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v3.22.2.2

Note 2 - Investments (Tables) | 6 Months Ended
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Oct. 31, 2022
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 |  | $ | 13,212 |  |  | $ | 3,956 |  |  | $ | (46 | ) |  | $ | 17,122 |
($ in thousands) |  | Cost |  |  | Gross Unrealized Gains |  |  | Gross Unrealized Losses |  |  | Fair Value |
ETFs - equities |  | $ | 13,318 |  |  | $ | 4,348 |  |  | $ | (19 | ) |  | $ | 17,647 |
Schedule of Available-for-Sale Securities Reconciliation [Table Text Block] |
|  | Amortized |  |  | Gross Unrealized |  |  | Gross Unrealized |  |  |  |  |
($ in thousands) |  | Historical Cost |  |  | Holding Gains |  |  | Holding Losses |  |  | Fair Value |
Maturity |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Due within 1 year |  | $ | 27,732 |  |  |  |  |  |  | $ | (22 | ) |  | $ | 27,710 |
Due 1 year through 5 years |  |  | 250 |  |  |  | - |  |  |  | (6 | ) |  |  | 244 |
Total investment in government debt securities |  | $ | 27,982 |  |  | $ | - |  |  | $ | (28 | ) |  | $ | 27,954 |
|  | Amortized |  |  | Gross Unrealized |  |  |  |  |
($ in thousands) |  | Historical Cost |  |  | Holding Losses |  |  | Fair Value |
Maturity |  |  |  |  |  |  |  |  |  |  |  |
Due within 1 year |  | $ | 10,505 |  |  | $ | (30 | ) |  | $ | 10,475 |
Total investment in government debt securities |  | $ | 10,505 |  |  | $ | (30 | ) |  | $ | 10,475 |
Investment Income [Table Text Block] |
|  | Three Months Ended October 31, |  |  | Six Months Ended October 31, |
($ in thousands) |  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Dividend income |  | $ | 141 |  |  | $ | 210 |  |  | $ | 254 |  |  | $ | 406 |
Interest income |  |  | 158 |  |  |  | - |  |  |  | 201 |  |  |  | 1 |
Investment gains/(losses) recognized on sales of equity securities during the period |  | $ | 3 |  |  | $ | 47 |  |  |  | 5 |  |  |  | 47 |
Unrealized gains/(losses) recognized on equity securities held at the end of the period |  | $ | (577 | ) |  | $ | 111 |  |  |  | (434 | ) |  |  | 309 |
Other |  |  | 7 |  |  |  | - |  |  |  | - |  |  |  | (1 | )
Total investment gains/(losses) |  | $ | (268 | ) |  | $ | 368 |  |  | $ | 26 |  |  | $ | 762 |
Investment Holdings, Other than Securities [Table Text Block] |
|  | Three Months Ended October 31, |  |  | Six Months Ended October 31, |
($ in thousands) (unaudited) |  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Investment management fees earned from the Value Line Funds, net of waivers shown below |  | $ | 4,952 |  |  | $ | 7,922 |  |  | $ | 10,142 |  |  | $ | 15,679 |
12b-1 fees and other fees, net of waivers shown below |  | $ | 1,491 |  |  | $ | 2,487 |  |  | $ | 3,050 |  |  | $ | 4,941 |
Other income |  | $ | (4 | ) |  | $ | 47 |  |  | $ | 4 |  |  | $ | 119 |
Investment management fee waivers and reimbursements |  | $ | 49 |  |  | $ | 111 |  |  | $ | 31 |  |  | $ | 218 |
12b-1 fee waivers |  | $ | 27 |  |  | $ | 171 |  |  | $ | 54 |  |  | $ | 342 |
Value Line’s non-voting revenues interest |  | $ | 2,623 |  |  | $ | 4,263 |  |  | $ | 5,405 |  |  | $ | 8,412 |
EAM's net income (1) |  | $ | 386 |  |  | $ | 1,258 |  |  | $ | 852 |  |  | $ | 2,570 |
Summary Investment Holdings [Table Text Block] |
|  | October 31, |  |  | April 30, |
($ in thousands) |  | 2022 |  |  | 2022 |
|  | (unaudited) |  |  |  |  |
EAM's total assets |  | $ | 61,800 |  |  | $ | 63,592 |
EAM's total liabilities (1) |  |  | (4,852 | ) |  |  | (6,282 | )
EAM's total equity |  | $ | 56,948 |  |  | $ | 57,310 |

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