# EDGAR Filing Document

**Accession Number:** 0000895429
**File Stem:** 0001410368-25-021586
**Filing Date:** 2025-11
**Character Count:** 43145
**Document Hash:** 4a1029166fe31ab5a4e93e26db6caf17
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001410368-25-021586.hdr.sgml**: 20251112

**ACCESSION NUMBER**: 0001410368-25-021586

**CONFORMED SUBMISSION TYPE**: NPORT-P

**PUBLIC DOCUMENT COUNT**: 2

**CONFORMED PERIOD OF REPORT**: 20250930

**FILED AS OF DATE**: 20251112

**DATE AS OF CHANGE**: 20251112

**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:** 251469591

**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)

September 30, 2025

------

&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 96.3%** | **COMMON STOCKS 96.3%** | **COMMON STOCKS 96.3%** |
| **CONSUMER DISCRETIONARY 7.8%** | **CONSUMER DISCRETIONARY 7.8%** | **CONSUMER DISCRETIONARY 7.8%** |
|  | **APPAREL 0.4%** | **APPAREL 0.4%** |
| 39121 | Crocs, Inc.<sup>(1)(2)</sup>  | &nbsp;&nbsp;&nbsp; $3268559 |
|  | **ENGINEERING & CONSTRUCTION 1.7%** | **ENGINEERING & CONSTRUCTION 1.7%** |
| 36400 | TopBuild Corp.<sup>(1)(2)</sup>  | &nbsp;&nbsp;&nbsp; 14227304 |
|  | **ENTERTAINMENT 1.2%** | **ENTERTAINMENT 1.2%** |
| 102272 | Churchill Downs, Inc.  | &nbsp;&nbsp;&nbsp; 9921407 |
|  | **HOME BUILDERS 1.5%** | **HOME BUILDERS 1.5%** |
| 21900 | Cavco Industries, Inc.<sup>(1)</sup>  | &nbsp;&nbsp;&nbsp; 12717987 |
|  | **RETAIL 3.0%** | **RETAIL 3.0%** |
| 28015 | Group 1 Automotive, Inc.  | &nbsp;&nbsp;&nbsp; 12256843 |
| 41600 | Texas Roadhouse, Inc.  | &nbsp;&nbsp;&nbsp; 6911840 |
| 21800 | Wingstop, Inc.<sup>(2)</sup>  | &nbsp;&nbsp;&nbsp; 5486624 |
|  |  | &nbsp;&nbsp; **24655307** |
|  |  | &nbsp;&nbsp; **64790564** |
| **CONSUMER STAPLES 3.4%** | **CONSUMER STAPLES 3.4%** | **CONSUMER STAPLES 3.4%** |
|  | **FOOD 3.4%** | **FOOD 3.4%** |
| 39600 | J & J Snack Foods Corp.<sup>(2)</sup>  | &nbsp;&nbsp;&nbsp; 3805164 |
| 225000 | Post Holdings, Inc.<sup>(1)</sup>  | &nbsp;&nbsp;&nbsp; 24183000 |
|  |  | &nbsp;&nbsp; **27988164** |
| **FINANCIALS 8.0%** | **FINANCIALS 8.0%** | **FINANCIALS 8.0%** |
|  | **BANKS 1.2%** | **BANKS 1.2%** |
| 206496 | First Financial Bankshares, Inc.  | &nbsp;&nbsp;&nbsp; 6948590 |
| 38900 | Walker & Dunlop, Inc.  | &nbsp;&nbsp;&nbsp; 3252818 |
|  |  | &nbsp;&nbsp; **10201408** |
|  | **DIVERSIFIED FINANCIALS 1.4%** | **DIVERSIFIED FINANCIALS 1.4%** |
| 104422 | Stifel Financial Corp.  | &nbsp;&nbsp;&nbsp; 11848764 |
|  | **INSURANCE 5.4%** | **INSURANCE 5.4%** |
| 60000 | Assured Guaranty Ltd.  | &nbsp;&nbsp;&nbsp; 5079000 |
| 47400 | Primerica, Inc.  | &nbsp;&nbsp;&nbsp; 13157766 |
| 263800 | RLI Corp.  | &nbsp;&nbsp;&nbsp; 17205036 |
| 110193 | Selective Insurance Group, Inc.  | &nbsp;&nbsp;&nbsp; 8933347 |
|  |  | &nbsp;&nbsp; **44375149** |
|  |  | &nbsp;&nbsp; **66425321** |
| **HEALTHCARE 7.9%** | **HEALTHCARE 7.9%** | **HEALTHCARE 7.9%** |
|  | **HEALTHCARE PRODUCTS 1.6%** | **HEALTHCARE PRODUCTS 1.6%** |
| 158000 | Merit Medical Systems, Inc.<sup>(1)</sup>  | &nbsp;&nbsp;&nbsp; 13150340 |
|  | **HEALTHCARE SERVICES 6.3%** | **HEALTHCARE SERVICES 6.3%** |
| 19000 | Chemed Corp.  | &nbsp;&nbsp;&nbsp; 8507060 |
| 159100 | Ensign Group, Inc.<sup>(2)</sup>  | &nbsp;&nbsp;&nbsp; 27487707 |
| 32500 | Medpace Holdings, Inc.<sup>(1)</sup>  | &nbsp;&nbsp;&nbsp; 16710200 |
|  |  | &nbsp;&nbsp; **52704967** |
|  |  | &nbsp;&nbsp; **65855307** |
| **INDUSTRIALS 51.0%** | **INDUSTRIALS 51.0%** | **INDUSTRIALS 51.0%** |
|  | **BUILDING MATERIALS 5.3%** | **BUILDING MATERIALS 5.3%** |
| 208500 | AAON, Inc.<sup>(2)</sup>  | &nbsp;&nbsp;&nbsp; 19482240 |
| 6000 | Lennox International, Inc.  | &nbsp;&nbsp;&nbsp; 3176160 |
| 33000 | Simpson Manufacturing Co., Inc.  | &nbsp;&nbsp;&nbsp; 5526180 |
| 72000 | SPX Technologies, Inc.<sup>(1)</sup>  | &nbsp;&nbsp;&nbsp; 13448160 |
| 48000 | Trex Co., Inc.<sup>(1)(2)</sup>  | &nbsp;&nbsp;&nbsp; 2480160 |
|  |  | &nbsp;&nbsp; **44112900** |

---

---

| | | |
|:---|:---|:---|
| **Shares** |  | **Value** |
| **COMMON STOCKS 96.3% (continued)** | **COMMON STOCKS 96.3% (continued)** | **COMMON STOCKS 96.3% (continued)** |
| **INDUSTRIALS 51.0% (continued)** | **INDUSTRIALS 51.0% (continued)** | **INDUSTRIALS 51.0% (continued)** |
|  | **COMMERCIAL SERVICES 0.5%** | **COMMERCIAL SERVICES 0.5%** |
| 63300 | TriNet Group, Inc.<sup>(2)</sup>  | &nbsp;&nbsp;&nbsp; $4234137 |
|  | **COMPUTERS 9.0%** | **COMPUTERS 9.0%** |
| 70100 | CACI International, Inc. Class A<sup>(1)(2)</sup>  | &nbsp;&nbsp;&nbsp; 34964478 |
| 584065 | ExlService Holdings, Inc.<sup>(1)</sup>  | &nbsp;&nbsp;&nbsp; 25716382 |
| 180000 | Genpact Ltd.  | &nbsp;&nbsp;&nbsp; 7540200 |
| 59600 | Science Applications International Corp.  | &nbsp;&nbsp;&nbsp; 5922452 |
|  |  | &nbsp;&nbsp; **74143512** |
|  | **DISTRIBUTION/WHOLESALE 2.6%** | **DISTRIBUTION/WHOLESALE 2.6%** |
| 276100 | Rush Enterprises, Inc. Class A  | &nbsp;&nbsp;&nbsp; 14763067 |
| 51100 | SiteOne Landscape Supply, Inc.<sup>(1)</sup>  | &nbsp;&nbsp;&nbsp; 6581680 |
|  |  | &nbsp;&nbsp; **21344747** |
|  | **ELECTRICAL EQUIPMENT 1.5%** | **ELECTRICAL EQUIPMENT 1.5%** |
| 37000 | Acuity, Inc.  | &nbsp;&nbsp;&nbsp; 12742430 |
|  | **ELECTRONICS 3.5%** | **ELECTRONICS 3.5%** |
| 113600 | Woodward, Inc.  | &nbsp;&nbsp;&nbsp; 28707856 |
|  | **ENGINEERING & CONSTRUCTION 7.6%** | **ENGINEERING & CONSTRUCTION 7.6%** |
| 47200 | Comfort Systems USA, Inc.  | &nbsp;&nbsp;&nbsp; 38948496 |
| 19600 | EMCOR Group, Inc.  | &nbsp;&nbsp;&nbsp; 12730984 |
| 162600 | Exponent, Inc.  | &nbsp;&nbsp;&nbsp; 11297448 |
|  |  | &nbsp;&nbsp; **62976928** |
|  | **HAND/MACHINE TOOLS 2.1%** | **HAND/MACHINE TOOLS 2.1%** |
| 44800 | Franklin Electric Co., Inc.  | &nbsp;&nbsp;&nbsp; 4264960 |
| 77600 | MSA Safety, Inc.<sup>(2)</sup>  | &nbsp;&nbsp;&nbsp; 13352632 |
|  |  | &nbsp;&nbsp; **17617592** |
|  | **MACHINERY - DIVERSIFIED 7.8%** | **MACHINERY - DIVERSIFIED 7.8%** |
| 100100 | Applied Industrial Technologies, Inc.  | &nbsp;&nbsp;&nbsp; 26131105 |
| 35800 | Kadant, Inc.<sup>(2)</sup>  | &nbsp;&nbsp;&nbsp; 10653364 |
| 99047 | Watts Water Technologies, Inc. Class A  | &nbsp;&nbsp;&nbsp; 27661846 |
|  |  | &nbsp;&nbsp; **64446315** |
|  | **METAL FABRICATE/HARDWARE 3.7%** | **METAL FABRICATE/HARDWARE 3.7%** |
| 78600 | RBC Bearings, Inc.<sup>(1)</sup>  | &nbsp;&nbsp;&nbsp; 30676794 |
|  | **MISCELLANEOUS MANUFACTURERS 4.9%** | **MISCELLANEOUS MANUFACTURERS 4.9%** |
| 19400 | Carlisle Cos., Inc.<sup>(2)</sup>  | &nbsp;&nbsp;&nbsp; 6381824 |
| 13200 | Enpro, Inc.<sup>(2)</sup>  | &nbsp;&nbsp;&nbsp; 2983200 |
| 261803 | Federal Signal Corp.  | &nbsp;&nbsp;&nbsp; 31151939 |
|  |  | &nbsp;&nbsp; **40516963** |
|  | **TRANSPORTATION 0.5%** | **TRANSPORTATION 0.5%** |
| 33800 | Landstar System, Inc.  | &nbsp;&nbsp;&nbsp; 4142528 |
|  | **TRUCKING & LEASING 2.0%** | **TRUCKING & LEASING 2.0%** |
| 95300 | GATX Corp.  | &nbsp;&nbsp;&nbsp; 16658440 |
|  |  | &nbsp;&nbsp; **422321142** |
| **INFORMATION TECHNOLOGY 13.3%** | **INFORMATION TECHNOLOGY 13.3%** | **INFORMATION TECHNOLOGY 13.3%** |
|  | **COMPUTERS 1.6%** | **COMPUTERS 1.6%** |
| 75300 | Crane NXT Co.<sup>(2)</sup>  | &nbsp;&nbsp;&nbsp; 5050371 |
| 49860 | Insight Enterprises, Inc.<sup>(1)(2)</sup>  | &nbsp;&nbsp;&nbsp; 5654623 |
| 21700 | Qualys, Inc.<sup>(1)</sup>  | &nbsp;&nbsp;&nbsp; 2871561 |
|  |  | &nbsp;&nbsp; **13576555** |
|  | **ELECTRICAL EQUIPMENT 0.1%** | **ELECTRICAL EQUIPMENT 0.1%** |
| 3000 | Littelfuse, Inc.  | &nbsp;&nbsp;&nbsp; 777030 |

---

*See Supplementary Notes to Financial Statements.*

------

Schedule of Investments (unaudited) (continued)

------

---

| | | |
|:---|:---|:---|
| **Shares** |  | **Value** |
| **COMMON STOCKS 96.3% (continued)** | **COMMON STOCKS 96.3% (continued)** | **COMMON STOCKS 96.3% (continued)** |
| **INFORMATION TECHNOLOGY 13.3% (continued)** | **INFORMATION TECHNOLOGY 13.3% (continued)** | **INFORMATION TECHNOLOGY 13.3% (continued)** |
|  | **ELECTRONICS 2.4%** | **ELECTRONICS 2.4%** |
| 91200 | Badger Meter, Inc.  | &nbsp;&nbsp;&nbsp; $16286496 |
| 21400 | TD SYNNEX Corp.  | &nbsp;&nbsp;&nbsp; 3504250 |
|  |  | &nbsp;&nbsp; **19790746** |
|  | **INTERNET 1.2%** | **INTERNET 1.2%** |
| 139000 | ePlus, Inc.  | &nbsp;&nbsp;&nbsp; 9870390 |
|  | **MISCELLANEOUS MANUFACTURERS 3.2%** | **MISCELLANEOUS MANUFACTURERS 3.2%** |
| 71700 | Fabrinet<sup>(1)(2)</sup>  | &nbsp;&nbsp;&nbsp; 26143254 |
|  | **SEMICONDUCTORS 1.3%** | **SEMICONDUCTORS 1.3%** |
| 87046 | &nbsp;&nbsp;&nbsp; MACOM Technology Solutions Holdings, <br> Inc.<sup>(1)</sup> <br>| &nbsp;&nbsp;&nbsp; 10836357 |
|  | **SOFTWARE 3.5%** | **SOFTWARE 3.5%** |
| 141800 | ACI Worldwide, Inc.<sup>(1)</sup>  | &nbsp;&nbsp;&nbsp; 7482786 |
| 55449 | Appfolio, Inc. Class A<sup>(1)</sup>  | &nbsp;&nbsp;&nbsp; 15285071 |
| 57600 | SPS Commerce, Inc.<sup>(1)</sup>  | &nbsp;&nbsp;&nbsp; 5998464 |
|  |  | &nbsp;&nbsp; **28766321** |
|  |  | &nbsp;&nbsp; **109760653** |
| **MATERIALS 4.4%** | **MATERIALS 4.4%** | **MATERIALS 4.4%** |
|  | **CHEMICALS 0.7%** | **CHEMICALS 0.7%** |
| 36100 | Balchem Corp.  | &nbsp;&nbsp;&nbsp; 5417166 |
|  | **IRON/STEEL 1.5%** | **IRON/STEEL 1.5%** |
| 49000 | Carpenter Technology Corp.  | &nbsp;&nbsp;&nbsp; 12031460 |
|  | **PACKAGING & CONTAINERS 2.2%** | **PACKAGING & CONTAINERS 2.2%** |
| 69300 | AptarGroup, Inc.  | &nbsp;&nbsp;&nbsp; 9262638 |
| 217600 | Silgan Holdings, Inc.<sup>(2)</sup>  | &nbsp;&nbsp;&nbsp; 9358976 |
|  |  | &nbsp;&nbsp; **18621614** |
|  |  | &nbsp;&nbsp; **36070240** |
| **UTILITIES 0.5%** | **UTILITIES 0.5%** | **UTILITIES 0.5%** |
|  | **WATER 0.5%** | **WATER 0.5%** |
| 59900 | American States Water Co.  | &nbsp;&nbsp;&nbsp; 4391868 |
| **TOTAL COMMON STOCKS** <br>**(Cost $475,247,344)** | **TOTAL COMMON STOCKS** <br>**(Cost $475,247,344)** | &nbsp;&nbsp; **797603259** |
| **SHORT-TERM INVESTMENTS 5.3%** | **SHORT-TERM INVESTMENTS 5.3%** | **SHORT-TERM INVESTMENTS 5.3%** |
|  | **MONEY MARKET FUNDS 5.3%** | **MONEY MARKET FUNDS 5.3%** |
| 29756434 | &nbsp;&nbsp;&nbsp; State Street Institutional U.S. Government <br> Money Market Fund, Premier Class, <br> 4.09%<sup>(3)</sup> <br>| &nbsp;&nbsp;&nbsp; 29756434 |
| 14274900 | &nbsp;&nbsp;&nbsp; State Street Navigator Securities Lending <br> Government Money Market Portfolio<sup>(4)</sup> <br>| &nbsp;&nbsp;&nbsp; 14274900 |
|  |  | &nbsp;&nbsp; **44031334** |
| **TOTAL SHORT-TERM INVESTMENTS** <br>**(Cost $44,031,334)** | **TOTAL SHORT-TERM INVESTMENTS** <br>**(Cost $44,031,334)** | &nbsp;&nbsp; **44031334** |
| **TOTAL INVESTMENTS IN SECURITIES 101.6%** <br>**(Cost $519,278,678)** | **TOTAL INVESTMENTS IN SECURITIES 101.6%** <br>**(Cost $519,278,678)** | &nbsp;&nbsp; **$841634593** |
| **EXCESS OF LIABILITIES OVER CASH AND OTHER ASSETS** <br> **(1.6)%** | **EXCESS OF LIABILITIES OVER CASH AND OTHER ASSETS** <br> **(1.6)%** | &nbsp;&nbsp; **(13297928)**<br>|
| **NET ASSETS**<sup>(5)</sup> **100.0%** | **NET ASSETS**<sup>(5)</sup> **100.0%** | &nbsp;&nbsp; **$828336665** |

---

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

&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* *September 30, 2025, the market value of the securities* *on loan was $111,356,611.* 

&nbsp;&nbsp;&nbsp;&nbsp;*(3)* *Rate reflects 7 day yield as of September 30, 2025.* 

&nbsp;&nbsp;&nbsp;&nbsp;*(4)* *Securities with an aggregate market value of* *$111,356,611 were out on loan in exchange for* *$14,274,900 of cash collateral as of September 30, 2025.* *The collateral was invested in a cash collateral* *reinvestment vehicle.* 

&nbsp;&nbsp;&nbsp;&nbsp;*(5)* *For federal income tax purposes, the aggregate cost was* *$519,278,678, aggregate gross unrealized appreciation* *was $335,271,516, aggregate gross unrealized* *depreciation was $12,915,601 and the net unrealized* *appreciation was $322,355,915.* 

*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:** 2025-12-31

- **b. Date as of which information is reported:** 2025-09-30

**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:** $843121159.27

**Total Liabilities:** $15060022.41

**Net Assets:** $828061136.86

**Monthly Return Information**

| Class               | Month 1 Return (%)   | Month 2 Return (%)   | Month 3 Return (%)   |
|:---|:---|:---|:---|
| Class ID C000162155 | 1.95%                | 2.37%                | -0.40%               |
| Class ID C000020634 | 1.93%                | 2.34%                | -0.40%               |

**Monthly Gains & Losses**

| Period   | Net Realized Gain/Loss   | Net Unrealized Appreciation/Depreciation   |
|:---|:---|:---|
| Month 1  | $840867.42               | $14441369.73                               |
| Month 2  | $1546669.20              | $17562684.78                               |
| Month 3  | $6691216.24              | $-9816108.53                               |

### 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   |
|:---|:---|:---|:---|:---|:---|:---|---:|:---|:---|:---|:---|:---|:---|:---|---:|:---|
| Carpenter Technology Corp               | Carpenter Technology Corp.                                                         | CUSIP: 144285103<br>LEI: DX6I6ZD3X5WNNCDJKP85 | Long             | EC               | CORP              | US        |     49000 | NS      | $12031460.00  | 1.45%             |  |  |  | No            |                  1 | On Loan: No      |
| Stifel Financial Corp                   | Stifel Financial Corp.                                                             | CUSIP: 860630102<br>LEI: 549300E5F07FE5GHJX84 | Long             | EC               | CORP              | US        |    104422 | NS      | $11848764.34  | 1.43%             |  |  |  | No            |                  1 | On Loan: No      |
| Trex Co Inc                             | Trex Co., Inc.                                                                     | CUSIP: 89531P105<br>LEI: N/A                  | Long             | EC               | CORP              | US        |     64000 | NS      | $3306880.00   | 0.40%             |  |  |  | No            |                  1 | On Loan: —       |
| RBC Bearings Inc                        | RBC Bearings, Inc.                                                                 | CUSIP: 75524B104<br>LEI: N/A                  | Long             | EC               | CORP              | US        |     78600 | NS      | $30676794.00  | 3.70%             |  |  |  | No            |                  1 | On Loan: No      |
| Enpro Inc                               | Enpro, Inc.                                                                        | CUSIP: 29355X107<br>LEI: 549300Y5CFT2LKCFDN54 | Long             | EC               | CORP              | US        |     13200 | NS      | $2983200.00   | 0.36%             |  |  |  | No            |                  1 | On Loan: —       |
| Walker & Dunlop Inc                     | Walker & Dunlop, Inc.                                                              | CUSIP: 93148P102<br>LEI: N/A                  | Long             | EC               | CORP              | US        |     38900 | NS      | $3252818.00   | 0.39%             |  |  |  | No            |                  1 | On Loan: No      |
| SiteOne Landscape Supply Inc            | SiteOne Landscape Supply, Inc.                                                     | CUSIP: 82982L103<br>LEI: 5299008LX7SBD4HIAU03 | Long             | EC               | CORP              | US        |     51100 | NS      | $6581680.00   | 0.79%             |  |  |  | No            |                  1 | On Loan: No      |
| MACOM Technology Solutions Holdings Inc | MACOM Technology Solutions Holdings, Inc.                                          | CUSIP: 55405Y100<br>LEI: N/A                  | Long             | EC               | CORP              | US        |     87046 | NS      | $10836356.54  | 1.31%             |  |  |  | No            |                  1 | On Loan: No      |
| Primerica Inc                           | Primerica, Inc.                                                                    | CUSIP: 74164M108<br>LEI: 254900621R686KJR7022 | Long             | EC               | CORP              | US        |     47400 | NS      | $13157766.00  | 1.59%             |  |  |  | No            |                  1 | On Loan: No      |
| ExlService Holdings Inc                 | ExlService Holdings, Inc.                                                          | CUSIP: 302081104<br>LEI: 81E3DTNF6OSH489ZOV15 | Long             | EC               | CORP              | US        |    584065 | NS      | $25716381.95  | 3.11%             |  |  |  | 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        |  14274900 | NS      | $14274900.25  | 1.72%             |  |  |  | No            |                  1 | On Loan: No      |
| Merit Medical Systems Inc               | Merit Medical Systems, Inc.                                                        | CUSIP: 589889104<br>LEI: 549300OYTY138SP2CE83 | Long             | EC               | CORP              | US        |    158000 | NS      | $13150340.00  | 1.59%             |  |  |  | No            |                  1 | On Loan: No      |
| Franklin Electric Co Inc                | Franklin Electric Co., Inc.                                                        | CUSIP: 353514102<br>LEI: RR6AURIKMXUE4Q24G284 | Long             | EC               | CORP              | US        |     44800 | NS      | $4264960.00   | 0.52%             |  |  |  | No            |                  1 | On Loan: No      |
| Applied Industrial Technologies Inc     | Applied Industrial Technologies, Inc.                                              | CUSIP: 03820C105<br>LEI: 549300NU173IJRC6PO38 | Long             | EC               | CORP              | US        |    100100 | NS      | $26131105.00  | 3.16%             |  |  |  | No            |                  1 | On Loan: No      |
| Balchem Corp                            | Balchem Corp.                                                                      | CUSIP: 057665200<br>LEI: 549300VR70OPMHUI3557 | Long             | EC               | CORP              | US        |     36100 | NS      | $5417166.00   | 0.65%             |  |  |  | No            |                  1 | On Loan: No      |
| TD SYNNEX Corp                          | TD SYNNEX Corp.                                                                    | CUSIP: 87162W100<br>LEI: 5493004HI6PFLF46NS53 | Long             | EC               | CORP              | US        |     21400 | NS      | $3504250.00   | 0.42%             |  |  |  | No            |                  1 | On Loan: No      |
| Exponent Inc                            | Exponent, Inc.                                                                     | CUSIP: 30214U102<br>LEI: 529900NY3F5Q2NWPUZ42 | Long             | EC               | CORP              | US        |    162600 | NS      | $11297448.00  | 1.36%             |  |  |  | No            |                  1 | On Loan: No      |
| Qualys Inc                              | Qualys, Inc.                                                                       | CUSIP: 74758T303<br>LEI: 549300EMBXYOW9W1XA17 | Long             | EC               | CORP              | US        |     21700 | NS      | $2871561.00   | 0.35%             |  |  |  | No            |                  1 | On Loan: No      |
| Churchill Downs Inc                     | Churchill Downs, Inc.                                                              | CUSIP: 171484108<br>LEI: 529900FODTBQC8MIS994 | Long             | EC               | CORP              | US        |    102272 | NS      | $9921406.72   | 1.20%             |  |  |  | No            |                  1 | On Loan: No      |
| Appfolio Inc                            | Appfolio, Inc.                                                                     | CUSIP: 03783C100<br>LEI: 529900OOUUGT6JFC0S15 | Long             | EC               | CORP              | US        |     55449 | NS      | $15285071.34  | 1.85%             |  |  |  | No            |                  1 | On Loan: No      |
| Group 1 Automotive Inc                  | Group 1 Automotive, Inc.                                                           | CUSIP: 398905109<br>LEI: 549300US8QAZJLWYAF63 | Long             | EC               | CORP              | US        |     28015 | NS      | $12256842.65  | 1.48%             |  |  |  | No            |                  1 | On Loan: No      |
| First Financial Bankshares Inc          | First Financial Bankshares, Inc.                                                   | CUSIP: 32020R109<br>LEI: 549300XN3GTGOENGNV49 | Long             | EC               | CORP              | US        |    206496 | NS      | $6948590.40   | 0.84%             |  |  |  | No            |                  1 | On Loan: No      |
| Kadant Inc                              | Kadant, Inc.                                                                       | CUSIP: 48282T104<br>LEI: 549300K06LNJYBMPYP15 | Long             | EC               | CORP              | US        |     35800 | NS      | $10653364.00  | 1.29%             |  |  |  | No            |                  1 | On Loan: —       |
| Woodward Inc                            | Woodward, Inc.                                                                     | CUSIP: 980745103<br>LEI: YPYKXXTR8TFDH54ZMB45 | Long             | EC               | CORP              | US        |    113600 | NS      | $28707856.00  | 3.47%             |  |  |  | No            |                  1 | On Loan: No      |
| Comfort Systems USA Inc                 | Comfort Systems USA, Inc.                                                          | CUSIP: 199908104<br>LEI: 5299009DT1ZA5HTU6R38 | Long             | EC               | CORP              | US        |     47200 | NS      | $38948496.00  | 4.70%             |  |  |  | No            |                  1 | On Loan: No      |
| Watts Water Technologies Inc            | Watts Water Technologies, Inc.                                                     | CUSIP: 942749102<br>LEI: 549300REJOO94ERQN318 | Long             | EC               | CORP              | US        |     99047 | NS      | $27661846.16  | 3.34%             |  |  |  | No            |                  1 | On Loan: No      |
| American States Water Co                | American States Water Co.                                                          | CUSIP: 029899101<br>LEI: 529900L26LIS2V8PWM23 | Long             | EC               | CORP              | US        |     59900 | NS      | $4391868.00   | 0.53%             |  |  |  | No            |                  1 | On Loan: No      |
| Wingstop Inc                            | Wingstop, Inc.                                                                     | CUSIP: 974155103<br>LEI: 549300SSH3F8HPIM3Q47 | Long             | EC               | CORP              | US        |     21800 | NS      | $5486624.00   | 0.66%             |  |  |  | No            |                  1 | On Loan: —       |
| Cavco Industries Inc                    | Cavco Industries, Inc.                                                             | CUSIP: 149568107<br>LEI: N/A                  | Long             | EC               | CORP              | US        |     21900 | NS      | $12717987.00  | 1.54%             |  |  |  | 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        |  29756434 | NS      | $29756433.68  | 3.59%             |  |  |  | No            |                  1 | On Loan: No      |
| EMCOR Group Inc                         | EMCOR Group, Inc.                                                                  | CUSIP: 29084Q100<br>LEI: 529900X0SQJB2J7YDU43 | Long             | EC               | CORP              | US        |     19600 | NS      | $12730984.00  | 1.54%             |  |  |  | No            |                  1 | On Loan: No      |
| Simpson Manufacturing Co Inc            | Simpson Manufacturing Co., Inc.                                                    | CUSIP: 829073105<br>LEI: 529900EJUNNL15LZ8056 | Long             | EC               | CORP              | US        |     33000 | NS      | $5526180.00   | 0.67%             |  |  |  | No            |                  1 | On Loan: No      |
| Selective Insurance Group Inc           | Selective Insurance Group, Inc.                                                    | CUSIP: 816300107<br>LEI: 549300R3WGJWLE40R258 | Long             | EC               | CORP              | US        |    110193 | NS      | $8933346.51   | 1.08%             |  |  |  | No            |                  1 | On Loan: No      |
| Crane NXT Co                            | Crane NXT Co.                                                                      | CUSIP: 224441105<br>LEI: 549300EXNPSXEWUD3N21 | Long             | EC               | CORP              | US        |     75300 | NS      | $5050371.00   | 0.61%             |  |  |  | No            |                  1 | On Loan: —       |
| Assured Guaranty Ltd                    | Assured Guaranty Ltd.                                                              | CUSIP: 000000000<br>LEI: 549300BBOQUJEPH87M14 | Long             | EC               | CORP              | BM        |     60000 | NS      | $5079000.00   | 0.61%             |  |  |  | No            |                  1 | On Loan: No      |
| ePlus Inc                               | ePlus, Inc.                                                                        | CUSIP: 294268107<br>LEI: 529900FFY8AAFJ21NE91 | Long             | EC               | CORP              | US        |    139000 | NS      | $9870390.00   | 1.19%             |  |  |  | No            |                  1 | On Loan: No      |
| Post Holdings Inc                       | Post Holdings, Inc.                                                                | CUSIP: 737446104<br>LEI: JM1I5YUAURL6DC8N1468 | Long             | EC               | CORP              | US        |    225000 | NS      | $24183000.00  | 2.92%             |  |  |  | No            |                  1 | On Loan: No      |
| Carlisle Cos Inc                        | Carlisle Cos., Inc.                                                                | CUSIP: 142339100<br>LEI: XR64VGX1ZPX6G7ZN7Z11 | Long             | EC               | CORP              | US        |     19400 | NS      | $6381824.00   | 0.77%             |  |  |  | No            |                  1 | On Loan: —       |
| GATX Corp                               | GATX Corp.                                                                         | CUSIP: 361448103<br>LEI: 549300IHYHCQP2PIR591 | Long             | EC               | CORP              | US        |     95300 | NS      | $16658440.00  | 2.01%             |  |  |  | No            |                  1 | On Loan: No      |
| RLI Corp                                | RLI Corp.                                                                          | CUSIP: 749607107<br>LEI: 529900AMTJE5ECN9PS55 | Long             | EC               | CORP              | US        |    263800 | NS      | $17205036.00  | 2.08%             |  |  |  | No            |                  1 | On Loan: No      |
| Texas Roadhouse Inc                     | Texas Roadhouse, Inc.                                                              | CUSIP: 882681109<br>LEI: 5299002Y1CNRPDGXTQ75 | Long             | EC               | CORP              | US        |     41600 | NS      | $6911840.00   | 0.83%             |  |  |  | No            |                  1 | On Loan: No      |
| SPX Technologies Inc                    | SPX Technologies, Inc.                                                             | CUSIP: 78473E103<br>LEI: P761FCI0CPOG24I8JE10 | Long             | EC               | CORP              | US        |     72000 | NS      | $13448160.00  | 1.62%             |  |  |  | No            |                  1 | On Loan: No      |
| Badger Meter Inc                        | Badger Meter, Inc.                                                                 | CUSIP: 056525108<br>LEI: 5493002JENE20OGTUG20 | Long             | EC               | CORP              | US        |     91200 | NS      | $16286496.00  | 1.97%             |  |  |  | No            |                  1 | On Loan: No      |
| MSA Safety Inc                          | MSA Safety, Inc.                                                                   | CUSIP: 553498106<br>LEI: 529900DVA3258XK11O39 | Long             | EC               | CORP              | US        |     77600 | NS      | $13352632.00  | 1.61%             |  |  |  | No            |                  1 | On Loan: —       |
| Medpace Holdings Inc                    | Medpace Holdings, Inc.                                                             | CUSIP: 58506Q109<br>LEI: 549300H8TYEUVTW14A54 | Long             | EC               | CORP              | US        |     32500 | NS      | $16710200.00  | 2.02%             |  |  |  | No            |                  1 | On Loan: No      |
| Crocs Inc                               | Crocs, Inc.                                                                        | CUSIP: 227046109<br>LEI: 549300B0J6YCXD63OG72 | Long             | EC               | CORP              | US        |     39121 | NS      | $3268559.55   | 0.39%             |  |  |  | No            |                  1 | On Loan: —       |
| Silgan Holdings Inc                     | Silgan Holdings, Inc.                                                              | CUSIP: 827048109<br>LEI: KAF673KJXD92C8KSLU49 | Long             | EC               | CORP              | US        |    217600 | NS      | $9358976.00   | 1.13%             |  |  |  | No            |                  1 | On Loan: —       |
| Rush Enterprises Inc                    | Rush Enterprises, Inc.                                                             | CUSIP: 781846209<br>LEI: 529900V3XHTN7A6DFT17 | Long             | EC               | CORP              | US        |    276100 | NS      | $14763067.00  | 1.78%             |  |  |  | No            |                  1 | On Loan: No      |
| AptarGroup Inc                          | AptarGroup, Inc.                                                                   | CUSIP: 038336103<br>LEI: VNPEQDQFAA7IY1T2PX43 | Long             | EC               | CORP              | US        |     69300 | NS      | $9262638.00   | 1.12%             |  |  |  | No            |                  1 | On Loan: No      |
| Ensign Group Inc/The                    | Ensign Group, Inc.                                                                 | CUSIP: 29358P101<br>LEI: 5493003K4HEEA8Q0BC72 | Long             | EC               | CORP              | US        |    159100 | NS      | $27487707.00  | 3.32%             |  |  |  | No            |                  1 | On Loan: —       |
| Littelfuse Inc                          | Littelfuse, Inc.                                                                   | CUSIP: 537008104<br>LEI: 549300MY7HLQFYTPCX75 | Long             | EC               | CORP              | US        |      3000 | NS      | $777030.00    | 0.09%             |  |  |  | No            |                  1 | On Loan: No      |
| Acuity Inc                              | Acuity, Inc.                                                                       | CUSIP: 00508Y102<br>LEI: N/A                  | Long             | EC               | CORP              | US        |     37000 | NS      | $12742430.00  | 1.54%             |  |  |  | No            |                  1 | On Loan: No      |
| Fabrinet                                | Fabrinet                                                                           | CUSIP: 000000000<br>LEI: 5493004TETZ6IYF7CV44 | Long             | EC               | CORP              | KY        |     71700 | NS      | $26143254.00  | 3.16%             |  |  |  | No            |                  1 | On Loan: —       |
| Insight Enterprises Inc                 | Insight Enterprises, Inc.                                                          | CUSIP: 45765U103<br>LEI: 529900S8991TYW6YP792 | Long             | EC               | CORP              | US        |     49860 | NS      | $5654622.60   | 0.68%             |  |  |  | No            |                  1 | On Loan: —       |
| Chemed Corp                             | Chemed Corp.                                                                       | CUSIP: 16359R103<br>LEI: 54930020031IDJT2IM79 | Long             | EC               | CORP              | US        |     19000 | NS      | $8507060.00   | 1.03%             |  |  |  | No            |                  1 | On Loan: No      |
| Landstar System Inc                     | Landstar System, Inc.                                                              | CUSIP: 515098101<br>LEI: 254900CUQXQRL09MEI52 | Long             | EC               | CORP              | US        |     33800 | NS      | $4142528.00   | 0.50%             |  |  |  | No            |                  1 | On Loan: No      |
| J & J Snack Foods Corp                  | J&J Snack Foods Corp.                                                              | CUSIP: 466032109<br>LEI: 894500IGP1Y2ZQFQMJ83 | Long             | EC               | CORP              | US        |     39600 | NS      | $3805164.00   | 0.46%             |  |  |  | No            |                  1 | On Loan: —       |
| ACI Worldwide Inc                       | ACI Worldwide, Inc.                                                                | CUSIP: 004498101<br>LEI: 5493003BPVMZUJ6F5C02 | Long             | EC               | CORP              | US        |    141800 | NS      | $7482786.00   | 0.90%             |  |  |  | No            |                  1 | On Loan: No      |
| Science Applications International Corp | Science Applications International Corp.                                           | CUSIP: 808625107<br>LEI: 549300LZPNZIXQGZPZ48 | Long             | EC               | CORP              | US        |     59600 | NS      | $5922452.00   | 0.72%             |  |  |  | No            |                  1 | On Loan: No      |
| CACI International Inc                  | CACI International, Inc.                                                           | CUSIP: 127190304<br>LEI: SYRPI2D1O9WRTS2WX210 | Long             | EC               | CORP              | US        |     70100 | NS      | $34964478.00  | 4.22%             |  |  |  | No            |                  1 | On Loan: —       |
| Lennox International Inc                | Lennox International, Inc.                                                         | CUSIP: 526107107<br>LEI: S7DWAC87RDMPBF77GJ92 | Long             | EC               | CORP              | US        |      6000 | NS      | $3176160.00   | 0.38%             |  |  |  | No            |                  1 | On Loan: No      |
| TriNet Group Inc                        | TriNet Group, Inc.                                                                 | CUSIP: 896288107<br>LEI: 5299003FJVBETSFKE990 | Long             | EC               | CORP              | US        |     63300 | NS      | $4234137.00   | 0.51%             |  |  |  | No            |                  1 | On Loan: —       |
| Federal Signal Corp                     | Federal Signal Corp.                                                               | CUSIP: 313855108<br>LEI: 549300RTXZRPTNP6G884 | Long             | EC               | CORP              | US        |    261803 | NS      | $31151938.97  | 3.76%             |  |  |  | No            |                  1 | On Loan: No      |
| TopBuild Corp                           | TopBuild Corp.                                                                     | CUSIP: 89055F103<br>LEI: 5493007YSKHOL4RWII46 | Long             | EC               | CORP              | US        |     36400 | NS      | $14227304.00  | 1.72%             |  |  |  | No            |                  1 | On Loan: —       |
| AAON Inc                                | AAON, Inc.                                                                         | CUSIP: 000360206<br>LEI: N/A                  | Long             | EC               | CORP              | US        |    208500 | NS      | $19482240.00  | 2.35%             |  |  |  | No            |                  1 | On Loan: —       |
| Genpact Ltd                             | Genpact Ltd.                                                                       | CUSIP: 000000000<br>LEI: 529900OSEC6Q0L4L5B35 | Long             | EC               | CORP              | BM        |    180000 | NS      | $7540200.00   | 0.91%             |  |  |  | No            |                  1 | On Loan: No      |
| SPS Commerce Inc                        | SPS Commerce, Inc.                                                                 | CUSIP: 78463M107<br>LEI: 2549006XVF9GCCETDQ72 | Long             | EC               | CORP              | US        |     57600 | NS      | $5998464.00   | 0.72%             |  |  |  | No            |                  1 | On Loan: No      |

### Signature

**Date Signed:** 2025-10-27

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

**Signature:** Jim Gallo

**Name of Signer:** Jim Gallo

**Title:** Treasurer