Dynacq Healthcare (DYII) 10-Q 11 Apr 14 2014 Q2 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	6 Months Ended
	Feb. 28, 2014	Apr. 10, 2014
Document Information [Line Items]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	28-Feb-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q2	'
Trading Symbol	'DYII	'
Entity Common Stock, Shares Outstanding	'	14,418,626
Entity Registrant Name	'DYNACQ HEALTHCARE INC	'
Entity Central Index Key	'0000890908	'
Current Fiscal Year End Date	'--08-31	'
Entity Filer Category	'Smaller Reporting Company	'

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Feb. 28, 2014	Aug. 31, 2013
Current assets:	'	'
Cash and cash equivalents	$17,293,027	$13,585,447
Accounts receivable, net of allowances of approximately $162,107,000 and $170,198,000	1,441,586	1,062,029
Inventories	286,442	293,565
Trading securities	0	1,071,346
Interest receivable	109,441	102,964
Prepaid expenses	109,306	180,883
Income tax receivable	569,430	569,430
Total current assets	19,809,232	16,865,664
Investments available-for-sale	20,101,192	17,458,985
Property and equipment, net	6,234,892	6,323,657
Income tax receivable	800,920	800,920
Other assets	231,160	187,101
Total assets	47,177,396	41,636,327
Current liabilities:	'	'
Accounts payable	1,083,373	1,012,328
Accrued liabilities	15,993,592	11,845,317
Current portion of notes payable	27,094	40,256
Current portion of capital lease obligations	28,044	115,737
Total current liabilities	17,132,103	13,013,638
Non-current liabilities:	'	'
Long-term portion of notes payable	0	6,744
Long-term portion of capital lease obligations	55,757	69,978
Total liabilities	17,187,860	13,090,360
Commitments and contingencies	'	'
Dynacq stockholders' equity:	'	'
Preferred stock, $.01 par value; 5,000,000 shares authorized, none issued or outstanding	0	0
Common stock, $.001 par value; 100,000,000 shares authorized, 14,418,626 shares issued and outstanding at February 28, 2014; 14,543,626 shares issued and outstanding at August 31, 2013	14,419	14,544
Additional paid-in capital	10,381,063	10,282,256
Accumulated other comprehensive income	11,953,646	9,382,334
Retained earnings	7,576,951	8,803,410
Total Dynacq stockholders' equity	29,926,079	28,482,544
Non-controlling interest	63,457	63,423
Total equity	29,989,536	28,545,967
Total liabilities and equity	$47,177,396	$41,636,327

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets [Parenthetical] (USD $)	Feb. 28, 2014	Aug. 31, 2013
Allowance For Doubtful Accounts Receivable Current (in dollars)	$162,107,000	$170,198,000
Preferred stock, par value (in dollars per share)	$0.01	$0.01
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	14,418,626	14,543,626
Common Stock, shares outstanding	14,418,626	14,543,626

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	3 Months Ended		6 Months Ended
	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014	Feb. 28, 2013
Net patient service revenue	$2,231,387	$1,437,822	$4,490,634	$2,955,849
Costs and expenses:	'	'	'	'
Compensation and benefits	1,592,448	1,394,940	3,044,215	2,783,764
Medical services and supplies	304,093	374,986	921,563	770,526
Other operating expenses	1,046,262	1,122,331	2,158,740	3,694,582
Depreciation and amortization	86,535	121,743	194,844	245,495
Total costs and expenses	3,029,338	3,014,000	6,319,362	7,494,367
Operating loss	-797,951	-1,576,178	-1,828,728	-4,538,518
Other income (expense):	'	'	'	'
Rent and other income	141,564	561,979	417,109	3,531,070
Interest income	224,292	170,840	426,615	475,654
Interest expense	-85,470	-139,512	-241,422	-280,773
Total other income, net	280,386	593,307	602,302	3,725,951
Loss before income taxes from continuing operations	-517,565	-982,871	-1,226,426	-812,567
Provision (benefit) for income taxes	0	0	0	0
Loss from continuing operations	-517,565	-982,871	-1,226,426	-812,567
Discontinued operations, net of income taxes	0	128,728	0	370,086
Net loss	-517,565	-854,143	-1,226,426	-442,481
Less: Net (income) loss attributable to noncontrolling interest	-59	-25	-33	2,773
Net loss attributable to Dynacq Healthcare, Inc.	($517,624)	($854,168)	($1,226,459)	($439,708)
Basic and diluted income (loss) per common share:	'	'	'	'
Loss from continuing operations attributable to Dynacq Healthcare, Inc. (in dollars per share)	($0.04)	($0.07)	($0.08)	($0.06)
Discontinued operations, net of income taxes (in dollars per share)	$0	$0.01	$0	$0.03
Net loss attributable to Dynacq Healthcare, Inc. (in dollars per share)	($0.04)	($0.06)	($0.08)	($0.03)
Basic and diluted average common shares outstanding (in shares)	14,418,626	14,543,626	14,436,483	14,543,626

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Income (Loss) (USD $)	3 Months Ended		6 Months Ended
	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014	Feb. 28, 2013
Net loss	($517,565)	($854,143)	($1,226,426)	($442,481)
Other comprehensive income (loss):	'	'	'	'
Net change in foreign currency translation adjustment, net of taxes of $-0-, $-0-, $-0-and $(4,414)	0	0	0	-8,196
Net change in fair value of available-for-sale securities, net of taxes of $-0- for all periods presented	750,396	976,823	2,571,312	-23,672
Other comprehensive income (loss)	750,396	976,823	2,571,312	-31,868
Comprehensive income (loss)	232,831	122,680	1,344,886	-474,349
Less comprehensive (income) loss attributable to noncontrolling interest	-59	-25	-33	2,773
Comprehensive income (loss) attributable to Dynacq Healthcare, Inc.	$232,772	$122,655	$1,344,853	($471,576)

Consolidated_Statements_of_Com1

Consolidated Statements of Comprehensive Income (Loss) [Parenthetical] (USD $)	3 Months Ended		6 Months Ended
	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014	Feb. 28, 2013
Net change in foreign currency translation adjustment, net of taxes	$0	$0	$0	($4,414)
Net change in fair value of available-for-sale securities, net of taxes	$0	$0	$0	$0

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	6 Months Ended
	Feb. 28, 2014	Feb. 28, 2013
Cash flows from operating activities	'	'
Net loss	($1,226,426)	($442,481)
Less (income) loss from discontinued operations, net of income taxes	0	-370,086
Net loss before discontinued operations	-1,226,426	-812,567
Adjustments to reconcile net loss before discontinued operations to net cash from operating activities:	'	'
Depreciation and amortization	194,844	245,495
Gain on sale of investments available-for-sale and trading securities	-161,864	-2,731,173
Gain on sale of investment in real estate	0	-480,108
Stock based compensation	98,682	10,780
Gain on sale of assets	0	-27,509
Foreign currency exchange gains	-70,971	-94,120
Changes in operating assets and liabilities:	'	'
Accounts receivable	-379,557	201,264
Interest receivable	-6,477	60,237
Inventories	7,123	120,330
Prepaid expenses	71,577	226,533
Other assets	-44,059	49,793
Accounts payable	71,045	-587,949
Accrued liabilities	4,148,276	-236,445
Cash from continuing activities	2,702,193	-4,055,439
Cash from discontinued activities	0	370,086
Net cash from operating activities	2,702,193	-3,685,353
Cash flows from investing activities	'	'
Sales proceeds of investments available-for-sale and trading securities	1,233,286	2,650,000
Sales proceeds of investment in real estate	0	2,365,017
Purchase of equipment	-106,079	-2,810
Sales proceeds of equipment	0	14,270
Cash from continuing activities	1,127,207	5,026,477
Cash from discontinued activities	0	313,201
Net cash from investing activities	1,127,207	5,339,678
Cash flows from financing activities	'	'
Principal payments on notes payable	-19,905	-1,113,477
Payments on capital lease	-101,915	-53,906
Cash from continuing activities	-121,820	-1,167,383
Cash from discontinued activities	0	0
Net cash from financing activities	-121,820	-1,167,383
Net change in cash and cash equivalents	3,707,580	486,942
Cash at beginning of period	13,585,447	10,638,217
Cash at end of period	17,293,027	11,125,159
Cash paid during the period for:	'	'
Interest	20,130	210,788
Income taxes	0	0
Non cash investing and financing activities:	'	'
Unrealized change in fair value of available-for-sale securities	2,571,312	-23,672
Purchase of equipment under capital lease	$0	$115,360

General

General	6 Months Ended
	Feb. 28, 2014
Accounting Policies [Abstract]	'
Business Description and Basis of Presentation [Text Block]	'
	General
	Dynacq Healthcare, Inc., a Nevada corporation (the “Company”), is a holding company that through its subsidiaries in the United States develops and manages general acute care hospitals that principally provide specialized surgeries. The Company through its United States subsidiaries owns and operates one general acute care hospital in Pasadena, Texas. The Company through its subsidiary in Hong Kong invests in debt and equity securities, including short-term investments in initial public offerings and pre-initial public offerings.

Basis_of_Presentation

Basis of Presentation	6 Months Ended
	Feb. 28, 2014
Organization Consolidation And Presentation Of Financial Statements [Abstract]	'
Basis of Presentation and Significant Accounting Policies [Text Block]	'
	Basis of Presentation
	The accompanying consolidated financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete consolidated financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included. All such adjustments are of a normal and recurring nature. The majority of the Company's expenses are "cost of revenue" items. Costs that could be classified as general and administrative by the Company would include the corporate office costs, including advertising and marketing expenses, which were approximately $1.0 million and $1.0 million for the three months ended February 28, 2014 and 2013, respectively, and approximately $1.9 million and $3.3 million for the six months ended February 28, 2014 and 2013, respectively. These financial statements should be read in conjunction with the audited financial statements as of August 31, 2013. Operating results for the three and six months ended February 28, 2014 are not necessarily indicative of the results that may be expected for the year ending August 31, 2014.

Reclassification

Reclassification	6 Months Ended
	Feb. 28, 2014
Reclassification [Abstract]	'
Disclosure of Reclassification Amount [Text Block]	'
	Reclassification
	Certain previously reported financial information has been reclassified to conform to the current period’s presentation. The impact of such reclassification was not significant to the prior period’s overall presentation.

Cash_and_Cash_Equivalents

Cash and Cash Equivalents	6 Months Ended
	Feb. 28, 2014
Cash And Cash Equivalents [Abstract]	'
Cash and Cash Equivalents Disclosure [Text Block]	'
	Cash and Cash Equivalents
	The Company considers all highly liquid instruments with maturities of three months or less on the date of purchase to be cash equivalents. Cash equivalents are carried at cost, which approximates fair value.

Investments_in_AvailableforSal

Investments in Available-for-Sale and Trading Securities	6 Months Ended
	Feb. 28, 2014
Investments Debt And Equity Securities [Abstract]	'
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	'
	Investments in Available-for-Sale and Trading Securities
	The Company’s investments in debt instruments (corporate and municipal bonds) are recorded at fair value based on quoted market prices that are traded in less active markets or priced using a quoted market price for similar investments or are priced using non-binding market consensus prices that can be corroborated by observable market data (Level 2). These investments are classified as available-for-sale securities. These investments are subject to default risk. Unrealized gains in the fair value are reported in accumulated other comprehensive income, net of related income tax effect. The Company regularly monitors its investment portfolio for any decline in fair value that is other than temporary and records any such impairment as an impairment loss. The determination of the gain or loss on the sale of any security is made using the specific identification method.
	The Company also invests in initial public offerings of equity securities on the Hong Kong Stock Exchange. These investments are classified as trading securities, and are carried at fair value. These investments are subject to fluctuations in the market price. During the six months ended February 28, 2014 and 2013, the Company had a net gain of $161,864 and $531,673, respectively, in these securities. During the first quarter of fiscal year 2014, the Company sold all of its trading securities and does not hold any such securities as of February 28, 2014.

Investment_in_Real_Estate_and_

Investment in Real Estate and Notes Payable	6 Months Ended
	Feb. 28, 2014
Investment In Real Estate And Notes Payable [Abstract]	'
Investment In Real Estates And Notes Payable [Text Block]	'
	Investment in Real Estate and Notes Payable
	In October 2012, the Company sold an apartment in Hong Kong, which was purchased in March 2010. The net proceeds from the sale of the apartment were $1,273,403, after repayment of the associated note payable, resulting in a gain of $480,108.
	In November 2011 and September 2010, the Company borrowed $116,339 and $65,000 as notes payable from a financial institution at an interest rate of 4.5% and 6%, which notes are to be repaid in 36 and 24 monthly installments, respectively, and are secured by specific equipment purchased at our Pasadena facility. The $65,000 note payable was fully repaid during the three months ended November 30, 2012. The Company paid down $19,905 during the six months ended February 28, 2014, and the current and long-term portions of the notes payable as of February 28, 2014 are $27,094 and $-0-, respectively.

Inventories

Inventories	6 Months Ended
	Feb. 28, 2014
Inventory Disclosure [Abstract]	'
Inventory Disclosure [Text Block]	'
	Inventories
	Inventories, consisting primarily of medical supplies, are stated at the lower of cost or market, with cost determined by use of the average cost method.

Use_of_Estimates

Use of Estimates	6 Months Ended
	Feb. 28, 2014
Use Of Estimates [Abstract]	'
Usage Of Estimates [Text Block]	'
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. The most significant of the Company’s estimates is the determination of revenue to recognize for the services the Company provides and the determination of allowances, which includes the contractual allowance and the provision for doubtful accounts. See “Revenue Recognition” below for further discussion. Actual results could differ materially from those estimates used in the preparation of these financial statements.

Discontinued_Operations

Discontinued Operations	6 Months Ended
	Feb. 28, 2014
Discontinued Operations And Disposal Groups [Abstract]	'
Disposal Groups Including Discontinued Operations Disclosure [Text Block]	'
	Discontinued Operations
	The Company classifies assets to be disposed of as held for sale or, if appropriate, discontinued operations when appropriate approvals for the disposal are made by management or the Board of Directors. Cash flows from discontinued businesses are reflected as discontinued operating, investing, and financing activities in our statement of cash flows.
	The Company closed the Garland facility on September 30, 2011, and sold it in July 2013. The Company took an impairment charge of approximately $1.1 million during the three months ended August 31, 2012, based on the sales price negotiated at that time. An additional loss of $122,975 was taken based on the final sales price during the three months ended August 31, 2013.
	The following is a summary of financial information related to our discontinued operations at the Garland facility for the three and six months ended February 28, 2013:
		Three months		Six months
		ended February		ended February
		28, 2013		28, 2013
	Net patient service revenue	$	191,333	$	402,158
	Total costs and expenses		52,225		52,515
	Operating income		139,108		349,643
	Other income (expense), net		-10,380		20,443
	Income before income taxes		128,728		370,086
	Provision for income taxes		—		—
	Total income on discontinued operations, net of taxes	$	128,728	$	370,086

Net_Income_Loss_per_Share

Net Income (Loss) per Share	6 Months Ended
	Feb. 28, 2014
Earnings Per Share [Abstract]	'
Earnings Per Share [Text Block]	'
	Net Income (Loss) per Share
	The following table presents the computation of basic and diluted income (loss) per common share attributable to the Company:
		Three months ended February 28,				Six months ended February 28,
		2014		2013		2014		2013
	Basic and diluted loss per common share:
	Numerator:
	Loss from continuing operations	$	-517,565	$	-982,871	$	-1,226,426	$	-812,567
	Less: Net (income) loss attributable to noncontrolling interest		-59		-25		-33		2,773
	Loss from continuing operations attributable to Dynacq Healthcare, Inc.		-517,624		-982,896		-1,226,459		-809,794
	Discontinued operations, net of income taxes		—		128,728		—		370,086
	Net loss attributable to Dynacq Healthcare, Inc.	$	-517,624	$	-854,168	$	-1,226,459	$	-439,708
	Denominator:
	Basic and diluted average common shares outstanding		14,418,626		14,543,626		14,436,483		14,543,626
	Basic and diluted loss per common share:
	Loss from continuing operations attributable to Dynacq Healthcare, Inc.	$	-0.04	$	-0.07	$	-0.08	$	-0.06
	Discontinued operations, net of income taxes		—		0.01		—		0.03
	Net loss attributable to Dynacq Healthcare, Inc.	$	-0.04	$	-0.06	$	-0.08	$	-0.03
	Basic net income (loss) per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of common shares outstanding for the reporting period. Diluted net income (loss) per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock. For the calculation of diluted net income (loss) per share, the basic weighted average number of shares is increased by the dilutive effect of stock options determined using the treasury stock method. However, if it is anti-dilutive, the dilutive effect of the stock options is not included in the calculation of diluted net income (loss) per share. Stock options with exercise prices exceeding current market prices that were excluded from the computation of net income (loss) per share amounted to approximately 1,069,000 shares and 2,077,000 shares for the six months ended February 28, 2014 and 2013, respectively.

Treasury_Stock

Treasury Stock	6 Months Ended
	Feb. 28, 2014
Equity [Abstract]	'
Treasury Stock [Text Block]	'
	Treasury Stock
	In September 2013, as part of a settlement agreement with a former employee, the Company received 125,000 shares of common stock of the Company previously issued to him. These shares were accounted for as treasury shares with zero cost, and were retired in the second quarter of fiscal year 2014.

Stock_Based_Compensation

Stock Based Compensation	6 Months Ended
	Feb. 28, 2014
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]	'
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	'
	Stock Based Compensation
	Year 2011 Stock Incentive Plan
	The purpose of the Year 2011 Stock Incentive Plan (“2011 Plan”) is to strengthen the Company by providing an incentive to its employees, officers, consultants and directors and to encourage them to devote their abilities and industry to the success of the Company’s business enterprise. It is intended that this purpose be achieved by extending to employees, officers, consultants and directors of the Company and its subsidiaries an added long-term incentive for high levels of performance and unusual efforts through the grant of incentive stock options, non-qualified stock options, stock appreciation rights, dividend equivalent rights, performance awards and restricted stock. The Company has reserved 15,000,000 shares of common stock for issuance under the 2011 Plan.
	On January 12, 2012, the Compensation Committee granted stock options to purchase 250,000 shares under the 2011 Plan, with an exercise price of $1.10 to the Company’s chief executive officer, Eric K. Chan. These stock options vest in annual installments of 25 percent beginning on the first anniversary date, and expire after ten years. The shares underlying these stock options are registered under the Securities Act.
	As of February 28, 2014, there remain 250,000 shares to be issued upon exercise of outstanding options, and 14,750,000 shares which can be issued under the 2011 Plan after giving effect to shares issued and canceled.
	2000 Incentive Plan
	The Company's 2000 Incentive Plan ("2000 Plan") provides for options and other stock-based awards that may be granted to eligible employees, officers, consultants and non-employee directors of the Company or its subsidiaries. The Company had reserved 5,000,000 shares of common stock for future issuance under the 2000 Plan. The 2000 Plan does not have a fixed termination date, provided that no incentive stock option can be granted subsequent to August 29, 2011. As of February 28, 2014, there remain 788,600 shares to be issued upon exercise of outstanding options, and no new stock options awards will be issued under the 2000 Plan.
	The following table summarizes the stock option activities for the six months ended February 28, 2014 (share amounts in thousands):
			Shares			Weighted Average
						Option Exercise
						Price Per Share
	Outstanding, August 31, 2013			1,097		$	2.21
	Granted			—			—
	Exercised			—			—
	Expired or canceled			-58			2.6
	Outstanding, February 28, 2014			1,039			2.18
	For the six months ended February 28, 2014 and 2013, there were no stock options exercised. The aggregate intrinsic value of the stock options outstanding as of February 28, 2014 and 2013 is $-0-, since the market price is lower than the exercise price.
	The following summarizes information related to stock options outstanding as of February 28, 2014, and related weighted average price and life information:
				Options Outstanding					Options Exercisable
	Exercise Prices			Number of Shares			Weighted Average Remaining Contractual		Number of Shares
							Life (Years)
			(Share Amounts In Thousands)
	$	1.1			250			7.9		125
	$	1.86			616			7.4		313
	$	4.9			173			0.8		173
		Total			1,039			6.4		611
	For the three months ended February 28, 2014 and 2013, stock-based compensation expense associated with the Company’s stock options was $49,341 and $44,327, respectively. For the six months ended February 28, 2014 and 2013, stock-based compensation expense associated with the Company’s stock options was $98,682 and $10,780, respectively. The total unrecognized compensation expense for outstanding stock options as of February 28, 2014 was $280,000, and will be recognized, in general, over 1.4 years.

Fair_Value_of_Financial_Instru

Fair Value of Financial Instruments	6 Months Ended
	Feb. 28, 2014
Fair Value Disclosures [Abstract]	'
Fair Value Disclosures [Text Block]	'
	Fair Value of Financial Instruments
	The fair value of financial instruments is estimated based on market trading information, where available. Absent published market values for an instrument or other assets, management uses observable market data to arrive at its estimates of fair value. Management believes that the carrying amount of cash and cash equivalents, accounts receivable and accrued liabilities approximate fair value. Fair value is defined as an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or liability. A three-level fair value hierarchy prioritizes the inputs used to measure fair value. The three levels of inputs used to measure fair value are as follows:
	Level 1	Quoted prices in active markets for identical assets or liabilities.
	Level 2	Observable inputs other than quoted prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets; quoted price for identical or similar assets and liabilities in markets that are not active; or other input that are observable or can be corroborated by observable market data.
	Level 3	Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. This includes certain pricing models, discounted cash flow methodologies and similar techniques that use significant unobservable inputs.
	The following table summarizes our financial assets and liabilities measured and reported in the Company’s statement of financial position at fair value on a recurring basis as of February 28, 2014, segregated among the appropriate levels within the fair value hierarchy:
			Quoted prices in active markets for identical		Significant other observable inputs		Significant unobservable
			(Level 1)		(Level 2)		(Level 3)
	Assets
	Investments available-for-sale		$	—	$	20,101,192	$	—
	The Company’s investments in Level 2 are in perpetual debt instruments (corporate and municipal bonds) traded on the European markets, at a cost of $7,984,646, are recorded at fair value based on quoted market prices that are traded in less active markets or priced using a quoted market price for similar investments or are priced using non-binding market consensus prices that can be corroborated by observable market data (Level 2), and there has been no change in valuation techniques for these investments (Level 2).

Foreign_Currency_Translation

Foreign Currency Translation	6 Months Ended
	Feb. 28, 2014
Foreign Currency [Abstract]	'
Foreign Currency Disclosure [Text Block]	'
	Foreign Currency Translation
	The functional currency of the Company as a whole is the U.S. Dollar. The Company has designated the U.S. Dollar as the functional currency for Sino Bond Inc. Limited, a Hong Kong corporation and wholly owned subsidiary of the Company (“Sino Bond”). The effects of foreign currency exchange adjustments are included as a component of Rent and Other Income in the Consolidated Statements of Operations.

Revenue_Recognition

Revenue Recognition	6 Months Ended
	Feb. 28, 2014
Revenue Recognition [Abstract]	'
Revenue Recognition [Text Block]	'
	Revenue Recognition
	Background
	The Company’s revenue recognition policy is significant because net patient service revenue is a primary component of its results of operations. Revenue is recognized as services are delivered. The determination of the amount of revenue to be recognized in connection with the Company’s services is subject to significant judgments and estimates, which are discussed below.
	Revenue Recognition Policy
	The Company has established billing rates for its medical services which it bills as gross revenue as services are delivered. Gross billed revenues are then reduced by the Company’s estimate of allowances, which includes the contractual allowance and the provision for doubtful accounts, to arrive at net patient service revenues. Net patient service revenues may not represent amounts ultimately collected. The Company adjusts current period revenue for differences in estimated revenue recorded in prior periods and actual cash collections.
	The following table shows gross revenues and allowances for the three and six months ended February 28, 2014 and 2013:
		Three months ended February 28,						Six months ended February 28,
		2014			2013			2014			2013
	Gross billed charges	$	6,618,079		$	4,488,742		$	13,658,418		$	9,135,745
	Allowances		4,386,692			3,050,920			9,167,784			6,179,896
	Net revenue	$	2,231,387		$	1,437,822		$	4,490,634		$	2,955,849
	Allowance percentage		66	%		68	%		67	%		68	%
	Contractual Allowance
	The Company computes its contractual allowance based on the estimated collections on its gross billed charges. The Company computes its estimate by taking into account collections received, up to 30 days after the end of the period, for the services performed and also estimating amounts collectible for the services performed within the last six months. A significant amount of our net revenue results from Texas workers' compensation claims, which are governed by the rules and regulations of the Texas Department of Workers’ Compensation (“TDWC”) and the workers’ compensation healthcare networks. If our hospital chooses to participate in a network, the amount of revenue that will be generated from workers’ compensation claims will be governed by the network contract.
	For claims arising prior to the implementation of workers’ compensation networks and out of network claims, inpatient and outpatient surgical services are either reimbursed pursuant to the Acute Care In-Patient Hospital Fee Guideline or at a "fair and reasonable" rate for services in which the fee guideline is not applicable. Starting March 1, 2008, the Texas Workers’ Compensation 2008 Acute Care Hospital Outpatient and Inpatient Facility Fee Guidelines (the “Guidelines”) became effective. Under these Guidelines, the reimbursement amounts are determined by applying the most recently adopted and effective Medicare reimbursement formula and factors; however, if the maximum allowable reimbursement for the procedure performed cannot be calculated using these Guidelines, then reimbursement is determined on a fair and reasonable basis.
	Based on these Guidelines, the reimbursement due the Company for workers’ compensation cases is lower than we previously experienced. The Company has continued accepting Texas workers’ compensation cases, and has not made any substantial changes in its focus towards such cases. Our net patient service revenue for Texas workers’ compensation cases as a percentage of gross billings has decreased primarily as a result of lower reimbursement rates for workers’ compensation procedures still being performed.
	Should we disagree with the amount of reimbursement provided by a third-party payer, we are required to pursue the medical dispute resolution (“MDR”) process at the TDWC to request proper reimbursement for services. From January 2007 to November 2008, the Company had been successful in its pursuit of collections regarding the stop-loss cases pending before the State Office of Administrative Hearings (“SOAH”), receiving positive rulings in over 90% of its claims presented for administrative determination. A 2007 district court decision upholding our interpretation of the statute as applied to the stop-loss claims was appealed by certain insurance carriers, and on November 13, 2008 the Third Court of Appeals determined that in order for a hospital to be reimbursed at 75% of its usual and customary audited charges for an inpatient admission, the hospital must not only bill at least $40,000, but also show that the admission involved unusually costly and unusually extensive services. Procedurally, the decision means that each case where a carrier raised an issue regarding whether the services provided were unusually costly or unusually extensive would be remanded to either SOAH or MDR for a case-by-case determination of whether the services provided meet these standards. As a result of the Third Court of Appeals opinion, any stop-loss cases pending at SOAH have been remanded to the TDWC since these cases have not been reviewed or decided by the two-prong standard decided by the Third Court of Appeals. The SOAH Administrative Law judges determined that the most appropriate location for these cases is the TDWC.
	A petition asking the Texas Supreme Court to review the Third Court of Appeals decision has been denied. Therefore, the Company is bound by the Third Court of Appeals decision. The Texas Supreme Court’s decision delayed final adjudication in these pending stop-loss cases. The uncertain outcome in these cases will depend on a very lengthy process. We anticipate further, lengthy litigation at the Travis County District Courts and the Texas Courts of Appeals. Because of this lengthy process and the uncertainty of recovery in these cases, collection of a material amount of funds in these pending stop-loss cases cannot be anticipated.
	Through February 2014, insurance carriers have voluntarily paid the awards in the decisions and orders issued by SOAH, plus interest, in approximately 180 cases, involving approximately $11 million in claims. In most of these cases, when the payments were made, the carriers requested refunds of the payments made in the event that the SOAH decisions and orders were reversed on appeal (which they were). Our request that the TDWC Commissioner enforce the awards which were not voluntarily paid by the carriers was refused in approximately 130 cases. As a result of the reversal of the SOAH decisions and orders, Texas Mutual Insurance Company and other carriers filed petitions in Travis County district court seeking a refund in cases in which the awards were voluntarily paid. The district court found in favor of Texas Mutual and the Company was ordered to refund approximately $4.2 million, including prejudgment interest, pending remand for a case-by-case determination of whether the services provided were unusually costly and unusually extensive. The Company did not object to the reversal and remand of the SOAH decisions and orders, but did object to the judgments ordering refunds and those judgments were appealed to the Third Court of Appeals. As part of the appeals, the Company deposited the amounts that were ordered to be refunded as cash deposits into the registry of the court in order to stay execution of the judgments ordering refunds. On June 6, 2013, the judgments ordering refunds were reversed by the Court of Appeals. The Court of Appeals held that if Texas Mutual wants a refund, it must pursue the refund demand administratively through the TDWC rather than through the district courts. Texas Mutual filed a motion for rehearing with the Court of Appeals which ultimately was denied. The Company filed motions in all 47 cases with the district court asking that the district clerk be ordered to release the deposited funds to the Company, and in January 2014, the Company received the deposits and accrued interest totaling $4.2 million.. In addition, Texas Mutual filed three additional petitions in district court for cases that were left out of the original 47. The court granted Texas Mutual’s petitions and ordered the Company to refund approximately $300,000, including prejudgment interest to Texas Mutual. These judgments were granted before the Court of Appeals reversed the district court’s original judgments. These three cases were appealed to the Court of Appeals and the funds ordered refunded were deposited with the district clerk. As with the other 47 cases, the Court of Appeals reversed the district court’s final judgments in these three cases and the Company filed motions with the district court asking that the district clerk be ordered to release the deposited funds to the Company, and in February 2014, the Company received the deposits and accrued interest totaling $300,000. During the time that the carriers’ petitions seeking refunds were pending, because of the uncertainty of the results at that time, as of February 28, 2014, the Company has accrued the total potential refund amount of $11.3 million, and an additional amount of $3.3 million in interest payable, as accrued liabilities. This includes the deposit amounts refunded back to the Company in January and February 2014. We do not anticipate that any other carriers will pursue refund demands through district court but instead will pursue them administratively through TDWC. The cases in which the SOAH decisions and orders were reversed have been or are being remanded to TDWC for determinations of whether the services provided were unusually costly and unusually extensive. Voluntary payments made pursuant to the Decisions and Orders are premature payments by the carriers and may be ordered to be refunded. After the reversal of the judgments it obtained from the district court ordering refunds, on December 4, 2013, Texas Mutual made a formal request to the Commissioner of Workers’ Compensation that he administratively order the Company to make refunds to Texas Mutual (in the same amount that was sought in the district court). The Company responded to this request on December 11, 2013, asking that it be denied. The matter is pending at this time. As to the matters remanded to TDWC and SOAH, once the Company is given the opportunity to present its evidence regarding whether the services provided were unusually costly and unusually extensive, the Company anticipates that it will prevail in many of the underlying stop-loss fee disputes and that payments refunded to the carriers will be recaptured. On March 13, 2014, a settlement conference with one self-insured entity successfully resolved the stop-loss cases in which that entity was involved. Although the Company is willing to participate in settlement negotiations, we anticipate that few, if any, other carriers are interested in doing so at this time.
	Due to the uncertainties associated with these stop-loss fee dispute cases, the Company recognized increases in the contractual allowance at our Pasadena facility of $10,254,990 during fiscal year 2011 and $149,875 during the fiscal quarter ended August 31, 2013, (and an additional contractual allowance amount of $779,583 during fiscal year 2011 and $136,542 during the fiscal quarter ended August 31, 2013, at our Garland facility, which was classified as discontinued operations). The Company has also recognized interest expense related to these refunds starting from fiscal year 2011.
	Claims regarding payment for ambulatory surgical center and hospital outpatient services remain pending at the TDWC. It is expected that these claims will be adjudicated at SOAH and possibly in the Texas district and appellate courts. The basis for reimbursement for these services made the subject of these pending cases is the determination of “fair and reasonable” charges. In 2007, we received unfavorable rulings from SOAH in all of our appeals of unfavorable decisions related to services provided in 2001 and 2002. The 179 cases, which were appealed to the Travis County district courts, challenged the constitutionality of the relevant statutory language. The Company received an unfavorable ruling in its lead case in March 2009, which ruling was appealed to and was upheld by the Third Court of Appeals on August 26, 2010. The Texas Supreme Court denied a petition asking for review of the Third Court of Appeals decision. The unfavorable interpretation by the Texas Courts of Appeal in our lead case negatively affects the recovery of additional reimbursement, not only in the lead case, but in the remaining 178 pending cases. Consequently, the Company is bound by the Third Court of Appeals’ ruling that interprets the applicable statute and fee guideline to require that the amount that will be paid to a provider must not only be at a “fair and reasonable rate” but also must “ensure the quality of medical care” and “achieve effective cost control” and be the same or less than that charged to others with an equivalent standard of living. This ruling will impact cases in which a fee guideline was not applicable, specifically all pending cases involving ambulatory surgical services provided from 2001 through 2004 as well as all pending cases involving hospital outpatient services provided prior to March 1, 2008, when the Guidelines took effect. Since the Third Court of Appeals’ unfavorable ruling, collection, if any, in these cases depends on the Company’s ability to establish the criteria in this ruling. The Company was given the opportunity to establish the criteria in approximately 80 cases, which were set for hearing on the merits from March through May 2012 and was unsuccessful. Additionally, there are several thousand ambulatory surgical center and hospital outpatient cases pending at SOAH which will be heard beginning in March, 2014. Settlement offers have been made in the vast majority of these cases and the Company has been successful in settling many of the cases in which offers were made. Settlement discussions are on-going. Even so, it is likely that hundreds, if not more than a thousand, of these cases may go to hearing at SOAH at which the Company will have the opportunity to continue to establish the criteria in the cases still pending at SOAH during the 2014 fiscal year. On March 31, 2014, 23 of the hospital outpatient cases were tried at SOAH. The parties have been given until May 2, 2014 to file closing arguments and an additional 15 days to respond to the other side’s arguments. It is not known when decisions in these 23 cases will be handed down. It is anticipated that the decisions in these cases will impact many of the other hospital outpatient cases that are pending at SOAH.
	Due to the uncertainties regarding the accounts receivable in the MDR process, the 2008 and 2010 Third Court of Appeals’ opinions and our legal counsel’s advice that settlements with insurance carriers in stop-loss cases have virtually stopped, the Company had fully reserved all accounts receivable related to the MDR process as of August 31, 2008. The Company is in active settlement negotiations with insurance carriers for ambulatory surgical center and hospital outpatient cases. Any monies collected for these MDR accounts receivable will be recorded as current period’s net patient service revenues.
	Provision for Doubtful Accounts
	Although outcomes vary, our policy is to attempt to collect amounts due from patients, including co-payments and deductibles due from patients with insurance, at the time of service while complying with all federal and state laws and regulations. In non-emergency circumstances or for elective procedures and services, it is our policy to verify insurance prior to a patient being treated; however, there are various exceptions that can occur.
	The Company computes its allowances based on the estimated collections on its gross billed charges. The Company computes its estimate of allowance, which is a combination of contractual allowance and provision for doubtful accounts, by taking into account collections received, up to 30 days after the end of the period, for the services performed and also estimating amounts collectible for the services performed within the last six months.
	Accounts receivable represent net receivables for services provided by the Company. At each balance sheet date management reviews the accounts receivable for collectibility and provides full allowance reserves for any accounts receivable deemed uncollectible.
	The allowances stated as a percentage of gross receivables at the balance sheet dates is larger than the allowance percentage used to reduce gross billed charges due to the application of partial cash collections to the outstanding gross receivable balances, without any adjustment being made to the allowances. The allowance amounts netted against gross receivables are not adjusted until such time as the final collections on an individual receivable are recognized.
	The focal point of our business is providing patient care services, including complex orthopedic and bariatric procedures. The Company pursues optimal reimbursement from third-party payers for these services. In some instances, we do not have contractual arrangements with third-party payers which provide for “prompt payment” which may result in additional time to collect the expected reimbursement.
	The collection process may also be extended due to our efforts to obtain all optimal reimbursement available to the Company. Specifically, for medical services provided to injured workers, the Company may initially receive reimbursement that may not be within the fee guidelines or regulatory guidelines mandating reimbursement. The Company reviews and pursues those particular claims that are determined to warrant additional reimbursement pursuant to the fee or regulatory guidelines. The Company's pursuit of additional reimbursement amounts that it believes are due under fee or regulatory guidelines may be accomplished through established dispute resolution procedures with applicable regulatory authorities.

Noncontrolling_Interest

Noncontrolling Interest	6 Months Ended
	Feb. 28, 2014
Noncontrolling Interest [Abstract]	'
Noncontrolling Interest Disclosure [Text Block]	'
	Noncontrolling Interest
	The equity of minority investors (minority investors are generally physician groups and other healthcare providers that perform surgeries at the Company’s facilities) in certain subsidiaries of the Company is reported on the consolidated balance sheets as noncontrolling interest. Noncontrolling interest reported in the consolidated income statements reflect the respective interests in the income or loss of the limited partnerships or limited liability companies attributable to the minority investors (equity interest ranged from 1.75% to 2.00% at February 28, 2014).

Accumulated_Other_Comprehensiv

Accumulated Other Comprehensive Income (Loss)	6 Months Ended
	Feb. 28, 2014
Equity [Abstract]	'
Comprehensive Income Note [Text Block]	'
	Accumulated Other Comprehensive Income (Loss)
	The following table summarizes the changes in accumulated other comprehensive income (loss) by component:
		Three months ended February 28,				Six months ended February 28,
		2014		2013		2014		2013
	Available-for-sale securities
	Accumulated other comprehensive income balance, beginning of period	$	11,203,250	$	7,410,633	$	9,382,334	$	8,411,128
	Other comprehensive income (loss):
	Unrealized gains, net of taxes of $-0- for all periods presented		750,396		976,823		2,571,312		2,175,828
	Reclassification adjustments for gains included in rent and other income		—		—		—		-2,199,500
	Tax provision		—		—		—		—
	Amount reclassified from accumulated other comprehensive income		—		—		—		-2,199,500
	Other comprehensive income (loss)		750,396		976,823		2,571,312		-23,672
	Accumulated other comprehensive income balance, end of period	$	11,953,646	$	8,387,456	$	11,953,646	$	8,387,456
	Foreign currency translation adjustment
	Accumulated other comprehensive income balance, beginning of period	$	—	$	—	$	—	$	8,196
	Other comprehensive income (loss):
	Unrealized gains (losses)		—		—		—		—
	Reclassification adjustments for gains included in rent and other income		—		—		—		-12,610
	Tax provision included in accrued liabilities		—		—		—		4,414
	Amount reclassified from accumulated other comprehensive income		—		—		—		-8,196
	Other comprehensive income (loss)		—		—		—		-8,196
	Accumulated other comprehensive income balance, end of period	$	—	$	—	$	—	$	—

Contingencies

Contingencies	6 Months Ended
	Feb. 28, 2014
Commitments And Contingencies Disclosure [Abstract]	'
Commitments And Contingencies Disclosure [Text Block]	'
	Contingencies
	Due to the uncertainties associated with the stop-loss fee dispute cases, the Company has accrued an amount of $11.3 million, and an additional amount of $3.3 million in interest payable, as accrued liabilities. For a detailed discussion of this, see Revenue Recognition Policy under Notes to Consolidated Financial Statements.
	The Company maintains various insurance policies that cover its Pasadena facility including occurrence medical malpractice coverage. In addition, all physicians granted privileges at the Pasadena facility are required to maintain medical malpractice insurance coverage. The Company also maintains general liability and property insurance coverage, including flood coverage. The Company does not currently maintain workers’ compensation coverage in Texas. In regard to the Employee Health Insurance Plan, the Company is self-insured with specific and aggregate re-insurance with stop-loss levels appropriate for the Company’s group size. Coverage is maintained in amounts management deems adequate.
	We do not carry director and officer liability insurance. As permitted under Nevada law and pursuant to our governing documents and indemnification agreements with certain of our officers and directors, we indemnify our directors and officers against monetary damages, including advancing expenses, to the fullest extent permitted by Nevada law.
	On May 21, 2013, Ping S. Chu and James G. Gerace (both former members of our Board of Directors), along with seven other plaintiffs, filed a lawsuit in Probate Court No. 3 of Harris County, Texas, naming as defendants Ella Y.T.C. Chan (in her individual capacity and in her capacity as Independent Executrix of the Estate of Chiu M. Chan, Deceased, our former Chief Executive Officer and director), Eric K. Chan (our current Chief Executive Officer and director), and Dynacq Healthcare, Inc. In the suit, the plaintiffs alleged that the Chan family had received improper financial benefits from us. The plaintiffs sought damages in connection with claims of breach of fiduciary duty, shareholder oppression, constructive trust and conspiracy. We, through our legal counsel, filed an answer to the original petition, and filed a motion with the Probate Court to dismiss the lawsuit. The Probate Court granted the motion and dismissed the lawsuit. On August 19, 2013, the same lawsuit was re-filed in the 151st District Court of Harris County, Texas, in the form of a counterclaim and third party intervention in a lawsuit previously filed by Ella Chan (as Executrix of the Estate of Chiu M. Chan) against Ping Chu for the return of a personal automobile of Chiu M. Chan. An additional party has joined in the counterclaim and intervention. We believe the counterclaim and intervention are without merit and intend to vigorously defend ourselves in the suit.
	The Company is routinely involved in litigation and administrative proceedings that are incidental to its business. Specifically, all judicial review of unsatisfactory determinations of reimbursement amounts due us for our Texas facilities’ fees must be made in the district courts of Travis County, Texas in what can often be a lengthy procedure.

Recent_Accounting_Pronouncemen

Recent Accounting Pronouncements	6 Months Ended
	Feb. 28, 2014
Accounting Changes And Error Corrections [Abstract]	'
New Accounting Pronouncements and Changes in Accounting Principles [Text Block]	'
	Recent Accounting Pronouncements
	No recent accounting pronouncements or other authoritative guidance has been issued that management considers likely to have a material impact on our consolidated financial statements.

Industry_Segments_and_Geograph

Industry Segments and Geographic Information	6 Months Ended
	Feb. 28, 2014
Segment Reporting [Abstract]	'
Segment Reporting Disclosure [Text Block]	'
	Industry Segments and Geographic Information
	The Industry Segment “U.S. Division” comprises of the Company’s Pasadena facility. The Company at the present time has the U.S. Division and the Corporate Division.
	Certain previously reported financial information has been reclassified to conform to the current period’s presentation.
	Corporate Division
	The Company closed the Garland facility on September 30, 2011, and sold it in July 2013. The Company took an impairment charge of approximately $1.1 million during the three months ended August 31, 2012, based on the sales price negotiated at that time. An additional loss of $122,975 was taken based on the final sales price during the three months ended August 31, 2013.
	The Company organized Sino Bond to hold and manage investments in Hong Kong. Sino Bond invests in debt instruments (corporate and municipal) and equity securities in Europe and Asia, including initial public offerings and pre-initial public offerings. The Company invests in various marketable securities. During the three months ended November 30, 2012, one particular security was called on which the Company had a gain of approximately $2.2 million. As of February 28, 2014, the balance of these securities is valued at approximately $20.1 million. During the six months ended February 28, 2014 and 2013, the Company also traded in initial public offerings of equity securities on the Hong Kong Stock Exchange and had a net gain of $161,864 and $531,673, respectively. During the first quarter of fiscal year 2014, the Company sold all of its trading securities and does not hold any such securities as of February 28, 2014.
	The Corporate Division includes interest and other income related to its investments in securities, corporate personnel compensation expenses, and general and administrative expenses. Such expenses and income are not allocated to our operating division, as they relate to our general corporate activities.
	We generally evaluate performance based on profit or loss from operations before income taxes and non-recurring charges and other criteria. The accounting policies of the reportable segments are the same as those described in the summary of significant accounting policies. There are no transfers between segments.
	Summarized financial information concerning the business segments from continuing operations is as follows:
		Three months ended February 28,				Six months ended February 28,
		2014		2013		2014		2013
	Revenues from external customers
	Net patient service revenues
	U.S. Division	$	2,231,387	$	1,437,822	$	4,490,634	$	2,955,849
	Corporate		—		—		—		—
	Consolidated	$	2,231,387	$	1,437,822	$	4,490,634	$	2,955,849
	Income (loss) before taxes and discontinued operations
	U.S. Division	$	25,532	$	-782,269	$	-352,426	$	-1,482,777
	Corporate		-543,097		-200,602		-874,000		670,210
	Consolidated	$	-517,565	$	-982,871	$	-1,226,426	$	-812,567
		February 28, 2014		August 31, 2013
	Total Assets
	U.S. Division	$	14,579,640	$	9,924,501
	Corporate		32,597,756		31,711,826
	Consolidated	$	47,177,396	$	41,636,327

Significant_Accounting_Policie

Significant Accounting Policies (Policies)

6 Months Ended

Feb. 28, 2014

Accounting Policies [Abstract]

'

Basis of Accounting, Policy [Policy Text Block]

'

Basis of Presentation

The accompanying consolidated financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete consolidated financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included. All such adjustments are of a normal and recurring nature. The majority of the Company's expenses are "cost of revenue" items. Costs that could be classified as general and administrative by the Company would include the corporate office costs, including advertising and marketing expenses, which were approximately $1.0 million and $1.0 million for the three months ended February 28, 2014 and 2013, respectively, and approximately $1.9 million and $3.3 million for the six months ended February 28, 2014 and 2013, respectively. These financial statements should be read in conjunction with the audited financial statements as of August 31, 2013. Operating results for the three and six months ended February 28, 2014 are not necessarily indicative of the results that may be expected for the year ending August 31, 2014.

Reclassification, Policy [Policy Text Block]

'

Reclassification

Certain previously reported financial information has been reclassified to conform to the current period’s presentation. The impact of such reclassification was not significant to the prior period’s overall presentation.

Cash and Cash Equivalents, Policy [Policy Text Block]

'

Cash and Cash Equivalents

The Company considers all highly liquid instruments with maturities of three months or less on the date of purchase to be cash equivalents. Cash equivalents are carried at cost, which approximates fair value.

Marketable Securities, Policy [Policy Text Block]

'

Investments in Available-for-Sale and Trading Securities

The Company’s investments in debt instruments (corporate and municipal bonds) are recorded at fair value based on quoted market prices that are traded in less active markets or priced using a quoted market price for similar investments or are priced using non-binding market consensus prices that can be corroborated by observable market data (Level 2). These investments are classified as available-for-sale securities. These investments are subject to default risk. Unrealized gains in the fair value are reported in accumulated other comprehensive income, net of related income tax effect. The Company regularly monitors its investment portfolio for any decline in fair value that is other than temporary and records any such impairment as an impairment loss. The determination of the gain or loss on the sale of any security is made using the specific identification method.

The Company also invests in initial public offerings of equity securities on the Hong Kong Stock Exchange. These investments are classified as trading securities, and are carried at fair value. These investments are subject to fluctuations in the market price. During the six months ended February 28, 2014 and 2013, the Company had a net gain of $161,864 and $531,673, respectively, in these securities. During the first quarter of fiscal year 2014, the Company sold all of its trading securities and does not hold any such securities as of February 28, 2014.

Investment In Real Estates And Notes Payable [Policy Text Block]

'

Investment in Real Estate and Notes Payable

In October 2012, the Company sold an apartment in Hong Kong, which was purchased in March 2010. The net proceeds from the sale of the apartment were $1,273,403, after repayment of the associated note payable, resulting in a gain of $480,108.

In November 2011 and September 2010, the Company borrowed $116,339 and $65,000 as notes payable from a financial institution at an interest rate of 4.5% and 6%, which notes are to be repaid in 36 and 24 monthly installments, respectively, and are secured by specific equipment purchased at our Pasadena facility. The $65,000 note payable was fully repaid during the three months ended November 30, 2012. The Company paid down $19,905 during the six months ended February 28, 2014, and the current and long-term portions of the notes payable as of February 28, 2014 are $27,094 and $-0-, respectively.

Inventory, Policy [Policy Text Block]

'

Inventories

Inventories, consisting primarily of medical supplies, are stated at the lower of cost or market, with cost determined by use of the average cost method.

Use of Estimates, Policy [Policy Text Block]

'

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. The most significant of the Company’s estimates is the determination of revenue to recognize for the services the Company provides and the determination of allowances, which includes the contractual allowance and the provision for doubtful accounts. See “Revenue Recognition” below for further discussion. Actual results could differ materially from those estimates used in the preparation of these financial statements.

Fair Value of Financial Instruments, Policy [Policy Text Block]

'

Fair Value of Financial Instruments

The fair value of financial instruments is estimated based on market trading information, where available. Absent published market values for an instrument or other assets, management uses observable market data to arrive at its estimates of fair value. Management believes that the carrying amount of cash and cash equivalents, accounts receivable and accrued liabilities approximate fair value. Fair value is defined as an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or liability. A three-level fair value hierarchy prioritizes the inputs used to measure fair value. The three levels of inputs used to measure fair value are as follows:

Level 1

Quoted prices in active markets for identical assets or liabilities.

Level 2

Observable inputs other than quoted prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets; quoted price for identical or similar assets and liabilities in markets that are not active; or other input that are observable or can be corroborated by observable market data.

Level 3

Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. This includes certain pricing models, discounted cash flow methodologies and similar techniques that use significant unobservable inputs.

The following table summarizes our financial assets and liabilities measured and reported in the Company’s statement of financial position at fair value on a recurring basis as of February 28, 2014, segregated among the appropriate levels within the fair value hierarchy:

Quoted prices in active markets for identical

Significant other observable inputs

Significant unobservable

(Level 1)

(Level 2)

(Level 3)

Assets

Investments available-for-sale

$

—

$

20,101,192

$

—

The Company’s investments in Level 2 are in perpetual debt instruments (corporate and municipal bonds) traded on the European markets, at a cost of $7,984,646, are recorded at fair value based on quoted market prices that are traded in less active markets or priced using a quoted market price for similar investments or are priced using non-binding market consensus prices that can be corroborated by observable market data (Level 2), and there has been no change in valuation techniques for these investments (Level 2).

Revenue Recognition, Policy [Policy Text Block]

'

Revenue Recognition

Background

The Company’s revenue recognition policy is significant because net patient service revenue is a primary component of its results of operations. Revenue is recognized as services are delivered. The determination of the amount of revenue to be recognized in connection with the Company’s services is subject to significant judgments and estimates, which are discussed below.

Revenue Recognition Policy

The Company has established billing rates for its medical services which it bills as gross revenue as services are delivered. Gross billed revenues are then reduced by the Company’s estimate of allowances, which includes the contractual allowance and the provision for doubtful accounts, to arrive at net patient service revenues. Net patient service revenues may not represent amounts ultimately collected. The Company adjusts current period revenue for differences in estimated revenue recorded in prior periods and actual cash collections.

The following table shows gross revenues and allowances for the three and six months ended February 28, 2014 and 2013:

Three months ended February 28,

Six months ended February 28,

2014

2013

2014

2013

Gross billed charges

$

6,618,079

$

4,488,742

$

13,658,418

$

9,135,745

Allowances

4,386,692

3,050,920

9,167,784

6,179,896

Net revenue

$

2,231,387

$

1,437,822

$

4,490,634

$

2,955,849

Allowance percentage

66

%

68

%

67

%

68

%

Contractual Allowance

The Company computes its contractual allowance based on the estimated collections on its gross billed charges. The Company computes its estimate by taking into account collections received, up to 30 days after the end of the period, for the services performed and also estimating amounts collectible for the services performed within the last six months. A significant amount of our net revenue results from Texas workers' compensation claims, which are governed by the rules and regulations of the Texas Department of Workers’ Compensation (“TDWC”) and the workers’ compensation healthcare networks. If our hospital chooses to participate in a network, the amount of revenue that will be generated from workers’ compensation claims will be governed by the network contract.

For claims arising prior to the implementation of workers’ compensation networks and out of network claims, inpatient and outpatient surgical services are either reimbursed pursuant to the Acute Care In-Patient Hospital Fee Guideline or at a "fair and reasonable" rate for services in which the fee guideline is not applicable. Starting March 1, 2008, the Texas Workers’ Compensation 2008 Acute Care Hospital Outpatient and Inpatient Facility Fee Guidelines (the “Guidelines”) became effective. Under these Guidelines, the reimbursement amounts are determined by applying the most recently adopted and effective Medicare reimbursement formula and factors; however, if the maximum allowable reimbursement for the procedure performed cannot be calculated using these Guidelines, then reimbursement is determined on a fair and reasonable basis.

Based on these Guidelines, the reimbursement due the Company for workers’ compensation cases is lower than we previously experienced. The Company has continued accepting Texas workers’ compensation cases, and has not made any substantial changes in its focus towards such cases. Our net patient service revenue for Texas workers’ compensation cases as a percentage of gross billings has decreased primarily as a result of lower reimbursement rates for workers’ compensation procedures still being performed.

Should we disagree with the amount of reimbursement provided by a third-party payer, we are required to pursue the medical dispute resolution (“MDR”) process at the TDWC to request proper reimbursement for services. From January 2007 to November 2008, the Company had been successful in its pursuit of collections regarding the stop-loss cases pending before the State Office of Administrative Hearings (“SOAH”), receiving positive rulings in over 90% of its claims presented for administrative determination. A 2007 district court decision upholding our interpretation of the statute as applied to the stop-loss claims was appealed by certain insurance carriers, and on November 13, 2008 the Third Court of Appeals determined that in order for a hospital to be reimbursed at 75% of its usual and customary audited charges for an inpatient admission, the hospital must not only bill at least $40,000, but also show that the admission involved unusually costly and unusually extensive services. Procedurally, the decision means that each case where a carrier raised an issue regarding whether the services provided were unusually costly or unusually extensive would be remanded to either SOAH or MDR for a case-by-case determination of whether the services provided meet these standards. As a result of the Third Court of Appeals opinion, any stop-loss cases pending at SOAH have been remanded to the TDWC since these cases have not been reviewed or decided by the two-prong standard decided by the Third Court of Appeals. The SOAH Administrative Law judges determined that the most appropriate location for these cases is the TDWC.

A petition asking the Texas Supreme Court to review the Third Court of Appeals decision has been denied. Therefore, the Company is bound by the Third Court of Appeals decision. The Texas Supreme Court’s decision delayed final adjudication in these pending stop-loss cases. The uncertain outcome in these cases will depend on a very lengthy process. We anticipate further, lengthy litigation at the Travis County District Courts and the Texas Courts of Appeals. Because of this lengthy process and the uncertainty of recovery in these cases, collection of a material amount of funds in these pending stop-loss cases cannot be anticipated.

Through February 2014, insurance carriers have voluntarily paid the awards in the decisions and orders issued by SOAH, plus interest, in approximately 180 cases, involving approximately $11 million in claims. In most of these cases, when the payments were made, the carriers requested refunds of the payments made in the event that the SOAH decisions and orders were reversed on appeal (which they were). Our request that the TDWC Commissioner enforce the awards which were not voluntarily paid by the carriers was refused in approximately 130 cases. As a result of the reversal of the SOAH decisions and orders, Texas Mutual Insurance Company and other carriers filed petitions in Travis County district court seeking a refund in cases in which the awards were voluntarily paid. The district court found in favor of Texas Mutual and the Company was ordered to refund approximately $4.2 million, including prejudgment interest, pending remand for a case-by-case determination of whether the services provided were unusually costly and unusually extensive. The Company did not object to the reversal and remand of the SOAH decisions and orders, but did object to the judgments ordering refunds and those judgments were appealed to the Third Court of Appeals. As part of the appeals, the Company deposited the amounts that were ordered to be refunded as cash deposits into the registry of the court in order to stay execution of the judgments ordering refunds. On June 6, 2013, the judgments ordering refunds were reversed by the Court of Appeals. The Court of Appeals held that if Texas Mutual wants a refund, it must pursue the refund demand administratively through the TDWC rather than through the district courts. Texas Mutual filed a motion for rehearing with the Court of Appeals which ultimately was denied. The Company filed motions in all 47 cases with the district court asking that the district clerk be ordered to release the deposited funds to the Company, and in January 2014, the Company received the deposits and accrued interest totaling $4.2 million.. In addition, Texas Mutual filed three additional petitions in district court for cases that were left out of the original 47. The court granted Texas Mutual’s petitions and ordered the Company to refund approximately $300,000, including prejudgment interest to Texas Mutual. These judgments were granted before the Court of Appeals reversed the district court’s original judgments. These three cases were appealed to the Court of Appeals and the funds ordered refunded were deposited with the district clerk. As with the other 47 cases, the Court of Appeals reversed the district court’s final judgments in these three cases and the Company filed motions with the district court asking that the district clerk be ordered to release the deposited funds to the Company, and in February 2014, the Company received the deposits and accrued interest totaling $300,000. During the time that the carriers’ petitions seeking refunds were pending, because of the uncertainty of the results at that time, as of February 28, 2014, the Company has accrued the total potential refund amount of $11.3 million, and an additional amount of $3.3 million in interest payable, as accrued liabilities. This includes the deposit amounts refunded back to the Company in January and February 2014. We do not anticipate that any other carriers will pursue refund demands through district court but instead will pursue them administratively through TDWC. The cases in which the SOAH decisions and orders were reversed have been or are being remanded to TDWC for determinations of whether the services provided were unusually costly and unusually extensive. Voluntary payments made pursuant to the Decisions and Orders are premature payments by the carriers and may be ordered to be refunded. After the reversal of the judgments it obtained from the district court ordering refunds, on December 4, 2013, Texas Mutual made a formal request to the Commissioner of Workers’ Compensation that he administratively order the Company to make refunds to Texas Mutual (in the same amount that was sought in the district court). The Company responded to this request on December 11, 2013, asking that it be denied. The matter is pending at this time. As to the matters remanded to TDWC and SOAH, once the Company is given the opportunity to present its evidence regarding whether the services provided were unusually costly and unusually extensive, the Company anticipates that it will prevail in many of the underlying stop-loss fee disputes and that payments refunded to the carriers will be recaptured. On March 13, 2014, a settlement conference with one self-insured entity successfully resolved the stop-loss cases in which that entity was involved. Although the Company is willing to participate in settlement negotiations, we anticipate that few, if any, other carriers are interested in doing so at this time.

Due to the uncertainties associated with these stop-loss fee dispute cases, the Company recognized increases in the contractual allowance at our Pasadena facility of $10,254,990 during fiscal year 2011 and $149,875 during the fiscal quarter ended August 31, 2013, (and an additional contractual allowance amount of $779,583 during fiscal year 2011 and $136,542 during the fiscal quarter ended August 31, 2013, at our Garland facility, which was classified as discontinued operations). The Company has also recognized interest expense related to these refunds starting from fiscal year 2011.

Claims regarding payment for ambulatory surgical center and hospital outpatient services remain pending at the TDWC. It is expected that these claims will be adjudicated at SOAH and possibly in the Texas district and appellate courts. The basis for reimbursement for these services made the subject of these pending cases is the determination of “fair and reasonable” charges. In 2007, we received unfavorable rulings from SOAH in all of our appeals of unfavorable decisions related to services provided in 2001 and 2002. The 179 cases, which were appealed to the Travis County district courts, challenged the constitutionality of the relevant statutory language. The Company received an unfavorable ruling in its lead case in March 2009, which ruling was appealed to and was upheld by the Third Court of Appeals on August 26, 2010. The Texas Supreme Court denied a petition asking for review of the Third Court of Appeals decision. The unfavorable interpretation by the Texas Courts of Appeal in our lead case negatively affects the recovery of additional reimbursement, not only in the lead case, but in the remaining 178 pending cases. Consequently, the Company is bound by the Third Court of Appeals’ ruling that interprets the applicable statute and fee guideline to require that the amount that will be paid to a provider must not only be at a “fair and reasonable rate” but also must “ensure the quality of medical care” and “achieve effective cost control” and be the same or less than that charged to others with an equivalent standard of living. This ruling will impact cases in which a fee guideline was not applicable, specifically all pending cases involving ambulatory surgical services provided from 2001 through 2004 as well as all pending cases involving hospital outpatient services provided prior to March 1, 2008, when the Guidelines took effect. Since the Third Court of Appeals’ unfavorable ruling, collection, if any, in these cases depends on the Company’s ability to establish the criteria in this ruling. The Company was given the opportunity to establish the criteria in approximately 80 cases, which were set for hearing on the merits from March through May 2012 and was unsuccessful. Additionally, there are several thousand ambulatory surgical center and hospital outpatient cases pending at SOAH which will be heard beginning in March, 2014. Settlement offers have been made in the vast majority of these cases and the Company has been successful in settling many of the cases in which offers were made. Settlement discussions are on-going. Even so, it is likely that hundreds, if not more than a thousand, of these cases may go to hearing at SOAH at which the Company will have the opportunity to continue to establish the criteria in the cases still pending at SOAH during the 2014 fiscal year. On March 31, 2014, 23 of the hospital outpatient cases were tried at SOAH. The parties have been given until May 2, 2014 to file closing arguments and an additional 15 days to respond to the other side’s arguments. It is not known when decisions in these 23 cases will be handed down. It is anticipated that the decisions in these cases will impact many of the other hospital outpatient cases that are pending at SOAH.

Due to the uncertainties regarding the accounts receivable in the MDR process, the 2008 and 2010 Third Court of Appeals’ opinions and our legal counsel’s advice that settlements with insurance carriers in stop-loss cases have virtually stopped, the Company had fully reserved all accounts receivable related to the MDR process as of August 31, 2008. The Company is in active settlement negotiations with insurance carriers for ambulatory surgical center and hospital outpatient cases. Any monies collected for these MDR accounts receivable will be recorded as current period’s net patient service revenues.

Provision for Doubtful Accounts

Although outcomes vary, our policy is to attempt to collect amounts due from patients, including co-payments and deductibles due from patients with insurance, at the time of service while complying with all federal and state laws and regulations. In non-emergency circumstances or for elective procedures and services, it is our policy to verify insurance prior to a patient being treated; however, there are various exceptions that can occur.

The Company computes its allowances based on the estimated collections on its gross billed charges. The Company computes its estimate of allowance, which is a combination of contractual allowance and provision for doubtful accounts, by taking into account collections received, up to 30 days after the end of the period, for the services performed and also estimating amounts collectible for the services performed within the last six months.

Accounts receivable represent net receivables for services provided by the Company. At each balance sheet date management reviews the accounts receivable for collectibility and provides full allowance reserves for any accounts receivable deemed uncollectible.

The allowances stated as a percentage of gross receivables at the balance sheet dates is larger than the allowance percentage used to reduce gross billed charges due to the application of partial cash collections to the outstanding gross receivable balances, without any adjustment being made to the allowances. The allowance amounts netted against gross receivables are not adjusted until such time as the final collections on an individual receivable are recognized.

The focal point of our business is providing patient care services, including complex orthopedic and bariatric procedures. The Company pursues optimal reimbursement from third-party payers for these services. In some instances, we do not have contractual arrangements with third-party payers which provide for “prompt payment” which may result in additional time to collect the expected reimbursement.

The collection process may also be extended due to our efforts to obtain all optimal reimbursement available to the Company. Specifically, for medical services provided to injured workers, the Company may initially receive reimbursement that may not be within the fee guidelines or regulatory guidelines mandating reimbursement. The Company reviews and pursues those particular claims that are determined to warrant additional reimbursement pursuant to the fee or regulatory guidelines. The Company's pursuit of additional reimbursement amounts that it believes are due under fee or regulatory guidelines may be accomplished through established dispute resolution procedures with applicable regulatory authorities.

New Accounting Pronouncements, Policy [Policy Text Block]

'

Recent Accounting Pronouncements

No recent accounting pronouncements or other authoritative guidance has been issued that management considers likely to have a material impact on our consolidated financial statements.

Discontinued_Operations_Tables

Discontinued Operations (Tables)	6 Months Ended
	Feb. 28, 2014
Discontinued Operations And Disposal Groups [Abstract]	'
Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures [Table Text Block]	'
	The following is a summary of financial information related to our discontinued operations at the Garland facility for the three and six months ended February 28, 2013:
		Three months		Six months
		ended February		ended February
		28, 2013		28, 2013
	Net patient service revenue	$	191,333	$	402,158
	Total costs and expenses		52,225		52,515
	Operating income		139,108		349,643
	Other income (expense), net		-10,380		20,443
	Income before income taxes		128,728		370,086
	Provision for income taxes		—		—
	Total income on discontinued operations, net of taxes	$	128,728	$	370,086

Net_Income_Loss_per_Share_Tabl

Net Income (Loss) per Share (Tables)	6 Months Ended
	Feb. 28, 2014
Earnings Per Share [Abstract]	'
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	'
	The following table presents the computation of basic and diluted income (loss) per common share attributable to the Company:
		Three months ended February 28,				Six months ended February 28,
		2014		2013		2014		2013
	Basic and diluted loss per common share:
	Numerator:
	Loss from continuing operations	$	-517,565	$	-982,871	$	-1,226,426	$	-812,567
	Less: Net (income) loss attributable to noncontrolling interest		-59		-25		-33		2,773
	Loss from continuing operations attributable to Dynacq Healthcare, Inc.		-517,624		-982,896		-1,226,459		-809,794
	Discontinued operations, net of income taxes		—		128,728		—		370,086
	Net loss attributable to Dynacq Healthcare, Inc.	$	-517,624	$	-854,168	$	-1,226,459	$	-439,708
	Denominator:
	Basic and diluted average common shares outstanding		14,418,626		14,543,626		14,436,483		14,543,626
	Basic and diluted loss per common share:
	Loss from continuing operations attributable to Dynacq Healthcare, Inc.	$	-0.04	$	-0.07	$	-0.08	$	-0.06
	Discontinued operations, net of income taxes		—		0.01		—		0.03
	Net loss attributable to Dynacq Healthcare, Inc.	$	-0.04	$	-0.06	$	-0.08	$	-0.03

Stock_Based_Compensation_Table

Stock Based Compensation (Tables)	6 Months Ended
	Feb. 28, 2014
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]	'
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	'
	The following table summarizes the stock option activities for the six months ended February 28, 2014 (share amounts in thousands):
			Shares			Weighted Average
						Option Exercise
						Price Per Share
	Outstanding, August 31, 2013			1,097		$	2.21
	Granted			—			—
	Exercised			—			—
	Expired or canceled			-58			2.6
	Outstanding, February 28, 2014			1,039			2.18
Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]	'
	The following summarizes information related to stock options outstanding as of February 28, 2014, and related weighted average price and life information:
				Options Outstanding					Options Exercisable
	Exercise Prices			Number of Shares			Weighted Average Remaining Contractual		Number of Shares
							Life (Years)
			(Share Amounts In Thousands)
	$	1.1			250			7.9		125
	$	1.86			616			7.4		313
	$	4.9			173			0.8		173
		Total			1,039			6.4		611

Fair_Value_of_Financial_Instru1

Fair Value of Financial Instruments (Tables)	6 Months Ended
	Feb. 28, 2014
Fair Value Disclosures [Abstract]	'
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	'
	The following table summarizes our financial assets and liabilities measured and reported in the Company’s statement of financial position at fair value on a recurring basis as of February 28, 2014, segregated among the appropriate levels within the fair value hierarchy:
		Quoted prices in active markets for identical		Significant other observable inputs		Significant unobservable
		(Level 1)		(Level 2)		(Level 3)
	Assets
	Investments available-for-sale	$	—	$	20,101,192	$	—

Revenue_Recognition_Tables

Revenue Recognition (Tables)	6 Months Ended
	Feb. 28, 2014
Revenue Recognition [Abstract]	'
Schedule Of Gross Revenues And Contractual Allowance [Table Text Block]	'
	The following table shows gross revenues and allowances for the three and six months ended February 28, 2014 and 2013:
		Three months ended February 28,						Six months ended February 28,
		2014			2013			2014			2013
	Gross billed charges	$	6,618,079		$	4,488,742		$	13,658,418		$	9,135,745
	Allowances		4,386,692			3,050,920			9,167,784			6,179,896
	Net revenue	$	2,231,387		$	1,437,822		$	4,490,634		$	2,955,849
	Allowance percentage		66	%		68	%		67	%		68	%

Accumulated_Other_Comprehensiv1

Accumulated Other Comprehensive Income (Loss) (Tables)	6 Months Ended
	Feb. 28, 2014
Equity [Abstract]	'
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	'
	Accumulated Other Comprehensive Income (Loss)
	The following table summarizes the changes in accumulated other comprehensive income (loss) by component:
		Three months ended February 28,				Six months ended February 28,
		2014		2013		2014		2013
	Available-for-sale securities
	Accumulated other comprehensive income balance, beginning of period	$	11,203,250	$	7,410,633	$	9,382,334	$	8,411,128
	Other comprehensive income (loss):
	Unrealized gains, net of taxes of $-0- for all periods presented		750,396		976,823		2,571,312		2,175,828
	Reclassification adjustments for gains included in rent and other income		—		—		—		-2,199,500
	Tax provision		—		—		—		—
	Amount reclassified from accumulated other comprehensive income		—		—		—		-2,199,500
	Other comprehensive income (loss)		750,396		976,823		2,571,312		-23,672
	Accumulated other comprehensive income balance, end of period	$	11,953,646	$	8,387,456	$	11,953,646	$	8,387,456
	Foreign currency translation adjustment
	Accumulated other comprehensive income balance, beginning of period	$	—	$	—	$	—	$	8,196
	Other comprehensive income (loss):
	Unrealized gains (losses)		—		—		—		—
	Reclassification adjustments for gains included in rent and other income		—		—		—		-12,610
	Tax provision included in accrued liabilities		—		—		—		4,414
	Amount reclassified from accumulated other comprehensive income		—		—		—		-8,196
	Other comprehensive income (loss)		—		—		—		-8,196
	Accumulated other comprehensive income balance, end of period	$	—	$	—	$	—	$	—

Industry_Segments_and_Geograph1

Industry Segments and Geographic Information (Tables)	6 Months Ended
	Feb. 28, 2014
Segment Reporting [Abstract]	'
Reconciliation of Revenue from Segments to Consolidated [Table Text Block]	'
	Summarized financial information concerning the business segments from continuing operations is as follows:
		Three months ended February 28,				Six months ended February 28,
		2014		2013		2014		2013
	Revenues from external customers
	Net patient service revenues
	U.S. Division	$	2,231,387	$	1,437,822	$	4,490,634	$	2,955,849
	Corporate		—		—		—		—
	Consolidated	$	2,231,387	$	1,437,822	$	4,490,634	$	2,955,849
	Income (loss) before taxes and discontinued operations
	U.S. Division	$	25,532	$	-782,269	$	-352,426	$	-1,482,777
	Corporate		-543,097		-200,602		-874,000		670,210
	Consolidated	$	-517,565	$	-982,871	$	-1,226,426	$	-812,567
Reconciliation of Assets from Segment to Consolidated [Table Text Block]	'
		February 28, 2014		August 31, 2013
	Total Assets
	U.S. Division	$	14,579,640	$	9,924,501
	Corporate		32,597,756		31,711,826
	Consolidated	$	47,177,396	$	41,636,327

Basis_of_Presentation_Details_

Basis of Presentation (Details Textual) (USD $)	3 Months Ended		6 Months Ended
In Millions, unless otherwise specified	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014	Feb. 28, 2013
Basis Of Presentation [Line Items]	'	'	'	'
Corporate Office Costs	$1	$1	$1.90	$3.30

Investments_in_AvailableforSal1

Investments in Available-for-Sale and Trading Securities (Details Textual) (USD $)	6 Months Ended
	Feb. 28, 2014	Feb. 28, 2013
Investment Securities [Line Items]	'	'
Trading Securities Realized Gain Loss	$161,864	$531,673
HONG KONG [Member]	'	'
Investment Securities [Line Items]	'	'
Trading Securities Realized Gain Loss	$161,864	$531,673

Investment_in_Real_Estate_and_1

Investment in Real Estate and Notes Payable (Details Textual) (USD $)	1 Months Ended			3 Months Ended	6 Months Ended
	Oct. 31, 2012	Nov. 30, 2011	Sep. 30, 2010	Nov. 30, 2012	Feb. 28, 2014	Feb. 28, 2013
Schedule Of Investments In Real Estate [Line Items]	'	'	'	'	'	'
Proceeds from Sale of Real Estate	$1,273,403	'	'	'	'	'
Gains Losses On Sales Of Investment Real Estate	480,108	'	'	'	0	480,108
Secured Debt	'	116,339	65,000	'	'	'
Notes Payable Secured By Equipment At Interest Rate	'	4.50%	6.00%	'	'	'
Notes Payable Repayment Period	'	'36 months	'24 months	'	'	'
Repayments of Long-term Debt, Total	'	'	'	65,000	'	'
Repayments Of Notes Payable Secured By Equipment	'	'	'	'	19,905	'
Notes Payable Secured By Equipment Amount Outstanding Current	'	'	'	'	27,094	'
Notes Payable Secured By Equipment Amount Outstanding Non Current	'	'	'	'	$0	'

Discontinued_Operations_Detail

Discontinued Operations (Details) (USD $)	3 Months Ended	6 Months Ended
	Feb. 28, 2013	Feb. 28, 2014	Feb. 28, 2013
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]	'	'	'
Net patient service revenue	$191,333	'	$402,158
Total costs and expenses	52,225	'	52,515
Operating income	139,108	'	349,643
Other income (expense), net	-10,380	'	20,443
Income before income taxes	128,728	'	370,086
Provision for income taxes	0	'	0
Total income on discontinued operations, net of taxes	$128,728	$0	$370,086

Discontinued_Operations_Detail1

Discontinued Operations (Details Textual) (USD $)	3 Months Ended
	Aug. 31, 2012	Aug. 31, 2013
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]	'	'
Disposal Group Impairment Charge	$1,100,000	'
Assets of Disposal Group, Including Discontinued Operation	'	$122,975

Net_Income_Loss_per_Share_Deta

Net Income (Loss) per Share (Details) (USD $)	3 Months Ended		6 Months Ended
	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014	Feb. 28, 2013
Numerator:	'	'	'	'
Loss from continuing operations	($517,565)	($982,871)	($1,226,426)	($812,567)
Less: Net (income) loss attributable to noncontrolling interest	-59	-25	-33	2,773
Loss from continuing operations attributable to Dynacq Healthcare, Inc.	-517,624	-982,896	-1,226,459	-809,794
Discontinued operations, net of income taxes	0	128,728	0	370,086
Net loss attributable to Dynacq Healthcare, Inc.	($517,624)	($854,168)	($1,226,459)	($439,708)
Denominator:	'	'	'	'
Basic and diluted average common shares outstanding	14,418,626	14,543,626	14,436,483	14,543,626
Basic and diluted loss per common share:	'	'	'	'
Loss from continuing operations attributable to Dynacq Healthcare, Inc.	($0.04)	($0.07)	($0.08)	($0.06)
Discontinued operations, net of income taxes	$0	$0.01	$0	$0.03
Net loss attributable to Dynacq Healthcare, Inc.	($0.04)	($0.06)	($0.08)	($0.03)

Net_Income_Loss_per_Share_Deta1

Net Income (Loss) per Share (Details Textual)	6 Months Ended
	Feb. 28, 2014	Feb. 28, 2013
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'
Stock options with exercise prices exceeding current market prices	1,069,000	2,077,000

Treasury_Stock_Details_Textual

Treasury Stock (Details Textual) (USD $)	1 Months Ended	3 Months Ended
	Sep. 30, 2013	Feb. 28, 2014
Treasury Stock [Line Items]	'	'
Treasury Stock, Shares, Acquired	125,000	'
Treasury Stock, Value, Acquired, Cost Method	'	$0

Stock_Based_Compensation_Detai

Stock Based Compensation (Details) (USD $)	6 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Feb. 28, 2014	Feb. 28, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Shares Outstanding, Beginning balance	1,097	'
Shares, Granted	0	'
Shares, Exercised	0	0
Shares, Expired or canceled	-58	'
Shares Outstanding, Ending balance	1,039	'
Weighted Average Option Exercise Price Per Share Outstanding, Beginning balance	$2.21	'
Weighted Average Option Exercise Price Per Share, Granted	$0	'
Weighted Average Option Exercise Price Per Share, Exercised	$0	$0
Weighted Average Option Exercise Price Per Share, Expired or canceled	$2.60	'
Weighted Average Option Exercise Price Per Share, Ending balance	$2.18	'

Stock_Based_Compensation_Detai1

Stock Based Compensation (Details 1) (USD $)	6 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Feb. 28, 2014
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'
Options Outstanding, Shares	1,039
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	'6 years 4 months 24 days
Options Exercisable, Shares	611
Range One [Member]	'
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'
Range of Exercise Prices, Lower Range Limit	1.1
Options Outstanding, Shares	250
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	'7 years 10 months 24 days
Options Exercisable, Shares	125
Range Two [Member]	'
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'
Range of Exercise Prices, Lower Range Limit	1.86
Options Outstanding, Shares	616
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	'7 years 4 months 24 days
Options Exercisable, Shares	313
Range Three [Member]	'
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'
Range of Exercise Prices, Lower Range Limit	4.9
Options Outstanding, Shares	173
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	'9 months 18 days
Options Exercisable, Shares	173

Stock_Based_Compensation_Detai2

Stock Based Compensation (Details Textual) (USD $)	3 Months Ended		6 Months Ended		0 Months Ended
	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014	Feb. 28, 2013	Jan. 12, 2012	Feb. 28, 2014	Feb. 28, 2014
					Year 2011 Stock Incentive Plan [Member]	Year 2011 Stock Incentive Plan [Member]	Year 2000 Stock Incentive Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]	'	'	'	'	'	'	'
Common Stock, Capital Shares Reserved for Future Issuance	'	'	'	'	'	15,000,000	5,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	'	'	0	'	250,000	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	'	'	0	0	'	'	'
Weighted Average Option Exercise Price Per Share, Exercised	'	'	$0	$0	$1.10	'	'
Share Based Compensation Arrangement By Share Based Payment Award Stock Options Vested In Annual Installments Percentage	'	'	'	'	25.00%	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	'	'	'	'	'	250,000	788,600
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	'	'	'	'	'	14,750,000	'
Stock-based compensation expense associated with the Company's stock options	$49,341	$44,327	$98,682	$10,780	'	'	'
Total unrecognized compensation expense for outstanding stock options	$280,000	'	$280,000	'	'	'	'
Employee Service Share Based Compensation Nonvested Stock Options Compensation Cost Not Yet Recognized Period	'	'	'1 year 4 months 24 days	'	'	'	'

Fair_Value_of_Financial_Instru2

Fair Value of Financial Instruments (Details) (Fair Value, Measurements, Recurring [Member], USD $)	Feb. 28, 2014
Quoted Prices in Active Markets for Identical Level 1 [Member]	'
Assets	'
Investments available-for-sale	$0
Significant Other Observable Inputs Level 2 [Member]	'
Assets	'
Investments available-for-sale	20,101,192
Significant Unobservable Level 3 [Member]	'
Assets	'
Investments available-for-sale	$0

Fair_Value_of_Financial_Instru3

Fair Value of Financial Instruments (Details Textual) (Significant Other Observable Inputs Level 2 [Member], USD $)	Feb. 28, 2014
Significant Other Observable Inputs Level 2 [Member]	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'
Trading Securities, Cost	$7,984,646

Revenue_Recognition_Details

Revenue Recognition (Details) (USD $)	3 Months Ended		6 Months Ended
	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014	Feb. 28, 2013
Gross Revenues And Contractual Allowances [Line Items]	'	'	'	'
Gross billed charges	$6,618,079	$4,488,742	$13,658,418	$9,135,745
Allowances	4,386,692	3,050,920	9,167,784	6,179,896
Net revenue	$2,231,387	$1,437,822	$4,490,634	$2,955,849
Allowance percentage	66.00%	68.00%	67.00%	68.00%

Revenue_Recognition_Details_Te

Revenue Recognition (Details Textual) (USD $)	0 Months Ended	1 Months Ended	6 Months Ended	3 Months Ended	12 Months Ended	3 Months Ended	12 Months Ended
	Nov. 13, 2008	Jan. 31, 2014	Feb. 28, 2014	Aug. 31, 2013	Aug. 31, 2011	Aug. 31, 2013	Aug. 31, 2011
				Pasadena Facility [Member]	Pasadena Facility [Member]	Garland Facility [Member]	Garland Facility [Member]
Health Care Organization, Receivable and Revenue Disclosures [Line Items]	'	'	'	'	'	'	'
Receivables Collection Period	'	'	'30 days	'	'	'	'
Percentage Of Claims With Positive Rulings	'	'	90.00%	'	'	'	'
Reimbursement Of Usual And Customary Audited Charges Percentage	75.00%	'	'	'	'	'	'
Minimum Billing Requirement For Reimbursement	$40,000	'	'	'	'	'	'
Number Of Cases Awards Paid By Insurance Carriers	'	'	180	'	'	'	'
Awards Paid By Insurance Carriers Amount	'	'	11,000,000	'	'	'	'
Number Of Cases In Which Awards Not Paid By Insurance Carriers	'	'	130	'	'	'	'
Loss Contingency Refund Of Voluntary Award Including Prejudgment Interest	'	'	4,200,000	'	'	'	'
Accrued Liabilities	'	'	300,000	'	'	'	'
Loss Contingency Amount Of Refund In Case Of Additional Motions Granted	'	'	11,300,000	'	'	'	'
Interest Payable, Current	'	'	3,300,000	'	'	'	'
Loss Contingency Pending Claims Number Negatively Affecting Recovery Of Additional Reimbursement	'	'	178	'	'	'	'
Number Of Cases With Opportunity To Establish Criteria	'	'	80	'	'	'	'
Loss Contingency, Pending Claims, Number	'	'	179	'	'	'	'
Service Period For Estimation Of Amounts Collectible	'	'	'6 months	'	'	'	'
Increase In Facility Contractual Allowance	'	'	'	149,875	10,254,990	'	'
Additional Loss Contractual Allowance	'	'	'	'	'	136,542	779,583
Number Of Cases Filed Motions	'	'	47	'	'	'	'
Loss Contingency, Receivable, Receipts	'	4,200,000	'	'	'	'	'
Accrued Income Current And Non Current	'	'	$300,000	'	'	'	'

Noncontrolling_Interest_Detail

Noncontrolling Interest (Details Textual)	Feb. 28, 2014
Minimum [Member]	'
Noncontrolling Interest [Line Items]	'
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	1.75%
Maximum [Member]	'
Noncontrolling Interest [Line Items]	'
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	2.00%

Accumulated_Other_Comprehensiv2

Accumulated Other Comprehensive Income (Loss) (Details) (USD $)	3 Months Ended		6 Months Ended
	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014	Feb. 28, 2013
Components Of Other Comprehensive Income Loss [Line Items]	'	'	'	'
Accumulated Other Comprehensive Income(Loss), Beginning Balance	'	'	$9,382,334	'
Other comprehensive income (loss):	'	'	'	'
Tax provision included in accrued liabilities	0	0	0	4,414
Other comprehensive income (loss)	750,396	976,823	2,571,312	-31,868
Accumulated Other Comprehensive Income (Loss), Ending Balance	11,953,646	'	11,953,646	'
Available-for-sale Securities [Member]	'	'	'	'
Components Of Other Comprehensive Income Loss [Line Items]	'	'	'	'
Accumulated Other Comprehensive Income(Loss), Beginning Balance	11,203,250	7,410,633	9,382,334	8,411,128
Other comprehensive income (loss):	'	'	'	'
Unrealized gains, net of taxes of $-0- for all periods presented	750,396	976,823	2,571,312	2,175,828
Reclassification adjustments for gains included in rent and other income	0	0	0	-2,199,500
Tax provision	0	0	0	0
Amount reclassified from accumulated other comprehensive income	0	0	0	-2,199,500
Other comprehensive income (loss)	750,396	976,823	2,571,312	-23,672
Accumulated Other Comprehensive Income (Loss), Ending Balance	11,953,646	8,387,456	11,953,646	8,387,456
Foreign currency translation adjustment	'	'	'	'
Components Of Other Comprehensive Income Loss [Line Items]	'	'	'	'
Accumulated Other Comprehensive Income(Loss), Beginning Balance	0	0	0	8,196
Other comprehensive income (loss):	'	'	'	'
Unrealized gains (losses)	0	0	0	0
Reclassification adjustments for gains included in rent and other income	0	0	0	-12,610
Tax provision included in accrued liabilities	0	0	0	4,414
Amount reclassified from accumulated other comprehensive income	0	0	0	-8,196
Other comprehensive income (loss)	0	0	0	-8,196
Accumulated Other Comprehensive Income (Loss), Ending Balance	$0	$0	$0	$0

Accumulated_Other_Comprehensiv3

Accumulated Other Comprehensive Income (Loss) (Details Textual) (USD $)	3 Months Ended		6 Months Ended
	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014	Feb. 28, 2013
Accumulated Other Comprehensive Income (Loss) [Line Items]	'	'	'	'
Other Comprehensive Income Unrealized Holding Gain Loss On Securities Arising During Period Tax	$0	$0	$0	$0

Contingencies_Details_Textual

Contingencies (Details Textual) (USD $)	Feb. 28, 2014
In Millions, unless otherwise specified
Commitment And Contingencies [Line Items]	'
Loss Contingencies Additional Refund Payable	$11.30
Loss Contingencies Additional Interest Payable Amount	$3.30

Industry_Segments_and_Geograph2

Industry Segments and Geographic Information (Details) (USD $)	3 Months Ended		6 Months Ended
	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014	Feb. 28, 2013
Segment Reporting Information [Line Items]	'	'	'	'
Net patient service revenues	$2,231,387	$1,437,822	$4,490,634	$2,955,849
Income (loss) before taxes and discontinued operations	-517,565	-982,871	-1,226,426	-812,567
US Division [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Net patient service revenues	2,231,387	1,437,822	4,490,634	2,955,849
Income (loss) before taxes and discontinued operations	25,532	-782,269	-352,426	-1,482,777
Corporate [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Net patient service revenues	0	0	0	0
Income (loss) before taxes and discontinued operations	($543,097)	($200,602)	($874,000)	$670,210

Industry_Segments_and_Geograph3

Industry Segments and Geographic Information (Details 1) (USD $)	Feb. 28, 2014	Aug. 31, 2013
Segment Reporting Information [Line Items]	'	'
Total Assets	$47,177,396	$41,636,327
US Division [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Total Assets	14,579,640	9,924,501
Corporate [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Total Assets	$32,597,756	$31,711,826

Industry_Segments_and_Geograph4

Industry Segments and Geographic Information (Details Textual) (USD $)	3 Months Ended			6 Months Ended
	Aug. 31, 2013	Nov. 30, 2012	Aug. 31, 2012	Feb. 28, 2014	Feb. 28, 2013
Segment Reporting Information [Line Items]	'	'	'	'	'
Impairment charge	'	'	$1,100,000	'	'
Gain from marketable securities	'	2,200,000	'	'	'
Balance from marketable securities	17,458,985	'	'	20,101,192	'
Gain (Loss) on the initial public offerings of equity securities	'	'	'	161,864	531,673
Discontinued Operation Gain Loss On Disposal Of Discontinued Operation Net Of Tax	122,975	'	'	'	'
HONG KONG [Member]	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'
Gain (Loss) on the initial public offerings of equity securities	'	'	'	$161,864	$531,673