Value Line, Inc. (VALU)

Value Line Balance Sheet

Financials in millions USD. Fiscal year is May - April.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jul 31, 2024	Apr 30, 2024	Apr 30, 2023	Apr 30, 2022	Apr 30, 2021	Apr 30, 2020
Cash & Equivalents	15.63	4.39	7.59	29.7	19.17	4.95
Short-Term Investments	55.65	63.96	54.47	28.12	26.18	29.2
Cash & Short-Term Investments	71.28	68.35	62.06	57.83	45.35	34.16
Cash Growth	10.35%	10.12%	7.33%	27.50%	32.77%	20.61%
Accounts Receivable	1.23	1.31	2.12	1.68	3.99	4.44
Other Receivables	-	-	-	-	-	0.61
Receivables	1.23	1.31	2.12	1.68	3.99	5.05
Prepaid Expenses	1.09	1.16	1.46	1.25	1.28	1.32
Other Current Assets	-	0.21	0.43	0.59	0.62	-
Total Current Assets	73.6	71.02	66.08	61.34	51.24	40.53
Property, Plant & Equipment	4.16	4.44	5.79	7.06	8.31	9.5
Long-Term Investments	60.37	60.13	58.78	59.97	60.98	59.17
Other Intangible Assets	0.12	0.13	0.13	0.07	0.14	0.07
Other Long-Term Assets	0.31	0.31	0.31	0.31	0.47	0.47
Total Assets	138.56	136.04	131.08	128.74	121.14	109.73
Accounts Payable	0.87	1.43	1.26	1.31	2.08	2.06
Accrued Expenses	0.9	1.02	0.96	1.14	1.16	1.15
Short-Term Debt	-	-	-	-	-	0.59
Current Portion of Long-Term Debt	-	-	-	-	2.33	0.19
Current Portion of Leases	1.23	1.21	1.34	1.24	1.09	0.93
Current Income Taxes Payable	1.41	0.01	0.31	0	-	1.04
Current Unearned Revenue	15.99	15.76	16.77	17.69	19.16	18.85
Other Current Liabilities	2.83	2.83	2.64	2.38	2.1	2.02
Total Current Liabilities	23.22	22.25	23.29	23.76	27.92	26.83
Long-Term Debt	-	-	-	-	-	2.14
Long-Term Leases	3.26	3.58	4.78	6.13	7.37	8.49
Long-Term Unearned Revenue	5.09	6.52	6.2	6.09	5.93	5.88
Long-Term Deferred Tax Liabilities	13.14	12.89	13.13	13.13	12.91	12.85
Total Liabilities	44.7	45.24	47.4	49.1	54.12	56.19
Common Stock	1	1	1	1	1	1
Additional Paid-In Capital	0.99	0.99	0.99	0.99	0.99	0.99
Retained Earnings	107.31	104.25	95.98	87.65	72.5	57.37
Treasury Stock	-15.37	-15.19	-14.67	-9.97	-7.48	-5.96
Comprehensive Income & Other	-0.08	-0.25	0.37	-0.02	0	0.13
Shareholders' Equity	93.85	90.79	83.67	79.65	67.01	53.54
Total Liabilities & Equity	138.56	136.04	131.08	128.74	121.14	109.73
Total Debt	4.49	4.78	6.13	7.37	10.79	12.34
Net Cash (Debt)	66.79	63.56	55.94	50.46	34.57	21.82
Net Cash Growth	13.60%	13.63%	10.86%	45.97%	58.40%	-22.95%
Net Cash Per Share	7.09	6.74	5.91	5.29	3.60	2.26
Filing Date Shares Outstanding	9.42	9.42	9.43	9.47	9.56	9.62
Total Common Shares Outstanding	9.42	9.42	9.43	9.51	9.56	9.62
Working Capital	50.38	48.77	42.79	37.58	23.31	13.7
Book Value Per Share	9.97	9.64	8.87	8.38	7.01	5.57
Tangible Book Value	93.74	90.66	83.54	79.57	66.87	53.47
Tangible Book Value Per Share	9.95	9.62	8.85	8.37	6.99	5.56
Buildings	0.65	0.65	1.01	1.01	1.01	1.01
Machinery	2.28	2.27	4.08	4.09	4.08	4.05

Source: S&P Capital IQ. Standard template. Financial Sources.