# Value Line Inc: Form 10-K/A for the period ended Apr 30, 2024

- Company: [Value Line Inc](/companies/valu.md) (CIK 717720)
- Form: 10-K/A
- Filed: 2024-10-08
- Accepted by EDGAR: Oct 8, 2024, 21:14 ET
- Period: 2024-04-30
- Accession: 0001437749-24-030899
- Inline XBRL: yes
- Main document: https://www.sec.gov/Archives/edgar/data/717720/000143774924030899/valu20240430_10ka.htm
- All documents and exhibits: https://www.sec.gov/Archives/edgar/data/717720/000143774924030899/

## Cybersecurity

As filed, 1,791 characters.

We believe that information security is a critical component of our business strategy. Therefore, we maintain and continuously assess and strengthen our cyber security program.

Management is responsible for the day-to-day administration of the Company’s risk exposures and has adopted a risk management framework including identification, analysis and response to risks affecting our business. The Company has established a committee of senior leaders which is chaired by the Company’s Executive Director of Information Technology.

We regularly engage third-party services to conduct evaluations of our security controls, which can include penetration testing, independent audits, or consulting on best practices to address new challenges. These evaluations include testing both the design and effectiveness of security controls.

We rely on third-party service providers for a variety of services to run our information systems. Cybersecurity risks are evaluated when determining the selection and oversight of applicable third-party service providers. A cyber-attack at a third-party service provider could have a significant impact on our business, and we continuously monitor the risks associated with our service providers.

The Audit Committee has responsibility for the oversight of the Company’s risk management program, including technology and cybersecurity risks facing the Company. The audit committee receives briefings from management and the executive director of information technology about cybersecurity risk management and the overall technology and cybersecurity environment.

We believe that currently we have not encountered a cybersecurity event that has had a material impact on our business. See Item 1A. “Risk Factors” for a discussion of our cybersecurity risks.

Filed Oct 8, 2024.
Source: SEC EDGAR, the filing index for accession 0001437749-24-030899. Last ingested by Listed: Oct 24, 2026, 14:56 ET. No prices; not investment advice.