Value Line Q1 Net Income Falls 28% as EAM Fund Assets Drop 32%
VALU sits 20% above its 52-week low of $32 on light trading volume (0.4× avg).
Summary
Value Line reported Q1 FY2027 net income of $4.655 million ($0.50/share), down 27.9% year-over-year, driven by a 32.2% decline in EAM-managed fund assets to $3.40 billion.
Key Events · Earnings and Guidance · VALU
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Q1 Net Income Falls 27.9%
Net income of $4.655 million ($0.50/share) for the quarter ended July 31, 2026, down from $6.460 million ($0.69/share) a year earlier.
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EAM Fund Assets Drop 32.2%
Value Line Funds managed by EAM fell to $3.40 billion from $5.01 billion, cutting Value Line's non-voting revenues and profits interests from EAM by 24.3% to $3.879 million.
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Publishing Revenue Declines 6.4%
Total publishing revenues fell to $8.051 million from $8.606 million, with print revenue down 11.6% and digital down 2.8%.
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$2M Buyback Renewed
Board renewed the share repurchase program in July 2026 authorizing up to $2 million; $1.989 million remained available as of July 31, 2026.
Analysis · VALU · Finance
Value Line's core publishing revenue continues to erode, but the sharper hit comes from its unconsolidated asset manager EAM, where managed fund assets fell 32.2% year-over-year to $3.40 billion. That directly reduces the non-voting revenues and profits interests Value Line receives from EAM, which fell 24.3% to $3.879 million. The result is a 27.9% drop in quarterly net income to $4.655 million, or $0.50 per share. The company remains highly liquid with $88.5 million in cash and short-term securities and no debt, and it renewed a $2 million buyback, but the shrinking AUM base is the key risk to the earnings stream that supports the dividend.
How filings like this one have moved
In the 30 days to Oct 5, 2026, 29.2% of the 1496 measured filings Wiseek scored 7 moved their stock by 5% or more by the next session's close. The median move was -0.63%. These are measured outcomes after filings of this importance, not a forecast for this one.
Measured one observation per ticker per day, after exclusions. Current figures: Filing Impact Tracker · open dataset
At the time of this filing, VALU was trading at $38.46 on NASDAQ in the Finance sector, with a market capitalization of approximately $360.8M. The 52-week trading range was $32.00 to $41.18. This filing was assessed with negative market sentiment and an importance score of 7 out of 10.