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Side-by-side financial comparison of Forian Inc. (FORA) 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 $8.0M, roughly 1.0× Forian Inc.). VALUE LINE INC runs the higher net margin — 71.4% vs -22.9%, a 94.3% gap on every dollar of revenue. On growth, Forian Inc. posted the faster year-over-year revenue change (37.0% vs -7.7%). Over the past eight quarters, Forian Inc.'s revenue compounded faster (27.8% CAGR vs -4.1%).

Forian Inc is a specialized healthcare technology and data analytics firm offering SaaS-based real-world evidence solutions, clinical decision support tools, and operational optimization services. It serves biopharmaceutical companies, healthcare providers, and life sciences stakeholders to improve patient outcomes, accelerate research, and boost care delivery efficiency.

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.

FORA vs VALU — Head-to-Head

Bigger by revenue
VALU
VALU
1.0× larger
VALU
$8.3M
$8.0M
FORA
Growing faster (revenue YoY)
FORA
FORA
+44.7% gap
FORA
37.0%
-7.7%
VALU
Higher net margin
VALU
VALU
94.3% more per $
VALU
71.4%
-22.9%
FORA
Faster 2-yr revenue CAGR
FORA
FORA
Annualised
FORA
27.8%
-4.1%
VALU

Income Statement — Q4 FY2025 vs Q3 FY2026

Metric
FORA
FORA
VALU
VALU
Revenue
$8.0M
$8.3M
Net Profit
$-1.8M
$5.9M
Gross Margin
49.2%
Operating Margin
-24.4%
12.1%
Net Margin
-22.9%
71.4%
Revenue YoY
37.0%
-7.7%
Net Profit YoY
-1012.2%
14.5%
EPS (diluted)
$-0.06

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
FORA
FORA
VALU
VALU
Q1 26
$8.3M
Q4 25
$8.0M
$8.6M
Q3 25
$7.8M
$8.6M
Q2 25
$7.5M
$8.4M
Q1 25
$7.1M
$9.0M
Q4 24
$5.8M
$8.8M
Q3 24
$4.7M
$8.9M
Q2 24
$4.8M
$9.0M
Net Profit
FORA
FORA
VALU
VALU
Q1 26
$5.9M
Q4 25
$-1.8M
$5.7M
Q3 25
$-151.2K
$6.5M
Q2 25
$224.8K
$4.0M
Q1 25
$-1.1M
$5.2M
Q4 24
$199.7K
$5.7M
Q3 24
$-204.9K
$5.9M
Q2 24
$-2.6M
$4.8M
Gross Margin
FORA
FORA
VALU
VALU
Q1 26
Q4 25
49.2%
Q3 25
51.6%
Q2 25
56.8%
Q1 25
55.6%
Q4 24
58.3%
Q3 24
70.1%
Q2 24
62.2%
Operating Margin
FORA
FORA
VALU
VALU
Q1 26
12.1%
Q4 25
-24.4%
17.7%
Q3 25
-6.1%
17.4%
Q2 25
0.6%
9.9%
Q1 25
-19.8%
17.4%
Q4 24
-24.9%
19.7%
Q3 24
-17.0%
20.8%
Q2 24
-62.2%
16.5%
Net Margin
FORA
FORA
VALU
VALU
Q1 26
71.4%
Q4 25
-22.9%
66.4%
Q3 25
-1.9%
75.1%
Q2 25
3.0%
47.1%
Q1 25
-16.0%
57.6%
Q4 24
3.4%
64.3%
Q3 24
-4.4%
66.3%
Q2 24
-53.4%
53.1%
EPS (diluted)
FORA
FORA
VALU
VALU
Q1 26
Q4 25
$-0.06
Q3 25
$0.00
Q2 25
$0.01
Q1 25
$-0.04
Q4 24
$0.01
Q3 24
$-0.01
Q2 24
$-0.08

Balance Sheet & Financial Strength

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

Metric
FORA
FORA
VALU
VALU
Cash + ST InvestmentsLiquidity on hand
$31.6M
$92.5M
Total DebtLower is stronger
Stockholders' EquityBook value
$29.8M
$107.8M
Total Assets
$44.1M
$151.0M
Debt / EquityLower = less leverage

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
FORA
FORA
VALU
VALU
Q1 26
$92.5M
Q4 25
$31.6M
$86.6M
Q3 25
$28.2M
$33.7M
Q2 25
$35.6M
$67.7M
Q1 25
$35.7M
$52.8M
Q4 24
$35.1M
$22.3M
Q3 24
$49.4M
$30.9M
Q2 24
$48.0M
$4.4M
Stockholders' Equity
FORA
FORA
VALU
VALU
Q1 26
$107.8M
Q4 25
$29.8M
$105.5M
Q3 25
$31.1M
$103.0M
Q2 25
$30.9M
$99.7M
Q1 25
$30.0M
$99.0M
Q4 24
$30.1M
$96.7M
Q3 24
$28.4M
$93.9M
Q2 24
$27.2M
$90.8M
Total Assets
FORA
FORA
VALU
VALU
Q1 26
$151.0M
Q4 25
$44.1M
$147.9M
Q3 25
$41.3M
$148.2M
Q2 25
$48.5M
$144.5M
Q1 25
$48.6M
$143.6M
Q4 24
$47.2M
$140.0M
Q3 24
$57.5M
$138.6M
Q2 24
$58.4M
$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
FORA
FORA
VALU
VALU
Operating Cash FlowLast quarter
$3.2M
$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
FORA
FORA
VALU
VALU
Q1 26
$5.3M
Q4 25
$3.2M
$3.0M
Q3 25
$-439.7K
$5.6M
Q2 25
$-344.5K
$20.2M
Q1 25
$448.2K
$6.9M
Q4 24
$1.7M
$3.1M
Q3 24
$764.1K
$4.8M
Q2 24
$-23.1K
$17.9M
Free Cash Flow
FORA
FORA
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
FORA
FORA
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
FORA
FORA
VALU
VALU
Q1 26
0.0%
Q4 25
0.0%
Q3 25
0.0%
Q2 25
2.1%
Q1 25
1.2%
Q4 24
0.0%
0.7%
Q3 24
0.0%
0.0%
Q2 24
0.0%
0.2%
Cash Conversion
FORA
FORA
VALU
VALU
Q1 26
0.89×
Q4 25
0.52×
Q3 25
0.86×
Q2 25
-1.53×
5.12×
Q1 25
1.33×
Q4 24
8.76×
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

FORA
FORA

Financial Services Revenues$7.3M92%
Other$669.0K8%

VALU
VALU

Segment breakdown not available.

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