Dynatronics (DYNT) 10-K/A 28 Oct 14 2014 FY Annual report (amended) Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Jun. 30, 2014	Sep. 18, 2014	Dec. 31, 2013
Document and Entity Information	'	'	'
Entity Registrant Name	'DYNATRONICS CORP	'	'
Document Type	'10-K	'	'
Document Period End Date	30-Jun-14	'	'
Amendment Flag	'false	'	'
Entity Central Index Key	'0000720875	'	'
Current Fiscal Year End Date	'--06-30	'	'
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Voluntary Filers	'No	'	'
Entity Well-known Seasoned Issuer	'No	'	'
Document Fiscal Year Focus	'2014	'	'
Document Fiscal Period Focus	'FY	'	'
Entity Common Stock, Shares Outstanding	'	2,520,389	'
Entity Public Float	'	'	$9,600,000
Entity Incorporation, State Country Name	'Utah	'	'

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Jun. 30, 2014	Jun. 30, 2013
Current assets:	'	'
Cash and cash equivalents	$332,800	$302,050
Trade accounts receivable, less allowance for doubtful accounts of $325,355 as of June 30, 2014 and $247,708 as of June 30, 2013	3,165,396	3,246,712
Other receivables	15,594	27,197
Inventories, net	6,157,848	6,407,553
Prepaid expenses and other	298,370	506,836
Current portion of deferred income tax assets	408,919	389,101
Total current assets	10,378,927	10,879,449
Property and equipment, net	2,980,677	3,324,947
Intangible assets, net	235,440	280,078
Other assets	396,456	422,672
Deferred income tax assets, net of current portion	303,644	197,441
Total assets	14,295,144	15,104,587
Current liabilities:	'	'
Current portion of long-term debt	302,274	322,573
Line of credit	3,521,209	3,496,390
Warranty reserve	157,753	178,148
Accounts payable	2,433,534	2,751,894
Accrued expenses	342,716	347,221
Accrued payroll and benefits expense	243,394	216,266
Income tax payable	30,452	21,369
Total current liabilities	7,031,332	7,333,861
Long-term debt, net of current portion	1,255,133	1,561,776
Total liabilities	8,286,465	8,895,637
Commitments and contingencies	'	'
Stockholders' equity:	'	'
Common stock, no par value: Authorized 50,000,000 shares; 2,520,389 shares and 2,518,904 shares issued and outstanding at June 30, 2014 and June 30, 2013, respectively	7,149,812	7,078,941
Accumulated deficit	-1,141,133	-869,991
Total stockholders' equity	6,008,679	6,208,950
Total liabilities and stockholders' equity	$14,295,144	$15,104,587

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets Parenthetical (USD $)	Jun. 30, 2014	Jun. 30, 2013
Consolidated Balance Sheets Parenthetical	'	'
Allowance for doubtful accounts	$325,355	$247,708
Common stock par value	'	'
Common stock shares authorized	50,000,000	50,000,000
Common stock shares issued	2,520,389	2,518,904

Consolidated_Statements_of_Inc

Consolidated Statements of Income (USD $)	12 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Consolidated Statements of Income	'	'
Net sales	$27,444,223	$29,538,275
Cost of sales	17,423,851	18,451,673
Gross profit	10,020,372	11,086,602
Selling, general, and administrative expenses	9,213,433	9,860,964
Research and development expenses	992,729	1,120,887
Operating income	-185,790	104,751
Other income (expense):	'	'
Interest income	44	681
Interest expense	-231,865	-260,699
Other income, net	20,446	24,142
Total other income (expense)	-211,375	-235,876
Loss before income tax benefit	-397,165	-131,125
Income tax benefit	126,023	86,754
Net loss	($271,142)	($44,371)
Basic and diluted net loss per common share	($0.11)	($0.02)
Weighted-average basic and diluted common shares outstanding	2,519,490	2,526,533

Consolidated_Statements_of_Sto

Consolidated Statements of Stockholders' Equity (USD $)	Common Stock	Accumulated deficit	Total
Balance at Jun. 30, 2012	$7,091,935	($825,620)	$6,266,315
Balance - Shares at Jun. 30, 2012	2,537,730	'	'
Repurchase of common stock	-99,997	'	-99,997
Repurchase of common stock - shares	-32,786	'	'
Stock-based compensation expense	86,639	'	86,639
Stock-based compensation - shares	13,689	'	'
Issuance of common stock upon exercise of employee stock options	364	'	364
Issuance of common stock upon exercise of employee stock options - shares	208	'	-208
Shares issued due to stock split rounding - shares	63	'	'
Net loss	'	-44,371	-44,371
Balance at Jun. 30, 2013	7,078,941	-869,991	6,208,950
Balance - Shares at Jun. 30, 2013	2,518,904	'	'
Stock-based compensation expense	70,871	'	70,871
Stock-based compensation - shares	1,485	'	'
Net loss	'	-271,142	-271,142
Balance at Jun. 30, 2014	$7,149,812	($1,141,133)	$6,008,679
Balance - Shares at Jun. 30, 2014	2,520,389	'	'

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Cash flows from operating activities:	'	'
Net loss	($271,142)	($44,371)
Depreciation and amortization of property and equipment	433,014	435,366
Amortization of intangible and other assets	147,901	118,335
Gain on sale of assets	'	-2,993
Stock-based compensation expense	70,871	86,639
Change in deferred income tax assets	-126,021	-86,754
Provision for doubtful accounts receivable	96,000	180,000
Provision for inventory obsolescence	120,000	206,460
Change in Receivables	-3,081	224,895
Change in Inventories	129,705	-515,416
Change in Prepaid expenses and other assets	216,324	-281,855
Change in Prepaid income taxes	20,248	23,615
Change in Accounts payable and accrued expenses	-327,297	299,185
Net cash provided by operating activities	506,522	643,106
Cash flows from investing activities:	'	'
Purchase of property and equipment	-176,958	-100,438
Proceeds from sale of property and equipment	'	345
Net cash used in investing activities	-176,958	-100,093
Cash flows from financing activities:	'	'
Principal payments on long-term debt	-323,633	-418,386
Net change in line of credit	24,819	-1,207
Proceeds from issuance of common stock	'	364
Purchase and retirement of common stock	'	-99,997
Net cash used in financing activities	-298,814	-519,226
Net change in cash and cash equivalents	30,750	23,787
Cash and cash equivalents at beginning of the year	302,050	278,263
Cash and cash equivalents at end of the year	332,800	302,050
Supplemental disclosure of cash flow information:	'	'
Cash paid for interest	$232,571	$259,794

1_Basis_of_Presentation_and_Su

(1) Basis of Presentation and Summary of Significant Accounting Policies	12 Months Ended
	Jun. 30, 2014
Notes	'
(1) Basis of Presentation and Summary of Significant Accounting Policies	'
	(1)     Basis of Presentation and Summary of Significant Accounting Policies
	(a)     Description of Business
	Dynatronics Corporation (the Company), a Utah corporation, distributes and markets a broad line of medical and aesthetic products, many of which are designed and manufactured by the Company. Among the products offered by the Company are therapeutic, diagnostic, and rehabilitation equipment, medical supplies and soft goods, treatment tables and aesthetic medical devices to an expanding market of physical therapists, podiatrists, orthopedists, chiropractors, plastic surgeons, dermatologists, and other medical professionals.
	(b)     Principles of Consolidation
	The consolidated financial statements include the accounts and operations of Dynatronics Corporation and its wholly owned subsidiary, Dynatronics Distribution Company, LLC. All significant intercompany account balances and transactions have been eliminated in consolidation.
	(c)  Cash Equivalents
	Cash equivalents include all highly liquid investments with maturities of three months or less at the date of purchase. Also included within cash equivalents are deposits in-transit from banks for payments related to third-party credit card and debit card transactions.
	(d)     Inventories
	Finished goods inventories are stated at the lower of standard cost (first-in, first-out method), which approximates actual cost, or market. Raw materials are stated at the lower of cost (first in, first out method) or market. The Company periodically reviews the value of items in inventory and provides write-downs or write-offs of inventory based on its assessment of slow moving or obsolete inventory. Write-downs and write-offs are charged against the reserve.
	(e)     Trade Accounts Receivable
	Trade accounts receivable are recorded at the invoiced amount and do not bear interest, although a finance charge may be applied to such receivables that are past the due date. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in the Company’s existing accounts receivable. The Company determines the allowance based on a combination of statistical analysis, historical collections, customers’ current credit worthiness, the age of the receivable balance both individually and in the aggregate and general economic conditions that may affect the customer’s ability to pay. All account balances are reviewed on an individual basis. Account balances are charged off against the allowance when the potential for recovery is considered remote. Recoveries of receivables previously charged off are recognized when payment is received.
	(f)     Property and Equipment
	Property and equipment are stated at cost less accumulated depreciation. Depreciation is computed using the straight line method over the estimated useful lives of the assets. The building and its component parts are being depreciated over their estimated useful lives that range from 5 to 31.5 years. Estimated lives for all other depreciable assets range from 3 to 7 years.
	(g) Long-Lived Assets
	Long–lived assets, such as property and equipment, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized for the difference between the carrying amount of the asset and the fair value of the asset. Assets to be disposed of are separately presented in the balance sheet and reported at the lower of the carrying amount or fair value less costs to sell, and are no longer depreciated.
	(h) Intangible Assets
	Costs associated with the acquisition of trademarks, trade names, license rights and non-compete agreements are capitalized and amortized using the straight-line method over periods ranging from 3 months to 20 years.
	(i)  Revenue Recognition
	The Company recognizes revenue when products are shipped FOB shipping point under an agreement with a customer, risk of loss and title have passed to the customer, and collection of any resulting receivable is reasonably assured. Amounts billed for shipping and handling of products are recorded as sales revenue. Costs for shipping and handling of products to customers are recorded as cost of sales.
	(j)      Research and Development Costs
	Direct research and development costs are expensed as incurred.
	(k)     Product Warranty Costs
	Costs estimated to be incurred in connection with the Company’s product warranty programs are charged to expense as products are sold based on historical warranty rates.
	(l)      Net Income (Loss) per Common Share
	Net income (loss) per common share is computed based on the weighted-average number of common shares outstanding and, when appropriate, dilutive common stock equivalents outstanding during the year.  Stock options are considered to be common stock equivalents.  The computation of diluted net income (loss) per common share does not assume exercise or conversion of securities that would have an anti-dilutive effect.
	Basic net income (loss) per common share is the amount of net income (loss) for the year available to each weighted-average share of common stock outstanding during the year. Diluted net income (loss) per common share is the amount of net income (loss) for the year available to each weighted-average share of common stock outstanding during the year and to each common stock equivalent outstanding during the year, unless inclusion of common stock equivalents would have an anti-dilutive effect.
	On December 19, 2012, the Company completed a 1-for-5 reverse split of its common stock. All common stock share and per share information in the accompanying consolidated financial statements and notes thereto have been adjusted to reflect retrospective application of the reverse stock split, except for par value per share and the number of authorized shares, which were not affected by the reverse stock split.
	The reconciliation between the basic and diluted weighted-average number of common shares for the years ended June 30, 2014 and 2013 is summarized as follows:
		2014	2013
	Basic weighted-average number of common shares outstanding during the year	2,519,490	2,526,533
	Weighted-average number of dilutive common stock options outstanding during the year	-	-
	Diluted weighted-average number of common and common equivalent shares outstanding during the year	2,519,490	2,526,533
	Outstanding options not included in the computation of diluted net loss per common share totaled 145,987 as of June 30, 2014 and 161,454 as of June 30, 2013.  These common stock equivalents were not included in the computation because to do so would have been antidilutive.
	(m)    Income Taxes
	The Company recognizes an asset or liability for the deferred income tax consequences of all temporary differences between the tax bases of assets and liabilities and their reported amounts in the consolidated financial statements that will result in taxable or deductible amounts in future years when the reported amounts of the assets and liabilities are recovered or settled. Accruals for uncertain tax positions are provided for in accordance with the requirements of Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 740-10, Income Taxes. Under ASC 740-10, the Company may recognize the tax benefits from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. ASC 740-10 also provides guidance on derecognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, and income tax disclosures. Judgment is required in assessing the future tax consequences of events that have been recognized in the financial statements or tax returns. Variations in the actual outcome of these future tax consequences could materially impact the Company’s financial position, results of operations and cash flows.
	The Company evaluates the need for a valuation allowance on deferred taxes on a quarterly and annual base.  This evaluation considers the level of historical taxable income and projections for future taxable income over the periods which the deferred income tax assets are deductible.  If management determines that it is more likely than not that the Company will not realize the benefits of these deductible differences, a valuation allowance is recorded.
	(n)  Stock-Based Compensation
	The Company accounts for stock-based compensation in accordance with FASB ASC 718, Stock Compensation. Stock-based compensation cost is measured at the grant date based on the fair value of the award and is recognized as expense over the applicable vesting period of the stock award (generally five years) using the straight-line method.
	(o)  Concentration of Risk
	In the normal course of business, the Company provides unsecured credit to its customers. Most of the Company’s customers are involved in the medical industry. The Company performs ongoing credit evaluations of its customers and maintains allowances for probable losses which, when realized, have been within the range of management’s expectations. The Company maintains its cash in bank deposit accounts which at times may exceed federally insured limits. The Company believes it is not exposed to any significant credit risks with respect to cash or cash equivalents.
	As of June 30, 2014, the Company has approximately $82,800 in cash and cash equivalents in excess of the FDIC limits. The Company has not experienced any losses in such accounts.
	(p)     Operating Segments
	The Company operates in one line of business: the development, marketing, and distribution of a broad line of medical products for the physical therapy and aesthetics markets. As such, the Company has only one reportable operating segment.
	The Company groups its sales into physical medicine products and aesthetic products. Physical medicine products made up 91% of net sales for both the years ended June 30, 2014 and 2013. Aesthetics products made up 1% of net sales for both the years ended June 30, 2014 and 2013. Chargeable repairs, billable freight and other miscellaneous revenues account for the remaining 8% of net sales for both the years ended June 30, 2014 and 2013.
	(q)     Use of Estimates
	Management of the Company has made a number of estimates and assumptions relating to the reporting of assets, liabilities, revenues and expenses, and the disclosure of contingent assets and liabilities in accordance with US Generally Accepted Accounting Principles (US GAAP). Significant items subject to such estimates and assumptions include the carrying amount of property and equipment; valuation allowances for receivables, income taxes, and inventories; accrued product warranty costs; and estimated recoverability of intangible assets. Actual results could differ from those estimates.
	(r)  Advertising Costs
	Advertising costs are expensed as incurred. Advertising expense for the years ended June 30, 2014 and 2013 was approximately $111,900 and $127,400, respectively.

2_Inventories

(2) Inventories	12 Months Ended
	Jun. 30, 2014
Notes	'
(2) Inventories	'
	(2)     Inventories
	Inventories consist of the following as of June 30:
			2014	2013
	Raw materials	$	2,783,306	2,732,363
	Finished goods		3,709,897	4,002,709
	Inventory reserve		-335,355	-327,519
		$	6,157,848	6,407,553

3_Property_and_Equipment

(3) Property and Equipment	12 Months Ended
	Jun. 30, 2014
Notes	'
(3) Property and Equipment	'
	(3)     Property and Equipment
	Property and equipment consist of the following as of June 30:
			2014	2013
	Land	$	354,743	354,743
	Buildings		3,758,524	3,746,472
	Machinery and equipment		1,598,770	1,550,633
	Office equipment		266,563	263,861
	Computer equipment		1,980,746	1,963,414
	Vehicles		236,987	266,946
			8,196,333	8,146,069
	Less accumulated depreciation and amortization		-5,215,656	-4,821,122
		$	2,980,677	3,324,947
	Depreciation expense for the years ended June 30, 2014 and 2013 was $433,014 and $435,366, respectively.

4_Intangible_Assets

(4) Intangible Assets	12 Months Ended
	Jun. 30, 2014
Notes	'
(4) Intangible Assets	'
	(4)     Intangible Assets
	Identifiable intangible assets and their useful lives consist of the following as of June 30:
				2014	2013
	Trade name –15 years		$	339,400	339,400
	Domain name –15 years			5,400	5,400
	Non-compete covenant –4 years			149,400	149,400
	Customer relationships –7 years			120,000	120,000
	Trademark licensing agreement –20 years			45,000	45,000
	Backlog of orders –3 months			2,700	2,700
	Customer database –7 years			38,100	38,100
	License agreement –10 years			73,240	73,240
	Total identifiable intangibles			773,240	773,240
	Less accumulated amortization			-537,800	-493,162
		Net carrying amount	$	235,440	280,078
	Trade name –15 years
	Domain Name –15 years
	Non-compete covenant –4 years
	Customer relationships –7 years
	Trademark licensing agreement –20 years
	Backlog of orders - 3 months
	Customer database –7 years
	License agreement –10 years
	Amortization expense associated with the intangible assets was $44,637 for both fiscal years 2014 and 2013. Estimated amortization expense for the identifiable intangibles is expected to be as follows: 2015, $30,680; 2016, $30,680; 2017, $30,680; 2018, $26,430; 2019, $26,430 and thereafter $90,540.

5_Warranty_Reserve

(5) Warranty Reserve	12 Months Ended
	Jun. 30, 2014
Notes	'
(5) Warranty Reserve	'
	(5)     Warranty Reserve
	A reconciliation of the change in the warranty reserve consists of the following for the fiscal years ended June 30:
				2014		2013
	Beginning warranty reserve balance		$	178,148	181,000
	Warranty repairs			-141,471	-160,267
	Warranties issued			153,648	127,863
	Changes in estimated warranty costs			-32,572	29,552
		Ending warranty reserve	$	157,753	178,148

6_Line_of_Credit

(6) Line of Credit	12 Months Ended
	Jun. 30, 2014
Notes	'
(6) Line of Credit	'
	(6)     Line of Credit
	The Company has a revolving line-of-credit facility with a commercial bank in the amount of $4,500,000. Borrowing limitations are based on 45% of eligible inventory and up to 80% of eligible accounts receivable resulting in a borrowing base of $4,845,000, subject to the $4,500,000 limitation as described above, as of June 30, 2014. As of June 30, 2014 and 2013, the outstanding balance was approximately $3,521,000$3,521,209 and $3,496,000$3,496,390, respectively. Available borrowings as of June 30, 2014 were $979,000.  The line of credit is collateralized by inventory and accounts receivable and bears interest at a rate based on the lender’s 90-day LIBOR rate plus 3%. The interest rate was 3.7% and 3.8% as of June 30, 2014 and 2013, respectively. This line is subject to biennial renewal and matures on October 15, 2014. However, if the line of credit is not extended, the Company will need to find additional sources of financing. Failure to obtain additional financing would have a material adverse effect on our business operations. All borrowings under the line of credit are presented as current liabilities in the accompanying condensed consolidated balance sheet.
	Accrued interest is payable monthly. The Company’s revolving line of credit agreement includes covenants requiring the Company to maintain certain financial ratios.  As of June 30, 2014, the Company was not in compliance with one of the loan covenants, however, the bank granted a waiver for the period.
	The Company believes that amounts available under the line of credit as well as cash generated from operating activities will continue to be sufficient to meet our short term operating requirements.

7_LongTerm_Debt

(7) Long-Term Debt	12 Months Ended
	Jun. 30, 2014
Notes	'
(7) Long-Term Debt	'
	(7)    Long Term Debt
	Long term debt consists of the following as of June 30:
				2014	2013
		6.44% promissory note secured by trust deed on real property, maturing January 2021, payable in monthly installments of $13,278	$	853,090	953,929
		5.235% promissory note secured by building, maturing December 2017, payable in monthly installments of $16,985		644,962	808,326
		Promissory note secured by a vehicle, payable in monthly installments of $639 through February 2019		33,913	43,449
		8.49% promissory note secured by equipment, payable in monthly installments of $2,097 through December 2014		12,279	35,332
		5.887% promissory note secured by a vehicle, payable in monthly installments of $390 through March 2017		12,140	15,970
		13.001% promissory note secured by equipment, payable in monthly installments of $70 through October 2015		1,023	1,683
		14.305% promissory note secured by equipment, payable in monthly installments of $2,338 through May 2014		-	23,965
		5.75% promissory note secured by a vehicle, payable in monthly installments of $435 through October 2013		-	1,695
				1,557,407	1,884,349
	Less current portion			-302,274	-322,573
			$	1,255,133	1,561,776
	The aggregate maturities of long term debt for each of the years subsequent to 2014 are as follows: 2015, $302,274; 2016, $307,773; 2017, $325,687; 2018, $240,098; 2019, $144,707 and thereafter $236,868.

8_Leases

(8) Leases	12 Months Ended
	Jun. 30, 2014
Notes	'
(8) Leases	'
	(8)           Leases
	The Company leases vehicles under noncancelable operating lease agreements. Lease expense for the years ended June 30, 2014 and 2013, was $16,106 and $15,076, respectively. Future minimum lease payments required under noncancelable operating leases that have initial or remaining lease terms in excess of one year as of 2014 are as follows: 2015, $16,106 and 2016, $7,403.
	The Company rents office, warehouse and storage space and office equipment under agreements which run one year or more in duration. The rent expense for the years ended June 30, 2014 and 2013 was $203,361 and $191,659, respectively. Future minimum rental payments required under operating leases that have a duration of one year or more as of June 30, 2014 are as follows: 2015, $94,752; 2016, $84,777; 2017, $54,852; 2018, $5,088 and 2019, $2,544.
	During fiscal year 2014, the office and warehouse spaces in Detroit, Michigan and Hopkins, Minnesota were leased on an annual/monthly basis from employees/stockholders; or entities controlled by stockholders, who were previously principals of the dealers acquired in July 2007. The leases are related-party transactions with two employee/stockholders, however, management believes the lease agreements have been conducted on an arms-length basis and the terms are similar to those that would be available to other third parties. During fiscal year 2013 the Company also leased office and warehouse space in Pleasanton, California from an employee/stockholder. In December, 2012, the Company moved its Pleasanton operation to a new, larger location in Livermore, California and entered into a lease agreement with an unaffiliated third party. The expense associated with these related-party transactions totaled $52,200 and $93,300 expense for the fiscal years ended June 30, 2014 and 2013.

9_Income_Taxes

(9) Income Taxes	12 Months Ended
	Jun. 30, 2014
Notes	'
(9) Income Taxes	'
	(9)     Income Taxes
	Income tax benefit (provision) for the years ended June 30 consists of:
							Current	Deferred	Total
	2014:00:00
		U.S. federal				$	-	107,439	107,439
		State and local					-	18,584	18,584
						$	-	126,023	126,023
	2013:00:00
		U.S. federal				$	-	83,198	83,198
		State and local					-	3,556	3,556
						$	-	86,754	86,754
	The actual income tax benefit (provision) differs from the “expected” tax benefit (provision) computed by applying the U.S. federal corporate income tax rate of 34% to income (loss) before income taxes for the years ended June 30, are as follows:
							2014	2013
	Expected tax benefit (provision)					$	135,036	44,583
	State taxes, net of federal tax benefit						12,265	2,359
	R&D tax credit						-	55,000
	Incentive stock options						-4,852	-10,213
	Other, net						-16,426	-4,975
						$	126,023	86,754
	Deferred income tax assets and liabilities related to the tax effects of temporary differences are as follow as of June 30:
							2014	2013
	Net deferred income tax assets – current:
		Inventory capitalization for income tax purposes				$	68,748	72,058
		Inventory reserve					130,788	127,732
		Warranty reserve					61,524	69,477
		Accrued product liability					20,970	23,228
		Allowance for doubtful accounts					126,889	96,606
	Total deferred income tax assets – current					$	408,919	389,101
				2014
					2013
	Net deferred income tax assets (liabilities) – non-current:
		Property and equipment, principally due to differences in depreciation	$	-255,835	-262,726
		Research and development credit carryover		370,757	383,226
		Other intangibles		-91,822	-109,231
		Operating loss carry forwards		280,544	186,172
	Total deferred income tax assets (liabilities) – non-current		$	303,644	197,441
	In assessing the realizability of deferred income tax assets, management considers whether it is more likely than not that some portion or all of the deferred income tax assets will not be realized. The ultimate realization of deferred income tax assets is dependent upon the generation of future taxable income during the years in which those temporary differences become deductible. Management considers the scheduled reversal of deferred income tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. Based upon the level of historical taxable income and projections for future taxable income over the periods which the deferred income tax assets are deductible, management believes it is more likely than not that the Company will realize the benefits of these deductible differences.
	The Company has available at June 30, 2014 and 2013 estimated federal and state net operating loss (“NOL”) carry forwards of $745,605 and $974,484, respectively. The federal NOL will expire in 2030.  The state NOLs will expire depending upon the various rules in the states in which the Company operates.
	The Company’s federal and state income tax returns for June 30, 2011, 2012 and 2013 are open tax years.

10_Major_Customers_and_Sales_B

(10) Major Customers and Sales By Geographic Location	12 Months Ended
	Jun. 30, 2014
Notes	'
(10) Major Customers and Sales By Geographic Location	'
	(10)         Major Customers and Sales by Geographic Location
	During the fiscal years ended June 30, 2014 and 2013, sales to any single customer did not exceed 10% of total net sales.
	The Company exports products to approximately 30 countries.  Sales outside North America totaled $749,341 or 2.7% of net sales, for the fiscal year ended June 30, 2014 compared to $647,047, or 2.2% of net sales, for the fiscal year ended June 30, 2013.

11_Common_Stock_and_Common_Sto

(11) Common Stock and Common Stock Equivalents	12 Months Ended
	Jun. 30, 2014
Notes	'
(11) Common Stock and Common Stock Equivalents	'
	(11)  Common Stock and Common Stock Equivalents
	On July 15, 2003, the board of directors (board) approved an open-market share repurchase program for up to $500,000 of the Company’s common stock. On November 27, 2007, the board approved an additional $250,000 for the open-market share repurchase program after the original $500,000 was used. In February 2011, the board approved an additional $1,000,000 for repurchases under the program. During fiscal year 2010, the board authorized the repurchase of up to $100,000 of stock annually for three years from each of two former distributors that were acquired by the Company in 2007. During the year ended June 30, 2014, the Company did not acquire any shares of common stock. During the year ended June 30, 2013, the Company acquired and retired 32,786 shares of common stock for $99,997.
	During the years ended June 30, 2014 and 2013, the Company granted 1,485 and 13,689 shares, respectively, of restricted common stock to directors and officers in connection with compensation arrangements.
	The Company maintains a 2005 equity incentive plan for the benefit of employees.  Incentive and nonqualified stock options, restricted common stock, stock appreciation rights, and other share-based awards may be granted under the plan.  Awards granted under the plan may be performance-based. Effective November 27, 2007, the plan was amended, as approved by the shareholders, to increase the number of shares available by 1,000,000 shares. As of June 30, 2014, 117,451 shares of common stock were authorized and reserved for issuance, but were not granted under the terms of the 2005 equity incentive plan as amended.
	The Company granted options to acquire common stock under its 2005 equity incentive plan during fiscal years 2014 and 2013. The options are granted at not less than 100% of the market price of the stock at the date of grant. Option terms are determined by the board, and exercise dates may range from 6 months to 10 years from the date of grant.
	The fair value of each option grant was estimated on the date of grant using the Black Scholes option pricing model with the following assumptions:
			2014		2013
	Expected dividend yield		0%		0%
	Expected stock price volatility		69%		69%
	Risk-free interest rate		2.53%		1.74%
	Expected life of options		10 years		10 years
	The weighted average fair value of options granted during fiscal years 2014 and 2013 was $1.89 and $2.03, respectively.
	The following table summarizes the Company’s stock option activity during the reported fiscal years:
			2014				2013
						Weighted
					Weighted	average			Weighted
			Number		average	remaining	Number		average
			of		exercise	contractual	of		exercise
			shares		price	term	shares		price
	Options outstanding at
		beginning of the year	163,868	$	6.51	4.12 years	173,089	$	6.48
	Options granted		3,598		2.42		1,352		2.7
	Options exercised		-		-		-208		1.75
	Options canceled or expired		-11,862		6.01		-10,365		5.69
	Options outstanding at end
		of the year	155,604		6.45	3.56 years	163,868		6.51
	Options exercisable at end
		of the year	137,804		7.09		138,920		7.2
	Range of exercise prices at
		end of the year		$	1.75 – 8.60			$	1.75 – 8.60
	The Company recognized $70,871 and $86,639 in stock-based compensation for the years ended June 30, 2014 and 2013, respectively, which is included in selling, general, and administrative expenses in the consolidated statements of operations. The stock-based compensation includes amounts for both restricted stock and stock options under ASC 718.
	As of June 30, 2014 there was $387,855 of unrecognized stock-based compensation cost that is expected to be expensed over periods of four to nine years.
	The aggregate intrinsic value on the date of exercise of options exercised during the year ended June 30, 2013 was $386. No options were exercised during the fiscal year 2014. The aggregate intrinsic value of the outstanding options as of June 30, 2014 and 2013 was $8,732 and $734, respectively.

12_Employee_Benefit_Plan

(12) Employee Benefit Plan	12 Months Ended
	Jun. 30, 2014
Notes	'
(12) Employee Benefit Plan	'
	(12)  Employee Benefit Plan
	The Company has a deferred savings plan which qualifies under Internal Revenue Code Section 401(k). The plan covers all employees of the Company who have at least six months of service and who are age 20 or older. For fiscal years 2014 and 2013, the Company made matching contributions of 25% of the first $2,000 of each employee’s contribution. The Company’s contributions to the plan for 2014 and 2013 were $39,056 and $35,167, respectively. Company matching contributions for future years are at the discretion of the board of directors.

13_Subsequent_Events

(13) Subsequent Events	12 Months Ended
	Jun. 30, 2014
Notes	'
(13) Subsequent Events	'
	(13)   Subsequent Events
	On August 8, 2014, the Company sold the building that houses its operations in Utah and leased back the premises for a term of 15 years. The sale price was $3.8 million3,800,000.  Proceeds from the sale were used to reduce debt obligations of the Company.  The profit generated from the sale will be sufficient to utilize the majority, if not all of the Company’s deferred tax assets.  As a result of this repayment of debt, our maximum credit facility under the line of credit was changed to $2,500,000 in August, 2014.

14_Recent_Accounting_Pronounce

(14) Recent Accounting Pronouncements	12 Months Ended
	Jun. 30, 2014
Notes	'
(14) Recent Accounting Pronouncements	'
	(14) Recent Accounting Pronouncements
	In June 2014, the FASB issued ASU 2014-12, Compensation – Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period. This Update clarifies the accounting for equity awards in which the performance target (ie IPO) could be achieved after the requisite service period. The guidance require a performance target that affects vesting and that could be achieved after the service period be treated as a performance condition and not be reflected in the fair value of the award. Therefore, the compensation costs will begin to be recognized when it becomes probable that the performance target will be achieved.  If the requisite service period is complete, the entire amount of compensation costs should be recognized at that time. This Update is effective for reporting periods beginning after December 15, 2015. The Company currently does not have any stock-based awards meeting the criteria noted so the Company doesn’t expect this Update to have a significant impact on its financials However, it will evaluate new grants and ensure the guidance is followed if these types of grants are made.
	In June 2014, the FASB issued ASU 2014-11, Transfers and Servicing (Topic 860): Repurchase-to-Maturity Transactions, Repurchase Financings, and Disclosures. This Update eliminates different accounting treatments for repurchase agreements so the accounting for repurchase-to-maturity and linked repurchase financings to secured borrowings is consistent with other repurchase agreements. The amendment also requires an entity to disclose information on transfers accounted for as sales in transactions that are economically similar to repurchase agreements and increased transparency about the types of collateral pledged in repurchase agreements and similar transactions accounted for as secured borrowings. This Update is effective for reporting periods beginning after December 15, 2014. Since the Company does not have the repurchase agreements identified in the Update, the Company doesn’t expect this Update to have a significant impact on its financials.
	In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customer (Topic 606). This Update provides new revenue recognition guidance that will be applicable for all industries and develops a common revenue standard for GAAP and IFRS. The main purpose of the new guidance is to remove inconsistencies, provide a more robust framework, improve comparability among industries, improve disclosure requirements and reduce the number of requirements to which an entity must refer. The guidance outlines the following five steps that should be followed in recognizing revenue:
	1.      Identify contract with customer
	2.      Identify the performance obligations in the contract
	3.      Determine the transaction price
	4.      Allocate the transaction price to the performance obligations in the contract
	5.      Recognize revenue when the performance obligation is satisfied.
	The update also provides disclosure requirements requiring entities to provide sufficient information to enable users to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. This Update is effective for public entities for reporting periods beginning after December 15, 2016 and for all other entities, it is effective for periods beginning after December 15, 2017.  Due to the extensive nature of this Update, the Company is evaluating the impact this new guidance will have on its financials.
	In March 2014, the FASB issued ASU 2014-07, Applying Variable Interest Entities Guidance to Common Control Leasing Arrangements. Under the amendments in this update, a private company could elect, when certain conditions exist, not to apply VIE guidance to a lessor entity under common control. This update is not applicable to public business entities; therefore, the update is not applicable to our Company.
	In March 2014, the FASB issued ASU 2014-06, Technical Corrections and Improvements Related to Glossary Terms. The amendments in this update represent changes to clarify the Master Glossary of the Codification, consolidate multiple instances of the same term into a single definition, or make minor improvements to the Master Glossary that are not expected to result in substantive changes to the application of existing guidance or create a significant administrative cost to most entities. Additionally, the amendments will make the Master Glossary easier to understand, as well as reduce the number of terms appearing in the Master Glossary. The amendments in this update are effective immediately. The Company reviewed and noted the changes made in this update, which can be categorized into four sections: 1) Deletion of Master Glossary Terms, 2) Addition of Master Glossary Term Links, 3) Duplicate Master Glossary Terms, and 4) Other Technical Corrections Related to Glossary Terms. The Company implemented the update upon issuance, but the changes did not have a significant impact on our financial statements.
	In January 2014, the FASB issued ASU 2014-05, Service Concession Arrangements (Topic 853) a consensus of the FASB Emerging Issues Task Force. Current U.S. GAAP does not contain specific guidance for the accounting for service concession arrangements. Depending on the terms of a service concession arrangement, an operating entity may or may not conclude that a service concession arrangement meets the lease criteria in Topic 840. Consequently, the amendments in this update improve financial reporting by clarifying that a service concession arrangement within the scope of this update should not be accounted for as a lease in accordance with Topic 840 and, thereby, alleviates the confusion that arises for preparers when determining whether a service concession arrangement is a lease. A service concession arrangement is an arrangement between a public-sector entity grantor and an operating entity under which the operating entity operates the grantor’s infrastructure (for example, airports, roads, and bridges). The operating entity also may provide the construction, upgrading, or maintenance services of the grantor’s infrastructure. The update is effective for annual periods beginning after December 15, 2014, and interim periods within annual periods beginning after December 15, 2015. The Company does not receive any service concession arrangements from any public-sector entity; therefore, the Company does not believe this update will have a significant impact on our financial statements.
	In July 2013, the FASB issued ASU 2013-11, Income Taxes (Topic 740) – Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists.  This update indicates that an unrecognized tax benefit should be presented in the financial statements as a reduction to a deferred tax asset except in circumstances where a net operating loss carryforward or tax credit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction. This update is effective for years beginning after December 15, 2013 for public companies. The adoption of this pronouncement had no significant effect on the Company’s financial statements.

1_Basis_of_Presentation_and_Su1

(1) Basis of Presentation and Summary of Significant Accounting Policies: (a) Description of Business (Policies)	12 Months Ended
	Jun. 30, 2014
Policies	'
(a) Description of Business	'
	(a)     Description of Business
	Dynatronics Corporation (the Company), a Utah corporation, distributes and markets a broad line of medical and aesthetic products, many of which are designed and manufactured by the Company. Among the products offered by the Company are therapeutic, diagnostic, and rehabilitation equipment, medical supplies and soft goods, treatment tables and aesthetic medical devices to an expanding market of physical therapists, podiatrists, orthopedists, chiropractors, plastic surgeons, dermatologists, and other medical professionals.

1_Basis_of_Presentation_and_Su2

(1) Basis of Presentation and Summary of Significant Accounting Policies: (b) Principles of Consolidation (Policies)	12 Months Ended
	Jun. 30, 2014
Policies	'
(b) Principles of Consolidation	'
	(b)     Principles of Consolidation
	The consolidated financial statements include the accounts and operations of Dynatronics Corporation and its wholly owned subsidiary, Dynatronics Distribution Company, LLC. All significant intercompany account balances and transactions have been eliminated in consolidation.

1_Basis_of_Presentation_and_Su3

(1) Basis of Presentation and Summary of Significant Accounting Policies: (c) Cash Equivalents (Policies)	12 Months Ended
	Jun. 30, 2014
Policies	'
(c) Cash Equivalents	'
	(c)  Cash Equivalents
	Cash equivalents include all highly liquid investments with maturities of three months or less at the date of purchase. Also included within cash equivalents are deposits in-transit from banks for payments related to third-party credit card and debit card transactions.

1_Basis_of_Presentation_and_Su4

(1) Basis of Presentation and Summary of Significant Accounting Policies: (d) Inventories (Policies)	12 Months Ended
	Jun. 30, 2014
Policies	'
(d) Inventories	'
	(d)     Inventories
	Finished goods inventories are stated at the lower of standard cost (first-in, first-out method), which approximates actual cost, or market. Raw materials are stated at the lower of cost (first in, first out method) or market. The Company periodically reviews the value of items in inventory and provides write-downs or write-offs of inventory based on its assessment of slow moving or obsolete inventory. Write-downs and write-offs are charged against the reserve.

1_Basis_of_Presentation_and_Su5

(1) Basis of Presentation and Summary of Significant Accounting Policies: (e) Trade Accounts Receivable (Policies)	12 Months Ended
	Jun. 30, 2014
Policies	'
(e) Trade Accounts Receivable	'
	(e)     Trade Accounts Receivable
	Trade accounts receivable are recorded at the invoiced amount and do not bear interest, although a finance charge may be applied to such receivables that are past the due date. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in the Company’s existing accounts receivable. The Company determines the allowance based on a combination of statistical analysis, historical collections, customers’ current credit worthiness, the age of the receivable balance both individually and in the aggregate and general economic conditions that may affect the customer’s ability to pay. All account balances are reviewed on an individual basis. Account balances are charged off against the allowance when the potential for recovery is considered remote. Recoveries of receivables previously charged off are recognized when payment is received.

1_Basis_of_Presentation_and_Su6

(1) Basis of Presentation and Summary of Significant Accounting Policies: (f) Property and Equipment (Policies)	12 Months Ended
	Jun. 30, 2014
Policies	'
(f) Property and Equipment	'
	(f)     Property and Equipment
	Property and equipment are stated at cost less accumulated depreciation. Depreciation is computed using the straight line method over the estimated useful lives of the assets. The building and its component parts are being depreciated over their estimated useful lives that range from 5 to 31.5 years. Estimated lives for all other depreciable assets range from 3 to 7 years.

1_Basis_of_Presentation_and_Su7

(1) Basis of Presentation and Summary of Significant Accounting Policies: (g) Long-Lived Assets (Policies)	12 Months Ended
	Jun. 30, 2014
Policies	'
(g) Long-Lived Assets	'
	(g) Long-Lived Assets
	Long–lived assets, such as property and equipment, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized for the difference between the carrying amount of the asset and the fair value of the asset. Assets to be disposed of are separately presented in the balance sheet and reported at the lower of the carrying amount or fair value less costs to sell, and are no longer depreciated.

1_Basis_of_Presentation_and_Su8

(1) Basis of Presentation and Summary of Significant Accounting Policies: (h) Intangible Assets (Policies)	12 Months Ended
	Jun. 30, 2014
Policies	'
(h) Intangible Assets	'
	(h) Intangible Assets
	Costs associated with the acquisition of trademarks, trade names, license rights and non-compete agreements are capitalized and amortized using the straight-line method over periods ranging from 3 months to 20 years.

1_Basis_of_Presentation_and_Su9

(1) Basis of Presentation and Summary of Significant Accounting Policies: (i) Revenue Recognition (Policies)	12 Months Ended
	Jun. 30, 2014
Policies	'
(i) Revenue Recognition	'
	(i)  Revenue Recognition
	The Company recognizes revenue when products are shipped FOB shipping point under an agreement with a customer, risk of loss and title have passed to the customer, and collection of any resulting receivable is reasonably assured. Amounts billed for shipping and handling of products are recorded as sales revenue. Costs for shipping and handling of products to customers are recorded as cost of sales.

Recovered_Sheet1

(1) Basis of Presentation and Summary of Significant Accounting Policies: (j) Research and Development Costs (Policies)	12 Months Ended
	Jun. 30, 2014
Policies	'
(j) Research and Development Costs	'
	(j)      Research and Development Costs
	Direct research and development costs are expensed as incurred.

Recovered_Sheet2

(1) Basis of Presentation and Summary of Significant Accounting Policies: (k) Product Warranty Costs (Policies)	12 Months Ended
	Jun. 30, 2014
Policies	'
(k) Product Warranty Costs	'
	(k)     Product Warranty Costs
	Costs estimated to be incurred in connection with the Company’s product warranty programs are charged to expense as products are sold based on historical warranty rates.

Recovered_Sheet3

(1) Basis of Presentation and Summary of Significant Accounting Policies: (l) Net Income (loss) Per Common Share (Policies)	12 Months Ended
	Jun. 30, 2014
Policies	'
(l) Net Income (loss) Per Common Share	'
	(l)      Net Income (Loss) per Common Share
	Net income (loss) per common share is computed based on the weighted-average number of common shares outstanding and, when appropriate, dilutive common stock equivalents outstanding during the year.  Stock options are considered to be common stock equivalents.  The computation of diluted net income (loss) per common share does not assume exercise or conversion of securities that would have an anti-dilutive effect.
	Basic net income (loss) per common share is the amount of net income (loss) for the year available to each weighted-average share of common stock outstanding during the year. Diluted net income (loss) per common share is the amount of net income (loss) for the year available to each weighted-average share of common stock outstanding during the year and to each common stock equivalent outstanding during the year, unless inclusion of common stock equivalents would have an anti-dilutive effect.
	On December 19, 2012, the Company completed a 1-for-5 reverse split of its common stock. All common stock share and per share information in the accompanying consolidated financial statements and notes thereto have been adjusted to reflect retrospective application of the reverse stock split, except for par value per share and the number of authorized shares, which were not affected by the reverse stock split.
	The reconciliation between the basic and diluted weighted-average number of common shares for the years ended June 30, 2014 and 2013 is summarized as follows:
		2014	2013
	Basic weighted-average number of common shares outstanding during the year	2,519,490	2,526,533
	Weighted-average number of dilutive common stock options outstanding during the year	-	-
	Diluted weighted-average number of common and common equivalent shares outstanding during the year	2,519,490	2,526,533
	Outstanding options not included in the computation of diluted net loss per common share totaled 145,987 as of June 30, 2014 and 161,454 as of June 30, 2013.  These common stock equivalents were not included in the computation because to do so would have been antidilutive.

Recovered_Sheet4

(1) Basis of Presentation and Summary of Significant Accounting Policies: (m) Income Taxes (Policies)	12 Months Ended
	Jun. 30, 2014
Policies	'
(m) Income Taxes	'
	(m)    Income Taxes
	The Company recognizes an asset or liability for the deferred income tax consequences of all temporary differences between the tax bases of assets and liabilities and their reported amounts in the consolidated financial statements that will result in taxable or deductible amounts in future years when the reported amounts of the assets and liabilities are recovered or settled. Accruals for uncertain tax positions are provided for in accordance with the requirements of Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 740-10, Income Taxes. Under ASC 740-10, the Company may recognize the tax benefits from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. ASC 740-10 also provides guidance on derecognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, and income tax disclosures. Judgment is required in assessing the future tax consequences of events that have been recognized in the financial statements or tax returns. Variations in the actual outcome of these future tax consequences could materially impact the Company’s financial position, results of operations and cash flows.
	The Company evaluates the need for a valuation allowance on deferred taxes on a quarterly and annual base.  This evaluation considers the level of historical taxable income and projections for future taxable income over the periods which the deferred income tax assets are deductible.  If management determines that it is more likely than not that the Company will not realize the benefits of these deductible differences, a valuation allowance is recorded.

Recovered_Sheet5

(1) Basis of Presentation and Summary of Significant Accounting Policies: (n) Stock-based Compensation (Policies)	12 Months Ended
	Jun. 30, 2014
Policies	'
(n) Stock-based Compensation	'
	(n)  Stock-Based Compensation
	The Company accounts for stock-based compensation in accordance with FASB ASC 718, Stock Compensation. Stock-based compensation cost is measured at the grant date based on the fair value of the award and is recognized as expense over the applicable vesting period of the stock award (generally five years) using the straight-line method.

Recovered_Sheet6

(1) Basis of Presentation and Summary of Significant Accounting Policies: (o) Concentration of Risk (Policies)	12 Months Ended
	Jun. 30, 2014
Policies	'
(o) Concentration of Risk	'
	(o)  Concentration of Risk
	In the normal course of business, the Company provides unsecured credit to its customers. Most of the Company’s customers are involved in the medical industry. The Company performs ongoing credit evaluations of its customers and maintains allowances for probable losses which, when realized, have been within the range of management’s expectations. The Company maintains its cash in bank deposit accounts which at times may exceed federally insured limits. The Company believes it is not exposed to any significant credit risks with respect to cash or cash equivalents.
	As of June 30, 2014, the Company has approximately $82,800 in cash and cash equivalents in excess of the FDIC limits. The Company has not experienced any losses in such accounts.

Recovered_Sheet7

(1) Basis of Presentation and Summary of Significant Accounting Policies: (p) Operating Segments (Policies)	12 Months Ended
	Jun. 30, 2014
Policies	'
(p) Operating Segments	'
	(p)     Operating Segments
	The Company operates in one line of business: the development, marketing, and distribution of a broad line of medical products for the physical therapy and aesthetics markets. As such, the Company has only one reportable operating segment.
	The Company groups its sales into physical medicine products and aesthetic products. Physical medicine products made up 91% of net sales for both the years ended June 30, 2014 and 2013. Aesthetics products made up 1% of net sales for both the years ended June 30, 2014 and 2013. Chargeable repairs, billable freight and other miscellaneous revenues account for the remaining 8% of net sales for both the years ended June 30, 2014 and 2013.

Recovered_Sheet8

(1) Basis of Presentation and Summary of Significant Accounting Policies: (q) Use of Estimates (Policies)	12 Months Ended
	Jun. 30, 2014
Policies	'
(q) Use of Estimates	'
	(q)     Use of Estimates
	Management of the Company has made a number of estimates and assumptions relating to the reporting of assets, liabilities, revenues and expenses, and the disclosure of contingent assets and liabilities in accordance with US Generally Accepted Accounting Principles (US GAAP). Significant items subject to such estimates and assumptions include the carrying amount of property and equipment; valuation allowances for receivables, income taxes, and inventories; accrued product warranty costs; and estimated recoverability of intangible assets. Actual results could differ from those estimates.

Recovered_Sheet9

(1) Basis of Presentation and Summary of Significant Accounting Policies: (r) Advertising Costs (Policies)	12 Months Ended
	Jun. 30, 2014
Policies	'
(r) Advertising Costs	'
	(r)  Advertising Costs
	Advertising costs are expensed as incurred. Advertising expense for the years ended June 30, 2014 and 2013 was approximately $111,900 and $127,400, respectively.

Recovered_Sheet10

(1) Basis of Presentation and Summary of Significant Accounting Policies: (l) Net Income (loss) Per Common Share: Reconciliation between the basic and diluted weighted-average number of common shares (Tables)	12 Months Ended
	Jun. 30, 2014
Tables/Schedules	'
Reconciliation between the basic and diluted weighted-average number of common shares	'
		2014	2013
	Basic weighted-average number of common shares outstanding during the year	2,519,490	2,526,533
	Weighted-average number of dilutive common stock options outstanding during the year	-	-
	Diluted weighted-average number of common and common equivalent shares outstanding during the year	2,519,490	2,526,533

2_Inventories_Schedule_of_Inve

(2) Inventories: Schedule of Inventories (Tables)	12 Months Ended
	Jun. 30, 2014
Tables/Schedules	'
Schedule of Inventories	'
			2014	2013
	Raw materials	$	2,783,306	2,732,363
	Finished goods		3,709,897	4,002,709
	Inventory reserve		-335,355	-327,519
		$	6,157,848	6,407,553

3_Property_and_Equipment_Prope

(3) Property and Equipment: Property and Equipment (Tables)	12 Months Ended
	Jun. 30, 2014
Tables/Schedules	'
Property and Equipment	'
			2014	2013
	Land	$	354,743	354,743
	Buildings		3,758,524	3,746,472
	Machinery and equipment		1,598,770	1,550,633
	Office equipment		266,563	263,861
	Computer equipment		1,980,746	1,963,414
	Vehicles		236,987	266,946
			8,196,333	8,146,069
	Less accumulated depreciation and amortization		-5,215,656	-4,821,122
		$	2,980,677	3,324,947

4_Intangible_Assets_Identifiab

(4) Intangible Assets: Identifiable intangible assets and their useful lives (Tables)	12 Months Ended
	Jun. 30, 2014
Tables/Schedules	'
Identifiable intangible assets and their useful lives	'
				2014	2013
	Trade name –15 years		$	339,400	339,400
	Domain name –15 years			5,400	5,400
	Non-compete covenant –4 years			149,400	149,400
	Customer relationships –7 years			120,000	120,000
	Trademark licensing agreement –20 years			45,000	45,000
	Backlog of orders –3 months			2,700	2,700
	Customer database –7 years			38,100	38,100
	License agreement –10 years			73,240	73,240
	Total identifiable intangibles			773,240	773,240
	Less accumulated amortization			-537,800	-493,162
		Net carrying amount	$	235,440	280,078

5_Warranty_Reserve_Schedule_of

(5) Warranty Reserve: Schedule of Product Warranty Liability (Tables)	12 Months Ended
	Jun. 30, 2014
Tables/Schedules	'
Schedule of Product Warranty Liability	'
				2014		2013
	Beginning warranty reserve balance		$	178,148	181,000
	Warranty repairs			-141,471	-160,267
	Warranties issued			153,648	127,863
	Changes in estimated warranty costs			-32,572	29,552
		Ending warranty reserve	$	157,753	178,148

7_LongTerm_Debt_Schedule_of_Lo

(7) Long-Term Debt: Schedule of Long -term Debt (Tables)	12 Months Ended
	Jun. 30, 2014
Tables/Schedules	'
Schedule of Long -term Debt	'
				2014	2013
		6.44% promissory note secured by trust deed on real property, maturing January 2021, payable in monthly installments of $13,278	$	853,090	953,929
		5.235% promissory note secured by building, maturing December 2017, payable in monthly installments of $16,985		644,962	808,326
		Promissory note secured by a vehicle, payable in monthly installments of $639 through February 2019		33,913	43,449
		8.49% promissory note secured by equipment, payable in monthly installments of $2,097 through December 2014		12,279	35,332
		5.887% promissory note secured by a vehicle, payable in monthly installments of $390 through March 2017		12,140	15,970
		13.001% promissory note secured by equipment, payable in monthly installments of $70 through October 2015		1,023	1,683
		14.305% promissory note secured by equipment, payable in monthly installments of $2,338 through May 2014		-	23,965
		5.75% promissory note secured by a vehicle, payable in monthly installments of $435 through October 2013		-	1,695
				1,557,407	1,884,349
	Less current portion			-302,274	-322,573
			$	1,255,133	1,561,776

9_Income_Taxes_Schedule_of_Com

(9) Income Taxes: Schedule of Components of Income Tax Expense (Benefit) (Tables)	12 Months Ended
	Jun. 30, 2014
Tables/Schedules	'
Schedule of Components of Income Tax Expense (Benefit)	'
				Current	Deferred	Total
	2014:00:00
		U.S. federal	$	-	107,439	107,439
		State and local		-	18,584	18,584
			$	-	126,023	126,023
	2013:00:00
		U.S. federal	$	-	83,198	83,198
		State and local		-	3,556	3,556
			$	-	86,754	86,754

9_Income_Taxes_Schedule_of_Eff

(9) Income Taxes: Schedule of Effective Income Tax Rate Reconciliation (Tables)	12 Months Ended
	Jun. 30, 2014
Tables/Schedules	'
Schedule of Effective Income Tax Rate Reconciliation	'
			2014	2013
	Expected tax benefit (provision)	$	135,036	44,583
	State taxes, net of federal tax benefit		12,265	2,359
	R&D tax credit		-	55,000
	Incentive stock options		-4,852	-10,213
	Other, net		-16,426	-4,975
		$	126,023	86,754

9_Income_Taxes_Schedule_of_Def

(9) Income Taxes: Schedule of Deferred Tax Assets and Liabilities (Tables)	12 Months Ended
	Jun. 30, 2014
Tables/Schedules	'
Schedule of Deferred Tax Assets and Liabilities	'
							2014	2013
	Net deferred income tax assets – current:
		Inventory capitalization for income tax purposes				$	68,748	72,058
		Inventory reserve					130,788	127,732
		Warranty reserve					61,524	69,477
		Accrued product liability					20,970	23,228
		Allowance for doubtful accounts					126,889	96,606
	Total deferred income tax assets – current					$	408,919	389,101
				2014
					2013
	Net deferred income tax assets (liabilities) – non-current:
		Property and equipment, principally due to differences in depreciation	$	-255,835	-262,726
		Research and development credit carryover		370,757	383,226
		Other intangibles		-91,822	-109,231
		Operating loss carry forwards		280,544	186,172
	Total deferred income tax assets (liabilities) – non-current		$	303,644	197,441

11_Common_Stock_and_Common_Sto1

(11) Common Stock and Common Stock Equivalents: Fair Value Assumptions (Tables)	12 Months Ended
	Jun. 30, 2014
Tables/Schedules	'
Fair Value Assumptions	'
		2014	2013
	Expected dividend yield	0%	0%
	Expected stock price volatility	69%	69%
	Risk-free interest rate	2.53%	1.74%
	Expected life of options	10 years	10 years

11_Common_Stock_and_Common_Sto2

(11) Common Stock and Common Stock Equivalents: Stock Option Activity (Tables)	12 Months Ended
	Jun. 30, 2014
Tables/Schedules	'
Stock Option Activity	'
			2014				2013
						Weighted
					Weighted	average			Weighted
			Number		average	remaining	Number		average
			of		exercise	contractual	of		exercise
			shares		price	term	shares		price
	Options outstanding at
		beginning of the year	163,868	$	6.51	4.12 years	173,089	$	6.48
	Options granted		3,598		2.42		1,352		2.7
	Options exercised		-		-		-208		1.75
	Options canceled or expired		-11,862		6.01		-10,365		5.69
	Options outstanding at end
		of the year	155,604		6.45	3.56 years	163,868		6.51
	Options exercisable at end
		of the year	137,804		7.09		138,920		7.2
	Range of exercise prices at
		end of the year		$	1.75 – 8.60			$	1.75 – 8.60

Recovered_Sheet11

(1) Basis of Presentation and Summary of Significant Accounting Policies: (a) Description of Business (Details)	12 Months Ended
	Jun. 30, 2014
Details	'
Entity Incorporation, State Country Name	'Utah

Recovered_Sheet12

(1) Basis of Presentation and Summary of Significant Accounting Policies: (f) Property and Equipment (Details)	12 Months Ended
	Jun. 30, 2014
Minimum | Building	'
Property, Plant and Equipment, Useful Life	'5 years
Minimum | Other Capitalized Property Plant and Equipment	'
Property, Plant and Equipment, Useful Life	'3 years
Maximum | Building	'
Property, Plant and Equipment, Useful Life	'31 years 6 months
Maximum | Other Capitalized Property Plant and Equipment	'
Property, Plant and Equipment, Useful Life	'7 years

Recovered_Sheet13

(1) Basis of Presentation and Summary of Significant Accounting Policies: (l) Net Income (loss) Per Common Share (Details)	1 Months Ended	12 Months Ended
	Dec. 31, 2012	Jun. 30, 2014
Details	'	'
Stockholders' Equity, Reverse Stock Split	'On December 19, 2012, the Company completed a 1-for-5 reverse split of its common stock.	'
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	'	145,987

Recovered_Sheet14

(1) Basis of Presentation and Summary of Significant Accounting Policies: (l) Net Income (loss) Per Common Share: Reconciliation between the basic and diluted weighted-average number of common shares (Details)	12 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Details	'	'
Basic weighted-average number of common shares outstanding during the year	2,519,490	2,526,533
Diluted weighted-average number of common and common equivalent shares outstanding during the year	2,519,490	2,526,533

Recovered_Sheet15

(1) Basis of Presentation and Summary of Significant Accounting Policies: (o) Concentration of Risk (Details) (USD $)	Jun. 30, 2014
Details	'
Cash and cash equivalents in excess of FDIC limits	$82,800

Recovered_Sheet16

(1) Basis of Presentation and Summary of Significant Accounting Policies: (p) Operating Segments (Details)	12 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Details	'	'
Physical Medicine Products Percentage of Total Sales	91.00%	91.00%
Aesthetics Products Percentage of Total Sales	1.00%	1.00%
Chargeable Repairs, Billing Freight and Other Miscellaneous Revenues as a Percentage of Total Sales	8.00%	8.00%

Recovered_Sheet17

(1) Basis of Presentation and Summary of Significant Accounting Policies: (r) Advertising Costs (Details) (USD $)	12 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Details	'	'
Advertising Expense	$111,900	$127,400

2_Inventories_Schedule_of_Inve1

(2) Inventories: Schedule of Inventories (Details) (USD $)	Jun. 30, 2014	Jun. 30, 2013
Details	'	'
Raw Materials	$2,783,306	$2,732,363
Finished Goods	3,709,897	4,002,709
Inventory Reserves	-335,355	-327,519
Inventories, net	$6,157,848	$6,407,553

3_Property_and_Equipment_Prope1

(3) Property and Equipment: Property and Equipment (Details) (USD $)	Jun. 30, 2014	Jun. 30, 2013
Gross Property and Equipment	$8,196,333	$8,146,069
Accumulated depreciation and amortization	-5,215,656	-4,821,122
Property and equipment, net	2,980,677	3,324,947
Land	'	'
Gross Property and Equipment	354,743	354,743
Building	'	'
Gross Property and Equipment	3,758,524	3,746,472
Machinery and Equipment	'	'
Gross Property and Equipment	1,598,770	1,550,633
Office Equipment	'	'
Gross Property and Equipment	266,563	263,861
Computer Equipment	'	'
Gross Property and Equipment	1,980,746	1,963,414
Vehicles	'	'
Gross Property and Equipment	$236,987	$266,946

3_Property_and_Equipment_Detai

(3) Property and Equipment (Details) (USD $)	12 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Details	'	'
Depreciation and amortization of property and equipment	$433,014	$435,366

4_Intangible_Assets_Identifiab1

(4) Intangible Assets: Identifiable intangible assets and their useful lives (Details) (USD $)	Jun. 30, 2014	Jun. 30, 2013
Total identifiable intangibles	$773,240	$773,240
Accumulated amortization	-537,800	-493,162
Intangible assets, net	235,440	280,078
Trade Names	'	'
Total identifiable intangibles	339,400	339,400
Internet Domain Names	'	'
Total identifiable intangibles	5,400	5,400
Noncompete Agreements	'	'
Total identifiable intangibles	149,400	149,400
Customer Relationships	'	'
Total identifiable intangibles	120,000	120,000
Trademarks	'	'
Total identifiable intangibles	45,000	45,000
Order or Production Backlog	'	'
Total identifiable intangibles	2,700	2,700
Customer Lists	'	'
Total identifiable intangibles	38,100	38,100
Licensing Agreements	'	'
Total identifiable intangibles	$73,240	$73,240

4_Intangible_Assets_Details

(4) Intangible Assets (Details)	12 Months Ended
	Jun. 30, 2014
Trade Names	'
Finite-Lived Intangible Asset, Useful Life	'15 years
Internet Domain Names	'
Finite-Lived Intangible Asset, Useful Life	'15 years
Noncompete Agreements	'
Finite-Lived Intangible Asset, Useful Life	'4 years
Customer Relationships	'
Finite-Lived Intangible Asset, Useful Life	'7 years
Trademarks	'
Finite-Lived Intangible Asset, Useful Life	'20 years
Order or Production Backlog	'
Finite-Lived Intangible Asset, Useful Life	'3 years
Customer Lists	'
Finite-Lived Intangible Asset, Useful Life	'7 years
Licensing Agreements	'
Finite-Lived Intangible Asset, Useful Life	'10 years

4_Intangible_Assets_Amortizati

(4) Intangible Assets: Amortization Expense (Details) (USD $)	12 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Details	'	'
Amortization of Intangible Assets	$44,637	$44,637
Estimated amortization expense 2015	30,680	'
Estimated amortization expense 2016	30,680	'
Estimated amortization expense 2017	30,680	'
Estimated amortization expense 2018	26,430	'
Estimated amortization expense 2019	26,430	'
Estimated amortization expense thereafter	$90,540	'

5_Warranty_Reserve_Schedule_of1

(5) Warranty Reserve: Schedule of Product Warranty Liability (Details) (USD $)	12 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Details	'	'
Beginning warranty reserve balance	$178,148	$181,000
Warranty repairs	-141,471	-160,267
Warranties issued	153,648	127,863
Changes in estimated warranty costs	-32,572	29,552
Warranty Reserve Balance	$157,753	$178,148

6_Line_of_Credit_Details

(6) Line of Credit (Details) (USD $)	12 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Details	'	'
Revolving Line of Credit	$4,500,000	'
Borrowing Limitation as a Percent of Eligible Inventory	45.00%	'
Borrowing Limitation as a Percent of Eligible Accounts Receivable	80.00%	'
Current Borrowing Limit on Line of Credit	4,845,000	'
Long-term Line of Credit	3,521,209	3,496,390
Available Borrowings	$979,000	'
Basis of Interest Rate on Line of Credit	'90-day LIBOR rate plus 3%	'
Interest Rate	3.70%	3.80%

7_LongTerm_Debt_Schedule_of_Lo1

(7) Long-Term Debt: Schedule of Long -term Debt (Details) (USD $)	Jun. 30, 2014	Jun. 30, 2013
Total long-term debt	$1,557,407	$1,884,349
Less current portion	-302,274	-322,573
Long-term debt, net of current portion	1,255,133	1,561,776
Note 1	'	'
Total long-term debt	853,090	953,929
Note 2	'	'
Total long-term debt	644,962	808,326
Note 3	'	'
Total long-term debt	33,913	43,449
Note 4	'	'
Total long-term debt	12,279	35,332
Note 5	'	'
Total long-term debt	12,140	15,970
Note 6	'	'
Total long-term debt	1,023	1,683
Note 7	'	'
Total long-term debt	'	23,965
Note 8	'	'
Total long-term debt	'	$1,695

7_LongTerm_Debt_Details

(7) Long-Term Debt (Details) (USD $)	Jun. 30, 2014
Details	'
Aggregate Maturities 2015	$302,274
Aggregate Maturities 2016	307,773
Aggregate Maturities 2017	325,687
Aggregate Maturities 2018	240,098
Aggregate Maturities 2019	144,707
Aggregate Maturities Thereafter	$236,868

8_Leases_Details

(8) Leases (Details) (USD $)	12 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Details	'	'
Lease Expense	$16,106	$15,076
Future Minimum Lease Payments 2015	16,106	'
Future Minimum Lease Payments 2016	7,403	'
Operating Leases, Rent Expense, Net	203,361	191,659
Future Minimum Rental Payments 2015	94,752	'
Future Minimum Rental Payments 2016	84,777	'
Future Minimum Rental Payments 2017	54,852	'
Future Minimum Rental Payments 2018	5,088	'
Future Minimum Rental Payments 2019	2,544	'
Related Party Transaction, Expenses from Transactions with Related Party	$52,200	$93,300

9_Income_Taxes_Schedule_of_Com1

(9) Income Taxes: Schedule of Components of Income Tax Expense (Benefit) (Details) (USD $)	12 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Details	'	'
Deferred Federal Income Tax Expense (Benefit)	$107,439	$83,198
Federal Income Tax Expense (Benefit), Continuing Operations	107,439	83,198
Deferred State and Local Income Tax Expense (Benefit)	18,584	3,556
State and Local Income Tax Expense (Benefit), Continuing Operations	18,584	3,556
Change in deferred income tax assets	126,023	86,754
Income tax benefit	$126,023	$86,754

9_Income_Taxes_Schedule_of_Eff1

(9) Income Taxes: Schedule of Effective Income Tax Rate Reconciliation (Details) (USD $)	12 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Details	'	'
Effective Income Tax Rate Reconciliation at Federal Statutory Income Tax Rate, Amount	$135,036	$44,583
Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Amount	12,265	2,359
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Research and Development, Amount	'	55,000
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Share-based Compensation Cost, Amount	-4,852	-10,213
Effective Income Tax Rate Reconciliation, Other Adjustments, Amount	-16,426	-4,975
Income tax benefit	$126,023	$86,754

9_Income_Taxes_Schedule_of_Def1

(9) Income Taxes: Schedule of Deferred Tax Assets and Liabilities (Details) (USD $)	Jun. 30, 2014	Jun. 30, 2013
Details	'	'
Deferred Tax Liabilities, Inventory	$68,748	$72,058
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Reserves	130,788	127,732
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Warranty Reserves	61,524	69,477
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Accrued Liabilities	20,970	23,228
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Allowance for Doubtful Accounts	126,889	96,606
Current portion of deferred income tax assets	408,919	389,101
Deferred Tax Liabilities, Property, Plant and Equipment	-255,835	-262,726
Deferred Tax Liabilities, Deferred Expense, Capitalized Research and Development Costs	370,757	383,226
Deferred Tax Assets, Goodwill and Intangible Assets	-91,822	-109,231
Deferred Tax Assets, Operating Loss Carryforwards	280,544	186,172
Deferred income tax assets, net of current portion	$303,644	$197,441

9_Income_Taxes_Details

(9) Income Taxes (Details) (USD $)	Jun. 30, 2014	Jun. 30, 2013
Details	'	'
Operating Loss Carryforwards	$745,605	$974,484

10_Major_Customers_and_Sales_B1

(10) Major Customers and Sales By Geographic Location (Details) (USD $)	12 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Details	'	'
Sales outside North America	$749,341	$647,047
Percentage of Sales outside North America	2.70%	2.20%

11_Common_Stock_and_Common_Sto3

(11) Common Stock and Common Stock Equivalents (Details) (USD $)	12 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2010	Feb. 01, 2011	Nov. 27, 2007	Jul. 15, 2003
Details	'	'	'	'	'	'
Value of Shares Approved for Repurchase	'	'	'	'	'	$500,000
Additional Value of Shares Approved for Repurchase	'	'	'	'	250,000	'
Value of Shares Approved for Repurchase Subsequent to Initial Approvals	'	'	'	1,000,000	'	'
Value of Shares Approved for Repurchase During 2010	'	'	100,000	'	'	'
Shares Acquired and Retired	'	32,786	'	'	'	'
Value of Shares Acquired and Retired	'	99,997	'	'	'	'
Weighted average fair value of options granted	$1.89	$2.03	'	'	'	'
Stock-based compensation expense	70,871	86,639	'	'	'	'
Unrecognized stock-based compensation cost	387,855	'	'	'	'	'
Aggregate intrinsic value of options exercised	386	'	'	'	'	'
Aggregate intrinsic value of options outstanding	$8,732	$734	'	'	'	'

11_Common_Stock_and_Common_Sto4

(11) Common Stock and Common Stock Equivalents: Restricted Common Stock (Details) (USD $)	12 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Details	'	'
Restricted common stock granted to directors and officers	$1,485	$13,689

11_Common_Stock_and_Common_Sto5

(11) Common Stock and Common Stock Equivalents: Equity Incentive Plan (Details)	12 Months Ended
	Jun. 30, 2014	Nov. 27, 2007
Details	'	'
Increase in shares available for grant under the 2005 equity incentive plan	'	1,000,000
Shares authorized and reserved for issuance	117,451	'
Percentage of market price at which options are granted - minimum	100.00%	'
Range of exercise dates - minimum in months	6	'
Range of exercise dates - maximum in years	10	'

11_Common_Stock_and_Common_Sto6

(11) Common Stock and Common Stock Equivalents: Fair Value Assumptions (Details)	12 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Details	'	'
Expected dividend yield	0.00%	0.00%
Expected stock price volatility	69.00%	69.00%
Risk-free interest rate	2.53%	1.74%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	'10 years	'10 years

11_Common_Stock_and_Common_Sto7

(11) Common Stock and Common Stock Equivalents: Stock Option Activity (Details) (USD $)	12 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Details	'	'
Options outstanding at beginning of the year	163,868	173,089
Weighted average exercise price - outstanding at beginning of the year	$6.51	$6.48
Weighted average remaining contractual term - options outstanding at beginning of year	4.12	'
Options granted	3,598	1,352
Weighted average exercise price - options granted	$2.42	$2.70
Issuance of common stock upon exercise of employee stock options - shares	'	-208
Weighted average exercise price - options exercised	'	$1.75
Options canceled or expired	-11,862	-10,365
Weighted average exercise price - canceled or expired	$6.01	$5.69
Options outstanding at end of the year	155,604	163,868
Weighted average exercise price - outstanding at beginning of the year	$6.45	$6.51
Weighted average remaining contractual term - options outstanding at end of year	3.56	'
Options exerciseable at end of the year	137,804	138,920
Weighted average exercise price - exercisable options	$7.09	$7.20
Range of exercise prices at end of the year - lower	$1.75	$1.75
Range of exercise prices at end of the year - upper	$8.60	$8.60

12_Employee_Benefit_Plan_Detai

(12) Employee Benefit Plan (Details) (USD $)	12 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Details	'	'
401(k) Age of Participation	20	'
Matching Contribution Percentage	25.00%	'
Employee Contribution upon which Match is Based	$2,000	'
Company Contributions	$39,056	$35,167

13_Subsequent_Events_Details

(13) Subsequent Events (Details) (USD $)	1 Months Ended
	Aug. 31, 2014
Details	'
Proceeds from Sale of Buildings	$3,800,000
Line of Credit Facility, Maximum Borrowing Capacity	$2,500,000