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v3.23.3

Note 2 - Investments - Components of EAM's Investment Management Operations (Details) - USD ($) $ in Thousands | 3 Months Ended | 6 Months Ended
--- | --- | ---
Oct. 31, 2023 | Jul. 31, 2023 | Oct. 31, 2022 | Jul. 31, 2022 | Oct. 31, 2023 | Oct. 31, 2022
Revenues |  | $ 9,610 |  | $ 10,066 |  | $ 19,353 | $ 20,010
Value Line’s non-voting revenues interest |  | 2,721 |  | 2,623 |  | 5,337 | 5,405
EAM's net income |  | 3,488 | $ 4,859 | 4,330 | $ 4,458 | 8,347 | 8,788
EAM Trust [Member] |  |  |  |  |  |  |
Other income |  | (14) |  | (4) |  | 103 | 4
Investment management fee waivers and reimbursements |  | 114 |  | 49 |  | 162 | 31
12b-1 fee waivers |  | 23 |  | 27 |  | 48 | 54
Value Line’s non-voting revenues interest |  | 2,721 |  | 2,623 |  | 5,337 | 5,405
EAM's net income | [1] | 548 |  | 386 |  | 1,030 | 852
EAM Trust [Member] | Investment Advice [Member] |  |  |  |  |  |  |
Revenues |  | 5,640 |  | 4,952 |  | 11,068 | 10,142
EAM Trust [Member] | Distribution and Shareholder Service [Member] |  |  |  |  |  |  |
Revenues |  | $ 1,600 |  | $ 1,491 |  | $ 3,179 | $ 3,050
[1] | Represents EAM's net income, after giving effect to Value Line’s non-voting revenues interest, but before distributions to voting profits interest holders and to the Company in respect of its 50% non-voting profits interest.

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