Value Line (VALU) Proxy filing summary

Executive summary

• Annual Meeting scheduled for October 6, 2026, will be held virtually, with shareholders voting on director elections, executive compensation, and the frequency of future say-on-pay votes.

• Shareholders of record as of August 11, 2026, are entitled to vote; 9,382,273 shares outstanding, each with one vote.

• Proxy materials are available online, and shareholders are encouraged to vote electronically or by mail.

Voting matters and shareholder proposals

• Proposals include election of directors, advisory vote on executive compensation, and advisory vote on the frequency of future say-on-pay votes.

• Shareholders can choose the frequency of say-on-pay votes: one, two, or three years.

• Shareholder proposals for the 2027 meeting must be submitted by May 1, 2027, following specific procedures.

Board of directors and corporate governance

• Board combines CEO and Chairman roles, with key committees (Audit and Compensation) comprised entirely of independent directors.

• Three of five directors are independent under NASDAQ rules; company qualifies as a controlled company due to majority ownership by AB & Co.

• Directors possess extensive experience in accounting, law, finance, and management.

• Board met four times in fiscal 2026, with 100% attendance by all directors.

• No standing nominating committee; full Board handles director nominations.