Value Line Balance Sheet

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

Millions USD. Fiscal year is May - Apr.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jan '26 Jan 31, 2026	Apr '25 Apr 30, 2025	Apr '24 Apr 30, 2024	Apr '23 Apr 30, 2023	Apr '22 Apr 30, 2022	Apr '21 Apr 30, 2021
Cash & Equivalents	46.46	34.08	4.39	7.59	29.7	19.17
Short-Term Investments	38.09	43.31	63.96	54.47	28.12	26.18
Cash & Short-Term Investments	84.55	77.39	68.35	62.06	57.83	45.35
Cash Growth	11.56%	13.24%	10.12%	7.33%	27.50%	32.77%
Accounts Receivable	1.09	1.33	1.31	2.12	1.68	3.99
Total Trade Receivables	1.09	1.33	1.31	2.12	1.68	3.99
Other Current Assets	1.46	1.17	1.37	1.89	1.84	1.9
Total Current Assets	87.1	79.88	71.02	66.08	61.34	51.24
Net Property, Plant & Equipment	2.55	3.48	4.44	5.79	7.06	8.31
Other Intangible Assets	0.02	0.06	0.13	0.13	0.07	0.14
Long-Term Investments	60.99	60.81	60.13	58.78	59.97	60.98
Other Long-Term Assets	0.31	0.31	0.31	0.31	0.31	0.47
Total Assets	150.96	144.53	136.04	131.08	128.74	121.14
Accounts Payable	1.22	1.53	1.43	1.26	1.31	2.08
Accrued Expenses	1.09	1.2	1.03	1.27	1.14	1.16
Short-Term Debt	-	-	-	-	-	2.33
Current Portion of Leases	1.38	1.3	1.21	1.34	1.24	1.09
Unearned Revenue	21.03	22.29	22.28	22.97	23.77	25.09
Other Current Liabilities	3.05	3.06	2.83	2.64	2.38	2.1
Total Current Liabilities	21.38	23.65	22.25	23.29	23.76	27.92
Long-Term Leases	1.23	2.28	3.58	4.78	6.13	7.37
Other Long-Term Liabilities	14.2	13.2	12.89	13.13	13.13	12.91
Total Long-Term Liabilities	21.81	21.2	22.99	24.12	25.34	26.2
Total Liabilities	43.2	44.86	45.24	47.4	49.1	54.12
Common Stock	1	1	1	1	1	1
Treasury Stock	-16.51	-15.65	-15.19	-14.67	-9.97	-7.48
Additional Paid-in Capital	0.99	0.99	0.99	0.99	0.99	0.99
Accumulated Other Comprehensive Income	-0	-0.07	-0.25	0.37	-0.02	0
Retained Earnings	122.29	113.4	104.25	95.98	87.65	72.5
Shareholders' Equity	107.76	99.68	90.79	83.67	79.65	67.01
Total Liabilities & Equity	150.96	144.53	136.04	131.08	128.74	121.14
Total Debt	2.61	3.58	4.78	6.13	7.37	10.79
Net Cash (Debt)	81.94	73.81	63.56	55.94	50.46	34.57
Net Cash Growth	11.01%	16.13%	13.63%	10.86%	45.97%	54.25%
Net Cash Per Share	8.71	7.84	6.74	5.91	5.29	3.60
Book Value	107.76	99.68	90.79	83.67	79.65	67.01
Book Value Per Share	11.46	10.58	9.63	8.85	8.34	6.98
Tangible Book Value	107.74	99.62	90.66	83.54	79.57	66.87
Tangible Book Value Per Share	11.45	10.58	9.62	8.83	8.34	6.97

Updated Jan 31, 2026. Data Source: Fiscal.ai. Standard template. Financial Sources.

SEC Filings: 10-K · 10-Q