VALUE LINE INC
For the period ended Apr 30, 2026. Filed Jul 29, 2026.
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A company's yearly report to the SEC, with audited financial statements. It is the fullest account a company gives of its business, its finances and the risks it sees.
FY2026 · Filed Jul 29, 2026
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Item 14. PRINCIPAL ACCOUNTING FEES AND SERVICES
Audit and Non-Audit Fees
The following table illustrates the fees billed by the Company’s independent auditor, Horowitz & Ullmann P.C., for services provided:
| Fiscal Years Ended April 30, | |||
|---|---|---|---|
| 2026 | 2025 | 2024 | |
| Audit fees | $166,750 | $166,000 | $166,000 |
| Audit-related fees | 17,685 | 56,875 | 48,415 |
| Tax related fees | 121,775 | 117,580 | 133,225 |
| Total | $306,210 | $340,555 | $347,640 |
In the above table, in accordance with the SEC's definitions and rules, “audit fees” are fees billed by Horowitz & Ullmann, P.C. for professional services for the audit of the Company's consolidated financial statements for the fiscal years ended April 30, 2026, 2025 and 2024 included in Form 10-K and the review of consolidated condensed financial statements and included in Form 10-Qs and for services that are normally provided by the accountant in connection with statutory and regulatory filings or engagements; “audit-related fees” are fees for assurance and related services that are reasonably related to the performance of the audit or review of the Company's consolidated financial statements; and “tax fees” are fees for tax compliance, tax advice and tax planning.
Audit Committee Pre-Approval Policies and Procedures.
The Audit Committee of the Company's Board of Directors approves all services provided by Horowitz & Ullmann, P.C., prior to the provision of those services. The Audit Committee has not adopted any specific pre-approval policies and procedures.
Part IV
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