Note 2 - Investments (Tables)

9 Months Ended

Jan. 31, 2024

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	$	11,109	$	4,265	$	(4	)	$	15,370

($ 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	$	41,126	$	39	$	(4	)	$	41,161
Due 1 year through 5 years		5,058		-		(70	)		4,988
Total investment in government debt securities	$	46,184	$	39	$	(74	)	$	46,149

	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 January 31,				Nine Months Ended January 31,
($ in thousands)	2024		2023		2024			2023
Dividend income	$	153	$	190	$	431		$	444
Interest income		511		194		1,387			395
Investment gains/(losses) recognized on sales of equity securities during the period		2		7		(1	)		12
Unrealized gains/(losses) recognized on equity securities held at the end of the period		1,343		859		(132	)		425
Total investment gains/(losses)	$	2,009	$	1,250	$	1,685		$	1,276

Investment Holdings, Other than Securities [Table Text Block]

	Three Months Ended January 31,				Nine Months Ended January 31,
($ in thousands) (unaudited)	2024		2023		2024		2023
Investment management fees earned from the Value Line Funds, net of waivers shown below	$	6,320	$	4,809	$	17,388	$	14,951
12b-1 fees and other fees, net of waivers shown below	$	1,632	$	1,457	$	4,811	$	4,507
Other income	$	192	$	146	$	295	$	150
Investment management fee waivers and reimbursements	$	77	$	73	$	239	$	104
12b-1 fee waivers	$	24	$	26	$	72	$	80
Value Line’s non-voting revenues interest	$	3,083	$	2,512	$	8,420	$	7,917
EAM's net income (1)	$	812	$	346	$	1,842	$	1,198

Summary Investment Holdings [Table Text Block]

	January 31,			April 30,
($ in thousands)	2024			2023
	(unaudited)
EAM's total assets	$	62,610		$	61,389
EAM's total liabilities (1)		(5,532	)		(4,357	)
EAM's total equity	$	57,078		$	57,032