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For the quarter ending 2026-01-31, VALU has $150,956K in assets. $43,197K in debts. $46,463K in cash and cash equivalents.

Balance Sheets Overview

Current Ratio
407.33%
Quick Ratio
407.33%
Cash Ratio
217.29%
Debt to Asset Ratio
28.62%
Unit: Thousand (K) dollars
Assets Breakdown
    • Investment in eam trust
    • Cash and cash equivalents (inclu...
    • Equity securities
    • Others
Liabilities Breakdown
    • Retained earnings
    • Total long term liabilities
    • Total current liabilities
    • Others

Balance Sheets
2026-01-31
2025-10-31
2025-07-31
Cash and cash equivalents (including short term investments of 45,995 and 33,615, respectively)
46,463 43,606 33,708
Equity securities
25,541 23,326 22,126
Available-for-sale fixed income securities
12,546 14,495 25,362
Accounts receivable, net of allowance for credit losses of 12 and 16, respectively
1,088 1,161 1,287
Prepaid and refundable income taxes
703 146 42
Prepaid expenses and other current assets
758 690 946
Total current assets
87,099 83,424 83,471
Investment in eam trust
60,985 61,318 61,220
Restricted money market investments
305 305 305
Property and equipment, net
2,552 2,863 3,171
Capitalized software and other intangible assets, net
15 26 36
Total long term assets
63,857 64,512 64,732
Total assets
150,956 147,936 148,203
Accounts payable and accrued liabilities
1,222 783 991
Accrued salaries
942 1,017 1,009
Dividends payable
3,051 3,058 3,058
Accrued taxes on income
145 505 1,808
Operating lease obligation-short term
1,381 1,354 1,304
Unearned revenue
14,642 14,177 15,553
Total current liabilities
21,383 20,894 23,723
Unearned revenue
6,385 6,152 6,003
Operating lease obligation-long term
1,231 1,587 1,959
Deferred income taxes
14,198 13,814 13,482
Total long term liabilities
21,814 21,553 21,444
Total liabilities
43,197 42,447 45,167
Common stock, 0.10 par value authorized 30,000,000 shares issued 10,000,000 shares
1,000 1,000 1,000
Additional paid-in capital
991 991 991
Retained earnings
122,285 119,426 116,802
Treasury stock, at cost (612,110 shares and 588,997 shares, respectively)
16,513 15,866 15,706
Accumulated other comprehensive income, net of tax
-4 -62 -51
Total shareholders' equity
107,759 105,489 103,036
Total liabilities and shareholders' equity
150,956 147,936 148,203
Unit: Thousand (K) dollars (except for numbers of shares and EPS). Numbers labeled with * are estimated quarterly values.

Time Plot

Show the time plot by selecting a row from the table.

Balance Sheets

Cash and cashequivalents (including...$46,463K Equity securities$25,541K Available-for-sale fixed incomesecurities$12,546K Accounts receivable, netof allowance for...$1,088K Prepaid expenses andother current assets$758K Prepaid and refundableincome taxes$703K Investment in eam trust$60,985K Property and equipment,net$2,552K Restricted money marketinvestments$305K Capitalized software andother intangible...$15K Total current assets$87,099K Total long term assets$63,857K Total assets$150,956K Total liabilities andshareholders' equity$150,956K Total shareholders'equity$107,759K Total liabilities$43,197K Treasury stock, at cost(612,110 shares and...$16,513K Accumulated othercomprehensive income, net of...-$4K Retained earnings$122,285K Total long termliabilities$21,814K Total currentliabilities$21,383K Common stock, 0.10 parvalue authorized...$1,000K Additional paid-in capital$991K Deferred income taxes$14,198K Unearned revenue$6,385K Operating leaseobligation-long term$1,231K Unearned revenue$14,642K Dividends payable$3,051K Operating leaseobligation-short term$1,381K Accounts payable andaccrued liabilities$1,222K Accrued salaries$942K Accrued taxes on income$145K

VALUE LINE INC (VALU)

VALUE LINE INC (VALU)