Value Line Inc (VALU) — 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. Explore Value Line Inc operating cash flow efficiency to assess how effectively this company generates cash.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Value Line Inc Cash Flow Quality Index (1990–2025)
Historical Cash Flow Quality Index for Value Line Inc across 35 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check VALU capex plus investments ratio to assess the company's total reinvestment commitment from operating cash flow.
Annual Cash Flow Quality Index for Value Line Inc (1990–2025)
Year-by-year earnings quality comparison for Value Line Inc. For live market cap and the full company financial profile, see Value Line Inc market capitalisation.
| 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 | — |