Value Line, Inc.

VALU

VALUValue Line, Inc. US flag

NASDAQ Capital Market

34.06

USD

+0.01

- -

319.73MMarket Cap

Income Statement (USD)

MCP API Chat

	2011 Y	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
As of date	04/30/2011	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

Sales/Revenue/Turnover	49	37	36	36	36	35	35	36	36	40	40	41	40	37	35
+ Sales & Services Revenue	49	37	36	36	36	35	35	36	36	40	40	41	40	37	35
- Cost of Revenue	17	15	15	16	16	16	17	18	18	18	19	17	15	15	14
+ Cost of Goods & Services	17	15	15	16	16	16	17	18	18	18	19	17	15	15	14
Gross Profit	31	22	21	20	20	19	17	17	18	22	22	23	24	23	21
+ Other Operating Income	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
- Operating Expenses	19	16	17	17	17	17	18	15	13	13	14	12	13	13	15
+ Selling, General & Admin	21	16	17	17	17	17	18	15	13	13	14	12	13	13	15
+ Research & Development	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other Operating Expense	-2	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Operating Income (Loss)	12	5	4	3	2	2	-1	3	5	9	8	11	11	9	6
- Non-Operating (Income) Loss	-49	-6	-6	-8	-8	-8	-16	-9	-11	-12	-23	-20	-12	-16	-22
+ Interest Expense, Net	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	-1	-2	-2
+ Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
- Interest Income	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	1	2	2
+ Other Non-Op (Income) Loss	-49	-6	-6	-8	-8	-8	-16	-9	-11	-11	-23	-20	-12	-14	-19
Pretax Income	61	11	11	10	10	10	15	12	16	21	30	31	24	25	28
- Income Tax Expense (Benefit)	24	4	4	3	3	3	5	-3	4	6	7	7	6	6	7
- (Income) Loss from Affiliates	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Income (Loss) from Cont Ops	38	7	7	7	7	7	10	15	12	15	23	24	18	19	21
- Net Extraordinary Losses (Gains)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Discontinued Operations	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Extraord. & Accounting Changes	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Income (Loss) Incl. MI	38	7	7	7	7	7	10	15	12	15	23	24	18	19	21
- Minority Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Net Income, GAAP	38	7	7	7	7	7	10	15	12	15	23	24	18	19	21
- Preferred Dividends	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
- Other Adjustments	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Net Income Avail to Common, GAAP	38	7	7	7	7	7	10	15	12	15	23	24	18	19	21
EBIT	12	5	4	3	2	2	-1	3	5	9	8	11	11	9	6
EBITDA	13	6	6	5	5	6	4	4	6	9	9	12	13	11	7
EBITDA Margin (%)	26.49	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
EBITA	12	5	4	3	2	2	-1	3	5	9	8	11	11	9	6
Gross Margin (%)	64.57	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
Operating Margin (%)	25.27	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
Profit Margin (%)	77.63	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
Sales per Employee	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Dividend per Share	2.4	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	1	2	2	3	4	5	1	- -	- -	1	1	1	1	1
Basic Weighted Avg Shares	10	10	10	10	10	10	10	10	10	10	10	10	9	9	9
Basic EPS, GAAP	3.79	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	3.79	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	10	9	9	9
Diluted EPS, GAAP	3.79	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	3.79	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)

MCP API Chat

	2011 Y	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
As of date	04/30/2011	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

Total Current Assets	26	19	17	18	19	20	26	27	31	41	51	61	66	71	80
+ Cash, Cash Equivalents & STI	19	16	14	15	16	17	23	24	28	34	45	58	62	68	77
+ Cash & Cash Equivalents	1	12	7	6	6	13	7	6	6	5	19	30	8	4	34
+ ST Investments	19	4	7	9	10	4	17	18	22	29	26	28	54	64	43
+ Accounts & Notes Receiv	2	2	1	1	2	1	1	2	2	5	5	2	3	2	1
+ Accounts Receivable, Net	2	1	1	1	1	1	1	1	2	4	4	2	2	1	1
+ Notes Receivable, Net	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Loans Receivable, Net	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other Receivable, Net	1	1	- -	- -	- -	- -	- -	- -	- -	1	1	1	- -	- -	- -
+ Inventories	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Raw Materials	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Work In Process	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Finished Goods	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Inventory Adjustments	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other Inventory	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other ST Assets	4	2	2	2	2	2	2	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	62	65	68	69	69	67	61	60	60	69	70	67	65	65	65
+ Property, Plant & Equip, Net	4	4	4	4	4	4	1	1	1	10	8	7	6	4	3
+ Property, Plant & Equip	19	19	19	11	10	10	5	5	5	14	13	12	10	7	6
- Accumulated Depreciation	15	15	15	7	6	6	3	4	4	4	4	4	5	3	3
+ LT Investments & Receivables	56	56	58	58	58	58	58	58	59	59	61	60	59	60	61
+ LT Investments	56	56	58	58	58	58	58	58	59	59	61	60	59	60	61
+ LT Receivables	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other LT Assets	2	5	6	7	7	5	1	1	1	1	1	- -	- -	- -	- -
+ Total Intangible Assets	2	5	6	7	7	5	1	- -	- -	- -	- -	- -	- -	- -	- -
+ Goodwill	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other Intangible Assets	2	5	6	7	7	5	1	- -	- -	- -	- -	- -	- -	- -	- -
+ LT Deferred Tax Assets	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ LT Derivative & Hedging Assets	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Misc LT Assets	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Total Assets	88	84	84	87	87	87	87	87	92	110	121	129	131	136	145
+ Payables & Accruals	8	6	5	6	5	6	4	5	5	7	5	5	5	5	6
+ Accounts Payable	4	3	2	2	2	3	1	2	2	2	2	1	1	1	2
+ Accrued Taxes	- -	- -	- -	- -	- -	- -	- -	- -	- -	1	- -	- -	- -	- -	- -
+ Interest & Dividends Payable	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other Payables & Accruals	3	3	3	3	3	3	3	3	3	4	3	4	4	4	4
+ ST Debt	- -	- -	- -	- -	- -	- -	- -	- -	- -	1	3	1	1	1	1
+ ST Borrowings	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	2	- -	- -	- -	- -
+ ST Finance Leases	- -	- -	- -	- -	- -	- -	- -	- -	- -	1	1	1	1	1	1
+ Other ST Liabilities	24	22	22	21	22	21	20	20	20	19	19	18	17	16	17
+ Deferred Revenue	22	22	22	21	22	21	20	20	20	19	19	18	17	16	17
+ Derivatives & Hedging	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Deferred Tax Liabilities	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Misc ST Liabilities	1	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Total Current Liabilities	31	27	27	27	26	26	25	25	25	27	28	24	23	22	24
+ LT Debt	- -	- -	- -	- -	- -	- -	- -	- -	- -	11	7	6	5	4	2
+ LT Borrowings	- -	- -	- -	- -	- -	- -	- -	- -	- -	2	- -	- -	- -	- -	- -
+ LT Finance Leases	- -	- -	- -	- -	- -	- -	- -	- -	- -	8	7	6	5	4	2
+ Other LT Liabilities	23	25	24	27	27	26	24	18	19	19	19	19	19	19	19
+ Accrued Liabilities	23	25	24	27	27	26	24	18	19	19	19	19	19	19	19
+ Pension Liabilities	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Deferred Revenue	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Deferred Tax Liabilities	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Derivatives & Hedging	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Misc LT Liabilities	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Total Noncurrent Liabilities	23	25	24	27	27	26	24	18	19	29	26	25	24	23	21
Total Liabilities	55	52	51	54	53	52	49	43	44	56	54	49	47	45	45
+ 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
+ Retained Earnings	32	32	32	33	35	36	39	45	49	57	73	88	96	104	113
+ Other Equity	- -	- -	- -	- -	- -	- -	- -	1	2	- -	- -	- -	- -	- -	- -
Equity Before Minority Interest	33	32	33	33	34	35	38	44	48	54	67	80	84	91	100
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Total Equity	33	32	33	33	34	35	38	44	48	54	67	80	84	91	100
Total Liabilities & Equity	88	84	84	87	87	87	87	87	92	110	121	129	131	136	145
Shares Outstanding	10	10	10	10	10	10	10	10	10	10	10	10	9	9	9
Number of Employees	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Capital Leases - Total	- -	- -	- -	- -	- -	- -	- -	- -	- -	9	8	7	6	5	4
Net Debt	-1	-12	-7	-6	-6	-13	-7	-6	-6	-3	-17	-30	-8	-4	-34
Net Debt to Equity	-1.94	-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
Tangible Common Equity Ratio	36.33	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
Current Ratio	0.82	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
Cash Conversion Cycle	-85.59	-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

Cash Flow Statement (USD)

MCP API Chat

	2011 Y	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
As of date	04/30/2011	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

+ Net Income	38	7	7	7	7	7	10	15	12	15	23	24	18	19	21
+ Depreciation & Amortization	1	1	2	2	3	4	5	1	- -	- -	1	1	1	1	1
+ Non-Cash Items	-26	-2	-5	-6	-8	-9	-10	-7	-1	1	-7	-1	- -	-3	-2
+ Stock-Based Compensation	2	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Deferred Income Taxes	24	4	1	- -	- -	-1	-2	-7	1	- -	1	- -	- -	- -	- -
+ Asset Impairment Charge	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other Non-Cash Adj	-52	-6	-6	-7	-8	-8	-8	- -	-2	1	-7	-1	- -	-3	-2
+ Chg in Non-Cash Work Cap	-1	-4	-2	1	- -	- -	-1	1	- -	-3	-1	1	-1	- -	- -
+ (Inc) Dec in Accts Receiv	1	1	- -	- -	- -	- -	- -	- -	- -	-3	- -	2	- -	1	- -
+ (Inc) Dec in Inventories	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ (Inc) Dec in Prepaid Assets	2	-1	- -	- -	- -	- -	- -	- -	- -	- -	-1	- -	- -	1	- -
+ Inc (Dec) in Accts Payable	-2	-1	- -	1	-1	1	-2	1	- -	1	-1	- -	- -	- -	- -
+ Inc (Dec) in Other	-3	-3	-2	- -	1	-1	- -	- -	- -	-1	- -	-1	-1	-1	- -
+ Net Cash From Disc Ops	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Cash from Operating Activities	11	2	1	3	1	2	4	10	11	14	16	25	18	18	20
+ Change in Fixed & Intang	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Disp in Fixed & Intang	- -	- -	- -	- -	- -	- -	12	- -	- -	- -	- -	- -	- -	- -	- -
+ Disp of Fixed Prod Assets	- -	- -	- -	- -	- -	- -	12	- -	- -	- -	- -	- -	- -	- -	- -
+ Disp of Intangible Assets	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Acq of Fixed & Intang	-2	-3	- -	- -	- -	- -	-1	- -	- -	- -	- -	- -	- -	- -	- -
+ Acq of Fixed Prod Assets	- -	- -	- -	- -	- -	- -	-1	- -	- -	- -	- -	- -	- -	- -	- -
+ Acq of Intangible Assets	-2	-3	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Cash (Repurchase) of Equity	- -	-1	- -	-1	- -	-1	-1	- -	-1	-1	-2	-2	-5	-1	- -
+ Increase in Capital Stock	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Decrease in Capital Stock	- -	-1	- -	-1	- -	-1	-1	- -	-1	-1	-2	-2	-5	-1	- -
+ Net Change in LT Investment	9	9	-3	-3	-1	6	-12	-1	-3	-9	8	-3	-26	-10	21
+ Dec in LT Investment	38	11	- -	- -	- -	10	1	4	8	13	23	15	15	38	47
+ Inc in LT Investment	-29	-2	-3	-3	-1	-4	-13	-4	-11	-22	-16	-18	-41	-48	-25
+ Net Cash From Acq & Div	-5	- -	- -	- -	- -	- -	-8	-9	-9	- -	- -	- -	- -	- -	- -
+ Cash from Divestitures	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Cash for Acq of Subs	-5	- -	- -	- -	- -	- -	-8	-9	-9	- -	- -	- -	- -	- -	- -
+ Cash for JVs	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other Investing Activities	2	6	3	5	5	6	7	9	9	- -	- -	- -	- -	- -	- -
+ Net Cash From Disc Ops	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Cash from Investing Activities	4	11	- -	2	5	12	-3	-1	-3	-9	7	-3	-26	-10	21
+ Dividends Paid	-24	-7	-6	-6	-6	-6	-7	-9	-7	-8	-8	-8	-9	-11	-11
+ Net Cash From Debt	- -	- -	- -	- -	- -	- -	- -	- -	- -	2	- -	- -	- -	- -	- -
+ Cash From Debt	- -	- -	- -	- -	- -	- -	- -	- -	- -	2	- -	- -	- -	- -	- -
+ Repayments of Debt	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other Financing Activities	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Net Cash From Disc Ops	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Cash from Financing Activities	-24	-8	-6	-6	-6	-7	-7	-9	-8	-7	-10	-11	-14	-11	-12
Effect of Foreign Exchange Rates	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Net Changes in Cash	-10	5	-5	-1	- -	7	-6	-1	1	-2	14	10	-22	-3	30
EBITDA	13	6	6	5	5	6	4	4	6	9	9	12	13	11	7
EBITDA Margin (%)	26.49	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
Free Cash Flow	9	-1	1	3	1	2	3	9	11	14	16	25	18	18	20
Net Cash Paid for Acquisitions	5	- -	- -	- -	- -	- -	8	9	9	- -	- -	- -	- -	- -	- -
Free Cash Flow to Firm	9	-1	1	3	1	2	3	- -	11	14	16	25	18	18	20
Free Cash Flow to Equity	11	2	1	3	1	2	14	9	11	16	16	25	18	18	20
Free Cash Flow per Basic Share	0.88	-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	11.11	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	0.28	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
Capital Expenditures	-2	-3	- -	- -	- -	- -	-1	- -	- -	- -	- -	- -	- -	- -	- -