XML 69 R55.htm IDEA: XBRL DOCUMENT
v3.23.2

Note 7 - Federal, State and Local Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Apr. 30, 2023 | Apr. 30, 2022
--- | --- | ---
Unrealized gain on securities held for sale | $ (178) | $ (194)
Deferred tax liability | 13,129 | 13,126
Unrealized gain on securities held for sale | 178 | 194
Domestic Tax Authority [Member] |  |
Deferred gain on deconsolidation of EAM | 10,669 | 10,669
Deferred non-cash post-employment compensation | (372) | (372)
Depreciation and amortization | 59 | 77
Unrealized gain on securities held for sale | 919 | 909
Right of Use Asset | (174) | (188)
Deferred charges | (136) | (154)
Other | (333) | (300)
Deferred tax liability | 10,632 | 10,641
Unrealized gain on securities held for sale | (919) | (909)
State and Local Jurisdiction [Member] |  |
Deferred gain on deconsolidation of EAM | 2,062 | 2,131
Deferred non-cash post-employment compensation | (72) | (74)
Depreciation and amortization | 125 | 180
Other | 204 | 54
Deferred tax liability | $ 2,497 | $ 2,485

X
- Definition Amount, after deferred tax asset, of deferred tax liability attributable to taxable differences with jurisdictional netting. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(15)(b)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482525/740-10-45-4 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482525/740-10-45-6 + Details
Name: | us-gaap_DeferredIncomeTaxLiabilitiesNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary differences, classified as other. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-6 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-8 + Details
Name: | us-gaap_DeferredTaxAssetsOther
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount deferred tax asset attributable to deductible temporary differences from deferred charges, expected to be realized or consumed within one year or operating cycle, if longer. + References No definition available. + Details
Name: | valu_DeferredTaxAssetsDeferredChargesCurrent
Namespace Prefix: | valu_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of deferred tax asset attributable to deductible temporary differences from deferred non-cash postemployment compensation, expected to be realized or consumed after one year (or the normal operating cycle, if longer). + References No definition available. + Details
Name: | valu_DeferredTaxAssetsDeferredNonCashPostemploymentCompensationNoncurrent
Namespace Prefix: | valu_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of deferred tax (asset) liability attributable to deductible temporary differences from depreciation and amortization, expected to be realized or consumed after one year (or the normal operating cycle, if longer). + References No definition available. + Details
Name: | valu_DeferredTaxAssetsLiabilitiesDepreciationAndAmortizationNoncurrent
Namespace Prefix: | valu_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of deferred tax liabilities (asset) related to the unrealized loss (gain) on securities held for sale. + References No definition available. + Details
Name: | valu_DeferredTaxAssetsLiabilitiesUnrealizedLossGainOnSecuritiesHeldForSale
Namespace Prefix: | valu_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from right of use assets. + References No definition available. + Details
Name: | valu_DeferredTaxAssetsRightOfUseAsset
Namespace Prefix: | valu_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of deferred tax liability attributable to taxable temporary differences from deferred gain on deconsolidation of subsidiary, expected to be realized or consumed after one year (or the normal operating cycle, if longer). + References No definition available. + Details
Name: | valu_DeferredTaxLiabilitiesDeferredGainOnDeconsolidationOfSubsidiaryNoncurrent
Namespace Prefix: | valu_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=us-gaap_DomesticCountryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=us-gaap_StateAndLocalJurisdictionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |