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DJCO · 10-Q filed August 12, 2026

DJCO earnings analysis

What we found in DJCO's 10-Q: the parts that mattered, the offsets in the same document, and what the company said about what comes next.

Our reading of the filing · Free to read, no account needed

Daily Journal delivered strong operating growth in Q3, with revenue up 15.3% year over year to $26.976 million and operating income up to $5.267 million, led by Journal Technologies. However, a $24.145 million unrealized investment loss resulted in a $10.889 million net loss and diluted EPS of negative $7.90, reversing the prior-year quarter’s $14.421 million net income and $10.47 EPS. Liquidity remains substantial, but unresolved material weaknesses, concentrated investments and elevated remediation-related costs temper the improved operating outlook.

What stood out

The parts that mattered.

Pulled out of the filing itself, with the figures the company reported.

Revenue and operating leverage improved
Q3 revenue increased to $26.976 million from $23.406 million, up 15.3% year over year and approximately 17% from the prior quarter’s $23 million. Operating income rose to $5.267 million from $3.224 million, lifting operating margin to approximately 19.5% from 13.8% year over year.
Journal Technologies accelerated
Journal Technologies revenue grew 19.5% to $22.136 million. Other public service fees increased 42.2% to $5.733 million, licensing and maintenance fees rose 16.0% to $9.239 million, and segment pretax income increased to $5.538 million from $4.158 million.
Operating cash flow strengthened
Operating cash flow for the nine months ended June 30, 2026 was $12.927 million, up from $8.810 million in the prior-year period. Accounts receivable declined by $3.112 million, which management attributed to improved collections.
Liquidity remained substantial
Cash and cash equivalents increased to $31.133 million from $20.569 million at September 30, 2025, while restricted cash was $2.329 million. The company also repaid $2.000 million of margin borrowings, reducing the balance to $20.000 million.
Traditional Business profitability recovered
Traditional Business Q3 operating expenses fell 25.5% to $4.331 million from $5.815 million, primarily due to lower personnel costs. The segment therefore moved from a $0.780 million operating loss to $0.509 million of operating income, despite revenue declining 0.8% to $4.840 million.
Non-core real estate sale advanced
The company entered into a subsequent agreement to sell its Los Angeles building and land, carried as held for sale at $3.461 million. Due diligence and related efforts remained ongoing as of the filing date.
What to watch

And the other side of it.

The offsets in the same document — the things a summary that only listed the good news would have left out.

Material weaknesses remain unresolved
The company’s material weaknesses in internal control over financial reporting related to segregation of duties and revenue recognition remained outstanding as of June 30, 2026, and management concluded disclosure controls were not effective. Remediation actions were substantially complete, but the weaknesses will not be considered remediated until controls operate effectively for a sufficient period.
Portfolio concentration and margin risk
Marketable securities declined to $405.963 million from $492.995 million at September 30, 2025, driven by a Q3 unrealized loss of $24.145 million and a nine-month unrealized loss of $87.032 million. Holdings were concentrated in six companies, and a significant decline in portfolio value could trigger margin calls on the $20.000 million margin loan.
Volatile earnings and elevated costs
Nine-month other expense was $81.8 million versus $89.5 million of other income in the prior-year period, primarily because of the $87.032 million unrealized securities loss. Management also reported other general and administrative expense of $8.749 million, up 104.0%, and expects these costs to remain elevated in the near term.
The numbers

What they reported.

What the company itself reported, taken out of the document.

Earnings per share
$-7.9
Operating margin
19.5%
Segment
Journal Technologies: Q3 revenue $22.136 million, up 19.5% year over year from $18.525 million; operating income was $5.538 million versus $4.158 million.
Segment
Traditional Business: Q3 revenue $4.840 million, down 0.8% year over year from $4.881 million; operating loss was $0.934 million versus $0.780 million of operating income.
Segment
Nine-month Journal Technologies revenue was $55.562 million, up 21.0% from $45.934 million; Traditional Business revenue was $13.669 million, up 2.4% from $13.352 million.
Guidance

What they said about what is next.

No quantitative revenue or EPS guidance was provided. Management stated it expects elevated accounting, legal and modernization costs to continue in the near term and believes operations can be funded through operating cash flow and current working capital.

How we read the filing overall

The filing reads about the same as the one before it.

One reading of one document. It is not advice, and it is not a forecast.
Earlier filings

What came before.

10-Q · May 14, 2026
Daily Journal Corporation reported a strong revenue of $22.7 million for Q2 2026, representing a 25% increase year-over-year, driven by growth in its Journal Technologies segment. However, the company experienced…
10-Q · February 17, 2026
Daily Journal reported quarter revenue of $19.538M, up $1.834M or 10.4% year-over-year, driven by higher licensing & maintenance and public service fees. Despite revenue growth, the company posted a net loss of $7.977M…
10-K · December 29, 2025
Daily Journal’s 10-K shows the company pivoting toward software: Journal Technologies accounted for approximately 80% of total revenues in fiscal year 2025 while the Traditional newspaper business remains a smaller,…
10-Q · May 20, 2025
Daily Journal reported quarter revenues of $18.176M (up from $16.571M a year ago) and GAAP diluted EPS of $32.43 driven by large net unrealized/realized gains on marketable securities. Operating income increased to…

This is our reading of a public filing, not the filing. Read the original on SEC.gov · Educational only. Nothing here is investment advice.

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