Bank of the James Financial Group, Inc. (BOTJ) Balance Sheet
BOTJ balance sheet, 2025
December 31, 2025 · U.S. dollars$1.04B assets = $959.0M liabilities + $80.0M equity
Both columns are drawn to the same scale: what BOTJ owns equals what it owes plus shareholders’ equity. Hover a block for its value.
BOTJ financial health
Descriptive bands, not a rating. Fiscal 2025.
BOTJ balance sheet trends, 2016–2025
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | $574.2M2016 | $1.04B2025 | +6.8%/yr | |
| Total liabilities | $524.8M2016 | $959.0M2025 | +6.9%/yr | |
| Shareholders’ equity | $49.4M2016 | $80.0M2025 | +5.5%/yr | |
| Cash & short-term investments | $57.7M2016 | $84.5M2025 | +4.3%/yr | |
| Total debt | $5.0M2017 | $8.8M2025 | +7.3%/yr | |
| Net cash (debt) | $70.6M2017 | $75.7M2025 | +$5.1M | |
| Working capital | −$462.9M2016 | $87.7M2025 | +$550.6M | |
| Book value per share | $10.262016 | $17.622025 | +6.2%/yr | |
| Debt / equity | 0.102017 | 0.112025 | +0.01 | |
| Shares outstanding | 4.8M2016 | 4.5M2025 | −0.6%/yr |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
BOTJ assets
BOTJ liabilities and equity
BOTJ debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease obligations.
BOTJ balance sheet
| 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||
| Cash & short-term investments | $84.5M | $38.7M | $242.1M | $215.8M | $190.6M | $121.9M | $90.4M | $79.5M | $75.6M | $57.7M |
| Cash & equivalents | $28.5M | $23.3M | $25.6M | $30.0M | $29.3M | $31.7M | $30.8M | $26.7M | $20.3M | $16.9M |
| Short-term investments | $55.9M | $15.4M | $216.5M | $185.8M | $161.8M | $90.2M | $59.7M | $52.7M | $55.3M | $40.8M |
| Receivables | $3.4M | $3.1M | $2.8M | $2.7M | $2.1M | $2.4M | $1.9M | $2.8M | $3.1M | $2.6M |
| Inventory | $0 | $0 | $22.8M | −$65.1M | −$186.0M | −$104.3M | −$43.3M | −$55.6M | −$44.1M | −$34.9M |
| Other current assets | $0 | $0 | $0 | $65.1M | $186.6M | $104.3M | $43.3M | $55.6M | $42.7M | $34.9M |
| Total current assets | $87.9M | $41.7M | $245.0M | $218.5M | $193.3M | $124.2M | $92.3M | $82.3M | $77.3M | $60.3M |
| Property, plant & equipment (net) | $19.1M | $19.0M | $18.1M | $18.0M | $18.4M | $16.6M | $16.3M | $13.4M | $11.9M | $10.9M |
| Goodwill & intangible assets | $8.2M | $8.8M | $9.3M | $9.9M | $11.4M | $361,000 | $401,000 | $193,000 | $165,000 | $176,000 |
| Long-term investments | $217.7M | $191.5M | $220.1M | $189.4M | $165.5M | $93.9M | $581.2M | $535.4M | $5.7M | $3.3M |
| Other non-current assets | $706.1M | $718.2M | $476.8M | $492.7M | $599.1M | $616.3M | $35.2M | $43.6M | $531.3M | $499.5M |
| Total assets | $1.04B | $979.2M | $969.4M | $928.6M | $987.6M | $851.4M | $725.4M | $674.9M | $626.3M | $574.2M |
| Liabilities | ||||||||||
| Accounts payable | $1.2M | $722,000 | $480,000 | $89,000 | $46,000 | $85,000 | $173,000 | $127,000 | $111,000 | $88,000 |
| Short-term debt | — | $172,000 | $111,000 | $110,000 | $110,000 | $111,000 | $184,000 | — | $5.0M | — |
| Deferred revenue | — | — | −$480,000 | −$21,000 | −$64,000 | −$26,000 | −$11,000 | — | — | — |
| Total current liabilities | $177,000 | $883.1M | $878.9M | $848.2M | $887.1M | $85,000 | $173,000 | $612.2M | $111,000 | $523.2M |
| Long-term debt | $8.8M | $19.3M | $19.9M | $20.5M | $21.0M | $10.0M | $5.0M | $5.0M | $5.0M | $0 |
| Other long-term liabilities | $950.2M | $11.9M | $10.5M | $9.6M | $10.1M | $0 | $0 | $2.6M | $0 | $1.6M |
| Total liabilities | $959.0M | $914.4M | $909.3M | $878.3M | $918.2M | $784.7M | $663.8M | $619.8M | $574.7M | $524.8M |
| Shareholders' equity | ||||||||||
| Common stock & paid-in capital | $9.7M | $9.7M | $9.7M | $9.9M | $10.1M | $9.3M | $9.3M | $9.4M | $9.4M | $9.4M |
| Retained earnings (deficit) | $50.0M | $42.8M | $36.7M | $31.0M | $23.4M | $24.7M | $20.9M | $16.5M | $12.0M | $10.2M |
| Treasury stock | — | — | — | — | — | — | — | — | $0 | $0 |
| Accumulated other comprehensive income | −$14.9M | −$22.9M | −$21.6M | −$26.8M | −$1.4M | $1.8M | −$5,000 | −$2.2M | −$1.2M | −$1.6M |
| Minority interest | — | — | — | — | — | — | — | — | $0 | $0 |
| Total shareholders' equity | $80.0M | $64.9M | $60.0M | $50.2M | $69.4M | $66.7M | $61.6M | $55.1M | $51.7M | $49.4M |
| Key figures | ||||||||||
| Total debt | $8.8M | $19.3M | $19.9M | $20.5M | $21.0M | $10.1M | $5.2M | $5.0M | $5.0M | — |
| Net cash (debt) | $75.7M | $19.3M | $222.2M | $195.3M | $169.6M | $111.7M | $85.3M | $74.5M | $70.6M | — |
| Working capital | $87.7M | −$841.4M | −$634.0M | −$629.7M | −$693.8M | $124.1M | $92.1M | −$529.9M | $77.2M | −$462.9M |
| Tangible book value | $71.8M | $56.1M | $50.7M | $40.3M | $58.0M | $66.4M | $61.1M | $55.0M | $51.5M | $49.2M |
| Book value per share | $17.62 | $14.28 | $13.16 | $10.69 | $14.62 | $13.97 | $12.77 | $11.45 | $10.73 | $10.26 |
| Shares outstanding | 4.5M | 4.5M | 4.6M | 4.7M | 4.7M | 4.8M | 4.8M | 4.8M | 4.8M | 4.8M |
| Current ratio | 496.36 | 0.05 | 0.28 | 0.26 | 0.22 | 1,461.39 | 533.61 | 0.13 | 696.32 | 0.12 |
| Quick ratio | 496.36 | 0.05 | 0.28 | 0.26 | 0.22 | 1,461.39 | 533.61 | 0.13 | 708.63 | 0.12 |
| Debt / equity | 0.11 | 0.30 | 0.33 | 0.41 | 0.30 | 0.15 | 0.08 | 0.09 | 0.10 | — |
| Equity / assets | 7.7% | 6.6% | 6.2% | 5.4% | 7.0% | 7.8% | 8.5% | 8.2% | 8.2% | 8.6% |
| Jun '26 | Mar '26 | Dec '25 | Sep '25 | Jun '25 | Mar '25 | Dec '24 | Sep '24 | Jun '24 | Mar '24 | Dec '23 | Sep '23 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||||
| Cash & short-term investments | $261.5M | $30.3M | $31.7M | $30.9M | $26.1M | $31.2M | $38.7M | $215.2M | $228.7M | $240.2M | $242.1M | $202.1M |
| Cash & equivalents | $24.7M | $25.1M | $28.5M | $28.4M | $22.6M | $25.8M | $23.3M | $22.7M | $22.5M | $25.4M | $25.6M | $20.1M |
| Short-term investments | $236.8M | $5.2M | $3.2M | $2.5M | $3.5M | $5.5M | $15.4M | $192.5M | $206.2M | $214.8M | $216.5M | $182.0M |
| Receivables | $3.4M | $3.2M | $3.4M | $3.0M | $3.1M | $3.0M | $3.1M | $2.7M | $2.9M | $2.9M | $2.8M | $2.7M |
| Inventory | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | −$77.5M | −$91.0M | $22.8M | −$102.2M |
| Other current assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $77.5M | $91.0M | $0 | $102.2M |
| Total current assets | $28.1M | $33.5M | $35.1M | $33.9M | $29.2M | $34.2M | $41.7M | $217.9M | $231.6M | $243.2M | $245.0M | $204.8M |
| Property, plant & equipment (net) | $19.1M | $19.2M | $19.1M | $18.8M | $19.0M | $19.3M | $19.0M | $19.4M | $18.0M | $18.3M | $18.1M | $18.4M |
| Goodwill & intangible assets | $7.9M | $8.1M | $8.2M | $8.4M | $8.5M | $8.6M | $8.8M | $8.9M | $9.1M | $9.2M | $9.3M | $9.5M |
| Long-term investments | $240.4M | $248.3M | $217.7M | $206.1M | $200.2M | $196.4M | $191.5M | $196.1M | $209.8M | $218.4M | $220.1M | $185.6M |
| Other non-current assets | $745.8M | $752.2M | $758.9M | $752.9M | $747.3M | $753.3M | $718.2M | $565.8M | $509.5M | $495.8M | $476.8M | $542.6M |
| Total assets | $1.04B | $1.06B | $1.04B | $1.02B | $1.00B | $1.01B | $979.2M | $1.01B | $978.0M | $984.9M | $969.4M | $960.9M |
| Liabilities | ||||||||||||
| Accounts payable | $1.1M | $1.1M | $1.2M | $1.3M | $856,000 | $688,000 | $722,000 | $758,000 | $553,000 | $522,000 | $480,000 | $381,000 |
| Short-term debt | — | — | — | — | — | — | $172,000 | — | — | — | $111,000 | — |
| Deferred revenue | — | — | — | — | — | — | — | — | — | — | −$480,000 | — |
| Total current liabilities | $936.3M | $957.7M | $938.3M | $921.1M | $911.4M | $912.4M | $883.1M | $908.4M | $885.5M | $894.0M | $878.9M | $880.6M |
| Long-term debt | $8.7M | $8.7M | $8.8M | $8.8M | $9.0M | $19.2M | $19.3M | $19.5M | $19.6M | $19.8M | $19.9M | $20.1M |
| Other long-term liabilities | $949.5M | $13.5M | $11.9M | $13.2M | $12.2M | $11.8M | $11.9M | $11.4M | $11.2M | $10.7M | $10.5M | $10.1M |
| Total liabilities | $958.2M | $979.9M | $959.0M | $943.2M | $932.6M | $943.4M | $914.4M | $939.2M | $916.3M | $924.5M | $909.3M | $910.8M |
| Shareholders' equity | ||||||||||||
| Common stock & paid-in capital | $9.7M | $9.7M | $9.7M | $9.7M | $9.7M | $9.7M | $9.7M | $9.7M | $9.7M | $9.7M | $9.7M | $9.7M |
| Retained earnings (deficit) | $55.1M | $52.3M | $50.0M | $47.7M | $45.4M | $43.2M | $42.8M | $41.6M | $40.1M | $38.4M | $36.7M | $34.9M |
| Accumulated other comprehensive income | −$16.9M | −$16.0M | −$14.9M | −$15.7M | −$18.8M | −$19.8M | −$22.9M | −$17.8M | −$23.4M | −$23.0M | −$21.6M | −$29.8M |
| Total shareholders' equity | $83.2M | $81.3M | $80.0M | $77.0M | $71.7M | $68.3M | $64.9M | $68.8M | $61.7M | $60.4M | $60.0M | $50.1M |
| Key figures | ||||||||||||
| Total debt | $8.7M | $8.7M | $8.8M | $8.8M | $9.0M | $19.2M | $19.3M | $19.5M | $19.6M | $19.8M | $19.9M | $20.1M |
| Net cash (debt) | $252.8M | $21.5M | $22.9M | $22.1M | $17.1M | $12.0M | $19.3M | $195.7M | $209.1M | $220.5M | $222.2M | $182.0M |
| Working capital | −$908.2M | −$924.2M | −$903.2M | −$887.2M | −$882.2M | −$878.2M | −$841.4M | −$690.5M | −$653.8M | −$650.8M | −$634.0M | −$675.8M |
| Tangible book value | $75.2M | $73.2M | $71.8M | $68.6M | $63.2M | $59.7M | $56.1M | $59.9M | $52.6M | $51.2M | $50.7M | $40.6M |
| Book value per share | $18.30 | $17.89 | $17.62 | $16.94 | $15.77 | $15.04 | $14.28 | $15.15 | $13.58 | $13.30 | $13.22 | $11.03 |
| Shares outstanding | 4.5M | 4.5M | 4.5M | 4.5M | 4.5M | 4.5M | 4.5M | 4.5M | 4.5M | 4.5M | 4.5M | 4.5M |
| Current ratio | 0.03 | 0.03 | 0.04 | 0.04 | 0.03 | 0.04 | 0.05 | 0.24 | 0.26 | 0.27 | 0.28 | 0.23 |
| Quick ratio | 0.28 | 0.03 | 0.04 | 0.04 | 0.03 | 0.04 | 0.05 | 0.24 | 0.26 | 0.27 | 0.28 | 0.23 |
| Debt / equity | 0.10 | 0.11 | 0.11 | 0.11 | 0.13 | 0.28 | 0.30 | 0.28 | 0.32 | 0.33 | 0.33 | 0.40 |
| Equity / assets | 8.0% | 7.7% | 7.7% | 7.5% | 7.1% | 6.8% | 6.6% | 6.8% | 6.3% | 6.1% | 6.2% | 5.2% |
Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed March 27, 2026); data from EODHD.
BOTJ financial position
At the end of fiscal 2025 (December 31, 2025), Bank of the James Financial had total assets of $1.0 billion (up 6.1% from a year earlier), total liabilities of $959.0 million and shareholders' equity of $80.0 million. It held $84.5 million in cash and short-term investments against $8.8 million of debt, a net cash position of $75.7 million. Its current ratio was 496.36. In the latest quarter (ended June 30, 2026) total assets were $1.0 billion and equity $83.2 million.
Related: BOTJ income statement, BOTJ cash flow statement, BOTJ key metrics. See the BOTJ stock overview for the latest quote and news.
BOTJ balance sheet FAQ
What are Bank of the James Financial's total assets?
Bank of the James Financial reported total assets of $1.0 billion at the end of fiscal 2025 (December 31, 2025), compared with $979.2 million a year earlier.
How much debt does Bank of the James Financial have?
Bank of the James Financial had $8.8 million of total debt at the end of fiscal 2025, including short-term borrowings. Its debt-to-equity ratio was 0.11.
How much cash does Bank of the James Financial have?
Bank of the James Financial held $84.5 million in cash and short-term investments at the end of fiscal 2025; with $8.8 million of debt that is net cash of $75.7 million.
What is Bank of the James Financial's book value?
Bank of the James Financial's shareholders' equity (book value) was $80.0 million at the end of fiscal 2025, or $17.62 per share.
What is Bank of the James Financial's current ratio?
Bank of the James Financial had current assets of $87.9 million and current liabilities of $0.2 million, a current ratio of 496.36 (it can cover its short-term obligations).
How much goodwill does Bank of the James Financial have?
Bank of the James Financial carried $8.2 million of goodwill and intangible assets, 0.8% of total assets, at the end of fiscal 2025.