VALU (Value Line) Days Sales Outstanding: 12.09 (As of Apr. 2026) — 21% Below Median

Author: Vera Yuan Vera Yuan
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Director of Data and Quant Analytics at GuruFocus
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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
71 GF Score
Price $37.01
GF Value $36.13
Valuation Fairly Valued
! 3 Warning Signs
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What is Value Line Days Sales Outstanding?

Value Line VALU -0.70% 71 Days Sales Outstanding is 12.09 as of Apr. 2026, which is 21% below its 10-year median of 15.22. GuruFocus rates VALU with a GF Score™ of 71/100 and a GF Value™ of $36.13 (Fairly Valued). The stock has 3 warning signs investors should review. Among 567 Capital Markets companies, Value Line ranks better than 79.01% on this metric.

Value Line's average Accounts Receivable for the three months ended in Apr. 2026 was $1.06 Mil. Value Line's Revenue for the three months ended in Apr. 2026 was $8.01 Mil. Hence, Value Line's Days Sales Outstanding for the three months ended in Apr. 2026 was 12.09.

The historical rank and industry rank for Value Line's Days Sales Outstanding or its related term are showing as below:

VALU' s Days Sales Outstanding Range Over the Past 10 Years
Min: 10.52   Med: 15.22   Max: 38.06
Current: 12.87

During the past 13 years, Value Line's highest Days Sales Outstanding was 38.06. The lowest was 10.52. And the median was 15.22.

VALU's Days Sales Outstanding is ranked better than
79.01% of 567 companies
in the Capital Markets industry
Industry Median: 54.41 vs VALU: 12.87

Value Line's Days Sales Outstanding declined from Apr. 2025 (14.49) to Apr. 2026 (12.09).


Value Line  (NAS:VALU) Days Sales Outstanding Explanation

For retailers, when we compare Days Sales Outstanding, it is important to compare the same period in the previous years.


Value Line Days Sales Outstanding Related Terms


Value Line Days Sales Outstanding Historical Data

* Premium members only.

The historical data trend for Value Line's Days Sales Outstanding 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 Days Sales Outstanding Chart

Value Line Annual Data
Trend Apr17 Apr18 Apr19 Apr20 Apr21 Apr22 Apr23 Apr24 Apr25 Apr26
Days Sales Outstanding
Get a 7-Day Free Trial Premium Member Only Premium Member Only 25.50 17.48 16.72 13.72 12.89

Value Line Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
Days Sales Outstanding 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 14.49 13.86 13.05 12.40 12.09

VALU vs DTCX, OTCM, MKTW: Days Sales Outstanding Comparison

For the Financial Data & Stock Exchanges subindustry, Value Line's Days Sales Outstanding, along with its competitors' market caps and Days Sales Outstanding 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 Days Sales Outstanding vs Capital Markets Industry

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

* The bar in red indicates where Value Line's Days Sales Outstanding falls into.


VALU
71GF Score
Value Line Inc VALU
Days Sales Outstanding is just one metric. See GF Score™, valuation, warning signs, and more.
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Value Line Days Sales Outstanding Calculation

Days Sales Outstanding measures 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.

Accounts Receivable can be measured by Days Sales Outstanding.

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

Days Sales Outstanding (A: Apr. 2026 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Apr. 2025 ) + Accounts Receivable (A: Apr. 2026 )) / count ) / Revenue (A: Apr. 2026 )*Days in Period
=( (1.327 + 1.035) / 2 ) / 33.447*365
=1.181 / 33.447*365
=12.89

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

Days Sales Outstanding (Q: Apr. 2026 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Jan. 2026 ) + Accounts Receivable (A: Apr. 2026 )) / count ) / Revenue (A: Apr. 2026 )*Days in Period
=( (1.088 + 1.035) / 2 ) / 8.009*365 / 4
=1.0615 / 8.009*365 / 4
=12.09

* 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 Days Sales Outstanding →
What does a Days Sales Outstanding of 12.09 mean?
Value Line (VALU) has a Days Sales Outstanding of 12.09 as of Apr. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Value Line and its competitors. This is 21% below median its historical median of 15.22. Over the past decade, Value Line's Days Sales Outstanding has ranged from 10.52 to 38.06. According to the industry distribution chart, Value Line ranks #119 out of 567 companies in the Capital Markets industry, placing it in the top 21%.
Is Value Line's Days Sales Outstanding too high?
Value Line's current Days Sales Outstanding of 12.09 is 21% below median its 10-year median of 15.22. Over the past 10 years, this metric has ranged from a low of 10.52 to a high of 38.06. The Capital Markets industry median Days Sales Outstanding is 54.41. Value Line's value of 12.09 is 77.8% below this industry median. Based on the distribution chart, Value Line ranks #119 out of 567 companies in the Capital Markets industry, which is in the top quartile — a strong position relative to peers. Overall, Value Line has a GF Score™ of 71/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Value Line's Days Sales Outstanding compare to DTCX and OTCM?
According to the Capital Markets industry distribution chart, Value Line ranks #119 out of 567 companies for Days Sales Outstanding. This places Value Line in the top 21% of its industry — outperforming the majority of peers. The industry median Days Sales Outstanding is 54.41. Value Line's value of 12.09 is 77.8% below this benchmark. Historically, Value Line's own Days Sales Outstanding has ranged from 10.52 to 38.06 over the past decade. While the company's 10-year median is 15.22 vs. the industry median of 54.41, Value Line has consistently been below 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 Days Sales Outstanding for a Capital Markets company?
The median Days Sales Outstanding among Capital Markets companies is 54.41, based on 567 companies in the industry. Companies in the top quartile (top 25%) have a Days Sales Outstanding significantly above this median, while those in the bottom quartile fall well below. However, Days Sales Outstanding should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Value Line's current Days Sales Outstanding of 12.09 is 77.8% below 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 Days Sales Outstanding mean?
A high Days Sales Outstanding can signal that a stock is expensive relative to its fundamentals. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Value Line and its competitors. For the Capital Markets industry, the median Days Sales Outstanding is 54.41 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Value Line's current Days Sales Outstanding is 12.09, which is 21% below median its own 10-year median of 15.22. 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 $36.13, compared to a current price of $37.01 — trading 2.4% above its estimated fair value. The current Days Sales Outstanding is 12.09, which is 21% below median its 10-year median of 15.22 and 77.8% below the Capital Markets industry median of 54.41. Value Line's overall GF Score™ is 71/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Sales Outstanding calculated?
Days Sales Outstanding is calculated from a company's financial statements. For Value Line (VALU), the current Days Sales Outstanding is 12.09 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 $37.01 is trading 2.4% above its estimated GF Value™ of $36.13. GuruFocus considers Value Line to be Fairly Valued.

Key valuation signals for VALU:

  • Days Sales Outstanding: 12.09 (21% below median its 10-year median of 15.22)
  • GF Value™: $36.13 vs. price of $37.01 (2.4% above fair value)
  • GF Score™: 71/100 with 3 warning signs
  • Industry Position: 77.8% below the Capital Markets median (#119 of 567)

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.
71GF Score

Get the complete analysis for VALU

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

$37.01
Price
$36.13
GF Value