Value Line, Inc. (VALU)

Value Line Cash Flow Statement

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
Net Income	21.26	20.69	19.02	18.07	23.82	23.28
Depreciation & Amortization	1.33	1.27	1.41	1.35	1.34	1.29
Other Adjustments	-4.2	-2.15	-2.9	0.1	-1.1	-6.94
Change in Receivables	0.1	-0.02	0.81	-0.45	2.31	0.45
Changes in Accounts Payable	-0.17	0.1	0.17	-0.05	-0.76	0.02
Changes in Accrued Expenses	0.03	0.14	0.06	-0.18	-0.03	0.02
Changes in Income Taxes Payable	0.77	0.17	-0.25	0.35	0.35	-2.1
Changes in Unearned Revenue	-0.54	0.01	-0.69	-0.8	-1.32	0.35
Changes in Other Operating Activities	0.27	0.04	0.3	-0.22	0.03	0.04
Operating Cash Flow	20.91	20.24	17.93	18.18	24.65	16.41
Operating Cash Flow Growth	4.49%	12.89%	-1.35%	-26.24%	50.19%	19.39%
Capital Expenditures	-0.11	-0.18	-0.02	-0.03	-0.01	-0.03
Purchases of Intangible Assets	-0.02	-0.06	-0.06	-0.11	-	-0.15
Purchases of Investments	-10.9	-25.28	-48.21	-40.59	-17.91	-15.56
Proceeds from Sale of Investments	34.74	46.72	38.24	14.61	14.54	23.11
Investing Cash Flow	23.66	21.2	-10.05	-26.12	-3.39	7.38
Repurchase of Common Stock	-0.49	-0.45	-0.52	-4.7	-2.48	-1.53
Net Common Stock Issued (Repurchased)	-0.49	-0.45	-0.52	-4.7	-2.48	-1.53
Common Dividends Paid	-11.77	-11.3	-10.56	-9.47	-8.41	-8.07
Other Financing Activities	-	-	-	-	-	0.02
Financing Cash Flow	-12.26	-11.76	-11.08	-14.18	-10.89	-9.57
Net Cash Flow	32.31	29.69	-3.2	-22.11	10.37	14.22
Free Cash Flow	20.8	20.07	17.92	18.15	24.64	16.38
Free Cash Flow Growth	3.65%	11.99%	-1.27%	-26.33%	50.42%	19.17%
FCF Margin	60.26%	57.20%	47.80%	45.72%	60.79%	40.55%
Free Cash Flow Per Share	2.21	2.13	1.90	1.92	2.58	1.71
Levered Free Cash Flow	22.82	22.23	20	18.49	23.43	22.87
Unlevered Free Cash Flow	5.57	6.04	7.89	9.14	8	5.38

Updated Dec 15, 2025. Data Source: Fiscal.ai. Standard template. Financial Sources.

SEC Filings: 10-K · 10-Q