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v3.25.2

Note 2 - Investments (Tables) | 3 Months Ended
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Jul. 31, 2025
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 |  | $ | 15,411 |  |  | $ | 6,743 |  |  | $ | (28 | ) |  | $ | 22,126 |
($ in thousands) |  | Cost |  |  | Gross Unrealized Gains |  |  | Gross Unrealized Losses |  |  | Fair Value |
ETFs - equities |  | $ | 15,513 |  |  | $ | 5,450 |  |  | $ | (84 | ) |  | $ | 20,879 |
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 |  | $ | 18,400 |  |  | $ | 7 |  |  |  | (10 | ) |  | $ | 18,397 |
Due 1 year through 5 years |  |  | 7,027 |  |  |  | - |  |  |  | (62 | ) |  |  | 6,965 |
Total investment in government debt securities |  | $ | 25,427 |  |  | $ | 7 |  |  | $ | (72 | ) |  | $ | 25,362 |
|  | Amortized |  |  | Gross Unrealized |  |  | Gross Unrealized |  |  |  |  |
($ in thousands) |  | Historical Cost |  |  | Holding Gains |  |  | Holding Losses |  |  | Fair Value |
Maturity |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Due within 1 year |  | $ | 15,407 |  |  | $ | 10 |  |  | $ | (1 | ) |  | $ | 15,416 |
Due within 1 year through 5 years |  |  | 7,111 |  |  | $ | - |  |  |  | (92 | ) |  |  | 7,019 |
Total investment in government debt securities |  | $ | 22,518 |  |  | $ | 10 |  |  | $ | (93 | ) |  | $ | 22,435 |
Investment Income [Table Text Block] |
|  | Three Months Ended July 31, |
($ in thousands) |  | 2025 |  |  | 2024 |
Dividend income |  | $ | 161 |  |  | $ | 147 |
Interest income |  |  | 514 |  |  |  | 545 |
Investment gains/(losses) recognized on sales of equity securities during the period |  |  | 2 |  |  |  | - |
Unrealized gains/(losses) recognized on equity securities held at the end of the period |  |  | 1,342 |  |  |  | 950 |
Other |  |  | - |  |  |  | 67 |
Total investment gains/(losses) |  | $ | 2,019 |  |  | $ | 1,709 |
Investment Holdings, Other than Securities [Table Text Block] |
|  | Three Months Ended July 31, |
($ in thousands) (unaudited) |  | 2025 |  |  | 2024 |
Investment management fees earned from the Value Line Funds, net of waivers shown below |  | $ | 8,302 |  |  | $ | 7,376 |
12b-1 fees and other fees, net of waivers |  | $ | 1,509 |  |  | $ | 1,942 |
Other income |  | $ | 204 |  |  | $ | 156 |
Investment management fee waivers and reimbursements |  | $ | 41 |  |  | $ | 47 |
12b-1 fee waivers |  | $ | 22 |  |  | $ | 23 |
Value Line’s non-voting revenues interest |  | $ | 4,488 |  |  | $ | 3,680 |
EAM's net income (1) |  | $ | 1,266 |  |  | $ | 1,122 |
Summary Investment Holdings [Table Text Block] |
|  | July 31, |  |  | April 30, |
($ in thousands) |  | 2025 |  |  | 2025 |
|  | (unaudited) |  |  |  |  |
EAM's total assets |  | $ | 64,443 |  |  | $ | 63,699 |
EAM's total liabilities (1) |  |  | (7,498 | ) |  |  | (6,373 | )
EAM's total equity |  | $ | 56,945 |  |  | $ | 57,326 |

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