Note 2 - Investments (Tables)

6 Months Ended

Oct. 31, 2023

Notes Tables

Debt Securities, Trading, and Equity Securities, FV-NI [Table Text Block]

($ in thousands)	Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
ETFs - equities	$	10,146	$	2,923	$	(5	)	$	13,064

($ in thousands)	Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
ETFs - equities	$	10,169	$	4,392	$	(15	)	$	14,546

Schedule of Available-for-Sale Securities Reconciliation [Table Text Block]

	Amortized		Gross Unrealized		Gross Unrealized
($ in thousands)	Historical Cost		Holding Gains		Holding Losses			Fair Value
Maturity
Due within 1 year	$	38,133	$	-	$	(43	)	$	38,090
Due 1 year through 5 years		5,136		-		(320	)		4,816
Total investment in government debt securities	$	43,269	$	-	$	(363	)	$	42,906

	Amortized		Gross Unrealized		Gross Unrealized
($ in thousands)	Historical Cost		Holding Gains		Holding Losses			Fair Value
Maturity
Due within 1 year	$	34,384	$	486	$	(5	)	$	34,865
Due within 1 year through 5 years		5,071				(8	)		5,063
Total investment in government debt securities	$	39,455	$	486	$	(13	)	$	39,928

Investment Income [Table Text Block]

	Three Months Ended October 31,						Six Months Ended October 31,
($ in thousands)	2023			2022			2023			2022
Dividend income	$	133		$	141		$	278		$	254
Interest income		487			158			876			201
Investment gains/(losses) recognized on sales of equity securities during the period		(14	)		3			(3	)		5
Unrealized gains/(losses) recognized on equity securities held at the end of the period		(1,685	)		(577	)		(1,475	)		(434	)
Other		-			7			-			-
Total investment gains/(losses)	$	(1,079	)	$	(268	)	$	(324	)	$	26

Investment Holdings, Other than Securities [Table Text Block]

	Three Months Ended October 31,						Six Months Ended October 31,
($ in thousands) (unaudited)	2023			2022			2023		2022
Investment management fees earned from the Value Line Funds, net of waivers shown below	$	5,640		$	4,952		$	11,068	$	10,142
12b-1 fees and other fees, net of waivers shown below	$	1,600		$	1,491		$	3,179	$	3,050
Other income	$	(14	)	$	(4	)	$	103	$	4
Investment management fee waivers and reimbursements	$	114		$	49		$	162	$	31
12b-1 fee waivers	$	23		$	27		$	48	$	54
Value Line’s non-voting revenues interest	$	2,721		$	2,623		$	5,337	$	5,405
EAM's net income (1)	$	548		$	386		$	1,030	$	852

Summary Investment Holdings [Table Text Block]

	October 31,			April 30,
($ in thousands)	2023			2023
	(unaudited)
EAM's total assets	$	61,729		$	61,389
EAM's total liabilities (1)		(4,763	)		(4,357	)
EAM's total equity	$	56,966		$	57,032