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v2.4.1.9

Consolidated Condensed Statements of Cash Flows (unaudited) (USD $) In Thousands, unless otherwise specified | 9 Months Ended
--- | ---
Jan. 31, 2015 | Jan. 31, 2014
Cash flows from operating activities: |  |
Net income | $ 6,195 us-gaap_NetIncomeLoss | $ 5,087 us-gaap_NetIncomeLoss
Adjustments to reconcile net income to net cash provided by operating activities: |  |
Depreciation and amortization | 1,904 us-gaap_DepreciationDepletionAndAmortization | 1,514 us-gaap_DepreciationDepletionAndAmortization
Non-voting revenues interest in EAM Trust | (5,498)valu_NonVotingRevenuesInterestInUnconsolidatedEntity | (5,028)valu_NonVotingRevenuesInterestInUnconsolidatedEntity
Non-voting profits interest in EAM Trust | (497)valu_NonVotingProfitsInterestInUnconsolidatedEntity | (569)valu_NonVotingProfitsInterestInUnconsolidatedEntity
Unrealized gains on securities | (45)us-gaap_UnrealizedGainOnSecurities |
Deferred rent | (150)valu_NoncashDeferredRentExpenses | 617 valu_NoncashDeferredRentExpenses
Deferred income taxes | 133 us-gaap_DeferredIncomeTaxExpenseBenefit | 632 us-gaap_DeferredIncomeTaxExpenseBenefit
Changes in operating assets and liabilities: |  |
Unearned revenue | (272)us-gaap_IncreaseDecreaseInDeferredRevenue | (710)us-gaap_IncreaseDecreaseInDeferredRevenue
Reserve for settlement | (54)valu_IncreaseDecreaseInReserveForSettlement | (141)valu_IncreaseDecreaseInReserveForSettlement
Operating lease exit obligation |  | (36)valu_IncreaseDecreaseInOperatingLeaseExitObligation
Accounts payable & accrued expenses | (253)us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities | (194)us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities
Accrued salaries | (198)us-gaap_IncreaseDecreaseInAccruedSalaries | (108)us-gaap_IncreaseDecreaseInAccruedSalaries
Accrued taxes on income | (44)us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable | 995 us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable
Prepaid and refundable income taxes | 81 us-gaap_IncreaseDecreaseInIncomeTaxesReceivable |
Prepaid expenses and other current assets | 209 us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets | 366 us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets
Accounts receivable | (84)us-gaap_IncreaseDecreaseInAccountsReceivable | (157)us-gaap_IncreaseDecreaseInAccountsReceivable
Total adjustments | (4,768)us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivities | (2,819)us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivities
Net cash provided by operating activities | 1,427 us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations | 2,268 us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations
Cash flows from investing activities: |  |
Purchases of securities classified as available-for-sale | (57)us-gaap_PaymentsToAcquireAvailableForSaleSecurities | (2,589)us-gaap_PaymentsToAcquireAvailableForSaleSecurities
Proceeds from sales of securities classified as available-for-sale | 57 us-gaap_ProceedsFromSaleAndMaturityOfAvailableForSaleSecurities | 36 us-gaap_ProceedsFromSaleAndMaturityOfAvailableForSaleSecurities
Distributions received from EAM Trust | 5,824 valu_DistributionFromVariableEntityInvestingActivities | 5,208 valu_DistributionFromVariableEntityInvestingActivities
Acquisition of property and equipment | (99)us-gaap_PaymentsToAcquirePropertyPlantAndEquipment | (137)us-gaap_PaymentsToAcquirePropertyPlantAndEquipment
Expenditures for capitalized software | (1,802)us-gaap_PaymentsForSoftware | (1,874)us-gaap_PaymentsForSoftware
Net cash provided by investing activities | 3,923 us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations | 644 us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations
Cash flows from financing activities: |  |
Purchase of treasury stock at cost | (71)us-gaap_PaymentsForRepurchaseOfCommonStock | (509)us-gaap_PaymentsForRepurchaseOfCommonStock
Dividends paid | (4,416)us-gaap_PaymentsOfDividendsCommonStock | (4,435)us-gaap_PaymentsOfDividendsCommonStock
Net cash used in financing activities | (4,487)us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations | (4,944)us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations
Net change in cash and cash equivalents | 863 us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease | (2,032)us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease
Cash and cash equivalents at beginning of year | 5,788 us-gaap_CashAndCashEquivalentsAtCarryingValue | 6,840 us-gaap_CashAndCashEquivalentsAtCarryingValue
Cash and cash equivalents at end of period | $ 6,651 us-gaap_CashAndCashEquivalentsAtCarryingValue | $ 4,808 us-gaap_CashAndCashEquivalentsAtCarryingValue

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- Definition The cash inflow associated with the sale or maturity (principal being due) of securities not classified as either held-to-maturity securities or trading securities which are classified as available-for-sale securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Investing Activities -URI http://asc.fasb.org/extlink&oid=6516133 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=6871852&loc=d3e26853-111562 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 12 -Subparagraph (a),(b) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3179-108585 + Details
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- Definition The increase (decrease), resulting in a gain, in the difference between the fair value and the carrying value, or in the comparative fair values, of securities held at each balance sheet date, that was included in earnings for the period. + References No definition available. + Details
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- Definition The cash inflow associated with the Profits or revenue distribution from variable entity. + References No definition available. + Details
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- Definition The change in the operating lease exit obligation recorded on the balance sheet, which is needed to adjust net income to arrive at net cash flows provided by or used in operations. + References No definition available. + Details
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- Definition The change in the reserve for settlement recorded on the balance sheet, which is needed to adjust net income to arrive at net cash flows provided by or used in operations. + References No definition available. + Details
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- Definition Represents amount of deferred noncash expenses made by entity during period. + References No definition available. + Details
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- Definition Represents the income received against non voting profits in unconsolidated entity. + References No definition available. + Details
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- Definition Represents the income received against non voting revenues in unconsolidated entity. + References No definition available. + Details
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