VALUE LINE INC

Not applicable.

Part II

The Registrant's Common Stock is traded on NASDAQ under the symbol “VALU”. The approximate number of record holders of the Registrant's Common Stock at April 30, 2026 was 30. As of April 30, 2026, the closing stock price was $35.19.

The reported high and low prices and the dividends declared on these shares during the past two fiscal years were as follows:

On July 17, 2026, the Board of Directors of Value Line declared a quarterly dividend of $0.35 per share to shareholders of record as of July 27, 2026 to be paid on August 11, 2026.

There are no securities of the Company authorized for issuance under equity compensation plans. The Company did not sell any unregistered shares of common stock during the fiscal year ended April 30, 2026.

Purchases of Equity Securities by the Company

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 April 30, 2026. All purchases listed below were made in the open market at prevailing market prices.

(1) During October 2025, 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 $2,000,000. The new purchase program replaces the October 2022 program. 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 $1,291,000 before the authorized limit is reached. On November 17, 2025, the Company bought 14,015 shares at $37.04 per share or $519,121 in a private, block offering. On July 17, 2026, the Board of Directors renewed the program, restoring the dollar value of shares that may yet be purchased to the original level of $2,000,000.

During fiscal 2026, the Company repurchased an aggregate 24,810 shares of the Company's common stock for $928,000 at an average price of $37.40 per share including a repurchase of an aggregate 19,135 shares of the Company's common stock for $709,000 at an average price of $37.05 per share under the repurchase program authorized on October 29, 2025.

During fiscal 2025, the Company repurchased an aggregate 11,480 shares of the Company's common stock for $453,000 at an average price of $39.46 per share including a repurchase of an aggregate 47,202 shares of the Company's common stock for $2,243,000 at an average price of $47.52 per share under the repurchase program authorized on October 21, 2022.

Arnold Bernhard and Co., Inc. may purchase additional shares of common stock of the Company from time to time.