UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 April 23, 2004 (April 23, 2004) -------------------------------------------------------------------------------- Date of Report (Date of earliest event reported) VALUE LINE, INC. ------------------------------------------------------------------------------- (Exact name of registrant as specified in its charter) New York 0-11306 13-3139843 -------------------------------------------------------------------------------- (State or other jurisdiction (Commission (IRS Employer of incorporation) File Number) Identification No.) 220 East 42nd Street, New York, New York 10017-5891 -------------------------------------------------------------------------------- (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code (212) 907-1500 -------------- INFORMATION TO BE INCLUDED IN THE REPORT Item 5. Other Events and Regulation FD Disclosure. ------ ---------------------------------------------- Registrant's press release dated April 23, 2004, reporting the declaration of a special dividend on the Registrant's common stock, is filed herewith as Exhibit 99 and is incorporated herein by reference. Item 7. Financial Statements and Exhibits. ------ --------------------------------- (c) Exhibits. -------- 99. Press release of Registrant dated April 23, 2004. SIGNATURE --------- Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the Registrant has duly caused this Current Report to be signed on its behalf by the undersigned thereunto duly authorized. VALUE LINE INC. --------------------------- (Registrant) By /s/ Jean Bernhard Buttner -------------------------------- Jean Bernhard Buttner Chairman & Chief Executive Officer Date: April 23, 2004