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      <periodOfReport>03-31-2026</periodOfReport>
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      <reportCalendarOrQuarter>03-31-2026</reportCalendarOrQuarter>
      <filingManager>
        <name>WINMILL &amp; CO. INC</name>
        <address>
          <com:street1>17 OLD DREWSVILLE RD</com:street1>
          <com:city>WALPOLE</com:city>
          <com:stateOrCountry>NH</com:stateOrCountry>
          <com:zipCode>03608</com:zipCode>
        </address>
      </filingManager>
      <reportType>13F HOLDINGS REPORT</reportType>
      <form13FFileNumber>028-05465</form13FFileNumber>
      <provideInfoForInstruction5>Y</provideInfoForInstruction5>
      <additionalInformation>Winmill &amp; Co. Incorporated ("Winco") is a holding company and may be deemed to share investment discretion with certain other institutional investment managers. The characterization of shared investment discretion in this report is made solely to conform with SEC interpretations of Form 13F regarding control through share ownership. Bexil Advisers LLC ("Bexil Advisers"), a registered investment adviser that meets the $100 million Form 13F filing threshold, is included in the List of Other Included Managers set forth below and any Section 13(f) securities over which Bexil Advisers has investment discretion are reported separately from Winco's holdings in the Form 13F Information Table. Midas Management Corporation ("MMC"), a registered investment adviser, and other affiliated institutional investment managers that do not meet the $100 million Form 13F filing threshold, are not included in the List of Other Included Managers set forth below in accordance with the Answer to Question 48 in SEC Division of Investment Management: Frequently Asked Questions About Form 13F and other SEC interpretations, and any Section 13(f) securities over which MMC or such other institutional investment managers are deemed to have investment discretion are reported together with Winco's holdings in the Form 13F Information Table. The inclusion in this report of Section 13(f) securities over which other institutional investment managers are deemed to share investment discretion should not be considered an admission that Winco controls such institutional investment managers.</additionalInformation>
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    <signatureBlock>
      <name>Russell Kamerman</name>
      <title>Co-General Counsel</title>
      <phone>212-785-0900</phone>
      <signature>/s/ Russell Kamerman</signature>
      <city>Brooklyn</city>
      <stateOrCountry>NY</stateOrCountry>
      <signatureDate>05-14-2026</signatureDate>
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      <tableEntryTotal>79</tableEntryTotal>
      <tableValueTotal>346642320</tableValueTotal>
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            <form13FFileNumber>028-14476</form13FFileNumber>
            <crdNumber>000154387</crdNumber>
            <secFileNumber>801-71976</secFileNumber>
            <name>Bexil Advisers LLC</name>
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