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Employees' Profit Sharing and Savings Plan
12 Months Ended
Apr. 30, 2014
Compensation Related Costs [Abstract]  
Employees' Profit Sharing and Savings Plan
Note 8-Employees’ Profit Sharing and Savings Plan:
 
Substantially all employees of the Company and its subsidiaries are members of the Value Line, Inc. Profit Sharing and Savings Plan (the “Plan”). In general, this is a qualified, contributory plan which provides for a discretionary annual Company contribution which is determined by a formula based on the salaries of eligible employees and the amount of consolidated net operating income as defined in the Plan. For the fiscal years ended April 30, 2014, 2013, and 2012, the estimated profit sharing plan contribution, which is included as an expense in salaries and employee benefits in the Consolidated Statements of Income, was $373,000, $240,000 and $447,000, respectively.