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( Mark One ) UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington , D.C. 20549 FORM 10 - K ☑ANNUAL REPORT PURSUANT TO SECTION 13 OR 15 ( d ) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended April 30 , 2026 or □ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15 ( d ) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number : 0-11306 No New York VALUE LINE , INC . ( Exact name of registrant as specified in its charter ) ( State or other jurisdiction of incorporation or organization ) 551 Fifth Avenue , New York , New York ( Address of principal executive offices ) 13-3139843 ( I.R.S. Employer Identification No. ) 10176-0001 ( Zip Code ) Registrant's telephone number , including area code ( 212 ) 907-1500 Title of each class Securities registered pursuant to Section 12 ( b ) of the Act : Common stock , $ 0.10 par value per share Trading symbol VALU Name of each Exchange on which registered The Nasdaq Capital Market Securities registered pursuant to Section 12 ( g ) of the Act : None Indicate by check mark if the registrant is a well - known seasoned issuer , as defined in Rule 405 of the Securities Act . ☐ Yes ☑ No Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15 ( d ) of the Act . ☐ Yes ☑ Indicate by check mark whether the registrant ( 1 ) has filed all reports required to be filed by Section 13 or 15 ( d ) of the Securities Exchange Act of 1934 during the preceding 12 months ( or for such shorter period that the registrant was required to file such reports ) , and ( 2 ) has been subject to such filing requirements for the past 90 days . ☑Yes No Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S - T ( §232.405 of this chapter ) during the preceding 12 months ( or for such shorter period that the registrant was required to submit such files ) . ☑Yes No Indicate by check mark whether the registrant is a large accelerated filer , an accelerated filer , a non - accelerated filer , a smaller reporting company or an emerging growth company . See definition of “ large accelerated filer , ” “ accelerated filer , ” “ smaller reporting company " and " emerging growth company ” in Rule 12b - 2 of the Exchange Act . ( Check one ) : Large accelerated filer □ Accelerated filer □ Non - accelerated filer ☑ Smaller reporting company ☐ Emerging growth company If an emerging growth company , indicate by check mark whether the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13 ( a ) of the Exchange Act . ☐ Yes No Indicate by check mark whether the registrant has filed a report on and attestation to its management's assessment of the effectiveness of its internal control over financial reporting under Section 404 ( b ) of the Sarbanes - Oxley Act ( 15 U.S.C. 7262 ( b ) ) by the registered public accounting firm that prepared or issued its audit report . ☐ Yes ☑No