fixtures		75,829		75,827
	Office equipment		65,032		65,032
	Sub-total		1,172,581		1,093,380
	Less: Accumulated depreciation		-967,207		-862,334
	Total Property	$	205,374	$	231,046

4_MINING_CONCESSIONS_Tables

4. MINING CONCESSIONS (Tables)	12 Months Ended
	Dec. 31, 2014
Mining Concessions Tables
Mining properties		2014		2013
	San Jose de Gracia (“SJG”):
	Total Mining Concessions	$	4,194,439	$	4,194,439

7_INCOME_TAXES_Tables

7. INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2014
Income Taxes Tables
Deferred Tax Asset	Deferred Tax Asset Related to:
		2014			2013
	Prior Year	$	11,626,008		$	10,570,375
	Tax Benefit for Current Year		2,026,078			1,055,633
	Total Deferred Tax Asset		13,652,086			11,626,008
	Less: Valuation Allowance		(13,652,086	)		(11,626,008	)
	Net Deferred Tax Asset	$	-		$	-

8_STOCKHOLDERS_EQUITY_Tables

8. STOCKHOLDERSb EQUITY (Tables)	12 Months Ended
	Dec. 31, 2014
Stockholders Equity Tables
Series B Preferred Stock			# of Common Shares			# of Common Stock
			Received on Conversion			Warrants Received				Company
	Date of Conversion		For Each Preferred Share			On Conversion for				Can Force the
						Each Preferred Share				Option?
	April 1 to December 31, 2014			2			0				N
	July 1 to Dec 31, 2014			1.5			0.75				N
	January 1 to June 30, 2015			1			1				N
	July 1 to December 31, 2015			1			0				Y
Warrants
		Number of		Weighted		Weighted Average		Intrinsic
		Shares		Average		Remaining Contractual		Value
				Exercise Price		Life (Years)
		(in thousands, except per share and year data)
	Balance at December 31, 2012	1,151,800		$	5.83	1.9		$	-
	Granted	-		$	0
	Exercised	-		$	0			$	-
	Forfeited	-		$	0			$	-
	Balance at December 31, 2013	1,151,800		$	5.83	0.9		$	-
	Granted	790,000		$	6.25			$	-
	Exercised	-		$	-			$	-
	Forfeited	(682,150)		$	4.69			$	-
	Balance at December 31, 2014	1,259,650		$	5.8	0.96		$	-
	Exercisable at December 31, 2014	1,259,650			5.8	0.96		$	-

11_NONCONTROLLING_INTEREST_Tab

11. NON-CONTROLLING INTEREST (Tables)	12 Months Ended
	Dec. 31, 2014
Non-controlling Interest Tables
Changes in Non-controlling Interest		Year Ended		Year Ended
		31-Dec-14		31-Dec-13
	Beginning balance	$	-5,680,107	$	-5,116,014
	Operating income (loss)		-536,357		-567,168
	Share of Other Comprehensive Income (loss)		35,235		3,075
	Ending balance	$	-6,181,229	$	-5,680,107

Recovered_Sheet2

12. FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2014
Fair Value Of Financial Instruments Tables
Fair Value Measurement				Quoted Prices In Active		Significant Other		Significant
		31-Dec-14		Markets		Observable		Unobservable
				For Identical Assets		Inputs		Inputs
				(Level 1)		(Level 2)		(Level 3)
	Assets:
	None		-		-		-		-
	Totals	$	-	$	-	$	-	$	-
	Liabilities:
	Portion of Accounts Payable and Accrued Liabilities at FV	$	1,070,047	$	1,070,047	$	-	$	-
	Totals	$	1,070,047	$	1,070,047	$	-	$	-
	Fair Value Measurement at December 31, 2013 Using:
	Assets:
	None		-		-		-		-
	Totals	$	-	$	-	$	-	$	-
	Liabilities:
	Portion of Accounts Payable and Accrued Liabilities at FV	$	361,230	$	361,230	$	-	$	-
	Totals	$	361,230	$	361,230	$	-	$	-

13_REVISION_OF_PRIOR_PERIOD_FI1

13. REVISION OF PRIOR PERIOD FINANCIAL STATEMENTS (Tables)	12 Months Ended
	Dec. 31, 2014
Revision Of Prior Period Financial Statements
REVISION OF PRIOR PERIOD FINANCIAL STATEMENTS		2013
		As Reported			Adjustments			As Restated
	REVENUES	$	-		$	-		$	-
	COSTS AND EXPENSES OF MINING
	OPERATIONS
	Exploration Costs	$	968,590		$	-		$	968,590
	General and Administrative		2,327,628			34,460			2,362,088
	Depreciation and Amortization		67,475			-			67,475
	Total Operating Expenses		3,363,693			34,460			3,398,153
	NET OPERATING LOSS		(3,363,693	)		(34,460	)		(3,398,153	)
	OTHER EXPENSE
	Currency Transaction Exchange Losses		(81,539	)		(55,309	)		(136,848	)
	Interest Expense		(133,349	)		-			(133,349	)
	Inducement Expense		-			(197,771	)		(197,771	)
	Other (Expense)  Income		(3,741	)		-			(3,741	)
	Total Other (Expense) Income		(218,629	)		(253,080	)		(471,709	)
	NET LOSS BEFORE TAXES		(3,582,322	)		(287,540	)		(3,869,862	)
	TAXES		-			-			-
	NET LOSS		(3,582,322	)		(287,540	)		(3,869,862	)
			-			-			-
	ATTRIBUTABLE TO NON-CONTROLLING INTERESTS		604,135			(36,967	)		567,168
	NET LOSS ATTRIBUTABLE TO COMMON
	SHAREHOLDERS		(2,978,187	)		(324,507	)		(3,302,694	)
	EARNINGS PER SHARE DATA ATTRIBUTABLE TO THE EQUITY HOLDERS OF DYNARESOURCE, INC.:
	Basic and Diluted Loss per Common Share		(.27	)		(.03	)		(.30	)
	Weighted Average Shares Outstanding, Basic
	And Diluted		10,830,090			10,830,090			10,830,090
	OTHER COMPREHENSIVE LOSS
	NET LOSS PER ABOVE		(3,582,322	)		(287,540	)		(3,869,862	)
	Foreign Currency Translation Gains/Losses (Losses)	$	(151,730	)	$	119,663		$	(32,067	)
	TOTAL OTHER COMPREHENSIVE LOSS		(151,730	)		119,663			(32,067	)
	TOTAL COMPREHENSIVE LOSS		(3,734,052	)		(167,877	)		(3,901,929	)
	ATTRIBUTABLE TO:
	EQUITY HOLDERS OF DYNARESOURCE, INC.		(3,127,117	)		(210,719	)		(3,337,836	)
	NON-CONTROLLING INTEREST		(606,935	)		42,842			(564,093	)
			(3,734,052	)		(167,877	)		(3,901,929	)
	ASSETS
	Current Assets:
	Cash and Cash Equivalents		1,143,344			-			1,143,344
	Accounts Receivable		-			-			-
	Foreign Tax Receivable and Other Current		296,038			-			296,038
	Total Current Assets		1,439,382			-			1,439,382
	Mining Equipment and Fixtures (Net of Accumulated
	Depreciation of $851,861 and $790,318)		241,518			-10,472			231,046
	Mining Concessions		4,183,967			10,472			4,194,439
	Investments in Affiliate		70,000			-			70,000
	Receivables from Affiliate		186,840			-			186,840
	Other Assets		277,319			-256,648			20,671
	TOTAL ASSETS		6,399,026			-256,648			6,142,378
	LIABILITIES AND EQUITY
	Current Liabilities:
	Accounts Payable		114,498			-			114,498
	Note Payable		-			-			-
	Due to Non-controlling Interest		120,000			-			120,000
	Accrued Expenses		246,722			10			246,732
	Notes Payable—Current Portion		-			-			-
	Total Current Liabilities		481,220			10			481,230
	Notes Payable (Net of Current Portion of $0 and $0)		1,354,808			-			1,354,808
	TOTAL LIABILITIES		1,836,028			10			1,836,038
	Equity:
	Preferred Stock, Series A, $.0001 par value, 1,000 shares
	Authorized, 1,000 and 1,000 issued and outstanding		1			-			1
	Preferred Stock, Series B, $.0001 par value, 1,000,000 shares
	Authorized, 0 and 460,446 shares issued and outstanding		46			-			46
Preferred Stock, $.0001 par value, 19,000,000 shares
Authorized, no shares issued and outstanding		-			-			-
Common Stock, $.01 par value, 25,000,000 shares authorized,
14,146,024 and 11,052,008 shares issued and outstanding		110,520			-			110,520
Preferred Rights		40,000			-			40,000
Additional Paid In Capital		43,292,746			555,898			43,848,644
Treasury Stock		-707,750			-			-707,750
Accumulated Other Comprehensive Income		252,611			834,405			1,087,016
Accumulated Deficit		(32,695,350)			-1,696,680			-34,392,030
Total DynaResource, Inc. Stockholders’ Equity		10,292,824			-306,377			9,986,447
Non-controlling Interest		-5,729,826			49,719			-5,680,107
TOTAL EQUITY		4,562,998			-256,658			4,306,340
TOTAL LIABILITIES AND EQUITY		6,399,026			-256,648			6,142,378
CASH FLOWS FROM OPERATING ACTIVITIES
Net Loss		-3,585,122			-284,740			-3,869,862
Adjustments to reconcile net loss to cash
(used in) Operating activities
Issuance of Common Stock for Services		59			-59			-
Deemed Distribution from Inducement		-			197,771			197,771
(Gain) Loss on Disposition of Assets		-5,931			-464			-6,395
Depreciation and Amortization		67,475			-			67,475
Change in Operating Assets and Liabilities:
Receivable from Affiliate		-138,840			-1,687			-140,527
Foreign Tax Receivable		-256,016			-6,371			-262,387
Other Current Assets		45,129			-49,848			-4,719
Accounts Payable		-81,754			112			-81,642
Accrued Liabilities		109,245			3,765			113,010
CASH FLOWS (USED IN) OPERATING ACTIVITIES		-3,845,755			-141,521			-3,987,276
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of Property		-95,142			-1,072			-96,214
Other Assets		-80,036			80,075			39
CASH FLOWS (USED IN) INVESTING ACTIVITIES		-175,178			79,003			-96,175
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from Sale of Preferred Stock, Series B		1,939,500			-			1,939,500
Proceeds from Promissory Notes		1,694,808			-			1,694,808
Other Comprehensive Income		(18,183	)		18,183			-
Proceeds of Sale of Common Stock		-			-			-
Loan from Non-Controlling Interest		120,000			2,252			122,252
Purchase of Treasury Stock		-94,500			-			-94,500
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES		3,641,625			20,435			3,662,060
Effect of Foreign Exchange		-			42,083			42,083
NET DECREASE IN CASH		-379,308			-			-379,308
CASH AT BEGINNING OF PERIOD		1,522,652			-			1,522,652
CASH AT END OF PERIOD		1,143,344			-			1,143,344
The effects of the revisions on reported amounts for the beginning balances of 2013 are presented below in the following tables:
	Previous Periods
	As Reported			Adjustments			As Restated
STOCKHOLDERS’ EQUITY
Preferred Stock, Series A	$	1,000		$	(999	)	$	1
Common Stock		108,020			-			108,020
Preferred Rights		40,000			-			40,000
Treasury Stock		(50,750	)		-			(50,750	)
Additional Paid in Capital		40,429,500			359,126			40,788,626
Other Comprehensive Income		270,794			784,155			1,054,949
Accumulated Deficit		(29,717,163	)		(1,372,173	)		(31,089,336	)
	$	11,081,401		$	(229,891	)	$	10,851,510

2_INVENTORIES_Details

2. INVENTORIES (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Inventories Details
Gravity Tailings (Flotation Feed Material)	$100,000	$0
Inventory	$100,000	$0

3_PROPERTY_Details

3. PROPERTY (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Property Details
Mining camp equipment	$702,543	$623,344
Transportation equipment	222,988	222,988
Machinery and equipment	106,189	106,189
Office furniture and fixtures	758,296	75,827
Office equipment	65,032	65,032
Sub-total	1,172,581	1,093,379
Less: Accumulated depreciation	-967,207	-862,334
Total Property	$205,374	$231,046

3_PROPERTY_Details_Narrative

3. PROPERTY (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Property Details Narrative
Depreciation expense	$56,468	$67,475

4_MINING_CONCESSIONS_Details

4. MINING CONCESSIONS (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Mining Concessions Details
San Jose de Gracia ("SJG"): Total Mining Concessions	$4,194,439	$4,194,439

7_INCOME_TAXES_Details

7. INCOME TAXES (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Income Taxes Details
Prior Year	$11,626,008	$10,570,375
Tax Benefit for Current Year	2,026,078	1,055,633
Total Deferred Tax Asset	13,652,086	11,626,008
Less: Valuation Allowance	-13,652,086	-11,626,008
Net Deferred Tax Asset	$0	$0

8_STOCKHOLDERS_EQUITY_Details

8. STOCKHOLDERSb EQUITY (Details)	12 Months Ended
	Dec. 31, 2014
April 1 to December 31, 2014
Common Shares Received on Conversion For Each Preferred Share	2 shares
Common Stock Warrants Received On Conversion for Each Preferred Share	0 warrants
Company Can Force the Option	Company can not force option
July 1 to Dec 31, 2014
Common Shares Received on Conversion For Each Preferred Share	1.5 shares
Common Stock Warrants Received On Conversion for Each Preferred Share	.75 warrants
Company Can Force the Option	Company can not force option
January 1 to June 30, 2015
Common Shares Received on Conversion For Each Preferred Share	1 shares
Common Stock Warrants Received On Conversion for Each Preferred Share	1 warrant
Company Can Force the Option	Company can not force option
July 1 to December 31, 2015
Common Shares Received on Conversion For Each Preferred Share	1 shares
Common Stock Warrants Received On Conversion for Each Preferred Share	0 warrants
Company Can Force the Option	Company can force option

8_STOCKHOLDERS_EQUITY_Details1

8. STOCKHOLDERSb EQUITY (Details1) (Warrant, USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Warrant
Number of options
Outstanding, beginning of year	1,151,800	1,151,800
Granted	790,000	0
Exercised	0	0
Forfeited	682,150	0
Outstanding, end of year	1,259,650	1,151,800
Exercisable, end of year	1,259,650
Weighted average exercise price
Warrants Outstanding, Beginning	$5.83	$5.83
Warrants Granted	$6.25	$0
Warrants Exercised	$0	$0
Warrants forfeited	$4.69	$0
Warrants Outstanding, Ending	$5.80	$5.83
Warrants Exercisable, Ending	$5.80
Weighted Average Remaining Contractual Life (Years)	11 months 16 days	10 months 24 days
Exercisable: Weighted Average Remaining Contractual Life (Years)	11 months 16 days
Intrinsic value	$0	$0

11_NONCONTROLLING_INTEREST_Det

11. NON-CONTROLLING INTEREST (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Non-controlling Interest Details
Noncontrolling interest	($5,680,107)	($5,116,014)
Operating income (loss)	-536,357	-567,168
Share of Other Comprehensive Income (loss)	35,235	3,075
Ending balance	($6,181,229)	($5,680,107)

12_FAIR_VALUE_OF_FINANCIAL_INS1

12. FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Assets:
Investment in Affiliate	$70,000	$70,000
Totals	70,000	70,000
Liabilities:
Portion of Accounts Payable and Accrued Liabilities at FV	1,198,672	361,230
Totals	1,198,672	361,230
Fair value Level 1
Assets:
Investment in Affiliate
Totals
Liabilities:
Portion of Accounts Payable and Accrued Liabilities at FV	1,198,672	361,230
Totals	1,198,672	361,230
Fair value Level 2
Assets:
Investment in Affiliate
Totals
Liabilities:
Portion of Accounts Payable and Accrued Liabilities at FV
Totals
Fair value Level 3
Assets:
Investment in Affiliate	70,000	70,000
Totals	70,000	70,000
Liabilities:
Portion of Accounts Payable and Accrued Liabilities at FV
Totals

13_REVISION_OF_PRIOR_PERIOD_FI2

13. REVISION OF PRIOR PERIOD FINANCIAL STATEMENTS (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
REVENUES	$1,476,188	$0
COSTS AND EXPENSES OF MINING OPERATIONS
Exploration Costs	0	968,590
Property Holding Costs	555,468	0
General and Administrative	2,438,025	2,362,088
Depreciation and Amortization	56,468	67,475
Total Operating Expenses	6,209,504	3,398,153
NET OPERATING LOSS	-4,733,316	-3,398,153
Currency Transaction Exchange Losses	-1,585,392	-136,848
Interest Expense	-209,553	-133,349
Inducement Expense	0	197,771
Other (Expense) Income	203	-3,741
Total Other (Expense) Income	-1,794,742	-471,709
NET LOSS BEFORE TAXES	-6,528,058	-3,869,862
TAXES	0	0
NET LOSS	-6,528,058	-3,869,862
NON-CONTROLLING INTERESTS	536,357	567,168
NET LOSS ATTRIBUTABLE TO COMMON SHAREHOLDERS	-6,660,653	-3,302,694
EARNINGS PER SHARE DATA ATTRIBUTABLE TOTHE EQUITY HOLDERS OF DYNARESOURCE, INC.
Basic and Diluted Loss per Common Share	($0.55)	($0.30)
Weighted Average Shares Outstanding, Basic and Diluted	12,196,353	10,830,090
NET LOSS PER ABOVE	-6,528,058	-3,869,862
Unrealized Currency Gains (Losses)	-1,408,613	-32,067
TOTAL OTHER COMPREHENSIVE LOSS	-1,408,613	-32,067
TOTAL COMPREHENSIVE LOSS	-7,936,671	-3,901,929
ATTRIBUTABLE TO:
EQUITY HOLDERS OF DYNARESOURCE, INC.	-7,435,549	-3,337,836
NON-CONTROLLING INTERESTS	-501,122	-564,093
Total	-7,936,671	-3,901,929
AsB Reported
REVENUES		0
COSTS AND EXPENSES OF MINING OPERATIONS
Exploration Costs		968,590
Property Holding Costs		0
General and Administrative		2,327,628
Depreciation and Amortization		6,747,567,475
Total Operating Expenses		3,638,693
NET OPERATING LOSS		-3,363,693
Currency Transaction Exchange Losses		-81,539
Interest Expense		-133,349
Inducement Expense		0
Other (Expense) Income		-3,741
Total Other (Expense) Income		-218,629
NET LOSS BEFORE TAXES		-3,582,322
TAXES	0	0
NET LOSS		-3,582,322
NON-CONTROLLING INTERESTS		604,135
NET LOSS ATTRIBUTABLE TO COMMON SHAREHOLDERS		-2,978,187
EARNINGS PER SHARE DATA ATTRIBUTABLE TOTHE EQUITY HOLDERS OF DYNARESOURCE, INC.
Basic and Diluted Loss per Common Share		($0.27)
Weighted Average Shares Outstanding, Basic and Diluted		10,830,090
NET LOSS PER ABOVE		-3,582,322
Unrealized Currency Gains (Losses)		-151,730
TOTAL OTHER COMPREHENSIVE LOSS		-151,730
TOTAL COMPREHENSIVE LOSS		-3,734,052
ATTRIBUTABLE TO:
EQUITY HOLDERS OF DYNARESOURCE, INC.		-3,127,117
NON-CONTROLLING INTERESTS		-606,935
Total		-3,734,052
Adjustments
REVENUES		0
COSTS AND EXPENSES OF MINING OPERATIONS
Exploration Costs		0
Property Holding Costs		0
General and Administrative		34,460
Depreciation and Amortization		0
Total Operating Expenses		34,460
NET OPERATING LOSS		-34,460
Currency Transaction Exchange Losses		-55,309
Interest Expense		0
Inducement Expense		-197,771
Other (Expense) Income		0
Total Other (Expense) Income		-253,080
NET LOSS BEFORE TAXES		-287,540
TAXES		0
NET LOSS		-287,540
NON-CONTROLLING INTERESTS		-36,967
NET LOSS ATTRIBUTABLE TO COMMON SHAREHOLDERS		-324,507
EARNINGS PER SHARE DATA ATTRIBUTABLE TOTHE EQUITY HOLDERS OF DYNARESOURCE, INC.
Basic and Diluted Loss per Common Share		($0.03)
Weighted Average Shares Outstanding, Basic and Diluted		10,830,090
NET LOSS PER ABOVE		-287,540
Unrealized Currency Gains (Losses)		119,663
TOTAL OTHER COMPREHENSIVE LOSS		119,663
TOTAL COMPREHENSIVE LOSS		-167,877
ATTRIBUTABLE TO:
EQUITY HOLDERS OF DYNARESOURCE, INC.		-233,961
NON-CONTROLLING INTERESTS		42,842
Total		-167,877
AsB Restated
REVENUES		0
COSTS AND EXPENSES OF MINING OPERATIONS
Exploration Costs		968,590
Property Holding Costs		0
General and Administrative		2,362,088
Depreciation and Amortization		67,475
Total Operating Expenses		3,398,153
NET OPERATING LOSS		-3,398,153
Currency Transaction Exchange Losses		-136,848
Interest Expense		-133,349
Inducement Expense		-197,771
Other (Expense) Income		-3,741
Total Other (Expense) Income		-471,709
NET LOSS BEFORE TAXES		-3,869,862
TAXES		0
NET LOSS		-3,869,862
NON-CONTROLLING INTERESTS		567,168
NET LOSS ATTRIBUTABLE TO COMMON SHAREHOLDERS		-3,302,694
EARNINGS PER SHARE DATA ATTRIBUTABLE TOTHE EQUITY HOLDERS OF DYNARESOURCE, INC.
Basic and Diluted Loss per Common Share		($0.30)
Weighted Average Shares Outstanding, Basic and Diluted		10,830,090
NET LOSS PER ABOVE		-3,869,862
Unrealized Currency Gains (Losses)		-55,309
TOTAL OTHER COMPREHENSIVE LOSS		-55,309
TOTAL COMPREHENSIVE LOSS		-3,925,171
ATTRIBUTABLE TO:
EQUITY HOLDERS OF DYNARESOURCE, INC.		-3,361,078
NON-CONTROLLING INTERESTS		-564,093
Total		($3,925,171)

13_REVISION_OF_PRIOR_PERIOD_FI3

13. REVISION OF PRIOR PERIOD FINANCIAL STATEMENTS (Details 1) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Current Assets:
Cash and Cash Equivalents	$250,959	$1,143,344	$1,522,652
Accounts Receivable	19,496	0
Foreign Tax Receivable and Other Current	209,061	296,038
Total Current Assets	579,516	1,439,382
Mining Camp Equipment and Fixtures (Net of Accumulated Depreciation of $967,207 and $862,334)	205,374	231,046
Mining Concessions	4,194,439	4,194,439
Investments in Affiliate	70,000	70,000
Receivables from Affiliate	172,968	186,840
Other Assets	44,568	20,671
TOTAL ASSETS	5,266,865	6,142,378
Accounts Payable	231,315	114,498
Notes Payable	203,500	0
Due to Non-controlling Interest	231,500	120,000
Accrued Expenses	838,732	246,732
Total Current Liabilities	1,505,047	481,230
Notes Payable (Net of Current Portion of $22,791 and $0)	1,509,855	1,354,808
TOTAL LIABILITIES	3,264,902	1,836,038
Preferred Stock, Series A, $0.0001 par value, 1,000 shares Authorized, 1,000 and 1,000 issued and outstanding	1	1
Preferred Stock, Series B, $0.0001 par value, 1,000,000 shares Authorized, 0 and 460,446 shares issued and outstanding	0	46
Preferred Stock, $0.0001 par value, 19,000,000 shares Authorized, no shares issued and outstanding	0	0
Common Stock, $0.01 par value, 25,000,000 shares authorized, 14,146,024 and 11,052,008 shares issued and outstanding	141,461	110,520
Preferred Rights	40,000	40,000
Additional Paid In Capital	50,042,582	43,848,644
Treasury Stock	-4,152,750	-707,750
Accumulated Other Comprehensive Income	2,495,629	1,087,016
Accumulated Deficit	-40,383,731	-34,392,030
Total DynaResource, Inc. Stockholders' Equity	8,183,192	9,986,447	10,851,510
Non-controlling Interest	-6,181,229	-5,680,107	-5,116,014
TOTAL EQUITY	2,001,963	4,306,340
TOTAL LIABILITIES AND EQUITY	5,266,865	6,142,378
AsB Reported
Current Assets:
Cash and Cash Equivalents		1,143,344	1,522,652
Accounts Receivable		0
Foreign Tax Receivable and Other Current		296,038
Total Current Assets		1,439,382
Mining Camp Equipment and Fixtures (Net of Accumulated Depreciation of $967,207 and $862,334)		2,415,168
Mining Concessions		4,183,967
Investments in Affiliate		70,000
Receivables from Affiliate		186,840
Other Assets		277,319
TOTAL ASSETS		6,399,026
Accounts Payable		114,498
Notes Payable		0
Due to Non-controlling Interest		120,000
Accrued Expenses		246,722
Notes PayablebCurrent Portion		0
Total Current Liabilities		481,220
Notes Payable (Net of Current Portion of $22,791 and $0)		1,354,808
TOTAL LIABILITIES		1,836,028
Preferred Stock, Series A, $0.0001 par value, 1,000 shares Authorized, 1,000 and 1,000 issued and outstanding		1
Preferred Stock, Series B, $0.0001 par value, 1,000,000 shares Authorized, 0 and 460,446 shares issued and outstanding		46
Preferred Stock, $0.0001 par value, 19,000,000 shares Authorized, no shares issued and outstanding		0
Common Stock, $0.01 par value, 25,000,000 shares authorized, 14,146,024 and 11,052,008 shares issued and outstanding		110,520	108,020
Preferred Rights		40,000
Additional Paid In Capital		43,292,746	40,429,500
Treasury Stock		-707,750
Accumulated Other Comprehensive Income		252,611	270,794
Accumulated Deficit		-32,695,350	-29,717,163
Total DynaResource, Inc. Stockholders' Equity		10,292,824	11,081,401
Non-controlling Interest		-5,729,826
TOTAL EQUITY		4,562,998
TOTAL LIABILITIES AND EQUITY		6,399,026
Adjustments
Current Assets:
Cash and Cash Equivalents		0	0
Accounts Receivable		0
Foreign Tax Receivable and Other Current		0
Total Current Assets		0
Mining Camp Equipment and Fixtures (Net of Accumulated Depreciation of $967,207 and $862,334)		-10,472
Mining Concessions		10,472
Investments in Affiliate		0
Receivables from Affiliate		0
Other Assets		-256,648
TOTAL ASSETS		-25,664,598
Accounts Payable		0
Notes Payable		0
Due to Non-controlling Interest		0
Accrued Expenses		10
Notes PayablebCurrent Portion		0
Total Current Liabilities		10
Notes Payable (Net of Current Portion of $22,791 and $0)		0
TOTAL LIABILITIES		10
Preferred Stock, Series A, $0.0001 par value, 1,000 shares Authorized, 1,000 and 1,000 issued and outstanding		0
Preferred Stock, Series B, $0.0001 par value, 1,000,000 shares Authorized, 0 and 460,446 shares issued and outstanding		0
Preferred Stock, $0.0001 par value, 19,000,000 shares Authorized, no shares issued and outstanding		0
Common Stock, $0.01 par value, 25,000,000 shares authorized, 14,146,024 and 11,052,008 shares issued and outstanding		0	0
Preferred Rights		0
Additional Paid In Capital		5,551,898	359,126
Treasury Stock		0
Accumulated Other Comprehensive Income		834,405	784,155
Accumulated Deficit		-1,696,680	-1,372,173
Total DynaResource, Inc. Stockholders' Equity		-30,610,377	-229,891
Non-controlling Interest		49,719
TOTAL EQUITY		-256,658
TOTAL LIABILITIES AND EQUITY		-256,648
AsB Restated
Current Assets:
Cash and Cash Equivalents		1,143,344	1,522,652
Accounts Receivable		0
Foreign Tax Receivable and Other Current		296,038
Total Current Assets		1,439,382
Mining Camp Equipment and Fixtures (Net of Accumulated Depreciation of $967,207 and $862,334)		231,046
Mining Concessions		4,194,439
Investments in Affiliate		70,000
Receivables from Affiliate		186,840
Other Assets		20,671
TOTAL ASSETS		6,142,378
Accounts Payable		114,498
Notes Payable		0
Due to Non-controlling Interest		120,000
Accrued Expenses		246,732
Notes PayablebCurrent Portion		0
Total Current Liabilities		481,230
Notes Payable (Net of Current Portion of $22,791 and $0)		1,354,808
TOTAL LIABILITIES		1,836,038
Preferred Stock, Series A, $0.0001 par value, 1,000 shares Authorized, 1,000 and 1,000 issued and outstanding		1
Preferred Stock, Series B, $0.0001 par value, 1,000,000 shares Authorized, 0 and 460,446 shares issued and outstanding		46
Preferred Stock, $0.0001 par value, 19,000,000 shares Authorized, no shares issued and outstanding		0
Common Stock, $0.01 par value, 25,000,000 shares authorized, 14,146,024 and 11,052,008 shares issued and outstanding		110,520	108,020
Preferred Rights		40,000
Additional Paid In Capital		43,848,644	40,788,626
Treasury Stock		-707,750
Accumulated Other Comprehensive Income		1,087,016	1,054,949
Accumulated Deficit		-34,392,030	-31,089,336
Total DynaResource, Inc. Stockholders' Equity		9,986,447	10,851,510
Non-controlling Interest		-5,680,107
TOTAL EQUITY		4,306,340
TOTAL LIABILITIES AND EQUITY		$6,142,378

13_REVISION_OF_PRIOR_PERIOD_FI4

13. REVISION OF PRIOR PERIOD FINANCIAL STATEMENTS (Details 2) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Adjustments to reconcile net loss to cash (used in) operating activities:
Issuance of Common Stock for Services	$687,500	$0
Deemed Distribution from Inducement	0	197,771
(Gain) Loss on Disposition of Assets	-5,930	-6,395
Depreciation and Amortization	56,468	67,475
Change in Operating Assets and Liabilities
Accounts Receivable	-21,652	0
Receivables from Affiliate	-8,398	-140,527
Foreign Tax Receivable	65,591	-262,387
Other Current Assets	0	-4,719
Accounts Payable	119,015	-81,642
Accrued Liabilities	791,944	113,010
CASH FLOWS (USED IN) OPERATING ACTIVITIES	-4,954,578	-3,987,276
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of Property	79,545	96,214
Other Assets	-1,102	-39
CASH FLOWS (USED IN) INVESTING ACTIVITIES	-78,443	-96,175
Proceeds from sale of Preferred Stock, Series B	1,331,000	1,939,500
Proceeds from Promissory Notes	203,500	1,694,808
Proceeds of Sale of Common Stock	757,500	0
Loan from Non-Controlling Interest	139,349	122,252
Purchase of Treasury Stock	-7,500	-94,500
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES	2,673,849	3,662,060
Effect of Foreign Exchange	1,466,787	42,083
NET DECREASE IN CASH	-892,385	-3,793,038
CASH AT BEGINNING OF PERIOD	1,143,344	1,522,652
CASH AT END OF PERIOD	250,959	1,143,344
AsB Reported
CASH FLOWS FROM OPERATING ACTIVITIES
Net Income (Loss)		-3,585,122
Adjustments to reconcile net loss to cash (used in) operating activities:
Issuance of Common Stock for Services		59
Deemed Distribution from Inducement		0
(Gain) Loss on Disposition of Assets		-5,931
Depreciation and Amortization		67,475
Change in Operating Assets and Liabilities
Receivables from Affiliate		-138,840
Foreign Tax Receivable		-256,016
Other Current Assets		45,129
Accounts Payable		-81,754
Accrued Liabilities		109,245
CASH FLOWS (USED IN) OPERATING ACTIVITIES		-3,845,755
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of Property		-95,142
Other Assets		-80,036
CASH FLOWS (USED IN) INVESTING ACTIVITIES		-175,178
Proceeds from sale of Preferred Stock, Series B		1,939,500
Proceeds from Promissory Notes		1,694,808
Other Comprehensive Income (Loss)		-18,183
Proceeds of Sale of Common Stock		0
Loan from Non-Controlling Interest		120,000
Purchase of Treasury Stock		-94,500
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES		3,641,625
Effect of Foreign Exchange		0
NET DECREASE IN CASH		-379,308
CASH AT BEGINNING OF PERIOD		1,522,652
CASH AT END OF PERIOD		1,143,344
Adjustments
CASH FLOWS FROM OPERATING ACTIVITIES
Net Income (Loss)		-284,740
Adjustments to reconcile net loss to cash (used in) operating activities:
Issuance of Common Stock for Services		-59
Deemed Distribution from Inducement		197,771
(Gain) Loss on Disposition of Assets		-464
Depreciation and Amortization		0
Change in Operating Assets and Liabilities
Receivables from Affiliate		-1,687
Foreign Tax Receivable		-6,371
Other Current Assets		-49,848
Accounts Payable		112
Accrued Liabilities		3,765
CASH FLOWS (USED IN) OPERATING ACTIVITIES		-141,521
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of Property		-1,072
Other Assets		80,075
CASH FLOWS (USED IN) INVESTING ACTIVITIES		79,003
Proceeds from sale of Preferred Stock, Series B		0
Proceeds from Promissory Notes		0
Other Comprehensive Income (Loss)		18,183
Proceeds of Sale of Common Stock		0
Loan from Non-Controlling Interest		2,252
Purchase of Treasury Stock		0
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES		20,435
Effect of Foreign Exchange		42,083
NET DECREASE IN CASH		0
CASH AT BEGINNING OF PERIOD		0
CASH AT END OF PERIOD		0
AsB Restated
CASH FLOWS FROM OPERATING ACTIVITIES
Net Income (Loss)		-3,869,862
Adjustments to reconcile net loss to cash (used in) operating activities:
Issuance of Common Stock for Services		0
Deemed Distribution from Inducement		197,771
(Gain) Loss on Disposition of Assets		-6,395
Depreciation and Amortization		67,475
Change in Operating Assets and Liabilities
Receivables from Affiliate		-140,527
Foreign Tax Receivable		-262,387
Other Current Assets		-4,719
Accounts Payable		-81,642
Accrued Liabilities		113,010
CASH FLOWS (USED IN) OPERATING ACTIVITIES		-3,987,276
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of Property		-96,214
Other Assets		39
CASH FLOWS (USED IN) INVESTING ACTIVITIES		-96,175
Proceeds from sale of Preferred Stock, Series B		1,939,500
Proceeds from Promissory Notes		1,694,808
Other Comprehensive Income (Loss)		0
Proceeds of Sale of Common Stock		0
Loan from Non-Controlling Interest		122,252
Purchase of Treasury Stock		-94,500
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES		3,662,060
Effect of Foreign Exchange		42,083
NET DECREASE IN CASH		-379,308
CASH AT BEGINNING OF PERIOD		1,522,652
CASH AT END OF PERIOD		$1,143,344

13_REVISION_OF_PRIOR_PERIOD_FI5

13. REVISION OF PRIOR PERIOD FINANCIAL STATEMENTS (Details 3) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Common Stock	$141,461	$110,520
Additional Paid in Capital	50,042,582	43,848,644
Other Comprehensive Income	2,495,629	1,087,016
Accumulated Deficit	-40,383,731	-34,392,030
Stockholders equity	8,183,192	9,986,447	10,851,510
AsB Reported
Preferred Stock, Series A			1,000
Common Stock		110,520	108,020
Preferred Rights			40,000
Treasury Stock			-50,750
Additional Paid in Capital		43,292,746	40,429,500
Other Comprehensive Income		252,611	270,794
Accumulated Deficit		-32,695,350	-29,717,163
Stockholders equity		10,292,824	11,081,401
Adjustments
Preferred Stock, Series A			-999
Common Stock		0	0
Preferred Rights			0
Treasury Stock			0
Additional Paid in Capital		5,551,898	359,126
Other Comprehensive Income		834,405	784,155
Accumulated Deficit		-1,696,680	-1,372,173
Stockholders equity		-30,610,377	-229,891
AsB Restated
Preferred Stock, Series A			1
Common Stock		110,520	108,020
Preferred Rights			40,000
Treasury Stock			-50,750
Additional Paid in Capital		43,848,644	40,788,626
Other Comprehensive Income		1,087,016	1,054,949
Accumulated Deficit		-34,392,030	-31,089,336
Stockholders equity		$9,986,447	$10,851,510