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Side-by-side financial comparison of Mount Logan Capital Inc. (MLCI) and VALUE LINE INC (VALU). Click either name above to swap in a different company.

Mount Logan Capital Inc. is the larger business by last-quarter revenue ($11.4M vs $8.3M, roughly 1.4× VALUE LINE INC). VALUE LINE INC runs the higher net margin — 71.4% vs -117.5%, a 188.9% gap on every dollar of revenue.

180 Degree Capital Corp. is a publicly traded registered closed-end management investment company.

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.

MLCI vs VALU — Head-to-Head

Bigger by revenue
MLCI
MLCI
1.4× larger
MLCI
$11.4M
$8.3M
VALU
Higher net margin
VALU
VALU
188.9% more per $
VALU
71.4%
-117.5%
MLCI

Income Statement — Q3 FY2025 vs Q3 FY2026

Metric
MLCI
MLCI
VALU
VALU
Revenue
$11.4M
$8.3M
Net Profit
$-13.4M
$5.9M
Gross Margin
Operating Margin
-97.3%
12.1%
Net Margin
-117.5%
71.4%
Revenue YoY
-7.7%
Net Profit YoY
14.5%
EPS (diluted)
$-1.64

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
MLCI
MLCI
VALU
VALU
Q1 26
$8.3M
Q4 25
$8.6M
Q3 25
$11.4M
$8.6M
Q2 25
$8.4M
Q1 25
$9.0M
Q4 24
$8.8M
Q3 24
$8.9M
Q2 24
$9.0M
Net Profit
MLCI
MLCI
VALU
VALU
Q1 26
$5.9M
Q4 25
$5.7M
Q3 25
$-13.4M
$6.5M
Q2 25
$4.0M
Q1 25
$5.2M
Q4 24
$5.7M
Q3 24
$5.9M
Q2 24
$4.8M
Operating Margin
MLCI
MLCI
VALU
VALU
Q1 26
12.1%
Q4 25
17.7%
Q3 25
-97.3%
17.4%
Q2 25
9.9%
Q1 25
17.4%
Q4 24
19.7%
Q3 24
20.8%
Q2 24
16.5%
Net Margin
MLCI
MLCI
VALU
VALU
Q1 26
71.4%
Q4 25
66.4%
Q3 25
-117.5%
75.1%
Q2 25
47.1%
Q1 25
57.6%
Q4 24
64.3%
Q3 24
66.3%
Q2 24
53.1%
EPS (diluted)
MLCI
MLCI
VALU
VALU
Q1 26
Q4 25
Q3 25
$-1.64
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
MLCI
MLCI
VALU
VALU
Cash + ST InvestmentsLiquidity on hand
$92.5M
Total DebtLower is stronger
$73.4M
Stockholders' EquityBook value
$131.2M
$107.8M
Total Assets
$1.6B
$151.0M
Debt / EquityLower = less leverage
0.56×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
MLCI
MLCI
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
MLCI
MLCI
VALU
VALU
Q1 26
Q4 25
Q3 25
$73.4M
Q2 25
Q1 25
Q4 24
Q3 24
Q2 24
Stockholders' Equity
MLCI
MLCI
VALU
VALU
Q1 26
$107.8M
Q4 25
$105.5M
Q3 25
$131.2M
$103.0M
Q2 25
$99.7M
Q1 25
$99.0M
Q4 24
$96.7M
Q3 24
$93.9M
Q2 24
$90.8M
Total Assets
MLCI
MLCI
VALU
VALU
Q1 26
$151.0M
Q4 25
$147.9M
Q3 25
$1.6B
$148.2M
Q2 25
$144.5M
Q1 25
$143.6M
Q4 24
$140.0M
Q3 24
$138.6M
Q2 24
$136.0M
Debt / Equity
MLCI
MLCI
VALU
VALU
Q1 26
Q4 25
Q3 25
0.56×
Q2 25
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
MLCI
MLCI
VALU
VALU
Operating Cash FlowLast quarter
$-25.6M
$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
MLCI
MLCI
VALU
VALU
Q1 26
$5.3M
Q4 25
$3.0M
Q3 25
$-25.6M
$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
MLCI
MLCI
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
MLCI
MLCI
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
MLCI
MLCI
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
MLCI
MLCI
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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