Dynacq Healthcare (DYII) 10-Q 15 Sep 15 2015 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	May. 31, 2015	Aug. 31, 2015
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	May 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Entity Registrant Name	DYNACQ HEALTHCARE INC
Entity Central Index Key	890,908
Current Fiscal Year End Date	--08-31
Entity Filer Category	Smaller Reporting Company
Trading Symbol	DYII
Entity Common Stock, Shares Outstanding		13,460,124

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	May. 31, 2015	Aug. 31, 2014
Current assets:
Cash and cash equivalents	$ 17,554,608	$ 16,819,504
Accounts receivable, net of allowances of approximately $122,597,000 and $154,132,000	1,037,864	1,986,633
Accounts receivable, other	355,531	380,456
Inventories	248,638	298,662
Interest receivable	99,311	122,041
Prepaid expenses	60,258	262,944
Total current assets	19,356,211	19,870,240
Investments available-for-sale	12,049,876	20,678,130
Property and equipment, net	6,315,953	6,224,136
Income tax receivable	800,920	800,920
Other assets	187,101	187,101
Total assets	38,710,060	47,760,527
Current liabilities:
Accounts payable	1,348,121	1,015,856
Accrued liabilities	16,246,301	18,512,986
Current portion of notes payable	0	6,734
Current portion of capital lease obligations	30,259	26,513
Total current liabilities	17,624,681	19,562,089
Non-current liabilities:
Long-term portion of capital lease obligations	15,789	41,123
Total liabilities	$ 17,640,470	$ 19,603,212
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 13,460,124 shares outstanding at May 31, 2015; 14,418,626 shares issued and 13,888,010 shares outstanding at August 31, 2014	14,419	14,419
Treasury stock, 958,502 shares at May 31, 2015 and 530,616 shares at August 31, 2014, at cost	(172,115)	(27,061)
Additional paid-in capital	10,627,768	10,479,745
Accumulated other comprehensive income	8,229,315	12,616,346
Retained earnings	2,306,344	5,010,061
Total Dynacq stockholders' equity	21,005,731	28,093,510
Non-controlling interest	63,859	63,805
Total equity	21,069,590	28,157,315
Total liabilities and equity	$ 38,710,060	$ 47,760,527

Consolidated Balance Sheets _Pa

Consolidated Balance Sheets [Parenthetical] - USD ($)	May. 31, 2015	Aug. 31, 2014
Allowance For Doubtful Accounts Receivable Current (in dollars)	$ 122,597,000	$ 154,132,000
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)	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	14,418,626	14,418,626
Common Stock, shares outstanding	13,460,124	13,888,010
Treasury Stock, Shares	958,502	530,616

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014
Net patient service revenue	$ 1,047,426	$ 2,748,772	$ 5,120,992	$ 7,239,406
Costs and expenses:
Compensation and benefits	1,584,218	1,588,618	4,865,531	4,632,833
Medical services and supplies	252,614	532,021	1,107,839	1,453,584
Other operating expenses	1,296,099	1,158,181	3,834,285	3,316,921
Depreciation and amortization	87,143	85,788	260,223	280,632
Total costs and expenses	3,220,074	3,364,608	10,067,878	9,683,970
Operating loss	(2,172,648)	(615,836)	(4,946,886)	(2,444,564)
Other income (expense):
Rent and other income	2,118,542	194,775	1,950,393	611,884
Interest income	178,921	226,705	607,980	653,320
Interest expense	(108,186)	(105,113)	(315,151)	(346,535)
Total other income, net	2,189,277	316,367	2,243,222	918,669
Income (loss) before income taxes	16,629	(299,469)	(2,703,664)	(1,525,895)
Provision (benefit) for income taxes	0	0	0	0
Net income (loss)	16,629	(299,469)	(2,703,664)	(1,525,895)
Less: Net (income) loss attributable to noncontrolling interest	32	29	(53)	(4)
Net income (loss) attributable to Dynacq Healthcare, Inc.	$ 16,661	$ (299,440)	$ (2,703,717)	$ (1,525,899)
Basic and diluted income (loss) per common share	$ 0	$ (0.02)	$ (0.20)	$ (0.11)
Basic and diluted average common shares outstanding	13,674,067	14,418,626	13,802,433	14,431,126

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($)	3 Months Ended		9 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014
Net income (loss)	$ 16,629	$ (299,469)	$ (2,703,664)	$ (1,525,895)
Other comprehensive income (loss):
Net change in fair value of available-for-sale securities, net of taxes of $-0-	(1,895,533)	1,194,983	(4,387,031)	3,766,295
Other comprehensive income (loss)	(1,895,533)	1,194,983	(4,387,031)	3,766,295
Comprehensive income (loss)	(1,878,904)	895,514	(7,090,695)	2,240,400
Less comprehensive (income) loss attributable to noncontrolling interest	32	29	(53)	(4)
Comprehensive income (loss) attributable to Dynacq Healthcare, Inc.	$ (1,878,872)	$ 895,543	$ (7,090,748)	$ 2,240,396

Consolidated Statements of Com6

Consolidated Statements of Comprehensive Income (Loss) [Parenthetical] - USD ($)	3 Months Ended		9 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014
Net change in fair value of available-for-sale securities, net of taxes	$ 0	$ 0	$ 0	$ 0

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	9 Months Ended
	May. 31, 2015	May. 31, 2014
Cash flows from operating activities
Net loss	$ (2,703,664)	$ (1,525,895)
Adjustments to reconcile net loss to net cash from operating activities:
Depreciation and amortization	260,223	280,632
Gain on sale of investments available-for-sale and trading securities	(2,094,000)	(161,864)
Stock based compensation	148,023	148,023
Gain on sale of assets	(2,750)	0
Foreign currency exchange (gains) losses	335,223	(60,485)
Changes in operating assets and liabilities:
Accounts receivable	948,769	(752,967)
Accounts receivable, other	24,925	0
Interest receivable	22,730	(50,513)
Inventories	50,024	(11,677)
Prepaid expenses	202,686	34,464
Income tax receivable	0	569,430
Accounts payable	332,265	(29,916)
Accrued liabilities	(2,239,623)	4,240,480
Net cash from operating activities	(4,715,169)	2,679,712
Cash flows from investing activities
Sales proceeds of investments available-for-sale and trading securities	6,000,000	1,233,286
Purchase of equipment	(352,040)	(231,280)
Sales proceeds of equipment	2,750	0
Net cash from investing activities	5,650,710	1,002,006
Cash flows from financing activities
Principal payments on notes payable	(6,734)	(30,028)
Purchase of treasury stock	(172,115)	0
Payments on capital lease	(21,588)	(108,776)
Net cash from financing activities	(200,437)	(138,804)
Net change in cash and cash equivalents	735,104	3,542,914
Cash at beginning of period	16,819,504	13,585,447
Cash at end of period	17,554,608	17,128,361
Cash paid during the period for:
Interest	2,527	21,564
Income taxes	0	0
Non cash investing and financing activities:
Unrealized change in fair value of available-for-sale securities	$ (4,387,031)	$ 3,766,295

General

General	9 Months Ended
	May. 31, 2015
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	9 Months Ended
	May. 31, 2015
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 $ 1.1 1.0 3.0 2.8

Reclassification

Reclassification	9 Months Ended
	May. 31, 2015
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	9 Months Ended
	May. 31, 2015
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 Available-for-Sa

Investments in Available-for-Sale and Trading Securities	9 Months Ended
	May. 31, 2015
Investments Debt And Equity Securities [Abstract]
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	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. During the three months ended May 31, 2015, one particular security was called with sales proceeds of $6 million, on which the Company had a gain of approximately $2.1 million. The Company also invested in initial public offerings of equity securities on the Hong Kong Stock Exchange. These investments are classified as trading securities, and were carried at fair value. These investments were subject to fluctuations in the market price. During the nine months ended May 31, 2014, the Company had a net gain of $ 161,864

Notes payable

Notes payable	9 Months Ended
	May. 31, 2015
Notes Payable [Abstract]
Debt Disclosure [Text Block]	Notes Payable In November 2011, the Company borrowed $ 116,339 4.5 36 6,734

Inventories

Inventories	9 Months Ended
	May. 31, 2015
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	9 Months Ended
	May. 31, 2015
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.

Net Income (Loss) per Common Sh

Net Income (Loss) per Common Share	9 Months Ended
	May. 31, 2015
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	Net Income (Loss) per Common Share Three months ended May 31, Nine months ended May 31, 2015 2014 2015 2014 Basic and diluted loss per common share: Numerator: Net income (loss) $ 16,629 $ (299,469) $ (2,703,664) $ (1,525,895) Less: Net (income) loss attributable to noncontrolling interest 32 29 (53) (4) Net income (loss) attributable to Dynacq Healthcare, Inc. $ 16,661 $ (299,440) $ (2,703,717) $ (1,525,899) Denominator: Basic and diluted average common shares outstanding 13,674,067 14,418,626 13,802,433 14,431,126 Basic and diluted income (loss) per common share: $ 0.00 $ (0.02) $ (0.20) $ (0.11) 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 784,000 1,013,000

Treasury Stock

Treasury Stock	9 Months Ended
	May. 31, 2015
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 In August 2014 and April 2015, binding settlement agreements were reached with some of the shareholders in a law suit whereby the Company received 530,616 427,886 27,061 145,054

Stock Based Compensation

Stock Based Compensation	9 Months Ended
	May. 31, 2015
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 15,000,000 250,000 14,750,000 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 5,000,000 534,000 Shares Weighted Average Outstanding, August 31, 2014 995 $ 2.18 Granted — — Exercised — — Expired or canceled (211) 4.27 Outstanding, May 31, 2015 784 1.62 For the nine months ended May 31, 2015 and 2014, there were no stock options exercised. The aggregate intrinsic value of the stock options outstanding as of May 31, 2015 and 2014 is $- 0 Options Outstanding Options Exercisable Exercise Prices Number of Weighted Average Number of Shares (Share Amounts In Thousands) $ 1.10 250 6.6 188 $ 1.86 534 6.1 401 Total 784 6.3 589 For the three months ended May 31, 2015 and 2014, stock-based compensation expense associated with the Company’s stock options was $ 49,341 148,023 33,000

Fair Value of Financial Instrum

Fair Value of Financial Instruments	9 Months Ended
	May. 31, 2015
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. Quoted prices in active Significant other Significant markets for identical observable inputs unobservable (Level 1) (Level 2) (Level 3) Assets Investments available-for-sale $ — $ 12,049,876 $ — 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 $ 4,078,646

Foreign Currency Translation

Foreign Currency Translation	9 Months Ended
	May. 31, 2015
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	9 Months Ended
	May. 31, 2015
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 services are delivered. Gross billings 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. Three months ended May 31, Nine months ended May 31, 2015 2014 2015 2014 Gross billed charges $ 5,798,725 $ 8,148,181 $ 22,116,554 $ 21,806,599 Allowances 4,751,299 5,399,409 16,995,562 14,567,193 Net revenue $ 1,047,426 $ 2,748,772 $ 5,120,992 $ 7,239,406 Allowance percentage 82 % 66 % 77 % 67 % 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 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. 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 75 40,000 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 May 2015, insurance carriers have voluntarily paid the awards in the decisions and orders issued by SOAH, plus interest, in approximately 180 11 130 4.2 4.2 300,000 47 300,000 4,476,097 During the time that the carriers’ petitions seeking refunds were pending, because of the uncertainty of the results at that time, as of May 31, 2015, the Company has accrued the total potential refund amount of $ 11.3 3.8 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 $ 10,254,990 149,875 779,583 136,542 Some claims regarding payment for ambulatory surgical center and hospital outpatient services remain pending at the TDWC and/or SOAH. It is expected that these remaining 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 same as it was for the other ASC and outpatient cases that have been either tried or settled: the determination of “fair and reasonable” charges. In 2007, the Company received unfavorable rulings from SOAH in all of its appeals of unfavorable decisions related to services provided in 2001 and 2002. The 179 178 80 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 has had settlement negotiations with insurance carriers for ambulatory surgical center and hospital outpatient cases. Some of these negotiations have been successful. Any monies collected for these MDR accounts receivable is 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 allowance s 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	9 Months Ended
	May. 31, 2015
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 was 1

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	9 Months Ended
	May. 31, 2014
Equity [Abstract]
Comprehensive Income Note [Text Block]	Accumulated Other Comprehensive Income (Loss) Three months ended May 31, Nine months ended May 31, 2015 2014 2015 2014 Available-for-sale securities Accumulated other comprehensive income balance, beginning of period $ 10,124,848 $ 11,953,646 $ 12,616,346 $ 9,382,334 Other comprehensive income (loss): Unrealized gains (losses), net of taxes of $-0- 198,467 1,194,983 (2,293,031) 3,766,295 Reclassification adjustments for gains included in rent and other income (2,094,000) — (2,094,000) — Tax provision — — — — Amount reclassified from accumulated other comprehensive income (2,094,000) — (2,094,000) — Other comprehensive income (loss) (1,895,533) 1,194,983 (4,387,031) 3,766,295 Accumulated other comprehensive income balance, end of period $ 8,229,315 $ 13,148,629 $ 8,229,315 $ 13,148,629

Contingencies

Contingencies	9 Months Ended
	May. 31, 2015
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 3.8 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, until April 2014, the Company was self-insured with specific and aggregate re-insurance with stop-loss levels appropriate for the Company’s group size. Effective May 1, 2014, the Company has taken coverage for its employees under a fully insured health plan. 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. Ping S. Chu, James G. Gerace (both former members of our Board of Directors), and Eric G. Carter (former legal counsel) along with eleven other claimants instigated a series of lawsuits making claims against 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. All claims were settled in mediations and as part of the settlements Dynacq repurchased 530,616 427,886 2,047,652 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 Pronouncement

Recent Accounting Pronouncements	9 Months Ended
	May. 31, 2015
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 Geographi

Industry Segments and Geographic Information	9 Months Ended
	May. 31, 2015
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 formed 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 May 31, 2015, one particular security was called on which the Company had a gain of approximately $ 2.1 12.0 161,864 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. Three months ended May 31, Nine months ended May 31, 2015 2014 2015 2014 Revenues from external customers Net patient service revenues U.S. Division $ 1,047,426 $ 2,748,772 $ 5,120,992 $ 7,239,406 Corporate — — — — Consolidated $ 1,047,426 $ 2,748,772 $ 5,120,992 $ 7,239,406 Income (loss) before taxes U.S. Division $ (1,284,694) $ 186,954 $ (2,600,470) $ (165,472) Corporate 1,301,323 (486,423) (103,194) (1,360,423) Consolidated $ 16,629 $ (299,469) $ (2,703,664) $ (1,525,895) May 31, 2015 August 31, 2014 Total Assets U.S. Division $ 16,488,296 $ 15,967,472 Corporate 22,221,764 31,793,055 Consolidated $ 38,710,060 $ 47,760,527

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	May. 31, 2015
Accounting Policies [Abstract]
Business And Organization [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 $ 1.1 1.0 3.0 2.8
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. During the three months ended May 31, 2015, one particular security was called with sales proceeds of $6 million, on which the Company had a gain of approximately $2.1 million. The Company also invested in initial public offerings of equity securities on the Hong Kong Stock Exchange. These investments are classified as trading securities, and were carried at fair value. These investments were subject to fluctuations in the market price. During the nine months ended May 31, 2014, the Company had a net gain of $ 161,864
Investment In Real Estates And Notes Payable [Policy Text Block]	Notes Payable In November 2011, the Company borrowed $ 116,339 4.5 36 6,734
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.
Share-based Compensation, Option and Incentive Plans Policy [Policy 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 15,000,000 250,000 14,750,000 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 5,000,000 534,000 Shares Weighted Average Outstanding, August 31, 2014 995 $ 2.18 Granted — — Exercised — — Expired or canceled (211) 4.27 Outstanding, May 31, 2015 784 1.62 For the nine months ended May 31, 2015 and 2014, there were no stock options exercised. The aggregate intrinsic value of the stock options outstanding as of May 31, 2015 and 2014 is $- 0 Options Outstanding Options Exercisable Exercise Prices Number of Weighted Average Number of Shares (Share Amounts In Thousands) $ 1.10 250 6.6 188 $ 1.86 534 6.1 401 Total 784 6.3 589 For the three months ended May 31, 2015 and 2014, stock-based compensation expense associated with the Company’s stock options was $ 49,341 148,023 33,000
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. Quoted prices in active Significant other Significant markets for identical observable inputs unobservable (Level 1) (Level 2) (Level 3) Assets Investments available-for-sale $ — $ 12,049,876 $ — 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 $ 4,078,646
Foreign Currency Transactions and Translations Policy [Policy 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, 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 services are delivered. Gross billings 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. Three months ended May 31, Nine months ended May 31, 2015 2014 2015 2014 Gross billed charges $ 5,798,725 $ 8,148,181 $ 22,116,554 $ 21,806,599 Allowances 4,751,299 5,399,409 16,995,562 14,567,193 Net revenue $ 1,047,426 $ 2,748,772 $ 5,120,992 $ 7,239,406 Allowance percentage 82 % 66 % 77 % 67 % 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 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. 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 75 40,000 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 May 2015, insurance carriers have voluntarily paid the awards in the decisions and orders issued by SOAH, plus interest, in approximately 180 11 130 4.2 4.2 300,000 47 300,000 4,476,097 During the time that the carriers’ petitions seeking refunds were pending, because of the uncertainty of the results at that time, as of May 31, 2015, the Company has accrued the total potential refund amount of $ 11.3 3.8 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 $ 10,254,990 149,875 779,583 136,542 Some claims regarding payment for ambulatory surgical center and hospital outpatient services remain pending at the TDWC and/or SOAH. It is expected that these remaining 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 same as it was for the other ASC and outpatient cases that have been either tried or settled: the determination of “fair and reasonable” charges. In 2007, the Company received unfavorable rulings from SOAH in all of its appeals of unfavorable decisions related to services provided in 2001 and 2002. The 179 178 80 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 has had settlement negotiations with insurance carriers for ambulatory surgical center and hospital outpatient cases. Some of these negotiations have been successful. Any monies collected for these MDR accounts receivable is 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 allowance s 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.
Consolidation, Subsidiaries or Other Investments, Consolidated Entities, Policy [Policy 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 was 1
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.

Net Income (Loss) per Common 28

Net Income (Loss) per Common Share (Tables)	9 Months Ended
	May. 31, 2015
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 May 31, Nine months ended May 31, 2015 2014 2015 2014 Basic and diluted loss per common share: Numerator: Net income (loss) $ 16,629 $ (299,469) $ (2,703,664) $ (1,525,895) Less: Net (income) loss attributable to noncontrolling interest 32 29 (53) (4) Net income (loss) attributable to Dynacq Healthcare, Inc. $ 16,661 $ (299,440) $ (2,703,717) $ (1,525,899) Denominator: Basic and diluted average common shares outstanding 13,674,067 14,418,626 13,802,433 14,431,126 Basic and diluted income (loss) per common share: $ 0.00 $ (0.02) $ (0.20) $ (0.11)

Stock Based Compensation (Table

Stock Based Compensation (Tables)	9 Months Ended
	May. 31, 2015
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 nine months ended May 31, 2015 (share amounts in thousands): Shares Weighted Average Outstanding, August 31, 2014 995 $ 2.18 Granted — — Exercised — — Expired or canceled (211) 4.27 Outstanding, May 31, 2015 784 1.62
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 May 31, 2015, and related weighted average price and life information: Options Outstanding Options Exercisable Exercise Prices Number of Weighted Average Number of Shares (Share Amounts In Thousands) $ 1.10 250 6.6 188 $ 1.86 534 6.1 401 Total 784 6.3 589

Fair Value of Financial Instr30

Fair Value of Financial Instruments (Tables)	9 Months Ended
	May. 31, 2015
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 May 31, 2015, segregated among the appropriate levels within the fair value hierarchy: Quoted prices in active Significant other Significant markets for identical observable inputs unobservable (Level 1) (Level 2) (Level 3) Assets Investments available-for-sale $ — $ 12,049,876 $ —

Revenue Recognition (Tables)

Revenue Recognition (Tables)	9 Months Ended
	May. 31, 2015
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 nine months ended May 31, 2015 and 2014: Three months ended May 31, Nine months ended May 31, 2015 2014 2015 2014 Gross billed charges $ 5,798,725 $ 8,148,181 $ 22,116,554 $ 21,806,599 Allowances 4,751,299 5,399,409 16,995,562 14,567,193 Net revenue $ 1,047,426 $ 2,748,772 $ 5,120,992 $ 7,239,406 Allowance percentage 82 % 66 % 77 % 67 %

Accumulated Other Comprehensi32

Accumulated Other Comprehensive Income (Loss) (Tables)	9 Months Ended
	May. 31, 2015
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	The following table summarizes the changes in accumulated other comprehensive income (loss) by component: Three months ended May 31, Nine months ended May 31, 2015 2014 2015 2014 Available-for-sale securities Accumulated other comprehensive income balance, beginning of period $ 10,124,848 $ 11,953,646 $ 12,616,346 $ 9,382,334 Other comprehensive income (loss): Unrealized gains (losses), net of taxes of $-0- 198,467 1,194,983 (2,293,031) 3,766,295 Reclassification adjustments for gains included in rent and other income (2,094,000) — (2,094,000) — Tax provision — — — — Amount reclassified from accumulated other comprehensive income (2,094,000) — (2,094,000) — Other comprehensive income (loss) (1,895,533) 1,194,983 (4,387,031) 3,766,295 Accumulated other comprehensive income balance, end of period $ 8,229,315 $ 13,148,629 $ 8,229,315 $ 13,148,629

Industry Segments and Geograp33

Industry Segments and Geographic Information (Tables)	9 Months Ended
	May. 31, 2015
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 May 31, Nine months ended May 31, 2015 2014 2015 2014 Revenues from external customers Net patient service revenues U.S. Division $ 1,047,426 $ 2,748,772 $ 5,120,992 $ 7,239,406 Corporate — — — — Consolidated $ 1,047,426 $ 2,748,772 $ 5,120,992 $ 7,239,406 Income (loss) before taxes U.S. Division $ (1,284,694) $ 186,954 $ (2,600,470) $ (165,472) Corporate 1,301,323 (486,423) (103,194) (1,360,423) Consolidated $ 16,629 $ (299,469) $ (2,703,664) $ (1,525,895)
Reconciliation of Assets from Segment to Consolidated [Table Text Block]	May 31, 2015 August 31, 2014 Total Assets U.S. Division $ 16,488,296 $ 15,967,472 Corporate 22,221,764 31,793,055 Consolidated $ 38,710,060 $ 47,760,527

Basis of Presentation (Details

Basis of Presentation (Details Textual) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014
Basis Of Presentation [Line Items]
Corporate Office Costs	$ 1.1	$ 1	$ 3	$ 2.8

Investments in Available-for-35

Investments in Available-for-Sale and Trading Securities (Details Textual) - USD ($)	3 Months Ended	9 Months Ended
	May. 31, 2015	May. 31, 2015	May. 31, 2014
Investment Securities [Line Items]
Trading Securities Realized Gain Loss	$ 2,100,000
Available-for-sale Securities, Gross Realized Gain (Loss), Excluding Other than Temporary Impairments, Total	$ 6,000,000
HONG KONG [Member]
Investment Securities [Line Items]
Trading Securities Realized Gain Loss		$ 161,864	$ 161,864

Notes Payable (Details Textual)

Notes Payable (Details Textual) - USD ($)	1 Months Ended	3 Months Ended
	Nov. 30, 2011	Nov. 30, 2014
Debt Instrument [Line Items]
Secured Debt	$ 116,339
Notes Payable Secured By Equipment At Interest Rate	4.50%
Notes Payable Repayment Period	36 months
Repayments Of Notes Payable Secured By Equipment		$ 6,734

Net Income (Loss) per Common 37

Net Income (Loss) per Common Share (Details) - USD ($)	3 Months Ended		9 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014
Numerator:
Net income (loss)	$ 16,629	$ (299,469)	$ (2,703,664)	$ (1,525,895)
Less: Net (income) loss attributable to noncontrolling interest	32	29	(53)	(4)
Net income (loss) attributable to Dynacq Healthcare, Inc.	$ 16,661	$ (299,440)	$ (2,703,717)	$ (1,525,899)
Denominator:
Basic and diluted average common shares outstanding	13,674,067	14,418,626	13,802,433	14,431,126
Basic and diluted income (loss) per common share:	$ 0	$ (0.02)	$ (0.20)	$ (0.11)

Net Income (Loss) per Common 38

Net Income (Loss) per Common Share (Details Textual) - shares	9 Months Ended
	May. 31, 2015	May. 31, 2014
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock options with exercise prices exceeding current market prices	784,000	1,013,000

Treasury Stock (Details Textual

Treasury Stock (Details Textual) - USD ($)	1 Months Ended			9 Months Ended
	Apr. 30, 2015	Aug. 31, 2014	Sep. 30, 2013	May. 31, 2015
Treasury Stock [Line Items]
Treasury Stock, Shares, Acquired		530,616	125,000	530,616
Treasury Stock, Value, Acquired, Cost Method		$ 27,061
Subsequent Event [Member]
Treasury Stock [Line Items]
Treasury Stock, Shares, Acquired	427,886
Treasury Stock, Value, Acquired, Cost Method	$ 145,054

Stock Based Compensation (Detai

Stock Based Compensation (Details) - $ / shares	9 Months Ended
	May. 31, 2015	May. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Outstanding, Beginning balance		995,000
Shares, Granted	0	0
Shares, Exercised		0
Shares, Expired or canceled		(211,000)
Shares Outstanding, Ending balance		784,000
Weighted Average Option Exercise Price Per Share Outstanding, Beginning balance		$ 2.18
Weighted Average Option Exercise Price Per Share, Granted		0
Weighted Average Option Exercise Price Per Share, Exercised		0
Weighted Average Option Exercise Price Per Share, Expired or canceled		4.27
Weighted Average Option Exercise Price Per Share, Ending balance		$ 1.62

Stock Based Compensation (Det41

Stock Based Compensation (Details 1) - May. 31, 2015 - $ / shares shares in Thousands	Total
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding, Number of Shares	784
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	6 years 3 months 18 days
Options Exercisable, Number of Shares	589
Range One [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Prices, Lower Range Limit	$ 1.10
Options Outstanding, Number of Shares	250
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	6 years 7 months 6 days
Options Exercisable, Number of Shares	188
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, Number of Shares	534
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	6 years 1 month 6 days
Options Exercisable, Number of Shares	401

Stock Based Compensation (Det42

Stock Based Compensation (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014	Aug. 31, 2014
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			0	0
Stock-based compensation expense associated with the Company's stock options	$ 49,341	$ 49,341	$ 148,023	$ 148,023
Total unrecognized compensation expense for outstanding stock options	33,000		$ 33,000
Employee Service Share Based Compensation Nonvested Stock Options Compensation Cost Not Yet Recognized Period			5 months
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value	$ 0		$ 0		$ 0
Year 2011 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		15,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	250,000		250,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	14,750,000		14,750,000
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	5,000,000		5,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	534,000		534,000

Fair Value of Financial Instr43

Fair Value of Financial Instruments (Details) - Fair Value, Measurements, Recurring [Member]	May. 31, 2015USD ($)
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	12,049,876
Significant Unobservable Level 3 [Member]
Assets
Investments available-for-sale	$ 0

Fair Value of Financial Instr44

Fair Value of Financial Instruments (Details Textual)	May. 31, 2015USD ($)
Significant Other Observable Inputs Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Trading Securities, Cost	$ 4,078,646

Revenue Recognition (Details)

Revenue Recognition (Details) - USD ($)	3 Months Ended		9 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014
Accounting Policies [Line Items]
Gross billed charges	$ 5,798,725	$ 8,148,181	$ 22,116,554	$ 21,806,599
Allowances	4,751,299	5,399,409	16,995,562	14,567,193
Net revenue	$ 1,047,426	$ 2,748,772	$ 5,120,992	$ 7,239,406
Allowance percentage	82.00%	66.00%	77.00%	67.00%

Revenue Recognition (Details Te

Revenue Recognition (Details Textual)	Nov. 13, 2008USD ($)	Feb. 28, 2014USD ($)	Jan. 31, 2014USD ($)	Aug. 31, 2013USD ($)	May. 31, 2015USD ($)	Aug. 31, 2014USD ($)	Aug. 31, 2011USD ($)
Health Care Organization, Receivable and Revenue Disclosures [Line Items]
Accrued Liabilities					$ 300,000
Interest Payable, Current					$ 3,800,000
Loss Contingency, Pending Claims, Number					179
Service Period For Estimation Of Amounts Collectible					6 months
Number Of Cases Filed Motions					47
Loss Contingency, Receivable, Receipts			$ 4,200,000
Loss Contingency Amount Of Refund In Case Of Additional Motions Granted					$ 11,300,000
Litigation Settlement, Amount						$ 4,476,097
Loss Contingency Pending Claims Number Negatively Affecting Recovery Of Additional Reimbursement					178
Number Of Cases With Opportunity To Establish Criteria					80
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
Receivables Collection Period					30 days
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 Income Current And Non Current		$ 300,000
Pasadena Facility [Member]
Health Care Organization, Receivable and Revenue Disclosures [Line Items]
Increase In Facility Contractual Allowance				$ 149,875			$ 10,254,990
Garland Facility [Member]
Health Care Organization, Receivable and Revenue Disclosures [Line Items]
Additional Loss Contractual Allowance				$ 136,542			$ 779,583

Noncontrolling Interest (Detail

Noncontrolling Interest (Details Textual)	May. 31, 2015
Noncontrolling Interest [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	1.00%

Accumulated Other Comprehensi48

Accumulated Other Comprehensive Income (Loss) (Details) - USD ($)	3 Months Ended		9 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014
Available-for-sale securities
Accumulated other comprehensive income balance, beginning of period	$ 10,124,848	$ 11,953,646	$ 12,616,346	$ 9,382,334
Other comprehensive income (loss):
Unrealized gains (losses), net of taxes of $-0-	198,467	1,194,983	(2,293,031)	3,766,295
Reclassification adjustments for gains included in rent and other income	(2,094,000)	0	(2,094,000)	0
Tax provision	0	0	0	0
Amount reclassified from accumulated other comprehensive income	(2,094,000)	0	(2,094,000)	0
Other comprehensive income (loss)	(1,895,533)	1,194,983	(4,387,031)	3,766,295
Accumulated other comprehensive income balance, end of period	$ 8,229,315	$ 13,148,629	$ 8,229,315	$ 13,148,629

Accumulated Other Comprehensi49

Accumulated Other Comprehensive Income (Loss) (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net change in fair value of available-for-sale securities, net of taxes	$ 0	$ 0	$ 0	$ 0

Contingencies (Details Textuals

Contingencies (Details Textuals) - USD ($)	1 Months Ended			9 Months Ended
	Apr. 30, 2015	Aug. 31, 2014	Sep. 30, 2013	May. 31, 2015
Commitment And Contingencies [Line Items]
Interest Payable				$ 11,300,000
Additional Interest Payable Current And Noncurrent				$ 3,800,000
Treasury Stock, Shares, Acquired		530,616	125,000	530,616
Litigation Settlement, Expense				$ 2,047,652
Subsequent Event [Member]
Commitment And Contingencies [Line Items]
Treasury Stock, Shares, Acquired	427,886

Industry Segments and Geograp51

Industry Segments and Geographic Information (Details) - USD ($)	3 Months Ended		9 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014
Segment Reporting Information [Line Items]
Net patient service revenues	$ 1,047,426	$ 2,748,772	$ 5,120,992	$ 7,239,406
Income (loss) before taxes and discontinued operations	16,629	(299,469)	(2,703,664)	(1,525,895)
US Division [Member]
Segment Reporting Information [Line Items]
Net patient service revenues	1,047,426	2,748,772	5,120,992	7,239,406
Income (loss) before taxes and discontinued operations	(1,284,694)	186,954	(2,600,470)	(165,472)
Corporate [Member]
Segment Reporting Information [Line Items]
Net patient service revenues	0	0	0	0
Income (loss) before taxes and discontinued operations	$ 1,301,323	$ (486,423)	$ (103,194)	$ (1,360,423)

Industry Segments and Geograp52

Industry Segments and Geographic Information (Details 1) - USD ($)	May. 31, 2015	Aug. 31, 2014
Segment Reporting Information [Line Items]
Total Assets	$ 38,710,060	$ 47,760,527
US Division [Member]
Segment Reporting Information [Line Items]
Total Assets	16,488,296	15,967,472
Corporate [Member]
Segment Reporting Information [Line Items]
Total Assets	$ 22,221,764	$ 31,793,055

Industry Segments and Geograp53

Industry Segments and Geographic Information (Details Textual) - USD ($)	3 Months Ended	9 Months Ended
	May. 31, 2015	May. 31, 2015	May. 31, 2014	Aug. 31, 2014
Segment Reporting Information [Line Items]
Gain from marketable securities	$ 2,100,000
Balance from marketable securities	12,049,876	$ 12,049,876		$ 20,678,130
Gain (Loss) on the initial public offerings of equity securities	$ 2,100,000
HONG KONG [Member]
Segment Reporting Information [Line Items]
Gain (Loss) on the initial public offerings of equity securities		$ 161,864	$ 161,864