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