# Value Line Inc: financial statements, quarterly

VALU · Nasdaq · CIK 717720 · [Financials](/sectors/financials.md) · fiscal year ends Apr 30

Pages: [Overview](/companies/valu.md) · [Financials](/companies/valu/financials.md) · [Filings](/companies/valu/filings.md) · [Insiders](/companies/valu/insiders.md)

Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/valu/financials.md?period=annual).

## Income statement

| Line item | Unit | Q2 FY2024 (2023-10-31) | Q3 FY2024 (2024-01-31) | Q4 FY2024 (2024-04-30) | Q1 FY2025 (2024-07-31) | Q2 FY2025 (2024-10-31) | Q3 FY2025 (2025-01-31) | Q4 FY2025 (2025-04-30) | Q1 FY2026 (2025-07-31) | Q2 FY2026 (2025-10-31) | Q3 FY2026 (2026-01-31) | Q4 FY2026 (2026-04-30) | Q1 FY2027 (2026-07-31) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Revenue | $k | [9,610](/filings/0001437749-24-037459.md) | [9,131](/filings/0001437749-25-007788.md) | [9,003 d](/filings/0001437749-26-024817.md) | [8,884](/filings/0001437749-25-029035.md) | [8,841](/filings/0001437749-25-037818.md) | [8,967](/filings/0001437749-26-008479.md) | [8,387 d](/filings/0001437749-26-024817.md) | [8,606](/filings/0001437749-26-030292.md) | [8,556](/filings/0001437749-25-037818.md) | [8,276](/filings/0001437749-26-008479.md) | [8,009 d](/filings/0001437749-26-024817.md) | [8,051](/filings/0001437749-26-030292.md) |
| Operating income | $k | [2,674](/filings/0001437749-24-037459.md) | [2,232](/filings/0001437749-25-007788.md) | [1,488 d](/filings/0001437749-26-024817.md) | [1,847](/filings/0001437749-25-029035.md) | [1,744](/filings/0001437749-25-037818.md) | [1,564](/filings/0001437749-26-008479.md) | [830 d](/filings/0001437749-26-024817.md) | [1,496](/filings/0001437749-26-030292.md) | [1,512](/filings/0001437749-25-037818.md) | [1,004](/filings/0001437749-26-008479.md) | [19.0 d](/filings/0001437749-26-024817.md) | [1,027](/filings/0001437749-26-030292.md) |
| Income tax | $k | [1,102](/filings/0001437749-24-037459.md) | [1,845](/filings/0001437749-25-007788.md) | [1,724 d](/filings/0001437749-26-024817.md) | [1,910](/filings/0001437749-25-029035.md) | [1,875](/filings/0001437749-25-037818.md) | [1,973](/filings/0001437749-26-008479.md) | [1,097 d](/filings/0001437749-26-024817.md) | [2,176](/filings/0001437749-26-030292.md) | [2,166](/filings/0001437749-25-037818.md) | [2,033](/filings/0001437749-26-008479.md) | [1,424 d](/filings/0001437749-26-024817.md) | [1,722](/filings/0001437749-26-030292.md) |
| Net income | $k | [3,488](/filings/0001437749-25-007788.md) | [5,885](/filings/0001437749-25-007788.md) | [4,784 d](/filings/0001437749-26-024817.md) | [5,887](/filings/0001437749-26-008479.md) | [5,685](/filings/0001437749-26-008479.md) | [5,163](/filings/0001437749-26-008479.md) | [3,951 d](/filings/0001437749-26-024817.md) | [6,460](/filings/0001437749-26-030292.md) | [5,682](/filings/0001437749-26-008479.md) | [5,910](/filings/0001437749-26-008479.md) | [3,578 d](/filings/0001437749-26-024817.md) | [4,655](/filings/0001437749-26-030292.md) |
| Diluted EPS | $ per share | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Basic EPS | $ per share | [0.37](/filings/0001437749-24-037459.md) | [0.62](/filings/0001437749-25-007788.md) | not reported | [0.62](/filings/0001437749-25-029035.md) | [0.60](/filings/0001437749-25-037818.md) | [0.55](/filings/0001437749-26-008479.md) | not reported | [0.69](/filings/0001437749-26-030292.md) | [0.60](/filings/0001437749-25-037818.md) | [0.63](/filings/0001437749-26-008479.md) | not reported | [0.50](/filings/0001437749-26-030292.md) |

- Revenue: us-gaap:RevenueFromContractWithCustomerIncludingAssessedTax
- Operating income: us-gaap:OperatingIncomeLoss
- Income tax: us-gaap:IncomeTaxExpenseBenefit
- Net income: us-gaap:NetIncomeLoss
- Diluted EPS: not reported
- Basic EPS: us-gaap:EarningsPerShareBasic

## Balance sheet

| Line item | Unit | Q2 FY2024 (2023-10-31) | Q3 FY2024 (2024-01-31) | FY2024 (2024-04-30) | Q1 FY2025 (2024-07-31) | Q2 FY2025 (2024-10-31) | Q3 FY2025 (2025-01-31) | FY2025 (2025-04-30) | Q1 FY2026 (2025-07-31) | Q2 FY2026 (2025-10-31) | Q3 FY2026 (2026-01-31) | FY2026 (2026-04-30) | Q1 FY2027 (2026-07-31) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | $m | [3.9](/filings/0001437749-24-037459.md) | [5.8](/filings/0001437749-25-007788.md) | [4.4](/filings/0001437749-26-024817.md) | [15.6](/filings/0001437749-25-029035.md) | [11.3](/filings/0001437749-25-037818.md) | [26.8](/filings/0001437749-26-008479.md) | [34.1](/filings/0001437749-26-024817.md) | [33.7](/filings/0001437749-26-030292.md) | [43.6](/filings/0001437749-25-037818.md) | [46.5](/filings/0001437749-26-008479.md) | [24.2](/filings/0001437749-26-030292.md) | [16.0](/filings/0001437749-26-030292.md) |
| Current assets | $m | [65.7](/filings/0001437749-23-034512.md) | [69.7](/filings/0001437749-24-008060.md) | [71.0](/filings/0001437749-25-023754.md) | [73.6](/filings/0001437749-24-029168.md) | [74.9](/filings/0001437749-24-037459.md) | [78.3](/filings/0001437749-25-007788.md) | [79.9](/filings/0001437749-26-024817.md) | [83.5](/filings/0001437749-25-029035.md) | [83.4](/filings/0001437749-25-037818.md) | [87.1](/filings/0001437749-26-008479.md) | [89.2](/filings/0001437749-26-030292.md) | [90.5](/filings/0001437749-26-030292.md) |
| Total assets | $m | [130](/filings/0001437749-23-034512.md) | [135](/filings/0001437749-24-008060.md) | [136](/filings/0001437749-25-023754.md) | [139](/filings/0001437749-24-029168.md) | [140](/filings/0001437749-24-037459.md) | [144](/filings/0001437749-25-007788.md) | [145](/filings/0001437749-26-024817.md) | [148](/filings/0001437749-25-029035.md) | [148](/filings/0001437749-25-037818.md) | [151](/filings/0001437749-26-008479.md) | [152](/filings/0001437749-26-030292.md) | [153](/filings/0001437749-26-030292.md) |
| Current liabilities | $m | [21.6](/filings/0001437749-23-034512.md) | [22.0](/filings/0001437749-24-008060.md) | [22.3](/filings/0001437749-25-023754.md) | [23.2](/filings/0001437749-24-029168.md) | [21.9](/filings/0001437749-24-037459.md) | [22.8](/filings/0001437749-25-007788.md) | [23.7](/filings/0001437749-26-024817.md) | [23.7](/filings/0001437749-25-029035.md) | [20.9](/filings/0001437749-25-037818.md) | [21.4](/filings/0001437749-26-008479.md) | [22.8](/filings/0001437749-26-030292.md) | [22.1](/filings/0001437749-26-030292.md) |
| Total liabilities | $m | [44.6](/filings/0001437749-23-034512.md) | [45.3](/filings/0001437749-24-008060.md) | [45.2](/filings/0001437749-25-023754.md) | [44.7](/filings/0001437749-24-029168.md) | [43.3](/filings/0001437749-24-037459.md) | [44.6](/filings/0001437749-25-007788.md) | [44.9](/filings/0001437749-26-024817.md) | [45.2](/filings/0001437749-25-029035.md) | [42.4](/filings/0001437749-25-037818.md) | [43.2](/filings/0001437749-26-008479.md) | [44.0](/filings/0001437749-26-030292.md) | [43.5](/filings/0001437749-26-030292.md) |
| Long-term debt | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Current portion of debt | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Shareholders' equity | $m | [85.7](/filings/0001437749-25-007788.md) | [89.2](/filings/0001437749-25-007788.md) | [90.8](/filings/0001437749-26-024817.md) | [93.9](/filings/0001437749-26-008479.md) | [96.7](/filings/0001437749-26-008479.md) | [99.0](/filings/0001437749-26-008479.md) | [99.7](/filings/0001437749-26-030292.md) | [103](/filings/0001437749-26-030292.md) | [105](/filings/0001437749-26-008479.md) | [108](/filings/0001437749-26-008479.md) | [108](/filings/0001437749-26-030292.md) | [109](/filings/0001437749-26-030292.md) |

- Cash and equivalents: us-gaap:CashAndCashEquivalentsAtCarryingValue
- Current assets: us-gaap:AssetsCurrent
- Total assets: us-gaap:Assets
- Current liabilities: us-gaap:LiabilitiesCurrent
- Total liabilities: us-gaap:Liabilities
- Long-term debt: not reported
- Current portion of debt: not reported
- Shareholders' equity: us-gaap:StockholdersEquity

## Cash flow

| Line item | Unit | Q2 FY2024 (2023-10-31) | Q3 FY2024 (2024-01-31) | Q4 FY2024 (2024-04-30) | Q1 FY2025 (2024-07-31) | Q2 FY2025 (2024-10-31) | Q3 FY2025 (2025-01-31) | Q4 FY2025 (2025-04-30) | Q1 FY2026 (2025-07-31) | Q2 FY2026 (2025-10-31) | Q3 FY2026 (2026-01-31) | Q4 FY2026 (2026-04-30) | Q1 FY2027 (2026-07-31) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Operating cash flow | $k | [705 d](/filings/0001437749-24-037459.md) | [8,406 d](/filings/0001437749-25-007788.md) | [3,763 d](/filings/0001437749-26-024817.md) | [4,771](/filings/0001437749-25-029035.md) | [3,073 d](/filings/0001437749-25-037818.md) | [6,859 d](/filings/0001437749-26-008479.md) | [5,540 d](/filings/0001437749-26-024817.md) | [5,560](/filings/0001437749-26-030292.md) | [2,952 d](/filings/0001437749-25-037818.md) | [5,289 d](/filings/0001437749-26-008479.md) | [4,782 d](/filings/0001437749-26-024817.md) | [4,705](/filings/0001437749-26-030292.md) |
| Capital expenditure | $k | [0.0 d](/filings/0001437749-24-037459.md) | [14.0 d](/filings/0001437749-25-007788.md) | [1.0 d](/filings/0001437749-26-024817.md) | [4.0](/filings/0001437749-25-029035.md) | [61.0 d](/filings/0001437749-25-037818.md) | [109 d](/filings/0001437749-26-008479.md) | [4.0 d](/filings/0001437749-26-024817.md) | [0.0](/filings/0001437749-25-029035.md) | [0.0 d](/filings/0001437749-25-037818.md) | [0.0 d](/filings/0001437749-26-008479.md) | [0.0 d](/filings/0001437749-26-024817.md) | not reported |
| Dividends paid | $k | [2,641 d](/filings/0001437749-24-037459.md) | [2,639 d](/filings/0001437749-25-007788.md) | [2,639 d](/filings/0001437749-26-024817.md) | [2,827](/filings/0001437749-25-029035.md) | [2,825 d](/filings/0001437749-25-037818.md) | [2,826 d](/filings/0001437749-26-008479.md) | [2,825 d](/filings/0001437749-26-024817.md) | [3,059](/filings/0001437749-26-030292.md) | [3,058 d](/filings/0001437749-25-037818.md) | [3,058 d](/filings/0001437749-26-008479.md) | [3,051 d](/filings/0001437749-26-024817.md) | [3,285](/filings/0001437749-26-030292.md) |
| Share repurchases | $k | [150 d](/filings/0001437749-24-037459.md) | [0.0 d](/filings/0001437749-25-007788.md) | [185 d](/filings/0001437749-26-024817.md) | [179](/filings/0001437749-25-029035.md) | [(1.0) d](/filings/0001437749-25-037818.md) | [96.0 d](/filings/0001437749-26-008479.md) | [179 d](/filings/0001437749-26-024817.md) | [59.0](/filings/0001437749-26-030292.md) | [160 d](/filings/0001437749-25-037818.md) | [647 d](/filings/0001437749-26-008479.md) | [62.0 d](/filings/0001437749-26-024817.md) | [100](/filings/0001437749-26-030292.md) |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Capital expenditure: us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
- Dividends paid: us-gaap:PaymentsOfDividendsCommonStock
- Share repurchases: us-gaap:PaymentsForRepurchaseOfCommonStock

Shares outstanding: 9,382,098 at 2026-08-31, from the cover of the [10-Q filed 2026-09-14](/filings/0001437749-26-030292.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:22 ET. No prices; not investment advice.