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Side-by-side financial comparison of SYNTEC OPTICS HOLDINGS, INC. (OPTX) 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 $7.5M, roughly 1.1× SYNTEC OPTICS HOLDINGS, INC.). VALUE LINE INC runs the higher net margin — 71.4% vs -4.6%, a 76.0% gap on every dollar of revenue. On growth, SYNTEC OPTICS HOLDINGS, INC. posted the faster year-over-year revenue change (2.5% vs -7.7%). Over the past eight quarters, SYNTEC OPTICS HOLDINGS, INC.'s revenue compounded faster (9.5% CAGR vs -4.1%).

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.

OPTX vs VALU — Head-to-Head

Bigger by revenue
VALU
VALU
1.1× larger
VALU
$8.3M
$7.5M
OPTX
Growing faster (revenue YoY)
OPTX
OPTX
+10.2% gap
OPTX
2.5%
-7.7%
VALU
Higher net margin
VALU
VALU
76.0% more per $
VALU
71.4%
-4.6%
OPTX
Faster 2-yr revenue CAGR
OPTX
OPTX
Annualised
OPTX
9.5%
-4.1%
VALU

Income Statement — Q4 FY2025 vs Q3 FY2026

Metric
OPTX
OPTX
VALU
VALU
Revenue
$7.5M
$8.3M
Net Profit
$-343.8K
$5.9M
Gross Margin
23.6%
Operating Margin
4.2%
12.1%
Net Margin
-4.6%
71.4%
Revenue YoY
2.5%
-7.7%
Net Profit YoY
77.7%
14.5%
EPS (diluted)
$-0.01

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
OPTX
OPTX
VALU
VALU
Q1 26
$8.3M
Q4 25
$7.5M
$8.6M
Q3 25
$7.0M
$8.6M
Q2 25
$6.6M
$8.4M
Q1 25
$7.1M
$9.0M
Q4 24
$7.3M
$8.8M
Q3 24
$7.9M
$8.9M
Q2 24
$7.0M
$9.0M
Net Profit
OPTX
OPTX
VALU
VALU
Q1 26
$5.9M
Q4 25
$-343.8K
$5.7M
Q3 25
$-1.4M
$6.5M
Q2 25
$-343.9K
$4.0M
Q1 25
$323.7K
$5.2M
Q4 24
$-1.5M
$5.7M
Q3 24
$-13.3K
$5.9M
Q2 24
$281.8K
$4.8M
Gross Margin
OPTX
OPTX
VALU
VALU
Q1 26
Q4 25
23.6%
Q3 25
12.3%
Q2 25
24.4%
Q1 25
32.7%
Q4 24
13.5%
Q3 24
23.3%
Q2 24
31.0%
Operating Margin
OPTX
OPTX
VALU
VALU
Q1 26
12.1%
Q4 25
4.2%
17.7%
Q3 25
-17.5%
17.4%
Q2 25
-2.2%
9.9%
Q1 25
7.5%
17.4%
Q4 24
-19.6%
19.7%
Q3 24
1.4%
20.8%
Q2 24
2.3%
16.5%
Net Margin
OPTX
OPTX
VALU
VALU
Q1 26
71.4%
Q4 25
-4.6%
66.4%
Q3 25
-20.6%
75.1%
Q2 25
-5.2%
47.1%
Q1 25
4.6%
57.6%
Q4 24
-21.0%
64.3%
Q3 24
-0.2%
66.3%
Q2 24
4.0%
53.1%
EPS (diluted)
OPTX
OPTX
VALU
VALU
Q1 26
Q4 25
$-0.01
Q3 25
$-0.04
Q2 25
$-0.01
Q1 25
$0.01
Q4 24
$-0.05
Q3 24
$0.00
Q2 24
$0.01

Balance Sheet & Financial Strength

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

Metric
OPTX
OPTX
VALU
VALU
Cash + ST InvestmentsLiquidity on hand
$92.5M
Total DebtLower is stronger
$2.6M
Stockholders' EquityBook value
$9.5M
$107.8M
Total Assets
$24.3M
$151.0M
Debt / EquityLower = less leverage
0.28×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
OPTX
OPTX
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
OPTX
OPTX
VALU
VALU
Q1 26
Q4 25
$2.6M
Q3 25
$2.7M
Q2 25
$2.9M
Q1 25
$3.0M
Q4 24
$3.1M
Q3 24
$3.2M
Q2 24
$2.8M
Stockholders' Equity
OPTX
OPTX
VALU
VALU
Q1 26
$107.8M
Q4 25
$9.5M
$105.5M
Q3 25
$9.8M
$103.0M
Q2 25
$11.0M
$99.7M
Q1 25
$11.4M
$99.0M
Q4 24
$11.0M
$96.7M
Q3 24
$12.1M
$93.9M
Q2 24
$12.1M
$90.8M
Total Assets
OPTX
OPTX
VALU
VALU
Q1 26
$151.0M
Q4 25
$24.3M
$147.9M
Q3 25
$24.6M
$148.2M
Q2 25
$25.3M
$144.5M
Q1 25
$26.3M
$143.6M
Q4 24
$26.0M
$140.0M
Q3 24
$27.3M
$138.6M
Q2 24
$25.8M
$136.0M
Debt / Equity
OPTX
OPTX
VALU
VALU
Q1 26
Q4 25
0.28×
Q3 25
0.28×
Q2 25
0.26×
Q1 25
0.26×
Q4 24
0.28×
Q3 24
0.26×
Q2 24
0.23×

Cash Flow & Capital Efficiency

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

Metric
OPTX
OPTX
VALU
VALU
Operating Cash FlowLast quarter
$-3.9K
$5.3M
Free Cash FlowOCF − Capex
$-4.4K
FCF MarginFCF / Revenue
-0.1%
Capex IntensityCapex / Revenue
0.0%
0.0%
Cash ConversionOCF / Net Profit
0.89×
TTM Free Cash FlowTrailing 4 quarters
$28.3K

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
OPTX
OPTX
VALU
VALU
Q1 26
$5.3M
Q4 25
$-3.9K
$3.0M
Q3 25
$535.3K
$5.6M
Q2 25
$-158.0K
$20.2M
Q1 25
$299.3K
$6.9M
Q4 24
$623.8K
$3.1M
Q3 24
$417.3K
$4.8M
Q2 24
$-1.7M
$17.9M
Free Cash Flow
OPTX
OPTX
VALU
VALU
Q1 26
Q4 25
$-4.4K
Q3 25
$496.3K
Q2 25
$-548.1K
$20.1M
Q1 25
$84.6K
$6.8M
Q4 24
$12.1K
$3.0M
Q3 24
$43.8K
$4.8M
Q2 24
$-1.9M
$17.9M
FCF Margin
OPTX
OPTX
VALU
VALU
Q1 26
Q4 25
-0.1%
Q3 25
7.1%
Q2 25
-8.4%
239.2%
Q1 25
1.2%
75.3%
Q4 24
0.2%
34.1%
Q3 24
0.6%
53.7%
Q2 24
-26.5%
199.0%
Capex Intensity
OPTX
OPTX
VALU
VALU
Q1 26
0.0%
Q4 25
0.0%
0.0%
Q3 25
0.6%
0.0%
Q2 25
5.9%
2.1%
Q1 25
3.0%
1.2%
Q4 24
8.4%
0.7%
Q3 24
4.7%
0.0%
Q2 24
2.3%
0.2%
Cash Conversion
OPTX
OPTX
VALU
VALU
Q1 26
0.89×
Q4 25
0.52×
Q3 25
0.86×
Q2 25
5.12×
Q1 25
0.92×
1.33×
Q4 24
0.54×
Q3 24
0.81×
Q2 24
-6.01×
3.75×

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

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