Value line inc (VALU)
Balance Sheet / Quarterly
Jan'20Oct'19Jul'19Apr'19Jan'19Oct'18Jul'18Apr'18Jan'18Oct'17Jul'17Apr'17Jan'17Oct'16Jul'16Apr'16Jan'16Oct'15Jul'15Apr'15Jan'15Jul'14Apr'14Jan'14Oct'13Jul'13Apr'13Jan'13Oct'12Jul'12Apr'12Jan'12Oct'11Jul'11Apr'11
Current Assets:
Cash and cash equivalents (including short term investments of $2,739 and $5,617, respectively)

3,555

4,631

3,718

6,493

4,364

4,585

4,992

5,941

4,218

4,360

6,309

6,557

6,528

6,737

21,395

13,122

10,351

11,583

6,223

5,874

6,651

6,912

5,788

4,808

3,895

4,021

6,840

8,743

8,223

9,781

12,042

12,538

9,862

7,186

6,802

Securities available-for-sale

25,845

21,690

22,585

21,828

19,269

19,060

18,870

17,844

18,404

17,964

17,710

16,576

14,945

14,509

3,875

3,637

4,550

2,503

9,627

9,632

9,200

9,095

9,226

9,160

7,966

7,903

6,682

5,152

5,123

4,226

3,881

3,076

4,033

9,596

12,674

Accounts receivable, net of allowance for doubtful accounts of $22 and $22, respectively

5,165

4,320

3,750

1,504

3,002

1,132

1,075

1,049

2,803

1,081

1,043

1,018

2,022

1,734

1,482

1,254

1,349

1,171

1,375

1,409

1,290

731

1,206

1,435

1,487

1,175

1,278

1,211

1,021

1,253

902

713

1,049

1,298

1,599

Prepaid and refundable income taxes

96

54

-

254

226

51

20

457

606

71

70

72

65

58

51

126

117

103

113

114

-

-

175

-

-

-

-

-

-

-

-

-

-

-

-

Prepaid and refundable income taxes

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

94

100

-

-

-

-

-

-

-

-

-

-

-

-

-

Receivables from affiliates

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

2

-

-

-

40

-

-

-

1

38

Receivable from affiliates

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

0

-

-

Prepaid and refundable income taxes

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

0

-

163

779

-

514

217

59

Prepaid expenses and other current assets

1,041

1,064

1,258

1,335

1,175

1,113

1,220

1,270

1,161

1,213

1,292

1,567

1,653

1,445

1,512

1,381

1,181

1,260

1,283

1,460

1,298

1,452

1,507

1,280

1,237

1,666

1,646

1,004

938

959

1,071

984

896

992

1,028

Deferred income taxes

-

-

-

-

-

-

-

-

-

-

-

-

344

232

96

432

375

360

404

356

279

384

364

463

457

238

227

320

285

221

442

378

629

1,806

3,022

Total current assets

35,702

31,759

31,311

31,414

28,036

25,941

26,177

26,561

27,192

24,689

26,424

25,790

25,557

24,715

28,411

19,952

17,923

16,980

19,025

18,845

18,812

18,674

18,266

17,146

15,042

15,005

16,673

16,430

15,590

16,643

19,117

17,689

16,983

21,096

25,222

Long term assets:
Investment in EAM Trust

59,612

59,186

58,971

58,625

58,358

58,451

58,331

58,233

58,350

58,588

58,454

58,223

58,197

58,167

58,123

57,942

58,079

58,071

58,154

58,048

58,066

57,985

57,850

57,900

57,761

57,660

57,511

57,465

57,354

57,306

56,331

-

-

-

56,367

Restricted money market investment

469

469

469

469

469

469

469

469

469

469

469

469

469

469

-

0

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Investment in EAM Trust

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

56,312

56,282

56,226

-

Property and equipment, net

9,798

10,092

10,383

1,146

1,197

1,255

1,312

1,371

1,433

1,503

1,407

1,239

898

656

623

3,621

3,509

3,549

3,615

3,690

3,741

3,864

3,863

3,863

3,937

3,999

3,930

3,765

3,754

3,801

3,854

3,907

3,977

4,019

4,084

Capitalized software and other intangible assets, net

83

99

115

134

145

127

110

154

392

678

838

1,003

1,845

2,731

3,890

4,992

6,190

6,480

6,721

6,838

7,015

6,891

6,896

6,791

6,618

6,411

6,227

5,674

5,289

5,177

5,067

-

-

-

2,130

Capitalized software and other intangible assets, net

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

4,931

4,167

3,621

-

Total long term assets

69,962

69,846

69,938

60,374

60,169

60,302

60,222

60,227

60,644

61,238

61,168

60,934

61,409

62,023

62,636

66,555

67,778

68,100

68,490

68,576

68,822

68,740

68,609

68,554

68,316

68,070

67,668

66,904

66,397

66,284

65,252

65,150

64,426

63,866

62,581

Total assets

105,664

101,605

101,249

91,788

88,205

86,243

86,399

86,788

87,836

85,927

87,592

86,724

86,966

86,738

91,047

86,507

85,701

85,080

87,515

87,421

87,634

87,414

86,875

85,700

83,358

83,075

84,341

83,334

81,987

82,927

84,369

82,839

81,409

84,962

87,803

Current Liabilities:
Accounts payable and accrued liabilities

1,750

1,518

1,466

2,068

1,523

1,358

1,220

1,926

1,270

938

866

1,257

1,754

1,481

1,905

2,669

2,044

1,625

1,689

1,787

2,122

2,054

2,429

2,289

1,884

1,946

2,460

2,138

2,088

2,156

2,948

2,222

2,657

3,391

4,266

Accrued salaries

1,047

1,087

1,136

1,211

1,080

1,120

1,293

1,387

1,380

1,337

1,379

1,285

1,053

1,146

1,136

1,066

954

1,071

1,212

1,219

1,151

1,363

1,349

1,092

1,020

1,154

1,200

992

1,026

1,024

1,108

910

930

781

913

Dividends payable

1,928

1,931

1,932

1,933

1,839

1,841

1,841

1,841

3,686

1,747

1,748

1,748

1,651

1,652

1,653

1,659

1,563

1,564

1,568

1,472

1,472

1,472

1,472

1,474

1,476

1,478

1,481

1,482

1,484

1,485

1,484

1,484

1,980

1,993

1,995

Accrued taxes on income

-

-

1,141

180

-

-

328

-

22

72

1,107

112

650

1,832

3,617

388

255

71

1,269

226

624

1,323

316

983

936

270

180

631

486

-

96

211

0

336

336

Operating lease obligation

925

925

925

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Unearned revenue

18,216

18,040

18,593

20,008

18,887

18,325

-

19,717

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Reserve for settlement expenses

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

252

256

266

-

301

480

1,384

1,464

Unearned revenue

-

-

-

-

-

-

18,878

-

18,361

18,531

19,257

20,188

18,947

18,762

19,316

20,516

19,390

19,305

20,340

21,510

19,942

20,663

21,490

20,961

20,371

21,176

22,073

21,001

19,697

20,536

21,548

20,800

20,003

21,103

22,442

Total current liabilities

23,866

23,501

25,193

25,400

23,329

22,644

23,560

24,871

24,719

22,625

24,357

24,590

24,055

24,873

27,627

26,298

24,206

23,636

26,078

26,214

25,311

26,875

27,056

26,799

25,687

26,024

27,394

26,496

25,037

25,467

27,184

25,928

26,050

28,988

31,416

Long term liabilities:
Unearned revenue

5,480

4,709

4,901

5,475

5,012

4,876

5,251

5,808

5,751

5,180

5,588

5,471

5,292

4,035

4,283

4,926

4,943

4,742

4,732

4,537

4,910

4,073

3,634

3,038

2,494

2,251

2,636

3,032

3,414

4,056

4,447

4,939

4,192

4,296

4,559

Operating lease obligation

8,719

8,942

9,157

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Deferred charges

-

-

-

765

787

809

831

854

876

898

691

432

-

-

-

0

17

67

117

167

217

317

367

417

222

-

-

-

-

-

-

-

-

-

-

Deferred income taxes

13,253

-

-

12,624

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Deferred income taxes

-

12,922

12,722

-

12,186

11,514

11,573

11,714

11,972

18,471

18,583

18,377

19,224

19,519

20,213

20,683

21,528

21,790

21,856

22,064

22,223

22,414

22,520

22,359

22,172

22,077

21,326

20,949

20,846

20,772

20,424

19,273

18,870

18,548

18,574

Total long term liabilities

27,452

26,573

26,780

18,864

17,985

17,199

17,655

18,376

18,599

24,549

24,862

24,280

24,516

23,554

24,496

25,609

26,488

26,599

26,705

26,768

27,350

26,804

26,521

25,814

24,888

24,328

23,962

23,981

24,260

24,828

24,871

24,212

23,062

22,844

23,133

Total liabilities

51,318

50,074

51,973

44,264

41,314

39,843

41,215

43,247

43,318

47,174

49,219

48,870

48,571

48,427

52,123

51,907

50,694

50,235

52,783

52,982

52,661

53,679

53,577

52,613

50,575

50,352

51,356

50,477

49,297

50,295

52,055

50,140

-

-

54,549

Shareholders' Equity:
Common stock, $0.10 par value; authorized 30,000,000 shares; issued 10,000,000 shares

1,000

1,000

1,000

1,000

1,000

1,000

1,000

1,000

1,000

1,000

1,000

1,000

1,000

1,000

1,000

1,000

1,000

1,000

1,000

1,000

1,000

1,000

1,000

1,000

1,000

1,000

1,000

1,000

1,000

1,000

1,000

1,000

1,000

1,000

1,000

Additional paid-in capital

991

991

991

991

991

991

991

991

991

991

991

991

991

991

991

991

991

991

991

991

991

991

991

991

991

991

991

991

991

991

991

991

991

991

991

Retained earnings

55,660

52,636

50,356

48,598

48,238

47,626

46,165

44,902

45,288

39,978

39,653

39,186

39,850

40,056

40,229

35,524

35,917

35,567

35,138

34,587

34,962

33,747

33,183

32,974

32,422

32,282

32,315

32,272

32,007

31,919

31,628

32,022

31,662

31,727

31,644

Treasury stock, at cost (360,455 and 336,439 shares, respectively)

5,315

5,136

4,835

4,743

4,466

4,181

4,181

4,135

3,972

3,931

3,821

3,781

3,721

3,721

3,575

3,040

2,853

2,792

2,410

2,244

2,193

2,164

2,122

2,081

1,921

1,798

1,572

1,537

1,420

1,390

1,390

1,390

1,390

602

444

Accumulated other comprehensive income, net of tax

2,010

2,040

1,764

1,678

1,128

964

1,209

783

1,211

715

550

458

275

-15

279

125

-48

79

13

105

213

161

246

203

291

248

251

131

112

112

85

76

34

14

63

Total shareholders' equity

54,346

51,531

49,276

47,524

46,891

46,400

45,184

43,541

44,518

38,753

38,373

37,854

38,395

38,311

38,924

34,600

35,007

34,845

34,732

34,439

34,973

33,735

33,298

33,087

32,783

32,723

32,985

32,857

32,690

32,632

32,314

32,699

32,297

-

33,254

Total shareholders' equity

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

33,130

-

Total liabilities and shareholders' equity

105,664

101,605

101,249

91,788

88,205

86,243

86,399

86,788

87,836

85,927

87,592

86,724

86,966

86,738

91,047

86,507

85,701

85,080

87,515

87,421

87,634

87,414

86,875

85,700

83,358

83,075

84,341

83,334

81,987

82,927

84,369

82,839

81,409

84,962

87,803