VALUE LINE INC

The following information is furnished to each shareholder in connection with the foregoing Notice of Annual Meeting of Shareholders of Value Line, Inc. (“Value Line” or the “Company”) to be held on October 6, 2026. The enclosed proxy is for use at the meeting and any adjournments thereof. Since fiscal year 2016, the Company has chosen to post our proxy materials on a public Internet Web site and to provide shareholders with a Notice of Internet Availability of Proxy Materials in place of the complete proxy package. The full proxy package may be obtained as indicated in that Notice. The Notice is being posted/mailed to shareholders on or about August 26 th, 2026, at least forty days prior to the meeting.

A proxy voting form is provided for your convenience. A proxy executed on the enclosed form may be revoked by the shareholder at any time before the shares are voted by delivering written notice of revocation to the Secretary of the Company or by executing a later dated proxy. The shares represented by all proxy documents that are received by the Company in proper form will be voted as specified. If no specification is made in a proxy, the shares represented thereby will be voted in the discretion of the individual(s) named in the signed proxy document.

The expense in connection with this solicitation of proxies will be borne by the Company.