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