Filing Flows › Value Line (VALU) › Q1 FY27
Value Line (VALU) Q1 FY27 earnings results (first quarter fiscal 2027)
10-Q filed Sep 14, 2026
Value Line (VALU) reported revenue of $8.1M for the first quarter fiscal 2027 (Q1 FY27), -6% from a year earlier and +0.5% from the quarter before. Operating margin was 12.8%, net earnings $4.7M (57.8% of revenue).
Value Line, Q1 FY27: revenue $8.1M (-6% year over year), operating margin 12.8%, net earnings $4.7M, operating cash flow $4.7M. The chart follows the revenue to costs, profit and cash.
| Q1 FY27 | Amount | Q/Q | Y/Y |
|---|---|---|---|
| Revenue | $8.1M | +0.5% | -6% |
| Operating profit | $1.0M | 54× | -31% |
| Net earnings | $4.7M | +30% | -28% |
| Operating cash flow | $4.7M | -2% | -15% |
What changed
Revenue was $8.1M in Q1 FY27, down 6% year over year and up 1% from the previous quarter. Subscription and Circulation was the largest line at 72% of revenue. Subscription and Circulation lost $366K year over year (down 6%), 66% of the total change.
Operating profit was $1.0M, a 12.8% margin (down 4.6 points year over year). Total costs fell 1% while revenue fell 6%. The fastest-growing cost line was Sales & marketing (+15%). Net earnings were $4.7M, down 28% year over year. The effective tax rate was 27.0%. Non-operating items added $5.3M, 84% of pre-tax earnings, so the bottom line overstates operating performance.
Operating cash flow was $4.7M (down 15% year over year), 101% of net earnings. Non-cash charges added back $321K of depreciation and amortization. Working capital and other items used $271K.
Questions
What was Value Line's revenue in the first quarter fiscal 2027?
Value Line (VALU) reported revenue of $8.1M for the first quarter fiscal 2027 (Q1 FY27), -6% from a year earlier and +0.5% from the quarter before.
Was Value Line profitable in the first quarter fiscal 2027?
Operating profit was $1.0M (12.8% of revenue) and net earnings $4.7M.
Source: Value Line 10-Q on SEC EDGAR.