Value Line, Inc. — Earnings Quality Grade B
VALU · Financial Services
Generally healthy
Screening Summary
管理层信号
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 14 days, change +1 days YoY
AR growth 1.3% vs revenue growth -6.4%
Revenue -6.4%, CFFO 12.9%. Cash follows revenue
Expense Quality
No material inventory
CapEx growth 207.8% is >2x revenue growth -6.4%
SG&A/Gross Profit = 71.0%, exceeds 70%
Gross margin 58.8%, change -1.6pp. Stable
Cash Flow Quality
CFFO/NI = 0.98. Profits backed by cash
FCF $0.0B, FCF/NI = 0.97
Accruals ratio = 0.3%. Low accruals
Cash $0.1B covers debt $0.0B
Balance Sheet Health
No goodwill. Clean balance sheet
Debt/EBITDA = 0.5x. Healthy
Other assets 0.0% vs revenue -6.4%. Normal
No write-off data
Acquisition Risk
FCF after acquisitions positive
No goodwill
Manipulation Score
M-Score = -2.49 (< -2.22). Unlikely manipulator
Beneish M-Score
Altman Z-Score — Not Applicable
Value Line, Inc. is a financial company. Z-Score is designed for non-financial companies.
Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-25