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Side-by-side financial comparison of Dogness (International) Corp (DOGZ) 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 $7.7M, roughly 1.1× Dogness (International) Corp). VALUE LINE INC runs the higher net margin — 71.4% vs -67.1%, a 138.5% gap on every dollar of revenue.

Dogness (International) Corp is a pet product manufacturer focused on designing, producing and selling a broad portfolio of pet care goods, including smart pet feeders, automatic waterers, leashes, collars and grooming tools. Its core markets cover North America, Europe and China, serving both retail consumers and B2B partners in the global pet industry.

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.

DOGZ vs VALU — Head-to-Head

Bigger by revenue
VALU
VALU
1.1× larger
VALU
$8.3M
$7.7M
DOGZ
Higher net margin
VALU
VALU
138.5% more per $
VALU
71.4%
-67.1%
DOGZ

Income Statement — Q2 FY2026 vs Q3 FY2026

Metric
DOGZ
DOGZ
VALU
VALU
Revenue
$7.7M
$8.3M
Net Profit
$-5.2M
$5.9M
Gross Margin
11.2%
Operating Margin
-70.8%
12.1%
Net Margin
-67.1%
71.4%
Revenue YoY
-7.7%
Net Profit YoY
14.5%
EPS (diluted)
$-0.29

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
DOGZ
DOGZ
VALU
VALU
Q1 26
$8.3M
Q4 25
$7.7M
$8.6M
Q3 25
$8.6M
Q2 25
$6.7M
$8.4M
Q1 25
$9.0M
Q4 24
$8.8M
Q3 24
$8.9M
Q2 24
$9.0M
Net Profit
DOGZ
DOGZ
VALU
VALU
Q1 26
$5.9M
Q4 25
$-5.2M
$5.7M
Q3 25
$6.5M
Q2 25
$-3.2M
$4.0M
Q1 25
$5.2M
Q4 24
$5.7M
Q3 24
$5.9M
Q2 24
$4.8M
Gross Margin
DOGZ
DOGZ
VALU
VALU
Q1 26
Q4 25
11.2%
Q3 25
Q2 25
19.6%
Q1 25
Q4 24
Q3 24
Q2 24
Operating Margin
DOGZ
DOGZ
VALU
VALU
Q1 26
12.1%
Q4 25
-70.8%
17.7%
Q3 25
17.4%
Q2 25
-53.6%
9.9%
Q1 25
17.4%
Q4 24
19.7%
Q3 24
20.8%
Q2 24
16.5%
Net Margin
DOGZ
DOGZ
VALU
VALU
Q1 26
71.4%
Q4 25
-67.1%
66.4%
Q3 25
75.1%
Q2 25
-47.9%
47.1%
Q1 25
57.6%
Q4 24
64.3%
Q3 24
66.3%
Q2 24
53.1%
EPS (diluted)
DOGZ
DOGZ
VALU
VALU
Q1 26
Q4 25
$-0.29
Q3 25
Q2 25
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
DOGZ
DOGZ
VALU
VALU
Cash + ST InvestmentsLiquidity on hand
$6.6M
$92.5M
Total DebtLower is stronger
Stockholders' EquityBook value
$95.1M
$107.8M
Total Assets
$114.5M
$151.0M
Debt / EquityLower = less leverage

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
DOGZ
DOGZ
VALU
VALU
Q1 26
$92.5M
Q4 25
$6.6M
$86.6M
Q3 25
$33.7M
Q2 25
$12.8M
$67.7M
Q1 25
$52.8M
Q4 24
$22.3M
Q3 24
$30.9M
Q2 24
$4.4M
Stockholders' Equity
DOGZ
DOGZ
VALU
VALU
Q1 26
$107.8M
Q4 25
$95.1M
$105.5M
Q3 25
$103.0M
Q2 25
$97.8M
$99.7M
Q1 25
$99.0M
Q4 24
$96.7M
Q3 24
$93.9M
Q2 24
$90.8M
Total Assets
DOGZ
DOGZ
VALU
VALU
Q1 26
$151.0M
Q4 25
$114.5M
$147.9M
Q3 25
$148.2M
Q2 25
$116.8M
$144.5M
Q1 25
$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
DOGZ
DOGZ
VALU
VALU
Operating Cash FlowLast quarter
$-1.6M
$5.3M
Free Cash FlowOCF − Capex
$-6.0M
FCF MarginFCF / Revenue
-77.8%
Capex IntensityCapex / Revenue
56.9%
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
DOGZ
DOGZ
VALU
VALU
Q1 26
$5.3M
Q4 25
$-1.6M
$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
DOGZ
DOGZ
VALU
VALU
Q1 26
Q4 25
$-6.0M
Q3 25
Q2 25
$20.1M
Q1 25
$6.8M
Q4 24
$3.0M
Q3 24
$4.8M
Q2 24
$17.9M
FCF Margin
DOGZ
DOGZ
VALU
VALU
Q1 26
Q4 25
-77.8%
Q3 25
Q2 25
239.2%
Q1 25
75.3%
Q4 24
34.1%
Q3 24
53.7%
Q2 24
199.0%
Capex Intensity
DOGZ
DOGZ
VALU
VALU
Q1 26
0.0%
Q4 25
56.9%
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
DOGZ
DOGZ
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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