Value Line, Inc. Financial Ratios — VALU Stock

Profitability (USD)

	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

Return on Common Equity (%)	21.12	20.27	20.42	21.53	21.12	28.62	36.21	26.37	29.57	38.62	32.49	22.13	21.8	21.72	20.84
Return on Assets (%)	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	14.59
Return on Capital (%)	21.12	20.27	20.42	21.53	21.12	28.62	- -	26.37	26.49	32.54	28.91	20.44	20.52	20.81	20.27
Return on Invested Capital (%)	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	2.77
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
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
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
Incremental Operating Margin (%)	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	119.73
Pretax Margin (%)	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	87.99
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
Net Income to Common 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
Effective Tax Rate (%)	38.71	37	33.5	30.52	27.15	33.05	- -	26.38	27.64	23.11	22.25	24	24.5	24.89	26.5
Dvd Payout Ratio (%)	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	56.52
Sustainable Growth Rate (%)	-1.61	2.09	2.59	4.15	3.26	10.35	14.27	10.21	14.29	25.24	21.02	10.53	9.69	9.85	9.06

Credit (USD)

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	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 Debt	- -	- -	- -	- -	- -	- -	- -	- -	12	11	7	6	5	4	2
ST Debt	- -	- -	- -	- -	- -	- -	- -	- -	1	3	1	1	1	1	1
LT Debt	- -	- -	- -	- -	- -	- -	- -	- -	11	7	6	5	4	2	1
Total Debt/EBITDA	- -	- -	- -	- -	- -	- -	- -	- -	1.26	1.22	0.61	0.48	0.45	0.49	0.43
Net Debt/EBITDA	-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	-4.54
Total Debt/EBIT	- -	- -	- -	- -	- -	- -	- -	- -	1.29	1.43	0.68	0.53	0.52	0.6	0.56
Net Debt/EBIT	-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	-6
EBITDA to Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EBITDA-CapEx/Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EBIT to Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Common Equity/Total Assets	38.3	39.11	38.33	39.39	40	43.65	50.17	51.78	48.79	55.32	61.86	63.84	66.74	68.97	71.02
Long-Term Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	19.85	10.99	7.7	5.72	3.94	2.28	0.8
Long-Term Debt/Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	16.28	9.47	7.04	5.33	3.74	2.2	0.79
Long-Term Debt/Total Assets (%)	- -	- -	- -	- -	- -	- -	- -	- -	9.69	6.08	4.76	3.65	2.63	1.57	0.57
Total Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	21.94	16.1	9.25	7.32	5.27	3.59	2.11
Total Debt/Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	17.99	13.86	8.47	6.82	5.01	3.47	2.06
Total Debt/Total Assets (%)	- -	- -	- -	- -	- -	- -	- -	- -	10.71	8.9	5.72	4.68	3.52	2.48	1.5
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
Net Debt/Capital (%)	-59.4	-26.16	-21.04	-20.56	-61.1	-20.95	-15.8	-15.82	-4.35	-28.72	-51.83	-9.23	-4.81	-49.26	-28.12
EBITDA	6	6	5	5	6	4	4	6	9	9	12	13	11	7	5
EBITDA-CapEx	3	5	4	5	5	3	3	6	9	9	12	13	11	7	5
Operating Income (Loss)	5	4	3	2	2	-1	3	5	9	8	11	11	9	6	4

Liquidity (USD)

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	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

Cash Ratio	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	3.8
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
Quick Ratio	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	3.86
CFO/Avg Current Liab	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	0.8
Common Equity/Total Assets	38.3	39.11	38.33	39.39	40	43.65	50.17	51.78	48.79	55.32	61.86	63.84	66.74	68.97	71.02
Long-Term Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	19.85	10.99	7.7	5.72	3.94	2.28	0.8
Long-Term Debt/Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	16.28	9.47	7.04	5.33	3.74	2.2	0.79
Long-Term Debt/Total Assets (%)	- -	- -	- -	- -	- -	- -	- -	- -	9.69	6.08	4.76	3.65	2.63	1.57	0.57
Total Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	21.94	16.1	9.25	7.32	5.27	3.59	2.11
Total Debt/Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	17.99	13.86	8.47	6.82	5.01	3.47	2.06
Total Debt/Total Assets (%)	- -	- -	- -	- -	- -	- -	- -	- -	10.71	8.9	5.72	4.68	3.52	2.48	1.5
CFO/Total Liabilities	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	42.21
CFO/CapEx	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	2.51	2.13	2.61	2.64	2.87	3.12	3.88	4.44	4.7	4.85	9.5	7.48	6.53	7.09	6.47

Working Capital (USD)

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	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

Accounts Receivable Turnover	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	28.32
Days Sales Outstanding	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	12.89
Inventory Turnover	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Days Inventory Outstanding	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Accounts Payable Turnover	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	8.64
Accounts Payable Turnover Days	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	42.27
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
Inventory to Cash Days	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	12.89
Inventories	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Raw Materials	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Work In Process	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Finished Goods	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Other Inventory	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -

Enterprise Value (USD)

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	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

Market Capitalization	120	92	143	142	160	170	189	224	298	292	623	432	341	385	331
- Cash & Cash Equivalents	12	7	6	6	13	7	6	6	5	19	30	8	4	34	24
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Total Debt	- -	- -	- -	- -	- -	- -	- -	- -	12	11	7	6	5	4	2
Enterprise Value	105	79	128	127	143	147	165	195	276	257	572	376	278	311	247
Total Capital	32	33	33	34	35	38	44	48	65	78	87	90	96	103	110
Total Debt/Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	17.99	13.86	8.47	6.82	5.01	3.47	2.06
Total Debt / EV	- -	- -	- -	- -	- -	- -	- -	- -	0.04	0.04	0.01	0.02	0.02	0.01	0.01
EV/Sales	2.85	2.2	3.53	3.56	4.14	4.24	4.6	5.39	6.84	6.37	14.12	9.48	7.4	8.87	7.37
EV/EBITDA	17.24	13.91	27.94	24.74	25.13	37.04	44.63	33.8	29.45	29.17	47.15	29.34	26.31	42.87	46.29
EV/EBIT	19.58	19.16	51.23	52.75	76.14	- -	64.16	36.1	30.31	34.17	52.98	32.8	30.36	51.98	61.17
EV/Cash Flow to Firm	43.99	67.57	36.75	89.93	71.43	36.33	16.66	17	20.04	15.69	23.21	20.69	15.48	15.37	13.27
EV/Free Cash Flow to Firm	18	52.65	34.7	82.87	64.16	27.6	16	16.98	20.04	15.66	23.2	20.66	15.46	15.23	13.27
Diluted Market Cap	121	93	143	142	160	170	189	224	299	293	625	433	341	385	- -
Diluted Enterprise Value	109	86	138	136	147	163	183	218	306	285	603	432	342	355	-22
EV per Share	10.56	7.99	13.05	12.9	14.67	15.1	17.03	20.22	28.65	26.93	60.16	39.87	29.45	33.06	26.23
TTM Sales	37	36	36	36	35	35	36	36	40	40	41	40	37	35	33
TTM EBITDA	6	6	5	5	6	4	4	6	9	9	12	13	11	7	5
TTM Operating Income	5	4	3	2	2	-1	3	5	9	8	11	11	9	6	4
TTM Cash Flow to Firm	2	1	3	1	2	4	10	11	14	16	25	18	18	20	19
TTM Free Cash Flow to Firm	6	1	4	2	2	5	10	12	14	16	25	18	18	20	19

Multiples (USD)

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	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

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	- -
EV/EBIT	19.58	19.16	51.23	52.75	76.14	- -	64.16	36.1	30.31	34.17	52.98	32.8	30.36	51.98	61.17
Enterprise Value	105	79	128	127	143	147	165	195	276	257	572	376	278	311	247
Low Price	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	33.51
EV/Sales	2.85	2.2	3.53	3.56	4.14	4.24	4.6	5.39	6.84	6.37	14.12	9.48	7.4	8.87	7.37
EV/EBITDA	17.24	13.91	27.94	24.74	25.13	37.04	44.63	33.8	29.45	29.17	47.15	29.34	26.31	42.87	46.29
Price/Earnings	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	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	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	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	3.73	2.8	4.3	4.12	4.62	4.48	4.34	4.71	5.56	4.36	7.82	5.16	3.76	3.86	3.07
Price/Book Value Average	3.7	3.12	3.18	4.42	4.1	4.57	4.05	4.66	4.86	4.02	5.24	6.78	4.66	4.15	3.28
Price/Book Value High	4.43	4.1	4.78	5.06	5.56	6.48	5.03	6.23	6.57	5.13	10.95	13.35	6.44	5.45	3.57
Price/Book Value Low	3.05	2.52	2.36	3.66	2.8	3.6	2.95	3.48	3.31	2.92	3.41	4.74	3.33	3.11	2.92
Price/Tangible Book Value	4.42	3.45	5.42	5.15	5.4	4.61	4.35	4.72	5.57	4.37	7.82	5.17	3.76	3.86	3.07
Price/Tangible Book Value Average	4.39	3.85	4.02	5.51	4.79	4.69	4.06	4.67	4.87	4.03	5.24	6.79	4.66	4.16	3.28
Price/Tangible Book Value High	5.26	5.05	6.02	6.32	6.5	6.65	5.04	6.25	6.58	5.14	10.96	13.37	6.45	5.45	3.57
Price/Tangible Book Value Low	3.61	3.1	2.98	4.57	3.27	3.7	2.96	3.49	3.31	2.93	3.42	4.75	3.33	3.11	2.92
Price/Sales	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	3.27	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	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	2.7	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	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	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	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	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	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	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	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	2.94	2.68	2.76	4.12	3.72	4.81	4.75	5.92	6.63	6.46	9.74	14.25	11.29	10.93	9.94
EV/Sales High	3.58	3.58	4.22	4.74	5.19	6.9	5.94	7.99	8.9	8.3	20.97	28.1	15.62	14.6	10.87
EV/Sales Low	2.36	2.12	2.01	3.39	2.42	3.76	3.42	4.38	4.56	4.64	6.16	9.95	8.07	7.97	8.76
EV/EBITDA Average	17.73	16.96	21.86	28.61	22.59	41.99	46.07	37.16	28.55	29.57	32.52	44.14	40.1	52.85	62.41
EV/EBITDA High	21.64	22.63	33.42	32.94	31.47	60.28	57.59	50.1	38.35	37.99	70.03	87.03	55.49	70.61	68.24
EV/EBITDA Low	14.26	13.42	15.91	23.52	14.7	32.81	33.15	27.5	19.64	21.21	20.57	30.81	28.68	38.52	55.02
EV/EBIT Average	20.13	23.35	40.09	60.98	68.45	-250.39	66.22	39.68	29.38	34.64	36.54	49.33	46.28	64.07	82.46
EV/EBIT High	24.57	31.16	61.28	70.21	95.36	-359.43	82.77	53.5	39.47	44.51	78.7	97.26	64.05	85.6	90.17
EV/EBIT Low	16.19	18.48	29.17	50.14	44.55	-195.62	47.66	29.36	20.21	24.85	23.12	34.44	33.1	46.7	72.7
Last Price	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	35.19
High Price	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	41
Enterprise Value Average	107	96	100	146	129	166	170	215	267	261	395	566	423	383	332
Enterprise Value High	131	128	153	168	179	239	213	290	359	335	850	1,116	585	512	363
Enterprise Value Low	86	76	73	120	84	130	123	159	184	187	250	395	303	280	293

Shares Outstanding	10	10	10	10	10	10	10	10	10	10	10	9	9	9	9
Diluted Weighted Avg Shares	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	9	9	9	- -
Revenue per Share	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	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	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	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 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	- -
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	- -
Cash Flow per Share	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	-0.11	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	1.61	1.37	1.53	1.58	1.72	2.38	2.45	2.93	3.55	4.74	6.08	6.58	7.25	8.22	9.2
Book Value per Share	3.27	3.34	3.39	3.51	3.55	3.9	4.49	4.92	5.57	7.01	8.38	8.87	9.64	10.59	11.48
Tangible Book Value per Share	2.75	2.71	2.69	2.81	3.03	3.79	4.48	4.9	5.56	6.99	8.37	8.85	9.62	10.58	11.48

Value Line, Inc.

Profitability (USD)

Credit (USD)

Liquidity (USD)

Working Capital (USD)

Enterprise Value (USD)

Multiples (USD)

Per Share Data Items (USD)