2023 Q2 Form 10-K Financial Statement

#000143774923020982 Filed on July 28, 2023

View on sec.gov

Income Statement

Concept 2023 Q2 2023 2022 Q2
Revenue $9.718M $39.70M $10.13M
YoY Change -4.05% -2.05% 4.15%
Cost Of Revenue $1.381M $5.210M $1.207M
YoY Change 14.42% 4.14% -23.9%
Gross Profit $8.337M $34.49M $8.921M
YoY Change -6.55% -2.92% 9.62%
Gross Profit Margin 85.79% 86.87% 88.08%
Selling, General & Admin $5.580M $23.02M $5.998M
YoY Change -6.97% -6.9% -17.84%
% of Gross Profit 66.93% 66.74% 67.23%
Research & Development
YoY Change
% of Gross Profit
Depreciation & Amortization $343.0K $1.349M $333.0K
YoY Change 3.0% 0.97% 0.0%
% of Gross Profit 4.11% 3.91% 3.73%
Operating Expenses $5.580M $23.02M $5.998M
YoY Change -6.97% -22.57% -17.84%
Operating Profit $2.757M $11.47M $2.923M
YoY Change -5.68% 6.2% 248.81%
Interest Expense $2.514M $12.31M $2.397M
YoY Change 4.88% -29.72% -71.61%
% of Operating Profit 91.19% 107.29% 82.0%
Other Income/Expense, Net -$1.000K -$1.000K -$1.000K
YoY Change 0.0% -50.0% -200.0%
Pretax Income $5.270M $23.78M $5.319M
YoY Change -0.92% -22.4% -42.7%
Income Tax $1.237M $5.706M $1.512M
% Of Pretax Income 23.47% 24.0% 28.43%
Net Earnings $4.033M $18.07M $3.807M
YoY Change 5.94% -24.15% -46.21%
Net Earnings / Revenue 41.5% 45.52% 37.59%
Basic Earnings Per Share $1.91
Diluted Earnings Per Share $0.43 $1.91 $399.8K
COMMON SHARES
Basic Shares Outstanding 9.431M 9.459M 9.475M
Diluted Shares Outstanding

Balance Sheet

Concept 2023 Q2 2023 2022 Q2
SHORT-TERM ASSETS
Cash & Short-Term Investments $62.06M $62.06M $40.18M
YoY Change 54.47% 7.33% 84.55%
Cash & Equivalents $350.0K $350.0K $29.70M
Short-Term Investments $61.71M $61.71M $10.48M
Other Short-Term Assets $1.463M $1.463M $1.248M
YoY Change 17.23% 17.23% -2.65%
Inventory
Prepaid Expenses
Receivables $2.124M $2.124M $1.677M
Other Receivables $425.0K $425.0K $588.0K
Total Short-Term Assets $66.08M $66.08M $61.34M
YoY Change 7.72% 7.72% 19.72%
LONG-TERM ASSETS
Property, Plant & Equipment $5.788M $5.788M $7.058M
YoY Change -17.99% -17.99% -15.08%
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments $58.78M $58.78M $59.97M
YoY Change -1.99% -1.99% -1.65%
Other Assets $305.0K $305.0K $305.0K
YoY Change 0.0% 0.0% -34.97%
Total Long-Term Assets $65.00M $65.00M $67.41M
YoY Change -3.57% -3.57% -3.57%
TOTAL ASSETS
Total Short-Term Assets $66.08M $66.08M $61.34M
Total Long-Term Assets $65.00M $65.00M $67.41M
Total Assets $131.1M $131.1M $128.7M
YoY Change 1.81% 1.81% 6.28%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable $1.263M $1.263M $1.314M
YoY Change -3.88% -3.88% -36.74%
Accrued Expenses $2.305M $2.305M $2.376M
YoY Change -2.99% -2.99% 5.6%
Deferred Revenue $16.77M $17.69M
YoY Change -5.18% -7.69%
Short-Term Debt $0.00 $0.00 $0.00
YoY Change
Long-Term Debt Due $0.00
YoY Change -100.0%
Total Short-Term Liabilities $23.29M $23.29M $23.76M
YoY Change -1.98% -1.98% -14.92%
LONG-TERM LIABILITIES
Long-Term Debt $0.00 $0.00 $0.00
YoY Change
Other Long-Term Liabilities $10.99M $10.99M $12.21M
YoY Change -10.05% -10.05% -8.12%
Total Long-Term Liabilities $10.99M $10.99M $25.34M
YoY Change -56.65% -10.05% -3.28%
TOTAL LIABILITIES
Total Short-Term Liabilities $23.29M $23.29M $23.76M
Total Long-Term Liabilities $10.99M $10.99M $25.34M
Total Liabilities $47.40M $47.40M $49.10M
YoY Change -3.45% -3.45% -9.28%
SHAREHOLDERS EQUITY
Retained Earnings $95.98M $87.65M
YoY Change 9.51% 20.89%
Common Stock $1.991M $1.991M
YoY Change 0.0% 0.0%
Preferred Stock
YoY Change
Treasury Stock (at cost) $9.967M
YoY Change 33.2%
Treasury Stock Shares $490.2K
Shareholders Equity $83.67M $83.67M $79.65M
YoY Change
Total Liabilities & Shareholders Equity $131.1M $131.1M $128.7M
YoY Change 1.81% 1.81% 6.28%

Cashflow Statement

Concept 2023 Q2 2023 2022 Q2
OPERATING ACTIVITIES
Net Income $4.033M $18.07M $3.807M
YoY Change 5.94% -24.15% -46.21%
Depreciation, Depletion And Amortization $343.0K $1.349M $333.0K
YoY Change 3.0% 0.97% 0.0%
Cash From Operating Activities $4.200M $18.18M $5.019M
YoY Change -16.32% -26.24% -17.04%
INVESTING ACTIVITIES
Capital Expenditures $117.0K $140.0K -$11.00K
YoY Change -1163.64% 1172.73% -71.05%
Acquisitions
YoY Change
Other Investing Activities -$5.777M -$25.98M -$1.764M
YoY Change 227.49% 668.98% 232.2%
Cash From Investing Activities -$5.894M -$26.12M -$1.775M
YoY Change 232.06% 670.61% 211.95%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net -$217.0K -$4.704M
YoY Change -289.37%
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities -2.577M -14.18M -3.450M
YoY Change -25.3% 30.18% 38.33%
NET CHANGE
Cash From Operating Activities 4.200M 18.18M 5.019M
Cash From Investing Activities -5.894M -26.12M -1.775M
Cash From Financing Activities -2.577M -14.18M -3.450M
Net Change In Cash -4.271M -22.11M -206.0K
YoY Change 1973.3% -313.28% -106.9%
FREE CASH FLOW
Cash From Operating Activities $4.200M $18.18M $5.019M
Capital Expenditures $117.0K $140.0K -$11.00K
Free Cash Flow $4.083M $18.04M $5.030M
YoY Change -18.83% -26.78% -17.38%

Facts In Submission

Frame Concept Type Concept / XBRL Key Value Unit
CY2023 dei Amendment Flag
AmendmentFlag
false
CY2023 dei Current Fiscal Year End Date
CurrentFiscalYearEndDate
--04-30
CY2023 dei Document Fiscal Period Focus
DocumentFiscalPeriodFocus
FY
CY2023 dei Document Fiscal Year Focus
DocumentFiscalYearFocus
2023
CY2023Q2 us-gaap Short Term Investments
ShortTermInvestments
7240000 usd
CY2022Q2 us-gaap Short Term Investments
ShortTermInvestments
28965000 usd
CY2023Q2 us-gaap Allowance For Doubtful Accounts Receivable Current
AllowanceForDoubtfulAccountsReceivableCurrent
36000 usd
CY2022Q2 us-gaap Allowance For Doubtful Accounts Receivable Current
AllowanceForDoubtfulAccountsReceivableCurrent
31000 usd
CY2023Q2 us-gaap Common Stock Par Or Stated Value Per Share
CommonStockParOrStatedValuePerShare
0.10
CY2022Q2 us-gaap Common Stock Par Or Stated Value Per Share
CommonStockParOrStatedValuePerShare
0.10
CY2023Q2 us-gaap Common Stock Shares Authorized
CommonStockSharesAuthorized
30000000
CY2022Q2 us-gaap Common Stock Shares Authorized
CommonStockSharesAuthorized
30000000
CY2023Q2 us-gaap Common Stock Shares Issued
CommonStockSharesIssued
10000000
CY2022Q2 us-gaap Common Stock Shares Issued
CommonStockSharesIssued
10000000
CY2022Q2 us-gaap Cash And Cash Equivalents At Carrying Value
CashAndCashEquivalentsAtCarryingValue
29703000 usd
CY2023Q2 us-gaap Treasury Stock Common Shares
TreasuryStockCommonShares
565460
CY2022Q2 us-gaap Treasury Stock Common Shares
TreasuryStockCommonShares
490157
CY2022Q2 us-gaap Available For Sale Securities Debt Securities
AvailableForSaleSecuritiesDebtSecurities
10475000 usd
CY2022 us-gaap Operating Lease Expense
OperatingLeaseExpense
1499000 usd
CY2021 us-gaap Operating Lease Expense
OperatingLeaseExpense
1499000 usd
CY2020Q3 us-gaap Common Stock Dividends Per Share Declared
CommonStockDividendsPerShareDeclared
0.21
CY2020Q4 us-gaap Common Stock Dividends Per Share Declared
CommonStockDividendsPerShareDeclared
0.21
CY2021Q1 us-gaap Common Stock Dividends Per Share Declared
CommonStockDividendsPerShareDeclared
0.21
CY2021Q2 us-gaap Common Stock Dividends Per Share Declared
CommonStockDividendsPerShareDeclared
0.22
CY2021Q3 us-gaap Common Stock Dividends Per Share Declared
CommonStockDividendsPerShareDeclared
0.22
CY2021Q4 us-gaap Common Stock Dividends Per Share Declared
CommonStockDividendsPerShareDeclared
0.22
CY2022Q1 us-gaap Common Stock Dividends Per Share Declared
CommonStockDividendsPerShareDeclared
0.22
CY2022Q2 us-gaap Common Stock Dividends Per Share Declared
CommonStockDividendsPerShareDeclared
0.25
CY2022Q3 us-gaap Common Stock Dividends Per Share Declared
CommonStockDividendsPerShareDeclared
0.25
CY2022Q4 us-gaap Common Stock Dividends Per Share Declared
CommonStockDividendsPerShareDeclared
0.25
CY2023Q1 us-gaap Common Stock Dividends Per Share Declared
CommonStockDividendsPerShareDeclared
0.25
CY2023Q2 us-gaap Common Stock Dividends Per Share Declared
CommonStockDividendsPerShareDeclared
0.28
CY2023 dei Document Type
DocumentType
10-K
CY2023 dei Document Annual Report
DocumentAnnualReport
true
CY2023 dei Document Period End Date
DocumentPeriodEndDate
2023-04-30
CY2023 dei Document Transition Report
DocumentTransitionReport
false
CY2023 dei Entity File Number
EntityFileNumber
0-11306
CY2023 dei Entity Incorporation State Country Code
EntityIncorporationStateCountryCode
NY
CY2023 dei Entity Tax Identification Number
EntityTaxIdentificationNumber
13-3139843
CY2023 dei Entity Address Address Line1
EntityAddressAddressLine1
551 Fifth Avenue
CY2023 dei Entity Address City Or Town
EntityAddressCityOrTown
New York
CY2023 dei Entity Address State Or Province
EntityAddressStateOrProvince
NY
CY2023 dei Entity Address Postal Zip Code
EntityAddressPostalZipCode
10176-0001
CY2023 dei City Area Code
CityAreaCode
212
CY2023 dei Local Phone Number
LocalPhoneNumber
907-1500
CY2023 dei Security12b Title
Security12bTitle
Common stock, $0.10 par value per share
CY2023 dei Trading Symbol
TradingSymbol
VALU
CY2023 dei Security Exchange Name
SecurityExchangeName
NASDAQ
CY2023 dei Entity Well Known Seasoned Issuer
EntityWellKnownSeasonedIssuer
No
CY2023 dei Entity Voluntary Filers
EntityVoluntaryFilers
No
CY2023 dei Entity Current Reporting Status
EntityCurrentReportingStatus
Yes
CY2023 dei Entity Interactive Data Current
EntityInteractiveDataCurrent
Yes
CY2023 dei Entity Filer Category
EntityFilerCategory
Non-accelerated Filer
CY2023 dei Entity Small Business
EntitySmallBusiness
false
CY2023 dei Entity Emerging Growth Company
EntityEmergingGrowthCompany
false
CY2023 dei Icfr Auditor Attestation Flag
IcfrAuditorAttestationFlag
false
CY2023 dei Document Fin Stmt Error Correction Flag
DocumentFinStmtErrorCorrectionFlag
false
CY2023 dei Entity Shell Company
EntityShellCompany
false
CY2022Q4 dei Entity Public Float
EntityPublicFloat
44153911 usd
CY2023Q2 dei Entity Common Stock Shares Outstanding
EntityCommonStockSharesOutstanding
9431384
CY2023 dei Auditor Firm
AuditorFirmId
921
CY2023 dei Auditor Name
AuditorName
Horowitz & Ullmann, P.C
CY2023 dei Auditor Location
AuditorLocation
New York, NY
CY2023Q2 us-gaap Cash And Cash Equivalents At Carrying Value
CashAndCashEquivalentsAtCarryingValue
7590000 usd
CY2023Q2 us-gaap Equity Securities Fv Ni
EquitySecuritiesFvNi
14546000 usd
CY2022Q2 us-gaap Equity Securities Fv Ni
EquitySecuritiesFvNi
17647000 usd
CY2023Q2 us-gaap Available For Sale Securities Debt Securities Current
AvailableForSaleSecuritiesDebtSecuritiesCurrent
39928000 usd
CY2022Q2 us-gaap Available For Sale Securities Debt Securities Current
AvailableForSaleSecuritiesDebtSecuritiesCurrent
10475000 usd
CY2023Q2 us-gaap Accounts Receivable Net Current
AccountsReceivableNetCurrent
2124000 usd
CY2022Q2 us-gaap Accounts Receivable Net Current
AccountsReceivableNetCurrent
1677000 usd
CY2023Q2 us-gaap Income Taxes Receivable
IncomeTaxesReceivable
425000 usd
CY2022Q2 us-gaap Income Taxes Receivable
IncomeTaxesReceivable
588000 usd
CY2023Q2 us-gaap Prepaid Expense And Other Assets Current
PrepaidExpenseAndOtherAssetsCurrent
1463000 usd
CY2022Q2 us-gaap Prepaid Expense And Other Assets Current
PrepaidExpenseAndOtherAssetsCurrent
1248000 usd
CY2023Q2 us-gaap Assets Current
AssetsCurrent
66076000 usd
CY2022Q2 us-gaap Assets Current
AssetsCurrent
61338000 usd
CY2023Q2 us-gaap Equity Method Investments
EquityMethodInvestments
58775000 usd
CY2022Q2 us-gaap Equity Method Investments
EquityMethodInvestments
59971000 usd
CY2023Q2 us-gaap Restricted Investments Noncurrent
RestrictedInvestmentsNoncurrent
305000 usd
CY2022Q2 us-gaap Restricted Investments Noncurrent
RestrictedInvestmentsNoncurrent
305000 usd
CY2023Q2 us-gaap Property Plant And Equipment Net
PropertyPlantAndEquipmentNet
5788000 usd
CY2022Q2 us-gaap Property Plant And Equipment Net
PropertyPlantAndEquipmentNet
7058000 usd
CY2023Q2 us-gaap Capitalized Computer Software Net
CapitalizedComputerSoftwareNet
132000 usd
CY2022Q2 us-gaap Capitalized Computer Software Net
CapitalizedComputerSoftwareNet
71000 usd
CY2023Q2 us-gaap Assets Noncurrent
AssetsNoncurrent
65000000 usd
CY2022Q2 us-gaap Assets Noncurrent
AssetsNoncurrent
67405000 usd
CY2023Q2 us-gaap Assets
Assets
131076000 usd
CY2022Q2 us-gaap Assets
Assets
128743000 usd
CY2023Q2 us-gaap Accounts Payable And Accrued Liabilities Current
AccountsPayableAndAccruedLiabilitiesCurrent
1263000 usd
CY2022Q2 us-gaap Accounts Payable And Accrued Liabilities Current
AccountsPayableAndAccruedLiabilitiesCurrent
1314000 usd
CY2023Q2 us-gaap Accrued Salaries Current
AccruedSalariesCurrent
961000 usd
CY2022Q2 us-gaap Accrued Salaries Current
AccruedSalariesCurrent
1137000 usd
CY2023Q2 us-gaap Dividends Payable Current
DividendsPayableCurrent
2642000 usd
CY2022Q2 us-gaap Dividends Payable Current
DividendsPayableCurrent
2378000 usd
CY2023Q2 us-gaap Accrued Income Taxes Current
AccruedIncomeTaxesCurrent
307000 usd
CY2022Q2 us-gaap Accrued Income Taxes Current
AccruedIncomeTaxesCurrent
2000 usd
CY2023Q2 us-gaap Operating Lease Liability Current
OperatingLeaseLiabilityCurrent
1344000 usd
CY2022Q2 us-gaap Operating Lease Liability Current
OperatingLeaseLiabilityCurrent
1239000 usd
CY2023Q2 us-gaap Contract With Customer Liability Current
ContractWithCustomerLiabilityCurrent
16771000 usd
CY2022Q2 us-gaap Contract With Customer Liability Current
ContractWithCustomerLiabilityCurrent
17688000 usd
CY2023Q2 us-gaap Liabilities Current
LiabilitiesCurrent
23288000 usd
CY2022Q2 us-gaap Liabilities Current
LiabilitiesCurrent
23758000 usd
CY2023Q2 us-gaap Deferred Revenue Noncurrent
DeferredRevenueNoncurrent
6202000 usd
CY2022Q2 us-gaap Deferred Revenue Noncurrent
DeferredRevenueNoncurrent
6085000 usd
CY2023Q2 us-gaap Operating Lease Liability Noncurrent
OperatingLeaseLiabilityNoncurrent
4784000 usd
CY2022Q2 us-gaap Operating Lease Liability Noncurrent
OperatingLeaseLiabilityNoncurrent
6129000 usd
CY2023Q2 us-gaap Deferred Income Tax Liabilities Net
DeferredIncomeTaxLiabilitiesNet
13129000 usd
CY2022Q2 us-gaap Deferred Income Tax Liabilities Net
DeferredIncomeTaxLiabilitiesNet
13126000 usd
CY2023Q2 us-gaap Liabilities Noncurrent
LiabilitiesNoncurrent
24115000 usd
CY2022Q2 us-gaap Liabilities Noncurrent
LiabilitiesNoncurrent
25340000 usd
CY2023Q2 us-gaap Liabilities
Liabilities
47403000 usd
CY2022Q2 us-gaap Liabilities
Liabilities
49098000 usd
CY2023Q2 us-gaap Common Stock Value
CommonStockValue
1000000 usd
CY2022Q2 us-gaap Common Stock Value
CommonStockValue
1000000 usd
CY2023Q2 us-gaap Additional Paid In Capital Common Stock
AdditionalPaidInCapitalCommonStock
991000 usd
CY2022Q2 us-gaap Additional Paid In Capital Common Stock
AdditionalPaidInCapitalCommonStock
991000 usd
CY2023Q2 us-gaap Retained Earnings Accumulated Deficit
RetainedEarningsAccumulatedDeficit
95979000 usd
CY2022Q2 us-gaap Retained Earnings Accumulated Deficit
RetainedEarningsAccumulatedDeficit
87645000 usd
CY2023Q2 us-gaap Treasury Stock Common Value
TreasuryStockCommonValue
14671000 usd
CY2022Q2 us-gaap Treasury Stock Common Value
TreasuryStockCommonValue
9967000 usd
CY2023Q2 us-gaap Accumulated Other Comprehensive Income Loss Net Of Tax
AccumulatedOtherComprehensiveIncomeLossNetOfTax
374000 usd
CY2022Q2 us-gaap Accumulated Other Comprehensive Income Loss Net Of Tax
AccumulatedOtherComprehensiveIncomeLossNetOfTax
-24000 usd
CY2023Q2 us-gaap Stockholders Equity
StockholdersEquity
83673000 usd
CY2022Q2 us-gaap Stockholders Equity
StockholdersEquity
79645000 usd
CY2023Q2 us-gaap Liabilities And Stockholders Equity
LiabilitiesAndStockholdersEquity
131076000 usd
CY2022Q2 us-gaap Liabilities And Stockholders Equity
LiabilitiesAndStockholdersEquity
128743000 usd
CY2023 us-gaap Revenue From Contract With Customer Including Assessed Tax
RevenueFromContractWithCustomerIncludingAssessedTax
39695000 usd
CY2022 us-gaap Revenue From Contract With Customer Including Assessed Tax
RevenueFromContractWithCustomerIncludingAssessedTax
40525000 usd
CY2021 us-gaap Revenue From Contract With Customer Including Assessed Tax
RevenueFromContractWithCustomerIncludingAssessedTax
40392000 usd
CY2023 us-gaap Marketing And Advertising Expense
MarketingAndAdvertisingExpense
3049000 usd
CY2022 us-gaap Marketing And Advertising Expense
MarketingAndAdvertisingExpense
3223000 usd
CY2021 us-gaap Marketing And Advertising Expense
MarketingAndAdvertisingExpense
3745000 usd
CY2023 us-gaap Labor And Related Expense
LaborAndRelatedExpense
15203000 usd
CY2022 us-gaap Labor And Related Expense
LaborAndRelatedExpense
17323000 usd
CY2021 us-gaap Labor And Related Expense
LaborAndRelatedExpense
18865000 usd
CY2023 us-gaap Other Selling And Marketing Expense
OtherSellingAndMarketingExpense
5210000 usd
CY2022 us-gaap Other Selling And Marketing Expense
OtherSellingAndMarketingExpense
5003000 usd
CY2021 us-gaap Other Selling And Marketing Expense
OtherSellingAndMarketingExpense
5440000 usd
CY2023 us-gaap Other General And Administrative Expense
OtherGeneralAndAdministrativeExpense
4763000 usd
CY2022 us-gaap Other General And Administrative Expense
OtherGeneralAndAdministrativeExpense
4176000 usd
CY2021 us-gaap Other General And Administrative Expense
OtherGeneralAndAdministrativeExpense
4807000 usd
CY2023 us-gaap Operating Expenses
OperatingExpenses
28225000 usd
CY2022 us-gaap Operating Expenses
OperatingExpenses
29725000 usd
CY2021 us-gaap Operating Expenses
OperatingExpenses
32857000 usd
CY2023 us-gaap Operating Income Loss
OperatingIncomeLoss
11470000 usd
CY2022 us-gaap Operating Income Loss
OperatingIncomeLoss
10800000 usd
CY2021 us-gaap Operating Income Loss
OperatingIncomeLoss
7535000 usd
CY2023 us-gaap Gains Losses On Extinguishment Of Debt
GainsLossesOnExtinguishmentOfDebt
0 usd
CY2022 us-gaap Gains Losses On Extinguishment Of Debt
GainsLossesOnExtinguishmentOfDebt
2331000 usd
CY2021 us-gaap Gains Losses On Extinguishment Of Debt
GainsLossesOnExtinguishmentOfDebt
0 usd
CY2023 valu Non Voting Revenues Interest In Unconsolidated Entity
NonVotingRevenuesInterestInUnconsolidatedEntity
10397000 usd
CY2022 valu Non Voting Revenues Interest In Unconsolidated Entity
NonVotingRevenuesInterestInUnconsolidatedEntity
15899000 usd
CY2021 valu Non Voting Revenues Interest In Unconsolidated Entity
NonVotingRevenuesInterestInUnconsolidatedEntity
15190000 usd
CY2023 valu Non Voting Profits Interest In Unconsolidated Entity
NonVotingProfitsInterestInUnconsolidatedEntity
734000 usd
CY2022 valu Non Voting Profits Interest In Unconsolidated Entity
NonVotingProfitsInterestInUnconsolidatedEntity
2142000 usd
CY2021 valu Non Voting Profits Interest In Unconsolidated Entity
NonVotingProfitsInterestInUnconsolidatedEntity
2131000 usd
CY2023 us-gaap Investment Income Net
InvestmentIncomeNet
1174000 usd
CY2022 us-gaap Investment Income Net
InvestmentIncomeNet
-534000 usd
CY2021 us-gaap Investment Income Net
InvestmentIncomeNet
5420000 usd
CY2023 us-gaap Income Loss From Continuing Operations Before Income Taxes Domestic
IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic
23775000 usd
CY2022 us-gaap Income Loss From Continuing Operations Before Income Taxes Domestic
IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic
30638000 usd
CY2021 us-gaap Income Loss From Continuing Operations Before Income Taxes Domestic
IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic
30276000 usd
CY2023 us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
5706000 usd
CY2022 us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
6816000 usd
CY2021 us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
6996000 usd
CY2023 us-gaap Net Income Loss
NetIncomeLoss
18069000 usd
CY2022 us-gaap Net Income Loss
NetIncomeLoss
23822000 usd
CY2021 us-gaap Net Income Loss
NetIncomeLoss
23280000 usd
CY2023 us-gaap Earnings Per Share Basic
EarningsPerShareBasic
1.91
CY2022 us-gaap Earnings Per Share Basic
EarningsPerShareBasic
2.50
CY2021 us-gaap Earnings Per Share Basic
EarningsPerShareBasic
2.43
CY2023 us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
9458605
CY2022 us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
9544421
CY2021 us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
9596912
CY2023 us-gaap Net Income Loss
NetIncomeLoss
18069000 usd
CY2022 us-gaap Net Income Loss
NetIncomeLoss
23822000 usd
CY2021 us-gaap Net Income Loss
NetIncomeLoss
23280000 usd
CY2023 us-gaap Other Comprehensive Income Availableforsale Securities Adjustment Net Of Tax Portion Attributable To Parent
OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentNetOfTaxPortionAttributableToParent
398000 usd
CY2022 us-gaap Other Comprehensive Income Availableforsale Securities Adjustment Net Of Tax Portion Attributable To Parent
OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentNetOfTaxPortionAttributableToParent
-27000 usd
CY2021 us-gaap Other Comprehensive Income Availableforsale Securities Adjustment Net Of Tax Portion Attributable To Parent
OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentNetOfTaxPortionAttributableToParent
-128000 usd
CY2023 us-gaap Other Comprehensive Income Loss Net Of Tax Portion Attributable To Parent
OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent
398000 usd
CY2022 us-gaap Other Comprehensive Income Loss Net Of Tax Portion Attributable To Parent
OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent
-27000 usd
CY2021 us-gaap Other Comprehensive Income Loss Net Of Tax Portion Attributable To Parent
OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent
-128000 usd
CY2023 us-gaap Comprehensive Income Net Of Tax
ComprehensiveIncomeNetOfTax
18467000 usd
CY2022 us-gaap Comprehensive Income Net Of Tax
ComprehensiveIncomeNetOfTax
23795000 usd
CY2021 us-gaap Comprehensive Income Net Of Tax
ComprehensiveIncomeNetOfTax
23152000 usd
CY2023 us-gaap Net Income Loss
NetIncomeLoss
18069000 usd
CY2022 us-gaap Net Income Loss
NetIncomeLoss
23822000 usd
CY2021 us-gaap Net Income Loss
NetIncomeLoss
23280000 usd
CY2023 us-gaap Depreciation Depletion And Amortization
DepreciationDepletionAndAmortization
1349000 usd
CY2022 us-gaap Depreciation Depletion And Amortization
DepreciationDepletionAndAmortization
1336000 usd
CY2021 us-gaap Depreciation Depletion And Amortization
DepreciationDepletionAndAmortization
1293000 usd
CY2023 us-gaap Gain Loss On Investments
GainLossOnInvestments
-125000 usd
CY2022 us-gaap Gain Loss On Investments
GainLossOnInvestments
-1402000 usd
CY2021 us-gaap Gain Loss On Investments
GainLossOnInvestments
4710000 usd
CY2023 valu Non Voting Profits Interest In Unconsolidated Entity
NonVotingProfitsInterestInUnconsolidatedEntity
734000 usd
CY2022 valu Non Voting Profits Interest In Unconsolidated Entity
NonVotingProfitsInterestInUnconsolidatedEntity
2142000 usd
CY2021 valu Non Voting Profits Interest In Unconsolidated Entity
NonVotingProfitsInterestInUnconsolidatedEntity
2131000 usd
CY2023 valu Non Voting Revenues Interest In Unconsolidated Entity
NonVotingRevenuesInterestInUnconsolidatedEntity
10397000 usd
CY2022 valu Non Voting Revenues Interest In Unconsolidated Entity
NonVotingRevenuesInterestInUnconsolidatedEntity
15899000 usd
CY2021 valu Non Voting Revenues Interest In Unconsolidated Entity
NonVotingRevenuesInterestInUnconsolidatedEntity
15190000 usd
CY2023 valu Revenues Distribution From Variable Interest Entities Operating Activities
RevenuesDistributionFromVariableInterestEntitiesOperatingActivities
11284000 usd
CY2022 valu Revenues Distribution From Variable Interest Entities Operating Activities
RevenuesDistributionFromVariableInterestEntitiesOperatingActivities
16608000 usd
CY2021 valu Revenues Distribution From Variable Interest Entities Operating Activities
RevenuesDistributionFromVariableInterestEntitiesOperatingActivities
13907000 usd
CY2023 valu Profits Distributions From Variable Interest Entities Operating Activities
ProfitsDistributionsFromVariableInterestEntitiesOperatingActivities
1043000 usd
CY2022 valu Profits Distributions From Variable Interest Entities Operating Activities
ProfitsDistributionsFromVariableInterestEntitiesOperatingActivities
2439000 usd
CY2021 valu Profits Distributions From Variable Interest Entities Operating Activities
ProfitsDistributionsFromVariableInterestEntitiesOperatingActivities
1602000 usd
CY2023 us-gaap Gains Losses On Extinguishment Of Debt
GainsLossesOnExtinguishmentOfDebt
-0 usd
CY2022 us-gaap Gains Losses On Extinguishment Of Debt
GainsLossesOnExtinguishmentOfDebt
2331000 usd
CY2021 us-gaap Gains Losses On Extinguishment Of Debt
GainsLossesOnExtinguishmentOfDebt
-0 usd
CY2023 valu Noncash Deferred Rent Expenses
NoncashDeferredRentExpenses
-1240000 usd
CY2022 valu Noncash Deferred Rent Expenses
NoncashDeferredRentExpenses
-1087000 usd
CY2021 valu Noncash Deferred Rent Expenses
NoncashDeferredRentExpenses
-962000 usd
CY2023 us-gaap Deferred Income Tax Expense Benefit
DeferredIncomeTaxExpenseBenefit
20000 usd
CY2022 us-gaap Deferred Income Tax Expense Benefit
DeferredIncomeTaxExpenseBenefit
-89000 usd
CY2021 us-gaap Deferred Income Tax Expense Benefit
DeferredIncomeTaxExpenseBenefit
543000 usd
CY2023 us-gaap Increase Decrease In Contract With Customer Liability
IncreaseDecreaseInContractWithCustomerLiability
-800000 usd
CY2022 us-gaap Increase Decrease In Contract With Customer Liability
IncreaseDecreaseInContractWithCustomerLiability
-1315000 usd
CY2021 us-gaap Increase Decrease In Contract With Customer Liability
IncreaseDecreaseInContractWithCustomerLiability
350000 usd
CY2023 us-gaap Increase Decrease In Accounts Payable And Accrued Liabilities
IncreaseDecreaseInAccountsPayableAndAccruedLiabilities
-51000 usd
CY2022 us-gaap Increase Decrease In Accounts Payable And Accrued Liabilities
IncreaseDecreaseInAccountsPayableAndAccruedLiabilities
-763000 usd
CY2021 us-gaap Increase Decrease In Accounts Payable And Accrued Liabilities
IncreaseDecreaseInAccountsPayableAndAccruedLiabilities
21000 usd
CY2023 us-gaap Increase Decrease In Accrued Salaries
IncreaseDecreaseInAccruedSalaries
-176000 usd
CY2022 us-gaap Increase Decrease In Accrued Salaries
IncreaseDecreaseInAccruedSalaries
-26000 usd
CY2021 us-gaap Increase Decrease In Accrued Salaries
IncreaseDecreaseInAccruedSalaries
18000 usd
CY2023 us-gaap Increase Decrease In Accrued Income Taxes Payable
IncreaseDecreaseInAccruedIncomeTaxesPayable
185000 usd
CY2022 us-gaap Increase Decrease In Accrued Income Taxes Payable
IncreaseDecreaseInAccruedIncomeTaxesPayable
321000 usd
CY2021 us-gaap Increase Decrease In Accrued Income Taxes Payable
IncreaseDecreaseInAccruedIncomeTaxesPayable
-1487000 usd
CY2023 us-gaap Increase Decrease In Income Taxes Receivable
IncreaseDecreaseInIncomeTaxesReceivable
-163000 usd
CY2022 us-gaap Increase Decrease In Income Taxes Receivable
IncreaseDecreaseInIncomeTaxesReceivable
-28000 usd
CY2021 us-gaap Increase Decrease In Income Taxes Receivable
IncreaseDecreaseInIncomeTaxesReceivable
616000 usd
CY2023 us-gaap Increase Decrease In Prepaid Deferred Expense And Other Assets
IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets
215000 usd
CY2022 us-gaap Increase Decrease In Prepaid Deferred Expense And Other Assets
IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets
-34000 usd
CY2021 us-gaap Increase Decrease In Prepaid Deferred Expense And Other Assets
IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets
-39000 usd
CY2023 us-gaap Increase Decrease In Accounts Receivable
IncreaseDecreaseInAccountsReceivable
447000 usd
CY2022 us-gaap Increase Decrease In Accounts Receivable
IncreaseDecreaseInAccountsReceivable
-2308000 usd
CY2021 us-gaap Increase Decrease In Accounts Receivable
IncreaseDecreaseInAccountsReceivable
-453000 usd
CY2023 us-gaap Adjustments To Reconcile Net Income Loss To Cash Provided By Used In Operating Activities
AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivities
109000 usd
CY2022 us-gaap Adjustments To Reconcile Net Income Loss To Cash Provided By Used In Operating Activities
AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivities
824000 usd
CY2021 us-gaap Adjustments To Reconcile Net Income Loss To Cash Provided By Used In Operating Activities
AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivities
-6870000 usd
CY2023 us-gaap Net Cash Provided By Used In Operating Activities
NetCashProvidedByUsedInOperatingActivities
18178000 usd
CY2022 us-gaap Net Cash Provided By Used In Operating Activities
NetCashProvidedByUsedInOperatingActivities
24646000 usd
CY2021 us-gaap Net Cash Provided By Used In Operating Activities
NetCashProvidedByUsedInOperatingActivities
16410000 usd
CY2023 us-gaap Proceeds From Sale Of Equity Securities Fv Ni
ProceedsFromSaleOfEquitySecuritiesFvNi
4706000 usd
CY2022 us-gaap Proceeds From Sale Of Equity Securities Fv Ni
ProceedsFromSaleOfEquitySecuritiesFvNi
12039000 usd
CY2021 us-gaap Proceeds From Sale Of Equity Securities Fv Ni
ProceedsFromSaleOfEquitySecuritiesFvNi
8212000 usd
CY2023 us-gaap Payments To Acquire Equity Securities Fv Ni
PaymentsToAcquireEquitySecuritiesFvNi
1732000 usd
CY2022 us-gaap Payments To Acquire Equity Securities Fv Ni
PaymentsToAcquireEquitySecuritiesFvNi
7508000 usd
CY2021 us-gaap Payments To Acquire Equity Securities Fv Ni
PaymentsToAcquireEquitySecuritiesFvNi
12958000 usd
CY2023 us-gaap Proceeds From Sale Of Available For Sale Securities Debt
ProceedsFromSaleOfAvailableForSaleSecuritiesDebt
9907000 usd
CY2022 us-gaap Proceeds From Sale Of Available For Sale Securities Debt
ProceedsFromSaleOfAvailableForSaleSecuritiesDebt
2496000 usd
CY2021 us-gaap Proceeds From Sale Of Available For Sale Securities Debt
ProceedsFromSaleOfAvailableForSaleSecuritiesDebt
14902000 usd
CY2023 us-gaap Payments To Acquire Available For Sale Securities Debt
PaymentsToAcquireAvailableForSaleSecuritiesDebt
38857000 usd
CY2022 us-gaap Payments To Acquire Available For Sale Securities Debt
PaymentsToAcquireAvailableForSaleSecuritiesDebt
10405000 usd
CY2021 us-gaap Payments To Acquire Available For Sale Securities Debt
PaymentsToAcquireAvailableForSaleSecuritiesDebt
2597000 usd
CY2023 us-gaap Payments To Acquire Property Plant And Equipment
PaymentsToAcquirePropertyPlantAndEquipment
30000 usd
CY2022 us-gaap Payments To Acquire Property Plant And Equipment
PaymentsToAcquirePropertyPlantAndEquipment
11000 usd
CY2021 us-gaap Payments To Acquire Property Plant And Equipment
PaymentsToAcquirePropertyPlantAndEquipment
33000 usd
CY2023 us-gaap Payments For Software
PaymentsForSoftware
110000 usd
CY2022 us-gaap Payments For Software
PaymentsForSoftware
-0 usd
CY2021 us-gaap Payments For Software
PaymentsForSoftware
145000 usd
CY2023 us-gaap Net Cash Provided By Used In Investing Activities
NetCashProvidedByUsedInInvestingActivities
-26116000 usd
CY2022 us-gaap Net Cash Provided By Used In Investing Activities
NetCashProvidedByUsedInInvestingActivities
-3389000 usd
CY2021 us-gaap Net Cash Provided By Used In Investing Activities
NetCashProvidedByUsedInInvestingActivities
7381000 usd
CY2023 us-gaap Payments For Repurchase Of Common Stock
PaymentsForRepurchaseOfCommonStock
4704000 usd
CY2022 us-gaap Payments For Repurchase Of Common Stock
PaymentsForRepurchaseOfCommonStock
2484000 usd
CY2021 us-gaap Payments For Repurchase Of Common Stock
PaymentsForRepurchaseOfCommonStock
1526000 usd
CY2023 valu Increase Decrease In Receivables From Brokersdealers And Clearing Organizations Financing Activities
IncreaseDecreaseInReceivablesFromBrokersdealersAndClearingOrganizationsFinancingActivities
-0 usd
CY2022 valu Increase Decrease In Receivables From Brokersdealers And Clearing Organizations Financing Activities
IncreaseDecreaseInReceivablesFromBrokersdealersAndClearingOrganizationsFinancingActivities
-0 usd
CY2021 valu Increase Decrease In Receivables From Brokersdealers And Clearing Organizations Financing Activities
IncreaseDecreaseInReceivablesFromBrokersdealersAndClearingOrganizationsFinancingActivities
-608000 usd
CY2023 valu Increase Decrease In Payables To Brokerdealers And Clearing Organizations Financing Activities
IncreaseDecreaseInPayablesToBrokerdealersAndClearingOrganizationsFinancingActivities
0 usd
CY2022 valu Increase Decrease In Payables To Brokerdealers And Clearing Organizations Financing Activities
IncreaseDecreaseInPayablesToBrokerdealersAndClearingOrganizationsFinancingActivities
0 usd
CY2021 valu Increase Decrease In Payables To Brokerdealers And Clearing Organizations Financing Activities
IncreaseDecreaseInPayablesToBrokerdealersAndClearingOrganizationsFinancingActivities
-588000 usd
CY2023 us-gaap Payments Of Dividends Common Stock
PaymentsOfDividendsCommonStock
9471000 usd
CY2022 us-gaap Payments Of Dividends Common Stock
PaymentsOfDividendsCommonStock
8405000 usd
CY2021 us-gaap Payments Of Dividends Common Stock
PaymentsOfDividendsCommonStock
8068000 usd
CY2023 us-gaap Net Cash Provided By Used In Financing Activities
NetCashProvidedByUsedInFinancingActivities
-14175000 usd
CY2022 us-gaap Net Cash Provided By Used In Financing Activities
NetCashProvidedByUsedInFinancingActivities
-10889000 usd
CY2021 us-gaap Net Cash Provided By Used In Financing Activities
NetCashProvidedByUsedInFinancingActivities
-9574000 usd
CY2023 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
-22113000 usd
CY2022 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
10368000 usd
CY2021 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
14217000 usd
CY2022Q2 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
30008000 usd
CY2021Q2 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
19640000 usd
CY2020Q2 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
5423000 usd
CY2023Q2 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
7895000 usd
CY2022Q2 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
30008000 usd
CY2021Q2 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
19640000 usd
CY2020Q2 us-gaap Stockholders Equity
StockholdersEquity
53539000 usd
CY2021 us-gaap Net Income Loss
NetIncomeLoss
23280000 usd
CY2021 us-gaap Other Comprehensive Income Availableforsale Securities Adjustment Net Of Tax Portion Attributable To Parent
OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentNetOfTaxPortionAttributableToParent
-128000 usd
CY2021 us-gaap Treasury Stock Value Acquired Cost Method
TreasuryStockValueAcquiredCostMethod
1526000 usd
CY2021 us-gaap Dividends Common Stock
DividendsCommonStock
8152000 usd
CY2021Q2 us-gaap Stockholders Equity
StockholdersEquity
67013000 usd
CY2021Q2 us-gaap Stockholders Equity
StockholdersEquity
67013000 usd
CY2022 us-gaap Net Income Loss
NetIncomeLoss
23822000 usd
CY2022 us-gaap Other Comprehensive Income Availableforsale Securities Adjustment Net Of Tax Portion Attributable To Parent
OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentNetOfTaxPortionAttributableToParent
-27000 usd
CY2022 us-gaap Treasury Stock Value Acquired Cost Method
TreasuryStockValueAcquiredCostMethod
2484000 usd
CY2022 us-gaap Dividends Common Stock
DividendsCommonStock
8679000 usd
CY2022Q2 us-gaap Stockholders Equity
StockholdersEquity
79645000 usd
CY2022Q2 us-gaap Stockholders Equity
StockholdersEquity
79645000 usd
CY2023 us-gaap Net Income Loss
NetIncomeLoss
18069000 usd
CY2023 us-gaap Other Comprehensive Income Availableforsale Securities Adjustment Net Of Tax Portion Attributable To Parent
OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentNetOfTaxPortionAttributableToParent
398000 usd
CY2023 us-gaap Treasury Stock Value Acquired Cost Method
TreasuryStockValueAcquiredCostMethod
4704000 usd
CY2023 us-gaap Dividends Common Stock
DividendsCommonStock
9735000 usd
CY2023Q2 us-gaap Stockholders Equity
StockholdersEquity
83673000 usd
CY2023 us-gaap Use Of Estimates
UseOfEstimates
<table><tbody><tr><td colspan="1" style="vertical-align:bottom;width:10.5%;"><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Use of Estimates:</b> </p> </td></tr> <tr><td style="vertical-align:bottom;width:10.5%;"> </td></tr> <tr><td colspan="1" style="vertical-align:top;width:99.1%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">The preparation of financial statements in conformity with U.S. generally accepted accounting principles ("GAAP") requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results may differ from those estimates.</p> </td></tr> <tr><td colspan="1" style="vertical-align:top;width:99.1%;"> </td></tr> <tr><td colspan="1" style="vertical-align:bottom;width:10.5%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"></p></td></tr> <tr><td colspan="1" style="vertical-align:bottom;width:10.5%;"><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b></b></p></td></tr> </tbody></table><table><tbody><tr><td colspan="1" style="vertical-align:bottom;width:10.5%;"><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Principles of Consolidation:</b>  </p> </td></tr> <tr><td style="vertical-align:bottom;width:10.5%;"> </td></tr> <tr><td colspan="1" style="vertical-align:top;width:99.1%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">The Company follows the guidance in the Financial Accounting Standards Board's ("FASB") Topic 810 “Consolidation” to determine if it should consolidate its investment in a variable interest entity ("VIE"). A VIE is a legal entity in which either (i) equity investors do not have sufficient equity investment at risk to enable the entity to finance its activities independently or (ii) the equity holders at risk lack the obligation to absorb losses, the right to receive residual returns or the right to make decisions about the entity’s activities that most significantly affect the entity's economic performance.  A holder of a variable interest in a VIE is required to consolidate the entity if it is determined that it has a controlling financial interest in the VIE and is therefore the primary beneficiary. The determination of a controlling financial interest in a VIE is based on a qualitative assessment to identify the variable interest holder, if any, that has (i) the power to direct the activities of the VIE that most significantly impact the VIE’s economic performance, and (ii) either the obligation to absorb losses of the entity or the right to receive benefits from the entity that could potentially be significant to the VIE.  The accounting guidance requires the Company to perform an ongoing assessment of whether the Company is the primary beneficiary of a VIE and the Company has determined it is not the primary beneficiary of a VIE (see Note 5).</p> </td></tr> <tr><td colspan="1" style="vertical-align:top;width:99.1%;"> </td></tr> <tr><td colspan="1" style="vertical-align:top;width:99.1%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">In accordance with FASB's Topic 810, the assets, liabilities, and results of operations of subsidiaries in which the Company has a controlling interest have been consolidated.  All significant intercompany accounts and transactions have been eliminated in consolidation. The Company holds a significant non-voting revenues interest (excluding distribution revenues) and a significant non-voting profits interest in EULAV Asset Management, a Delaware statutory trust (“EAM” or “EAM Trust”). The Company relied on the guidance in FASB's ASC Topics 323 and 810 in its determination not to consolidate its investment in EAM and to account for such investment under the equity method of accounting. The Company reports the amount it receives for its non-voting revenues and non-voting profits interests as a separate line item below operating income in the Consolidated Statements of Income.     </p> </td></tr> <tr><td colspan="1" style="vertical-align:top;width:99.1%;"> </td></tr> <tr><td colspan="1" style="vertical-align:bottom;width:10.5%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"></p></td></tr> <tr><td colspan="1" style="vertical-align:bottom;width:10.5%;"><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b></b></p></td></tr> </tbody></table><table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td colspan="1" style="vertical-align:bottom;width:10.5%;"><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Revenue Recognition:</b> </p> </td></tr> <tr><td style="vertical-align:bottom;width:10.5%;"> </td></tr> <tr><td colspan="1" style="vertical-align:top;width:99.1%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">Depending upon the product, subscription fulfillment for Value Line periodicals and related publications is available in print or digitally, via internet access. The length of a subscription varies by product and offer received by the subscriber.  Generally, subscriptions are offered as annual subscriptions with the majority of subscriptions paid in advance. Subscription revenues, net of discounts, are recognized ratably on a straight line basis when the product is served to the client over the life of the subscription. Accordingly, the amount of subscription fees to be earned by fulfilling subscriptions after the date of the balance sheets are shown as unearned revenue within current and long-term liabilities.</p> </td></tr> </tbody></table> <p style="margin: 0pt; font-size: 10pt; font-family: &quot;Times New Roman&quot;;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td colspan="1" style="vertical-align:top;width:99.1%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">Copyright fees are derived from providing certain Value Line trademarks and the Value Line Proprietary Ranks to third parties under written agreements for use in selecting securities for third party marketed products, including unit investment trusts, annuities and exchange traded funds ("ETFs"). The Company earns asset-based copyright fees upon delivery of the product to the customer as specified in the individual agreements. Revenue is recognized monthly and received either quarterly or in advance over the term of the agreement and, because it is asset-based, will fluctuate as the market value of the underlying portfolio increases or decreases in value.  </p> </td></tr> <tr><td colspan="1" style="vertical-align:top;width:99.1%;"> </td></tr> <tr><td colspan="1" style="vertical-align:top;width:99.1%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">EAM earns investment management fees from the Value Line Funds. The management fees and average daily net assets for the Value Line Funds are calculated by State Street Bank, which serves as the fund accountant, fund administrator, and custodian of the Value Line Funds. </p> </td></tr> <tr><td colspan="1" style="vertical-align:top;width:99.1%;"> </td></tr> <tr><td colspan="1" style="vertical-align:top;width:99.1%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">The Value Line Funds are open-end management companies registered under the Investment Company Act of 1940 (the "1940 Act"). Shareholder transactions for the Value Line Funds are processed each business day by the third party transfer agent of the Funds. Shares can be redeemed without advance notice upon request of the shareowners each day that the New York Stock Exchange is open. </p> </td></tr> <tr><td colspan="1" style="vertical-align:top;width:99.1%;"> </td></tr> <tr><td colspan="1" style="vertical-align:bottom;width:10.5%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"></p></td></tr> </tbody></table><table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td colspan="1" style="vertical-align:bottom;width:10.5%;"><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b></b></p></td></tr> </tbody></table><table><tbody><tr><td colspan="1" style="vertical-align:bottom;width:10.5%;"><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Investment in Unconsolidated Entities:</b>  </p> </td></tr> <tr><td style="vertical-align:bottom;width:10.5%;"> </td></tr> <tr><td colspan="1" style="vertical-align:top;width:99.1%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">The Company accounts for its investment in its unconsolidated entity, EAM, using the equity method of accounting in accordance with FASB’s ASC 323. The equity method is an appropriate means of recognizing increases or decreases measured by GAAP in the economic resources underlying the investments. Under the equity method, an investor recognizes its share of the earnings or losses of an investee in the periods for which they are reported by the investee in its financial statements rather than in the period in which an investee declares a dividend or distribution. An investor adjusts the carrying amount of an investment for its share of the earnings or losses recognized by the investee.</p> </td></tr> <tr><td colspan="1" style="vertical-align:top;width:99.1%;"> </td></tr> <tr><td colspan="1" style="vertical-align:top;width:99.1%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">The Company’s “interests” in EAM, the investment adviser to and the sole member of the distributor of the Value Line Funds, consist of a "non-voting revenues interest" and a "non-voting profits interest" in EAM as defined in the EAM Trust Agreement.  The non-voting revenues interest entitles the Company to receive a range of 41% to 55%, based on the amount of EAM’s adjusted gross revenues, excluding EULAV Securities' distribution revenues (“Revenues Interest”).  The non-voting profits interest entitles the Company to receive 50% of EAM's profits, subject to certain limited adjustments as defined in the EAM Trust Agreement (“Profits Interest”). The Revenues Interest and at least 90% of the Profits Interest are to be distributed each quarter to all interest holders of EAM, including Value Line. The Company's Revenues Interest in EAM excludes participation in the service and distribution fees of EAM's subsidiary EULAV Securities. The Company reflects its non-voting revenues and non-voting profits interests in EAM as non-operating income under the equity method of accounting. Although the Company does not have control over the operating and financial policies of EAM, pursuant to the EAM Trust Agreement, the Company has a contractual right to receive its share of EAM's revenues and profits.  </p> </td></tr> <tr><td colspan="1" style="vertical-align:top;width:99.1%;"> </td></tr> <tr><td colspan="1" style="vertical-align:bottom;width:10.5%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"></p></td></tr> <tr><td colspan="1" style="vertical-align:bottom;width:10.5%;"><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b></b></p></td></tr> </tbody></table><table><tbody><tr><td colspan="1" style="vertical-align:bottom;width:10.5%;"><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Recent Accounting Pronouncements:</b></p> </td></tr> <tr><td style="vertical-align:bottom;width:10.5%;"> </td></tr> <tr><td colspan="1" style="vertical-align:top;width:99.1%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">In December 2019, the Financial Accounting Standards Board (“FASB”) issued ASU 2019-12, “Income Taxes (Topic740): Simplifying the Accounting for Income Taxes” as part of its initiative to reduce complexity in the accounting standards. The standard eliminates certain exceptions related to the approach for intraperiod tax allocation, the methodology for calculating income taxes in an interim period and the recognition of deferred tax liabilities for outside basis differences. The standard also clarifies and simplifies other aspects of the accounting for income taxes including interim-period accounting for enacted changes in tax laws. The Company adopted this guidance effective May 1, 2021. The adoption of this standard did not have a material impact on the Company’s financial statements.</p> </td></tr> <tr><td colspan="1" style="vertical-align:top;width:99.1%;"> </td></tr> <tr><td colspan="1" style="vertical-align:top;width:99.1%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">On June 21, 2018, the United States Supreme Court reversed the 1992 ruling in <i>Quill,</i> which protected firms delivering items by common carrier into a state where it had no physical presence from having to collect sales tax in such state. The Company has  integrated the effects of the various state laws into its operations and continues to do so. </p> </td></tr> <tr><td colspan="1" style="vertical-align:top;width:99.1%;"> </td></tr> <tr><td colspan="1" style="vertical-align:bottom;width:10.5%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"></p></td></tr> <tr><td colspan="1" style="vertical-align:bottom;width:10.5%;"><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b></b></p></td></tr> </tbody></table><table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td colspan="1" style="vertical-align:bottom;width:10.5%;"><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Valuation of Securities:</b> </p> </td></tr> <tr><td style="vertical-align:bottom;width:10.5%;"> </td></tr> <tr><td colspan="1" style="vertical-align:top;width:99.1%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">The Company's securities classified as cash equivalents, equity securities and available-for-sale fixed income securities consist of shares of money market funds that invest primarily in short-term U.S. Government securities and investments in equities including ETFs and are valued in accordance with the requirements of the Fair Value Measurements Topic of the FASB's ASC 820. The securities classified as equity securities reflected in the Consolidated Balance Sheets are valued at market and unrealized gains and losses are recorded in the Consolidated Statements of Income per FASB Accounting Standards Update No. 2016-01 ("ASU 2016-01"). The securities classified as available-for-sale  fixed income securities reflected in the Consolidated Balance Sheets are valued at market and unrealized gains and losses, net of applicable taxes, are reported as a separate component of shareholders' equity. Investment gains and losses on sales of the equity securities are the difference between proceeds from sales and the fair value of the equity securities sold at the beginning of the period or the purchase date, if later.  Investment gains and losses on sales of the available-for-sale fixed income securities are the difference between proceeds from sales and the cost of the securities. Investment gains and losses on sales of the securities are recorded in earnings as of the trade date and are determined on the identified cost method.  </p> </td></tr> </tbody></table> <p style="margin: 0pt; font-size: 10pt; font-family: &quot;Times New Roman&quot;;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td colspan="8" style="vertical-align:top;width:99.1%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">The Company classifies its equity securities and available-for-sale fixed income securities as current assets to properly reflect its liquidity and to recognize the fact that it has liquid assets available-for-sale should the need arise.</p> </td></tr> <tr><td colspan="8" style="vertical-align:top;width:99.1%;"> </td></tr> <tr><td colspan="8" style="vertical-align:top;width:99.1%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">Market valuations of securities listed on a securities exchange and ETF shares are based on the closing sales prices on the last business day of each month. The market value of the Company's fixed maturity U.S. Government debt securities is determined utilizing publicly quoted market prices. Cash equivalents consist of investments in money market funds that invest primarily in U.S. Government securities valued in accordance with rule 2a-7 under the 1940 Act.</p> </td></tr> <tr><td colspan="8" style="vertical-align:top;width:99.1%;"> </td></tr> <tr><td colspan="8" style="vertical-align:top;width:99.1%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">The Fair Value Measurements Topic of FASB's ASC defines fair value as the price that the Company would receive upon selling an investment in a timely transaction to an independent buyer in the principal or most advantageous market for the investment. The Fair Value Measurements Topic established a three-tier hierarchy to maximize the use of observable market data and minimize the use of unobservable inputs and to establish classification of fair value measurements for disclosure purposes. Inputs refer broadly to the information that market participants would use in pricing the asset or liability, including assumptions about risk. Examples of risks include those inherent in a particular valuation technique used to measure fair value such as the risk inherent in the inputs to the valuation technique. Inputs are classified as observable or unobservable. Observable inputs are inputs that reflect the assumptions market participants would use in pricing the asset or liability developed based on market data obtained from sources independent of the reporting entity. Unobservable inputs are inputs that reflect the reporting entity’s own assumptions about the factors market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. </p> </td></tr> <tr><td colspan="8" style="vertical-align:top;width:99.1%;"> </td></tr> <tr><td colspan="8" style="vertical-align:top;width:99.1%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">The three-tier hierarchy of inputs is summarized in the three broad levels listed below.</p> </td></tr> <tr><td colspan="8" style="vertical-align:top;width:99.1%;"> </td></tr> <tr><td colspan="8" style="vertical-align:top;width:99.1%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">Level 1 – quoted prices in active markets for identical investments</p> </td></tr> <tr><td colspan="8" style="vertical-align:top;width:99.1%;"> </td></tr> <tr><td colspan="8" style="vertical-align:top;width:99.1%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">Level 2 – other significant observable inputs (including quoted prices for similar investments, interest rates, prepayment speeds, credit risk, etc.)</p> </td></tr> <tr><td colspan="8" style="vertical-align:top;width:99.1%;"> </td></tr> <tr><td colspan="8" style="vertical-align:top;width:99.1%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">Level 3 – significant unobservable inputs (including the Company’s own assumptions in determining the fair value of investments)</p> </td></tr> <tr><td colspan="8" style="vertical-align:top;width:99.1%;"> </td></tr> <tr><td colspan="8" style="vertical-align:top;width:99.1%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">The following summarizes the levels of fair value measurements of the Company’s investments:</p> </td></tr> </tbody></table> <p style="margin: 0pt; font-size: 10pt; font-family: &quot;Times New Roman&quot;;"> </p> <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="margin-right: 5%; width: 95%; font-size: 10pt; font-family: &quot;Times New Roman&quot;; text-indent: 0px;"><tbody><tr style="vertical-align: bottom;"><td style="font-family: &quot;Times New Roman&quot;; font-size: 10pt;"> </td><td style="font-family: &quot;Times New Roman&quot;; font-size: 10pt;"> </td><td colspan="14" rowspan="1" style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); text-align: center;">As of April 30, 2023</td><td style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; padding-bottom: 1px;"> </td></tr> <tr style="vertical-align: bottom;"><td style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; width: 48%; border-bottom: 1px solid black;"> <p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt;">($ in thousands)</p> </td><td style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 1px solid black;"> </td><td colspan="2" style="text-align: center; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Level 1</p> </td><td style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Level 2</p> </td><td style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Level 3</p> </td><td style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Total</p> </td><td style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; padding-bottom: 1px;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: &quot;Times New Roman&quot;; font-size: 10pt;"> <p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt;">Cash equivalents</p> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt;">$</td><td style="width: 10%; text-align: right; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt;">7,240</td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt;">$</td><td style="width: 10%; text-align: right; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt;">$</td><td style="width: 10%; text-align: right; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt;">$</td><td style="width: 10%; text-align: right; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt;">7,240</td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: &quot;Times New Roman&quot;; font-size: 10pt;"> <p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt;">Equity securities</p> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt;"> </td><td style="width: 10%; text-align: right; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt;">14,546</td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt;"> </td><td style="width: 10%; text-align: right; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt;"> </td><td style="width: 10%; text-align: right; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt;"> </td><td style="width: 10%; text-align: right; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt;">14,546</td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: &quot;Times New Roman&quot;; font-size: 10pt;"> <p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt;">Available-for-sale fixed income securities</p> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 10%; text-align: right; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">39,928</td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 10%; text-align: right; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 10%; text-align: right; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 10%; text-align: right; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">39,928</td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: &quot;Times New Roman&quot;; font-size: 10pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td><td style="width: 10%; text-align: right; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">61,714</td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 3px double rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 3px double rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td><td style="width: 10%; text-align: right; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 3px double rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 3px double rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td><td style="width: 10%; text-align: right; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 3px double rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 3px double rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td><td style="width: 10%; text-align: right; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">61,714</td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;"> </td></tr> </tbody></table> <p style="margin: 0pt; font-size: 10pt; font-family: &quot;Times New Roman&quot;;"> </p> <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="margin-right: 5%; width: 95%; font-size: 10pt; font-family: &quot;Times New Roman&quot;; text-indent: 0px;"><tbody><tr style="vertical-align: bottom;"><td style="font-family: &quot;Times New Roman&quot;; font-size: 10pt;"> </td><td style="font-family: &quot;Times New Roman&quot;; font-size: 10pt;"> </td><td colspan="14" rowspan="1" style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); text-align: center;">As of April 30, 2022</td><td style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; padding-bottom: 1px;"> </td></tr> <tr style="vertical-align: bottom;"><td style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; width: 48%; border-bottom: 1px solid black;"> <p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt;">($ in thousands)</p> </td><td style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 1px solid black;"> </td><td colspan="2" style="text-align: center; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Level 1</p> </td><td style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Level 2</p> </td><td style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Level 3</p> </td><td style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Total</p> </td><td style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; padding-bottom: 1px;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: &quot;Times New Roman&quot;; font-size: 10pt;"> <p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt;">Cash equivalents</p> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt;">$</td><td style="width: 10%; text-align: right; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt;">28,965</td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt;">$</td><td style="width: 10%; text-align: right; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt;">$</td><td style="width: 10%; text-align: right; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt;">$</td><td style="width: 10%; text-align: right; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt;">28,965</td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: &quot;Times New Roman&quot;; font-size: 10pt;"> <p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt;">Equity securities</p> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt;"> </td><td style="width: 10%; text-align: right; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt;">17,647</td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt;"> </td><td style="width: 10%; text-align: right; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt;"> </td><td style="width: 10%; text-align: right; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt;"> </td><td style="width: 10%; text-align: right; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt;">17,647</td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: &quot;Times New Roman&quot;; font-size: 10pt;"> <p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt;">Available-for-sale fixed income securities</p> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 10%; text-align: right; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">10,475</td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 10%; text-align: right; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 10%; text-align: right; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 10%; text-align: right; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"><span style="-sec-ix-hidden:c100142543">10,475</span></td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: &quot;Times New Roman&quot;; font-size: 10pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td><td style="width: 10%; text-align: right; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">57,087</td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 3px double rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 3px double rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td><td style="width: 10%; text-align: right; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 3px double rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 3px double rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td><td style="width: 10%; text-align: right; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 3px double rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; border-bottom: 3px double rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td><td style="width: 10%; text-align: right; font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">57,087</td><td style="width: 1%; font-family: &quot;Times New Roman&quot;; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;"> </td></tr> </tbody></table> <p style="margin: 0pt; font-size: 10pt; font-family: &quot;Times New Roman&quot;;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td colspan="1" style="vertical-align:top;width:99.1%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">The Company had no other financial instruments such as futures, forwards and swap contracts. For the periods ended April 30, 2023 and April 30, 2022, there were no Level 2 nor Level 3 investments. The Company does not have any liabilities subject to fair value measurement.</p> </td></tr> <tr><td style="vertical-align:bottom;width:10.5%;"> </td></tr> <tr><td colspan="1" style="vertical-align:bottom;width:10.5%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"></p></td></tr> </tbody></table><table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td colspan="1" style="vertical-align:bottom;width:10.5%;"><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b></b></p></td></tr> </tbody></table><table><tbody><tr><td colspan="1" style="vertical-align:bottom;width:10.5%;"><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Advertising expenses:</b>  </p> </td></tr> <tr><td style="vertical-align:bottom;width:10.5%;"> </td></tr> <tr><td colspan="1" style="vertical-align:bottom;width:10.5%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">The Company expenses advertising costs as incurred.</p> </td></tr> <tr><td style="vertical-align:bottom;width:10.5%;"> </td></tr> <tr><td colspan="1" style="vertical-align:bottom;width:10.5%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"></p></td></tr> <tr><td colspan="1" style="vertical-align:bottom;width:10.5%;"><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b></b></p></td></tr> </tbody></table><table><tbody><tr><td colspan="1" style="vertical-align:bottom;width:10.5%;"><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Income Taxes:</b></p> </td></tr> <tr><td style="vertical-align:bottom;width:10.5%;"> </td></tr> <tr><td colspan="1" style="vertical-align:top;width:99.1%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">The Company computes its income tax provision in accordance with the Income Tax Topic of the FASB's ASC.  Deferred tax liabilities and assets are recognized for the expected future tax consequences of events that have been reflected in the Consolidated  Financial Statements. Deferred tax liabilities and assets are determined based on the differences between the book values and the tax bases of particular assets and liabilities, using tax rates currently in effect for the years in which the differences are expected to reverse. The Company adopted the provisions of ASU 2015-17, Income taxes (Topic 740) and classifies all deferred taxes as long-term liabilities on the Consolidated Balance Sheets.</p> </td></tr> <tr><td colspan="1" style="vertical-align:top;width:99.1%;"> </td></tr> <tr><td colspan="1" style="vertical-align:top;width:99.1%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">The Income Tax Topic of the FASB's ASC establishes for all entities, a minimum threshold for financial statement recognition of the benefit of positions taken in filing tax returns (including whether an entity is taxable in a particular jurisdiction), and requires certain expanded tax disclosures. As of April 30, 2023, management has reviewed the tax positions for the years still subject to tax audit under the statute of limitations, evaluated the implications, and determined that there is no material impact to the Company's financial statements.</p> </td></tr> <tr><td style="vertical-align:bottom;width:10.5%;"> </td></tr> <tr><td colspan="1" style="vertical-align:bottom;width:10.5%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"></p></td></tr> <tr><td colspan="1" style="vertical-align:bottom;width:10.5%;"><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b></b></p></td></tr> </tbody></table><table><tbody><tr><td colspan="1" style="vertical-align:bottom;width:10.5%;"><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Earnings per share:</b>  </p> </td></tr> <tr><td style="vertical-align:bottom;width:10.5%;"> </td></tr> <tr><td colspan="1" style="vertical-align:top;width:99.1%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">Earnings per share are based on the weighted average number of shares of common stock and common stock equivalents outstanding during each period. Any shares that are reacquired during the period are weighted for the portion of the period that they are outstanding. The Company does not have any potentially dilutive common shares from outstanding stock options, warrants, restricted stock, or restricted stock units.</p> </td></tr> <tr><td style="vertical-align:bottom;width:10.5%;"> </td></tr> <tr><td colspan="1" style="vertical-align:bottom;width:10.5%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"></p></td></tr> <tr><td colspan="1" style="vertical-align:bottom;width:10.5%;"><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b></b></p></td></tr> </tbody></table><table><tbody><tr><td colspan="1" style="vertical-align:bottom;width:10.5%;"><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Cash and Cash Equivalents:</b>  </p> </td></tr> <tr><td style="vertical-align:bottom;width:10.5%;"> </td></tr> <tr><td colspan="1" style="vertical-align:top;width:99.1%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">For purposes of the Consolidated Statements of Cash Flows, the Company considers all cash held at banks and short-term liquid investments with an original maturity of less than three months to be cash and cash equivalents. As of April 30, 2023 and April 30, 2022, cash equivalents included $7,240,000 and $28,965,000, respectively, for amounts invested in  money market mutual funds that invest in short-term U.S. government securities.</p></td></tr> <tr><td colspan="1" style="vertical-align:top;width:99.1%;"><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;"></p> </td></tr> <tr><td style="vertical-align:bottom;width:10.5%;"> </td></tr> </tbody></table> <p style="margin: 0pt; font-size: 10pt; font-family: &quot;Times New Roman&quot;;"> </p>
CY2023Q2 us-gaap Cash And Cash Equivalents Fair Value Disclosure
CashAndCashEquivalentsFairValueDisclosure
7240000 usd
CY2023Q2 us-gaap Equity Securities Fv Ni Current And Noncurrent
EquitySecuritiesFvNiCurrentAndNoncurrent
14546000 usd
CY2023Q2 us-gaap Available For Sale Securities Debt Securities
AvailableForSaleSecuritiesDebtSecurities
39928000 usd
CY2023Q2 us-gaap Investments Fair Value Disclosure
InvestmentsFairValueDisclosure
61714000 usd
CY2022Q2 us-gaap Cash And Cash Equivalents Fair Value Disclosure
CashAndCashEquivalentsFairValueDisclosure
28965000 usd
CY2022Q2 us-gaap Equity Securities Fv Ni Current And Noncurrent
EquitySecuritiesFvNiCurrentAndNoncurrent
17647000 usd
CY2022Q2 us-gaap Investments Fair Value Disclosure
InvestmentsFairValueDisclosure
57087000 usd
CY2023Q2 us-gaap Money Market Funds At Carrying Value
MoneyMarketFundsAtCarryingValue
7240000 usd
CY2022Q2 us-gaap Money Market Funds At Carrying Value
MoneyMarketFundsAtCarryingValue
28965000 usd
CY2023Q2 us-gaap Cash And Cash Equivalents At Carrying Value
CashAndCashEquivalentsAtCarryingValue
7590000 usd
CY2022Q2 us-gaap Cash And Cash Equivalents At Carrying Value
CashAndCashEquivalentsAtCarryingValue
29703000 usd
CY2021Q2 us-gaap Cash And Cash Equivalents At Carrying Value
CashAndCashEquivalentsAtCarryingValue
19171000 usd
CY2023Q2 us-gaap Restricted Cash
RestrictedCash
305000 usd
CY2022Q2 us-gaap Restricted Cash
RestrictedCash
305000 usd
CY2021Q2 us-gaap Restricted Cash
RestrictedCash
469000 usd
CY2023Q2 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations
7895000 usd
CY2022Q2 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations
30008000 usd
CY2021Q2 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations
19640000 usd
CY2023 valu State And Local Income Tax Payments
StateAndLocalIncomeTaxPayments
923000 usd
CY2022 valu State And Local Income Tax Payments
StateAndLocalIncomeTaxPayments
894000 usd
CY2021 valu State And Local Income Tax Payments
StateAndLocalIncomeTaxPayments
1406000 usd
CY2023 valu Federal Income Tax Payments To Parent
FederalIncomeTaxPaymentsToParent
4425000 usd
CY2022 valu Federal Income Tax Payments To Parent
FederalIncomeTaxPaymentsToParent
5400000 usd
CY2021 valu Federal Income Tax Payments To Parent
FederalIncomeTaxPaymentsToParent
7154000 usd
CY2023 valu Non Voting Revenues Interest In Unconsolidated Entity
NonVotingRevenuesInterestInUnconsolidatedEntity
10397000 usd
CY2022 valu Non Voting Revenues Interest In Unconsolidated Entity
NonVotingRevenuesInterestInUnconsolidatedEntity
15899000 usd
CY2021 valu Non Voting Revenues Interest In Unconsolidated Entity
NonVotingRevenuesInterestInUnconsolidatedEntity
15190000 usd
CY2023 valu Non Voting Profits Interest In Unconsolidated Entity
NonVotingProfitsInterestInUnconsolidatedEntity
734000 usd
CY2022 valu Non Voting Profits Interest In Unconsolidated Entity
NonVotingProfitsInterestInUnconsolidatedEntity
2142000 usd
CY2021 valu Non Voting Profits Interest In Unconsolidated Entity
NonVotingProfitsInterestInUnconsolidatedEntity
2131000 usd
CY2023 valu Revenues And Profits Distribution From Unconsolidated Entity
RevenuesAndProfitsDistributionFromUnconsolidatedEntity
11131000 usd
CY2022 valu Revenues And Profits Distribution From Unconsolidated Entity
RevenuesAndProfitsDistributionFromUnconsolidatedEntity
18041000 usd
CY2021 valu Revenues And Profits Distribution From Unconsolidated Entity
RevenuesAndProfitsDistributionFromUnconsolidatedEntity
17321000 usd
CY2023Q2 valu Ownership Percentage By Parent
OwnershipPercentageByParent
0.9151 pure
CY2023Q2 us-gaap Equity Securities Fv Ni Cost
EquitySecuritiesFvNiCost
10169000 usd
CY2022Q2 us-gaap Equity Securities Fv Ni Cost
EquitySecuritiesFvNiCost
13318000 usd
CY2023Q2 us-gaap Equity Securities Fv Ni Current And Noncurrent
EquitySecuritiesFvNiCurrentAndNoncurrent
14546000 usd
CY2022Q2 us-gaap Equity Securities Fv Ni Current And Noncurrent
EquitySecuritiesFvNiCurrentAndNoncurrent
17647000 usd
CY2023 us-gaap Equity Securities Fv Ni Realized Gain Loss
EquitySecuritiesFvNiRealizedGainLoss
-81000 usd
CY2022 us-gaap Equity Securities Fv Ni Realized Gain Loss
EquitySecuritiesFvNiRealizedGainLoss
-1568000 usd
CY2021 us-gaap Equity Securities Fv Ni Realized Gain Loss
EquitySecuritiesFvNiRealizedGainLoss
835000 usd
CY2023 us-gaap Equity Securities Fv Ni Unrealized Gain Loss
EquitySecuritiesFvNiUnrealizedGainLoss
-45000 usd
CY2022 us-gaap Equity Securities Fv Ni Unrealized Gain Loss
EquitySecuritiesFvNiUnrealizedGainLoss
167000 usd
CY2021 us-gaap Equity Securities Fv Ni Unrealized Gain Loss
EquitySecuritiesFvNiUnrealizedGainLoss
3875000 usd
CY2023 valu Investment Income Expense Other
InvestmentIncomeExpenseOther
-1000 usd
CY2023Q2 us-gaap Available For Sale Securities Debt Maturities Within One Year Amortized Cost
AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearAmortizedCost
34384000 usd
CY2023Q2 valu Availableforsale Securities Debt Maturities Next Twelve Months Gross Unrealized Gains
AvailableforsaleSecuritiesDebtMaturitiesNextTwelveMonthsGrossUnrealizedGains
486000 usd
CY2023Q2 valu Availableforsale Securities Debt Maturities Next Twelve Months Gross Unrealized Losses
AvailableforsaleSecuritiesDebtMaturitiesNextTwelveMonthsGrossUnrealizedLosses
5000 usd
CY2023Q2 us-gaap Available For Sale Securities Debt Maturities Within One Year Fair Value
AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearFairValue
34865000 usd
CY2023Q2 us-gaap Available For Sale Securities Debt Maturities After One Through Five Years Amortized Cost
AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsAmortizedCost
5071000 usd
CY2023Q2 valu Available For Sale Securities Debt Maturities After One Through Five Years Gross Unrealized Losses
AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsGrossUnrealizedLosses
8000 usd
CY2023Q2 us-gaap Available For Sale Securities Debt Maturities After One Through Five Years Fair Value
AvailableForSaleSecuritiesDebtMaturitiesAfterOneThroughFiveYearsFairValue
5063000 usd
CY2023Q2 us-gaap Available For Sale Debt Securities Amortized Cost Basis
AvailableForSaleDebtSecuritiesAmortizedCostBasis
39455000 usd
CY2023Q2 us-gaap Available For Sale Debt Securities Accumulated Gross Unrealized Gain Before Tax
AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedGainBeforeTax
486000 usd
CY2023Q2 us-gaap Available For Sale Debt Securities Accumulated Gross Unrealized Loss Before Tax
AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedLossBeforeTax
13000 usd
CY2023Q2 us-gaap Available For Sale Securities Debt Securities
AvailableForSaleSecuritiesDebtSecurities
39928000 usd
CY2022Q2 us-gaap Available For Sale Securities Debt Maturities Within One Year Amortized Cost
AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearAmortizedCost
10505000 usd
CY2022Q2 valu Availableforsale Securities Debt Maturities Next Twelve Months Gross Unrealized Losses
AvailableforsaleSecuritiesDebtMaturitiesNextTwelveMonthsGrossUnrealizedLosses
30000 usd
CY2022Q2 us-gaap Available For Sale Securities Debt Maturities Within One Year Fair Value
AvailableForSaleSecuritiesDebtMaturitiesWithinOneYearFairValue
10475000 usd
CY2022Q2 us-gaap Available For Sale Debt Securities Amortized Cost Basis
AvailableForSaleDebtSecuritiesAmortizedCostBasis
10505000 usd
CY2022Q2 us-gaap Available For Sale Debt Securities Accumulated Gross Unrealized Loss Before Tax
AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedLossBeforeTax
30000 usd
CY2022Q2 us-gaap Available For Sale Securities Debt Securities
AvailableForSaleSecuritiesDebtSecurities
10475000 usd
CY2023 us-gaap Investment Income Dividend
InvestmentIncomeDividend
595000 usd
CY2022 us-gaap Investment Income Dividend
InvestmentIncomeDividend
851000 usd
CY2021 us-gaap Investment Income Dividend
InvestmentIncomeDividend
573000 usd
CY2023 valu Investment Income Expense Interest
InvestmentIncomeExpenseInterest
706000 usd
CY2022 valu Investment Income Expense Interest
InvestmentIncomeExpenseInterest
18000 usd
CY2021 valu Investment Income Expense Interest
InvestmentIncomeExpenseInterest
137000 usd
CY2022 valu Investment Income Expense Other
InvestmentIncomeExpenseOther
-2000 usd
CY2021 valu Investment Income Expense Other
InvestmentIncomeExpenseOther
0 usd
CY2023 us-gaap Investment Income Net
InvestmentIncomeNet
1174000 usd
CY2022 us-gaap Investment Income Net
InvestmentIncomeNet
-534000 usd
CY2021 us-gaap Investment Income Net
InvestmentIncomeNet
5420000 usd
CY2023 us-gaap Proceeds From Sale Of Equity Securities Fv Ni
ProceedsFromSaleOfEquitySecuritiesFvNi
4706000 usd
CY2022 us-gaap Proceeds From Sale Of Equity Securities Fv Ni
ProceedsFromSaleOfEquitySecuritiesFvNi
12039000 usd
CY2023 us-gaap Equity Securities Fv Ni Gain Loss
EquitySecuritiesFvNiGainLoss
-174000 usd
CY2022 us-gaap Equity Securities Fv Ni Gain Loss
EquitySecuritiesFvNiGainLoss
-1254000 usd
CY2023Q2 us-gaap Equity Method Investments
EquityMethodInvestments
58775000 usd
CY2022Q2 us-gaap Equity Method Investments
EquityMethodInvestments
59971000 usd
CY2023Q2 us-gaap Buildings And Improvements Gross
BuildingsAndImprovementsGross
1013000 usd
CY2022Q2 us-gaap Buildings And Improvements Gross
BuildingsAndImprovementsGross
1013000 usd
CY2023Q2 us-gaap Furniture And Fixtures Gross
FurnitureAndFixturesGross
4079000 usd
CY2022Q2 us-gaap Furniture And Fixtures Gross
FurnitureAndFixturesGross
4091000 usd
CY2023Q2 us-gaap Property Plant And Equipment Gross
PropertyPlantAndEquipmentGross
10392000 usd
CY2023 us-gaap Treasury Stock Value Acquired Cost Method
TreasuryStockValueAcquiredCostMethod
4704000 usd
CY2022Q2 us-gaap Property Plant And Equipment Gross
PropertyPlantAndEquipmentGross
11546000 usd
CY2023Q2 us-gaap Accumulated Depreciation Depletion And Amortization Property Plant And Equipment
AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
4604000 usd
CY2022Q2 us-gaap Accumulated Depreciation Depletion And Amortization Property Plant And Equipment
AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
4488000 usd
CY2023Q2 us-gaap Property Plant And Equipment Net
PropertyPlantAndEquipmentNet
5788000 usd
CY2022Q2 us-gaap Property Plant And Equipment Net
PropertyPlantAndEquipmentNet
7058000 usd
CY2023 us-gaap Current Federal Tax Expense Benefit
CurrentFederalTaxExpenseBenefit
4702000 usd
CY2022 us-gaap Current Federal Tax Expense Benefit
CurrentFederalTaxExpenseBenefit
5625000 usd
CY2021 us-gaap Current Federal Tax Expense Benefit
CurrentFederalTaxExpenseBenefit
5407000 usd
CY2023 us-gaap Current State And Local Tax Expense Benefit
CurrentStateAndLocalTaxExpenseBenefit
984000 usd
CY2022 us-gaap Current State And Local Tax Expense Benefit
CurrentStateAndLocalTaxExpenseBenefit
1280000 usd
CY2021 us-gaap Current State And Local Tax Expense Benefit
CurrentStateAndLocalTaxExpenseBenefit
1046000 usd
CY2023 us-gaap Current Income Tax Expense Benefit
CurrentIncomeTaxExpenseBenefit
5686000 usd
CY2022 us-gaap Current Income Tax Expense Benefit
CurrentIncomeTaxExpenseBenefit
6905000 usd
CY2021 us-gaap Current Income Tax Expense Benefit
CurrentIncomeTaxExpenseBenefit
6453000 usd
CY2023 us-gaap Deferred Federal Income Tax Expense Benefit
DeferredFederalIncomeTaxExpenseBenefit
23000 usd
CY2022 us-gaap Deferred Federal Income Tax Expense Benefit
DeferredFederalIncomeTaxExpenseBenefit
239000 usd
CY2021 us-gaap Deferred Federal Income Tax Expense Benefit
DeferredFederalIncomeTaxExpenseBenefit
859000 usd
CY2023 us-gaap Deferred State And Local Income Tax Expense Benefit
DeferredStateAndLocalIncomeTaxExpenseBenefit
-3000 usd
CY2022 us-gaap Deferred State And Local Income Tax Expense Benefit
DeferredStateAndLocalIncomeTaxExpenseBenefit
-328000 usd
CY2021 us-gaap Deferred State And Local Income Tax Expense Benefit
DeferredStateAndLocalIncomeTaxExpenseBenefit
-316000 usd
CY2023 us-gaap Deferred Income Tax Expense Benefit
DeferredIncomeTaxExpenseBenefit
20000 usd
CY2022 us-gaap Deferred Income Tax Expense Benefit
DeferredIncomeTaxExpenseBenefit
-89000 usd
CY2021 us-gaap Deferred Income Tax Expense Benefit
DeferredIncomeTaxExpenseBenefit
543000 usd
CY2023 us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
5706000 usd
CY2022 us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
6816000 usd
CY2021 us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
6996000 usd
CY2023 us-gaap Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate
EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
0.21 pure
CY2023 us-gaap Effective Income Tax Rate Continuing Operations
EffectiveIncomeTaxRateContinuingOperations
0.2400 pure
CY2022 us-gaap Effective Income Tax Rate Continuing Operations
EffectiveIncomeTaxRateContinuingOperations
0.2225 pure
CY2021 us-gaap Effective Income Tax Rate Continuing Operations
EffectiveIncomeTaxRateContinuingOperations
0.2311 pure
CY2022 us-gaap Effective Income Tax Rate Reconciliation State And Local Income Taxes
EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes
0.0312 pure
CY2023 us-gaap Effective Income Tax Rate Reconciliation State And Local Income Taxes
EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes
0.0325 pure
CY2023 us-gaap Deferred Compensation Arrangement With Individual Contributions By Employer
DeferredCompensationArrangementWithIndividualContributionsByEmployer
410000 usd
CY2022 us-gaap Deferred Compensation Arrangement With Individual Contributions By Employer
DeferredCompensationArrangementWithIndividualContributionsByEmployer
557000 usd
CY2021 us-gaap Deferred Compensation Arrangement With Individual Contributions By Employer
DeferredCompensationArrangementWithIndividualContributionsByEmployer
980000 usd
CY2019Q2 us-gaap Operating Lease Liability
OperatingLeaseLiability
10340000 usd
CY2019Q2 us-gaap Lease Incentive Receivable
LeaseIncentiveReceivable
765000 usd
CY2023 us-gaap Treasury Stock Acquired Average Cost Per Share
TreasuryStockAcquiredAverageCostPerShare
62.47
CY2023Q2 valu Deferred Tax Assets Liabilities Unrealized Loss Gain On Securities Held For Sale
DeferredTaxAssetsLiabilitiesUnrealizedLossGainOnSecuritiesHeldForSale
-178000 usd
CY2022Q2 valu Deferred Tax Assets Liabilities Unrealized Loss Gain On Securities Held For Sale
DeferredTaxAssetsLiabilitiesUnrealizedLossGainOnSecuritiesHeldForSale
-194000 usd
CY2023Q2 us-gaap Deferred Income Tax Liabilities Net
DeferredIncomeTaxLiabilitiesNet
13129000 usd
CY2022Q2 us-gaap Deferred Income Tax Liabilities Net
DeferredIncomeTaxLiabilitiesNet
13126000 usd
CY2023 us-gaap Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate
EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
0.2100 pure
CY2022 us-gaap Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate
EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
0.2100 pure
CY2021 us-gaap Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate
EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
0.2100 pure
CY2023 us-gaap Effective Income Tax Rate Reconciliation State And Local Income Taxes
EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes
0.0325 pure
CY2022 us-gaap Effective Income Tax Rate Reconciliation State And Local Income Taxes
EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes
0.0312 pure
CY2021 us-gaap Effective Income Tax Rate Reconciliation State And Local Income Taxes
EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes
0.0205 pure
CY2023 us-gaap Effective Income Tax Rate Reconciliation Tax Exempt Income
EffectiveIncomeTaxRateReconciliationTaxExemptIncome
-0 pure
CY2022 us-gaap Effective Income Tax Rate Reconciliation Tax Exempt Income
EffectiveIncomeTaxRateReconciliationTaxExemptIncome
0.0160 pure
CY2021 us-gaap Effective Income Tax Rate Reconciliation Tax Exempt Income
EffectiveIncomeTaxRateReconciliationTaxExemptIncome
-0 pure
CY2023 us-gaap Effective Income Tax Rate Reconciliation Deductions Dividends
EffectiveIncomeTaxRateReconciliationDeductionsDividends
0.0026 pure
CY2022 us-gaap Effective Income Tax Rate Reconciliation Deductions Dividends
EffectiveIncomeTaxRateReconciliationDeductionsDividends
0.0029 pure
CY2021 us-gaap Effective Income Tax Rate Reconciliation Deductions Dividends
EffectiveIncomeTaxRateReconciliationDeductionsDividends
0.0031 pure
CY2023 us-gaap Effective Income Tax Rate Reconciliation Other Adjustments
EffectiveIncomeTaxRateReconciliationOtherAdjustments
0.0001 pure
CY2022 us-gaap Effective Income Tax Rate Reconciliation Other Adjustments
EffectiveIncomeTaxRateReconciliationOtherAdjustments
0.0002 pure
CY2021 us-gaap Effective Income Tax Rate Reconciliation Other Adjustments
EffectiveIncomeTaxRateReconciliationOtherAdjustments
0.0037 pure
CY2023 us-gaap Effective Income Tax Rate Continuing Operations
EffectiveIncomeTaxRateContinuingOperations
0.2400 pure
CY2022 us-gaap Effective Income Tax Rate Continuing Operations
EffectiveIncomeTaxRateContinuingOperations
0.2225 pure
CY2021 us-gaap Effective Income Tax Rate Continuing Operations
EffectiveIncomeTaxRateContinuingOperations
0.2311 pure
CY2023 us-gaap Operating Lease Expense
OperatingLeaseExpense
1499000 usd
CY2023 us-gaap Operating Lease Payments
OperatingLeasePayments
1597000 usd
CY2023 us-gaap Operating Lease Payments
OperatingLeasePayments
1597000 usd
CY2023Q2 us-gaap Lessee Operating Lease Liability Payments Due Next Twelve Months
LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths
1634000 usd
CY2023Q2 us-gaap Lessee Operating Lease Liability Payments Due Year Two
LesseeOperatingLeaseLiabilityPaymentsDueYearTwo
1429000 usd
CY2023Q2 us-gaap Lessee Operating Lease Liability Payments Due Year Three
LesseeOperatingLeaseLiabilityPaymentsDueYearThree
1461000 usd
CY2023Q2 us-gaap Lessee Operating Lease Liability Payments Due Year Four
LesseeOperatingLeaseLiabilityPaymentsDueYearFour
1493000 usd
CY2023Q2 valu Lessee Operating Lease Liability To Be Paid After Year Four
LesseeOperatingLeaseLiabilityToBePaidAfterYearFour
882000 usd
CY2023Q2 us-gaap Lessee Operating Lease Liability Payments Due
LesseeOperatingLeaseLiabilityPaymentsDue
6899000 usd
CY2023Q2 us-gaap Lessee Operating Lease Liability Undiscounted Excess Amount
LesseeOperatingLeaseLiabilityUndiscountedExcessAmount
771000 usd
CY2023Q2 us-gaap Operating Lease Liability
OperatingLeaseLiability
6128000 usd
CY2023 us-gaap Operating Lease Expense
OperatingLeaseExpense
1499000 usd
CY2023 us-gaap Other Comprehensive Income Unrealized Holding Gain Loss On Securities Arising During Period Before Tax
OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodBeforeTax
503000 usd
CY2023 us-gaap Other Comprehensive Income Unrealized Holding Gain Loss On Securities Arising During Period Tax
OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodTax
105000 usd
CY2023 us-gaap Other Comprehensive Income Unrealized Holding Gain Loss On Securities Arising During Period Net Of Tax
OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax
398000 usd
CY2023 us-gaap Other Comprehensive Income Availableforsale Securities Adjustment Before Tax Portion Attributable To Parent
OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentBeforeTaxPortionAttributableToParent
503000 usd
CY2023 us-gaap Other Comprehensive Income Availableforsale Securities Tax Portion Attributable To Parent
OtherComprehensiveIncomeAvailableforsaleSecuritiesTaxPortionAttributableToParent
105000 usd
CY2023 us-gaap Other Comprehensive Income Availableforsale Securities Adjustment Net Of Tax Portion Attributable To Parent
OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentNetOfTaxPortionAttributableToParent
398000 usd
CY2022 us-gaap Other Comprehensive Income Unrealized Holding Gain Loss On Securities Arising During Period Before Tax
OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodBeforeTax
-34000 usd
CY2022 us-gaap Other Comprehensive Income Unrealized Holding Gain Loss On Securities Arising During Period Tax
OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodTax
-7000 usd
CY2022 us-gaap Other Comprehensive Income Unrealized Holding Gain Loss On Securities Arising During Period Net Of Tax
OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax
-27000 usd
CY2022 us-gaap Other Comprehensive Income Availableforsale Securities Adjustment Before Tax Portion Attributable To Parent
OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentBeforeTaxPortionAttributableToParent
-34000 usd
CY2022 us-gaap Other Comprehensive Income Availableforsale Securities Tax Portion Attributable To Parent
OtherComprehensiveIncomeAvailableforsaleSecuritiesTaxPortionAttributableToParent
-7000 usd
CY2022 us-gaap Other Comprehensive Income Availableforsale Securities Adjustment Net Of Tax Portion Attributable To Parent
OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentNetOfTaxPortionAttributableToParent
-27000 usd
CY2021 us-gaap Other Comprehensive Income Unrealized Holding Gain Loss On Securities Arising During Period Before Tax
OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodBeforeTax
-173000 usd
CY2021 us-gaap Other Comprehensive Income Unrealized Holding Gain Loss On Securities Arising During Period Tax
OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodTax
-45000 usd
CY2021 us-gaap Other Comprehensive Income Unrealized Holding Gain Loss On Securities Arising During Period Net Of Tax
OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax
-128000 usd
CY2021 us-gaap Other Comprehensive Income Availableforsale Securities Adjustment Before Tax Portion Attributable To Parent
OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentBeforeTaxPortionAttributableToParent
-173000 usd
CY2021 us-gaap Other Comprehensive Income Availableforsale Securities Tax Portion Attributable To Parent
OtherComprehensiveIncomeAvailableforsaleSecuritiesTaxPortionAttributableToParent
-45000 usd
CY2021 us-gaap Other Comprehensive Income Availableforsale Securities Adjustment Net Of Tax Portion Attributable To Parent
OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentNetOfTaxPortionAttributableToParent
-128000 usd
CY2023 us-gaap Capitalized Computer Software Additions
CapitalizedComputerSoftwareAdditions
110000 usd
CY2022 us-gaap Capitalized Computer Software Additions
CapitalizedComputerSoftwareAdditions
145000 usd
CY2023 us-gaap Capitalized Computer Software Amortization1
CapitalizedComputerSoftwareAmortization1
49000 usd
CY2022 us-gaap Capitalized Computer Software Amortization1
CapitalizedComputerSoftwareAmortization1
73000 usd
CY2021 us-gaap Capitalized Computer Software Amortization1
CapitalizedComputerSoftwareAmortization1
70000 usd
CY2022Q4 us-gaap Stock Repurchase Program Authorized Amount1
StockRepurchaseProgramAuthorizedAmount1
3000000 usd
CY2019Q2 us-gaap Treasury Stock Common Shares
TreasuryStockCommonShares
336439
CY2019Q2 us-gaap Treasury Stock Common Value
TreasuryStockCommonValue
4743000 usd
CY2019Q2 valu Treasury Stock Average Cost Per Share
TreasuryStockAverageCostPerShare
14.10
CY2019Q2 us-gaap Stock Repurchase Program Remaining Authorized Repurchase Amount1
StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1
1438000 usd
CY2020 us-gaap Treasury Stock Shares Acquired
TreasuryStockSharesAcquired
46840
CY2020 us-gaap Treasury Stock Value Acquired Cost Method
TreasuryStockValueAcquiredCostMethod
1214000 usd
CY2020 us-gaap Treasury Stock Acquired Average Cost Per Share
TreasuryStockAcquiredAverageCostPerShare
25.91
CY2020Q2 us-gaap Treasury Stock Common Shares
TreasuryStockCommonShares
383279
CY2020Q2 us-gaap Treasury Stock Common Value
TreasuryStockCommonValue
5957000 usd
CY2020Q2 valu Treasury Stock Average Cost Per Share
TreasuryStockAverageCostPerShare
15.54
CY2020Q2 us-gaap Stock Repurchase Program Remaining Authorized Repurchase Amount1
StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1
2000000 usd
CY2021 us-gaap Treasury Stock Shares Acquired
TreasuryStockSharesAcquired
53551
CY2021 us-gaap Treasury Stock Value Acquired Cost Method
TreasuryStockValueAcquiredCostMethod
1526000 usd
CY2021 us-gaap Treasury Stock Acquired Average Cost Per Share
TreasuryStockAcquiredAverageCostPerShare
28.50
CY2021Q2 us-gaap Treasury Stock Common Shares
TreasuryStockCommonShares
436830
CY2021Q2 us-gaap Treasury Stock Common Value
TreasuryStockCommonValue
7483000 usd
CY2021Q2 valu Treasury Stock Average Cost Per Share
TreasuryStockAverageCostPerShare
17.13
CY2021Q2 us-gaap Stock Repurchase Program Remaining Authorized Repurchase Amount1
StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1
474000 usd
CY2022 us-gaap Treasury Stock Shares Acquired
TreasuryStockSharesAcquired
53327
CY2022 us-gaap Treasury Stock Value Acquired Cost Method
TreasuryStockValueAcquiredCostMethod
2484000 usd
CY2022 us-gaap Treasury Stock Acquired Average Cost Per Share
TreasuryStockAcquiredAverageCostPerShare
46.58
CY2022Q2 us-gaap Treasury Stock Common Shares
TreasuryStockCommonShares
490157
CY2022Q2 us-gaap Treasury Stock Common Value
TreasuryStockCommonValue
9967000 usd
CY2022Q2 valu Treasury Stock Average Cost Per Share
TreasuryStockAverageCostPerShare
20.33
CY2022Q2 us-gaap Stock Repurchase Program Remaining Authorized Repurchase Amount1
StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1
1241000 usd
CY2023 us-gaap Treasury Stock Shares Acquired
TreasuryStockSharesAcquired
75303
CY2023Q2 us-gaap Treasury Stock Common Shares
TreasuryStockCommonShares
565460
CY2023Q2 us-gaap Treasury Stock Common Value
TreasuryStockCommonValue
14671000 usd
CY2023Q2 valu Treasury Stock Average Cost Per Share
TreasuryStockAverageCostPerShare
25.95
CY2023Q2 us-gaap Stock Repurchase Program Remaining Authorized Repurchase Amount1
StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1
1266000 usd
CY2020Q2 us-gaap Stock Repurchase Program Authorized Amount1
StockRepurchaseProgramAuthorizedAmount1
2000000 usd
CY2021Q3 us-gaap Stock Repurchase Program Authorized Amount1
StockRepurchaseProgramAuthorizedAmount1
2000000 usd
CY2022Q1 us-gaap Stock Repurchase Program Authorized Amount1
StockRepurchaseProgramAuthorizedAmount1
2000000 usd
CY2022Q2 us-gaap Stock Repurchase Program Authorized Amount1
StockRepurchaseProgramAuthorizedAmount1
3000000 usd
CY2022Q4 us-gaap Stock Repurchase Program Authorized Amount1
StockRepurchaseProgramAuthorizedAmount1
3000000 usd
CY2023Q2 valu Third Party Sponsored Assets For Copyright Data
ThirdPartySponsoredAssetsForCopyrightData
12390000000 usd
CY2022Q2 valu Third Party Sponsored Assets For Copyright Data
ThirdPartySponsoredAssetsForCopyrightData
12450000000 usd
CY2023Q2 us-gaap Cash Uninsured Amount
CashUninsuredAmount
1569000 usd
CY2022Q2 us-gaap Cash Uninsured Amount
CashUninsuredAmount
1978000 usd

Files In Submission

Name View Source Status
0001437749-23-020982-index-headers.html Edgar Link pending
0001437749-23-020982-index.html Edgar Link pending
0001437749-23-020982.txt Edgar Link pending
0001437749-23-020982-xbrl.zip Edgar Link pending
ex_547050.htm Edgar Link pending
ex_547051.htm Edgar Link pending
ex_547052.htm Edgar Link pending
ex_547053.htm Edgar Link pending
ex_547100.htm Edgar Link pending
ex_547101.htm Edgar Link pending
Financial_Report.xlsx Edgar Link pending
image01.jpg Edgar Link pending
MetaLinks.json Edgar Link pending
R1.htm Edgar Link pending
R10.htm Edgar Link pending
R11.htm Edgar Link pending
R12.htm Edgar Link pending
R13.htm Edgar Link pending
R14.htm Edgar Link pending
R15.htm Edgar Link pending
R16.htm Edgar Link pending
R17.htm Edgar Link pending
R18.htm Edgar Link pending
R19.htm Edgar Link pending
R2.htm Edgar Link pending
R20.htm Edgar Link pending
R21.htm Edgar Link pending
R22.htm Edgar Link pending
R23.htm Edgar Link pending
R24.htm Edgar Link pending
R25.htm Edgar Link pending
R26.htm Edgar Link pending
R27.htm Edgar Link pending
R28.htm Edgar Link pending
R29.htm Edgar Link pending
R3.htm Edgar Link pending
R30.htm Edgar Link pending
R31.htm Edgar Link pending
R32.htm Edgar Link pending
R33.htm Edgar Link pending
R34.htm Edgar Link pending
R35.htm Edgar Link pending
R36.htm Edgar Link pending
R37.htm Edgar Link pending
R38.htm Edgar Link pending
R39.htm Edgar Link pending
R4.htm Edgar Link pending
R40.htm Edgar Link pending
R41.htm Edgar Link pending
R42.htm Edgar Link pending
R43.htm Edgar Link pending
R44.htm Edgar Link pending
R45.htm Edgar Link pending
R46.htm Edgar Link pending
R47.htm Edgar Link pending
R48.htm Edgar Link pending
R49.htm Edgar Link pending
R5.htm Edgar Link pending
R50.htm Edgar Link pending
R51.htm Edgar Link pending
R52.htm Edgar Link pending
R53.htm Edgar Link pending
R54.htm Edgar Link pending
R55.htm Edgar Link pending
R56.htm Edgar Link pending
R57.htm Edgar Link pending
R58.htm Edgar Link pending
R59.htm Edgar Link pending
R6.htm Edgar Link pending
R60.htm Edgar Link pending
R61.htm Edgar Link pending
R62.htm Edgar Link pending
R63.htm Edgar Link pending
R64.htm Edgar Link pending
R65.htm Edgar Link pending
R66.htm Edgar Link pending
R67.htm Edgar Link pending
R68.htm Edgar Link pending
R69.htm Edgar Link pending
R7.htm Edgar Link pending
R8.htm Edgar Link pending
R9.htm Edgar Link pending
report.css Edgar Link pending
Show.js Edgar Link pending
sig01.jpg Edgar Link pending
valu-20230430.xsd Edgar Link pending
valu20230430_10k.htm Edgar Link pending
valu-20230430_def.xml Edgar Link unprocessable
valu-20230430_lab.xml Edgar Link unprocessable
valu-20230430_pre.xml Edgar Link unprocessable
valu20230430_10k_htm.xml Edgar Link completed
valu-20230430_cal.xml Edgar Link unprocessable
FilingSummary.xml Edgar Link unprocessable