VALUE LINE INC <VALU> 3RD QTR JAN 31 Shr 52 cts vs 25 cts Net 5,154,000 vs 2,496,000 Revs 17.7 mln vs 14.4 mln Nine months Shr 1.16 dlrs vs 70 cts Net 11.5 mln seven mln Revs 50.3 mln vs 41.2 mln NOTE: 1987 periods include pretax investment income of 2.9 mln dlrs in capital gains distributions from mutual fund investment.