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Note 4 - Investments (Tables)

12 Months Ended

Apr. 30, 2021

Notes Tables

Debt Securities, Trading, and Equity Securities, FV-NI [Table Text Block]

($ in thousands)		Cost				Gross Unrealized Gains				Gross Unrealized Losses				Fair Value
ETFs - equities		$	19,105			$	4,532			$	(55	)		$	23,582

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

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

		Amortized				Gross Unrealized
($ in thousands)		Historical Cost				Holding Gains				Fair Value
Maturity
Due within 1 year		$	2,596			$	4			$	2,600
Total investment in government debt securities		$	2,596			$	4			$	2,600

		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]

		Fiscal Years Ended April 30,
($ in thousands)		2021				2020				2019
Dividend income		$	573			$	352			$	257
Interest income			137				279				201
Investment gains/(losses) recognized on sales of equity securities during the period			835				(1,075	)			-
Unrealized gains/(losses) recognized on equity securities held at the end of the period			3,875				(339	)			1,087
Other			-				(6	)			46
Total investment gains/(losses)		$	5,420			$	(789	)		$	1,591

Investment Holdings, Other than Securities [Table Text Block]

			Fiscal Years Ended April 30,
($ in thousands)		2021				2020				2019
Investment management fees earned from the Value Line Funds, net of waivers shown below		$	29,022			$	21,985			$	16,715
12b-1 fees and other fees, net of waivers shown below		$	9,604			$	8,436			$	6,811
Other income		$	361			$	(156	)		$	273
Investment management fee waivers and reimbursements		$	121			$	302			$	421
12b-1 fee waivers		$	651			$	667			$	654
Value Line's non-voting revenues interest		$	15,190			$	11,184			$	8,260
EAM's net income (1)		$	4,262			$	2,332			$	2,098

Summary Investment Holdings [Table Text Block]

		Fiscal Years Ended April 30,
($ in thousands)		2021				2020
EAM's total assets		$	64,197			$	61,335
EAM's total liabilities (1)			(6,870	)			(4,192	)
EAM's total equity		$	57,327			$	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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