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Note 2 - Investments (Tables)

3 Months Ended

Jul. 31, 2020

Notes Tables

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

						Gross Unrealized
($ in thousands)		Cost				Holding Gains				Fair Value
ETFs - equities		$	15,150			$	1,461			$	16,611

($ in thousands)		Cost				Gross Unrealized Gains				Gross Unrealized Losses				Fair Value
ETFs - equities		$	12,877			$	1,317			$	(69	)		$	14,125

		Amortized				Gross Unrealized
($ in thousands)		Historical Cost				Holding Gains				Fair Value
Maturity
Due within 1 year		$	13,935			$	127			$	14,062
Total investment in government debt securities		$	13,935			$	127			$	14,062

		Amortized				Gross Unrealized
($ in thousands)		Historical Cost				Holding Gains				Fair Value
Maturity
Due within 1 year		$	14,652			$	177			$	14,829
Due 1 year through 5 years			250				-				250
Total investment in government debt securities		$	14,902			$	177			$	15,079

Investment Income [Table Text Block]

		Three Months Ended July 31,
($ in thousands)		2020				2019
Dividend income		$	121			$	70
Interest income			56				71
Realized gain on sale of securities			783				-
Other			(2	)			-
Total income from securities transactions, net		$	958			$	141

Investment Holdings, Other than Securities [Table Text Block]

		Three Months Ended July 31,
($ in thousands) (unaudited)		2020				2019
Investment management fees earned from the Value Line Funds, net of waivers shown below		$	6,310			$	5,147
12b-1 fees and other fees, net of waivers shown below		$	2,301			$	1,979
Other income		$	110			$	53
Investment management fee waivers and reimbursements		$	43			$	109
12b-1 fee waivers		$	157			$	173
Value Line's non-voting revenues interest		$	3,280			$	2,588
EAM's net income (1)		$	728			$	566

Summary Investment Holdings [Table Text Block]

		July 31,				April 30,
($ in thousands)		2020				2020
		(unaudited)
EAM's total assets		$	62,563			$	61,335
EAM's total liabilities (1)			(5,672	)			(4,192	)
EAM's total equity		$	56,891			$	57,143

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
-Paragraph 5D
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