XML 54 R40.htm IDEA: XBRL DOCUMENT v3.7.0.1

Note 3 - Related Party Transactions (Details Textual) - USD ($)	3 Months Ended								12 Months Ended
	Apr. 30, 2017	Jan. 31, 2017	Oct. 31, 2016	Jul. 31, 2016	Apr. 30, 2016	Jan. 31, 2016	Oct. 31, 2015	Jul. 31, 2015	Apr. 30, 2017	Apr. 30, 2016	Apr. 30, 2015
Federal Income Tax Payments to Parent									$ 6,824,000	$ 3,545,000	$ 3,366,000
Value Line Inc [Member]
Accounts Receivable, Related Parties	$ 0				$ 0				0	0
Value Line Inc [Member]
Reimbursement Revenue									383,000	164,000
EAM Trust [Member]
Increase (Decrease) in Assets under Management									$ 192,000,000
Percentage of Assets Increased (Decreased) in Unconsolidated Entities									8.60%
Assets under Management, Carrying Amount	$ 2,400,000,000				$ 2,200,000,000				$ 2,400,000,000	2,200,000,000
Non Voting Profits Interest Percent									50.00%
Percentage of Non Voting Revenues Interest in Unconsolidated Entity	49.22%	49.19%	49.14%	49.45%	49.97%	50.14%	50.16%	50.05%
Non Voting Profits Interest in Variable Entity Not yet Paid	$ 1,919,000				$ 1,750,000				$ 1,919,000	$ 1,750,000
Ownership Percentage By Parent	88.90%								88.90%
EAM Trust [Member] | Minimum [Member]
Non Voting Revenues Interest Percent									41.00%
Percentage of Non Voting Profits Interests Due from Ex Subsidiary Payable to Parent under Agreement									90.00%
EAM Trust [Member] | Maximum [Member]
Non Voting Revenues Interest Percent									55.00%

X

- Definition

For an unclassified balance sheet, amount of receivables arising from transactions with related parties.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(k)(1))
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 210
-Section S99
-Paragraph 1
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Publisher FASB
-Name Accounting Standards Codification
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(3)(a)(2))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

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Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The carrying amount of assets an investment adviser manages on behalf of investors.

+ References

No definition available.

+ Details

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Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Repayment received or receivable for expenses incurred on behalf of a client or customer, other than those reimbursements received by landlords from tenants.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.1)
-URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 605
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-Paragraph 23
-URI http://asc.fasb.org/extlink&oid=68075638&loc=d3e60722-111653

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Balance Type:	credit
Period Type:	duration

X

- Definition

Amount represents Federal income tax payments to the Parent.

+ References

No definition available.

+ Details

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Namespace Prefix:	valu_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

This element represents the amount of increase decrease in the value of assets managed by EAM.

+ References

No definition available.

+ Details

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Namespace Prefix:	valu_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Represents distributable amounts earned through the balance sheet date, which is included in the Investment in variable interest entity and not yet paid.

+ References

No definition available.

+ Details

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Namespace Prefix:	valu_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Represents percentage of non-voting profits interest.

+ References

No definition available.

+ Details

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Namespace Prefix:	valu_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Represents percentage of non-voting revenues interest.

+ References

No definition available.

+ Details

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Namespace Prefix:	valu_
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Balance Type:	na
Period Type:	duration

X

- Definition

The parent entity's interest in net assets of the subsidiary, expressed as a percentage.

+ References

No definition available.

+ Details

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Namespace Prefix:	valu_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	instant

X

- Definition

Represents the stated percentage of assets increased (decreased) in unconsolidated entities.

+ References

No definition available.

+ Details

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Data Type:	num:percentItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Represents the stated percentage of non voting profits interests due from ex-subsidiary payable to parent under agreement.

+ References

No definition available.

+ Details

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Namespace Prefix:	valu_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Represents the percentage of non voting revenues interest in unconsolidated entity.

+ References

No definition available.

+ Details

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Namespace Prefix:	valu_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	duration

X

- Details

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Namespace Prefix:
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Balance Type:
Period Type:

X

- Details

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Namespace Prefix:
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Balance Type:
Period Type:

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- Details

Name:	us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=valu_EulavAssetManagementLlcMember
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Balance Type:
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- Details

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- Details

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