VALU: financial statements from SEC

Income statement

Metric	Jan 31, 2026	Oct 31, 2025	Jul 31, 2025	Jan 31, 2025	Oct 31, 2024	Jul 31, 2024
Revenue	8m	9m	9m	9m	9m	9m
Operating expenses	7m	7m	7m	7m	7m	7m
Operating income	1m	2m	1m	2m	2m	2m
Income tax	2m	2m	2m	2m	2m	2m
Net income	6m	6m	6m	5m	6m	6m
Earnings per share	0.63	0.60	0.69	0.55	0.60	0.62
Weighted average shares	9m	9m	9m	9m	9m	9m

Metric	Jan 31, 2026	Oct 31, 2025	Jul 31, 2025	Apr 30, 2025	Jan 31, 2025	Oct 31, 2024	Jul 31, 2024	Apr 30, 2024
Cash and equivalents	46m	44m	34m	34m	27m	11m	16m	5m
Short-term investments	46m	43m	33,430	34m	26m	11m	15m	4,136
Receivables	1m	1m	1m	1m	1m	1m	1m	1m
Current assets	87m	83m	83m	80m	78m	75m	74m	71m
Property, plant and equipment	3m	3m	3m	3m	4m	4m	4m	4m
Total assets	151m	148m	148m	145m	144m	140m	139m	136m
Current liabilities	21m	21m	24m	24m	23m	22m	23m	22m
Total liabilities	43m	42m	45m	45m	45m	43m	45m	45m
Equity	108m	105m	103m	100m	99m	97m	94m	91m
Shares outstanding	10m	10m	10m	10m	10m	10m	10m	10m
Shares issued	10m	10m	10m	10m	10m	10m	10m	10m
Treasury shares	612,110	594,672	590,478	588,997	584,036	581,926	581,926	577,517

Metric	Jul 31, 2025	Jul 31, 2024
Operating cash flow	6m	5m
Depreciation and amortisation	331,000	294,000
Capital expenditure	0	4,000
Investing cash flow	−3m	9m
Dividends paid	3m	3m
Share buybacks	59,000	179,000
Financing cash flow	−3m	−3m