# Value Line Inc. (VALU) fundamentals

Data as of 2026-09-08. NASDAQ, United States. Sector: Financial Services / Capital Markets. Price $38.61, market value $362 million.

## Valuation
- **P/E (trailing): 15.8×** (5-yr avg 18.9×, 3-yr avg 16.5×). Value Line Inc. trades at 15.8× trailing earnings, close to its own five-year average of 18.9×. The Financial Services median in the September 2026 study was 13.1×.
- **Price / sales: 10.8×**. Each dollar of revenue is priced at 10.8×, a level that requires very high margins or very fast growth to justify.
- **Price / book: 3.4×**. The shares trade at 3.4× book value; book value is a meaningful part of the valuation.
- **EV / EBITDA: 63.9×**. Enterprise value is 63.9× operating earnings before depreciation, the multiple that ignores how the company is financed; above 20× is demanding.
- **Free-cash-flow yield: 5.1%** (5-yr avg 5.2%). Free cash flow equals 5.1% of the market value, in line with its five-year average of 5.2%. Above 5% is generally attractive.
- **Earnings yield: 6.3%**. The inverse of the P/E: 6.3% of the price is earned each year.

## Profitability
- **Operating margin: 12.1%**. 12.1% of revenue is left after running the business.
- **Net margin: 64.7%**. 64.7% of each dollar of sales reaches the bottom line.
- **Return on equity: 20.0%**. 20.0% on shareholders' equity is excellent if it is not driven by leverage; sustained above 20% usually signals a competitive advantage.
- **Return on invested capital: 3.7%**. Return on all capital, debt included, is 3.7%: close to or below the cost of capital, so growth may not create value.
- **Return on assets: 14.2%**. Each dollar of assets produces 14.2% of profit; low single digits are normal for banks and insurers.

## Growth
- **Revenue growth (1 yr): -4.7%** (3-yr -5.5%/yr, 5-yr -3.7%/yr). Revenue fell 4.7% over the last year, against -3.7% a year compounded over five years: growth is slowing.
- **EPS growth (1 yr): 4.5%** (3-yr 6.4%/yr, 5-yr -1.1%/yr). Earnings per share rose 4.5%, faster than revenue, so margins expanded or the share count shrank.
- **Free-cash-flow growth (3 yr): 0.8%/yr**. Free cash flow has compounded at 0.8% a year over three years, lagging earnings: check whether profits are turning into cash.

## Financial health
- **Piotroski F-score: 5/9**. 5 of 9 checks pass: mixed.
- **Cash and short-term investments: $24 million**. Leverage ratios are shown differently for banks and insurers, whose balance sheets are built on deposits and reserves; use return on equity and the regulatory capital in the filings instead.

## Dividends
- **Dividend yield: 3.84%** ($1.32 per share, trailing). Value Line Inc. yields 3.84%, an income-level yield.
- **Payout ratio: 57%** (66% of free cash flow). 57% of earnings goes out as dividends, leaving room to keep raising it.
- **Consecutive years of increases: 6**. 6 straight years of increases.
- **Dividend growth (5 yr): 9.0%/yr** (1-yr 8.1%). The dividend has grown 9.0% a year over five years.

## Price and momentum
- **Total return (1 yr): 7.1%** (YTD 3.3%, 3-mo 19.9%). The shares are up 7.1% over twelve months including dividends.
- **From 52-week high: -6.2%** (20.7% above the low). Trading 6% below its 52-week high.
- **200-day average: above**. The price sits above its 200-day moving average, the usual definition of an uptrend.
- **RSI (14-day): 55**. An RSI of 55 is neutral.
- **Beta (1 yr): 0.23** (volatility 34%). Beta of 0.23 against the S&P 500: the shares move much less than the market.

Live score and charts: https://foliofundamentals.com/analyzer?s=VALU · Page: https://foliofundamentals.com/stocks/valu

Not investment advice.