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DJCO's December-Quarter Earnings Drop Y/Y, Stock Down 2%

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Shares of Daily Journal Corporation (DJCO - Free Report) have declined 2.2% since the company reported its earnings for the quarter ended Dec. 31, 2024. This compares to the S&P 500 index’s 0.2% decline over the same time frame. Over the past month, the stock has declined 10.3% against the S&P 500’s 0.2% growth.

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Daily Journal reported a net income of $7.91 per share for the three months ended Dec. 31, 2024, down from $9.16 per share a year earlier. 

The company’s consolidated revenues of $17.7 million indicate an increase of 10.7% from $16 million in the prior-year period. The growth was primarily driven by Journal Technologies' license and maintenance fee revenue, which rose by $1 million, and an increase of $1.2 million in other public service fees. These gains were partially offset by a $0.7 million decline in consulting fees. The Traditional Business segment contributed a modest revenue increase, with advertising revenues rising $0.2 million and service fees adding $0.03 million.

The company’s consolidated pretax income declined 5.4% to $14.9 million from $15.7 million in the prior-year period. Net income fell to $10.9 million from $12.6 million a year earlier. The decline was influenced by a reduction in non-operating income and a higher income tax provision.

Daily Journal Corporation Price, Consensus and EPS Surprise

Daily Journal Corp. (S.C.) Price, Consensus and EPS Surprise

Daily Journal Corporation price-consensus-eps-surprise-chart | Daily Journal Corporation Quote

DJCO’s Key Business Metrics

Journal Technologies, one of Daily Journal’s primary business segments, saw its pretax income rise $0.1 million to $0.5 million. This improvement was supported by a $1.5 million increase in operating revenues. However, higher operating expenses of $1.4 million offset some of the gains. The rise in costs was mainly due to increased personnel expenses, additional contractor services, and higher third-party hosting fees.

The company’s non-operating income, net of expenses, dropped by $1 million to $14.2 million. A key driver was the recording of net unrealized gains on marketable securities, which totaled $13.4 million compared to $14.7 million in the prior-year period. Additionally, dividend and interest income declined by $0.4 million to $1.2 million.

Factors Influencing Performance

Daily Journal’s revenue growth was largely driven by increased software-related revenues in its Journal Technologies business. However, rising costs, particularly personnel expenses, contractor services and third-party hosting fees, weighed on operating profits. The company also faced reduced non-operating income, primarily due to lower unrealized gains on its investment portfolio and a decline in interest and dividend income.

The income tax provision for the quarter was $4 million, leading to an effective tax rate of 26.9%. This tax impact further contributed to the decline in net income compared to the prior-year period.

Other Developments

As of Dec. 31, 2024, Daily Journal held marketable securities valued at $372.1 million, with net pretax unrealized gains of $233 million. The company also accrued a deferred tax liability of $60.8 million related to estimated income taxes on these unrealized gains. 


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