Value Line, Inc. (VALU) quarterly balance sheet — complete assets, liabilities & equity history
Value Line, Inc. (VALU) balance sheet — 30-year assets, liabilities & shareholders' equity history
| Metric | Q1'27 | Q4'26 | Q3'26 | Q2'26 | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 | Q2'23 | Q1'23 | Q4'22 | Q3'22 | Q2'22 |
|---|
| Cash & Short Term Investments | 88.46M | 86.47M | 84.55M | 81.43M | 81.2M | 77.39M | 75.79M | 72.05M | 71.28M | 68.34M | 67.3M | 59.89M | 64.59M | 62.06M | 60.78M | 57.74M | 58.53M | 57.83M | 57.82M | 52.24M |
| Cash & Due from Banks | 16.02M | 24.18M | 46.46M | 43.61M | 33.71M | 34.08M | 26.82M | 11.29M | 15.63M | 4.39M | 5.78M | 3.92M | 9.55M | 7.59M | 11.86M | 12.67M | 14.8M | 29.7M | 29.91M | 24.96M |
| Short Term Investments | 72.44M | 62.29M | 38.09M | 37.82M | 47.49M | 43.31M | 48.98M | 60.75M | 55.65M | 63.95M | 61.52M | 55.97M | 55.04M | 54.47M | 48.92M | 45.08M | 43.73M | 28.12M | 27.91M | 27.28M |
| Total Investments | 132.42M | 122.5M | 99.38M | 99.44M | 108.71M | 104.43M | 110.1M | 121.54M | 116.02M | 124.09M | 121.16M | 115.09M | 114M | 113.25M | 107.74M | 104.02M | 102.84M | 88.09M | 88.8M | 88.34M |
| Investments Growth % | 21.81% | 17.31% | -9.74% | -18.18% | -6.3% | -15.85% | -9.13% | 5.6% | 1.77% | 9.57% | 12.45% | 10.65% | 10.85% | 28.56% | 21.34% | 17.75% | 18.5% | 1.07% | 5.16% | -1.67% |
| Long-Term Investments | 59.98M | 60.22M | 61.29M | 61.62M | 61.22M | 61.11M | 61.12M | 60.79M | 60.37M | 60.13M | 59.64M | 59.12M | 58.96M | 58.77M | 58.83M | 58.94M | 59.12M | 59.97M | 60.88M | 61.06M |
| Accounts Receivables | 1.09M | 1.03M | 1.09M | 1.16M | 1.29M | 1.33M | 1.34M | 1.26M | 1.23M | 1.31M | 1.3M | 4.46M | 1.5M | 2.12M | 1.78M | 1.65M | 1.35M | 1.68M | 1.8M | 1.59M |
| Goodwill & Intangibles | 2K | 4K | 15K | 26K | 36K | 63K | 58K | 103K | 118K | 0 | 0 | 97K | 0 | 0 | 0 | 0 | 0 | 71K | 0 | 0 |
| Goodwill | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 103K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Intangible Assets | 2K | 4K | 15K | 26K | 36K | 63K | 58K | 0 | 118K | 0 | 0 | 97K | 0 | 0 | 0 | 0 | 0 | 71K | 0 | 0 |
| PP&E (Net) | 1.92M | 2.24M | 2.55M | 2.86M | 3.17M | 3.48M | 3.77M | 3.94M | 4.16M | 4.44M | 4.8M | 5.13M | 5.46M | 5.79M | 6.11M | 6.43M | 6.76M | 7.06M | 7.37M | 7.68M |
| Other Assets | 305K | 305K | 305K | 305K | 305K | 305K | 305K | 305K | 305K | 305K | 305K | -12.23M | 305K | 305K | 305K | 305K | 305K | 305K | 305K | 469K |
| Total Current Assets | 90.46M | 89.15M | 87.1M | 83.42M | 83.47M | 79.88M | 78.3M | 74.86M | 73.6M | 71.02M | 69.7M | 65.69M | 67.48M | 66.08M | 64.05M | 62.15M | 61.16M | 61.34M | 61.11M | 55.38M |
| Total Non-Current Assets | 62.21M | 62.77M | 63.86M | 64.51M | 64.73M | 64.65M | 65.26M | 65.13M | 64.96M | 65.01M | 64.84M | 64.65M | 64.83M | 65M | 65.28M | 65.72M | 66.24M | 67.41M | 68.64M | 69.31M |
| Total Assets | 152.67M | 151.92M | 150.96M | 147.94M | 148.2M | 144.53M | 143.56M | 139.99M | 138.56M | 136.03M | 134.54M | 130.34M | 132.31M | 131.08M | 129.33M | 127.87M | 127.39M | 128.74M | 129.75M | 124.69M |
| Asset Growth % | 3.01% | 5.11% | 5.16% | 5.67% | 6.96% | 6.25% | 6.7% | 7.4% | 4.72% | 3.78% | 4.03% | 1.93% | 3.86% | 1.81% | -0.33% | 2.55% | 3.07% | 6.28% | 12.27% | 12.5% |
| Return on Assets (ROA) | 3.06% | 2.36% | 3.95% | 3.84% | 4.41% | 2.74% | 3.64% | 4.08% | 4.29% | 3.54% | 4.44% | 2.66% | 3.69% | 3.1% | 4.08% | 3.39% | 3.48% | 2.95% | 4.41% | 6.85% |
| Accounts Payable | 1.14M | 1.8M | 1.22M | 783K | 991K | 1.53M | 1.1M | 952K | 867K | 1.43M | 1.09M | 1.03M | 1.06M | 1.26M | 1.12M | 1.36M | 1.08M | 1.31M | 1.3M | 997K |
| Total Debt | 1.93M | 2.27M | 2.61M | 4.53M | 3.26M | 3.58M | 3.89M | 4.2M | 4.49M | 4.78M | 5.13M | 5.47M | 5.8M | 6.13M | 6.45M | 6.76M | 7.07M | 7.37M | 7.66M | 7.94M |
| Net Debt | -14.08M | -21.91M | -43.85M | -39.08M | -30.45M | -30.5M | -22.93M | -7.1M | -11.14M | 394K | -649K | 1.55M | -3.75M | -1.46M | -5.41M | -5.91M | -7.74M | -22.34M | -22.25M | -17.01M |
| Long-Term Debt | 0 | 0 | 0 | 1.59M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Short-Term Debt | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Liabilities | 0 | 0 | 0 | -1.59M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Total Current Liabilities | 22.14M | 22.76M | 21.38M | 20.89M | 23.72M | 23.65M | 22.81M | 21.9M | 23.22M | 22.25M | 22.04M | 21.57M | 23.34M | 23.29M | 22.44M | 22.9M | 22.96M | 23.76M | 25.1M | 22.98M |
| Total Non-Current Liabilities | 21.37M | 21.26M | 21.81M | 21.55M | 21.44M | 21.2M | 21.79M | 21.38M | 21.49M | 22.99M | 23.26M | 23.02M | 23.48M | 24.11M | 24.66M | 24.75M | 25.08M | 25.34M | 25.25M | 25.02M |
| Total Liabilities | 43.5M | 44.03M | 43.2M | 42.45M | 45.17M | 44.85M | 44.6M | 43.28M | 44.7M | 45.24M | 45.3M | 44.6M | 46.82M | 47.4M | 47.1M | 47.65M | 48.04M | 49.1M | 50.35M | 48M |
| Total Equity | 109.17M | 107.89M | 107.76M | 105.49M | 103.04M | 99.68M | 98.95M | 96.72M | 93.85M | 90.79M | 89.25M | 85.74M | 85.49M | 83.67M | 82.23M | 80.22M | 79.36M | 79.64M | 79.4M | 76.69M |
| Equity Growth % | 5.95% | 8.24% | 8.9% | 9.07% | 9.78% | 9.79% | 10.87% | 12.8% | 9.78% | 8.51% | 8.54% | 6.88% | 7.73% | 5.06% | 3.56% | 4.6% | 12.34% | 18.85% | 24.91% | 29.48% |
| Equity / Assets (Capital Ratio) | 71.51% | 71.02% | 71.38% | 71.31% | 69.52% | 68.97% | 68.93% | 69.09% | 67.74% | 66.74% | 66.33% | 65.78% | 64.61% | 63.84% | 63.58% | 62.73% | 62.29% | 61.86% | 61.19% | 61.5% |
| Return on Equity (ROE) | 4.29% | 3.32% | 5.54% | 5.45% | 6.37% | 3.98% | 5.28% | 5.97% | 6.38% | 5.31% | 6.73% | 4.07% | 5.74% | 4.86% | 6.46% | 5.43% | 5.61% | 4.79% | 7.19% | 11.54% |
| Book Value per Share | 11.63 | 11.49 | 11.47 | 11.21 | 10.94 | 10.59 | 10.51 | 10.27 | 9.96 | 9.64 | 9.47 | 9.09 | 9.06 | 8.87 | 8.69 | 8.47 | 8.37 | 8.30 | 8.32 | 8.03 |
| Tangible BV per Share | 11.63 | 11.49 | 11.47 | 11.21 | 10.94 | 10.58 | 10.50 | 10.26 | 9.95 | 9.64 | 9.47 | 9.08 | 9.06 | 8.87 | 8.69 | 8.47 | 8.37 | 8.29 | 8.32 | 8.03 |
| Common Stock | 1M | 1M | 1M | 1M | 1M | 1M | 1M | 1M | 1M | 1M | 1M | 1M | 1M | 1M | 1M | 1M | 1M | 1M | 1M | 1M |
| Additional Paid-in Capital | 991K | 991K | 991K | 991K | 991K | 991K | 991K | 991K | 991K | 991K | 991K | 991K | 991K | 991K | 991K | 991K | 991K | 991K | 991K | 991K |
| Retained Earnings | 123.95M | 122.58M | 122.28M | 119.43M | 116.8M | 113.4M | 112.51M | 110.17M | 107.31M | 104.25M | 102.29M | 99.05M | 98.2M | 95.98M | 94.59M | 91.7M | 89.73M | 87.64M | 86.22M | 82.7M |
| Accumulated OCI | -99K | -104K | -4K | -62K | -51K | -66K | -81K | -74K | -76K | -253K | -28K | -286K | 162K | 374K | 101K | -22K | -19K | -24K | -1K | -1K |
| Treasury Stock | -16.68M | -16.57M | -16.51M | -15.87M | -15.71M | -15.65M | -15.47M | -15.37M | -15.37M | -15.19M | -15.01M | -15.01M | -14.86M | -14.67M | -14.45M | -13.45M | -12.35M | -9.97M | -8.8M | -8M |
| Preferred Stock | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |