DHIL · As filed with the SEC
Diamond Hill Investment Group balance sheet, by quarter
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
| USD | Q4 2025 Dec 31, 2025 | Q3 2025 Sep 30, 2025 | Q2 2025 Jun 30, 2025 | Q1 2025 Mar 31, 2025 | Q4 2024 Dec 31, 2024 | Q3 2024 Sep 30, 2024 | Q2 2024 Jun 30, 2024 | Q1 2024 Mar 31, 2024 |
|---|---|---|---|---|---|---|---|---|
| ASSETS | ||||||||
| Cash and cash equivalents | — | — | — | — | 41,624,604 | — | — | — |
| Cash and cash equivalents | 42,423,235 | 43,019,333 | 49,056,511 | 25,140,171 | — | 33,715,772 | 23,449,563 | 17,592,320 |
| Investments | 177,398,221 | 174,691,493 | 173,497,273 | 158,809,737 | 159,752,981 | 163,263,883 | 153,997,045 | 154,922,301 |
| Accounts receivable | 19,264,233 | 19,157,138 | 18,326,763 | 18,958,638 | 20,205,678 | 20,810,366 | 19,046,218 | 21,295,728 |
| Prepaid expenses | 3,476,759 | 3,515,220 | 3,357,986 | 3,835,090 | 3,694,019 | 3,997,154 | 3,091,514 | 3,238,126 |
| Income taxes receivable | 571,547 | 0 | 212,883 | 0 | 1,550,718 | 2,621,209 | 1,291,205 | 0 |
| Property and equipment, net of depreciation | 9,822,467 | 9,692,874 | 9,474,977 | 8,658,125 | 8,380,594 | 7,755,377 | 1,843,193 | 2,280,748 |
| Deferred taxes | 7,447,374 | 6,191,252 | 7,096,118 | 9,035,628 | 9,918,056 | 8,646,048 | 10,332,525 | 9,756,586 |
| Total assets | 260,403,836 | 256,267,310 | 261,022,511 | 224,437,389 | 245,126,650 | 240,809,809 | 213,051,263 | 209,085,809 |
| LIABILITIES AND SHAREHOLDERS’ EQUITY | ||||||||
| Liabilities | ||||||||
| Accounts payable and accrued expenses | 7,064,219 | 7,577,132 | 7,262,877 | 5,839,297 | 5,599,931 | 6,338,203 | 5,274,101 | 5,610,105 |
| Accrued incentive compensation | 28,000,000 | 20,538,686 | 13,574,476 | 6,764,895 | 31,500,000 | 22,664,898 | 14,566,153 | 6,786,756 |
| Income taxes payable | — | 149,218 | — | 1,142,734 | — | — | — | 859,479 |
| Lease liability | 6,398,220 | 6,495,725 | 6,580,151 | 6,281,315 | 6,335,490 | 6,388,801 | — | — |
| Deferred compensation | 42,510,592 | 40,544,053 | 38,492,548 | 35,450,642 | 39,129,093 | 38,924,862 | 36,674,694 | 37,543,829 |
| Total liabilities | 83,973,031 | 75,304,814 | 65,910,052 | 55,478,883 | 82,564,514 | 74,316,764 | 56,514,948 | 50,800,169 |
| Redeemable noncontrolling interest | 5,493 | 17,540 | 23,529,068 | 404,837 | 246,008 | — | — | — |
| 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 | 51,380,481 | 49,809,544 | 47,756,059 | 28,478,515 | 30,051,853 | 10,916,078 | 19,029,598 |
| Preferred shares, undesignated: 1,000,000 shares authorized and unissued | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Deferred equity compensation | (29,245,119) | (32,762,540) | (33,691,426) | (31,423,253) | (15,833,657) | (18,521,215) | (20,686,099) | (23,075,385) |
| Retained earnings | 154,337,999 | 162,327,015 | 155,465,273 | 152,220,863 | 149,671,270 | 154,962,407 | 166,306,336 | 162,331,427 |
| Total permanent shareholders’ equity | 176,425,312 | 180,944,956 | 171,583,391 | 168,553,669 | 162,316,128 | 166,493,045 | 156,536,315 | 158,285,640 |
| Total liabilities and shareholders’ equity | 260,403,836 | 256,267,310 | 261,022,511 | 224,437,389 | 245,126,650 | 240,809,809 | 213,051,263 | 209,085,809 |
As filed on EDGAR · Not affiliated with the U.S. SEC · Not investment advice. Each column links to its filing.