Value Line (VALU) Cash Flow: Operating & Free Cash Flow

Value Line Cash Flow Statement Analysis

Values in millions USD

Income Statement Balance Sheet Cash Flow Ratios

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Cash flow statement showing operating, investing, and financing activities 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
Operating Activities
Net Income	21.63	20.69	19.02	18.07	23.82	23.28	15.66	11.15	14.74	10.37
Depreciation & Amortization	1.30	1.27	1.41	1.35	1.34	1.29	0.27	0.37	1.13	4.62
Deferred Income Tax	1.15	0.28	0.09	0.02	-0.09	0.54	0.27	0.51	-7.06	-1.71
Stock Based Compensation	0.00	0.00	0.00	0.00	-0.37	0.00	0.00	0.00	0.00	0.00
Change in Working Capital	-1.09	0.44	0.41	-1.34	0.59	-1.22	-2.59	-0.05	0.84	-1.33
Change in Accounts Receivable	0.29	0.15	0.81	-0.45	2.31	0.45	-2.93	-0.46	-0.03	0.24
Change in Inventory	0.00	0.00	0.00	0.00	0.00	0.00	1.10	0.30	0.00	0.00
Change in Accounts Payable	0.27	0.10	-0.30	0.13	-0.76	0.02	-0.01	0.14	0.67	-1.25
Change in Other Working Capital	-0.09	0.19	-1.34	-1.24	0.03	-1.70	-0.75	-0.04	0.20	-0.32
Other Operating Activities	-3.26	-2.44	-1.34	-1.24	-1.10	-7.48	0.10	-0.14	0.26	-7.92
Net Cash from Operating Activities	18.58	20.24	17.93	18.18	24.65	16.41	13.75	11.83	9.91	4.04
Investing Activities
Capital Expenditures	0.00	-0.18	-0.08	-0.14	-0.01	-0.18	0.00	-0.12	-0.41	-1.68
Acquisitions	0.00	0.00	0.00	0.00	12.04	0.00	12.41	-9.31	-8.79	-7.71
Purchases of Investments	-7.22	-7.22	-48.21	-40.59	-17.91	-15.56	-21.71	-11.20	-4.37	-13.23
Sales/Maturities of Investments	17.74	46.72	38.24	14.61	14.54	23.11	13.05	8.35	3.54	0.80
Other Investing Activities	-54.83	-18.30	-0.08	-0.11	-12.04	-0.15	-12.41	8.97	8.79	18.64
Net Cash from Investing Activities	-15.33	21.20	-10.05	-26.12	-3.39	7.38	-8.66	-3.31	-1.24	-2.78
Financing Activities
Debt Repayment	0.00	0.00	0.00	0.00	0.00	0.00	2.33	0.00	0.00	0.00
Common Stock Repurchased	-0.93	-0.45	-0.52	-4.70	-2.48	-1.53	-1.21	-0.61	-0.35	-0.74
Dividends Paid	-12.23	-11.30	-10.56	-9.47	-8.41	-8.07	-7.72	-7.36	-8.93	-6.62
Other Financing Activities	0.00	0.00	0.00	0.00	0.00	0.02	-0.02	0.00	0.00	0.00
Net Cash from Financing Activities	-13.15	-11.76	-11.08	-14.18	-10.89	-9.57	-6.63	-7.97	-9.28	-7.36
Summary
Net Change in Cash	-9.90	29.69	-3.20	-22.11	10.37	14.22	-1.54	0.55	-0.62	-6.10
Cash at Beginning of Period	34.38	4.70	7.90	30.01	19.64	5.42	6.96	6.41	7.03	13.12
Cash at End of Period	24.49	34.38	4.70	7.90	30.01	19.64	5.42	6.96	6.41	7.03
Free Cash Flow	18.58	20.01	17.86	18.04	24.64	16.23	13.74	11.71	9.50	2.35
Supplemental Disclosures
Income Taxes Paid	-	6.24	6.54	5.35	6.29	8.56	-	-	-	-

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 Cash Flow

What is Value Line's free cash flow?

Value Line generated free cash flow of $18.58M in fiscal 2026 (fiscal year ended Apr 30, 2026). That was down 7.1% from $20.01M a year earlier. Free cash flow equaled 55.6% of revenue.

Does Value Line pay dividends or buy back shares?

Yes. In fiscal 2026 Value Line returned $12.23M in dividends and $928.00K in share buybacks to shareholders, according to its cash flow statement.

What is free cash flow?

Free cash flow is operating cash flow minus capital expenditures. It is the cash a company has left for dividends, buybacks, debt repayment or acquisitions after funding its operations and investment. Full definition