Value Line, Inc. Financial Ratios — VALU Stock

Profitability (USD)

	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

Return on Common Equity (%)	141.35	21.22	20.07	20.05	20.9	20.22	27.03	34.24	25.15	27.68	35.31	29.38	19.47	18.81	18.84
Return on Assets (%)	51.13	8.04	7.85	7.91	8.37	8.38	11.97	16.99	13.45	14.83	20.17	19.07	13.91	14.24	14.75
Return on Capital (%)	141.35	21.22	20.07	20.05	20.9	20.22	27.03	- -	25.15	24.96	30.15	26.42	18.15	17.84	18.14
Return on Invested Capital (%)	27.13	9.93	7.92	4.99	4.89	3.94	-1.22	- -	8.74	11.54	8.04	10.19	9.85	7.44	4.52
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
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
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
Incremental Operating Margin (%)	-469.62	57.71	158.39	-329.74	12.62	53.12	- -	250.08	730.33	90.97	-1,672.04	2,454.89	-80.72	105.48	131.06
Pretax Margin (%)	126.29	30.86	29.31	28.01	29.54	28.97	44.79	33.17	44.99	51.24	74.96	75.6	59.89	67.19	78.51
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
Net Income to Common 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
Effective Tax Rate (%)	38.53	38.71	37	33.5	30.52	27.15	33.05	- -	26.38	27.64	23.11	22.25	24	24.5	24.89
Dvd Payout Ratio (%)	63.41	107.61	89.67	87.31	80.75	84.58	63.82	60.58	61.3	51.69	34.66	35.28	52.42	55.54	54.64
Sustainable Growth Rate (%)	51.73	-1.61	2.07	2.55	4.02	3.12	9.78	13.5	9.73	13.37	23.07	19.02	9.26	8.36	8.54

Credit (USD)

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	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 Debt	- -	- -	- -	- -	- -	- -	- -	- -	- -	12	11	7	6	5	4
ST Debt	- -	- -	- -	- -	- -	- -	- -	- -	- -	1	3	1	1	1	1
LT Debt	- -	- -	- -	- -	- -	- -	- -	- -	- -	11	7	6	5	4	2
Total Debt/EBITDA	- -	- -	- -	- -	- -	- -	- -	- -	- -	1.26	1.22	0.61	0.48	0.45	0.49
Net Debt/EBITDA	-0.05	-1.99	-1.21	-1.26	-1.15	-2.3	-1.66	-1.61	-1.12	-0.28	-1.91	-2.45	-0.59	-0.42	-4.7
Total Debt/EBIT	- -	- -	- -	- -	- -	- -	- -	- -	- -	1.29	1.43	0.68	0.53	0.52	0.6
Net Debt/EBIT	-0.05	-2.26	-1.66	-2.31	-2.45	-6.98	9.88	-2.31	-1.2	-0.29	-2.23	-2.75	-0.66	-0.48	-5.69
EBITDA to Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EBITDA-CapEx/Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EBIT to Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Common Equity/Total Assets	37.18	38.67	39.5	39.35	40.71	42.22	46.34	52.89	54.04	53.2	60.68	68.85	73.99	77.37	79.15
Long-Term Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	19.85	10.99	7.7	5.72	3.94	2.28
Long-Term Debt/Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	15.16	8.74	6.38	4.64	3.25	1.93
Long-Term Debt/Total Assets (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	9.69	6.08	4.76	3.65	2.63	1.57
Total Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	21.94	16.1	9.25	7.32	5.27	3.59
Total Debt/Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	16.75	12.8	7.67	5.94	4.35	3.03
Total Debt/Total Assets (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	10.71	8.9	5.72	4.68	3.52	2.48
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
Net Debt/Capital (%)	-2.01	-58.5	-25.84	-20.38	-19.77	-56.07	-19.5	-14.87	-15.06	-4.02	-25.86	-44.79	-7.95	-4.16	-40.62
EBITDA	13	6	6	5	5	6	4	4	6	9	9	12	13	11	7
EBITDA-CapEx	11	3	5	4	5	5	3	3	6	9	9	12	13	11	7
Operating Income (Loss)	12	5	4	3	2	2	-1	3	5	9	8	11	11	9	6

Liquidity (USD)

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	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

Cash Ratio	0.62	0.59	0.49	0.55	0.59	0.64	0.94	0.96	1.12	1.27	1.62	2.43	2.67	3.07	3.27
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
Quick Ratio	0.69	0.65	0.54	0.61	0.65	0.69	0.99	1.02	1.18	1.46	1.79	2.53	2.77	3.14	3.33
CFO/Avg Current Liab	0.33	0.08	0.04	0.13	0.05	0.08	0.16	0.4	0.46	0.53	0.6	0.95	0.77	0.79	0.88
Common Equity/Total Assets	37.18	38.67	39.5	39.35	40.71	42.22	46.34	52.89	54.04	53.2	60.68	68.85	73.99	77.37	79.15
Long-Term Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	19.85	10.99	7.7	5.72	3.94	2.28
Long-Term Debt/Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	15.16	8.74	6.38	4.64	3.25	1.93
Long-Term Debt/Total Assets (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	9.69	6.08	4.76	3.65	2.63	1.57
Total Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	21.94	16.1	9.25	7.32	5.27	3.59
Total Debt/Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	16.75	12.8	7.67	5.94	4.35	3.03
Total Debt/Total Assets (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	10.71	8.9	5.72	4.68	3.52	2.48
CFO/Total Liabilities	19.54	4.56	2.27	6.51	2.66	3.86	8.26	22.91	25.97	24.46	30.32	50.2	38.35	39.64	45.13
CFO/CapEx	5.59	0.69	3.53	16.93	11.72	8.83	3.16	24.28	1,044.91	6,872.5	497.27	2,240.55	605.93	1,195.47	113.72
Altman's Z-Score	3.01	2.51	2.13	2.61	2.64	2.87	3.12	3.88	4.45	4.71	4.86	9.53	7.49	6.53	7.1

Working Capital (USD)

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	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

Accounts Receivable Turnover	29.68	29.28	32.88	29.25	27.17	25.95	30.43	34.71	28.4	13.56	9.59	14.31	20.89	21.83	26.61
Days Sales Outstanding	12.3	12.47	11.1	12.48	13.43	14.07	11.99	10.52	12.85	26.91	38.06	25.5	17.48	16.72	13.72
Inventory Turnover	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Days Inventory Outstanding	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Accounts Payable Turnover	3.73	4.16	5.56	6.68	7.56	7.05	8.9	11.62	8.9	8.82	9.13	10.22	11.8	11.03	9.77
Accounts Payable Turnover Days	97.89	87.76	65.65	54.62	48.28	51.79	41	31.42	40.99	41.39	39.99	35.72	30.93	33.09	37.35
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
Inventory to Cash Days	12.3	12.47	11.1	12.48	13.43	14.07	11.99	10.52	12.85	26.91	38.06	25.5	17.48	16.72	13.72
Inventories	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Raw Materials	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Work In Process	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Finished Goods	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Other Inventory	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -

Enterprise Value (USD)

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	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

Market Capitalization	140	121	93	143	142	160	170	189	224	299	293	625	433	341	385
- Cash & Cash Equivalents	1	12	7	6	6	13	7	6	6	5	19	30	8	4	34
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Total Debt	- -	- -	- -	- -	- -	- -	- -	- -	- -	12	11	7	6	5	4
Enterprise Value	120	105	79	128	127	144	147	165	196	276	259	574	377	278	311
Total Capital	33	33	33	34	36	37	40	46	50	70	84	96	103	110	118
Total Debt/Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	16.75	12.8	7.67	5.94	4.35	3.03
Total Debt / EV	- -	- -	- -	- -	- -	- -	- -	- -	- -	0.04	0.04	0.01	0.02	0.02	0.01
EV/Sales	2.47	2.86	2.21	3.54	3.56	4.16	4.25	4.61	5.4	6.86	6.4	14.17	9.5	7.41	8.88
EV/EBITDA	9.32	17.29	13.93	28.01	24.75	25.2	37.08	44.69	33.89	29.55	29.28	47.33	29.43	26.33	42.91
EV/EBIT	9.77	19.64	19.18	51.36	52.77	76.36	- -	64.24	36.18	30.41	34.31	53.19	32.89	30.38	52.02
EV/Cash Flow to Firm	11.27	44.12	67.67	36.83	89.98	71.64	36.37	16.68	17.04	20.11	15.75	23.31	20.75	15.49	15.38
EV/Free Cash Flow to Firm	9.56	18.05	52.73	34.78	82.9	64.35	27.64	16.02	17.02	20.11	15.72	23.3	20.72	15.48	15.25
Diluted Market Cap	140	121	93	143	142	160	170	189	224	299	293	625	433	341	385
Diluted Enterprise Value	139	109	86	138	136	147	163	183	218	306	285	603	432	342	355
EV per Share	12.04	10.57	7.99	13.05	12.9	14.68	15.1	17.03	20.23	28.66	26.94	60.18	39.89	29.46	33.06
TTM Sales	49	37	36	36	36	35	35	36	36	40	40	41	40	37	35
TTM EBITDA	13	6	6	5	5	6	4	4	6	9	9	12	13	11	7
TTM Operating Income	12	5	4	3	2	2	-1	3	5	9	8	11	11	9	6
TTM Cash Flow to Firm	11	2	1	3	1	2	4	10	11	14	16	25	18	18	20
TTM Free Cash Flow to Firm	13	6	1	4	2	2	5	10	12	14	16	25	18	18	20

Multiples (USD)

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	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

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
EV/EBIT	9.77	19.64	19.18	51.36	52.77	76.36	- -	64.24	36.18	30.41	34.31	53.19	32.89	30.38	52.02
Enterprise Value	120	105	79	128	127	144	147	165	196	276	259	574	377	278	311
Low Price	12	9.95	8.4	8.02	12.86	9.93	14.05	13.26	17.12	18.4	20.46	28.6	42.02	32.07	32.94
EV/Sales	2.47	2.86	2.21	3.54	3.56	4.16	4.25	4.61	5.4	6.86	6.4	14.17	9.5	7.41	8.88
EV/EBITDA	9.32	17.29	13.93	28.01	24.75	25.2	37.08	44.69	33.89	29.55	29.28	47.33	29.43	26.33	42.91
Price/Earnings	3.7	17.44	13.98	21.2	19.49	21.99	16.39	12.83	18.67	20	12.59	26.23	23.97	17.95	18.62
Price/Earnings Average	4.05	17.3	15.59	15.7	20.88	19.5	16.69	11.97	18.46	17.47	11.61	17.57	31.48	22.24	20.03
Price/Earnings High	5.88	20.73	20.45	23.55	23.91	26.46	23.68	14.87	24.71	23.63	14.82	36.75	61.98	30.79	26.26
Price/Earnings Low	3.17	14.26	12.55	11.66	17.31	13.32	13.18	8.73	13.81	11.88	8.43	11.46	22	15.9	15
Price/Book Value	4.28	3.7	2.78	4.2	3.99	4.39	4.23	4.12	4.52	5.12	3.99	7.05	4.47	3.24	3.37
Price/Book Value Average	4.68	3.67	3.1	3.11	4.28	3.89	4.3	3.84	4.47	4.47	3.68	4.72	5.86	4.02	3.62
Price/Book Value High	6.8	4.4	4.06	4.66	4.9	5.28	6.11	4.77	5.98	6.05	4.69	9.88	11.55	5.56	4.75
Price/Book Value Low	3.67	3.03	2.49	2.31	3.55	2.66	3.4	2.8	3.34	3.04	2.67	3.08	4.1	2.87	2.71
Price/Tangible Book Value	4.49	4.43	3.46	5.43	5.15	5.41	4.61	4.36	4.73	5.59	4.38	7.85	5.19	3.76	3.87
Price/Tangible Book Value Average	4.91	4.4	3.86	4.03	5.52	4.8	4.69	4.07	4.68	4.88	4.04	5.26	6.81	4.67	4.16
Price/Tangible Book Value High	7.13	5.27	5.06	6.04	6.32	6.51	6.66	5.05	6.26	6.6	5.16	11	13.41	6.46	5.45
Price/Tangible Book Value Low	3.85	3.62	3.1	2.99	4.57	3.28	3.71	2.97	3.5	3.32	2.94	3.43	4.76	3.34	3.11
Price/Sales	2.87	3.3	2.58	3.95	4	4.64	4.92	5.27	6.18	7.42	7.26	15.42	10.91	9.1	10.98
Price/Sales Average	3.14	3.27	2.88	2.93	4.29	4.12	5	4.92	6.12	6.48	6.69	10.33	14.33	11.28	11.81
Price/Sales High	4.56	3.92	3.78	4.39	4.91	5.58	7.1	6.11	8.18	8.76	8.54	21.6	28.21	15.62	15.48
Price/Sales Low	2.46	2.7	2.32	2.17	3.55	2.81	3.95	3.59	4.57	4.4	4.86	6.74	10.01	8.07	8.84
Price/Cash Flow	13.1	50.82	79.25	41.14	101	80	42.11	19.08	19.5	21.74	17.86	25.35	23.83	19.03	19.03
Price/Cash Flow Average	14.34	50.43	88.33	30.48	108.2	70.94	42.86	17.81	19.29	19	16.48	16.98	31.29	23.59	20.46
Price/Cash Flow High	20.83	60.43	115.91	45.71	123.94	96.25	60.82	22.12	25.81	25.69	21.02	35.52	61.61	32.65	26.83
Price/Cash Flow Low	11.23	41.55	71.12	22.63	89.7	48.47	33.84	12.99	14.42	12.91	11.97	11.08	21.86	16.86	15.32
Price/Free Cash Flow Average	12.16	20.64	68.83	28.78	99.69	63.72	32.57	17.11	19.27	18.99	16.44	16.97	31.23	23.57	20.29
Price/Free Cash Flow High	17.67	24.72	90.31	43.16	114.2	86.46	46.21	21.24	25.79	25.68	20.98	35.5	61.51	32.62	26.6
Price/Free Cash Flow Low	9.53	17	55.41	21.37	82.65	43.54	25.71	12.47	14.41	12.91	11.94	11.07	21.83	16.85	15.19
EV/Sales Average	3.13	2.94	2.69	2.77	4.12	3.74	4.81	4.75	5.94	6.65	6.49	9.77	14.29	11.29	10.94
EV/Sales High	4.55	3.59	3.59	4.23	4.74	5.2	6.91	5.94	8	8.93	8.33	21.05	28.18	15.63	14.62
EV/Sales Low	2.45	2.37	2.13	2.01	3.39	2.43	3.76	3.42	4.39	4.57	4.65	6.18	9.98	8.08	7.97
EV/EBITDA Average	11.81	17.78	16.98	21.91	28.62	22.65	42.04	46.12	37.24	28.63	29.68	32.64	44.25	40.13	52.89
EV/EBITDA High	17.18	21.7	22.66	33.49	32.95	31.56	60.35	57.66	50.21	38.46	38.13	70.29	87.25	55.53	70.66
EV/EBITDA Low	9.24	14.3	13.44	15.94	23.53	14.75	32.85	33.2	27.56	19.7	21.29	20.65	30.89	28.7	38.55
EV/EBIT Average	12.38	20.19	23.38	40.18	61.01	68.64	-250.66	66.3	39.76	29.47	34.77	36.68	49.46	46.31	64.12
EV/EBIT High	18.01	24.64	31.2	61.42	70.24	95.62	-359.82	82.88	53.61	39.59	44.67	78.99	97.51	64.09	85.66
EV/EBIT Low	9.69	16.24	18.5	29.24	50.16	44.69	-195.84	47.72	29.43	20.27	24.95	23.21	34.52	33.12	46.73
Last Price	13.99	12.17	9.36	14.58	14.48	16.39	17.48	19.48	23.15	30.98	30.54	65.47	45.8	36.2	40.9
High Price	22.25	14.47	13.69	16.2	17.77	19.72	25.25	22.58	30.64	36.6	35.95	91.72	118.4	62.09	57.68
Enterprise Value Average	152	108	96	100	146	129	166	171	215	268	262	396	567	423	384
Enterprise Value High	221	132	129	154	169	180	239	213	290	360	337	853	1,118	586	513
Enterprise Value Low	119	87	76	73	120	84	130	123	159	184	188	251	396	303	280

Shares Outstanding	10	10	10	10	10	10	10	10	10	10	10	10	9	9	9
Diluted Weighted Avg Shares	10	10	10	10	10	10	10	10	10	10	10	10	9	9	9
Basic Weighted Avg Shares	10	10	10	10	10	10	10	10	10	10	10	10	9	9	9
Revenue per Share	4.88	3.69	3.62	3.69	3.62	3.53	3.56	3.7	3.74	4.18	4.21	4.25	4.2	3.98	3.73
EBITDA per Share	1.29	0.61	0.57	0.47	0.52	0.58	0.41	0.38	0.6	0.97	0.92	1.27	1.36	1.12	0.77
Operating Income per Share	1.23	0.54	0.42	0.25	0.24	0.19	-0.07	0.27	0.56	0.94	0.79	1.13	1.21	0.97	0.64
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 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
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
Cash Flow per Share	1.07	0.24	0.12	0.35	0.14	0.2	0.42	1.02	1.19	1.42	1.71	2.58	1.92	1.9	2.15
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
Cash & Equivalents per Share	1.95	1.6	1.37	1.53	1.58	1.71	2.38	2.45	2.92	3.54	4.73	6.06	6.56	7.25	8.22
Book Value per Share	3.27	3.29	3.37	3.47	3.63	3.73	4.13	4.73	5.12	6.05	7.66	9.29	10.25	11.16	12.15
Tangible Book Value per Share	3.12	2.75	2.71	2.68	2.81	3.03	3.79	4.47	4.89	5.54	6.97	8.34	8.83	9.62	10.58

Value Line, Inc.

Profitability (USD)

Credit (USD)

Liquidity (USD)

Working Capital (USD)

Enterprise Value (USD)

Multiples (USD)

Per Share Data Items (USD)