ValueScreener

ValueScreener company report

Value Line, Inc. (VALU)

NASDAQ / Financial Services / Financial - Data & Stock Exchanges

Share price

44.00 USD Market dataClose of Oct 15, 2026

Market capitalisation

412.8M USD Market dataClose of Oct 15, 2026
Market data
Oct 15, 2026
Filed accounts
FY2026, filed Jul 29, 2026
Ratios computed
Oct 15, 2026
Filed years
16, FY2010 to FY2026
Four kinds of sourceSEC filingCompany statementMarket dataComputedWhat each means
SEC filingFiled with the SEC
Read from a statement the company filed with the SEC, with the form, fiscal year, filing date and accession beside it.
Company statementCompany statement
What the company says about itself in a filing: an 8-K item, the auditor, its own segment names.
Market dataMarket data
Prices, market value and what analysts publish, with the date they are as of.
ComputedComputed by ValueScreener
Worked out by us from the other three, with the inputs and the formula one press away. A score is a research output, not a rating or a recommendation.
Reading

1 of 10

Overview

What the business is, what it costs, and how it reads on four questions.

Market dataSEC filingComputed

Four questions, at a glance

Quality

Return on equity

20.1% Computed

From the FY2026 filing

Read quality

Valuation

Price to earnings

19.13x Computed

FY2026 accounts, priced at the latest close

Read valuation

Cash generation

Free cash flow yield

4.5% Computed

FY2026 accounts, priced at the latest close

Read cash generation

Revenue and net income, as filed

FY2017 Revenue: 42.7M USDFY2017 Net income: 10.4M USDFY2018 Revenue: 35.9M USDFY2018 Net income: 14.7M USDFY2019 Net income: 12.0M USDFY2020 Net income: 14.9M USDFY2021 Revenue: 40.4M USDFY2021 Net income: 23.3M USDFY2022 Revenue: 40.5M USDFY2022 Net income: 23.8M USDFY2023 Revenue: 39.7M USDFY2023 Net income: 18.1M USDFY2024 Revenue: 37.5M USDFY2024 Net income: 19.0M USDFY2025 Revenue: 35.1M USDFY2025 Net income: 20.7M USDFY2026 Revenue: 33.4M USDFY2026 Net income: 21.6M USD
Revenue Net income10 filed fiscal years, from the annual reports; the table in Filings names each document.
Named tests met
1 of 30 Which tests
The business, and the score behind its five axes

The reading, in brief

Is it cheap

Price to earnings is 19.13x at the close of 2026-10-15 on FY2026 figures; the lines are 15.00x (Graham's defensive ceiling) and, by market convention, 10.00x, 25.00x and 40.00x, and this sits between 15.00x and 25.00x.

Today, against the Financial Services sector (657 companies), 19.13x sits at the 67th percentile; the middle half of that group runs from 11.29x to 24.29x.

Is it good

Return on equity was 20.1% in FY2026, in the band labelled "Strong" (15.0% to 25.0%), on lines anchored on Damodaran's cost-of-capital data, suggesting high returns on shareholders' money, which leverage can also produce.

Today, against the Financial Services sector (739 companies), 20.1% sits at the 86th percentile; the middle half of that group runs from 3.6% to 13.7%.

Is it safe

Current ratio was 3.92 in FY2026, in the band labelled "At or above Graham's requirement" (2.00 and above), on lines anchored on Graham's defensive-investor criteria, suggesting short-term assets well above short-term obligations.

Today, against the Financial Services sector (274 companies), 3.92 sits at the 65th percentile; the middle half of that group runs from 0.97 to 5.71.

Year by year against peers
Whether Value Line, Inc.'s return on equity stayed above the median of the Financial Services sector, year by year. (FY2022 to FY2026, 5 fiscal years of Value Line, Inc. with a comparable figure)
The direction
Which way Value Line, Inc.'s return on equity has moved, and how steadily. (FY2020 to FY2026, 6 filed years of Value Line, Inc.)
What could explain it
What in Value Line, Inc.'s filed statements could explain the movements. (5 readings drawn from the statement lines Value Line, Inc. filed)
What to check next
What to check next on Value Line, Inc., and where in its filings. (2 questions for Value Line, Inc.)
In one paragraph
One paragraph on Value Line, Inc.'s returns, cash, balance sheet and price. (9 of sixteen figures read for Value Line, Inc.)

These are VALU’s filed figures. The research desk says what they mean, against peers and its own years, with what to check next.

Research VALUPart of Serious. New accounts start with 30 days of Professional, free, no card.

2 of 10

What changed

The newest filing, what it moved, and when the next one is due.

SEC filingCompany statement

The newest accounts on file are the FY2026 annual report: 10-K, filed Jul 29, 2026, accession 0001437749-26-024817.

3 of 10

Quality

The returns the business earns on its capital, and the margins behind them.

SEC filingComputed

Value Line, Inc: returns on capital and margins, each with its source
FigureValue, source and document
Return on invested capital, after tax
Why n/a

The filed borrowings do not add up to a total we can stand behind: the filer's own liability subtotals leave room for debt we did not read.

n/a ComputedFY2026 10-K, filed Jul 29, 2026, 0001437749-26-024817
Return on equity20.1% ComputedFY2026 10-K, filed Jul 29, 2026, 0001437749-26-024817
Return on capital employed, pre-tax3.1% ComputedFY2026 10-K, filed Jul 29, 2026, 0001437749-26-024817
Return on assets14.2% ComputedFY2026 10-K, filed Jul 29, 2026, 0001437749-26-024817
Gross margin
Why n/a

Our archived statements for this filer carry no gross profit line, so there is nothing to compute a gross margin from and trace back to source. That may be because the filer presents no cost of revenue, or because we have not captured the concept. We do not guess which.

n/a ComputedFY2026 10-K, filed Jul 29, 2026, 0001437749-26-024817
Operating margin12.1% ComputedFY2026 10-K, filed Jul 29, 2026, 0001437749-26-024817
Net margin64.7% ComputedFY2026 10-K, filed Jul 29, 2026, 0001437749-26-024817
VALU 64.7%
MSIF 67.9%HTT 1729.9%NOAH 22.6%SLRC 41.3%TWFG 16.6%
16.6%1729.9%
Net margin: VALU against the 5 companies named under Valuation context, each as filed for its own latest year. Placement only: no average is drawn.

4 of 10

Financial strength

What it owes against what it owns, and whether it can meet what falls due.

SEC filingComputedCompany statement

Value Line, Inc: leverage, liquidity and distress, each with its source
FigureValue, source and document
Debt to equity
Why n/a

The filed borrowings do not add up to a total we can stand behind: the filer's own liability subtotals leave room for debt we did not read.

n/a ComputedFY2026 10-K, filed Jul 29, 2026, 0001437749-26-024817
Current ratio3.92 ComputedFY2026 10-K, filed Jul 29, 2026, 0001437749-26-024817
Quick ratio3.92 ComputedFY2026 10-K, filed Jul 29, 2026, 0001437749-26-024817
Interest coverage
Why n/a

No interest expense is filed for this year, so coverage is not computed.

n/a ComputedFY2026 10-K, filed Jul 29, 2026, 0001437749-26-024817
Altman Z-score
Why n/m

Altman's Z-Score was estimated on manufacturers and explicitly excludes financial firms. A financial company scores in the distress zone by construction, so the number would be wrong rather than alarming. Not applicable to financials.

n/m ComputedClose of Oct 15, 2026 · FY2026 10-K, filed Jul 29, 2026, 0001437749-26-024817
Net debt
Why n/a

The FY2026 balance sheet carries no net debt we could read.

n/a ComputedFY2026 10-K, filed Jul 29, 2026, 0001437749-26-024817
Total assets 151.9MTotal liabilities 44.0MShareholders' equity 107.9MOwnsOwes, and equity
Total assets Total liabilities Shareholders’ equity
The balance sheet, line by line

Financial health

What Value Line, Inc owned and owed at the end of fiscal 2026, from the balance sheet it filed (10-K, filed Jul 29, 2026, 0001437749-26-024817).

Value Line, Inc: balance sheet position
Total assets151.9M FiledFY2026 10-K, filed Jul 29, 2026
Total liabilities44.0M FiledFY2026 10-K, filed Jul 29, 2026
Shareholders' equity107.9M FiledFY2026 10-K, filed Jul 29, 2026
Cash47.9M FiledFY2026 10-K, filed Jul 29, 2026
Total debtn/a FiledFY2026 10-K, filed Jul 29, 2026
Net debtn/a
Current ratio3.92
Debt to equityn/a
  • Debt to equity: FY2026: The filed borrowings do not add up to a total we can stand behind: the filer's own liability subtotals leave room for debt we did not read.
  • Interest cover: FY2026: No interest expense is filed for this year, so coverage is not computed.

Read from the filed balance sheet for each year, with the income statement of the same year supplying operating profit where a ratio needs it. Nothing here is a view on whether this company is sound.

5 of 10

Valuation context

What the market charges for it, against its own record and companies like it.

Market dataSEC filingComputed

Value Line, Inc: what the market charges, each with its source
FigureValue, source and document
Price to earnings19.13x ComputedClose of Oct 15, 2026 · FY2026 10-K, filed Jul 29, 2026, 0001437749-26-024817
P/E on trailing twelve months19.73x ComputedClose of Oct 15, 2026 · Trailing four quarters, each as known on the day; the quarterly filings are listed under Filings
Price to book3.83x ComputedClose of Oct 15, 2026 · FY2026 10-K, filed Jul 29, 2026, 0001437749-26-024817
Price to sales12.36x ComputedClose of Oct 15, 2026 · FY2026 10-K, filed Jul 29, 2026, 0001437749-26-024817
Enterprise value to EBIT
Why n/a

We do not hold this figure for this company, so there is nothing to show.

n/a ComputedClose of Oct 15, 2026 · FY2026 10-K, filed Jul 29, 2026, 0001437749-26-024817
Enterprise value to EBITDA
Why n/a

We do not hold this figure for this company, so there is nothing to show.

n/a ComputedClose of Oct 15, 2026 · FY2026 10-K, filed Jul 29, 2026, 0001437749-26-024817
Price to earnings over growth
Why n/a

We do not hold this figure for this company, so there is nothing to show.

n/a ComputedClose of Oct 15, 2026 · FY2026 10-K, filed Jul 29, 2026, 0001437749-26-024817
Diluted earnings per share2.30 USD FiledFY2026 10-K, filed Jul 29, 2026, 0001437749-26-024817
Graham number24.37 USD ComputedFY2026 10-K, filed Jul 29, 2026, 0001437749-26-024817

We publish no fair value or price target of our own. Value VALU on your own assumptions in the DCF workbench, starting from the filed figures.

Its own record, and companies like it

Valuation

What the market charges for Value Line, Inc today, and the multiples it has carried. No value of ours: the figures are the filings’ and the market’s.

Value Line, Inc: valuation
Share price44.00 USD
Market capitalisation412.8M USD
Enterprise value to EBITDAn/a
Graham number24.37 USD
Diluted earnings per share, FY20262.30 USD

Price to earnings on trailing twelve months, a different basis from the fiscal-year P/E above, since Oct 3, 2016: low 11.55x, median 17.68x, high 64.35x, latest 19.73x. 2,520 trading days with a meaningful ratio. Each close over the trailing twelve months of earnings as known that day: a quarter counts from the day it was filed.

Companies like Value Line, Inc

  1. MSC Income Fund, Inc. (MSIF)Market cap 534.6M USD
  2. High Templar Tech Limited (HTT)Market cap 336.8M USD
  3. Noah Holdings Limited (NOAH)Market cap 490.6M USD
  4. SLR Investment Corp. (SLRC)Market cap 629.0M USD
  5. TWFG, Inc. Common Stock (TWFG)Market cap 322.2M USD

Same sector (Financial Services) and size band (Small, 300M to 2B), nearest in market value, net margin and current ratio. Each of those counts equally, by how many of the companies considered sit between the two on it. Closest first: the order is likeness and nothing else.

6 of 10

Cash generation

Whether profit arrives as cash, and what is paid back to shareholders.

SEC filingComputed

Value Line, Inc: cash generation and what is paid out, each with its source
FigureValue, source and document
Free cash flow yield4.5% ComputedClose of Oct 15, 2026 · FY2026 10-K, filed Jul 29, 2026, 0001437749-26-024817
Free cash flow18.6M USD ComputedFY2026 10-K, filed Jul 29, 2026, 0001437749-26-024817
Free cash flow margin55.6% ComputedFY2026 10-K, filed Jul 29, 2026, 0001437749-26-024817
Dividend yield3.1% ComputedClose of Oct 15, 2026 · FY2026 10-K, filed Jul 29, 2026, 0001437749-26-024817
Payout ratio56.5% ComputedFY2026 10-K, filed Jul 29, 2026, 0001437749-26-024817
FY2017 Free cash flow: 2.8M USDFY2017 Net income: 10.4M USDFY2018 Free cash flow: 9.5M USDFY2018 Net income: 14.7M USDFY2019 Net income: 12.0M USDFY2020 Net income: 14.9M USDFY2021 Free cash flow: 16.4M USDFY2021 Net income: 23.3M USDFY2022 Free cash flow: 24.6M USDFY2022 Net income: 23.8M USDFY2023 Free cash flow: 18.1M USDFY2023 Net income: 18.1M USDFY2024 Free cash flow: 17.9M USDFY2024 Net income: 19.0M USDFY2025 Free cash flow: 20.1M USDFY2025 Net income: 20.7M USDFY2026 Free cash flow: 18.6M USDFY2026 Net income: 21.6M USD
Free cash flow Net incomeProfit that arrives as cash stands level with net income; a gap year after year is worth reading about.

7 of 10

Filings

Every figure, the year it is for and the document it was read from.

SEC filingMarket data

The filed figures

Computed from the accounts this company filed with the SEC and, in a ratio with a price in it, the last close, dated on this page. Every filed figure below carries the fiscal year and the filing date its accounts were read from, and every blank carries the reason it is blank. Nothing here is a view on this company.

Value Line, Inc.: the eight ratios, with the fiscal year and filing date behind each.
FigureValueYearAs of
19.13xFY2026Oct 15, 2026
3.83xFY2026Oct 15, 2026
n/aFY2026Oct 15, 2026
n/a Enterprise value is the market value plus total debt less cash, and the filed balance sheet reports no debt total or no cash.
4.5%FY2026Oct 15, 2026
n/aFY2026Jul 29, 2026
n/a The filed borrowings do not add up to a total we can stand behind: the filer's own liability subtotals leave room for debt we did not read.
3.1%FY2026Oct 15, 2026
n/aFY2026Jul 29, 2026
n/a The filed borrowings do not add up to a total we can stand behind: the filer's own liability subtotals leave room for debt we did not read.
3.92FY2026Jul 29, 2026
12.36xFY2026Oct 15, 2026
n/aFY2026Oct 15, 2026
n/a This figure compares a year against the one before it, and we hold one filed year for this company.
n/mFY2026Oct 15, 2026
n/m Not meaningful for this company, such as a P/E on negative earnings or a bank's EV/EBIT.
-2.14FY2026Jul 29, 2026
4/9FY2026Jul 29, 2026

The figures are computed from the accounts for fiscal 2026, the newest full year on file. 16 filed fiscal years on record, FY2010 to FY2026, from SEC EDGAR. Prices as of Oct 15, 2026. Ratios recomputed Oct 15, 2026. Two facts, because a recompute is not a fresh quote.

The year and the filing date name the statement each figure’s accounts are read from, and they stand even where the figure itself could not be computed: the line beneath a blank says what that statement did not carry. A figure’s name opens its formula and the filings behind it; a statement that names no SEC filing has no filing date, and reads n/a.

Ten years of filed figures, year by year

Ten years of filed figures

10 filed fiscal years, FY2017 to FY2026, read from the annual reports Value Line, Inc filed with the SEC. Each year names its filing. Amounts in USD, as filed.

Value Line, Inc: revenue, earnings, free cash flow and returns, by fiscal year, with the filing each year was read from
YearRevenueOperating incomeNet incomeEPS, dilutedFree cash flowOperating marginReturn on equityFiling
FY202633.4M4.0M21.6M2.3018.6M12.1%20.1%10-K, Jul 29, 20260001437749-26-024817
FY202535.1M6.0M20.7M2.2020.1M17.1%20.8%10-K, Jul 29, 20250001437749-25-023754
FY202437.5M9.1M19.0M2.0217.9M24.4%20.9%10-K, Jul 26, 20240001437749-24-023534
FY202339.7M11.5M18.1M1.9118.1M28.9%21.6%10-K, Jul 28, 20230001437749-23-020982
FY202240.5M10.8M23.8M2.5024.6M26.6%29.9%10-K, Jul 26, 20220001437749-22-017778
FY202140.4M7.5M23.3M2.4316.4M18.6%34.7%10-K, Jul 29, 20210001437749-21-017788
FY2020n/an/a14.9M1.55n/an/an/a10-K, Jul 29, 20210001437749-21-017788
FY2019n/an/a12.0M1.24n/an/an/a10-K, Jul 29, 20210001437749-21-017788
FY201835.9M2.6M14.7M1.529.5M7.2%33.9%10-K, Jul 26, 20180001437749-18-013821
FY201742.7M7.5M10.4M1.072.8M17.5%27.4%10-K, Jul 26, 20170001437749-17-013113
  • Revenue, compound annual growth FY2017 to FY2026: -2.7%
  • Earnings, compound annual growth FY2017 to FY2026: 8.5%
  • Earnings per share, compound annual growth FY2017 to FY2026: 8.9%
  • Free cash flow, compound annual growth FY2017 to FY2026: 23.6%

Every figure in this section is a line of a filed annual statement or a ratio of two of them. Nothing here is estimated or smoothed. Earnings per share filed before a share split are put on today's share count, and say so. Nothing here is a verdict on the company.

8 of 10

Risks and guardrails

The accounting screens, the published tests, and the lines you can set to be told.

ComputedCompany statement

Value Line, Inc: accounting screens and published tests, each with its source
FigureValue, source and document
Beneish M-score-2.14 ComputedFY2026 10-K, filed Jul 29, 2026, 0001437749-26-024817
Piotroski F-score4/9 ComputedFY2026 10-K, filed Jul 29, 2026, 0001437749-26-024817
Named tests met1 of 30 Computed
Beta0.33 ComputedClose of Oct 15, 2026

The named tests

Of 30 tests value investors published: 1 met, 21 not met, 8 we could not complete. Counts, never a score: a single figure would have to decide that meeting one investor’s criteria and meeting another’s are worth the same.

Which tests, by name(all 30)
Meets
Cash-covered dividend
Does not
Defensive investor (Benjamin Graham); Deep value; Large cap, low P/E; High F-score, low P/B (Joseph Piotroski); Three forensic scores; Low PEG, low debt (Peter Lynch); Gross margin, turnover (Robert Novy-Marx); Dividends and buybacks; Near the 52-week low; Two thirds of NCAV (Benjamin Graham); P/E times P/B (Benjamin Graham); Owner earnings yield; High return on tangibles; Low P/S, rising earnings (James O'Shaughnessy); Book or below, low debt (Walter Schloss); Tangible book or below; Cash-flow yield and ROIC; Clean books, high ROIC; Cheapest quarter on P/E (David Dreman); Cheapest quarter on P/B (David Dreman); Low P/E, growth, yield (John Neff)
Not measured
Earnings yield and ROIC (Joel Greenblatt); High returns and growth; EV/EBITDA and coverage; High yield, low payout; Low beta, profitable; ROIC at or above WACC; Z-score and coverage (Edward Altman); High returns, low debt. A test with a figure we could not read is incomplete, never met and never failed.
Figures we could not read(13)
  • Current Ratio: Graham set this test for industrial companies.
  • Debt to Equity: The filed borrowings do not add up to a total we can stand behind: the filer's own liability subtotals leave room for debt we did not read.
  • Positive Earnings Streak: We hold 5 profitable filed years in a row; the test needs 10.
  • EV/EBIT: We do not hold this figure for this company, so there is nothing to show.
  • Return on Invested Capital: The filed borrowings do not add up to a total we can stand behind: the filer's own liability subtotals leave room for debt we did not read.
  • Altman Z-Score: Altman's Z-Score was estimated on manufacturers and explicitly excludes financial firms. A financial company scores in the distress zone by construction, so the number would be wrong rather than alarming. Not applicable to financials.
  • PEG Ratio: We do not hold this figure for this company, so there is nothing to show.
  • Rev Growth 5Y: We do not hold this figure for this company, so there is nothing to show.
  • Gross Margin: Our archived statements for this filer carry no gross profit line, so there is nothing to compute a gross margin from and trace back to source. That may be because the filer presents no cost of revenue, or because we have not captured the concept. We do not guess which.
  • EV/EBITDA: We do not hold this figure for this company, so there is nothing to show.
  • Interest Coverage: No interest expense is filed for this year, so coverage is not computed.
  • ROIC-WACC Spread: We do not hold this figure for this company, so there is nothing to show.
  • Capex To Ocf: The stored figure is a zero that can stand for data we do not hold, so this test is not measured.

9 of 10

Declared positions

Whether anybody here owns this company.

Positions declared by Javier Sanz Alvarez: no holding in any company shown here, as of October 3, 2026.

10 of 10

Next step

What to do with what you have read.

A thesis is your reason for owning it, in your words, with the figures that must stay true. Checking those figures every night against the newest filed accounts, and telling you once when one breaks, is what the subscription adds.

More on this company

What this cannot tell you

  • 13 figures could not be read on this company, among them Current Ratio, Debt to Equity, Positive Earnings Streak. Each blank in the table above names the rest, with its reason. 8 named tests come back incomplete because of them, which is neither met nor missed.

And the one that is true of all of it: This is what the numbers say today. It cannot tell you the day one of them stops being true. Nothing here can, because the reasons are not written down.

Running this once is arithmetic on public documents and you are welcome to it. Writing down why you own each company, in your own words and with the numbers that have to stay true for it to hold, and then having those numbers re-checked every night against the newest filed accounts, and against the latest close where a rule watches a price, is Professional, the plan a new account starts on for 30 days, one trial per person. It writes to you the day one breaks, and stays quiet when nothing does. The check runs every night at 23:30 UTC. A filing is picked up the night after it is published.

Monitor my portfolioHow this is computed

No card. 30 free days, and nothing is charged unless you choose a plan.

Analyze your own portfolio

ValueScreener · valuescreener.ai · Computed from accounts filed with the SEC by this company, read from EDGAR, and from dated closing prices. On this page a filed figure opens into its formula, its inputs and the statement, fiscal year and filing date it was read from, and a price into the day of its close. A figure that cannot show that trail says so.

A computation on accounts filed with the SEC, not a recommendation and not advice. Past filings do not indicate future results. Risk disclaimer.

Margin Notes

Once a week, what changed in the filings of US-listed companies, why it can matter to a thesis, and what deserves a closer review. Grounded in filings, not market noise.

Site map

Apps

  • Android app coming soon
  • iPhone app coming soon
ValueScreener

Discover companies, research each one to its filings, track what matters, and take your work into your own spreadsheet.

ValueScreener is a trading name of Oliva Real Estate Technologies LLC, a Delaware limited liability company. Legal notices: legal@valuescreener.ai. © 2026 Oliva Real Estate Technologies LLC. All rights reserved.

Risk disclaimer. This service is provided for research and education only. Nothing on it is investment advice, a recommendation, or an offer to buy or sell any security. Capital is at risk, and past performance does not indicate future results. Figures come from filed accounts and may be incomplete, delayed or later restated, so verify a number against the filing before you act on it.

With your permission, Google Analytics, Microsoft Clarity and HubSpot set cookies to measure how this site and the product are used, including recordings of sessions. Nothing is set unless you allow it. Privacy policy