XML 70 R59.htm IDEA: XBRL DOCUMENT
v3.24.3

Note 12 - Lease Commitments (Details Textual) |  |  | 3 Months Ended | 6 Months Ended |  |  |  |
--- | --- | --- | --- | --- | --- | --- | --- | ---
Nov. 30, 2016 USD ($) ft² | Feb. 29, 2016 USD ($) ft² | Oct. 31, 2024 USD ($) | Oct. 31, 2024 USD ($) | Oct. 31, 2023 USD ($) | Apr. 30, 2024 USD ($) | Oct. 03, 2021 USD ($) | May 01, 2019 USD ($) | Oct. 30, 2016 USD ($)
Operating Lease, Right-of-Use Asset |  |  | $ 3,571,000 | $ 3,571,000 |  | $ 4,090,000 |  | $ 9,575,000 |
Operating Lease, Liability |  |  | 4,196,000 | 4,196,000 |  |  |  | 10,340,000 |
Lease Incentive Receivable |  |  |  |  |  |  |  | $ 765,000 |
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration] |  |  |  |  |  |  |  | Property and equipment, net |
Operating Lease, Expense |  |  |  | $ 638,000 | $ 750,000 |  |  |  |
Operating Lease, Payments |  |  | $ 708,000 |  |  |  |  |  |
Sublease to American Building Maintenance Industries, Incorporated [Member] |  |  |  |  |  |  |  |  |
Area of Real Estate Property (Square Foot) | ft² | 24,726 |  |  |  |  |  |  |  |
Operating Leases, Annual Base Rent | $ 1,126,000 |  |  |  |  |  |  |  |
Base Rent Increase, Percent | 2.25% |  |  |  |  |  |  |  |
Security Deposit |  |  |  |  |  |  | $ 305,000 |  | $ 469,000
Lessee Leasing Arrangements, Allowance | $ 417,000 |  |  |  |  |  |  |  |
Lessee Leasing Arrangements, Allowance, Six Months of Free Rent Payment | $ 563,000 |  |  |  |  |  |  |  |
Seagis Property Group LP (the "Landlord") [Member] | Value Line Distribution Center ("VLDC") [Member] |  |  |  |  |  |  |  |  |
Area of Real Estate Property (Square Foot) | ft² |  | 24,110 |  |  |  |  |  |  |
Security Deposit |  | $ 32,146 |  |  |  |  |  |  |
Base Rent Increase Amount |  | $ 237,218 |  |  |  |  |  |  |

X
- Definition Area of a real estate property. + References No definition available. + Details
Name: | us-gaap_AreaOfRealEstateProperty
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:areaItemType
Balance Type: | na
Period Type: | instant

X
- Definition This item represents a receivable for an incentive or inducement contractually stipulated between parties to a lease whereby the lessor has committed to provide the entity (lessee) with a cash payment as inducement to enter the lease. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 840 -SubTopic 20 -Name Accounting Standards Codification -Section 25 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481178/840-20-25-6 Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 840 -SubTopic 20 -Name Accounting Standards Codification -Section 25 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481178/840-20-25-7 + Details
Name: | us-gaap_LeaseIncentiveReceivable
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of operating lease expense. Excludes sublease income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 4 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479041/842-20-45-4 + Details
Name: | us-gaap_OperatingLeaseExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Present value of lessee's discounted obligation for lease payments from operating lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479041/842-20-45-1 + Details
Name: | us-gaap_OperatingLeaseLiability
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of cash outflow from operating lease, excluding payments to bring another asset to condition and location necessary for its intended use. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 5 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479041/842-20-45-5 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (g)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478964/842-20-50-4 + Details
Name: | us-gaap_OperatingLeasePayments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of lessee's right to use underlying asset under operating lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479041/842-20-45-1 + Details
Name: | us-gaap_OperatingLeaseRightOfUseAsset
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Indicates line item in statement of financial position that includes operating lease right-of-use asset. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479041/842-20-45-2 + Details
Name: | us-gaap_OperatingLeaseRightOfUseAssetStatementOfFinancialPositionExtensibleList
Namespace Prefix: | us-gaap_
Data Type: | enum2:enumerationSetItemType
Balance Type: | na
Period Type: | instant

X
- Definition The amount of an asset, typically cash, provided to a counterparty to provide certain assurance of performance by the entity pursuant to the terms of a written or oral agreement, such as a lease. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(17)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 + Details
Name: | us-gaap_SecurityDeposit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Represents base rent increase amount. + References No definition available. + Details
Name: | valu_BaseRentIncreaseAmount
Namespace Prefix: | valu_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Represents base rent increase percentage. + References No definition available. + Details
Name: | valu_BaseRentIncreasePercent
Namespace Prefix: | valu_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represents the amount of allowance to be applied against the lessee's costs and expenses. + References No definition available. + Details
Name: | valu_LesseeLeasingArrangementsAllowance
Namespace Prefix: | valu_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The total amount of free rent offered for six months accompanying an allowance arrangement. + References No definition available. + Details
Name: | valu_LesseeLeasingArrangementsAllowanceSixMonthsOfFreeRentPayment
Namespace Prefix: | valu_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of base rent per annum during the period for an operating lease. + References No definition available. + Details
Name: | valu_OperatingLeasesAnnualBaseRent
Namespace Prefix: | valu_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_LeaseContractualTermAxis=valu_SubleaseToAmericanBuildingMaintenanceIndustriesIncorporatedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_LeaseContractualTermAxis=valu_SeagisPropertyGroupLpTheLandlordMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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