Value Line, Inc. (VALU) Balance Sheet
VALU balance sheet, FY2026
April 30, 2026 · U.S. dollars$151.9M assets = $44.0M liabilities + $107.9M equity
Both columns are drawn to the same scale: what VALU owns equals what it owes plus shareholders’ equity. Hover a block for its value.
VALU financial health
Descriptive bands, not a rating. Fiscal FY2026.
VALU balance sheet trends, FY2017–FY2026
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | $86.7MFY2017 | $151.9MFY2026 | +6.4%/yr | |
| Total liabilities | $48.9MFY2017 | $44.0MFY2026 | −1.2%/yr | |
| Shareholders’ equity | $37.9MFY2017 | $107.9MFY2026 | +12.3%/yr | |
| Cash & short-term investments | $23.1MFY2017 | $86.5MFY2026 | +15.8%/yr | |
| Total debt | $112,000FY2017 | $2.3MFY2026 | +39.7%/yr | |
| Net cash (debt) | $23.0MFY2017 | $84.2MFY2026 | +$61.2M | |
| Working capital | $1.2MFY2017 | $66.4MFY2026 | +$65.2M | |
| Book value per share | $3.89FY2017 | $11.49FY2026 | +12.8%/yr | |
| Current ratio | 1.05FY2017 | 3.92FY2026 | +2.87 | |
| Debt / equity | 0.00FY2017 | 0.02FY2026 | +0.02 | |
| Shares outstanding | 9.7MFY2017 | 9.4MFY2026 | −0.4%/yr |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
VALU assets
VALU liabilities and equity
VALU debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease obligations.
VALU balance sheet
| FY2026 | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 | FY2019 | FY2018 | FY2017 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||
| Cash & short-term investments | $86.5M | $77.4M | $68.3M | $62.1M | $57.8M | $45.4M | $34.2M | $28.3M | $23.8M | $23.1M |
| Cash & equivalents | $24.2M | $34.1M | $4.4M | $7.6M | $29.7M | $19.2M | $5.0M | $6.5M | $5.9M | $6.6M |
| Short-term investments | $62.3M | $43.3M | $64.0M | $54.5M | $28.1M | $26.2M | $29.2M | $21.8M | $17.8M | $16.6M |
| Receivables | $1.0M | $1.4M | $1.5M | $2.5M | $1.7M | $4.0M | $5.0M | $1.8M | $1.5M | $1.1M |
| Inventory | $0 | $0 | −$1.2M | $0 | $0 | $616,000 | $1 | $254,000 | $457,000 | $420,000 |
| Other current assets | $1.7M | $1.1M | $2.3M | $1.5M | $1.8M | $1.3M | $1.3M | $1.1M | $813,000 | $1.1M |
| Total current assets | $89.2M | $79.9M | $71.0M | $66.1M | $61.3M | $51.2M | $40.5M | $31.4M | $26.6M | $25.8M |
| Property, plant & equipment (net) | $2.2M | $3.5M | $4.4M | $5.8M | $7.1M | $8.3M | $9.5M | $1.1M | $1.4M | $1.2M |
| Goodwill & intangible assets | $4,000 | $126,000 | $132,000 | $132,000 | $71,000 | $143,000 | $138,000 | $268,000 | $308,000 | $2.0M |
| Long-term investments | $60.2M | $60.8M | $60.1M | $58.8M | $60.0M | $61.0M | $59.2M | $58.6M | $58.2M | $58.2M |
| Other non-current assets | $305,000 | $242,000 | $305,000 | $305,000 | $305,000 | $469,000 | $400,000 | $335,000 | $315,000 | $0 |
| Total assets | $151.9M | $144.5M | $136.0M | $131.1M | $128.7M | $121.1M | $109.7M | $91.8M | $86.8M | $86.7M |
| Liabilities | ||||||||||
| Accounts payable | $1.8M | $1.5M | $1.4M | $1.3M | $1.3M | $2.1M | $2.1M | $2.1M | $1.9M | $1.3M |
| Short-term debt | $1.4M | $1.3M | $1.2M | $1.3M | $1.2M | $3.4M | $1.1M | — | — | $112,000 |
| Deferred revenue | $14.7M | $16.6M | $15.8M | $16.8M | $17.7M | $19.2M | $18.9M | $20.0M | $19.7M | $20.2M |
| Total current liabilities | $22.8M | $23.7M | $22.3M | $23.3M | $23.8M | $27.9M | $26.8M | $25.4M | $24.9M | $24.6M |
| Long-term debt | $0 | $0 | $0 | $0 | $0 | $0 | $2.1M | $0 | $0 | $0 |
| Lease obligations | $2.3M | $3.6M | $4.8M | $6.1M | $7.4M | $8.5M | $9.4M | — | — | — |
| Other long-term liabilities | $21.3M | $21.2M | $23.0M | $24.1M | $25.3M | $26.2M | $27.2M | $18.9M | $18.4M | $24.3M |
| Total liabilities | $44.0M | $44.9M | $45.2M | $47.4M | $49.1M | $54.1M | $56.2M | $44.3M | $43.2M | $48.9M |
| Shareholders' equity | ||||||||||
| Common stock & paid-in capital | $1.0M | $1.0M | $1.0M | $1.0M | $1.0M | $1.0M | $1.0M | $1.0M | $1.0M | $1.0M |
| Retained earnings (deficit) | $122.6M | $113.4M | $104.2M | $96.0M | $87.6M | $72.5M | $57.4M | $48.6M | $44.9M | $39.2M |
| Treasury stock | — | — | — | — | −$10.0M | −$7.5M | −$6.0M | −$4.7M | −$4.1M | −$3.8M |
| Accumulated other comprehensive income | −$104,000 | −$66,000 | −$253,000 | $374,000 | −$24,000 | $3,000 | $131,000 | $1.7M | $783,000 | $458,000 |
| Minority interest | — | — | — | — | — | — | — | — | $0 | $0 |
| Total shareholders' equity | $107.9M | $99.7M | $90.8M | $83.7M | $79.6M | $67.0M | $53.5M | $47.5M | $43.5M | $37.9M |
| Key figures | ||||||||||
| Total debt | $2.3M | $3.6M | $4.8M | $6.1M | $7.4M | $10.8M | $11.7M | — | — | $112,000 |
| Net cash (debt) | $84.2M | $73.8M | $63.6M | $55.9M | $50.5M | $34.6M | $22.4M | — | — | $23.0M |
| Working capital | $66.4M | $56.2M | $48.8M | $42.8M | $37.6M | $23.3M | $13.7M | $6.0M | $1.7M | $1.2M |
| Tangible book value | $107.9M | $99.6M | $90.7M | $83.5M | $79.6M | $66.9M | $53.4M | $47.3M | $43.2M | $35.8M |
| Book value per share | $11.49 | $10.58 | $9.63 | $8.85 | $8.34 | $6.98 | $5.55 | $4.91 | $4.49 | $3.89 |
| Shares outstanding | 9.4M | 9.4M | 9.4M | 9.5M | 9.5M | 9.6M | 9.6M | 9.7M | 9.7M | 9.7M |
| Current ratio | 3.92 | 3.38 | 3.19 | 2.84 | 2.58 | 1.83 | 1.51 | 1.24 | 1.07 | 1.05 |
| Quick ratio | 3.84 | 3.33 | 3.14 | 2.77 | 2.50 | 1.77 | 1.46 | 1.18 | 1.02 | 0.99 |
| Debt / equity | 0.02 | 0.04 | 0.05 | 0.07 | 0.09 | 0.16 | 0.22 | — | — | 0.00 |
| Equity / assets | 71.0% | 69.0% | 66.7% | 63.8% | 61.9% | 55.3% | 48.8% | 51.8% | 50.2% | 43.6% |
| Jul '26 | Apr '26 | Jan '26 | Oct '25 | Jul '25 | Apr '25 | Jan '25 | Oct '24 | Jul '24 | Apr '24 | Jan '24 | Oct '23 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||||
| Cash & short-term investments | $88.5M | $86.5M | $84.5M | $81.4M | $81.2M | $77.4M | $75.8M | $72.0M | $71.3M | $68.3M | $67.3M | $59.9M |
| Cash & equivalents | $16.0M | $24.2M | $46.5M | $43.6M | $33.7M | $34.1M | $26.8M | $11.3M | $15.6M | $4.4M | $5.8M | $3.9M |
| Short-term investments | $72.4M | $62.3M | $38.1M | $37.8M | $47.5M | $43.3M | $49.0M | $60.8M | $55.7M | $64.0M | $61.5M | $56.0M |
| Receivables | $1.1M | $1.0M | $1.1M | $1.2M | $1.3M | $1.3M | $1.6M | $1.9M | $1.2M | $1.5M | $1.3M | $4.5M |
| Inventory | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other current assets | $911,000 | $1.6M | $1.5M | $836,000 | $946,000 | $1.2M | $869,000 | $955,000 | $1.1M | $1.2M | $1.1M | $1.3M |
| Total current assets | $90.5M | $89.2M | $87.1M | $83.4M | $83.5M | $79.9M | $78.3M | $74.9M | $73.6M | $71.0M | $69.7M | $65.7M |
| Property, plant & equipment (net) | $1.9M | $2.2M | $2.6M | $2.9M | $3.2M | $3.5M | $3.8M | $3.9M | $4.2M | $4.4M | $4.8M | $5.1M |
| Goodwill & intangible assets | $2,000 | $4,000 | $15,000 | $26,000 | $36,000 | $63,000 | $58,000 | $206,000 | $118,000 | $132,000 | $102,000 | $97,000 |
| Long-term investments | $60.0M | $60.2M | $61.0M | $61.3M | $61.2M | $60.8M | $61.1M | $60.8M | $60.4M | $60.1M | $59.6M | $59.1M |
| Other non-current assets | $305,000 | $305,000 | $305,000 | $305,000 | $305,000 | $305,000 | $305,000 | $202,000 | $305,000 | $305,000 | $305,000 | $305,000 |
| Total assets | $152.7M | $151.9M | $151.0M | $147.9M | $148.2M | $144.5M | $143.6M | $140.0M | $138.6M | $136.0M | $134.5M | $130.3M |
| Liabilities | ||||||||||||
| Accounts payable | $1.1M | $1.8M | $1.2M | $783,000 | $991,000 | $1.5M | $1.1M | $952,000 | $867,000 | $1.4M | $1.1M | $1.0M |
| Short-term debt | $1.4M | $1.4M | $1.4M | $1.4M | $1.3M | $1.3M | $1.3M | $1.2M | $1.2M | $1.2M | $1.2M | $1.3M |
| Deferred revenue | $14.4M | $14.7M | $14.6M | $14.2M | $15.6M | $16.6M | $16.6M | $15.9M | $16.0M | $15.8M | $16.0M | $15.7M |
| Total current liabilities | $22.1M | $22.8M | $21.4M | $20.9M | $23.7M | $23.7M | $22.8M | $21.9M | $23.2M | $22.3M | $22.0M | $21.6M |
| Long-term debt | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Lease obligations | $1.9M | $2.3M | $2.6M | $2.9M | $3.3M | $3.6M | $3.9M | $4.2M | $4.5M | $4.8M | $5.1M | $5.5M |
| Other long-term liabilities | $21.4M | $21.3M | $21.8M | $21.6M | $21.4M | $21.2M | $21.8M | $21.4M | $21.5M | $23.0M | $23.3M | $23.0M |
| Total liabilities | $43.5M | $44.0M | $43.2M | $42.4M | $45.2M | $44.9M | $44.6M | $43.3M | $44.7M | $45.2M | $45.3M | $44.6M |
| Shareholders' equity | ||||||||||||
| Common stock & paid-in capital | $1.0M | $1.0M | $1.0M | $1.0M | $1.0M | $1.0M | $1.0M | $1.0M | $1.0M | $1.0M | $1.0M | $1.0M |
| Retained earnings (deficit) | $123.9M | $122.6M | $122.3M | $119.4M | $116.8M | $113.4M | $112.5M | $110.2M | $107.3M | $104.2M | $102.3M | $99.0M |
| Accumulated other comprehensive income | −$99,000 | −$104,000 | −$4,000 | −$62,000 | −$51,000 | −$66,000 | −$81,000 | −$74,000 | −$76,000 | −$253,000 | −$28,000 | −$286,000 |
| Total shareholders' equity | $109.2M | $107.9M | $107.8M | $105.5M | $103.0M | $99.7M | $99.0M | $96.7M | $93.9M | $90.8M | $89.2M | $85.7M |
| Key figures | ||||||||||||
| Total debt | $1.9M | $2.3M | $2.6M | $4.5M | $3.3M | $3.6M | $3.9M | $4.2M | $4.5M | $4.8M | $5.1M | $5.5M |
| Net cash (debt) | $86.5M | $84.2M | $81.9M | $76.9M | $77.9M | $73.8M | $71.9M | $67.8M | $66.8M | $63.6M | $62.2M | $54.4M |
| Working capital | $68.3M | $66.4M | $65.7M | $62.5M | $59.7M | $56.2M | $55.5M | $53.0M | $50.4M | $48.8M | $47.7M | $44.1M |
| Tangible book value | $109.2M | $107.9M | $107.7M | $105.5M | $103.0M | $99.6M | $98.9M | $96.5M | $93.7M | $90.7M | $89.1M | $85.6M |
| 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 |
| Shares outstanding | 9.4M | 9.4M | 9.4M | 9.4M | 9.4M | 9.4M | 9.4M | 9.4M | 9.4M | 9.4M | 9.4M | 9.4M |
| Current ratio | 4.09 | 3.92 | 4.07 | 3.99 | 3.52 | 3.38 | 3.43 | 3.42 | 3.17 | 3.19 | 3.16 | 3.04 |
| Quick ratio | 4.05 | 3.84 | 4.00 | 3.95 | 3.48 | 3.33 | 3.39 | 3.38 | 3.12 | 3.14 | 3.11 | 2.98 |
| Debt / equity | 0.02 | 0.02 | 0.02 | 0.04 | 0.03 | 0.04 | 0.04 | 0.04 | 0.05 | 0.05 | 0.06 | 0.06 |
| Equity / assets | 71.5% | 71.0% | 71.4% | 71.3% | 69.5% | 69.0% | 68.9% | 69.1% | 67.7% | 66.7% | 66.3% | 65.8% |
Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed July 29, 2026); data from EODHD.
VALU financial position
At the end of fiscal 2026 (April 30, 2026), Value Line had total assets of $151.9 million (up 5.1% from a year earlier), total liabilities of $44.0 million and shareholders' equity of $107.9 million. It held $86.5 million in cash and short-term investments against $2.3 million of debt, a net cash position of $84.2 million. Its current ratio was 3.92. In the latest quarter (ended July 31, 2026) total assets were $152.7 million and equity $109.2 million.
Related: VALU income statement, VALU cash flow statement, VALU key metrics. See the VALU stock overview for the latest quote and news.
VALU balance sheet FAQ
What are Value Line's total assets?
Value Line reported total assets of $151.9 million at the end of fiscal 2026 (April 30, 2026), compared with $144.5 million a year earlier.
How much debt does Value Line have?
Value Line had $2.3 million of total debt at the end of fiscal 2026, including short-term borrowings and lease obligations. Its debt-to-equity ratio was 0.02.
How much cash does Value Line have?
Value Line held $86.5 million in cash and short-term investments at the end of fiscal 2026; with $2.3 million of debt that is net cash of $84.2 million.
What is Value Line's book value?
Value Line's shareholders' equity (book value) was $107.9 million at the end of fiscal 2026, or $11.49 per share.
What is Value Line's current ratio?
Value Line had current assets of $89.2 million and current liabilities of $22.8 million, a current ratio of 3.92 (it can cover its short-term obligations).
How much goodwill does Value Line have?
Value Line carried $0.0 million of goodwill and intangible assets, 0.0% of total assets, at the end of fiscal 2026.