Value Line Small Cap Opportunities Fund, Inc. Investor Class
Financial ratios & Valuation

Historical Multiples (2016 – 2022)

2016 2017 2019 2020 2022 TTM Median
Valuation Ratios
Price/Earnings ratio
56.5645.3440.9524.4418.02N/A40.95
Price/Sales ratio
11.9313.5913.569.0610.59N/A13.56
Price/Book Value ratio
11.9112.4110.346.825.39N/A10.34
Price/Cash Flow ratio
205.78116.4642.7926.5717.42N/A42.79
Price/Free Cash Flow ratio
232.06170.3142.8326.5717.43N/A42.83
Price/Earnings Growth ratio
41.851.06-2.220.976.25N/A-2.22
Dividend Yield
1.49%1.40%N/A2.11%1.95%N/AN/A
Profitability Indicator Ratios
Gross Profit Margin
78.33%73.78%85.59%87.72%87.65%N/A85.59%
Operating Profit Margin
9.02%-1.92%14.92%22.55%26.65%N/A14.92%
Pretax Profit Margin
28.97%44.78%44.99%51.24%75.60%N/A44.99%
Net Profit Margin
21.10%29.98%33.12%37.08%58.78%N/A33.12%
Effective Tax Rate
27.14%33.05%26.38%27.64%22.24%N/A26.38%
Return on Assets
8.42%11.95%13.08%13.61%18.50%N/A13.08%
Return On Equity
21.07%27.38%25.26%27.91%29.91%N/A25.26%
Return on Capital Employed
5.18%-1.06%8.15%10.96%10.28%N/A8.15%
Liquidity Ratios
Current Ratio
N/AN/AN/AN/AN/AN/AN/A
Quick Ratio
0.751.041.231.512.58N/A1.23
Cash ratio
0.490.260.250.181.25N/A0.25
Days of Sales Outstanding
13.2410.7415.1440.1915.10N/A15.14
Days of Inventory outstanding
N/A0.00N/A0.00N/AN/AN/A
Operating Cycle
13.2410.7415.1440.1915.10N/A15.14
Days of Payables Outstanding
130.1350.62144.54151.8395.86N/A144.54
Cash Conversion Cycle
-116.88-39.87-129.40-111.63-80.76N/A-129.40
Debt Ratios
Debt Ratio
N/AN/AN/A0.100.04N/AN/A
Debt Equity Ratio
N/AN/AN/A0.210.07N/AN/A
Long-term Debt to Capitalization
N/AN/AN/A0.160.07N/AN/A
Total Debt to Capitalization
N/AN/AN/A0.170.07N/AN/A
Interest Coverage Ratio
N/AN/AN/AN/AN/AN/AN/A
Cash Flow to Debt Ratio
N/AN/AN/A1.204.02N/AN/A
Company Equity Multiplier
2.502.291.932.041.61N/A1.93
Cash Flow Ratios
Operating Cash Flow / Sales Ratio
0.050.110.310.340.60N/A0.31
Free Cash Flow / Operating Cash Flow Ratio
0.880.680.990.990.99N/A0.99
Cash Flow Coverage Ratio
N/AN/AN/A1.204.02N/AN/A
Short Term Coverage Ratio
N/AN/AN/A17.57N/AN/AN/A
Dividend Payout Ratio
84.58%63.81%N/A51.68%35.28%N/AN/A