Value Line, Inc. (VALU)

Value Line Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jul 31, 2025	Apr 30, 2025	Apr 30, 2024	Apr 30, 2023	Apr 30, 2022	Apr 30, 2021
Cash & Equivalents	33.71	34.08	4.39	7.59	29.7	19.17
Short-Term Investments	47.49	43.31	63.96	54.47	28.12	26.18
Cash & Short-Term Investments	81.2	77.39	68.35	62.06	57.83	45.35
Cash Growth	13.91%	13.24%	10.12%	7.33%	27.50%	32.77%
Accounts Receivable	1.29	1.33	1.31	2.12	1.68	3.99
Receivables	1.29	1.33	1.31	2.12	1.68	3.99
Prepaid Expenses	0.95	1.12	1.16	1.46	1.25	1.28
Other Current Assets	0.04	0.04	0.21	0.43	0.59	0.62
Total Current Assets	83.47	79.88	71.02	66.08	61.34	51.24
Property, Plant & Equipment	3.17	3.48	4.44	5.79	7.06	8.31
Long-Term Investments	61.22	60.81	60.13	58.78	59.97	60.98
Other Intangible Assets	0.04	0.06	0.13	0.13	0.07	0.14
Other Long-Term Assets	0.31	0.31	0.31	0.31	0.31	0.47
Total Assets	148.2	144.53	136.04	131.08	128.74	121.14
Accounts Payable	0.99	1.53	1.43	1.26	1.31	2.08
Accrued Expenses	1.01	1.16	1.02	0.96	1.14	1.16
Current Portion of Long-Term Debt	-	-	-	-	-	2.33
Current Portion of Leases	1.3	1.3	1.21	1.34	1.24	1.09
Current Income Taxes Payable	1.81	0.04	0.01	0.31	0	-
Current Unearned Revenue	15.55	16.56	15.76	16.77	17.69	19.16
Other Current Liabilities	3.06	3.06	2.83	2.64	2.38	2.1
Total Current Liabilities	23.72	23.65	22.25	23.29	23.76	27.92
Long-Term Leases	1.96	2.28	3.58	4.78	6.13	7.37
Long-Term Unearned Revenue	6	5.73	6.52	6.2	6.09	5.93
Long-Term Deferred Tax Liabilities	13.48	13.2	12.89	13.13	13.13	12.91
Total Liabilities	45.17	44.86	45.24	47.4	49.1	54.12
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	116.8	113.4	104.25	95.98	87.65	72.5
Treasury Stock	-15.71	-15.65	-15.19	-14.67	-9.97	-7.48
Comprehensive Income & Other	-0.05	-0.07	-0.25	0.37	-0.02	0
Shareholders' Equity	103.04	99.68	90.79	83.67	79.65	67.01
Total Liabilities & Equity	148.2	144.53	136.04	131.08	128.74	121.14
Total Debt	3.26	3.58	4.78	6.13	7.37	10.79
Net Cash (Debt)	77.93	73.81	63.56	55.94	50.46	34.57
Net Cash Growth	16.69%	16.13%	13.63%	10.86%	45.97%	58.40%
Net Cash Per Share	8.28	7.84	6.74	5.91	5.29	3.60
Filing Date Shares Outstanding	9.41	9.41	9.42	9.43	9.47	9.56
Total Common Shares Outstanding	9.41	9.41	9.42	9.43	9.51	9.56
Working Capital	59.75	56.23	48.77	42.79	37.58	23.31
Book Value Per Share	10.94	10.59	9.64	8.87	8.38	7.01
Tangible Book Value	103	99.62	90.66	83.54	79.57	66.87
Tangible Book Value Per Share	10.94	10.58	9.62	8.85	8.37	6.99
Buildings	0.65	0.65	0.65	1.01	1.01	1.01
Machinery	2.43	2.43	2.27	4.08	4.09	4.08

Updated Jul 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.

SEC Filings: 10-K · 10-Q