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Note 2 - Investments (Tables)

6 Months Ended

Oct. 31, 2024

Notes Tables

Debt Securities, Trading, and Equity Securities, FV-NI [Table Text Block]

($ in thousands)		Cost				Gross Unrealized Gains				Gross Unrealized Losses				Fair Value
ETFs - equities		$	15,505			$	6,337			$	(5	)		$	21,837

($ in thousands)		Cost				Gross Unrealized Gains				Gross Unrealized Losses				Fair Value
ETFs - equities		$	11,663			$	4,685			$	(4	)		$	16,344

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		$	33,935			$	43			$	(1	)		$	33,977
Due 1 year through 5 years			5,073				-				(135	)			4,938
Total investment in government debt securities		$	39,008			$	43			$	(136	)		$	38,915

		Amortized				Gross Unrealized				Gross Unrealized
($ in thousands)		Historical Cost				Holding Gains				Holding Losses				Fair Value
Maturity
Due within 1 year		$	42,843			$	4			$	(61	)		$	42,786
Due within 1 year through 5 years			5,088			$	-				(263	)			4,825
Total investment in government debt securities		$	47,931			$	4			$	(324	)		$	47,611

Investment Income [Table Text Block]

		Three Months Ended October 31,								Six Months Ended October 31,
($ in thousands)		2024				2023				2024				2023
Dividend income		$	181			$	133			$	328			$	278
Interest income			499				487				1,044				876
Investment gains/(losses) recognized on sales of equity securities during the period			(192	)			(14	)			(125	)			(3	)
Unrealized gains/(losses) recognized on equity securities held at the end of the period			698				(1,685	)			1,648				(1,475	)
Total investment gains/(losses)		$	1,186			$	(1,079	)		$	2,895			$	(324	)

Investment Holdings, Other than Securities [Table Text Block]

		Three Months Ended October 31,								Six Months Ended October 31,
($ in thousands) (unaudited)		2024				2023				2024				2023
Investment management fees earned from the Value Line Funds, net of waivers shown below		$	7,966			$	5,640			$	15,342			$	11,068
12b-1 fees and other fees, net of waivers		$	2,010			$	1,600			$	3,952			$	3,179
Other income		$	160			$	(14	)		$	316			$	103
Investment management fee waivers and reimbursements		$	40			$	114			$	87			$	162
12b-1 fee waivers		$	23			$	23			$	46			$	48
Value Line’s non-voting revenues interest		$	4,046			$	2,721			$	7,726			$	5,337
EAM's net income (1)		$	1,168			$	548			$	2,290			$	1,030

Summary Investment Holdings [Table Text Block]

		October 31,				April 30,
($ in thousands)		2024				2024
		(unaudited)
EAM's total assets		$	63,953			$	63,076
EAM's total liabilities (1)			(6,861	)			(5,881	)
EAM's total equity		$	57,092			$	57,195

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