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	Oct 31, 2024	Apr 30, 2024	Apr 30, 2023	Apr 30, 2022	Apr 30, 2021	Apr 30, 2020
Cash & Equivalents	11.29	4.39	7.59	29.7	19.17	4.95
Short-Term Investments	60.75	63.96	54.47	28.12	26.18	29.2
Cash & Short-Term Investments	72.05	68.35	62.06	57.83	45.35	34.16
Cash Growth	20.29%	10.12%	7.33%	27.50%	32.77%	20.61%
Accounts Receivable	1.26	1.31	2.12	1.68	3.99	4.44
Other Receivables	-	-	-	-	-	0.61
Receivables	1.26	1.31	2.12	1.68	3.99	5.05
Prepaid Expenses	0.96	1.16	1.46	1.25	1.28	1.32
Other Current Assets	0.6	0.21	0.43	0.59	0.62	-
Total Current Assets	74.86	71.02	66.08	61.34	51.24	40.53
Property, Plant & Equipment	3.94	4.44	5.79	7.06	8.31	9.5
Long-Term Investments	60.79	60.13	58.78	59.97	60.98	59.17
Other Intangible Assets	0.1	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	139.99	136.04	131.08	128.74	121.14	109.73
Accounts Payable	0.95	1.43	1.26	1.31	2.08	2.06
Accrued Expenses	0.99	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	0.04	0.01	0.31	0	-	1.04
Current Unearned Revenue	15.86	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	21.9	22.25	23.29	23.76	27.92	26.83
Long-Term Debt	-	-	-	-	-	2.14
Long-Term Leases	2.97	3.58	4.78	6.13	7.37	8.49
Long-Term Unearned Revenue	5.01	6.52	6.2	6.09	5.93	5.88
Long-Term Deferred Tax Liabilities	13.4	12.89	13.13	13.13	12.91	12.85
Total Liabilities	43.28	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	110.17	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	-0.07	-0.25	0.37	-0.02	0	0.13
Shareholders' Equity	96.72	90.79	83.67	79.65	67.01	53.54
Total Liabilities & Equity	139.99	136.04	131.08	128.74	121.14	109.73
Total Debt	4.2	4.78	6.13	7.37	10.79	12.34
Net Cash (Debt)	67.85	63.56	55.94	50.46	34.57	21.82
Net Cash Growth	24.67%	13.63%	10.86%	45.97%	58.40%	-22.95%
Net Cash Per Share	7.20	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	52.96	48.77	42.79	37.58	23.31	13.7
Book Value Per Share	10.27	9.64	8.87	8.38	7.01	5.57
Tangible Book Value	96.61	90.66	83.54	79.57	66.87	53.47
Tangible Book Value Per Share	10.26	9.62	8.85	8.37	6.99	5.56
Buildings	0.65	0.65	1.01	1.01	1.01	1.01
Machinery	2.32	2.27	4.08	4.09	4.08	4.05

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