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Value Line cash flow, quarter by quarter

Latest: Q1 FY27 · from the cash-flow statements filed with the SEC

Free cash flow$4.7M in Q1 FY27 · $17.7M over twelve months

Operating cash flow$4.7M
Free cash flow+$4.7M
Cash / net income1.0×

Analysis

In Q1 FY27, Value Line generated $4.7M of operating cash flow. That is $855K less than in Q1 FY26 ($5.6M).

Over the twelve months to Jul 31, 2026, operating cash flow was $17.7M; the largest uses were other investing ($22.0M), dividends ($12.5M), buybacks ($969K); the cash balance fell by $17.7M.

Operating cash flow was $4.7M against net income of $4.7M — 1.0× profit, roughly in line with earnings. The largest differences: income taxes payable +$970K, gains on investments −$666K, payables −$655K.

Free cash flow

Value Line: free cash flow by quarterValue Line: free cash flow by quarter$3.0MQ2 FY25$6.8MQ3 FY25$5.5MQ4 FY25$5.6MQ1 FY26$3.0MQ2 FY26$5.3MQ3 FY26$4.8MQ4 FY26$4.7MQ1 FY27
Operating cash flow less capital spending.
Value Line: operating cash flow against capital spendingValue Line: operating cash flow against capital spendingOperating cash flowCapital spending$3.1M$61KQ2 FY25$6.9M$109KQ3 FY25$5.5M$4KQ4 FY25$5.6M$0Q1 FY26$3.0M$0Q2 FY26$5.3M$0Q3 FY26$4.8M$0Q4 FY26$4.7M$0Q1 FY27
Latest (Q1 FY27): Operating cash flow $4.7M, Capital spending $0.

Capital allocation, year by year

Value Line: where the cash came from (up) and went (down), by fiscal yearValue Line: where the cash came from (up) and went (down), by fiscal yearOperating cash flowCapital spendingBuybacksDividendsFY22: Operating cash flow $24.6MFY22: Capital spending −$11KFY22: Buybacks −$2.5MFY22: Dividends −$8.4M$24.6MFY22FY23: Operating cash flow $18.2MFY23: Capital spending −$30KFY23: Buybacks −$4.7MFY23: Dividends −$9.5M$18.2MFY23FY24: Operating cash flow $17.9MFY24: Capital spending −$15KFY24: Buybacks −$523KFY24: Dividends −$10.6M$17.9MFY24FY25: Operating cash flow $20.2MFY25: Capital spending −$178KFY25: Buybacks −$453KFY25: Dividends −$11.3M$20.2MFY25FY26: Operating cash flow $18.6MFY26: Buybacks −$928KFY26: Dividends −$12.2M$18.6MFY26
Over these 5 years operating cash flow totalled $99.6M; the largest uses were dividends ($52.0M) and buybacks ($9.1M). Cash-flow statements as filed.

Cash runway and the debt wall

Cash & investments$31.1M
Debtnone
Net cash$31.1M

Value Line funds itself: free cash flow was $17.7M over the last twelve months, with $31.1M of cash and investments and no debt on the balance sheet.

Where the cash came from and went

Value Line: sources (+) and uses (−) of cash, Q1 FY27Value Line: sources (+) and uses (−) of cash, Q1 FY27Other investing−$9.5MCash drawn (+) / kept (−)$8.2MOperating cash flow$4.7MDividends−$3.3MBuybacks−$100K
Value Line: sources (+) and uses (−) of cash, TTM to Q1 FY27Value Line: sources (+) and uses (−) of cash, TTM to Q1 FY27Other investing−$22.0MOperating cash flow$17.7MCash drawn (+) / kept (−)$17.7MDividends−$12.5MBuybacks−$969K

From profit to cash

Value Line: net income to operating cash flow, Q1 FY27Value Line: net income to operating cash flow, Q1 FY27Net income$4.7MDepreciation & amortization$321KDeferred taxes$284KGains on investments−$666KReceivables−$57KPayables−$655KDeferred revenue−$128KPrepaid and other assets$302KIncome taxes payable$970KOperating cash flow$4.7M
Non-cash charges are added back; money tied up in receivables or inventory is subtracted.

Every quarter

QuarterOperating cash flowCapital spendingBuybacksDividendsCash drawn (+) / kept (−)Free cash flow
Q1 FY27$4.7M—−$100K−$3.3M$8.2M$4.7M
Q4 FY26$4.8M—−$62K−$3.1M$22.3M$4.8M
Q3 FY26$5.3M—−$647K−$3.1M−$2.9M$5.3M
Q2 FY26$3.0M—−$160K−$3.1M−$9.9M$3.0M
Q1 FY26$5.6M—−$59K−$3.1M$369K$5.6M
Q4 FY25$5.5M−$4K−$179K−$2.8M−$7.3M$5.5M
Q3 FY25$6.9M−$109K−$96K−$2.8M−$15.5M$6.8M
Q2 FY25$3.1M−$61K$1K−$2.8M$4.3M$3.0M

Value Line: income statement and cash flow

Value Line, Q1 FY27: revenue $8.1M (-6% year over year), operating margin 12.8%. The chart follows the revenue to costs, profit and cash.

Value Line: every quarter, Q/Q and Y/Y → Open in the app

Read automatically from the company’s XBRL cash-flow statements; quarterly figures for the fourth quarter are the year less the first three. Errors are possible. Not investment advice.