Note 10 - Disclosure of Credit Risk of Financial Instruments with Off-Balance Sheet Risk:

Other than EAM and the Value Line Funds as explained in Note 3 - Related Party Transactions, a single customer accounted for a significant portion of the Company's sales in fiscal 2026, 2025 or 2024, and its accounts receivable as of April 30, 2026 or 2025.  During the twelve months ended April 30, 2026, 2025 and 2024, 28.7%, 29.6% and 32.2%, respectively, of total publishing revenues were derived from a single customer as explained in Note 16 - Concentration.