Value Line (VALU) AI Stock Analysis

• Market Cap: $340.29M
• Dividend Yield: 3.31%
• Average Volume (3M): 2.85K
• Price to Earnings (P/E): 15.2
• Beta (1Y): 0.42
• Revenue Growth: -3.75%
• EPS Growth: -4.34%
• Country: US
• Employees: 122
• Sector: Financial
• Sector Strength: 70
• Industry: Financial - Data & Stock Exchanges
• EPS (TTM): N/A
• Shares Outstanding: 9,389,873
• 10 Day Avg. Volume: 2,932
• 30 Day Avg. Volume: 2,851
• PEG Ratio: 2.09
• Price to Book (P/B): 3.86
• Price to Sales (P/S): 10.98
• P/FCF Ratio: 19.25
• Enterprise Value/Market Cap: 0.88
• Enterprise Value/Revenue: 8.81
• Enterprise Value/Gross Profit: 16.58
• Enterprise Value/Ebitda: 51.33
• 1Y Price Target: N/A
• Price Target Upside: N/A
• Rating Consensus: N/A
• Number of Analyst Covering: 0
• EPS Forecast (FY): N/A
• Revenue Forecast (FY): N/A

• Rating: 73 Outperform
• Price Target: $40.00 ▲(7.35% Upside)
• Action: Reiterated Date: 03/17/26
• Date: Action: Reiterated 03/17/26

The score is primarily supported by strong financial quality (high profitability, solid cash generation, and low leverage). Offsetting this are weak technicals (below key moving averages with negative MACD) and the fundamental risk of continued revenue declines/margin compression, while valuation and dividend yield provide a meaningful cushion.

Positive Factors

High Profitability

Sustained high net margins indicate the business converts revenue to earnings efficiently. This durable profitability supports internal investment, dividend capacity and resilience versus revenue swings, giving management time to invest in product and distribution without immediate funding pressure.

Conservative Balance Sheet

Very low leverage and improving debt metrics materially reduce financial risk and preserve strategic optionality. This structural conservatism allows the company to fund initiatives, absorb subscription churn or gradual digital transition costs, and maintain stake-holder distributions over cycles.

Recurring Revenue & Cash Generation

A subscription-based model plus robust free cash flow provides steady, predictable cash inflows that support reinvestment and shareholder returns. Durable FCF that tracks earnings helps the company weather revenue variability and finance digital product development without heavy external financing.

Negative Factors

Multi-year Revenue Decline

A sustained, multi-year revenue decline undermines operating leverage and long-term growth prospects. For a subscription publisher, shrinking top line signals retention or relevance issues, forcing higher customer acquisition spend or product reinvestment to stabilize recurring revenue over the medium term.

Margin Compression

Persistent compression in operating margins reduces the cushion provided by strong net margins and limits free cash flow upside. If higher marketing/distribution or product transition costs persist without revenue gains, margin pressure will be structural and constrain capital allocation flexibility.

Balance-sheet & Cash Conversion Risks

A notable TTM drop in total assets and uneven FCF growth raise questions about recent asset moves or one-time adjustments and the stability of cash conversion. These structural signs warrant monitoring because they can signal non-recurring hits or weaker liquidity if revenue declines continue.

Value Line Business Overview & Revenue Model

Company Description

Value Line, Inc., together with its subsidiaries, produces and sells investment periodicals and related publications primarily in the United States. Its investment periodicals and related publications cover a range of investments, including stocks, mutual funds, exchange traded funds (ETFs), and options. The company's research services include The Value Line Investment Survey, The Value Line Investment Survey - Small and Mid-Cap, The Value Line 600, and The Value Line Fund Advisor Plus that provide statistical and text coverage of various investment securities, with an emphasis placed on its proprietary research, analysis, and statistical ranks. It also provides niche newsletters comprising Value Line Select, Value Line Select: Dividend Income & Growth, Value Line Select: ETFs, The Value Line Special Situations Service, The Value Line Climate Change Investing Service, and The Value Line Information You Should Know Wealth Newsletter that offer information on a less comprehensive basis for securities that are of particular interest to subscribers; digital versions of its products through its Website, www.valueline.com; The Value Line Research Center online platform; and investment analysis software, such as The Value Line Investment Analyzer, which includes data sorting and filtering tools. In addition, the company offers current and historical financial databases comprising DataFile, estimates and projections, and mutual funds; and copyright products, which include unit investment trusts, variable annuities, managed accounts, and EFTs. Further, it places advertising on behalf of the company's publications; and provides subscription fulfillment and subscriber relation services. The company serves individual and professional investors, as well as institutions, including municipal and university libraries, and investment firms. Value Line, Inc. was founded in 1931 and is headquartered in New York, New York. Value Line, Inc. is a subsidiary of Arnold Bernhard & Co, Inc.

How the Company Makes Money

Value Line primarily makes money by selling subscriptions to its investment research products. Revenue is generated from recurring subscription fees paid by individual investors, libraries, and institutional customers for access to Value Line’s research content (e.g., equity reports, rankings/ratings, and related market data) delivered via print and/or digital channels. The company also earns revenue from licensing or distribution arrangements for its research content where third parties (such as information aggregators or other platforms) provide access to Value Line materials under contract; specific partners and contract terms are null.

Value Line Financial Statement Overview

Summary

High-quality fundamentals: strong profitability and robust free cash flow with very low leverage. The main drag is a weak growth profile (multi-year revenue decline and TTM decline) and some margin compression, which can cap future earnings power. KPI note: payroll tightening supports margins, but higher marketing/distribution spend needs to translate into revenue to avoid margin pressure.

Income Statement

Profitability is strong, with very high net margins across the period and solid gross profitability, and TTM (Trailing-Twelve-Months) net margin remains elevated. However, the growth profile is the key drawback: revenue has been declining for several years and is down again in TTM (Trailing-Twelve-Months), and operating profitability has compressed from earlier peaks (lower EBIT/EBITDA margins versus prior years).

Balance Sheet

The balance sheet is conservatively positioned with very low leverage (debt-to-equity remains low and has improved versus earlier years), which reduces financial risk. Returns on equity are consistently healthy, indicating the company has remained effective at generating profits relative to shareholder capital. A watch item is the sharp drop in total assets in the TTM (Trailing-Twelve-Months) snapshot versus the last annual report, which suggests a meaningful balance-sheet change that warrants monitoring.

Cash Flow

Cash generation is a clear strength: free cash flow closely tracks net income and remains robust in TTM (Trailing-Twelve-Months). That said, free cash flow growth has been uneven (including declines in some periods and a decline in TTM (Trailing-Twelve-Months)), and in several annual periods operating cash flow covered net income by less than 1x, pointing to some variability in cash conversion.

Breakdown	TTM	Apr 2025	Apr 2024	Apr 2023	Apr 2022	Apr 2021
Income Statement
Total Revenue	33.83M	35.08M	37.49M	39.70M	40.52M	40.39M
Gross Profit	17.97M	20.62M	22.64M	24.49M	23.20M	21.53M
EBITDA	5.80M	7.26M	10.55M	12.82M	12.14M	8.83M
Net Income	22.00M	20.69M	19.02M	18.07M	23.82M	23.28M
Balance Sheet
Total Assets	63.86M	144.53M	136.03M	131.08M	128.74M	121.14M
Cash, Cash Equivalents and Short-Term Investments	59.01M	77.39M	68.34M	62.06M	57.83M	45.35M
Total Debt	2.61M	3.58M	4.78M	6.13M	7.37M	10.79M
Total Liabilities	21.81M	44.85M	45.24M	47.40M	49.10M	54.12M
Stockholders Equity	107.76M	99.68M	90.79M	83.67M	79.64M	67.01M
Cash Flow
Free Cash Flow	19.34M	20.01M	17.86M	18.04M	24.64M	16.23M
Operating Cash Flow	19.34M	20.24M	17.93M	18.18M	24.65M	16.41M
Investing Cash Flow	13.35M	21.20M	-10.05M	-26.12M	-3.39M	7.38M
Financing Cash Flow	-13.04M	-11.76M	-11.08M	-14.18M	-10.89M	-9.57M

Value Line Technical Analysis

• Technical Analysis Sentiment: Negative
• Last Price: 37.26
• 50DMA: Negative
• 100DMA: Negative
• 200DMA: Negative
• MACD: Negative
• RSI: Neutral
• STOCH: Neutral

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For VALU, the sentiment is Negative. The current price of 37.26 is above the 20-day moving average (MA) of 36.68, above the 50-day MA of 36.96, and below the 200-day MA of 37.36, indicating a bearish trend. The MACD of -0.12 indicates Negative momentum. The RSI at 45.26 is Neutral, neither overbought nor oversold. The STOCH value of 73.50 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Negative sentiment for VALU.

Value Line Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
MSCI	76 Outperform	$40.41B	36.82	-74.96%	1.24%	9.02%	3.45%
FDS	75 Outperform	$7.70B	16.99	28.00%	1.49%	5.88%	12.18%
VALU	73 Outperform	$340.29M	15.17	20.88%	3.31%	-3.75%	-4.34%
MCO	71 Outperform	$76.72B	37.25	62.81%	0.73%	8.77%	13.62%
Sector *	68 Neutral	$18.00B	11.42	9.92%	3.81%	9.73%	1.22%
SPGI	67 Neutral	$127.47B	35.63	13.62%	0.73%	9.04%	21.35%
MORN	64 Neutral	$7.23B	24.33	25.12%	0.84%	7.76%	15.92%

Value Line Corporate Events

Value Line appoints Dr. Swistel to board, audit committee

On December 6, 2025, long-serving Value Line, Inc. director Alfred R. Fiore, who had been on the company’s board since 2010, passed away. On January 16, 2026, the board appointed Dr. Alexander J. Swistel, a retired associate professor at Weill Cornell Medical College with degrees from Harvard University and Brown University School of Medicine, to fill a board seat and serve on the Audit Committee, with standard annual compensation of $40,000; the company emphasized that his selection involved no special arrangements, family relationships, or related-party transactions, underscoring governance independence and continuity in its audit oversight.

The most recent analyst rating on (VALU) stock is a Buy with a $44.00 price target. To see the full list of analyst forecasts on Value Line stock, see the VALU Stock Forecast page.