Daily Journal (DJCO) 10-Q 15 Aug 14 2014 Q2 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	6 Months Ended
	Mar. 31, 2014	Jul. 31, 2014
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'DAILY JOURNAL CORP	'
Document Type	'10-Q	'
Current Fiscal Year End Date	'--09-30	'
Entity Common Stock, Shares Outstanding	'	1,380,746
Amendment Flag	'false	'
Entity Central Index Key	'0000783412	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Entity Filer Category	'Accelerated Filer	'
Entity Well-known Seasoned Issuer	'No	'
Document Period End Date	31-Mar-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q2	'

Consolidated_Balance_Sheets_Un

Consolidated Balance Sheets (Unaudited) (USD $)	Mar. 31, 2014	Sep. 30, 2013
Current assets	'	'
Cash and cash equivalents	$11,274,000	$11,338,000
Marketable securities, including common stocks of $160,128,000 and bonds of $7,900,000 at March 31, 2014 and common stocks of $129,699,000 and bonds of $7,295,000 at September 30, 2013	168,028,000	136,994,000
Accounts receivable, less allowance for doubtful accounts of $250,000 at March 31, 2014 and September 30, 2013, respectively	6,339,000	6,314,000
Inventories	38,000	56,000
Prepaid expenses and other assets	1,531,000	1,958,000
Income tax receivable	16,000	305,000
Total current assets	187,226,000	156,965,000
Property, plant and equipment, at cost	'	'
Land, buildings and improvements	12,847,000	12,847,000
Furniture, office equipment and computer software	2,781,000	2,712,000
Machinery and equipment	2,039,000	2,014,000
	17,667,000	17,573,000
Less accumulated depreciation	-8,558,000	-8,343,000
	9,109,000	9,230,000
Intangibles, net	20,191,000	22,637,000
Goodwill	13,400,000	13,400,000
Deferred income taxes	1,248,000	858,000
	231,174,000	203,090,000
Current liabilities	'	'
Accounts payable	4,193,000	4,259,000
Accrued liabilities	3,042,000	4,443,000
Income tax payable	79,000	'
Deferred income taxes	44,313,000	32,132,000
Total current liabilities	68,447,000	58,111,000
Long term liabilities	'	'
Investment margin account borrowings	29,493,000	29,493,000
Deferred maintenance agreements	238,000	269,000
Accrued liabilities	1,370,000	1,870,000
Total long term liabilities	31,101,000	31,632,000
Commitments and contingencies (Note 11)	'	'
Shareholders' equity	'	'
Preferred stock, $.01 par value, 5,000,000 shares authorized and no shares issued	0	0
Common stock, $.01 par value, 5,000,000 shares authorized; 1,380,746 shares at March 31, 2014 and September 30, 2013, outstanding	14,000	14,000
Additional paid-in capital	1,755,000	1,755,000
Retained earnings	57,083,000	57,670,000
Accumulated other comprehensive income	72,774,000	53,908,000
Total shareholders' equity	131,626,000	113,347,000
	231,174,000	203,090,000
Subscription Arrangement [Member]	'	'
Current liabilities	'	'
Deferred	3,551,000	3,534,000
Deferred Installation Contracts [Member]	'	'
Current liabilities	'	'
Deferred	7,764,000	6,879,000
Deferred Maintenance Agreement [Member]	'	'
Current liabilities	'	'
Deferred	$5,505,000	$6,864,000

Consolidated_Balance_Sheets_Un1

Consolidated Balance Sheets (Unaudited) (Parentheticals) (USD $)	Mar. 31, 2014	Sep. 30, 2013
Marketable securities, common stocks (in Dollars)	$160,128,000	$129,699,000
Marketable securities, bonds (in Dollars)	7,900,000	7,295,000
Accounts receivable, allowance for doubtful accounts (in Dollars)	$250,000	$250,000
Preferred stock par value (in Dollars per share)	$0.01	$0.01
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Common stock, par value (in Dollars per share)	$0.01	$0.01
Common stock, shares authorized	5,000,000	5,000,000
Common stock, shares outstanding	1,380,746	1,380,746

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Income (Loss) (Unaudited) (USD $)	3 Months Ended		6 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2013
Revenues	'	'	'	'
Advertising	$2,796,000	$3,437,000	$5,644,000	$7,682,000
Circulation	1,476,000	1,584,000	3,016,000	3,218,000
Advertising service fees and other	661,000	723,000	1,337,000	1,539,000
Information systems and services	5,895,000	4,009,000	10,782,000	5,007,000
	10,828,000	9,753,000	20,779,000	17,446,000
Costs and expenses	'	'	'	'
Salaries and employee benefits	6,358,000	5,152,000	12,857,000	9,356,000
Other outside services	801,000	745,000	1,587,000	1,480,000
Postage and delivery expenses	305,000	318,000	626,000	660,000
Newsprint and printing expenses	251,000	276,000	580,000	621,000
Depreciation and amortization	1,385,000	620,000	2,749,000	909,000
Other general and administrative expenses	2,246,000	1,505,000	4,167,000	2,582,000
	11,346,000	8,616,000	22,566,000	15,608,000
(Loss) income from operations	-518,000	1,137,000	-1,787,000	1,838,000
Other income (expense)	'	'	'	'
Dividends and interest income	622,000	539,000	1,276,000	1,106,000
Other income	25,000	16,000	51,000	20,000
Interest expense	-56,000	-31,000	-117,000	-39,000
Income before taxes	73,000	1,661,000	-577,000	2,925,000
Provision for income taxes	20,000	510,000	10,000	940,000
Net income	53,000	1,151,000	-587,000	1,985,000
Weighted average number of common shares outstanding - basic and diluted (in Shares)	1,380,746	1,380,746	1,380,746	1,380,746
Basic and diluted net income per share (in Dollars per share)	$0.04	$0.83	($0.43)	$1.44
Comprehensive income	'	'	'	'
Net income	53,000	1,151,000	-587,000	1,985,000
Net change in unrealized appreciation of investments (net of taxes)	10,667,000	3,718,000	18,866,000	10,915,000
Comprehensive income	$10,720,000	$4,869,000	$18,279,000	$12,900,000

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (Unaudited) (USD $)	6 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Cash flows from operating activities	'	'
Net (loss) income	($587,000)	$1,985,000
Adjustments to reconcile net income to net cash provided by operations	'	'
Depreciation and amortization	2,749,000	909,000
Deferred income taxes	-375,000	193,000
Discounts earned on bonds	-2,000	-1,000
Decrease (increase) in current assets (net of acquisition)	'	'
Accounts receivable, net	-25,000	635,000
Inventories	18,000	3,000
Prepaid expenses and other assets	427,000	-132,000
Income tax receivable	289,000	'
Increase (decrease) in current liabilities (net of acquisition)	'	'
Accounts payable	-66,000	-558,000
Accrued liabilities	-1,874,000	-2,164,000
Income taxes	79,000	-626,000
Net cash provided by operating activities	145,000	1,042,000
Cash flows from investing activities	'	'
Maturities and sales of U.S. Treasury Bills	'	800,000
Purchases of property, plant and equipment	-209,000	-156,000
Net cash used in investing activities	-209,000	-11,234,000
Cash flows from financing activities	'	'
Investment margin account borrowing	'	14,000,000
Cash provided by financing activities	'	14,000,000
(Decrease) increase in cash and cash equivalents	-64,000	3,808,000
Cash and cash equivalents	'	'
Beginning of period	11,338,000	985,000
End of period	11,274,000	4,793,000
Subscription Arrangement [Member]	'	'
Increase (decrease) in current liabilities (net of acquisition)	'	'
Deferred revenues	17,000	35,000
Deferred Installation Contracts [Member]	'	'
Increase (decrease) in current liabilities (net of acquisition)	'	'
Deferred revenues	-1,390,000	162,000
Deferred Maintenance Agreement [Member]	'	'
Increase (decrease) in current liabilities (net of acquisition)	'	'
Deferred revenues	885,000	601,000
ISD Corporation [Member]	'	'
Cash flows from investing activities	'	'
Acquisition of New Dawn Technologies, Inc. (net of cash acquired)	'	($11,878,000)

Note_1_The_Corporation_and_Ope

Note 1 - The Corporation and Operations	6 Months Ended
	Mar. 31, 2014
Disclosure Text Block [Abstract]	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	'
	Note 1 - The Corporation and Operations
	The Daily Journal Corporation (the “Company”) publishes newspapers and web sites covering California and Arizona, as well as the California Lawyer magazine, and produces several specialized information services. It also serves as a newspaper representative specializing in public notice advertising. This business is referred to herein as “The Traditional Business”.
	Sustain Technologies, Inc. (“Sustain”) supplies case management software systems and related products to courts and other justice agencies, including administrative law organizations. These courts and agencies use the Sustain family of products to help manage cases and information electronically and to interface with other critical justice partners. Sustain’s products are designed to help users manage electronic case files from inception to disposition, including calendaring and accounting, report and notice generation, the implementation of time standards and business rules and other corollary functions, and to enable justice agencies to extend electronic services to the public and bar members. Its products are licensed in seven states and in Canada.
	In December 2012, the Company purchased all of the outstanding stock of New Dawn Technologies, Inc. (“New Dawn”), based in Logan, Utah, which provides products and services similar to those of Sustain to more than 350 justice agencies in 40 states, three U.S. territories and two other countries.
	In September 2013, the Company acquired substantially all of the operating assets and liabilities of ISD Corporation, now operating under the name of ISD Technologies, Inc. (“ISD”), which provides case management systems to California courts and other governmental agencies, similar to those of Sustain and New Dawn, and a service that provides the general public a secure website to pay traffic citations online.
	Sustain, New Dawn and ISD are referred to collectively herein as “The Technology Companies”. The Company acquired New Dawn and ISD to expand its case management software business and to broaden its customer base in key markets. Essentially all of the Company’s operations are based in California, Arizona and Utah.

Note_2_Basis_of_Presentation

Note 2 - Basis of Presentation	6 Months Ended
	Mar. 31, 2014
Disclosure Text Block [Abstract]	'
Basis of Accounting [Text Block]	'
	Note 2 - Basis of Presentation
	In the opinion of the Company, the accompanying interim unaudited consolidated financial statements contain all adjustments (consisting of normal recurring accruals) considered necessary for a fair statement of its financial position as of March 31, 2014, its results of operations for the three- and six-month periods ended March 31, 2014 and 2013 and its cash flows for the six-month periods ended March 31, 2014 and 2013. The results of operations for the three and six months ended March 31, 2014 are not necessarily indicative of the results to be expected for the full year.
	The consolidated financial statements included herein have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading. These financial statements should be read in conjunction with the financial statements and the notes thereto included in the Company's Annual Report on Form 10-K for the fiscal year ended September 30, 2013.
	Certain reclassifications of previously reported amounts have been made to conform to the current year’s presentation.

Note_3_Basic_and_Diluted_Incom

Note 3 - Basic and Diluted Income Per Share	6 Months Ended
	Mar. 31, 2014
Earnings Per Share [Abstract]	'
Earnings Per Share [Text Block]	'
	Note 3 - Basic and Diluted Income Per Share
	The Company does not have any common stock equivalents, and therefore the basic and diluted income per share are the same.

Note_4_Acquisitions

Note 4 - Acquisitions	6 Months Ended
	Mar. 31, 2014
Disclosure Text Block Supplement [Abstract]	'
Mergers, Acquisitions and Dispositions Disclosures [Text Block]	'
	Note 4 – Acquisitions
	In December 2012 the Company purchased all of the outstanding stock of New Dawn for $14,000,000 in cash, and in September 2013 the Company acquired substantially all of the operating assets and liabilities of ISD Corporation for approximately $16,000,000 in cash. Both acquisitions were accounted for using the purchase method of accounting in accordance with Accounting Standards Codification (“ASC”) 805, Business Combinations.
	The Company finalized its valuation of ISD which resulted in an allocation of $1,700,000 to goodwill and a reduction of the same amount in its intangible assets. The Company allocated the ISD purchase price to tangible assets ($4,410,000 including cash of $2,546,000; accounts receivable of $1,636,000; fixed assets of $141,000; and prepaid assets of $87,000), identifiable intangible assets (purchased software and customer relationships of $14,975,000 pursuant to the results of a third party valuation) and liabilities ($5,112,000 including accounts payable and accrued expenses of $2,270,000 and deferred maintenance agreements of $2,842,000) based on their fair values with the remaining balance in excess of the net assets allocated to goodwill ($1,700,000).

Note_5_Business_Combinations

Note 5 - Business Combinations	6 Months Ended
	Mar. 31, 2014
Business Combinations [Abstract]	'
Business Combination Disclosure [Text Block]	'
	Note 5 - Business Combinations
	During the six months ended March 31, 2014, New Dawn had revenues of $4,298,000, expenses of $6,447,000 (including intangible amortization expenses of $950,000), and a pretax loss of $2,120,000 as compared with revenues of $3,690,000, expenses of $4,058,000 (including amortization expenses of $635,000) and a pretax loss of $356,000 in the prior year period of less than four months (December 5, 2012 through March 31, 2013).
	During the six months ended March 31, 2014, ISD had revenues of $5,224,000, expenses of $3,936,000 (including intangible amortization expenses of $1,469,000), and pretax income of $1,310,000.

Note_6_Intangible_Assets

Note 6 - Intangible Assets	6 Months Ended
	Mar. 31, 2014
Disclosure Text Block [Abstract]	'
Intangible Assets Disclosure [Text Block]	'
	Note 6 - Intangible Assets
	At March 31, 2014, intangible assets comprised New Dawn’s purchased software and customer relationship costs of $6,963,000 (net of the accumulated amortization expenses of $2,537,000) and ISD’s purchased software and customer relationship costs of $13,228,000 (net of accumulated amortization expenses of $1,747,000). These identifiable intangible assets are being amortized over five years for financial statement purposes due to the short life cycle of technology that customer relationships depend on, and over a 15 year period on a straight line basis for tax purposes. The intangible amortization expenses were $2,419,000 for the six months ended March 31, 2014 as compared with $635,000 in the prior year period.

Note_7_Goodwill

Note 7 - Goodwill	6 Months Ended
	Mar. 31, 2014
Disclosure Text Block Supplement [Abstract]	'
Goodwill Disclosure [Text Block]	'
	Note 7 – Goodwill
	The Company accounts for goodwill in accordance with ASC 350, Intangibles — Goodwill and Other. Goodwill, which is not amortized for financial statement purposes, is amortized over a 15-year period for tax purposes, but evaluated for impairment annually as of September 30, or whenever events or changes in circumstances indicate that the value may not be recoverable. Considered factors for potential goodwill impairment evaluation with respect to The Technology Companies include the current year’s business profitability before intangible amortization, fluctuations of revenues, changes in the marketplace, the status of deferred installation contracts and new business, among other things.
	In addition, Accounting Standards Codification 2011-08, Testing Goodwill for Impairment, allows for the option of performing a qualitative assessment before calculating the fair value of a reporting unit. If it is determined based on qualitative factors that there is no impairment to goodwill, then the fair value of a reporting unit is not needed. If a quantitative analysis is required and the unit’s carrying amount exceeds its fair value, then the second step is performed to measure the amount of potential impairment. The Company’s annual goodwill impairment analysis in 2013 did not result in an impairment charge based on the qualitative assessment.
	During the first quarter of fiscal 2014, the Company reclassified an additional $1,700,000 to goodwill from its intangible assets as it finalized the valuation of the ISD acquisition to reflect $13,400,000 as of September 30, 2013 and March 31, 2014. There was no goodwill impairment during the periods ended March 31, 2013 and 2014.

Note_8_Revenue_Recognition

Note 8 - Revenue Recognition	6 Months Ended
	Mar. 31, 2014
Deferred Revenue Disclosure [Abstract]	'
Deferred Revenue Disclosure [Text Block]	'
	Note 8 – Revenue Recognition
	For The Traditional Business, proceeds from the sale of subscriptions for newspapers, court rule books and other publications and other services are recorded as deferred revenue and are included in earned revenue only when the services are provided, generally over the subscription term. Advertising revenues are recognized when advertisements are published and are net of commissions. An allowance for doubtful accounts for receivables is recorded.
	The Technology Companies recognize revenues in accordance with the provisions of ASC 605, Revenue Recognition and ASC 985-605, Software—Revenue Recognition. Revenues from leases of software products are recognized over the life of the lease while revenues from software product sales are generally recognized upon delivery, installation or acceptance pursuant to a signed agreement. Revenues from maintenance contracts generally call for the Company to provide software updates and upgrades to customers and are recognized ratably over the maintenance period. Consulting and other services are recognized upon acceptance by the customers under the completed contract method. The Company has elected to use the completed contract method because a customer’s acceptance is unpredictable, and reliable estimates of the progress towards completion cannot be made. Only after a customer’s acceptance of a completed project are customer advances generally no longer at risk of refund and are at that point considered earned.
	Approximately 52% of the Company’s revenues during the six months ended March 31, 2014 were derived from The Technology Companies, including revenues from sales and leases of software licenses, fees for annual maintenance and support services and revenues from consulting services that typically include implementation and training.

Note_9_Income_Taxes

Note 9 - Income Taxes	6 Months Ended
	Mar. 31, 2014
Income Tax Disclosure [Abstract]	'
Income Tax Disclosure [Text Block]	'
	Note 9 - Income Taxes
	For the six months ended March 31, 2014, the Company recorded a tax provision of $10,000 on a pre-tax loss of $577,000.   The tax provision was the net result from applying the effective tax rate anticipated for the current year to the loss from continuing operations for the six-month period ended March 31, 2014, pursuant to the guidelines established for accounting for income taxes in interim periods.  On a pretax profit of $2,925,000 for the six months ended March 31, 2013, the Company recorded a tax provision of $940,000, which was lower than the amount computed using the statutory rate primarily because of the available dividends received deduction and the domestic production activity deduction.  Consequently, the Company’s effective tax rate was -2% and 32% for the six months ended March 31, 2014 and 2013, respectively.  The Company files federal income tax returns in the United States and with various state jurisdictions and is no longer subject to examinations for years before 2010 with regard to federal income taxes.

Note_10_Investments_in_Marketa

Note 10 - Investments in Marketable Securities	6 Months Ended
	Mar. 31, 2014
Investments, Debt and Equity Securities [Abstract]	'
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	'
	Note 10 - Investments in Marketable Securities
	Investments in marketable securities categorized as “available-for-sale” are stated at fair value. The Company uses quoted prices in active markets for identical assets (consistent with the Level 1 definition in the fair value hierarchy) to measure the fair value of its investments on a recurring basis pursuant to ASC 820, Fair Value Measurement. As of March 31, 2014 and September 30, 2013, an unrealized gain of $120,051,000 and $89,018,000, respectively, was recorded net of taxes of $46,777,000 and $34,610,000, respectively, in “Accumulated other comprehensive income” in the accompanying Consolidated Balance Sheets. Most of the unrealized gains were in the common stocks of three U.S. financial institutions.
	Investments in equity securities and securities with fixed maturity as of March 31, 2014 and September 30, 2013 are summarized below.
		31-Mar-14						30-Sep-13
		(Unaudited)
		Aggregate		Amortized/		Pretax		Aggregate		Amortized/		Pretax
		fair value		Adjusted		unrealized		fair value		Adjusted		unrealized
				cost basis		gains				cost basis		gains
	Marketable securities
	Common stocks	$	160,128,000	$	43,042,000	$	117,086,000	$	129,699,000	$	43,042,000	$	86,657,000
	Bonds		7,900,000		4,935,000		2,965,000		7,295,000		4,934,000		2,361,000
	Total	$	168,028,000	$	47,977,000	$	120,051,000	$	136,994,000	$	47,976,000	$	89,018,000
	All investments are classified as “Current assets” because they are available for sale at any time. The bonds mature in 2039.
	As of March 31, 2014, the Company performed separate evaluations for impaired equity securities to determine if the unrealized losses were other-than-temporary. This evaluation considers a number of factors including, but not limited to, the length of time and extent to which the fair value has been less than cost, the financial condition and near term prospects of the issuer and the Company’s ability and intent to hold the securities until fair value recovers. The assessment of the ability and intent to hold these securities to recovery focuses on liquidity needs, asset/liability management objectives and securities portfolio objectives. Based on the results of the evaluations, the Company concluded that as of March 31, 2014, all unrealized losses related to the equity securities it owns were temporary.

Note_11_Debt_and_Commitments_a

Note 11 - Debt and Commitments and Contingencies	6 Months Ended
	Mar. 31, 2014
Disclosure Text Block Supplement [Abstract]	'
Commitments Disclosure [Text Block]	'
	Note 11 - Debt and Commitments and Contingencies
	On December 4, 2012, the Company borrowed from its investment margin account the purchase price of $14 million for the New Dawn acquisition, and on September 13, 2013, it borrowed another $15.5 million for the ISD acquisition, in each case pledging its marketable securities as collateral. The interest rate for these investment margin account borrowings will fluctuate based on the Federal Funds Rate plus 50 basis points with interest only payable monthly. These investment margin account borrowings do not mature.
	The Company owns its facilities in Los Angeles and leases space for its other offices under operating leases which expire at various dates through fiscal 2017. The Logan, Utah office operating lease entered into in December 2012 in connection with the New Dawn acquisition requires a monthly rent of about $42,000 and will expire in fiscal 2016, subject to certain extension options. Part of this office space is sub-leased to third parties under short-term leases for approximately $5,000 per month. ISD leases office space in Corona, California, for a monthly rent of about $12,000 and will expire in March 2017. The Company is also responsible for a portion of maintenance, insurance and property tax expenses relating to these leased properties and certain other leased properties. Rental expenses for comparable six-month periods ended March 31, 2014 and 2013 were $633,000 and $403,000, respectively.
	From time to time, the Company is subject to litigation arising in the normal course of its business. While it is not possible to predict the results of such litigation, management does not believe the ultimate outcome of these matters will have a material effect on the Company’s financial position or results of operations or cash flows.

Note_12_Operating_Segments

Note 12 - Operating Segments	6 Months Ended
	Mar. 31, 2014
Segment Reporting [Abstract]	'
Segment Reporting Disclosure [Text Block]	'
	Note 12 - Operating Segments
	The Company has two segments of business. The Company’s reportable segments are (i) The Traditional Business and (ii) The Technologies Companies. Summarized financial information concerning the Company’s reportable segments is shown in the following table:
		Reportable segments
		The Traditional		The Technology			Total
		Business		Companies
	Six months ended March 31, 2014
	Revenues	$	9,997,000	$	10,782,000		$	20,779,000
	(Loss) income from operations		1,134,000		(2,921,000	)		(1,787,000	)
	Pretax (loss) income		2,293,000		(2,870,000	)		(577,000	)
	Income tax expense (benefit)		1,285,000		(1,275,000	)		10,000
	Net income (loss)		1,008,000		(1,595,000	)		(587,000	)
	Total assets		183,845,000		47,329,000			231,174,000
	Capital expenditures		52,000		157,000			209,000
	Amortization of intangible assets		---		2,419,000			2,419,000
		The Traditional		Sustain and			Total
		Business		New Dawn*
	Six months ended March 31, 2013
	Revenues	$	12,439,000	$	5,007,000		$	17,446,000
	Income (loss) from operations		4,094,000		(2,256,000	)		1,838,000
	Pretax income (loss)		5,168,000		(2,243,000	)		2,925,000
	Income tax expense (benefit)		1,660,000		(720,000	)		940,000
	Net income (loss)		3,508,000		(1,523,000	)		1,985,000
	Total assets		138,430,000		27,319,000			165,749,000
	Capital expenditures		91,000		65,000			156,000
	Amortization of intangible assets		---		635,000			635,000
		The Traditional		The Technology			Total
		Business		Companies
	Three months ended March 31, 2014
	Revenues	$	4,933,000	$	5,895,000		$	10,828,000
	(Loss) income from operations		440,000		(958,000	)		(518,000	)
	Pretax income (loss)		1,006,000		(933,000	)		73,000
	Income tax expense (benefit)		445,000		(425,000	)		20,000
	Net income (loss)		561,000		(508,000	)		53,000
	Total assets		183,845,000		47,329,000			231,174,000
	Capital expenditures		27,000		91,000			118,000
	Amortization of intangible assets		---		1,224,000			1,224,000
		The Traditional		Sustain and			Total
		Business		New Dawn**
	Three months ended March 31, 2013
	Revenues	$	5,744,000	$	4,009,000		$	9,753,000
	Income (loss) from operations		1,898,000		(761,000	)		1,137,000
	Pretax income (loss)		2,413,000		(752,000	)		1,661,000
	Income tax expense (benefit)		730,000		(220,000	)		510,000
	Net income (loss)		1,683,000		(532,000	)		1,151,000
	Total assets		138,430,000		27,319,000			165,749,000
	Capital expenditures		57,000		32,000			89,000
	Amortization of intangible assets		---		476,000			476,000
	* Includes New Dawn’s financial results from December 5, 2012 through March 31, 2013 with revenues of $3,690,000 and expenses of $4,058,000 (including intangible amortization expenses of $635,000).
	** Includes New Dawn’s financial results from January 1, 2013 through March 31, 2013 with revenues of $3,443,000 and expenses of $3,120,000 (including intangible amortization expenses of $476,000).

Note_13_Subsequent_Events

Note 13 - Subsequent Events	6 Months Ended
	Mar. 31, 2014
Subsequent Events [Abstract]	'
Subsequent Events [Text Block]	'
	Note 13 - Subsequent Events
	The Company has completed an evaluation of all subsequent events through the issuance date of these financial statements and concluded that no subsequent events occurred that required recognition to the financial statements or disclosures in the Notes to Consolidated Financial Statements.

Note_10_Investments_in_Marketa1

Note 10 - Investments in Marketable Securities (Tables)	6 Months Ended
	Mar. 31, 2014
Investments, Debt and Equity Securities [Abstract]	'
Schedule of Available-for-sale Securities Reconciliation [Table Text Block]	'
		31-Mar-14						30-Sep-13
		(Unaudited)
		Aggregate		Amortized/		Pretax		Aggregate		Amortized/		Pretax
		fair value		Adjusted		unrealized		fair value		Adjusted		unrealized
				cost basis		gains				cost basis		gains
	Marketable securities
	Common stocks	$	160,128,000	$	43,042,000	$	117,086,000	$	129,699,000	$	43,042,000	$	86,657,000
	Bonds		7,900,000		4,935,000		2,965,000		7,295,000		4,934,000		2,361,000
	Total	$	168,028,000	$	47,977,000	$	120,051,000	$	136,994,000	$	47,976,000	$	89,018,000

Note_12_Operating_Segments_Tab

Note 12 - Operating Segments (Tables)	6 Months Ended
	Mar. 31, 2014
Segment Reporting [Abstract]	'
Schedule of Segment Reporting Information, by Segment [Table Text Block]	'
		Reportable segments
		The Traditional		The Technology			Total
		Business		Companies
	Six months ended March 31, 2014
	Revenues	$	9,997,000	$	10,782,000		$	20,779,000
	(Loss) income from operations		1,134,000		(2,921,000	)		(1,787,000	)
	Pretax (loss) income		2,293,000		(2,870,000	)		(577,000	)
	Income tax expense (benefit)		1,285,000		(1,275,000	)		10,000
	Net income (loss)		1,008,000		(1,595,000	)		(587,000	)
	Total assets		183,845,000		47,329,000			231,174,000
	Capital expenditures		52,000		157,000			209,000
	Amortization of intangible assets		---		2,419,000			2,419,000
		The Traditional		Sustain and			Total
		Business		New Dawn*
	Six months ended March 31, 2013
	Revenues	$	12,439,000	$	5,007,000		$	17,446,000
	Income (loss) from operations		4,094,000		(2,256,000	)		1,838,000
	Pretax income (loss)		5,168,000		(2,243,000	)		2,925,000
	Income tax expense (benefit)		1,660,000		(720,000	)		940,000
	Net income (loss)		3,508,000		(1,523,000	)		1,985,000
	Total assets		138,430,000		27,319,000			165,749,000
	Capital expenditures		91,000		65,000			156,000
	Amortization of intangible assets		---		635,000			635,000
		The Traditional		The Technology			Total
		Business		Companies
	Three months ended March 31, 2014
	Revenues	$	4,933,000	$	5,895,000		$	10,828,000
	(Loss) income from operations		440,000		(958,000	)		(518,000	)
	Pretax income (loss)		1,006,000		(933,000	)		73,000
	Income tax expense (benefit)		445,000		(425,000	)		20,000
	Net income (loss)		561,000		(508,000	)		53,000
	Total assets		183,845,000		47,329,000			231,174,000
	Capital expenditures		27,000		91,000			118,000
	Amortization of intangible assets		---		1,224,000			1,224,000
		The Traditional		Sustain and			Total
		Business		New Dawn**
	Three months ended March 31, 2013
	Revenues	$	5,744,000	$	4,009,000		$	9,753,000
	Income (loss) from operations		1,898,000		(761,000	)		1,137,000
	Pretax income (loss)		2,413,000		(752,000	)		1,661,000
	Income tax expense (benefit)		730,000		(220,000	)		510,000
	Net income (loss)		1,683,000		(532,000	)		1,151,000
	Total assets		138,430,000		27,319,000			165,749,000
	Capital expenditures		57,000		32,000			89,000
	Amortization of intangible assets		---		476,000			476,000

Note_1_The_Corporation_and_Ope1

Note 1 - The Corporation and Operations (Details)	6 Months Ended
	Mar. 31, 2014
Disclosure Text Block [Abstract]	'
Number of States Licensed	7

Note_4_Acquisitions_Details

Note 4 - Acquisitions (Details) (USD $)	Mar. 31, 2014	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2013
			New Dawn [Member]	ISD Corporation [Member]
Note 4 - Acquisitions (Details) [Line Items]	'	'	'	'
Payments to Acquire Businesses, Gross	'	'	$14,000,000	$16,000,000
Goodwill, Acquired During Period	'	'	'	1,700,000
Increase (Decrease) in Intangible Assets, Current	'	'	'	-1,700,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, 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, Intangible Assets, Other than Goodwill	'	'	'	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, Accounts Payable	'	'	'	2,270,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Deferred Revenue	'	'	'	2,842,000
Goodwill	$13,400,000	$13,400,000	'	$1,700,000

Note_5_Business_Combinations_D

Note 5 - Business Combinations (Details) (USD $)	3 Months Ended		6 Months Ended		3 Months Ended	4 Months Ended	6 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2013	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2014
					New Dawn [Member]	New Dawn [Member]	New Dawn [Member]	ISD Corporation [Member]
Note 5 - Business Combinations (Details) [Line Items]	'	'	'	'	'	'	'	'
Revenues	$10,828,000	$9,753,000	$20,779,000	$17,446,000	'	$3,690,000	$4,298,000	$5,224,000
Costs and Expenses	'	'	'	'	'	4,058,000	6,447,000	3,936,000
Amortization of Intangible Assets	1,224,000	476,000	2,419,000	635,000	476,000	635,000	950,000	1,469,000
Income (Loss) from Continuing Operations before Income Taxes, Extraordinary Items, Noncontrolling Interest	'	'	'	'	'	$356,000	$2,120,000	$1,310,000

Note_6_Intangible_Assets_Detai

Note 6 - Intangible Assets (Details) (USD $)	3 Months Ended		6 Months Ended			3 Months Ended	4 Months Ended	6 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2014
					Tax Purposes [Member]	New Dawn [Member]	New Dawn [Member]	New Dawn [Member]	ISD Corporation [Member]
Note 6 - Intangible Assets (Details) [Line Items]	'	'	'	'	'	'	'	'	'
Finite-Lived Intangible Assets, Net	'	'	'	'	'	'	'	$6,963,000	$13,228,000
Finite-Lived Intangible Assets, Accumulated Amortization	'	'	'	'	'	'	'	2,537,000	1,747,000
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	'	'	'5 years	'	'15 years	'	'	'	'
Amortization of Intangible Assets	$1,224,000	$476,000	$2,419,000	$635,000	'	$476,000	$635,000	$950,000	$1,469,000

Note_7_Goodwill_Details

Note 7 - Goodwill (Details) (USD $)	6 Months Ended			3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Sep. 30, 2013	Dec. 31, 2013	Sep. 30, 2013
				ISD Corporation [Member]	ISD Corporation [Member]
Note 7 - Goodwill (Details) [Line Items]	'	'	'	'	'
Goodwill, Useful Life for Tax Purposes	'15 years	'	'	'	'
Goodwill, Period Increase (Decrease)	'	'	'	$1,700,000	'
Goodwill	13,400,000	'	13,400,000	'	1,700,000
Goodwill, Impairment Loss	$0	$0	'	'	'

Note_8_Revenue_Recognition_Det

Note 8 - Revenue Recognition (Details) (The Technology Companies [Member], Sales [Member], Product Concentration Risk [Member])	6 Months Ended
	Mar. 31, 2014
The Technology Companies [Member] | Sales [Member] | Product Concentration Risk [Member]	'
Note 8 - Revenue Recognition (Details) [Line Items]	'
Concentration Risk, Percentage	52.00%

Note_9_Income_Taxes_Details

Note 9 - Income Taxes (Details) (USD $)	3 Months Ended		6 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2013
Income Tax Disclosure [Abstract]	'	'	'	'
Income Tax Expense (Benefit)	$20,000	$510,000	$10,000	$940,000
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest	$73,000	$1,661,000	($577,000)	$2,925,000
Effective Income Tax Rate Reconciliation, Percent	'	'	-2.00%	32.00%

Note_10_Investments_in_Marketa2

Note 10 - Investments in Marketable Securities (Details) (USD $)	6 Months Ended	12 Months Ended
	Mar. 31, 2014	Sep. 30, 2013
Investments, Debt and Equity Securities [Abstract]	'	'
Available-for-sale Securities, Accumulated Gross Unrealized Gain, before Tax	$120,051,000	$89,018,000
Available-for-sale Securities, Income Tax Expense on Change in Unrealized Holding Gain (Loss)	$46,777,000	$34,610,000

Note_10_Investments_in_Marketa3

Note 10 - Investments in Marketable Securities (Details) - Summary of Investments (USD $)	Mar. 31, 2014	Sep. 30, 2013
Marketable securities	'	'
Available-for-sale investment, aggregate fair value	$168,028,000	$136,994,000
Available-for-sale investment, amortized cost basis	47,977,000	47,976,000
Available-for-sale investment, pretax unrealized gains	120,051,000	89,018,000
Equity Securities [Member]	'	'
Marketable securities	'	'
Available-for-sale investment, aggregate fair value	160,128,000	129,699,000
Available-for-sale investment, amortized cost basis	43,042,000	43,042,000
Available-for-sale investment, pretax unrealized gains	117,086,000	86,657,000
Debt Securities [Member]	'	'
Marketable securities	'	'
Available-for-sale investment, aggregate fair value	7,900,000	7,295,000
Available-for-sale investment, amortized cost basis	4,935,000	4,934,000
Available-for-sale investment, pretax unrealized gains	$2,965,000	$2,361,000

Note_11_Debt_and_Commitments_a1

Note 11 - Debt and Commitments and Contingencies (Details) (USD $)	6 Months Ended		3 Months Ended		12 Months Ended	0 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2014	Sep. 13, 2013	Dec. 04, 2012	Sep. 13, 2013
			Monthly Rent [Member]	Monthly Rent [Member]	Margin Account [Member]	New Dawn [Member]	ISD Corporation [Member]
			Logan, Utah Office [Member]	Corona, CA Office [Member]	Fed Funds Rate [Member]
Note 11 - Debt and Commitments and Contingencies (Details) [Line Items]	'	'	'	'	'	'	'
Business Combination, Consideration Transferred	'	'	'	'	'	$14,000,000	$15,500,000
Debt Instrument, Basis Spread on Variable Rate	'	'	'	'	0.50%	'	'
Operating Leases, Rent Expense	633,000	403,000	42,000	12,000	'	'	'
Rental Income, Nonoperating	'	'	$5,000	'	'	'	'

Note_12_Operating_Segments_Det

Note 12 - Operating Segments (Details) (USD $)	3 Months Ended		6 Months Ended		3 Months Ended	4 Months Ended	6 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2013	Mar. 31, 2013	Mar. 31, 2014
					New Dawn [Member]	New Dawn [Member]	New Dawn [Member]
Note 12 - Operating Segments (Details) [Line Items]	'	'	'	'	'	'	'
Number of Reportable Segments	'	'	2	'	'	'	'
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual	'	'	'	'	$3,443,000	$3,690,000	'
Business Combination Pro Forma Information Expenses Since Acquisition Date Actual	'	'	'	'	3,120,000	4,058,000	'
Amortization of Intangible Assets	$1,224,000	$476,000	$2,419,000	$635,000	$476,000	$635,000	$950,000

Note_12_Operating_Segments_Det1

Note 12 - Operating Segments (Details) - Summarized Financial Information for Reportable Segments (USD $)	3 Months Ended			6 Months Ended
	Mar. 31, 2014	Mar. 31, 2013		Mar. 31, 2014	Mar. 31, 2013		Sep. 30, 2013
Segment Reporting Information [Line Items]	'	'		'	'		'
Revenues	$10,828,000	$9,753,000		$20,779,000	$17,446,000		'
Income (loss) from operations	-518,000	1,137,000		-1,787,000	1,838,000		'
Pretax income (loss)	73,000	1,661,000		-577,000	2,925,000		'
Income tax expense (benefit)	20,000	510,000		10,000	940,000		'
Net income (loss)	53,000	1,151,000		-587,000	1,985,000		'
Total assets	231,174,000	165,749,000		231,174,000	165,749,000		203,090,000
Capital expenditures	118,000	89,000		209,000	156,000		'
Amortization of intangible assets	1,224,000	476,000		2,419,000	635,000		'
Traditional Business [Member]	'	'		'	'		'
Segment Reporting Information [Line Items]	'	'		'	'		'
Revenues	4,933,000	5,744,000		9,997,000	12,439,000		'
Income (loss) from operations	440,000	1,898,000		1,134,000	4,094,000		'
Pretax income (loss)	1,006,000	2,413,000		2,293,000	5,168,000		'
Income tax expense (benefit)	445,000	730,000		1,285,000	1,660,000		'
Net income (loss)	561,000	1,683,000		1,008,000	3,508,000		'
Total assets	183,845,000	138,430,000		183,845,000	138,430,000		'
Capital expenditures	27,000	57,000		52,000	91,000		'
The Technology Companies [Member]	'	'		'	'		'
Segment Reporting Information [Line Items]	'	'		'	'		'
Revenues	5,895,000	4,009,000	[1]	10,782,000	5,007,000	[2]	'
Income (loss) from operations	-958,000	-761,000	[1]	-2,921,000	-2,256,000	[2]	'
Pretax income (loss)	-933,000	-752,000	[1]	-2,870,000	-2,243,000	[2]	'
Income tax expense (benefit)	-425,000	-220,000	[1]	-1,275,000	-720,000	[2]	'
Net income (loss)	-508,000	-532,000	[1]	-1,595,000	-1,523,000	[2]	'
Total assets	47,329,000	27,319,000	[1],[2]	47,329,000	27,319,000	[1],[2]	'
Capital expenditures	91,000	32,000	[1]	157,000	65,000	[2]	'
Amortization of intangible assets	$1,224,000	$476,000	[1]	$2,419,000	$635,000	[2]	'
[1]	Includes New Dawn's financial results from January 1, 2013 through March 31, 2013 with revenues of $3,443,000 and expenses of $3,120,000 (including intangible amortization expenses of $476,000).
[2]	Includes New Dawn's financial results from December 5, 2012 through March 31, 2013 with revenues of $3,690,000 and expenses of $4,058,000 (including intangible amortization expenses of $635,000).