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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.
Value LineVALU +4.51%72 ROE % is 13.27% as of Apr. 2026, which is 52% below its 10-year median of 27.50. 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 792 Capital Markets companies, Value Line ranks better than 82.95% on this metric.
ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Value Line's annualized net income for the quarter that ended in Apr. 2026 was $14.31 Mil. Value Line's average Total Stockholders Equity over the quarter that ended in Apr. 2026 was $107.82 Mil. Therefore, Value Line's annualized ROE % for the quarter that ended in Apr. 2026 was 13.27%.
The historical rank and industry rank for Value Line's ROE % or its related term are showing as below:
VALU'
s ROE % Range Over the Past 10 Years
Min: 20.65 Med: 27.5 Max: 38.62
Current: 20.65
During the past 13 years, Value Line's highest ROE % was 38.62%. The lowest was 20.65%. And the median was 27.50%.
VALU's ROE % is ranked better than 82.95% of 792
companies
in the Capital Markets industry
Industry Median: 6.065
vs VALU: 20.65
ROE % measures the rate of return on the ownership interest (shareholder's equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' equity (also known as net assets or assets minus liabilities). ROE % shows how well a company uses investment funds to generate earnings growth. ROE %s between 15% and 20% are considered desirable.
The factors that affect a company's ROE % can be illustrated with the three-step DuPont Analysis:
Note:
The net income data used here is four times the quarterly (Apr. 2026) net income data. The Revenue data used here is four times the quarterly (Apr. 2026) revenue data. The same rule applies to Pre-Tax Income and Operating Income.
* In the five-step DuPont Analysis, Operating Income is only available for non-financial companies. Thus, for Insurance companies, we use EBIT as a substitution of Operating Income. For Banks, both Operating Income and EBIT is unavailable. Thus we combined Interest Burden and Operating Margin % into Pretax Margin %, and the DuPont Analysis is divided into four components instead.
* 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.
Be Aware
Net Income is used.
Because a company can increase its ROE % by having more financial leverage, it is important to watch the equity multiplier when investing in high ROE % companies. Like ROA %, ROE % is calculated with only 12 months data. Fluctuations in company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.
Asset light businesses require very few assets to generate very high earnings. Their ROE %s can be extremely high.
Value Line ROE % Related Terms
Value Line ROE % Historical Data
* Premium members only.
The historical data trend for Value Line's ROE % 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.
For the Financial Data & Stock Exchanges subindustry, Value Line's ROE %, along with its competitors' market caps and ROE % 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 ROE % vs Capital Markets Industry
For the Capital Markets industry and Financial Services sector, Value Line's ROE % distribution charts can be found below:
* The bar in red indicates where Value Line's ROE % falls into.
* 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.
In the calculation of annual ROE %, the net income of the last fiscal year and the average total shareholder equity over the fiscal year are used. In calculating the quarterly data,
the net income data used here is four times the quarterly (Apr. 2026) net income data.
ROE % is displayed in the 30-year financial page.
Value Line (VALU) has a ROE % of 13.27% as of Apr. 2026. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Value Line and its competitors. This is 52% below median its historical median of 27.50. Over the past decade, Value Line's ROE % has ranged from 20.65 to 38.62. According to the industry distribution chart, Value Line ranks #135 out of 792 companies in the Capital Markets industry, placing it in the top 17%.
Is Value Line's ROE % too high?
Value Line's current ROE % of 13.27% is 52% below median its 10-year median of 27.50. Over the past 10 years, this metric has ranged from a low of 20.65 to a high of 38.62. The Capital Markets industry median ROE % is 6.07. Value Line's value of 13.27% is 118.8% above this industry median. Based on the distribution chart, Value Line ranks #135 out of 792 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 72/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Value Line's ROE % compare to DTCX and OTCM?
According to the Capital Markets industry distribution chart, Value Line ranks #135 out of 792 companies for ROE %. This places Value Line in the top 17% of its industry — outperforming the majority of peers. The industry median ROE % is 6.07. Value Line's value of 13.27% is 118.8% above this benchmark. Historically, Value Line's own ROE % has ranged from 20.65 to 38.62 over the past decade. While the company's 10-year median is 27.50 vs. the industry median of 6.07, 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 ROE % for a Capital Markets company?
The median ROE % among Capital Markets companies is 6.07, based on 792 companies in the industry. Companies in the top quartile (top 25%) have a ROE % significantly above this median, while those in the bottom quartile fall well below. However, ROE % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Value Line's current ROE % of 13.27% is 118.8% 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 ROE % mean?
A high ROE % can signal that a stock is expensive relative to its fundamentals. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Value Line and its competitors. For the Capital Markets industry, the median ROE % is 6.07 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Value Line's current ROE % is 13.27%, which is 52% below median its own 10-year median of 27.50. 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 ROE % is 13.27%, which is 52% below median its 10-year median of 27.50 and 118.8% above the Capital Markets industry median of 6.07. 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 ROE % calculated?
ROE % is calculated from a company's financial statements. For Value Line (VALU), the current ROE % is 13.27% 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:
ROE %: 13.27% (52% below median its 10-year median of 27.50)
GF Value™: $36.23 vs. price of $36.83 (1.7% above fair value)
Industry Position: 118.8% above the Capital Markets median (#135 of 792)
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 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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