DHIL · As filed with the SEC
Diamond Hill Investment Group balance sheet, by fiscal year
The statement as Diamond Hill Investment Group presents it in its 10-Q and 10-K: its own lines, labels and order. Tables over time lines up standardized figures across every filing.
Consolidated Balance Sheets · USD, except per-share amounts
| USD, except per-share amounts | FY2025 Dec 31, 2025 | FY2024 Dec 31, 2024 | FY2023 Dec 31, 2023 | FY2022 Dec 31, 2022 | FY2021 Dec 31, 2021 | FY2020 Dec 31, 2020 | FY2019 Dec 31, 2019 | FY2018 Dec 31, 2018 |
|---|---|---|---|---|---|---|---|---|
| ASSETS | ||||||||
| Cash and cash equivalents | — | 41,624,604 | 46,991,879 | 63,195,302 | 80,550,393 | 98,478,202 | 93,176,253 | 84,430,059 |
| Cash and cash equivalents | 42,423,235 | — | — | — | — | — | — | — |
| Investments | 177,398,221 | 159,752,981 | 147,738,862 | 145,675,711 | 166,656,001 | 128,401,136 | 139,437,178 | 203,488,217 |
| Accounts receivable | 19,264,233 | 20,205,678 | 18,051,241 | 17,329,034 | 20,443,562 | 17,805,864 | 17,223,362 | 20,290,283 |
| Prepaid expenses | 3,476,759 | 3,694,019 | 3,509,460 | 3,435,269 | 2,555,296 | 2,977,759 | 2,857,468 | 2,372,712 |
| Income taxes receivable | 571,547 | 1,550,718 | 1,620,864 | 1,463,547 | 0 | 256,538 | 3,849,099 | 0 |
| Property and equipment, net of depreciation | 9,822,467 | 8,380,594 | 2,591,604 | 4,348,341 | 6,100,599 | 6,740,396 | 5,733,737 | 3,680,472 |
| Deferred taxes | — | — | — | — | — | — | 10,386,853 | 11,466,100 |
| Deferred taxes | 7,447,374 | 9,918,056 | 11,590,438 | 14,374,206 | 9,847,552 | 8,437,446 | — | — |
| Total assets | 260,403,836 | 245,126,650 | 232,094,348 | 249,821,410 | 286,153,403 | 263,097,341 | 272,663,950 | 325,727,843 |
| LIABILITIES AND SHAREHOLDERS’ EQUITY | ||||||||
| Liabilities | ||||||||
| Accounts payable and accrued expenses | 7,064,219 | 5,599,931 | 6,190,370 | 9,177,977 | 8,588,713 | 8,002,303 | 8,671,731 | 15,561,491 |
| Accrued incentive compensation | 28,000,000 | 31,500,000 | 29,500,000 | 32,100,000 | 37,235,418 | 28,400,000 | 26,615,510 | 26,754,167 |
| Lease liability | 6,398,220 | 6,335,490 | — | — | — | — | — | — |
| Deferred compensation | 42,510,592 | 39,129,093 | 36,087,170 | 30,744,990 | 37,348,294 | 33,241,952 | 30,342,204 | 22,387,874 |
| Income taxes payable | — | — | — | 0 | 801,740 | — | 0 | 2,768,681 |
| Total liabilities | 83,973,031 | 82,564,514 | 71,777,540 | 72,022,967 | 83,974,165 | 69,644,255 | 65,629,445 | 67,472,213 |
| Redeemable noncontrolling interest | 5,493 | 246,008 | 0 | 14,126,198 | 17,756,336 | 9,372,333 | 14,178,824 | 62,679,687 |
| Permanent Shareholders’ Equity | ||||||||
| Common shares, no par value: 7,000,000 shares authorized; 2,705.580 issued and outstanding at December 31, 2025 (inclusive of 274,349 unvested shares); 2,670,469 issued and outstanding at December 31, 2024 (inclusive of 173,120 unvested shares) | 51,332,432 | 28,478,515 | 22,164,410 | 51,688,631 | 80,434,049 | 80,810,946 | 95,853,477 | 124,933,060 |
| Preferred shares, undesignated: 1,000,000 shares authorized and unissued | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Deferred equity compensation | (29,245,119) | (15,833,657) | (15,392,418) | (17,011,144) | (15,268,705) | (14,748,118) | (20,331,890) | (22,008,054) |
| Retained earnings | 154,337,999 | 149,671,270 | 153,544,816 | 128,994,758 | 119,257,558 | 118,017,925 | 117,334,094 | 92,650,937 |
| Total permanent shareholders’ equity | 176,425,312 | 162,316,128 | 160,316,808 | 163,672,245 | 184,422,902 | 184,080,753 | 192,855,681 | 195,575,943 |
| Total liabilities and shareholders’ equity | 260,403,836 | 245,126,650 | 232,094,348 | 249,821,410 | 286,153,403 | 263,097,341 | 272,663,950 | 325,727,843 |
| Book value per share (in dollars per share) | — | — | — | — | 58.15 | 58.09 | 58.54 | 55.89 |
As filed on EDGAR · Not affiliated with the U.S. SEC · Not investment advice. Each column links to its filing.