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Side-by-side financial comparison of XCF Global, Inc. (SAFX) and VALUE LINE INC (VALU). Click either name above to swap in a different company.

XCF Global, Inc. is the larger business by last-quarter revenue ($9.6M vs $8.3M, roughly 1.2× VALUE LINE INC). VALUE LINE INC runs the higher net margin — 71.4% vs -131.0%, a 202.4% gap on every dollar of revenue.

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.

SAFX vs VALU — Head-to-Head

Bigger by revenue
SAFX
SAFX
1.2× larger
SAFX
$9.6M
$8.3M
VALU
Higher net margin
VALU
VALU
202.4% more per $
VALU
71.4%
-131.0%
SAFX

Income Statement — Q3 FY2025 vs Q3 FY2026

Metric
SAFX
SAFX
VALU
VALU
Revenue
$9.6M
$8.3M
Net Profit
$-12.5M
$5.9M
Gross Margin
35.0%
Operating Margin
-90.3%
12.1%
Net Margin
-131.0%
71.4%
Revenue YoY
-7.7%
Net Profit YoY
14.5%
EPS (diluted)
$-0.08

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
SAFX
SAFX
VALU
VALU
Q1 26
$8.3M
Q4 25
$8.6M
Q3 25
$9.6M
$8.6M
Q2 25
$8.4M
Q1 25
$9.0M
Q4 24
$8.8M
Q3 24
$8.9M
Q2 24
$9.0M
Net Profit
SAFX
SAFX
VALU
VALU
Q1 26
$5.9M
Q4 25
$5.7M
Q3 25
$-12.5M
$6.5M
Q2 25
$4.0M
Q1 25
$5.2M
Q4 24
$5.7M
Q3 24
$5.9M
Q2 24
$4.8M
Gross Margin
SAFX
SAFX
VALU
VALU
Q1 26
Q4 25
Q3 25
35.0%
Q2 25
Q1 25
Q4 24
Q3 24
Q2 24
Operating Margin
SAFX
SAFX
VALU
VALU
Q1 26
12.1%
Q4 25
17.7%
Q3 25
-90.3%
17.4%
Q2 25
9.9%
Q1 25
17.4%
Q4 24
19.7%
Q3 24
20.8%
Q2 24
16.5%
Net Margin
SAFX
SAFX
VALU
VALU
Q1 26
71.4%
Q4 25
66.4%
Q3 25
-131.0%
75.1%
Q2 25
47.1%
Q1 25
57.6%
Q4 24
64.3%
Q3 24
66.3%
Q2 24
53.1%
EPS (diluted)
SAFX
SAFX
VALU
VALU
Q1 26
Q4 25
Q3 25
$-0.08
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
SAFX
SAFX
VALU
VALU
Cash + ST InvestmentsLiquidity on hand
$879.2K
$92.5M
Total DebtLower is stronger
$122.8M
Stockholders' EquityBook value
$5.2M
$107.8M
Total Assets
$408.7M
$151.0M
Debt / EquityLower = less leverage
23.55×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
SAFX
SAFX
VALU
VALU
Q1 26
$92.5M
Q4 25
$86.6M
Q3 25
$879.2K
$33.7M
Q2 25
$67.7M
Q1 25
$52.8M
Q4 24
$22.3M
Q3 24
$30.9M
Q2 24
$4.4M
Total Debt
SAFX
SAFX
VALU
VALU
Q1 26
Q4 25
Q3 25
$122.8M
Q2 25
Q1 25
Q4 24
Q3 24
Q2 24
Stockholders' Equity
SAFX
SAFX
VALU
VALU
Q1 26
$107.8M
Q4 25
$105.5M
Q3 25
$5.2M
$103.0M
Q2 25
$99.7M
Q1 25
$99.0M
Q4 24
$96.7M
Q3 24
$93.9M
Q2 24
$90.8M
Total Assets
SAFX
SAFX
VALU
VALU
Q1 26
$151.0M
Q4 25
$147.9M
Q3 25
$408.7M
$148.2M
Q2 25
$144.5M
Q1 25
$143.6M
Q4 24
$140.0M
Q3 24
$138.6M
Q2 24
$136.0M
Debt / Equity
SAFX
SAFX
VALU
VALU
Q1 26
Q4 25
Q3 25
23.55×
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
SAFX
SAFX
VALU
VALU
Operating Cash FlowLast quarter
$-13.8M
$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
SAFX
SAFX
VALU
VALU
Q1 26
$5.3M
Q4 25
$3.0M
Q3 25
$-13.8M
$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
SAFX
SAFX
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
SAFX
SAFX
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
SAFX
SAFX
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
SAFX
SAFX
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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