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Value Line financial statements

밸류 라인NASDAQ:VALU · Nasdaq · Trading & Capital Goods · sector #19
$43.50-2.12%
2026-10-08 close

Value Line's published financial data is dated 2026-10-04. 2025 revenue was $35M. 2025 operating profit was $6M.

Reported results

Financial safety

Reference indicatorAs of 2025
Safe zoneFinancial-metric reference signal
Altman Z'' zoneZ'' 7.72
Distress
Grey
Safe
The marker shows the current Z'' value within the displayed zones.
Altman Z''
7.72
Beneish M-Score
-2.54

No statistical flag

Sloan accrual
0.31%

부실·조작 위험을 나타내는 사실 지표입니다. 투자 조언이 아니며, 검증 전이라 참고용입니다.

Factual information, not investment advice.

Earnings quality · Piotroski F-Score

6/9Moderate

Piotroski measures year-over-year financial improvement, not absolute quality.

Financial improvement score6/9

Profitability

  • Positive ROAPass
  • Positive OCFPass
  • Improving ΔROAPass
  • Accruals (OCF > net income)Not passed

Leverage & liquidity

  • Lower debtPass
  • Higher current ratioPass
  • No new sharesPass

Efficiency

  • Higher gross marginNot passed
  • Higher asset turnoverNot passed

Calculation note: F7(신주)은 equity/asset 유지로 근사

Already-stable companies may score lower when year-over-year improvement is limited.

Factual information, not investment advice.

Forensic signals

Anomaly and structural signals observed in the financial statements.

Margin trendWarning

영업이익률 악화 (24.4% → 17.1%, -7.3%p). 통계적 정황 신호이며 회계부정 단정이 아닙니다.

Margin trendWarning

영업외손익 급변 (영업이익 대비 81% 규모 변동) — 일회성 손익 주의. 통계적 정황 신호이며 회계부정 단정이 아닙니다.

Factual information, not investment advice.

Risk sensitivity — adverse assumptions

Metric changes under stated assumptions; not a forecast or investment advice.

Base metrics

Operating margin
17.1%
Interest coverage
0.4x
Return on equity (ROE)
20.8%

Operating margin −5pp

Interest coverage risk
Interest coverageBase 0.4x adverse case 0.3x
Return on equity (ROE)Base 20.8% adverse case -10.5%

Revenue −15%

Interest coverage risk
Interest coverageBase 0.4x adverse case 0.3x
Return on equity (ROE)Base 20.8% adverse case -9.6%

Interest rate +2pp

Interest coverage risk
Interest coverageBase 0.4x adverse case 0.4x
Return on equity (ROE)Base 20.8% adverse case -9.6%

Interest coverage limit

Already below the limit by 24.8pp

Interest coverage limit at an operating margin of 41.9%

Interest expense coverage threshold

Value Line notifications

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