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Note 1. Presentation and Summary of Significant Accounting Policies: Basis of Presentation (Policies)
3 Months Ended
Sep. 30, 2017
Policies  
Basis of Presentation

Basis of Presentation

The condensed consolidated balance sheets as of September 30, 2017 and June 30, 2017, the condensed consolidated statements of operations for the three months ended September 30, 2017 and 2016, and condensed consolidated statements of cash flows for the three months ended September 30, 2017 and 2016, were prepared by Dynatronics Corporation (the “Company”) without audit pursuant to the instructions to Form 10-Q and the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) have been condensed or omitted pursuant to such rules and regulations. In the opinion of management, all necessary adjustments, which consist only of normal recurring adjustments, to the financial statements have been made to present fairly the Company’s financial position, results of operations and cash flows. The results of operations for the three months ended September 30, 2017, are not necessarily indicative of the results of operations that may be expected for the fiscal year ending June 30, 2018. The Company previously filed with the SEC an Annual Report on Form 10-K (the “2017 Form 10-K”) which included audited financial statements for each of the years ended June 30, 2017 and 2016. It is suggested that the financial statements contained in this Form 10-Q be read in conjunction with the financial statements and notes thereto contained in the 2017 Form 10-K.