VALUE LINE INC
For the period ended Jul 31, 2024. Filed Sep 13, 2024.
View on SEC.govAbout this filing
A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.
Jul 31, 2024 · Filed Sep 13, 2024
What changed in Risk Factors?
Read the current filingPrevious report: 10-Q
Period ended 2024-01-31; filed 2024-03-15.
0001437749-24-008060
Item 1A. Risk FactorsCurrent report: 10-Q
Period ended 2024-07-31; filed 2024-09-13.
0001437749-24-029168
Item 1A. Risk FactorsThe baseline is this issuer’s latest earlier reporting period of the same form that was filed before the current report. A previous 10-Q is a different quarter, not a year-over-year comparison. Amendments are excluded.
Compared 7 previous paragraphs and 6 current paragraphs.
1 unchanged; 4 reworded; 1 added; 2 removed; 0 previous and 0 current paragraphs rearranged.
Tables are not compared: 2 previous and 2 current tables excluded. Dates, whitespace, punctuation and numbering changes are ignored; changes to financial figures remain significant.
A changed paragraph is not evidence that risk increased or decreased. An unchanged paragraph does not establish that risk stayed the same.
Added paragraphs (1)
Removed paragraphs (2)
Previous report
Value Line hasnever adopted a Rule10b5-1 trading arrangement (as that term is defined in Item408(a)(1)(i) of Regulation S-K).None of our directors or executive officers adopted or terminated a Rule10b5-1 trading arrangement or a non-Rule10b5-1 trading arrangement (as defined in Item408(c) of Regulation S-K) during fiscal quarters ended* July 31, 2023,** October 31, 2023and January 31, 2024.*
Reworded paragraphs (4)
Previous wording
In Part II, Item 1A of this Quarterly Report on Form 10-Q for the period ended January 31, 2024 new risk factors have been added to the risk factors disclosed in Item 1A - Risk Factors in the Company's Annual Report on Form 10-K for the year ended April 30, 2023 filed with the SEC on July 28, 2023. The new risk factors reflect management's continuing analysis of developments in the Company's business environment, rather than any specific event or particular issue.
Current wording
Part I, Item 2 of this Quarterly Report on Form 10-Q for the period ended July 31, 2024, reflects any changes and updates (see page 22) in addition to the list of the risk factors disclosed in Item 1A - Risk Factors in the Company's Annual Report on Form 10-K for the year ended April 30, 2024 filed with the SEC on July 26, 2024. Any new risk factors reflect management's continuing analysis of developments in the Company's business environment, rather than any specific event or particular issue.
Previous wording
The following table provides information with respect to all repurchases of common stock made by or on behalf of the Company during the fiscal quarter ended January 31, 2024.
Current wording
The following table provides information with respect to all repurchases of common stock made by or on behalf of the Company during the fiscal quarter ended July 31, 2024. All purchases listed below were made in the open market at prevailing market prices.
Previous wording
The Company did not repurchase common stock during the current fiscal quarter. All shares were repurchased pursuant to authorization of the Board of Directors.
Current wording
All shares were repurchased pursuant to authorization of the Board of Directors.
Previous wording
On October 21, 2022, the Company's Board of Directors approved a share repurchase program authorizing the repurchase of shares of the Company’s common stock up to an aggregate purchase price of $3,000,000. The repurchases may be made from time to time on the open market at prevailing market prices, in negotiated transactions off the market, in block purchases or otherwise. The repurchase program may be suspended or discontinued at any time at the Company’s discretion and has no set expiration date. There is a remainder of $1,396,000 before the authorized limit is reached.
Current wording
On October 21, 2022, the Company's Board of Directors approved a share repurchase program authorizing the repurchase of shares of the Company’s common stock up to an aggregate purchase price of $3,000,000. The repurchases may be made from time to time on the open market at prevailing market prices, in negotiated transactions off the market, in block purchases or otherwise. The repurchase program may be suspended or discontinued at any time at the Company’s discretion and has no set expiration date. There is a remainder of $1,033,000 before the authorized limit is reached.