# EDGAR Filing Document

**Accession Number:** 0001041003
**File Stem:** 0000910472-26-007345
**Filing Date:** 2026-5
**Character Count:** 17670
**Document Hash:** ffd237ab7cba998317f99141e8890a59
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000910472-26-007345.hdr.sgml**: 20260527

**ACCESSION NUMBER**: 0000910472-26-007345

**CONFORMED SUBMISSION TYPE**: NPORT-P

**PUBLIC DOCUMENT COUNT**: 2

**CONFORMED PERIOD OF REPORT**: 20260331

**FILED AS OF DATE**: 20260527

**DATE AS OF CHANGE**: 20260527

**PERIOD START**: 20261231

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BOYAR VALUE FUND INC
- **CENTRAL INDEX KEY:** 0001041003

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** NPORT-P
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-08253
- **FILM NUMBER:** 261022214

**BUSINESS ADDRESS:**
- **STREET 1:** 32 WEST 39TH STREET
- **STREET 2:** 9TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10018
- **BUSINESS PHONE:** 2124092337

**MAIL ADDRESS:**
- **STREET 1:** 32 WEST 39TH STREET
- **STREET 2:** 9TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10018

## Series and Classes Contracts Data

### BOYAR VALUE FUND INC (Series ID: S000010926)

| Class ID   | Class Name                          | Ticker Symbol   |
|:---|:---|:---|
| C000030254 | BOYAR VALUE FUND INC Class A Shares | BOYAX           |

## Nport-Ex

---

| | | |
|:---|:---|:---|
| **BOYAR VALUE FUND, INC.** | **BOYAR VALUE FUND, INC.** | **BOYAR VALUE FUND, INC.** |
| **SCHEDULE OF INVESTMENTS (Unaudited)** | **SCHEDULE OF INVESTMENTS (Unaudited)** | **SCHEDULE OF INVESTMENTS (Unaudited)** |
| **March 31, 2026** | **March 31, 2026** | **March 31, 2026** |
| **Shares** |  | **Fair Value** |
|  | **COMMON STOCKS — 97.8%** |  |
|  | **ASSET MANAGEMENT - 8.6%** |  |
| 3820 | Ameriprise Financial, Inc. | $1697608 |
|  | **BANKING - 11.7%** |  |
| 21191 | Bank of America Corporation | 1033061 |
| 4310 | JPMorgan Chase & Company | 1267830 |
|  |  | 2300891 |
|  | **BEVERAGES - 0.7%** |  |
| 1909 | Coca-Cola Company (The) | 145179 |
|  | **BIOTECH & PHARMA - 4.4%** |  |
| 3540 | Bristol-Myers Squibb Company | 214701 |
| 1250 | Johnson & Johnson | 305550 |
| 11810 | Pfizer, Inc. | 331625 |
|  |  | 851876 |
|  | **CABLE & SATELLITE - 1.4%** |  |
| 9788 | Comcast Corporation, Class A | 281013 |
|  | **ENTERTAINMENT CONTENT - 6.3%** |  |
| 4793 | Sphere Entertainment Company<sup>(a)</sup> | 562698 |
| 391 | Versant Media Group, Inc. | 14475 |
| 7020 | Walt Disney Company (The) | 676587 |
|  |  | 1253760 |
|  | **FOOD - 2.0%** |  |
| 6650 | Mondelez International, Inc., Class A | 383306 |
|  | **HEALTH CARE FACILITIES & SERVICES - 1.7%** |  |
| 4800 | CVS Health Corporation | 344736 |
|  | **HOME & OFFICE PRODUCTS - 1.8%** |  |
| 5830 | Scotts Miracle-Gro Company (The) | 354522 |
|  | **INSTITUTIONAL FINANCIAL SERVICES - 5.6%** |  |
| 9387 | Bank of New York Mellon Corporation (The) | 1113580 |

---

---

| | | |
|:---|:---|:---|
| **BOYAR VALUE FUND, INC.** | **BOYAR VALUE FUND, INC.** | **BOYAR VALUE FUND, INC.** |
| **SCHEDULE OF INVESTMENTS (Unaudited) (Continued)** | **SCHEDULE OF INVESTMENTS (Unaudited) (Continued)** | **SCHEDULE OF INVESTMENTS (Unaudited) (Continued)** |
| **March 31, 2026** | **March 31, 2026** | **March 31, 2026** |
| **Shares** |  | **Fair Value** |
|  | **COMMON STOCKS — 97.8% (Continued)** |  |
|  | **INTERNET MEDIA & SERVICES - 9.6%** |  |
| 2000 | Alphabet, Inc., Class A | $575120 |
| 7750 | Match Group, Inc. | 238003 |
| 14948 | Uber Technologies, Inc.<sup>(a)</sup> | 1075210 |
|  |  | 1888333 |
|  | **LEISURE FACILITIES & SERVICES - 16.6%** |  |
| 19727 | Atlanta Braves Holdings, Inc., Series C<sup>(a)</sup> | 842343 |
| 5639 | Madison Square Garden Entertainment Corporation<sup>(a)</sup> | 332193 |
| 3644 | Madison Square Garden Sports Corporation<sup>(a)</sup> | 1171183 |
| 2220 | McDonald's Corporation | 689954 |
| 7020 | MGM Resorts International<sup>(a)</sup> | 259810 |
|  |  | 3295483 |
|  | **LEISURE PRODUCTS - 2.9%** |  |
| 6080 | Acushnet Holdings Corporation | 568358 |
|  | **MACHINERY - 2.4%** |  |
| 16644 | Mueller Water Products, Inc., Class A | 457544 |
|  | **RETAIL - DISCRETIONARY - 7.2%** |  |
| 4345 | Home Depot, Inc. (The) | 1429027 |
|  | **SOFTWARE - 8.6%** |  |
| 3903 | Microsoft Corporation | 1444773 |
| 3645 | SS&C Technologies Holdings, Inc. | 246293 |
|  |  | 1691066 |
|  | **TECHNOLOGY HARDWARE - 3.6%** |  |
| 9230 | Cisco Systems, Inc. | 716156 |
|  | **TRANSPORTATION & LOGISTICS - 1.8%** |  |
| 3690 | United Parcel Service, Inc., Class B | 363022 |
|  | **WHOLESALE - CONSUMER STAPLES - 0.9%** |  |
| 2460 | Sysco Corporation | 175472 |

---

**BOYAR VALUE FUND, INC.**

**SCHEDULE OF INVESTMENTS (Unaudited) (Continued)**

**March 31, 2026** 

---

| | | |
|:---|:---|:---|
| **Shares** |  | **Fair Value** |
|  | **COMMON STOCKS — 97.8% (Continued)** |  |
|  | **TOTAL COMMON STOCKS (Cost $6,449,785)** | $19310932 |
|  | **SHORT-TERM INVESTMENT — 2.4%** |  |
|  | **MONEY MARKET FUND - 2.4%** |  |
| 480671 | Dreyfus Institutional Preferred Government, Hamilton Class, 3.55%<sup>(b)</sup> (Cost $480,671) | 480671 |
|  | **TOTAL INVESTMENTS - 100.2% (Cost $6,930,456)** | $19791603 |
|  | **LIABILITIES IN EXCESS OF OTHER ASSETS - (0.2)%** | (35703) |
|  | **NET ASSETS - 100.0%** | $19755900 |

---

<sup>(a)</sup> Non-income producing security. <br> <sup>(b)</sup> Rate disclosed is the seven day effective yield as of March 31, 2026.

## Form NPORT-P: Monthly Portfolio Investments Report

### NPORT-P: Part A: General Information

**Item A.1. Information about the Registrant.**

- **a. Name of Registrant:** BOYAR VALUE FUND INC

- **b. Investment Company Act file number:** 811-08253

- **c. CIK number of Registrant:** 0001041003

- **d. LEI of Registrant:** 54930000Q0UK48QTMX79

- **e. Address and telephone number of Registrant.**

  - **Street Address 1:** 32 WEST 39TH STREET9TH FLOOR

  - **City:** NEW YORK

  - **State:** NY

  - **Foreign country:** US

  - **Zip / Postal Code:** 10018

  - **Telephone number:** 212-409-2337

**Item A.2. Information about the Series.**

- **a. Name of Series:** Boyar Value Fund

- **b. EDGAR series identifier (if any):** S000010926

- **c. LEI of Series:** 54930000Q0UK48QTMX79

**Item A.3. Reporting period.**

- **a. Date of fiscal year-end:** 2026-12-31

- **b. Date as of which information is reported:** 2026-03-31

**Item A.4. Final filing**

Does the Fund anticipate that this will be its final filing on Form N-PORT? **No**

### Fund Information

**Total Assets:** $19807708.70

**Total Liabilities:** $51808.52

**Net Assets:** $19755900.18

**Monthly Return Information**

| Class               | Month 1 Return (%)   | Month 2 Return (%)   | Month 3 Return (%)   |
|:---|:---|:---|:---|
| Class ID C000030254 | 2.45%                | 0.78%                | -5.40%               |

**Monthly Gains & Losses**

| Period   | Net Realized Gain/Loss   | Net Unrealized Appreciation/Depreciation   |
|:---|:---|:---|
| Month 1  | $10.16                   | $495718.97                                 |
| Month 2  | $0.00                    | $169118.89                                 |
| Month 3  | $182247.68               | $-1324169.75                               |

### Schedule of Portfolio Investments

| Name                                         | Title            | Identifiers                                   | Payoff Profile   | Asset Category   | Issuer Category   | Country   |   Balance | Units   | Value (USD)   | % of Net Assets   | Maturity Date   | Coupon Type   | Annualized Rate (%)   | Restricted?   |   Fair Value Level | Lending Status   |
|:---|:---|:---|:---|:---|:---|:---|---:|:---|:---|:---|:---|:---|:---|:---|---:|:---|
| Acushnet Holdings Corp                       | ACUSHNET HOLDING | CUSIP: 005098108<br>LEI: 529900W5FI106H543E43 | Long             | EC               | CORP              | US        |      6080 | NS      | $568358.40    | 2.88%             |  |  |  | No            |                  1 | On Loan: No      |
| Alphabet Inc.                                | ALPHABET INC-A   | CUSIP: 02079K305<br>LEI: 5493006MHB84DD0ZWV18 | Long             | EC               | CORP              | US        |      2000 | NS      | $575120.00    | 2.91%             |  |  |  | No            |                  1 | On Loan: No      |
| Ameriprise Financial, Inc.                   | AMERIPRISE FINAN | CUSIP: 03076C106<br>LEI: 6ZLKQF7QB6JAEKQS5388 | Long             | EC               | CORP              | US        |      3820 | NS      | $1697608.00   | 8.59%             |  |  |  | No            |                  1 | On Loan: No      |
| Atlanta Braves Holdings Inc                  | ATLANTA BRAVES H | CUSIP: 047726302<br>LEI: N/A                  | Long             | EC               | CORP              | US        |     19727 | NS      | $842342.90    | 4.26%             |  |  |  | No            |                  1 | On Loan: No      |
| Bank of America Corp.                        | BANK OF AMERICA  | CUSIP: 060505104<br>LEI: 9DJT3UXIJIZJI4WXO774 | Long             | EC               | CORP              | US        |     21191 | NS      | $1033061.25   | 5.23%             |  |  |  | No            |                  1 | On Loan: No      |
| The Bank of New York Mellon Corp.            | BANK NY MELLON   | CUSIP: 064058100<br>LEI: WFLLPEPC7FZXENRZV188 | Long             | EC               | CORP              | US        |      9387 | NS      | $1113579.81   | 5.64%             |  |  |  | No            |                  1 | On Loan: No      |
| Bristol-Myers Squibb Company                 | BRISTOL-MYER SQB | CUSIP: 110122108<br>LEI: HLYYNH7UQUORYSJQCN42 | Long             | EC               | CORP              | US        |      3540 | NS      | $214701.00    | 1.09%             |  |  |  | No            |                  1 | On Loan: No      |
| CVS Health Corp                              | CVS HEALTH CORP  | CUSIP: 126650100<br>LEI: 549300EJG376EN5NQE29 | Long             | EC               | CORP              | US        |      4800 | NS      | $344736.00    | 1.74%             |  |  |  | No            |                  1 | On Loan: No      |
| Cisco Systems, Inc.                          | CISCO SYSTEMS    | CUSIP: 17275R102<br>LEI: 549300LKFJ962MZ46593 | Long             | EC               | CORP              | US        |      9230 | NS      | $716155.70    | 3.63%             |  |  |  | No            |                  1 | On Loan: No      |
| Coca-Cola Co (The)                           | COCA-COLA CO/THE | CUSIP: 191216100<br>LEI: UWJKFUJFZ02DKWI3RY53 | Long             | EC               | CORP              | US        |      1909 | NS      | $145179.45    | 0.73%             |  |  |  | No            |                  1 | On Loan: No      |
| Comcast Corporation                          | COMCAST CORP-A   | CUSIP: 20030N101<br>LEI: 51M0QTTNCGUN7KFCFZ59 | Long             | EC               | CORP              | US        |      9788 | NS      | $281013.48    | 1.42%             |  |  |  | No            |                  1 | On Loan: No      |
| Walt Disney Company                          | WALT DISNEY CO/T | CUSIP: 254687106<br>LEI: 549300GZKULIZ0WOW665 | Long             | EC               | CORP              | US        |      7020 | NS      | $676587.60    | 3.42%             |  |  |  | No            |                  1 | On Loan: No      |
| Dreyfus Instl Resv                           | DREY-INS PRE-HAM | CUSIP: 26200X209<br>LEI: 549300FG0OZ5YKPLK622 | Long             | STIV             | RF                | US        |    480671 | PA      | $480671.42    | 2.43%             |  |  |  | No            |                  1 | On Loan: No      |
| Home Depot Inc.                              | HOME DEPOT INC   | CUSIP: 437076102<br>LEI: QEKMOTMBBKA8I816DO57 | Long             | EC               | CORP              | US        |      4345 | NS      | $1429027.05   | 7.23%             |  |  |  | No            |                  1 | On Loan: No      |
| JPMorgan Chase & Co.                         | JPMORGAN CHASE   | CUSIP: 46625H100<br>LEI: 8I5DZWZKVSZI1NUHU748 | Long             | EC               | CORP              | US        |      4310 | NS      | $1267829.60   | 6.42%             |  |  |  | No            |                  1 | On Loan: No      |
| Johnson & Johnson                            | JOHNSON&JOHNSON  | CUSIP: 478160104<br>LEI: 549300G0CFPGEF6X2043 | Long             | EC               | CORP              | US        |      1250 | NS      | $305550.00    | 1.55%             |  |  |  | No            |                  1 | On Loan: No      |
| MGM Resorts International                    | MGM RESORTS INTE | CUSIP: 552953101<br>LEI: 54930066VBP7DZEGGJ87 | Long             | EC               | CORP              | US        |      7020 | NS      | $259810.20    | 1.32%             |  |  |  | No            |                  1 | On Loan: No      |
| Madison Square Garden Entertainment Corp New | MADISON SQUARE G | CUSIP: 558256103<br>LEI: N/A                  | Long             | EC               | CORP              | US        |      5639 | NS      | $332193.49    | 1.68%             |  |  |  | No            |                  1 | On Loan: No      |
| Madison Square Garden Sports Corp.           | MADISON SQUARE G | CUSIP: 55825T103<br>LEI: 529900BQELIZ5ZQYB788 | Long             | EC               | CORP              | US        |      3644 | NS      | $1171181.60   | 5.93%             |  |  |  | No            |                  1 | On Loan: No      |
| Sphere Entertainment Co.                     | SPHERE ENTERTAIN | CUSIP: 55826T102<br>LEI: 254900ZW4JWKYRZZ9A91 | Long             | EC               | CORP              | US        |      4793 | NS      | $562698.20    | 2.85%             |  |  |  | No            |                  1 | On Loan: No      |
| Match Group Inc                              | MATCH GROUP INC  | CUSIP: 57667L107<br>LEI: 15OMOPB0A8K0EFUVD031 | Long             | EC               | CORP              | US        |      7750 | NS      | $238002.50    | 1.20%             |  |  |  | No            |                  1 | On Loan: No      |
| McDonald's Corp.                             | MCDONALDS CORP   | CUSIP: 580135101<br>LEI: UE2136O97NLB5BYP9H04 | Long             | EC               | CORP              | US        |      2220 | NS      | $689953.80    | 3.49%             |  |  |  | No            |                  1 | On Loan: No      |
| Microsoft Corp.                              | MICROSOFT CORP   | CUSIP: 594918104<br>LEI: INR2EJN1ERAN0W5ZP974 | Long             | EC               | CORP              | US        |      3903 | NS      | $1444773.51   | 7.31%             |  |  |  | No            |                  1 | On Loan: No      |
| Mondelez International Inc.                  | MONDELEZ INTER-A | CUSIP: 609207105<br>LEI: 549300DV9GIB88LZ5P30 | Long             | EC               | CORP              | US        |      6650 | NS      | $383306.00    | 1.94%             |  |  |  | No            |                  1 | On Loan: No      |
| Mueller Water Products, Inc.                 | MUELLER WATER-A  | CUSIP: 624758108<br>LEI: 549300F7ZU4P1F8V8L60 | Long             | EC               | CORP              | US        |     16644 | NS      | $457543.56    | 2.32%             |  |  |  | No            |                  1 | On Loan: No      |
| Pfizer Inc.                                  | PFIZER INC       | CUSIP: 717081103<br>LEI: 765LHXWGK1KXCLTFYQ30 | Long             | EC               | CORP              | US        |     11810 | NS      | $331624.80    | 1.68%             |  |  |  | No            |                  1 | On Loan: No      |
| SS&C Technologies Holdings Inc.              | SS&C TECHNOLOGIE | CUSIP: 78467J100<br>LEI: 529900POY8H7NPPNKK71 | Long             | EC               | CORP              | US        |      3645 | NS      | $246292.65    | 1.25%             |  |  |  | No            |                  1 | On Loan: No      |
| The Scotts Miracle-Gro Company               | SCOTTS MIRACLE   | CUSIP: 810186106<br>LEI: 2TH9E0JTOUXOEGI2R879 | Long             | EC               | CORP              | US        |      5830 | NS      | $354522.30    | 1.79%             |  |  |  | No            |                  1 | On Loan: No      |
| Sysco Corporation                            | SYSCO CORP       | CUSIP: 871829107<br>LEI: 5RGWIFLMGH3YS7KWI652 | Long             | EC               | CORP              | US        |      2460 | NS      | $175471.80    | 0.89%             |  |  |  | No            |                  1 | On Loan: No      |
| Uber Technologies Inc                        | UBER TECHNOLOGIE | CUSIP: 90353T100<br>LEI: 549300B2FTG34FILDR98 | Long             | EC               | CORP              | US        |     14948 | NS      | $1075209.64   | 5.44%             |  |  |  | No            |                  1 | On Loan: No      |
| United Parcel Service, Inc.                  | UNITED PARCEL-B  | CUSIP: 911312106<br>LEI: D01LMJZU09ULLNCY6Z23 | Long             | EC               | CORP              | US        |      3690 | NS      | $363022.20    | 1.84%             |  |  |  | No            |                  1 | On Loan: No      |
| Versant Media Group Inc.                     | VERSANT MEDIA GR | CUSIP: 925283103<br>LEI: 254900D2Q5F5F229PU30 | Long             | EC               | CORP              | US        |       391 | NS      | $14474.82     | 0.07%             |  |  |  | No            |                  1 | On Loan: No      |

### Signature

**Date Signed:** 2026-04-28

**Name of Applicant:** BOYAR VALUE FUND INC

**Signature:** Dawn Borelli

**Name of Signer:** Dawn Borelli

**Title:** Treasurer