Value Line Financials
This page shows Value Line (VALU) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. View 16 years of annual fundamentals and quarterly data, with year-over-year growth rates and compound annual growth rates (CAGR). All figures are derived from SEC filings (10-K and 10-Q reports).
Financial Health Signals
Based on FY2025 annual data. Scores normalized against common benchmarks. How we calculate these scores
Value Line has an operating margin of 17.1%, meaning the company retains $17 of operating profit per $100 of revenue. This strong profitability earns a score of 85/100, reflecting efficient cost management and pricing power. This is down from 24.4% the prior year.
Value Line's revenue declined 6.4% year-over-year, from $37.5M to $35.1M. This contraction results in a growth score of 10/100.
Value Line carries a low D/E ratio of 0.44, meaning only $0.44 of long-term debt for every $1 of shareholders' equity. This conservative leverage earns a score of 95/100, indicating a strong balance sheet with room for future borrowing.
With a current ratio of 3.52, Value Line holds $3.52 in current assets for every $1 of short-term obligations. This comfortable liquidity earns a score of 100/100.
Value Line converts 57.2% of revenue into free cash flow ($20.1M). This strong cash generation earns a score of 100/100.
Value Line earns a strong 20.1% return on equity (ROE), meaning it generates $20 of profit for every $100 of shareholders' equity. This efficient capital use earns a returns score of 80/100. This is down from 20.3% the prior year.
Value Line scores 6.60, well above the 2.99 safe threshold. The score is driven primarily by a large market capitalization ($349.8M) relative to total liabilities ($45.2M). This indicates low bankruptcy risk based on profitability, leverage, and asset efficiency.
Value Line passes 5 of 9 financial strength tests. 3 of 4 profitability signals pass, 2 of 3 leverage/liquidity signals pass, neither operating efficiency signal passes.
For every $1 of reported earnings, Value Line generates $0.98 in operating cash flow ($20.2M OCF vs $20.7M net income). This mixed ratio suggests some earnings may rely on non-cash accounting items.
Key Financial Metrics
Value Line generated $35.1M in revenue in fiscal year 2025. This represents a decrease of 6.4% from the prior year.
Value Line's EBITDA was $7.3M in fiscal year 2025, measuring earnings before interest, taxes, depreciation, and amortization. This represents a decrease of 31.2% from the prior year.
Value Line generated $20.1M in free cash flow in fiscal year 2025, representing cash available after capex. This represents an increase of 12.0% from the prior year.
Value Line reported $20.7M in net income in fiscal year 2025. This represents an increase of 8.8% from the prior year.
Value Line held $33.7M in cash against $0 in long-term debt as of fiscal year 2025.
Value Line had 9M shares outstanding in fiscal year 2025. This represents a decrease of 0.1% from the prior year.
Value Line's operating margin was 17.1% in fiscal year 2025, reflecting core business profitability. This is down 7.3 percentage points from the prior year.
Value Line's net profit margin was 59.0% in fiscal year 2025, showing the share of revenue converted to profit. This is up 8.2 percentage points from the prior year.
Value Line's ROE was 20.1% in fiscal year 2025, measuring profit generated per dollar of shareholder equity. This is down 0.2 percentage points from the prior year.
Value Line spent $453K on share buybacks in fiscal year 2025, returning capital to shareholders by reducing shares outstanding. This represents a decrease of 13.4% from the prior year.
Value Line invested $178K in capex in fiscal year 2025, funding long-term assets and infrastructure. This represents an increase of 1086.7% from the prior year.
VALU Income Statement
| Metric | Q2'26 | Q1'26 | Q2'25 | Q3'25 | Q2'25 | Q1'25 | Q1'24 | Q3'24 |
|---|---|---|---|---|---|---|---|---|
| Revenue | $8.6M-0.6% | $8.6M-5.3% | $9.1M+1.4% | $9.0M+1.4% | $8.8M-0.5% | $8.9M | N/A | $9.1M |
| Cost of Revenue | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Gross Profit | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| R&D Expenses | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| SG&A Expenses | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Operating Income | $1.5M+1.1% | $1.5M+295.8% | $378K-75.8% | $1.6M-10.3% | $1.7M-5.6% | $1.8M | N/A | $2.2M |
| Interest Expense | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Income Tax | $2.2M-0.5% | $2.2M | N/A | $2.0M+5.2% | $1.9M-1.8% | $1.9M | N/A | $1.8M |
| Net Income | $5.7M-12.0% | $6.5M+284.3% | $1.7M-67.4% | $5.2M-9.2% | $5.7M-3.4% | $5.9M | N/A | $5.9M |
| EPS (Diluted) | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
VALU Balance Sheet
| Metric | Q2'26 | Q1'26 | Q2'25 | Q3'25 | Q2'25 | Q1'25 | Q1'24 | Q3'24 |
|---|---|---|---|---|---|---|---|---|
| Total Assets | $147.9M-0.2% | $148.2M+2.5% | $144.5M+0.7% | $143.6M+2.5% | $140.0M+1.0% | $138.6M+1.9% | $136.0M+1.1% | $134.5M |
| Current Assets | $83.4M-0.1% | $83.5M+4.5% | $79.9M+2.0% | $78.3M+4.6% | $74.9M+1.7% | $73.6M+3.6% | $71.0M+1.9% | $69.7M |
| Cash & Equivalents | $43.6M+29.4% | $33.7M-1.1% | $34.1M+27.1% | $26.8M+137.5% | $11.3M-27.7% | $15.6M+256.0% | $4.4M-24.0% | $5.8M |
| Inventory | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Accounts Receivable | $1.2M-9.8% | $1.3M-3.0% | $1.3M-0.7% | $1.3M+6.1% | $1.3M+2.4% | $1.2M-6.2% | $1.3M+0.6% | $1.3M |
| Goodwill | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Total Liabilities | $42.4M-6.0% | $45.2M+0.7% | $44.9M+0.6% | $44.6M+3.1% | $43.3M-3.2% | $44.7M-1.2% | $45.2M-0.1% | $45.3M |
| Current Liabilities | $20.9M-11.9% | $23.7M+0.3% | $23.7M+3.7% | $22.8M+4.2% | $21.9M-5.7% | $23.2M+4.3% | $22.3M+1.0% | $22.0M |
| Long-Term Debt | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Total Equity | $105.5M+2.4% | $103.0M+3.4% | $99.7M+0.7% | $99.0M+2.3% | $96.7M+3.0% | $93.9M+3.4% | $90.8M+1.7% | $89.2M |
| Retained Earnings | $119.4M+2.2% | $116.8M+3.0% | $113.4M+0.8% | $112.5M+2.1% | $110.2M+2.7% | $107.3M+2.9% | $104.2M+1.9% | $102.3M |
VALU Cash Flow Statement
| Metric | Q2'26 | Q1'26 | Q2'25 | Q3'25 | Q2'25 | Q1'25 | Q1'24 | Q3'24 |
|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | $3.0M-46.9% | $5.6M+0.4% | $5.5M-19.2% | $6.9M+123.2% | $3.1M-35.6% | $4.8M+26.8% | $3.8M-55.2% | $8.4M |
| Capital Expenditures | $0 | $0-100.0% | $4K-96.3% | $109K+78.7% | $61K+1425.0% | $4K+300.0% | $1K-92.9% | $14K |
| Free Cash Flow | $3.0M-46.9% | $5.6M+0.4% | $5.5M-18.0% | $6.8M+124.1% | $3.0M-36.8% | $4.8M+26.7% | $3.8M-55.2% | $8.4M |
| Investing Cash Flow | $10.2M+461.6% | -$2.8M-159.5% | $4.7M-59.2% | $11.6M+352.7% | -$4.6M-148.4% | $9.5M+506.7% | -$2.3M+40.5% | -$3.9M |
| Financing Cash Flow | -$3.2M-3.2% | -$3.1M-3.8% | -$3.0M-2.8% | -$2.9M-3.5% | -$2.8M+6.1% | -$3.0M-6.4% | -$2.8M-7.0% | -$2.6M |
| Dividends Paid | $3.1M0.0% | $3.1M+8.3% | $2.8M0.0% | $2.8M0.0% | $2.8M-0.1% | $2.8M+7.1% | $2.6M0.0% | $2.6M |
| Share Buybacks | $160K+171.2% | $59K-67.0% | $179K+86.5% | $96K+9700.0% | -$1K-100.6% | $179K-3.2% | $185K | $0 |
VALU Financial Ratios
| Metric | Q2'26 | Q1'26 | Q2'25 | Q3'25 | Q2'25 | Q1'25 | Q1'24 | Q3'24 |
|---|---|---|---|---|---|---|---|---|
| Gross Margin | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Operating Margin | 17.7%+0.3pp | 17.4%+13.2pp | 4.2%-13.3pp | 17.4%-2.3pp | 19.7%-1.1pp | 20.8% | N/A | 24.4% |
| Net Margin | 66.4%-8.7pp | 75.1%+56.6pp | 18.5%-39.1pp | 57.6%-6.7pp | 64.3%-2.0pp | 66.3% | N/A | 64.5% |
| Return on Equity | 5.4%-0.9pp | 6.3%+1.2pp | 5.1%-0.2pp | 5.2%-0.7pp | 5.9%-0.4pp | 6.3% | N/A | 6.6% |
| Return on Assets | 3.8%-0.5pp | 4.4%+2.4pp | 1.9%-1.7pp | 3.6%-0.5pp | 4.1%-0.2pp | 4.3% | N/A | 4.4% |
| Current Ratio | 3.99+0.5 | 3.52+0.1 | 3.38-0.1 | 3.43+0.0 | 3.42+0.2 | 3.17-0.0 | 3.19+0.0 | 3.16 |
| Debt-to-Equity | 0.40-0.0 | 0.44-0.0 | 0.450.0 | 0.450.0 | 0.45-0.0 | 0.48-0.0 | 0.500.0 | 0.51 |
| FCF Margin | 34.5%-30.1pp | 64.6%+52.0pp | 12.7%-62.6pp | 75.3%+41.2pp | 34.1%-19.6pp | 53.7% | N/A | 91.9% |
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Frequently Asked Questions
What is Value Line's annual revenue?
Value Line (VALU) reported $35.1M in total revenue for fiscal year 2025. This represents a -6.4% change compared to the previous fiscal year. Revenue measures the total income earned from the company's primary business operations before any expenses are deducted.
How fast is Value Line's revenue growing?
Value Line (VALU) revenue declined by 6.4% year-over-year, from $37.5M to $35.1M in fiscal year 2025.
Is Value Line profitable?
Yes, Value Line (VALU) reported a net income of $20.7M in fiscal year 2025, with a net profit margin of 59.0%.
What is Value Line's EBITDA?
Value Line (VALU) had EBITDA of $7.3M in fiscal year 2025, measuring earnings before interest, taxes, depreciation, and amortization.
What is Value Line's operating margin?
Value Line (VALU) had an operating margin of 17.1% in fiscal year 2025, reflecting the profitability of core business operations before interest and taxes.
What is Value Line's net profit margin?
Value Line (VALU) had a net profit margin of 59.0% in fiscal year 2025, representing the share of revenue converted into profit after all expenses.
What is Value Line's return on equity (ROE)?
Value Line (VALU) has a return on equity of 20.1% for fiscal year 2025, measuring how efficiently the company generates profit from shareholder equity.
What is Value Line's free cash flow?
Value Line (VALU) generated $20.1M in free cash flow during fiscal year 2025. This represents a 12.0% change compared to the previous fiscal year. Free cash flow represents the cash a company generates after accounting for capital expenditures, and is widely used to assess financial flexibility and shareholder value.
What is Value Line's operating cash flow?
Value Line (VALU) generated $20.2M in operating cash flow during fiscal year 2025, representing cash generated from core business activities.
What are Value Line's total assets?
Value Line (VALU) had $148.2M in total assets as of fiscal year 2025, including both current and long-term assets.
What are Value Line's capital expenditures?
Value Line (VALU) invested $178K in capital expenditures during fiscal year 2025, funding long-term assets and infrastructure.
Does Value Line buy back shares?
Yes, Value Line (VALU) spent $453K on share buybacks during fiscal year 2025, returning capital to shareholders by reducing shares outstanding.
How many shares does Value Line have outstanding?
Value Line (VALU) had 9M shares outstanding as of fiscal year 2025.
What is Value Line's current ratio?
Value Line (VALU) had a current ratio of 3.52 as of fiscal year 2025, which is generally considered healthy.
What is Value Line's debt-to-equity ratio?
Value Line (VALU) had a debt-to-equity ratio of 0.44 as of fiscal year 2025, measuring the company's financial leverage by comparing total debt to shareholder equity.
What is Value Line's return on assets (ROA)?
Value Line (VALU) had a return on assets of 14.0% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.
What is Value Line's Altman Z-Score?
Value Line (VALU) has an Altman Z-Score of 6.60, placing it in the Safe Zone (low bankruptcy risk). The Z-Score combines five financial ratios—working capital, retained earnings, EBIT, market capitalization, and revenue relative to total assets—to predict the likelihood of bankruptcy. Scores above 2.99 indicate financial safety while scores below 1.81 suggest financial distress. Learn more in our complete guide to financial health indicators.
What is Value Line's Piotroski F-Score?
Value Line (VALU) has a Piotroski F-Score of 5 out of 9, indicating neutral financial health. The F-Score evaluates nine binary signals across profitability (positive ROA, positive cash flow, improving ROA, earnings quality), leverage (decreasing debt, improving liquidity, no share dilution), and operating efficiency (improving gross margin, improving asset turnover). Scores of 7–9 indicate strong and improving fundamentals. Learn more in our complete guide to financial health indicators.
Are Value Line's earnings high quality?
Value Line (VALU) has an earnings quality ratio of 0.98x, considered mixed quality. This ratio compares operating cash flow to net income. A ratio above 1.0x means the company generates more cash than its reported earnings, indicating sustainable, cash-backed profits. Ratios below 1.0x suggest earnings rely on accounting accruals rather than actual cash generation. Learn more in our complete guide to financial health indicators.
How financially healthy is Value Line?
Value Line (VALU) scores 78 out of 100 on our Financial Profile, indicating strong overall financial health. This composite score evaluates six dimensions: profitability (operating margin), revenue growth, leverage (debt-to-equity), liquidity (current ratio), cash flow quality (free cash flow margin), and shareholder returns (return on equity). Each dimension is normalized against standard financial benchmarks. Learn more in our complete guide to financial health indicators.