Value Line Inc. Files 10-K/A Amendment

TL;DR

Value Line filed an amendment to its 2024 annual report. Check for updates.

AI Summary

Value Line Inc. filed an amendment (10-K/A) to its annual report for the fiscal year ended April 30, 2024. The filing, dated October 8, 2024, provides updated information for the company, which is incorporated in New York and operates in the investment advice sector. The company's principal business address is 551 Fifth Ave., 3rd Floor, New York, NY 10176-0001.

Why It Matters

This amendment to the annual report provides updated financial and operational information for Value Line Inc., which is crucial for investors to assess the company's performance and outlook.

Risk Assessment

Risk Level: low — This filing is an amendment to an annual report, typically containing routine updates rather than significant new risks.

Key Numbers

• 0430 2024 — Fiscal Year End (The filing covers the fiscal year ending on this date.)
• 20241008 — Filing Date (This is the date the amendment was filed with the SEC.)

Key Players & Entities

• VALUE LINE INC (company) — Registrant
• 0000717720 (company) — Central Index Key
• New York (company) — State of Incorporation
• 551 FIFTH AVE., 3RD FLOOR (company) — Business Address
• 212 907-1500 (company) — Business Phone

FAQ

Key Financial Figures

• $0.10 — nge on which registered Common stock, $0.10 par value per share VALU The Nasdaq

Filing Documents

• valu20240430_10ka.htm (10-K/A) — 39KB
• ex_730739.htm (EX-31.1) — 6KB
• ex_730740.htm (EX-31.2) — 8KB
• img02.jpg (GRAPHIC) — 2KB
• 0001437749-24-030899.txt ( ) — 262KB
• valu-20240430.xsd (EX-101.SCH) — 3KB
• valu-20240430_def.xml (EX-101.DEF) — 17KB
• valu-20240430_lab.xml (EX-101.LAB) — 23KB
• valu-20240430_pre.xml (EX-101.PRE) — 18KB
• valu20240430_10ka_htm.xml (XML) — 6KB

Cybersecurity

Item 1C. Cybersecurity We believe that information security is a critical component of our business strategy. Therefore, we maintain and continuously assess and strengthen our cyber security program. Management is responsible for the day-to-day administration of the Company's risk exposures and has adopted a risk management framework including identification, analysis and response to risks affecting our business. The Company has established a committee of senior leaders which is chaired by the Company's Executive Director of Information Technology. We regularly engage third-party services to conduct evaluations of our security controls, which can include penetration testing, independent audits, or consulting on best practices to address new challenges. These evaluations include testing both the design and effectiveness of security controls. We rely on third-party service providers for a variety of services to run our information systems. Cybersecurity risks are evaluated when determining the selection and oversight of applicable third-party service providers. A cyber-attack at a third-party service provider could have a significant impact on our business, and we continuously monitor the risks associated with our service providers. The Audit Committee has responsibility for the oversight of the Company's risk management program, including technology and cybersecurity risks facing the Company. The audit committee receives briefings from management and the executive director of information technology about cybersecurity risk management and the overall technology and cybersecurity environment. We believe that currently we have not encountered a cybersecurity event that has had a material impact on our business. See Item 1A. "Risk Factors" for a discussion of our cybersecurity risks. 2 Part IV

Exhibits and Financial Statements Schedules

Item 15. Exhibits and Financial Statements Schedules. (b) Exhibits The exhibits listed in the Exhibit Index below are filed or incorporated by reference as part of this Amendment No. 1 report. 31.1 Certification of Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.* 31.2 Certification of Principal Financial Officer and Principal Accounting Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.* 104 Cover Page Interactive Data File (embedded within the Inline XBRL and contained in Exhibit 101) * Filed herewith. 3

SIGNATURES

SIGNATURES Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this amendment to be signed on its behalf by the undersigned, thereunto duly authorized. Value Line, Inc. By: /s/ Howard A. Brecher ________________________________________ Howard A. Brecher Chief Executive Officer (Principal Executive Officer) By: /s/ Stephen R. Anastasio _______________________________________ Stephen R. Anastasio Vice President & Treasurer (Principal Financial Officer) Date: October 8, 2024 4

View Full Filing

View this 10-K/A filing on SEC EDGAR