Value Line, Inc. (VALU) Key Metrics
VALU valuation today
Trailing 12 months · as of October 18, 2026- Market cap
- $404.0M
- Enterprise value
- $271.6M
- P/E (TTM)
- 20.4 10-yr median 18.3
- Forward P/E
- 21.7
- PEG ratio
- —
- Price / sales
- 12.3 10-yr median 8.3
- Price / book
- 3.3 10-yr median 4.4
- EV / EBITDA
- 56.0 10-yr median 35.5
- Dividend yield
- 3.25% $1.40 a year
- Beta
- 1.01
VALU key metrics, FY2017–FY2026
Fiscal year ended April 30, 2026 · U.S. dollarsVALU valuation Price multiples at each fiscal year-end price.
VALU returns How much profit the business earns on the capital it uses.
VALU per-share figures Results divided by the shares outstanding at year-end.
VALU financial health Debt, liquidity and how easily interest is covered.
VALU efficiency & capital use Working capital cycle and where the cash goes.
VALU valuation history
VALU returns on capital
Net income (ROE, ROA) or after-tax operating income (ROIC) divided by the average of the opening and closing balance.
VALU debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease liabilities.
VALU cash returned to shareholders
VALU price vs earnings per share
VALU key metrics
FY2017–FY2026| FY2026 | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 | FY2019 | FY2018 | FY2017 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Valuation | ||||||||||
| Market capitalization | $330.3M | $385.2M | $341.3M | $433.2M | $624.9M | $293.1M | $298.9M | $224.2M | $189.0M | $169.9M |
| Enterprise value | $246.1M | $311.3M | $277.7M | $377.3M | $574.4M | $258.5M | $276.5M | $195.9M | $165.2M | $146.9M |
| P/E ratio | 15.3 | 18.6 | 17.9 | 24.0 | 26.2 | 12.6 | 20.0 | 18.7 | 12.8 | 16.4 |
| Price / sales | 9.9 | 11.0 | 9.1 | 10.9 | 15.4 | 7.3 | 7.4 | 6.2 | 5.3 | 4.9 |
| Price / book | 3.1 | 3.9 | 3.8 | 5.2 | 7.8 | 4.4 | 5.6 | 4.7 | 4.3 | 4.5 |
| Price / free cash flow | 17.8 | 19.3 | 19.1 | 24.0 | 25.4 | 18.1 | 21.7 | 19.1 | 19.9 | 72.3 |
| Price / operating cash flow | 17.8 | 19.0 | 19.0 | 23.8 | 25.4 | 17.9 | 21.7 | 18.9 | 19.1 | 42.1 |
| EV / sales | 7.4 | 8.9 | 7.4 | 9.5 | 14.2 | 6.4 | 6.9 | 5.4 | 4.6 | 4.2 |
| EV / EBITDA | 46.2 | 42.9 | 26.3 | 29.4 | 47.3 | 29.3 | 29.5 | 33.9 | 44.7 | 37.1 |
| EV / free cash flow | 13.2 | 15.6 | 15.6 | 20.9 | 23.3 | 15.9 | 20.1 | 16.7 | 17.4 | 62.5 |
| Earnings yield | 6.5% | 5.4% | 5.6% | 4.2% | 3.8% | 7.9% | 5.0% | 5.4% | 7.8% | 6.1% |
| Free cash flow yield | 5.6% | 5.2% | 5.2% | 4.2% | 3.9% | 5.5% | 4.6% | 5.2% | 5.0% | 1.4% |
| Dividend yield | 3.7% | 2.9% | 3.1% | 2.2% | 1.3% | 2.8% | 2.6% | 3.3% | 4.7% | 3.9% |
| Shareholder yield (dividends + buybacks) | 4.0% | 3.1% | 3.2% | 3.3% | 1.7% | 3.3% | 3.0% | 3.6% | 4.9% | 4.3% |
| Share price at fiscal year-end | $35.19 | $40.90 | $36.20 | $45.80 | $65.47 | $30.54 | $30.98 | $23.15 | $19.48 | $17.48 |
| Per share | ||||||||||
| Revenue per share | $3.56 | $3.73 | $3.98 | $4.20 | $4.25 | $4.21 | $4.18 | $3.74 | $3.70 | $3.56 |
| Earnings per share | $2.30 | $2.20 | $2.02 | $1.91 | $2.50 | $2.43 | $1.55 | $1.24 | $1.52 | $1.07 |
| Operating cash flow per share | $1.98 | $2.15 | $1.90 | $1.92 | $2.58 | $1.71 | $1.42 | $1.22 | $1.02 | $0.42 |
| Free cash flow per share | $1.98 | $2.12 | $1.89 | $1.91 | $2.58 | $1.69 | $1.42 | $1.21 | $0.98 | $0.24 |
| Cash per share | $9.21 | $8.22 | $7.25 | $6.56 | $6.06 | $4.73 | $3.54 | $2.92 | $2.45 | $2.38 |
| Book value per share | $11.49 | $10.58 | $9.63 | $8.85 | $8.34 | $6.98 | $5.55 | $4.91 | $4.49 | $3.89 |
| Tangible book value per share | $11.49 | $10.57 | $9.62 | $8.83 | $8.34 | $6.97 | $5.54 | $4.88 | $4.46 | $3.69 |
| Dividends per share | $1.30 | $1.20 | $1.12 | $1.00 | $0.88 | $0.84 | $0.80 | $0.76 | $0.92 | $0.68 |
| Capex per share | $0.00 | $0.02 | $0.01 | $0.01 | $0.00 | $0.02 | $0.00 | $0.01 | $0.04 | $0.17 |
| Debt per share | $0.24 | $0.38 | $0.51 | $0.65 | $0.77 | $1.12 | $1.22 | — | $0.00 | $0.01 |
| Shares outstanding | 9.4M | 9.4M | 9.4M | 9.5M | 9.5M | 9.6M | 9.6M | 9.7M | 9.7M | 9.7M |
| Change in shares outstanding | −0.3% | −0.1% | −0.3% | −0.9% | −0.5% | −0.5% | −0.4% | −0.2% | −0.2% | −0.6% |
| Returns & profitability | ||||||||||
| Return on equity (ROE) | 20.8% | 21.7% | 21.8% | 22.1% | 32.5% | 38.6% | 29.6% | 26.4% | 36.2% | 28.6% |
| Return on invested capital (ROIC) | 12.0% | 16.9% | 25.1% | 30.6% | 27.2% | 18.2% | 26.1% | 20.5% | 14.9% | 30.2% |
| Return on assets (ROA) | 14.6% | 14.7% | 14.2% | 13.9% | 19.1% | 20.2% | 14.8% | 13.4% | 17.0% | 12.0% |
| Return on tangible assets | 14.2% | 14.3% | 14.0% | 13.8% | 18.5% | 19.2% | 13.6% | 13.1% | 17.0% | 12.2% |
| Free cash flow margin | 55.6% | 57.0% | 47.6% | 45.4% | 60.8% | 40.2% | 34.1% | 32.3% | 26.5% | 6.8% |
| Income quality (OCF / net income) | 0.86 | 0.98 | 0.94 | 1.01 | 1.03 | 0.70 | 0.92 | 0.99 | 0.67 | 0.39 |
| Financial health | ||||||||||
| Total debt | $2.3M | $3.6M | $4.8M | $6.1M | $7.4M | $10.8M | $11.7M | — | $0 | $112,000 |
| Cash & short-term investments | $86.5M | $77.4M | $68.3M | $62.1M | $57.8M | $45.4M | $34.2M | $28.3M | $23.8M | $23.1M |
| Net debt | −$84.2M | −$73.8M | −$63.6M | −$55.9M | −$50.5M | −$34.6M | −$22.4M | −$28.3M | −$23.8M | −$23.0M |
| Debt / equity | 0.02 | 0.04 | 0.05 | 0.07 | 0.09 | 0.16 | 0.22 | — | 0.00 | 0.00 |
| Debt / assets | 0.01 | 0.02 | 0.04 | 0.05 | 0.06 | 0.09 | 0.11 | — | 0.00 | 0.00 |
| Net debt / EBITDA | −15.81 | −10.17 | −6.02 | −4.36 | −4.16 | −3.92 | −2.40 | −4.90 | −6.43 | −5.81 |
| Current ratio | 3.92 | 3.38 | 3.19 | 2.84 | 2.58 | 1.83 | 1.51 | 1.24 | 1.07 | 1.05 |
| Quick ratio | 3.92 | 3.38 | 3.24 | 2.84 | 2.58 | 1.81 | 1.51 | 1.23 | 1.05 | 1.03 |
| Interest coverage | 2.0 | — | — | — | 600.0 | 0.3 | 0.7 | 0.5 | — | — |
| Working capital | $66.4M | $56.2M | $48.8M | $42.8M | $37.6M | $23.3M | $13.7M | $6.0M | $1.7M | $1.2M |
| Invested capital | $23.7M | $25.9M | $27.2M | $27.7M | $29.2M | $32.4M | $31.1M | $19.2M | $19.8M | $14.8M |
| Tangible asset value | $107.9M | $99.6M | $90.7M | $83.5M | $79.6M | $66.9M | $53.4M | $47.3M | $43.2M | $35.8M |
| Net current asset value | $45.1M | $35.0M | $25.8M | $18.7M | $12.2M | −$2.9M | −$15.7M | −$12.8M | −$16.7M | −$23.1M |
| Graham number | $24.41 | $22.87 | $20.90 | $19.50 | $21.65 | $19.52 | $13.91 | $11.70 | $12.38 | $9.67 |
| Graham net-net per share | $4.60 | $3.56 | $2.51 | $1.75 | $1.05 | −$0.57 | −$1.89 | −$1.50 | −$1.87 | −$2.54 |
| Capital allocation | ||||||||||
| Dividends paid | $12.2M | $11.3M | $10.6M | $9.5M | $8.4M | $8.1M | $7.7M | $7.4M | $8.9M | $6.6M |
| Share buybacks (net) | $928,000 | $453,000 | $523,000 | $4.7M | $2.5M | $1.5M | $1.2M | $608,000 | $354,000 | $741,000 |
| Dividend payout ratio | 56.5% | 54.6% | 55.5% | 52.4% | 35.3% | 34.7% | 51.7% | 61.3% | 60.6% | 63.8% |
| Dividends + buybacks / free cash flow | 70.8% | 58.8% | 62.1% | 78.6% | 44.2% | 59.1% | 65.0% | 68.1% | 97.7% | 312.8% |
| Capex / revenue | 0.0% | 0.5% | 0.2% | 0.4% | 0.0% | 0.4% | 0.0% | 0.3% | 1.1% | 4.9% |
| Capex / operating cash flow | 0.0% | 0.9% | 0.4% | 0.8% | 0.0% | 1.1% | 0.0% | 1.0% | 4.1% | 41.7% |
| Capex / depreciation | 0.00 | 0.14 | 0.05 | 0.10 | 0.01 | 0.14 | 0.01 | 0.33 | 0.36 | 0.36 |
| Stock-based compensation / revenue | — | — | — | 1.3% | −0.9% | −16.1% | 0.1% | — | −24.9% | −45.8% |
| R&D / revenue | 0.0% | 0.4% | 0.2% | 0.1% | 0.2% | 0.2% | 0.2% | 0.4% | 2.4% | 12.7% |
| SG&A / revenue | 29.2% | 24.7% | 36.0% | 32.8% | 30.6% | 34.6% | 32.3% | 36.0% | 14.4% | 15.1% |
| Efficiency | ||||||||||
| Days sales outstanding | 13.1 | 15.0 | 19.8 | 19.4 | 25.5 | 40.8 | 30.8 | 16.4 | 13.2 | 13.0 |
| Days of inventory on hand | — | — | -28.5 | — | — | 6.0 | 2.5 | 7.3 | 8.7 | 10.2 |
| Days payables outstanding | 32.4 | 37.3 | 33.1 | 30.9 | 35.7 | 40.0 | 41.4 | 41.0 | 31.4 | 41.0 |
| Cash conversion cycle (days) | -19.3 | -22.3 | -41.8 | -11.5 | -10.2 | 6.8 | -8.0 | -17.3 | -9.6 | -17.7 |
| Receivables turnover | 27.83 | 24.29 | 18.43 | 18.79 | 14.31 | 8.95 | 11.85 | 22.22 | 27.63 | 28.00 |
| Payables turnover | 11.27 | 9.77 | 11.03 | 11.80 | 10.22 | 9.13 | 8.82 | 8.90 | 11.62 | 8.90 |
| Inventory turnover | — | — | — | — | — | 61.25 | 143.22 | 50.02 | 42.16 | 35.74 |
| Asset turnover | 0.23 | 0.25 | 0.28 | 0.31 | 0.32 | 0.35 | 0.40 | 0.41 | 0.41 | 0.40 |
| Average receivables | $1.2M | $1.4M | $2.0M | $2.1M | $2.8M | $4.5M | $3.4M | $1.6M | $1.3M | $1.2M |
| Average payables | $1.7M | $1.5M | $1.3M | $1.3M | $1.7M | $2.1M | $2.1M | $2.0M | $1.6M | $2.0M |
| Average inventory | — | — | −$1.2M | — | — | $308,000 | $127,000 | $355,500 | $438,500 | $489,000 |
| Intangibles / total assets | 0.0% | 0.1% | 0.1% | 0.1% | 0.1% | 0.1% | 0.1% | 0.3% | 0.4% | 2.3% |
Computed from VALU's annual financial statements (latest annual report filed July 29, 2026) and the closing share price on each fiscal year-end, adjusted for stock splits. Figures in U.S. dollars; data from EODHD. Averages use the opening and closing balance of each year.
VALU valuation and financial ratios
At the end of fiscal 2026 (April 30, 2026), Value Line traded at 15.3 times earnings, against a 10-year median of 18.3. Based on the latest twelve months, the trailing P/E is 20.4 and the forward P/E is 21.7. Value Line earned a return on equity of 20.8% and a return on invested capital of 12.0% in fiscal 2026. It ended the year with $2.3 million of debt and $86.5 million in cash and short-term investments, a net cash position of $84.2 million. It returned $13.2 million to shareholders: $12.2 million in dividends and $0.9 million in share buybacks, 71% of free cash flow. The share count fell 3.5% from 9.7M to 9.4M over 9 years.
See the VALU income statement, the VALU chart for price history, or the VALU stock overview for the latest quote and news.
VALU key metrics FAQ
What is Value Line's P/E ratio?
Value Line's trailing P/E ratio is 20.4 based on the last twelve months of earnings (as of October 18, 2026), and its forward P/E is 21.7. At the end of fiscal 2026 it was 15.3, compared with a 10-year median of 18.3.
What is Value Line's EV/EBITDA?
Value Line's enterprise value was 46.2 times EBITDA at the end of fiscal 2026 (enterprise value $246.1 million, EBITDA $5.3 million); the current EV/EBITDA is 56.0.
What is Value Line's return on equity?
Value Line's return on equity (ROE) was 20.8% in fiscal 2026: net income of $21.6 million on average shareholders' equity of $103.8 million.
What is Value Line's ROIC?
Value Line's return on invested capital was 12.0% in fiscal 2026, using after-tax operating income divided by average debt plus equity minus cash.
How much debt does Value Line have?
Value Line had total debt of $2.3 million at the end of fiscal 2026, a debt-to-equity ratio of 0.02 and more cash than debt.
What is Value Line's dividend yield?
Value Line's forward dividend yield is 3.25%. Value Line paid $12.2 million in dividends in fiscal 2026 ($1.30 per share), a payout ratio of 56.5%.
Does Value Line buy back its shares?
Yes. Value Line spent $0.9 million on net share repurchases in fiscal 2026 Shares outstanding changed −0.3% over the year, to 9.4M..
What is Value Line's free cash flow yield?
Value Line generated $18.6 million of free cash flow in fiscal 2026, a free cash flow yield of 5.6% on its market value at year-end ($330.3 million).
What is Value Line's current ratio?
Value Line's current ratio was 3.92 at the end of fiscal 2026: current assets were 3.92 times current liabilities.