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

Company: VALUE LINE INC
Filing Date: 2025-08-22
Form: DEF 14A
Chunk 22
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 above at the end of the Compensation Committee Report. Each member is an independent director of the Company. Following suitable inquiry, the Company is not aware of any interlocks to report.

The Compensation Committee Report, the Report of the Audit Committee, and the Comparative Five-Year Total Return graph appearing in the annual report to shareholders shall not be deemed to be “soliciting material” or to be “filed” with the SEC or subject to Regulation 14A or 14C of the Regulations of the SEC under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or to the liabilities of Section 18 of the Exchange Act.

<div align='center'>INDEPENDENT AUDITORS</div>

The independent registered public accounting firm selected by the Board of Directors to audit the Company’s books and records for the 2026 fiscal year is the firm of Horowitz & Ullmann, P.C., which firm also audited the Company’s books and records for the fiscal year ended April 30, 2025 It is not expected that a representative of Horowitz & Ullmann, P.C. will be present at the 2025 Annual Meeting.

<div align='center'>SHAREHOLDER PROPOSALS FOR THE 2026 ANNUAL MEETING</div>

In accordance with the rules of the SEC, Shareholder proposals intended for presentation at the 2026 Annual Meeting of Shareholders must be received by the Company for inclusion in its proxy statement and form of proxy relating to that meeting no later than May 1, 2026. The Company’s By-Laws contain other procedures for proposals to be properly brought before an annual meeting of shareholders. To be timely, a shareholder must have given written notice of a proposal to the Chairman of the Board of Directors with a copy to the Secretary and such notice must be received at the principal executive offices of the Company not less than thirty (30) (nor more than sixty (60)) days prior to the scheduled annual meeting; provided, however, that if less than forty (40) days’ notice or prior public disclosure of the date of the scheduled annual meeting is given or made, notice by the shareholder to be timely must be so received not later than the close of business on the tenth (10) day following the earlier of the day on which such notice of the date of the scheduled annual meeting was mailed or the day on which such public disclosure was made. Such shareholder’s notice shall set forth as to each matter the shareholder proposes to bring before the