Value Line Inc Working Capital to Net Assets Ratio
Value Line Inc working capital to net assets ratio. Value Line Inc (VALU) has a Working Capital to Net Assets ratio of 61.0% as of January 2026. Working capital of $65.72 Million (current assets of $87.10 Million minus current liabilities of $21.38 Million) is measured against net assets of $107.76 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. Check Value Line Inc (VALU) tangible net worth to evaluate the tangible quality of the company's equity base.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Working Capital to Net Assets Ratio of Value Line Inc (1986–2025)
Working capital to net assets ratio of Value Line Inc from 1986 to 2025. This chart shows how Value Line Inc's Working Capital to Net Assets ratio has evolved across 40 annual periods from 1986 to 2025. As of January 2026, the ratio stands at 61.0%, reflecting working capital of $65.72 Million against net assets of $107.76 Million USD. See VALU defensive interval ratio to measure how many days the company can operate on defensive assets alone.
Value Line Inc Working Capital to Net Assets Ratio by Year (1986–2025)
Value Line Inc working capital to net assets ratio by year from 1986 to 2025. The table below presents the year-by-year Working Capital to Net Assets ratio for Value Line Inc from 1986 to 2025, covering 40 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. For the complete balance sheet picture, see balance sheet size of Value Line Inc.
| Year | WC/NA Ratio | Working Capital (USD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 56.4% | $56.23 Million | $99.68 Million | $79.88 Million | $23.65 Million | ▲ +2.7 pp |
| 2024 | 53.7% | $48.77 Million | $90.79 Million | $71.02 Million | $22.25 Million | ▲ +2.6 pp |
| 2023 | 51.1% | $42.79 Million | $83.67 Million | $66.08 Million | $23.29 Million | ▲ +4.0 pp |
| 2022 | 47.2% | $37.58 Million | $79.64 Million | $61.34 Million | $23.76 Million | ▲ +12.4 pp |
| 2021 | 34.8% | $23.31 Million | $67.01 Million | $51.24 Million | $27.92 Million | ▲ +9.2 pp |
| 2020 | 25.6% | $13.70 Million | $53.54 Million | $40.52 Million | $26.82 Million | ▲ +12.9 pp |
| 2019 | 12.7% | $6.01 Million | $47.52 Million | $31.41 Million | $25.40 Million | ▲ +8.8 pp |
| 2018 | 3.9% | $1.69 Million | $43.54 Million | $26.56 Million | $24.87 Million | ▲ +0.7 pp |
| 2017 | 3.2% | $1.20 Million | $37.85 Million | $25.79 Million | $24.59 Million | ▲ +21.5 pp |
| 2016 | -18.3% | $-6.35 Million | $34.60 Million | $19.95 Million | $26.30 Million | ▲ +3.1 pp |
| 2015 | -21.4% | $-7.37 Million | $34.44 Million | $18.84 Million | $26.21 Million | ▲ +5.0 pp |
| 2014 | -26.4% | $-8.79 Million | $33.30 Million | $18.27 Million | $27.06 Million | ▲ +6.1 pp |
| 2013 | -32.5% | $-10.72 Million | $32.98 Million | $16.67 Million | $27.39 Million | ▼ -7.5 pp |
| 2012 | -25.0% | $-8.07 Million | $32.31 Million | $19.12 Million | $27.18 Million | ▼ -7.9 pp |
| 2011 | -17.1% | $-5.68 Million | $33.25 Million | $25.74 Million | $31.42 Million | ▼ -116.2 pp |
| 2010 | 99.1% | $21.26 Million | $21.45 Million | $54.94 Million | $33.67 Million | ▼ -0.3 pp |
| 2009 | 99.5% | $80.44 Million | $80.87 Million | $111.87 Million | $31.43 Million | ▼ -0.8 pp |
| 2008 | 100.2% | $88.06 Million | $87.85 Million | $132.24 Million | $44.18 Million | ▲ +0.8 pp |
| 2007 | 99.5% | $75.17 Million | $75.57 Million | $122.24 Million | $47.06 Million | ▼ -3.6 pp |
| 2006 | 103.0% | $63.82 Million | $61.94 Million | $111.22 Million | $47.40 Million | ▲ +0.2 pp |
| 2005 | 102.8% | $45.40 Million | $44.14 Million | $89.40 Million | $44.00 Million | ▲ +25.1 pp |
| 2004 | 77.7% | $27.43 Million | $35.30 Million | $210.22 Million | $182.79 Million | ▲ +71.4 pp |
| 2003 | 6.4% | $12.41 Million | $195.38 Million | $19.76 Million | $7.35 Million | ▼ -49.0 pp |
| 2002 | 55.3% | $108.48 Million | $196.00 Million | $127.34 Million | $18.87 Million | ▲ +6.4 pp |
| 2001 | 48.9% | $97.91 Million | $200.21 Million | $108.84 Million | $10.92 Million | ▲ +20.0 pp |
| 2000 | 28.9% | $61.03 Million | $210.87 Million | $73.79 Million | $12.76 Million | ▼ -2.6 pp |
| 1999 | 31.6% | $52.70 Million | $166.90 Million | $63.50 Million | $10.80 Million | ▲ +6.9 pp |
| 1998 | 24.7% | $33.80 Million | $136.90 Million | $45.60 Million | $11.80 Million | ▼ -1.6 pp |
| 1997 | 26.2% | $25.30 Million | $96.40 Million | $38.80 Million | $13.50 Million | ▼ -13.9 pp |
| 1996 | 40.1% | $88.80 Million | $221.30 Million | $143.60 Million | $54.80 Million | ▼ -12.0 pp |
| 1995 | 52.1% | $90.30 Million | $173.20 Million | $138.70 Million | $48.40 Million | ▲ +16.0 pp |
| 1994 | 36.1% | $53.20 Million | $147.40 Million | $69.50 Million | $16.30 Million | ▼ -16.0 pp |
| 1993 | 52.1% | $65.80 Million | $126.40 Million | $76.30 Million | $10.50 Million | ▲ +8.0 pp |
| 1992 | 44.1% | $46.10 Million | $104.60 Million | $57.40 Million | $11.30 Million | ▲ +6.9 pp |
| 1991 | 37.2% | $31.30 Million | $84.10 Million | $39.20 Million | $7.90 Million | ▲ +0.0 pp |
| 1990 | 37.2% | $25.10 Million | $67.50 Million | $31.70 Million | $6.60 Million | ▲ +7.7 pp |
| 1989 | 29.5% | $18.80 Million | $63.80 Million | $25.90 Million | $7.10 Million | ▲ +1.7 pp |
| 1988 | 27.7% | $13.70 Million | $49.40 Million | $21.00 Million | $7.30 Million | ▼ -1.8 pp |
| 1987 | 29.5% | $10.80 Million | $36.60 Million | $18.80 Million | $8.00 Million | ▲ +12.8 pp |
| 1986 | 16.7% | $4.30 Million | $25.70 Million | $9.80 Million | $5.50 Million | — |