Value Line, Inc.

(NASDAQ:VALU)
  Jul 31, 2008 Apr 30, 2008 Jan 31, 2008 Oct 31, 2007
Assets
Current Assets
Cash & Equivalents 15,300 8,955 18,033 15,161
Restricted Cash — — — —
Marketable Securities 108,553 116,900 103,655 106,018
Accounts Receivable 3,505 2,733 3,875 4,270
Loans Receivable — — — —
Other Receivable 2,653 2,445 2,311 2,957
Receivables 6,158 5,178 6,186 7,227
Raw Materials — — — —
Work in Progress — — — —
Purchased Components — — — —
Finished Goods — — — —
Other Inventories — — — —
Inventories Adjustments and Allowances — — — —
Inventories — — — —
Prepaid Expenses 979 1,048 1,216 1,854
Current Deferred Income Taxes 155 155 139 153
Other Current Assets — — — —
Total Current Assets 131,145 132,236 129,229 130,413
Land and Improvements — 726 — —
Building and Improvements — 7,283 — —
Machinery Furniture and Equipment — 10,917 — —
Construction in Progress — — — —
Other Fixed Assets 18,813 — 18,611 18,660
Total Fixed Assets 18,813 18,926 18,611 18,660
Gross Fixed Assets 18,813 18,926 18,611 18,660
Accumulated Depreciation and Depletion 14,217 14,217 13,793 13,793
Net Fixed Assets 4,596 4,709 4,818 4,867
Intangibles 769 1,008 970 1,167
Cost in Excess — — — —
Non Current Deferred Income Taxes — — — —
Other Non Current Assets — — — —
Total Non Current Assets 5,365 5,717 5,788 6,034
Total Assets 136,510 137,953 135,017 136,447
Liabilities
Current Liabilities
Accounts Payable 3,238 5,135 4,571 3,963
Notes Payable — — — —
Short Term Debt — — — —
Accrued Expenses — — — —
Accrued Liabilities 4,207 1,600 1,701 1,325
Deferred Revenues 24,353 26,610 25,971 25,734
Current Deferred Income Tax Liabilities 7,181 7,839 7,626 10,524
Other Current Liabilities 3,993 2,995 2,995 2,995
Total Current Liabilities 42,972 44,179 42,864 44,541
Non Current Liabilities
Long Term Debt — — — —
Capital Lease Obligations — — — —
Deferred Income Tax Liabilities — — — —
Other Non Current Liabilities 5,827 5,920 6,684 6,577
Minority Interest Liabilities — — — —
Preferred Securities of Subsidiary Trust Liabilities — — — —
Preferred Equity Outside Stock Equity — — — —
Total Non Current Liabilities 48,799 50,099 49,548 51,118
Total Liabilities 5,827 5,920 6,684 6,577
Shareholders' Equity
Preferred Stock Equity — — — —
Common Stock Equity 87,711 87,854 85,469 85,329
Common Par 1,000 1,000 1,000 1,000
Additional Paid in Capital 991 991 991 991
Cumulative Translation Adjustment — — — —
Retained Earnings 72,023 70,954 69,172 63,696
Treasury Stock -354 -354 -354 -354
Other Equity Adjustments 14,051 15,263 14,660 19,996
Total Capitalization 87,711 87,854 85,469 85,329
Cash Flow 26,158 27,169 27,746 26,590
Working Capital 88,173 88,057 86,365 85,872
Free Cash Flow 3,183 7,768 4,329 -1,303
Invested Capital 87,711 87,854 85,469 85,329
Total Equity 87,711 87,854 85,469 85,329
Total Liabilities and Stock Equity 136,510 137,953 135,017 136,447