VALUE LINE INC (VALU) FY2026 10-K Annual Report

Filed: Jul 29, 2026
Financials
Investment AdviceSEC EDGAR

VALUE LINE INC (VALU) 10-K annual report for fiscal year 2026, filed with SEC EDGAR on Jul 29, 2026. This page provides AI-powered analysis including business overview, management discussion & analysis (MD&A), risk factors, and key financial data such as revenue, net income, gross margin, operating margin, and return on equity (ROE) extracted from XBRL.

VALUE LINE INC FY2026 10-K Analysis

Business Overview

  • Core business: Investment periodicals, proprietary research, copyrights licensing, digital platforms for stocks, ETFs, mutual funds, options
  • New emphasis: Expansion of monthly digital newsletters including The Value Line Climate Change Investing Service (since April 2021) and The Value Line M&A Service (since Sept 2020)
  • Strategic shift: Outsourcing print publication distribution after April 30, 2024, reducing in-house logistical operations
  • Notable metric: Total assets managed by EAM $3.72B at April 30, 2026, down 20.4% from $4.68B prior year
  • Unusual fact: Value Line holds a 50% non-voting profits interest in EAM with no control over its management, a unique profit-sharing arrangement

Management Discussion & Analysis

  • Revenue $33.4M, down 4.7% YoY from $35.1M in 2025; Publishing segment sole reportable segment with $23.9M in periodicals, down 3.3%
  • Net income $21.6M, up 4.6% YoY from $20.7M; operating income $4.0M, down 32.6% YoY from $6.0M; operating margin ~12.1% vs ~17.1%
  • Best performing segment: EAM non-voting revenues and profits $19.0M, up 3.6%; worst: Publishing revenue down 3.3% with print revenue down 3.8%
  • Cash flow: operating inflows $18.6M; investing outflows $15.3M driven by investment in short-term govt securities; financing outflows $13.2M including $12.2M dividends and $0.9M share repurchases
  • Management outlook: AI-driven economic growth supports earnings; inflation and potential Fed rate hikes pose risks; cautious on market volatility, equity valuations remain supported

Risk Factors

  • Regulatory risk: Compliance under Investment Company Act of 1940 and SEC/FINRA oversight with potential sanctions impacting EAM, ES, and Value Line Funds
  • Geopolitical/macroeconomic risk: Market declines or recession reducing EAM’s assets under management, thereby lowering fee income and cash flow from EAM
  • Operational/supply chain risk: Future pandemic outbreaks disrupting printing, distribution, and supply operations critical to the print publishing business
  • Competitive risk: Intense competition from larger investment management firms and low-cost internet information providers affecting EAM and publishing businesses
  • Financial/structural risk: Controlling stockholder AB&Co. owns 91.98% voting stock, exercising full voting control including election/removal of all directors

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