VALU (Value Line) Current Ratio: 3.92 (As of Apr. 2026) — 77% Above Median

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Director of Data and Quant Analytics at GuruFocus
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Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

VALU Value Line Inc VALU
72 GF Score
Price $35.24
GF Value $36.23
Valuation Fairly Valued
! 3 Warning Signs
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What is Value Line Current Ratio?

Value Line VALU -0.09% 72 Current Ratio is 3.92 as of Apr. 2026, which is 77% above its 10-year median of 2.21. 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. Among 693 Capital Markets companies, Value Line ranks better than 65.8% on this metric.

The current ratio is a liquidity ratio that measures a company's ability to pay short-term obligations. It is calculated as a company's Total Current Assets divides by its Total Current Liabilities. Value Line's current ratio for the quarter that ended in Apr. 2026 was 3.92.

Value Line has a current ratio of 3.92. It indicates the company may not be efficiently using its current assets or its short-term financing facilities. This may also indicate problems in working capital management.

The historical rank and industry rank for Value Line's Current Ratio or its related term are showing as below:

VALU' s Current Ratio Range Over the Past 10 Years
Min: 1.05   Med: 2.21   Max: 3.92
Current: 3.92

During the past 13 years, Value Line's highest Current Ratio was 3.92. The lowest was 1.05. And the median was 2.21.

VALU's Current Ratio is ranked better than
65.8% of 693 companies
in the Capital Markets industry
Industry Median: 2.27 vs VALU: 3.92

Value Line  (NAS:VALU) Current Ratio Explanation

The current ratio can give a sense of the efficiency of a company's operating cycle or its ability to turn its product into cash. Companies that have trouble getting paid on their receivables or have long inventory turnover can run into liquidity problems because they are unable to alleviate their obligations. Because business operations differ in each industry, it is always more useful to compare companies within the same industry.

Acceptable current ratios vary from industry to industry and are generally between 1 and 3 for healthy businesses.

The higher the current ratio, the more capable the company is of paying its obligations. A ratio under 1 suggests that the company would be unable to pay off its obligations if they came due at that point. While this shows the company is not in good financial health, it does not necessarily mean that it will go bankrupt - as there are many ways to access financing - but it is definitely not a good sign.

If all other things were equal, a creditor, who is expecting to be paid in the next 12 months, would consider a high current ratio to be better than a low current ratio, because a high current ratio means that the company is more likely to meet its liabilities which fall due in the next 12 months.


Value Line Current Ratio Related Terms


Value Line Current Ratio Historical Data

* Premium members only.

The historical data trend for Value Line's Current Ratio 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 Current Ratio Chart

Value Line Annual Data
Trend Apr17 Apr18 Apr19 Apr20 Apr21 Apr22 Apr23 Apr24 Apr25 Apr26
Current Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2.58 2.84 3.19 3.38 3.92

Value Line Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
Current Ratio 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 3.38 3.52 3.99 4.07 3.92

VALU vs DTCX, OTCM, MKTW: Current Ratio Comparison

For the Financial Data & Stock Exchanges subindustry, Value Line's Current Ratio, along with its competitors' market caps and Current Ratio data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Value Line Current Ratio vs Capital Markets Industry

For the Capital Markets industry and Financial Services sector, Value Line's Current Ratio distribution charts can be found below:

* The bar in red indicates where Value Line's Current Ratio falls into.


VALU
72GF Score
Value Line Inc VALU
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Value Line Current Ratio Calculation

The current ratio is mainly used to give an idea of the company's ability to pay back its short-term liabilities with its short-term assets.

Value Line's Current Ratio for the fiscal year that ended in Apr. 2026 is calculated as

Current Ratio (A: Apr. 2026 )=Total Current Assets (A: Apr. 2026 )/Total Current Liabilities (A: Apr. 2026 )
=89.151/22.762
=3.92

Value Line's Current Ratio for the quarter that ended in Apr. 2026 is calculated as

Current Ratio (Q: Apr. 2026 )=Total Current Assets (Q: Apr. 2026 )/Total Current Liabilities (Q: Apr. 2026 )
=89.151/22.762
=3.92

* 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 Current Ratio →
What does a Current Ratio of 3.92 mean?
Value Line (VALU) has a Current Ratio of 3.92 as of Apr. 2026. This is 77% above median its historical median of 2.21. Over the past decade, Value Line's Current Ratio has ranged from 1.05 to 3.92. According to the industry distribution chart, Value Line ranks #237 out of 693 companies in the Capital Markets industry, placing it in the top 34.2%.
Is Value Line's Current Ratio too high?
Value Line's current Current Ratio of 3.92 is 77% above median its 10-year median of 2.21. Over the past 10 years, this metric has ranged from a low of 1.05 to a high of 3.92. The Capital Markets industry median Current Ratio is 2.27. Value Line's value of 3.92 is 72.7% above this industry median. Based on the distribution chart, Value Line ranks #237 out of 693 companies in the Capital Markets industry, which is above the industry midpoint. 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 Current Ratio compare to DTCX and OTCM?
According to the Capital Markets industry distribution chart, Value Line ranks #237 out of 693 companies for Current Ratio. This puts Value Line in the upper half of its industry. The industry median Current Ratio is 2.27. Value Line's value of 3.92 is 72.7% above this benchmark. Historically, Value Line's own Current Ratio has ranged from 1.05 to 3.92 over the past decade. While the company's 10-year median is 2.21 vs. the industry median of 2.27, Value Line has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Current Ratio for a Capital Markets company?
The median Current Ratio among Capital Markets companies is 2.27, based on 693 companies in the industry. Companies in the top quartile (top 25%) have a Current Ratio significantly above this median, while those in the bottom quartile fall well below. However, Current Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Value Line's current Current Ratio of 3.92 is 72.7% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Current Ratio mean?
A high Current Ratio can signal that a stock is expensive relative to its fundamentals. For the Capital Markets industry, the median Current Ratio is 2.27 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Value Line's current Current Ratio is 3.92, which is 77% above median its own 10-year median of 2.21. 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 $35.24 — trading 2.7% below its estimated fair value. The current Current Ratio is 3.92, which is 77% above median its 10-year median of 2.21 and 72.7% above the Capital Markets industry median of 2.27. 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 Current Ratio calculated?
Current Ratio is calculated from a company's financial statements. For Value Line (VALU), the current Current Ratio is 3.92 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 undervalued. The current stock price of $35.24 is trading 2.7% below its estimated GF Value™ of $36.23. GuruFocus considers Value Line to be Fairly Valued.

Key valuation signals for VALU:

  • Current Ratio: 3.92 (77% above median its 10-year median of 2.21)
  • GF Value™: $36.23 vs. price of $35.24 (2.7% below fair value)
  • GF Score™: 72/100 with 3 warning signs
  • Industry Position: 72.7% above the Capital Markets median (#237 of 693)

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

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

$35.24
Price
$36.23
GF Value