EX-27

 

<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM BALANCE
SHEET AND STATEMENT OF INCOME 3-31-96 AND IS QUALIFIED IN ITS ENTIRETY BY SUCH
FINANCIAL STATEMENTS.

       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          JUN-30-1996
<PERIOD-START>                             JUL-01-1995
<PERIOD-END>                               MAR-31-1996
<CASH>                                       1,137,075
<SECURITIES>                                         0
<RECEIVABLES>                                1,422,182
<ALLOWANCES>                                    61,271
<INVENTORY>                                  1,476,752
<CURRENT-ASSETS>                             4,172,283
<PP&E>                                       3,266,805
<DEPRECIATION>                                 698,123
<TOTAL-ASSETS>                               7,512,758
<CURRENT-LIABILITIES>                          628,564
<BONDS>                                      2,012,079
<COMMON>                                     1,695,204
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                   2,829,211
<TOTAL-LIABILITY-AND-EQUITY>                 7,512,758
<SALES>                                      4,958,410
<TOTAL-REVENUES>                             4,958,410
<CGS>                                        2,638,708
<TOTAL-COSTS>                                2,638,708
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                10,542
<INTEREST-EXPENSE>                             116,949
<INCOME-PRETAX>                                248,370
<INCOME-TAX>                                    29,047
<INCOME-CONTINUING>                            219,323
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   219,323
<EPS-PRIMARY>                                     .028
<EPS-DILUTED>                                     .028
        

 

10-Q/A

                        UNITED STATES
             SECURITIES AND EXCHANGE COMMISSION
                   Washington, D.C.  20549
                          FORM 10-Q

                       Amendment No. 1

                         (Mark One)

[X] Quarterly Report Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934 for the quarterly period ended
March 31, 1996.
                             or

[ ] Transition Report Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934 for the transition period from
- ------------ to ------------

Commission File Number:  0-12697

                   Dynatronics Corporation
   ------------------------------------------------------
   (Exact name of registrant as specified in its charter)

             Utah                           87-0398434   
- --------------------------------        ------------------
(State or other jurisdiction of           (IRS Employer
 incorporation or organization)         Identification No.

7030 Park Centre Drive, Salt Lake City, UT        84121     
- ------------------------------------------     -----------
 (Address of principal executive offices)       (Zip Code)


                       (801) 568-7000
   -------------------------------------------------------
     (Registrant's telephone number, including area code)

Indicate by check mark whether the registrant (1) has filed
all reports required to be filed by Section 13 or 15(d) of the
Securities Exchange Act of 1934 during the preceding 12 months
(or for such shorter period that the registrant was required
to file such reports), and (2) has been subject to such filing
requirements for the past 90 days.

                         X   Yes           No
                       -----         -----

The number of shares outstanding of each of the issuer's
classes of common stock, as of the latest practicable date is:

           Class                 Outstanding at March 31, 1996
- --------------------------       -----------------------------
Common Stock, No Par Value              7,984,747 shares

                         SIGNATURES



Pursuant to the requirements of the Securities Exchange Act of
1934, the Registrant has duly caused this report to be signed
on its behalf by the undersigned thereunto duly authorized.


                                                       
                              DYNATRONICS CORPORATION  
                              Registrant




Date    June 26, 1996         /s/ Kelvyn H. Cullimore, Jr.
     --------------------     -----------------------------
                              Kelvyn H. Cullimore, Jr.
                              President
                              Chief Executive Officer




Date    June 26, 1996         /s/ Keith E. Turner
     --------------------     ----------------------------
                              Keith E. Turner
                              Treasurer
                              Chief Accounting Officer and
                              Principal Financial Officer