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Side-by-side financial comparison of CN ENERGY GROUP. INC. (CNEY) 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 $5.0M, roughly 1.7× CN ENERGY GROUP. INC.). VALUE LINE INC runs the higher net margin — 71.4% vs -0.4%, a 71.8% gap on every dollar of revenue.

EVE Energy Co., Ltd. is a Chinese battery manufacturing company founded by Liu Jincheng in 2001 that specializes in the manufacturing of lithium-ion batteries for energy storage systems and electric vehicles. Its headquarters are located in Huizhou, Guangdong, and it was first listed on the Shenzhen Stock Exchange's ChiNext subsidiary in 2009. It is considered to be a Tier-1 battery supplier, and is the third largest energy storage battery cell maker in the world as of 2023. According to a st...

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.

CNEY vs VALU — Head-to-Head

Bigger by revenue
VALU
VALU
1.7× larger
VALU
$8.3M
$5.0M
CNEY
Higher net margin
VALU
VALU
71.8% more per $
VALU
71.4%
-0.4%
CNEY

Income Statement — Q2 FY2025 vs Q3 FY2026

Metric
CNEY
CNEY
VALU
VALU
Revenue
$5.0M
$8.3M
Net Profit
$-18.0K
$5.9M
Gross Margin
0.1%
Operating Margin
-0.4%
12.1%
Net Margin
-0.4%
71.4%
Revenue YoY
-7.7%
Net Profit YoY
14.5%
EPS (diluted)

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
CNEY
CNEY
VALU
VALU
Q1 26
$8.3M
Q4 25
$8.6M
Q3 25
$8.6M
Q2 25
$8.4M
Q1 25
$5.0M
$9.0M
Q4 24
$8.8M
Q3 24
$8.9M
Q2 24
$9.0M
Net Profit
CNEY
CNEY
VALU
VALU
Q1 26
$5.9M
Q4 25
$5.7M
Q3 25
$6.5M
Q2 25
$4.0M
Q1 25
$-18.0K
$5.2M
Q4 24
$5.7M
Q3 24
$5.9M
Q2 24
$4.8M
Gross Margin
CNEY
CNEY
VALU
VALU
Q1 26
Q4 25
Q3 25
Q2 25
Q1 25
0.1%
Q4 24
Q3 24
Q2 24
Operating Margin
CNEY
CNEY
VALU
VALU
Q1 26
12.1%
Q4 25
17.7%
Q3 25
17.4%
Q2 25
9.9%
Q1 25
-0.4%
17.4%
Q4 24
19.7%
Q3 24
20.8%
Q2 24
16.5%
Net Margin
CNEY
CNEY
VALU
VALU
Q1 26
71.4%
Q4 25
66.4%
Q3 25
75.1%
Q2 25
47.1%
Q1 25
-0.4%
57.6%
Q4 24
64.3%
Q3 24
66.3%
Q2 24
53.1%

Balance Sheet & Financial Strength

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

Metric
CNEY
CNEY
VALU
VALU
Cash + ST InvestmentsLiquidity on hand
$92.5M
Total DebtLower is stronger
Stockholders' EquityBook value
$102.3M
$107.8M
Total Assets
$104.2M
$151.0M
Debt / EquityLower = less leverage

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
CNEY
CNEY
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
Stockholders' Equity
CNEY
CNEY
VALU
VALU
Q1 26
$107.8M
Q4 25
$105.5M
Q3 25
$103.0M
Q2 25
$99.7M
Q1 25
$102.3M
$99.0M
Q4 24
$96.7M
Q3 24
$93.9M
Q2 24
$90.8M
Total Assets
CNEY
CNEY
VALU
VALU
Q1 26
$151.0M
Q4 25
$147.9M
Q3 25
$148.2M
Q2 25
$144.5M
Q1 25
$104.2M
$143.6M
Q4 24
$140.0M
Q3 24
$138.6M
Q2 24
$136.0M

Cash Flow & Capital Efficiency

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

Metric
CNEY
CNEY
VALU
VALU
Operating Cash FlowLast quarter
$5.3M
Free Cash FlowOCF − Capex
FCF MarginFCF / Revenue
Capex IntensityCapex / Revenue
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
CNEY
CNEY
VALU
VALU
Q1 26
$5.3M
Q4 25
$3.0M
Q3 25
$5.6M
Q2 25
$20.2M
Q1 25
$6.9M
Q4 24
$3.1M
Q3 24
$4.8M
Q2 24
$17.9M
Free Cash Flow
CNEY
CNEY
VALU
VALU
Q1 26
Q4 25
Q3 25
Q2 25
$20.1M
Q1 25
$6.8M
Q4 24
$3.0M
Q3 24
$4.8M
Q2 24
$17.9M
FCF Margin
CNEY
CNEY
VALU
VALU
Q1 26
Q4 25
Q3 25
Q2 25
239.2%
Q1 25
75.3%
Q4 24
34.1%
Q3 24
53.7%
Q2 24
199.0%
Capex Intensity
CNEY
CNEY
VALU
VALU
Q1 26
0.0%
Q4 25
0.0%
Q3 25
0.0%
Q2 25
2.1%
Q1 25
1.2%
Q4 24
0.7%
Q3 24
0.0%
Q2 24
0.2%
Cash Conversion
CNEY
CNEY
VALU
VALU
Q1 26
0.89×
Q4 25
0.52×
Q3 25
0.86×
Q2 25
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.

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