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Side-by-side financial comparison of Li Bang International Corp Inc. (LBGJ) 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 $4.7M, roughly 1.8× Li Bang International Corp Inc.). VALUE LINE INC runs the higher net margin — 71.4% vs -23.9%, a 95.3% gap on every dollar of revenue.

Li & Fung Limited is a Hong Kong–based supply chain management company. Established in 1906, the company became publicly traded in 1973 and has since played a significant role in manufacturing apparel, toys, and various consumer goods for major North American and European retailers. Significant growth occurred after its public listing, reaching a peak market capitalization in 2011, but the rise of platforms like Alibaba and Amazon, which directly connect manufacturers with consumers, created ...

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.

LBGJ vs VALU — Head-to-Head

Bigger by revenue
VALU
VALU
1.8× larger
VALU
$8.3M
$4.7M
LBGJ
Higher net margin
VALU
VALU
95.3% more per $
VALU
71.4%
-23.9%
LBGJ

Income Statement — Q4 FY2024 vs Q3 FY2026

Metric
LBGJ
LBGJ
VALU
VALU
Revenue
$4.7M
$8.3M
Net Profit
$-1.1M
$5.9M
Gross Margin
17.8%
Operating Margin
-25.1%
12.1%
Net Margin
-23.9%
71.4%
Revenue YoY
-7.7%
Net Profit YoY
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
LBGJ
LBGJ
VALU
VALU
Q1 26
$8.3M
Q4 25
$8.6M
Q3 25
$8.6M
Q2 25
$8.4M
Q1 25
$9.0M
Q4 24
$4.7M
$8.8M
Q3 24
$8.9M
Q2 24
$9.0M
Net Profit
LBGJ
LBGJ
VALU
VALU
Q1 26
$5.9M
Q4 25
$5.7M
Q3 25
$6.5M
Q2 25
$4.0M
Q1 25
$5.2M
Q4 24
$-1.1M
$5.7M
Q3 24
$5.9M
Q2 24
$4.8M
Gross Margin
LBGJ
LBGJ
VALU
VALU
Q1 26
Q4 25
Q3 25
Q2 25
Q1 25
Q4 24
17.8%
Q3 24
Q2 24
Operating Margin
LBGJ
LBGJ
VALU
VALU
Q1 26
12.1%
Q4 25
17.7%
Q3 25
17.4%
Q2 25
9.9%
Q1 25
17.4%
Q4 24
-25.1%
19.7%
Q3 24
20.8%
Q2 24
16.5%
Net Margin
LBGJ
LBGJ
VALU
VALU
Q1 26
71.4%
Q4 25
66.4%
Q3 25
75.1%
Q2 25
47.1%
Q1 25
57.6%
Q4 24
-23.9%
64.3%
Q3 24
66.3%
Q2 24
53.1%
EPS (diluted)
LBGJ
LBGJ
VALU
VALU
Q1 26
Q4 25
Q3 25
Q2 25
Q1 25
Q4 24
$-0.06
Q3 24
Q2 24

Balance Sheet & Financial Strength

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

Metric
LBGJ
LBGJ
VALU
VALU
Cash + ST InvestmentsLiquidity on hand
$92.5M
Total DebtLower is stronger
$10.2M
Stockholders' EquityBook value
$7.8M
$107.8M
Total Assets
$28.8M
$151.0M
Debt / EquityLower = less leverage
1.31×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
LBGJ
LBGJ
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
LBGJ
LBGJ
VALU
VALU
Q1 26
Q4 25
Q3 25
Q2 25
Q1 25
Q4 24
$10.2M
Q3 24
Q2 24
Stockholders' Equity
LBGJ
LBGJ
VALU
VALU
Q1 26
$107.8M
Q4 25
$105.5M
Q3 25
$103.0M
Q2 25
$99.7M
Q1 25
$99.0M
Q4 24
$7.8M
$96.7M
Q3 24
$93.9M
Q2 24
$90.8M
Total Assets
LBGJ
LBGJ
VALU
VALU
Q1 26
$151.0M
Q4 25
$147.9M
Q3 25
$148.2M
Q2 25
$144.5M
Q1 25
$143.6M
Q4 24
$28.8M
$140.0M
Q3 24
$138.6M
Q2 24
$136.0M
Debt / Equity
LBGJ
LBGJ
VALU
VALU
Q1 26
Q4 25
Q3 25
Q2 25
Q1 25
Q4 24
1.31×
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
LBGJ
LBGJ
VALU
VALU
Operating Cash FlowLast quarter
$258.4K
$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
LBGJ
LBGJ
VALU
VALU
Q1 26
$5.3M
Q4 25
$3.0M
Q3 25
$5.6M
Q2 25
$20.2M
Q1 25
$6.9M
Q4 24
$258.4K
$3.1M
Q3 24
$4.8M
Q2 24
$17.9M
Free Cash Flow
LBGJ
LBGJ
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
LBGJ
LBGJ
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
LBGJ
LBGJ
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
LBGJ
LBGJ
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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