Value Line (VALU) Financials

$37.51

$-0.59 (-1.55%)

As on 04-Sep-2026 09:30EDT

Market cap

$344 Mln

Revenue (TTM)

$33 Mln

P/E Ratio

15.9

P/B Ratio

3.2

Div. Yield

3.6 %

Annual
Quarterly

Income Statement ($ Mln)	Apr-26	Apr-25	Apr-24	Apr-23	Apr-22	Apr-21	Apr-20	Apr-19	Apr-18	Apr-17	Apr-16
Operating Revenue	33.45	35.08	37.49	39.70	40.53	40.39
Cost of Revenue	18.75	14.46	14.85	15.20	17.32	18.87
Gross Profit	14.70	20.62	22.64	24.49	23.20	21.53
Operating Expenses	10.66	14.64	13.50	13.02	12.40	13.99
Operating Profit (EBIT)	4.03	5.99	9.14	11.47	10.80	7.54
Other Income	--	--	--	1.17	1.80	5.42
Profit before Tax	29.43	27.54	25.19	23.78	30.64	30.28
Provision for Tax	7.80	6.86	6.17	5.71	6.82	7.00
Profit after Tax (Net Income)	21.63	20.69	19.02	18.07	23.82	23.28
Minority Interest	--	--	--	--	--	--
Consolidated Profit	--	--	--	18.07	23.82	23.28

Liabilities ($ Mln)	Apr-26	Apr-25	Apr-24	Apr-23	Apr-22	Apr-21	Apr-20	Apr-19	Apr-18	Apr-17	Apr-16
Shareholder's Funds	107.89	99.68	90.79	83.67	79.65	67.01
Minority Interest	--	--	--	--	--	--
Non-Current Liabilities	21.26	21.20	22.99	24.12	25.34	26.20
Current Liabilities	22.76	23.65	22.25	23.29	23.76	27.92
Total Liabilities	151.92	144.53	136.04	131.08	128.74	121.14

Assets ($ Mln)	Apr-26	Apr-25	Apr-24	Apr-23	Apr-22	Apr-21	Apr-20	Apr-19	Apr-18	Apr-17	Apr-16
Non-Current Assets	62.77	64.65	65.01	65.00	67.41	69.90
Current Assets	89.15	79.88	71.02	66.08	61.34	51.24
Total Assets	151.92	144.53	136.04	131.08	128.74	121.14
Total Debt*	2.27	3.58	4.78	6.13	7.37	10.79
Net Current Assets	66.39	56.23	48.77	42.79	37.58	23.31

Cashflow ($ Mln)	Apr-26	Apr-25	Apr-24	Apr-23	Apr-22	Apr-21	Apr-20	Apr-19	Apr-18	Apr-17	Apr-16
Cash From Operating Activities	18.58	20.24	17.93	18.18	24.65	16.41
Cash Flow from Investing Activities	-15.33	21.20	-10.05	-26.12	-3.39	7.38
Cash from Financing Activities	-13.15	-11.76	-11.08	-14.18	-10.89	-9.57
Net Cash Inflow / Outflow	--	--	--	-22.11	10.37	14.22

Financials Ratios	Apr-26	Apr-25	Apr-24	Apr-23	Apr-22	Apr-21	Apr-20	Apr-19	Apr-18	Apr-17	Apr-16
Adjusted EPS ($)	--	--	--	--	--	--
Cash EPS ($)	--	--	--	--	--	--
Adjusted Book Value ($)	--	--	--	--	--	--
Dividend per Share ($)	--	--	--	--	--	--
Cash Flow per Share ($)	--	--	--	--	--	--
Free Cash Flow per Share ($)	--	--	--	--	--	--

Profitability Ratios	Apr-26	Apr-25	Apr-24	Apr-23	Apr-22	Apr-21	Apr-20	Apr-19	Apr-18	Apr-17	Apr-16
ROCE (%)	20.27	20.81	20.52	20.44	28.91	32.54
ROE (%)	20.84	21.72	21.80	22.13	32.49	38.62
ROA (%)	14.59	14.75	14.24	13.91	19.07	20.17
EBIT Margin (%)	12.05	17.06	24.38	28.90	26.65	18.65
Net Margin (%)	64.67	58.97	50.73	44.21	56.29	50.82
Cash Profit Margin (%)	--	--	--	--	--	--

Growth Ratios	Apr-26	Apr-25	Apr-24	Apr-23	Apr-22	Apr-21	Apr-20	Apr-19	Apr-18	Apr-17	Apr-16
Revenue Growth (%)	-0.05	-0.06	-0.06	-0.02	0.00	0.00
EBIT Growth (%)	-32.65	-34.53	-20.31	6.20	43.33	-17.11
Net Profit Growth (%)	4.56	8.78	5.24	-24.15	2.33	55.79
EPS Growth (%)	--	--	--	--	--	--
Book Value Growth (%)	--	--	--	--	--	--

Valuation Ratios	Apr-26	Apr-25	Apr-24	Apr-23	Apr-22	Apr-21	Apr-20	Apr-19	Apr-18	Apr-17	Apr-16
Price / Earnings	--	--	--	--	--	--
Price / Book Value	--	--	--	--	--	--
Dividend Yield (%)	--	--	--	--	--	--
EV/EBITDA	-15.81	-10.17	-6.02	-4.36	-4.16	-3.92
Close Price ($)	35.19	40.90	36.20	45.80	2,291.45	1,068.90
High Price ($)	41.00	57.68	62.09	2,858.10	3,210.32	1,258.25
Low Price ($)	33.51	32.94	32.07	42.02	1,001.00	716.10
Market Cap ($ Cr)	--	--	--	--	--	--

Solvency Ratios	Apr-26	Apr-25	Apr-24	Apr-23	Apr-22	Apr-21	Apr-20	Apr-19	Apr-18	Apr-17	Apr-16
Debt to Equity	0.02	0.04	0.05	0.07	0.09	0.16
Short term debt to equity ratio	0.01	0.01	0.01	0.02	0.02	0.05
Current Ratio	3.92	3.38	3.19	2.84	2.58	1.83
Quick Ratio	--	--	3.24	--	--	1.81
Interest Coverage	1.96	--	--	--	600.00	0.27

Operating Efficiency Ratios	Apr-26	Apr-25	Apr-24	Apr-23	Apr-22	Apr-21	Apr-20	Apr-19	Apr-18	Apr-17	Apr-16
Debtors to sales (%)	3.09	3.90	4.05	6.42	4.14	9.87
Asset Turnover	0.23	0.25	0.28	0.31	0.32	0.35
Receivable days	13.13	15.04	19.82	19.44	25.52	40.83
Inventory Days	--	-29.31	-28.53	--	12.99	5.96
Payable days	32.40	37.37	33.12	30.96	35.75	40.02
Cash Conversion Cycle	--	-51.65	-41.83	--	2.75	6.78