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VALUValue Line, Inc.
$38.17$358M
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  4. Financial Ratios

Value Line, Inc. (VALU) Financial Ratios

Latest Ratios: P/E Ratio 16.6x · EV/EBITDA 63.2x · ROE 20.8%. (1997–2026 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

VALU Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2026FY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017
Market Cap$358M$331M$385M$341M$433M$625M$293M$299M$224M$189M$170M
Enterprise Value$336M$309M$355M$342M$432M$603M$285M$306M$218M$183M$163M
P/E Ratio →16.6015.3018.5917.9223.9826.1912.5719.9920.1312.8216.34
P/S Ratio12.2211.2810.989.1010.9115.427.267.426.185.274.92
P/B Ratio3.333.073.863.765.187.854.375.584.724.344.49
P/FCF17.7016.3419.2519.1224.0225.3718.0621.7519.1519.9072.25
P/OCF17.7016.3419.0319.0323.8325.3517.8621.7418.9519.0842.11

P/E links to full P/E history page with 30-year chart

VALU EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2026FY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017
EV / Revenue—10.5310.119.1210.8814.877.057.586.005.104.73
EV / EBITDA63.1657.9948.8832.3933.6849.6532.2532.6737.6649.5213.52
EV / EBIT83.4576.6259.2637.3837.6455.7937.7833.6340.2271.18—
EV / FCF—15.2617.7319.1423.9424.4617.5422.2418.5919.2769.47

VALU Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2026FY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017
Gross Margin65.1%65.1%58.8%60.4%61.7%57.3%53.3%54.9%51.0%48.5%49.5%
Operating Margin13.7%13.7%17.1%24.4%28.9%26.7%18.7%22.6%14.9%7.2%21.6%
Net Profit Margin73.7%73.7%59.0%50.7%45.5%58.8%57.6%37.1%33.1%41.1%30.0%

Return on Capital

MetricTTMFY 2026FY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017
ROE20.8%20.8%21.7%21.8%22.1%32.5%38.6%29.6%26.4%36.2%28.6%
ROA14.6%14.6%14.7%14.2%13.9%19.1%20.2%14.8%13.4%17.0%12.0%
ROIC2.8%2.8%4.5%7.4%9.7%9.8%7.9%12.1%8.9%4.7%15.4%
ROCE3.2%3.2%5.1%8.3%10.8%10.9%8.6%12.2%8.4%4.1%12.2%

VALU Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2026FY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017
Debt / Equity0.020.020.040.050.070.090.160.22———
Debt / EBITDA0.430.430.490.450.480.611.221.26———
Net Debt / Equity—-0.20-0.310.00-0.02-0.28-0.130.13-0.14-0.14-0.17
Net Debt / EBITDA-4.11-4.11-4.200.04-0.11-1.84-0.950.73-1.12-1.61-0.54
Debt / FCF—-1.08-1.520.02-0.08-0.91-0.520.49-0.55-0.63-2.79
Interest Coverage1.961.96—————————

Net cash position: cash ($24M) exceeds total debt ($2M)

VALU Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2026FY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017
Current Ratio3.923.923.383.192.842.581.831.511.241.071.05
Quick Ratio3.923.923.383.192.842.581.831.511.241.071.05
Cash Ratio1.061.061.440.200.331.250.690.180.260.240.27
Asset Turnover—0.190.240.280.300.310.330.370.400.410.40
Inventory Turnover———————————
Days Sales Outstanding———————————

VALU Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2026FY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017
Dividend Yield3.4%3.7%2.9%3.1%2.2%1.3%2.8%2.6%3.3%4.7%3.9%
Payout Ratio56.5%56.5%54.6%55.5%52.4%35.3%34.7%51.7%61.3%60.6%63.8%

Total Shareholder Return Metrics

MetricTTMFY 2026FY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017
Earnings Yield6.0%6.5%5.4%5.6%4.2%3.8%8.0%5.0%5.0%7.8%6.1%
FCF Yield5.6%6.1%5.2%5.2%4.2%3.9%5.5%4.6%5.2%5.0%1.4%
Buyback Yield0.3%0.3%0.1%0.2%1.1%0.4%0.5%0.4%0.3%0.2%0.4%
Total Shareholder Yield3.7%4.0%3.1%3.2%3.3%1.7%3.3%3.0%3.6%4.9%4.3%
Shares Outstanding—$9M$9M$9M$9M$10M$10M$10M$10M$10M$10M

Key Metrics

Growth RegimeContracting
ProfitabilityStrained
Balance SheetFortress
Cash FlowMixed
Top Statement Risk

Secular revenue base erosion

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q3)

Premium Multiples Mask Operational Decay

According to current market data, VALU trades at an EV/EBITDA of 44.94, a valuation that appears disconnected from its contracting revenue base and suggests investors are pricing in a terminal value that may not be supported by the firm's underlying operational performance or growth prospects.

The elevated P/S ratio of 10.17 relative to peers like FactSet indicates that the market may be mispricing the company as a high-growth SaaS entity rather than a legacy publisher. This valuation appears to rely heavily on the company's cash-rich balance sheet and dividend yield, potentially ignoring the structural decline in core subscription revenue.

Capital Efficiency Remains Structurally Low

Based on reported financial figures, VALU's ROIC has trended downward from 2.2% in 2024Q2 to 0.7% in 2026Q3, indicating that the company is struggling to generate meaningful returns on its invested capital as the core publishing business faces persistent secular headwinds and margin compression.

The low ROIC suggests that the company's capital allocation strategy is failing to drive value creation, likely due to the high fixed-cost nature of its legacy operations. Investors should monitor whether management can pivot toward higher-margin digital licensing to improve these returns, as current levels remain well below the cost of capital.

Working Capital Efficiency Lacks Visibility

As reported in quarterly filings, the company's asset turnover ratio has remained stagnant at 0.06, which suggests that the firm is not effectively utilizing its asset base to generate revenue, further highlighting the operational stagnation inherent in its current business model and distribution strategy.

The lack of reported data for DIO and DPO makes it difficult to assess the full cash conversion cycle, but the low asset turnover is a clear indicator of inefficient capital deployment. This inefficiency appears to be a structural issue rather than a temporary hurdle, as the company continues to carry legacy assets that contribute little to top-line growth.

Misapplication of Net Margin Metrics

Investors frequently misapply the net margin metric to VALU, which, at 71.4% in 2026Q3, obscures the reality that a significant portion of earnings is derived from non-operating equity in affiliates rather than the core publishing business, warranting a more granular look at operating margins.

Relying on net margin as a proxy for operational success is misleading because it conflates the performance of the EAB Investment Group with the core Value Line publishing business. Analysts should instead focus on operating margins to gauge the true health of the company's primary revenue streams, as the current headline profitability is heavily distorted by non-core income.

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Includes 30+ ratios · 30 years · Updated daily

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VALU — Frequently Asked Questions

Quick answers to the most common questions about buying VALU stock.

What is Value Line, Inc.'s P/E ratio?

Value Line, Inc.'s current P/E ratio is 16.6x. The historical average is 16.2x. This places it at the 41th percentile of its historical range.

What is Value Line, Inc.'s EV/EBITDA?

Value Line, Inc.'s current EV/EBITDA is 63.2x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 22.0x.

What is Value Line, Inc.'s ROE?

Value Line, Inc.'s return on equity (ROE) is 20.8%. This is above the typical threshold of 15-20% considered good for most companies. The historical average is 27.1%.

Is VALU stock overvalued?

Based on historical data, Value Line, Inc. is trading at a P/E of 16.6x. This is at the 41th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.

What is Value Line, Inc.'s dividend yield?

Value Line, Inc.'s current dividend yield is 3.41% with a payout ratio of 56.5%.

What are Value Line, Inc.'s profit margins?

Value Line, Inc. has 65.1% gross margin and 13.7% operating margin. Operating margin between 10-20% is typical for established companies.

How much debt does Value Line, Inc. have?

Value Line, Inc.'s Debt/EBITDA ratio is 0.4x, indicating low leverage. A ratio below 2x is generally considered financially healthy.