Value Line, Inc. (VALU)

Value Line Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jul 31, 2026	Apr 30, 2026	Apr 30, 2025	Apr 30, 2024	Apr 30, 2023	Apr 30, 2022
Cash & Equivalents	16.02	24.18	34.08	4.39	7.59	29.7
Short-Term Investments	72.44	62.29	43.31	63.96	54.47	28.12
Cash & Short-Term Investments	88.46	86.47	77.39	68.35	62.06	57.83
Cash Growth	8.94%	11.73%	13.24%	10.12%	7.33%	27.50%
Accounts Receivable	1.09	1.04	1.33	1.31	2.12	1.68
Receivables	1.09	1.04	1.33	1.31	2.12	1.68
Prepaid Expenses	0.91	1.21	1.12	1.16	1.46	1.25
Other Current Assets	-	0.44	0.04	0.21	0.43	0.59
Total Current Assets	90.46	89.15	79.88	71.02	66.08	61.34
Property, Plant & Equipment	1.92	2.24	3.48	4.44	5.79	7.06
Long-Term Investments	59.98	60.22	60.81	60.13	58.78	59.97
Other Intangible Assets	0	0	0.06	0.13	0.13	0.07
Other Long-Term Assets	0.31	0.31	0.31	0.31	0.31	0.31
Total Assets	152.67	151.92	144.53	136.04	131.08	128.74

Liabilities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jul 31, 2026	Apr 30, 2026	Apr 30, 2025	Apr 30, 2024	Apr 30, 2023	Apr 30, 2022
Accounts Payable	1.14	1.8	1.53	1.43	1.26	1.31
Accrued Expenses	0.97	1.19	1.16	1.02	0.96	1.14
Current Portion of Leases	1.43	1.41	1.3	1.21	1.34	1.24
Current Income Taxes Payable	0.95	0.34	0.04	0.01	0.31	0
Current Unearned Revenue	14.36	14.74	16.56	15.76	16.77	17.69
Other Current Liabilities	3.28	3.29	3.06	2.83	2.64	2.38
Total Current Liabilities	22.14	22.76	23.65	22.25	23.29	23.76
Long-Term Leases	0.5	0.87	2.28	3.58	4.78	6.13
Long-Term Unearned Revenue	6.56	6.3	5.73	6.52	6.2	6.09
Long-Term Deferred Tax Liabilities	14.31	14.1	13.2	12.89	13.13	13.13
Total Liabilities	43.5	44.03	44.86	45.24	47.4	49.1

Shareholders' Equity

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jul 31, 2026	Apr 30, 2026	Apr 30, 2025	Apr 30, 2024	Apr 30, 2023	Apr 30, 2022
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	123.95	122.58	113.4	104.25	95.98	87.65
Treasury Stock	-16.68	-16.58	-15.65	-15.19	-14.67	-9.97
Comprehensive Income & Other	-0.1	-0.1	-0.07	-0.25	0.37	-0.02
Shareholders' Equity	109.17	107.89	99.68	90.79	83.67	79.65
Total Liabilities & Equity	152.67	151.92	144.53	136.04	131.08	128.74

Additional Metrics

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jul 31, 2026	Apr 30, 2026	Apr 30, 2025	Apr 30, 2024	Apr 30, 2023	Apr 30, 2022
Total Debt	1.93	2.27	3.58	4.78	6.13	7.37
Net Cash (Debt)	86.53	84.19	73.81	63.56	55.94	50.46
Net Cash Growth	11.03%	14.06%	16.13%	13.63%	10.86%	45.97%
Net Cash Per Share	9.21	8.96	7.84	6.74	5.91	5.29
Filing Date Shares Outstanding	9.38	9.38	9.41	9.42	9.43	9.47
Total Common Shares Outstanding	9.38	9.39	9.41	9.42	9.43	9.51
Working Capital	68.33	66.39	56.23	48.77	42.79	37.58
Book Value Per Share	11.63	11.49	10.59	9.64	8.87	8.38
Tangible Book Value	109.16	107.89	99.62	90.66	83.54	79.57
Tangible Book Value Per Share	11.63	11.49	10.58	9.62	8.85	8.37
Buildings	-	0.65	0.65	0.65	1.01	1.01
Machinery	-	2.38	2.43	2.27	4.08	4.09

SEC Filings: 10-K · 10-Q

Data Source: S&P Global Market Intelligence Last updated: Sep 14, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 14, 2026

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