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Note 2 - Investments (Tables)

6 Months Ended

Oct. 31, 2019

Notes Tables

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

						Gross Unrealized
($ in thousands)		Cost				Holding Gains				Fair Value
ETFs - equities		$	9,447			$	2,485			$	11,932

						Gross Unrealized
($ in thousands)		Cost				Holding Gains				Fair Value
ETFs - equities		$	8,541			$	2,081			$	10,622

		Amortized				Gross Unrealized
($ in thousands)		Historical Cost				Holding Gains				Fair Value
Maturity
Due within 1 year		$	7,411			$	80			$	7,491
Due 1 year through 5 years			2,250				17				2,267
Total investment in government debt securities		$	9,661			$	97			$	9,758

		Amortized				Gross Unrealized
($ in thousands)		Historical Cost				Holding Gains				Fair Value
Maturity
Due within 1 year		$	6,913			$	33			$	6,946
Due 1 year through 5 years			4,250				10				4,260
Total investment in government debt securities		$	11,163			$	43			$	11,206

Investment Income [Table Text Block]

		Three Months Ended October 31,								Six Months Ended October 31,
($ in thousands)		2019				2018				2019				2018
Dividend income		$	81			$	62			$	151			$	129
Interest income			66				49				137				84
Other			(4	)			12				(4	)			24
Total income from securities transactions, net		$	143			$	123			$	284			$	237

Investment Holdings, Other than Securities [Table Text Block]

		Three Months Ended October 31,								Six Months Ended October 31,
($ in thousands) (unaudited)		2019				2018				2019				2018
Investment management fees earned from the Value Line Funds, net of waivers shown below		$	5,463			$	4,181			$	10,610			$	8,290
12b-1 fees and other fees, net of waivers shown below		$	2,086			$	1,727			$	4,065			$	3,431
Other income		$	5			$	(27	)		$	58			$	44
Investment management fee waivers and reimbursements		$	109			$	110			$	218			$	221
12b-1 fee waivers		$	166			$	175			$	339			$	334
Value Line’s non-voting revenues interest		$	2,768			$	2,095			$	5,356			$	4,063
EAM's net income (1)		$	580			$	578			$	1,146			$	1,184

Summary Investment Holdings [Table Text Block]

		October 31,				April 30,
($ in thousands)		2019				2019
		(unaudited)
EAM's total assets		$	61,701			$	60,683
EAM's total liabilities (1)			(4,723	)			(3,547	)
EAM's total equity		$	56,978			$	57,136

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.

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