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Value Line VALU Capitalized Computer Software, Net

Capitalized Computer Software, Net at other companies

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$42.3M-57.1%
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Vertex, Inc.VERX
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$32.98M+13.6%

Other financials

Income statement

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Revenue$8.3M-7.7%
Operating income$1.0M-35.8%
Net income$5.9M+14.5%
EPS (diluted)$0.59

Balance sheet

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Cash & equivalents$46.5M+73.3%
Total debt$2.6M-32.9%
Total equity$107.8M+8.9%
Total assets$151.0M+5.2%

Cash flow

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Operating cash flow$5.3M-22.9%
CapEx--100%
Free cash flow$5.3M-21.6%

Valuation

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Market cap$341.6M-4.6%
Enterprise value$297.75M-9.1%
P/E15.5×-1.8×
P/S10.1×-0.1×

Profitability

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Operating margin14.3%-4.3pp
Net margin65%+4.8pp
FCF margin57.2%+5.9pp

Returns & leverage

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Return on equity21.3%-1.6pp
Debt / equity0.0×
Current ratio4.1×+0.6×

Where this comes from

Reported directly by Value Line in its filing.

Tagged under the XBRL concept us-gaap:CapitalizedComputerSoftwareNet.

The official record: Value Line’s 10-Q, filed March 17, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Value Line's capitalized computer software, net?
Value Line (VALU) reported capitalized computer software, net of $15K in Q4 2025.
How has Value Line's capitalized computer software, net changed year-over-year?
Value Line's capitalized computer software, net decreased by 74.1% year-over-year, from $58K to $15K.
What is the long-term trend for Value Line's capitalized computer software, net?
Over 4 years (2021 to 2025), Value Line's capitalized computer software, net has grown at a -18.5% compound annual growth rate (CAGR), from $143K to $63K.
What does capitalized computer software, net mean?
This metric reflects the net book value of costs incurred for the development or acquisition of software intended for internal use or external commercial sale, after accounting for accumulated amortization. It represents an investment in intangible assets that are expected to provide future economic benefits over multiple reporting periods. Tracking this balance provides insight into the company's ongoing commitment to technological infrastructure and product development, as well as the potential future amortization impact on earnings.