Saturday 17 October 2026
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Value Line, Inc.
VALU Financial Financial Data & Stock Exchanges
Value Line, Inc.’s revenue for fiscal 2026 (year ended April 2026) was $33.4 million, down 4.65% from fiscal 2025. In the quarter to July 2026, revenue fell 6.45%, EPS fell 27.5% and free cash flow fell 15.4%, each against the same quarter a year earlier. Dividend growth for five consecutive years; insiders bought in the last twelve months.
43.73
0.27
−0.61%
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| Apr '17 | Apr '18 | Apr '19 | Apr '20 | Apr '21 | Apr '22 | Apr '23 | Apr '24 | Apr '25 | Apr '26 | |
|---|---|---|---|---|---|---|---|---|---|---|
Piotroski F-Score |
7 | 6 | 5 | 5 | 6 | 6 | 6 | 6 | 6 | 5 |
P/E ratio |
16.37 | 12.82 | 18.73 | 20.02 | 13.11 | 28.71 | 23.93 | 17.92 | 18.68 | 15.30 |
P/S ratio |
3.99 | 5.27 | 6.18 | 7.42 | 7.26 | 16.90 | 10.89 | 9.10 | 10.98 | 9.89 |
P/FCF ratio |
11.62 | 14.67 | 19.71 | 16.84 | 18.06 | 25.25 | 15.47 | 6.46 | 19.25 | 9.83 |
P/Operating CF |
18.36 | 34.48 | 36.59 | 43.38 | 48.40 | 136.50 | 102.92 | 90.70 | 69.52 | 69.17 |
P/B ratio |
4.50 | 4.34 | 4.72 | 5.58 | 4.37 | 8.60 | 5.17 | 3.76 | 3.86 | 3.07 |
Price to Tangible BV |
4.50 | 4.34 | 4.72 | 5.58 | 4.37 | 8.60 | 5.17 | 3.76 | 3.86 | 3.07 |
EV/Sales |
3.45 | 4.61 | 5.40 | 6.63 | 6.23 | 15.58 | 9.43 | 7.39 | 8.89 | 7.43 |
EV/EBITDA |
12.18 | 44.69 | 33.89 | 28.54 | 28.52 | 52.02 | 29.20 | 26.26 | 42.98 | 46.63 |
EV/Operating CF |
36.47 | 16.68 | 17.04 | 19.43 | 15.35 | 25.62 | 20.59 | 15.45 | 15.41 | 13.37 |
EV/FCF |
10.04 | 12.83 | 17.22 | 15.04 | 15.51 | 23.27 | 13.39 | 5.24 | 15.59 | 7.38 |
Quick Ratio |
0.98 | 1.00 | 1.17 | 1.46 | 1.77 | 2.50 | 2.76 | 3.13 | 3.33 | 3.84 |
Current Ratio |
1.05 | 1.07 | 1.24 | 1.51 | 1.83 | 2.58 | 2.84 | 3.19 | 3.38 | 3.92 |
Net Debt/EBITDA |
(1.91) | (6.43) | (4.90) | (3.40) | (4.87) | (4.76) | (4.84) | (6.48) | (10.67) | (16.23) |
Debt/Assets |
0.00% | 0.00% | 0.00% | 2.12% | 1.92% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
Debt/Equity |
0.00 | 0.00 | 0.00 | 0.04 | 0.03 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Asset Turnover |
0.49 | 0.41 | 0.41 | 0.40 | 0.35 | 0.32 | 0.31 | 0.28 | 0.25 | 0.23 |
Operating CF/Net income |
0.39 | 0.67 | 0.96 | 0.92 | 0.70 | 1.03 | 1.01 | 0.94 | 0.98 | 0.86 |
Capex/Depreciation |
2.30 | 2.65 | (0.33) | 32.56 | (0.14) | 1.86 | 7.24 | (0.05) | (0.19) | 0.00 |
| 28.62% | 36.21% | 26.37% | 29.57% | 38.62% | 32.49% | 22.13% | 21.80% | 21.72% | 20.84% | |
| 11.97% | 16.99% | 13.45% | 14.83% | 20.17% | 19.07% | 13.91% | 14.24% | 14.75% | 14.59% | |
ROIC |
31.67% | 8.14% | 17.62% | 26.17% | 19.63% | 30.93% | 33.17% | 25.45% | 16.78% | 11.76% |
Return on Tangible Assets |
425.05% | 481.48% | 167.72% | 64.41% | 73.62% | 53.37% | 37.20% | 35.74% | 34.65% | 31.52% |
Average Days of Receivables |
8.70 | 10.67 | 15.14 | 45.70 | 36.01 | 15.10 | 19.53 | 12.76 | 13.81 | 11.29 |
Research and Development Expense of Revenue |
0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
Selling, General and Administrative Expense of Revenue |
61.30% | 76.50% | 70.67% | 65.17% | 67.88% | 61.00% | 57.98% | 61.06% | 65.87% | 69.96% |
Intangible Assets out of Total Assets |
0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Share Based Compensation of Revenue |
0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
Graham Net Nets |
(0.14) | (0.09) | (0.06) | (0.05) | (0.01) | 0.02 | 0.04 | 0.08 | 0.09 | 0.14 |
Graham Number |
9.68 | 12.39 | 11.68 | 13.90 | 19.13 | 21.67 | 19.50 | 20.92 | 22.84 | 24.37 |
Earnings Yield |
6.11% | 7.80% | 5.34% | 4.99% | 7.63% | 3.48% | 4.18% | 5.58% | 5.35% | 6.54% |
Free Cash Flow Yield |
8.61% | 6.82% | 5.07% | 5.94% | 5.54% | 3.96% | 6.46% | 15.49% | 5.19% | 10.17% |
Revenue per Share |
4.39 | 3.70 | 3.74 | 4.18 | 4.21 | 4.25 | 4.20 | 3.98 | 3.73 | 3.56 |
Operating CF per Share |
0.42 | 1.02 | 1.19 | 1.42 | 1.71 | 2.58 | 1.92 | 1.90 | 2.15 | 1.98 |
Capex per Share |
1.09 | 0.31 | (0.01) | 0.90 | (0.02) | 0.26 | 1.03 | (0.01) | (0.03) | 0.00 |
Free Cash Flow per Share |
1.51 | 1.33 | 1.17 | 2.32 | 1.69 | 2.84 | 2.95 | 1.89 | 2.12 | 1.98 |
Cash per Share |
2.38 | 2.45 | 2.92 | 3.54 | 4.73 | 6.06 | 6.56 | 7.25 | 8.22 | 9.20 |
Shareholders Equity per Share |
3.89 | 4.49 | 4.91 | 5.55 | 6.98 | 8.35 | 8.85 | 9.63 | 10.58 | 11.48 |
Interest Debt per Share |
0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Book value per Share |
3.89 | 4.49 | 4.91 | 5.55 | 6.98 | 8.35 | 8.85 | 9.63 | 10.58 | 11.48 |
Free Cash Flow |
14.66 | 12.88 | 11.37 | 22.41 | 16.23 | 27.13 | 27.95 | 17.86 | 20.01 | 18.58 |
Working Capital |
1.20 | 1.69 | 6.01 | 13.70 | 23.31 | 37.58 | 42.79 | 48.77 | 56.23 | 66.39 |
Capital Expenditures |
10.62 | 2.98 | (0.12) | 8.66 | (0.18) | 2.49 | 9.77 | (0.08) | (0.24) | — |
Net Current Asset Value |
(23.08) | (16.69) | (12.85) | (15.66) | (2.89) | 12.24 | 18.67 | 25.78 | 35.03 | 45.13 |
EV/EBIT |
19.73 | 64.24 | 36.18 | 29.38 | 33.42 | 58.46 | 32.63 | 30.31 | 52.10 | 61.61 |
Capex to Sales |
(0.25) | (0.08) | 0.00 | (0.21) | 0.00 | (0.06) | (0.25) | 0.00 | 0.01 | 0.00 |
Price to Operating Income |
22.84 | 73.49 | 41.42 | 32.88 | 38.90 | 63.43 | 37.69 | 37.34 | 64.35 | 82.05 |
| Other line items | ||||||||||
Depreciation/Fixed assets |
3.73 | 0.82 | 0.32 | 0.03 | 0.16 | 0.19 | 0.23 | 0.32 | 0.37 | 0.58 |
Cash ROIC |
24.03% | 19.14% | 14.99% | 24.89% | 14.15% | 19.74% | 19.17% | 11.22% | 11.30% | 9.56% |
Accounts Receivable Turnover |
37.59 | 34.71 | 28.40 | 12.31 | 8.95 | 14.31 | 20.89 | 21.83 | 26.61 | 28.32 |
Accounts Payable Turnover |
0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Inventory Turnover |
0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | — | — | — |
Average Days of Payables |
0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Days of Inventory on Hand |
0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | — | — | — |
Average Receivables |
1.14 | 1.03 | 1.28 | 3.28 | 4.52 | 2.83 | 1.90 | 1.72 | 1.32 | 1.18 |
Average Payables |
3.67 | 3.39 | 3.88 | 4.33 | 4.42 | 3.94 | 3.80 | 4.08 | 4.42 | 4.84 |
Average Assets |
86.62 | 86.76 | 89.29 | 100.76 | 115.43 | 124.94 | 129.91 | 133.56 | 140.28 | 148.22 |
Average Common Equity |
36.23 | 40.70 | 45.53 | 50.53 | 60.28 | 73.33 | 81.66 | 87.23 | 95.24 | 103.78 |
Columns are period end dates · fundamentals updated 2 Oct 2026