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Note 11 - Treasury Stock and Repurchase Program | 6 Months Ended
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Oct. 31, 2023
Notes to Financial Statements |
Treasury Stock [Text Block] | Note 11 - Treasury Stock and Repurchase Program: During October 2022, the Company's Board of Directors approved a renewal of a share repurchase program authorizing the repurchase of shares of the Company’s common stock up to an aggregate purchase price of $3,000,000. The repurchases may be made from time to time on the open market at prevailing market prices, in negotiated transactions off the market, in block purchases or otherwise. The repurchase program may be suspended or discontinued at any time at the Company’s discretion and has no set price limit and no expiration date. Treasury stock, at cost, consists of the following:
(in thousands except for shares and cost per share) |  | Shares |  |  | Cost Assigned |  |  | Average Cost per Share |  |  | Aggregate Purchase Price Remaining Under the Program |
Balance as of July 31, 2023 |  |  | 569,471 |  |  | $ | 14,859 |  |  | $ | 26.09 |  |  | $ | 1,546 |
Purchases effected in open market during the months ended: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
August 31, 2023 |  |  | 413 |  |  |  | 20 |  |  |  | 48.47 |  |  |  | 1,526 |
September 30, 2023 |  |  | 1,324 |  |  |  | 63 |  |  |  | 47.43 |  |  |  | 1,463 |
October 31, 2023 |  |  | 1,809 |  |  |  | 67 |  |  |  | 37.33 |  |  |  | 1,396 |
Balance as of October 31, 2023 |  |  | 573,017 |  |  | $ | 15,009 |  |  | $ | 26.19 |  |  | $ | 1,396 |
Value Line, Inc. Notes to Consolidated Condensed Financial Statements October 31, 2023 (Unaudited)

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- Definition The entire disclosure for treasury stock, including, but not limited to, average cost per share, description of share repurchase program, shares repurchased, shares held for each class of treasury stock. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 505 -SubTopic 30 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//505-30/tableOfContent + Details
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