XML 33 R22.htm IDEA: XBRL DOCUMENT v3.3.1.900
Note 2 - Summary of Significant Accounting Policies (Details Textual) - USD ($)
1 Months Ended 10 Months Ended 12 Months Ended
Sep. 13, 2013
Dec. 04, 2012
Sep. 30, 2013
Sep. 30, 2013
Sep. 30, 2015
Sep. 30, 2014
Sep. 30, 2013
Jul. 25, 2014
Net of Taxes [Member]                
Other than Temporary Impairment Losses, Investments, Portion Recognized in Earnings, Net         $ 230,000      
New Dawn [Member]                
Payments to Acquire Businesses, Gross   $ 14,000,000            
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual       $ 10,403,000        
Business Combination Pro Forma Information Expenses Since Acquisition Date Actual       10,625,000        
Amortization of Intangible Assets       1,587,000        
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual       (222,000)        
Business Acquisition, Transaction Costs     $ 96,000 96,000     $ 96,000  
Liability for Uncertain Tax Positions, Noncurrent         2,991,000      
ISD Corporation [Member] | Deferred Maintenance Agreement [Member]                
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Deferred Revenue               $ 2,842,000
ISD Corporation [Member]                
Goodwill               1,700,000
Payments to Acquire Businesses, Gross $ 16,000,000              
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual     784,000       784,000  
Business Combination Pro Forma Information Expenses Since Acquisition Date Actual     694,000       694,000  
Amortization of Intangible Assets     278,000       278,000  
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual     90,000          
Business Acquisition, Transaction Costs     202,000 202,000     202,000  
Business Combination Recognized Identifiable Assets Acquired and Liabilities Assumed Tangible Assets               4,410,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents               2,546,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables               1,636,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment               141,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Prepaid Expense and Other Assets               87,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles               14,975,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities               5,112,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other               $ 2,270,000
New Dawn and ISD Corporation [Member]                
Business Combination, Pro Forma Information, Disclosure Impracticable, Interest Expense             133,000  
Business Combination, Pro Forma Information Disclosure Impracticable Intangible Amortization             $ 3,370,000  
Customer Relationships [Member]                
Finite-Lived Intangible Assets, Net         11,698,000 $ 15,946,000    
Finite-Lived Intangible Assets, Accumulated Amortization         10,406,000 6,004,000    
Developed Technology Rights [Member]                
Finite-Lived Intangible Assets, Net         1,292,000 1,798,000    
Finite-Lived Intangible Assets, Accumulated Amortization         $ 1,233,000 $ 727,000    
Minimum [Member] | Building and Building Improvements [Member]                
Property, Plant and Equipment, Useful Life         5 years      
Minimum [Member] | Furniture, Office Equipment, and Software [Member]                
Property, Plant and Equipment, Useful Life         3 years      
Minimum [Member] | Machinery and Equipment [Member]                
Property, Plant and Equipment, Useful Life         3 years      
Minimum [Member]                
Property, Plant and Equipment, Useful Life         3 years      
Maximum [Member] | Building and Building Improvements [Member]                
Property, Plant and Equipment, Useful Life         39 years      
Maximum [Member] | Furniture, Office Equipment, and Software [Member]                
Property, Plant and Equipment, Useful Life         5 years      
Maximum [Member] | Machinery and Equipment [Member]                
Property, Plant and Equipment, Useful Life         10 years      
Maximum [Member]                
Property, Plant and Equipment, Useful Life         39 years      
Product Concentration Risk [Member] | Sales Revenue, Net [Member]                
Concentration Risk, Percentage         57.00% 53.00% 37.00%  
Daily Journal Non-Consolidated [Member]                
Management Incentive Plan Total Percentage of Pre Tax Earnings         4.13% 3.85% 3.66%  
Management Incentive Plan Total Amount Paid         $ 198,915 $ 265,490 $ 351,120  
Journal Technologies [Member]                
Other than Temporary Impairment Losses, Investments, Portion Recognized in Earnings, Net              
Amortization of Intangible Assets         $ 4,895,000 $ 4,866,000 $ 1,865,000 [1]  
Management Incentive Plan Total Percentage of Pre Tax Earnings         7.07%      
Management Incentive Plan Total Amount Paid         $ 10,600      
Daily Journal Consolidated [Member]                
Management Incentive Plan Total Percentage of Pre Tax Earnings         8.20% 8.20% 8.20%  
Management Incentive Plan Total Amount Paid         $ 0 $ 0 $ 241,240  
Management Incentive Plan, Future Commitment [Member]                
Other Accrued Liabilities         47,000 780,000    
Increase (Decrease) in Other Accrued Liabilities         $ (733,000) $ (840,000)    
Other Accrued Liabilities Impact on Earnings Per Share         $ 0.53 $ 0.61    
Finite-Lived Intangible Assets, Amortization Expense, Year Four         $ 0      
Goodwill         $ 13,400,000 $ 13,400,000    
Unrealized Loss on Securities           0    
Fair Value Inputs, Discount Rate         6.00%      
Available-for-sale Securities         $ 166,041,000 173,676,000    
Available-for-sale Securities, Gross Unrealized Gain (Loss)         111,498,000 125,700,000    
Deferred Tax Liabilities, Investments     $ 34,610,000 $ 34,610,000 43,278,000 $ 48,896,000 34,610,000  
Other than Temporary Impairment Losses, Investments, Portion Recognized in Earnings, Net         376,000 $ 1,719,000  
Payments to Acquire Businesses, Gross         50,000  
Amortization of Intangible Assets         4,907,000 $ 4,866,000 $ 1,865,000 [1]  
Finite-Lived Intangible Assets, Net         12,990,000 17,744,000    
Finite-Lived Intangible Assets, Accumulated Amortization         $ 11,639,000 6,731,000    
Finite-Lived Intangible Asset, Useful Life         5 years      
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months         $ 5,037,000      
Finite-Lived Intangible Assets, Amortization Expense, Year Two         4,895,000      
Finite-Lived Intangible Assets, Amortization Expense, Year Three         3,058,000      
Depreciation, Depletion and Amortization         624,000 650,000 $ 576,000  
Liability for Uncertain Tax Positions, Noncurrent         $ 2,991,000 $ 3,244,000    
Weighted Average Number of Shares Outstanding, Basic and Diluted         1,380,746 1,380,746 1,380,746  
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period         10 years      
[1] Includes (i) New Dawn's financial results from December 5, 2012 through September 30, 2013 with revenues of $10,403,000 and expenses of $10,625,000 (including intangible amortization expenses of $1,587,000), and (ii) ISD's September 2013 financial results with revenues of $784,000 and expenses of $694,000 (including intangible amortization expenses of $278,000).