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Side-by-side financial comparison of AIRO Group Holdings, Inc. (AIRO) and VALUE LINE INC (VALU). Click either name above to swap in a different company.

VALUE LINE INC is the larger business by last-quarter revenue ($8.3M vs $6.3M, roughly 1.3× AIRO Group Holdings, Inc.). VALUE LINE INC runs the higher net margin — 71.4% vs -126.7%, a 198.1% gap on every dollar of revenue.

Airo Aviation FZ-LLC was an Emirati aircraft manufacturer based in the Ras Al Khaimah Free Trade Zone. The company specialized in the manufacture of ultralight aircraft in the form of ready-to-fly aircraft for the European Fédération Aéronautique Internationale microlight category.

Value Line, Inc. is a publicly traded investment research and financial publishing firm based in New York City. Founded in 1931 by Arnold Bernhard, Value Line is best known for publishing The Value Line Investment Survey, a stock analysis newsletter that tracks approximately 1,700 publicly traded stocks.

AIRO vs VALU — Head-to-Head

Bigger by revenue
VALU
VALU
1.3× larger
VALU
$8.3M
$6.3M
AIRO
Higher net margin
VALU
VALU
198.1% more per $
VALU
71.4%
-126.7%
AIRO

Income Statement — Q3 FY2025 vs Q3 FY2026

Metric
AIRO
AIRO
VALU
VALU
Revenue
$6.3M
$8.3M
Net Profit
$-8.0M
$5.9M
Gross Margin
44.4%
Operating Margin
-190.7%
12.1%
Net Margin
-126.7%
71.4%
Revenue YoY
-7.7%
Net Profit YoY
14.5%
EPS (diluted)
$-0.28

Green = leading value per metric. Periods may differ when fiscal calendars don't align.

8-Quarter Revenue & Profit Trend

Side-by-side quarterly history. Quarters aligned by calendar period so offset fiscal years line up.

Revenue
AIRO
AIRO
VALU
VALU
Q1 26
$8.3M
Q4 25
$8.6M
Q3 25
$6.3M
$8.6M
Q2 25
$24.6M
$8.4M
Q1 25
$9.0M
Q4 24
$8.8M
Q3 24
$8.9M
Q2 24
$9.0M
Net Profit
AIRO
AIRO
VALU
VALU
Q1 26
$5.9M
Q4 25
$5.7M
Q3 25
$-8.0M
$6.5M
Q2 25
$5.9M
$4.0M
Q1 25
$5.2M
Q4 24
$5.7M
Q3 24
$5.9M
Q2 24
$4.8M
Gross Margin
AIRO
AIRO
VALU
VALU
Q1 26
Q4 25
Q3 25
44.4%
Q2 25
61.2%
Q1 25
Q4 24
Q3 24
Q2 24
Operating Margin
AIRO
AIRO
VALU
VALU
Q1 26
12.1%
Q4 25
17.7%
Q3 25
-190.7%
17.4%
Q2 25
-80.2%
9.9%
Q1 25
17.4%
Q4 24
19.7%
Q3 24
20.8%
Q2 24
16.5%
Net Margin
AIRO
AIRO
VALU
VALU
Q1 26
71.4%
Q4 25
66.4%
Q3 25
-126.7%
75.1%
Q2 25
23.9%
47.1%
Q1 25
57.6%
Q4 24
64.3%
Q3 24
66.3%
Q2 24
53.1%
EPS (diluted)
AIRO
AIRO
VALU
VALU
Q1 26
Q4 25
Q3 25
$-0.28
Q2 25
$0.30
Q1 25
Q4 24
Q3 24
Q2 24

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
AIRO
AIRO
VALU
VALU
Cash + ST InvestmentsLiquidity on hand
$92.5M
Total DebtLower is stronger
$5.1M
Stockholders' EquityBook value
$739.5M
$107.8M
Total Assets
$774.6M
$151.0M
Debt / EquityLower = less leverage
0.01×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
AIRO
AIRO
VALU
VALU
Q1 26
$92.5M
Q4 25
$86.6M
Q3 25
$33.7M
Q2 25
$67.7M
Q1 25
$52.8M
Q4 24
$22.3M
Q3 24
$30.9M
Q2 24
$4.4M
Total Debt
AIRO
AIRO
VALU
VALU
Q1 26
Q4 25
Q3 25
$5.1M
Q2 25
$8.9M
Q1 25
Q4 24
Q3 24
Q2 24
Stockholders' Equity
AIRO
AIRO
VALU
VALU
Q1 26
$107.8M
Q4 25
$105.5M
Q3 25
$739.5M
$103.0M
Q2 25
$679.6M
$99.7M
Q1 25
$99.0M
Q4 24
$96.7M
Q3 24
$93.9M
Q2 24
$90.8M
Total Assets
AIRO
AIRO
VALU
VALU
Q1 26
$151.0M
Q4 25
$147.9M
Q3 25
$774.6M
$148.2M
Q2 25
$747.8M
$144.5M
Q1 25
$143.6M
Q4 24
$140.0M
Q3 24
$138.6M
Q2 24
$136.0M
Debt / Equity
AIRO
AIRO
VALU
VALU
Q1 26
Q4 25
Q3 25
0.01×
Q2 25
0.01×
Q1 25
Q4 24
Q3 24
Q2 24

Cash Flow & Capital Efficiency

How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.

Metric
AIRO
AIRO
VALU
VALU
Operating Cash FlowLast quarter
$-5.8M
$5.3M
Free Cash FlowOCF − Capex
$-6.7M
FCF MarginFCF / Revenue
-106.7%
Capex IntensityCapex / Revenue
15.0%
0.0%
Cash ConversionOCF / Net Profit
0.89×
TTM Free Cash FlowTrailing 4 quarters

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
AIRO
AIRO
VALU
VALU
Q1 26
$5.3M
Q4 25
$3.0M
Q3 25
$-5.8M
$5.6M
Q2 25
$-30.8M
$20.2M
Q1 25
$6.9M
Q4 24
$3.1M
Q3 24
$4.8M
Q2 24
$17.9M
Free Cash Flow
AIRO
AIRO
VALU
VALU
Q1 26
Q4 25
Q3 25
$-6.7M
Q2 25
$-31.8M
$20.1M
Q1 25
$6.8M
Q4 24
$3.0M
Q3 24
$4.8M
Q2 24
$17.9M
FCF Margin
AIRO
AIRO
VALU
VALU
Q1 26
Q4 25
Q3 25
-106.7%
Q2 25
-129.6%
239.2%
Q1 25
75.3%
Q4 24
34.1%
Q3 24
53.7%
Q2 24
199.0%
Capex Intensity
AIRO
AIRO
VALU
VALU
Q1 26
0.0%
Q4 25
0.0%
Q3 25
15.0%
0.0%
Q2 25
4.3%
2.1%
Q1 25
1.2%
Q4 24
0.7%
Q3 24
0.0%
Q2 24
0.2%
Cash Conversion
AIRO
AIRO
VALU
VALU
Q1 26
0.89×
Q4 25
0.52×
Q3 25
0.86×
Q2 25
-5.24×
5.12×
Q1 25
1.33×
Q4 24
0.54×
Q3 24
0.81×
Q2 24
3.75×

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

Revenue Breakdown by Segment

AIRO
AIRO

Transferred At Point In Time$4.5M71%
Transferred Over Time$1.8M29%

VALU
VALU

Segment breakdown not available.

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