VALU (Value Line) Change In Receivables: $0.29 Mil (TTM As of Apr. 2026)

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VALU Value Line Inc VALU
72 GF Score
Price $36.57
GF Value $36.23
Valuation Fairly Valued
! 3 Warning Signs
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What is Value Line Change In Receivables?

Value Line VALU +3.77% 72 Change In Receivables is $0.29 Mil as of Apr. 2026. GuruFocus rates VALU with a GF Score™ of 72/100 and a GF Value™ of $36.23 (Fairly Valued). The stock has 3 warning signs investors should review.

Value Line's change in receivables for the quarter that ended in Apr. 2026 was $0.05 Mil. It means Value Line's Accounts Receivable declined by $0.05 Mil from Jan. 2026 to Apr. 2026 .

Value Line's change in receivables for the fiscal year that ended in Apr. 2026 was $0.29 Mil. It means Value Line's Accounts Receivable declined by $0.29 Mil from Apr. 2025 to Apr. 2026 .

Value Line's Accounts Receivable for the quarter that ended in Apr. 2026 was $1.04 Mil.

Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed. Value Line's Days Sales Outstanding for the three months ended in Apr. 2026 was 11.79.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Value Line's liquidation value for the three months ended in Apr. 2026 was $43.22 Mil.


Value Line  (NAS:VALU) Change In Receivables Explanation

1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed.

Value Line's Days Sales Outstanding for the quarter that ended in Apr. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1.035/8.009*91
=11.79

2. In Ben Graham's calculation of liquidation value, Value Line's accounts receivable are only considered to be worth 75% of book value:

Value Line's liquidation value for the quarter that ended in Apr. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=86.466-44.026+0.75 * 1.035+0.5 * 0
=43.22

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.


Value Line Change In Receivables Related Terms


Value Line Change In Receivables Historical Data

* Premium members only.

The historical data trend for Value Line's Change In Receivables can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Value Line Change In Receivables Chart

Value Line Annual Data
Trend Apr17 Apr18 Apr19 Apr20 Apr21 Apr22 Apr23 Apr24 Apr25 Apr26
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2.31 -0.45 0.81 -0.02 0.29

Value Line Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
Change In Receivables Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.01 0.04 0.13 0.07 0.05
VALU
72GF Score
Value Line Inc VALU
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Value Line Change In Receivables Calculation

Change In Accounts Receivable relative to the previous period. It is any increase or decrease in the cash a company is owed by its customers.

Change In Receivables for the trailing twelve months (TTM) ended in Apr. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was $0.29 Mil.

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Change In Receivables →
What does a Change In Receivables of $0.29 Mil mean?
Value Line (VALU) has a Change In Receivables of $0.29 Mil as of Apr. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Value Line and its competitors.
Is Value Line's Change In Receivables too high?
Value Line's current Change In Receivables is $0.29 Mil. Overall, Value Line has a GF Score™ of 72/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Value Line's Change In Receivables compare to DTCX and OTCM?
Value Line's Change In Receivables of $0.29 Mil can be compared against companies in the Capital Markets industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Change In Receivables for a Capital Markets company?
A good Change In Receivables depends on the Capital Markets industry context. However, Change In Receivables should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Change In Receivables mean?
A high Change In Receivables can signal that a stock is expensive relative to its fundamentals. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Value Line and its competitors. Value Line's current Change In Receivables is $0.29 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Value Line stock overvalued right now?
Based on GuruFocus' analysis, Value Line (VALU) is currently considered Fairly Valued. The stock's GF Value™ is $36.23, compared to a current price of $36.57 — trading 0.9% above its estimated fair value. The current Change In Receivables is $0.29 Mil. Value Line's overall GF Score™ is 72/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Change In Receivables calculated?
Change In Receivables is calculated from a company's financial statements. For Value Line (VALU), the current Change In Receivables is $0.29 Mil as of Apr. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Value Line (VALU) Overvalued in 2026?

Based on GuruFocus' analysis, Value Line stock appears to be overvalued. The current stock price of $36.57 is trading 0.9% above its estimated GF Value™ of $36.23. GuruFocus considers Value Line to be Fairly Valued.

Key valuation signals for VALU:

  • Change In Receivables: $0.29 Mil
  • GF Value™: $36.23 vs. price of $36.57 (0.9% above fair value)
  • GF Score™: 72/100 with 3 warning signs

No single metric tells the full story. See the VALU stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Value Line Business Description

Address 551 Fifth Avenue, 3rd Floor, New York, NY, USA, 10176-0001
Value Line Inc is a U.S based company. It produces investment periodicals based on underlying research and making available copyright data, including ranking system and other information, to third parties under written agreements for use in third-party managed and marketed investment products and for other purposes. The company markets under brands including Value Line, the Value Line logo, The Value Line Investment Survey, Smart Research, Smarter Investing and a trusted name in Investment Research. Its only operating segment being Publishing.
72GF Score

Get the complete analysis for VALU

Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$36.57
Price
$36.23
GF Value