Note 4 - Investments (Tables)
|
12 Months Ended |
Apr. 30, 2026 |
|---|
| Notes Tables |
|
| Debt Securities, Trading, and Equity Securities, FV-NI [Table Text Block] |
|
($ in thousands)
|
|
Cost
|
|
|
Gross
Unrealized
Gains
|
|
|
Gross
Unrealized
Losses
|
|
|
Fair Value
|
|
|
ETFs - equities
|
|
$ |
17,142 |
|
|
$ |
8,469 |
|
|
$ |
(8 |
) |
|
$ |
25,603 |
|
|
($ in thousands)
|
|
Cost
|
|
|
Gross
Unrealized
Gains
|
|
|
Gross
Unrealized
Losses
|
|
|
Fair Value
|
|
|
ETFs - equities
|
|
$ |
15,513 |
|
|
$ |
5,450 |
|
|
$ |
(84 |
) |
|
$ |
20,879 |
|
|
| Schedule of Available-for-Sale Securities Reconciliation [Table Text Block] |
| |
|
Amortized
|
|
|
Gross
Unrealized
|
|
|
Gross
Unrealized
|
|
|
|
|
|
|
($ in thousands)
|
|
Historical
Cost
|
|
|
Holding
Gains
|
|
|
Holding
Losses
|
|
|
Fair Value
|
|
|
Maturity
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Due within 1 year
|
|
$ |
31,770 |
|
|
$ |
3 |
|
|
$ |
(44 |
) |
|
$ |
31,729 |
|
|
Due within 1 year through 5 years
|
|
|
5,044 |
|
|
|
- |
|
|
|
(90 |
) |
|
|
4,954 |
|
|
Total investment in government debt securities
|
|
$ |
36,814 |
|
|
$ |
3 |
|
|
$ |
(134 |
) |
|
$ |
36,683 |
|
| |
|
Amortized
|
|
|
Gross
Unrealized
|
|
|
Gross
Unrealized
|
|
|
|
|
|
|
($ in thousands)
|
|
Historical
Cost
|
|
|
Holding
Gains
|
|
|
Holding
Losses
|
|
|
Fair Value
|
|
|
Maturity
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Due within 1 year
|
|
$ |
15,407 |
|
|
$ |
10 |
|
|
$ |
(1 |
) |
|
$ |
15,416 |
|
|
Due within 1 year through 5 years
|
|
|
7,111 |
|
|
|
- |
|
|
|
(92 |
) |
|
|
7,019 |
|
|
Total investment in government debt securities
|
|
$ |
22,518 |
|
|
$ |
10 |
|
|
$ |
(93 |
) |
|
$ |
22,435 |
|
|
| Investment Income [Table Text Block] |
| |
|
Fiscal Years Ended April 30,
|
|
|
($ in thousands)
|
|
2026
|
|
|
2025
|
|
|
2024
|
|
|
Dividend income
|
|
$ |
692 |
|
|
$ |
553 |
|
|
$ |
551 |
|
|
Interest income
|
|
|
2,057 |
|
|
|
2,126 |
|
|
|
1,934 |
|
|
Investment gains/(losses) recognized on sales of equity securities during the period
|
|
|
532 |
|
|
|
(123 |
) |
|
|
(1 |
) |
|
Unrealized gains/(losses) recognized on equity securities held at the end of the period
|
|
|
3,161 |
|
|
|
682 |
|
|
|
288 |
|
|
Other
|
|
|
(14 |
) |
|
|
- |
|
|
|
(8 |
) |
|
Total investment gains/(losses)
|
|
$ |
6,428 |
|
|
$ |
3,238 |
|
|
$ |
2,764 |
|
|
| Investment Holdings, Other than Securities [Table Text Block] |
| |
|
Fiscal Years Ended April 30,
|
|
|
($ in thousands)
|
|
2026
|
|
|
2025
|
|
|
2024
|
|
|
Investment management fees earned from the Value Line Funds, net of waivers shown below
|
|
$ |
30,758 |
|
|
$ |
31,387 |
|
|
$ |
24,383 |
|
|
12b-1 fees and other fees, net of waivers shown below
|
|
$ |
5,774 |
|
|
$ |
7,788 |
|
|
$ |
6,584 |
|
|
Other income/(losses)
|
|
$ |
601 |
|
|
$ |
476 |
|
|
$ |
433 |
|
|
Investment management fee waivers and reimbursements
|
|
$ |
136 |
|
|
$ |
180 |
|
|
$ |
288 |
|
|
12b-1 fee waivers
|
|
$ |
49 |
|
|
$ |
90 |
|
|
$ |
94 |
|
|
Value Line’s non-voting revenues interest
|
|
$ |
16,648 |
|
|
$ |
16,183 |
|
|
$ |
11,900 |
|
|
EAM's net income (1)
|
|
$ |
4,644 |
|
|
$ |
4,270 |
|
|
$ |
2,764 |
|
|
| Summary Investment Holdings [Table Text Block] |
| |
|
Fiscal Years Ended April 30,
|
|
|
($ in thousands)
|
|
2026
|
|
|
2025
|
|
|
EAM's total assets
|
|
$ |
63,342 |
|
|
$ |
63,699 |
|
|
EAM's total liabilities (1)
|
|
|
(6,000 |
) |
|
|
(6,373 |
) |
|
EAM's total equity
|
|
$ |
57,342 |
|
|
$ |
57,326 |
|
|