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Value Line (VALU) Financials

Value Line logo
$40.37 -0.68 (-1.66%)
Closing price 04:00 PM Eastern
Extended Trading
$40.40 +0.03 (+0.06%)
As of 04:05 PM Eastern
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Annual Income Statements for Value Line

Annual Income Statements for Value Line

This table shows Value Line's income and expenses over time, based on annual financial data. All values are USD millions unless otherwise specified.

Metric 2022 2023 2024
Net Income / (Loss) Attributable to Common Shareholders		 24 18 19
Consolidated Net Income / (Loss)		 24 18 19
Net Income / (Loss) Continuing Operations		 24 18 19
Total Pre-Tax Income 		31 24 25
Total Operating Income		 11 11 9.14
Total Gross Profit		 23 24 23
Total Revenue		 41 40 37
Operating Revenue		 41 40 37
Total Cost of Revenue		 17 15 15
Operating Cost of Revenue		 17 15 15
Total Operating Expenses		 12 13 13
Selling, General & Admin Expense		 4.18 4.76 5.09
Marketing Expense		 8.23 8.26 8.41
Total Other Income / (Expense), net		 20 12 16
Interest Expense		 -2.33 0.00 0.00
Interest & Investment Income		 18 12 16
Income Tax Expense		 6.82 5.71 6.17
Basic Earnings per Share		 $2.50 $1.91 $2.02
Weighted Average Basic Shares Outstanding		 9.54M 9.46M 9.43M
Weighted Average Diluted Shares Outstanding		 9.47M 9.43M 9.42M
Weighted Average Basic & Diluted Shares Outstanding		 9.47M 9.43M 9.42M
Cash Dividends to Common per Share		 $0.91 $1.03 $1.14

Quarterly Income Statements for Value Line

This table shows Value Line's income and expenses over time, based on quarterly financial data. All values are USD millions unless otherwise specified.

Metric Q4 2022 Q1 2023 Q2 2023 Q3 2023 Q4 2023 Q1 2024 Q2 2024 Q3 2024 Q4 2024 Q1 2025 Q2 2025
Net Income / (Loss) Attributable to Common Shareholders		 5.25 4.46 4.33 5.25 4.03 4.86 3.49 5.16 4.78 5.89 5.69
Consolidated Net Income / (Loss)		 5.25 4.46 4.33 5.25 4.03 4.86 3.49 5.16 4.78 5.89 5.69
Net Income / (Loss) Continuing Operations		 5.25 4.46 4.33 5.25 4.03 4.86 3.49 5.16 4.78 5.89 5.69
Total Pre-Tax Income 		6.92 5.87 5.72 6.92 5.27 6.36 4.59 7.14 6.51 7.80 7.56
Total Operating Income		 2.63 2.56 3.17 2.98 2.76 2.75 2.67 1.56 1.49 1.85 1.74
Total Gross Profit		 5.66 5.90 6.30 6.21 6.09 6.00 5.91 5.34 5.31 5.34 5.27
Total Revenue		 10 9.94 10 9.97 9.72 9.74 9.61 8.97 9.00 8.88 8.84
Operating Revenue		 10 9.94 10 9.97 9.72 9.74 9.61 8.97 9.00 8.88 8.84
Total Cost of Revenue		 4.69 4.05 3.77 3.76 3.63 3.74 3.70 3.62 3.70 3.54 3.58
Operating Cost of Revenue		 4.69 4.05 3.77 3.76 3.63 3.74 3.70 3.62 3.70 3.54 3.58
Total Operating Expenses		 3.03 3.34 3.12 3.23 3.33 3.26 3.24 3.78 3.82 3.49 3.52
Selling, General & Admin Expense		 0.82 1.31 1.16 1.15 1.15 1.09 1.17 1.35 1.64 1.15 1.21
Marketing Expense		 2.21 2.04 1.97 2.07 2.18 2.17 2.07 2.43 2.18 2.35 2.31
Total Other Income / (Expense), net		 4.29 3.31 2.55 3.94 2.51 3.61 1.92 5.57 5.02 5.95 5.82
Interest & Investment Income		 4.29 3.31 2.55 3.94 2.51 3.61 1.92 5.57 5.02 5.95 5.82
Income Tax Expense		 1.67 1.41 1.39 1.67 1.24 1.50 1.10 1.97 1.72 1.91 1.88
Basic Earnings per Share		 $0.55 $0.47 $0.46 $0.55 $0.43 $0.52 $0.37 $0.55 $0.51 $0.62 $0.60
Weighted Average Basic Shares Outstanding		 9.54M 9.48M 9.47M 9.46M 9.46M 9.43M 9.43M 9.42M 9.43M 9.42M 9.42M
Weighted Average Diluted Shares Outstanding		 9.47M - - 9.44M 9.43M 9.43M 9.43M 9.41M 9.42M 9.42M 9.42M
Weighted Average Basic & Diluted Shares Outstanding		 9.47M - - 9.44M 9.43M 9.43M 9.43M 9.41M 9.42M 9.42M 9.42M

Annual Cash Flow Statements for Value Line

This table details how cash moves in and out of Value Line's business through operations, investing, and financing, using annual figures. All values are USD millions unless otherwise specified.

Metric 2022 2023 2024
Net Change in Cash & Equivalents		 10 -22 -3.20
Net Cash From Operating Activities		 25 18 18
Net Cash From Continuing Operating Activities		 25 18 18
Net Income / (Loss) Continuing Operations		 24 18 19
Consolidated Net Income / (Loss)		 24 18 19
Depreciation Expense		 1.34 1.35 1.41
Non-Cash Adjustments To Reconcile Net Income		 -2.33 -0.72 -3.68
Changes in Operating Assets and Liabilities, net		 1.81 -0.52 1.19
Net Cash From Investing Activities		 -3.39 -26 -10
Net Cash From Continuing Investing Activities		 -3.39 -26 -10
Purchase of Property, Plant & Equipment		 -0.01 -0.03 -0.02
Acquisitions		 0.00 -0.11 -0.06
Purchase of Investments		 -18 -41 -48
Sale and/or Maturity of Investments		 15 15 38
Net Cash From Financing Activities		 -11 -14 -11
Net Cash From Continuing Financing Activities		 -11 -14 -11
Repurchase of Common Equity		 -2.48 -4.70 -0.52
Payment of Dividends		 -8.41 -9.47 -11

Quarterly Cash Flow Statements for Value Line

This table details how cash moves in and out of Value Line's business through operations, investing, and financing, using quarterly figures. All values are USD millions unless otherwise specified.

Metric Q4 2022 Q1 2023 Q2 2023 Q3 2023 Q4 2023 Q1 2024 Q2 2024 Q3 2024 Q4 2024 Q1 2025 Q2 2025
Net Change in Cash & Equivalents		 -0.21 -15 -2.13 -0.81 -4.27 1.96 -5.63 1.86 -1.39 11 -4.34
Net Cash From Operating Activities		 5.02 5.34 3.26 5.38 4.20 5.06 0.71 8.41 3.76 4.77 3.07
Net Cash From Continuing Operating Activities		 5.02 5.34 3.26 5.38 4.20 5.06 0.71 8.41 3.76 4.77 3.07
Net Income / (Loss) Continuing Operations		 3.81 4.46 4.33 5.25 4.03 4.86 3.49 5.89 4.78 5.89 5.69
Consolidated Net Income / (Loss)		 3.81 4.46 4.33 5.25 4.03 4.86 3.49 5.89 4.78 5.89 5.69
Depreciation Expense		 0.33 0.33 0.34 0.33 0.34 0.35 0.34 0.36 0.36 0.29 0.30
Non-Cash Adjustments To Reconcile Net Income		 2.77 -0.98 0.95 -1.20 0.51 -2.43 1.89 -1.67 -1.29 -2.68 -1.50
Changes in Operating Assets and Liabilities, net		 -1.89 1.52 -2.35 0.99 -0.68 2.28 -5.02 3.83 -0.09 1.27 -1.42
Net Cash From Investing Activities		 -1.78 -15 -1.93 -2.82 -5.89 -0.27 -3.54 -3.91 -2.33 9.47 -4.58
Net Cash From Continuing Investing Activities		 -1.78 -15 -1.93 -2.82 -5.89 -0.27 -3.54 -3.91 -2.33 9.47 -4.58
Purchase of Property, Plant & Equipment		 -0.01 -0.02 - - -0.01 0.00 - -0.01 -0.00 -0.00 -0.06
Purchase of Investments		 -13 -16 -2.37 -13 -9.06 -17 -7.54 -17 -7.29 -6.97 -14
Sale and/or Maturity of Investments		 11 0.58 0.44 10 3.29 16 4.00 13 5.00 16 8.99
Net Cash From Financing Activities		 -3.45 -4.76 -3.47 -3.37 -2.58 -2.83 -2.79 -2.64 -2.82 -3.01 -2.82
Net Cash From Continuing Financing Activities		 -3.45 -4.76 -3.47 -3.37 -2.58 -2.83 -2.79 -2.64 -2.82 -3.01 -2.82
Repurchase of Common Equity		 -1.16 -2.38 -1.10 -1.01 -0.22 -0.19 -0.15 - -0.19 -0.18 0.00
Payment of Dividends		 -2.10 -2.38 -2.37 -2.36 -2.36 -2.64 -2.64 -2.64 -2.64 -2.83 -2.83

Annual Balance Sheets for Value Line

This table presents Value Line's assets and liabilities at the end of each period, using annual balance sheet data. All values are USD millions unless otherwise specified.

Metric 2022 2023 2024
Total Assets		 129 131 136
Total Current Assets		 61 66 71
Cash & Equivalents		 30 7.59 4.39
Short-Term Investments		 28 54 64
Accounts Receivable		 1.68 2.12 1.31
Prepaid Expenses		 1.25 1.46 1.16
Current Deferred & Refundable Income Taxes		 0.59 0.43 0.21
Plant, Property, & Equipment, net		 7.06 5.79 4.44
Total Noncurrent Assets		 60 59 61
Long-Term Investments		 60 59 60
Intangible Assets		 0.07 0.13 0.13
Total Liabilities & Shareholders' Equity		 129 131 136
Total Liabilities		 49 47 45
Total Current Liabilities		 24 23 22
Accounts Payable		 1.31 1.26 1.43
Accrued Expenses		 1.14 0.96 1.02
Dividends Payable		 2.38 2.64 2.83
Current Deferred Revenue		 18 17 16
Current Deferred & Payable Income Tax Liabilities		 0.00 0.31 0.01
Other Current Liabilities		 1.24 1.34 1.21
Total Noncurrent Liabilities		 25 24 23
Noncurrent Deferred Revenue		 6.09 6.20 6.52
Noncurrent Deferred & Payable Income Tax Liabilities		 13 13 13
Other Noncurrent Operating Liabilities		 6.13 4.78 3.58
Total Equity & Noncontrolling Interests		 80 84 91
Total Preferred & Common Equity		 80 84 91
Total Common Equity		 80 84 91
Common Stock		 1.99 1.99 1.99
Retained Earnings		 88 96 104
Treasury Stock		 -9.97 -15 -15
Accumulated Other Comprehensive Income / (Loss)		 -0.02 0.37 -0.25

Quarterly Balance Sheets for Value Line

This table presents Value Line's assets and liabilities at the end of each period, using quarterly balance sheet data. All values are USD millions unless otherwise specified.

Metric Q3 2022 Q3 2023 Q1 2024 Q2 2024 Q3 2024 Q1 2025 Q2 2025
Total Assets		 130 129 132 130 144 139 140
Total Current Assets		 61 64 67 66 78 74 75
Cash & Equivalents		 30 12 9.55 3.92 27 16 11
Short-Term Investments		 28 49 55 56 49 56 61
Accounts Receivable		 1.80 1.78 1.51 4.46 1.34 1.23 1.26
Prepaid Expenses		 1.03 1.19 1.28 1.15 0.87 1.09 0.96
Current Deferred & Refundable Income Taxes		 0.46 0.31 0.10 0.19 0.30 0.00 0.60
Plant, Property, & Equipment, net		 7.37 6.11 5.46 5.13 3.77 4.16 3.94
Total Noncurrent Assets		 61 59 59 60 61 61 61
Long-Term Investments		 61 59 59 59 61 61 61
Intangible Assets		 0.08 0.04 0.11 0.10 0.06 0.12 0.10
Total Liabilities & Shareholders' Equity		 130 129 132 130 144 139 140
Total Liabilities		 50 47 47 45 45 45 43
Total Current Liabilities		 25 22 23 22 23 23 22
Accounts Payable		 1.30 1.12 1.06 1.03 1.10 0.87 0.95
Accrued Expenses		 1.11 - 0.99 0.96 1.00 0.90 0.99
Dividends Payable		 2.10 2.36 2.64 2.64 2.83 2.83 2.83
Current Deferred Revenue		 17 17 16 16 17 16 16
Current Deferred & Payable Income Tax Liabilities		 1.80 0.00 1.59 0.00 0.00 1.41 0.04
Other Current Liabilities		 1.21 1.32 1.31 1.25 1.25 1.23 1.23
Total Noncurrent Liabilities		 25 25 23 23 22 21 21
Noncurrent Deferred Revenue		 5.76 6.23 5.88 6.27 5.31 5.09 5.01
Noncurrent Deferred & Payable Income Tax Liabilities		 13 13 13 13 14 13 13
Other Noncurrent Operating Liabilities		 6.45 5.13 4.49 4.22 2.64 3.26 2.97
Total Equity & Noncontrolling Interests		 79 82 85 86 99 94 97
Total Preferred & Common Equity		 79 82 85 86 99 94 97
Total Common Equity		 79 82 85 86 99 94 97
Common Stock		 1.99 1.99 1.99 1.99 1.99 1.99 1.99
Retained Earnings		 86 95 98 99 113 107 110
Treasury Stock		 -8.81 -14 -15 -15 -15 -15 -15
Accumulated Other Comprehensive Income / (Loss)		 -0.00 0.10 0.16 -0.29 -0.08 -0.08 -0.07

Annual Metrics and Ratios for Value Line

This table displays calculated financial ratios and metrics derived from Value Line's official financial filings.

Metric 2022 2023 2024
Growth Metrics		 - - -
Revenue Growth		 0.33% -2.05% -5.56%
EBITDA Growth		 37.47% 5.63% -17.70%
EBIT Growth		 43.33% 6.20% -20.31%
NOPAT Growth		 44.94% 3.81% -20.83%
Net Income Growth		 2.33% -24.15% 5.24%
EPS Growth		 0.00% 0.00% 0.00%
Operating Cash Flow Growth		 50.19% -26.24% -1.35%
Free Cash Flow Firm Growth		 74.07% -18.15% -3.10%
Invested Capital Growth		 -2.06% 3.46% -0.96%
Revenue Q/Q Growth		 1.57% -1.57% -1.87%
EBITDA Q/Q Growth		 17.38% 1.06% -10.65%
EBIT Q/Q Growth		 19.92% 1.10% -12.19%
NOPAT Q/Q Growth		 19.69% 1.31% -13.07%
Net Income Q/Q Growth		 -3.27% -6.29% 4.11%
EPS Q/Q Growth		 0.00% 0.00% 0.00%
Operating Cash Flow Q/Q Growth		 -4.03% -4.31% -2.38%
Free Cash Flow Firm Q/Q Growth		 -19.62% 40.89% -20.41%
Invested Capital Q/Q Growth		 3.82% -1.82% 0.55%
Profitability Metrics		 - - -
Gross Margin		 57.25% 61.70% 60.38%
EBITDA Margin		 29.95% 32.29% 28.14%
Operating Margin		 26.65% 28.90% 24.38%
EBIT Margin		 26.65% 28.90% 24.38%
Profit (Net Income) Margin		 58.78% 45.52% 50.73%
Tax Burden Percent		 77.75% 76.00% 75.50%
Interest Burden Percent		 283.69% 207.28% 275.54%
Effective Tax Rate		 22.25% 24.00% 24.50%
Return on Invested Capital (ROIC)		 0.00% 0.00% 0.00%
ROIC Less NNEP Spread (ROIC-NNEP)		 0.00% 0.00% 0.00%
Return on Net Nonoperating Assets (RNNOA)		 0.00% 0.00% 0.00%
Return on Equity (ROE)		 32.49% 22.13% 21.80%
Cash Return on Invested Capital (CROIC)		 0.00% 0.00% 0.00%
Operating Return on Assets (OROA)		 8.64% 8.83% 6.84%
Return on Assets (ROA)		 19.07% 13.91% 14.24%
Return on Common Equity (ROCE)		 32.49% 22.13% 21.80%
Return on Equity Simple (ROE_SIMPLE)		 29.91% 21.59% 20.94%
Net Operating Profit after Tax (NOPAT)		 8.40 8.72 6.90
NOPAT Margin		 20.72% 21.96% 18.41%
Net Nonoperating Expense Percent (NNEP)		 14.15% 7.99% 9.91%
Cost of Revenue to Revenue		 42.75% 38.30% 39.62%
SG&A Expenses to Revenue		 10.30% 12.00% 13.56%
R&D to Revenue		 0.00% 0.00% 0.00%
Operating Expenses to Revenue		 30.60% 32.81% 36.00%
Earnings before Interest and Taxes (EBIT)		 11 11 9.14
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)		 12 13 11
Valuation Ratios		 - - -
Price to Book Value (P/BV)		 7.44 5.00 3.74
Price to Tangible Book Value (P/TBV)		 7.45 5.01 3.74
Price to Revenue (P/Rev)		 14.62 10.53 9.05
Price to Earnings (P/E)		 24.87 23.14 17.83
Dividend Yield		 1.46% 2.33% 3.17%
Earnings Yield		 4.02% 4.32% 5.61%
Enterprise Value to Invested Capital (EV/IC)		 0.00 0.00 0.00
Enterprise Value to Revenue (EV/Rev)		 11.70 7.48 5.61
Enterprise Value to EBITDA (EV/EBITDA)		 39.08 23.17 19.94
Enterprise Value to EBIT (EV/EBIT)		 43.92 25.89 23.01
Enterprise Value to NOPAT (EV/NOPAT)		 56.49 34.07 30.48
Enterprise Value to Operating Cash Flow (EV/OCF)		 19.25 16.34 11.73
Enterprise Value to Free Cash Flow (EV/FCFF)		 51.99 39.77 29.07
Leverage & Solvency		 - - -
Debt to Equity		 0.00 0.00 0.00
Long-Term Debt to Equity		 0.00 0.00 0.00
Financial Leverage		 -1.49 -1.43 -1.40
Leverage Ratio		 1.70 1.59 1.53
Compound Leverage Factor		 4.83 3.30 4.22
Debt to Total Capital		 0.00% 0.00% 0.00%
Short-Term Debt to Total Capital		 0.00% 0.00% 0.00%
Long-Term Debt to Total Capital		 0.00% 0.00% 0.00%
Preferred Equity to Total Capital		 0.00% 0.00% 0.00%
Noncontrolling Interests to Total Capital		 0.00% 0.00% 0.00%
Common Equity to Total Capital		 100.00% 100.00% 100.00%
Debt to EBITDA		 0.00 0.00 0.00
Net Debt to EBITDA		 0.00 0.00 0.00
Long-Term Debt to EBITDA		 0.00 0.00 0.00
Debt to NOPAT		 0.00 0.00 0.00
Net Debt to NOPAT		 0.00 0.00 0.00
Long-Term Debt to NOPAT		 0.00 0.00 0.00
Altman Z-Score		 9.13 7.30 6.50
Noncontrolling Interest Sharing Ratio		 0.00% 0.00% 0.00%
Liquidity Ratios		 - - -
Current Ratio		 2.58 2.84 3.19
Quick Ratio		 2.50 2.76 3.13
Cash Flow Metrics		 - - -
Free Cash Flow to Firm (FCFF)		 9.12 7.47 7.24
Operating Cash Flow to CapEx		 224,054.55% 60,593.33% 119,546.67%
Free Cash Flow to Firm to Interest Expense		 0.00 0.00 0.00
Operating Cash Flow to Interest Expense		 0.00 0.00 0.00
Operating Cash Flow Less CapEx to Interest Expense		 0.00 0.00 0.00
Efficiency Ratios		 - - -
Asset Turnover		 0.32 0.31 0.28
Accounts Receivable Turnover		 14.31 20.89 21.83
Inventory Turnover		 0.00 0.00 0.00
Fixed Asset Turnover		 5.27 6.18 7.33
Accounts Payable Turnover		 10.22 11.80 11.03
Days Sales Outstanding (DSO)		 25.50 17.48 16.72
Days Inventory Outstanding (DIO)		 0.00 0.00 0.00
Days Payable Outstanding (DPO)		 35.72 30.93 33.09
Cash Conversion Cycle (CCC)		 -10.23 -13.46 -16.38
Capital & Investment Metrics		 - - -
Invested Capital		 -36 -35 -35
Invested Capital Turnover		 -1.13 -1.12 -1.07
Increase / (Decrease) in Invested Capital		 -0.73 1.25 -0.34
Enterprise Value (EV)		 474 297 210
Market Capitalization		 592 418 339
Book Value per Share		 $8.36 $8.86 $9.63
Tangible Book Value per Share		 $8.36 $8.85 $9.62
Total Capital		 80 84 91
Total Debt		 0.00 0.00 0.00
Total Long-Term Debt		 0.00 0.00 0.00
Net Debt		 -118 -121 -129
Capital Expenditures (CapEx)		 0.01 0.03 0.02
Debt-free, Cash-free Net Working Capital (DFCFNWC)		 -20 -19 -20
Debt-free Net Working Capital (DFNWC)		 38 43 49
Net Working Capital (NWC)		 38 43 49
Net Nonoperating Expense (NNE)		 -15 -9.35 -12
Net Nonoperating Obligations (NNO)		 -116 -119 -126
Total Depreciation and Amortization (D&A)		 1.34 1.35 1.41
Debt-free, Cash-free Net Working Capital to Revenue		 -49.96% -48.56% -52.22%
Debt-free Net Working Capital to Revenue		 92.73% 107.79% 130.10%
Net Working Capital to Revenue		 92.73% 107.79% 130.10%
Earnings Adjustments		 - - -
Adjusted Basic Earnings per Share		 $2.50 $1.91 $2.02
Adjusted Weighted Average Basic Shares Outstanding		 9.54M 9.46M 9.43M
Adjusted Diluted Earnings per Share		 $0.00 $0.00 $0.00
Adjusted Weighted Average Diluted Shares Outstanding		 9.47M 9.43M 9.42M
Adjusted Basic & Diluted Earnings per Share		 $0.00 $0.00 $0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding		 9.47M 9.43M 9.42M
Normalized Net Operating Profit after Tax (NOPAT)		 8.40 8.72 6.90
Normalized NOPAT Margin		 20.72% 21.96% 18.41%
Pre Tax Income Margin		 75.60% 59.89% 67.19%
Debt Service Ratios		 - - -
EBIT to Interest Expense		 0.00 0.00 0.00
NOPAT to Interest Expense		 0.00 0.00 0.00
EBIT Less CapEx to Interest Expense		 0.00 0.00 0.00
NOPAT Less CapEx to Interest Expense		 0.00 0.00 0.00
Payout Ratios		 - - -
Dividend Payout Ratio		 35.28% 52.42% 55.54%
Augmented Payout Ratio		 45.71% 78.45% 58.29%

Quarterly Metrics and Ratios for Value Line

This table displays calculated financial ratios and metrics derived from Value Line's official financial filings.

Metric Q4 2022 Q1 2023 Q2 2023 Q3 2023 Q4 2023 Q1 2024 Q2 2024 Q3 2024 Q4 2024 Q1 2025 Q2 2025
Growth Metrics		 - - - - - - - - - - -
Revenue Growth		 6.44% 0.00% 0.93% -2.84% -6.11% -2.02% -4.53% -10.03% -7.36% -8.82% -8.00%
EBITDA Growth		 153.85% 11.20% 14.14% 3.49% 4.55% 7.09% -14.07% -41.92% -40.55% -30.82% -32.25%
EBIT Growth		 214.08% 12.85% 15.93% 3.79% 4.75% 7.47% -15.73% -47.59% -46.03% -32.76% -34.78%
NOPAT Growth		 210.62% 8.57% 6.56% 5.55% 5.71% 8.04% -15.39% -50.00% -48.16% -33.56% -35.46%
Net Income Growth		 -13.32% 0.00% -49.08% -6.52% -23.12% 9.00% -19.45% -1.62% 18.62% 21.16% 62.99%
EPS Growth		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Operating Cash Flow Growth		 -17.11% 0.00% 238.49% -51.22% -16.32% -5.21% -78.39% 56.27% -10.40% -5.67% 335.89%
Free Cash Flow Firm Growth		 2,907.34% -4,171.68% -2,679.62% -116.06% -68.38% 214.48% 203.02% 327.80% 65.98% -97.50% -87.96%
Invested Capital Growth		 -2.06% 0.00% 0.00% 8.81% 3.46% 0.00% 0.00% -3.62% -0.96% 1.25% -8.59%
Revenue Q/Q Growth		 0.90% -3.92% 1.23% -0.98% -2.50% 0.26% -1.37% -6.69% -1.40% -1.32% -0.48%
EBITDA Q/Q Growth		 -7.52% -2.53% 21.49% -5.50% -6.57% -0.16% -2.52% -36.13% -28.98% 16.17% -4.53%
EBIT Q/Q Growth		 -8.45% -2.89% 24.14% -5.96% -7.61% -0.36% -2.66% -41.51% -33.33% 24.13% -5.58%
NOPAT Q/Q Growth		 -6.92% -2.66% 23.61% -5.75% -6.78% -0.51% -3.19% -44.31% -35.63% 27.49% -5.96%
Net Income Q/Q Growth		 -6.56% -15.02% -2.87% 21.20% -23.15% 20.48% -28.22% 48.02% -18.71% 23.06% -3.43%
EPS Q/Q Growth		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Operating Cash Flow Q/Q Growth		 -54.49% 6.32% -38.85% 64.85% -21.92% 20.43% -86.06% 1,092.34% -55.23% 26.79% -35.59%
Free Cash Flow Firm Q/Q Growth		 -57.98% -1,313.50% 3.14% 96.75% 182.72% 4,293.85% -12.84% -92.81% -49.91% -33.75% 319.47%
Invested Capital Q/Q Growth		 3.82% 100.00% 0.00% 0.00% -1.82% -2.58% 13.40% -14.57% 0.55% -0.32% 4.77%
Profitability Metrics		 - - - - - - - - - - -
Gross Margin		 54.71% 59.30% 62.56% 62.30% 62.66% 61.61% 61.53% 59.60% 58.96% 60.12% 59.56%
EBITDA Margin		 28.65% 29.06% 34.88% 33.29% 31.90% 31.77% 31.39% 21.49% 20.47% 24.10% 23.12%
Operating Margin		 25.43% 25.70% 31.52% 29.94% 28.37% 28.19% 27.83% 17.44% 16.53% 20.79% 19.73%
EBIT Margin		 25.43% 25.70% 31.52% 29.94% 28.37% 28.19% 27.83% 17.44% 16.53% 20.79% 19.73%
Profit (Net Income) Margin		 50.69% 44.83% 43.02% 52.65% 41.50% 49.87% 36.30% 57.58% 53.14% 66.27% 64.30%
Tax Burden Percent		 75.83% 76.01% 75.69% 75.85% 76.53% 76.41% 75.99% 72.35% 73.51% 75.50% 75.20%
Interest Burden Percent		 262.84% 229.46% 180.30% 231.87% 191.15% 231.49% 171.65% 456.27% 437.37% 422.14% 433.49%
Effective Tax Rate		 24.17% 23.99% 24.31% 24.15% 23.47% 23.59% 24.01% 27.65% 26.49% 24.50% 24.80%
Return on Invested Capital (ROIC)		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
ROIC Less NNEP Spread (ROIC-NNEP)		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Return on Net Nonoperating Assets (RNNOA)		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Return on Equity (ROE)		 32.49% 0.00% 0.00% 23.86% 22.13% 21.60% 20.56% 20.16% 21.80% 22.35% 24.38%
Cash Return on Invested Capital (CROIC)		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Operating Return on Assets (OROA)		 8.25% 0.00% 0.00% 9.32% 8.67% 8.42% 8.33% 4.88% 4.64% 5.62% 5.23%
Return on Assets (ROA)		 16.44% 0.00% 0.00% 16.39% 12.68% 14.89% 10.87% 16.12% 14.92% 17.92% 17.06%
Return on Common Equity (ROCE)		 32.49% 0.00% 0.00% 23.86% 22.13% 21.60% 20.56% 20.16% 21.80% 22.35% 24.38%
Return on Equity Simple (ROE_SIMPLE)		 0.00% 0.00% 0.00% 23.45% 0.00% 21.60% 20.56% 18.46% 0.00% 21.36% 23.00%
Net Operating Profit after Tax (NOPAT)		 2.00 1.94 2.40 2.26 2.11 2.10 2.03 1.13 1.09 1.39 1.31
NOPAT Margin		 19.28% 19.54% 23.86% 22.71% 21.71% 21.54% 21.14% 12.62% 12.15% 15.70% 14.83%
Net Nonoperating Expense Percent (NNEP)		 2.98% 0.00% 0.00% 2.56% 1.64% 4.55% 2.50% 3.21% 3.02% 3.59% 3.54%
Return On Investment Capital (ROIC_SIMPLE)		 - - - - - - 2.37% 1.14% - - 1.36%
Cost of Revenue to Revenue		 45.29% 40.70% 37.44% 37.70% 37.34% 38.39% 38.47% 40.40% 41.04% 39.88% 40.44%
SG&A Expenses to Revenue		 7.90% 13.12% 11.50% 11.55% 11.82% 11.18% 12.22% 15.02% 18.25% 12.89% 13.70%
R&D to Revenue		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Operating Expenses to Revenue		 29.28% 33.60% 31.04% 32.36% 34.29% 33.42% 33.70% 42.15% 42.43% 39.33% 39.84%
Earnings before Interest and Taxes (EBIT)		 2.63 2.56 3.17 2.98 2.76 2.75 2.67 1.56 1.49 1.85 1.74
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)		 2.97 2.89 3.51 3.32 3.10 3.10 3.02 1.93 1.84 2.14 2.04
Valuation Ratios		 - - - - - - - - - - -
Price to Book Value (P/BV)		 7.44 0.00 0.00 5.71 5.00 5.74 4.38 3.74 3.74 4.74 4.71
Price to Tangible Book Value (P/TBV)		 7.45 0.00 0.00 5.72 5.01 5.75 4.39 3.74 3.74 4.75 4.71
Price to Revenue (P/Rev)		 14.62 19.44 11.96 11.65 10.53 12.43 9.63 9.69 9.05 12.15 12.70
Price to Earnings (P/E)		 24.87 33.07 24.73 24.36 23.14 26.59 21.32 20.26 17.83 22.20 20.47
Dividend Yield		 1.46% 1.14% 1.89% 2.01% 2.33% 2.04% 2.73% 3.05% 3.17% 2.46% 2.44%
Earnings Yield		 4.02% 3.02% 4.04% 4.10% 4.32% 3.76% 4.69% 4.94% 5.61% 4.50% 4.88%
Enterprise Value to Invested Capital (EV/IC)		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Enterprise Value to Revenue (EV/Rev)		 11.70 0.00 0.00 8.68 7.48 9.30 6.57 6.10 5.61 8.55 8.99
Enterprise Value to EBITDA (EV/EBITDA)		 39.08 0.00 0.00 27.59 23.17 28.20 20.48 19.73 19.94 32.63 37.37
Enterprise Value to EBIT (EV/EBIT)		 43.92 0.00 0.00 30.84 25.89 31.49 22.98 22.37 23.01 37.99 44.07
Enterprise Value to NOPAT (EV/NOPAT)		 56.49 0.00 0.00 40.66 34.07 41.38 30.17 29.33 30.48 50.46 58.65
Enterprise Value to Operating Cash Flow (EV/OCF)		 19.25 0.00 0.00 18.42 16.34 20.51 16.72 12.68 11.73 17.74 16.10
Enterprise Value to Free Cash Flow (EV/FCFF)		 51.99 0.00 0.00 66.01 39.77 8.23 6.50 25.37 29.07 54.39 39.52
Leverage & Solvency		 - - - - - - - - - - -
Debt to Equity		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Long-Term Debt to Equity		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Financial Leverage		 -1.49 0.00 0.00 -1.44 -1.43 -1.42 -1.36 -1.38 -1.40 -1.40 -1.35
Leverage Ratio		 1.70 0.00 0.00 1.60 1.59 1.55 1.52 1.51 1.53 1.51 1.48
Compound Leverage Factor		 4.48 0.00 0.00 3.72 3.04 3.58 2.61 6.87 6.70 6.38 6.42
Debt to Total Capital		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Short-Term Debt to Total Capital		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Long-Term Debt to Total Capital		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Preferred Equity to Total Capital		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Noncontrolling Interests to Total Capital		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Common Equity to Total Capital		 100.00% 0.00% 0.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%
Debt to EBITDA		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Net Debt to EBITDA		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Long-Term Debt to EBITDA		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Debt to NOPAT		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Net Debt to NOPAT		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Long-Term Debt to NOPAT		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Altman Z-Score		 8.93 0.00 0.00 7.78 7.08 8.10 6.89 6.84 6.31 7.80 8.17
Noncontrolling Interest Sharing Ratio		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Liquidity Ratios		 - - - - - - - - - - -
Current Ratio		 2.58 0.00 0.00 2.85 2.84 2.89 3.04 3.43 3.19 3.17 3.42
Quick Ratio		 2.50 0.00 0.00 2.79 2.76 2.83 2.98 3.38 3.13 3.12 3.35
Cash Flow Metrics		 - - - - - - - - - - -
Free Cash Flow to Firm (FCFF)		 2.72 -33 -32 -1.04 0.86 38 33 2.37 1.43 0.95 3.97
Operating Cash Flow to CapEx		 45,627.27% 23,200.00% 0.00% 0.00% 60,000.00% 0.00% 0.00% 60,042.86% 376,300.00% 119,275.00% 5,037.70%
Free Cash Flow to Firm to Interest Expense		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Operating Cash Flow to Interest Expense		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Operating Cash Flow Less CapEx to Interest Expense		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Efficiency Ratios		 - - - - - - - - - - -
Asset Turnover		 0.32 0.00 0.00 0.31 0.31 0.30 0.30 0.28 0.28 0.27 0.27
Accounts Receivable Turnover		 14.31 0.00 0.00 22.52 20.89 26.24 8.75 24.53 21.83 26.79 12.53
Inventory Turnover		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Fixed Asset Turnover		 5.27 0.00 0.00 5.98 6.18 7.23 7.61 7.73 7.33 7.61 7.91
Accounts Payable Turnover		 10.22 0.00 0.00 13.45 11.80 14.03 14.36 13.34 11.03 15.19 14.65
Days Sales Outstanding (DSO)		 25.50 0.00 0.00 16.21 17.48 13.91 41.74 14.88 16.72 13.62 29.13
Days Inventory Outstanding (DIO)		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Days Payable Outstanding (DPO)		 35.72 0.00 0.00 27.14 30.93 26.02 25.41 27.35 33.09 24.02 24.92
Cash Conversion Cycle (CCC)		 -10.23 0.00 0.00 -10.93 -13.46 -12.11 16.33 -12.47 -16.38 -10.40 4.21
Capital & Investment Metrics		 - - - - - - - - - - -
Invested Capital		 -36 0.00 0.00 -34 -35 -36 -31 -35 -35 -35 -34
Invested Capital Turnover		 -1.13 0.00 0.00 -1.12 -1.12 -2.21 -2.52 -1.10 -1.07 -1.03 -1.11
Increase / (Decrease) in Invested Capital		 -0.73 35 34 3.30 1.25 -36 -31 -1.24 -0.34 0.45 -2.66
Enterprise Value (EV)		 474 0.00 0.00 350 297 367 257 233 210 313 322
Market Capitalization		 592 788 486 470 418 491 376 370 339 445 455
Book Value per Share		 $8.36 $0.00 $0.00 $8.70 $8.86 $9.06 $9.09 $10.51 $9.63 $9.96 $10.27
Tangible Book Value per Share		 $8.36 $0.00 $0.00 $8.70 $8.85 $9.05 $9.08 $10.50 $9.62 $9.95 $10.26
Total Capital		 80 0.00 0.00 82 84 85 86 99 91 94 97
Total Debt		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Long-Term Debt		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Net Debt		 -118 0.00 0.00 -120 -121 -124 -119 -137 -129 -132 -133
Capital Expenditures (CapEx)		 0.01 0.02 0.00 0.00 0.01 0.00 0.00 0.01 0.00 0.00 0.06
Debt-free, Cash-free Net Working Capital (DFCFNWC)		 -20 0.00 0.00 -19 -19 -20 -16 -20 -20 -21 -19
Debt-free Net Working Capital (DFNWC)		 38 0.00 0.00 42 43 44 44 55 49 50 53
Net Working Capital (NWC)		 38 0.00 0.00 42 43 44 44 55 49 50 53
Net Nonoperating Expense (NNE)		 -3.25 -2.52 -1.93 -2.98 -1.92 -2.76 -1.46 -4.03 -3.69 -4.49 -4.37
Net Nonoperating Obligations (NNO)		 -116 0.00 0.00 -116 -119 -121 -117 -134 -126 -129 -130
Total Depreciation and Amortization (D&A)		 0.33 0.33 0.34 0.33 0.34 0.35 0.34 0.36 0.36 0.29 0.30
Debt-free, Cash-free Net Working Capital to Revenue		 -49.96% 0.00% 0.00% -47.53% -48.56% -51.79% -40.42% -53.16% -52.22% -57.06% -53.22%
Debt-free Net Working Capital to Revenue		 92.73% 0.00% 0.00% 103.18% 107.79% 111.77% 113.00% 145.24% 130.10% 137.55% 147.69%
Net Working Capital to Revenue		 92.73% 0.00% 0.00% 103.18% 107.79% 111.77% 113.00% 145.24% 130.10% 137.55% 147.69%
Earnings Adjustments		 - - - - - - - - - - -
Adjusted Basic Earnings per Share		 $0.55 $0.00 $0.00 $0.55 $0.43 $0.52 $0.37 $0.55 $0.51 $0.62 $0.60
Adjusted Weighted Average Basic Shares Outstanding		 9.54M 0.00 0.00 9.46M 9.46M 9.43M 9.43M 9.42M 9.43M 9.42M 9.42M
Adjusted Diluted Earnings per Share		 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Adjusted Weighted Average Diluted Shares Outstanding		 9.47M 0.00 0.00 9.44M 9.43M 9.43M 9.43M 9.41M 9.42M 9.42M 9.42M
Adjusted Basic & Diluted Earnings per Share		 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding		 9.47M 0.00 0.00 9.44M 9.43M 9.43M 9.43M 9.41M 9.42M 9.42M 9.42M
Normalized Net Operating Profit after Tax (NOPAT)		 2.00 1.94 2.40 2.26 2.11 2.10 2.03 1.13 1.09 1.39 1.31
Normalized NOPAT Margin		 19.28% 19.54% 23.86% 22.71% 21.71% 21.54% 21.14% 12.62% 12.15% 15.70% 14.83%
Pre Tax Income Margin		 66.84% 58.98% 56.83% 69.42% 54.23% 65.27% 47.76% 79.58% 72.29% 87.76% 85.51%
Debt Service Ratios		 - - - - - - - - - - -
EBIT to Interest Expense		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
NOPAT to Interest Expense		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
EBIT Less CapEx to Interest Expense		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
NOPAT Less CapEx to Interest Expense		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Payout Ratios		 - - - - - - - - - - -
Dividend Payout Ratio		 35.28% 36.43% 42.78% 47.76% 52.42% 52.71% 56.77% 56.29% 55.54% 53.61% 49.14%
Augmented Payout Ratio		 45.71% 56.18% 55.42% 77.06% 78.45% 66.30% 65.62% 59.33% 58.29% 56.18% 50.78%

Frequently Asked Questions About Value Line's Financials

When does Value Line's financial year end?

According to the most recent income statement we have on file, Value Line's fiscal year ends in April. Their fiscal year 2024 ended on April 30, 2024.

How has Value Line's net income changed over the last 2 years?

Value Line's net income appears to be on a downward trend, with a most recent value of $19.02 million in 2024, falling from $23.82 million in 2022. The previous period was $18.07 million in 2023.

What is Value Line's operating income?
Value Line's total operating income in 2024 was $9.14 million, based on the following breakdown:
  • Total Gross Profit: $22.64 million
  • Total Operating Expenses: $13.50 million
How has Value Line revenue changed over the last 2 years?

Over the last 2 years, Value Line's total revenue changed from $40.53 million in 2022 to $37.49 million in 2024, a change of -7.5%.

How much debt does Value Line have?

Value Line's total liabilities were at $45.24 million at the end of 2024, a 4.6% decrease from 2023, and a 7.9% decrease since 2022.

How much cash does Value Line have?

In the past 2 years, Value Line's cash and equivalents has ranged from $4.39 million in 2024 to $29.70 million in 2022, and is currently $4.39 million as of their latest financial filing in 2024.

How has Value Line's book value per share changed over the last 2 years?

Over the last 2 years, Value Line's book value per share changed from 8.36 in 2022 to 9.63 in 2024, a change of 15.2%.

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This page (NASDAQ:VALU) was last updated on 4/15/2025 by MarketBeat.com Staff
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