1. Home
  2. Stock quotes
  3. Value Line
  4. Financial Statements
  5. Balance Sheet
Value Line logo
Value Line VALU
$ 38.19 0.39%

Quarterly report 2025-Q2
added 09-15-2025

report update icon

Value Line Balance Sheet 2011-2025 | VALU

Annual Balance Sheet Value Line

2025 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012 2011

Net Debt

 -30.5 M 394 K -1.46 M -22.3 M -10.7 M -1.89 M -6.49 M -5.94 M -6.56 M -13.1 M -5.87 M -5.79 M -6.84 M -1.19 M -644 K

Long Term Debt

 2.28 M 3.58 M 4.78 M 6.13 M 7.37 M 2.14 M - - - - - - - - -

Long Term Debt Current

 1.3 M 1.21 M 1.34 M 1.24 M 1.09 M 925 K - - - - - - - - -

Total Non Current Liabilities

 21.2 M 23 M 24.1 M 25.3 M 26.2 M 29.4 M 18.9 M 18.4 M 24.6 M 25.6 M 26.8 M 26.5 M 24 M 24.9 M 23.1 M

Total Current Liabilities

 23.7 M 22.3 M 23.3 M 23.8 M 27.9 M 26.8 M 25.4 M 24.9 M 24.6 M 26.3 M 26.2 M 27.1 M 27.4 M 27.2 M -

Total Liabilities

 44.9 M 45.2 M 47.4 M 49.1 M 54.1 M 56.2 M 44.3 M 43.2 M 49.2 M 51.9 M 53 M 53.6 M 51.4 M 52.1 M 54.5 M

Deferred Revenue

 16.6 M 15.8 M 16.8 M 17.7 M 19.2 M 18.9 M 20 M 19.7 M 20.2 M 20.5 M 21.5 M 21.5 M 22.1 M 21.5 M 22.4 M

Retained Earnings

 113 M 104 M 96 M 87.6 M 72.5 M 56.4 M 48.6 M 44.9 M 39.2 M 35.5 M 34.6 M 33.2 M 32.3 M 31.6 M 31.6 M

Total Assets

 145 M 136 M 131 M 129 M 121 M 110 M 91.8 M 86.8 M 87.1 M 86.5 M 87.4 M 86.9 M 84.3 M 84.4 M 87.8 M

Cash and Cash Equivalents

 34.1 M 4.39 M 7.59 M 29.7 M 19.2 M 4.95 M 6.49 M 5.94 M 6.56 M 13.1 M 5.87 M 5.79 M 6.84 M 12 M 6.8 M

Book Value

 99.7 M 90.8 M 83.7 M 79.6 M 67 M 53.5 M 47.5 M 43.5 M 37.9 M 34.6 M 34.4 M 33.3 M 33 M 32.3 M 33.3 M

Total Shareholders Equity

 99.7 M 90.8 M 83.7 M 79.6 M 67 M 53.5 M 47.5 M 43.5 M 37.9 M 34.6 M 34.4 M 33.3 M 33 M 32.3 M 33.3 M

All numbers in USD currency

Quarterly Balance Sheet Value Line

2025-Q2 2024-Q3 2024-Q2 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

Long Term Debt

 1.96 M 2.97 M 3.26 M 3.89 M 4.22 M 4.49 M 6.45 M 5.47 M 5.83 M 6.13 M 1.75 M 6.76 M 7.11 M 7.37 M 8.72 M 2.14 M 1.17 M 2.14 M - 8.94 M 9.16 M - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

Total Non Current Liabilities

 21.4 M 21.4 M 21.5 M 23.3 M 23 M 23.5 M 25.3 M 24.8 M 25.1 M 25.3 M 27.4 M 25 M 25.6 M 26.2 M 27.5 M 28.6 M 27.9 M 29.4 M 18 M 26.6 M 26.8 M 18.9 M 18.6 M 17.2 M 17.7 M 18.4 M 24.5 M 24.5 M 24.9 M 24.3 M 26.5 M 23.6 M 24.5 M 25.6 M 27.4 M 26.6 M 26.7 M 26.8 M 25.8 M 26.9 M 26.8 M 26.5 M 24 M 24.9 M 24.3 M 24 M 24.2 M 24.3 M 24.8 M 24.9 M - 23.1 M 22.8 M 23.1 M

Total Liabilities

 45.2 M 43.3 M 44.7 M 45.3 M 44.6 M 46.8 M 50.4 M 47.7 M 48 M 49.1 M 52 M 48 M 53 M 54.1 M 51.3 M 51.6 M 54.1 M 56.2 M 41.3 M 50.1 M 52 M 44.3 M 43.3 M 39.8 M 41.2 M 43.2 M 48.6 M 47.2 M 49.2 M 48.9 M 50.7 M 48.4 M 52.1 M 51.9 M 52.7 M 50.2 M 52.8 M 53 M 52.6 M 52 M 53.7 M 53.6 M 50.5 M 50.6 M 50.4 M 51.4 M 50.1 M 49.3 M 50.3 M 52.1 M - 54.5 M - 54.5 M

Deferred Revenue

 15.6 M 15.9 M 16 M 16 M 15.7 M 15.7 M 17.4 M 16.7 M 16.4 M 17.7 M 18.1 M 17.5 M 18.2 M 19.2 M 18.2 M 16.8 M 17.7 M 18.9 M 18.9 M 18 M 18.6 M 20 M 18.4 M 18.3 M 18.9 M 19.7 M 18.9 M 18.5 M 19.3 M 20.2 M 19.4 M 18.8 M 19.3 M 20.5 M 19.9 M 19.3 M 20.3 M 21.5 M 21 M 19.9 M 20.7 M 21.5 M 21 M 20.4 M 21.2 M 22.1 M 20.8 M 19.7 M 20.5 M 21.5 M - 20 M 21.1 M 22.4 M

Retained Earnings

 117 M 110 M 107 M 102 M 99 M 98.2 M 86.2 M 91.7 M 89.7 M 87.6 M - 82.7 M 76.3 M 72.5 M 57.4 M 62.6 M 59.5 M 57.4 M 50.2 M 52.6 M 50.4 M 48.6 M 45.3 M 47.6 M 46.2 M 44.9 M 39.8 M 40 M 39.7 M 39.2 M 35.9 M 40.1 M 40.2 M 35.5 M 35 M 35.6 M 35.1 M 34.6 M 33 M 34.3 M 33.7 M 33.2 M 32.3 M 32.4 M 32.3 M 32.3 M 32 M 32 M 31.9 M 31.6 M - 31.7 M 31.7 M 31.6 M

Total Assets

 148 M 140 M 139 M 135 M 130 M 132 M 130 M 128 M 127 M 129 M 116 M 125 M 124 M 121 M 106 M 111 M 111 M 110 M 88.2 M 102 M 101 M 91.8 M 87.8 M 86.2 M 86.4 M 86.8 M 87 M 85.9 M 87.6 M 86.7 M 85.7 M 86.7 M 91 M 86.5 M 87.6 M 85.1 M 87.5 M 87.4 M 85.7 M 86.3 M 87.4 M 86.9 M 83.3 M 83.4 M 83.1 M 84.3 M 82.8 M 82 M 82.9 M 84.4 M - 81.4 M 85 M 87.8 M

Cash and Cash Equivalents

 33.7 M 11.3 M 15.6 M 5.78 M 3.92 M 9.55 M 11.9 M 12.7 M 14.8 M 29.7 M 16.2 M 25 M 25 M 19.2 M 3.56 M 8.69 M 8.69 M 7.77 M 4.36 M 4.63 M 4.63 M 3.72 M 4.22 M 4.58 M 4.58 M 4.99 M 6.53 M 4.36 M 4.36 M 6.31 M 10.4 M 6.74 M 6.74 M 21.4 M 6.65 M 11.6 M 11.6 M 6.22 M 4.81 M 5.15 M 5.15 M 6.91 M 8.74 M 3.9 M 3.9 M 4.02 M 12.5 M 8.22 M 8.22 M 9.78 M 7.58 M 9.86 M 9.86 M 7.19 M

Book Value

 103 M 96.7 M 93.9 M 89.2 M 85.7 M 85.5 M 79.4 M 80.2 M 79.4 M 79.6 M 63.6 M 76.7 M 70.6 M 67 M 54.3 M 59.2 M 56.8 M 53.5 M 46.9 M 51.5 M 49.3 M 47.5 M 44.5 M 46.4 M 45.2 M 43.5 M 38.4 M 38.8 M 38.4 M 37.9 M 35 M 38.3 M 38.9 M 34.6 M 35 M 34.8 M 34.7 M 34.4 M 33.1 M 34.3 M 33.7 M 33.3 M 32.9 M 32.8 M 32.7 M 33 M 32.7 M 32.7 M 32.6 M 32.3 M - 26.9 M 85 M 33.3 M

Total Shareholders Equity

 103 M 96.7 M 93.9 M 89.2 M 85.7 M 85.5 M 82.2 M 80.2 M 79.4 M 79.6 M - 76.7 M 70.6 M 67 M 53.5 M 59.2 M 59.2 M 56.8 M 47.5 M 51.5 M 51.5 M 49.3 M 44.5 M 46.4 M 46.4 M 45.2 M 38.4 M 38.8 M 38.8 M 38.4 M 35 M 38.3 M 38.3 M 38.9 M 35 M 34.8 M 34.8 M 34.7 M 33.1 M 34.3 M 34.3 M 33.7 M 32.9 M 32.8 M 32.8 M 32.7 M 32.7 M 32.7 M 32.7 M 32.6 M 32.3 M 32.3 M 32.3 M 33.3 M

All numbers in USD currency

Balance Sheet is a fundamental financial report of Value Line, providing a complete picture of the company’s financial position at a specific point in time. Unlike the income statement, which records the results of operations over a certain period, the balance sheet shows what assets the company owns, what liabilities it has to creditors, and what equity is available to the owners.

For an investor, the balance sheet is important because it allows assessing the company’s financial stability, understanding how much debt it carries, and how dependent it is on borrowed financing. It helps calculate key liquidity and leverage ratios. When analyzing, attention should be paid to the debt-to-equity ratio (Debt/Equity), the amount of cash on the balance sheet, and the ratio of current liabilities to liquid assets.

Features of balance sheet analysis
  • Vertical and horizontal analysis
    Vertical analysis shows the structure of the balance sheet as a percentage of total assets or liabilities, while horizontal analysis shows the dynamics of changes over multiple periods.
  • Asset quality
    It is important to evaluate not only the amount of assets but also their liquidity and realizability.
  • Accounting for off-balance sheet liabilities
    Some liabilities may not be directly reflected in the balance sheet, which requires additional attention.

Balance sheet of other industry stocks – Financial data

Issuer Price % 24h Market Cap Country
Московская Биржа Московская Биржа
MOEX
 		- - - russiaRussia
Cboe Global Markets Cboe Global Markets
CBOE
 		$ 245.7 -2.89 % $ 25.8 B usaUSA
Intercontinental Exchange Intercontinental Exchange
ICE
 		$ 161.58 -0.99 % $ 92.6 B usaUSA
CME Group CME Group
CME
 		$ 272.32 -0.35 % $ 97.9 B usaUSA
FactSet Research Systems FactSet Research Systems
FDS
 		$ 291.09 -0.49 % $ 11 B usaUSA
Cohen & Company Cohen & Company
COHN
 		$ 18.84 -0.94 % $ 28.5 M usaUSA
Moody's Corporation Moody's Corporation
MCO
 		$ 486.56 0.02 % $ 88.5 B usaUSA
Morningstar Morningstar
MORN
 		$ 209.78 -2.02 % $ 8.98 B usaUSA
MSCI MSCI
MSCI
 		$ 553.95 0.53 % $ 43.6 B usaUSA
Nasdaq Nasdaq
NDAQ
 		$ 92.61 -1.03 % $ 53.3 B usaUSA
S&P Global S&P Global
SPGI
 		$ 498.23 -0.57 % $ 120 B usaUSA
Jefferies Financial Group Jefferies Financial Group
JEF
 		$ 61.24 -1.23 % $ 13.3 B usaUSA
B. Riley Financial B. Riley Financial
RILY
 		$ 3.72 -6.14 % $ 113 M usaUSA
Siebert Financial Corp. Siebert Financial Corp.
SIEB
 		$ 3.85 1.85 % $ 143 M usaUSA
Voya Financial Voya Financial
VOYA
 		$ 74.81 1.62 % $ 7.42 B usaUSA