Value Line, Inc.

VALU

VALUValue Line, Inc. US flag

NASDAQ Capital Market

37.00

USD

+0.66

- -

347.33MMarket Cap

Income Statement (USD)

API ChatGPT

	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y	2026 Y
As of date	04/30/2012	04/30/2013	04/30/2014	04/30/2015	04/30/2016	04/30/2017	04/30/2018	04/30/2019	04/30/2020	04/30/2021	04/30/2022	04/30/2023	04/30/2024	04/30/2025	04/30/2026

Sales/Revenue/Turnover	37	36	36	36	35	35	36	36	40	40	41	40	37	35	33
+ Sales & Services Revenue	37	36	36	36	35	35	36	36	40	40	41	40	37	35	33
- Cost of Revenue	15	15	16	16	16	17	18	18	18	19	17	15	15	14	14
+ Cost of Goods & Services	15	15	16	16	16	17	18	18	18	19	17	15	15	14	14
Gross Profit	22	21	20	20	19	17	17	18	22	22	23	24	23	21	19
+ Other Operating Income	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
- Operating Expenses	16	17	17	17	17	18	15	13	13	14	12	13	13	15	15
+ Selling, General & Admin	16	17	17	17	17	18	15	13	13	14	12	13	13	15	15
+ Research & Development	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other Operating Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Operating Income (Loss)	5	4	3	2	2	-1	3	5	9	8	11	11	9	6	4
- Non-Operating (Income) Loss	-6	-6	-8	-8	-8	-16	-9	-11	-12	-23	-20	-12	-16	-22	-25
+ Interest Expense, Net	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	-1	-2	-2	-2
+ Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
- Interest Income	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	1	2	2	2
+ Other Non-Op (Income) Loss	-6	-6	-8	-8	-8	-16	-9	-11	-11	-23	-20	-12	-14	-19	-23
Pretax Income	11	11	10	10	10	15	12	16	21	30	31	24	25	28	29
- Income Tax Expense (Benefit)	4	4	3	3	3	5	-3	4	6	7	7	6	6	7	8
- (Income) Loss from Affiliates	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Income (Loss) from Cont Ops	7	7	7	7	7	10	15	12	15	23	24	18	19	21	22
- Net Extraordinary Losses (Gains)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Discontinued Operations	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Extraord. & Accounting Changes	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Income (Loss) Incl. MI	7	7	7	7	7	10	15	12	15	23	24	18	19	21	22
- Minority Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Net Income, GAAP	7	7	7	7	7	10	15	12	15	23	24	18	19	21	22
- Preferred Dividends	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
- Other Adjustments	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Net Income Avail to Common, GAAP	7	7	7	7	7	10	15	12	15	23	24	18	19	21	22
EBIT	5	4	3	2	2	-1	3	5	9	8	11	11	9	6	4
EBITDA	6	6	5	5	6	4	4	6	9	9	12	13	11	7	5
EBITDA Margin (%)	16.56	15.83	12.62	14.4	16.49	11.45	10.31	15.94	23.22	21.86	29.95	32.29	28.14	20.68	15.92
EBITA	5	4	3	2	2	-1	3	5	9	8	11	11	9	6	4
Gross Margin (%)	59.02	58.05	55.04	55.14	54.55	49.45	48.46	50.96	54.86	53.3	57.25	61.7	60.38	58.79	57.05
Operating Margin (%)	14.58	11.5	6.88	6.75	5.44	-1.92	7.17	14.93	22.56	18.65	26.65	28.9	24.38	17.06	12.05
Profit Margin (%)	18.92	18.47	18.63	20.53	21.11	29.98	41.09	33.12	37.08	57.64	58.78	45.52	50.73	58.97	64.67
Sales per Employee	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Dividend per Share	0.75	0.6	0.6	0.6	0.63	0.68	0.92	0.76	0.8	0.84	0.88	1	1.12	1.2	- -
Depreciation Expense	1	2	2	3	4	5	1	- -	- -	1	1	1	1	1	1
Basic Weighted Avg Shares	10	10	10	10	10	10	10	10	10	10	10	9	9	9	- -
Basic EPS, GAAP	0.7	0.67	0.69	0.74	0.75	1.07	1.52	1.24	1.55	2.43	2.5	1.91	2.02	2.2	- -
Basic EPS from Cont Ops	0.7	0.67	0.69	0.74	0.75	1.07	1.52	1.24	1.55	2.43	2.5	1.91	2.02	2.2	- -
Diluted Weighted Avg Shares	10	10	10	10	10	10	10	10	10	10	10	9	9	9	- -
Diluted EPS, GAAP	0.7	0.67	0.69	0.74	0.75	1.07	1.52	1.24	1.55	2.43	2.5	1.91	2.02	2.2	- -
Diluted EPS from Cont Ops	0.7	0.67	0.69	0.74	0.75	1.07	1.52	1.24	1.55	2.43	2.5	1.91	2.02	2.2	- -

Balance Sheet (USD)

API ChatGPT

	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y	2026 Y
As of date	04/30/2012	04/30/2013	04/30/2014	04/30/2015	04/30/2016	04/30/2017	04/30/2018	04/30/2019	04/30/2020	04/30/2021	04/30/2022	04/30/2023	04/30/2024	04/30/2025	04/30/2026

Total Current Assets	19	17	18	19	20	26	27	31	41	51	61	66	71	80	89
+ Cash, Cash Equivalents & STI	16	14	15	16	17	23	24	28	34	45	58	62	68	77	86
+ Cash & Cash Equivalents	12	7	6	6	13	7	6	6	5	19	30	8	4	34	24
+ ST Investments	4	7	9	10	4	17	18	22	29	26	28	54	64	43	62
+ Accounts & Notes Receiv	2	1	1	2	1	1	2	2	5	5	2	3	2	1	1
+ Accounts Receivable, Net	1	1	1	1	1	1	1	2	4	4	2	2	1	1	1
+ Notes Receivable, Net	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Loans Receivable, Net	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other Receivable, Net	1	- -	- -	- -	- -	- -	- -	- -	1	1	1	- -	- -	- -	- -
+ Inventories	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Raw Materials	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Work In Process	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Finished Goods	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Inventory Adjustments	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other Inventory	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other ST Assets	2	2	2	2	2	2	1	1	1	1	1	1	1	1	1
+ Misc ST Assets	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Prepaid Expenses	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ ST Derivative & Hedging Assets	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ ST Assets Held-for-Sale	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ ST Deferred Tax Assets	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Total Noncurrent Assets	65	68	69	69	67	61	60	60	69	70	67	65	65	65	63
+ Property, Plant & Equip, Net	4	4	4	4	4	1	1	1	10	8	7	6	4	3	2
+ Property, Plant & Equip	19	19	11	10	10	5	5	5	14	13	12	10	7	6	5
- Accumulated Depreciation	15	15	7	6	6	3	4	4	4	4	4	5	3	3	3
+ LT Investments & Receivables	56	58	58	58	58	58	58	59	59	61	60	59	60	61	60
+ LT Investments	56	58	58	58	58	58	58	59	59	61	60	59	60	61	60
+ LT Receivables	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other LT Assets	5	6	7	7	5	1	1	1	1	1	- -	- -	- -	- -	- -
+ Total Intangible Assets	5	6	7	7	5	1	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Goodwill	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other Intangible Assets	5	6	7	7	5	1	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ LT Deferred Tax Assets	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ LT Derivative & Hedging Assets	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Misc LT Assets	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Total Assets	84	84	87	87	87	87	87	92	110	121	129	131	136	145	152
+ Payables & Accruals	6	5	6	5	6	4	5	5	7	5	5	5	5	6	7
+ Accounts Payable	3	2	2	2	3	1	2	2	2	2	1	1	1	2	2
+ Accrued Taxes	- -	- -	- -	- -	- -	- -	- -	- -	1	- -	- -	- -	- -	- -	- -
+ Interest & Dividends Payable	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other Payables & Accruals	3	3	3	3	3	3	3	3	4	3	4	4	4	4	4
+ ST Debt	- -	- -	- -	- -	- -	- -	- -	- -	1	3	1	1	1	1	1
+ ST Borrowings	- -	- -	- -	- -	- -	- -	- -	- -	- -	2	- -	- -	- -	- -	- -
+ ST Finance Leases	- -	- -	- -	- -	- -	- -	- -	- -	1	1	1	1	1	1	1
+ Other ST Liabilities	22	22	21	22	21	20	20	20	19	19	18	17	16	17	15
+ Deferred Revenue	22	22	21	22	21	20	20	20	19	19	18	17	16	17	15
+ Derivatives & Hedging	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Deferred Tax Liabilities	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Misc ST Liabilities	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Total Current Liabilities	27	27	27	26	26	25	25	25	27	28	24	23	22	24	23
+ LT Debt	- -	- -	- -	- -	- -	- -	- -	- -	11	7	6	5	4	2	1
+ LT Borrowings	- -	- -	- -	- -	- -	- -	- -	- -	2	- -	- -	- -	- -	- -	- -
+ LT Finance Leases	- -	- -	- -	- -	- -	- -	- -	- -	8	7	6	5	4	2	1
+ Other LT Liabilities	25	24	27	27	26	24	18	19	19	19	19	19	19	19	20
+ Accrued Liabilities	25	24	27	27	26	24	18	19	19	19	19	19	19	19	20
+ Pension Liabilities	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Deferred Revenue	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Deferred Tax Liabilities	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Derivatives & Hedging	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Misc LT Liabilities	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Total Noncurrent Liabilities	25	24	27	27	26	24	18	19	29	26	25	24	23	21	21
Total Liabilities	52	51	54	53	52	49	43	44	56	54	49	47	45	45	44
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Share Capital & APIC	2	2	2	2	2	2	2	2	2	2	2	2	2	2	2
+ Common Stock	1	1	1	1	1	1	1	1	1	1	1	1	1	1	1
+ Additional Paid in Capital	1	1	1	1	1	1	1	1	1	1	1	1	1	1	1
- Treasury Stock	1	2	2	2	3	4	4	5	6	7	10	15	15	16	17
+ Retained Earnings	32	32	33	35	36	39	45	49	57	73	88	96	104	113	123
+ Other Equity	- -	- -	- -	- -	- -	- -	1	2	- -	- -	- -	- -	- -	- -	- -
Equity Before Minority Interest	32	33	33	34	35	38	44	48	54	67	80	84	91	100	108
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Total Equity	32	33	33	34	35	38	44	48	54	67	80	84	91	100	108
Total Liabilities & Equity	84	84	87	87	87	87	87	92	110	121	129	131	136	145	152
Shares Outstanding	10	10	10	10	10	10	10	10	10	10	10	9	9	9	9
Number of Employees	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Capital Leases - Total	- -	- -	- -	- -	- -	- -	- -	- -	9	8	7	6	5	4	2
Net Debt	-12	-7	-6	-6	-13	-7	-6	-6	-3	-17	-30	-8	-4	-34	-24
Net Debt to Equity	-37.27	-20.74	-17.38	-17.06	-37.92	-17.32	-13.64	-13.66	-4.9	-25.13	-37.29	-9.07	-4.84	-34.19	-22.41
Tangible Common Equity Ratio	34.36	34.26	33.01	34.25	36.32	42.99	50.08	51.71	48.76	55.27	61.84	63.8	66.71	68.95	71.02
Current Ratio	0.7	0.61	0.68	0.72	0.76	1.05	1.07	1.24	1.51	1.83	2.58	2.84	3.19	3.38	3.92
Cash Conversion Cycle	-75.3	-54.55	-42.14	-34.85	-37.72	-29	-20.9	-28.14	-14.48	-1.94	-10.23	-13.46	-16.38	-23.63	-29.38

Cash Flow Statement (USD)

API ChatGPT

	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y	2026 Y
As of date	04/30/2012	04/30/2013	04/30/2014	04/30/2015	04/30/2016	04/30/2017	04/30/2018	04/30/2019	04/30/2020	04/30/2021	04/30/2022	04/30/2023	04/30/2024	04/30/2025	04/30/2026

+ Net Income	7	7	7	7	7	10	15	12	15	23	24	18	19	21	22
+ Depreciation & Amortization	1	2	2	3	4	5	1	- -	- -	1	1	1	1	1	1
+ Non-Cash Items	-2	-5	-6	-8	-9	-10	-7	-1	1	-7	-1	- -	-3	-2	-3
+ Stock-Based Compensation	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Deferred Income Taxes	4	1	- -	- -	-1	-2	-7	1	- -	1	- -	- -	- -	- -	1
+ Asset Impairment Charge	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other Non-Cash Adj	-6	-6	-7	-8	-8	-8	- -	-2	1	-7	-1	- -	-3	-2	-4
+ Chg in Non-Cash Work Cap	-4	-2	1	- -	- -	-1	1	- -	-3	-1	1	-1	- -	- -	-1
+ (Inc) Dec in Accts Receiv	1	- -	- -	- -	- -	- -	- -	- -	-3	- -	2	- -	1	- -	- -
+ (Inc) Dec in Inventories	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ (Inc) Dec in Prepaid Assets	-1	- -	- -	- -	- -	- -	- -	- -	- -	-1	- -	- -	1	- -	- -
+ Inc (Dec) in Accts Payable	-1	- -	1	-1	1	-2	1	- -	1	-1	- -	- -	- -	- -	- -
+ Inc (Dec) in Other	-3	-2	- -	1	-1	- -	- -	- -	-1	- -	-1	-1	-1	- -	-1
+ Net Cash From Disc Ops	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Cash from Operating Activities	2	1	3	1	2	4	10	11	14	16	25	18	18	20	19
+ Change in Fixed & Intang	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Disp in Fixed & Intang	- -	- -	- -	- -	- -	12	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Disp of Fixed Prod Assets	- -	- -	- -	- -	- -	12	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Disp of Intangible Assets	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Acq of Fixed & Intang	-3	- -	- -	- -	- -	-1	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Acq of Fixed Prod Assets	- -	- -	- -	- -	- -	-1	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Acq of Intangible Assets	-3	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Cash (Repurchase) of Equity	-1	- -	-1	- -	-1	-1	- -	-1	-1	-2	-2	-5	-1	- -	-1
+ Increase in Capital Stock	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Decrease in Capital Stock	-1	- -	-1	- -	-1	-1	- -	-1	-1	-2	-2	-5	-1	- -	-1
+ Net Change in LT Investment	9	-3	-3	-1	6	-12	-1	-3	-9	8	-3	-26	-10	21	-15
+ Dec in LT Investment	11	- -	- -	- -	10	1	4	8	13	23	15	15	38	47	18
+ Inc in LT Investment	-2	-3	-3	-1	-4	-13	-4	-11	-22	-16	-18	-41	-48	-25	-33
+ Net Cash From Acq & Div	- -	- -	- -	- -	- -	-8	-9	-9	- -	- -	- -	- -	- -	- -	- -
+ Cash from Divestitures	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Cash for Acq of Subs	- -	- -	- -	- -	- -	-8	-9	-9	- -	- -	- -	- -	- -	- -	- -
+ Cash for JVs	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other Investing Activities	6	3	5	5	6	7	9	9	- -	- -	- -	- -	- -	- -	- -
+ Net Cash From Disc Ops	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Cash from Investing Activities	11	- -	2	5	12	-3	-1	-3	-9	7	-3	-26	-10	21	-15
+ Dividends Paid	-7	-6	-6	-6	-6	-7	-9	-7	-8	-8	-8	-9	-11	-11	-12
+ Net Cash From Debt	- -	- -	- -	- -	- -	- -	- -	- -	2	- -	- -	- -	- -	- -	- -
+ Cash From Debt	- -	- -	- -	- -	- -	- -	- -	- -	2	- -	- -	- -	- -	- -	- -
+ Repayments of Debt	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other Financing Activities	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Net Cash From Disc Ops	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Cash from Financing Activities	-8	-6	-6	-6	-7	-7	-9	-8	-7	-10	-11	-14	-11	-12	-13
Effect of Foreign Exchange Rates	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Net Changes in Cash	5	-5	-1	- -	7	-6	-1	1	-2	14	10	-22	-3	30	-10
EBITDA	6	6	5	5	6	4	4	6	9	9	12	13	11	7	5
EBITDA Margin (%)	16.56	15.83	12.62	14.4	16.49	11.45	10.31	15.94	23.22	21.86	29.95	32.29	28.14	20.68	15.92
Free Cash Flow	-1	1	3	1	2	3	9	11	14	16	25	18	18	20	19
Net Cash Paid for Acquisitions	- -	- -	- -	- -	- -	8	9	9	- -	- -	- -	- -	- -	- -	- -
Free Cash Flow to Firm	-1	1	3	1	2	3	- -	11	14	16	25	18	18	20	19
Free Cash Flow to Equity	2	1	3	1	2	14	9	11	16	16	25	18	18	20	19
Free Cash Flow per Basic Share	-0.11	0.08	0.33	0.13	0.18	0.28	0.98	1.19	1.42	1.71	2.58	1.92	1.9	2.13	- -
Price/Free Cash Flow	20.79	61.75	38.85	93.06	71.86	31.99	18.32	19.49	21.74	17.82	25.34	23.79	19.02	18.86	- -
Cash Flow to Net Income	0.34	0.18	0.52	0.19	0.27	0.39	0.67	0.96	0.92	0.7	1.03	1.01	0.94	0.98	0.86
Capital Expenditures	-3	- -	- -	- -	- -	-1	- -	- -	- -	- -	- -	- -	- -	- -	- -