Note 4 - Supplementary Cash Flows Information

6 Months Ended

Oct. 31, 2023

Notes to Financial Statements

Cash Flow, Supplemental Disclosures [Text Block]

Value Line, Inc.

Notes to Consolidated Condensed Financial Statements

October 31, 2023

(Unaudited)

Note 4 - Supplementary Cash Flows Information:

Reconciliation of Cash, Cash Equivalents, and Restricted Cash:

The following table provides a reconciliation of cash, cash equivalents, and restricted cash reported within the Consolidated Condensed Statement of Cash Flows that sum to the total of the same such amounts shown in the Consolidated Condensed Statement of Cash Flows.

	Six Months Ended October 31,
($ in thousands)	2023		2022
Cash and cash equivalents	$	3,924	$	12,668
Restricted cash		305		305
Total cash, cash equivalents, and restricted cash shown in the Consolidated Condensed Statement of Cash Flows	$	4,229	$	12,973

Income Tax Payments:

The Company made income tax payments as follows:

	Six Months Ended October 31,
($ in thousands)	2023		2022
State and local income tax payments	$	497	$	650
Federal income tax payments	$	2,900	$	3,127