Value Line (VALU) Balance Sheet: Assets & Liabilities

Value Line (VALU) Balance Sheet

As of Apr 30, 2026 (end of fiscal 2026), Value Line reported total assets of $151.92M and total liabilities of $44.03M. Shareholders' equity was $107.89M, up 8.2% from $99.68M a year earlier. Total debt stood at $2.27M against $86.47M in cash and short-term investments, a net cash position of $84.19M. That puts debt-to-equity at 0.02, compared with 0.04 a year earlier.

Value Line Balance Sheet Analysis

Values in millions USD

Income Statement Balance Sheet Cash Flow Ratios

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Balance sheet showing assets, liabilities, and shareholders' equity for Value Line, Inc. (VALU) - Annual data in millions USD
Breakdown	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019	FY 2018	FY 2017
Period ending	Apr 2026	Apr 2025	Apr 2024	Apr 2023	Apr 2022	Apr 2021	Apr 2020	Apr 2019	Apr 2018	Apr 2017
Current Assets
Cash and Cash Equivalents	24.18	34.08	4.39	7.59	29.70	19.17	4.95	6.49	5.94	6.56
Short-Term Investments	62.29	43.31	63.96	54.47	28.12	26.18	29.20	21.83	17.84	16.58
Cash & Short-Term Investments	86.47	77.39	68.35	62.06	57.83	45.35	34.16	28.32	23.79	23.13
Accounts Receivable	1.04	1.33	1.52	2.12	1.68	3.99	5.05	1.76	1.51	1.09
Inventory	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Other Current Assets	1.65	1.12	1.16	1.46	1.84	1.90	1.32	1.34	1.27	1.57
Total Current Assets	89.15	79.88	71.02	66.08	61.34	51.24	40.53	31.41	26.56	25.79
Non-Current Assets
Property, Plant & Equipment (Net)	2.24	3.48	4.44	5.79	7.06	8.31	9.50	1.15	1.37	1.24
Long-Term Investments	60.22	60.81	60.13	58.78	59.97	60.98	59.17	58.63	58.23	58.22
Goodwill	0.00	0.06	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Intangible Assets	0.00	0.00	0.00	0.13	0.07	0.14	0.00	0.00	0.00	0.00
Other Non-Current Assets	0.31	0.31	0.31	0.31	0.31	0.47	0.47	0.47	0.47	0.47
Total Non-Current Assets	62.77	64.65	65.01	65.00	67.41	69.90	69.20	60.37	60.23	60.93
Total Assets	151.92	144.53	136.04	131.08	128.74	121.14	109.73	91.79	86.79	86.72
Current Liabilities
Accounts Payable	1.80	1.53	1.43	1.26	1.31	2.08	2.06	2.07	1.93	1.26
Short-Term Debt	1.41	1.30	1.21	1.34	1.24	2.33	1.12	0.00	0.00	0.00
Current Portion of Long-Term Debt	-	-	-	-	-	2.33	-	-	-	-
Accrued Liabilities	1.53	1.16	1.03	0.96	1.14	1.16	-	-	-	-
Deferred Revenue	21.04	16.56	15.76	16.77	17.69	25.09	18.85	20.01	19.72	20.19
Other Current Liabilities	3.29	4.22	3.85	2.64	3.52	2.10	3.75	3.14	3.23	3.03
Total Current Liabilities	22.76	23.65	22.25	23.29	23.76	27.92	26.83	25.40	24.87	24.59
Non-Current Liabilities
Long-Term Debt	0.87	2.28	3.58	4.78	6.13	7.37	10.63	0.00	0.00	0.00
Deferred Tax Liabilities	14.10	13.20	12.89	13.13	13.13	12.91	12.85	12.62	11.71	18.38
Other Non-Current Liabilities	14.10	0.00	0.00	13.13	0.00	12.91	0.00	0.77	0.85	0.43
Total Non-Current Liabilities	21.26	21.20	22.99	24.12	25.34	26.20	29.36	18.86	18.38	24.28
Total Liabilities	44.03	44.86	45.24	47.40	49.10	54.12	56.19	44.26	43.25	48.87
Stockholders' Equity
Common Stock	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00
Retained Earnings	122.58	113.40	104.25	95.98	87.65	72.50	57.37	48.60	44.90	39.19
Accumulated Other Comprehensive Income	-0.10	-0.07	-0.25	0.37	-0.02	0.00	0.13	1.68	0.78	0.46
Treasury Stock	16.58	15.65	15.19	14.67	9.97	-	-	-	-	-
Additional Paid-in Capital	-15.58	0.99	-14.20	0.99	-8.98	-6.49	-4.97	-3.75	-3.14	-2.79
Shares Outstanding	9.40	9.41	9.42	9.43	9.51	-	-	-	-	-
Total Stockholders' Equity	107.89	99.68	90.79	83.67	79.65	67.01	53.54	47.52	43.54	37.85
Total Liabilities & Equity	151.92	144.53	136.04	131.08	128.74	121.14	109.73	91.79	86.79	86.72

Source: Company financial statements from annual and quarterly filings. Data as of Jul 31, 2026. Data sources and methodology

Frequently Asked Questions About Value Line Balance Sheet

How much debt does Value Line have?

Value Line had total debt of $2.27M as of Apr 30, 2026, against $86.47M in cash and short-term investments. Its debt-to-equity ratio was 0.02. Total debt was $3.58M a year earlier.

What are Value Line's total assets?

Value Line reported total assets of $151.92M as of Apr 30, 2026, up 5.1% from $144.53M a year earlier. Total liabilities were $44.03M.

What is Value Line's shareholders' equity?

Value Line's shareholders' equity was $107.89M as of Apr 30, 2026, or about $11.48 of book value per share.

What is the debt-to-equity ratio?

The debt-to-equity ratio divides a company's total debt by its shareholders' equity. It shows how much of the business is financed with borrowed money; normal levels vary widely by industry. Full definition