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Value Line (VALU) Financials

Value Line logo
$38.58 -0.22 (-0.57%)
Closing price 05/23/2025 04:00 PM Eastern
Extended Trading
$38.48 -0.10 (-0.26%)
As of 05/23/2025 04:04 PM Eastern
Extended trading is trading that happens on electronic markets outside of regular trading hours. This is a fair market value extended hours price provided by Polygon.io. Learn more.
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Annual Income Statements for Value Line

Annual Income Statements for Value Line

This table shows Value Line's income and expenses over time, based on annual financial data. All values are USD millions unless otherwise specified.

Metric 2024 2023 2022
Period end date 4/30/2024 4/30/2023 4/30/2022
Net Income / (Loss) Attributable to Common Shareholders		 19 18 24
Consolidated Net Income / (Loss)		 19 18 24
Net Income / (Loss) Continuing Operations		 19 18 24
Total Pre-Tax Income 		25 24 31
Total Operating Income		 9.14 11 11
Total Gross Profit		 23 24 23
Total Revenue		 37 40 41
Operating Revenue		 37 40 41
Total Cost of Revenue		 15 15 17
Operating Cost of Revenue		 15 15 17
Total Operating Expenses		 13 13 12
Selling, General & Admin Expense		 5.09 4.76 4.18
Marketing Expense		 8.41 8.26 8.23
Total Other Income / (Expense), net		 16 12 20
Interest Expense		 0.00 0.00 -2.33
Interest & Investment Income		 16 12 18
Income Tax Expense		 6.17 5.71 6.82
Basic Earnings per Share		 $2.02 $1.91 $2.50
Weighted Average Basic Shares Outstanding		 9.43M 9.46M 9.54M
Weighted Average Diluted Shares Outstanding		 9.42M 9.43M 9.47M
Weighted Average Basic & Diluted Shares Outstanding		 9.42M 9.43M 9.47M
Cash Dividends to Common per Share		 $1.14 $1.03 $0.91

Quarterly Income Statements for Value Line

This table shows Value Line's income and expenses over time, based on quarterly financial data. All values are USD millions unless otherwise specified.

Metric Q2 2025 Q1 2025 Q4 2024 Q3 2024 Q2 2024 Q1 2024 Q4 2023 Q3 2023 Q2 2023 Q1 2023 Q4 2022
Period end date 10/31/2024 7/31/2024 4/30/2024 1/31/2025 10/31/2023 7/31/2023 4/30/2023 1/31/2023 10/31/2022 7/31/2022 4/30/2022
Net Income / (Loss) Attributable to Common Shareholders		 5.69 5.89 4.78 5.16 3.49 4.86 4.03 5.25 4.33 4.46 5.25
Consolidated Net Income / (Loss)		 5.69 5.89 4.78 5.16 3.49 4.86 4.03 5.25 4.33 4.46 5.25
Net Income / (Loss) Continuing Operations		 5.69 5.89 4.78 5.16 3.49 4.86 4.03 5.25 4.33 4.46 5.25
Total Pre-Tax Income 		7.56 7.80 6.51 7.14 4.59 6.36 5.27 6.92 5.72 5.87 6.92
Total Operating Income		 1.74 1.85 1.49 1.56 2.67 2.75 2.76 2.98 3.17 2.56 2.63
Total Gross Profit		 5.27 5.34 5.31 5.34 5.91 6.00 6.09 6.21 6.30 5.90 5.66
Total Revenue		 8.84 8.88 9.00 8.97 9.61 9.74 9.72 9.97 10 9.94 10
Operating Revenue		 8.84 8.88 9.00 8.97 9.61 9.74 9.72 9.97 10 9.94 10
Total Cost of Revenue		 3.58 3.54 3.70 3.62 3.70 3.74 3.63 3.76 3.77 4.05 4.69
Operating Cost of Revenue		 3.58 3.54 3.70 3.62 3.70 3.74 3.63 3.76 3.77 4.05 4.69
Total Operating Expenses		 3.52 3.49 3.82 3.78 3.24 3.26 3.33 3.23 3.12 3.34 3.03
Selling, General & Admin Expense		 1.21 1.15 1.64 1.35 1.17 1.09 1.15 1.15 1.16 1.31 0.82
Marketing Expense		 2.31 2.35 2.18 2.43 2.07 2.17 2.18 2.07 1.97 2.04 2.21
Total Other Income / (Expense), net		 5.82 5.95 5.02 5.57 1.92 3.61 2.51 3.94 2.55 3.31 4.29
Interest & Investment Income		 5.82 5.95 5.02 5.57 1.92 3.61 2.51 3.94 2.55 3.31 4.29
Income Tax Expense		 1.88 1.91 1.72 1.97 1.10 1.50 1.24 1.67 1.39 1.41 1.67
Basic Earnings per Share		 $0.60 $0.62 $0.51 $0.55 $0.37 $0.52 $0.43 $0.55 $0.46 $0.47 $0.55
Weighted Average Basic Shares Outstanding		 9.42M 9.42M 9.43M 9.42M 9.43M 9.43M 9.46M 9.46M 9.47M 9.48M 9.54M
Weighted Average Diluted Shares Outstanding		 9.42M 9.42M 9.42M 9.41M 9.43M 9.43M 9.43M 9.44M - - 9.47M
Weighted Average Basic & Diluted Shares Outstanding		 9.42M 9.42M 9.42M 9.41M 9.43M 9.43M 9.43M 9.44M - - 9.47M

Annual Cash Flow Statements for Value Line

This table details how cash moves in and out of Value Line's business through operations, investing, and financing, using annual figures. All values are USD millions unless otherwise specified.

Metric 2024 2023 2022
Period end date 4/30/2024 4/30/2023 4/30/2022
Net Change in Cash & Equivalents		 -3.20 -22 10
Net Cash From Operating Activities		 18 18 25
Net Cash From Continuing Operating Activities		 18 18 25
Net Income / (Loss) Continuing Operations		 19 18 24
Consolidated Net Income / (Loss)		 19 18 24
Depreciation Expense		 1.41 1.35 1.34
Non-Cash Adjustments To Reconcile Net Income		 -3.68 -0.72 -2.33
Changes in Operating Assets and Liabilities, net		 1.19 -0.52 1.81
Net Cash From Investing Activities		 -10 -26 -3.39
Net Cash From Continuing Investing Activities		 -10 -26 -3.39
Purchase of Property, Plant & Equipment		 -0.02 -0.03 -0.01
Acquisitions		 -0.06 -0.11 0.00
Purchase of Investments		 -48 -41 -18
Sale and/or Maturity of Investments		 38 15 15
Net Cash From Financing Activities		 -11 -14 -11
Net Cash From Continuing Financing Activities		 -11 -14 -11
Repurchase of Common Equity		 -0.52 -4.70 -2.48
Payment of Dividends		 -11 -9.47 -8.41

Quarterly Cash Flow Statements for Value Line

This table details how cash moves in and out of Value Line's business through operations, investing, and financing, using quarterly figures. All values are USD millions unless otherwise specified.

Metric Q2 2025 Q1 2025 Q4 2024 Q3 2024 Q2 2024 Q1 2024 Q4 2023 Q3 2023 Q2 2023 Q1 2023 Q4 2022
Period end date 10/31/2024 7/31/2024 4/30/2024 1/31/2024 10/31/2023 7/31/2023 4/30/2023 1/31/2023 10/31/2022 7/31/2022 4/30/2022
Net Change in Cash & Equivalents		 -4.34 11 -1.39 1.86 -5.63 1.96 -4.27 -0.81 -2.13 -15 -0.21
Net Cash From Operating Activities		 3.07 4.77 3.76 8.41 0.71 5.06 4.20 5.38 3.26 5.34 5.02
Net Cash From Continuing Operating Activities		 3.07 4.77 3.76 8.41 0.71 5.06 4.20 5.38 3.26 5.34 5.02
Net Income / (Loss) Continuing Operations		 5.69 5.89 4.78 5.89 3.49 4.86 4.03 5.25 4.33 4.46 3.81
Consolidated Net Income / (Loss)		 5.69 5.89 4.78 5.89 3.49 4.86 4.03 5.25 4.33 4.46 3.81
Depreciation Expense		 0.30 0.29 0.36 0.36 0.34 0.35 0.34 0.33 0.34 0.33 0.33
Non-Cash Adjustments To Reconcile Net Income		 -1.50 -2.68 -1.29 -1.67 1.89 -2.43 0.51 -1.20 0.95 -0.98 2.77
Changes in Operating Assets and Liabilities, net		 -1.42 1.27 -0.09 3.83 -5.02 2.28 -0.68 0.99 -2.35 1.52 -1.89
Net Cash From Investing Activities		 -4.58 9.47 -2.33 -3.91 -3.54 -0.27 -5.89 -2.82 -1.93 -15 -1.78
Net Cash From Continuing Investing Activities		 -4.58 9.47 -2.33 -3.91 -3.54 -0.27 -5.89 -2.82 -1.93 -15 -1.78
Purchase of Property, Plant & Equipment		 -0.06 -0.00 -0.00 -0.01 - 0.00 -0.01 - - -0.02 -0.01
Purchase of Investments		 -14 -6.97 -7.29 -17 -7.54 -17 -9.06 -13 -2.37 -16 -13
Sale and/or Maturity of Investments		 8.99 16 5.00 13 4.00 16 3.29 10 0.44 0.58 11
Net Cash From Financing Activities		 -2.82 -3.01 -2.82 -2.64 -2.79 -2.83 -2.58 -3.37 -3.47 -4.76 -3.45
Net Cash From Continuing Financing Activities		 -2.82 -3.01 -2.82 -2.64 -2.79 -2.83 -2.58 -3.37 -3.47 -4.76 -3.45
Repurchase of Common Equity		 0.00 -0.18 -0.19 - -0.15 -0.19 -0.22 -1.01 -1.10 -2.38 -1.16
Payment of Dividends		 -2.83 -2.83 -2.64 -2.64 -2.64 -2.64 -2.36 -2.36 -2.37 -2.38 -2.10

Annual Balance Sheets for Value Line

This table presents Value Line's assets and liabilities at the end of each period, using annual balance sheet data. All values are USD millions unless otherwise specified.

Metric 2024 2023 2022
Period end date 4/30/2024 4/30/2023 4/30/2022
Total Assets		 136 131 129
Total Current Assets		 71 66 61
Cash & Equivalents		 4.39 7.59 30
Short-Term Investments		 64 54 28
Accounts Receivable		 1.31 2.12 1.68
Prepaid Expenses		 1.16 1.46 1.25
Current Deferred & Refundable Income Taxes		 0.21 0.43 0.59
Plant, Property, & Equipment, net		 4.44 5.79 7.06
Total Noncurrent Assets		 61 59 60
Long-Term Investments		 60 59 60
Intangible Assets		 0.13 0.13 0.07
Total Liabilities & Shareholders' Equity		 136 131 129
Total Liabilities		 45 47 49
Total Current Liabilities		 22 23 24
Accounts Payable		 1.43 1.26 1.31
Accrued Expenses		 1.02 0.96 1.14
Dividends Payable		 2.83 2.64 2.38
Current Deferred Revenue		 16 17 18
Current Deferred & Payable Income Tax Liabilities		 0.01 0.31 0.00
Other Current Liabilities		 1.21 1.34 1.24
Total Noncurrent Liabilities		 23 24 25
Noncurrent Deferred Revenue		 6.52 6.20 6.09
Noncurrent Deferred & Payable Income Tax Liabilities		 13 13 13
Other Noncurrent Operating Liabilities		 3.58 4.78 6.13
Total Equity & Noncontrolling Interests		 91 84 80
Total Preferred & Common Equity		 91 84 80
Total Common Equity		 91 84 80
Common Stock		 1.99 1.99 1.99
Retained Earnings		 104 96 88
Treasury Stock		 -15 -15 -9.97
Accumulated Other Comprehensive Income / (Loss)		 -0.25 0.37 -0.02

Quarterly Balance Sheets for Value Line

This table presents Value Line's assets and liabilities at the end of each period, using quarterly balance sheet data. All values are USD millions unless otherwise specified.

Metric Q2 2025 Q1 2025 Q3 2024 Q2 2024 Q1 2024 Q3 2023 Q3 2022
Period end date 10/31/2024 7/31/2024 1/31/2025 10/31/2023 7/31/2023 1/31/2023 1/31/2022
Total Assets		 140 139 144 130 132 129 130
Total Current Assets		 75 74 78 66 67 64 61
Cash & Equivalents		 11 16 27 3.92 9.55 12 30
Short-Term Investments		 61 56 49 56 55 49 28
Accounts Receivable		 1.26 1.23 1.34 4.46 1.51 1.78 1.80
Prepaid Expenses		 0.96 1.09 0.87 1.15 1.28 1.19 1.03
Current Deferred & Refundable Income Taxes		 0.60 0.00 0.30 0.19 0.10 0.31 0.46
Plant, Property, & Equipment, net		 3.94 4.16 3.77 5.13 5.46 6.11 7.37
Total Noncurrent Assets		 61 61 61 60 59 59 61
Long-Term Investments		 61 61 61 59 59 59 61
Intangible Assets		 0.10 0.12 0.06 0.10 0.11 0.04 0.08
Total Liabilities & Shareholders' Equity		 140 139 144 130 132 129 130
Total Liabilities		 43 45 45 45 47 47 50
Total Current Liabilities		 22 23 23 22 23 22 25
Accounts Payable		 0.95 0.87 1.10 1.03 1.06 1.12 1.30
Accrued Expenses		 0.99 0.90 1.00 0.96 0.99 - 1.11
Dividends Payable		 2.83 2.83 2.83 2.64 2.64 2.36 2.10
Current Deferred Revenue		 16 16 17 16 16 17 17
Current Deferred & Payable Income Tax Liabilities		 0.04 1.41 0.00 0.00 1.59 0.00 1.80
Other Current Liabilities		 1.23 1.23 1.25 1.25 1.31 1.32 1.21
Total Noncurrent Liabilities		 21 21 22 23 23 25 25
Noncurrent Deferred Revenue		 5.01 5.09 5.31 6.27 5.88 6.23 5.76
Noncurrent Deferred & Payable Income Tax Liabilities		 13 13 14 13 13 13 13
Other Noncurrent Operating Liabilities		 2.97 3.26 2.64 4.22 4.49 5.13 6.45
Total Equity & Noncontrolling Interests		 97 94 99 86 85 82 79
Total Preferred & Common Equity		 97 94 99 86 85 82 79
Total Common Equity		 97 94 99 86 85 82 79
Common Stock		 1.99 1.99 1.99 1.99 1.99 1.99 1.99
Retained Earnings		 110 107 113 99 98 95 86
Treasury Stock		 -15 -15 -15 -15 -15 -14 -8.81
Accumulated Other Comprehensive Income / (Loss)		 -0.07 -0.08 -0.08 -0.29 0.16 0.10 -0.00

Annual Metrics And Ratios for Value Line

This table displays calculated financial ratios and metrics derived from Value Line's official financial filings.

Metric 2024 2023 2022
Period end date 4/30/2024 4/30/2023 4/30/2022
Growth Metrics		 - - -
Revenue Growth		 -5.56% -2.05% 0.33%
EBITDA Growth		 -17.70% 5.63% 37.47%
EBIT Growth		 -20.31% 6.20% 43.33%
NOPAT Growth		 -20.83% 3.81% 44.94%
Net Income Growth		 5.24% -24.15% 2.33%
EPS Growth		 0.00% 0.00% 0.00%
Operating Cash Flow Growth		 -1.35% -26.24% 50.19%
Free Cash Flow Firm Growth		 -3.10% -18.15% 74.07%
Invested Capital Growth		 -0.96% 3.46% -2.06%
Revenue Q/Q Growth		 -1.87% -1.57% 1.57%
EBITDA Q/Q Growth		 -10.65% 1.06% 17.38%
EBIT Q/Q Growth		 -12.19% 1.10% 19.92%
NOPAT Q/Q Growth		 -13.07% 1.31% 19.69%
Net Income Q/Q Growth		 4.11% -6.29% -3.27%
EPS Q/Q Growth		 0.00% 0.00% 0.00%
Operating Cash Flow Q/Q Growth		 -2.38% -4.31% -4.03%
Free Cash Flow Firm Q/Q Growth		 -20.41% 40.89% -19.62%
Invested Capital Q/Q Growth		 0.55% -1.82% 3.82%
Profitability Metrics		 - - -
Gross Margin		 60.38% 61.70% 57.25%
EBITDA Margin		 28.14% 32.29% 29.95%
Operating Margin		 24.38% 28.90% 26.65%
EBIT Margin		 24.38% 28.90% 26.65%
Profit (Net Income) Margin		 50.73% 45.52% 58.78%
Tax Burden Percent		 75.50% 76.00% 77.75%
Interest Burden Percent		 275.54% 207.28% 283.69%
Effective Tax Rate		 24.50% 24.00% 22.25%
Return on Invested Capital (ROIC)		 0.00% 0.00% 0.00%
ROIC Less NNEP Spread (ROIC-NNEP)		 0.00% 0.00% 0.00%
Return on Net Nonoperating Assets (RNNOA)		 0.00% 0.00% 0.00%
Return on Equity (ROE)		 21.80% 22.13% 32.49%
Cash Return on Invested Capital (CROIC)		 0.00% 0.00% 0.00%
Operating Return on Assets (OROA)		 6.84% 8.83% 8.64%
Return on Assets (ROA)		 14.24% 13.91% 19.07%
Return on Common Equity (ROCE)		 21.80% 22.13% 32.49%
Return on Equity Simple (ROE_SIMPLE)		 20.94% 21.59% 29.91%
Net Operating Profit after Tax (NOPAT)		 6.90 8.72 8.40
NOPAT Margin		 18.41% 21.96% 20.72%
Net Nonoperating Expense Percent (NNEP)		 9.91% 7.99% 14.15%
Cost of Revenue to Revenue		 39.62% 38.30% 42.75%
SG&A Expenses to Revenue		 13.56% 12.00% 10.30%
R&D to Revenue		 0.00% 0.00% 0.00%
Operating Expenses to Revenue		 36.00% 32.81% 30.60%
Earnings before Interest and Taxes (EBIT)		 9.14 11 11
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)		 11 13 12
Valuation Ratios		 - - -
Price to Book Value (P/BV)		 3.74 5.00 7.44
Price to Tangible Book Value (P/TBV)		 3.74 5.01 7.45
Price to Revenue (P/Rev)		 9.05 10.53 14.62
Price to Earnings (P/E)		 17.83 23.14 24.87
Dividend Yield		 3.17% 2.33% 1.46%
Earnings Yield		 5.61% 4.32% 4.02%
Enterprise Value to Invested Capital (EV/IC)		 0.00 0.00 0.00
Enterprise Value to Revenue (EV/Rev)		 5.61 7.48 11.70
Enterprise Value to EBITDA (EV/EBITDA)		 19.94 23.17 39.08
Enterprise Value to EBIT (EV/EBIT)		 23.01 25.89 43.92
Enterprise Value to NOPAT (EV/NOPAT)		 30.48 34.07 56.49
Enterprise Value to Operating Cash Flow (EV/OCF)		 11.73 16.34 19.25
Enterprise Value to Free Cash Flow (EV/FCFF)		 29.07 39.77 51.99
Leverage & Solvency		 - - -
Debt to Equity		 0.00 0.00 0.00
Long-Term Debt to Equity		 0.00 0.00 0.00
Financial Leverage		 -1.40 -1.43 -1.49
Leverage Ratio		 1.53 1.59 1.70
Compound Leverage Factor		 4.22 3.30 4.83
Debt to Total Capital		 0.00% 0.00% 0.00%
Short-Term Debt to Total Capital		 0.00% 0.00% 0.00%
Long-Term Debt to Total Capital		 0.00% 0.00% 0.00%
Preferred Equity to Total Capital		 0.00% 0.00% 0.00%
Noncontrolling Interests to Total Capital		 0.00% 0.00% 0.00%
Common Equity to Total Capital		 100.00% 100.00% 100.00%
Debt to EBITDA		 0.00 0.00 0.00
Net Debt to EBITDA		 0.00 0.00 0.00
Long-Term Debt to EBITDA		 0.00 0.00 0.00
Debt to NOPAT		 0.00 0.00 0.00
Net Debt to NOPAT		 0.00 0.00 0.00
Long-Term Debt to NOPAT		 0.00 0.00 0.00
Altman Z-Score		 6.50 7.30 9.13
Noncontrolling Interest Sharing Ratio		 0.00% 0.00% 0.00%
Liquidity Ratios		 - - -
Current Ratio		 3.19 2.84 2.58
Quick Ratio		 3.13 2.76 2.50
Cash Flow Metrics		 - - -
Free Cash Flow to Firm (FCFF)		 7.24 7.47 9.12
Operating Cash Flow to CapEx		 119,546.67% 60,593.33% 224,054.55%
Free Cash Flow to Firm to Interest Expense		 0.00 0.00 0.00
Operating Cash Flow to Interest Expense		 0.00 0.00 0.00
Operating Cash Flow Less CapEx to Interest Expense		 0.00 0.00 0.00
Efficiency Ratios		 - - -
Asset Turnover		 0.28 0.31 0.32
Accounts Receivable Turnover		 21.83 20.89 14.31
Inventory Turnover		 0.00 0.00 0.00
Fixed Asset Turnover		 7.33 6.18 5.27
Accounts Payable Turnover		 11.03 11.80 10.22
Days Sales Outstanding (DSO)		 16.72 17.48 25.50
Days Inventory Outstanding (DIO)		 0.00 0.00 0.00
Days Payable Outstanding (DPO)		 33.09 30.93 35.72
Cash Conversion Cycle (CCC)		 -16.38 -13.46 -10.23
Capital & Investment Metrics		 - - -
Invested Capital		 -35 -35 -36
Invested Capital Turnover		 -1.07 -1.12 -1.13
Increase / (Decrease) in Invested Capital		 -0.34 1.25 -0.73
Enterprise Value (EV)		 210 297 474
Market Capitalization		 339 418 592
Book Value per Share		 $9.63 $8.86 $8.36
Tangible Book Value per Share		 $9.62 $8.85 $8.36
Total Capital		 91 84 80
Total Debt		 0.00 0.00 0.00
Total Long-Term Debt		 0.00 0.00 0.00
Net Debt		 -129 -121 -118
Capital Expenditures (CapEx)		 0.02 0.03 0.01
Debt-free, Cash-free Net Working Capital (DFCFNWC)		 -20 -19 -20
Debt-free Net Working Capital (DFNWC)		 49 43 38
Net Working Capital (NWC)		 49 43 38
Net Nonoperating Expense (NNE)		 -12 -9.35 -15
Net Nonoperating Obligations (NNO)		 -126 -119 -116
Total Depreciation and Amortization (D&A)		 1.41 1.35 1.34
Debt-free, Cash-free Net Working Capital to Revenue		 -52.22% -48.56% -49.96%
Debt-free Net Working Capital to Revenue		 130.10% 107.79% 92.73%
Net Working Capital to Revenue		 130.10% 107.79% 92.73%
Earnings Adjustments		 - - -
Adjusted Basic Earnings per Share		 $2.02 $1.91 $2.50
Adjusted Weighted Average Basic Shares Outstanding		 9.43M 9.46M 9.54M
Adjusted Diluted Earnings per Share		 $0.00 $0.00 $0.00
Adjusted Weighted Average Diluted Shares Outstanding		 9.42M 9.43M 9.47M
Adjusted Basic & Diluted Earnings per Share		 $0.00 $0.00 $0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding		 9.42M 9.43M 9.47M
Normalized Net Operating Profit after Tax (NOPAT)		 6.90 8.72 8.40
Normalized NOPAT Margin		 18.41% 21.96% 20.72%
Pre Tax Income Margin		 67.19% 59.89% 75.60%
Debt Service Ratios		 - - -
EBIT to Interest Expense		 0.00 0.00 0.00
NOPAT to Interest Expense		 0.00 0.00 0.00
EBIT Less CapEx to Interest Expense		 0.00 0.00 0.00
NOPAT Less CapEx to Interest Expense		 0.00 0.00 0.00
Payout Ratios		 - - -
Dividend Payout Ratio		 55.54% 52.42% 35.28%
Augmented Payout Ratio		 58.29% 78.45% 45.71%

Quarterly Metrics And Ratios for Value Line

This table displays calculated financial ratios and metrics derived from Value Line's official financial filings.

Metric Q2 2025 Q1 2025 Q4 2024 Q3 2024 Q2 2024 Q1 2024 Q4 2023 Q3 2023 Q2 2023 Q1 2023 Q4 2022
Period end date 10/31/2024 7/31/2024 4/30/2024 1/31/2025 10/31/2023 7/31/2023 4/30/2023 1/31/2023 10/31/2022 7/31/2022 4/30/2022
Growth Metrics		 - - - - - - - - - - -
Revenue Growth		 -8.00% -8.82% -7.36% -10.03% -4.53% -2.02% -6.11% -2.84% 0.93% 0.00% 6.44%
EBITDA Growth		 -32.25% -30.82% -40.55% -41.92% -14.07% 7.09% 4.55% 3.49% 14.14% 11.20% 153.85%
EBIT Growth		 -34.78% -32.76% -46.03% -47.59% -15.73% 7.47% 4.75% 3.79% 15.93% 12.85% 214.08%
NOPAT Growth		 -35.46% -33.56% -48.16% -50.00% -15.39% 8.04% 5.71% 5.55% 6.56% 8.57% 210.62%
Net Income Growth		 62.99% 21.16% 18.62% -1.62% -19.45% 9.00% -23.12% -6.52% -49.08% 0.00% -13.32%
EPS Growth		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Operating Cash Flow Growth		 335.89% -5.67% -10.40% 56.27% -78.39% -5.21% -16.32% -51.22% 238.49% 0.00% -17.11%
Free Cash Flow Firm Growth		 -87.96% -97.50% 65.98% 327.80% 203.02% 214.48% -68.38% -116.06% -2,679.62% -4,171.68% 2,907.34%
Invested Capital Growth		 -8.59% 1.25% -0.96% -3.62% 0.00% 0.00% 3.46% 8.81% 0.00% 0.00% -2.06%
Revenue Q/Q Growth		 -0.48% -1.32% -1.40% -6.69% -1.37% 0.26% -2.50% -0.98% 1.23% -3.92% 0.90%
EBITDA Q/Q Growth		 -4.53% 16.17% -28.98% -36.13% -2.52% -0.16% -6.57% -5.50% 21.49% -2.53% -7.52%
EBIT Q/Q Growth		 -5.58% 24.13% -33.33% -41.51% -2.66% -0.36% -7.61% -5.96% 24.14% -2.89% -8.45%
NOPAT Q/Q Growth		 -5.96% 27.49% -35.63% -44.31% -3.19% -0.51% -6.78% -5.75% 23.61% -2.66% -6.92%
Net Income Q/Q Growth		 -3.43% 23.06% -18.71% 48.02% -28.22% 20.48% -23.15% 21.20% -2.87% -15.02% -6.56%
EPS Q/Q Growth		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Operating Cash Flow Q/Q Growth		 -35.59% 26.79% -55.23% 1,092.34% -86.06% 20.43% -21.92% 64.85% -38.85% 6.32% -54.49%
Free Cash Flow Firm Q/Q Growth		 319.47% -33.75% -49.91% -92.81% -12.84% 4,293.85% 182.72% 96.75% 3.14% -1,313.50% -57.98%
Invested Capital Q/Q Growth		 4.77% -0.32% 0.55% -14.57% 13.40% -2.58% -1.82% 0.00% 0.00% 100.00% 3.82%
Profitability Metrics		 - - - - - - - - - - -
Gross Margin		 59.56% 60.12% 58.96% 59.60% 61.53% 61.61% 62.66% 62.30% 62.56% 59.30% 54.71%
EBITDA Margin		 23.12% 24.10% 20.47% 21.49% 31.39% 31.77% 31.90% 33.29% 34.88% 29.06% 28.65%
Operating Margin		 19.73% 20.79% 16.53% 17.44% 27.83% 28.19% 28.37% 29.94% 31.52% 25.70% 25.43%
EBIT Margin		 19.73% 20.79% 16.53% 17.44% 27.83% 28.19% 28.37% 29.94% 31.52% 25.70% 25.43%
Profit (Net Income) Margin		 64.30% 66.27% 53.14% 57.58% 36.30% 49.87% 41.50% 52.65% 43.02% 44.83% 50.69%
Tax Burden Percent		 75.20% 75.50% 73.51% 72.35% 75.99% 76.41% 76.53% 75.85% 75.69% 76.01% 75.83%
Interest Burden Percent		 433.49% 422.14% 437.37% 456.27% 171.65% 231.49% 191.15% 231.87% 180.30% 229.46% 262.84%
Effective Tax Rate		 24.80% 24.50% 26.49% 27.65% 24.01% 23.59% 23.47% 24.15% 24.31% 23.99% 24.17%
Return on Invested Capital (ROIC)		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
ROIC Less NNEP Spread (ROIC-NNEP)		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Return on Net Nonoperating Assets (RNNOA)		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Return on Equity (ROE)		 24.38% 22.35% 21.80% 20.16% 20.56% 21.60% 22.13% 23.86% 0.00% 0.00% 32.49%
Cash Return on Invested Capital (CROIC)		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Operating Return on Assets (OROA)		 5.23% 5.62% 4.64% 4.88% 8.33% 8.42% 8.67% 9.32% 0.00% 0.00% 8.25%
Return on Assets (ROA)		 17.06% 17.92% 14.92% 16.12% 10.87% 14.89% 12.68% 16.39% 0.00% 0.00% 16.44%
Return on Common Equity (ROCE)		 24.38% 22.35% 21.80% 20.16% 20.56% 21.60% 22.13% 23.86% 0.00% 0.00% 32.49%
Return on Equity Simple (ROE_SIMPLE)		 23.00% 21.36% 0.00% 18.46% 20.56% 21.60% 0.00% 23.45% 0.00% 0.00% 0.00%
Net Operating Profit after Tax (NOPAT)		 1.31 1.39 1.09 1.13 2.03 2.10 2.11 2.26 2.40 1.94 2.00
NOPAT Margin		 14.83% 15.70% 12.15% 12.62% 21.14% 21.54% 21.71% 22.71% 23.86% 19.54% 19.28%
Net Nonoperating Expense Percent (NNEP)		 3.54% 3.59% 3.02% 3.21% 2.50% 4.55% 1.64% 2.56% 0.00% 0.00% 2.98%
Return On Investment Capital (ROIC_SIMPLE)		 1.36% - - 1.14% 2.37% - - - - - -
Cost of Revenue to Revenue		 40.44% 39.88% 41.04% 40.40% 38.47% 38.39% 37.34% 37.70% 37.44% 40.70% 45.29%
SG&A Expenses to Revenue		 13.70% 12.89% 18.25% 15.02% 12.22% 11.18% 11.82% 11.55% 11.50% 13.12% 7.90%
R&D to Revenue		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Operating Expenses to Revenue		 39.84% 39.33% 42.43% 42.15% 33.70% 33.42% 34.29% 32.36% 31.04% 33.60% 29.28%
Earnings before Interest and Taxes (EBIT)		 1.74 1.85 1.49 1.56 2.67 2.75 2.76 2.98 3.17 2.56 2.63
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)		 2.04 2.14 1.84 1.93 3.02 3.10 3.10 3.32 3.51 2.89 2.97
Valuation Ratios		 - - - - - - - - - - -
Price to Book Value (P/BV)		 4.71 4.74 3.74 3.74 4.38 5.74 5.00 5.71 0.00 0.00 7.44
Price to Tangible Book Value (P/TBV)		 4.71 4.75 3.74 3.74 4.39 5.75 5.01 5.72 0.00 0.00 7.45
Price to Revenue (P/Rev)		 12.70 12.15 9.05 9.69 9.63 12.43 10.53 11.65 11.96 19.44 14.62
Price to Earnings (P/E)		 20.47 22.20 17.83 20.26 21.32 26.59 23.14 24.36 24.73 33.07 24.87
Dividend Yield		 2.44% 2.46% 3.17% 3.05% 2.73% 2.04% 2.33% 2.01% 1.89% 1.14% 1.46%
Earnings Yield		 4.88% 4.50% 5.61% 4.94% 4.69% 3.76% 4.32% 4.10% 4.04% 3.02% 4.02%
Enterprise Value to Invested Capital (EV/IC)		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Enterprise Value to Revenue (EV/Rev)		 8.99 8.55 5.61 6.10 6.57 9.30 7.48 8.68 0.00 0.00 11.70
Enterprise Value to EBITDA (EV/EBITDA)		 37.37 32.63 19.94 19.73 20.48 28.20 23.17 27.59 0.00 0.00 39.08
Enterprise Value to EBIT (EV/EBIT)		 44.07 37.99 23.01 22.37 22.98 31.49 25.89 30.84 0.00 0.00 43.92
Enterprise Value to NOPAT (EV/NOPAT)		 58.65 50.46 30.48 29.33 30.17 41.38 34.07 40.66 0.00 0.00 56.49
Enterprise Value to Operating Cash Flow (EV/OCF)		 16.10 17.74 11.73 12.68 16.72 20.51 16.34 18.42 0.00 0.00 19.25
Enterprise Value to Free Cash Flow (EV/FCFF)		 39.52 54.39 29.07 25.37 6.50 8.23 39.77 66.01 0.00 0.00 51.99
Leverage & Solvency		 - - - - - - - - - - -
Debt to Equity		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Long-Term Debt to Equity		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Financial Leverage		 -1.35 -1.40 -1.40 -1.38 -1.36 -1.42 -1.43 -1.44 0.00 0.00 -1.49
Leverage Ratio		 1.48 1.51 1.53 1.51 1.52 1.55 1.59 1.60 0.00 0.00 1.70
Compound Leverage Factor		 6.42 6.38 6.70 6.87 2.61 3.58 3.04 3.72 0.00 0.00 4.48
Debt to Total Capital		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Short-Term Debt to Total Capital		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Long-Term Debt to Total Capital		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Preferred Equity to Total Capital		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Noncontrolling Interests to Total Capital		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Common Equity to Total Capital		 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 0.00% 0.00% 100.00%
Debt to EBITDA		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Net Debt to EBITDA		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Long-Term Debt to EBITDA		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Debt to NOPAT		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Net Debt to NOPAT		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Long-Term Debt to NOPAT		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Altman Z-Score		 8.17 7.80 6.31 6.84 6.89 8.10 7.08 7.78 0.00 0.00 8.93
Noncontrolling Interest Sharing Ratio		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Liquidity Ratios		 - - - - - - - - - - -
Current Ratio		 3.42 3.17 3.19 3.43 3.04 2.89 2.84 2.85 0.00 0.00 2.58
Quick Ratio		 3.35 3.12 3.13 3.38 2.98 2.83 2.76 2.79 0.00 0.00 2.50
Cash Flow Metrics		 - - - - - - - - - - -
Free Cash Flow to Firm (FCFF)		 3.97 0.95 1.43 2.37 33 38 0.86 -1.04 -32 -33 2.72
Operating Cash Flow to CapEx		 5,037.70% 119,275.00% 376,300.00% 60,042.86% 0.00% 0.00% 60,000.00% 0.00% 0.00% 23,200.00% 45,627.27%
Free Cash Flow to Firm to Interest Expense		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Operating Cash Flow to Interest Expense		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Operating Cash Flow Less CapEx to Interest Expense		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Efficiency Ratios		 - - - - - - - - - - -
Asset Turnover		 0.27 0.27 0.28 0.28 0.30 0.30 0.31 0.31 0.00 0.00 0.32
Accounts Receivable Turnover		 12.53 26.79 21.83 24.53 8.75 26.24 20.89 22.52 0.00 0.00 14.31
Inventory Turnover		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Fixed Asset Turnover		 7.91 7.61 7.33 7.73 7.61 7.23 6.18 5.98 0.00 0.00 5.27
Accounts Payable Turnover		 14.65 15.19 11.03 13.34 14.36 14.03 11.80 13.45 0.00 0.00 10.22
Days Sales Outstanding (DSO)		 29.13 13.62 16.72 14.88 41.74 13.91 17.48 16.21 0.00 0.00 25.50
Days Inventory Outstanding (DIO)		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Days Payable Outstanding (DPO)		 24.92 24.02 33.09 27.35 25.41 26.02 30.93 27.14 0.00 0.00 35.72
Cash Conversion Cycle (CCC)		 4.21 -10.40 -16.38 -12.47 16.33 -12.11 -13.46 -10.93 0.00 0.00 -10.23
Capital & Investment Metrics		 - - - - - - - - - - -
Invested Capital		 -34 -35 -35 -35 -31 -36 -35 -34 0.00 0.00 -36
Invested Capital Turnover		 -1.11 -1.03 -1.07 -1.10 -2.52 -2.21 -1.12 -1.12 0.00 0.00 -1.13
Increase / (Decrease) in Invested Capital		 -2.66 0.45 -0.34 -1.24 -31 -36 1.25 3.30 34 35 -0.73
Enterprise Value (EV)		 322 313 210 233 257 367 297 350 0.00 0.00 474
Market Capitalization		 455 445 339 370 376 491 418 470 486 788 592
Book Value per Share		 $10.27 $9.96 $9.63 $10.51 $9.09 $9.06 $8.86 $8.70 $0.00 $0.00 $8.36
Tangible Book Value per Share		 $10.26 $9.95 $9.62 $10.50 $9.08 $9.05 $8.85 $8.70 $0.00 $0.00 $8.36
Total Capital		 97 94 91 99 86 85 84 82 0.00 0.00 80
Total Debt		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Long-Term Debt		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Net Debt		 -133 -132 -129 -137 -119 -124 -121 -120 0.00 0.00 -118
Capital Expenditures (CapEx)		 0.06 0.00 0.00 0.01 0.00 0.00 0.01 0.00 0.00 0.02 0.01
Debt-free, Cash-free Net Working Capital (DFCFNWC)		 -19 -21 -20 -20 -16 -20 -19 -19 0.00 0.00 -20
Debt-free Net Working Capital (DFNWC)		 53 50 49 55 44 44 43 42 0.00 0.00 38
Net Working Capital (NWC)		 53 50 49 55 44 44 43 42 0.00 0.00 38
Net Nonoperating Expense (NNE)		 -4.37 -4.49 -3.69 -4.03 -1.46 -2.76 -1.92 -2.98 -1.93 -2.52 -3.25
Net Nonoperating Obligations (NNO)		 -130 -129 -126 -134 -117 -121 -119 -116 0.00 0.00 -116
Total Depreciation and Amortization (D&A)		 0.30 0.29 0.36 0.36 0.34 0.35 0.34 0.33 0.34 0.33 0.33
Debt-free, Cash-free Net Working Capital to Revenue		 -53.22% -57.06% -52.22% -53.16% -40.42% -51.79% -48.56% -47.53% 0.00% 0.00% -49.96%
Debt-free Net Working Capital to Revenue		 147.69% 137.55% 130.10% 145.24% 113.00% 111.77% 107.79% 103.18% 0.00% 0.00% 92.73%
Net Working Capital to Revenue		 147.69% 137.55% 130.10% 145.24% 113.00% 111.77% 107.79% 103.18% 0.00% 0.00% 92.73%
Earnings Adjustments		 - - - - - - - - - - -
Adjusted Basic Earnings per Share		 $0.60 $0.62 $0.51 $0.55 $0.37 $0.52 $0.43 $0.55 $0.00 $0.00 $0.55
Adjusted Weighted Average Basic Shares Outstanding		 9.42M 9.42M 9.43M 9.42M 9.43M 9.43M 9.46M 9.46M 0.00 0.00 9.54M
Adjusted Diluted Earnings per Share		 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Adjusted Weighted Average Diluted Shares Outstanding		 9.42M 9.42M 9.42M 9.41M 9.43M 9.43M 9.43M 9.44M 0.00 0.00 9.47M
Adjusted Basic & Diluted Earnings per Share		 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding		 9.42M 9.42M 9.42M 9.41M 9.43M 9.43M 9.43M 9.44M 0.00 0.00 9.47M
Normalized Net Operating Profit after Tax (NOPAT)		 1.31 1.39 1.09 1.13 2.03 2.10 2.11 2.26 2.40 1.94 2.00
Normalized NOPAT Margin		 14.83% 15.70% 12.15% 12.62% 21.14% 21.54% 21.71% 22.71% 23.86% 19.54% 19.28%
Pre Tax Income Margin		 85.51% 87.76% 72.29% 79.58% 47.76% 65.27% 54.23% 69.42% 56.83% 58.98% 66.84%
Debt Service Ratios		 - - - - - - - - - - -
EBIT to Interest Expense		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
NOPAT to Interest Expense		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
EBIT Less CapEx to Interest Expense		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
NOPAT Less CapEx to Interest Expense		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Payout Ratios		 - - - - - - - - - - -
Dividend Payout Ratio		 49.14% 53.61% 55.54% 56.29% 56.77% 52.71% 52.42% 47.76% 42.78% 36.43% 35.28%
Augmented Payout Ratio		 50.78% 56.18% 58.29% 59.33% 65.62% 66.30% 78.45% 77.06% 55.42% 56.18% 45.71%

Frequently Asked Questions About Value Line's Financials

When does Value Line's financial year end?

According to the most recent income statement we have on file, Value Line's fiscal year ends in April. Their fiscal year 2024 ended on April 30, 2024.

How has Value Line's net income changed over the last 2 years?

Value Line's net income appears to be on a downward trend, with a most recent value of $19.02 million in 2024, falling from $23.82 million in 2022. The previous period was $18.07 million in 2023.

What is Value Line's operating income?
Value Line's total operating income in 2024 was $9.14 million, based on the following breakdown:
  • Total Gross Profit: $22.64 million
  • Total Operating Expenses: $13.50 million
How has Value Line revenue changed over the last 2 years?

Over the last 2 years, Value Line's total revenue changed from $40.53 million in 2022 to $37.49 million in 2024, a change of -7.5%.

How much debt does Value Line have?

Value Line's total liabilities were at $45.24 million at the end of 2024, a 4.6% decrease from 2023, and a 7.9% decrease since 2022.

How much cash does Value Line have?

In the past 2 years, Value Line's cash and equivalents has ranged from $4.39 million in 2024 to $29.70 million in 2022, and is currently $4.39 million as of their latest financial filing in 2024.

How has Value Line's book value per share changed over the last 2 years?

Over the last 2 years, Value Line's book value per share changed from 8.36 in 2022 to 9.63 in 2024, a change of 15.2%.


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This page (NASDAQ:VALU) was last updated on 5/25/2025 by MarketBeat.com Staff
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