Include citations for any sources used for your report, including annual reports, newspaper and magazine articles, Value Line, online articles, etc. A good bibliographic format to use is Modern Language Association (MLA).
If you're using the commentary from a quarterly Value Line PDF report found online, you will need its author and date of publication to create your bibliographic citation. To find them, look at the end of the two-column commentary in the large box in the lower-right quadrant of the report. For examples of MLA citations of web sources, go to page 5 of the MLA 9th Edition Works Cited Rules with Examples document.