Value Line Inc (VALU)

[Penny Roger$]

Value Line, Inc. (Value Line) is engaged in producing investment related periodical publications. Value Line also making available copyright data, including Value Line trademarks and Value Line ranking system information to third parties under written agreements for use in third party managed and marketed investment products. The Company’s segments include Investment Periodicals, Publications and Copyright Data segment. As of April 30, 2011, the Company’s wholly owned operating subsidiaries included Value Line Publishing LLC. (VLP), Vanderbilt Advertising Agency, Inc. (VAA), Compupower Corporation (CPWR) and Value Line Distribution Center (VLDC).

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