# EDGAR Filing Document

**Accession Number:** 0000895429
**File Stem:** 0001410368-26-012563
**Filing Date:** 2026-2
**Character Count:** 26874
**Document Hash:** 699680fa1ab4635900d273137d3896ae
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001410368-26-012563.hdr.sgml**: 20260217

**ACCESSION NUMBER**: 0001410368-26-012563

**CONFORMED SUBMISSION TYPE**: NPORT-P

**PUBLIC DOCUMENT COUNT**: 1

**CONFORMED PERIOD OF REPORT**: 20251231

**FILED AS OF DATE**: 20260217

**DATE AS OF CHANGE**: 20260217

**PERIOD START**: 20251231

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Value Line Small Cap Opportunities Fund, Inc.
- **CENTRAL INDEX KEY:** 0000895429

**ORGANIZATION NAME:**
- **EIN:** 133694898
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** NPORT-P
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-07388
- **FILM NUMBER:** 26638686

**BUSINESS ADDRESS:**
- **STREET 1:** 1605 MAIN STREET
- **STREET 2:** SUITE 912
- **CITY:** SARASOTA
- **STATE:** FL
- **ZIP:** 34236
- **BUSINESS PHONE:** 212 907-1850

**MAIL ADDRESS:**
- **STREET 1:** 1605 MAIN STREET
- **STREET 2:** SUITE 912
- **CITY:** SARASOTA
- **STATE:** FL
- **ZIP:** 34236

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** VALUE LINE EMERGING OPPORTUNITIES FUND INC
- **DATE OF NAME CHANGE:** 20000131

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** VALUE LINE SMALL CAP GROWTH FUND INC
- **DATE OF NAME CHANGE:** 19930328

## Series and Classes Contracts Data

### Value Line Small Cap Opportunities Fund, Inc. (Series ID: S000007569)

| Class ID   | Class Name                                    | Ticker Symbol   |
|:---|:---|:---|
| C000020634 | Value Line Small Cap Opportunities Fund, Inc. | VLEOX           |
| C000162155 | Institutional                                 | VLEIX           |

## Form NPORT-P: Monthly Portfolio Investments Report

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

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

- **a. Name of Registrant:** Value Line Small Cap Opportunities Fund, Inc.

- **b. Investment Company Act file number:** 811-07388

- **c. CIK number of Registrant:** 0000895429

- **d. LEI of Registrant:** 549300XVATB6ITHFCX76

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

  - **Street Address 1:** 1605 Main Street

  - **City:** Sarasota

  - **State:** FL

  - **Foreign country:** US

  - **Zip / Postal Code:** 34236

  - **Telephone number:** 212-907-1900

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

- **a. Name of Series:** Value Line Small Cap Opportunities Fund, Inc.

- **b. EDGAR series identifier (if any):** S000007569

- **c. LEI of Series:** 549300XVATB6ITHFCX76

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

- **a. Date of fiscal year-end:** 2025-12-31

- **b. Date as of which information is reported:** 2025-12-31

**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:** $833009157.11

**Total Liabilities:** $13213174.76

**Net Assets:** $819795982.35

**Monthly Return Information**

| Class               | Month 1 Return (%)   | Month 2 Return (%)   | Month 3 Return (%)   |
|:---|:---|:---|:---|
| Class ID C000020634 | 1.47%                | 2.58%                | -2.12%               |
| Class ID C000162155 | 1.50%                | 2.60%                | -2.11%               |

**Monthly Gains & Losses**

| Period   | Net Realized Gain/Loss   | Net Unrealized Appreciation/Depreciation   |
|:---|:---|:---|
| Month 1  | $15667652.09             | $-2920692.95                               |
| Month 2  | $9476414.84              | $11456338.08                               |
| Month 3  | $1383635.23              | $-19099896.44                              |

### 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   |
|:---|:---|:---|:---|:---|:---|:---|---:|:---|:---|:---|:---|:---|:---|:---|---:|:---|
| AAON Inc                                | AAON, Inc.                                                                         | CUSIP: 000360206<br>LEI: N/A                  | Long             | EC               | CORP              | US        |    208500 | NS      | $15898125.00  | 1.94%             |  |  |  | No            |                  1 | On Loan: —       |
| ACI Worldwide Inc                       | ACI Worldwide, Inc.                                                                | CUSIP: 004498101<br>LEI: 5493003BPVMZUJ6F5C02 | Long             | EC               | CORP              | US        |    141800 | NS      | $6779458.00   | 0.83%             |  |  |  | No            |                  1 | On Loan: No      |
| Acuity Inc                              | Acuity, Inc.                                                                       | CUSIP: 00508Y102<br>LEI: N/A                  | Long             | EC               | CORP              | US        |     37000 | NS      | $13321480.00  | 1.62%             |  |  |  | No            |                  1 | On Loan: No      |
| American States Water Co                | American States Water Co.                                                          | CUSIP: 029899101<br>LEI: 529900L26LIS2V8PWM23 | Long             | EC               | CORP              | US        |     59900 | NS      | $4341552.00   | 0.53%             |  |  |  | No            |                  1 | On Loan: No      |
| Appfolio Inc                            | Appfolio, Inc.                                                                     | CUSIP: 03783C100<br>LEI: 529900OOUUGT6JFC0S15 | Long             | EC               | CORP              | US        |     55449 | NS      | $12900209.85  | 1.57%             |  |  |  | No            |                  1 | On Loan: No      |
| Applied Industrial Technologies Inc     | Applied Industrial Technologies, Inc.                                              | CUSIP: 03820C105<br>LEI: 549300NU173IJRC6PO38 | Long             | EC               | CORP              | US        |    102100 | NS      | $26216217.00  | 3.20%             |  |  |  | No            |                  1 | On Loan: No      |
| AptarGroup Inc                          | AptarGroup, Inc.                                                                   | CUSIP: 038336103<br>LEI: VNPEQDQFAA7IY1T2PX43 | Long             | EC               | CORP              | US        |     69300 | NS      | $8451828.00   | 1.03%             |  |  |  | No            |                  1 | On Loan: No      |
| Badger Meter Inc                        | Badger Meter, Inc.                                                                 | CUSIP: 056525108<br>LEI: 5493002JENE20OGTUG20 | Long             | EC               | CORP              | US        |     91200 | NS      | $15906192.00  | 1.94%             |  |  |  | No            |                  1 | On Loan: —       |
| Balchem Corp                            | Balchem Corp.                                                                      | CUSIP: 057665200<br>LEI: 549300VR70OPMHUI3557 | Long             | EC               | CORP              | US        |     36100 | NS      | $5536296.00   | 0.68%             |  |  |  | No            |                  1 | On Loan: No      |
| CACI International Inc                  | CACI International, Inc.                                                           | CUSIP: 127190304<br>LEI: SYRPI2D1O9WRTS2WX210 | Long             | EC               | CORP              | US        |     70100 | NS      | $37349981.00  | 4.56%             |  |  |  | No            |                  1 | On Loan: No      |
| Carlisle Cos Inc                        | Carlisle Cos., Inc.                                                                | CUSIP: 142339100<br>LEI: XR64VGX1ZPX6G7ZN7Z11 | Long             | EC               | CORP              | US        |     19400 | NS      | $6205284.00   | 0.76%             |  |  |  | No            |                  1 | On Loan: —       |
| Carpenter Technology Corp               | Carpenter Technology Corp.                                                         | CUSIP: 144285103<br>LEI: DX6I6ZD3X5WNNCDJKP85 | Long             | EC               | CORP              | US        |     49000 | NS      | $15427160.00  | 1.88%             |  |  |  | No            |                  1 | On Loan: No      |
| Cavco Industries Inc                    | Cavco Industries, Inc.                                                             | CUSIP: 149568107<br>LEI: N/A                  | Long             | EC               | CORP              | US        |     21900 | NS      | $12937206.00  | 1.58%             |  |  |  | No            |                  1 | On Loan: No      |
| Chemed Corp                             | Chemed Corp.                                                                       | CUSIP: 16359R103<br>LEI: 54930020031IDJT2IM79 | Long             | EC               | CORP              | US        |     19000 | NS      | $8129340.00   | 0.99%             |  |  |  | No            |                  1 | On Loan: No      |
| Churchill Downs Inc                     | Churchill Downs, Inc.                                                              | CUSIP: 171484108<br>LEI: 529900FODTBQC8MIS994 | Long             | EC               | CORP              | US        |    102272 | NS      | $11636508.16  | 1.42%             |  |  |  | No            |                  1 | On Loan: No      |
| Comfort Systems USA Inc                 | Comfort Systems USA, Inc.                                                          | CUSIP: 199908104<br>LEI: 5299009DT1ZA5HTU6R38 | Long             | EC               | CORP              | US        |     32700 | NS      | $30518583.00  | 3.72%             |  |  |  | No            |                  1 | On Loan: No      |
| Crane NXT Co                            | Crane NXT Co.                                                                      | CUSIP: 224441105<br>LEI: 549300EXNPSXEWUD3N21 | Long             | EC               | CORP              | US        |     75300 | NS      | $3544371.00   | 0.43%             |  |  |  | No            |                  1 | On Loan: —       |
| EMCOR Group Inc                         | EMCOR Group, Inc.                                                                  | CUSIP: 29084Q100<br>LEI: 529900X0SQJB2J7YDU43 | Long             | EC               | CORP              | US        |     19600 | NS      | $11991084.00  | 1.46%             |  |  |  | No            |                  1 | On Loan: No      |
| Enpro Inc                               | Enpro, Inc.                                                                        | CUSIP: 29355X107<br>LEI: 549300Y5CFT2LKCFDN54 | Long             | EC               | CORP              | US        |     13200 | NS      | $2826516.00   | 0.34%             |  |  |  | No            |                  1 | On Loan: No      |
| Enova International Inc                 | Enova International, Inc.                                                          | CUSIP: 29357K103<br>LEI: 549300O8XOCQSB49UO63 | Long             | EC               | CORP              | US        |     12000 | NS      | $1886400.00   | 0.23%             |  |  |  | No            |                  1 | On Loan: No      |
| Ensign Group Inc/The                    | Ensign Group, Inc.                                                                 | CUSIP: 29358P101<br>LEI: 5493003K4HEEA8Q0BC72 | Long             | EC               | CORP              | US        |    162100 | NS      | $28237820.00  | 3.44%             |  |  |  | No            |                  1 | On Loan: No      |
| ePlus Inc                               | ePlus, Inc.                                                                        | CUSIP: 294268107<br>LEI: 529900FFY8AAFJ21NE91 | Long             | EC               | CORP              | US        |    139000 | NS      | $12190300.00  | 1.49%             |  |  |  | No            |                  1 | On Loan: No      |
| ExlService Holdings Inc                 | ExlService Holdings, Inc.                                                          | CUSIP: 302081104<br>LEI: 81E3DTNF6OSH489ZOV15 | Long             | EC               | CORP              | US        |    584065 | NS      | $24787718.60  | 3.02%             |  |  |  | No            |                  1 | On Loan: No      |
| Exponent Inc                            | Exponent, Inc.                                                                     | CUSIP: 30214U102<br>LEI: 529900NY3F5Q2NWPUZ42 | Long             | EC               | CORP              | US        |    162600 | NS      | $11294196.00  | 1.38%             |  |  |  | No            |                  1 | On Loan: No      |
| Federal Signal Corp                     | Federal Signal Corp.                                                               | CUSIP: 313855108<br>LEI: 549300RTXZRPTNP6G884 | Long             | EC               | CORP              | US        |    261803 | NS      | $28429187.77  | 3.47%             |  |  |  | No            |                  1 | On Loan: No      |
| Franklin Electric Co Inc                | Franklin Electric Co., Inc.                                                        | CUSIP: 353514102<br>LEI: RR6AURIKMXUE4Q24G284 | Long             | EC               | CORP              | US        |     44800 | NS      | $4279744.00   | 0.52%             |  |  |  | No            |                  1 | On Loan: No      |
| GATX Corp                               | GATX Corp.                                                                         | CUSIP: 361448103<br>LEI: 549300IHYHCQP2PIR591 | Long             | EC               | CORP              | US        |    100100 | NS      | $16976960.00  | 2.07%             |  |  |  | No            |                  1 | On Loan: No      |
| Group 1 Automotive Inc                  | Group 1 Automotive, Inc.                                                           | CUSIP: 398905109<br>LEI: 549300US8QAZJLWYAF63 | Long             | EC               | CORP              | US        |     28015 | NS      | $11018299.50  | 1.34%             |  |  |  | No            |                  1 | On Loan: No      |
| Insight Enterprises Inc                 | Insight Enterprises, Inc.                                                          | CUSIP: 45765U103<br>LEI: 529900S8991TYW6YP792 | Long             | EC               | CORP              | US        |     11860 | NS      | $966234.20    | 0.12%             |  |  |  | No            |                  1 | On Loan: No      |
| J & J Snack Foods Corp                  | J&J Snack Foods Corp.                                                              | CUSIP: 466032109<br>LEI: 894500IGP1Y2ZQFQMJ83 | Long             | EC               | CORP              | US        |     20800 | NS      | $1879696.00   | 0.23%             |  |  |  | No            |                  1 | On Loan: No      |
| Kadant Inc                              | Kadant, Inc.                                                                       | CUSIP: 48282T104<br>LEI: 549300K06LNJYBMPYP15 | Long             | EC               | CORP              | US        |     35800 | NS      | $10203716.00  | 1.24%             |  |  |  | No            |                  1 | On Loan: —       |
| Lennox International Inc                | Lennox International, Inc.                                                         | CUSIP: 526107107<br>LEI: S7DWAC87RDMPBF77GJ92 | Long             | EC               | CORP              | US        |      6000 | NS      | $2913480.00   | 0.36%             |  |  |  | No            |                  1 | On Loan: No      |
| MSA Safety Inc                          | MSA Safety, Inc.                                                                   | CUSIP: 553498106<br>LEI: 529900DVA3258XK11O39 | Long             | EC               | CORP              | US        |     77600 | NS      | $12426864.00  | 1.52%             |  |  |  | No            |                  1 | On Loan: —       |
| MACOM Technology Solutions Holdings Inc | MACOM Technology Solutions Holdings, Inc.                                          | CUSIP: 55405Y100<br>LEI: N/A                  | Long             | EC               | CORP              | US        |     87046 | NS      | $14909238.88  | 1.82%             |  |  |  | No            |                  1 | On Loan: No      |
| Medpace Holdings Inc                    | Medpace Holdings, Inc.                                                             | CUSIP: 58506Q109<br>LEI: 549300H8TYEUVTW14A54 | Long             | EC               | CORP              | US        |     32500 | NS      | $18253625.00  | 2.23%             |  |  |  | No            |                  1 | On Loan: No      |
| Merit Medical Systems Inc               | Merit Medical Systems, Inc.                                                        | CUSIP: 589889104<br>LEI: 549300OYTY138SP2CE83 | Long             | EC               | CORP              | US        |    158000 | NS      | $13926120.00  | 1.70%             |  |  |  | No            |                  1 | On Loan: No      |
| Post Holdings Inc                       | Post Holdings, Inc.                                                                | CUSIP: 737446104<br>LEI: JM1I5YUAURL6DC8N1468 | Long             | EC               | CORP              | US        |    225000 | NS      | $22286250.00  | 2.72%             |  |  |  | No            |                  1 | On Loan: No      |
| Primerica Inc                           | Primerica, Inc.                                                                    | CUSIP: 74164M108<br>LEI: 254900621R686KJR7022 | Long             | EC               | CORP              | US        |     47400 | NS      | $12246264.00  | 1.49%             |  |  |  | No            |                  1 | On Loan: No      |
| Qualys Inc                              | Qualys, Inc.                                                                       | CUSIP: 74758T303<br>LEI: 549300EMBXYOW9W1XA17 | Long             | EC               | CORP              | US        |     21700 | NS      | $2883930.00   | 0.35%             |  |  |  | No            |                  1 | On Loan: No      |
| RLI Corp                                | RLI Corp.                                                                          | CUSIP: 749607107<br>LEI: 529900AMTJE5ECN9PS55 | Long             | EC               | CORP              | US        |    263800 | NS      | $16877924.00  | 2.06%             |  |  |  | No            |                  1 | On Loan: No      |
| RBC Bearings Inc                        | RBC Bearings, Inc.                                                                 | CUSIP: 75524B104<br>LEI: N/A                  | Long             | EC               | CORP              | US        |     78600 | NS      | $35246598.00  | 4.30%             |  |  |  | No            |                  1 | On Loan: No      |
| Rush Enterprises Inc                    | Rush Enterprises, Inc.                                                             | CUSIP: 781846209<br>LEI: 529900V3XHTN7A6DFT17 | Long             | EC               | CORP              | US        |    276100 | NS      | $14892834.00  | 1.82%             |  |  |  | No            |                  1 | On Loan: No      |
| State Street Global Advisors            | State Street Institutional U.S. Government Money Market Fund, Premier Class, 4.27% | CUSIP: 857492706<br>LEI: 549300BZ5TGIFZUZDZ37 | Long             | STIV             | RF                | US        |  43575435 | NS      | $43575435.01  | 5.32%             |  |  |  | No            |                  1 | On Loan: No      |
| SPX Technologies Inc                    | SPX Technologies, Inc.                                                             | CUSIP: 78473E103<br>LEI: P761FCI0CPOG24I8JE10 | Long             | EC               | CORP              | US        |    115000 | NS      | $23006900.00  | 2.81%             |  |  |  | No            |                  1 | On Loan: No      |
| Science Applications International Corp | Science Applications International Corp.                                           | CUSIP: 808625107<br>LEI: 549300LZPNZIXQGZPZ48 | Long             | EC               | CORP              | US        |     59600 | NS      | $5999336.00   | 0.73%             |  |  |  | No            |                  1 | On Loan: No      |
| Selective Insurance Group Inc           | Selective Insurance Group, Inc.                                                    | CUSIP: 816300107<br>LEI: 549300R3WGJWLE40R258 | Long             | EC               | CORP              | US        |    110193 | NS      | $9219848.31   | 1.12%             |  |  |  | No            |                  1 | On Loan: No      |
| Simpson Manufacturing Co Inc            | Simpson Manufacturing Co., Inc.                                                    | CUSIP: 829073105<br>LEI: 529900EJUNNL15LZ8056 | Long             | EC               | CORP              | US        |     44200 | NS      | $7136974.00   | 0.87%             |  |  |  | No            |                  1 | On Loan: —       |
| SiteOne Landscape Supply Inc            | SiteOne Landscape Supply, Inc.                                                     | CUSIP: 82982L103<br>LEI: 5299008LX7SBD4HIAU03 | Long             | EC               | CORP              | US        |     51100 | NS      | $6365016.00   | 0.78%             |  |  |  | No            |                  1 | On Loan: —       |
| Stifel Financial Corp                   | Stifel Financial Corp.                                                             | CUSIP: 860630102<br>LEI: 549300E5F07FE5GHJX84 | Long             | EC               | CORP              | US        |    104422 | NS      | $13075722.84  | 1.59%             |  |  |  | No            |                  1 | On Loan: No      |
| TD SYNNEX Corp                          | TD SYNNEX Corp.                                                                    | CUSIP: 87162W100<br>LEI: 5493004HI6PFLF46NS53 | Long             | EC               | CORP              | US        |     21400 | NS      | $3214922.00   | 0.39%             |  |  |  | No            |                  1 | On Loan: No      |
| Texas Roadhouse Inc                     | Texas Roadhouse, Inc.                                                              | CUSIP: 882681109<br>LEI: 5299002Y1CNRPDGXTQ75 | Long             | EC               | CORP              | US        |     41600 | NS      | $6905600.00   | 0.84%             |  |  |  | No            |                  1 | On Loan: No      |
| TopBuild Corp                           | TopBuild Corp.                                                                     | CUSIP: 89055F103<br>LEI: 5493007YSKHOL4RWII46 | Long             | EC               | CORP              | US        |     36400 | NS      | $15185716.00  | 1.85%             |  |  |  | No            |                  1 | On Loan: —       |
| TriNet Group Inc                        | TriNet Group, Inc.                                                                 | CUSIP: 896288107<br>LEI: 5299003FJVBETSFKE990 | Long             | EC               | CORP              | US        |     63300 | NS      | $3742929.00   | 0.46%             |  |  |  | No            |                  1 | On Loan: —       |
| Walker & Dunlop Inc                     | Walker & Dunlop, Inc.                                                              | CUSIP: 93148P102<br>LEI: N/A                  | Long             | EC               | CORP              | US        |      8600 | NS      | $517290.00    | 0.06%             |  |  |  | No            |                  1 | On Loan: No      |
| Watts Water Technologies Inc            | Watts Water Technologies, Inc.                                                     | CUSIP: 942749102<br>LEI: 549300REJOO94ERQN318 | Long             | EC               | CORP              | US        |    113247 | NS      | $31258436.94  | 3.81%             |  |  |  | No            |                  1 | On Loan: No      |
| Wingstop Inc                            | Wingstop, Inc.                                                                     | CUSIP: 974155103<br>LEI: 549300SSH3F8HPIM3Q47 | Long             | EC               | CORP              | US        |     21800 | NS      | $5199082.00   | 0.63%             |  |  |  | No            |                  1 | On Loan: —       |
| Woodward Inc                            | Woodward, Inc.                                                                     | CUSIP: 980745103<br>LEI: YPYKXXTR8TFDH54ZMB45 | Long             | EC               | CORP              | US        |    113600 | NS      | $34343552.00  | 4.19%             |  |  |  | No            |                  1 | On Loan: No      |
| State Street Global Advisors            | State Street Navigator Securities Lending Government Money Market Portfolio        | CUSIP: 857509301<br>LEI: 5493008BJIBKQ5KTIF74 | Long             | STIV             | RF                | US        |  12341178 | NS      | $12341177.75  | 1.51%             |  |  |  | No            |                  1 | On Loan: No      |
| Assured Guaranty Ltd                    | Assured Guaranty Ltd.                                                              | CUSIP: 000000000<br>LEI: 549300BBOQUJEPH87M14 | Long             | EC               | CORP              | BM        |     60000 | NS      | $5392200.00   | 0.66%             |  |  |  | No            |                  1 | On Loan: No      |
| Fabrinet                                | Fabrinet                                                                           | CUSIP: 000000000<br>LEI: 5493004TETZ6IYF7CV44 | Long             | EC               | CORP              | KY        |     62700 | NS      | $28546056.00  | 3.48%             |  |  |  | No            |                  1 | On Loan: —       |
| Genpact Ltd                             | Genpact Ltd.                                                                       | CUSIP: 000000000<br>LEI: 529900OSEC6Q0L4L5B35 | Long             | EC               | CORP              | BM        |    180000 | NS      | $8420400.00   | 1.03%             |  |  |  | No            |                  1 | On Loan: No      |

### Signature

**Date Signed:** 2026-01-15

**Name of Applicant:** Value Line Small Cap Opportunities Fund, Inc.

**Signature:** Jim Gallo

**Name of Signer:** Jim Gallo

**Title:** Treasurer