Value Line, Inc. (VALU) quarterly balance sheet — complete assets, liabilities & equity history
| Metric | 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 | Q1'22 | Q4'21 |
|---|
| Total Current Assets | 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 | 54.11M | 51.24M |
| Cash & Short-Term Investments | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Cash Only | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Short-Term Investments | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Accounts Receivable | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Days Sales Outstanding | 12.5 | 13.16 | 13.97 | 14.13 | 13.31 | 12.95 | 13.15 | 13.06 | 29.05 | 28.57 | 17.13 | 17.87 | 15.82 | 13.73 | 14.03 | 15.29 | 15.23 | 14.12 | 24.67 | 38.94 |
| Inventory | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Days Inventory Outstanding | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Other Current Assets | 27M | 836K | 946K | 1.17M | 869K | 955K | 1.09M | 1.16M | 1.09M | 1.33M | 1.28M | 1.46M | 876K | -1.5M | -130K | 588K | -463K | -365K | -540K | 616K |
| Total Non-Current Assets | -23.24M | 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 | 69.5M | 69.9M |
| Property, Plant & Equipment | 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 | 8M | 8.31M |
| Fixed Asset Turnover | 3.06x | 2.84x | 2.59x | 2.31x | 2.33x | 2.18x | 2.07x | 1.95x | 1.84x | 1.81x | 1.73x | 1.63x | 1.59x | 1.53x | 1.44x | 1.40x | 1.36x | 1.27x | 1.25x | 1.15x |
| Goodwill | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Intangible Assets | 15K | 26K | 36K | 63K | 58K | 0 | 118K | 0 | 0 | 97K | 0 | 0 | 0 | 0 | 0 | 71K | 0 | 0 | 0 | 143K |
| Long-Term Investments | 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 | 60.91M | 60.98M |
| Other Non-Current Assets | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Total Assets | 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 | 123.6M | 121.14M |
| Asset Turnover | 0.06x | 0.06x | 0.06x | 0.06x | 0.06x | 0.06x | 0.06x | 0.07x | 0.07x | 0.07x | 0.07x | 0.07x | 0.08x | 0.08x | 0.08x | 0.08x | 0.08x | 0.08x | 0.08x | 0.08x |
| Asset Growth % | 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% | 11.46% | 10.4% |
| Total Current Liabilities | 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 | 27.36M | 27.92M |
| Accounts Payable | 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 | 1.38M | 2.08M |
| Days Payables Outstanding | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Short-Term Debt | 1.38M | 0 | 1.3M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.33M | 2.33M |
| Deferred Revenue (Current) | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Other Current Liabilities | 3.99M | 3.06M | -1.3M | 3.06M | 0 | 0 | 4.24M | 0 | 0 | 2.64M | 0 | 0 | 0 | 0 | 0 | 2.38M | 0 | 0 | 0 | 2.1M |
| Current Ratio | 4.07x | 3.99x | 3.52x | 3.38x | 3.43x | 3.42x | 3.17x | 3.19x | 3.16x | 3.04x | 2.89x | 2.84x | 2.85x | 2.71x | 2.66x | 2.58x | 2.43x | 2.41x | 1.98x | 1.83x |
| Quick Ratio | 4.07x | 3.99x | 3.52x | 3.38x | 3.43x | 3.42x | 3.17x | 3.19x | 3.16x | 3.04x | 2.89x | 2.84x | 2.85x | 2.71x | 2.66x | 2.58x | 2.43x | 2.41x | 1.98x | 1.83x |
| Cash Conversion Cycle | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Total Non-Current Liabilities | 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 | 25.6M | 26.2M |
| Long-Term Debt | 1.23M | 1.59M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Capital Lease Obligations | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Deferred Tax Liabilities | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Other Non-Current Liabilities | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Total Liabilities | 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 | 52.96M | 54.12M |
| Total Debt | 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 | 10.53M | 10.79M |
| Net Debt | -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 | -14.5M | -8.38M |
| Debt / Equity | 0.02x | 0.04x | 0.03x | 0.04x | 0.04x | 0.04x | 0.05x | 0.05x | 0.06x | 0.06x | 0.07x | 0.07x | 0.08x | 0.08x | 0.09x | 0.09x | 0.10x | 0.10x | 0.15x | 0.16x |
| Debt / EBITDA | 1.97x | 2.47x | 1.79x | 3.13x | 2.02x | 2.05x | 2.10x | 2.60x | 1.98x | 1.81x | 1.87x | 1.98x | 1.94x | 1.93x | 2.45x | 2.26x | 2.39x | 2.59x | 4.05x | 9.23x |
| Net Debt / EBITDA | -33.07x | -21.35x | -16.66x | -26.71x | -11.88x | -3.47x | -5.20x | 0.21x | -0.25x | 0.51x | -1.21x | -0.47x | -1.63x | -1.68x | -2.68x | -6.86x | -6.93x | -5.54x | -5.58x | -7.18x |
| Interest Coverage | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | 3764.50x | - | - | - |
| Total Equity | 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 | 70.64M | 67.01M |
| Equity Growth % | 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% | 24.46% | 25.17% |
| Book Value per Share | 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 | 7.39 | 7.01 |
| Total Shareholders' Equity | 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 | 70.64M | 67.01M |
| Common Stock | 1M | 1M | 1M | 1M | 1M | 1M | 1M | 1M | 1M | 1M | 1M | 1M | 1M | 1M | 1M | 1M | 1M | 1M | 1M | 1M |
| Retained Earnings | 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 | 76.3M | 72.5M |
| Treasury Stock | -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 | -7.65M | -7.48M |
| Accumulated OCI | -4K | -62K | -51K | -66K | -81K | -74K | -76K | -253K | -28K | -286K | 162K | 374K | 101K | -22K | -19K | -24K | -1K | -1K | -1K | 3K |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |