# EDGAR Filing Document

**Accession Number:** 0000895429
**File Stem:** 0001410368-26-050656
**Filing Date:** 2026-5
**Character Count:** 36070
**Document Hash:** 58721de2986cec05f4ed5483371e92d2
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001410368-26-050656.hdr.sgml**: 20260526

**ACCESSION NUMBER**: 0001410368-26-050656

**CONFORMED SUBMISSION TYPE**: NPORT-P

**PUBLIC DOCUMENT COUNT**: 2

**CONFORMED PERIOD OF REPORT**: 20260331

**FILED AS OF DATE**: 20260526

**DATE AS OF CHANGE**: 20260526

**PERIOD START**: 20261231

**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:** 261016126

**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           |

## Nport-Ex

Value Line Small Cap Opportunities Fund, Inc.

Schedule of Investments (unaudited)

March 31, 2026

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <br>**Shares** |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <br>**Value** |
| **COMMON STOCKS 94.4%** | **COMMON STOCKS 94.4%** | **COMMON STOCKS 94.4%** |
| **CONSUMER DISCRETIONARY 5.6%** | **CONSUMER DISCRETIONARY 5.6%** | **CONSUMER DISCRETIONARY 5.6%** |
|  | **ENGINEERING & CONSTRUCTION 1.7%** | **ENGINEERING & CONSTRUCTION 1.7%** |
| 37800 | TopBuild Corp.<sup>(1)(2)</sup>  | &nbsp;&nbsp;&nbsp; $13279140 |
|  | **ENTERTAINMENT 0.2%** | **ENTERTAINMENT 0.2%** |
| 16272 | Churchill Downs, Inc.  | &nbsp;&nbsp;&nbsp; 1461714 |
|  | **HOME BUILDERS 1.3%** | **HOME BUILDERS 1.3%** |
| 21900 | Cavco Industries, Inc.<sup>(1)(2)</sup>  | &nbsp;&nbsp;&nbsp; 10605951 |
|  | **RETAIL 2.4%** | **RETAIL 2.4%** |
| 28015 | Group 1 Automotive, Inc.<sup>(2)</sup>  | &nbsp;&nbsp;&nbsp; 9262599 |
| 41600 | Texas Roadhouse, Inc.  | &nbsp;&nbsp;&nbsp; 6869824 |
| 15800 | Wingstop, Inc.<sup>(2)</sup>  | &nbsp;&nbsp;&nbsp; 2448526 |
|  |  | &nbsp;&nbsp; **18580949** |
|  |  | &nbsp;&nbsp; **43927754** |
| **CONSUMER STAPLES 2.9%** | **CONSUMER STAPLES 2.9%** | **CONSUMER STAPLES 2.9%** |
|  | **FOOD 2.9%** | **FOOD 2.9%** |
| 225000 | Post Holdings, Inc.<sup>(1)</sup>  | &nbsp;&nbsp;&nbsp; 22243500 |
| **FINANCIALS 7.9%** | **FINANCIALS 7.9%** | **FINANCIALS 7.9%** |
|  | **DIVERSIFIED FINANCIALS 1.8%** | **DIVERSIFIED FINANCIALS 1.8%** |
| 14000 | Enova International, Inc.<sup>(1)</sup>  | &nbsp;&nbsp;&nbsp; 1901620 |
| 156633 | Stifel Financial Corp.  | &nbsp;&nbsp;&nbsp; 11578312 |
|  |  | &nbsp;&nbsp; **13479932** |
|  | **INSURANCE 6.1%** | **INSURANCE 6.1%** |
| 60000 | Assured Guaranty Ltd.  | &nbsp;&nbsp;&nbsp; 4888800 |
| 77256 | Primerica, Inc.  | &nbsp;&nbsp;&nbsp; 19351083 |
| 263800 | RLI Corp.  | &nbsp;&nbsp;&nbsp; 15047152 |
| 110193 | Selective Insurance Group, Inc.  | &nbsp;&nbsp;&nbsp; 8307450 |
|  |  | &nbsp;&nbsp; **47594485** |
|  |  | &nbsp;&nbsp; **61074417** |
| **HEALTHCARE 8.0%** | **HEALTHCARE 8.0%** | **HEALTHCARE 8.0%** |
|  | **HEALTHCARE PRODUCTS 1.2%** | **HEALTHCARE PRODUCTS 1.2%** |
| 138000 | Merit Medical Systems, Inc.<sup>(1)</sup>  | &nbsp;&nbsp;&nbsp; 9512340 |
|  | **HEALTHCARE SERVICES 6.8%** | **HEALTHCARE SERVICES 6.8%** |
| 182800 | Ensign Group, Inc.  | &nbsp;&nbsp;&nbsp; 36834200 |
| 32500 | Medpace Holdings, Inc.<sup>(1)</sup>  | &nbsp;&nbsp;&nbsp; 15606175 |
|  |  | &nbsp;&nbsp; **52440375** |
|  |  | &nbsp;&nbsp; **61952715** |
| **INDUSTRIALS 57.7%** | **INDUSTRIALS 57.7%** | **INDUSTRIALS 57.7%** |
|  | **BUILDING MATERIALS 8.2%** | **BUILDING MATERIALS 8.2%** |
| 208500 | AAON, Inc.<sup>(2)</sup>  | &nbsp;&nbsp;&nbsp; 17253375 |
| 19400 | Carlisle Cos., Inc.<sup>(2)</sup>  | &nbsp;&nbsp;&nbsp; 6472228 |
| 6000 | Lennox International, Inc.<sup>(2)</sup>  | &nbsp;&nbsp;&nbsp; 2784780 |
| 46200 | Simpson Manufacturing Co., Inc.<sup>(2)</sup>  | &nbsp;&nbsp;&nbsp; 7928844 |
| 145900 | SPX Technologies, Inc.<sup>(1)</sup>  | &nbsp;&nbsp;&nbsp; 29171246 |
|  |  | &nbsp;&nbsp; **63610473** |
|  | **COMPUTERS 7.2%** | **COMPUTERS 7.2%** |
| 70100 | CACI International, Inc. Class A<sup>(1)</sup>  | &nbsp;&nbsp;&nbsp; 38125287 |
| 584065 | ExlService Holdings, Inc.<sup>(1)</sup>  | &nbsp;&nbsp;&nbsp; 17784779 |
|  |  | &nbsp;&nbsp; **55910066** |
|  | **DISTRIBUTION/WHOLESALE 4.0%** | **DISTRIBUTION/WHOLESALE 4.0%** |
| 372700 | Rush Enterprises, Inc. Class A  | &nbsp;&nbsp;&nbsp; 24639197 |

---

---

| | | |
|:---|:---|:---|
| **Shares** |  | **Value** |
| **COMMON STOCKS 94.4% (continued)** | **COMMON STOCKS 94.4% (continued)** | **COMMON STOCKS 94.4% (continued)** |
| **INDUSTRIALS 57.7% (continued)** | **INDUSTRIALS 57.7% (continued)** | **INDUSTRIALS 57.7% (continued)** |
|  | **DISTRIBUTION/WHOLESALE 4.0% (continued)** | **DISTRIBUTION/WHOLESALE 4.0% (continued)** |
| 51100 | SiteOne Landscape Supply, Inc.<sup>(1)</sup>  | &nbsp;&nbsp;&nbsp; $6801921 |
|  |  | &nbsp;&nbsp; **31441118** |
|  | **ELECTRICAL EQUIPMENT 0.5%** | **ELECTRICAL EQUIPMENT 0.5%** |
| 13000 | Acuity, Inc.  | &nbsp;&nbsp;&nbsp; 3642860 |
|  | **ELECTRONICS 5.2%** | **ELECTRONICS 5.2%** |
| 113600 | Woodward, Inc.  | &nbsp;&nbsp;&nbsp; 40659712 |
|  | **ENGINEERING & CONSTRUCTION 4.8%** | **ENGINEERING & CONSTRUCTION 4.8%** |
| 13100 | Comfort Systems USA, Inc.  | &nbsp;&nbsp;&nbsp; 18064769 |
| 11600 | EMCOR Group, Inc.  | &nbsp;&nbsp;&nbsp; 8564396 |
| 162600 | Exponent, Inc.  | &nbsp;&nbsp;&nbsp; 10609650 |
|  |  | &nbsp;&nbsp; **37238815** |
|  | **HAND/MACHINE TOOLS 1.6%** | **HAND/MACHINE TOOLS 1.6%** |
| 77600 | MSA Safety, Inc.<sup>(2)</sup>  | &nbsp;&nbsp;&nbsp; 12722520 |
|  | **IRON/STEEL 2.4%** | **IRON/STEEL 2.4%** |
| 47000 | Carpenter Technology Corp.  | &nbsp;&nbsp;&nbsp; 18525050 |
|  | **MACHINERY - DIVERSIFIED 10.7%** | **MACHINERY - DIVERSIFIED 10.7%** |
| 132740 | Applied Industrial Technologies, Inc.  | &nbsp;&nbsp;&nbsp; 35218577 |
| 35800 | Kadant, Inc.<sup>(2)</sup>  | &nbsp;&nbsp;&nbsp; 10466130 |
| 128857 | Watts Water Technologies, Inc. Class A  | &nbsp;&nbsp;&nbsp; 37405898 |
|  |  | &nbsp;&nbsp; **83090605** |
|  | **METAL FABRICATE/HARDWARE 5.5%** | **METAL FABRICATE/HARDWARE 5.5%** |
| 78600 | RBC Bearings, Inc.<sup>(1)</sup>  | &nbsp;&nbsp;&nbsp; 42689232 |
|  | **MISCELLANEOUS MANUFACTURERS 4.6%** | **MISCELLANEOUS MANUFACTURERS 4.6%** |
| 31600 | Enpro, Inc.  | &nbsp;&nbsp;&nbsp; 7920540 |
| 261803 | Federal Signal Corp.  | &nbsp;&nbsp;&nbsp; 28311377 |
|  |  | &nbsp;&nbsp; **36231917** |
|  | **TRUCKING & LEASING 3.0%** | **TRUCKING & LEASING 3.0%** |
| 137151 | GATX Corp.  | &nbsp;&nbsp;&nbsp; 23417162 |
|  |  | &nbsp;&nbsp; **449179530** |
| **INFORMATION TECHNOLOGY 10.1%** | **INFORMATION TECHNOLOGY 10.1%** | **INFORMATION TECHNOLOGY 10.1%** |
|  | **COMPUTERS 0.4%** | **COMPUTERS 0.4%** |
| 75300 | Crane NXT Co.<sup>(2)</sup>  | &nbsp;&nbsp;&nbsp; 3056427 |
|  | **ELECTRONICS 2.2%** | **ELECTRONICS 2.2%** |
| 91200 | Badger Meter, Inc.<sup>(2)</sup>  | &nbsp;&nbsp;&nbsp; 13894320 |
| 21400 | TD SYNNEX Corp.  | &nbsp;&nbsp;&nbsp; 3610394 |
|  |  | &nbsp;&nbsp; **17504714** |
|  | **INTERNET 1.2%** | **INTERNET 1.2%** |
| 129900 | ePlus, Inc.<sup>(2)</sup>  | &nbsp;&nbsp;&nbsp; 9774975 |
|  | **MISCELLANEOUS MANUFACTURERS 3.0%** | **MISCELLANEOUS MANUFACTURERS 3.0%** |
| 44700 | Fabrinet<sup>(1)(2)</sup>  | &nbsp;&nbsp;&nbsp; 23311944 |
|  | **SEMICONDUCTORS 1.4%** | **SEMICONDUCTORS 1.4%** |
| 48046 | &nbsp;&nbsp;&nbsp; MACOM Technology Solutions Holdings, <br> Inc.<sup>(1)</sup> <br>| &nbsp;&nbsp;&nbsp; 10669575 |
|  | **SOFTWARE 1.9%** | **SOFTWARE 1.9%** |
| 141800 | ACI Worldwide, Inc.<sup>(1)</sup>  | &nbsp;&nbsp;&nbsp; 5815218 |
| 55449 | Appfolio, Inc. Class A<sup>(1)(2)</sup>  | &nbsp;&nbsp;&nbsp; 8750961 |
|  |  | &nbsp;&nbsp; **14566179** |
|  |  | &nbsp;&nbsp; **78883814** |

---

*See Supplementary Notes to Financial Statements.*

------

Schedule of Investments (unaudited) (continued)

------

---

| | | |
|:---|:---|:---|
| **Shares** |  | **Value** |
| **COMMON STOCKS 94.4% (continued)** | **COMMON STOCKS 94.4% (continued)** | **COMMON STOCKS 94.4% (continued)** |
| **MATERIALS 1.9%** | **MATERIALS 1.9%** | **MATERIALS 1.9%** |
|  | **CHEMICALS 0.8%** | **CHEMICALS 0.8%** |
| 36100 | Balchem Corp.  | &nbsp;&nbsp;&nbsp; $6118228 |
|  | **PACKAGING & CONTAINERS 1.1%** | **PACKAGING & CONTAINERS 1.1%** |
| 69300 | AptarGroup, Inc.  | &nbsp;&nbsp;&nbsp; 8733186 |
|  |  | &nbsp;&nbsp; **14851414** |
| **UTILITIES 0.3%** | **UTILITIES 0.3%** | **UTILITIES 0.3%** |
|  | **WATER 0.3%** | **WATER 0.3%** |
| 30500 | American States Water Co.  | &nbsp;&nbsp;&nbsp; 2306410 |
| **TOTAL COMMON STOCKS** <br>**(Cost $455,197,803)** | **TOTAL COMMON STOCKS** <br>**(Cost $455,197,803)** | &nbsp;&nbsp; **734419554** |
| **SHORT-TERM INVESTMENTS 6.6%** | **SHORT-TERM INVESTMENTS 6.6%** | **SHORT-TERM INVESTMENTS 6.6%** |
|  | **MONEY MARKET FUNDS 6.6%** | **MONEY MARKET FUNDS 6.6%** |
| 42925555 | &nbsp;&nbsp;&nbsp; State Street Institutional U.S. Government <br> Money Market Fund, Premier Class, <br> 3.60%<sup>(3)</sup> <br>| &nbsp;&nbsp;&nbsp; 42925555 |
| 8639639 | &nbsp;&nbsp;&nbsp; State Street Navigator Securities Lending <br> Government Money Market Portfolio<sup>(4)</sup> <br>| &nbsp;&nbsp;&nbsp; 8639639 |
|  |  | &nbsp;&nbsp; **51565194** |
| **TOTAL SHORT-TERM INVESTMENTS** <br>**(Cost $51,565,194)** | **TOTAL SHORT-TERM INVESTMENTS** <br>**(Cost $51,565,194)** | &nbsp;&nbsp; **51565194** |
| **TOTAL INVESTMENTS IN SECURITIES 101.0%** <br>**(Cost $506,762,997)** | **TOTAL INVESTMENTS IN SECURITIES 101.0%** <br>**(Cost $506,762,997)** | &nbsp;&nbsp; **$785984748** |
| **EXCESS OF LIABILITIES OVER CASH AND OTHER ASSETS** <br> **(1.0)%** | **EXCESS OF LIABILITIES OVER CASH AND OTHER ASSETS** <br> **(1.0)%** | &nbsp;&nbsp; **(7942148)**<br>|
| **NET ASSETS**<sup>(5)</sup> **100.0%** | **NET ASSETS**<sup>(5)</sup> **100.0%** | &nbsp;&nbsp; **$778042600** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

&nbsp;&nbsp;&nbsp;&nbsp;*(1)* *Non-income producing.* 

&nbsp;&nbsp;&nbsp;&nbsp;*(2)* *A portion or all of the security was held on loan. As of* *March 31, 2026, the market value of the securities on* *loan was $87,220,053.* 

&nbsp;&nbsp;&nbsp;&nbsp;*(3)* *Rate reflects 7 day yield as of March 31, 2026.* 

&nbsp;&nbsp;&nbsp;&nbsp;*(4)* *Securities with an aggregate market value of* *$87,220,053 were out on loan in exchange for collateral* *including $8,639,639 of cash collateral as of March 31,* *2026. The collateral was invested in a cash collateral* *reinvestment vehicle.* 

&nbsp;&nbsp;&nbsp;&nbsp;*(5)* *For federal income tax purposes, the aggregate cost was* *$506,762,997, aggregate gross unrealized appreciation* *was $296,313,978, aggregate gross unrealized* *depreciation was $17,092,227 and the net unrealized* *appreciation was $279,221,751.* 

*See Supplementary Notes to Financial Statements.*

------

Supplementary Notes to Schedule of Investments

------

The Fund follows fair valuation accounting standards (FASB ASC 820-10) which establish a definition of fair value and set out a hierarchy for measuring fair value. These standards require additional disclosures about the various inputs and valuation techniques used to develop the measurements of fair value and a discussion of changes in valuation techniques and related inputs during the period. These inputs are summarized in the three broad levels listed below:

• Level 1 - Inputs that reflect unadjusted quoted prices in active markets for identical assets or liabilities that the Fund has the ability to access at the measurement date;

• Level 2 - Inputs other than quoted prices that are observable for the asset or liability either directly or indirectly, including inputs in markets that are not considered to be active;

• Level 3 - Inputs that are unobservable.

Transfers between investment levels may occur as the markets fluctuate and/or the availability of data used in an investment's valuation changes. The inputs or methodologies used for valuing securities are not necessarily an indication of the risk associated with investing in those securities.

An investment asset's or liability's level within the fair value hierarchy is based on the lowest level input, individually or in aggregate, that is significant to fair value measurement. The objective of fair value measurement remains the same even when there is a significant decrease in the volume and level of activity for an asset or liability and regardless of the valuation techniques used.

------

## 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:** 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:** $787521385.40

**Total Liabilities:** $9503656.73

**Net Assets:** $778017728.67

**Monthly Return Information**

| Class               | Month 1 Return (%)   | Month 2 Return (%)   | Month 3 Return (%)   |
|:---|:---|:---|:---|
| Class ID C000020634 | 3.74%                | 5.07%                | -7.20%               |
| Class ID C000162155 | 3.77%                | 5.08%                | -7.17%               |

**Monthly Gains & Losses**

| Period   | Net Realized Gain/Loss   | Net Unrealized Appreciation/Depreciation   |
|:---|:---|:---|
| Month 1  | $6879088.40              | $24527813.75                               |
| Month 2  | $6858416.20              | $35865655.90                               |
| Month 3  | $30333464.03             | $-92905375.36                              |

### 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      | $17253375.00  | 2.22%             |  |  |  | No            |                  1 | On Loan: —       |
| ACI Worldwide Inc                       | ACI Worldwide, Inc.                                                                | CUSIP: 004498101<br>LEI: 5493003BPVMZUJ6F5C02 | Long             | EC               | CORP              | US        |    141800 | NS      | $5815218.00   | 0.75%             |  |  |  | No            |                  1 | On Loan: No      |
| Acuity Inc                              | Acuity, Inc.                                                                       | CUSIP: 00508Y102<br>LEI: N/A                  | Long             | EC               | CORP              | US        |     13000 | NS      | $3642860.00   | 0.47%             |  |  |  | No            |                  1 | On Loan: No      |
| American States Water Co                | American States Water Co.                                                          | CUSIP: 029899101<br>LEI: 529900L26LIS2V8PWM23 | Long             | EC               | CORP              | US        |     30500 | NS      | $2306410.00   | 0.30%             |  |  |  | No            |                  1 | On Loan: No      |
| Appfolio Inc                            | Appfolio, Inc.                                                                     | CUSIP: 03783C100<br>LEI: 529900OOUUGT6JFC0S15 | Long             | EC               | CORP              | US        |     55449 | NS      | $8750961.18   | 1.12%             |  |  |  | No            |                  1 | On Loan: —       |
| Applied Industrial Technologies Inc     | Applied Industrial Technologies, Inc.                                              | CUSIP: 03820C105<br>LEI: 549300NU173IJRC6PO38 | Long             | EC               | CORP              | US        |    132740 | NS      | $35218576.80  | 4.53%             |  |  |  | No            |                  1 | On Loan: No      |
| AptarGroup Inc                          | AptarGroup, Inc.                                                                   | CUSIP: 038336103<br>LEI: VNPEQDQFAA7IY1T2PX43 | Long             | EC               | CORP              | US        |     69300 | NS      | $8733186.00   | 1.12%             |  |  |  | No            |                  1 | On Loan: No      |
| Badger Meter Inc                        | Badger Meter, Inc.                                                                 | CUSIP: 056525108<br>LEI: 5493002JENE20OGTUG20 | Long             | EC               | CORP              | US        |     91200 | NS      | $13894320.00  | 1.79%             |  |  |  | No            |                  1 | On Loan: —       |
| Balchem Corp                            | Balchem Corp.                                                                      | CUSIP: 057665200<br>LEI: 549300VR70OPMHUI3557 | Long             | EC               | CORP              | US        |     36100 | NS      | $6118228.00   | 0.79%             |  |  |  | No            |                  1 | On Loan: No      |
| CACI International Inc                  | CACI International, Inc.                                                           | CUSIP: 127190304<br>LEI: SYRPI2D1O9WRTS2WX210 | Long             | EC               | CORP              | US        |     70100 | NS      | $38125287.00  | 4.90%             |  |  |  | No            |                  1 | On Loan: No      |
| Carlisle Cos Inc                        | Carlisle Cos., Inc.                                                                | CUSIP: 142339100<br>LEI: XR64VGX1ZPX6G7ZN7Z11 | Long             | EC               | CORP              | US        |     19400 | NS      | $6472228.00   | 0.83%             |  |  |  | No            |                  1 | On Loan: —       |
| Carpenter Technology Corp               | Carpenter Technology Corp.                                                         | CUSIP: 144285103<br>LEI: DX6I6ZD3X5WNNCDJKP85 | Long             | EC               | CORP              | US        |     47000 | NS      | $18525050.00  | 2.38%             |  |  |  | No            |                  1 | On Loan: No      |
| Cavco Industries Inc                    | Cavco Industries, Inc.                                                             | CUSIP: 149568107<br>LEI: N/A                  | Long             | EC               | CORP              | US        |     21900 | NS      | $10605951.00  | 1.36%             |  |  |  | No            |                  1 | On Loan: —       |
| Churchill Downs Inc                     | Churchill Downs, Inc.                                                              | CUSIP: 171484108<br>LEI: 529900FODTBQC8MIS994 | Long             | EC               | CORP              | US        |     25272 | NS      | $2270183.76   | 0.29%             |  |  |  | No            |                  1 | On Loan: No      |
| Comfort Systems USA Inc                 | Comfort Systems USA, Inc.                                                          | CUSIP: 199908104<br>LEI: 5299009DT1ZA5HTU6R38 | Long             | EC               | CORP              | US        |     13100 | NS      | $18064769.00  | 2.32%             |  |  |  | No            |                  1 | On Loan: No      |
| Crane NXT Co                            | Crane NXT Co.                                                                      | CUSIP: 224441105<br>LEI: 549300EXNPSXEWUD3N21 | Long             | EC               | CORP              | US        |     75300 | NS      | $3056427.00   | 0.39%             |  |  |  | No            |                  1 | On Loan: —       |
| EMCOR Group Inc                         | EMCOR Group, Inc.                                                                  | CUSIP: 29084Q100<br>LEI: 529900X0SQJB2J7YDU43 | Long             | EC               | CORP              | US        |     11600 | NS      | $8564396.00   | 1.10%             |  |  |  | No            |                  1 | On Loan: No      |
| Enpro Inc                               | Enpro, Inc.                                                                        | CUSIP: 29355X107<br>LEI: 549300Y5CFT2LKCFDN54 | Long             | EC               | CORP              | US        |     31600 | NS      | $7920540.00   | 1.02%             |  |  |  | No            |                  1 | On Loan: No      |
| Enova International Inc                 | Enova International, Inc.                                                          | CUSIP: 29357K103<br>LEI: 549300O8XOCQSB49UO63 | Long             | EC               | CORP              | US        |     14000 | NS      | $1901620.00   | 0.24%             |  |  |  | No            |                  1 | On Loan: No      |
| Ensign Group Inc/The                    | Ensign Group, Inc.                                                                 | CUSIP: 29358P101<br>LEI: 5493003K4HEEA8Q0BC72 | Long             | EC               | CORP              | US        |    182800 | NS      | $36834200.00  | 4.73%             |  |  |  | No            |                  1 | On Loan: No      |
| ePlus Inc                               | ePlus, Inc.                                                                        | CUSIP: 294268107<br>LEI: 529900FFY8AAFJ21NE91 | Long             | EC               | CORP              | US        |    129900 | NS      | $9774975.00   | 1.26%             |  |  |  | No            |                  1 | On Loan: —       |
| ExlService Holdings Inc                 | ExlService Holdings, Inc.                                                          | CUSIP: 302081104<br>LEI: 81E3DTNF6OSH489ZOV15 | Long             | EC               | CORP              | US        |    584065 | NS      | $17784779.25  | 2.29%             |  |  |  | No            |                  1 | On Loan: No      |
| Exponent Inc                            | Exponent, Inc.                                                                     | CUSIP: 30214U102<br>LEI: 529900NY3F5Q2NWPUZ42 | Long             | EC               | CORP              | US        |    162600 | NS      | $10609650.00  | 1.36%             |  |  |  | No            |                  1 | On Loan: No      |
| Federal Signal Corp                     | Federal Signal Corp.                                                               | CUSIP: 313855108<br>LEI: 549300RTXZRPTNP6G884 | Long             | EC               | CORP              | US        |    261803 | NS      | $28311376.42  | 3.64%             |  |  |  | No            |                  1 | On Loan: No      |
| GATX Corp                               | GATX Corp.                                                                         | CUSIP: 361448103<br>LEI: 549300IHYHCQP2PIR591 | Long             | EC               | CORP              | US        |    137151 | NS      | $23417161.74  | 3.01%             |  |  |  | No            |                  1 | On Loan: No      |
| Group 1 Automotive Inc                  | Group 1 Automotive, Inc.                                                           | CUSIP: 398905109<br>LEI: 549300US8QAZJLWYAF63 | Long             | EC               | CORP              | US        |     28015 | NS      | $9262599.45   | 1.19%             |  |  |  | No            |                  1 | On Loan: —       |
| Kadant Inc                              | Kadant, Inc.                                                                       | CUSIP: 48282T104<br>LEI: 549300K06LNJYBMPYP15 | Long             | EC               | CORP              | US        |     35800 | NS      | $10466130.00  | 1.35%             |  |  |  | No            |                  1 | On Loan: —       |
| Lennox International Inc                | Lennox International, Inc.                                                         | CUSIP: 526107107<br>LEI: S7DWAC87RDMPBF77GJ92 | Long             | EC               | CORP              | US        |      6000 | NS      | $2784780.00   | 0.36%             |  |  |  | No            |                  1 | On Loan: —       |
| MSA Safety Inc                          | MSA Safety, Inc.                                                                   | CUSIP: 553498106<br>LEI: 529900DVA3258XK11O39 | Long             | EC               | CORP              | US        |     77600 | NS      | $12722520.00  | 1.64%             |  |  |  | No            |                  1 | On Loan: —       |
| MACOM Technology Solutions Holdings Inc | MACOM Technology Solutions Holdings, Inc.                                          | CUSIP: 55405Y100<br>LEI: N/A                  | Long             | EC               | CORP              | US        |     48046 | NS      | $10669575.22  | 1.37%             |  |  |  | No            |                  1 | On Loan: No      |
| Medpace Holdings Inc                    | Medpace Holdings, Inc.                                                             | CUSIP: 58506Q109<br>LEI: 549300H8TYEUVTW14A54 | Long             | EC               | CORP              | US        |     32500 | NS      | $15606175.00  | 2.01%             |  |  |  | No            |                  1 | On Loan: No      |
| Merit Medical Systems Inc               | Merit Medical Systems, Inc.                                                        | CUSIP: 589889104<br>LEI: 549300OYTY138SP2CE83 | Long             | EC               | CORP              | US        |    138000 | NS      | $9512340.00   | 1.22%             |  |  |  | No            |                  1 | On Loan: No      |
| Post Holdings Inc                       | Post Holdings, Inc.                                                                | CUSIP: 737446104<br>LEI: JM1I5YUAURL6DC8N1468 | Long             | EC               | CORP              | US        |    225000 | NS      | $22243500.00  | 2.86%             |  |  |  | No            |                  1 | On Loan: No      |
| Primerica Inc                           | Primerica, Inc.                                                                    | CUSIP: 74164M108<br>LEI: 254900621R686KJR7022 | Long             | EC               | CORP              | US        |     77256 | NS      | $19351082.88  | 2.49%             |  |  |  | No            |                  1 | On Loan: No      |
| RLI Corp                                | RLI Corp.                                                                          | CUSIP: 749607107<br>LEI: 529900AMTJE5ECN9PS55 | Long             | EC               | CORP              | US        |    263800 | NS      | $15047152.00  | 1.93%             |  |  |  | No            |                  1 | On Loan: No      |
| RBC Bearings Inc                        | RBC Bearings, Inc.                                                                 | CUSIP: 75524B104<br>LEI: N/A                  | Long             | EC               | CORP              | US        |     78600 | NS      | $42689232.00  | 5.49%             |  |  |  | No            |                  1 | On Loan: No      |
| Rush Enterprises Inc                    | Rush Enterprises, Inc.                                                             | CUSIP: 781846209<br>LEI: 529900V3XHTN7A6DFT17 | Long             | EC               | CORP              | US        |    372700 | NS      | $24639197.00  | 3.17%             |  |  |  | No            |                  1 | On Loan: No      |
| State Street Global Advisors            | State Street Institutional U.S. Government Money Market Fund, Premier Class, 3.74% | CUSIP: 857492706<br>LEI: 549300BZ5TGIFZUZDZ37 | Long             | STIV             | RF                | US        |  42925555 | NS      | $42925555.43  | 5.52%             |  |  |  | No            |                  1 | On Loan: No      |
| SPX Technologies Inc                    | SPX Technologies, Inc.                                                             | CUSIP: 78473E103<br>LEI: P761FCI0CPOG24I8JE10 | Long             | EC               | CORP              | US        |    145900 | NS      | $29171246.00  | 3.75%             |  |  |  | No            |                  1 | On Loan: No      |
| Selective Insurance Group Inc           | Selective Insurance Group, Inc.                                                    | CUSIP: 816300107<br>LEI: 549300R3WGJWLE40R258 | Long             | EC               | CORP              | US        |    110193 | NS      | $8307450.27   | 1.07%             |  |  |  | No            |                  1 | On Loan: No      |
| Simpson Manufacturing Co Inc            | Simpson Manufacturing Co., Inc.                                                    | CUSIP: 829073105<br>LEI: 529900EJUNNL15LZ8056 | Long             | EC               | CORP              | US        |     46200 | NS      | $7928844.00   | 1.02%             |  |  |  | No            |                  1 | On Loan: —       |
| SiteOne Landscape Supply Inc            | SiteOne Landscape Supply, Inc.                                                     | CUSIP: 82982L103<br>LEI: 5299008LX7SBD4HIAU03 | Long             | EC               | CORP              | US        |     51100 | NS      | $6801921.00   | 0.87%             |  |  |  | No            |                  1 | On Loan: No      |
| Stifel Financial Corp                   | Stifel Financial Corp.                                                             | CUSIP: 860630102<br>LEI: 549300E5F07FE5GHJX84 | Long             | EC               | CORP              | US        |    156633 | NS      | $11578311.36  | 1.49%             |  |  |  | No            |                  1 | On Loan: No      |
| TD SYNNEX Corp                          | TD SYNNEX Corp.                                                                    | CUSIP: 87162W100<br>LEI: 5493004HI6PFLF46NS53 | Long             | EC               | CORP              | US        |     21400 | NS      | $3610394.00   | 0.46%             |  |  |  | No            |                  1 | On Loan: No      |
| Texas Roadhouse Inc                     | Texas Roadhouse, Inc.                                                              | CUSIP: 882681109<br>LEI: 5299002Y1CNRPDGXTQ75 | Long             | EC               | CORP              | US        |     41600 | NS      | $6869824.00   | 0.88%             |  |  |  | No            |                  1 | On Loan: No      |
| TopBuild Corp                           | TopBuild Corp.                                                                     | CUSIP: 89055F103<br>LEI: 5493007YSKHOL4RWII46 | Long             | EC               | CORP              | US        |     37800 | NS      | $13279140.00  | 1.71%             |  |  |  | No            |                  1 | On Loan: —       |
| Watts Water Technologies Inc            | Watts Water Technologies, Inc.                                                     | CUSIP: 942749102<br>LEI: 549300REJOO94ERQN318 | Long             | EC               | CORP              | US        |    128857 | NS      | $37405898.53  | 4.81%             |  |  |  | No            |                  1 | On Loan: No      |
| Wingstop Inc                            | Wingstop, Inc.                                                                     | CUSIP: 974155103<br>LEI: 549300SSH3F8HPIM3Q47 | Long             | EC               | CORP              | US        |     15800 | NS      | $2448526.00   | 0.31%             |  |  |  | No            |                  1 | On Loan: —       |
| Woodward Inc                            | Woodward, Inc.                                                                     | CUSIP: 980745103<br>LEI: YPYKXXTR8TFDH54ZMB45 | Long             | EC               | CORP              | US        |    113600 | NS      | $40659712.00  | 5.23%             |  |  |  | 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        |   8639639 | NS      | $8639639.00   | 1.11%             |  |  |  | No            |                  1 | On Loan: No      |
| Assured Guaranty Ltd                    | Assured Guaranty Ltd.                                                              | CUSIP: 000000000<br>LEI: 549300BBOQUJEPH87M14 | Long             | EC               | CORP              | BM        |     60000 | NS      | $4888800.00   | 0.63%             |  |  |  | No            |                  1 | On Loan: No      |
| Fabrinet                                | Fabrinet                                                                           | CUSIP: 000000000<br>LEI: 5493004TETZ6IYF7CV44 | Long             | EC               | CORP              | KY        |     44700 | NS      | $23311944.00  | 3.00%             |  |  |  | No            |                  1 | On Loan: —       |

### Signature

**Date Signed:** 2026-04-22

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

**Signature:** Jim Gallo

**Name of Signer:** Jim Gallo

**Title:** Treasurer