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Item 8 — Financial Statements and Supplementary Data
Value Line Inc · 10-K · FY 2026 · Period ended Apr 30, 2026
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The following consolidated financial statements of the registrant and its subsidiaries are included as a part of this Form 10-K:
Page Number
Report of independent auditors (PCAOB ID No. 921) 49
Consolidated balance sheets at April 30, 2026 and 2025 51
Consolidated statements of income for the fiscal years ended April 30, 2026, 2025 and 2024 52
Consolidated statements of comprehensive income for the fiscal years ended April 30, 2026, 2025 and 2024 53
Consolidated statements of cash flows for the fiscal years ended April 30, 2026, 2025 and 2024 54
Consolidated statement of changes in shareholders’ equity for the fiscal years ended April 30, 2026, 2025 and 2024 55
Notes to the consolidated financial statements 56
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