XML 29 R16.htm IDEA: XBRL DOCUMENT
v3.24.4

Note 2 - Summary of Significant Accounting Policies (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2024
Notes Tables |
Schedule of Available-for-Sale Securities Reconciliation [Table Text Block] |
|  | September 30, 2024 |  |  | September 30, 2023 |
|  | Aggregate fair value |  |  | Amortized/ Adjusted cost basis |  |  | Pretax unrealized gains |  |  | Aggregate fair value |  |  | Amortized/ Adjusted cost basis |  |  | Pretax unrealized gains |
Marketable securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Common stocks |  | $ | 358,691 |  |  | $ | 139,094 |  |  | $ | 219,597 |  |  | $ | 303,128 |  |  | $ | 165,412 |  |  | $ | 137,716 |
Gain (Loss) on Securities [Table Text Block] |
|  | Fiscal 2024 |  |  | Fiscal 2023 |
|  | Realized Gains |  |  | Unrealized Gains |  |  | Total Pretax Gains |  |  | Realized Gains |  |  | Unrealized Gains |  |  | Total Pretax Gains |
Marketable securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Common stocks |  | $ | 14,261 |  |  | $ | 81,881 |  |  | $ | 96,142 |  |  | $ | 422 |  |  | $ | 17,024 |  |  | $ | 17,446 |
Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block] |
Description |  | Balance at Beginning of Year |  |  | Addition to the Deferral |  |  | Recognition from Deferral |  |  | Balance at End of Year |
Fiscal 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total deferred revenues |  | $ | 26,539 |  |  | $ | 34,581 |  |  | $ | (36,524 | ) |  | $ | 24,596 |
Fiscal 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total deferred revenues |  | $ | 21,715 |  |  | $ | 33,295 |  |  | $ | (28,471 | ) |  | $ | 26,539 |
Valuation and Qualifying Accounts [Table Text Block] |
Description |  | Balance at Beginning of Year |  |  | Additions charged to Costs and Expenses |  |  | Accounts charged off less Recoveries |  |  | Balance at End of Year |
Fiscal 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | 250 |  |  | $ | 5 |  |  | $ | (5 | ) |  | $ | 250 |
Fiscal 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | 250 |  |  | $ | 8 |  |  | $ | (8 | ) |  | $ | 250 |
Share-Based Payment Arrangement, Restricted Stock Unit, Activity [Table Text Block] |
|  | Number of Shares |  |  | Weighted Average Grant Date Fair Value per Share |
Unvested at September 30, 2023 |  |  | — |  |  |  | — |
Granted |  |  | 800 |  |  | $ | 463.64 |
Vested |  |  | 400 |  |  |  | 463.64 |
Forfeited |  |  | — |  |  |  | — |
Unvested at September 30, 2024 |  |  | 400 |  |  | $ | 463.64 |
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block] |
|  | Year ended September 30, 2024 |
Stock-based compensation |  | $ | 202,000 |
Total stock-based compensation expense |  |  | 202,000 |
Total tax benefit |  |  | (51,000 | )
Net decrease in net income |  | $ | 151,000 |

X
- Definition Information pertaining to valuation and qualifying accounts. + References No definition available. + Details
Name: | djco_ValuationAndQualifyingAccountsTableTextBlock
Namespace Prefix: | djco_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-10 + Details
Name: | us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of realized and unrealized gain (loss) on investment in security. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(9)(a)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(7)(c)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2 + Details
Name: | us-gaap_GainLossOnInvestmentsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation of available-for-sale securities from cost basis to fair value. + References No definition available. + Details
Name: | us-gaap_ScheduleOfAvailableForSaleSecuritiesReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
Name: | us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the number and weighted-average grant date fair value for restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock units that were granted, vested, or forfeited during the year. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
Name: | us-gaap_ScheduleOfShareBasedCompensationRestrictedStockUnitsAwardActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_TableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration