Value Line Inc Cash Flow Quality Index
Value Line Inc cash flow quality index. Value Line Inc (VALU) has a Cash Flow Quality Index of 0.89x as of January 2026. Operating cash flow of $5.29 Million is below net income of $5.91 Million, suggesting accrual-heavy earnings not yet converted to cash. See financial flexibility index of Value Line Inc to measure the company's free cash flow as a share of total liabilities.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Cash Flow Quality Index of Value Line Inc (1990–2025)
Cash flow quality index of Value Line Inc from 1990 to 2025. Historical Cash Flow Quality Index for Value Line Inc across 35 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore Value Line Inc (VALU) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.
Value Line Inc Cash Flow Quality Index by Year (1990–2025)
Value Line Inc cash flow quality index by year from 1990 to 2025. Year-by-year earnings quality comparison for Value Line Inc. For the full cash flow conversion analysis, see VALU cash flow metrics.
| Year | Quality Index | Operating CF (USD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 0.98x | $20.24 Million | $20.69 Million | ▲ +3.8% |
| 2024 | 0.94x | $17.93 Million | $19.02 Million | ▼ -6.3% |
| 2023 | 1.01x | $18.18 Million | $18.07 Million | ▼ -2.8% |
| 2022 | 1.03x | $24.65 Million | $23.82 Million | ▲ +46.8% |
| 2021 | 0.70x | $16.41 Million | $23.28 Million | ▼ -19.7% |
| 2020 | 0.88x | $13.74 Million | $15.66 Million | ▼ -17.3% |
| 2019 | 1.06x | $11.83 Million | $11.15 Million | ▲ +57.8% |
| 2018 | 0.67x | $9.91 Million | $14.74 Million | ▲ +72.7% |
| 2017 | 0.39x | $4.04 Million | $10.37 Million | ▲ +41.6% |
| 2016 | 0.27x | $2.00 Million | $7.29 Million | ▲ +42.5% |
| 2015 | 0.19x | $1.41 Million | $7.29 Million | ▼ -62.5% |
| 2014 | 0.52x | $3.49 Million | $6.77 Million | ▲ +192.0% |
| 2013 | 0.18x | $1.17 Million | $6.62 Million | ▼ -48.6% |
| 2012 | 0.34x | $2.38 Million | $6.92 Million | ▲ +21.6% |
| 2011 | 0.28x | $10.66 Million | $37.78 Million | ▼ -54.9% |
| 2009 | 0.63x | $14.37 Million | $22.95 Million | ▼ -21.4% |
| 2008 | 0.80x | $20.36 Million | $25.55 Million | ▼ -22.1% |
| 2007 | 1.02x | $25.18 Million | $24.61 Million | ▲ +26.8% |
| 2006 | 0.81x | $18.92 Million | $23.44 Million | ▼ -53.0% |
| 2005 | 1.72x | $36.59 Million | $21.32 Million | ▲ +61.5% |
| 2004 | 1.06x | $21.63 Million | $20.35 Million | ▲ +26.3% |
| 2003 | 0.84x | $16.82 Million | $19.99 Million | ▼ -15.1% |
| 2002 | 0.99x | $20.14 Million | $20.32 Million | ▼ -6.9% |
| 2001 | 1.06x | $25.65 Million | $24.09 Million | ▲ +82.7% |
| 2000 | 0.58x | $19.64 Million | $33.70 Million | ▼ -35.6% |
| 1999 | 0.90x | $24.60 Million | $27.20 Million | ▲ +56.1% |
| 1998 | 0.58x | $20.40 Million | $35.20 Million | ▲ +123.5% |
| 1997 | 0.26x | $11.80 Million | $45.50 Million | ▼ -64.1% |
| 1996 | 0.72x | $30.10 Million | $41.70 Million | ▼ -38.4% |
| 1995 | 1.17x | $27.20 Million | $23.20 Million | ▲ +50.6% |
| 1994 | 0.78x | $22.50 Million | $28.90 Million | ▼ -25.6% |
| 1993 | 1.05x | $29.00 Million | $27.70 Million | ▲ +8.0% |
| 1992 | 0.97x | $25.50 Million | $26.30 Million | ▼ -5.5% |
| 1991 | 1.03x | $20.10 Million | $19.60 Million | ▲ +23.3% |
| 1990 | 0.83x | $10.40 Million | $12.50 Million | — |