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	Jan 31, 2025	Apr 30, 2024	Apr 30, 2023	Apr 30, 2022	Apr 30, 2021	Apr 30, 2020
Cash & Equivalents	26.82	4.39	7.59	29.7	19.17	4.95
Short-Term Investments	48.98	63.96	54.47	28.12	26.18	29.2
Cash & Short-Term Investments	75.79	68.35	62.06	57.83	45.35	34.16
Cash Growth	12.62%	10.12%	7.33%	27.50%	32.77%	20.61%
Accounts Receivable	1.34	1.31	2.12	1.68	3.99	4.44
Other Receivables	-	-	-	-	-	0.61
Receivables	1.34	1.31	2.12	1.68	3.99	5.05
Prepaid Expenses	0.87	1.16	1.46	1.25	1.28	1.32
Other Current Assets	0.3	0.21	0.43	0.59	0.62	-
Total Current Assets	78.3	71.02	66.08	61.34	51.24	40.53
Property, Plant & Equipment	3.77	4.44	5.79	7.06	8.31	9.5
Long-Term Investments	61.12	60.13	58.78	59.97	60.98	59.17
Other Intangible Assets	0.06	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	143.56	136.04	131.08	128.74	121.14	109.73
Accounts Payable	1.1	1.43	1.26	1.31	2.08	2.06
Accrued Expenses	1	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	1.25	1.21	1.34	1.24	1.09	0.93
Current Income Taxes Payable	-	0.01	0.31	0	-	1.04
Current Unearned Revenue	16.63	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	22.81	22.25	23.29	23.76	27.92	26.83
Long-Term Debt	-	-	-	-	-	2.14
Long-Term Leases	2.64	3.58	4.78	6.13	7.37	8.49
Long-Term Unearned Revenue	5.31	6.52	6.2	6.09	5.93	5.88
Long-Term Deferred Tax Liabilities	13.85	12.89	13.13	13.13	12.91	12.85
Total Liabilities	44.61	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	112.51	104.25	95.98	87.65	72.5	57.37
Treasury Stock	-15.47	-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	98.95	90.79	83.67	79.65	67.01	53.54
Total Liabilities & Equity	143.56	136.04	131.08	128.74	121.14	109.73
Total Debt	3.89	4.78	6.13	7.37	10.79	12.34
Net Cash (Debt)	71.9	63.56	55.94	50.46	34.57	21.82
Net Cash Growth	15.66%	13.63%	10.86%	45.97%	58.40%	-22.95%
Net Cash Per Share	7.63	6.74	5.91	5.29	3.60	2.26
Filing Date Shares Outstanding	9.41	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	55.48	48.77	42.79	37.58	23.31	13.7
Book Value Per Share	10.51	9.64	8.87	8.38	7.01	5.57
Tangible Book Value	98.89	90.66	83.54	79.57	66.87	53.47
Tangible Book Value Per Share	10.50	9.62	8.85	8.37	6.99	5.56
Buildings	0.65	0.65	1.01	1.01	1.01	1.01
Machinery	2.43	2.27	4.08	4.09	4.08	4.05

Updated Mar 14, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.

SEC Filings: 10-K · 10-Q