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Value Line (VALU) Financials

Value Line logo
$37.57 +1.23 (+3.38%)
Closing price 08/14/2026 04:00 PM Eastern
Extended Trading
$37.52 -0.05 (-0.13%)
As of 08/14/2026 04:10 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 Massive. 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 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026
Period end date 4/30/2016 4/30/2017 4/30/2018 4/30/2019 4/30/2020 4/30/2021 4/30/2022 4/30/2023 4/30/2024 4/30/2025 4/30/2026
Net Income / (Loss) Attributable to Common Shareholders		 7.29 10 15 12 15 23 24 18 19 21 22
Consolidated Net Income / (Loss)		 7.29 10 15 12 15 23 24 18 19 21 22
Net Income / (Loss) Continuing Operations		 7.29 10 15 12 15 23 24 18 19 21 22
Total Pre-Tax Income 		10 15 12 16 21 30 31 24 25 28 29
Total Operating Income		 1.88 7.46 2.57 5.41 9.09 7.54 11 11 9.14 5.99 4.03
Total Gross Profit		 19 25 17 18 22 22 23 24 23 21 19
Total Revenue		 35 43 36 36 40 40 41 40 37 35 33
Operating Revenue		 35 43 36 36 40 40 41 40 37 35 33
Total Cost of Revenue		 16 17 18 18 18 19 17 15 15 14 14
Operating Cost of Revenue		 16 17 18 18 18 19 17 15 15 14 14
Total Operating Expenses		 17 18 15 13 13 14 12 13 13 15 15
Selling, General & Admin Expense		 4.55 5.23 5.17 4.44 4.73 4.81 4.18 4.76 5.09 4.86 5.32
Marketing Expense		 12 13 9.64 8.63 8.30 9.19 8.23 8.26 8.41 9.78 9.74
Total Other Income / (Expense), net		 8.13 8.03 9.33 11 12 23 20 12 16 22 25
Interest & Investment Income		 8.13 8.03 9.33 11 12 23 18 12 16 22 25
Income Tax Expense		 2.72 5.12 -2.84 4.30 5.71 7.00 6.82 5.71 6.17 6.86 7.80
Basic Earnings per Share		 $0.75 $1.07 $1.52 $1.24 $1.55 $2.43 $2.50 $1.91 $2.02 $2.20 $2.30
Weighted Average Basic Shares Outstanding		 9.78M 9.72M 9.70M 9.68M 9.65M 9.60M 9.54M 9.46M 9.43M 9.42M 9.40M
Weighted Average Diluted Shares Outstanding		 9.78M 9.72M 9.70M 9.68M 9.65M 9.60M 9.47M 9.43M 9.42M 9.41M 9.38M
Weighted Average Basic & Diluted Shares Outstanding		 9.78M 9.72M 9.70M 9.68M 9.65M 9.60M 9.47M 9.43M 9.42M 9.41M 9.38M

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 2024 Q3 2024 Q4 2024 Q1 2025 Q2 2025 Q3 2025 Q4 2025 Q1 2026 Q2 2026 Q3 2026 Q4 2026
Period end date 10/31/2023 1/31/2025 4/30/2024 7/31/2024 10/31/2024 1/31/2025 4/30/2025 7/31/2025 10/31/2025 1/31/2026 4/30/2026
Net Income / (Loss) Attributable to Common Shareholders		 3.49 5.16 4.78 5.89 5.69 5.16 3.95 6.46 5.68 5.91 3.58
Consolidated Net Income / (Loss)		 3.49 5.16 4.78 5.89 5.69 5.16 3.95 6.46 5.68 5.91 3.58
Net Income / (Loss) Continuing Operations		 3.49 5.16 4.78 5.89 5.69 5.16 3.95 6.46 5.68 5.91 3.58
Total Pre-Tax Income 		4.59 7.14 6.51 7.80 7.56 7.14 5.05 8.64 7.85 7.94 5.00
Total Operating Income		 2.67 1.56 1.49 1.85 1.74 1.56 0.83 1.50 1.51 1.00 0.02
Total Gross Profit		 5.91 5.34 5.31 5.34 5.27 5.34 4.67 4.99 5.06 4.66 4.36
Total Revenue		 9.61 8.97 9.00 8.88 8.84 8.97 8.39 8.61 8.56 8.28 8.01
Operating Revenue		 9.61 8.97 9.00 8.88 8.84 8.97 8.39 8.61 8.56 8.28 8.01
Total Cost of Revenue		 3.70 3.62 3.70 3.54 3.58 3.62 3.71 3.62 3.49 3.61 3.65
Operating Cost of Revenue		 3.70 3.62 3.70 3.54 3.58 3.62 3.71 3.62 3.49 3.61 3.65
Total Operating Expenses		 3.24 3.78 3.82 3.49 3.52 3.78 3.84 3.49 3.55 3.66 4.35
Selling, General & Admin Expense		 1.17 1.35 1.64 1.15 1.21 1.35 1.15 1.15 1.21 1.28 1.68
Marketing Expense		 2.07 2.43 2.18 2.35 2.31 2.43 2.69 2.35 2.35 2.38 2.66
Total Other Income / (Expense), net		 1.92 5.57 5.02 5.95 5.82 5.57 4.22 7.14 6.34 6.94 4.98
Interest & Investment Income		 1.92 5.57 5.02 5.95 5.82 5.57 4.22 7.14 6.34 6.94 4.98
Income Tax Expense		 1.10 1.97 1.72 1.91 1.88 1.97 1.10 2.18 2.17 2.03 1.42
Basic Earnings per Share		 $0.37 $0.55 $0.51 $0.62 $0.60 $0.55 $0.43 $0.69 $0.60 $0.63 $0.38
Weighted Average Basic Shares Outstanding		 9.43M 9.42M 9.43M 9.42M 9.42M 9.42M 9.42M 9.41M 9.41M 9.39M 9.40M
Weighted Average Diluted Shares Outstanding		 9.43M 9.41M 9.42M 9.42M 9.42M - 9.41M 9.41M 9.39M 9.39M 9.38M
Weighted Average Basic & Diluted Shares Outstanding		 9.43M 9.41M 9.42M 9.42M 9.42M - 9.41M 9.41M 9.39M 9.39M 9.38M

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 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026
Period end date 4/30/2016 4/30/2017 4/30/2018 4/30/2019 4/30/2020 4/30/2021 4/30/2022 4/30/2023 4/30/2024 4/30/2025 4/30/2026
Net Change in Cash & Equivalents		 7.25 -6.10 7.55 0.55 -1.54 14 10 -22 -3.20 30 -9.90
Net Cash From Operating Activities		 2.00 4.04 9.91 11 14 16 25 18 18 20 19
Net Cash From Continuing Operating Activities		 2.00 4.04 19 11 14 16 25 18 18 20 19
Net Income / (Loss) Continuing Operations		 7.29 10 15 12 15 23 24 18 19 21 22
Consolidated Net Income / (Loss)		 7.29 10 15 12 15 23 24 18 19 21 22
Depreciation Expense		 3.82 4.62 1.13 0.37 0.27 1.29 1.34 1.35 1.41 1.27 1.30
Non-Cash Adjustments To Reconcile Net Income		 -8.18 -7.70 8.91 -1.61 0.23 -7.13 -2.33 -0.72 -3.68 -2.43 -5.66
Changes in Operating Assets and Liabilities, net		 -0.92 -3.25 -6.08 0.73 -1.69 -1.03 1.81 -0.52 1.19 0.71 1.32
Net Cash From Investing Activities		 12 -2.78 -1.24 -2.97 -8.66 7.38 -3.39 -26 -10 21 -15
Net Cash From Continuing Investing Activities		 12 -2.78 -1.24 -2.97 -8.66 7.38 -3.39 -26 -10 21 -15
Purchase of Property, Plant & Equipment		 -1.96 -1.68 -0.41 -0.12 -0.00 -0.18 -0.01 -0.14 -0.08 -0.24 0.00
Purchase of Investments		 -3.85 -13 -4.37 -11 -22 -16 -18 -41 -48 -25 -33
Sale and/or Maturity of Investments		 10 0.80 3.54 8.35 13 23 15 15 38 47 18
Net Cash From Financing Activities		 -6.96 -7.36 -9.28 -7.97 -6.63 -9.57 -11 -14 -11 -12 -13
Net Cash From Continuing Financing Activities		 -6.96 -7.36 -9.90 -7.97 -6.63 -9.57 -11 -14 -11 -12 -13
Repurchase of Common Equity		 -0.80 -0.74 -0.35 -0.61 -1.21 -1.53 -2.48 -4.70 -0.52 -0.45 -0.93
Payment of Dividends		 -6.17 -6.62 -8.93 -7.36 -7.72 -8.07 -8.41 -9.47 -11 -11 -12

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 2024 Q3 2024 Q4 2024 Q1 2025 Q2 2025 Q3 2025 Q4 2025 Q1 2026 Q2 2026 Q3 2026 Q4 2026
Period end date 10/31/2023 1/31/2024 4/30/2024 7/31/2024 10/31/2024 1/31/2025 4/30/2025 7/31/2025 10/31/2025 1/31/2026 4/30/2026
Net Change in Cash & Equivalents		 -5.63 1.86 -1.39 11 -4.34 16 7.26 -0.37 9.90 2.86 -22
Net Cash From Operating Activities		 0.71 8.41 3.76 4.77 3.07 6.86 5.54 5.56 2.95 5.29 4.78
Net Cash From Continuing Operating Activities		 0.71 8.41 3.76 4.77 3.07 6.86 5.54 5.56 2.95 5.29 4.78
Net Income / (Loss) Continuing Operations		 3.49 5.89 4.78 5.89 5.69 5.16 3.95 6.46 5.68 5.91 3.58
Consolidated Net Income / (Loss)		 3.49 5.89 4.78 5.89 5.69 5.16 3.95 6.46 5.68 5.91 3.58
Depreciation Expense		 0.34 0.36 0.36 0.29 0.30 0.37 0.31 0.33 0.32 0.32 0.32
Non-Cash Adjustments To Reconcile Net Income		 1.89 -1.67 -1.29 -2.68 -1.50 0.46 1.29 -2.81 -2.16 -0.76 0.07
Changes in Operating Assets and Liabilities, net		 -5.02 3.83 -0.09 1.27 -1.42 0.87 -0.01 1.58 -0.89 -0.18 0.81
Net Cash From Investing Activities		 -3.54 -3.91 -2.33 9.47 -4.58 12 4.73 -2.81 10 1.27 -24
Net Cash From Continuing Investing Activities		 -3.54 -3.91 -2.33 9.47 -4.58 12 4.73 -2.81 10 1.27 -24
Purchase of Investments		 -7.54 -17 -7.29 -6.97 -14 -4.46 -0.33 -5.17 -0.93 -0.90 -26
Sale and/or Maturity of Investments		 4.00 13 5.00 16 8.99 16 5.08 2.36 11 2.17 2.11
Net Cash From Financing Activities		 -2.79 -2.64 -2.82 -3.01 -2.82 -2.92 -3.00 -3.12 -3.22 -3.71 -3.11
Net Cash From Continuing Financing Activities		 -2.79 -2.64 -2.82 -3.01 -2.82 -2.92 -3.00 -3.12 -3.22 -3.71 -3.11
Repurchase of Common Equity		 -0.15 - -0.19 -0.18 0.00 -0.10 -0.18 -0.06 -0.16 -0.65 -0.06
Payment of Dividends		 -2.64 -2.64 -2.64 -2.83 -2.83 -2.83 -2.83 -3.06 -3.06 -3.06 -3.05

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 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026
Period end date 4/30/2016 4/30/2017 4/30/2018 4/30/2019 4/30/2020 4/30/2021 4/30/2022 4/30/2023 4/30/2024 4/30/2025 4/30/2026
Total Assets		 87 87 87 92 110 121 129 131 136 145 152
Total Current Assets		 20 26 27 31 41 51 61 66 71 80 89
Cash & Equivalents		 13 6.56 5.94 6.49 4.95 19 30 7.59 4.39 34 24
Short-Term Investments		 3.64 17 18 22 29 26 28 54 64 43 62
Accounts Receivable		 1.25 1.02 1.05 1.50 4.44 3.99 1.68 2.12 1.31 1.33 1.04
Prepaid Expenses		 1.38 1.57 1.27 1.34 1.32 1.28 1.25 1.46 1.16 1.12 1.21
Current Deferred & Refundable Income Taxes		 0.56 0.07 0.46 0.25 0.00 0.62 0.59 0.43 0.21 0.04 0.44
Plant, Property, & Equipment, net		 3.62 1.24 1.37 1.15 9.50 8.31 7.06 5.79 4.44 3.48 2.24
Total Noncurrent Assets		 63 60 59 59 60 62 60 59 61 61 61
Long-Term Investments		 58 59 59 59 60 61 60 59 60 61 61
Intangible Assets		 4.99 1.00 0.15 0.13 0.07 0.14 0.07 0.13 0.13 0.06 0.00
Total Liabilities & Shareholders' Equity		 87 87 87 92 110 121 129 131 136 145 152
Total Liabilities		 52 49 43 44 56 54 49 47 45 45 44
Total Current Liabilities		 26 25 25 25 27 28 24 23 22 24 23
Accounts Payable		 2.67 1.26 1.93 2.07 2.06 2.08 1.31 1.26 1.43 1.53 1.80
Accrued Expenses		 1.07 1.29 1.39 1.21 1.15 1.16 1.14 0.96 1.02 1.16 1.19
Dividends Payable		 1.66 1.75 1.84 1.93 2.02 2.10 2.38 2.64 2.83 3.06 3.29
Current Deferred Revenue		 21 20 20 20 19 19 18 17 16 17 15
Current Deferred & Payable Income Tax Liabilities		 0.39 0.11 0.00 0.18 1.04 0.00 0.00 0.31 0.01 0.04 0.34
Other Current Liabilities		 - - - 0.00 1.51 1.09 1.24 1.34 1.21 1.30 1.41
Total Noncurrent Liabilities		 26 24 18 19 29 26 25 24 23 21 21
Noncurrent Deferred Revenue		 4.93 5.90 6.66 6.24 5.88 5.93 6.09 6.20 6.52 5.73 6.30
Noncurrent Deferred & Payable Income Tax Liabilities		 21 18 12 13 13 13 13 13 13 13 14
Other Noncurrent Operating Liabilities		 - - - 0.00 8.49 7.37 6.13 4.78 3.58 2.28 0.87
Total Equity & Noncontrolling Interests		 35 38 44 48 54 67 80 84 91 100 108
Total Preferred & Common Equity		 35 38 44 48 54 67 80 84 91 100 108
Total Common Equity		 35 38 44 48 54 67 80 84 91 100 108
Common Stock		 1.99 1.99 1.99 1.99 1.99 1.99 1.99 1.99 1.99 1.99 1.99
Retained Earnings		 36 39 45 49 57 73 88 96 104 113 123
Treasury Stock		 -3.04 -3.78 -4.14 -4.74 -5.96 -7.48 -9.97 -15 -15 -16 -17
Accumulated Other Comprehensive Income / (Loss)		 0.13 0.46 0.78 1.68 0.13 0.00 -0.02 0.37 -0.25 -0.07 -0.10

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 Q3 2022 Q3 2023 Q1 2024 Q2 2024 Q3 2024 Q1 2025 Q2 2025 Q1 2026 Q2 2026 Q3 2026
Period end date 1/31/2022 1/31/2023 7/31/2023 10/31/2023 1/31/2025 7/31/2024 10/31/2024 7/31/2025 10/31/2025 1/31/2026
Total Assets		 130 129 132 130 144 139 140 148 148 151
Total Current Assets		 61 64 67 66 78 74 75 83 83 87
Cash & Equivalents		 30 12 9.55 3.92 27 16 11 34 44 46
Short-Term Investments		 28 49 55 56 49 56 61 47 38 38
Accounts Receivable		 1.80 1.78 1.51 4.46 1.34 1.23 1.26 1.29 1.16 1.09
Prepaid Expenses		 1.03 1.19 1.28 1.15 0.87 1.09 0.96 0.95 0.69 0.76
Current Deferred & Refundable Income Taxes		 0.46 0.31 0.10 0.19 0.30 0.00 0.60 0.04 0.15 0.70
Plant, Property, & Equipment, net		 7.37 6.11 5.46 5.13 3.77 4.16 3.94 3.17 2.86 2.55
Total Noncurrent Assets		 61 59 59 60 61 61 61 62 62 61
Long-Term Investments		 61 59 59 59 61 61 61 62 62 61
Intangible Assets		 0.08 0.04 0.11 0.10 0.06 0.12 0.10 0.04 0.03 0.02
Total Liabilities & Shareholders' Equity		 130 129 132 130 144 139 140 148 148 151
Total Liabilities		 50 47 47 45 45 45 43 45 42 43
Total Current Liabilities		 25 22 23 22 23 23 22 24 21 21
Accounts Payable		 1.30 1.12 1.06 1.03 1.10 0.87 0.95 0.99 0.78 1.22
Accrued Expenses		 1.11 - 0.99 0.96 1.00 0.90 0.99 1.01 1.02 0.94
Dividends Payable		 2.10 2.36 2.64 2.64 2.83 2.83 2.83 3.06 3.06 3.05
Current Deferred Revenue		 17 17 16 16 17 16 16 16 14 15
Current Deferred & Payable Income Tax Liabilities		 1.80 0.00 1.59 0.00 0.00 1.41 0.04 1.81 0.51 0.15
Other Current Liabilities		 1.21 1.32 1.31 1.25 1.25 1.23 1.23 1.30 1.35 1.38
Total Noncurrent Liabilities		 25 25 23 23 22 21 21 21 22 22
Noncurrent Deferred Revenue		 5.76 6.23 5.88 6.27 5.31 5.09 5.01 6.00 6.15 6.39
Noncurrent Deferred & Payable Income Tax Liabilities		 13 13 13 13 14 13 13 13 14 14
Other Noncurrent Operating Liabilities		 6.45 5.13 4.49 4.22 2.64 3.26 2.97 1.96 1.59 1.23
Total Equity & Noncontrolling Interests		 79 82 85 86 99 94 97 103 105 108
Total Preferred & Common Equity		 79 82 85 86 99 94 97 103 105 108
Total Common Equity		 79 82 85 86 99 94 97 103 105 108
Common Stock		 1.99 1.99 1.99 1.99 1.99 1.99 1.99 1.99 1.99 1.99
Retained Earnings		 86 95 98 99 113 107 110 117 119 122
Treasury Stock		 -8.81 -14 -15 -15 -15 -15 -15 -16 -16 -17
Accumulated Other Comprehensive Income / (Loss)		 -0.00 0.10 0.16 -0.29 -0.08 -0.08 -0.07 -0.05 -0.06 -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 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026
Period end date 4/30/2016 4/30/2017 4/30/2018 4/30/2019 4/30/2020 4/30/2021 4/30/2022 4/30/2023 4/30/2024 4/30/2025 4/30/2026
DEI Shares Outstanding		 9,766,268.00 9,715,128.00 9,698,159.00 9,671,001.00 9,636,471.00 9,574,187.00 - - - 9,413,562.00 9,387,238.00
DEI Adjusted Shares Outstanding		 9,766,268.00 9,715,128.00 9,698,159.00 9,671,001.00 9,636,471.00 9,574,187.00 - - - 9,413,562.00 9,387,238.00
DEI Earnings Per Adjusted Shares Outstanding		 0.75 1.07 1.52 1.24 1.55 2.43 - - - 2.20 2.30
Growth Metrics		 - - - - - - - - - - -
Revenue Growth		 -2.75% 23.59% -15.99% 1.08% 11.15% 0.23% 0.33% -2.05% -5.56% -6.42% -4.65%
EBITDA Growth		 11.40% 112.08% -69.40% 56.34% 61.87% -5.64% 37.47% 5.63% -17.70% -31.22% -26.60%
EBIT Growth		 -21.63% 296.76% -65.52% 110.46% 67.93% -17.11% 43.33% 6.20% -20.31% -34.53% -32.65%
NOPAT Growth		 -17.83% 264.61% -36.20% 25.08% 65.06% -11.91% 44.94% 3.81% -20.83% -34.86% -34.09%
Net Income Growth		 -0.01% 42.19% 42.16% -18.52% 24.43% 55.79% 2.33% -24.15% 5.24% 8.78% 4.56%
EPS Growth		 1.35% 42.67% 42.06% -18.42% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Operating Cash Flow Growth		 42.43% 101.40% 145.47% 16.02% 19.58% 19.39% 50.19% -26.24% -1.35% 12.89% -8.20%
Free Cash Flow Firm Growth		 78.36% 304.62% -122.02% 350.40% -6.52% 15.91% 74.07% -18.15% -3.10% -29.56% -40.95%
Invested Capital Growth		 -2.12% -9.84% 12.12% -2.30% 5.41% 1.54% -2.06% 3.46% -0.96% -1.71% -0.13%
Revenue Q/Q Growth		 0.43% 0.66% 0.32% 0.87% 1.55% -0.19% 1.57% -1.57% -1.87% 0.00% -1.12%
EBITDA Q/Q Growth		 18.81% -5.82% -7.13% 19.13% 3.55% -2.25% 17.38% 1.06% -10.65% 0.00% -13.04%
EBIT Q/Q Growth		 5.50% -0.36% 13.25% 27.22% 3.85% -5.86% 19.92% 1.10% -12.19% 0.00% -16.75%
NOPAT Q/Q Growth		 5.73% -1.96% 11.23% 24.61% 4.45% -4.76% 19.69% 1.31% -13.07% 0.00% -18.03%
Net Income Q/Q Growth		 2.39% -1.73% 2.58% 16.46% -6.64% 20.51% -3.27% -6.29% 4.11% 0.00% -1.70%
EPS Q/Q Growth		 2.74% -0.93% 2.01% 16.98% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Operating Cash Flow Q/Q Growth		 574.75% 213.56% -27.70% 5.95% 5.87% -4.84% -4.03% -4.31% -2.38% 0.00% -3.92%
Free Cash Flow Firm Q/Q Growth		 829.19% -0.02% 51.60% 31.08% -21.68% -13.37% -19.62% 40.89% -20.41% 0.00% -92.21%
Invested Capital Q/Q Growth		 -5.58% -5.31% -11.64% -12.53% -8.12% -6.56% 3.82% -1.82% 0.55% 0.00% -2.24%
Profitability Metrics		 - - - - - - - - - - -
Gross Margin		 54.55% 59.07% 48.46% 50.96% 54.86% 53.30% 57.25% 61.70% 60.38% 58.79% 57.05%
EBITDA Margin		 16.49% 28.30% 10.31% 15.94% 23.22% 21.86% 29.95% 32.29% 28.14% 20.68% 15.92%
Operating Margin		 5.44% 17.47% 7.17% 14.93% 22.56% 18.65% 26.65% 28.90% 24.38% 17.06% 12.05%
EBIT Margin		 5.44% 17.47% 7.17% 14.93% 22.56% 18.65% 26.65% 28.90% 24.38% 17.06% 12.05%
Profit (Net Income) Margin		 21.11% 24.28% 41.09% 33.12% 37.08% 57.64% 58.78% 45.52% 50.73% 58.97% 64.67%
Tax Burden Percent		 72.85% 66.95% 123.87% 73.62% 72.36% 76.89% 77.75% 76.00% 75.50% 75.11% 73.50%
Interest Burden Percent		 532.34% 207.60% 462.60% 301.37% 227.18% 401.80% 283.69% 207.28% 275.54% 460.17% 730.07%
Effective Tax Rate		 27.15% 33.05% -23.87% 26.38% 27.64% 23.11% 22.25% 24.00% 24.50% 24.89% 26.50%
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)		 21.12% 28.62% 36.21% 26.37% 29.57% 38.62% 32.49% 22.13% 21.80% 21.72% 20.84%
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)		 2.16% 8.61% 2.96% 6.06% 9.02% 6.53% 8.64% 8.83% 6.84% 4.27% 2.72%
Return on Assets (ROA)		 8.38% 11.97% 16.99% 13.45% 14.83% 20.17% 19.07% 13.91% 14.24% 14.75% 14.59%
Return on Common Equity (ROCE)		 21.12% 28.62% 36.21% 26.37% 29.57% 38.62% 32.49% 22.13% 21.80% 21.72% 20.84%
Return on Equity Simple (ROE_SIMPLE)		 21.07% 27.39% 33.85% 25.27% 27.91% 34.74% 29.91% 21.59% 20.94% 0.00% 0.00%
Net Operating Profit after Tax (NOPAT)		 1.37 4.99 3.19 3.98 6.58 5.79 8.40 8.72 6.90 4.50 2.96
NOPAT Margin		 3.96% 11.70% 8.88% 10.99% 16.32% 14.34% 20.72% 21.96% 18.41% 12.81% 8.86%
Net Nonoperating Expense Percent (NNEP)		 8.16% 7.02% 14.38% 9.66% 9.56% 18.23% 14.15% 7.99% 9.91% 12.39% 13.37%
Return On Investment Capital (ROIC_SIMPLE)		 - - - - - - - - - 4.51% 2.75%
Cost of Revenue to Revenue		 45.45% 40.93% 51.54% 49.04% 45.14% 46.70% 42.75% 38.30% 39.62% 41.21% 42.95%
SG&A Expenses to Revenue		 13.18% 12.24% 14.42% 12.23% 11.72% 11.90% 10.30% 12.00% 13.56% 13.84% 15.89%
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		 49.11% 41.60% 41.28% 36.03% 32.31% 34.64% 30.60% 32.81% 36.00% 41.73% 45.00%
Earnings before Interest and Taxes (EBIT)		 1.88 7.46 2.57 5.41 9.09 7.54 11 11 9.14 5.99 4.03
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)		 5.70 12 3.70 5.78 9.36 8.83 12 13 11 7.26 5.33
Valuation Ratios		 - - - - - - - - - - -
Price to Book Value (P/BV)		 3.59 3.62 3.67 4.13 5.03 4.06 7.44 5.00 3.74 3.83 3.03
Price to Tangible Book Value (P/TBV)		 4.19 3.71 3.68 4.14 5.04 4.07 7.45 5.01 3.74 3.83 3.03
Price to Revenue (P/Rev)		 3.59 3.21 4.46 5.41 6.68 6.73 14.62 10.53 9.05 10.89 9.79
Price to Earnings (P/E)		 17.03 13.20 10.84 16.33 18.03 11.68 24.87 23.14 17.83 18.46 15.13
Dividend Yield		 5.11% 4.90% 5.64% 3.80% 2.90% 2.99% 1.46% 2.33% 3.17% 3.02% 3.80%
Earnings Yield		 5.87% 7.58% 9.22% 6.12% 5.55% 8.56% 4.02% 4.32% 5.61% 5.42% 6.61%
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)		 1.43 1.29 2.16 3.00 4.41 4.14 11.70 7.48 5.61 6.94 5.39
Enterprise Value to EBITDA (EV/EBITDA)		 8.69 4.55 20.91 18.81 19.01 18.96 39.08 23.17 19.94 33.54 33.86
Enterprise Value to EBIT (EV/EBIT)		 26.32 7.38 30.06 20.08 19.57 22.22 43.92 25.89 23.01 40.66 44.73
Enterprise Value to NOPAT (EV/NOPAT)		 36.13 11.02 24.27 27.28 27.05 28.89 56.49 34.07 30.48 54.14 60.86
Enterprise Value to Operating Cash Flow (EV/OCF)		 24.69 13.63 7.80 9.46 12.94 10.20 19.25 16.34 11.73 12.02 9.70
Enterprise Value to Free Cash Flow (EV/FCFF)		 22.82 6.27 0.00 22.47 39.33 31.94 51.99 39.77 29.07 47.74 59.91
Leverage & Solvency		 - - - - - - - - - - -
Debt to Equity		 0.00 0.00 0.00 0.00 0.04 0.03 0.00 0.00 0.00 0.00 0.00
Long-Term Debt to Equity		 0.00 0.00 0.00 0.00 0.04 0.00 0.00 0.00 0.00 0.00 0.00
Financial Leverage		 -2.10 -2.11 -1.97 -1.82 -1.73 -1.59 -1.49 -1.43 -1.40 -1.37 -1.34
Leverage Ratio		 2.52 2.39 2.13 1.96 1.99 1.92 1.70 1.59 1.53 1.47 1.43
Compound Leverage Factor		 13.41 4.96 9.86 5.91 4.53 7.69 4.83 3.30 4.22 6.78 10.43
Debt to Total Capital		 0.00% 0.00% 0.00% 0.00% 4.17% 3.36% 0.00% 0.00% 0.00% 0.00% 0.00%
Short-Term Debt to Total Capital		 0.00% 0.00% 0.00% 0.00% 0.35% 3.36% 0.00% 0.00% 0.00% 0.00% 0.00%
Long-Term Debt to Total Capital		 0.00% 0.00% 0.00% 0.00% 3.83% 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% 95.83% 96.64% 100.00% 100.00% 100.00% 100.00% 100.00%
Debt to EBITDA		 0.00 0.00 0.00 0.00 0.25 0.26 0.00 0.00 0.00 0.00 0.00
Net Debt to EBITDA		 0.00 0.00 0.00 0.00 -9.78 -11.83 0.00 0.00 0.00 0.00 0.00
Long-Term Debt to EBITDA		 0.00 0.00 0.00 0.00 0.23 0.00 0.00 0.00 0.00 0.00 0.00
Debt to NOPAT		 0.00 0.00 0.00 0.00 0.35 0.40 0.00 0.00 0.00 0.00 0.00
Net Debt to NOPAT		 0.00 0.00 0.00 0.00 -13.91 -18.03 0.00 0.00 0.00 0.00 0.00
Long-Term Debt to NOPAT		 0.00 0.00 0.00 0.00 0.32 0.00 0.00 0.00 0.00 0.00 0.00
Altman Z-Score		 2.39 3.11 3.48 4.07 4.40 4.62 9.13 7.30 6.50 7.05 6.42
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		 0.76 1.05 1.07 1.24 1.51 1.83 2.58 2.84 3.19 3.38 3.92
Quick Ratio		 0.69 0.98 1.00 1.17 1.44 1.77 2.50 2.76 3.13 3.33 3.84
Cash Flow Metrics		 - - - - - - - - - - -
Free Cash Flow to Firm (FCFF)		 2.17 8.77 -1.93 4.84 4.52 5.24 9.12 7.47 7.24 5.10 3.01
Operating Cash Flow to CapEx		 102.14% 0.00% 2,428.19% 9,421.31% 687,250.00% 9,219.10% 224,054.55% 60,593.33% 119,546.67% 8,541.35% 0.00%
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		 0.40 0.49 0.41 0.41 0.40 0.35 0.32 0.31 0.28 0.25 0.23
Accounts Receivable Turnover		 25.95 37.59 34.71 28.40 13.56 9.59 14.31 20.89 21.83 26.61 28.32
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		 9.45 17.57 27.49 28.81 7.57 4.54 5.27 6.18 7.33 8.86 11.71
Accounts Payable Turnover		 7.05 8.90 11.62 8.90 8.82 9.13 10.22 11.80 11.03 9.77 8.64
Days Sales Outstanding (DSO)		 14.07 9.71 10.52 12.85 26.91 38.06 25.50 17.48 16.72 13.72 12.89
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)		 51.79 41.00 31.42 40.99 41.39 39.99 35.72 30.93 33.09 37.35 42.27
Cash Conversion Cycle (CCC)		 -37.72 -31.29 -20.90 -28.14 -14.48 -1.94 -10.23 -13.46 -16.38 -23.63 -29.38
Capital & Investment Metrics		 - - - - - - - - - - -
Invested Capital		 -38 -42 -37 -38 -36 -35 -36 -35 -35 -36 -36
Invested Capital Turnover		 -0.91 -1.06 -0.90 -0.97 -1.09 -1.13 -1.13 -1.12 -1.07 -0.99 -0.93
Increase / (Decrease) in Invested Capital		 -0.80 -3.78 5.12 -0.85 2.06 0.55 -0.73 1.25 -0.34 -0.60 -0.05
Enterprise Value (EV)		 49 55 77 109 178 167 474 297 210 243 180
Market Capitalization		 124 137 160 196 269 272 592 418 339 382 327
Book Value per Share		 $3.54 $3.90 $4.49 $4.91 $5.56 $7.00 $8.36 $8.86 $9.63 $10.59 $11.49
Tangible Book Value per Share		 $3.03 $3.79 $4.47 $4.90 $5.55 $6.98 $8.36 $8.85 $9.62 $10.58 $11.49
Total Capital		 35 38 44 48 56 69 80 84 91 100 108
Total Debt		 0.00 0.00 0.00 0.00 2.33 2.33 0.00 0.00 0.00 0.00 0.00
Total Long-Term Debt		 0.00 0.00 0.00 0.00 2.14 0.00 0.00 0.00 0.00 0.00 0.00
Net Debt		 -75 -82 -82 -87 -91 -104 -118 -121 -129 -139 -147
Capital Expenditures (CapEx)		 1.96 -9.87 0.41 0.12 0.00 0.18 0.01 0.03 0.02 0.24 0.00
Debt-free, Cash-free Net Working Capital (DFCFNWC)		 -23 -22 -22 -22 -20 -20 -20 -19 -20 -21 -20
Debt-free Net Working Capital (DFNWC)		 -6.35 1.20 1.69 6.01 14 26 38 43 49 56 66
Net Working Capital (NWC)		 -6.35 1.20 1.69 6.01 14 23 38 43 49 56 66
Net Nonoperating Expense (NNE)		 -5.92 -5.37 -12 -8.02 -8.37 -17 -15 -9.35 -12 -16 -19
Net Nonoperating Obligations (NNO)		 -73 -80 -81 -85 -89 -102 -116 -119 -126 -135 -144
Total Depreciation and Amortization (D&A)		 3.82 4.62 1.13 0.37 0.27 1.29 1.34 1.35 1.41 1.27 1.30
Debt-free, Cash-free Net Working Capital to Revenue		 -66.88% -51.37% -61.60% -61.52% -50.28% -48.80% -49.96% -48.56% -52.22% -60.32% -60.03%
Debt-free Net Working Capital to Revenue		 -18.37% 2.81% 4.71% 16.59% 34.48% 63.49% 92.73% 107.79% 130.10% 160.30% 198.49%
Net Working Capital to Revenue		 -18.37% 2.81% 4.71% 16.59% 34.00% 57.71% 92.73% 107.79% 130.10% 160.30% 198.49%
Earnings Adjustments		 - - - - - - - - - - -
Adjusted Basic Earnings per Share		 $0.00 $1.07 $1.52 $1.15 $1.62 $2.43 $2.50 $1.91 $2.02 $2.20 $2.30
Adjusted Weighted Average Basic Shares Outstanding		 0.00 9.71M 9.69M 9.66M 9.62M 9.56M 9.54M 9.46M 9.43M 9.42M 9.40M
Adjusted Diluted Earnings per Share		 $0.00 $1.07 $1.52 $1.15 $1.62 $2.43 $0.00 $0.00 $0.00 $0.00 $0.00
Adjusted Weighted Average Diluted Shares Outstanding		 0.00 9.71M 9.69M 9.66M 9.62M 9.56M 9.47M 9.43M 9.42M 9.41M 9.38M
Adjusted Basic & Diluted Earnings per Share		 $0.00 $1.07 $1.52 $1.15 $1.62 $2.43 $0.00 $0.00 $0.00 $0.00 $0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding		 0.00 9.72M 9.70M 9.68M 9.65M 9.60M 9.47M 9.43M 9.42M 9.41M 9.38M
Normalized Net Operating Profit after Tax (NOPAT)		 1.37 4.99 1.80 3.98 6.58 5.79 8.40 8.72 6.90 4.50 2.96
Normalized NOPAT Margin		 3.96% 11.70% 5.02% 10.99% 16.32% 14.34% 20.72% 21.96% 18.41% 12.81% 8.86%
Pre Tax Income Margin		 28.97% 36.27% 33.17% 44.99% 51.24% 74.96% 75.60% 59.89% 67.19% 78.51% 87.99%
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		 84.58% 63.82% 60.58% 61.30% 51.69% 34.66% 35.28% 52.42% 55.54% 54.64% 56.52%
Augmented Payout Ratio		 95.50% 70.97% 62.99% 66.37% 59.81% 41.21% 45.71% 78.45% 58.29% 56.83% 60.81%

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 2024 Q3 2024 Q4 2024 Q1 2025 Q2 2025 Q3 2025 Q4 2025 Q1 2026 Q2 2026 Q3 2026 Q4 2026
Period end date 10/31/2023 1/31/2025 4/30/2024 7/31/2024 10/31/2024 1/31/2025 4/30/2025 7/31/2025 10/31/2025 1/31/2026 4/30/2026
DEI Shares Outstanding		 - - - - - 9,417,674.00 9,413,562.00 9,409,522.00 9,407,869.00 9,389,873.00 9,387,238.00
DEI Adjusted Shares Outstanding		 - - - - - 9,417,674.00 9,413,562.00 9,409,522.00 9,407,869.00 9,389,873.00 9,387,238.00
DEI Earnings Per Adjusted Shares Outstanding		 - - - - - 0.55 0.42 0.69 0.60 0.63 0.38
Growth Metrics		 - - - - - - - - - - -
Revenue Growth		 -4.53% -10.03% -7.36% -8.82% -8.00% - -8.51% -3.13% -3.22% - -4.51%
EBITDA Growth		 -14.07% -41.92% -40.55% -30.82% -32.25% - -56.18% -14.67% -10.47% - -69.97%
EBIT Growth		 -15.73% -47.59% -46.03% -32.76% -34.78% - -61.50% -19.00% -13.30% - -97.71%
NOPAT Growth		 -15.39% -50.00% -48.16% -33.56% -35.46% - -61.13% -19.76% -16.53% - -97.91%
Net Income Growth		 -19.45% -1.62% 18.62% 21.16% 62.99% - -28.24% 9.73% -0.05% - -9.44%
EPS Growth		 0.00% 0.00% 0.00% 0.00% 0.00% - 0.00% 0.00% 0.00% - 0.00%
Operating Cash Flow Growth		 -78.39% 56.27% -10.40% -5.67% 335.89% - 71.57% 16.54% -3.94% - -13.68%
Free Cash Flow Firm Growth		 203.02% 327.80% 65.98% -97.50% -87.96% - -37.62% 160.74% -49.59% - -95.16%
Invested Capital Growth		 0.00% -3.62% -0.96% 1.25% -8.59% - -1.71% -3.82% -2.70% - -0.13%
Revenue Q/Q Growth		 -1.37% -6.69% -1.40% -1.32% -0.48% - -6.47% 0.00% -0.58% - -3.23%
EBITDA Q/Q Growth		 -2.52% -36.13% -28.98% 16.17% -4.53% - -40.80% 0.00% 0.16% - -74.13%
EBIT Q/Q Growth		 -2.66% -41.51% -33.33% 24.13% -5.58% - -46.93% 0.00% 1.07% - -98.11%
NOPAT Q/Q Growth		 -3.19% -44.31% -35.63% 27.49% -5.96% - -42.59% 0.00% -2.18% - -98.18%
Net Income Q/Q Growth		 -28.22% 48.02% -18.71% 23.06% -3.43% - -23.47% 0.00% -12.04% - -39.46%
EPS Q/Q Growth		 0.00% 0.00% 0.00% 0.00% 0.00% - 0.00% 0.00% 0.00% - 0.00%
Operating Cash Flow Q/Q Growth		 -86.06% 1,092.34% -55.23% 26.79% -35.59% - -19.23% 0.00% -46.91% - -9.59%
Free Cash Flow Firm Q/Q Growth		 -12.84% -92.81% -49.91% -33.75% 319.47% - 103.65% 0.00% -18.90% - -99.83%
Invested Capital Q/Q Growth		 13.40% -14.57% 0.55% -0.32% 4.77% - 0.00% 0.00% 5.80% - -2.24%
Profitability Metrics		 - - - - - - - - - - -
Gross Margin		 61.53% 59.60% 58.96% 60.12% 59.56% - 55.72% 57.98% 59.19% - 54.49%
EBITDA Margin		 31.39% 21.49% 20.47% 24.10% 23.12% - 13.62% 21.23% 21.39% - 4.28%
Operating Margin		 27.83% 17.44% 16.53% 20.79% 19.73% - 9.90% 17.38% 17.67% - 0.24%
EBIT Margin		 27.83% 17.44% 16.53% 20.79% 19.73% - 9.90% 17.38% 17.67% - 0.24%
Profit (Net Income) Margin		 36.30% 57.58% 53.14% 66.27% 64.30% - 47.11% 75.06% 66.41% - 44.67%
Tax Burden Percent		 75.99% 72.35% 73.51% 75.50% 75.20% - 78.27% 74.80% 72.40% - 71.53%
Interest Burden Percent		 171.65% 456.27% 437.37% 422.14% 433.49% - 608.19% 577.27% 519.05% - 26,326.32%
Effective Tax Rate		 24.01% 27.65% 26.49% 24.50% 24.80% - 21.73% 25.20% 27.60% - 28.47%
Return on Invested Capital (ROIC)		 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%
Return on Net Nonoperating Assets (RNNOA)		 0.00% 0.00% 0.00% 0.00% 0.00% - 0.00% 0.00% 0.00% - 0.00%
Return on Equity (ROE)		 20.56% 20.16% 21.80% 22.35% 24.38% - 21.72% 21.59% 21.02% - 20.84%
Cash Return on Invested Capital (CROIC)		 0.00% 0.00% 0.00% 0.00% 0.00% - 0.00% 0.00% 0.00% - 0.00%
Operating Return on Assets (OROA)		 8.33% 4.88% 4.64% 5.62% 5.23% - 2.47% 4.22% 4.24% - 0.05%
Return on Assets (ROA)		 10.87% 16.12% 14.92% 17.92% 17.06% - 11.78% 18.22% 15.92% - 10.08%
Return on Common Equity (ROCE)		 20.56% 20.16% 21.80% 22.35% 24.38% - 21.72% 21.59% 21.02% - 20.84%
Return on Equity Simple (ROE_SIMPLE)		 20.56% 18.46% 0.00% 21.36% 23.00% - 0.00% 0.00% 0.00% - 0.00%
Net Operating Profit after Tax (NOPAT)		 2.03 1.13 1.09 1.39 1.31 1.13 0.65 1.12 1.09 0.75 0.01
NOPAT Margin		 21.14% 12.62% 12.15% 15.70% 14.83% - 7.75% 13.00% 12.79% - 0.17%
Net Nonoperating Expense Percent (NNEP)		 2.50% 3.21% 3.02% 3.59% 3.54% - 2.53% 3.97% 3.39% - 2.55%
Return On Investment Capital (ROIC_SIMPLE)		 2.37% 1.14% - - 1.36% - 0.65% 1.09% 1.04% 0.69% 0.01%
Cost of Revenue to Revenue		 38.47% 40.40% 41.04% 39.88% 40.44% - 44.28% 42.02% 40.81% - 45.51%
SG&A Expenses to Revenue		 12.22% 15.02% 18.25% 12.89% 13.70% - 13.74% 13.32% 14.11% - 21.01%
R&D to Revenue		 0.00% 0.00% 0.00% 0.00% 0.00% - 0.00% 0.00% 0.00% - 0.00%
Operating Expenses to Revenue		 33.70% 42.15% 42.43% 39.33% 39.84% - 45.82% 40.60% 41.51% - 54.25%
Earnings before Interest and Taxes (EBIT)		 2.67 1.56 1.49 1.85 1.74 1.56 0.83 1.50 1.51 1.00 0.02
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)		 3.02 1.93 1.84 2.14 2.04 1.93 1.14 1.83 1.83 1.33 0.34
Valuation Ratios		 - - - - - - - - - - -
Price to Book Value (P/BV)		 4.38 3.74 3.74 4.74 4.71 - 3.70 3.39 3.27 - 3.03
Price to Tangible Book Value (P/TBV)		 4.39 3.74 3.74 4.75 4.71 - 3.70 3.39 3.27 - 3.03
Price to Revenue (P/Rev)		 9.63 9.69 9.05 12.15 12.70 - 10.50 10.04 9.99 - 9.79
Price to Earnings (P/E)		 21.32 20.26 17.83 22.20 20.47 - 17.81 16.44 16.23 - 15.13
Dividend Yield		 2.73% 3.05% 3.17% 2.46% 2.44% - 3.13% 3.37% 3.48% - 3.80%
Earnings Yield		 4.69% 4.94% 5.61% 4.50% 4.88% - 5.62% 6.08% 6.16% - 6.61%
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
Enterprise Value to Revenue (EV/Rev)		 6.57 6.10 5.61 8.55 8.99 - 6.55 5.94 5.85 - 5.39
Enterprise Value to EBITDA (EV/EBITDA)		 20.48 19.73 19.94 32.63 37.37 - 31.69 29.78 30.00 - 33.86
Enterprise Value to EBIT (EV/EBIT)		 22.98 22.37 23.01 37.99 44.07 - 38.41 36.70 37.36 - 44.73
Enterprise Value to NOPAT (EV/NOPAT)		 30.17 29.33 30.48 50.46 58.65 - 51.14 48.99 50.39 - 60.86
Enterprise Value to Operating Cash Flow (EV/OCF)		 16.72 12.68 11.73 17.74 16.10 - 11.36 9.83 9.65 - 9.70
Enterprise Value to Free Cash Flow (EV/FCFF)		 6.50 25.37 29.07 54.39 39.52 - 45.10 37.12 41.09 - 59.91
Leverage & Solvency		 - - - - - - - - - - -
Debt to Equity		 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
Financial Leverage		 -1.36 -1.38 -1.40 -1.40 -1.35 - -1.37 -1.37 -1.34 - -1.34
Leverage Ratio		 1.52 1.51 1.53 1.51 1.48 - 1.47 1.46 1.42 - 1.43
Compound Leverage Factor		 2.61 6.87 6.70 6.38 6.42 - 8.96 8.41 7.39 - 375.99
Debt to Total Capital		 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%
Long-Term Debt to Total Capital		 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%
Noncontrolling Interests to Total Capital		 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% - 100.00%
Debt to EBITDA		 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
Long-Term Debt to EBITDA		 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
Net Debt to NOPAT		 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
Altman Z-Score		 6.89 6.84 6.31 7.80 8.17 - 6.75 6.50 6.78 - 6.34
Noncontrolling Interest Sharing Ratio		 0.00% 0.00% 0.00% 0.00% 0.00% - 0.00% 0.00% 0.00% - 0.00%
Liquidity Ratios		 - - - - - - - - - - -
Current Ratio		 3.04 3.43 3.19 3.17 3.42 - 3.38 3.52 3.99 - 3.92
Quick Ratio		 2.98 3.38 3.13 3.12 3.35 - 3.33 3.48 3.95 - 3.84
Cash Flow Metrics		 - - - - - - - - - - -
Free Cash Flow to Firm (FCFF)		 33 2.37 1.43 0.95 3.97 -34 1.25 2.47 2.00 36 0.06
Operating Cash Flow to CapEx		 0.00% 60,042.86% 376,300.00% 119,275.00% 5,037.70% - 27,700.00% 0.00% 0.00% - 0.00%
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
Operating Cash Flow to Interest Expense		 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
Efficiency Ratios		 - - - - - - - - - - -
Asset Turnover		 0.30 0.28 0.28 0.27 0.27 - 0.25 0.24 0.24 - 0.23
Accounts Receivable Turnover		 8.75 24.53 21.83 26.79 12.53 - 26.61 27.66 28.53 - 28.32
Inventory Turnover		 0.00 0.00 0.00 0.00 0.00 - 0.00 0.00 0.00 - 0.00
Fixed Asset Turnover		 7.61 7.73 7.33 7.61 7.91 - 8.86 9.49 10.15 - 11.71
Accounts Payable Turnover		 14.36 13.34 11.03 15.19 14.65 - 9.77 15.64 16.65 - 8.64
Days Sales Outstanding (DSO)		 41.74 14.88 16.72 13.62 29.13 - 13.72 13.19 12.80 - 12.89
Days Inventory Outstanding (DIO)		 0.00 0.00 0.00 0.00 0.00 - 0.00 0.00 0.00 - 0.00
Days Payable Outstanding (DPO)		 25.41 27.35 33.09 24.02 24.92 - 37.35 23.34 21.92 - 42.27
Cash Conversion Cycle (CCC)		 16.33 -12.47 -16.38 -10.40 4.21 - -23.63 -10.15 -9.12 - -29.38
Capital & Investment Metrics		 - - - - - - - - - - -
Invested Capital		 -31 -35 -35 -35 -34 0.00 -36 -37 -35 -35 -36
Invested Capital Turnover		 -2.52 -1.10 -1.07 -1.03 -1.11 - -0.99 -0.97 -1.01 - -0.93
Increase / (Decrease) in Invested Capital		 -31 -1.24 -0.34 0.45 -2.66 35 -0.60 -1.35 -0.91 -35 -0.05
Enterprise Value (EV)		 257 233 210 313 322 - 230 207 202 - 180
Market Capitalization		 376 370 339 445 455 - 368 349 345 - 327
Book Value per Share		 $9.09 $10.51 $9.63 $9.96 $10.27 $0.00 $10.59 $10.95 $11.21 $11.48 $11.49
Tangible Book Value per Share		 $9.08 $10.50 $9.62 $9.95 $10.26 $0.00 $10.58 $10.95 $11.21 $11.47 $11.49
Total Capital		 86 99 91 94 97 0.00 100 103 105 108 108
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		 -119 -137 -129 -132 -133 0.00 -139 -143 -143 -146 -147
Capital Expenditures (CapEx)		 0.00 0.01 0.00 0.00 0.06 0.15 0.02 0.00 0.00 0.00 0.00
Debt-free, Cash-free Net Working Capital (DFCFNWC)		 -16 -20 -20 -21 -19 0.00 -21 -21 -19 -19 -20
Debt-free Net Working Capital (DFNWC)		 44 55 49 50 53 0.00 56 60 63 66 66
Net Working Capital (NWC)		 44 55 49 50 53 0.00 56 60 63 66 66
Net Nonoperating Expense (NNE)		 -1.46 -4.03 -3.69 -4.49 -4.37 -4.03 -3.30 -5.34 -4.59 -5.16 -3.56
Net Nonoperating Obligations (NNO)		 -117 -134 -126 -129 -130 0.00 -135 -140 -140 -143 -144
Total Depreciation and Amortization (D&A)		 0.34 0.36 0.36 0.29 0.30 0.37 0.31 0.33 0.32 0.32 0.32
Debt-free, Cash-free Net Working Capital to Revenue		 -40.42% -53.16% -52.22% -57.06% -53.22% - -60.32% -61.63% -54.75% - -60.03%
Debt-free Net Working Capital to Revenue		 113.00% 145.24% 130.10% 137.55% 147.69% - 160.30% 171.68% 181.16% - 198.49%
Net Working Capital to Revenue		 113.00% 145.24% 130.10% 137.55% 147.69% - 160.30% 171.68% 181.16% - 198.49%
Earnings Adjustments		 - - - - - - - - - - -
Adjusted Basic Earnings per Share		 $0.37 $0.55 $0.51 $0.62 $0.60 $0.00 $0.43 $0.69 $0.60 $0.63 $0.38
Adjusted Weighted Average Basic Shares Outstanding		 9.43M 9.42M 9.43M 9.42M 9.42M 0.00 9.42M 9.41M 9.41M 9.39M 9.40M
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		 9.43M 9.41M 9.42M 9.42M 9.42M 0.00 9.41M 9.41M 9.39M 9.39M 9.38M
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		 9.43M 9.41M 9.42M 9.42M 9.42M 0.00 9.41M 9.41M 9.39M 9.39M 9.38M
Normalized Net Operating Profit after Tax (NOPAT)		 2.03 1.13 1.09 1.39 1.31 1.13 0.65 1.12 1.09 0.75 0.01
Normalized NOPAT Margin		 21.14% 12.62% 12.15% 15.70% 14.83% - 7.75% 13.00% 12.79% - 0.17%
Pre Tax Income Margin		 47.76% 79.58% 72.29% 87.76% 85.51% - 60.19% 100.35% 91.73% - 62.45%
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
NOPAT to Interest Expense		 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
NOPAT Less CapEx to Interest Expense		 0.00 0.00 0.00 0.00 0.00 - 0.00 0.00 0.00 - 0.00
Payout Ratios		 - - - - - - - - - - -
Dividend Payout Ratio		 56.77% 56.29% 55.54% 53.61% 49.14% - 54.64% 54.26% 55.36% - 56.52%
Augmented Payout Ratio		 65.62% 59.33% 58.29% 56.18% 50.78% - 56.83% 55.83% 57.69% - 60.81%

Financials Breakdown Chart

Key Financial Trends

Value Line’s recent results show a financially strong, investment-heavy business facing slower operating growth and a sharp fourth-quarter profit decline. Revenue fell from $9.97 million in Q3 2023 to $8.01 million in Q4 2026, while the latest quarter marked a continued sequential decline from $8.61 million in Q1 2026, $8.56 million in Q2 and $8.28 million in Q3.

Profitability has also weakened recently. Q4 2026 operating income was only $19,000, compared with $1.00 million in Q3 and $1.51 million in Q2. The decline was driven by lower gross profit and higher operating expenses, particularly selling, general and administrative costs and marketing expenses. Net income fell to $3.58 million, or $0.38 per share, from $5.91 million, or $0.63 per share, in Q3.

Value Line remains highly dependent on investment income. Interest and investment income contributed $4.98 million in Q4 2026, versus $6.94 million in Q3 and $7.14 million in Q1. This income stream has helped support earnings despite weakening core operations, but it also introduces sensitivity to interest rates, portfolio performance and investment-market conditions.

The balance sheet remains a significant strength. At January 31, 2026, Value Line reported $46.5 million of cash, $38.1 million of short-term investments and $61.3 million of long-term investments. Total assets increased to $151.0 million from $129.8 million at the comparable 2022 balance-sheet period, while total liabilities declined to $43.2 million from $50.4 million. The company reported no meaningful debt balance in the provided data.

Cash generation is positive but uneven. Operating cash flow was $4.8 million in Q4 2026, exceeding net income, but large purchases of investments led to a $24.0 million investing cash outflow and a $22.3 million decline in cash during the quarter. The company continued returning capital through dividends of approximately $3.1 million and modest share repurchases.

  • Strong financial position: Equity of $107.8 million substantially exceeded liabilities of $43.2 million at January 31, 2026, providing a considerable balance-sheet cushion.
  • Large liquid investment portfolio: Cash and short-term investments totaled approximately $84.5 million, with another $61.3 million in long-term investments.
  • Consistently positive operating cash flow: Operating cash flow remained positive in every provided recent quarter, including $4.8 million in Q4 2026.
  • Shareholder distributions remain substantial: Quarterly dividend payments increased from approximately $2.4 million in 2022 to roughly $3.1 million in 2026, supporting the stock’s income appeal.
  • Lower leverage risk: The provided balance sheets show no significant short-term or long-term debt, reducing refinancing and interest-cost concerns.
  • Investment income is a major earnings contributor: Portfolio income has supported profitability, but results may vary with market conditions, interest rates and portfolio yields.
  • Deferred revenue remains material: Current and noncurrent deferred revenue totaled approximately $21.0 million at January 31, 2026, representing a source of future revenue recognition but also an obligation to deliver services.
  • Core revenue is trending lower: Quarterly revenue declined from $9.97 million in Q3 2023 to $8.01 million in Q4 2026, suggesting ongoing pressure on the operating business.
  • Operating margin deteriorated sharply: Q4 2026 operating income fell to $19,000 as operating expenses rose to $4.35 million and gross profit declined to $4.36 million.
  • Recent earnings momentum weakened: Q4 net income fell approximately 39% sequentially, while basic EPS dropped from $0.63 to $0.38.

Overall, Value Line combines a strong, largely debt-free balance sheet and reliable cash distributions with a weakening core revenue trend. Investors should watch whether operating revenue stabilizes, whether marketing and administrative costs moderate, and how consistently investment income can offset pressure on the company’s primary operations.

08/16/26 09:33 AM ETAI Generated. May Contain Errors.

Value Line Financials - Frequently Asked Questions

According to the most recent income statement we have on file, Value Line's financial year ends in April. Their financial year 2026 ended on April 30, 2026.

Value Line's net income appears to be on an upward trend, with a most recent value of $21.63 million in 2026, rising from $7.29 million in 2016. The previous period was $20.69 million in 2025. View Value Line's forecast to see where analysts expect Value Line to go next.

Value Line's total operating income in 2026 was $4.03 million, based on the following breakdown:
  • Total Gross Profit: $19.08 million
  • Total Operating Expenses: $15.05 million

Over the last 10 years, Value Line's total revenue changed from $34.55 million in 2016 to $33.45 million in 2026, a change of -3.2%.

Value Line's total liabilities were at $44.03 million at the end of 2026, a 1.8% decrease from 2025, and a 15.2% decrease since 2016.

In the past 10 years, Value Line's cash and equivalents has ranged from $4.39 million in 2024 to $34.08 million in 2025, and is currently $24.18 million as of their latest financial filing in 2026.

Over the last 10 years, Value Line's book value per share changed from 3.54 in 2016 to 11.49 in 2026, a change of 224.4%.


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Financial statements for NASDAQ:VALU last updated on 7/29/2026 by MarketBeat.com Staff. New filings and market data are monitored continuously.
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