Value Line VALU

$ 44.07 1.73%

Quarterly report 2026-Q4
added 09-14-2026

Value Line Financial Ratios 2026-2009 | VALU

Brief overview of Value Line's multiples and efficiency

Ratios are assessed across five available annual reports in the 2021–2025 interval.

Key multiples at the end of the period are P/E 17.54x (median 24.65x), P/B 3.64x (median 6.1x), P/CF 17.92x (median 28.1x). Valuation is roughly 36.2% below five-year reference levels. The discount may reflect opportunity or higher perceived risk.

The inverse P/E implies an earnings yield of 5.7%. This is not a dividend yield, but current earnings relative to market price.

End-period return metrics are ROE 20.8%, ROA 14.3%, ROCE 5%. Current resource returns are convincing and help explain a higher market valuation.

On PEG (1.45x), the market prices growth without an obvious discount or excessive premium.

For financial institutions, P/B, ROE and ROA are particularly relevant, while EV/EBITDA and ordinary liquidity ratios have limited comparability.

Overall picture

Value Line combines solid capital returns with a discount to its own history. The main question is whether earnings and growth are sustainable.

Annual Financial Ratios Value Line

	2026	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009
P/E	14.5	17.5	24.6	28.3	36.5	24.3	19.4	21.2	13.3	16.2	22.6	18.3	21.6	13.5	17.4	3.7	-8.0	-
P/S	9.4	10.3	12.5	12.9	21.4	14.0	7.2	6.5	5.5	4.9	4.8	3.8	4.0	2.5	3.3	2.9	-	-
EPS	2.3	2.2	2.0	1.9	2.5	2.4	1.6	1.2	1.5	1.1	0.8	0.7	0.7	0.7	0.7	3.8	-2.3	-
EV (Enterprise Value)	333 M	374 M	510 M	551 M	888 M	601 M	341 M	274 M	233 M	210 M	204 M	181 M	194 M	134 M	161 M	188 M	170 M	-42.9 M
EBITDA per Share	0.57	0.77	1.12	1.36	1.27	0.92	0.97	0.597	0.381	0.407	0.582	0.521	0.466	0.574	0.611	1.29	-3.15	-
EV/EBITDA	62.5	51.5	48.3	43.0	73.2	67.0	29.1	39.7	51.3	40.7	26.6	25.0	30.6	14.5	19.7	10.8	-5.4	-
PEG	-2.43	-9.83	1.45	0.89	1.25	1.57	1.03	-0.87	0.32	0.38	16.74	2.53	7.23	-3.14	-0.21	0.01	-	-
P/B	2.9	3.6	5.2	6.1	10.9	8.4	5.4	5.0	4.5	4.4	4.8	3.9	4.4	2.7	3.7	4.2	-	-
P/CF	16.8	17.9	26.1	28.1	35.2	34.5	21.1	20.2	295.2	-31.3	3926.6	-117.5	182.6	-55.0	-114.5	16.0	-21.6	-
ROE %	20.05	20.75	20.94	21.59	29.91	34.74	27.91	23.46	33.85	27.39	21.07	21.17	20.33	20.07	21.43	113.62	-108.11	-
ROA %	14.24	14.31	13.98	13.79	18.50	19.22	13.62	12.15	16.98	11.91	8.43	8.34	7.79	7.85	8.21	43.03	-	-
ROCE %	3.12	4.95	8.03	10.64	10.29	8.08	10.96	8.15	4.15	-1.06	3.12	3.92	4.18	7.23	9.33	21.81	-150.08	-
Current Ratio	3.5	3.2	3.0	2.8	2.6	2.2	2.0	1.2	1.1	1.1	0.8	0.7	0.7	0.6	0.7	0.8	-	-
DSO	12.9	13.7	16.7	17.5	25.5	38.1	26.9	15.1	10.7	10.7	13.2	14.5	12.1	13.0	9.0	16.1	-	-
DPO	-	-	-	-	-	-	-	32.8	28.9	17.3	39.9	28.3	39.0	43.3	199.4	330.0	-	-
Operating Cycle	12.9	13.7	16.7	17.5	25.5	38.1	26.9	15.1	10.7	10.7	13.2	14.5	12.1	13.0	9.0	16.1	-	-
Cash Conversion Cycle	12.9	13.7	16.7	17.5	25.5	38.1	26.9	-17.7	-18.2	-6.5	-26.6	-13.9	-26.9	-30.3	-190.4	-313.9	-	-

All numbers in USD currency

Quarterly Financial Ratios Value Line

	2026-Q4	2026-Q3	2026-Q2	2026-Q1	2025-Q4	2025-Q2	2025-Q1	2024-Q4	2024-Q3	2024-Q2	2024-Q1	2023-Q4	2023-Q3	2023-Q2	2022-Q4	2022-Q3	2022-Q2	2022-Q1	2021-Q4	2021-Q3	2021-Q2	2021-Q1	2020-Q4	2020-Q3	2020-Q2	2020-Q1	2019-Q4	2019-Q3	2019-Q2	2019-Q1	2018-Q4	2018-Q3	2018-Q2	2018-Q1	2017-Q4	2017-Q3	2017-Q2	2017-Q1	2016-Q4	2016-Q3	2016-Q2	2016-Q1	2015-Q4	2015-Q3	2015-Q2	2015-Q1	2014-Q4	2014-Q3	2014-Q2	2014-Q1	2013-Q4	2013-Q3	2013-Q2	2013-Q1	2012-Q4	2012-Q3	2012-Q2	2012-Q1	2011-Q4	2011-Q3	2011-Q2	2011-Q1
EPS	-	0.63	0.6	0.69	-	0.69	0.62	-	0.55	0.62	0.52	0.62	0.37	0.52	0.55	0.46	0.47	-	0.73	0.89	1.51	-	0.51	0.51	0.53	0.53	0.25	0.44	0.44	0.38	0.93	0.34	0.34	0.32	0.15	0.21	0.21	0.23	0.2	0.15	0.15	0.65	0.22	0.2	0.2	0.22	0.21	0.2	0.2	0.21	0.18	0.16	0.16	0.15	0.19	0.16	0.16	0.18	3.15	0.19	0.19	0.21
EBITDA per Share	-	0.21	0.23	0.19	-	0.19	0.23	-	0.27	0.23	0.33	-	-	0.33	0.32	0.34	0.3	-	0.24	0.39	0.59	-	0.32	0.25	0.29	0.26	0.15	0.3	0.29	0.22	0.08	0.27	0.2	0.14	-0.02	0.47	0.13	0.14	0.06	0.23	0.29	0.98	0.09	0.28	0.23	0.17	0.1	0.26	0.23	0.17	0.11	0.18	0.17	0.09	0.18	0.13	0.17	0.17	-	0.2	0.18	-
ROE %	17.35	23.62	24.41	24.24	17.76	24.03	23.45	17.17	23.77	22.62	22.03	22.73	21.53	23.08	28.49	42.49	46.34	40.72	40.72	49.03	46.48	26.09	35.11	31.01	30.88	30.52	28.99	44.04	42.98	41.93	41.31	24.87	23.10	21.33	20.23	21.93	20.45	18.96	29.53	30.29	32.14	33.99	23.76	23.66	23.72	23.79	23.72	22.91	22.06	21.21	19.59	19.91	19.79	19.67	20.70	112.43	113.55	114.67	97.37	5.93	5.93	-
ROA %	12.01	16.37	16.70	16.46	12.20	16.45	15.77	11.52	15.89	14.97	14.39	14.77	13.78	14.60	17.02	19.79	28.06	24.56	29.25	27.60	25.34	13.68	18.35	16.44	16.15	15.75	15.10	22.57	22.25	21.91	21.47	12.89	11.47	10.01	8.99	9.56	8.86	8.12	12.91	13.17	13.80	14.45	9.53	9.41	9.36	9.35	9.27	9.00	8.65	8.32	7.69	7.82	7.80	7.75	8.14	8.27	8.61	2.11	-	2.35	2.25	-
ROCE %	3.20	4.40	5.23	5.34	4.10	5.70	7.02	5.42	7.40	8.56	9.48	9.74	10.78	10.77	16.59	16.50	18.67	16.23	20.09	14.24	14.06	8.86	11.45	9.74	10.62	11.46	11.85	10.94	10.34	9.73	8.76	7.18	5.69	4.21	4.07	5.31	4.07	2.84	13.59	14.05	15.36	16.66	5.61	5.96	6.32	6.69	6.89	7.10	6.51	5.93	4.99	6.28	6.78	7.25	8.77	6.28	7.40	8.56	9.11	2.74	2.75	2.90
Current Ratio	3.2	3.5	3.5	3.5	3.0	3.3	3.1	2.8	3.2	3.1	2.8	3.0	2.9	2.8	2.6	2.7	2.6	2.6	2.2	2.6	2.3	2.2	2.1	2.1	2.0	1.9	2.1	2.0	1.9	2.1	2.0	2.2	2.1	2.0	1.8	1.8	1.8	1.8	1.7	1.8	1.8	1.7	1.7	1.7	1.7	1.6	1.6	1.7	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.7	1.6	1.6	-	1.5	-	1.6
DSO	-	12.4	11.7	12.4	-	13.3	17.2	-	13.1	14.0	13.1	28.8	28.3	15.5	15.8	13.6	13.9	-	27.2	16.4	42.2	-	28.6	14.2	26.9	32.9	36.9	36.5	23.8	20.4	19.7	11.1	10.7	15.6	16.4	10.8	5.2	-	16.4	17.0	14.4	13.6	12.7	13.4	14.7	14.7	13.2	9.8	9.5	12.2	13.8	13.5	12.4	10.2	8.8	11.8	11.2	4.6	4.0	11.7	14.5	-
Operating Cycle	-	-	-	13.7	-	13.5	-	-	12.8	13.0	-	28.8	28.3	15.5	15.8	13.6	13.9	-	27.2	16.4	42.2	-	28.6	14.2	26.9	32.9	36.9	36.5	23.8	20.4	19.7	11.1	10.7	15.6	16.4	10.8	5.2	-	16.4	17.0	14.4	13.6	12.7	13.4	14.7	14.7	13.2	9.8	9.5	12.2	13.8	13.5	12.4	10.2	8.8	11.8	11.2	4.6	4.0	11.7	14.5	-
Cash Conversion Cycle	-	-	-	13.7	-	13.5	-	-	12.8	13.0	-	28.8	28.3	15.5	15.8	13.6	13.9	-	27.2	16.4	42.2	-	28.6	14.2	26.9	32.9	36.9	36.5	23.8	20.4	19.7	11.1	10.7	15.6	16.4	10.8	5.2	-	16.4	17.0	14.4	13.6	12.7	13.4	14.7	14.7	13.2	9.8	9.5	12.2	13.8	13.5	12.4	10.2	8.8	11.8	11.2	4.6	4.0	11.7	14.5	-

All numbers in USD currency

Multiples are an important financial analysis tool for the company Value Line, allowing investors and analysts to quickly assess the company’s value and investment attractiveness based on the ratio of market indicators to the company’s financial performance. Essentially, multiples express how the market values the company relative to its earnings, revenue, equity, or other key metrics.

Advantages of Using Financial Ratios

Simplified Data Analysis
Financial ratios transform large volumes of accounting data into compact and easily interpretable indicators, significantly simplifying the assessment of the company’s condition.
Comparability Between Companies
Multiples standardize financial metrics, enabling objective comparison of companies of different sizes, industries, and market capitalizations.
Identification of Trends and Issues
Regular analysis of ratios helps track the dynamics of financial health, identify strengths and weaknesses of the business, as well as potential risks.
Decision Support
Financial multiples serve as an important tool for investors, creditors, and company management in making investment, credit, and managerial decisions.
Accelerated Assessment of Investment Attractiveness
Ratios allow quick determination of key performance, liquidity, and financial stability indicators, facilitating prompt evaluation of companies’ attractiveness for investments.

Using multiples enables comparison between companies, even if they differ in size or industry, as they standardize financial data into ratios convenient for analysis. This is especially useful for evaluating companies where direct analysis of financial statements may be complex or require in-depth knowledge.

Financial Ratios of other stocks in the Financial data industry

Issuer	Price	% 24h	Market Cap	Country
СПБ Биржа SPBE	-	-	-	Russia
FactSet Research Systems FDS	$ 326.18	-0.17 %	$ 11.9 B	USA
Intercontinental Exchange ICE	$ 176.32	1.32 %	$ 101 B	USA
Moody's Corporation MCO	$ 510.44	-0.13 %	$ 91.4 B	USA
MSCI MSCI	$ 656.81	1.6 %	$ 50.2 B	USA
Nasdaq NDAQ	$ 109.99	1.37 %	$ 63.1 B	USA
Siebert Financial Corp. SIEB	$ 1.81	1.93 %	$ 73.1 M	USA
S&P Global SPGI	$ 472.66	0.33 %	$ 144 B	USA
Московская Биржа MOEX	-	-	-	Russia
Voya Financial VOYA	$ 104.34	-0.24 %	$ 10 B	USA
CME Group CME	$ 309.24	1.47 %	$ 111 B	USA
Cboe Global Markets CBOE	$ 360.97	2.32 %	$ 37.8 B	USA
Cohen & Company COHN	$ 10.69	6.37 %	$ 18.5 M	USA
Jefferies Financial Group JEF	$ 47.78	-3.26 %	$ 10.3 B	USA
Morningstar MORN	$ 246.4	0.1 %	$ 10.3 B	USA
B. Riley Financial RILY	$ 3.65	-4.95 %	$ 112 M	USA

Value Line Financial Ratios 2026-2009 | VALU

Brief overview of Value Line's multiples and efficiency

Overall picture

Annual Financial Ratios Value Line

P/E

P/S

EPS

EV (Enterprise Value)

EBITDA per Share

EV/EBITDA

PEG

P/B

P/CF

ROE %

ROA %

ROCE %

Current Ratio

DSO

DPO

Operating Cycle

Cash Conversion Cycle

Annual performance