Value Line(VALU) - 2024 Q4 - Annual Report

Market Value and Shares - The aggregate market value of the registrant's voting and non-voting common stock held by non-affiliates at October 31, 2023, was $32,483,588[29]. - There were 9,418,839 shares of the registrant's Common Stock outstanding at June 30, 2024[30]. - The registrant's controlling shareholder, Arnold Bernhard & Co, Inc., owns 91.63% of the outstanding shares[19]. Company Operations and Classification - The Company is the successor to substantially all of the operations of Arnold Bernhard & Co, Inc., which owns 91.63% of the outstanding shares of the common stock of the Company as of April 30, 2024[19]. - The Company is classified as a smaller reporting company under SEC regulations[8]. - The registrant is a smaller reporting company and has filed all required reports during the preceding 12 months[11]. - The registrant is not a shell company[13]. - The registrant is not a well-known seasoned issuer[11]. Compliance and Reporting - The Company has filed all reports required by Section 13 or 15 of the Securities Exchange Act of 1934 during the preceding 12 months[11]. - The registrant has not filed a report on an attestation to its management's assessment of the effectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act[12]. - The registrant has not disclosed any delinquent filers[8]. - The registrant has been subject to filing requirements for the past 90 days[11]. - The registrant has submitted electronically every Interactive Data File required during the preceding 12 months[8]. Value Line Services - Value Line offers digital versions of most of its products through its website, enhancing accessibility for subscribers[10]. - The Value Line Mutual Fund Ranking System includes data on approximately 20,000 mutual funds, providing comprehensive performance analysis and investment strategies[25]. - The Value Line Special Situations Service focuses on smaller companies with exceptional appreciation potential, introduced in 1951[26]. - The Value Line Daily Options Survey evaluates and ranks approximately 600,000 U.S. equity and equity index options, available only as an online subscription[27].