Value Line Inc (VALU)

Name: Value Line Inc Financial Statements
Creator: Quarter Results

Financial Services | Financial Data Stock Exchanges

Latest reporting period: 2025-10-31

Latest Quarter

2025-10-31

Revenue

$8.6M

Net Income

$5.7M

Operating Margin

17.7%

Free Cash Flow

$20.0M

Debt / Assets

31.0%

Values are in USD and rounded to the nearest whole number unless noted.

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Income statement quarterly history for Value Line Inc (VALU).
Income Statement (Quarterly)	2025-10-31	2025-07-31	2025-01-31	2024-10-31
Revenue	8,556,000	8,606,000	8,967,000	8,841,000
Cost of Revenue	4,915,000	3,616,000	3,623,000	3,575,000
Gross Profit	3,641,000	4,990,000	5,344,000	5,266,000
Operating Expenses
R&D Expenses	0	0	0	0
SG&A Expenses	922,000	3,494,000	3,780,000	862,000
Operating Expenses	2,129,000	3,494,000	3,780,000	862,000
Operating Income	1,512,000	1,496,000	1,564,000	1,744,000
Interest Expense	0	0	0	0
Income Before Tax	7,848,000	8,636,000	7,136,000	7,560,000
Income Tax Expense	2,166,000	2,176,000	1,973,000	1,875,000
Net Income	5,682,000	6,460,000	5,163,000	5,685,000
Per Share
EPS	0.60	0.69	0.55	0.60
EPS Diluted	0.00	0.00	0.00	0.00

Income statement annual history for Value Line Inc (VALU).
Income Statement (Annual)	2025-04-30	2024-04-30	2023-04-30	2022-04-30	2021-04-30
Revenue	35,079,000	37,487,000	39,695,000	40,525,000	40,392,000
Cost of Revenue	14,455,000	14,851,000	15,203,000	17,323,000	24,305,000
Gross Profit	20,624,000	22,636,000	24,492,000	23,202,000	16,087,000
Operating Expenses
R&D Expenses	0	0	0	0	0
SG&A Expenses	8,652,000	13,495,000	13,022,000	12,402,000	8,552,000
Operating Expenses	14,639,000	13,495,000	13,022,000	12,402,000	8,552,000
Operating Income	5,985,000	9,141,000	11,470,000	10,800,000	7,535,000
Interest Expense	0	0	0	18,000	0
Income Before Tax	27,541,000	25,187,000	23,775,000	30,638,000	30,276,000
Income Tax Expense	6,855,000	6,171,000	5,706,000	6,816,000	6,996,000
Net Income	20,686,000	19,016,000	18,069,000	23,822,000	23,280,000
Per Share
EPS	2.20	2.02	1.91	2.50	2.43
EPS Diluted	0.00	0.00	0.00	0.00	0.00

Balance sheet quarterly history for Value Line Inc (VALU).
Balance Sheet (Quarterly)	2025-04-30	2024-04-30	2023-04-30	2022-04-30
Assets
Cash and Cash Equivalents	34,077,000	4,390,000	7,590,000	29,703,000
Short Term Investments	43,314,000	63,955,000	54,474,000	28,122,000
Net Receivables	1,369,000	1,310,000	2,124,000	1,677,000
Inventory	0	0	0	0
Total Current Assets	79,883,000	71,024,000	66,076,000	61,338,000
Property Plant Equipment	3,475,000	4,440,000	5,788,000	7,058,000
Goodwill and Intangibles	0	132,000	132,000	71,000
Total Assets	144,533,000	136,035,000	131,076,000	128,743,000
Liabilities
Account Payables	1,528,000	1,430,000	1,263,000	1,314,000
Short Term Debt	1,304,000	1,213,000	2,688,000	1,239,000
Total Current Liabilities	23,653,000	22,254,000	23,288,000	23,758,000
Long Term Debt	2,275,000	3,578,000	4,784,000	6,129,000
Total Liabilities	44,855,000	45,242,000	47,403,000	49,098,000
Shareholders Equity
Retained Earnings	113,400,000	104,249,000	95,979,000	87,645,000
Total Shareholders Equity	99,678,000	90,793,000	83,673,000	79,645,000

Balance sheet annual history for Value Line Inc (VALU).
Balance Sheet (Annual)	2025-04-30	2024-04-30	2023-04-30	2022-04-30	2021-04-30
Assets
Cash and Cash Equivalents	34,077,000	4,390,000	7,590,000	29,703,000	19,171,000
Short Term Investments	43,314,000	63,955,000	54,474,000	28,122,000	26,182,000
Net Receivables	1,369,000	1,310,000	2,124,000	1,677,000	3,985,000
Inventory	0	0	0	0	0
Total Current Assets	79,883,000	71,024,000	66,076,000	61,338,000	51,236,000
Property Plant Equipment	3,475,000	4,440,000	5,788,000	7,058,000	8,311,000
Goodwill and Intangibles	0	132,000	132,000	71,000	0
Total Assets	144,533,000	136,035,000	131,076,000	128,743,000	121,136,000
Liabilities
Account Payables	1,528,000	1,430,000	1,263,000	1,314,000	2,077,000
Short Term Debt	1,304,000	1,213,000	2,688,000	1,239,000	3,418,000
Total Current Liabilities	23,653,000	22,254,000	23,288,000	23,758,000	27,924,000
Long Term Debt	2,275,000	3,578,000	4,784,000	6,129,000	7,368,000
Total Liabilities	44,855,000	45,242,000	47,403,000	49,098,000	54,123,000
Shareholders Equity
Retained Earnings	113,400,000	104,249,000	95,979,000	87,645,000	72,502,000
Total Shareholders Equity	99,678,000	90,793,000	83,673,000	79,645,000	67,013,000

Cash flow quarterly history for Value Line Inc (VALU).
Cash Flow Statement (Quarterly)	2025-04-30	2024-04-30	2023-04-30	2022-04-30
Operating Activities
Net Income	20,686,000	19,016,000	18,069,000	23,822,000
Depreciation & Amortization	1,271,000	1,409,000	1,349,000	1,336,000
Stock Based Compensation	0	0	0	-372,000
Change in Working Capital	440,000	405,000	-1,341,000	587,000
Operating Cash Flow	20,243,000	17,932,000	18,178,000	24,646,000
Investing Activities
Capital Expenditure	-178,000	-77,000	-140,000	-11,000
Investments	0	0	-140,000	-11,000
Investing Cash Flow	21,200,000	-10,048,000	-26,116,000	-3,389,000
Financing Activities
Debt Repayment	0	0	0	0
Common Stock Issued/Repurchased	-453,000	-523,000	-4,704,000	-2,484,000
Dividends Paid	-11,303,000	-10,561,000	-9,471,000	-8,405,000
Financing Cash Flow	-11,756,000	-11,084,000	-14,175,000	-10,889,000
Summary
Free Cash Flow	20,006,000	17,855,000	18,038,000	24,635,000
Net Change in Cash	29,687,000	-3,200,000	-22,113,000	10,368,000

Cash flow annual history for Value Line Inc (VALU).
Cash Flow Statement (Annual)	2025-04-30	2024-04-30	2023-04-30	2022-04-30	2021-04-30
Operating Activities
Net Income	20,686,000	19,016,000	18,069,000	23,822,000	23,280,000
Depreciation & Amortization	1,271,000	1,409,000	1,349,000	1,336,000	1,293,000
Stock Based Compensation	0	0	0	-372,000	0
Change in Working Capital	440,000	405,000	-1,341,000	587,000	-1,222,000
Operating Cash Flow	20,243,000	17,932,000	18,178,000	24,646,000	16,410,000
Investing Activities
Capital Expenditure	-178,000	-77,000	-140,000	-11,000	-178,000
Investments	0	0	-140,000	-11,000	-33,000
Investing Cash Flow	21,200,000	-10,048,000	-26,116,000	-3,389,000	7,381,000
Financing Activities
Debt Repayment	0	0	0	0	0
Common Stock Issued/Repurchased	-453,000	-523,000	-4,704,000	-2,484,000	-1,526,000
Dividends Paid	-11,303,000	-10,561,000	-9,471,000	-8,405,000	-8,068,000
Financing Cash Flow	-11,756,000	-11,084,000	-14,175,000	-10,889,000	-9,574,000
Summary
Free Cash Flow	20,006,000	17,855,000	18,038,000	24,635,000	16,232,000
Net Change in Cash	29,687,000	-3,200,000	-22,113,000	10,368,000	14,217,000