Value Line (VALU) Financials

$40.60

$0.10 (0.25%)

As on 05-Oct-2026 16:00EDT

Market cap

$380 Mln

Revenue (TTM)

$33 Mln

P/E Ratio

19.2

P/B Ratio

3.3

Div. Yield

3.4 %

Annual
Quarterly

Income Statement ($ Mln)	TTM	Apr-26	Apr-25	Apr-24	Apr-23	Apr-22	Apr-21	Apr-20	Apr-19	Apr-18	Apr-17
Operating Revenue	32.89	33.45	35.08	37.49	39.70	40.53
Cost of Revenue	20.09	18.75	14.46	14.85	15.20	17.32
Gross Profit	12.80	14.70	20.62	22.64	24.49	23.20
Operating Expenses	9.24	10.66	14.64	13.50	13.02	12.40
Operating Profit (EBIT)	3.56	4.03	5.99	9.14	11.47	10.80
Other Income	--	--	--	--	1.17	1.80
Profit before Tax	27.17	29.43	27.54	25.19	23.78	30.64
Provision for Tax	7.35	7.80	6.86	6.17	5.71	6.82
Profit after Tax (Net Income)	19.83	21.63	20.69	19.02	18.07	23.82
Minority Interest	--	--	--	--	--	--
Consolidated Profit	--	--	--	--	18.07	23.82

Liabilities ($ Mln)	TTM	Apr-26	Apr-25	Apr-24	Apr-23	Apr-22	Apr-21	Apr-20	Apr-19	Apr-18	Apr-17
Shareholder's Funds	109.17	107.89	99.68	90.79	83.67	79.65
Minority Interest	--	--	--	--	--	--
Non-Current Liabilities	21.37	21.26	21.20	22.99	24.12	25.34
Current Liabilities	22.14	22.76	23.65	22.25	23.29	23.76
Total Liabilities	174.80	151.92	144.53	136.04	131.08	128.74

Assets ($ Mln)	TTM	Apr-26	Apr-25	Apr-24	Apr-23	Apr-22	Apr-21	Apr-20	Apr-19	Apr-18	Apr-17
Non-Current Assets	62.21	62.77	64.65	65.01	65.00	67.41
Current Assets	90.46	89.15	79.88	71.02	66.08	61.34
Total Assets	174.80	151.92	144.53	136.04	131.08	128.74
Total Debt*	1.93	2.27	3.58	4.78	6.13	7.37
Net Current Assets	68.33	66.39	56.23	48.77	42.79	37.58

Cashflow ($ Mln)	TTM	Apr-26	Apr-25	Apr-24	Apr-23	Apr-22	Apr-21	Apr-20	Apr-19	Apr-18	Apr-17
Cash From Operating Activities	--	18.58	20.24	17.93	18.18	24.65
Cash Flow from Investing Activities	--	-15.33	21.20	-10.05	-26.12	-3.39
Cash from Financing Activities	--	-13.15	-11.76	-11.08	-14.18	-10.89
Net Cash Inflow / Outflow	--	--	--	--	-22.11	10.37

Financials Ratios	TTM	Apr-26	Apr-25	Apr-24	Apr-23	Apr-22	Apr-21	Apr-20	Apr-19	Apr-18	Apr-17
Adjusted EPS ($)	--	--	--	--	--	--
Cash EPS ($)	--	--	--	--	--	--
Adjusted Book Value ($)	--	--	--	--	--	--
Dividend per Share ($)	--	--	--	--	--	--
Cash Flow per Share ($)	--	--	--	--	--	--
Free Cash Flow per Share ($)	--	--	--	--	--	--

Profitability Ratios	TTM	Apr-26	Apr-25	Apr-24	Apr-23	Apr-22	Apr-21	Apr-20	Apr-19	Apr-18	Apr-17
ROCE (%)	--	20.27	20.81	20.52	20.44	28.91
ROE (%)	18.28	20.84	21.72	21.80	22.13	32.49
ROA (%)	11.44	14.59	14.75	14.24	13.91	19.07
EBIT Margin (%)	10.83	12.05	17.06	24.38	28.90	26.65
Net Margin (%)	60.27	64.67	58.97	50.73	44.21	56.29
Cash Profit Margin (%)	0.00	--	--	--	--	--

Growth Ratios	TTM	Apr-26	Apr-25	Apr-24	Apr-23	Apr-22	Apr-21	Apr-20	Apr-19	Apr-18	Apr-17
Revenue Growth (%)	-5.49	-0.05	-0.06	-0.06	-0.02	0.00
EBIT Growth (%)	-36.78	-32.65	-34.53	-20.31	6.20	43.33
Net Profit Growth (%)	-5.49	4.56	8.78	5.24	-24.15	2.33
EPS Growth (%)	--	--	--	--	--	--
Book Value Growth (%)	--	--	--	--	--	--

Valuation Ratios	TTM	Apr-26	Apr-25	Apr-24	Apr-23	Apr-22	Apr-21	Apr-20	Apr-19	Apr-18	Apr-17
Price / Earnings	19.19	--	--	--	--	--
Price / Book Value	3.28	--	--	--	--	--
Dividend Yield (%)	3.44	--	--	--	--	--
EV/EBITDA	56.03	-15.81	-10.17	-6.02	-4.36	-4.16
Close Price ($)	34.19	35.19	40.90	36.20	45.80	2,291.45
High Price ($)	41.18	41.00	57.68	62.09	2,858.10	3,210.32
Low Price ($)	32.00	33.51	32.94	32.07	42.02	1,001.00
Market Cap ($ Cr)	379.97	--	--	--	--	--

Solvency Ratios	TTM	Apr-26	Apr-25	Apr-24	Apr-23	Apr-22	Apr-21	Apr-20	Apr-19	Apr-18	Apr-17
Debt to Equity	--	0.02	0.04	0.05	0.07	0.09
Short term debt to equity ratio	0.01	0.01	0.01	0.01	0.02	0.02
Current Ratio	4.09	3.92	3.38	3.19	2.84	2.58
Quick Ratio	4.09	--	--	3.24	--	--
Interest Coverage	--	1.96	--	--	--	600.00

Operating Efficiency Ratios	TTM	Apr-26	Apr-25	Apr-24	Apr-23	Apr-22	Apr-21	Apr-20	Apr-19	Apr-18	Apr-17
Debtors to sales (%)	3.32	3.09	3.90	4.05	6.42	4.14
Asset Turnover	0.19	0.23	0.25	0.28	0.31	0.32
Receivable days	--	13.13	15.04	19.82	19.44	25.52
Inventory Days	--	--	-29.31	-28.53	--	12.99
Payable days	--	32.40	37.37	33.12	30.96	35.75
Cash Conversion Cycle	--	--	-51.65	-41.83	--	2.75

*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.