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Note 2 - Investments (Tables)

9 Months Ended

Jan. 31, 2017

Notes Tables

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

($ in thousands)		Cost				Gross Unrealized Gains				Gross Unrealized Losses				Fair Value
ETFs - equities		$	8,385			$	431			$	-			$	8,816

($ in thousands)		Cost				Gross Unrealized Gains				Gross Unrealized Losses				Fair Value
ETFs - equities		$	3,445			$	194			$	(2	)		$	3,637

		Amortized				Gross Unrealized				Gross Unrealized
($ in thousands)		Historical Cost				Holding Gains				Holding Losses				Fair Value
Maturity
Due within 1 year		$	3,635			$	2			$	-			$	3,637
Due 1 year through 5 years			2,500				-				(8	)			2,492
Total investment in government debt securities		$	6,135			$	2			$	(8	)		$	6,129

Investment Income [Table Text Block]

		Three Months Ended January 31,								Nine months ended January 31,
($ in thousands)		2017				2016				2017				2016
Dividend income		$	74			$	31			$	147			$	111
Interest income			4				-				6				-
Capital gain distributions			39				105				39				105
Capital loss			-				-				-				(15	)
Other			15				(3	)			34				14
Total income from securities transactions, net		$	132			$	133			$	226			$	215

Investment Holdings, Other than Securities [Table Text Block]

		Three Months Ended January 31,								Nine months ended January 31,
($ in thousands) (unaudited)		2017				2016				2017				2016
Investment management fees earned from the Value Line Funds, net of fee waivers		$	3,674			$	3,656			$	10,991			$	11,147
12b-1 fees and other fees, net of fee waivers		$	1,438			$	1,440			$	4,357			$	4,278
Other income (loss)		$	57			$	(57	)		$	136			$	(84	)
Investment management fee waivers (1)		$	132			$	48			$	308			$	143
12b-1 fee waivers (1)		$	235			$	235			$	700			$	848
Value Line’s non-voting revenues interest		$	1,803			$	1,825			$	5,389			$	5,546
EAM's net income (2)		$	262			$	188			$	786			$	710

Summary Investment Holdings [Table Text Block]

		January 31,				April 30,
($ in thousands)		2017				2016
		(unaudited)
EAM's total assets		$	60,354			$	60,292
EAM's total liabilities (1)			(2,910	)			(3,021	)
EAM's total equity		$	57,444			$	57,271

X

- Definition

Tabular disclosure of the investment holdings which are represented by other than securities (for example, commodities). The investment holdings, other than securities investments table lists the long positions of non-security investments held by entity.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 946
-SubTopic 320
-Section S99
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+ References

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-Name Accounting Standards Codification
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