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	Oct 31, 2025	Apr 30, 2025	Apr 30, 2024	Apr 30, 2023	Apr 30, 2022	Apr 30, 2021
Cash & Equivalents	43.61	34.08	4.39	7.59	29.7	19.17
Short-Term Investments	37.82	43.31	63.96	54.47	28.12	26.18
Cash & Short-Term Investments	81.43	77.39	68.35	62.06	57.83	45.35
Cash Growth	13.02%	13.24%	10.12%	7.33%	27.50%	32.77%
Accounts Receivable	1.16	1.33	1.31	2.12	1.68	3.99
Receivables	1.16	1.33	1.31	2.12	1.68	3.99
Prepaid Expenses	0.69	1.12	1.16	1.46	1.25	1.28
Other Current Assets	0.15	0.04	0.21	0.43	0.59	0.62
Total Current Assets	83.42	79.88	71.02	66.08	61.34	51.24
Property, Plant & Equipment	2.86	3.48	4.44	5.79	7.06	8.31
Long-Term Investments	61.32	60.81	60.13	58.78	59.97	60.98
Other Intangible Assets	0.03	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	147.94	144.53	136.04	131.08	128.74	121.14
Accounts Payable	0.78	1.53	1.43	1.26	1.31	2.08
Accrued Expenses	1.02	1.16	1.02	0.96	1.14	1.16
Current Portion of Long-Term Debt	-	-	-	-	-	2.33
Current Portion of Leases	1.35	1.3	1.21	1.34	1.24	1.09
Current Income Taxes Payable	0.51	0.04	0.01	0.31	0	-
Current Unearned Revenue	14.18	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	20.89	23.65	22.25	23.29	23.76	27.92
Long-Term Leases	1.59	2.28	3.58	4.78	6.13	7.37
Long-Term Unearned Revenue	6.15	5.73	6.52	6.2	6.09	5.93
Long-Term Deferred Tax Liabilities	13.81	13.2	12.89	13.13	13.13	12.91
Total Liabilities	42.45	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	119.43	113.4	104.25	95.98	87.65	72.5
Treasury Stock	-15.87	-15.65	-15.19	-14.67	-9.97	-7.48
Comprehensive Income & Other	-0.06	-0.07	-0.25	0.37	-0.02	0
Shareholders' Equity	105.49	99.68	90.79	83.67	79.65	67.01
Total Liabilities & Equity	147.94	144.53	136.04	131.08	128.74	121.14
Total Debt	2.94	3.58	4.78	6.13	7.37	10.79
Net Cash (Debt)	78.49	73.81	63.56	55.94	50.46	34.57
Net Cash Growth	15.68%	16.13%	13.63%	10.86%	45.97%	58.40%
Net Cash Per Share	8.34	7.84	6.74	5.91	5.29	3.60
Filing Date Shares Outstanding	9.39	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	62.53	56.23	48.77	42.79	37.58	23.31
Book Value Per Share	11.22	10.59	9.64	8.87	8.38	7.01
Tangible Book Value	105.46	99.62	90.66	83.54	79.57	66.87
Tangible Book Value Per Share	11.21	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 Oct 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.

SEC Filings: 10-K · 10-Q