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Value Line (VALU) Financials

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$37.72 -1.29 (-3.31%)
Closing price 04:00 PM Eastern
Extended Trading
$37.93 +0.21 (+0.56%)
As of 05:40 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 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Period end date 4/30/2015 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
Net Income / (Loss) Attributable to Common Shareholders		 7.29 7.29 10 15 12 15 23 24 18 19 21
Consolidated Net Income / (Loss)		 7.29 7.29 10 15 12 15 23 24 18 19 21
Net Income / (Loss) Continuing Operations		 7.29 7.29 10 15 12 15 23 24 18 19 21
Total Pre-Tax Income 		10 10 15 12 16 21 30 31 24 25 28
Total Operating Income		 2.40 1.88 7.46 2.57 5.41 9.09 7.54 11 11 9.14 5.99
Total Gross Profit		 20 19 25 17 18 22 22 23 24 23 21
Total Revenue		 36 35 43 36 36 40 40 41 40 37 35
Operating Revenue		 36 35 43 36 36 40 40 41 40 37 35
Total Cost of Revenue		 16 16 17 18 18 18 19 17 15 15 14
Operating Cost of Revenue		 16 16 17 18 18 18 19 17 15 15 14
Total Operating Expenses		 17 17 18 15 13 13 14 12 13 13 15
Selling, General & Admin Expense		 5.12 4.55 5.23 5.17 4.44 4.73 4.81 4.18 4.76 5.09 4.86
Marketing Expense		 12 12 13 9.64 8.63 8.30 9.19 8.23 8.26 8.41 9.78
Total Other Income / (Expense), net		 8.10 8.13 8.03 9.33 11 12 23 20 12 16 22
Interest & Investment Income		 8.10 8.13 8.03 9.33 11 12 23 18 12 16 22
Income Tax Expense		 3.20 2.72 5.12 -2.84 4.30 5.71 7.00 6.82 5.71 6.17 6.86
Basic Earnings per Share		 $0.74 $0.75 $1.07 $1.52 $1.24 $1.55 $2.43 $2.50 $1.91 $2.02 $2.20
Weighted Average Basic Shares Outstanding		 9.81M 9.78M 9.72M 9.70M 9.68M 9.65M 9.60M 9.54M 9.46M 9.43M 9.42M
Weighted Average Diluted Shares Outstanding		 9.81M 9.78M 9.72M 9.70M 9.68M 9.65M 9.60M 9.47M 9.43M 9.42M 9.41M
Weighted Average Basic & Diluted Shares Outstanding		 9.81M 9.78M 9.72M 9.70M 9.68M 9.65M 9.60M 9.47M 9.43M 9.42M 9.41M

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 Q4 2023 Q1 2024 Q2 2024 Q3 2024 Q4 2024 Q1 2025 Q2 2025 Q3 2025 Q1 2026 Q2 2026 Q3 2026
Period end date 4/30/2023 7/31/2023 10/31/2023 1/31/2024 4/30/2024 7/31/2024 10/31/2024 1/31/2025 7/31/2025 10/31/2025 1/31/2026
Net Income / (Loss) Attributable to Common Shareholders		 4.03 4.86 3.49 5.89 4.78 5.89 5.69 5.16 6.46 5.68 5.91
Consolidated Net Income / (Loss)		 4.03 4.86 3.49 5.89 4.78 5.89 5.69 5.16 6.46 5.68 5.91
Net Income / (Loss) Continuing Operations		 4.03 4.86 3.49 5.89 4.78 5.89 5.69 5.16 6.46 5.68 5.91
Total Pre-Tax Income 		5.27 6.36 4.59 7.73 6.51 7.80 7.56 7.14 8.64 7.85 7.94
Total Operating Income		 2.76 2.75 2.67 2.23 1.49 1.85 1.74 1.56 1.50 1.51 1.00
Total Gross Profit		 6.09 6.00 5.91 5.41 5.31 5.34 5.27 5.34 4.99 5.06 4.66
Total Revenue		 9.72 9.74 9.61 9.13 9.00 8.88 8.84 8.97 8.61 8.56 8.28
Operating Revenue		 9.72 9.74 9.61 9.13 9.00 8.88 8.84 8.97 8.61 8.56 8.28
Total Cost of Revenue		 3.63 3.74 3.70 3.72 3.70 3.54 3.58 3.62 3.62 3.49 3.61
Operating Cost of Revenue		 3.63 3.74 3.70 3.72 3.70 3.54 3.58 3.62 3.62 3.49 3.61
Total Operating Expenses		 3.33 3.26 3.24 3.18 3.82 3.49 3.52 3.78 3.49 3.55 3.66
Selling, General & Admin Expense		 1.15 1.09 1.17 1.18 1.64 1.15 1.21 1.35 1.15 1.21 1.28
Marketing Expense		 2.18 2.17 2.07 2.00 2.18 2.35 2.31 2.43 2.35 2.35 2.38
Total Other Income / (Expense), net		 2.51 3.61 1.92 5.50 5.02 5.95 5.82 5.57 7.14 6.34 6.94
Interest & Investment Income		 2.51 3.61 1.92 5.50 5.02 5.95 5.82 5.57 7.14 6.34 6.94
Income Tax Expense		 1.24 1.50 1.10 1.85 1.72 1.91 1.88 1.97 2.18 2.17 2.03
Basic Earnings per Share		 $0.43 $0.52 $0.37 $0.62 $0.51 $0.62 $0.60 $0.55 $0.69 $0.60 $0.63
Weighted Average Basic Shares Outstanding		 9.46M 9.43M 9.43M 9.43M 9.43M 9.42M 9.42M 9.42M 9.41M 9.41M 9.39M
Weighted Average Diluted Shares Outstanding		 9.43M 9.43M 9.43M 9.41M 9.42M 9.42M 9.42M - 9.41M 9.39M 9.39M
Weighted Average Basic & Diluted Shares Outstanding		 9.43M 9.43M 9.43M 9.41M 9.42M 9.42M 9.42M - 9.41M 9.39M 9.39M

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 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Period end date 4/30/2015 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
Net Change in Cash & Equivalents		 0.09 7.25 -6.10 7.55 0.55 -1.54 14 10 -22 -3.20 30
Net Cash From Operating Activities		 1.41 2.00 4.04 9.91 11 14 16 25 18 18 20
Net Cash From Continuing Operating Activities		 1.41 2.00 4.04 19 11 14 16 25 18 18 20
Net Income / (Loss) Continuing Operations		 7.29 7.29 10 15 12 15 23 24 18 19 21
Consolidated Net Income / (Loss)		 7.29 7.29 10 15 12 15 23 24 18 19 21
Depreciation Expense		 2.72 3.82 4.62 1.13 0.37 0.27 1.29 1.34 1.35 1.41 1.27
Non-Cash Adjustments To Reconcile Net Income		 -8.17 -8.18 -7.70 8.91 -1.61 0.23 -7.13 -2.33 -0.72 -3.68 -2.43
Changes in Operating Assets and Liabilities, net		 -0.43 -0.92 -3.25 -6.08 0.73 -1.69 -1.03 1.81 -0.52 1.19 0.71
Net Cash From Investing Activities		 4.69 12 -2.78 -1.24 -2.97 -8.66 7.38 -3.39 -26 -10 21
Net Cash From Continuing Investing Activities		 4.69 12 -2.78 -1.24 -2.97 -8.66 7.38 -3.39 -26 -10 21
Purchase of Property, Plant & Equipment		 -2.54 -1.96 -1.68 -0.41 -0.12 -0.00 -0.18 -0.01 -0.14 -0.08 -0.24
Purchase of Investments		 -0.66 -3.85 -13 -4.37 -11 -22 -16 -18 -41 -48 -25
Sale and/or Maturity of Investments		 0.06 10 0.80 3.54 8.35 13 23 15 15 38 47
Net Cash From Financing Activities		 -6.01 -6.96 -7.36 -9.28 -7.97 -6.63 -9.57 -11 -14 -11 -12
Net Cash From Continuing Financing Activities		 -6.01 -6.96 -7.36 -9.90 -7.97 -6.63 -9.57 -11 -14 -11 -12
Repurchase of Common Equity		 -0.12 -0.80 -0.74 -0.35 -0.61 -1.21 -1.53 -2.48 -4.70 -0.52 -0.45
Payment of Dividends		 -5.89 -6.17 -6.62 -8.93 -7.36 -7.72 -8.07 -8.41 -9.47 -11 -11

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 Q4 2023 Q1 2024 Q2 2024 Q3 2024 Q4 2024 Q1 2025 Q2 2025 Q3 2025 Q1 2026 Q2 2026 Q3 2026
Period end date 4/30/2023 7/31/2023 10/31/2023 1/31/2024 4/30/2024 7/31/2024 10/31/2024 1/31/2025 7/31/2025 10/31/2025 1/31/2026
Net Change in Cash & Equivalents		 -4.27 1.96 -5.63 1.86 -1.39 11 -4.34 16 -0.37 9.90 2.86
Net Cash From Operating Activities		 4.20 5.06 0.71 8.41 3.76 4.77 3.07 6.86 5.56 2.95 5.29
Net Cash From Continuing Operating Activities		 4.20 5.06 0.71 8.41 3.76 4.77 3.07 6.86 5.56 2.95 5.29
Net Income / (Loss) Continuing Operations		 4.03 4.86 3.49 5.89 4.78 5.89 5.69 5.16 6.46 5.68 5.91
Consolidated Net Income / (Loss)		 4.03 4.86 3.49 5.89 4.78 5.89 5.69 5.16 6.46 5.68 5.91
Depreciation Expense		 0.34 0.35 0.34 0.36 0.36 0.29 0.30 0.37 0.33 0.32 0.32
Non-Cash Adjustments To Reconcile Net Income		 0.51 -2.43 1.89 -1.67 -1.29 -2.68 -1.50 0.46 -2.81 -2.16 -0.76
Changes in Operating Assets and Liabilities, net		 -0.68 2.28 -5.02 3.83 -0.09 1.27 -1.42 0.87 1.58 -0.89 -0.18
Net Cash From Investing Activities		 -5.89 -0.27 -3.54 -3.91 -2.33 9.47 -4.58 12 -2.81 10 1.27
Net Cash From Continuing Investing Activities		 -5.89 -0.27 -3.54 -3.91 -2.33 9.47 -4.58 12 -2.81 10 1.27
Purchase of Investments		 -9.06 -17 -7.54 -17 -7.29 -6.97 -14 -4.46 -5.17 -0.93 -0.90
Sale and/or Maturity of Investments		 3.29 16 4.00 13 5.00 16 8.99 16 2.36 11 2.17
Net Cash From Financing Activities		 -2.58 -2.83 -2.79 -2.64 -2.82 -3.01 -2.82 -2.92 -3.12 -3.22 -3.71
Net Cash From Continuing Financing Activities		 -2.58 -2.83 -2.79 -2.64 -2.82 -3.01 -2.82 -2.92 -3.12 -3.22 -3.71
Repurchase of Common Equity		 -0.22 -0.19 -0.15 - -0.19 -0.18 0.00 -0.10 -0.06 -0.16 -0.65
Payment of Dividends		 -2.36 -2.64 -2.64 -2.64 -2.64 -2.83 -2.83 -2.83 -3.06 -3.06 -3.06

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 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Period end date 4/30/2015 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
Total Assets		 87 87 87 87 92 110 121 129 131 136 145
Total Current Assets		 19 20 26 27 31 41 51 61 66 71 80
Cash & Equivalents		 5.87 13 6.56 5.94 6.49 4.95 19 30 7.59 4.39 34
Short-Term Investments		 9.63 3.64 17 18 22 29 26 28 54 64 43
Accounts Receivable		 1.41 1.25 1.02 1.05 1.50 4.44 3.99 1.68 2.12 1.31 1.33
Prepaid Expenses		 1.46 1.38 1.57 1.27 1.34 1.32 1.28 1.25 1.46 1.16 1.12
Current Deferred & Refundable Income Taxes		 0.47 0.56 0.07 0.46 0.25 0.00 0.62 0.59 0.43 0.21 0.04
Plant, Property, & Equipment, net		 3.69 3.62 1.24 1.37 1.15 9.50 8.31 7.06 5.79 4.44 3.48
Total Noncurrent Assets		 65 63 60 59 59 60 62 60 59 61 61
Long-Term Investments		 58 58 59 59 59 60 61 60 59 60 61
Intangible Assets		 6.84 4.99 1.00 0.15 0.13 0.07 0.14 0.07 0.13 0.13 0.06
Total Liabilities & Shareholders' Equity		 87 87 87 87 92 110 121 129 131 136 145
Total Liabilities		 53 52 49 43 44 56 54 49 47 45 45
Total Current Liabilities		 26 26 25 25 25 27 28 24 23 22 24
Accounts Payable		 1.79 2.67 1.26 1.93 2.07 2.06 2.08 1.31 1.26 1.43 1.53
Accrued Expenses		 1.22 1.07 1.29 1.39 1.21 1.15 1.16 1.14 0.96 1.02 1.16
Dividends Payable		 1.47 1.66 1.75 1.84 1.93 2.02 2.10 2.38 2.64 2.83 3.06
Current Deferred Revenue		 22 21 20 20 20 19 19 18 17 16 17
Current Deferred & Payable Income Tax Liabilities		 0.23 0.39 0.11 0.00 0.18 1.04 0.00 0.00 0.31 0.01 0.04
Other Current Liabilities		 - - - - 0.00 1.51 1.09 1.24 1.34 1.21 1.30
Total Noncurrent Liabilities		 27 26 24 18 19 29 26 25 24 23 21
Noncurrent Deferred Revenue		 4.70 4.93 5.90 6.66 6.24 5.88 5.93 6.09 6.20 6.52 5.73
Noncurrent Deferred & Payable Income Tax Liabilities		 22 21 18 12 13 13 13 13 13 13 13
Other Noncurrent Operating Liabilities		 - - - - 0.00 8.49 7.37 6.13 4.78 3.58 2.28
Total Equity & Noncontrolling Interests		 34 35 38 44 48 54 67 80 84 91 100
Total Preferred & Common Equity		 34 35 38 44 48 54 67 80 84 91 100
Total Common Equity		 34 35 38 44 48 54 67 80 84 91 100
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		 35 36 39 45 49 57 73 88 96 104 113
Treasury Stock		 -2.24 -3.04 -3.78 -4.14 -4.74 -5.96 -7.48 -9.97 -15 -15 -16
Accumulated Other Comprehensive Income / (Loss)		 0.11 0.13 0.46 0.78 1.68 0.13 0.00 -0.02 0.37 -0.25 -0.07

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 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Period end date 4/30/2015 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
DEI Shares Outstanding		 9,812,868.00 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
DEI Adjusted Shares Outstanding		 9,812,868.00 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
DEI Earnings Per Adjusted Shares Outstanding		 0.74 0.75 1.07 1.52 1.24 1.55 2.43 - - - 2.20
Growth Metrics		 - - - - - - - - - - -
Revenue Growth		 -2.22% -2.75% 23.59% -15.99% 1.08% 11.15% 0.23% 0.33% -2.05% -5.56% -6.42%
EBITDA Growth		 11.51% 11.40% 112.08% -69.40% 56.34% 61.87% -5.64% 37.47% 5.63% -17.70% -31.22%
EBIT Growth		 -4.08% -21.63% 296.76% -65.52% 110.46% 67.93% -17.11% 43.33% 6.20% -20.31% -34.53%
NOPAT Growth		 0.23% -17.83% 264.61% -36.20% 25.08% 65.06% -11.91% 44.94% 3.81% -20.83% -34.86%
Net Income Growth		 7.74% -0.01% 42.19% 42.16% -18.52% 24.43% 55.79% 2.33% -24.15% 5.24% 8.78%
EPS Growth		 7.25% 1.35% 42.67% 42.06% -18.42% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Operating Cash Flow Growth		 -59.65% 42.43% 101.40% 145.47% 16.02% 19.58% 19.39% 50.19% -26.24% -1.35% 12.89%
Free Cash Flow Firm Growth		 -61.89% 78.36% 304.62% -122.02% 350.40% -6.52% 15.91% 74.07% -18.15% -3.10% -29.56%
Invested Capital Growth		 1.18% -2.12% -9.84% 12.12% -2.30% 5.41% 1.54% -2.06% 3.46% -0.96% -1.71%
Revenue Q/Q Growth		 -2.10% 0.43% 0.66% 0.32% 0.87% 1.55% -0.19% 1.57% -1.57% -1.87% 0.00%
EBITDA Q/Q Growth		 -12.01% 18.81% -5.82% -7.13% 19.13% 3.55% -2.25% 17.38% 1.06% -10.65% 0.00%
EBIT Q/Q Growth		 -28.11% 5.50% -0.36% 13.25% 27.22% 3.85% -5.86% 19.92% 1.10% -12.19% 0.00%
NOPAT Q/Q Growth		 -27.24% 5.73% -1.96% 11.23% 24.61% 4.45% -4.76% 19.69% 1.31% -13.07% 0.00%
Net Income Q/Q Growth		 -7.41% 2.39% -1.73% 2.58% 16.46% -6.64% 20.51% -3.27% -6.29% 4.11% 0.00%
EPS Q/Q Growth		 -7.50% 2.74% -0.93% 2.01% 16.98% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Operating Cash Flow Q/Q Growth		 -46.83% 574.75% 213.56% -27.70% 5.95% 5.87% -4.84% -4.03% -4.31% -2.38% 0.00%
Free Cash Flow Firm Q/Q Growth		 -50.49% 829.19% -0.02% 51.60% 31.08% -21.68% -13.37% -19.62% 40.89% -20.41% 0.00%
Invested Capital Q/Q Growth		 -0.46% -5.58% -5.31% -11.64% -12.53% -8.12% -6.56% 3.82% -1.82% 0.55% 0.00%
Profitability Metrics		 - - - - - - - - - - -
Gross Margin		 55.14% 54.55% 59.07% 48.46% 50.96% 54.86% 53.30% 57.25% 61.70% 60.38% 58.79%
EBITDA Margin		 14.40% 16.49% 28.30% 10.31% 15.94% 23.22% 21.86% 29.95% 32.29% 28.14% 20.68%
Operating Margin		 6.75% 5.44% 17.47% 7.17% 14.93% 22.56% 18.65% 26.65% 28.90% 24.38% 17.06%
EBIT Margin		 6.75% 5.44% 17.47% 7.17% 14.93% 22.56% 18.65% 26.65% 28.90% 24.38% 17.06%
Profit (Net Income) Margin		 20.53% 21.11% 24.28% 41.09% 33.12% 37.08% 57.64% 58.78% 45.52% 50.73% 58.97%
Tax Burden Percent		 69.48% 72.85% 66.95% 123.87% 73.62% 72.36% 76.89% 77.75% 76.00% 75.50% 75.11%
Interest Burden Percent		 437.47% 532.34% 207.60% 462.60% 301.37% 227.18% 401.80% 283.69% 207.28% 275.54% 460.17%
Effective Tax Rate		 30.52% 27.15% 33.05% -23.87% 26.38% 27.64% 23.11% 22.25% 24.00% 24.50% 24.89%
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)		 21.53% 21.12% 28.62% 36.21% 26.37% 29.57% 38.62% 32.49% 22.13% 21.80% 21.72%
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)		 2.75% 2.16% 8.61% 2.96% 6.06% 9.02% 6.53% 8.64% 8.83% 6.84% 4.27%
Return on Assets (ROA)		 8.37% 8.38% 11.97% 16.99% 13.45% 14.83% 20.17% 19.07% 13.91% 14.24% 14.75%
Return on Common Equity (ROCE)		 21.53% 21.12% 28.62% 36.21% 26.37% 29.57% 38.62% 32.49% 22.13% 21.80% 21.72%
Return on Equity Simple (ROE_SIMPLE)		 21.17% 21.07% 27.39% 33.85% 25.27% 27.91% 34.74% 29.91% 21.59% 20.94% 0.00%
Net Operating Profit after Tax (NOPAT)		 1.67 1.37 4.99 3.19 3.98 6.58 5.79 8.40 8.72 6.90 4.50
NOPAT Margin		 4.69% 3.96% 11.70% 8.88% 10.99% 16.32% 14.34% 20.72% 21.96% 18.41% 12.81%
Net Nonoperating Expense Percent (NNEP)		 7.84% 8.16% 7.02% 14.38% 9.66% 9.56% 18.23% 14.15% 7.99% 9.91% 12.39%
Return On Investment Capital (ROIC_SIMPLE)		 - - - - - - - - - - 4.51%
Cost of Revenue to Revenue		 44.86% 45.45% 40.93% 51.54% 49.04% 45.14% 46.70% 42.75% 38.30% 39.62% 41.21%
SG&A Expenses to Revenue		 14.42% 13.18% 12.24% 14.42% 12.23% 11.72% 11.90% 10.30% 12.00% 13.56% 13.84%
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		 48.39% 49.11% 41.60% 41.28% 36.03% 32.31% 34.64% 30.60% 32.81% 36.00% 41.73%
Earnings before Interest and Taxes (EBIT)		 2.40 1.88 7.46 2.57 5.41 9.09 7.54 11 11 9.14 5.99
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)		 5.11 5.70 12 3.70 5.78 9.36 8.83 12 13 11 7.26
Valuation Ratios		 - - - - - - - - - - -
Price to Book Value (P/BV)		 3.07 3.59 3.62 3.67 4.13 5.03 4.06 7.44 5.00 3.74 3.83
Price to Tangible Book Value (P/TBV)		 3.83 4.19 3.71 3.68 4.14 5.04 4.07 7.45 5.01 3.74 3.83
Price to Revenue (P/Rev)		 2.98 3.59 3.21 4.46 5.41 6.68 6.73 14.62 10.53 9.05 10.89
Price to Earnings (P/E)		 14.50 17.03 13.20 10.84 16.33 18.03 11.68 24.87 23.14 17.83 18.46
Dividend Yield		 5.57% 5.11% 4.90% 5.64% 3.80% 2.90% 2.99% 1.46% 2.33% 3.17% 3.02%
Earnings Yield		 6.90% 5.87% 7.58% 9.22% 6.12% 5.55% 8.56% 4.02% 4.32% 5.61% 5.42%
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)		 0.91 1.43 1.29 2.16 3.00 4.41 4.14 11.70 7.48 5.61 6.94
Enterprise Value to EBITDA (EV/EBITDA)		 6.29 8.69 4.55 20.91 18.81 19.01 18.96 39.08 23.17 19.94 33.54
Enterprise Value to EBIT (EV/EBIT)		 13.40 26.32 7.38 30.06 20.08 19.57 22.22 43.92 25.89 23.01 40.66
Enterprise Value to NOPAT (EV/NOPAT)		 19.29 36.13 11.02 24.27 27.28 27.05 28.89 56.49 34.07 30.48 54.14
Enterprise Value to Operating Cash Flow (EV/OCF)		 22.85 24.69 13.63 7.80 9.46 12.94 10.20 19.25 16.34 11.73 12.02
Enterprise Value to Free Cash Flow (EV/FCFF)		 26.44 22.82 6.27 0.00 22.47 39.33 31.94 51.99 39.77 29.07 47.74
Leverage & Solvency		 - - - - - - - - - - -
Debt to Equity		 0.00 0.00 0.00 0.00 0.00 0.04 0.03 0.00 0.00 0.00 0.00
Long-Term Debt to Equity		 0.00 0.00 0.00 0.00 0.00 0.04 0.00 0.00 0.00 0.00 0.00
Financial Leverage		 -2.12 -2.10 -2.11 -1.97 -1.82 -1.73 -1.59 -1.49 -1.43 -1.40 -1.37
Leverage Ratio		 2.57 2.52 2.39 2.13 1.96 1.99 1.92 1.70 1.59 1.53 1.47
Compound Leverage Factor		 11.26 13.41 4.96 9.86 5.91 4.53 7.69 4.83 3.30 4.22 6.78
Debt to Total Capital		 0.00% 0.00% 0.00% 0.00% 0.00% 4.17% 3.36% 0.00% 0.00% 0.00% 0.00%
Short-Term Debt to Total Capital		 0.00% 0.00% 0.00% 0.00% 0.00% 0.35% 3.36% 0.00% 0.00% 0.00% 0.00%
Long-Term Debt to Total Capital		 0.00% 0.00% 0.00% 0.00% 0.00% 3.83% 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% 95.83% 96.64% 100.00% 100.00% 100.00% 100.00%
Debt to EBITDA		 0.00 0.00 0.00 0.00 0.00 0.25 0.26 0.00 0.00 0.00 0.00
Net Debt to EBITDA		 0.00 0.00 0.00 0.00 0.00 -9.78 -11.83 0.00 0.00 0.00 0.00
Long-Term Debt to EBITDA		 0.00 0.00 0.00 0.00 0.00 0.23 0.00 0.00 0.00 0.00 0.00
Debt to NOPAT		 0.00 0.00 0.00 0.00 0.00 0.35 0.40 0.00 0.00 0.00 0.00
Net Debt to NOPAT		 0.00 0.00 0.00 0.00 0.00 -13.91 -18.03 0.00 0.00 0.00 0.00
Long-Term Debt to NOPAT		 0.00 0.00 0.00 0.00 0.00 0.32 0.00 0.00 0.00 0.00 0.00
Altman Z-Score		 2.15 2.39 3.11 3.48 4.07 4.40 4.62 9.13 7.30 6.50 7.05
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		 0.72 0.76 1.05 1.07 1.24 1.51 1.83 2.58 2.84 3.19 3.38
Quick Ratio		 0.65 0.69 0.98 1.00 1.17 1.44 1.77 2.50 2.76 3.13 3.33
Cash Flow Metrics		 - - - - - - - - - - -
Free Cash Flow to Firm (FCFF)		 1.22 2.17 8.77 -1.93 4.84 4.52 5.24 9.12 7.47 7.24 5.10
Operating Cash Flow to CapEx		 55.31% 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%
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		 0.41 0.40 0.49 0.41 0.41 0.40 0.35 0.32 0.31 0.28 0.25
Accounts Receivable Turnover		 27.17 25.95 37.59 34.71 28.40 13.56 9.59 14.31 20.89 21.83 26.61
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		 9.41 9.45 17.57 27.49 28.81 7.57 4.54 5.27 6.18 7.33 8.86
Accounts Payable Turnover		 7.56 7.05 8.90 11.62 8.90 8.82 9.13 10.22 11.80 11.03 9.77
Days Sales Outstanding (DSO)		 13.43 14.07 9.71 10.52 12.85 26.91 38.06 25.50 17.48 16.72 13.72
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)		 48.28 51.79 41.00 31.42 40.99 41.39 39.99 35.72 30.93 33.09 37.35
Cash Conversion Cycle (CCC)		 -34.85 -37.72 -31.29 -20.90 -28.14 -14.48 -1.94 -10.23 -13.46 -16.38 -23.63
Capital & Investment Metrics		 - - - - - - - - - - -
Invested Capital		 -38 -38 -42 -37 -38 -36 -35 -36 -35 -35 -36
Invested Capital Turnover		 -0.94 -0.91 -1.06 -0.90 -0.97 -1.09 -1.13 -1.13 -1.12 -1.07 -0.99
Increase / (Decrease) in Invested Capital		 0.45 -0.80 -3.78 5.12 -0.85 2.06 0.55 -0.73 1.25 -0.34 -0.60
Enterprise Value (EV)		 32 49 55 77 109 178 167 474 297 210 243
Market Capitalization		 106 124 137 160 196 269 272 592 418 339 382
Book Value per Share		 $3.51 $3.54 $3.90 $4.49 $4.91 $5.56 $7.00 $8.36 $8.86 $9.63 $10.59
Tangible Book Value per Share		 $2.81 $3.03 $3.79 $4.47 $4.90 $5.55 $6.98 $8.36 $8.85 $9.62 $10.58
Total Capital		 34 35 38 44 48 56 69 80 84 91 100
Total Debt		 0.00 0.00 0.00 0.00 0.00 2.33 2.33 0.00 0.00 0.00 0.00
Total Long-Term Debt		 0.00 0.00 0.00 0.00 0.00 2.14 0.00 0.00 0.00 0.00 0.00
Net Debt		 -74 -75 -82 -82 -87 -91 -104 -118 -121 -129 -139
Capital Expenditures (CapEx)		 2.54 1.96 -9.87 0.41 0.12 0.00 0.18 0.01 0.03 0.02 0.24
Debt-free, Cash-free Net Working Capital (DFCFNWC)		 -23 -23 -22 -22 -22 -20 -20 -20 -19 -20 -21
Debt-free Net Working Capital (DFNWC)		 -7.37 -6.35 1.20 1.69 6.01 14 26 38 43 49 56
Net Working Capital (NWC)		 -7.37 -6.35 1.20 1.69 6.01 14 23 38 43 49 56
Net Nonoperating Expense (NNE)		 -5.63 -5.92 -5.37 -12 -8.02 -8.37 -17 -15 -9.35 -12 -16
Net Nonoperating Obligations (NNO)		 -72 -73 -80 -81 -85 -89 -102 -116 -119 -126 -135
Total Depreciation and Amortization (D&A)		 2.72 3.82 4.62 1.13 0.37 0.27 1.29 1.34 1.35 1.41 1.27
Debt-free, Cash-free Net Working Capital to Revenue		 -64.39% -66.88% -51.37% -61.60% -61.52% -50.28% -48.80% -49.96% -48.56% -52.22% -60.32%
Debt-free Net Working Capital to Revenue		 -20.74% -18.37% 2.81% 4.71% 16.59% 34.48% 63.49% 92.73% 107.79% 130.10% 160.30%
Net Working Capital to Revenue		 -20.74% -18.37% 2.81% 4.71% 16.59% 34.00% 57.71% 92.73% 107.79% 130.10% 160.30%
Earnings Adjustments		 - - - - - - - - - - -
Adjusted Basic Earnings per Share		 $0.74 $0.00 $1.07 $1.52 $1.15 $1.62 $2.43 $2.50 $1.91 $2.02 $2.20
Adjusted Weighted Average Basic Shares Outstanding		 9.80M 0.00 9.71M 9.69M 9.66M 9.62M 9.56M 9.54M 9.46M 9.43M 9.42M
Adjusted Diluted Earnings per Share		 $0.74 $0.00 $1.07 $1.52 $1.15 $1.62 $2.43 $0.00 $0.00 $0.00 $0.00
Adjusted Weighted Average Diluted Shares Outstanding		 9.80M 0.00 9.71M 9.69M 9.66M 9.62M 9.56M 9.47M 9.43M 9.42M 9.41M
Adjusted Basic & Diluted Earnings per Share		 $0.74 $0.00 $1.07 $1.52 $1.15 $1.62 $2.43 $0.00 $0.00 $0.00 $0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding		 9.81M 0.00 9.72M 9.70M 9.68M 9.65M 9.60M 9.47M 9.43M 9.42M 9.41M
Normalized Net Operating Profit after Tax (NOPAT)		 1.67 1.37 4.99 1.80 3.98 6.58 5.79 8.40 8.72 6.90 4.50
Normalized NOPAT Margin		 4.69% 3.96% 11.70% 5.02% 10.99% 16.32% 14.34% 20.72% 21.96% 18.41% 12.81%
Pre Tax Income Margin		 29.54% 28.97% 36.27% 33.17% 44.99% 51.24% 74.96% 75.60% 59.89% 67.19% 78.51%
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		 80.75% 84.58% 63.82% 60.58% 61.30% 51.69% 34.66% 35.28% 52.42% 55.54% 54.64%
Augmented Payout Ratio		 82.42% 95.50% 70.97% 62.99% 66.37% 59.81% 41.21% 45.71% 78.45% 58.29% 56.83%

Quarterly Metrics And Ratios for Value Line

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

Metric Q4 2023 Q1 2024 Q2 2024 Q3 2024 Q4 2024 Q1 2025 Q2 2025 Q3 2025 Q1 2026 Q2 2026 Q3 2026
Period end date 4/30/2023 7/31/2023 10/31/2023 1/31/2025 4/30/2024 7/31/2024 10/31/2024 1/31/2025 7/31/2025 10/31/2025 1/31/2026
DEI Shares Outstanding		 - - - - - - - 9,417,674.00 9,409,522.00 9,407,869.00 9,389,873.00
DEI Adjusted Shares Outstanding		 - - - - - - - 9,417,674.00 9,409,522.00 9,407,869.00 9,389,873.00
DEI Earnings Per Adjusted Shares Outstanding		 - - - - - - - 0.55 0.69 0.60 0.63
Growth Metrics		 - - - - - - - - - - -
Profitability Metrics		 - - - - - - - - - - -
Net Operating Profit after Tax (NOPAT)		 2.11 2.10 2.03 1.13 1.09 1.39 1.31 1.13 1.12 1.09 0.75
Return On Investment Capital (ROIC_SIMPLE)		 - - 2.37% 1.14% - - 1.36% - 1.09% 1.04% 0.69%
Earnings before Interest and Taxes (EBIT)		 2.76 2.75 2.67 1.56 1.49 1.85 1.74 1.56 1.50 1.51 1.00
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)		 3.10 3.10 3.02 1.93 1.84 2.14 2.04 1.93 1.83 1.83 1.33
Valuation Ratios		 - - - - - - - - - - -
Leverage & Solvency		 - - - - - - - - - - -
Liquidity Ratios		 - - - - - - - - - - -
Cash Flow Metrics		 - - - - - - - - - - -
Free Cash Flow to Firm (FCFF)		 0.86 38 33 2.37 1.43 0.95 3.97 -34 2.47 2.00 36
Efficiency Ratios		 - - - - - - - - - - -
Capital & Investment Metrics		 - - - - - - - - - - -
Invested Capital		 -35 -36 -31 -35 -35 -35 -34 0.00 -37 -35 -35
Increase / (Decrease) in Invested Capital		 1.25 -36 -31 -1.24 -0.34 0.45 -2.66 35 -1.35 -0.91 -35
Book Value per Share		 $8.86 $9.06 $9.09 $10.51 $9.63 $9.96 $10.27 $0.00 $10.95 $11.21 $11.48
Tangible Book Value per Share		 $8.85 $9.05 $9.08 $10.50 $9.62 $9.95 $10.26 $0.00 $10.95 $11.21 $11.47
Total Capital		 84 85 86 99 91 94 97 0.00 103 105 108
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		 -121 -124 -119 -137 -129 -132 -133 0.00 -143 -143 -146
Capital Expenditures (CapEx)		 0.01 0.00 0.00 0.01 0.00 0.00 0.06 0.15 0.00 0.00 0.00
Debt-free, Cash-free Net Working Capital (DFCFNWC)		 -19 -20 -16 -20 -20 -21 -19 0.00 -21 -19 -19
Debt-free Net Working Capital (DFNWC)		 43 44 44 55 49 50 53 0.00 60 63 66
Net Working Capital (NWC)		 43 44 44 55 49 50 53 0.00 60 63 66
Net Nonoperating Expense (NNE)		 -1.92 -2.76 -1.46 -4.03 -3.69 -4.49 -4.37 -4.03 -5.34 -4.59 -5.16
Net Nonoperating Obligations (NNO)		 -119 -121 -117 -134 -126 -129 -130 0.00 -140 -140 -143
Total Depreciation and Amortization (D&A)		 0.34 0.35 0.34 0.36 0.36 0.29 0.30 0.37 0.33 0.32 0.32
Earnings Adjustments		 - - - - - - - - - - -
Adjusted Basic Earnings per Share		 $0.43 $0.52 $0.37 $0.55 $0.51 $0.62 $0.60 $0.00 $0.69 $0.60 $0.63
Adjusted Weighted Average Basic Shares Outstanding		 9.46M 9.43M 9.43M 9.42M 9.43M 9.42M 9.42M 0.00 9.41M 9.41M 9.39M
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 9.43M 9.43M 9.41M 9.42M 9.42M 9.42M 0.00 9.41M 9.39M 9.39M
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 9.43M 9.43M 9.41M 9.42M 9.42M 9.42M 0.00 9.41M 9.39M 9.39M
Normalized Net Operating Profit after Tax (NOPAT)		 2.11 2.10 2.03 1.13 1.09 1.39 1.31 1.13 1.12 1.09 0.75
Debt Service Ratios		 - - - - - - - - - - -
Payout Ratios		 - - - - - - - - - - -

Financials Breakdown Chart

Key Financial Trends

Value Line (NASDAQ: VALU) continues to look like a highly profitable, cash-rich business, but recent quarters show a noticeable slowdown in core operating performance. Over the last several years, the company has consistently generated strong net income and operating cash flow, supported by a large investment portfolio. However, revenue has softened, operating income has trended lower from prior-year levels, and a meaningful portion of earnings still comes from interest and investment income rather than the core publishing business.

What stands out most from the latest quarter: in Q3 2026, Value Line posted $8.3 million in revenue and $5.9 million in net income, with operating cash flow of $5.3 million. The balance sheet remains very strong, with $46.5 million in cash, $38.1 million in short-term investments, and $61.3 million in long-term investments against only $43.2 million in total liabilities.

  • Strong liquidity and a conservative balance sheet: Value Line ended Q3 2026 with $84.6 million in cash and short-term investments combined, plus $61.3 million in long-term investments, while total liabilities were only $43.2 million.
  • Equity base remains robust: total common equity was $107.8 million in Q3 2026, up from $103.0 million in Q1 2026 and $93.9 million a year earlier.
  • Consistent profitability: the company has remained solidly profitable across the periods provided, with quarterly net income generally ranging from about $4.0 million to $6.5 million.
  • Healthy operating cash generation: Q3 2026 operating cash flow was $5.3 million, and Q1 2026 was even stronger at $5.6 million.
  • Large investment income cushion: interest and investment income contributed $6.9 million in Q3 2026, helping offset modest operating profit.
  • Dividend capacity appears intact: the business continues to generate cash well in excess of its quarterly dividend payments.
  • Asset mix is heavily weighted toward investments: the company’s balance sheet is dominated by short- and long-term investments rather than operating assets.
  • Share count is stable: diluted shares outstanding have stayed close to 9.4 million, suggesting little equity dilution.
  • Capital spending is minimal: depreciation is modest and quarterly capex has been very low, which fits a low-asset-intensity business model.
  • Revenue has weakened versus prior-year periods: Q3 2026 revenue of $8.3 million was down from $8.9 million in Q3 2025 and $9.0 million in Q4 2024.
  • Operating income is trending lower: Q3 2026 operating income of $1.0 million was well below the $2.2 million level seen in Q3 2024.
  • Core business margins have compressed: the company still earns money, but operating profitability has been less impressive than in earlier periods.
  • Earnings depend heavily on investment income: a large share of pretax profit comes from interest and investment gains, making results more dependent on market yields and portfolio returns.
  • Dividends remain a recurring cash outflow: quarterly dividend payments around $3.1 million consume a meaningful portion of operating cash flow.
  • Some volatility in noncash adjustments and working capital: cash flow remains positive, but adjustments can swing quarter to quarter, which adds some noise to results.

Bottom line: Value Line looks financially stable and shareholder-friendly, with strong liquidity, recurring profits, and reliable cash flow. The main concern is that the underlying operating business appears to be shrinking modestly, while earnings are increasingly supported by investment income. For investors, that makes VALU look more like a stable cash-generating value/quality story than a growth story.

07/06/26 09:30 PM 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 2025 ended on April 30, 2025.

Value Line's net income appears to be on an upward trend, with a most recent value of $20.69 million in 2025, rising from $7.29 million in 2015. The previous period was $19.02 million in 2024. See Value Line's forecast for analyst expectations on what's next for the company.

Value Line's total operating income in 2025 was $5.99 million, based on the following breakdown:
  • Total Gross Profit: $20.62 million
  • Total Operating Expenses: $14.64 million

Over the last 10 years, Value Line's total revenue changed from $35.52 million in 2015 to $35.08 million in 2025, a change of -1.2%.

Value Line's total liabilities were at $44.86 million at the end of 2025, a 0.9% decrease from 2024, and a 15.3% decrease since 2015.

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 $34.08 million as of their latest financial filing in 2025.

Over the last 10 years, Value Line's book value per share changed from 3.51 in 2015 to 10.59 in 2025, a change of 201.7%.


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Financial statements for NASDAQ:VALU last updated on 7/2/2026 by MarketBeat.com Staff. New filings and market data are monitored continuously.
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