XML 61 R43.htm IDEA: XBRL DOCUMENT
v3.24.2

Note 3 - Related Party Transactions (Details Textual) - USD ($) | 12 Months Ended
--- | ---
Apr. 30, 2024 | Apr. 30, 2023 | Apr. 30, 2022
Ownership Percentage By Parent | 91.63% |  |
AB&Co [Member] |  |  |
Accounts Receivable, after Allowance for Credit Loss | $ 0 | $ 0 |
Income Taxes Paid | 5,448,000 | 4,425,000 | $ 5,400,000
AB&Co [Member] | Reimbursement for Payments and Services [Member] |  |  |
Related Party Transaction, Amounts of Transaction | 364,000 | 369,000 |
EAM Trust [Member] |  |  |
Assets under Management, Carrying Amount | 4,170,000,000 | 3,090,000,000.00 |
Increase (Decrease) in Assets under Management | $ 1,080,000,000.00 |  |
Percentage of Assets Increased (Decreased) in Unconsolidated Entities | 35.00% |  |
Non Voting Profits Interest Percent | 50.00% |  |
Voting Profits Interest Percent | 50.00% |  |
Non Voting Profits Interest in Variable Entity Not yet Paid | $ 3,865,000 | $ 2,601,000 |
EAM Trust [Member] | Minimum [Member] |  |  |
Non Voting Revenues Interest Percent | 41.00% |  |
Percentage of Non Voting Profits Interests Due from Ex Subsidiary Payable to Parent under Agreement | 90.00% |  |
EAM Trust [Member] | Maximum [Member] |  |  |
Non Voting Revenues Interest Percent | 55.00% |  |

X
- Definition Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 946 -SubTopic 310 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477802/946-310-45-1 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(5)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(5)(b)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 954 -SubTopic 310 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479196/954-310-45-1 Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(3)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 + Details
Name: | us-gaap_AccountsReceivableNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The carrying amount of assets an investment adviser manages on behalf of investors. + References No definition available. + Details
Name: | us-gaap_AssetsUnderManagementCarryingAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount, before refund, of cash paid to foreign, federal, state, and local jurisdictions as income tax. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482913/230-10-50-2A Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 23 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-23 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-22 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 25 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482740/230-10-45-25 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482913/230-10-50-2 + Details
Name: | us-gaap_IncomeTaxesPaid
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of transactions with related party during the financial reporting period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 850 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483326/850-10-50-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483326/850-10-50-3 + Details
Name: | us-gaap_RelatedPartyTransactionAmountsOfTransaction
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition This element represents the amount of increase decrease in the value of assets managed by EAM. + References No definition available. + Details
Name: | valu_IncreaseDecreaseInAssetsUnderManagement
Namespace Prefix: | valu_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Represents distributable amounts earned through the balance sheet date, which is included in the Investment in variable interest entity and not yet paid. + References No definition available. + Details
Name: | valu_NonVotingProfitsInterestInVariableEntityNotYetPaid
Namespace Prefix: | valu_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Represents percentage of non-voting profits interest. + References No definition available. + Details
Name: | valu_NonVotingProfitsInterestPercent
Namespace Prefix: | valu_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represents percentage of non-voting revenues interest. + References No definition available. + Details
Name: | valu_NonVotingRevenuesInterestPercent
Namespace Prefix: | valu_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The parent entity's interest in net assets of the subsidiary, expressed as a percentage. + References No definition available. + Details
Name: | valu_OwnershipPercentageByParent
Namespace Prefix: | valu_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Represents the stated percentage of assets increased (decreased) in unconsolidated entities. + References No definition available. + Details
Name: | valu_PercentageOfAssetsIncreasedDecreasedInUnconsolidatedEntities
Namespace Prefix: | valu_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represents the stated percentage of non voting profits interests due from ex-subsidiary payable to parent under agreement. + References No definition available. + Details
Name: | valu_PercentageOfNonVotingProfitsInterestsDueFromExSubsidiaryPayableToParentUnderAgreement
Namespace Prefix: | valu_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represents percentage of voting profits interest. + References No definition available. + Details
Name: | valu_VotingProfitsInterestPercent
Namespace Prefix: | valu_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=valu_ABAndCoMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RelatedPartyTransactionAxis=valu_ReimbursementForPaymentsAndServicesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=valu_EulavAssetManagementLLCMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |