Pursuant to the agreement Value Line leased from ABM 24,726 square feet of office space located on the second and third floors at 551 Fifth Avenue, New York, NY (“Building” or “Premises”) beginning on December 1, 2016 and ending on November 29, 2027.

filing / Sep 14, 2026 / receipt

The Company leases office space in New York, NY. The Company has evaluated that lease and determined that it is an operating lease under the definitions of the guidance of ASU 2016-02.

filing / Sep 14, 2026 / receipt

Employees can earn bonuses for actions they have taken to increase revenues, improve efficiencies or effectively reduce costs.

filing / Aug 18, 2026 / receipt

By order of the Board of Directors, Howard A. Brecher Chief Executive Officer & Chairman of the Board of Directors

filing / Aug 18, 2026 / receipt

Stephen R. Anastasio* (67). Vice President of the Company since December 2010; Treasurer since September 2005 and Director since February 2010.

filing / Aug 18, 2026 / receipt

Mary Bernstein (76). Retired. Director of Accounting of the Company from 2010 to 2022; Accounting Manager of the Company from 2000 to 2010. Mrs. Bernstein

filing / Aug 18, 2026 / receipt

Pursuant to the agreement Value Line leased from ABM 24,726 square feet of office space located on the second and third floors at 551 Fifth Avenue, New York, NY (“Building” or “Premises”) beginning on December 1, 2016 and ending on November 29, 2027.

filing / Jul 29, 2026 / receipt

From 2016 to 2024, the Company’s subsidiary VLDC and Seagis Property Group LP (the “Landlord”) entered into a lease agreement, pursuant to which VLDC leased 24,110 square feet of warehouse and appurtenant office space located at Lyndhurst, NJ (“Warehouse”).

filing / Jul 29, 2026 / receipt