Daily Journal Corp. (S.C.) (DJCO) Financials

$494.95 +3.67 (+0.75%)

Closing price 05/5/2026 04:00 PM Eastern

Extended Trading

$494.00 -0.95 (-0.19%)

As of 04:56 AM Eastern

Annual Income Statements for Daily Journal Corp. (S.C.)

This table shows Daily Journal Corp. (S.C.)'s income and expenses over time, based on annual financial data. All values are USD millions unless otherwise specified.

Metric	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024	2025
Period end date	9/30/2015	9/30/2016	9/30/2017	9/30/2018	9/30/2019	9/30/2020	9/30/2021	9/30/2022	9/30/2023	9/30/2024	9/30/2025
Net Income / (Loss) Attributable to Common Shareholders	0.81	80	-35	26	-25	4.04	113	-76	21	78	112
Consolidated Net Income / (Loss)	0.81	-1.04	0.00	8.20	-25	4.04	113	-76	21	78	112
Net Income / (Loss) Continuing Operations	0.81	82	-0.92	20	-25	4.04	113	-76	21	78	112
Total Pre-Tax Income	-0.31	-2.98	-8.07	-11	-31	4.23	153	-103	28	104	150
Total Operating Income	-3.51	77	-5.88	-8.57	-18	-1.28	2.15	1.99	6.65	4.07	9.53
Total Gross Profit	44	97	17	12	14	12	16	18	24	23	32
Total Revenue	44	125	49	46	49	50	50	54	68	70	88
Operating Revenue	41	125	49	46	49	50	50	54	68	70	88
Total Cost of Revenue	0.00	27	32	34	35	38	34	36	43	47	56
Operating Cost of Revenue	-	27	32	34	35	38	34	36	43	47	56
Total Operating Expenses	47	21	23	21	32	13	14	15	18	19	23
Selling, General & Admin Expense	36	9.38	7.92	7.85	8.50	4.79	3.17	4.19	4.82	5.45	6.08
Other Operating Expenses / (Income)	6.07	5.78	9.30	9.41	9.38	8.11	9.89	11	13	13	17
Total Other Income / (Expense), net	3.20	3.29	-2.19	9.22	-13	5.51	151	-105	21	100	140
Interest Expense	0.32	0.86	-0.54	0.19	0.96	0.55	0.33	1.11	4.33	3.09	1.38
Interest & Investment Income	3.45	4.09	4.84	9.37	5.38	9.16	45	20	8.34	7.10	7.46
Other Income / (Expense), net	0.07	0.06	-7.58	0.04	-18	-3.10	107	-123	17	96	134
Income Tax Expense	-1.12	-1.94	-7.15	-20	-6.26	0.19	40	-27	6.65	26	38
Basic Earnings per Share	$0.59	($0.76)	($0.66)	$5.94	($18.26)	$2.93	$81.77	($54.81)	$15.58	$56.73	$81.41
Weighted Average Basic Shares Outstanding	1.38M	1.38M	53.50M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M
Diluted Earnings per Share	$0.59	($0.76)	($0.66)	$5.94	($18.26)	$2.93	-	-	-	$56.73	$81.41
Weighted Average Diluted Shares Outstanding	1.38M	1.38M	53.50M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M
Weighted Average Basic & Diluted Shares Outstanding	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M

This table shows Daily Journal Corp. (S.C.)'s income and expenses over time, based on quarterly financial data. All values are USD millions unless otherwise specified.

Metric	Q1 2023	Q2 2023	Q3 2023	Q4 2023	Q2 2024	Q3 2024	Q1 2025	Q2 2025	Q3 2025	Q4 2025	Q1 2026
Period end date	12/31/2022	3/31/2023	6/30/2023	9/30/2023	3/31/2024	6/30/2024	12/31/2024	3/31/2025	6/30/2025	9/30/2025	12/31/2025
Net Income / (Loss) Attributable to Common Shareholders	18	9.43	0.68	-6.49	15	23	11	45	14	42	-7.98
Consolidated Net Income / (Loss)	18	9.43	0.68	-6.49	15	23	11	45	14	42	-7.98
Net Income / (Loss) Continuing Operations	18	9.43	0.68	-6.49	15	23	11	45	14	42	-7.98
Total Pre-Tax Income	24	13	0.38	-9.48	21	32	15	61	18	56	-10
Total Operating Income	-0.72	1.63	2.31	3.43	0.63	1.09	0.74	0.96	3.22	4.60	0.48
Total Gross Profit	2.67	6.01	6.89	8.70	4.77	5.50	5.83	5.47	8.63	12	6.57
Total Revenue	12	16	18	22	17	17	18	18	23	28	20
Operating Revenue	12	16	18	22	17	17	18	18	23	28	20
Total Cost of Revenue	9.63	10	11	13	12	12	12	13	15	16	13
Operating Cost of Revenue	9.63	10	11	13	12	12	12	13	15	16	13
Total Operating Expenses	3.39	4.38	4.57	5.27	4.14	4.41	5.09	4.51	5.40	7.78	6.09
Selling, General & Admin Expense	1.23	1.29	1.00	1.30	1.08	1.42	1.45	1.20	1.32	2.24	2.07
Other Operating Expenses / (Income)	2.08	3.03	3.50	3.90	2.99	2.92	3.64	3.24	4.02	5.74	4.02
Total Other Income / (Expense), net	25	12	-1.93	-13	20	31	14	60	15	51	-11
Interest Expense	0.87	1.06	1.18	1.21	1.07	0.45	0.39	0.35	0.33	0.30	0.26
Interest & Investment Income	1.07	4.06	1.99	1.22	1.22	3.00	1.18	1.19	3.81	1.28	1.30
Other Income / (Expense), net	24	8.64	-2.74	-13	20	28	13	59	12	50	-12
Income Tax Expense	6.10	3.84	-0.30	-2.99	5.21	8.48	4.00	17	3.81	14	-2.12
Basic Earnings per Share	$12.95	$6.85	$0.49	($4.71)	$11.19	$16.96	$7.91	$32.43	$10.47	$30.60	($5.79)
Weighted Average Basic Shares Outstanding	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M
Diluted Earnings per Share	-	-	-	-	-	-	$7.91	-	-	-	($5.79)
Weighted Average Diluted Shares Outstanding	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M
Weighted Average Basic & Diluted Shares Outstanding	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M

This table details how cash moves in and out of Daily Journal Corp. (S.C.)'s business through operations, investing, and financing, using annual figures. All values are USD millions unless otherwise specified.

Metric	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024	2025
Period end date	9/30/2015	9/30/2016	9/30/2017	9/30/2018	9/30/2019	9/30/2020	9/30/2021	9/30/2022	9/30/2023	9/30/2024	9/30/2025
Net Change in Cash & Equivalents	0.21	-4.21	-8.03	5.92	1.33	18	-14	0.83	14	-7.21	7.66
Net Cash From Operating Activities	7.76	1.22	-2.65	-1.88	1.62	2.34	3.29	-5.26	15	-0.09	13
Net Cash From Continuing Operating Activities	8.69	1.23	-3.05	-8.88	1.62	2.34	3.29	-5.26	21	-0.09	13
Net Income / (Loss) Continuing Operations	0.81	-1.04	0.00	8.20	-25	4.04	113	-76	21	78	112
Consolidated Net Income / (Loss)	-0.81	-1.04	0.00	8.20	-25	4.04	113	-76	21	78	112
Depreciation Expense	5.53	5.71	-5.59	3.68	0.59	0.52	0.48	0.38	0.28	0.27	0.26
Non-Cash Adjustments To Reconcile Net Income	0.37	0.00	0.00	1.38	31	-1.09	-148	109	-14	-96	-134
Changes in Operating Assets and Liabilities, net	1.98	-3.44	2.94	-22	-4.87	-1.14	38	-39	14	17	35
Net Cash From Investing Activities	-7.55	-7.61	-5.27	7.91	-0.17	16	-20	-37	-7.26	41	-0.01
Net Cash From Continuing Investing Activities	-7.55	-7.61	5.27	8.34	-0.17	16	-20	-37	-7.26	41	-0.01
Purchase of Property, Plant & Equipment	-0.57	-3.78	-0.25	-0.21	-0.17	-0.18	-0.03	-0.04	-0.09	-0.05	-0.01
Sale of Property, Plant & Equipment	-	-	-	-	-	-	0.00	0.38	0.00	0.00	0.00
Sale and/or Maturity of Investments	4.04	0.00	0.00	8.13	0.00	16	45	81	2.83	41	0.00
Net Cash From Financing Activities	0.00	2.18	-0.11	-0.12	-0.12	-0.13	2.38	43	-0.15	-48	-5.66
Net Cash From Continuing Financing Activities	0.00	2.18	0.11	0.12	-0.12	-0.13	2.38	43	-0.15	-48	-5.66
Repayment of Debt	0.00	-0.08	-0.11	-0.12	-0.12	-1.13	-15	-0.16	-6.16	-48	-5.66
Cash Interest Paid	0.22	0.36	0.52	0.74	0.96	0.53	0.33	1.05	4.27	3.05	1.38
Cash Income Taxes Paid	-0.96	-0.01	-0.00	-1.08	-0.12	-0.05	1.95	11	0.81	5.13	2.25

This table details how cash moves in and out of Daily Journal Corp. (S.C.)'s business through operations, investing, and financing, using quarterly figures. All values are USD millions unless otherwise specified.

Metric	Q1 2023	Q2 2023	Q3 2023	Q4 2023	Q3 2024	Q4 2024	Q1 2025	Q2 2025	Q3 2025	Q4 2025	Q1 2026
Period end date	12/31/2022	3/31/2023	6/30/2023	9/30/2023	6/30/2024	9/30/2024	12/31/2024	3/31/2025	6/30/2025	9/30/2025	12/31/2025
Net Change in Cash & Equivalents	1.18	-0.77	6.65	6.58	-0.35	3.05	2.16	5.26	7.13	1.47	-3.99
Net Cash From Operating Activities	2.40	-0.67	6.69	6.66	1.60	3.12	2.21	2.80	7.17	4.52	-1.94
Net Cash From Continuing Operating Activities	2.40	-0.67	6.69	13	1.60	3.12	2.21	2.72	7.17	4.52	-1.94
Net Income / (Loss) Continuing Operations	18	9.43	0.68	-6.49	23	27	11	43	14	42	-7.98
Consolidated Net Income / (Loss)	18	9.43	0.68	-6.49	23	27	11	43	14	42	-7.98
Depreciation Expense	0.08	0.07	0.07	0.07	0.07	0.07	0.07	0.07	0.06	0.06	0.06
Non-Cash Adjustments To Reconcile Net Income	-24	-11	7.39	13	-24	-33	-13	-65	-4.96	-50	12
Changes in Operating Assets and Liabilities, net	8.94	0.57	-1.44	5.71	2.15	9.80	4.63	24	-2.35	12	-5.74
Net Cash From Investing Activities	-7.21	-0.04	-0.01	-	0.01	-0.03	0.00	0.01	-	-0.01	-0.01
Net Cash From Continuing Investing Activities	-7.21	-0.04	-0.01	-	0.01	-0.03	0.00	0.01	-	-0.01	-0.01
Purchase of Property, Plant & Equipment	-0.04	-0.04	-0.01	-	0.01	-0.04	0.00	0.01	-	-0.01	-0.01
Net Cash From Financing Activities	5.99	-0.07	-0.04	-6.04	-1.96	-0.04	-0.04	2.46	-0.04	-3.04	-2.04
Net Cash From Continuing Financing Activities	5.99	-0.07	-0.04	-6.04	-1.96	-0.04	-0.04	2.46	-0.04	-3.04	-2.04
Repayment of Debt	-0.02	-0.07	-0.04	-6.04	-1.96	-0.04	-0.04	2.46	-0.04	-3.04	-2.04
Cash Interest Paid	0.92	0.95	1.18	1.22	0.54	0.32	0.42	-0.49	0.34	0.30	0.26
Cash Income Taxes Paid	0.00	0.05	0.04	0.72	1.40	1.92	0.00	-1.21	-0.07	2.27	0.00

This table presents Daily Journal Corp. (S.C.)'s assets and liabilities at the end of each period, using annual balance sheet data. All values are USD millions unless otherwise specified.

Metric	2014	2015	2016	2017	2019	2020	2021	2022	2023	2024	2025
Period end date	9/30/2014	9/30/2015	9/30/2016	9/30/2017	9/30/2019	9/30/2020	9/30/2021	9/30/2022	9/30/2023	9/30/2024	9/30/2025
Total Assets	244	228	225	281	237	239	383	319	355	404	548
Total Current Assets	201	189	184	240	213	216	372	309	345	394	538
Cash & Equivalents	15	16	11	3.38	8.62	27	13	13	21	13	21
Restricted Cash	-	-	-	-	2.02	2.04	2.04	2.05	2.10	2.19	2.27
Short-Term Investments	174	166	167	229	195	179	348	276	303	359	493
Accounts Receivable	8.57	5.67	4.71	5.36	7.04	6.73	9.52	17	19	19	21
Prepaid Expenses	0.98	0.68	0.80	0.80	0.51	0.61	0.56	0.45	0.38	0.66	0.96
Other Current Assets	-	-	-	-	-	-	-	-	0.19	0.75	1.39
Plant, Property, & Equipment, net	9.02	8.96	12	12	11	10	10	9.55	9.36	9.27	8.93
Total Noncurrent Assets	34	30	29	29	14	12	0.22	0.10	0.10	0.00	0.00
Total Liabilities & Shareholders' Equity	244	228	225	281	237	239	383	319	355	404	548
Total Liabilities	108	100	100	121	100	97	128	140	154	125	157
Total Current Liabilities	73	66	65	24	31	28	34	34	42	38	39
Short-Term Debt	-	0.00	0.11	0.12	0.13	0.13	0.15	0.15	0.16	0.16	0.17
Accounts Payable	4.34	4.21	2.64	3.05	4.52	3.93	4.24	5.06	6.64	6.05	7.07
Accrued Expenses	3.12	2.92	2.58	3.11	5.17	5.01	6.05	7.07	8.79	8.52	13
Current Deferred Revenue	19	18	18	18	21	19	17	21	26	24	18
Current Deferred & Payable Income Tax Liabilities	47	41	42	-	-	0.00	6.24	0.00	1.07	0.00	0.88
Total Noncurrent Liabilities	34	34	35	97	69	69	94	106	112	87	118
Long-Term Debt	-	0.00	2.07	1.96	1.71	1.58	1.43	1.29	1.12	0.96	0.79
Noncurrent Deferred Revenue	0.18	0.55	0.15	0.76	0.34	0.45	1.00	0.37	1.00	0.88	0.99
Noncurrent Deferred & Payable Income Tax Liabilities	3.24	2.99	2.72	65	37	36	56	25	31	53	87
Noncurrent Employee Benefit Liabilities	-	-	-	-	-	-	-	-	0.20	0.78	1.59
Other Noncurrent Operating Liabilities	31	30	30	30	30	31	35	80	79	31	28
Commitments & Contingencies	-	0.00	0.00	0.00	0.00	0.00	0.00	-	0.00	-	0.00
Total Equity & Noncontrolling Interests	136	129	125	160	138	142	255	179	200	279	391
Total Preferred & Common Equity	136	129	125	160	138	142	255	179	200	279	391
Preferred Stock	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.01	0.01
Total Common Equity	136	129	125	160	138	142	255	179	200	279	391
Common Stock	1.77	1.77	1.77	1.77	1.77	1.77	1.77	1.77	1.77	1.96	2.10
Retained Earnings	58	59	58	57	136	140	253	177	199	277	389

This table presents Daily Journal Corp. (S.C.)'s assets and liabilities at the end of each period, using quarterly balance sheet data. All values are USD millions unless otherwise specified.

Metric	Q3 2022	Q1 2023	Q2 2023	Q3 2023	Q2 2024	Q3 2024	Q1 2025	Q2 2025	Q3 2025	Q1 2026
Period end date	6/30/2022	12/31/2022	3/31/2023	6/30/2023	3/31/2024	6/30/2024	12/31/2024	3/31/2025	6/30/2025	12/31/2025
Total Assets	385	346	359	366	336	370	413	468	495	529
Total Current Assets	368	337	349	357	326	361	403	459	486	518
Cash & Equivalents	8.88	15	14	20	11	9.99	15	12	19	17
Restricted Cash	2.04	2.05	2.13	2.08	2.14	2.17	2.21	2.23	2.25	2.29
Short-Term Investments	342	307	319	316	297	325	372	431	443	481
Accounts Receivable	11	11	14	17	16	22	13	12	20	17
Prepaid Expenses	0.55	0.41	0.48	0.56	0.51	0.52	0.47	0.60	0.92	1.09
Other Current Assets	-	-	-	-	0.52	0.72	0.83	1.07	1.23	2.16
Plant, Property, & Equipment, net	9.61	9.51	9.48	9.43	9.25	9.17	9.08	9.01	8.95	8.95
Total Noncurrent Assets	6.92	0.08	0.05	0.03	0.07	0.15	0.10	0.08	0.06	0.00
Total Liabilities & Shareholders' Equity	385	346	359	366	336	370	413	468	495	529
Total Liabilities	161	149	153	159	107	118	123	134	146	146
Total Current Liabilities	30	31	31	39	36	42	33	30	39	32
Short-Term Debt	0.15	0.15	0.16	0.16	0.16	0.16	0.17	0.17	0.17	0.17
Accounts Payable	4.41	5.27	4.42	6.11	6.07	6.78	6.49	5.81	8.30	7.64
Accrued Expenses	5.39	4.20	4.73	5.38	6.05	7.69	5.77	6.41	8.87	5.00
Current Deferred Revenue	20	22	22	27	22	25	20	18	20	18
Current Deferred & Payable Income Tax Liabilities	0.00	-	-	-	2.55	1.92	-	0.23	1.62	1.02
Total Noncurrent Liabilities	130	118	121	120	71	76	90	103	107	115
Long-Term Debt	1.32	1.25	1.20	1.16	1.04	1.00	0.91	0.87	0.83	0.74
Noncurrent Deferred Revenue	0.38	0.49	0.52	0.41	0.82	0.53	0.49	0.38	0.39	0.86
Noncurrent Deferred & Payable Income Tax Liabilities	51	31	35	34	36	43	57	73	75	85
Noncurrent Employee Benefit Liabilities	-	-	-	-	0.51	0.65	0.93	1.02	1.40	2.17
Other Noncurrent Operating Liabilities	78	85	85	85	33	30	31	28	29	26
Commitments & Contingencies	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Total Equity & Noncontrolling Interests	224	197	206	207	228	252	290	334	349	383
Total Preferred & Common Equity	224	197	206	207	228	252	290	334	349	383
Preferred Stock	0.00	0.00	0.00	0.00	0.00	-	-	-	0.00	0.01
Total Common Equity	224	197	206	207	228	252	290	334	349	383
Common Stock	1.77	1.77	1.77	1.77	1.77	1.77	2.00	2.06	2.08	2.13
Retained Earnings	222	195	205	205	227	250	288	332	347	381

This table displays calculated financial ratios and metrics derived from Daily Journal Corp. (S.C.)'s official financial filings.

Metric	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024	2025
Period end date	9/30/2015	9/30/2016	9/30/2017	9/30/2018	9/30/2019	9/30/2020	9/30/2021	9/30/2022	9/30/2023	9/30/2024	9/30/2025
DEI Shares Outstanding	1,380,746.00	1,380,746.00	1,380,746.00	1,380,746.00	1,380,746.00	1,380,746.00	-	-	-	-	1,377,426.00
DEI Adjusted Shares Outstanding	1,380,746.00	1,380,746.00	1,380,746.00	1,380,746.00	1,380,746.00	1,380,746.00	-	-	-	-	1,377,426.00
DEI Earnings Per Adjusted Shares Outstanding	0.59	57.65	0.00	18.84	-18.26	2.93	-	-	-	-	81.41
Growth Metrics	-	-	-	-	-	-	-	-	-	-	-
Revenue Growth	1.28%	183.86%	-66.85%	0.00%	5.33%	2.65%	-0.03%	8.18%	25.37%	3.28%	25.41%
EBITDA Growth	-39.04%	3,849.98%	-3,702.42%	74.21%	-627.48%	89.08%	2,932.68%	-210.84%	120.14%	312.19%	43.51%
EBIT Growth	-64.50%	2,326.11%	-113.19%	35.52%	-320.78%	87.80%	2,582.76%	-211.67%	119.85%	315.85%	43.63%
NOPAT Growth	74.92%	2,280.64%	-117.19%	34.92%	-112.67%	90.38%	229.39%	-12.29%	264.71%	-39.96%	133.50%
Net Income Growth	28.37%	-228.77%	11.98%	0.00%	-407.47%	116.03%	2,693.86%	-166.98%	128.37%	264.13%	43.56%
EPS Growth	28.26%	-228.81%	13.16%	0.00%	-407.41%	116.05%	0.00%	0.00%	0.00%	0.00%	43.50%
Operating Cash Flow Growth	202.34%	-84.22%	-316.59%	29.05%	185.86%	44.64%	40.67%	-260.10%	386.71%	-100.59%	15,080.90%
Free Cash Flow Firm Growth	-126.68%	2,514.29%	-78.27%	-460.61%	140.25%	-112.55%	2,211.92%	-86.07%	216.96%	-244.86%	235.36%
Invested Capital Growth	-0.65%	4.78%	-40.21%	48.03%	-78.41%	1.21%	-63.37%	-4.30%	-12.46%	24.42%	-31.77%
Revenue Q/Q Growth	-1.63%	187.88%	-66.28%	0.00%	0.00%	0.00%	0.00%	0.00%	-10.46%	0.00%	0.00%
EBITDA Q/Q Growth	-28.89%	5,687.56%	-167.66%	27.86%	-3,310.18%	-828.73%	0.00%	0.00%	183.87%	0.00%	0.00%
EBIT Q/Q Growth	-35.77%	1,882.44%	-4.53%	-21,976.92%	0.00%	0.00%	0.00%	0.00%	182.09%	0.00%	0.00%
NOPAT Q/Q Growth	59.93%	1,856.51%	-118.77%	0.00%	0.00%	0.00%	0.00%	0.00%	5.36%	0.00%	0.00%
Net Income Q/Q Growth	-62.33%	-332.78%	-14.04%	-38.70%	0.00%	0.00%	0.00%	0.00%	227.01%	0.00%	0.00%
EPS Q/Q Growth	-61.94%	-347.06%	-11.86%	-34.22%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Operating Cash Flow Q/Q Growth	5.54%	-57.82%	-17.77%	65.62%	-57.08%	224.44%	-14.85%	20.30%	15.78%	-102.58%	11.73%
Free Cash Flow Firm Q/Q Growth	-203.44%	497.45%	-82.80%	-218.84%	197.61%	-110.62%	0.00%	0.00%	0.00%	0.00%	0.00%
Invested Capital Q/Q Growth	5.31%	-9.26%	-14.86%	25.06%	-101.34%	-25.60%	0.00%	0.00%	4.57%	0.00%	0.00%
Profitability Metrics	-	-	-	-	-	-	-	-	-	-	-
Gross Margin	100.00%	78.07%	100.00%	26.76%	28.04%	24.31%	31.44%	32.46%	35.83%	32.54%	36.66%
EBITDA Margin	4.74%	65.97%	-45.48%	-10.51%	-72.58%	-7.72%	218.73%	-224.10%	36.00%	143.68%	164.43%
Operating Margin	-7.99%	61.35%	-31.82%	-18.55%	-37.46%	-2.57%	4.31%	3.68%	9.82%	5.82%	10.86%
EBIT Margin	-7.83%	61.40%	-31.98%	-18.47%	-73.79%	-8.77%	217.77%	-224.80%	35.59%	143.30%	164.13%
Profit (Net Income) Margin	1.84%	-0.84%	-2.22%	17.75%	-51.83%	8.09%	226.14%	-140.02%	31.68%	111.70%	127.86%
Tax Burden Percent	-261.29%	35.02%	11.38%	-72.33%	80.11%	95.62%	73.77%	73.74%	76.34%	74.91%	74.71%
Interest Burden Percent	9.00%	-3.89%	60.97%	132.90%	87.67%	-96.51%	140.77%	84.46%	116.62%	104.06%	104.27%
Effective Tax Rate	0.00%	0.00%	0.00%	0.00%	0.00%	4.38%	26.23%	0.00%	23.66%	25.09%	25.29%
Return on Invested Capital (ROIC)	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
ROIC Less NNEP Spread (ROIC-NNEP)	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Return on Net Nonoperating Assets (RNNOA)	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Return on Equity (ROE)	0.61%	-0.82%	-0.64%	10.27%	-36.62%	2.89%	56.97%	-34.88%	11.31%	32.60%	33.48%
Cash Return on Invested Capital (CROIC)	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Operating Return on Assets (OROA)	-1.46%	33.79%	-5.23%	-3.13%	-14.32%	-1.84%	35.01%	-34.61%	7.15%	26.42%	30.24%
Return on Assets (ROA)	0.34%	-0.46%	-0.36%	3.01%	-10.06%	1.70%	36.35%	-21.56%	6.37%	20.59%	23.56%
Return on Common Equity (ROCE)	0.61%	-0.82%	-0.64%	10.27%	-36.62%	2.89%	56.97%	-34.88%	11.31%	32.60%	33.48%
Return on Equity Simple (ROE_SIMPLE)	0.63%	-0.83%	-0.57%	0.00%	-18.31%	2.85%	44.34%	-42.24%	10.70%	28.02%	0.00%
Net Operating Profit after Tax (NOPAT)	-2.46	54	-9.22	-6.00	-13	-1.23	1.59	1.39	5.08	3.05	7.12
NOPAT Margin	-5.59%	42.94%	-22.27%	-12.99%	-26.22%	-2.46%	3.18%	2.58%	7.50%	4.36%	8.12%
Net Nonoperating Expense Percent (NNEP)	1.76%	-30.57%	4.08%	10.62%	-10.37%	2.57%	39.25%	-23.69%	5.33%	21.52%	23.66%
Return On Investment Capital (ROIC_SIMPLE)	-	-	-	-	-	-	-	-	2.52%	1.09%	1.82%
Cost of Revenue to Revenue	0.00%	21.93%	0.00%	73.24%	71.96%	75.69%	68.56%	67.54%	64.17%	67.46%	63.34%
SG&A Expenses to Revenue	81.61%	7.51%	102.51%	16.99%	17.46%	9.59%	6.36%	7.76%	7.11%	6.97%	6.93%
R&D to Revenue	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Operating Expenses to Revenue	107.99%	16.72%	131.82%	45.31%	65.49%	26.88%	27.13%	28.27%	26.00%	26.71%	25.79%
Earnings before Interest and Taxes (EBIT)	-3.44	77	-13	-8.53	-36	-4.38	109	-121	24	100	144
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)	2.09	82	-19	-4.85	-35	-3.86	109	-121	24	100	144
Valuation Ratios	-	-	-	-	-	-	-	-	-	-	-
Price to Book Value (P/BV)	2.00	2.41	1.89	2.04	2.48	2.36	1.74	1.97	2.02	2.42	1.64
Price to Tangible Book Value (P/TBV)	2.52	2.91	2.11	2.23	2.48	2.36	1.74	1.97	2.02	2.42	1.64
Price to Revenue (P/Rev)	5.85	2.42	7.29	7.20	7.03	6.69	8.86	6.54	5.98	9.65	7.31
Price to Earnings (P/E)	317.40	3.80	0.00	12.79	0.00	82.69	3.92	0.00	18.87	8.64	5.71
Dividend Yield	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Earnings Yield	0.32%	26.32%	-0.30%	7.82%	0.00%	1.21%	25.52%	0.00%	5.30%	11.57%	17.50%
Enterprise Value to Invested Capital (EV/IC)	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Enterprise Value to Revenue (EV/Rev)	1.72	1.01	1.72	7.04	2.85	2.55	1.64	1.18	1.18	4.32	1.43
Enterprise Value to EBITDA (EV/EBITDA)	36.18	1.54	0.00	0.00	0.00	0.00	0.75	0.00	3.28	3.01	0.87
Enterprise Value to EBIT (EV/EBIT)	0.00	1.65	0.00	0.00	0.00	0.00	0.75	0.00	3.32	3.02	0.87
Enterprise Value to NOPAT (EV/NOPAT)	0.00	2.36	0.00	0.00	0.00	0.00	51.48	45.60	15.76	99.16	17.68
Enterprise Value to Operating Cash Flow (EV/OCF)	9.73	103.37	0.00	0.00	85.72	54.59	24.87	0.00	5.31	0.00	9.44
Enterprise Value to Free Cash Flow (EV/FCFF)	0.00	2.48	6.42	0.00	8.59	0.00	1.91	10.67	4.25	0.00	3.40
Leverage & Solvency	-	-	-	-	-	-	-	-	-	-	-
Debt to Equity	0.00	0.02	0.01	0.00	0.01	0.01	0.01	0.01	0.01	0.00	0.00
Long-Term Debt to Equity	0.00	0.02	0.01	0.00	0.01	0.01	0.01	0.01	0.01	0.00	0.00
Financial Leverage	-1.40	-1.41	-1.43	-1.67	-1.74	-1.47	-1.43	-1.50	-1.62	-1.46	-1.33
Leverage Ratio	1.78	1.79	1.78	3.41	3.64	1.70	1.57	1.62	1.78	1.58	1.42
Compound Leverage Factor	0.16	-0.07	1.08	4.53	3.19	-1.64	2.21	1.37	2.07	1.65	1.48
Debt to Total Capital	0.00%	1.71%	1.28%	100.00%	1.32%	1.19%	0.62%	0.79%	0.63%	0.40%	0.24%
Short-Term Debt to Total Capital	0.00%	0.09%	0.07%	6.19%	0.09%	0.09%	0.06%	0.08%	0.08%	0.06%	0.04%
Long-Term Debt to Total Capital	0.00%	1.62%	1.21%	93.81%	1.22%	1.10%	0.56%	0.71%	0.56%	0.34%	0.20%
Preferred Equity to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Noncontrolling Interests to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Common Equity to Total Capital	100.00%	98.29%	98.72%	0.00%	98.68%	98.81%	99.38%	99.21%	99.37%	99.60%	99.75%
Debt to EBITDA	0.00	0.03	-0.11	-0.40	-0.05	-0.44	0.01	-0.01	0.05	0.01	0.01
Net Debt to EBITDA	0.00	-2.14	12.25	1.51	5.76	53.60	-3.30	2.39	-13.32	-3.71	-3.57
Long-Term Debt to EBITDA	0.00	0.03	-0.10	-0.38	-0.05	-0.41	0.01	-0.01	0.05	0.01	0.01
Debt to NOPAT	0.00	0.04	-0.22	-0.33	-0.14	-1.39	0.99	1.03	0.25	0.37	0.13
Net Debt to NOPAT	0.00	-3.28	25.02	1.22	15.94	168.42	-227.18	-207.98	-63.96	-122.26	-72.33
Long-Term Debt to NOPAT	0.00	0.04	-0.21	-0.31	-0.13	-1.28	0.90	0.92	0.22	0.31	0.11
Altman Z-Score	2.70	4.49	2.70	0.00	3.49	3.99	5.13	2.24	3.80	6.25	5.56
Noncontrolling Interest Sharing Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Liquidity Ratios	-	-	-	-	-	-	-	-	-	-	-
Current Ratio	2.87	2.84	9.96	0.00	6.94	7.73	10.95	9.20	8.19	10.26	13.89
Quick Ratio	2.84	2.82	9.89	0.00	6.86	7.61	10.87	9.10	8.12	10.17	13.78
Cash Flow Metrics	-	-	-	-	-	-	-	-	-	-	-
Free Cash Flow to Firm (FCFF)	-2.12	51	11	-40	16	-2.02	43	5.95	19	-27	37
Operating Cash Flow to CapEx	1,372.57%	32.39%	-1,047.83%	-887.26%	978.79%	1,269.57%	11,331.03%	0.00%	17,539.53%	-197.78%	166,662.50%
Free Cash Flow to Firm to Interest Expense	-6.61	59.66	0.00	-210.65	16.87	-3.66	130.58	5.36	4.35	-8.85	26.77
Operating Cash Flow to Interest Expense	24.23	1.43	0.00	-9.90	1.69	4.22	10.05	-4.74	3.48	-0.03	9.65
Operating Cash Flow Less CapEx to Interest Expense	22.47	-2.98	0.00	-11.02	1.52	3.89	9.96	-4.43	3.46	-0.04	9.65
Efficiency Ratios	-	-	-	-	-	-	-	-	-	-	-
Asset Turnover	0.19	0.55	0.16	0.17	0.19	0.21	0.16	0.15	0.20	0.18	0.18
Accounts Receivable Turnover	6.18	24.05	8.22	9.09	8.22	7.26	6.14	4.08	3.80	3.69	4.36
Inventory Turnover	0.00	615.30	0.00	786.79	814.28	994.79	866.58	736.97	678.91	1,084.55	0.00
Fixed Asset Turnover	4.89	11.88	3.49	4.04	4.42	4.70	4.88	5.52	7.16	7.56	9.64
Accounts Payable Turnover	0.00	7.99	0.00	11.53	9.54	8.95	8.38	7.84	7.42	7.43	8.47
Days Sales Outstanding (DSO)	59.09	15.17	44.39	40.14	44.41	50.29	59.41	89.39	96.00	98.92	83.72
Days Inventory Outstanding (DIO)	0.00	0.59	0.00	0.46	0.45	0.37	0.42	0.50	0.54	0.34	0.00
Days Payable Outstanding (DPO)	0.00	45.70	0.00	31.66	38.26	40.78	43.53	46.53	49.16	49.10	43.10
Cash Conversion Cycle (CCC)	59.09	-29.93	44.39	8.95	6.60	9.88	16.29	43.36	47.38	50.16	40.61
Capital & Investment Metrics	-	-	-	-	-	-	-	-	-	-	-
Invested Capital	-53	-51	-71	-37	-66	-65	-106	-111	-124	-94	-124
Invested Capital Turnover	-0.83	-2.41	-0.68	-0.86	-0.95	-0.77	-0.58	-0.50	-0.58	-0.64	-0.81
Increase / (Decrease) in Invested Capital	-0.34	2.54	-20	34	-29	0.80	-41	-4.56	-14	30	-30
Enterprise Value (EV)	75	127	71	325	138	128	82	63	80	302	126
Market Capitalization	257	302	302	333	342	334	442	353	405	675	641
Book Value per Share	$93.14	$90.78	$115.69	$0.00	$99.73	$102.66	$184.42	$130.00	$145.58	$202.39	$283.90
Tangible Book Value per Share	$74.03	$75.31	$103.77	$0.00	$99.73	$102.66	$184.42	$130.00	$145.58	$202.39	$283.90
Total Capital	129	128	162	1.96	140	143	256	180	202	280	392
Total Debt	0.00	2.18	2.07	1.96	1.84	1.71	1.58	1.43	1.28	1.12	0.96
Total Long-Term Debt	0.00	2.07	1.96	1.84	1.71	1.58	1.43	1.29	1.12	0.96	0.79
Net Debt	-182	-176	-231	-7.35	-203	-207	-361	-290	-325	-373	-515
Capital Expenditures (CapEx)	0.57	3.78	0.25	0.21	0.17	0.18	0.03	-0.35	0.09	0.05	0.01
Debt-free, Cash-free Net Working Capital (DFCFNWC)	-59	-58	-17	218	-23	-20	-24	-15	-23	-18	-15
Debt-free Net Working Capital (DFNWC)	123	120	216	227	182	188	338	276	303	356	501
Net Working Capital (NWC)	123	120	216	227	182	188	338	276	303	356	500
Net Nonoperating Expense (NNE)	-3.27	55	-8.30	-14	12	-5.27	-111	77	-16	-75	-105
Net Nonoperating Obligations (NNO)	-182	-176	-231	-37	-203	-207	-361	-290	-325	-373	-515
Total Depreciation and Amortization (D&A)	5.53	5.71	-5.59	3.68	0.59	0.52	0.48	0.38	0.28	0.27	0.26
Debt-free, Cash-free Net Working Capital to Revenue	-133.50%	-46.71%	-40.73%	472.03%	-46.87%	-39.81%	-47.55%	-27.80%	-33.54%	-25.24%	-17.43%
Debt-free Net Working Capital to Revenue	279.56%	95.91%	521.45%	492.16%	374.90%	377.34%	677.96%	510.99%	448.04%	509.38%	570.75%
Net Working Capital to Revenue	279.56%	95.82%	521.17%	491.90%	374.64%	377.07%	677.66%	510.72%	447.81%	509.15%	570.56%
Earnings Adjustments	-	-	-	-	-	-	-	-	-	-	-
Adjusted Basic Earnings per Share	$0.59	($0.76)	($0.66)	$5.94	$0.00	$2.93	$81.77	($54.81)	$15.58	$56.73	$81.41
Adjusted Weighted Average Basic Shares Outstanding	1.38M	1.38M	1.38M	1.38M	0.00	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M
Adjusted Diluted Earnings per Share	$0.59	($0.76)	($0.66)	$5.94	$0.00	$2.93	$81.77	$0.00	$0.00	$0.00	$81.41
Adjusted Weighted Average Diluted Shares Outstanding	1.38M	1.38M	1.38M	1.38M	0.00	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M
Adjusted Basic & Diluted Earnings per Share	$0.59	($0.76)	($0.66)	$5.94	($18.26)	$2.93	$81.77	$0.00	$0.00	$0.00	$0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M
Normalized Net Operating Profit after Tax (NOPAT)	-2.46	54	-9.22	-6.00	-3.38	-1.23	1.59	1.20	5.08	3.05	7.12
Normalized NOPAT Margin	-5.59%	42.94%	-22.27%	-12.99%	-6.94%	-2.46%	3.18%	2.23%	7.50%	4.36%	8.12%
Pre Tax Income Margin	-0.70%	-2.39%	-19.50%	-24.55%	-64.69%	8.46%	306.56%	-189.87%	41.50%	149.12%	171.14%
Debt Service Ratios	-	-	-	-	-	-	-	-	-	-	-
EBIT to Interest Expense	-10.76	89.54	0.00	-44.91	-37.59	-7.92	332.48	-109.48	5.56	32.46	104.23
NOPAT to Interest Expense	-7.68	62.63	0.00	-31.57	-13.36	-2.22	4.85	1.26	1.17	0.99	5.15
EBIT Less CapEx to Interest Expense	-12.53	85.12	0.00	-46.02	-37.77	-8.25	332.39	-109.17	5.54	32.45	104.23
NOPAT Less CapEx to Interest Expense	-9.45	58.21	0.00	-32.69	-13.53	-2.55	4.77	1.57	1.15	0.97	5.15
Payout Ratios	-	-	-	-	-	-	-	-	-	-	-
Dividend Payout Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Augmented Payout Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%

This table displays calculated financial ratios and metrics derived from Daily Journal Corp. (S.C.)'s official financial filings.

Metric	Q1 2023	Q2 2023	Q3 2023	Q4 2023	Q2 2024	Q3 2024	Q1 2025	Q2 2025	Q3 2025	Q4 2025	Q1 2026
Period end date	12/31/2022	3/31/2023	6/30/2023	9/30/2023	3/31/2024	6/30/2024	12/31/2023	3/31/2025	6/30/2025	9/30/2025	12/31/2025
DEI Shares Outstanding	-	-	-	-	-	-	-	1,377,426.00	1,377,426.00	1,377,426.00	1,377,722.00
DEI Adjusted Shares Outstanding	-	-	-	-	-	-	-	1,377,426.00	1,377,426.00	1,377,426.00	1,377,722.00
DEI Earnings Per Adjusted Shares Outstanding	-	-	-	-	-	-	-	32.43	10.47	30.60	-5.79
Growth Metrics	-	-	-	-	-	-	-	-	-	-	-
Revenue Growth	4.81%	0.00%	38.13%	-26.84%	2.58%	-1.19%	0.00%	9.69%	33.79%	0.00%	10.36%
EBITDA Growth	166.26%	232.13%	97.55%	85.02%	97.93%	8,341.53%	0.00%	195.66%	-49.29%	0.00%	-177.98%
EBIT Growth	165.86%	229.20%	97.09%	84.94%	98.63%	6,997.63%	0.00%	196.30%	-49.39%	0.00%	-178.78%
NOPAT Growth	-1,684.17%	342.48%	378.46%	-6.36%	-59.04%	-80.49%	0.00%	48.37%	218.92%	0.00%	-38.48%
Net Income Growth	159.19%	133.92%	106.86%	85.53%	63.42%	3,349.78%	0.00%	189.78%	-38.25%	0.00%	-173.22%
EPS Growth	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	-173.20%
Operating Cash Flow Growth	637.85%	95.03%	105.27%	44.66%	0.00%	-76.08%	0.00%	0.00%	348.09%	44.83%	-187.89%
Free Cash Flow Firm Growth	0.00%	-96.17%	-69.53%	0.00%	-3,140.88%	-755.14%	0.00%	165.99%	171.65%	0.00%	0.00%
Invested Capital Growth	14.63%	-0.30%	-2.21%	-12.46%	37.01%	35.40%	0.00%	-37.51%	-35.55%	0.00%	-17.81%
Revenue Q/Q Growth	-58.24%	31.32%	9.60%	21.72%	0.00%	5.57%	0.00%	2.67%	28.77%	21.40%	-31.24%
EBITDA Q/Q Growth	137.87%	-56.57%	-103.42%	-2,559.32%	0.00%	42.57%	0.00%	326.95%	-75.55%	269.91%	-120.25%
EBIT Q/Q Growth	137.71%	-56.73%	-104.11%	-2,146.45%	0.00%	42.71%	0.00%	328.48%	-75.62%	271.10%	-120.38%
NOPAT Q/Q Growth	-120.81%	316.57%	254.82%	-41.43%	0.00%	68.98%	0.00%	29.36%	263.23%	36.49%	-90.41%
Net Income Q/Q Growth	139.77%	-47.09%	-92.82%	-1,057.90%	0.00%	51.51%	0.00%	310.00%	-67.72%	192.29%	-118.92%
EPS Q/Q Growth	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Operating Cash Flow Q/Q Growth	-47.91%	-127.86%	1,102.10%	-0.51%	0.00%	0.00%	-29.39%	340.79%	156.40%	-36.95%	-142.85%
Free Cash Flow Firm Q/Q Growth	0.00%	106.94%	352.01%	133.87%	0.00%	2.62%	0.00%	0.00%	5.73%	-100.00%	0.00%
Invested Capital Q/Q Growth	-13.56%	-1.17%	-2.57%	4.57%	0.00%	-5.20%	0.00%	-11.60%	-3.70%	-8.53%	6.21%
Profitability Metrics	-	-	-	-	-	-	-	-	-	-	-
Gross Margin	21.71%	37.19%	38.90%	40.35%	27.52%	31.01%	29.05%	30.09%	36.86%	43.58%	33.61%
EBITDA Margin	193.53%	64.00%	-2.00%	-43.68%	123.49%	166.77%	96.17%	332.87%	63.21%	192.62%	-56.73%
Operating Margin	-5.82%	10.06%	13.06%	15.92%	3.82%	6.23%	3.90%	5.30%	13.77%	16.19%	2.44%
EBIT Margin	192.92%	63.57%	-2.38%	-43.99%	123.09%	166.39%	95.75%	332.51%	62.94%	192.41%	-57.04%
Profit (Net Income) Margin	144.92%	58.39%	3.82%	-30.09%	93.02%	133.50%	78.88%	245.76%	61.61%	148.35%	-40.83%
Tax Burden Percent	74.51%	71.10%	177.23%	68.44%	74.76%	73.36%	80.15%	72.91%	79.10%	75.69%	79.00%
Interest Burden Percent	100.83%	129.20%	-90.52%	99.95%	101.09%	109.37%	102.79%	101.38%	123.75%	101.87%	90.60%
Effective Tax Rate	25.49%	28.90%	-77.23%	0.00%	25.24%	26.64%	19.85%	27.09%	20.90%	24.31%	0.00%
Return on Invested Capital (ROIC)	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
ROIC Less NNEP Spread (ROIC-NNEP)	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Return on Net Nonoperating Assets (RNNOA)	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Return on Equity (ROE)	-28.22%	-12.47%	-7.84%	11.31%	0.00%	0.00%	0.00%	0.00%	0.00%	33.48%	27.72%
Cash Return on Invested Capital (CROIC)	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Operating Return on Assets (OROA)	26.92%	12.00%	-0.48%	-8.84%	0.00%	0.00%	0.00%	0.00%	0.00%	35.45%	-10.84%
Return on Assets (ROA)	20.22%	11.03%	0.77%	-6.05%	0.00%	0.00%	0.00%	0.00%	0.00%	27.34%	-7.76%
Return on Common Equity (ROCE)	-28.22%	-12.47%	-7.84%	11.31%	0.00%	0.00%	0.00%	0.00%	0.00%	33.48%	27.72%
Return on Equity Simple (ROE_SIMPLE)	-32.86%	-13.30%	-8.16%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Net Operating Profit after Tax (NOPAT)	-0.53	1.16	4.10	2.40	0.47	0.80	0.50	0.70	2.55	3.48	0.33
NOPAT Margin	-4.34%	7.15%	23.15%	11.14%	2.86%	4.57%	3.12%	3.86%	10.90%	12.25%	1.71%
Net Nonoperating Expense Percent (NNEP)	5.02%	2.39%	-0.99%	-2.89%	4.66%	6.70%	3.12%	11.68%	2.97%	7.51%	-1.87%
Return On Investment Capital (ROIC_SIMPLE)	-	-	-	1.19%	-	-	0.17%	0.21%	0.73%	0.89%	0.09%
Cost of Revenue to Revenue	78.29%	62.81%	61.10%	59.65%	72.48%	68.99%	70.95%	69.91%	63.14%	56.42%	66.39%
SG&A Expenses to Revenue	9.97%	7.97%	5.67%	6.02%	6.52%	8.12%	6.80%	6.62%	5.64%	7.88%	10.58%
R&D to Revenue	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Operating Expenses to Revenue	27.53%	27.13%	25.84%	24.43%	23.70%	24.78%	25.15%	24.80%	23.09%	27.39%	31.17%
Earnings before Interest and Taxes (EBIT)	24	10	-0.42	-9.48	20	29	15	60	15	55	-11
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)	24	10	-0.35	-9.41	20	29	15	61	15	55	-11
Valuation Ratios	-	-	-	-	-	-	-	-	-	-	-
Price to Book Value (P/BV)	1.75	1.90	1.92	2.02	2.18	2.16	1.62	1.64	1.67	1.64	1.75
Price to Tangible Book Value (P/TBV)	1.75	1.90	1.92	2.02	2.18	2.16	1.62	1.64	1.67	1.64	1.75
Price to Revenue (P/Rev)	6.32	5.55	5.27	5.98	0.00	0.00	0.00	0.00	0.00	7.31	7.50
Price to Earnings (P/E)	0.00	0.00	0.00	18.87	0.00	0.00	0.00	0.00	0.00	5.71	7.20
Dividend Yield	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Earnings Yield	0.00%	0.00%	0.00%	5.30%	0.00%	0.00%	0.00%	0.00%	0.00%	17.50%	13.89%
Enterprise Value to Invested Capital (EV/IC)	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Enterprise Value to Revenue (EV/Rev)	0.41	0.84	0.81	1.18	0.00	0.00	0.00	0.00	0.00	1.43	1.92
Enterprise Value to EBITDA (EV/EBITDA)	0.00	0.00	0.00	3.28	0.00	0.00	0.00	0.00	0.00	0.87	1.45
Enterprise Value to EBIT (EV/EBIT)	0.00	0.00	0.00	3.32	0.00	0.00	0.00	0.00	0.00	0.87	1.45
Enterprise Value to NOPAT (EV/NOPAT)	26.50	34.20	12.68	15.76	0.00	0.00	0.00	0.00	0.00	17.68	24.93
Enterprise Value to Operating Cash Flow (EV/OCF)	0.00	6.16	4.69	5.31	22.18	60.09	0.00	16.25	9.94	9.44	18.73
Enterprise Value to Free Cash Flow (EV/FCFF)	0.00	0.00	0.00	4.25	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Leverage & Solvency	-	-	-	-	-	-	-	-	-	-	-
Debt to Equity	0.01	0.01	0.01	0.01	0.01	0.00	0.00	0.00	0.00	0.00	0.00
Long-Term Debt to Equity	0.01	0.01	0.01	0.01	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Financial Leverage	-1.59	-1.58	-1.60	-1.62	-1.48	-1.47	-1.34	-1.34	-1.33	-1.32	-1.32
Leverage Ratio	1.71	1.70	1.74	1.78	1.60	1.60	1.42	1.43	1.44	1.42	1.40
Compound Leverage Factor	1.72	2.20	-1.58	1.78	1.62	1.75	1.46	1.45	1.78	1.45	1.27
Debt to Total Capital	0.71%	0.65%	0.63%	0.63%	0.52%	0.46%	0.37%	0.31%	0.29%	0.24%	0.24%
Short-Term Debt to Total Capital	0.08%	0.07%	0.08%	0.08%	0.07%	0.06%	0.06%	0.05%	0.05%	0.04%	0.04%
Long-Term Debt to Total Capital	0.63%	0.58%	0.56%	0.56%	0.45%	0.39%	0.31%	0.26%	0.24%	0.20%	0.19%
Preferred Equity to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Noncontrolling Interests to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Common Equity to Total Capital	99.29%	99.35%	99.37%	99.37%	99.48%	99.54%	99.63%	99.69%	99.72%	99.75%	99.76%
Debt to EBITDA	-0.02	-0.03	-0.05	0.05	0.00	0.00	0.00	0.00	0.00	0.01	0.01
Net Debt to EBITDA	5.26	7.73	11.60	-13.32	0.00	0.00	0.00	0.00	0.00	-3.57	-4.20
Long-Term Debt to EBITDA	-0.02	-0.03	-0.04	0.05	0.00	0.00	0.00	0.00	0.00	0.01	0.01
Debt to NOPAT	1.65	0.78	0.27	0.25	0.00	0.00	0.00	0.00	0.00	0.13	0.13
Net Debt to NOPAT	-378.43	-192.84	-69.97	-63.96	0.00	0.00	0.00	0.00	0.00	-72.33	-72.29
Long-Term Debt to NOPAT	1.47	0.69	0.24	0.22	0.00	0.00	0.00	0.00	0.00	0.11	0.11
Altman Z-Score	3.62	3.69	3.53	3.49	0.00	0.00	0.00	0.00	0.00	5.03	4.96
Noncontrolling Interest Sharing Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Liquidity Ratios	-	-	-	-	-	-	-	-	-	-	-
Current Ratio	10.76	11.18	9.24	8.19	8.97	8.58	12.31	15.14	12.42	13.89	16.31
Quick Ratio	10.64	11.07	9.17	8.12	8.88	8.50	12.20	15.01	12.30	13.78	16.20
Cash Flow Metrics	-	-	-	-	-	-	-	-	-	-	-
Free Cash Flow to Firm (FCFF)	-22	1.53	6.92	16	-47	-45	0.00	31	32	0.00	18
Operating Cash Flow to CapEx	6,661.11%	-1,757.89%	55,783.33%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	56,537.50%	-27,685.71%
Free Cash Flow to Firm to Interest Expense	-25.26	1.44	5.85	13.35	-43.65	-101.84	0.00	87.49	97.80	0.00	70.15
Operating Cash Flow to Interest Expense	2.75	-0.63	5.66	5.50	0.00	3.60	1.93	7.97	21.61	14.88	-7.60
Operating Cash Flow Less CapEx to Interest Expense	2.71	-0.66	5.65	5.50	0.00	3.62	1.93	7.99	21.61	14.85	-7.63
Efficiency Ratios	-	-	-	-	-	-	-	-	-	-	-
Asset Turnover	0.14	0.19	0.20	0.20	0.00	0.00	0.00	0.00	0.00	0.18	0.19
Accounts Receivable Turnover	5.88	6.79	5.42	3.80	0.00	0.00	0.00	0.00	0.00	4.36	6.02
Inventory Turnover	553.44	522.60	635.12	678.91	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Fixed Asset Turnover	5.62	7.34	7.94	7.16	0.00	0.00	0.00	0.00	0.00	9.64	9.94
Accounts Payable Turnover	8.39	9.29	7.67	7.42	0.00	0.00	0.00	0.00	0.00	8.47	8.02
Days Sales Outstanding (DSO)	62.04	53.79	67.34	96.00	0.00	0.00	0.00	0.00	0.00	83.72	60.63
Days Inventory Outstanding (DIO)	0.66	0.70	0.57	0.54	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Days Payable Outstanding (DPO)	43.51	39.27	47.61	49.16	0.00	0.00	0.00	0.00	0.00	43.10	45.51
Cash Conversion Cycle (CCC)	19.19	15.22	20.30	47.38	0.00	0.00	0.00	0.00	0.00	40.61	15.12
Capital & Investment Metrics	-	-	-	-	-	-	-	-	-	-	-
Invested Capital	-126	-127	-130	-124	-80	-84	-99	-110	-114	-124	-116
Invested Capital Turnover	-0.40	-0.56	-0.59	-0.58	0.00	0.00	0.00	0.00	0.00	-0.71	-0.83
Increase / (Decrease) in Invested Capital	22	-0.38	-2.82	-14	47	46	0.00	-30	-30	0.00	-18
Enterprise Value (EV)	23	59	61	80	189	207	81	103	119	126	172
Market Capitalization	345	392	398	405	498	543	469	548	582	641	671
Book Value per Share	$142.95	$149.80	$150.29	$145.58	$165.94	$182.90	$210.38	$242.80	$253.29	$283.90	$278.07
Tangible Book Value per Share	$142.95	$149.80	$150.29	$145.58	$165.94	$182.90	$210.38	$242.80	$253.29	$283.90	$278.07
Total Capital	198	208	208	202	230	253	291	335	350	392	384
Total Debt	1.41	1.35	1.32	1.28	1.20	1.16	1.08	1.04	1.00	0.96	0.91
Total Long-Term Debt	1.25	1.20	1.16	1.12	1.04	1.00	0.91	0.87	0.83	0.79	0.74
Net Debt	-322	-333	-337	-325	-309	-336	-388	-444	-463	-515	-499
Capital Expenditures (CapEx)	0.04	0.04	0.01	0.00	0.00	-0.01	0.00	-0.01	0.00	0.01	0.01
Debt-free, Cash-free Net Working Capital (DFCFNWC)	-18	-16	-20	-23	-20	-18	-19	-17	-17	-15	-13
Debt-free Net Working Capital (DFNWC)	306	318	318	303	290	319	371	429	447	501	487
Net Working Capital (NWC)	305	318	318	303	290	319	371	429	447	500	487
Net Nonoperating Expense (NNE)	-18	-8.28	3.42	8.89	-15	-23	-12	-44	-12	-39	8.31
Net Nonoperating Obligations (NNO)	-322	-333	-337	-325	-309	-336	-388	-444	-463	-515	-499
Total Depreciation and Amortization (D&A)	0.08	0.07	0.07	0.07	0.07	0.07	0.07	0.07	0.06	0.06	0.06
Debt-free, Cash-free Net Working Capital to Revenue	-33.46%	-22.98%	-27.08%	-33.54%	0.00%	0.00%	0.00%	0.00%	0.00%	-17.43%	-14.97%
Debt-free Net Working Capital to Revenue	559.85%	450.16%	420.66%	448.04%	0.00%	0.00%	0.00%	0.00%	0.00%	570.75%	543.66%
Net Working Capital to Revenue	559.57%	449.94%	420.45%	447.81%	0.00%	0.00%	0.00%	0.00%	0.00%	570.56%	543.47%
Earnings Adjustments	-	-	-	-	-	-	-	-	-	-	-
Adjusted Basic Earnings per Share	$12.95	$6.85	$0.49	($4.71)	$11.19	$16.96	$9.16	$32.43	$10.47	$30.60	($5.79)
Adjusted Weighted Average Basic Shares Outstanding	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M
Adjusted Diluted Earnings per Share	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	($5.79)
Adjusted Weighted Average Diluted Shares Outstanding	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M
Adjusted Basic & Diluted Earnings per Share	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M	1.38M
Normalized Net Operating Profit after Tax (NOPAT)	-0.53	1.16	1.62	2.40	0.47	0.80	0.50	0.70	2.55	3.48	0.33
Normalized NOPAT Margin	-4.34%	7.15%	9.15%	11.14%	2.86%	4.57%	3.12%	3.86%	10.90%	12.25%	1.71%
Pre Tax Income Margin	194.51%	82.13%	2.16%	-43.97%	124.43%	181.98%	98.42%	337.09%	77.89%	196.00%	-51.68%
Debt Service Ratios	-	-	-	-	-	-	-	-	-	-	-
EBIT to Interest Expense	27.18	9.65	-0.36	-7.82	19.13	65.41	13.41	172.19	44.37	179.84	-43.70
NOPAT to Interest Expense	-0.61	1.09	3.47	1.98	0.44	1.80	0.44	2.00	7.68	11.45	1.31
EBIT Less CapEx to Interest Expense	27.14	9.62	-0.37	-7.82	0.00	65.44	13.41	172.20	44.37	179.81	-43.73
NOPAT Less CapEx to Interest Expense	-0.65	1.05	3.46	1.98	0.00	1.82	0.44	2.01	7.68	11.42	1.28
Payout Ratios	-	-	-	-	-	-	-	-	-	-	-
Dividend Payout Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Augmented Payout Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%

Financials Breakdown Chart

Key Financial Trends

Here are the key takeaways from Daily Journal Corp (DJCO) quarterly statements over the last four years, focusing on liquidity, profitability, and cash flows. The bullet points are ordered with the strongest positive items first, then neutral observations, then potential negatives.

Very strong liquidity and liquidity coverage: as of Q1 2026, Cash & Equivalents $16.56M and Short-Term Investments $481.32M, with Total Current Assets $518.38M and Total Current Liabilities $31.79M, yielding a current ratio well over 16x. This provides substantial short-term financial flexibility.
Healthy balance sheet with a solid equity base and minimal leverage: Total Equity at about $383.12M (Total Common Equity $383.11M; Retained Earnings $380.97M) and only modest debt (Long-Term Debt $0.74M; Short-Term Debt ~$0.17M in recent quarters). This supports financial resilience and capacity for opportunistic actions if needed.
Consistent operating cash flow in 2025 quarters: multiple quarters posted positive net cash from continuing operating activities (e.g., Q3 2025 $7.17M; Q4 2025 $4.52M; Q2 2025 $2.72M; Q1 2025 $2.21M). This indicates the business generated cash from core activities during the period.
Earnings per share and trailing profitability in 2025 were robust in several quarters: Q2 2025 Basic EPS $32.43 and Q4 2025 Basic EPS $30.60, reflecting strong profitability in those periods (despite later variability). This suggests the company can generate meaningful earnings on a per-share basis in favorable quarters.
Minimal capital expenditure and steady investing activity: quarterly purchases of property, plant & equipment are very small (typically in the range of tens of thousands of dollars per quarter), signaling a cautious capital expenditure profile and a focus on other asset uses (notably large investment holdings).
Investment portfolio dominates the asset mix: as shown by substantial Short-Term Investments (e.g., Q1 2026 around $481M), the company relies heavily on investment income and mark-to-market changes rather than operating assets for a large portion of its reported profitability. This can support earnings volatility tied to market movements rather than operating performance alone.
One-off or non-operating income has a material impact in some quarters: for example, Q4 2025 recorded a large positive contribution from Other Income / (Expense), net (~$50.1M) that boosted pretax and net income. This can create quarterly earnings spikes that may not repeat at the same level.
Earnings volatility across quarters: while several 2025 quarters were strong, there are notable swings (e.g., Q1 2026 net income continuing operations negative at -$7.98M). This suggests earnings are not purely driven by ongoing operations and may reflect non-operating items or market-driven gains/losses.
Strong equity and retained earnings growth over time: Retained Earnings and Total Common Equity have trended up across the sample, reinforcing a solid capital base to support ongoing activities or future opportunities.
Q1 2026 shows a net loss: Net Income / (Loss) for the quarter is negative (-$7.98M), reversing the prior quarters’ positive results. This raises questions about short-term drivers and sustainability going forward.

05/06/26 06:53 AM ETAI Generated. May Contain Errors.

Frequently Asked Questions About Daily Journal Corp. (S.C.)'s Financials

When does Daily Journal Corp. (S.C.)'s fiscal year end?

According to the most recent income statement we have on file, Daily Journal Corp. (S.C.)'s financial year ends in September. Their financial year 2025 ended on September 30, 2025.

How has Daily Journal Corp. (S.C.)'s net income changed over the last 10 years?

Daily Journal Corp. (S.C.)'s net income appears to be on an upward trend, with a most recent value of $112.14 million in 2025, rising from $810 thousand in 2015. The previous period was $78.11 million in 2024. View Daily Journal Corp. (S.C.)'s forecast to see where analysts expect Daily Journal Corp. (S.C.) to go next.

What is Daily Journal Corp. (S.C.)'s operating income?

Daily Journal Corp. (S.C.)'s total operating income in 2025 was $9.53 million, based on the following breakdown:

Total Gross Profit: $32.15 million
Total Operating Expenses: $22.62 million

How has Daily Journal Corp. (S.C.)'s revenue changed over the last 10 years?

Over the last 10 years, Daily Journal Corp. (S.C.)'s total revenue changed from $43.98 million in 2015 to $87.70 million in 2025, a change of 99.4%.

How much debt does Daily Journal Corp. (S.C.) have?

Daily Journal Corp. (S.C.)'s total liabilities were at $157.06 million at the end of 2025, a 25.7% increase from 2024, and a 46.1% increase since 2014.

How much cash does Daily Journal Corp. (S.C.) have?

In the past 10 years, Daily Journal Corp. (S.C.)'s cash and equivalents has ranged from $3.38 million in 2017 to $26.92 million in 2020, and is currently $20.57 million as of their latest financial filing in 2025.

How has Daily Journal Corp. (S.C.)'s book value per share changed over the last 10 years?

Over the last 10 years, Daily Journal Corp. (S.C.)'s book value per share changed from 93.14 in 2015 to 283.90 in 2025, a change of 204.8%.

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Financial statements for NASDAQ:DJCO last updated on 4/9/2026 by MarketBeat.com Staff. New filings and market data are monitored continuously.

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Daily Journal Corp. (S.C.) (DJCO) Financials

Annual Income Statements for Daily Journal Corp. (S.C.)

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