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v3.23.2

Note 2 - Investments (Tables) | 3 Months Ended
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Jul. 31, 2023
Notes Tables |
Debt Securities, Trading, and Equity Securities, FV-NI [Table Text Block] |
($ in thousands) |  | Cost |  |  | Gross Unrealized Gains |  |  | Unrealized Losses |  |  | Fair Value |
ETFs - equities |  | $ | 10,162 |  |  | $ | 4,603 |  |  | $ | - |  |  | $ | 14,765 |
($ in thousands) |  | Cost |  |  | Gross Unrealized Gains |  |  | Unrealized Losses |  |  | Fair Value |
ETFs - equities |  | $ | 10,169 |  |  | $ | 4,392 |  |  | $ | (15 | ) |  | $ | 14,546 |
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 |  | $ | 34,988 |  |  | $ | 362 |  |  | $ | (8 | ) |  | $ | 35,342 |
Due 1 year through 5 years |  |  | 5,087 |  |  |  | - |  |  |  | (150 | ) |  |  | 4,937 |
Total investment in government debt securities |  | $ | 40,075 |  |  | $ | 362 |  |  | $ | (158 | ) |  | $ | 40,279 |
|  | Amortized |  |  | Gross Unrealized |  |  | Gross Unrealized |  |  |  |  |
($ in thousands) |  | Historical Cost |  |  | Holding Gains |  |  | Holding Losses |  |  | Fair Value |
Maturity |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Due within 1 year |  | $ | 34,384 |  |  | $ | 486 |  |  | $ | (5 | ) |  | $ | 34,865 |
Due within 1 year through 5 years |  |  | 5,071 |  |  |  |  |  |  |  | (8 | ) |  |  | 5,063 |
Total investment in government debt securities |  | $ | 39,455 |  |  | $ | 486 |  |  | $ | (13 | ) |  | $ | 39,928 |
Investment Income [Table Text Block] |
|  | Three Months Ended July 31, |
($ in thousands) |  | 2023 |  |  | 2022 |
Dividend income |  | $ | 145 |  |  | $ | 113 |
Interest income |  |  | 389 |  |  |  | 43 |
Investment gains/(losses) recognized on sales of equity securities during the period |  |  | 11 |  |  |  | 2 |
Unrealized gains/(losses) recognized on equity securities held at the end of the period |  |  | 210 |  |  |  | 143 |
Other |  |  | - |  |  |  | (7 | )
Total investment gains/(losses) |  | $ | 755 |  |  | $ | 294 |
Investment Holdings, Other than Securities [Table Text Block] |
|  | Three Months Ended July 31, |
($ in thousands) (unaudited) |  | 2023 |  |  | 2022 |
Investment management fees earned from the Value Line Funds, net of waivers shown below |  | $ | 5,428 |  |  | $ | 5,190 |
12b-1 fees and other fees, net of waivers shown below |  | $ | 1,579 |  |  | $ | 1,559 |
Other income |  | $ | 117 |  |  | $ | 8 |
Investment management fee waivers and reimbursements |  | $ | 48 |  |  | $ | (18 | )
12b-1 fee waivers |  | $ | 25 |  |  | $ | 28 |
Value Line’s non-voting revenues interest |  | $ | 2,616 |  |  | $ | 2,782 |
EAM's net income (1) |  | $ | 482 |  |  | $ | 466 |
Summary Investment Holdings [Table Text Block] |
|  | July 31, |  |  | April 30, |
($ in thousands) |  | 2023 |  |  | 2023 |
|  | (unaudited) |  |  |  |  |
EAM's total assets |  | $ | 61,483 |  |  | $ | 61,389 |
EAM's total liabilities (1) |  |  | (4,603 | ) |  |  | (4,357 | )
EAM's total equity |  | $ | 56,880 |  |  | $ | 57,032 |

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