Company: VALU
Filing Date: 2025-08-22
Form Type: DEF 14A
Source: 0001437749-25-027553
Chunk: 19

Company: VALUE LINE INC
Filing Date: 2025-08-22
Form: DEF 14A
Chunk 19
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55% of proposed base salary). Mr. Brecher declined the increase in salary.

Fiscal 2026 Target Compensation

For fiscal 2026, the Committee recommended that Mr. Brecher’s base salary be $825,000 and the bonus opportunity be set at $450,000 (55% of proposed base salary). Mr. Brecher once again declined the increase in salary.

No precise formula or single approach or benchmark was determinative of Mr. Brecher’s compensation.

<div align='center'>21</div>

Pay Versus Performance

As required by Item 402(v) of Regulation S-K, we are providing the following information about the relationship between executive compensation actually paid and certain financial performance of the Company for each of the last three fiscal years ended April 30, 2025, 2024 and 2023. We did not use any financial performance measures to link “compensation actually paid” (“CAP”) to company performance in a manner that can act as a “Company-Selected Measure” under the relevant rules. As such, we do not have a “Company-Selected Measure”. We therefore do not provide a tabular list of such performance measures. For further information regarding our compensation philosophy, please review the Compensation Discussion and Analysis beginning on page 20.

|      | Fiscal 
 Year   |   |         Summary 
    Compensation 
 Table Total for 
          PEO(1) |     |   |     Compensation 
 Actually Paid to 
           PEO(1) |     |   |         Average 
         Summary 
    Compensation 
 Table Total for 
         Non-PEO 
         NEOs(2) |     |   |          Average 
     Compensation 
 Actually Paid to 
          Non-PEO 
          NEOs(2) |     | Value of Initial Fixed $100 
 Investment Based On:        |       Total 
 Shareholder 
      Return 
    (TSR)(3) |     |   |  Peer Group 
       Total 
 Shareholder 
   Return(3) |     |   | Net Income |
|:-----|:-------|:--|----------------:|:----|:--|-----------------:|:----|:--|----------------:|:----|:--|-----------------:|:----|:----------------------------|------------:|:----|:--|------------:|:----|:--|-----------:|
| 2025 |        | $ |         890,042 |     | $ |          890