Value Line (VALU) Financials
A multiple compares the market's price with a filed figure; it says what the market pays, not how the business is doing. The market capitalization is the vendor's as of Oct 28, 2026; every other figure is from the SEC filings on this page. Not financial advice.
Newest figures come from the 10-Q for Q1 FY2027, filed Sep 14, 2026. Each column of the statement tables below links to the filing it was taken from, and every filing is listed on the VALU SEC filings page.
Value Line Inc (VALU) reported $33.4M in revenue for fiscal year 2026, down 4.7% from the prior fiscal year. This page shows its income statement, balance sheet, cash flow statement, and key financial ratios. View 15 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).
Value Line’s shrinking revenue base still produces cash, while reported profit has become increasingly disconnected from core operations.
From FY2024 to FY2026, revenue fell10.8% while net income rose13.7% , an unusual split that makes the income statement less representative of operating momentum. Operating income fell55.9% over the same span, while FY2026 net margin reached64.7% ; the contrast points to a material contribution from below operating income, although the supplied data does not identify its source.
Cash conversion remains meaningful, but it has softened: operating cash flow equaled
The balance sheet is becoming less liability-funded: from FY2024 to FY2026, assets grew
Financial Health Signals
Scored against operating companies for FY2026. Each of the six dimensions is a percentile rank within that peer group, and the overall is the average of the dimensions that can be computed. A high score means strong standing among peers, not absolute cross-industry strength. How this score is calculated →
Health score ≠ stock price. This rates the quality of Value Line Inc's business: profitability, growth, balance sheet strength. It doesn't tell you whether the stock is a good buy at today's price. Not financial advice. Use it alongside valuation analysis and your own research.
Value Line Inc has an operating margin of 12.0%, meaning the company retains $12 of operating profit per $100 of revenue. This strong profitability earns a score of 74/100, reflecting efficient cost management and pricing power. This is down from 17.1% the prior year.
Value Line Inc's revenue declined 4.7% year-over-year, from $35.1M to $33.4M. This contraction results in a growth score of 15/100.
With a current ratio of 3.92, Value Line Inc holds $3.92 in current assets for every $1 of short-term obligations. This comfortable liquidity earns a score of 87/100.
Value Line Inc converts 55.6% of revenue into free cash flow ($18.6M). This strong cash generation earns a score of 99/100.
Value Line Inc's ROE of 20.1% shows moderate profitability relative to equity, earning a score of 50/100. This is down from 20.8% the prior year.
Value Line Inc scores 7.29, well above the 2.99 safe threshold. The largest contribution to the score comes from a market capitalization of $390.7M against total liabilities of $44.0M. This indicates low bankruptcy risk based on profitability, leverage, and asset efficiency.
Distress-screening estimate for non-financial companies. Not computed for banks or insurers, where the Altman model does not apply.
Value Line Inc passes 4 of 7 computable financial strength tests (2 of the nine could not be computed from available data). 2 of 4 profitability signals pass, all 2 leverage/liquidity signals pass, the one computable operating efficiency signal (asset turnover improving) does not pass.
For every $1 of reported earnings, Value Line Inc generates $0.86 in operating cash flow ($18.6M OCF vs $21.6M net income). This mixed ratio suggests some earnings may rely on non-cash accounting items.
Key Financial Metrics
Earnings & Revenue
Value Line Inc generated $8.1M in revenue in Q1 2027. This represents a decrease of 6.4% from the same quarter a year earlier. Against the prior quarter it is up 0.5%.
Value Line Inc's EBITDA was $1.3M in Q1 2027, measuring earnings before interest, taxes, depreciation, and amortization. This represents a decrease of 26.2% from the same quarter a year earlier. Against the prior quarter it is up 293.0%.
Value Line Inc reported $4.7M in net income in Q1 2027. This represents a decrease of 27.9% from the same quarter a year earlier. Against the prior quarter it is up 30.1%.
Not reported for Q1 2027.
Cash & Balance Sheet
Value Line Inc held $16.0M in cash as of Q1 2027; no long-term debt figure is on record for that period.
Not reported for Q1 2027.
Not reported for Q1 2027.
Margins & Returns
Value Line Inc's operating margin was 12.8% in Q1 2027, reflecting core business profitability. This is down 4.6 percentage points from the same quarter a year earlier. Against the prior quarter it is up 12.5 percentage points.
Value Line Inc's net profit margin was 57.8% in Q1 2027, showing the share of revenue converted to profit. This is down 17.2 percentage points from the same quarter a year earlier. Against the prior quarter it is up 13.2 percentage points.
Value Line Inc's quarterly ROE was 4.3% in Q1 2027: one quarter's net income over shareholder equity, not annualized. This is down 2.0 percentage points from the same quarter a year earlier. Against the prior quarter it is up 0.9 percentage points.
Not reported for Q1 2027.
Capital Allocation
Value Line Inc spent $100K on share buybacks in Q1 2027, returning capital to shareholders by reducing shares outstanding. This represents an increase of 69.5% from the same quarter a year earlier. Against the prior quarter it is up 61.3%.
Not reported for Q1 2027.
Not reported for Q1 2027.
VALU Income Statement
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | Q1'2710-Q | Q4'2610-K | Q3'2610-Q | Q2'2610-Q | Q1'2610-Q | Q4'2510-K | Q3'2510-Q | Q2'2510-Q |
|---|---|---|---|---|---|---|---|---|
| Revenue | $8.1M-6.4% | $8.0M-4.5% | $8.3M-7.7% | $8.6M-3.2% | $8.6M-3.1% | $8.4M-6.8% | $9.0M-1.8% | $8.8M-8.0% |
| Operating Income | $1.0M-31.4% | $19K-97.7% | $1.0M-35.8% | $1.5M-13.3% | $1.5M-19.0% | $830K-44.2% | $1.6M-29.9% | $1.7M-34.8% |
| EBITDA | $1.3M-26.2% | $343K-70.0% | $1.3M-31.3% | $1.8M-10.5% | $1.8M-14.7% | $1.1M-38.0% | $1.9M-25.7% | $2.0M-32.3% |
| Income Tax | $1.7M-20.9% | $1.4M+29.8% | $2.0M+3.0% | $2.2M+15.5% | $2.2M+13.9% | $1.1M-36.4% | $2.0M+6.9% | $1.9M+70.1% |
| Net Income | $4.7M-27.9% | $3.6M-9.4% | $5.9M+14.5% | $5.7M-0.1% | $6.5M+9.7% | $4.0M-17.4% | $5.2M-12.3% | $5.7M+63.0% |
| EPS (Basic) | $0.50-27.5% | $0.38-9.5% | $0.63+14.5% | $0.600.0% | $0.69+11.3% | $0.42-17.6% | $0.55-11.3% | $0.60+62.2% |
Not reported in any period shown, so not listed: Cost of Revenue, Gross Profit, R&D Expenses, SG&A Expenses, Interest Expense, EPS (Diluted), Diluted Shares (Avg).
VALU Balance Sheet
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | Q1'2710-Q | Q4'2610-K | Q3'2610-Q | Q2'2610-Q | Q1'2610-Q | Q4'2510-K | Q3'2510-Q | Q2'2510-Q |
|---|---|---|---|---|---|---|---|---|
| Total Assets | $152.7M+3.0% | $151.9M+5.1% | $151.0M+5.2% | $147.9M+5.7% | $148.2M+7.0% | $144.5M+6.2% | $143.6M+6.7% | $140.0M+7.4% |
| Current Assets | $90.5M+8.4% | $89.2M+11.6% | $87.1M+11.2% | $83.4M+11.4% | $83.5M+13.4% | $79.9M+12.5% | $78.3M+12.3% | $74.9M+14.0% |
| Cash & Equivalents | $16.0M-52.5% | $24.2M-29.0% | $46.5M+73.3% | $43.6M+286.1% | $33.7M+115.7% | $34.1M+676.2% | $26.8M+363.9% | $11.3M+187.8% |
| Short-Term Investments | $15.1M+45024.1% | $23.7M-29.4% | $46.0M+76.9% | $43.0M+291.3% | $33K-99.8% | $33.6M+812641.8% | $26.0M+448.7% | $11.0M+220.5% |
| Accounts Receivable | $1.1M-15.2% | $1.0M-22.0% | $1.1M-18.6% | $1.2M-7.8% | $1.3M+4.7% | $1.3M+1.3% | $1.3M+2.6% | $1.3M-71.8% |
| Total Liabilities | $43.5M-3.7% | $44.0M-1.8% | $43.2M-3.2% | $42.4M-1.9% | $45.2M+1.0% | $44.9M-0.9% | $44.6M-1.5% | $43.3M-3.0% |
| Current Liabilities | $22.1M-6.7% | $22.8M-3.8% | $21.4M-6.3% | $20.9M-4.6% | $23.7M+2.2% | $23.7M+6.3% | $22.8M+3.5% | $21.9M+1.5% |
| Non-Current Liabilities | $21.4M-0.4% | $21.3M+0.3% | $21.8M+0.1% | $21.6M+0.8% | $21.4M-0.2% | $21.2M-7.8% | $21.8M-6.3% | $21.4M-7.1% |
| Total Equity | $109.2M+5.9% | $107.9M+8.2% | $107.8M+8.9% | $105.5M+9.1% | $103.0M+9.8% | $99.7M+9.8% | $99.0M+10.9% | $96.7M+12.8% |
| Retained Earnings | $123.9M+6.1% | $122.6M+8.1% | $122.3M+8.7% | $119.4M+8.4% | $116.8M+8.8% | $113.4M+8.8% | $112.5M+10.0% | $110.2M+11.2% |
Not reported in any period shown, so not listed: Inventory, Long-Term Investments, Goodwill, Long-Term Debt.
VALU Cash Flow Statement
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | Q1'2710-Q | Q4'2610-K | Q3'2610-Q | Q2'2610-Q | Q1'2610-Q | Q4'2510-K | Q3'2510-Q | Q2'2510-Q |
|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | $4.7M-15.4% | $4.8M-13.7% | $5.3M-22.9% | $3.0M-3.9% | $5.6M+16.5% | $5.5M+47.2% | $6.9M-18.4% | $3.1M+335.9% |
| Depreciation & Amortization | $321K-3.0% | $324K+3.8% | $322K-11.8% | $318K+6.0% | $331K+12.6% | $312K-12.1% | $365K+0.6% | $300K-12.5% |
| Capital Expenditures | N/A | $0-100.0% | $0-100.0% | $0-100.0% | $0-100.0% | $4K+300.0% | $109K+678.6% | $61Kn/m |
| Free Cash Flow | N/A | $4.8M-13.6% | $5.3M-21.6% | $3.0M-2.0% | $5.6M+16.6% | $5.5M+47.2% | $6.8M-19.6% | $3.0M+327.2% |
| Investing Cash Flow | -$9.5Mn/m | -$24.0M-606.9% | $1.3M-89.0% | $10.2Mn/m | -$2.8M-129.7% | $4.7Mn/m | $11.6Mn/m | -$4.6Mn/m |
| Financing Cash Flow | -$3.4Mn/m | -$3.1Mn/m | -$3.7Mn/m | -$3.2Mn/m | -$3.1Mn/m | -$3.0Mn/m | -$2.9Mn/m | -$2.8Mn/m |
| Dividends Paid | $3.3M+7.4% | $3.1M+8.0% | $3.1M+8.2% | $3.1M+8.2% | $3.1M+8.2% | $2.8M+7.0% | $2.8M+7.1% | $2.8M+7.0% |
| Share Buybacks | $100K+69.5% | $62K-65.4% | $647K+574.0% | $160K | $59K-67.0% | $179K-3.2% | $96Kn/m | N/A |
Not reported in any period shown, so not listed: Stock-Based Compensation.
VALU Financial Ratios
Margins and returns are percentages; the remaining ratios are unitless multiples. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | Q1'2710-Q | Q4'2610-K | Q3'2610-Q | Q2'2610-Q | Q1'2610-Q | Q4'2510-K | Q3'2510-Q | Q2'2510-Q |
|---|---|---|---|---|---|---|---|---|
| Operating Margin | 12.8%-4.6pp | 0.2%-9.7pp | 12.1%-5.3pp | 17.7%-2.1pp | 17.4%-3.4pp | 9.9%-6.6pp | 17.4%-7.0pp | 19.7%-8.1pp |
| Net Margin | 57.8%-17.2pp | 44.7%-2.4pp | 71.4%+13.8pp | 66.4%+2.1pp | 75.1%+8.8pp | 47.1%-6.0pp | 57.6%-6.9pp | 64.3%+28.0pp |
| Return on Equity | 4.3%-2.0pp | 3.3%-0.6pp | 5.5%+0.3pp | 5.4%-0.5pp | 6.3%0.0pp | 4.0%-1.3pp | 5.2%-1.4pp | 5.9%+1.8pp |
| Return on Assets | 3.0%-1.3pp | 2.4%-0.4pp | 3.9%+0.3pp | 3.8%-0.2pp | 4.4%+0.1pp | 2.7%-0.8pp | 3.6%-0.8pp | 4.1%+1.4pp |
| Current Ratio | 4.09+0.6x | 3.92+0.5x | 4.07+0.6x | 3.99+0.6x | 3.52+0.3x | 3.38+0.2x | 3.43+0.3x | 3.42+0.4x |
| Liabilities-to-Equity | 0.400.0x | 0.410.0x | 0.400.0x | 0.400.0x | 0.440.0x | 0.450.0x | 0.45-0.1x | 0.45-0.1x |
| Asset Turnover | 0.050.0x | 0.050.0x | 0.050.0x | 0.060.0x | 0.060.0x | 0.060.0x | 0.060.0x | 0.060.0x |
| FCF Margin | N/A | 59.7%-6.3pp | 63.9%-11.4pp | 34.5%+0.4pp | 64.6%+11.0pp | 66.0%+24.2pp | 75.3%-16.6pp | 34.1%+26.7pp |
Not reported in any period shown, so not listed: Gross Margin, Debt-to-Equity.
Similar Companies
Newest fiscal year on record for each company. The health score is the peer-relative Financial Health Score for that year; a dash means no score is published for it.
| Company | Fiscal year | Revenue | Net income | Net margin | Market cap | Health score |
|---|---|---|---|---|---|---|
| Value Line Inc VALU | FY2026 | $33.4M | $21.6M | 64.7% | $390.7M | 65/100 |
| MarketWise, Inc. MKTW | FY2025 | $328.1M | $5.6M | 1.7% | $56.4M | 41/100 |
| Moody's Corporation MCO | FY2025 | $7.7B | $2.5B | 31.9% | $82.3B | 74/100 |
| S&P Global Inc. SPGI | FY2025 | $15.3B | $4.5B | 29.1% | $130.3B | 61/100 |
| Morningstar, Inc. MORN | FY2025 | $2.4B | $374.2M | 15.3% | $8.1B | 61/100 |
Where Value Line Inc Ranks
Frequently Asked Questions
What is Value Line Inc's annual revenue?
Value Line Inc (VALU) reported $33.4M in total revenue for fiscal year 2026. This represents a -4.7% 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 Inc's revenue growing?
Value Line Inc (VALU) revenue declined by 4.7% year-over-year, from $35.1M to $33.4M in fiscal year 2026.
Is Value Line Inc profitable?
Yes, Value Line Inc (VALU) reported a net income of $21.6M in fiscal year 2026, with a net profit margin of 64.7%.
What is Value Line Inc's EBITDA?
Value Line Inc (VALU) had EBITDA of $5.3M in fiscal year 2026, measuring earnings before interest, taxes, depreciation, and amortization.
What is Value Line Inc's operating margin?
Value Line Inc (VALU) had an operating margin of 12.0% in fiscal year 2026, reflecting the profitability of core business operations before interest and taxes.
What is Value Line Inc's net profit margin?
Value Line Inc (VALU) had a net profit margin of 64.7% in fiscal year 2026, representing the share of revenue converted into profit after all expenses.
What is Value Line Inc's return on equity (ROE)?
Value Line Inc (VALU) has a return on equity of 20.1% for fiscal year 2026, measuring how efficiently the company generates profit from shareholder equity.
What is Value Line Inc's free cash flow?
Value Line Inc (VALU) generated $18.6M in free cash flow during fiscal year 2026. This represents a -7.4% 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 Inc's operating cash flow?
Value Line Inc (VALU) generated $18.6M in operating cash flow during fiscal year 2026, representing cash generated from core business activities.
What are Value Line Inc's total assets?
Value Line Inc (VALU) had $151.9M in total assets as of fiscal year 2026, including both current and long-term assets.
What are Value Line Inc's capital expenditures?
Value Line Inc (VALU) reported no capital expenditure during fiscal year 2026.
What is Value Line Inc's current ratio?
Value Line Inc (VALU) had a current ratio of 3.92 as of fiscal year 2026, which is generally considered healthy.
What is Value Line Inc's liabilities-to-equity ratio?
Value Line Inc (VALU) had a liabilities-to-equity ratio of 0.41 as of fiscal year 2026, which is total liabilities divided by total shareholder equity. Total liabilities counts every obligation on the balance sheet (payables, deposits, insurance reserves and deferred taxes as well as borrowings), so this ratio usually runs well above debt-to-equity. No debt-to-equity ratio is shown for fiscal year 2026, because the filing data we hold for that year carries no long-term debt figure.
What is Value Line Inc's return on assets (ROA)?
Value Line Inc (VALU) had a return on assets of 14.2% for fiscal year 2026, measuring how efficiently the company uses its assets to generate profit.
What is Value Line Inc's P/E ratio?
Value Line Inc (VALU) trades at 19.7x earnings, its market capitalization divided by $19.8M net income, trailing 12 months to July 31, 2026. The market capitalization is $390.7M as of Oct 28, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.
What is Value Line Inc's price-to-sales ratio?
Value Line Inc (VALU) trades at 11.9x sales, its market capitalization divided by $32.9M revenue, trailing 12 months to July 31, 2026. The market capitalization is $390.7M as of Oct 28, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.
What is Value Line Inc's Altman Z-Score?
Value Line Inc (VALU) has an Altman Z-Score of 7.29, 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 Inc's Piotroski F-Score?
Value Line Inc (VALU) has a Piotroski F-Score of 4 out of 7 computable signals; 2 of the nine could not be computed from available data, so the full-scale strength rating is not shown. 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 to 9 indicate strong and improving fundamentals. Learn more in our complete guide to financial health indicators.
Are Value Line Inc's earnings high quality?
Value Line Inc (VALU) has an earnings quality ratio of 0.86x, 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 Inc?
Value Line Inc (VALU) scores 65 out of 100 on our Financial Health Score, indicating strong standing within its operating companies peer group. The score is the average of six dimensions (Profitability, Growth, Leverage, Liquidity, Cash Flow, Returns), each ranked as a percentile relative to companies in the same scoring family (banks against banks, REITs against REITs, and so on) rather than across all industries. It rates the quality of the business, not whether the stock is fairly priced, and is not financial advice. Learn more in our complete guide to financial health indicators.