VALU (Value Line) ROCE %: 0.06% (As of Apr. 2026)

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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
72 GF Score
Price $36.83
GF Value $36.23
Valuation Fairly Valued
! 3 Warning Signs
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What is Value Line ROCE %?

Value Line VALU +4.51% 72 ROCE % is 0.06% 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.

ROCE % measures how well a company generates profits from its capital. It is calculated as EBIT divided by Capital Employed, where Capital Employed is calculated as Total Assets minus Total Current Liabilities. Value Line's annualized ROCE % for the quarter that ended in Apr. 2026 was 0.06%.

Value Line  (NAS:VALU) ROCE % Explanation

ROCE % can be especially useful when comparing the performance of capital-intensive companies. Unlike ROE %, which indicates the profitability of Shareholders Equity, ROCE % also considers long-term debt in Capital Employed. This can be helpful when analyzing companies with significant debt, as the result is neutralized by taking debt into consideration.

Generally speaking, a higher ROCE % indicates a stonger profitability for a company. Moreover, it is important to look at the ratio from a long term perspective. Investors tend to favor companies with stable and rising ROCE % trend over those with volatile ones.

Value Line ROCE % Related Terms

Value Line ROCE % Historical Data

* Premium members only.

The historical data trend for Value Line's ROCE % 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 ROCE % Chart

Value Line Annual Data
Trend Apr17 Apr18 Apr19 Apr20 Apr21 Apr22 Apr23 Apr24 Apr25 Apr26
ROCE %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 10.90 10.78 8.25 5.10 3.22

Value Line Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
ROCE % 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 2.75 4.88 4.81 3.13 0.06
VALU
72GF Score
Value Line Inc VALU
ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.
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Value Line ROCE % Calculation

Value Line's annualized ROCE % for the fiscal year that ended in Apr. 2026 is calculated as:

ROCE %=EBIT/( (Capital Employed+Capital Employed)/ count )
(A: Apr. 2026 )  (A: Apr. 2025 )(A: Apr. 2026 )
=EBIT/( ( (Total Assets - Total Current Liabilities)+(Total Assets - Total Current Liabilities) )/ count )
(A: Apr. 2026 )  (A: Apr. 2025 )(A: Apr. 2026 )
=4.031/( ( (144.533 - 23.653) + (151.916 - 22.762) )/ 2 )
=4.031/( (120.88+129.154)/ 2 )
=4.031/125.017
=3.22 %

Value Line's ROCE % of for the quarter that ended in Apr. 2026 is calculated as:

ROCE %=EBIT (1)/( (Capital Employed+Capital Employed)/ count )
(Q: Apr. 2026 )  (Q: Jan. 2026 )(Q: Apr. 2026 )
=EBIT/( ( (Total Assets - Total Current Liabilities)+(Total Assets - Total Current Liabilities) )/ count )
(Q: Apr. 2026 )  (Q: Jan. 2026 )(Q: Apr. 2026 )
=0.076/( ( (150.956 - 21.383) + (151.916 - 22.762) )/ 2 )
=0.076/( ( 129.573 + 129.154 )/ 2 )
=0.076/129.3635
=0.06 %

(1) Note: The EBIT data used here is four times the quarterly (Apr. 2026) EBIT data.

* 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 ROCE % →
What does a ROCE % of 0.06% mean?
Value Line (VALU) has a ROCE % of 0.06% as of Apr. 2026.
Is Value Line's ROCE % too high?
Value Line's current ROCE % is 0.06%. The Capital Markets industry median ROCE % is 6.04. Value Line's value of 0.06% is 99% below this industry median. 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 ROCE % compare to DTCX and OTCM?
Value Line's ROCE % of 0.06% can be compared against companies in the Capital Markets industry. The industry median ROCE % is 6.04. Value Line's value of 0.06% is 99% below this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good ROCE % for a Capital Markets company?
The median ROCE % among Capital Markets companies is 6.04, based on 691 companies in the industry. Companies in the top quartile (top 25%) have a ROCE % significantly above this median, while those in the bottom quartile fall well below. However, ROCE % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Value Line's current ROCE % of 0.06% is 99% 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 ROCE % mean?
A high ROCE % can signal that a stock is expensive relative to its fundamentals. For the Capital Markets industry, the median ROCE % is 6.04 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Value Line's current ROCE % is 0.06%. 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 $36.83 — trading 1.7% above its estimated fair value. The current ROCE % is 0.06% and 99% below the Capital Markets industry median of 6.04. 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 ROCE % calculated?
ROCE % is calculated from a company's financial statements. For Value Line (VALU), the current ROCE % is 0.06% 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 $36.83 is trading 1.7% above its estimated GF Value™ of $36.23. GuruFocus considers Value Line to be Fairly Valued.

Key valuation signals for VALU:

  • ROCE %: 0.06%
  • GF Value™: $36.23 vs. price of $36.83 (1.7% above fair value)
  • GF Score™: 72/100 with 3 warning signs
  • Industry Position: 99% below the Capital Markets median

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

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

$36.83
Price
$36.23
GF Value