VALU · XBRL financial data

Value Line financial statements, every quarter

The same tables from 12 filings, lined up. Matched by XBRL tag: renamed lines keep their history.

How these numbers work

Every number comes from the company's XBRL financial data filed with the SEC, and each one links to its filing.
Lines are matched by XBRL tag, so a line renamed between filings keeps its history.
* marks a quarter worked out from the filing totals: the 10-K year minus the first three quarters, or a year-to-date total minus the earlier one. Fourth-quarter earnings per share is fourth-quarter net income over the fourth-quarter weighted shares.
0 means a filing states zero; a dash (—) means no filing states that number.
“year only” means the 10-K gives the full year but not the quarters needed to work out the fourth. A worked-out quarter of revenue, cost of revenue or operating cash flow more than twice the company's largest quarter of the two years before is shown this way too.
Gross profit is shown as the company reports it; a worked-out quarter must equal revenue less cost of revenue for that quarter, or it is a dash.
Operating income can be above gross profit when the company books other operating income between the two, shown on its own line.
Shares outstanding come from each filing's cover page, as of the date printed there.
Quarters are fiscal: Q2 FY27 is the second quarter of the company's fiscal 2027.

Income statement

Fiscal quarters (VALU's year ends in late April)

In thousands of dollars	Q2 FY24Oct 31, 2023	Q3 FY24Jan 31, 2024	Q4 FY24Apr 30, 2024	Q1 FY25Jul 31, 2024	Q2 FY25Oct 31, 2024	Q3 FY24Jan 31, 2025	Q4 FY25Apr 30, 2025	Q1 FY26Jul 31, 2025	Q2 FY26Oct 31, 2025	Q3 FY26Jan 31, 2026	Q4 FY26Apr 30, 2026	Q1 FY26Jul 31, 2026
Total operating expenses	6,936	6,899	7,515*	7,037	7,097	7,403	7,557*	7,110	7,044	7,272	7,990*	7,024
Operating income (loss)	2,674	2,232	1,488*	1,847	1,744	1,564	830*	1,496	1,512	1,004	19*	1,027
Interest income	—	—	year only	545	499	474	608*	514	525	501	517*	560
Income tax expense (benefit)	1,102	1,845	1,724*	1,910	1,875	1,973	1,097*	2,176	2,166	2,033	1,424*	1,722
Net income (loss)	3,488	5,885	4,784*	5,887	5,685	5,163	3,951*	6,460	5,682	5,910	3,578*	4,655
Earnings per share, basic USD per share	0.37	0.62	0.51*	0.62	0.60	0.55	0.42*	0.69	0.60	0.63	0.38*	0.50
Weighted average shares, basic thousands of shares	9,429	9,427	9,425*	9,420	9,418	9,418	9,412*	9,415	9,407	9,392	9,382*	9,384

Balance sheet

CSV

Fiscal quarters (VALU's year ends in late April)

In thousands of dollars	Q2 FY24Oct 31, 2023	Q3 FY24Jan 31, 2024	Q4 FY24Apr 30, 2024	Q1 FY25Jul 31, 2024	Q2 FY25Oct 31, 2024	Q3 FY24Jan 31, 2025	Q4 FY25Apr 30, 2025	Q1 FY26Jul 31, 2025	Q2 FY26Oct 31, 2025	Q3 FY26Jan 31, 2026	Q4 FY26Apr 30, 2026	Q1 FY26Jul 31, 2026
Cash and cash equivalents	3,924	5,780	4,390	15,628	11,293	26,816	34,077	33,708	43,606	46,463	24,180	16,016
Short-term investments	3,427	4,739	4,136	15,248	10,985	26,005	34	33	42,987	45,995	23,733	15,085
Marketable securities	42,906	46,149	47,611	33,928	38,915	27,167	22,435	25,362	14,495	12,546	36,683	36,878
Accounts receivable	4,464	1,302	1,310	1,229	1,259	1,336	1,327	1,287	1,161	1,088	1,035	1,092
Prepaid and other current assets	1,145	1,090	1,160	1,090	955	869	1,123	946	690	758	1,213	911
Total current assets	65,688	69,697	71,024	73,599	74,858	78,296	79,883	83,471	83,424	87,099	89,151	90,461
Property and equipment, net	5,132	4,797	4,440	4,164	3,939	3,772	3,475	3,171	2,863	2,552	2,239	1,920
Right-of-use asset	—	—	4,090	3,833	3,571	3,306	3,037	2,764	2,486	2,205	1,918	1,628
Total assets	130,341	134,541	136,035	138,557	139,992	143,555	144,533	148,203	147,936	150,956	151,916	152,667
Total current liabilities	21,575	22,039	22,254	23,218	21,897	22,813	23,653	23,723	20,894	21,383	22,762	22,135
Lease liability, non-current	4,219	3,890	3,578	3,262	2,966	2,636	2,275	1,959	1,587	1,231	867	499
Total liabilities	44,599	45,295	45,242	44,704	43,277	44,605	44,855	45,167	42,447	43,197	44,026	43,501
Retained earnings	99,046	102,292	104,249	107,311	110,170	112,508	113,400	116,802	119,426	122,285	122,578	123,949
Total stockholders' equity	85,742	89,246	90,793	93,853	96,715	98,950	99,678	103,036	105,489	107,759	107,890	109,166
Total liabilities and equity	130,341	134,541	136,035	138,557	139,992	143,555	144,533	148,203	147,936	150,956	151,916	152,667
Common shares outstanding (cover page) thousands of shares	9,427	9,425	9,419	9,418	9,418	9,414	9,410	9,408	9,390	9,387	9,384	9,382

Cash flows

CSV

Fiscal quarters (VALU's year ends in late April)

In thousands of dollars	Q2 FY24Oct 31, 2023	Q3 FY24Jan 31, 2024	Q4 FY24Apr 30, 2024	Q1 FY25Jul 31, 2024	Q2 FY25Oct 31, 2024	Q3 FY24Jan 31, 2025	Q4 FY25Apr 30, 2025	Q1 FY26Jul 31, 2025	Q2 FY26Oct 31, 2025	Q3 FY26Jan 31, 2026	Q4 FY26Apr 30, 2026	Q1 FY26Jul 31, 2026
Net income (loss)	3,488	5,885	4,784*	5,887	5,685	5,163	3,951*	6,460	5,682	5,910	3,578*	4,655
Depreciation and amortization	343*	363*	355*	294	300*	365*	312*	331	318*	322*	324*	321
Net cash from operating activities	705*	8,406*	3,763*	4,771	3,073*	6,859*	5,540*	5,560	2,952*	5,289*	4,782*	4,705
Purchases of property and equipment	0*	14*	1*	4	61*	109*	4*	0	0*	0*	0*	—
Net cash from investing activities	(3,541)*	(3,911)*	(2,329)*	9,473	(4,584)*	11,586*	4,725*	(2,811)	10,164*	1,273*	(23,952)*	(9,484)
Share repurchases	150*	0*	185*	179	(1)*	96*	179*	59	160*	647*	62*	100
Dividends paid	2,641*	2,639*	2,639*	2,827	2,825*	2,826*	2,825*	3,059	3,058*	3,058*	3,051*	3,285
Net cash from financing activities	(2,791)*	(2,639)*	(2,824)*	(3,006)	(2,824)*	(2,922)*	(3,004)*	(3,118)	(3,218)*	(3,705)*	(3,113)*	(3,385)
Net change in cash	(5,627)*	1,856*	(1,390)*	11,238	(4,335)*	15,523*	7,261*	(369)	9,898*	2,857*	(22,283)*	(8,164)

Compare with peers

SIC 6282 and related industry codes, similar size. Each row is the latest quarter reported.

How peers are chosen

SIC 6282 and related industry codes with public float (or, where float is missing, quarterly revenue) between 0.2x and 5x the company's.
Each row is the latest quarter the company has reported, named in the Quarter column; when that filing is a 10-K, it is the fourth quarter, never the full year.
Runway shows only for companies burning cash with under $10B of public float.
* marks a quarter worked out from the filing totals: for a 10-K, the year less the first three quarters; for a 10-Q, the year-to-date total less the earlier one.
A cell reading “year only” links to a 10-K that gives only the full year: without all three earlier quarters there is no fourth quarter to work out, and the year total is never shown as a quarter.

Company	Cash ($K)	Revenue, quarter ($K)	Operating cash flow, quarter ($K)	Shares outstanding	Runway	Quarter
Value Line	16,016	8,051	4,705	9.4M	—	Q1 FY26 10-QJul 31, 2026
Mount Logan Capital	not reported	8,747	(7,114)*	11.2M	—	Q2 FY26 10-QJun 30, 2026
U S Global Investors	24,330	year only	223*	not reported	—	Q4 FY26 10-KJun 30, 2026
Hennessy Advisors	35,351	8,390	3,742*	7.9M	—	Q3 FY26 10-QJun 30, 2026
Triller Group	2,070	5,226	(2,162)*	20.5M	1.0 quarters	Q2 FY26 10-QJun 30, 2026
BRC Group Holdings	154,112	239,117	(18,190)*	40.2M	8.5 quarters	Q2 FY26 10-QJun 30, 2026
Westwood Holdings Group	22,616	25,343	5,584*	9.5M	—	Q2 FY26 10-QJun 30, 2026
Silvercrest Asset Management Group	27,797	32,709	12,495*	not reported	—	Q3 FY26 10-QSep 30, 2026

Not investment advice. Not affiliated with the U.S. SEC.